{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/15.2-1104.1.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/15.2-1104.1.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/15.2-1104.1.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/15.2-1104.1.html"}],"law_id":68568,"edition_id":1,"section_id":68568,"structure_id":12912,"section_number":"15.2-1104.1","catch_line":"Tax on admissions to charitable events","history":"1999, c. 986; 2003, cc. 757, 758.","full_text":"A municipal corporation that generally levies an admissions tax 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 \u00a7 58.1-609.11.","order_by":null,"text":{"0":{"id":248195,"text":"A municipal corporation that generally levies an admissions tax 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 \u00a7 58.1-609.11.","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1}},"ancestry":[{"id":12912,"edition_id":1,"name":"Uniform Charter Powers","identifier":"1","label":"article","depth":4,"order_by":1,"parent_id":12911,"metadata":{},"date_created":"2026-06-26 03:44:00","date_modified":"2026-06-26 03:44:00","permalink":{"id":152373,"object_type":"structure","relational_id":12912,"identifier":"1","token":"15.2\/II\/11\/1","url":"\/15.2\/II\/11\/1\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12911,"edition_id":1,"name":"Powers of Cities and Towns","identifier":"11","label":"chapter","depth":3,"order_by":1,"parent_id":12733,"metadata":{},"date_created":"2026-06-26 03:44:00","date_modified":"2026-06-26 03:44:00","permalink":{"id":152371,"object_type":"structure","relational_id":12911,"identifier":"11","token":"15.2\/II\/11","url":"\/15.2\/II\/11\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12733,"edition_id":1,"name":"Powers of Local Government","identifier":"II","label":"subtitle","depth":2,"order_by":1,"parent_id":12720,"metadata":{},"date_created":"2026-06-26 03:43:50","date_modified":"2026-06-26 03:43:50","permalink":{"id":152369,"object_type":"structure","relational_id":12733,"identifier":"II","token":"15.2\/II","url":"\/15.2\/II\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12720,"edition_id":1,"name":"Counties, Cities and Towns","identifier":"15.2","label":"title","depth":1,"order_by":1,"parent_id":null,"metadata":{},"date_created":"2026-06-26 03:43:49","date_modified":"2026-06-26 03:43:49","permalink":{"id":151279,"object_type":"structure","relational_id":12720,"identifier":"15.2","token":"15.2","url":"\/15.2\/","edition_id":1,"permalink":0,"preferred":1}}],"structure_contents":[{"id":63972,"structure_id":12912,"section_number":"15.2-1100","catch_line":"Powers conferred; exercised by council","url":"\/15.2-1100\/","token":"15.2\/II\/11\/1\/15.2-1100","metadata":false},{"id":60920,"structure_id":12912,"section_number":"15.2-1101","catch_line":"Exercise of powers outside boundaries","url":"\/15.2-1101\/","token":"15.2\/II\/11\/1\/15.2-1101","metadata":false},{"id":67310,"structure_id":12912,"section_number":"15.2-1102","catch_line":"General grant of power; enumeration of powers not exclusive; limitations on exercise of power","url":"\/15.2-1102\/","token":"15.2\/II\/11\/1\/15.2-1102","metadata":false},{"id":82498,"structure_id":12912,"section_number":"15.2-1103","catch_line":"Charter provisions not affected; conflict between chapter and charter","url":"\/15.2-1103\/","token":"15.2\/II\/11\/1\/15.2-1103","metadata":false},{"id":69883,"structure_id":12912,"section_number":"15.2-1104","catch_line":"Taxes and assessments","url":"\/15.2-1104\/","token":"15.2\/II\/11\/1\/15.2-1104","metadata":false},{"id":68568,"structure_id":12912,"section_number":"15.2-1104.1","catch_line":"Tax on admissions to charitable events","url":"\/15.2-1104.1\/","token":"15.2\/II\/11\/1\/15.2-1104.1","metadata":false},{"id":85204,"structure_id":12912,"section_number":"15.2-1105","catch_line":"Borrowing money and issuing evidence of