HB550 • 2026

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

An Act to amend and reenact § 58.1-3818 of the Code of Virginia, relating to admissions tax in counties; retail sales and use tax dedicated to promotion of tourism.

Taxes

Enacted

This bill passed the Legislature and reached final enactment based on the latest official action.

Sponsor: Anderson
Last action: 2026-04-06
Official status: Acts of Assembly Chapter
Effective date: Not listed

Plain English Breakdown

The official source does not provide details on how much money will be collected or spent, nor does it specify the exact rules governing the amount of the admission tax beyond setting a maximum limit.

Admissions Tax for Tourism Promotion

This act allows counties with certain sales and use taxes dedicated to promoting tourism to levy an admissions tax on events.

What This Bill Does

Allows counties that have a state sales and use tax of at least one percent, part of which is used for promoting tourism, to charge an admission tax for events.
Requires county governing bodies to set rules about how much the admission tax can be and what kinds of events it applies to.

Who It Names or Affects

Counties that want to charge admission taxes for promoting tourism.
People attending events in these counties who will pay the new admission tax.

Terms To Know

Admissions Tax: A tax charged when people buy tickets or pay to enter an event.
Sales and Use Tax: A tax added to the price of goods and services that is used for various public purposes, including tourism promotion in this case.

Limits and Unknowns

The act does not specify how much money will be collected or how it will be spent.
It only applies to counties with specific sales and use taxes dedicated to promoting tourism.

Bill History

2026-04-06 Governor
Approved by Governor-Chapter 167 (effective 7/1/2026)
2026-04-06 Governor
Approved by Governor-Chapter 167 (effective 7/1/2026)
2026-04-06 Governor
Acts of Assembly Chapter text (CHAP0167)
2026-03-10 House
Enrolled Bill communicated to Governor on March 10, 2026
2026-03-10 Governor
Governor's Action Deadline 11:59 p.m., April 13, 2026
2026-02-24 House
Fiscal Impact statement From TAX (2/24/2026 8:17 pm)
2026-02-23 House
Signed by Speaker
2026-02-23 Senate
Signed by President
2026-02-23 House
Enrolled
2026-02-23 House
Bill text as passed House and Senate (HB550ER)
2026-02-19 Senate
Read third time
2026-02-19 Senate
Passed Senate (24-Y 14-N 0-A)
2026-02-18 Senate
Read second time
2026-02-18 Senate
Passed by for the day
2026-02-18 Senate
Passed by for the day
2026-02-18 Senate
Rules suspended
2026-02-18 Senate
Constitutional reading dispensed Block Vote (on 2nd reading) (38-Y 0-N 0-A)
2026-02-17 Finance and Appropriations
Reported from Finance and Appropriations (8-Y 5-N)
2026-02-05 Senate
Constitutional reading dispensed (on 1st reading)
2026-02-05 Finance and Appropriations
Referred to Committee on Finance and Appropriations
2026-02-04 House
Read third time and passed House (60-Y 37-N 0-A)
2026-02-03 House
Read second time and engrossed
2026-02-02 House
Passed by for the day
2026-01-30 House
Read first time
2026-01-28 Finance
Reported from Finance (15-Y 7-N)
2026-01-27 Subcommittee #2
Subcommittee recommends reporting (7-Y 3-N)
2026-01-19 House
Fiscal Impact statement From TAX (1/19/2026 3:03 pm)
2026-01-13 House
Prefiled and ordered printed; Offered 01-14-2026 26102130D
2026-01-13 Finance
Referred to Committee on Finance

Official Summary Text

Admissions tax in counties; retail sales and use tax dedicated to promotion of tourism.
Allows a county in which a state sales and use tax of at least one percent that is at least partially dedicated to the promotion of tourism is imposed to levy a tax on admissions for attendance at an event. Under current law, any county may levy a tax on admissions for attendance at an event except such counties in which a state sales and use tax of at least one percent that is at least partially dedicated to the promotion of tourism is imposed. This bill is identical to SB 400.

Current Bill Text

Read the full stored bill text

An Act to amend and reenact §
58.1-3818
of the Code of Virginia, relating to admissions tax in counties; retail sales and use tax dedicated to promotion of tourism.
Be it enacted by the General Assembly of Virginia:
1. That §
58.1-3818
of the Code of Virginia is amended and reenacted as follows:
§
58.1-3818
. Admissions tax in counties.
A. 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 events conducted for noncharitable purposes.
B. Notwithstanding the provisions of subsection A, 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 least one percent, a portion of which is dedicated to the promotion of tourism.