Bill Text: VA SB501 | 2018 | Regular Session | Engrossed
Bill Title: Admissions tax; Wythe County authorized to impose tax.
Spectrum: Partisan Bill (Republican 1-0)
Status: (Passed) 2018-03-19 - Governor: Acts of Assembly Chapter text (CHAP0365) [SB501 Detail]
Download: Virginia-2018-SB501-Engrossed.html
Be it enacted by the General Assembly of Virginia:
1. That the Code of Virginia is amended by adding in Article 5 of Chapter 38 of Title 58.1 a section numbered 58.1-3818.04 as follows:
§58.1-3818.04. Admissions tax in Wythe County.
Wythe County is hereby authorized to impose a tax on
admissions to any event held on the grounds of any exposition center in the
county that (i) has an indoor arena that seats at least [ 3,000
2,000 ] persons and an outdoor
multipurpose space and (ii) is located on all or part of a parcel of land or
adjacent parcels of land containing at least 90 acres. The tax shall not exceed
10 percent of the amount of charge for admissions. The Wythe County Board of
Supervisors shall prescribe by ordinance the terms, conditions, and amount of
such tax and may classify between events conducted for charitable and
noncharitable purposes.