3-50-040 Liability for payment.
   A.   The ultimate incidence and liability for payment of the tax is to be borne by the user.
   B.   In the case of a checkout bag that is sold by a store to a customer, the tax shall be separately stated on the receipt provided to the customer at the time of sale and shall be identified as the "Checkout Bag Tax". It shall be a violation of this chapter for the store to fail to separately itemize the tax upon a customer's purchase of such bag, or to otherwise absorb the tax on such sale.
   C.   In the case of a checkout bag that is given by a store to a customer, the store shall, at its option, either:
      1.   separately state the tax on the receipt provided to the customer at the time of sale of the store's tangible personal property, in which case the store shall collect the tax from the customer; or
      2.   not separately state the tax on the receipt provided to the customer, in which case the store shall not collect the tax from the customer.
(Added Coun. J. 11-16-16, p. 38042, Art. II, § 2)