{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/15.2-5814.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/15.2-5814.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/15.2-5814.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/15.2-5814.html"}],"law_id":85668,"edition_id":1,"section_id":85668,"structure_id":13726,"section_number":"15.2-5814","catch_line":"Entitlement to sales tax revenues derived from a major league baseball stadium","history":"1995, cc. 613, 629, \u00a7 15.1-227.84; 1996, cc. 950, 1038; 1997, cc. 587, 884; 2005, c. 106.","full_text":"A\n\nIn connection with the issuance of bonds by the Authority to finance or refinance a major league baseball stadium, the Authority shall be entitled to all sales tax revenues that are generated by transactions taking place upon the premises of the major league baseball stadium. Such entitlement shall continue for the lifetime of such bonds, but that entitlement shall not exceed thirty years. Sales tax revenues may be applied to repayment of the bonds, stadium operating expenses, master lease rental payments by the Commonwealth, capital expenditures and other purposes of the Authority. The State Comptroller shall remit such sales tax revenues to the Authority on a quarterly basis, subject to such reasonable processing delays as may be required by the Department of Taxation to calculate the actual net sales tax revenues generated by transactions taking place upon the premises of the major league baseball stadium. The State Comptroller shall make such remittances to the Authority, as provided herein, notwithstanding any provisions to the contrary in the Virginia Retail Sales and Use Tax Act (§ 58.1-600 et seq.).B\n\nIn connection with the issuance of bonds by the Authority to finance or refinance a major league baseball stadium, the local governing body of the locality in which the stadium is located may direct, by ordinance or resolution, that all local sales and use tax revenues generated by transactions taking place upon the premises of the major league stadium from taxes levied pursuant to §§ 58.1-605 and 58.1-606 shall be remitted by the State Comptroller to the Authority for the repayment of bonds, stadium operating expenses, master lease rental payments by the Commonwealth, capital expenditures and other purposes of the Authority. Such remittances shall be for the same period and under the same conditions as remittances to the Authority paid in accordance with subsection A, mutatis mutandis.C\n\nIn connection with the issuance of bonds by the Authority to finance or refinance a major league baseball stadium, the local governing body of the locality in which the stadium is located may direct, by ordinance or resolution, that all admissions tax revenues of such locality generated by admissions to the major league stadium from taxes levied pursuant to §§ 58.1-3818 and 58.1-3840 shall be remitted to the Authority for the repayment of bonds, stadium operating expenses, master lease rental payments by the Commonwealth, capital expenditures and other purposes of the Authority. Any levy pursuant to this section may be for the lifetime of such bonds, but such levy shall not exceed thirty years.","order_by":null,"text":{"0":{"id":306818,"text":"In connection with the issuance of bonds by the Authority to finance or refinance a major league baseball stadium, the Authority shall be entitled to all sales tax revenues that are generated by transactions taking place upon the premises of the major league baseball stadium. Such entitlement shall continue for the lifetime of such bonds, but that entitlement shall not exceed thirty years. Sales tax revenues may be applied to repayment of the bonds, stadium operating expenses, master lease rental payments by the Commonwealth, capital expenditures and other purposes of the Authority. The State Comptroller shall remit such sales tax revenues to the Authority on a quarterly basis, subject to such reasonable processing delays as may be required by the Department of Taxation to calculate the actual net sales tax revenues generated by transactions taking place upon the premises of the major league baseball stadium. The State Comptroller shall make such remittances to the Authority, as provided herein, notwithstanding any provisions to the contrary in the Virginia Retail Sales and Use Tax Act (§ 58.1-600 et seq.).","type":"section","prefixes":["A"],"prefix":"A","entire_prefix":"A","prefix_anchor":"A","level":1,"next_prefix":"B"},"1":{"id":306819,"text":"In connection with the issuance of bonds by the Authority to finance or refinance a major league baseball stadium, the local governing body of the locality in which the stadium is located may direct, by ordinance or resolution, that all local sales and use tax revenues generated by transactions taking place upon the premises of the major league stadium from taxes levied pursuant to §§ 58.1-605 and 58.1-606 shall be remitted by the State Comptroller to