HB 534

Abstract

Local disposable plastic bag tax. Authorizes any county or city, beginning no earlier than January 1, 2021, to impose a tax of five cents per bag on disposable plastic bags provided to consumers by certain retailers, with certain bags being exempt from the tax. The bill allows every retailer that collects the tax to retain a portion of the five-cent tax and provides that the revenue accruing to the county or city shall be used for certain purposes, including environmental cleanup and the provision of reusable bags. The measure authorizes the Tax Commissioner to administer the tax. This bill is identical to SB 11.

Plastic bag fee. Imposes, beginning July 1, 2021, a statewide fee of five cents per bag on disposable plastic bags provided to consumers of tangible personal property, with certain bags being exempt from the fee. Revenues from the fee are collected by the Tax Commissioner and distributed equally into the Virginia Water Quality Improvement Fund and the Litter Control and Recycling Fund. The bill also allows every retailer that collects the fee to retain one cent of the five-cent fee, provided that such retailer discounts are accounted for in the form of a deduction when submitting the tax return and the amount due is paid in a timely manner. 

Local disposable plastic bag tax. Authorizesany locality to impose a tax of five cents per bag on disposableplastic bags provided to consumers by certain retailers, with certainbags being exempt from the tax. Revenues from the local tax wouldbe collected by the Tax Commissioner and distributed monthly to thelocality imposing the tax to be used by such locality for the mitigationof pollution and litter. The bill requires each locality imposingthe tax by ordinance to provide a certified copy of the ordinanceto the Tax Commissioner at least six months prior to the date thetax is to become effective. The bill also allows every retailer thatcollects the tax to retain one cent of the five-cent tax.