Indoor/outdoor waste receptacle with recessed panels features a square design, top opening and a 38-gallon capacity. High-density polyethylene has built-in UV inhibitors to resist the harshest weather extremes. Telescoping base hides the bag. Receptacle uses standard 32″ x 44″ trash bags and easily adaptable for anchoring or weighting devices. Top opening features a 9-1/2″ diameter opening.