58.1-3729 - Permanent coliseums, arenas or auditoriums; limitations. - Virginia Statutes

§ 58.1-3729. Permanent coliseums, arenas or auditoriums; limitations.

Pursuant to the authority granted in § 58.1-3703, the governing body of anycounty, city or town may levy and collect a license tax on any permanentcoliseum, arena or auditorium having a maximum seating capacity in excess of10,000 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 thissection. Notwithstanding any other provision of this chapter, any licenseimposed by this section shall be in lieu of any or all licenses required forexhibitions, performances or events occurring within such coliseum, arena orauditorium.

The license tax on the operation of any such permanent coliseum, arena orauditorium shall be no greater than $1,000 per year. If such coliseum, arenaor auditorium are owned and operated by a political subdivision of theCommonwealth of Virginia, there shall be no tax.

(Code 1950, § 58-266.9; 1982, c. 633; 1984, c. 675.)