15.2-1104.1 - Tax on admissions to charitable events. - Virginia Statutes

§ 15.2-1104.1. Tax on admissions to charitable events.

A municipal corporation that generally levies an admissions tax may, byordinance, elect not to levy an admissions tax on admission to an event,provided that the purpose of the event is solely to raise money forcharitable purposes and that the net proceeds derived from the event will betransferred to an entity or entities that are exempt from sales and use taxpursuant to § 58.1-609.11.

(1999, c. 986; 2003, cc. 757, 758.)