PENNSYLVANIA, June 23 - 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

20210SB0752PN0951 - 5 -

1

2

3

4

5

6

7

8

9

10

11

12

13

14

15

16

17

18

19

20

21

22

23

24

25

26

27

28

29

30