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2020 SESSION

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HB 534 Disposable plastic bags; local tax.

Introduced by: Betsy B. Carr | all patrons    ...    notes | add to my profiles | history

SUMMARY AS PASSED:

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.

SUMMARY AS PASSED HOUSE:

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.

 

SUMMARY AS INTRODUCED:

Local disposable plastic bag tax. Authorizes any locality 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. Revenues from the local tax would be collected by the Tax Commissioner and distributed monthly to the locality imposing the tax to be used by such locality for the mitigation of pollution and litter. The bill requires each locality imposing the tax by ordinance to provide a certified copy of the ordinance to the Tax Commissioner at least six months prior to the date the tax is to become effective. The bill also allows every retailer that collects the tax to retain one cent of the five-cent tax.