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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 purpose <br />of calculating sales tax, and which may be used for the following purposes: <br />1. Provide educational information about the disposable bag <br />tax to customers; <br />2. Provide the signage required by Section 3.34.100; <br />3. Train staff in the implementation and administration of the <br />tax; <br />4. Improve or alter infrastructure to allow for the <br />implementation, collection, and administration of the tax; <br />5. Collect, account for, and remit the tax to the City; <br />6. Develop and display informational signage to inform <br />customers about the tax, encourage the use of reusable bags, <br />or promote the recycling of plastic bags; and <br />7. Improve infrastructure to increase plastic bag recycling. <br />Sec. 3.34.040. Taxes collected are held in trust. <br />All sums of money paid by a person as the disposable bag tax imposed by <br />this Chapter are public monies that are the property of the City. The person required <br />to collect and remit the tax shall hold such monies in trust for the sole use and <br />benefit of the City until paying them to the City. <br />Sec. 3.34.050. Licensing; filing of returns; recordkeeping. <br />A. Every person with a duty to collect the tax imposed by this Chapter <br />shall obtain a license as set forth in Section 3.20.402 of this Code to collect the tax, <br />report such taxes collected on forms prescribed by the Finance Director, and remit <br />such taxes to the City in accordance with the required reporting period for sales <br />taxes and file such returns as provided in Section 3.20.406 of this Code. Any due <br />date, payment date, or deadline for paying tax due, providing information, or taking <br />other action that falls on a Saturday, Sunday, or legal holiday recognized by either <br />the federal government or State of Colorado shall be extended to the first business <br />day following such weekend or holiday. <br />Ordinance No. 1797, Series 2020 <br />Page 6 of 11 <br />