Retailers must file a tax return and remit bag tax collections to the County via a secure County Web site. Payment is due on or before the 25th day of each month, for the previous month or taxable period ending in the previous month. There is a $100.00 threshold which requires that retailers must file a tax return and submit the tax collection once the threshold is met. However, retailers can file and remit taxes before the threshold is met. In addition, retailers may consolidate several stores in the County upon registration and file a consolidated tax return and remit the consolidated bag tax (note, in that case, the $100.00 threshold applies to the consolidated tax return). Only online payments will be accepted. This is not a billing system; no bills will be sent out.
Note that the Bag Tax is a County excise tax, which is exempt from the Maryland State sales tax.
Elements required to complete registration and receive a system generated unique account number:
1. Create user name and password.
2. Contact information including email.
3. Federal tax ID number or MD business license of the retailer.
Elements required to complete payment:
1. User name and password.
2. Period of payment (e.g., January 2012 or March 2012 through July 2012)
3. The number of carryout bags distributed to customers subject to the Bag Law (e.g., 2,500) for the reporting period.
4. Bank account holder's name, Bank Name, Bank Routing Number, and Bank Account Number.
5. Email address to send payment confirmation information.
The payment system will only allow payment with a direct bank deposit (ACH Debit). No ACH Credit payments are allowed. For further information, please click on the link below. Online Customers who wish to speak directly with a staff member from the Department of Finance regarding the Carryout Bag Law may create a Service Request by clicking on the tab at the lower portion of the page.