Concerning: Taxation - Excise Tax
Disposable Carryout Bags
Draft No. _2_
March 15, 2011
May 3, 2011
Executive: _ _ _ _ _ _ _ __
Sunset Date: -!..!,No!::,!n..:.::e'--_ _ _ _ __
Ch. _ _, Laws of lIIIont. Co. _ __
FOR MONTGOMERY COUNTY, MARYLAND
By: Council President at the Request of the County Executive
impose an excise
on certain carryout bags provided to customers at certain retail
require certain retail establishments to collect the carryout bag tax and remit the
to the County;
,authorize payment of a fee to compensate certain retail establishments for collecting
the carryout bag
allow certain exemptions from the carryout bag tax;
authorize imposition of an estimated carryout bag tax under certain circumstances;
authorize the imposition of interest and penalties for failure to collect and remit the
generally amend County law to provide for an excise tax on certain bags,
Montgomery County Code
Article XIV, Carryout Bag Tax
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Heading or defined term.
Added to existing law by original bill.
Deletedfrom existing law by original bill.
Added by amendment.
Deleted from existing law or the bill by amendment.
Existing law unaffected by bill.
The County Council for Montgomery County, Maryland approves the following Act: