The dealer must collect the surcharge imposed by this subtitle from the customer to whom the checkout bag is supplied. The amount of the surcharge must be itemized on any receipt, invoice, or like document issued to the customer. Except as specifically authorized in paragraph (2) of this subsection, the surcharge imposed by this subtitle must be remitted to the Director on or before the 25th day of the month following the month in which the transaction occurred. To cover the administrative expense of collecting and remitting the surcharge to the Director, the dealer may retain 4 cents from each 5-cent surcharge collected under this subtitle. Each remittance must be accompanied by a report for the month of all transactions that involved checkout bags subject to the surcharge. The report must:be in the form and contain the information that the Director requires; and include:the number of checkout bags supplied or provided to customers; the aggregate amount of the surcharge required by this subtitle to be collected; and any other information that the Director requires to assure that the proper surcharge has been remitted. Ord. 20-337