Allegheny County Treasurer John Weinstein says he has run out of patience with about 50 liquor license holders who have refused to comply with the county's 10 percent drink tax, which was implemented in January.

"These are people who are collecting the drink tax from their patrons, but they are blatantly refusing to remit it," said Mr. Weinstein, adding that he plans to start publishing the list of delinquent restaurant and bar owners on the county's Web site on Oct. 1.

He said that would be the first step in a collection effort that could see the county sue all of them in Common Pleas Court, seeking to attach a civil judgment or collection notice against their state-issued liquor licenses.

The 50 or so restaurant and bar owners collectively owe the county between $550,000 and $600,000 in drink tax revenues, which the treasurer began collecting in February.

The controversial tax, which was approved by County Council in December, is the subject of a legal challenge that could go all the way to the state Supreme Court as a group of restaurant and bar owners opposed to the levy tries to reduce or repeal it by referendum.

So far, the taxes, which are paid monthly and are due on the 25th of the succeeding month, have yielded $22 million in revenue with 97.5 percent of the 2,200 eligible liquor license holders complying.

The $2-a-day car rental tax, which was implemented with the drink tax to fund mass transit, has so far yielded $4 million in revenue for the county, with almost perfect compliance, Mr. Weinstein said.

He said the county could satisfy its civil judgments against liquor license holders by selling off their assets including the licenses. In addition, the vendors would be responsible for paying all penalties, interest and court costs.

Mr. Weinstein said he prefers the civil collection approach he is taking to a criminal action, which could put delinquent restaurant and bar owners in jail for up to 90 days for each month they failed to pay.

According to the drink tax guidelines, non-compliant restaurateurs and bar owners can be fined $300 for the first violation and an additional $300 or imprisonment of not more than 90 days for repeated violations.