                                 CODE OF VIRGINIA

DISPOSABLE PLASTIC BAG TAX (§ 58.1-1745)

A. Any county or city may, by duly adopted ordinance, impose a tax in the amount
of five cents ($0.05) for each disposable plastic bag provided, whether or not
provided free of charge, to a consumer of tangible personal property by
retailers in grocery stores, convenience stores, or drugstores.

B. Any tax imposed under this section shall be collected by the retailer, along
with the purchase price and all other fees and taxes, at the time the consumer
pays for such personal property. All revenue accruing to the county or city from
a tax imposed under the provisions of this article shall be appropriated for the
purposes of environmental cleanup, providing education programs designed to
reduce environmental waste, mitigating pollution and litter, or providing
reusable bags to recipients of Supplemental Nutrition Assistance Program (SNAP)
or Women, Infants, and Children Program (WIC) benefits.

C. Each local ordinance imposing the tax shall provide for the tax to become
effective on the first day of any calendar quarter; however, in no event shall
any tax imposed pursuant to this article become effective before January 1,
2021. The county or city shall, at least three months prior to the date the tax
is to become effective, provide a certified copy of such ordinance to the Tax
Commissioner.

HISTORY: 2020, cc. 1022, 1023.