Whenever any of the following words, terms or phrases are used in this chapter, they shall have the following meanings:
"Customer" means any person who purchases tangible personal property from a store.
"Department" means the Department of Finance of the City.
"Checkout bag" means a paper carryout bag or a plastic carryout bag.
"Paper carryout bag" means any paper bag that is provided by a store to a customer for the purpose of carrying goods out of the store. The term "paper carryout bag" does not include bags that are ordinarily intended and designed for use by customers inside a store to: (1) package loose bulk items, such as fruit, vegetables, nuts, grains, candy, cookies or small hardware items; (2) contain or wrap frozen foods, meat or fish, whether prepackaged or not; (3) contain or wrap flowers, potted plants or other damp items; (4) segregate food or merchandise that could damage or contaminate other food or merchandise when placed together in a bag; or (5) contain unwrapped prepared foods or bakery goods. Nor does the term "paper carryout bag" include: (i) bags provided by a pharmacist to contain prescription drugs; (ii) bags sold in packages containing multiple bags intended for use as garbage bags, pet waste bags or yard waste bags; (iii) bags provided by a dine-in or take- out restaurant to contain food or drink purchased by the restaurant's customers; or (iv) bags of any type that customers bring to a store for their own use or to carry away from the store goods that are not placed in a bag provided by the store.
"Plastic carryout bag" means any plastic bag provided by a store to a customer for the purpose of carrying goods out of the store. The term "plastic carryout bag" does not include bags that are ordinarily intended and designed for use by customers inside a store to: (1) package loose bulk items, such as fruit, vegetables, nuts, grains, candy, cookies or small hardware items; (2) contain or wrap frozen foods, meat or fish, whether prepackaged or not; (3) contain or wrap flowers, potted plants or other damp items; (4) segregate food or merchandise that could damage or contaminate other food or merchandise when placed together in a bag; or (5) contain unwrapped prepared foods or bakery goods. Nor does the term "plastic carryout bag" include: (i) newspaper bags; (ii) dry cleaning or garment bags; (iii) bags provided by a pharmacist to contain prescription drugs; (iv) bags sold in packages containing multiple bags intended for use as garbage bags, pet waste bags or yard waste bags; (v) bags provided by a dine-in or take-out restaurant to contain food or drink purchased by the restaurant's customers; (vi) bags of any type that customers bring to a store for their own use or to carry away from the store goods that are not placed in a bag provided by the store; (vii) plastic liners that are permanently affixed, or designed and intended to be permanently affixed, to the inside of a particular bag; or (viii) bags with a retail price of at least fifty cents ($0.50) each.
"Purchaser" means any person who purchases a checkout bag in a retail sale.
"Retail sale" means any sale to any person for use or consumption, and not for resale, from either a wholesale checkout bag dealer or a store.
"Store" means any person who engages in the business of selling tangible personal property, other than tangible personal property titled or registered with an agency of Illinois government, at retail in the City of Chicago, pursuant to the Home Rule Municipal Retailer's Occupation Tax Act, and who delivers or provides its property through the use of checkout bags.
"Use" of a checkout bag occurs when a store sells or gives (i.e., does not charge for the transfer) the checkout bag to a customer and the customer departs the store with such bag. Where a store sells such a bag to a customer, and the customer departs the store with such bag, the customer shall be deemed the user of such bag. Where a store gives such a bag to a customer, and the customer departs the store with such bag, the store, as well as the customer, shall be deemed a user; however the tax shall be imposed only once.
"Wholesale checkout bag dealer" or "wholesaler" means any person who engages in the business of selling or supplying checkout bags to any store for use in the City and includes any such person who makes or fabricates checkout bags, or packs and sells checkout bags in packages.
(Added Coun. J. 11-16-16, p. 38042, Art. II, § 2)