{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/59.1-376.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/59.1-376.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/59.1-376.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/59.1-376.html"}],"law_id":62312,"edition_id":1,"section_id":62312,"structure_id":15266,"section_number":"59.1-376","catch_line":"Limited licenses; transfer of meet; taxation; authority to issue; limitations","history":"1988, c. 855; 1991, c. 591; 2015, cc. 731, 751; 2025, c. 725.","full_text":"A\n\nNotwithstanding the provisions of § 59.1-375 or § 59.1-378 but subject to such regulations and criteria as it may prescribe, the Commission is authorized to issue limited licenses, provided such licenses shall permit any holder to conduct a race meeting or meetings for a period not to exceed 14 days in any calendar year, or in the case of a significant infrastructure limited licensee, 75 days in any calendar year.B\n\nThe Commission may at any time, in its discretion, authorize any organization or association licensed under this section to transfer its race meeting or meetings from its own track or place for holding races, to the track or place for holding races of any other organization or association licensed under this chapter upon the payment of any and all appropriate license fees. No such authority to transfer shall be granted without the express consent of the organization or association owning or leasing the track to which such transfer is made.C\n\nFor any such meeting the licensee shall retain and pay from the pool the tax as provided in § 59.1-392.D\n\nNo person to whom a limited license has been issued nor any officer, director, partner, or spouse or immediate family member thereof shall make any contribution to any candidate for public office or public office holder at the local or state level.E\n\nOn and after July 1, 2026, in addition to all other taxes and fees imposed by law, there is hereby levied a significant infrastructure facility limited license tax upon any significant infrastructure limited licensee. Any such licensee shall pay to the locality in which a significant infrastructure facility for such licensee is located $110,000 for each live racing day at such facility.","order_by":null,"text":{"0":{"id":227309,"text":"Notwithstanding the provisions of § 59.1-375 or § 59.1-378 but subject to such regulations and criteria as it may prescribe, the Commission is authorized to issue limited licenses, provided such licenses shall permit any holder to conduct a race meeting or meetings for a period not to exceed 14 days in any calendar year, or in the case of a significant infrastructure limited licensee, 75 days in any calendar year.","type":"section","prefixes":["A"],"prefix":"A","entire_prefix":"A","prefix_anchor":"A","level":1,"next_prefix":"B"},"1":{"id":227310,"text":"The Commission may at any time, in its discretion, authorize any organization or association licensed under this section to transfer its race meeting or meetings from its own track or place for holding races, to the track or place for holding races of any other organization or association licensed under this chapter upon the payment of any and all appropriate license fees. No such authority to transfer shall be granted without the express consent of the organization or association owning or leasing the track to which such transfer is made.","type":"section","prefixes":["B"],"prefix":"B","entire_prefix":"B","prefix_anchor":"B","level":1,"prior_prefix":"A","next_prefix":"C"},"2":{"id":227311,"text":"For any such meeting the licensee shall retain and pay from the pool the tax as provided in § 59.1-392.","type":"section","prefixes":["C"],"prefix":"C","entire_prefix":"C","prefix_anchor":"C","level":1,"prior_prefix":"B","next_prefix":"D"},"3":{"id":227312,"text":"No person to whom a limited license has been issued nor any officer, director, partner, or spouse or immediate family member thereof shall make any contribution to any candidate for public office or public office holder at the local or state level.","type":"section","prefixes":["D"],"prefix":"D","entire_prefix":"D","prefix_anchor":"D","level":1,"prior_prefix":"C","next_prefix":"E"},"4":{"id":227313,"text":"On and after July 1, 2026, in addition to all other taxes and fees imposed by law, there is hereby levied a significant infrastructure facility limited license tax upon any significant infrastructure limited licensee. Any such licensee shall pay to the locality in which a significant infrastructure facility for such licensee is located $110,000 for each live racing day at such facility.","type":"section","prefixes":["E"],"prefix":"E","entire_prefix":"E","prefix_anchor":"E","level":1,"prior_prefix":"D"}},"ancestry":[{"id":15266,"edition_id":1,"name":"Licenses","identifier":"2","label":"article","depth":3,"order_by":1,"parent_id":13336,"metadata":{},"date_created":"2026-06-26 03:53:26","date_modified":"2026-06-26 03:53:26","permalink":{"id":261099,"object_type":"structure","relational_id":15266,"identifier":"2","token":"59.1\/29\/2","url":"\/59.1\/29\/2\/","edition_id":1,"permalink":0,"preferred":1}},{"id":13336,"edition_id":1,"name":"Horse Racing and Pari-Mutuel Wagering","identifier":"29","label":"chapter","depth":2,"order_by":1,"parent_id":12809,"metadata":{},"date_created":"2026-06-26 03:44:40","date_modified":"2026-06-26 03:44:40","permalink":{"id":261047,"object_type":"structure","relational_id":13336,"identifier":"29","token":"59.1\/29","url":"\/59.1\/29\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12809,"edition_id":1,"name":"Trade and Commerce","identifier":"59.1","label":"title","depth":1,"order_by":1,"parent_id":null,"metadata":{},"date_created":"2026-06-26 03:43:54","date_modified":"2026-06-26 03:43:54","permalink":{"id":259521,"object_type":"structure","relational_id":12809,"identifier":"59.1","token":"59.1","url":"\/59.1\/","edition_id":1,"permalink":0,"preferred":1}}],"structure_contents":[{"id":58103,"structure_id":15266,"section_number":"59.1-375","catch_line":"Owner's and operator's license required","url":"\/59.1-375\/","token":"59.1\/29\/2\/59.1-375","metadata":false},{"id":62312,"structure_id":15266,"section_number":"59.1-376","catch_line":"Limited licenses; transfer of meet; taxation; authority to issue; limitations","url":"\/59.1-376\/","token":"59.1\/29\/2\/59.1-376","metadata":false},{"id":59971,"structure_id":15266,"section_number":"59.1-376.1","catch_line":"Repealed","url":"\/59.1-376.1\/","token":"59.1\/29\/2\/59.1-376.1","metadata":false},{"id":67268,"structure_id":15266,"section_number":"59.1-377","catch_line":"Application for owner's license","url":"\/59.1-377\/","token":"59.1\/29\/2\/59.1-377","metadata":false},{"id":65992,"structure_id":15266,"section_number":"59.1-378","catch_line":"Issuance of owner's license","url":"\/59.1-378\/","token":"59.1\/29\/2\/59.1-378","metadata":false},{"id":62152,"structure_id":15266,"section_number":"59.1-378.1","catch_line":"Licensing of owners or operators of certain pari-mutuel facilities","url":"\/59.1-378.1\/","token":"59.1\/29\/2\/59.1-378.1","metadata":false},{"id":66271,"structure_id":15266,"section_number":"59.1-379","catch_line":"Refusal of owner's license","url":"\/59.1-379\/","token":"59.1\/29\/2\/59.1-379","metadata":false},{"id":59412,"structure_id":15266,"section_number":"59.1-380","catch_line":"Duration, form of owner's license; bond","url":"\/59.1-380\/","token":"59.1\/29\/2\/59.1-380","metadata":false},{"id":81986,"structure_id":15266,"section_number":"59.1-381","catch_line":"Application for operator's license","url":"\/59.1-381\/","token":"59.1\/29\/2\/59.1-381","metadata":false},{"id":64933,"structure_id":15266,"section_number":"59.1-382","catch_line":"Issuance of operator's license","url":"\/59.1-382\/","token":"59.1\/29\/2\/59.1-382","metadata":false},{"id":85867,"structure_id":15266,"section_number":"59.1-383","catch_line":"Duration, form of operator's license; bond","url":"\/59.1-383\/","token":"59.1\/29\/2\/59.1-383","metadata":false},{"id":83250,"structure_id":15266,"section_number":"59.1-384","catch_line":"Denial of license final","url":"\/59.1-384\/","token":"59.1\/29\/2\/59.1-384","metadata":false},{"id":74148,"structure_id":15266,"section_number":"59.1-385","catch_line":"Suspension or revocation of license","url":"\/59.1-385\/","token":"59.1\/29\/2\/59.1-385","metadata":false},{"id":67328,"structure_id":15266,"section_number":"59.1-386","catch_line":"Acquisition of interest in licensee","url":"\/59.1-386\/","token":"59.1\/29\/2\/59.1-386","metadata":false}],"previous_section":{"id":58103,"structure_id":15266,"section_number":"59.1-375","catch_line":"Owner's and operator's license required","url":"\/59.1-375\/","token":"59.1\/29\/2\/59.1-375","metadata":false},"next_section":{"id":59971,"structure_id":15266,"section_number":"59.1-376.1","catch_line":"Repealed","url":"\/59.1-376.1\/","token":"59.1\/29\/2\/59.1-376.1","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/59.1-376\/","history_text":"

