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2017 SESSION
SB 1320 Admissions tax; Washington County to impose on multi-sports complex and entertainment venue.
Introduced by: Charles W. Carrico, Sr. (by request) | all patrons ... notes | add to my profiles | history
SUMMARY AS PASSED SENATE:
Admissions tax; Washington County. Authorizes Washington County to impose a tax on admissions to a multi-sports complex and entertainment venue that (i) is located on land that contains at least 250 acres and (ii) is in business on or before June 30, 2027. For purposes of the tax, "entertainment venue" does not include a movie theater. The tax shall not exceed 10 percent of the amount of charge for admission to any such venue. The bill expires on July 1, 2027, if no such venue is in business on or before June 30, 2027.
SUMMARY AS INTRODUCED:
Admissions tax; Washington County. Authorizes Washington County to impose a tax on admissions to a multi-sports complex and entertainment venue that (i) is located on land that contains at least 250 acres and (ii) is in business on or before June 30, 2027. The tax shall not exceed 10 percent of the amount of charge for admission to any such venue. The bill expires on July 1, 2027, if no such venue is in business on or before June 30, 2027.