Bag fee remittance

Effective Jan. 1, 2023, the State of Colorado has mandated a 10-cent fee for each disposable paper and plastic bag used at check-out. Please see Colorado House Bill 21-1162, for more detailed information. Effective June 1, 2023, per Colorado House Bill 23-1285, the remittance timeframe of carryout bag fees has been amended.  Please proceed with remittance as detailed below using the Bag Fee Remittance Form (PDF).  

Retailers must remit 60% of the carryout bag fees collected on a quarterly basis to the Town of Castle Rock.  Businesses keep the remainder of the fee to cover the costs of complying with this State law. Returns are due on the 20th day of the month, following the reporting quarter. The return is due the next business day if the 20th falls on a Saturday, Sunday or legal holiday.

  • First quarter (January through March): April 20
  • Second quarter (April through June): July 20
  • Third quarter (July through September): Oct. 20
  • Fourth quarter (October through December): Jan. 20

Stores are exempt from collecting the Carryout Bag Fee if they meet all of the following criteria:

  • If solely operated in Colorado
  • There are three or fewer locations in Colorado
  • Is not part of a franchise, corporation, or partnership that is located outside of Colorado

Also beginning on Jan. 1, 2024, State law will ban single-use plastic bags at nonexempt retailers. Recycled paper bags will be allowed and will remain subject to a 10-cent fee. Additionally, plastic foam containers will be banned for retailers and for restaurants as of Jan. 1, 2024.