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SB400 • 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.

Housing Taxes
Enacted

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

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

Plain English Breakdown

The official source does not provide specific details on how collected admission taxes will be used or which counties currently have the required retail sales and use tax dedicated to tourism promotion.

Admissions Tax for Tourism Promotion

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

What This Bill Does

  • Allows counties that have a state sales and use tax of at least one percent, which is partly used for tourism promotion, to charge an admission tax for events.

Who It Names or Affects

  • Counties that want to collect an admissions tax on events
  • People attending events in these counties

Terms To Know

Admissions Tax
A tax charged for entering certain events or attractions.
Retail Sales and Use Tax
A tax on the sale, lease, rental, or use of goods in a state.

Limits and Unknowns

  • The bill does not specify how the collected admission taxes will be used.
  • It is unclear which counties currently have retail sales and use taxes dedicated to tourism promotion.

Bill History

  1. 2026-04-06 Governor

    Approved by Governor-Chapter 168 (effective 7/1/2026)

  2. 2026-04-06 Governor

    Approved by Governor-Chapter 168 (effective 7/1/2026)

  3. 2026-04-06 Governor

    Acts of Assembly Chapter text (CHAP0168)

  4. 2026-03-10 Senate

    Enrolled Bill communicated to Governor on March 10, 2026

  5. 2026-03-10 Governor

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

  6. 2026-02-26 Senate

    Fiscal Impact statement From TAX (2/26/2026 3:21 pm)

  7. 2026-02-24 House

    Signed by Speaker

  8. 2026-02-24 Senate

    Signed by President

  9. 2026-02-24 Senate

    Enrolled

  10. 2026-02-24 Senate

    Bill text as passed Senate and House (SB400ER)

  11. 2026-02-23 House

    Read third time

  12. 2026-02-23 House

    Passed House (62-Y 35-N 0-A)

  13. 2026-02-20 House

    Read second time

  14. 2026-02-18 Finance

    Reported from Finance

  15. 2026-02-18 Finance

    Reported from Finance (15-Y 6-N)

  16. 2026-02-04 House

    Placed on Calendar

  17. 2026-02-04 House

    Read first time

  18. 2026-02-04 Finance

    Referred to Committee on Finance

  19. 2026-01-30 Senate

    Read third time and passed Senate (25-Y 12-N 0-A)

  20. 2026-01-29 Senate

    Read second time

  21. 2026-01-29 Senate

    Engrossed by Senate (Voice Vote)

  22. 2026-01-28 Senate

    Rules suspended

  23. 2026-01-28 Senate

    Passed by for the day

  24. 2026-01-28 Senate

    Constitutional reading dispensed Block Vote (on 1st reading) (40-Y 0-N 0-A)

  25. 2026-01-28 Senate

    Passed by for the day Block Vote (Voice Vote)

  26. 2026-01-27 Finance and Appropriations

    Reported from Finance and Appropriations (11-Y 1-N 1-A)

  27. 2026-01-21 Senate

    Fiscal Impact statement From TAX (1/21/2026 1:17 pm)

  28. 2026-01-13 Senate

    Prefiled and ordered printed; Offered 01-14-2026 26103459D

  29. 2026-01-13 Finance and Appropriations

    Referred to Committee on Finance and Appropriations

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 HB 550.

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.