58.1-3817 - Classification of events to which admission is charged. - Virginia Statutes

§ 58.1-3817. Classification of events to which admission is charged.

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

1. Admissions charged for attendance at any event, the gross receipts ofwhich 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 byschool-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 sportingevents.

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

6. All other admissions.

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