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2001 SESSION
HB 1603 Baseball Stadium Authority; local admissions tax.
Introduced by: Vincent F. Callahan, Jr. | all patrons ... notes | add to my profiles | history
SUMMARY AS PASSED:
Local admissions tax. Extends the sunset date for enacting local admissions taxes on events held at major league baseball stadiums from January 1, 2002, to January 1, 2005. While counties currently have the authority to levy local admissions taxes on events held at major league baseball stadiums, such taxes cannot be imposed as there are no major league baseball stadiums in Virginia. The authority to levy these local taxes will expire on January 1, 2005, unless, before that time, the Virginia Baseball Stadium Authority has executed a lease with a major league baseball team.
SUMMARY AS INTRODUCED:
Local admissions tax. Extends the sunset date for enacting local admissions taxes on events held at major league baseball stadiums from January 1, 2002, to January 1, 2005. While counties currently have the authority to levy local admissions taxes on events held at major league baseball stadiums, such taxes cannot be imposed as there are no major league baseball stadiums in Virginia. The authority to levy these local taxes will expire on January 1, 2005, unless, before that time, the Virginia Baseball Stadium Authority has executed a lease with a major league baseball team.