Bill Text: VA HB1154 | 2020 | Regular Session | Prefiled
Bill Title: Litter taxes; increases annual amount of tax.
Spectrum: Partisan Bill (Democrat 1-0)
Status: (Passed) 2020-04-07 - Governor: Acts of Assembly Chapter text (CHAP0782) [HB1154 Detail]
Download: Virginia-2020-HB1154-Prefiled.html
Be it enacted by the General Assembly of Virginia:
1. That §58.1-1707 of the Code of Virginia is amended and reenacted as follows:
§58.1-1707. Tax levied.
A. There is hereby levied and imposed upon every person in the
Commonwealth engaged in business as a manufacturer, wholesaler, distributor or
retailer of products enumerated in §58.1-1708 an annual litter tax of $10
$20 for each establishment from which such business is
conducted. However, the tax under this subsection shall not be imposed on an
individual who raises and sells agricultural produce, as defined in §3.2-4738,
and an individual who sells eggs, as described in §3.2-5305, in local farmers
markets or at roadside stands provided that his annual income from such sales
does not exceed $1,000, and that any container he provides to hold purchased
items has been previously used.
B. In addition to the tax levied in subsection A, each person
engaged in business as a manufacturer, wholesaler, distributor or retailer of
products enumerated in category 2, 4 or 5 of §58.1-1708 shall pay an
additional annual litter tax of $15 $30
for each establishment from which such business is conducted. However, the tax
under this subsection shall not be imposed on an individual who raises and
sells agricultural produce, as defined in §3.2-4738, and an individual who
sells eggs, as described in §3.2-5305, in local farmers markets or at roadside
stands provided that his annual income from such sales does not exceed $1,000,
and that any container he provides to hold purchased items has been previously
used.
C. For purposes of the tax levied in this section, a vending machine shall not be deemed a separate establishment. Any person engaged in the business of selling goods, wares and merchandise through the use of coin-operated vending machines shall pay an annual litter tax only with respect to each establishment from which goods, wares or merchandise are stored, kept or assembled for purposes of supplying such vending machines.