the Authority for the repayment of bonds, stadium operating expenses, master lease rental payments by the Commonwealth, capital expenditures and other purposes of the Authority. Such remittances shall be for the same period and under the same conditions as remittances to the Authority paid in accordance with subsection A, mutatis mutandis.","type":"section","prefixes":["B"],"prefix":"B","entire_prefix":"B","prefix_anchor":"B","level":1,"prior_prefix":"A","next_prefix":"C"},"2":{"id":306820,"text":"In connection with the issuance of bonds by the Authority to finance or refinance a major league baseball stadium, the local governing body of the locality in which the stadium is located may direct, by ordinance or resolution, that all admissions tax revenues of such locality generated by admissions to the major league stadium from taxes levied pursuant to §§ 58.1-3818 and 58.1-3840 shall be remitted to the Authority for the repayment of bonds, stadium operating expenses, master lease rental payments by the Commonwealth, capital expenditures and other purposes of the Authority. Any levy pursuant to this section may be for the lifetime of such bonds, but such levy shall not exceed thirty years.","type":"section","prefixes":["C"],"prefix":"C","entire_prefix":"C","prefix_anchor":"C","level":1,"prior_prefix":"B"}},"ancestry":[{"id":13726,"edition_id":1,"name":"Virginia Baseball Stadium Authority","identifier":"58","label":"chapter","depth":3,"order_by":1,"parent_id":12721,"metadata":{},"date_created":"2026-06-26 03:45:41","date_modified":"2026-06-26 03:45:41","permalink":{"id":159713,"object_type":"structure","relational_id":13726,"identifier":"58","token":"15.2\/IV\/58","url":"\/15.2\/IV\/58\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12721,"edition_id":1,"name":"Other Governmental Entities","identifier":"IV","label":"subtitle","depth":2,"order_by":1,"parent_id":12720,"metadata":{},"date_created":"2026-06-26 03:43:49","date_modified":"2026-06-26 03:43:49","permalink":{"id":157897,"object_type":"structure","relational_id":12721,"identifier":"IV","token":"15.2\/IV","url":"\/15.2\/IV\/","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":73670,"structure_id":13726,"section_number":"15.2-5800","catch_line":"Definitions; professional baseball games; consent for construction","url":"\/15.2-5800\/","token":"15.2\/IV\/58\/15.2-5800","metadata":false},{"id":58293,"structure_id":13726,"section_number":"15.2-5801","catch_line":"Creation of Authority","url":"\/15.2-5801\/","token":"15.2\/IV\/58\/15.2-5801","metadata":false},{"id":61105,"structure_id":13726,"section_number":"15.2-5802","catch_line":"Members of Authority; chairman; terms","url":"\/15.2-5802\/","token":"15.2\/IV\/58\/15.2-5802","metadata":false},{"id":78871,"structure_id":13726,"section_number":"15.2-5803","catch_line":"Quorum; actions of Authority; meetings","url":"\/15.2-5803\/","token":"15.2\/IV\/58\/15.2-5803","metadata":false},{"id":56279,"structure_id":13726,"section_number":"15.2-5804","catch_line":"Executive Director appointment; duties","url":"\/15.2-5804\/","token":"15.2\/IV\/58\/15.2-5804","metadata":false},{"id":55006,"structure_id":13726,"section_number":"15.2-5805","catch_line":"Powers","url":"\/15.2-5805\/","token":"15.2\/IV\/58\/15.2-5805","metadata":false},{"id":79894,"structure_id":13726,"section_number":"15.2-5806","catch_line":"Public hearings; notice; reports","url":"\/15.2-5806\/","token":"15.2\/IV\/58\/15.2-5806","metadata":false},{"id":65517,"structure_id":13726,"section_number":"15.2-5807","catch_line":"Acquisition of property","url":"\/15.2-5807\/","token":"15.2\/IV\/58\/15.2-5807","metadata":false},{"id":54719,"structure_id":13726,"section_number":"15.2-5808","catch_line":"Bond issues","url":"\/15.2-5808\/","token":"15.2\/IV\/58\/15.2-5808","metadata":false},{"id":56343,"structure_id":13726,"section_number":"15.2-5809","catch_line":"Investments in bonds","url":"\/15.2-5809\/","token":"15.2\/IV\/58\/15.2-5809","metadata":false},{"id":81181,"structure_id":13726,"section_number":"15.2-5810","catch_line":"Bonds are tax exempt","url":"\/15.2-5810\/","token":"15.2\/IV\/58\/15.2-5810","metadata":false},{"id":86941,"structure_id":13726,"section_number":"15.2-5811","catch_line":"Stadium Authority Financing Fund; use","url":"\/15.2-5811\/","token":"15.2\/IV\/58\/15.2-5811","metadata":false},{"id":69446,"structure_id":13726,"section_number":"15.2-5812","catch_line":"Additional duties","url":"\/15.2-5812\/","token":"15.2\/IV\/58\/15.2-5812","metadata":false},{"id":81971,"structure_id":13726,"section_number":"15.2-5813","catch_line":"Creation of local advisory boards","url":"\/15.2-5813\/","token":"15.2\/IV\/58\/15.2-5813","metadata":false},{"id":85668,"structure_id":13726,"section_number":"15.2-5814","catch_line":"Entitlement to sales tax revenues derived from a major league baseball stadium","url":"\/15.2-5814\/","token":"15.2\/IV\/58\/15.2-5814","metadata":false},{"id":58949,"structure_id":13726,"section_number":"15.2-5815","catch_line":"Tax