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Stores will be required to report the number of disposable bags distributed to customers, the total amount of tax due, and basic contact information for the vendor.
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A retail store must record on a customer’s receipt the number of disposable bags (plastic, paper, or other material including but not limited to compostable material) provided to a customer and the total amount of tax charged for each type of bag. Please note self-checkout and online orders should also be subject to the tax.
The Village reserves the right to request that a retail store make its records available for compliance audits and can assess penalties for failure to comply with the ordinance.
Stores must pay the Village five cents ($0.05) for each ten cent ($0.10) bag tax collected. Bag taxes are due on the 20th of each month. Along with the tax, stores must submit a report.
The tax is not subject to sales tax. Retailers should NOT be applying the sales tax rate to the single-use bag tax that is charged.
The Village’s portion of the bag tax will be allocated to a Sustainability Fund. The Sustainability Fund is established to advance the implementation of the Northbrook Climate Action Plan (CAP) to foster environmental sustainability and reduce carbon emissions community-wide. This includes providing reusable bags for distribution to the community.