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1998 SESSION


CHAPTER 150
An Act to amend and reenact § 58.1-3818 of the Code of Virginia, as it is currently effective and as it may become effective, relating to admissions tax.
[H 21]
Approved March 16, 1998

Be it enacted by the General Assembly of Virginia:

1. That § 58.1-3818 of the Code of Virginia, as it is currently effective and as it may become effective, is amended and reenacted as follows:

§ 58.1-3818. (Contingent expiration date) Admissions tax in certain counties.

A. Fairfax, Arlington, Dinwiddie and, Prince George and Brunswick Counties are hereby authorized to levy a tax on admissions charged for attendance at any event. The tax shall not exceed ten percent of the amount of charge for admission to any such event. 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 and those conducted for noncharitable purposes.

B. Notwithstanding the provisions of subsection A of this section, any county with a population of at least 27,500 but not more than 28,250 is hereby authorized to levy a tax on admission admissions charged for attendance at any event as set forth in subsection A.

C. Notwithstanding the provisions of subsections A and B of this section, any county in which a major league baseball stadium, as defined in § 15.1-227.70 15.2-5800, is located is hereby authorized to levy (i) a tax on admissions charged at any event at such stadium and (ii) a surcharge on admissions charged for attendance at any event at such stadium if it has a seating capacity of at least 40,000 seats. The tax on admissions shall not exceed ten percent. Such surcharge shall not exceed two percent of the charge for admissions. Notwithstanding any other provisions of law, the governing bodies of such counties shall prescribe by ordinance the terms, conditions and amounts of such tax and surcharge and may classify between events conducted for charitable and those conducted for noncharitable purposes.

§ 58.1-3818. (Contingent effective date) Admissions tax in certain counties.

A. Fairfax, Arlington, Dinwiddie and, Prince George and Brunswick Counties are hereby authorized to levy a tax on admissions charged for attendance at any event. The tax shall not exceed ten percent of the amount of charge for admission to any such event. 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 and those conducted for noncharitable purposes.

B. Notwithstanding the provisions of subsection A of this section, any county with a population of at least 27,500 but not more than 28,250 is hereby authorized to levy a tax on admission admissions charged for attendance at any event as set forth in subsection A.