The Code of Virginia requires the following annual taxes to be collected and deposited in an interest earning account called the Litter Control and Recycling Trust Fund.

  • Litter Control and Recycling Fund (Section 10.1-1422.01) - Provides formula for allocation of funds, amended by legislation in 2008 and effective July 1, 2009.
  • Litter Tax (Section 58.1-1707) - $20 per year for each location of manufacturers, wholesalers, distributors or retailers of consumer products and an additional $30 per year, per location where groceries, soft drinks and beer are sold.
  • Excise Tax on Soft Drinks (Section 58.1-1702) - A gross-receipts tax on wholesalers.
  • Excise Tax on Beer and Wine Coolers (Section 4.1-235 & 4.1-236) - 2% of the taxes collected go to the Fund.

In Fiscal Year 2023 (July 1, 2022 through June 30, 2023), the litter taxes generated $4,212,553. The FY2023 Fund included the following revenues: 

  • Litter Tax: $3,203,481
  • Beer Tax: $744,733
  • Soft Drink Tax: $264,339

More information

Specific information on the payment of litter taxes can be obtained by contacting the Customer Service for Businesses Section of the Virginia Department of Taxation at (804) 367-8037 or www.Tax.Virginia.gov.