Admissions tax; Washington County to impose on multi-sports complex and entertainment venue.
Authorizes Washington County to impose a tax on admissions to a multi-sports complex and entertainment venue that (i) is located on land that contains at least 250 acres and (ii) is in business on or before June 30, 2027. For purposes of the tax, "entertainment venue" does not include a movie theater. The tax shall not exceed 10 percent of the amount of charge for admission to any such venue. The bill expires on July 1, 2027, if no such venue is in business on or before June 30, 2027.
Virginia SB 1320 (2017) — Admissions tax; Washington County to impose on multi-sports complex and entertainment venue.
Authorizes Washington County to impose a tax on admissions to a multi-sports complex and entertainment venue that (i) is located on land that contains at least 250 acres and (ii) is in business on or before June 30, 2027. For purposes of the tax, "entertainment venue" does not include a movie theater. The tax shall not exceed 10 percent of the amount of charge for admission to any such venue. The bill expires on July 1, 2027, if no such venue is in business on or before June 30, 2027.
Version chain
The bill's text revisions, in order — the diff chain from filing to enrollment.
Governor: Acts of Assembly Chapter text (CHAP0450) (committee substitute) — source
Senate: Bill text as passed Senate and House (SB1320ER) (committee substitute) — source