A. The tax shall be collected by each wholesaler who sells checkout bags to a store located in the City. The wholesaler shall remit the tax and file returns in accordance with Section 3-50-060.
B. Any wholesaler required to pay the tax shall collect the tax from each store in the City to whom the sales of checkout bags are made.
1. Where a checkout bag is sold by a store to a customer, the store shall collect the tax from the customer in the manner set forth in Section 3-50-040(B).
2. Where a checkout bag is given by a store to a customer, the store shall either collect or absorb the tax at its option in the manner set forth in Section 3-50-040(C).
3. Every store that remits or pays the tax imposed by this Chapter shall be eligible to retain two cents ($0.02) per checkout bag sold or used, resulting in a net remittance or payment of five cents ($0.05) per checkout bag sold or used. A wholesaler receiving such remittance or payment from a store shall be required to remit to the Department only the net amount of five cents ($0.05) per checkout bag sold or used.
C. If any store located in the City shall receive or otherwise obtain checkout bags upon which the tax has not been collected by any wholesaler, then the store shall collect the tax and remit it directly to the Department in accordance with Section 3-50-060 for sales made to its customers and shall pay or remit the tax for checkout bags that it has used in accordance with Section 3-50-060.
D. If a wholesaler sells checkout bags to a purchaser other than a store for use or consumption by such person in the City, such wholesaler shall collect the tax from such purchaser and remit it to the Department in the same manner as applies to its sales to stores. The wholesaler shall be eligible to retain a commission in the amount of two cents ($0.02) per checkout bag sold to such purchaser.
(Added Coun. J. 11-16-16, p. 38042, Art. II, § 2)