For the purpose of this article, the following words and phrases
shall have the meanings ascribed to them by this section:
CONVENIENCE STORE
An establishment that (i) has an enclosed room in a permanent
structure where stock is displayed and offered for sale and (ii) maintains
an inventory of edible items intended for human consumption consisting
of a variety of such items of the types normally sold in grocery stores.
No store will be considered a convenience store solely because it
offers a limited selection of snacks and beverages for sale at the
point of sale.
DRUGSTORE
An establishment that sells medicines prepared by a licensed
pharmacist pursuant to a prescription and other medicines and items
for home and general use.
GROCERY STORE
An establishment that has an enclosed room in a permanent
structure and that sells food and other items intended for human consumption,
including a variety of ingredients commonly used in the preparation
of meals. This definition does not include food banks, farmers markets,
or mobile food units.
The City hereby imposes a tax in the amount of $0.05 for each
disposable plastic bag provided to a consumer of tangible personal
property by retailers in grocery stores, convenience stores, or drugstores.
This tax shall be collected whether or not such disposable plastic
bag is provided free of charge to the consumer.
The tax imposed by 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 the tangible personal property being purchased.
The Virginia Tax Commissioner shall be responsible for collecting,
administering, and enforcing the tax imposed by this article and shall
distribute the tax revenue to the City in accordance with Virginia
law.
All revenue accruing to the City from the tax imposed by this
article shall be appropriated for the following purposes only:
B. Providing
education programs designed to reduce environmental waste;
C. Mitigating
pollution and litter; and
D. Providing
reusable bags to recipients of Supplemental Nutrition Assistance Program
(SNAP) or Women, Infants, and Children Program (WIC) benefits.
The tax imposed by this article shall not apply to the following:
A. Durable
plastic bags with handles that are specifically designed and manufactured
for multiple reuse and that are at least four mils thick;
B. Plastic
bags that are solely used to wrap, contain, or package ice cream,
meat, fish, poultry, produce, unwrapped bulk food items, or perishable
food items in order to avoid damage or contamination;
C. Plastic
bags used to carry dry cleaning or prescription drugs; and
D. Multiple
plastic bags sold in packages and intended for use as garbage, pet
waste, or leaf removal bags.