A tax is hereby imposed on the retail sale or use of checkout bags in the City. The tax shall be paid by the user, and nothing in this chapter shall be construed to impose a tax on the occupation of a wholesaler or a store. The tax shall be imposed at the rate of seven cents ($0.07) per checkout bag sold or used in the City.
(Added Coun. J. 11-16-16, p. 38042, Art. II, § 2)