indebtedness","url":"\/15.2-1105\/","token":"15.2\/II\/11\/1\/15.2-1105","metadata":false},{"id":55157,"structure_id":12912,"section_number":"15.2-1106","catch_line":"Control and management of affairs; books, records, accounts, etc., of agencies","url":"\/15.2-1106\/","token":"15.2\/II\/11\/1\/15.2-1106","metadata":false},{"id":58138,"structure_id":12912,"section_number":"15.2-1107","catch_line":"Departments, offices, boards, etc","url":"\/15.2-1107\/","token":"15.2\/II\/11\/1\/15.2-1107","metadata":false},{"id":58712,"structure_id":12912,"section_number":"15.2-1108","catch_line":"Gifts, donations, bequests or grants","url":"\/15.2-1108\/","token":"15.2\/II\/11\/1\/15.2-1108","metadata":false},{"id":54458,"structure_id":12912,"section_number":"15.2-1109","catch_line":"Milk, food and food products","url":"\/15.2-1109\/","token":"15.2\/II\/11\/1\/15.2-1109","metadata":false},{"id":57405,"structure_id":12912,"section_number":"15.2-1110","catch_line":"Swimming pools, lakes and other waters","url":"\/15.2-1110\/","token":"15.2\/II\/11\/1\/15.2-1110","metadata":false},{"id":54024,"structure_id":12912,"section_number":"15.2-1111","catch_line":"Regulation of cemeteries and burials","url":"\/15.2-1111\/","token":"15.2\/II\/11\/1\/15.2-1111","metadata":false},{"id":83237,"structure_id":12912,"section_number":"15.2-1112","catch_line":"Aid to military units","url":"\/15.2-1112\/","token":"15.2\/II\/11\/1\/15.2-1112","metadata":false},{"id":70796,"structure_id":12912,"section_number":"15.2-1113","catch_line":"Dangerous, etc., business or employment; transportation of offensive substances; explosive or inflammable substances; fireworks","url":"\/15.2-1113\/","token":"15.2\/II\/11\/1\/15.2-1113","metadata":false},{"id":63889,"structure_id":12912,"section_number":"15.2-1113.1","catch_line":"Prohibiting hunting in certain areas","url":"\/15.2-1113.1\/","token":"15.2\/II\/11\/1\/15.2-1113.1","metadata":false},{"id":55523,"structure_id":12912,"section_number":"15.2-1114","catch_line":"Auctions; pawnshops; secondhand dealers; peddling; fraud and deceit in sales; weights and measures","url":"\/15.2-1114\/","token":"15.2\/II\/11\/1\/15.2-1114","metadata":false},{"id":70224,"structure_id":12912,"section_number":"15.2-1115","catch_line":"Abatement or removal of nuisances","url":"\/15.2-1115\/","token":"15.2\/II\/11\/1\/15.2-1115","metadata":false},{"id":60497,"structure_id":12912,"section_number":"15.2-1116","catch_line":"Smoke; fuel-burning equipment","url":"\/15.2-1116\/","token":"15.2\/II\/11\/1\/15.2-1116","metadata":false},{"id":58253,"structure_id":12912,"section_number":"15.2-1117","catch_line":"Light, ventilation, sanitation and use and occupancy of buildings","url":"\/15.2-1117\/","token":"15.2\/II\/11\/1\/15.2-1117","metadata":false},{"id":68157,"structure_id":12912,"section_number":"15.2-1118","catch_line":"Repealed","url":"\/15.2-1118\/","token":"15.2\/II\/11\/1\/15.2-1118","metadata":false},{"id":61882,"structure_id":12912,"section_number":"15.2-1119","catch_line":"Hospitals, sanatoria, homes, clinics, etc","url":"\/15.2-1119\/","token":"15.2\/II\/11\/1\/15.2-1119","metadata":false},{"id":56988,"structure_id":12912,"section_number":"15.2-1120","catch_line":"Detentive, correctional and penal institutions","url":"\/15.2-1120\/","token":"15.2\/II\/11\/1\/15.2-1120","metadata":false},{"id":75579,"structure_id":12912,"section_number":"15.2-1121","catch_line":"Cemeteries","url":"\/15.2-1121\/","token":"15.2\/II\/11\/1\/15.2-1121","metadata":false},{"id":74115,"structure_id":12912,"section_number":"15.2-1122","catch_line":"Parking or storage of vehicles","url":"\/15.2-1122\/","token":"15.2\/II\/11\/1\/15.2-1122","metadata":false},{"id":73888,"structure_id":12912,"section_number":"15.2-1123","catch_line":"Airports and facilities","url":"\/15.2-1123\/","token":"15.2\/II\/11\/1\/15.2-1123","metadata":false},{"id":65104,"structure_id":12912,"section_number":"15.2-1123.1","catch_line":"Lynchburg