Admissions tax code of va
Notwithstanding the provisions of subsection A, 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 for charitable purposes and that the net proceeds derived from the event will be transferred to an entity or entities that are exempt from sales and use tax pursuant to § 58.1-609.11.Ĭ. Notwithstanding any other provisions of law, the governing bodies of such counties shall prescribe by ordinance the terms, conditions, and amount of such tax and may classify between events conducted for charitable purposes and events conducted for noncharitable purposes.ī. The tax shall not exceed 10 percent of the amount of charge for admission to any such event. Any county, except as provided in subsection C, is hereby authorized to levy a tax on admissions charged for attendance at any event. Admissions charged for entry into major league baseball games and events at any major league baseball stadium which has seating for at least 40,000 persons.Ĭode 1950, § 58-404.1 1950, p. Admissions charged to participants in order to participate in sporting events.ĥ. Admissions charged for entry into museums, botanical or similar gardens, and zoos.Ĥ. Admissions charged for attendance at public and private elementary, secondary, and college school-sponsored events, including events sponsored by school-recognized student organizations.ģ. Admissions charged for attendance at any event, the gross receipts of which go wholly to charitable purpose or purposes.Ģ.
![admissions tax code of va admissions tax code of va](https://files.taxfoundation.org/20210125160707/As-a-Share-of-GDP-VAT-Revenues-Rose-from-2000-2019-while-Excise-and-Sales-Tax-Revenues-fell-slightly-Consumption-taxes-in-the-OECD-consumption-tax-trends-Sales-tax-vs.-VAT.-Excise-tax-trends.png)
In accordance with the provisions of Article X, Section 1 of the Constitution of Virginia, events to which admission is charged shall be divided into the following classes for the purposes of taxation:ġ. Classification of events to which admission is charged.