                                 CODE OF VIRGINIA

CLASSIFICATION OF EVENTS TO WHICH ADMISSION IS CHARGED (§ 58.1-3817)

In accordance with the provisions of Article X, Section 1 of the Constitution of
Virginia, events to which admission is charged shall be divided into the
following classes for the purposes of taxation:

1. Admissions charged for attendance at any event, the gross receipts of which
go wholly to charitable purpose or purposes.

2. Admissions charged for attendance at public and private elementary,
secondary, and college school-sponsored events, including events sponsored by
school-recognized student organizations.

3. Admissions charged for entry into museums, botanical or similar gardens, and
zoos.

4. Admissions charged to participants in order to participate in sporting
events.

5. Admissions charged for entry into major league baseball games and events at
any major league baseball stadium which has seating for at least 40,000 persons.

6. All other admissions.

HISTORY: Code 1950, § 58-404.1; 1950, p. 635; 1971, Ex. Sess., c. 1; 1984, c.
675; 1989, c. 291; 1997, c. 287.