[Adopted 9-28-2021 by Ord. No. 21-24]
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.
A. 
Until January 1, 2023, every retailer that collects the tax imposed under this article shall be allowed to retain $0.02 from the tax collected on each disposable plastic bag.
B. 
Beginning on January 1, 2023, every retailer that collects the tax imposed under this article shall be allowed to retain $0.01 from the tax collected on each disposable plastic bag.
C. 
Any retailer that retains a discount pursuant to this section shall account for it in the form of a deduction when submitting its tax return and paying the amount due in a timely manner.
All revenue accruing to the City from the tax imposed by this article shall be appropriated for the following purposes only:
A. 
Environmental cleanup;
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.