This law was first created in 1988. The record of its establishment is cataloged in chapter 855 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. Unfortunately, the 1988 \u201cActs\u201d aren\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 1991, chapter 591; in 2015, chapters 731<\/a> and 751<\/a>; in 2025, chapter 725<\/a>.<\/p>","references":[{"id":63550,"section_number":"59.1-365","catch_line":"Definitions","order_by":null,"url":"\/59.1-365\/"},{"id":68989,"section_number":"59.1-369","catch_line":"Powers and duties of the Commission","order_by":null,"url":"\/59.1-369\/"}],"refers_to":[{"id":58103,"section_number":"59.1-375","catch_line":"Owner's and operator's license required","order_by":null,"url":"\/59.1-375\/"},{"id":65992,"section_number":"59.1-378","catch_line":"Issuance of owner's license","order_by":null,"url":"\/59.1-378\/"}],"permalink":{"id":261105,"object_type":"law","relational_id":62312,"identifier":"59.1-376","token":"59.1\/29\/2\/59.1-376","url":"\/59.1-376\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/59.1-376\/","token":"59.1\/29\/2\/59.1-376","dublin_core":{"Title":"Limited licenses; transfer of meet; taxation; authority to issue; limitations","Type":"Text","Format":"text\/html","Identifier":"\u00a7 59.1-376","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

