Sec. 52-78. Tax imposed – Countywide and municipalities.

A tax in the amount of 10 cents is levied and imposed on each customer for each paper carryout bag that a retail establishment provides or sells to the customer.

Applicability to municipalities. A retail establishment in a municipality is required to collect, exempt, remit to the County, report, and adhere to all the requirements under this Chapter for a single-use plastic carryout bag as it would for a paper carryout bag.

Except as provided in Section 52-78A, each retail establishment that provides a paper carryout bag, and if a plastic single-use carryout bag is provided within a municipality, to a customer must collect the amount of the tax imposed under subsections (a) and (b) when the customer makes any payment for goods in person, by telephone, by facsimile, or by any other means. The retail establishment must hold the taxes required to be collected under this Section in trust for the County until remitted as required under Section 52-79.

Each retail establishment may retain 5 cents from each 10-cent tax that the retail establishment collects to cover the administrative expense of collecting and remitting the tax to the County.

A retail establishment must indicate on the customer’s transaction receipt:

A retail establishment must post a notice at the public entrance to the retail establishment or at each point of sale that reads: “All carryout bags provided by the retailer are subject to a charge. A customer who brings their own reusable carryout bag or who does not use a carryout bag will not be subject to a charge.” The notice must be posted in English and Spanish. The Department of Environmental Protection must post an example of a notice in English and Spanish on the County website.