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<law><site_title>Virginia Decoded</site_title><site_url>https://vacode.org</site_url><law_id>68568</law_id><section_number>15.2-1104.1</section_number><catch_line>Tax on admissions to charitable events</catch_line><edition url="https://vacode.org/2025/" slug="2025" current="TRUE" last_updated="">2025</edition><structure><unit label="title" level="1" order_by="1" identifier="15.2">Counties, Cities and Towns</unit><unit label="subtitle" level="2" order_by="1" identifier="II">Powers of Local Government</unit><unit label="chapter" level="3" order_by="1" identifier="11">Powers of Cities and Towns</unit><unit label="article" level="4" order_by="1" identifier="1">Uniform Charter Powers</unit></structure><text>
						<section><p>A municipal corporation that generally levies an admissions tax may, by <span class="dictionary">ordinance</span>, elect not to <span class="dictionary">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 &#xA7;&#xA0;<a class="law" title="Exemptions for nonprofit entities" href="/58.1-609.11/">58.1-609.11</a>.</p></section></text><history>1999, c. 986; 2003, cc. 757, 758.</history><metadata></metadata></law>
