Co-Authored-By: Claude Opus 4.8 <noreply@anthropic.com>
4.9 KiB
type, title, description, jurisdiction, legislature, session, identifier, citation, classification, subjects, status, primary_sponsors, version_count, action_count, vote_count, first_action, last_action, source, source_identifier, source_url, source_hash, vintage, source_snapshot, retrieved_at, confidence, tags
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| Bill | Admissions tax in counties; retail sales and use tax dedicated to promotion of tourism. | 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. | us/states/va | Virginia General Assembly | 2026 | SB 400 | Virginia SB 400 (2026) |
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enacted |
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3 | 27 | 5 | 2026-01-13 | 2026-04-06 | openstates | ocd-bill/148da4fa-d2a2-4757-8502-2384e1d55198 | https://lis.virginia.gov/bill-details/20261/SB400 | 604d05f945a1334a85cf285b35caccee40740357cf1c7c71f39056b5a3e637c2 | 2026-07-01 | https://data.openstates.org/daily/2026-07-01/public.pgdump | 2026-07-06 | reported |
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Virginia SB 400 (2026) — Admissions tax in counties; retail sales and use tax dedicated to promotion of tourism.
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.
Version chain
The bill's text revisions, in order — the diff chain from filing to enrollment.
Votes
- Reported from Finance and Appropriations — 11–1 (pass) · upper
- Constitutional reading dispensed R — 40–0 (pass) · upper
- Passage R — 25–12 (pass) · upper
- Reported from Finance — 15–6 (pass) · lower
- H VOTE: — 62–35 (pass) · lower
Sponsors
- J.D. "Danny" Diggs — primary (person)
Timeline
The legislative action history — every referral, reading, and vote.
- 2026-01-13 Prefiled and ordered printed; Offered 01-14-2026 26103459D
filing, introduction - 2026-01-13 Referred to Committee on Finance and Appropriations
referral-committee - 2026-01-21 Fiscal Impact statement From TAX (1/21/2026 1:17 pm)
- 2026-01-27 Reported from Finance and Appropriations (11-Y 1-N 1-A)
committee-passage - 2026-01-28 Rules suspended
- 2026-01-28 Constitutional reading dispensed Block Vote (on 1st reading) (40-Y 0-N 0-A)
- 2026-01-28 Passed by for the day Block Vote (Voice Vote)
- 2026-01-28 Passed by for the day
- 2026-01-29 Read second time
reading-2 - 2026-01-29 Engrossed by Senate (Voice Vote)
- 2026-01-30 Read third time and passed Senate (25-Y 12-N 0-A)
passage, reading-3 - 2026-02-04 Placed on Calendar
- 2026-02-04 Read first time
reading-1 - 2026-02-04 Referred to Committee on Finance
referral-committee - 2026-02-18 Reported from Finance (15-Y 6-N)
committee-passage - 2026-02-20 Read second time
reading-2 - 2026-02-23 Read third time
reading-3 - 2026-02-23 Passed House (62-Y 35-N 0-A)
passage - 2026-02-24 Enrolled
enrolled - 2026-02-24 Bill text as passed Senate and House (SB400ER)
passage - 2026-02-24 Signed by Speaker
passage - 2026-02-24 Signed by President
passage - 2026-02-26 Fiscal Impact statement From TAX (2/26/2026 3:21 pm)
- 2026-03-10 Enrolled Bill communicated to Governor on March 10, 2026
enrolled, executive-receipt - 2026-03-10 Governor's Action Deadline 11:59 p.m., April 13, 2026
executive-receipt - 2026-04-06 Approved by Governor-Chapter 168 (effective 7/1/2026)
executive-signature - 2026-04-06 Acts of Assembly Chapter text (CHAP0168)
Source
OpenStates / OpenCivicData bulk snapshot 2026-07-01; origin ocd-bill/148da4fa-d2a2-4757-8502-2384e1d55198. Confidence: reported (aggregated from official Virginia legislature records).