Is the Seattle Bag Charge a Fee or Tax? John Ridge Weighs In
8/4/2009

Summary:

Stoel Rives attorney John Ridge officially went on the record regarding Seattle's proposed 20 cent disposable grocery bag charge. Proponents argue the charge represents a fee, while opponents have labeled it a tax.

Ridge, who specializes in tax controversies, said that the issue depends on where the money is allocated. The more specific its target, according to Ridge, the less likely the charge represents a tax: "A tax is something where I take money from Mr. Smith, not to benefit Mr. Smith or his kids but the entire city of Seattle. If I'm targeting a particular neighborhood, for instance, it's a fee." Since the 20 cent charge would go for specific environmental uses, Ridge stated, "in my mind [I'm] thinking it's not a tax."

• Read The Seattle Times article

"Would bag charge be fee or tax? Depends on which side you're on" was published by The Seattle Times, August 4, 2009.