(a) A tax in the amount of 5 cents is levied and imposed on each customer for each carryout bag that a retail establishment provides to the customer.
(b) Each retail establishment that provides a carryout bag to a customer must collect the amount of the tax imposed under subsection (a) when the customer makes any payment for goods in person, through the Internet, 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.
(c) Each retail establishment may retain 1 cent from each 5-cent tax that the retail establishment collects to cover the administrative expense of collecting and remitting the tax to the County.
(d) A retail establishment must indicate on the customer’s transaction receipt the number of carryout bags that the retail establishment provided to the customer and the total amount of tax levied under this Section. (, § 1; , § 2.)
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