k10ery
Senior Member
Not sure why 5¢ a bag isn't a direct tax, any more than (for example) $10 per sports ticket, or $20 per hotel room would be. Section 267(3)2 of the City of Toronto Act states that (the by-law) must state the tax rate or the amount of tax payable. 5¢ a bag is an amount.
A bag tax would be a direct tax but it is prohibited under the Act. Just like all sales taxes except on tobacco and alcohol. Yeah, like booze and cigarettes aren't taxed enough already!