59.1-393 - Admissions tax. - Virginia Statutes

§ 59.1-393. Admissions tax.

The governing body of any county or city may by ordinance impose a tax on anylicensee hereunder to conduct a race meeting at a track located solely insuch county or city of twenty-five cents on the admission of each person oneach day except those holding a valid permit under this chapter and actuallyemployed at such track in the capacity for which such permit was issued. Thelicensee may collect such amount from the ticket holder in addition to theamount charged for the ticket of admission.

If such track or its enclosure is located in two or in three localities, eachlocality may impose a tax hereunder of twelve and one-half cents or eight andone-third cents per person, respectively.

Gross receipts for license tax purposes under Chapter 37 of Title 58.1 shallnot include the admissions tax imposed under this section.

(1988, c. 855; 1991, c. 591.)