The new 4 percent meals tax goes into effect on Sunday in Mathews, and the commissioner of the revenue has identified 25 businesses that are subject to collecting the tax.

The county’s website contains a link to the worksheet and remittance form that businesses will be required to use when reporting the tax, as well as to a letter that was sent to businesses by the county, explaining that the first reporting period is Jan. 1-31, with payments and reports due on or before Feb. 20 and on the 20th day of each month thereafter. 

Business owners are allowed to retain 2.5 percent of the tax collected as a commission for completing the paperwork, as long as it is submitted on time.

A sample worksheet shows that a business that has $5,000 worth of taxable sales in a month would owe $200 in taxes but would be able to retain $5 as a commission, for a total amount due of $195. If a business filed late, the penalty would be $20 plus interest. In the example shown, a business with $5,...