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1998 SESSION

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985990100
HOUSE BILL NO. 875 Offered January 26, 1998 A BILL 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 in certain counties. ---------- Patron-- Abbitt ---------- Referred to Committee on Counties, Cities and Towns ----------

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. (For contingent expiration date - See note) Admissions tax in certain counties.

A. Fairfax, Arlington, Dinwiddie and Prince George 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 subsection A of this section, any county with a population of at least 12,450 but not more than 12,850 is hereby authorized to levy a tax on admissions charged for attendance at any event as set forth in subsection A; however, a tax shall not be levied on admissions charged to participants in order to participate in sporting events. The tax shall not exceed ten percent of the amount of charge for admission to any event. Notwithstanding any other provisions of law, the governing bodies of such county shall prescribe by ordinance the terms, conditions and amount of such tax and may classify between the events as set forth in § 58.1-3817.

CD. Notwithstanding the provisions of subsections A, and Band C of this section, any county in which a major league baseball stadium, as defined in § 15.1-227.70, 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 - See note) Admissions tax in certain counties.

A. Fairfax, Arlington, Dinwiddie and Prince George 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 subsection A of this section, any county with a population of at least 12,450 but not more than 12,850 is hereby authorized to levy a tax on admissions charged for attendance at any event as set forth in subsection A; however, a tax shall not be levied on admissions charged to participants in order to participate in sporting events. The tax shall not exceed ten percent of the amount of charge for admission to any event. Notwithstanding any other provisions of law, the governing bodies of such county shall prescribe by ordinance the terms, conditions and amount of such tax and may classify between the events as set forth in § 58.1-3817.