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1999 SESSION
994628701Be it enacted by the General Assembly of Virginia:
1. That the Code of Virginia is amended by adding in Chapter 14 of Title 10.1 an article numbered 3.5, consisting of sections numbered 10.1-1425.26 through 10.1-1425.35, as follows:
§ 10.1-1425.26. Definitions.
As used in this article, unless the context requires a different meaning:
“Beverage” means a soft drink, soda water, carbonated natural or mineral water, or other nonalcoholic carbonated drink; beer, ale, or other malt drink of whatever alcoholic content; or a mixed wine drink.
“Beverage container” means any sealed metal, glass, or plastic bottle, can, jar, or carton produced for the purpose of containing a beverage.
“Consumer” means any person who purchases a beverage in a redeemable beverage container for use or consumption with no intent to resell.
“Dealer” means a person who sells or offers for sale to consumers within the Commonwealth a beverage in a redeemable beverage container.
“Distributor” means a person who sells beverages in redeemable beverage containers to a dealer within the Commonwealth.
“Mixed wine drink” means a drink or similar product marketed as a wine cooler and containing less than seven percent alcohol by volume, consisting of wine and plain, sparkling, or carbonated water and containing any one or more of the following: nonalcoholic beverages, flavoring, coloring materials, fruit juices, fruit adjuncts, sugar, carbon dioxide, or preservatives.
“Over-redeemer” means a distributor whose annual total value of redemption fees collected on redeemable beverage containers sold within the Commonwealth is less than the annual total value of redemptions he made upon redeemable beverage containers redeemed within Virginia.
“Redeemer” means a person who tenders for redemption a redeemable beverage container pursuant to § 10.1-1425.28.
“Redeemable beverage container” means (i) a beverage container which has clearly, prominently, and securely affixed to or printed on it the word “Virginia” or its abbreviation and a statement of the amount of the redemption value of the container or (ii) a beverage container manufactured for reuse and so labeled.
“Redemption fee” means the redemption value charged by distributors or dealers for each redeemable beverage container they sell.
“Under-redeemer” means a distributor whose annual total value of redemption fees collected on redeemable beverage containers sold within the Commonwealth exceeds the annual total value of redemptions he made upon redeemable beverage containers redeemed within Virginia.
§ 10.1-1425.27. Redeemable beverage containers required.
No beverage in a beverage container may be sold within the Commonwealth unless the beverage container is a redeemable beverage container with a redemption value of at least ten cents. The Board shall promulgate regulations as to the manner in which the redemption value and the Commonwealth’s name shall be printed on or affixed to the container.
§ 10.1-1425.28. Redemptions; vending machines.
A. If a person tenders for redemption an empty and unbroken redeemable beverage container that is reasonably clean and free of foreign objects to a dealer who sells, or has sold at any time within the previous ninety days, the brand of beverage that was in the container, or to a redemption center, the dealer or redemption center shall promptly pay the redeemer the amount of the redemption value stated on the container. A dealer may establish reasonable hours when more than forty-eight redeemable beverage containers will be accepted from a person and may refuse to accept such quantities at other times. A redeemable beverage container shall not be considered broken for purposes of this section if it can be identified as a redeemable beverage container. A dealer who does not require a redemption fee on a redeemable beverage container when the contents are consumed in the dealer’s sale or consumption area shall not be required to pay a redemption for accepting that empty container.
B. The Board shall establish by regulation what person is a dealer with respect to the sale of beverages in redeemable beverage containers to consumers through vending machines.
C. If a dealer or redemption center, or person who has contracted with a dealer to remove, sort, or store redeemable beverage containers, tenders for redemption an empty and unbroken redeemable beverage container that is reasonably clean and free of foreign objects to a distributor who sells, or has sold at any time within the previous ninety days, the brand of beverage that was in the container, the distributor shall promptly pay to such redeemer the amount of redemption value stated on the container plus a handling fee of two cents.
D. Nothing in this article shall prohibit a dealer from contracting with any person for the removal, sorting, or storage of redeemable beverage containers. Distributors shall be responsible for collecting redeemable beverage containers from dealers, persons having a contract with a dealer to provide storage of empty redeemable beverage containers, and redemption centers at least once every seven days in a manner to be prescribed by regulation of the Board. The Board may authorize variances from such a schedule.
E. The governing body of any county, city, or town, or any person, may establish one or more redemption centers at which a person may tender a redeemable beverage container for redemption pursuant to the provisions of subsection A of this section.
F. No person shall return an empty redeemable beverage container to a dealer or redemption center if a redemption has already been paid on that beverage container. This subsection shall not be construed to prevent a dealer or redemption center from paying a redemption on a redeemable beverage container each time that container is sanitized by the manufacturer and reused as a redeemable beverage container.
§ 10.1-1425-29. Recycling of redeemed beverage containers; credit towards recycling percentage mandates.
A. Every person to whom redeemable beverage containers are returned for redemption shall take all reasonable actions necessary to ensure that such containers are recycled. As used in this section, the term “recycled” means the separation of redeemable beverage containers from the waste stream so that they may be collected, processed, and used again as a raw material for products which may or may not be similar to beverage containers.
B. All redeemable beverage containers which are returned to redemption centers or dealers in any local jurisdiction or region of the Commonwealth shall be deemed to have been recycled for purposes of determining the compliance of that local jurisdiction or region with the recycling percentage mandates of § 10.1-1411.
