{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-3818.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-3818.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-3818.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-3818.html"}],"law_id":55892,"edition_id":1,"section_id":55892,"structure_id":14490,"section_number":"58.1-3818","catch_line":"Admissions tax in counties","history":"Code 1950, \u00a7 58-404.2; 1971, c. 212; 1977, c. 573; 1978, c. 432; 1984, c. 675; 1995, c. 201; 1998, cc. 150, 532; 1999, c. 986; 2001, c. 485; 2003, cc. 757, 758; 2005, c. 106; 2007, c. 813; 2020, cc. 1214, 1263.","full_text":"A\n\nAny county, except as provided in subsection C, is hereby authorized to levy a tax on admissions charged for attendance at any event. The tax shall not exceed 10 percent of the amount of charge for admission to any such event. Notwithstanding any other provisions of law, the governing bodies of such counties shall prescribe by ordinance the terms, conditions, and amount of such tax and may classify between events conducted for charitable purposes and events conducted for noncharitable purposes.B\n\nNotwithstanding the provisions of subsection A, localities 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 § 58.1-609.11.C\n\nNo tax under this section shall be authorized in any county in which a state sales and use tax, in addition to the taxes authorized pursuant to §§ 58.1-603 and 58.1-604, is imposed at a rate of at least one percent, a portion of which is dedicated to the promotion of tourism.","order_by":null,"text":{"0":{"id":204735,"text":"Any county, except as provided in subsection C, is hereby authorized to levy a tax on admissions charged for attendance at any event. The tax shall not exceed 10 percent of the amount of charge for admission to any such event. Notwithstanding any other provisions of law, the governing bodies of such counties shall prescribe by ordinance the terms, conditions, and amount of such tax and may classify between events conducted for charitable purposes and events conducted for noncharitable purposes.","type":"section","prefixes":["A"],"prefix":"A","entire_prefix":"A","prefix_anchor":"A","level":1,"next_prefix":"B"},"1":{"id":204736,"text":"Notwithstanding the provisions of subsection A, localities 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 § 58.1-609.11.","type":"section","prefixes":["B"],"prefix":"B","entire_prefix":"B","prefix_anchor":"B","level":1,"prior_prefix":"A","next_prefix":"C"},"2":{"id":204737,"text":"No tax under this section shall be authorized in any county in which a state sales and use tax, in addition to the taxes authorized pursuant to §§ 58.1-603 and 58.1-604, is imposed at a rate of at least one percent, a portion of which is dedicated to the promotion of tourism.","type":"section","prefixes":["C"],"prefix":"C","entire_prefix":"C","prefix_anchor":"C","level":1,"prior_prefix":"B"}},"ancestry":[{"id":14490,"edition_id":1,"name":"Admission Tax","identifier":"5","label":"article","depth":4,"order_by":1,"parent_id":13307,"metadata":{},"date_created":"2026-06-26 03:48:19","date_modified":"2026-06-26 03:48:19","permalink":{"id":258511,"object_type":"structure","relational_id":14490,"identifier":"5","token":"58.1\/III\/38\/5","url":"\/58.1\/III\/38\/5\/","edition_id":1,"permalink":0,"preferred":1}},{"id":13307,"edition_id":1,"name":"Miscellaneous Taxes","identifier":"38","label":"chapter","depth":3,"order_by":1,"parent_id":12704,"metadata":{},"date_created":"2026-06-26 03:44:37","date_modified":"2026-06-26 03:44:37","permalink":{"id":258383,"object_type":"structure","relational_id":13307,"identifier":"38","token":"58.1\/III\/38","url":"\/58.1\/III\/38\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12704,"edition_id":1,"name":"Local Taxes","identifier":"III","label":"subtitle","depth":2,"order_by":1,"parent_id":12703,"metadata":{},"date_created":"2026-06-26 03:43:49","date_modified":"2026-06-26 03:43:49","permalink":{"id":256459,"object_type":"structure","relational_id":12704,"identifier":"III","token":"58.1\/III","url":"\/58.1\/III\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12703,"edition_id":1,"name":"Taxation","identifier":"58.1","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":251959,"object_type":"structure","relational_id":12703,"identifier":"58.1","token":"58.1","url":"\/58.1\/","edition_id":1,"permalink":0,"preferred":1}}],"structure_contents":[{"id":67834,"structure_id":14490,"section_number":"58.1-3817","catch_line":"Classification of events to which admission is charged","url":"\/58.1-3817\/","token":"58.1\/III\/38\/5\/58.1-3817","metadata":false},{"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},{"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}],"previous_section":{"id":67834,"structure_id":14490,"section_number":"58.1-3817","catch_line":"Classification of events to which admission is charged","url":"\/58.1-3817\/","token":"58.1\/III\/38\/5\/58.1-3817","metadata":false},"next_section":{"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},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-3818\/","history_text":"

