retail locations, organized by county, of each establishment
that has opted to be regulated as a retail establishment as
specified under this act.
Section 4. Paper carryout bag fee.
(a) Fee.--The governing body of a county of any class may,
by ordinance, impose a fee of five cents per paper carryout bag
provided by a retail establishment to a consumer at the point of
sale. The fee shall be collected by the retail establishment
from the purchaser and shall be paid over to the Commonwealth.
(b) Statements.--Any sales slip, invoice, receipt or other
statement of price furnished by a retail establishment to a
consumer to collect the fee imposed under this section shall
separately state and make payable the fee and state the number
of paper carryout bags provided to the consumer.
(c) Retail sales.--The transfer of a paper carryout bag to a
consumer by a retail establishment shall not constitute a retail
sale and the fee imposed under this section shall not constitute
a receipt for the sale of tangible personal property.
(d) Exemptions.--All of the following shall be exempt from
the fee imposed under this section:
(1) A consumer who is provided a recycled paper bag from
a retail establishment at the point of sale.
(2) A consumer using the Supplemental Nutrition
Assistance Program (SNAP), Special Supplemental Nutrition
Program for Women, Infants and Children (WIC) or any
successor programs for the full or partial payment for the
items purchased.
Section 5. Paper Carryout Bag Fee Account.
(a) Establishment.--The Paper Carryout Bag Fee Account is
established as a restricted account in the General Fund. Money
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