You obviously didn't look too closely at my attempt! Shaved another 3 bytes of by predeclaring the sub before use, making the & optional: and shaved a space after the warn...

And if we cheat with the 'and' and the 'one' :), we get down to 149 ;-)

sub b{$s=$n-1?'s':'';($n||'No')." bottle$s of beer"}$n=99;warn$b=b,$w=
+" on the wall",", $b,\nTake 1 down & pass it around,\n".b(--$n)."$w.\
+n"while$n;
[download]

cLive ;-)