2022-10ORDINANCE NO.2022-10
AN ORDINANCE AMENDING CHAPTER 90 (TAXATION) OF THE CODE OF THE
CITY OF FAIRFAX, VIRGINIA, TO ADD THERETO A NEW ARTICLE XII,
PERTAINING TO A NEW LOCAL DISPOSABLE PLASTIC BAG TAX.
BE IT ORDAINED, by the City Council of the City of Fairfax, Virginia, that Chapter 90 of
the Code of the City of Fairfax, Virginia, is amended to add thereto a new Article XIII, to read in its
entirety as follows:
"ARTICLE XIII — LOCAL DISPOSABLE PLASTIC BAG TAX
Sec. 90-600. — Purpose.
It is the purpose of this Article to implement the provisions of Code of
Virginia, § 58.1-1745 et seq., permitting the City to impose a tax on certain
disposable plastic bags, as provided herein and as governed by applicable law.
This tax is intended to assist with the reduction of litter on public and private
properties, reduce impacts on local streams and by extension into rivers, bays and
oceans, reduce impacts on infrastructure, such as blocked and clogged storm
drains, and otherwise lessen the impact on the environment of single use
disposable plastic bags.
Sec. 90-601. — Levy and rate.
Except as expressly provided herein, there is hereby levied and imposed
by the City a tax of five cents ($0.05) for each disposable plastic bag provided to a
consumer of tangible personal property by retailers in grocery stores, convenience
stores, or drugstores located within the municipal boundaries of the City. The tax
shall be applicable and shall be collected whether or not such disposable plastic
bag is provided free of charge to the consumer. The tax levied hereby shall be in
strict conformance with applicable law, in addition to the provisions of this article,
together with guidelines promulgated from time to time by the Virginia Tax
Commissioner, to include any definitions and limitations contained therein.
Sec. 90-602. — Exemptions.
The tax imposed under this Article shall be inapplicable to the following:
(i) Durable plastic bags with handles that are specifically designed
and manufactured for multiple re -use, and that are at least four (4)
mils thick;
(ii) Plastic bags that are solely used (and are actually used at the time
provided to the consumer) to wrap, contain, or package ice cream,
meat, fish, poultry, produce, unwrapped bulk food items, or
perishable food items in order to avoid or minimize damage or
contamination;
(iii) Plastic bags used to carry dry cleaning or prescription drugs; and
(iv) Multiple plastic bags sold in packages and intended for use as
garbage, pet waste waste, or leaf removal bags.
Sec. 90-603. — Collection, administration and enforcement; retailer discount.
(a) The tax imposed under this Article shall be collected by the applicable
retailer, along with the purchase price and all other fees and taxes, at
the time the consumer pays for such personal property. The State Tax
Commissioner shall then collect, administer and enforce this tax from
the retailer in accordance with Virginia law, and shall distribute the net
tax revenue (the gross amount of taxes collected hereunder by the
retailers, less any applicable retailer discount as set forth in this
section, less any direct costs incurred by the Department of Tax
Administration in administering, enforcing, and collecting the tax) to
the City in accordance with applicable law.
(b) Until January 1, 2023, every retailer that collects the tax imposed
under this Article shall be allowed to retain two cents ($0.02) from the
tax collected on each disposable plastic bag.
(c) Beginning on January 1, 2023, every retailer that collects the tax
imposed under this Article shall be allowed to retain one cent ($0.01)
from the tax collected on each disposable plastic bag.
(d) Any retailer that retains a discount pursuant to the provisions of this
section shall account for said discount in the form of a deduction when
submitting its tax return and paying the amount due in a timely
manner.
Sec. 90-604. — Limitation on use of revenue received from tax.
All revenue that accrues to the City from the tax imposed by this Article
shall be appropriated only for one or more of the purposes set forth in Code of
Virginia, § 5 8.1-1745, as the same may be amended."
The provisions of this ordinance are severable, and if any provision(s) of this ordinance or
any application thereof is held invalid by a court of competent jurisdiction, that invalidity
shall.not affect the other provisions or applications of this ordinance that can be given
effect without the invalid provision or application.
This Ordinance shall become effective as of January 1, 2023, and otherwise as required by law.
INTRODUCED: March 8, 2022
PUBLIC HEARING: March 22, 2022
ENACTED: July 12, 2022
ATTEST:
City Clerk
VOTE:
Mayor Meyer
Aye
Councilmember Harmon
Naye
Councilmember Lim
Aye
Councilmember Miller
Aye
Councilmember Ross
Aye
Councilmember Stehle
Aye
Councilmember Yi
Naye
6R.IeAssl 4,
Mayor
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