<?xml version="1.0"?>
<law><site_title>Virginia Decoded</site_title><site_url>https://vacode.org</site_url><law_id>75291</law_id><section_number>15.2-912.2</section_number><catch_line>Proceeds exempt from local taxation</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="9">General Powers of Local Governments</unit><unit label="article" level="4" order_by="1" identifier="1">Public Health and Safety; Nuisances</unit></structure><text>
						<section><p>No <span class="dictionary">locality</span> may impose a gross receipts, entertainment, admission or any other tax based on revenues of qualified organizations derived from the conduct of charitable gaming.
		The definitions set forth in &#xA7;&#xA0;<a class="law" title="Definitions" href="/18.2-340.16/">18.2-340.16</a> shall apply to this section.</p></section></text><history>1995, c. 837, &#xA7; 18.2-340.32; 1997, cc. 777, 838; 1998, c. 679; 2003, c. 884; 2004, c. 462; 2006, c. 644.</history><metadata></metadata></law>
