58.1-3818 - Admissions tax in certain counties. - Virginia Statutes

§ 58.1-3818. Admissions tax in certain counties.

A. Fairfax, Arlington, Dinwiddie, Prince George and Brunswick Counties arehereby authorized to levy a tax on admissions charged for attendance at anyevent. The tax shall not exceed 10 percent of the amount of charge foradmission to any such event. Notwithstanding any other provisions of law, thegoverning bodies of such counties shall prescribe by ordinance the terms,conditions and amount of such tax and may classify between events conductedfor charitable and those conducted for noncharitable purposes.

B. Notwithstanding the provisions of subsection A, Culpeper County and NewKent County are hereby authorized to levy a tax on admissions charged forattendance at any event as set forth in subsection A.

C. Notwithstanding the provisions of subsection A, Charlotte County, ClarkeCounty, Madison County, Nelson County, and Sussex County are herebyauthorized to levy a tax on admissions charged for attendance at anyspectator event; however, a tax shall not be levied on admissions charged toparticipants in order to participate in any event. The tax shall not exceed10 percent of the amount of charge for admission to any event.Notwithstanding any other provisions of law, the governing body of suchcounty shall prescribe by ordinance the terms, conditions and amount of suchtax and may classify between the events as set forth in § 58.1-3817.

D. Notwithstanding the provisions of subsections A, B and C, localities may,by ordinance, 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.

(Code 1950, § 58-404.2; 1971, c. 212; 1977, c. 573; 1978, c. 432; 1984, c.675; 1995, c. 201; 1998, cc. 150, 532; 1999, c. 986; 2001, c. 485; 2003, cc.757, 758; 2007, c. 813.)