(a) Except as provided in subsection (b), on or before the 25th of each month, each retail establishment must remit the full amount of the tax collected for all carryout bags provided to a customer during the previous month, less the amount retained under Section 52-78(c).
(b) A retail establishment is only required to remit the taxes to the Director when the cumulative taxes collected under Section 52-78(a) since the previous remittance, if any, exceeds $100.
(c) Each remittance must be accompanied by a report of all transactions that involve bags subject to the tax. The report must be on a form supplied by the Director and must contain the number of bags supplied or provided to customers, the amount of tax required by this Section to be collected and any other information the Director requires to assure that the proper tax has been remitted to the County.
(d) (1) If the retail establishment does not file a required report by the deadline established under subsection (a), the Director may estimate the amount of tax due. The Director may base the estimate on a reasonable projection of bags supplied or provided and may consider taxes reported by other retail establishments.
(2) The Director may send a notice of the estimated tax due, including interest and penalty, to the retail establishment’s last known address. The retail establishment must pay the estimated tax, including any interest and penalty assessed by the Director, within 10 days after the notice is sent.
(e) Each retail establishment must preserve for 3 years all records necessary to determine the amount of the tax due under this Section.
(f) The Director may inspect any records required to be kept under this Section at any reasonable time.
(g) The Director must deposit all taxes remitted under this Section into the stormwater management fund created under Section 19-35, after deducting the cost of administering this Article. (2011 L.M.C., ch. 6, § 1; 2016 L.M.C., ch. 7, § 2.)