Concerning: Taxation - Excise Tax
Disposable Carryout Bags
Sunset Date: _N:..:.o::<.:n.:..:::e:--_____- -
Laws of Mont. Co.
FOR MONTGOMERY COUNTY, MARYLAND
By: Council President at the Request ofthe 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
authorize imposition ofan 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
on certain bags.
Montgomery County Code
Chapter 52, Taxation
Article XIV, Carryout Bag Tax
[[Sections 52-101, 52-102, 52-103, 52-104, 52-105, 52-106, and 52-107])
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Heading or defined term.
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Existing law wzqffected by bill.
The County Council for Montgomery County, Maryland approves the following Act: