{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-3817.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-3817.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-3817.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-3817.html"}],"law_id":67834,"edition_id":1,"section_id":67834,"structure_id":14490,"section_number":"58.1-3817","catch_line":"Classification of events to which admission is charged","history":"Code 1950, \u00a7 58-404.1; 1950, p. 635; 1971, Ex. Sess., c. 1; 1984, c. 675; 1989, c. 291; 1997, c. 287.","full_text":"In accordance with the provisions of Article X, Section 1 of the Constitution of Virginia, events to which admission is charged shall be divided into the following classes for the purposes of taxation:\n\n1\n\nAdmissions charged for attendance at any event, the gross receipts of which go wholly to charitable purpose or purposes.2\n\nAdmissions charged for attendance at public and private elementary, secondary, and college school-sponsored events, including events sponsored by school-recognized student organizations.3\n\nAdmissions charged for entry into museums, botanical or similar gardens, and zoos.4\n\nAdmissions charged to participants in order to participate in sporting events.5\n\nAdmissions charged for entry into major league baseball games and events at any major league baseball stadium which has seating for at least 40,000 persons.6\n\nAll other admissions.","order_by":null,"text":{"0":{"id":245680,"text":"In accordance with the provisions of Article X, Section 1 of the Constitution of Virginia, events to which admission is charged shall be divided into the following classes for the purposes of taxation:","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1,"next_prefix":"1"},"1":{"id":245681,"text":"Admissions charged for attendance at any event, the gross receipts of which go wholly to charitable purpose or purposes.","type":"section","prefixes":["1"],"prefix":"1","entire_prefix":"1","prefix_anchor":"1","level":1,"prior_prefix":"","next_prefix":"2"},"2":{"id":245682,"text":"Admissions charged for attendance at public and private elementary, secondary, and college school-sponsored events, including events sponsored by school-recognized student organizations.","type":"section","prefixes":["2"],"prefix":"2","entire_prefix":"2","prefix_anchor":"2","level":1,"prior_prefix":"1","next_prefix":"3"},"3":{"id":245683,"text":"Admissions charged for entry into museums, botanical or similar gardens, and zoos.","type":"section","prefixes":["3"],"prefix":"3","entire_prefix":"3","prefix_anchor":"3","level":1,"prior_prefix":"2","next_prefix":"4"},"4":{"id":245684,"text":"Admissions charged to participants in order to participate in sporting events.","type":"section","prefixes":["4"],"prefix":"4","entire_prefix":"4","prefix_anchor":"4","level":1,"prior_prefix":"3","next_prefix":"5"},"5":{"id":245685,"text":"Admissions charged for entry into major league baseball games and events at any major league baseball stadium which has seating for at least 40,000 persons.","type":"section","prefixes":["5"],"prefix":"5","entire_prefix":"5","prefix_anchor":"5","level":1,"prior_prefix":"4","next_prefix":"6"},"6":{"id":245686,"text":"All other admissions.","type":"section","prefixes":["6"],"prefix":"6","entire_prefix":"6","prefix_anchor":"6","level":1,"prior_prefix":"5"}},"ancestry":[{"id":14490,"edition_id":1,"name":"Admission 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counties","url":"\/58.1-3818\/","token":"58.1\/III\/38\/5\/58.1-3818","metadata":false},{"id":77652,"structure_id":14490,"section_number":"58.1-3818.01","catch_line":"Repealed","url":"\/58.1-3818.01\/","token":"58.1\/III\/38\/5\/58.1-3818.01","metadata":false},{"id":77937,"structure_id":14490,"section_number":"58.1-3818.02","catch_line":"[Expired]","url":"\/58.1-3818.02\/","token":"58.1\/III\/38\/5\/58.1-3818.02","metadata":false},{"id":72818,"structure_id":14490,"section_number":"58.1-3818.03","catch_line":"Repealed","url":"\/58.1-3818.03\/","token":"58.1\/III\/38\/5\/58.1-3818.03","metadata":false}],"next_section":{"id":55892,"structure_id":14490,"section_number":"58.1-3818","catch_line":"Admissions tax in counties","url":"\/58.1-3818\/","token":"58.1\/III\/38\/5\/58.1-3818","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-3817\/","history_text":"

The record of this law\u2019s original creation isn\u2019t available online. 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 1984, chapter 675; in 1989, chapter 291; in 1997, chapter 287<\/a>.<\/p>","references":false,"refers_to":false,"permalink":{"id":258513,"object_type":"law","relational_id":67834,"identifier":"58.1-3817","token":"58.1\/III\/38\/5\/58.1-3817","url":"\/58.1-3817\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-3817\/","token":"58.1\/III\/38\/5\/58.1-3817","dublin_core":{"Title":"Classification of events to which admission is charged","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-3817","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

In accordance with the provisions of Article X, Section 1 of the Constitution of Virginia, events to which admission is charged shall be divided into the following classes for the purposes of taxation:<\/p><\/section>\n\t\t\t\t\t\t

1.<\/span> Admissions charged for attendance at any event, the gross receipts of which go wholly to charitable purpose or purposes. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

2.<\/span> Admissions charged for attendance at public and private elementary, secondary, and college school-sponsored events, including events sponsored by school-recognized student organizations. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

3.<\/span> Admissions charged for entry into museums, botanical or similar gardens, and zoos. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

4.<\/span> Admissions charged to participants in order<\/span> to participate in sporting events. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

5.<\/span> Admissions charged for entry into major league baseball games and events at any major league baseball stadium which has seating for at least 40,000 persons. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

6.<\/span> All other admissions. <\/i><\/a><\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nCLASSIFICATION OF EVENTS TO WHICH ADMISSION IS CHARGED (\u00a7 58.1-3817)\n\nIn accordance with the provisions of Article X, Section 1 of the Constitution of\nVirginia, events to which admission is charged shall be divided into the\nfollowing classes for the purposes of taxation:\n\n1. Admissions charged for attendance at any event, the gross receipts of which\ngo wholly to charitable purpose or purposes.\n\n2. Admissions charged for attendance at public and private elementary,\nsecondary, and college school-sponsored events, including events sponsored by\nschool-recognized student organizations.\n\n3. Admissions charged for entry into museums, botanical or similar gardens, and\nzoos.\n\n4. Admissions charged to participants in order to participate in sporting\nevents.\n\n5. Admissions charged for entry into major league baseball games and events at\nany major league baseball stadium which has seating for at least 40,000 persons.\n\n6. All other admissions.\n\nHISTORY: Code 1950, \u00a7 58-404.1; 1950, p. 635; 1971, Ex. Sess., c. 1; 1984, c.\n675; 1989, c. 291; 1997, c. 287.","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}}