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Code. In addition, the following words and phrases shall have the following <br />meanings: <br />E. Retailer shall have the meaning set forth in Section 3.20.020 of <br />this Code, including farmer's markets and other temporary vending <br />establishments for fruits, vegetables, packaged meats, and dairy, but not including <br />any temporary events held not more than once year calendar year. except that, for <br />the purposes of this Chapter, "retailer" does not include: <br />1. Temporary vending establishments for fruits, vegetables, <br />packaged meats, and dairy; <br />2. Vendors at farmer's markets or other temporary events. <br />Section 2. Section 3.34.030 of the Louisville Municipal Code is hereby amended to <br />read as follows (words to be deleted stricken; words to be added underlined): <br />Sec. 3.34.030. Imposition and amount of tax; vendor liable for tax; vendor's <br />fee; credit for state carryout bag fee. <br />A. In addition to any other tax imposed by law, there is levied and <br />shall be paid and collected a disposable bag tax of twenty-five cents ($0.25) per <br />bag. <br />B. Each retailer within the City shall collect, remit, and pay the tax for <br />each disposable bag provided to a customer. <br />C. Retailers shall record the number of disposable bags provided and <br />the total amount of disposable bag taxes charged on the customer transaction <br />receipt, itemized by the type of bags provided. <br />D. A Retailer shall not refund to the customer any part of the <br />disposable bag tax, nor shall a retailer advertise or state to customers that any part <br />of the disposable bag tax will be refunded to the customer. <br />E. A retailer shall not exempt any customer from any part of the <br />disposable bag tax for any reason except as set forth in Section 3.34.120, <br />"Exceptions." <br />F. A retailer may retain ten cents ($0.10) of each disposable bag tax <br />collected as a vendor's fee, which shall not be classified as revenue for the <br />purpose of calculating sales tax, and which may be used for the following <br />purposes: <br />1. Provide educational information about the disposable bag <br />tax to customers; <br />Ordinance No. 1814, Series 2021 <br />Page 2 of 4 <br />