Maryland 2025 Regular Session

Maryland House Bill HB1056 Compare Versions

Only one version of the bill is available at this time.

Old	New	Differences
1	1
2	2
3	3	EXPLANATION: CAPITALS INDICATE MAT TER ADDED TO EXISTIN G LAW.
4	4	[Brackets] indicate matter deleted from existing law.
5	5	hb1056
6	6
7	7	HOUSE BILL 1056
8	8	L2 5lr2980
9	9
10	10	By: Delegate Conaway
11	11	Introduced and read first time: February 5, 2025
12	12	Assigned to: Environment and Transportation and Ways and Means
13	13
14	14	A BILL ENTITLED
15	15
16	16	AN ACT concerning 1
17	17
18	18	Local Government – Excise Tax on Plastic and Paper Carryout Bags 2
19	19
20	20	FOR the purpose of requiring a county to impose an excise tax on the amount of a fee 3
21	21	charged by a retailer to a customer for a plastic or paper carryout bag that exceeds 4
22	22	the amount required by local law; providing for the allocation of the excise tax 5
23	23	revenue between the county and the State; and generally relating to an excise tax on 6
24	24	certain fees for plastic and paper carryout bags. 7
25	25
26	26	BY adding to 8
27	27	Article – Local Government 9
28	28	Section 20–610 10
29	29	Annotated Code of Maryland 11
30	30	(2013 Volume and 2024 Supplement) 12
31	31
32	32	SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF MARYLAND, 13
33	33	That the Laws of Maryland read as follows: 14
34	34
35	35	Article – Local Government 15
36	36
37	37	20–610. 16
38	38
39	39	(A) IN THIS SECTION , “RETAILER” MEANS A PERSON ENGAG ED IN THE 17
40	40	RETAIL SALE OF GOODS . 18
41	41
42	42	(B) SUBJECT TO SUBSECTION (C) OF THIS SECTION, IF A COUNTY ENACTS A 19
43	43	LOCAL LAW THAT REQUI RES A RETAILER TO CH ARGE AT THE POINT OF SALE A FEE 20
44	44	FOR PROVIDING A PLASTIC OR PAPER CARRYOUT BA G TO A CUSTOMER , THE COUNTY 21
45	45	SHALL IMPOSE AN EXCISE TAX ON ANY AMOUNT OF THE FEE THAT THE RETAILER 22
46	46	CHARGES THAT IS IN EXCESS OF THE MIN IMUM AMOUNT REQUIRED BY THE LOCAL 23
47	47	LAW. 24 2 HOUSE BILL 1056
48	48
49	49
50	50
51	51	(C) (1) THE AMOUNT OF THE EXCISE TAX IMPOSED BY THE COUNTY 1
52	52	SHALL BE ON EACH CENT THAT THE RETAILER CHARGES IN EXCESS OF THE 2
53	53	MINIMUM AMOUNT REQUIRED BY LOCAL LA W AS FOLLOWS: 3
54	54
55	55	(I) FOR THE COUNTY WHERE THE RETAILER I S LOCATED, 4
56	56	ONE–THIRD OF EACH CENT; AND 5
57	57
58	58	(II) FOR THE STATE, ONE–THIRD OF EACH CENT. 6
59	59
60	60	(2) THE COUNTY SHALL: 7
61	61
62	62	(I) RETAIN THE EXCISE TAX REVENUE COLLECTED UNDER 8
63	63	PARAGRAPH (1)(I) OF THIS SUBSECTION ; AND 9
64	64
65	65	(II) REMIT THE EXCISE TAX REVEN UE COLLECTED UNDER 10
66	66	PARAGRAPH (1)(II) OF THIS SUBSECTION T O THE COMPTROLLER TO BE CREDITED 11
67	67	TO THE GENERAL FUND OF THE STATE. 12
68	68
69	69	(3) THE RETAILER MAY RETAIN THE REMAI NING ONE–THIRD OF EACH 13
70	70	CENT CHARGED IN EXCE SS OF THE MINIMUM AM OUNT REQUIRED BY LOCAL LAW TO 14
71	71	COVER ADMINISTRATIVE COSTS FOR COLLECTING AND R EMITTING THE TAX UNDER 15
72	72	THIS SECTION. 16
73	73
74	74	(D) A COUNTY SHALL ADMINIS TER AND COLLECT THE TAX UNDER THIS 17
75	75	SECTION IN CONJUNCTION WITH THE FEE ON PLASTIC O R PAPER CARRYOUT BAG S 18
76	76	REQUIRED BY LOCAL LAW. 19
77	77
78	78	SECTION 2. AND BE IT FURTHER ENACTED, That this Act shall take effect July 20
79	79	1, 2025. 21