{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/59.1-393.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/59.1-393.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/59.1-393.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/59.1-393.html"}],"law_id":54320,"edition_id":1,"section_id":54320,"structure_id":13337,"section_number":"59.1-393","catch_line":"Admissions tax","history":"1988, c. 855; 1991, c. 591.","full_text":"The governing body of any county or city may by ordinance impose a tax on any licensee hereunder to conduct a race meeting at a track located solely in such county or city of twenty-five cents on the admission of each person on each day except those holding a valid permit under this chapter and actually employed at such track in the capacity for which such permit was issued. The licensee may collect such amount from the ticket holder in addition to the amount charged for the ticket of admission.\n\t\tIf such track or its enclosure is located in two or in three localities, each locality may impose a tax hereunder of twelve and one-half cents or eight and one-third cents per person, respectively.\n\t\tGross receipts for license tax purposes under Chapter 37 of Title 58.1 shall not include the admissions tax imposed under this section.","order_by":null,"text":{"0":{"id":199430,"text":"The governing body of any county or city may by ordinance impose a tax on any licensee hereunder to conduct a race meeting at a track located solely in such county or city of twenty-five cents on the admission of each person on each day except those holding a valid permit under this chapter and actually employed at such track in the capacity for which such permit was issued. The licensee may collect such amount from the ticket holder in addition to the amount charged for the ticket of admission.\n\t\tIf such track or its enclosure is located in two or in three localities, each locality may impose a tax hereunder of twelve and one-half cents or eight and one-third cents per person, respectively.\n\t\tGross receipts for license tax purposes under Chapter 37 of Title 58.1 shall not include the admissions tax imposed under this section.","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1}},"ancestry":[{"id":13337,"edition_id":1,"name":"Taxation and Audit","identifier":"5","label":"article","depth":3,"order_by":1,"parent_id":13336,"metadata":{},"date_created":"2026-06-26 03:44:40","date_modified":"2026-06-26 03:44:40","permalink":{"id":261181,"object_type":"structure","relational_id":13337,"identifier":"5","token":"59.1\/29\/5","url":"\/59.1\/29\/5\/","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":59836,"structure_id":13337,"section_number":"59.1-392","catch_line":"Percentage retained; tax","url":"\/59.1-392\/","token":"59.1\/29\/5\/59.1-392","metadata":false},{"id":65648,"structure_id":13337,"section_number":"59.1-392.1","catch_line":"Advance deposit account wagering revenues; distribution","url":"\/59.1-392.1\/","token":"59.1\/29\/5\/59.1-392.1","metadata":false},{"id":54320,"structure_id":13337,"section_number":"59.1-393","catch_line":"Admissions tax","url":"\/59.1-393\/","token":"59.1\/29\/5\/59.1-393","metadata":false},{"id":60086,"structure_id":13337,"section_number":"59.1-394","catch_line":"Audit required","url":"\/59.1-394\/","token":"59.1\/29\/5\/59.1-394","metadata":false}],"previous_section":{"id":65648,"structure_id":13337,"section_number":"59.1-392.1","catch_line":"Advance deposit account wagering revenues; distribution","url":"\/59.1-392.1\/","token":"59.1\/29\/5\/59.1-392.1","metadata":false},"next_section":{"id":60086,"structure_id":13337,"section_number":"59.1-394","catch_line":"Audit required","url":"\/59.1-394\/","token":"59.1\/29\/5\/59.1-394","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/59.1-393\/","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 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 1991, chapter 591.<\/p>","references":[{"id":66276,"section_number":"58.1-3732.1","catch_line":"Limitation on gross receipts; pari-mutuel wagering","order_by":null,"url":"\/58.1-3732.1\/"}],"refers_to":false,"permalink":{"id":261191,"object_type":"law","relational_id":54320,"identifier":"59.1-393","token":"59.1\/29\/5\/59.1-393","url":"\/59.1-393\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/59.1-393\/","token":"59.1\/29\/5\/59.1-393","dublin_core":{"Title":"Admissions tax","Type":"Text","Format":"text\/html","Identifier":"\u00a7 59.1-393","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

The governing body of any county or city may by ordinance<\/span> impose a tax on any licensee<\/span> hereunder to conduct a race meeting<\/span> at a track located solely in such county or city of twenty-five cents on the admission of each person<\/span> on each day except those holding a valid permit under this chapter and actually employed at such track in the capacity for which such permit was issued. The licensee<\/span> may collect such amount from the ticket holder in addition to the amount charged for the ticket of admission.\n\t\tIf such track or its enclosure<\/span> is located in two or in three localities, each locality may impose a tax hereunder of twelve and one-half cents or eight and one-third cents per person<\/span>, respectively.\n\t\tGross receipts for license tax purposes under Chapter 37 of Title 58.1 shall not include the admissions tax imposed under this section.<\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nADMISSIONS TAX (\u00a7 59.1-393)\n\nThe governing body of any county or city may by ordinance impose a tax on any\nlicensee hereunder to conduct a race meeting at a track located solely in such\ncounty or city of twenty-five cents on the admission of each person on each day\nexcept those holding a valid permit under this chapter and actually employed at\nsuch track in the capacity for which such permit was issued. The licensee may\ncollect such amount from the ticket holder in addition to the amount charged for\nthe ticket of admission.\n\t\tIf such track or its enclosure is located in two or in three localities, each\nlocality may impose a tax hereunder of twelve and one-half cents or eight and\none-third cents per person, respectively.\n\t\tGross receipts for license tax purposes under Chapter 37 of Title 58.1 shall\nnot include the admissions tax imposed under this section.\n\nHISTORY: 1988, c. 855; 1991, c. 591.","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}}