Tax the raw materials, not the bottles. After all, the problem we're trying to solve is raw materials being wasted and potentially ending up in landfills. Whether it's a bottle or other container doesn't really change anything there.

With the raw materials taxed there wouldn't be a way to produce these bottles for less unless you somehow come up with a new design that uses less plastic or uses materials that are deemed less damaging to the environment.

Of course, this would require an in-depth review to figure out which materials to tax, how much, etc and to make sure there aren't any loopholes or unintended collateral damage. It's no easy task, but I think the result would be worth it.