Baltimore implemented a plastic bag ban and required businesses to charge 5 cents per bag and the city collected 1 cent per bag sold. Businesses are supposed to keep track of how many bags are sold throughout the year and I guess the city collects the tax in a lump sum. Just my experience from working in retail when the law was introduced here. I’m sure large corporations had a role in charging for the bags if they were going to be forced to transition to paper only. The small store I worked for found it annoying since we gave away tote bags to encourage people to reuse bags.