Regulation .10 Calculation of Monthly Payments and Reporting Requirements.
Current through 2026-01-20. Source: COBRA Register Volume 04, Issue 02. Published by the Baltimore City Department of Legislative Reference.
Balt., Md., COBRA § 05.19.01.10 (2026)
Regulation .10 Calculation of Monthly Payments and Reporting Requirements.LinkCopy Citation
A.
If a retailer provides 300 or more checkout bags to customers, the bag surcharge is triggered.
B.
No tax is due for any month in which fewer than 300 checkout bags are provided to customers.
C.
A retailer shall report zero bags for any month in which the retailer provides fewer than 300 checkout bags to customers.
D.
Notwithstanding <cite data-path="05.19.01.10|C.">subsection C of this section</cite>, if a retailer provides fewer than 300 checkout bags to customers in any given month, the retailer must aggregate the number of bags provided to customers over multiple consecutive months.
E.
When a retailer provides a total aggregate of at least 300 bags to customers pursuant to <cite data-path="05.19.01.10|D.">subsection D of this section</cite>, a retailer is required to file a report with the City for that month and remit the appropriate bag surcharge. F. Partial payments will not be accepted.
F.
High bag sales.
(1)
If a retailer reports providing more than 300 bags to customers in a month, the bag surcharge would be for the total number of bags reported.
(2)
If the retailer does not remit the appropriate bag surcharge, penalties will be assessed.