Shown verbatim: the complete text as captured from the official page posted by the Virginia General Assembly, fetched 2026-08-29. Where this bill amends existing law, language marked for deletion in the official page appears here in brackets. This is the chaptered version. The official bill page.
CHAPTER 167 An Act to amend and reenact § 58.1-3818 of the Code of Virginia, relating to admissions tax in counties; retail sales and use tax dedicated to promotion of tourism. [H 550] Approved April 6, 2026 Be it enacted by the General Assembly of Virginia: 1. That § 58.1-3818 of the Code of Virginia is amended and reenacted as follows: § 58.1-3818. Admissions tax in counties. A. Any county[,] [except] [as] [provided] [in] [subsection] [C,] is hereby authorized to levy a tax on admissions charged for attendance at any event. The tax shall not exceed 10 percent of the amount of charge for admission to any such event. Notwithstanding any other provisions of law, the governing bodies of such counties shall prescribe by ordinance the terms, conditions, and amount of such tax and may classify between events conducted for charitable purposes and events conducted for noncharitable purposes. B. Notwithstanding the provisions of subsection A, localities may, by ordinance, elect not to levy an admissions tax on admission to an event, provided that the purpose of the event is solely to raise money for charitable purposes and that the net proceeds derived from the event will be transferred to an entity or entities that are exempt from sales and use tax pursuant to § 58.1-609.11. [C.] [No] [tax] [under] [this] [section] [shall] [be] [authorized] [in] [any] [county] [in] [which] [a] [state] [sales] [and] [use] [tax,] [in] [addition] [to] [the] [taxes] [authorized] [pursuant] [to] [§§ 58.1-603] [and] [58.1-604,] [is] [imposed] [at] [a] [rate] [of] [at] [least] [one] [percent,] [a] [portion] [of] [which] [is] [dedicated] [to] [the] [promotion] [of] [tourism.]
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