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VA HB550

Bill

Official Source

Status

Enrolled

2/23/2026

Primary Sponsor

Jessica Anderson

Click for details

Origin

House of Delegates

2026 Regular Regular Session

AI Summary

  • Authorizes all Virginia counties to levy an admissions tax of up to 10% on event attendance charges
  • Removes the previous restriction that prohibited counties from imposing an admissions tax if they already had a state sales and use tax of at least 1% dedicated to tourism promotion
  • Allows localities to exempt charitable events from the admissions tax when net proceeds go to sales tax-exempt charitable organizations
  • Amends § 58.1-3818 of the Code of Virginia regarding county admissions tax authority

Legislative Description

Admissions tax in counties; retail sales and use tax dedicated to promotion of tourism.

Last Action

Governor's Action Deadline 11:59 p.m., April 13, 2026

3/10/2026

Committee Referrals

Finance and Appropriations2/5/2026
Finance1/13/2026

Full Bill Text

No bill text available