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Can a Virginia county or city impose a plastic bag tax?

Prepared on October 21, 2026. Code of Virginia read on the Legislative Information System as in force on that date. Revenue from the Fairfax County Executive memorandum of December 2, 2024.

Describe your request

In short

Authority: yes, by ordinance. Any county or city may impose five cents per disposable plastic bag provided in grocery stores, convenience stores and drugstores.
Limits: the rate is fixed by statute, revenue may only fund four listed purposes, the tax starts on the first day of a calendar quarter and the ordinance must reach the Tax Commissioner three months before.
Revenue: Fairfax County received over $6 million from January 2022 to July 2024. Since January 1, 2023, retailers keep one cent of the five.
Comparables: eleven localities are identified in Virginia Tax's notice for Richmond's January 2026 implementation; check the current list for later changes.

1. Authority

What the statute allows

Any county or city may, by duly adopted ordinance, impose a tax in the amount of five cents ($0.05) for each disposable plastic bag provided, whether or not provided free of charge, to a consumer of tangible personal property by retailers in grocery stores, convenience stores, or drugstores.Va. Code § 58.1-1745(A). History: 2020, cc. 1022, 1023; 2026, c. 112. law.lis.virginia.gov

All revenue accruing to the county or city from a tax imposed under the provisions of this article shall be appropriated for the purposes of environmental cleanup, providing education programs designed to reduce environmental waste, mitigating pollution and litter, or providing reusable bags to recipients of Supplemental Nutrition Assistance Program (SNAP) or Women, Infants, and Children Program (WIC) benefits.Va. Code § 58.1-1745(B). Statute

The county or city shall, at least three months prior to the date the tax is to become effective, provide a certified copy of such ordinance to the Tax Commissioner.Va. Code § 58.1-1745(C). Statute

What follows from the text

The rate is set by the state: a locality cannot choose ten cents, or a fee instead of the tax, under this section.
The revenue is earmarked. It cannot fund the general budget.
Calendar: adopt the ordinance, send the certified copy at least three months ahead, start on January 1, April 1, July 1 or October 1.
Collection is by the state: the Tax Commissioner collects and distributes the tax monthly to the locality, after direct administrative costs (§ 58.1-1748).
Towns located in a taxing county receive a share by the local sales tax formula (§ 58.1-1745(D)).

Exemptions to state in any proposal

Under § 58.1-1746: durable reusable bags of at least four mils; bags used solely for ice cream, meat, fish, poultry, produce, unwrapped bulk food or perishable food; dry cleaning and prescription bags; packaged bags sold as garbage, pet waste or leaf bags.

2. Published revenue

What it raises

Between January 2022 and July 2024, Fairfax received over $6 million from the plastic bag tax.Fairfax County Executive, memorandum to the Board of Supervisors, December 2, 2024. Official memorandum (PDF)

The same memorandum notes that revenue rose in the second year because the retailer discount fell from two cents to one cent, as provided in § 58.1-1747.
From January 1, 2023, the locality's share is four cents per bag before the state's administrative costs.
State reporting runs about three months behind, per the memorandum: a budget forecast should not count on the first quarter's revenue in that quarter.

Revenue in a given locality depends on its retail base and on how fast shoppers switch to reusable bags; Fairfax's figure is a reference, not a forecast for another county.

3. Comparables

Who already applies it

Counties	Cities
Albemarle, Arlington, Fairfax, Loudoun	Alexandria, Charlottesville, Fairfax City, Falls Church, Fredericksburg, Richmond, Roanoke

Source: Virginia Tax, Richmond implementation notice (November 12, 2025), identifying eleven localities including Richmond from January 1, 2026. Check the current state list for later changes.

4. Caveats

What to verify before announcing it

The 2026 amendment (2026, c. 112) is reflected in the text quoted above; read the chapter itself if the proposal relies on a provision it changed.
Locality-level revenue for other counties is in the state's monthly distributions; ask the Department of Taxation or the county finance office.
Check the county's own legislative calendar against the three-month notice and the quarter start dates.

This file gathers public law and data. It is not legal advice.

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