                                 CODE OF VIRGINIA

ADMISSIONS TAX (§ 59.1-393)

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.
		If 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.
		Gross receipts for license tax purposes under Chapter 37 of Title 58.1 shall
not include the admissions tax imposed under this section.

HISTORY: 1988, c. 855; 1991, c. 591.