Virginia HB 785: Localities; authority to levy taxes.

Bill Text

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2020 SESSION

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CHAPTER 1214 

An Act to amend and reenact �� 58.1-3818, 58.1-3819, 
58.1-3823, as it is currently effective and as it may become effective, 58.1-3825.3, 
58.1-3830, 58.1-3833, 58.1-3834, and 58.1-3840 of the Code of Virginia and to 
repeal �� 58.1-3818.01, 58.1-3818.03, 58.1-3818.04, 58.1-3820, 58.1-3821, and 
58.1-3831, relating to local taxing authority. 

[H 785] 

Approved April 22, 2020 

Be it enacted by the General Assembly of Virginia:

1. That �� 58.1-3818, 58.1-3819, 58.1-3823, as it is 
currently effective and as it may become effective, 58.1-3825.3, 58.1-3830, 
58.1-3833, 58.1-3834, and 58.1-3840 of the Code of Virginia are amended and 
reenacted as follows:

� 58.1-3818. Admissions tax in counties.

A. Fairfax, Arlington, Dinwiddie, Prince George and 
Brunswick Counties are Any county, except as provided in subsection C, 
is hereby authorized to levy a tax on admissions charged for attendance at 
any event. The tax shall not exceed 10 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 purposes and those events 
conducted for noncharitable purposes.

B. Notwithstanding the provisions of subsection A, Culpeper 
County and New Kent County are hereby authorized to levy a tax on admissions 
charged for attendance at any event as set forth in subsection A.

C. Notwithstanding the provisions of subsection A, 
Charlotte County, Clarke County, Madison County, Nelson County, and Sussex 
County are hereby authorized to levy a tax on admissions charged for attendance 
at any spectator event; however, a tax shall not be levied on admissions 
charged to participants in order to participate in any event. The tax shall not 
exceed 10 percent of the amount of charge for admission to any event. 
Notwithstanding any other provisions of law, the governing body 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.

D. Notwithstanding the provisions of subsections 
subsection A, B and C, 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.

C. No tax under this section shall be authorized in any 
county in which a state sales and use tax, in addition to the taxes authorized 
pursuant to �� 58.1-603 and 58.1-604, is imposed at a rate of at