{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/15.2-5928.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/15.2-5928.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/15.2-5928.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/15.2-5928.html"}],"law_id":60924,"edition_id":1,"section_id":60924,"structure_id":14982,"section_number":"15.2-5928","catch_line":"Definitions","history":"2019, c. 793; 2020, cc. 467, 1230, 1275.","full_text":"As used in this chapter, unless the context requires a different meaning:\n\t\t“City” or “City of Virginia Beach” means the City of Virginia Beach, the City of Virginia Beach Development Authority, or any community development authority formed by the City of Virginia Beach pursuant to the provisions of Article 6 (\u00a7 15.2-5152 et seq.) of Chapter 51 for the purpose of developing the sports and entertainment district.\n\t\t“Sales and use tax revenues” means tax collections under the Virginia Retail Sales and Use Tax Act (\u00a7 58.1-600 et seq.), as limited herein, generated by transactions taking place upon the premises of a sports or entertainment project, including transactions generating revenues in connection with the development and construction of such project that would not be generated but for the existence of such project. For purposes of this chapter, “sales and use tax revenues” does not include the revenue generated by (i) the one-half percent sales and use tax increase enacted by Chapters 11, 12, and 15 of the Acts of Assembly of 1986, Special Session I, which shall be paid into the Commonwealth Transportation Fund as defined in \u00a7 33.2-1524; (ii) the one percent of the state sales and use tax revenue distributed among the counties and cities of the Commonwealth pursuant to subsection D of \u00a7 58.1-638 on the basis of school-age population; and (iii) the additional state sales and use tax in certain counties and cities assessed pursuant to Chapter 766 of the Acts of Assembly of 2013 and any amendments thereto.\n\t\t“Sports and entertainment district” means the geographic area in the City of Virginia Beach located south of 21st Street, north of Norfolk Avenue, east of Birdneck Road, and west of the Virginia Beach Boardwalk.\n\t\t“Sports or entertainment project” means a project including sports facilities, entertainment facilities, or both, representing at least $100 million of investment in the sports and entertainment district of the City of Virginia Beach, including any office, restaurant, concessions, retail, residential, and lodging facilities that are owned and operated adjacent to or in connection with such sports or entertainment project; film and sound studios and any other sports or entertainment-related infrastructure; and any other directly related properties, including onsite and offsite parking lots, garages, and other properties. “Sports or entertainment project” includes multiple facilities located on multiple properties, provided that such facilities share a nexus of ownership or management.","order_by":null,"text":{"0":{"id":222845,"text":"As used in this chapter, unless the context requires a different meaning:\n\t\t“City” or “City of Virginia Beach” means the City of Virginia Beach, the City of Virginia Beach Development Authority, or any community development authority formed by the City of Virginia Beach pursuant to the provisions of Article 6 (\u00a7 15.2-5152 et seq.) of Chapter 51 for the purpose of developing the sports and entertainment district.\n\t\t“Sales and use tax revenues” means tax collections under the Virginia Retail Sales and Use Tax Act (\u00a7 58.1-600 et seq.), as limited herein, generated by transactions taking place upon the premises of a sports or entertainment project, including transactions generating revenues in connection with the development and construction of such project that would not be generated but for the existence of such project. For purposes of this chapter, “sales and use tax revenues” does not include the revenue generated by (i) the one-half percent sales and use tax increase enacted by Chapters 11, 12, and 15 of the Acts of Assembly of 1986, Special Session I, which shall be paid into the Commonwealth Transportation Fund as defined in \u00a7 33.2-1524; (ii) the one percent of the state sales and use tax revenue distributed among the counties and cities of the Commonwealth pursuant to subsection D of \u00a7 58.1-638 on the basis of school-age population; and (iii) the additional state sales and use tax in certain counties and cities assessed pursuant to Chapter 766 of the Acts of Assembly of 2013 and any amendments thereto.\n\t\t“Sports and entertainment district” means the geographic area in the City of Virginia Beach located south of 21st Street, north of Norfolk Avenue, east of Birdneck Road, and west of the Virginia Beach Boardwalk.