Abstract: A receptacle holds a wide range of refuse bags in an open state and also functions as a footstool. The receptacle has an inner container that receives the bag. An upper part of the bag is folded over a resilient upper shoulder of the inner container. An outer container receives the inner container through an open bottom and has an upper opening to permit trash to be deposited into the bag. An internal portion of the outer container has an inclined camming surface and a vertical cylindrical surface that deflect and retain the shoulder to grip the bag thereby maintaining the bag in an open state. A cap fits over the opening of the outer container and provides a flat surface for standing. The cap and sidewall are structured to withstand an axial load of at least 300 pounds. A lower flange on the inner container seats against a horizontal floor surface and also seats the outer container contemporaneously with the gripping of the bag.