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Virginia General Assembly · SB 400 · Acts of Assembly Chapter 168

Admissions tax in counties; retail sales and use tax dedicated to promotion of tourism.

Introduced
Moved
Reached a final decision
Became law
Derived from the official record below.

Officially: “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. Read the full text

2026 session

What it does

Admissions tax in counties; retail sales and use tax dedicated to promotion of tourism. Allows a county in which a state sales and use tax of at least one percent that is at least partially dedicated to the promotion of tourism is imposed to levy a tax on admissions for attendance at an event. Under current law, any county may levy a tax on admissions for attendance at an event except such counties in which a state sales and use tax of at least one percent that is at least partially dedicated to
From the official legislative record, shown verbatim. Not legal advice.

Where it is

Introduced · Jan 13, 2026
Acts of Assembly Chapter 168 (latest official status)
Latest official status shown, exactly as the official record states it. The step by step history lives on the official page linked below.

The numbers

1
sponsor on the bill

Sponsors

J.D. "Danny" Diggs

Recorded votes

Passed House (62-Y 35-N 0-A)House of Delegates · 2026-02-23 · P · Y 62, N 35, X 2
Reported from Finance (15-Y 6-N)House of Delegates · 2026-02-18 · P · Y 15, N 6, X 1
Read third time and passed Senate (25-Y 12-N 0-A)Senate · 2026-01-30 · P · Y 25, N 12, X 3
Constitutional reading dispensed Block Vote (on 1st reading) (40-Y 0-N 0-A)Senate · 2026-01-28 · P · Y 40
Reported from Finance and Appropriations (11-Y 1-N 1-A)Senate · 2026-01-27 · P · Y 11, X 2, N 1, A 1
Roll-call results shown verbatim from the Virginia legislature’s records. A result reflects that roll call’s own motion, not the bill’s overall outcome.
Every fact on this page links to its source, starting with the official bill record. Last action: Acts of Assembly Chapter 168.