\n\t\t“Sports or entertainment project” means a project including sports facilities, entertainment facilities, or both, representing at least $100 million of investment in the sports and entertainment district of the City of Virginia Beach, including any office, restaurant, concessions, retail, residential, and lodging facilities that are owned and operated adjacent to or in connection with such sports or entertainment project; film and sound studios and any other sports or entertainment-related infrastructure; and any other directly related properties, including onsite and offsite parking lots, garages, and other properties. “Sports or entertainment project” includes multiple facilities located on multiple properties, provided that such facilities share a nexus of ownership or management.","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1}},"ancestry":[{"id":14982,"edition_id":1,"name":"Virginia Beach Sports or Entertainment Project","identifier":"59.2","label":"chapter","depth":3,"order_by":1,"parent_id":12721,"metadata":{},"date_created":"2026-06-26 03:51:17","date_modified":"2026-06-26 03:51:17","permalink":{"id":159827,"object_type":"structure","relational_id":14982,"identifier":"59.2","token":"15.2\/IV\/59.2","url":"\/15.2\/IV\/59.2\/","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":60924,"structure_id":14982,"section_number":"15.2-5928","catch_line":"Definitions","url":"\/15.2-5928\/","token":"15.2\/IV\/59.2\/15.2-5928","metadata":false},{"id":73350,"structure_id":14982,"section_number":"15.2-5929","catch_line":"Powers","url":"\/15.2-5929\/","token":"15.2\/IV\/59.2\/15.2-5929","metadata":false},{"id":57163,"structure_id":14982,"section_number":"15.2-5930","catch_line":"Public hearings; notice; reports","url":"\/15.2-5930\/","token":"15.2\/IV\/59.2\/15.2-5930","metadata":false},{"id":84412,"structure_id":14982,"section_number":"15.2-5931","catch_line":"Bond issues","url":"\/15.2-5931\/","token":"15.2\/IV\/59.2\/15.2-5931","metadata":false},{"id":65620,"structure_id":14982,"section_number":"15.2-5932","catch_line":"Sports or Entertainment Project Financing Fund; use","url":"\/15.2-5932\/","token":"15.2\/IV\/59.2\/15.2-5932","metadata":false},{"id":80568,"structure_id":14982,"section_number":"15.2-5933","catch_line":"Entitlement to tax revenues derived from the operation of facilities","url":"\/15.2-5933\/","token":"15.2\/IV\/59.2\/15.2-5933","metadata":false},{"id":61820,"structure_id":14982,"section_number":"15.2-5934","catch_line":"Tax revenues of the Commonwealth or any other political subdivision not pledged","url":"\/15.2-5934\/","token":"15.2\/IV\/59.2\/15.2-5934","metadata":false}],"next_section":{"id":73350,"structure_id":14982,"section_number":"15.2-5929","catch_line":"Powers","url":"\/15.2-5929\/","token":"15.2\/IV\/59.2\/15.2-5929","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/15.2-5928\/","history_text":"

This law was first created in 2019. The record of its establishment is cataloged in chapter 793<\/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 2020, chapters 467<\/a>, 1230<\/a>, and 1275<\/a>.<\/p>","references":[{"id":69244,"section_number":"15.2-5113","catch_line":"Members of authority board; chief administrative or executive officer","order_by":null,"url":"\/15.2-5113\/"}],"refers_to":[{"id":85282,"section_number":"15.2-5152","catch_line":"Localities may consider petitions for creation of authority","order_by":null,"url":"\/15.2-5152\/"},{"id":72795,"section_number":"33.2-1524","catch_line":"Commonwealth Transportation Fund","order_by":null,"url":"\/33.2-1524\/"},{"id":63208,"section_number":"58.1-600","catch_line":"Short title","order_by":null,"url":"\/58.1-600\/"},{"id":71974,"section_number":"58.1-638","catch_line":"Disposition of state sales and use tax revenue","order_by":null,"url":"\/58.1-638\/"}],"permalink":{"id":159829,"object_type":"law","relational_id":60924,"identifier":"15.2-5928","token":"15.2\/IV\/59.2\/15.2-5928","url":"\/15.2-5928\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/15.2-5928\/","token":"15.2\/IV\/59.2\/15.2-5928","dublin_core":{"Title":"Definitions","Type":"Text","Format":"text\/html","Identifier":"\u00a7 15.2-5928","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