A.<\/span> Notwithstanding the provisions of § 59.1-375<\/a> or § 59.1-378<\/a> but subject to such regulations and criteria as it may prescribe, the Commission<\/span> is authorized to issue<\/span> limited licenses, provided such licenses shall permit any holder to conduct a race meeting<\/span> or meetings for a period not to exceed 14 days in any calendar year, or in the case of a significant infrastructure limited licensee<\/span>, 75 days in any calendar year. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

B.<\/span> The Commission<\/span> may at any time, in its discretion, authorize any organization or association licensed under this section to transfer its race meeting<\/span> or meetings from its own track or place for holding races, to the track or place for holding races of any other organization or association licensed under this chapter upon the payment of any and all appropriate license fees. No such authority to transfer shall be granted without the express consent of the organization or association owning or leasing the track to which such transfer is made. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

C.<\/span> For any such meeting the licensee shall retain and pay from the pool<\/span> the tax as provided in § 59.1-392<\/a>. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

D.<\/span> No person<\/span> to whom a limited license has been issued nor any officer, director, partner, or spouse or immediate family<\/span> member<\/span> thereof shall make any contribution to any candidate for public office or public office holder at the local or state level. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

E.<\/span> On and after July 1, 2026, in addition to all other taxes and fees imposed by law<\/span>, there is hereby levied a significant infrastructure facility<\/span> limited license tax upon any significant infrastructure limited licensee<\/span>. Any such licensee shall pay to the locality in which a significant infrastructure facility<\/span> for such licensee is located $110,000 for each live racing day at such facility. <\/i><\/a><\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nLIMITED LICENSES; TRANSFER OF MEET; TAXATION; AUTHORITY TO ISSUE; LIMITATIONS\n(\u00a7 59.1-376)\n\nA. Notwithstanding the provisions of § 59.1-375 or § 59.1-378 but\nsubject to such regulations and criteria as it may prescribe, the Commission is\nauthorized to issue limited licenses, provided such licenses shall permit any\nholder to conduct a race meeting or meetings for a period not to exceed 14 days\nin any calendar year, or in the case of a significant infrastructure limited\nlicensee, 75 days in any calendar year.\n\nB. The Commission may at any time, in its discretion, authorize any organization\nor association licensed under this section to transfer its race meeting or\nmeetings from its own track or place for holding races, to the track or place\nfor holding races of any other organization or association licensed under this\nchapter upon the payment of any and all appropriate license fees. No such\nauthority to transfer shall be granted without the express consent of the\norganization or association owning or leasing the track to which such transfer\nis made.\n\nC. For any such meeting the licensee shall retain and pay from the pool the tax\nas provided in § 59.1-392.\n\nD. No person to whom a limited license has been issued nor any officer,\ndirector, partner, or spouse or immediate family member thereof shall make any\ncontribution to any candidate for public office or public office holder at the\nlocal or state level.\n\nE. On and after July 1, 2026, in addition to all other taxes and fees imposed by\nlaw, there is hereby levied a significant infrastructure facility limited\nlicense tax upon any significant infrastructure limited licensee. Any such\nlicensee shall pay to the locality in which a significant infrastructure\nfacility for such licensee is located $110,000 for each live racing day at such\nfacility.\n\nHISTORY: 1988, c. 855; 1991, c. 591; 2015, cc. 731, 751; 2025, c. 725.","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}}