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To amend ch. 26 of the City Code by adding therein a new art. XIX, consisting of ?? 26-1288-26-1292, for the purpose of establishing a disposable plastic bag tax.
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THE CITY OF RICHMOND HEREBY ORDAINS:
? 1. That Chapter 26 of the Code of the City of Richmond (2020) be and hereby is amended by adding therein a new article numbered XIX, consisting of sections numbered 26-1288 through 26-1292 as follows:
ARTICLE XIX
DISPOSABLE PLASTIC BAG TAX
Sec. 26-1288. Levy.
There is hereby imposed a tax in the amount of five cents for each disposable plastic bag provided by a grocery store, convenience store, or drugstore to a consumer of tangible personal property. This tax shall be collected whether or not such disposable plastic bag is provided free of charge to the consumer.
Sec. 26-1289. Exemptions.
The tax imposed by this chapter shall not apply to the following items:
(a) Durable plastic bags with handles that are specifically designed and manufactured for 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 to avoid damage or contamination;
(c) Plastic bags used to carry dry cleaning or prescription drugs; and
(d) Multiple plastics bags sold in packages and intended for use as garbage, pet waste, or leaf removal bags.
Sec. 26-1290. Retailer Discount.
Every grocery store, convenience store, or drugstore that collects the tax imposed under this chapter shall be allowed to retain one cent from the tax collected on each disposable plastic bag.
Any grocery store, convenience store, or drugstore that retains a discount pursuant to this section shall account for such discount in the form of a deduction when submitting its tax return and paying the amount due in a timely manner.
Sec. 26-1291. Collection, Administration, and Enforcement.
The tax impose...
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