                                 CODE OF VIRGINIA

PERMANENT COLISEUMS, ARENAS OR AUDITORIUMS; LIMITATIONS (§ 58.1-3729)

Pursuant to the authority granted in § 58.1-3703, the governing body of any
county, city or town may levy and collect a license tax on any permanent
coliseum, arena or auditorium having a maximum seating capacity in excess of
10,000 persons and open to the general public.
		Any person may present, conduct, operate or provide amusements, exhibitions,
sporting events, theatrical performances or any other lawful performances,
exhibitions or entertainment under a single license authorized by this section.
Notwithstanding any other provision of this chapter, any license imposed by this
section shall be in lieu of any or all licenses required for exhibitions,
performances or events occurring within such coliseum, arena or auditorium.
		The license tax on the operation of any such permanent coliseum, arena or
auditorium shall be no greater than $1,000 per year. If such coliseum, arena or
auditorium are owned and operated by a political subdivision of the Commonwealth
of Virginia, there shall be no tax.

HISTORY: Code 1950, § 58-266.9; 1982, c. 633; 1984, c. 675.