Bill > SB400

This bill amends a Virginia law concerning admissions taxes in counties, specifically changing which counties are allowed to levy such a tax. Previously, counties that imposed a state sales and use tax of at least one percent, with a portion of that tax dedicated to promoting tourism, were *prohibited* from levying their own admissions tax. This bill removes that prohibition, meaning that now, any county, regardless of whether it has a tourism-dedicated sales tax, can choose to impose a tax on admissions for events held within the county, with the tax not exceeding 10 percent of the admission charge.

Budget and Finance

https://lis.virginia.gov/bill-details/20261/SB400