The record of this law\u2019s original creation isn\u2019t available online. It has been modified 12 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 1971, chapter 212; in 1977, chapter 573; in 1978, chapter 432; in 1984, chapter 675; in 1995, chapter 201<\/a>; in 1998, chapters 150<\/a> and 532<\/a>; in 1999, chapter 986<\/a>; in 2001, chapter 485<\/a>; in 2003, chapters 757<\/a> and 758<\/a>; in 2005, chapter 106<\/a>; in 2007, chapter 813<\/a>; in 2020, chapters 1214<\/a> and 1263<\/a>.<\/p>","references":[{"id":85668,"section_number":"15.2-5814","catch_line":"Entitlement to sales tax revenues derived from a major league baseball stadium","order_by":null,"url":"\/15.2-5814\/"}],"refers_to":[{"id":81537,"section_number":"58.1-603","catch_line":"(Contingent effective date) Imposition of sales tax","order_by":null,"url":"\/58.1-603\/"},{"id":56214,"section_number":"58.1-604","catch_line":"(Contingent effective date) Imposition of use tax","order_by":null,"url":"\/58.1-604\/"}],"permalink":{"id":258517,"object_type":"law","relational_id":55892,"identifier":"58.1-3818","token":"58.1\/III\/38\/5\/58.1-3818","url":"\/58.1-3818\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-3818\/","token":"58.1\/III\/38\/5\/58.1-3818","dublin_core":{"Title":"Admissions tax in counties","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-3818","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

A.<\/span> Any county, except as provided in subsection C, is hereby authorized to levy<\/span> a tax on admissions charged for attendance at any event. The tax shall not exceed 10 percent of the amount of charge for admission to any such event. Notwithstanding any other provisions of law<\/span>, the governing bodies of such counties shall prescribe by ordinance<\/span> the terms, conditions, and amount of such tax and may classify between events conducted for charitable purposes and events conducted for noncharitable purposes. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

B.<\/span> Notwithstanding the provisions of subsection A, localities may, by ordinance<\/span>, elect not to 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 § 58.1-609.11<\/a>. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

C.<\/span> No tax under this section shall be authorized in any county in which a state sales and use tax, in addition to the taxes authorized pursuant to §§ 58.1-603<\/a> and 58.1-604<\/a>, is imposed at a rate of at least one percent, a portion of which is dedicated to the promotion of tourism. <\/i><\/a><\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nADMISSIONS TAX IN COUNTIES (\u00a7 58.1-3818)\n\nA. Any county, except as provided in subsection C, is hereby authorized to levy\na tax on admissions charged for attendance at any event. The tax shall not\nexceed 10 percent of the amount of charge for admission to any such event.\nNotwithstanding any other provisions of law, the governing bodies of such\ncounties shall prescribe by ordinance the terms, conditions, and amount of such\ntax and may classify between events conducted for charitable purposes and events\nconducted for noncharitable purposes.\n\nB. Notwithstanding the provisions of subsection A, localities may, by ordinance,\nelect not to levy an admissions tax on admission to an event, provided that the\npurpose of the event is solely to raise money for charitable purposes and that\nthe net proceeds derived from the event will be transferred to an entity or\nentities that are exempt from sales and use tax pursuant to § 58.1-609.11.\n\nC. No tax under this section shall be authorized in any county in which a state\nsales and use tax, in addition to the taxes authorized pursuant to §§\n58.1-603 and 58.1-604, is imposed at a rate of at least one percent, a portion\nof which is dedicated to the promotion of tourism.\n\nHISTORY: Code 1950, \u00a7 58-404.2; 1971, c. 212; 1977, c. 573; 1978, c. 432; 1984,\nc. 675; 1995, c. 201; 1998, cc. 150, 532; 1999, c. 986; 2001, c. 485; 2003, cc.\n757, 758; 2005, c. 106; 2007, c. 813; 2020, cc. 1214, 1263.","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}}