revenues of the Commonwealth or any other political subdivision not pledged","url":"\/15.2-5815\/","token":"15.2\/IV\/58\/15.2-5815","metadata":false},{"id":78739,"structure_id":13726,"section_number":"15.2-5816","catch_line":"Cooperation between the Authority and other political subdivisions","url":"\/15.2-5816\/","token":"15.2\/IV\/58\/15.2-5816","metadata":false},{"id":58333,"structure_id":13726,"section_number":"15.2-5817","catch_line":"Tort liability","url":"\/15.2-5817\/","token":"15.2\/IV\/58\/15.2-5817","metadata":false},{"id":65024,"structure_id":13726,"section_number":"15.2-5818","catch_line":"Tort claims","url":"\/15.2-5818\/","token":"15.2\/IV\/58\/15.2-5818","metadata":false},{"id":73463,"structure_id":13726,"section_number":"15.2-5819","catch_line":"Policy statement","url":"\/15.2-5819\/","token":"15.2\/IV\/58\/15.2-5819","metadata":false},{"id":77217,"structure_id":13726,"section_number":"15.2-5820","catch_line":"Expired","url":"\/15.2-5820\/","token":"15.2\/IV\/58\/15.2-5820","metadata":false},{"id":60561,"structure_id":13726,"section_number":"15.2-5821","catch_line":"Expired","url":"\/15.2-5821\/","token":"15.2\/IV\/58\/15.2-5821","metadata":false},{"id":62326,"structure_id":13726,"section_number":"15.2-5822","catch_line":"Expired","url":"\/15.2-5822\/","token":"15.2\/IV\/58\/15.2-5822","metadata":false},{"id":55982,"structure_id":13726,"section_number":"15.2-5823","catch_line":"Expired","url":"\/15.2-5823\/","token":"15.2\/IV\/58\/15.2-5823","metadata":false}],"previous_section":{"id":81971,"structure_id":13726,"section_number":"15.2-5813","catch_line":"Creation of local advisory boards","url":"\/15.2-5813\/","token":"15.2\/IV\/58\/15.2-5813","metadata":false},"next_section":{"id":58949,"structure_id":13726,"section_number":"15.2-5815","catch_line":"Tax revenues of the Commonwealth or any other political subdivision not pledged","url":"\/15.2-5815\/","token":"15.2\/IV\/58\/15.2-5815","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/15.2-5814\/","history_text":"

This law was first created in 1995. The record of its establishment is cataloged in chapters 613<\/a> and 629<\/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 3 times. 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. Those modifications are as follows: in 1996, chapters 950<\/a> and 1038<\/a>; in 1997, chapters 587<\/a> and 884<\/a>; in 2005, chapter 106<\/a>.<\/p>","references":false,"refers_to":[{"id":55892,"section_number":"58.1-3818","catch_line":"Admissions tax in counties","order_by":null,"url":"\/58.1-3818\/"},{"id":84184,"section_number":"58.1-3840","catch_line":"Certain excise taxes permitted","order_by":null,"url":"\/58.1-3840\/"},{"id":63208,"section_number":"58.1-600","catch_line":"Short title","order_by":null,"url":"\/58.1-600\/"},{"id":64845,"section_number":"58.1-605","catch_line":"To what extent and under what conditions cities and counties may levy local sales taxes; collection thereof by Commonwealth and return of revenue to each city or county entitled thereto","order_by":null,"url":"\/58.1-605\/"},{"id":85798,"section_number":"58.1-606","catch_line":"To what extent and under what conditions cities and counties may levy local use tax; collection thereof by Commonwealth and return of revenues to the cities and counties","order_by":null,"url":"\/58.1-606\/"}],"permalink":{"id":159771,"object_type":"law","relational_id":85668,"identifier":"15.2-5814","token":"15.2\/IV\/58\/15.2-5814","url":"\/15.2-5814\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/15.2-5814\/","token":"15.2\/IV\/58\/15.2-5814","dublin_core":{"Title":"Entitlement to sales tax revenues derived from a major league baseball stadium","Type":"Text","Format":"text\/html","Identifier":"\u00a7 15.2-5814","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

A.<\/span> In connection with the issuance of bonds<\/span> by the Authority<\/span> to finance or refinance a major league baseball<\/span> stadium<\/span>, the Authority<\/span> shall be entitled to all sales tax revenues<\/span> that are generated by transactions taking place upon the premises of the major league baseball<\/span> stadium<\/span>. Such entitlement shall continue for the lifetime of such bonds<\/span>, but that entitlement shall not exceed thirty years. Sales tax revenues<\/span> may be applied to repayment of the bonds<\/span>, stadium operating expenses, master lease rental payments by the Commonwealth, capital expenditures and other purposes of the Authority<\/span>. The State Comptroller shall remit such sales tax revenues<\/span> to the Authority<\/span> on a quarterly basis, subject to such reasonable processing delays as may be required by the Department of Taxation to calculate the actual net sales tax revenues<\/span> generated by transactions taking place upon the premises of the major league baseball<\/span> stadium<\/span>. The State Comptroller shall make such remittances to the Authority<\/span>, as provided herein, notwithstanding any provisions to the contrary in the Virginia Retail Sales and Use Tax Act (§ 58.1-600<\/a> et seq.). <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

