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(a) A tax is levied and imposed on every distributor who supplies to a dealer in the County an electronic cigarette product.
(b) The tax rate for an electronic cigarette product is 30% of the wholesale price of the electronic cigarette product.
(c) The County Council by resolution, after a public hearing advertised under Section 52-17(c), may increase or decrease the rate set in subsection (b).
(d) The County Executive may further specify the administration of this tax by Method (2) regulation. (2015 L.M.C., ch. 26, § 1; 2016 L.M.C., ch. 7, § 2.)
(a) The tax levied under Section 52-73 is due and payable for each month on the last day of the next month.
(b) The Director may establish an alternative payment system. If an alternative payment system is established, the Director must require a pro-rated payment for any taxable period that ends before the system takes effect.
(c) If any dealer transports or causes to be transported into the County an electronic cigarette product, that dealer is liable for the payment of the tax imposed under Section 52-73 unless that dealer obtains from the supplier of the electronic cigarette product a written certification, in a form approved by the Director, that the supplier is liable for and is paying the tax. (2015 L.M.C., ch. 26, § 1; 2016 L.M.C., ch. 7, § 2.)
When a person who is required to pay a tax under this Article ceases to do business or otherwise disposes of the business, any tax owed becomes immediately due and payable. That person must immediately remit the total amount of the tax due. (2015 L.M.C., ch. 26, § 1; 2016 L.M.C., ch. 7, § 2.)
(a) If any person does not pay the Director the tax due under Section 52-73, that person is liable for:
(1) interest on the unpaid tax at the rate of 1% per month for each month or part of a month after the tax is due; and
(2) a penalty of 5% of the amount of the tax per month or part of a month after the tax is due, not to exceed 25% of the tax.
The Director must collect any interest and penalty as part of the tax.
(b) If any person does not timely file any report and pay the tax required under this Section, the Director may use any available information to estimate the tax due. As soon as the Director obtains available information on which to base the calculation of any tax payable by any person who has not timely filed any report and paid the tax, the Director may assess against that person any tax, interest, and penalties due and must notify that person of the total amount due by regular mail sent to the person’s last known address. The total amount assessed is due and payable within 10 days after the notice is sent.
(c) Every person liable for any tax under Section 52-73 must preserve for 3 years suitable records necessary to determine the amount of the tax. The Director may inspect and audit the records at any reasonable time.
ARTICLE IX. CARRYOUT BAG TAX.
In this Article, the following terms have the following meanings:
Director means the Director of the Department of Finance.
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) a bag provided by a pharmacist that contains a prescription drug;
(2) 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.
Occasional retailer means a retail establishment that engages in the retail sale of goods no more than 6 days in any calendar year.
Restaurant means any lunchroom, café, or other establishment located in a permanent building for the accommodation of the public, equipped with a kitchen containing facilities and utensils for preparing and serving meals to the public, and outfitted with a public dining area. A restaurant does not include any area of a supermarket, department store, or other retail establishment beyond the kitchen and public dining area.
Retail establishment means any person engaged in the retail sale of goods. Retail establishment includes any supermarket, convenience store, shop, service station, or restaurant, and any other sales outlet where a customer can buy goods. (2011 L.M.C., ch. 6, § 1; 2016 L.M.C., ch. 7, § 2.)
(a) A tax in the amount of 5 cents is levied and imposed on each customer for each carryout bag that a retail establishment provides to the customer.
(b) Each retail establishment that provides a carryout bag to a customer must collect the amount of the tax imposed under subsection (a) when the customer makes any payment for goods in person, through the Internet, by telephone, by facsimile, or by any other means. The retail establishment must hold the taxes required to be collected under this Section in trust for the County until remitted as required under Section 52-79.
(c) Each retail establishment may retain 1 cent from each 5-cent tax that the retail establishment collects to cover the administrative expense of collecting and remitting the tax to the County.
(d) A retail establishment must indicate on the customer’s transaction receipt the number of carryout bags that the retail establishment provided to the customer and the total amount of tax levied under this Section. (2011 L.M.C., ch. 6, § 1; 2016 L.M.C., ch. 7, § 2.)
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