Frequently Asked Questions

Who is subject to the Litter Tax?

Every manufacturer, wholesaler, distributor and retailer of the following products is subject to the litter tax:

• food for human or pet consumption
• groceries
• cigarettes and tobacco products
• soft drink and carbonated waters
• beer and other malt beverages
• wine
• newspapers and magazines
• motor vehicle parts
• paper products and household paper
• glass containers
• metal containers
• plastic or fiber containers made of synthetic material
• cleaning agents and toliletries
• non-drug drugstore sundry products
• distilled spirits

The tax does not apply to businesses where the sale or distribution of taxable products is incidental to normal business operations, such as establishments that sell snacks or soft drinks as a convenience to employees or customers.  Other examples include nursing homes, hospitals (excepting gift shops and cafeterias), dry cleaners, laundromats, antiques shops, repair garages, and companies that maintain "honor system" boxes.

What is the litter tax rate?

The litter tax is imposed at a rate of $10 per business establishment.  An additional tax of $15 per business establishment is imposed on businesses that manufacture, sell or distribute groceries, soft drinks, and beer.

Where can I get additional information about payment of the Litter Tax?

Additional information and answers to specific questions regarding the payment of the Litter Tax by calling the Virginia Department of Taxation's Customer Service for Businesses Section at 804.367.8037.  Additional information is also available on the Virginia Department of Taxation's Website (www.tax.virginia.gov).

What can I do when I see someone Litter?

Each Virginia jurisdiction has a litter program manager or contact, and a unique litter program. Some jurisdictions encourage citizens to report litter bugs, heavily littered spots or stretches of road, or an illegal dump site.  It takes the commitment of the local police force, judges, and witnesses to convict people of littering.  Therefore, many localities find other ways to combat litter in their jurisdiction.  This can include training ambassadors to do litter outreach in the community, organizing litter pick ups, etc.  Contact your local litter program manager to find out what you can do to help prevent litter in your jurisdiction.  Go to the DEQ contacts page at: http://www.deq.virginia.gov/recycle/contactlist.html.

Is recycling mandatory in Virginia?

Yes, recycling is mandatory in Virginia. In 1989, the Virginia General Assembly adopted legislation which set recycling rates for communities: 10 percent by December 1991, 15 percent by December 1993 and 25 percent by 1995. The current mandated recycling rate for Virginia effective July 1, 2006, is either 15% or 25% based upon population density and area unemployment rate.

What does DEQ do about recycling?

Virginia DEQ encourages and supports litter prevention and recycling activities in the Commonwealth by providing guidance and program assistance through an information clearinghouse which includes monthly newsletters and presentations at public meetings and conferences.  DEQ is also responsible for administering the grants program that supplies funding from the Virginia "litter taxes" for various projects. Non-competitive grant funds are made available to localities, based on population and road miles, for local litter prevention and recycling program implementation, continuation and/or expansion. Funds may also be made available to local governments and non-profit entities for Special Projects related to litter prevention and recycling. 

Virginia has undertaken a project entitled Virginia Naturally, as a way to present opportunities for Virginia's to help Virginia's Environment. Virginia has established spring and fall campaigns to recognize and encourage voluntary conservation efforts, called Operation Spruce-Up and the Fall River Renaissance. Additional information on these and other opportunities can be found at 25 Ways to Help Virginia's Environment and Virginia Naturally.

What do I need to know when I change my own vehicle motor oil?

Improperly disposed used motor oil can end up in landfills, sewers, back yards, or storm drains. In all these cases, soil, groundwater and even drinking water may be contaminated. One gallon of used oil has the potential to contaminate up to one million gallons of drinking water. Additionally, used oil that ends up in rivers, lakes, streams and wetlands can threaten aquatic life. For more information on the impacts of the improper disposal of used motor oil and the recommended methods of collecting used oil for recycling and reuse, please refer to the American Petroleum Institute's Used Motor Oil Collection and Recycling Website at www.recycleoil.org and EPA's Used Oil Management Program at www.epa.gov/epaoswer/hazwaste/usedoil/. Information on Virginia's Used Motor Oil, Oil Filters and Antifreeze Collection Sites is available at www.deq.virginia.gov/recycle/usedoil.html.

What allows localities to require the reporting of recycling data?

Section 15.2-939 of the Code of Virginia provides that "any locality may by ordinance require all nonresidential solid waste generators and companies that manage solid waste or recycle materials generated within its jurisdiction to annually report such nonproprietary information regarding waste generation, waste management, and recycling as is necessary to facilitate compliance with regulations adopted pursuant to � 10.1-1411. Any report required under this section shall be based on volume or weight, provided that where such measurements cannot be accurately determined, the report may be based on carefully estimated data."