§ 10.1-1425.30. Reports of distributors; regulatory authority of the Tax Commissioner.
A. Not later than March 1, 2001, and not later than March 1 of each year thereafter, a distributor who collects a redemption fee on a redeemable beverage container shall file a report with the Department of Taxation. The report shall be on forms prescribed by the Tax Commissioner and shall include the following information:
1. For the period of January 1, 2000, through December 31, 2000, and for the time period of January 1 through December 31 of each year thereafter, the dollar value of (i) all redemption fees collected by the distributor on redeemable beverage containers sold within the Commonwealth and (ii) total redemptions made upon redeemable beverage containers redeemed by the distributor; and
2. Any additional information prescribed by the Tax Commissioner.
B. The Tax Commissioner shall have the authority to promulgate regulations relating to the interpretation, administration, and enforcement of the provisions of this section and §§ 10.1-1425.31 and 10.1-1425.32.
C. Distributors that cease doing business in the Commonwealth on or after January 1, 2000, shall, within ninety days of the date they cease doing business, file a report as required by this section and regulations adopted hereunder.
D. Unless otherwise provided, the provisions of this section and § 10.1-1425.32 shall be administered and moneys collected by the Tax Commissioner in the same manner and subject to the same penalties and other provisions as the state income taxes imposed in Chapter 3 (§ 58.1-300 et seq.) of Title 58.1, which are hereby incorporated by reference.
§ 10.1-1425.31. Redemption fees exempted from certain taxes.
The redemption fees provided for under this article shall not be subject to taxation under the provisions of Article 3 (§ 58.1-3509 et seq.) of Chapter 35 of Title 58.1 or Chapter 37 (§ 58.1-3700 et seq.) of Title 58.1.
§ 10.1-1425.32. Redemption fees held by distributors; payments; credits.
A. Not later than June 1, 2001, and not later than June 1 of each thereafter, the Department of Taxation shall determine for the preceding calendar year, based upon reports filed pursuant to § 10.1-1425.30, the total value of redemption fees collected on redeemable beverage containers sold within the Commonwealth, total redemptions made on redeemable beverage containers redeemed within the Commonwealth, and the total amount of money held by under-redeemers. By June 1, 2001, and by June 1 of each year thereafter, the Department of Taxation shall publish and make available to the public its findings under this subsection and report its findings to the General Assembly.
B. Not later than March 1, 2001, and not later than March 1 of each year thereafter, an under-redeemer shall pay to the Department of Taxation that amount of money by which its annual total value of redemption fees collected exceeds its annual total value of redemptions made on redeemable beverage containers, subject to the over-redemption credit provided for in this section.
C. After March 1, 2001, an under-redeemer who becomes an over-redeemer in a subsequent year may credit the value of the over-redemption in order to reduce the amount owed to the Department of Taxation under this section in one or more subsequent years as a result of that person again becoming an under-redeemer. The value of the over-redemption may be carried forward for not more than three years or until the credit granted by this subsection is completely depleted, whichever occurs first.
§ 10.2-1425.33. Unredeemed Container Fund established; use of moneys.
A. All moneys collected pursuant to § 10.1-1425.32, less the necessary expenses incurred by the Department of Taxation in administering the provisions of §§ 10.1-1425.30 and 10.1-1425.32, shall be paid into the treasury and credited to a special nonreverting fund known as the Unredeemed Container Fund, which is hereby established.
B. All moneys credited to the Unredeemed Container Fund shall be released annually by the Department, on warrants issued by the State Comptroller, in the following manner:
1. Ninety percent to the Virginia Recycling Trust Fund, as established by § 10.1-1425.34;
2. Ten percent to the Game Protection Fund, to be used by the Department of Game and Inland Fisheries for the purposes enumerated in § 29.1-101.
§ 10.1-1425.34. Virginia Recycling Trust Fund established; use of moneys.
A. The Virginia Recycling Trust Fund (the “Fund”) is hereby established as a special nonreverting fund in the treasury. The Fund shall consist of all moneys released to it from the Unredeemed Container Fund pursuant to § 10.1-1425.33 and civil penalties collected pursuant to § 10.1-1425.35. Any moneys remaining in the Fund at the end of each fiscal year shall not revert to the general fund but shall remain in the Fund. Interest earned on such moneys shall remain in the Fund and be credited to it. Any unexpended balance of this Fund shall not be diverted or expended for any purpose not specified in subsection B of this section, unless authorized by a specific Act of Assembly or pursuant to the general appropriations act. The Department shall administer the Fund.
B. All moneys deposited into the Virginia Recycling Trust Fund and interest earned on the money in the Virginia Recycling Trust Fund may be released from the Fund by the Department, on warrants issued by the State Comptroller, and expended for the purpose of improving waste management and recycling efforts in the Commonwealth, including direct or matching grants to localities for local waste management and recycling programs.
§ 10.1-1425.35. Penalties.
Unless a different penalty is specifically provided, whenever a court finds a defendant guilty of a violation of any provision of this article, the court shall assess a civil penalty of not less than $100 nor more than $1,000. Each violation shall constitute a separate offense. All civil penalties collected pursuant to this section shall be paid into the state treasury and credited to the Virginia Recycling Trust Fund.
2. That the provisions of this act shall become effective on January 1, 2000.