B.<\/span> In connection with the issuance of bonds<\/span> by the Authority<\/span> to finance or refinance a major league baseball<\/span> stadium<\/span>, the local governing body<\/span> of the locality<\/span> in which the stadium is located may direct, by ordinance<\/span> or resolution, that all local sales and use tax revenues generated by transactions taking place upon the premises of the major league stadium from taxes levied pursuant to §§ 58.1-605<\/a> and 58.1-606<\/a> shall be remitted by the State Comptroller to the Authority<\/span> for the repayment of bonds<\/span>, stadium operating expenses, master lease rental payments by the Commonwealth, capital expenditures and other purposes of the Authority<\/span>. Such remittances shall be for the same period and under the same conditions as remittances to the Authority<\/span> paid in accordance with subsection A, mutatis mutandis<\/span>. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

C.<\/span> In connection with the issuance of bonds<\/span> by the Authority<\/span> to finance or refinance a major league baseball<\/span> stadium<\/span>, the local governing body<\/span> of the locality<\/span> in which the stadium is located may direct, by ordinance<\/span> or resolution, that all admissions tax revenues of such locality<\/span> generated by admissions to the major league stadium from taxes levied pursuant to §§ 58.1-3818<\/a> and 58.1-3840<\/a> shall be remitted to the Authority<\/span> for the repayment of bonds<\/span>, stadium operating expenses, master lease rental payments by the Commonwealth, capital expenditures and other purposes of the Authority<\/span>. Any levy<\/span> pursuant to this section may be for the lifetime of such bonds<\/span>, but such levy<\/span> shall not exceed thirty years. <\/i><\/a><\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nENTITLEMENT TO SALES TAX REVENUES DERIVED FROM A MAJOR LEAGUE BASEBALL STADIUM\n(\u00a7 15.2-5814)\n\nA. In connection with the issuance of bonds by the Authority to finance or\nrefinance a major league baseball stadium, the Authority shall be entitled to\nall sales tax revenues that are generated by transactions taking place upon the\npremises of the major league baseball stadium. Such entitlement shall continue\nfor the lifetime of such bonds, but that entitlement shall not exceed thirty\nyears. Sales tax revenues may be applied to repayment of the bonds, stadium\noperating expenses, master lease rental payments by the Commonwealth, capital\nexpenditures and other purposes of the Authority. The State Comptroller shall\nremit such sales tax revenues to the Authority on a quarterly basis, subject to\nsuch reasonable processing delays as may be required by the Department of\nTaxation to calculate the actual net sales tax revenues generated by\ntransactions taking place upon the premises of the major league baseball\nstadium. The State Comptroller shall make such remittances to the Authority, as\nprovided herein, notwithstanding any provisions to the contrary in the Virginia\nRetail Sales and Use Tax Act (§ 58.1-600 et seq.).\n\nB. In connection with the issuance of bonds by the Authority to finance or\nrefinance a major league baseball stadium, the local governing body of the\nlocality in which the stadium is located may direct, by ordinance or resolution,\nthat all local sales and use tax revenues generated by transactions taking place\nupon the premises of the major league stadium from taxes levied pursuant to\n§§ 58.1-605 and 58.1-606 shall be remitted by the State Comptroller to\nthe Authority for the repayment of bonds, stadium operating expenses, master\nlease rental payments by the Commonwealth, capital expenditures and other\npurposes of the Authority. Such remittances shall be for the same period and\nunder the same conditions as remittances to the Authority paid in accordance\nwith subsection A, mutatis mutandis.\n\nC. In connection with the issuance of bonds by the Authority to finance or\nrefinance a major league baseball stadium, the local governing body of the\nlocality in which the stadium is located may direct, by ordinance or resolution,\nthat all admissions tax revenues of such locality generated by admissions to the\nmajor league stadium from taxes levied pursuant to §§ 58.1-3818 and\n58.1-3840 shall be remitted to the Authority for the repayment of bonds, stadium\noperating expenses, master lease rental payments by the Commonwealth, capital\nexpenditures and other purposes of the Authority. Any levy pursuant to this\nsection may be for the lifetime of such bonds, but such levy shall not exceed\nthirty years.\n\nHISTORY: 1995, cc. 613, 629, \u00a7 15.1-227.84; 1996, cc. 950, 1038; 1997, cc. 587,\n884; 2005, c. 106.","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}}