Code of Virginia Section Excerpts Related to Annual Litter Taxes & Litter Prevention and Recycling

� 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 ten dollars for each establishment from which such business is conducted.

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 fifteen dollars for each establishment from which such business is conducted.

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.

(Code 1950, � 10-201.1; 1976, c. 757; 1977, c. 616; 1981, c. 173; 1984, c. 675.)

� 58.1-1702. Tax levied.

There is hereby levied, in addition to all other taxes now imposed by law, a state excise tax on every wholesaler or distributor of carbonated soft drinks. The tax shall be based upon the gross receipts of each wholesaler or distributor from the sale of such soft drinks and shall be determined according to the following schedule:

1. The tax shall be $50 if gross receipts do not exceed $100,000;

2. The tax shall be $100 if gross receipts exceed $100,000 but do not exceed $250,000;

3. The tax shall be $250 if gross receipts exceed $250,000 but do not exceed $500,000;

4. The tax shall be $750 if gross receipts exceed $500,000 but do not exceed $1,000,000;

5. The tax shall be $1,500 if gross receipts exceed $1,000,000 but do not exceed $3,000,000;

6. The tax shall be $3,000 if gross receipts exceed $3,000,000 but do not exceed $5,000,000;

7. The tax shall be $4,500 if gross receipts exceed $5,000,000 but do not exceed $10,000,000; and

8. The tax shall be $6,000 if gross receipts exceed $10,000,000.

(Code 1950, � 58-404.02; 1977, c. 616; 1979, c. 134; 1984, c. 675.)

� 4.1-236. Excise tax on beer and wine coolers; payment of tax; exceptions.

A. There is levied on all beer and wine coolers sold in the Commonwealth an excise tax at the rate of:

1. Twenty-five and sixty-five hundredths cents per gallon per barrel;

2. Two cents per bottle on bottles of not more than seven ounces each;

3. Two and sixty-five hundredths cents per bottle on bottles of more than seven ounces each but not more than twelve ounces each; and

4. Two and twenty-two one hundredths mills per ounce per bottle on bottles of more than twelve ounces each.

B. The tax herein levied shall be paid by the manufacturer, bottler or wholesaler selling beer or wine coolers to licensed retailers.

C. Any person selling or offering for sale in the Commonwealth any beer or wine coolers purchased or obtained from any person not licensed either as a manufacturer, bottler or wholesaler under this chapter, and on which the excise tax levied has not been paid, shall pay the tax.

D. This section shall not apply to any manufacturer, bottler or wholesaler of any beer or wine coolers, which are:

1. Shipped out of the Commonwealth by such manufacturer, bottler or wholesaler for resale outside of the Commonwealth;

2. Sold to the United States or to any instrumentality thereof for resale to or for the use or consumption by members of the armed forces of the United States;

3. Sold to the Veterans Administration for resale to veterans of the armed services of the United States who are hospitalized or domiciled in hospitals and homes of the Veterans Administration within the geographical confines of the Commonwealth;

4. Shipped to a post exchange of the armed forces of the United States for resale by such post exchange, whether such post exchange is located on a United States military reservation or not;

5. Shipped to any instrumentality of the United States which is exempt on constitutional grounds from the excise tax levied by this section; or

6. Sold and delivered to foreign boats or aircraft actually engaged in foreign commerce or commerce between any ports of the United States or commerce between the United States and any of its possessions outside of the several states and the District of Columbia.

The exceptions allowed in subdivisions 1, 4, and 5 of this subsection shall be applicable only if, in each case, evidence satisfactory to the Board is submitted in writing that such beer or wine coolers were so shipped.

(1988, c. 261, �� 4-128, 4-129, 4-130; 1993, c. 866.)

� 10.1-1422.01. Litter Control and Recycling Fund established; use of moneys; purpose of Fund.

A. All moneys collected from the taxes imposed under �� 58.1-1700 through 58.1-1710 and by the taxes increased by Chapter 616 of the 1977 Acts of Assembly, shall be paid into the treasury and credited to a special nonreverting fund known as the Litter Control and Recycling Fund, which is hereby established. The Fund shall be established on the books of the Comptroller. Any moneys remaining in the Fund shall not revert to the general fund but shall remain in the Fund. Interest earned on such moneys shall remain in the Fund and be credited to it. The Director is authorized to release money from the Fund on warrants issued by the Comptroller after receiving and considering the recommendations of the Advisory Board for the purposes enumerated in subsection B of this section.

B. Moneys from the Fund shall be expended, according to the allocation formula established in subsection C of this section, for the following purposes:

1. Local litter prevention and recycling grants to localities that meet the criteria established in � 10.1-1422.04;

2. Statewide and regional litter prevention and recycling educational program grants to persons meeting the criteria established in � 10.1-1422.05; and

3. Payment to (i) the Department to process the grants authorized by this article and (ii) the administrative costs of the Advisory Board. The Director shall assign one person in the Department to serve as a contact for persons interested in the Fund.

C. All moneys deposited into the Fund shall be expended pursuant to the following allocation formula:

1. Seventy-five percent for grants made to localities pursuant to subdivision B 1 of this section;

2. Twenty percent for statewide and regional educational program grants made pursuant to subdivision B 2 of this section; and

3. Five percent for the administrative expenditures authorized pursuant to subdivision B 3 of this section.

(1995, c. 417.)

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