A. Any county or city may, by duly adopted ordinance, impose a tax in the amount of
five cents ($0.05) for each disposable plastic bag provided, whether or not provided
free of charge, to a consumer of tangible personal property by retailers in grocery
stores, convenience stores, or drugstores.
B. Any tax imposed under this section shall be collected by the retailer, along with
the purchase price and all other fees and taxes, at the time the consumer pays for
such personal property. All revenue accruing to the county or city from a tax imposed under the provisions
of this article shall be appropriated for the purposes of environmental cleanup, providing
education programs designed to reduce environmental waste, mitigating pollution and
litter, or providing reusable bags to recipients of Supplemental Nutrition Assistance
Program (SNAP) or Women, Infants, and Children Program (WIC) benefits.
C. Each local ordinance imposing the tax shall provide for the tax to become effective
on the first day of any calendar quarter; however, in no event shall any tax imposed
pursuant to this article become effective before January 1, 2021. The county or city shall, at least three months prior to the date the tax is to
become effective, provide a certified copy of such ordinance to the Tax Commissioner.
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