Corrected Copy
Bill No.
10-13
Conceming: Taxation - Excise Tax ­
Disposable Canyout Bags - Scope
Revised: 4-16-13
Draft No.-L
Introduced:
April 23. 2013
Expires:
October 23.2014
Enacted: _ _ _ _ _ _ _ _ __
Executive: _ _ _ _ _ _ _ __
Effective: _--:-:--_ _ _ _ _ __
Sunset Date: -.:..::.No""'nc:'-"e'-::-_::--_ _ __
ChI _ _, Laws of Mont Co. _ __
COUNTY COUNCIL
FOR MONTGOMERY COUNTY, MARYLAND
By: Councilmembers Berliner, Floreen, and Rice
AN
ACT to:
(1)
(2)
modifY the scope of the excise
tax
on certain disposable carryout bags; and
generally amend the law governing the excise tax on certain disposable carryout
bags.
By amending
Montgomery County Code
Chapter 52, Taxation
Section 52-101
Boldface
Underlining
[Single boldface brackets]
Double underlining
[[Double boldface brackets]]
* * *
Heading or defined term.
Added to existing law by original bill.
Deletedfrom existing law by original bill.
Added by amendment.
Deletedfrom existing law or the bill by amendment.
Existing law unaffected by bill.
The County Council for Montgomery County, Maryland approves the following Act:
 PDF to HTML - Convert PDF files to HTML files
BILL
No. 10-13
(CORRECTED COpY)
1
Sec. 1. Section 52-101 is amended as follows:
52-101.
Definitions.
2
3
4
In this Article, the following terms have the following meanings:
*
*
*
5
6
Carryout bag
means a paper or plastic bag provided by a retail establishment
to a customer at the point of sale, pickup, or delivery to carry purchased items.
Carryout bag does not include:
(1)
(2)
a bag provided by a pharmacist that contains a prescription drug;
any newspaper bag or bag intended for initial use as a dry cleaning,
garbage, pet waste, or yard waste bag;
(3)
a bag provided at the point of sale at a seasonal event, such as a farmers
market, street fair, or yard sale, or by an occasional retailer;
(4)
a [paper] bag that a restaurant gives a customer to take prepared or
leftover food or drink from the restaurant; or
(5)
a bag used to package a bulk item or to contain or wrap a perishable
item.
7
8
9
10
11
12
13
14
15
16
17
*
*
*
18
19
Retail establishment
means any person engaged in the retail sale of [goods]
food, alone or in combination with other items. Retail establishment includes any
supermarket, convenience store, shop, service station, or restaurant, and any other
sales outlet where a customer can buy [goods] food.
Retail establishment
does not
include any place where the sale of food does not exceed 2% of the gross sales,
Qy
dollar value, of all items sold.
Approved:
20
21
22
23
24
25
Nancy Navarro, President, County Council
Date
- 2
-c:\users\gaeblj01\appdata\local\microsoft\windows\temporary internet files\content.o
 PDF to HTML - Convert PDF files to HTML files
BILL
No. 10-13
(CORRECTEDCOPV)
26
27
Approved:
Isiah Leggett, County Executive
28
This is a correct copy ofCouncil action.
Date
29
Linda M. Lauer, Clerk of the Council
Date
- 3
-c;\userslgaeblj01\appdata\Jocal\microsoft\windows\temporary internet files\content.o