Regional Airport police department","url":"\/15.2-1123.1\/","token":"15.2\/II\/11\/1\/15.2-1123.1","metadata":false},{"id":78905,"structure_id":12912,"section_number":"15.2-1124","catch_line":"Police jurisdiction over lands, buildings and structures; jurisdiction of offenses; appeals; jurisdiction in certain public buildings with magistrate's offices","url":"\/15.2-1124\/","token":"15.2\/II\/11\/1\/15.2-1124","metadata":false},{"id":71981,"structure_id":12912,"section_number":"15.2-1125","catch_line":"Licenses and permits; fees; bonds or insurance","url":"\/15.2-1125\/","token":"15.2\/II\/11\/1\/15.2-1125","metadata":false},{"id":64872,"structure_id":12912,"section_number":"15.2-1126","catch_line":"Posting of bond not prerequisite to exercise of right by municipality","url":"\/15.2-1126\/","token":"15.2\/II\/11\/1\/15.2-1126","metadata":false}],"previous_section":{"id":69883,"structure_id":12912,"section_number":"15.2-1104","catch_line":"Taxes and assessments","url":"\/15.2-1104\/","token":"15.2\/II\/11\/1\/15.2-1104","metadata":false},"next_section":{"id":85204,"structure_id":12912,"section_number":"15.2-1105","catch_line":"Borrowing money and issuing evidence of indebtedness","url":"\/15.2-1105\/","token":"15.2\/II\/11\/1\/15.2-1105","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/15.2-1104.1\/","history_text":"<p>This law was first created in 1999. The record of its establishment is cataloged in chapter <a href=\"https:\/\/legacylis.virginia.gov\/cgi-bin\/legp604.exe?991+ful+CHAP0986\">986<\/a> of that year\u2019s edition of \u201cActs of Assembly,\u201d the annual state publication listing all changes made to the Code of Virginia in that year. It has been modified 1 time. Those modifications are cataloged by \u201cThe Acts of Assembly,\u201d a state publication, by year and chapter. Those modifications that can be read on the General Assembly\u2019s website will be linked accordingly. That modification is as follows: in 2003, chapters <a href=\"https:\/\/legacylis.virginia.gov\/cgi-bin\/legp604.exe?031+ful+CHAP0757\">757<\/a> and <a href=\"https:\/\/legacylis.virginia.gov\/cgi-bin\/legp604.exe?031+ful+CHAP0758\">758<\/a>.<\/p>","references":false,"refers_to":[{"id":64022,"section_number":"58.1-609.11","catch_line":"Exemptions for nonprofit entities","order_by":null,"url":"\/58.1-609.11\/"}],"permalink":{"id":152395,"object_type":"law","relational_id":68568,"identifier":"15.2-1104.1","token":"15.2\/II\/11\/1\/15.2-1104.1","url":"\/15.2-1104.1\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/15.2-1104.1\/","token":"15.2\/II\/11\/1\/15.2-1104.1","dublin_core":{"Title":"Tax on admissions to charitable events","Type":"Text","Format":"text\/html","Identifier":"\u00a7 15.2-1104.1","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t<section><p>A municipal corporation that generally levies an admissions tax may, by <span class=\"dictionary\">ordinance<\/span>, elect not to <span class=\"dictionary\">levy<\/span> 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 \u00a7&nbsp;<a class=\"law\" title=\"Exemptions for nonprofit entities\" href=\"\/58.1-609.11\/\">58.1-609.11<\/a>.<\/p><\/section>","plain_text":"                                 CODE OF VIRGINIA\n\nTAX ON ADMISSIONS TO CHARITABLE EVENTS (\u00a7 15.2-1104.1)\n\nA municipal corporation that generally levies an admissions tax may, by\nordinance, elect not to levy an admissions tax on admission to an event,\nprovided that the purpose of the event is solely to raise money for charitable\npurposes and that the net proceeds derived from the event will be transferred to\nan entity or entities that are exempt from sales and use tax pursuant to \u00a7\n58.1-609.11.\n\nHISTORY: 1999, c. 986; 2003, cc. 757, 758.","edition":{"id":1,"name":"2025","slug":"2025","date_created":"2026-06-21 22:39:22","date_modified":"2026-06-21 22:39:22","current":1,"order_by":1,"last_import":null}}