{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/15.2-943.1.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/15.2-943.1.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/15.2-943.1.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/15.2-943.1.html"}],"law_id":87488,"edition_id":1,"section_id":87488,"structure_id":13844,"section_number":"15.2-943.1","catch_line":"Creation of arts and cultural districts","history":"2018, c. 396.","full_text":"A\n\nAny locality, or combination of localities, may by ordinance, or in the case of multiple localities by substantially similar ordinances, establish within the boundaries of such localities one or more arts and cultural districts for the purpose of increasing awareness and support for the arts and culture in the locality. The locality may provide incentives for the support and creation of arts and cultural venues in each district. The locality may also grant tax incentives and provide certain regulatory flexibility in each arts and cultural district.B\n\nThe tax incentives for each district may be provided for up to 10 years and may include, but not be limited to, (i) reduction of permit fees, (ii) reduction of user fees, (iii) reduction of any type of gross receipts tax, and (iv) rebate of real estate property taxes. The extent and duration of such incentive proposals shall conform to the requirements of the Constitutions of Virginia and of the United States.C\n\nEach locality may also provide for regulatory flexibility in each district that may include, but not be limited to, (i) special zoning for the district, (ii) permit process reform, (iii) exemption from ordinances, and (iv) any other incentive adopted by ordinance, which shall be binding upon the locality for a period of up to 10 years.","order_by":null,"text":{"0":{"id":313193,"text":"Any locality, or combination of localities, may by ordinance, or in the case of multiple localities by substantially similar ordinances, establish within the boundaries of such localities one or more arts and cultural districts for the purpose of increasing awareness and support for the arts and culture in the locality. The locality may provide incentives for the support and creation of arts and cultural venues in each district. The locality may also grant tax incentives and provide certain regulatory flexibility in each arts and cultural district.","type":"section","prefixes":["A"],"prefix":"A","entire_prefix":"A","prefix_anchor":"A","level":1,"next_prefix":"B"},"1":{"id":313194,"text":"The tax incentives for each district may be provided for up to 10 years and may include, but not be limited to, (i) reduction of permit fees, (ii) reduction of user fees, (iii) reduction of any type of gross receipts tax, and (iv) rebate of real estate property taxes. The extent and duration of such incentive proposals shall conform to the requirements of the Constitutions of Virginia and of the United States.","type":"section","prefixes":["B"],"prefix":"B","entire_prefix":"B","prefix_anchor":"B","level":1,"prior_prefix":"A","next_prefix":"C"},"2":{"id":313195,"text":"Each locality may also provide for regulatory flexibility in each district that may include, but not be limited to, (i) special zoning for the district, (ii) permit process reform, (iii) exemption from ordinances, and (iv) any other incentive adopted by ordinance, which shall be binding upon the locality for a period of up to 10 years.","type":"section","prefixes":["C"],"prefix":"C","entire_prefix":"C","prefix_anchor":"C","level":1,"prior_prefix":"B"}},"ancestry":[{"id":13844,"edition_id":1,"name":"Economic Development; Tourism; Historic Preservation","identifier":"3","label":"article","depth":4,"order_by":1,"parent_id":13058,"metadata":{},"date_created":"2026-06-26 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programs","url":"\/15.2-941\/","token":"15.2\/II\/9\/3\/15.2-941","metadata":false},{"id":83202,"structure_id":13844,"section_number":"15.2-941.1","catch_line":"Creation of abandoned school revitalization zones","url":"\/15.2-941.1\/","token":"15.2\/II\/9\/3\/15.2-941.1","metadata":false},{"id":55200,"structure_id":13844,"section_number":"15.2-942","catch_line":"Local government participation in certain events","url":"\/15.2-942\/","token":"15.2\/II\/9\/3\/15.2-942","metadata":false},{"id":81132,"structure_id":13844,"section_number":"15.2-943","catch_line":"Operation and maintenance of living historical farm museums","url":"\/15.2-943\/","token":"15.2\/II\/9\/3\/15.2-943","metadata":false},{"id":87488,"structure_id":13844,"section_number":"15.2-943.1","catch_line":"Creation of arts and cultural districts","url":"\/15.2-943.1\/","token":"15.2\/II\/9\/3\/15.2-943.1","metadata":false},{"id":54861,"structure_id":13844,"section_number":"15.2-944","catch_line":"Authority to acquire and 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This law was first created in 2018. The record of its establishment is cataloged in chapter 396<\/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.<\/p>","references":false,"refers_to":false,"permalink":{"id":156633,"object_type":"law","relational_id":87488,"identifier":"15.2-943.1","token":"15.2\/II\/9\/3\/15.2-943.1","url":"\/15.2-943.1\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/15.2-943.1\/","token":"15.2\/II\/9\/3\/15.2-943.1","dublin_core":{"Title":"Creation of arts and cultural districts","Type":"Text","Format":"text\/html","Identifier":"\u00a7 15.2-943.1","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

A.<\/span> Any locality<\/span>, or combination of localities, may by ordinance<\/span>, or in the case of multiple localities by substantially similar ordinances<\/span>, establish within the boundaries of such localities one or more arts and cultural districts for the purpose of increasing awareness and support for the arts and culture in the locality<\/span>. The locality<\/span> may provide incentives for the support and creation of arts and cultural venues<\/span> in each district. The locality<\/span> may also grant tax incentives and provide certain regulatory flexibility in each arts and cultural district. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

B.<\/span> The tax incentives for each district may be provided for up to 10 years and may include, but not be limited to, (i) reduction of permit fees, (ii) reduction of user fees, (iii) reduction of any type of gross receipts tax, and (iv) rebate of real estate property taxes. The extent and duration of such incentive proposals shall conform to the requirements of the Constitutions of Virginia and of the United States. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

C.<\/span> Each locality<\/span> may also provide for regulatory flexibility in each district that may include, but not be limited to, (i) special zoning for the district, (ii) permit process reform, (iii) exemption from ordinances<\/span>, and (iv) any other incentive adopted by ordinance<\/span>, which shall be binding upon the locality<\/span> for a period of up to 10 years. <\/i><\/a><\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nCREATION OF ARTS AND CULTURAL DISTRICTS (\u00a7 15.2-943.1)\n\nA. Any locality, or combination of localities, may by ordinance, or in the case\nof multiple localities by substantially similar ordinances, establish within the\nboundaries of such localities one or more arts and cultural districts for the\npurpose of increasing awareness and support for the arts and culture in the\nlocality. The locality may provide incentives for the support and creation of\narts and cultural venues in each district. The locality may also grant tax\nincentives and provide certain regulatory flexibility in each arts and cultural\ndistrict.\n\nB. The tax incentives for each district may be provided for up to 10 years and\nmay include, but not be limited to, (i) reduction of permit fees, (ii) reduction\nof user fees, (iii) reduction of any type of gross receipts tax, and (iv) rebate\nof real estate property taxes. The extent and duration of such incentive\nproposals shall conform to the requirements of the Constitutions of Virginia and\nof the United States.\n\nC. Each locality may also provide for regulatory flexibility in each district\nthat may include, but not be limited to, (i) special zoning for the district,\n(ii) permit process reform, (iii) exemption from ordinances, and (iv) any other\nincentive adopted by ordinance, which shall be binding upon the locality for a\nperiod of up to 10 years.\n\nHISTORY: 2018, c. 396.","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}}