As used in this chapter, unless the context requires a different meaning:\n\t\t“City” or “City of Virginia Beach<\/span>” means the City of Virginia Beach<\/span>, the City of Virginia Beach<\/span> Development Authority, or any community development authority formed by the City of Virginia Beach<\/span> pursuant to the provisions of Article 6 (\u00a7 15.2-5152<\/a> et seq.) of Chapter 51 for the purpose of developing the sports and entertainment district<\/span>.\n\t\t“Sales and use tax revenues<\/span>” means tax collections under the Virginia Retail Sales and Use Tax Act (\u00a7 58.1-600<\/a> et seq.), as limited herein, generated by transactions taking place upon the premises of a sports or entertainment project<\/span>, including transactions generating revenues in connection with the development and construction of such project that would not be generated but for the existence of such project. For purposes of this chapter, “sales and use tax revenues<\/span>” does not include the revenue generated by (i) the one-half percent sales and use tax increase enacted by Chapters 11, 12, and 15 of the Acts of Assembly of 1986, Special Session I, which shall be paid into the Commonwealth Transportation Fund as defined in \u00a7 33.2-1524<\/a>; (ii) the one percent of the state sales and use tax revenue distributed among the counties and cities of the Commonwealth pursuant to subsection D of \u00a7 58.1-638<\/a> on the basis of school-age population; and (iii) the additional state sales and use tax in certain counties and cities assessed pursuant to Chapter 766 of the Acts of Assembly of 2013 and any amendments thereto.\n\t\t“Sports and entertainment district<\/span>” means the geographic area in the City of Virginia Beach<\/span> located south of 21st Street, north of Norfolk Avenue, east of Birdneck Road, and west of the Virginia Beach Boardwalk.\n\t\t“Sports or entertainment project<\/span>” means a project including sports facilities, entertainment facilities, or both, representing at least $100 million of investment in the sports and entertainment district<\/span> of the City of Virginia Beach<\/span>, including any office, restaurant, concessions, retail, residential, and lodging facilities that are owned and operated adjacent to or in connection with such sports or entertainment project<\/span>; film and sound studios and any other sports or entertainment-related infrastructure; and any other directly related properties, including onsite and offsite parking lots, garages, and other properties. “Sports or entertainment project<\/span>” includes multiple facilities located on multiple properties, provided that such facilities share a nexus of ownership or management.<\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nDEFINITIONS (\u00a7 15.2-5928)\n\nAs used in this chapter, unless the context requires a different meaning:\n\t\t“City” or “City of Virginia Beach” means the City of\nVirginia Beach, the City of Virginia Beach Development Authority, or any\ncommunity development authority formed by the City of Virginia Beach pursuant to\nthe provisions of Article 6 (\u00a7 15.2-5152 et seq.) of Chapter 51 for the purpose\nof developing the sports and entertainment district.\n\t\t“Sales and use tax revenues” means tax collections under the\nVirginia Retail Sales and Use Tax Act (\u00a7 58.1-600 et seq.), as limited herein,\ngenerated by transactions taking place upon the premises of a sports or\nentertainment project, including transactions generating revenues in connection\nwith the development and construction of such project that would not be\ngenerated but for the existence of such project. For purposes of this chapter,\n“sales and use tax revenues” does not include the revenue generated\nby (i) the one-half percent sales and use tax increase enacted by Chapters 11,\n12, and 15 of the Acts of Assembly of 1986, Special Session I, which shall be\npaid into the Commonwealth Transportation Fund as defined in \u00a7 33.2-1524; (ii)\nthe one percent of the state sales and use tax revenue distributed among the\ncounties and cities of the Commonwealth pursuant to subsection D of \u00a7 58.1-638\non the basis of school-age population; and (iii) the additional state sales and\nuse tax in certain counties and cities assessed pursuant to Chapter 766 of the\nActs of Assembly of 2013 and any amendments thereto.\n\t\t“Sports and entertainment district” means the geographic area in\nthe City of Virginia Beach located south of 21st Street, north of Norfolk\nAvenue, east of Birdneck Road, and west of the Virginia Beach Boardwalk.\n\t\t“Sports or entertainment project” means a project including sports\nfacilities, entertainment facilities, or both, representing at least $100\nmillion of investment in the sports and entertainment district of the City of\nVirginia Beach, including any office, restaurant, concessions, retail,\nresidential, and lodging facilities that are owned and operated adjacent to or\nin connection with such sports or entertainment project; film and sound studios\nand any other sports or entertainment-related infrastructure; and any other\ndirectly related properties, including onsite and offsite parking lots, garages,\nand other properties. “Sports or entertainment project” includes\nmultiple facilities located on multiple properties, provided that such\nfacilities share a nexus of ownership or management.\n\nHISTORY: 2019, c. 793; 2020, cc. 467, 1230, 1275.","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}}