                                 CODE OF VIRGINIA

ADMISSIONS TAX IN COUNTIES (§ 58.1-3818)

A. Any county, except as provided in subsection C, is hereby authorized to levy
a tax on admissions charged for attendance at any event. The tax shall not
exceed 10 percent of the amount of charge for admission to any such event.
Notwithstanding any other provisions of law, the governing bodies of such
counties shall prescribe by ordinance the terms, conditions, and amount of such
tax and may classify between events conducted for charitable purposes and events
conducted for noncharitable purposes.

B. Notwithstanding the provisions of subsection A, localities may, by ordinance,
elect not to levy 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; 58.1-609.11.

C. No tax under this section shall be authorized in any county in which a state
sales and use tax, in addition to the taxes authorized pursuant to &#xA7;&#xA7;
58.1-603 and 58.1-604, is imposed at a rate of at least one percent, a portion
of which is dedicated to the promotion of tourism.

HISTORY: Code 1950, § 58-404.2; 1971, c. 212; 1977, c. 573; 1978, c. 432; 1984,
c. 675; 1995, c. 201; 1998, cc. 150, 532; 1999, c. 986; 2001, c. 485; 2003, cc.
757, 758; 2005, c. 106; 2007, c. 813; 2020, cc. 1214, 1263.