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VA SB400
Bill
Status
Enrolled
2/24/2026
Primary Sponsor
Danny Diggs
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AI Summary
- Authorizes all Virginia counties to levy an admissions tax on event attendance, removing a previous restriction that prohibited this tax in certain counties
- The previous restriction applied to counties where an additional state sales and use tax of at least 1% was already imposed with a portion dedicated to tourism promotion
- Maintains the existing 10% maximum cap on admissions tax rates for any event
- Preserves local authority to exempt charitable events from the admissions tax when net proceeds go to sales-tax-exempt organizations
- Allows county governing bodies to continue setting tax terms by ordinance and to differentiate between charitable and non-charitable events
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
Finance2/4/2026
Finance and Appropriations1/13/2026
Full Bill Text
No bill text available