Abstract: A trash receptacle for use with a trash bag liner is disclosed. The trash receptacle includes a sleeve, a base member, and latches which secure the base member to the sleeve member. The sleeve member has a open ended box-like body with an upper edge and inversely tapered sidewalls that extend downwardly from the upper edge to terminate in a lower edge. The base member has a floor with a walls extending from the perimeter of the floor to define an enclosed area. The base member has a rectangular cross section conforming to that of the sleeve, allowing the sleeve to rest and fit on the base member. In an alternative embodiment, the cross section of the base member is circular and the sleeve has an inverse, frusto-conical configuration.