Fabio
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5.0 KiB
Markdown
91 lines
5.0 KiB
Markdown
---
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type: "Bill"
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title: "Admissions tax in counties; retail sales and use tax dedicated to promotion of tourism."
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description: "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."
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jurisdiction: "us/states/va"
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legislature: "Virginia General Assembly"
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session: "2026"
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identifier: "HB 550"
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citation: "Virginia HB 550 (2026)"
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classification: ["bill"]
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subjects: []
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status: "enacted"
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primary_sponsors: ["Jessica L. Anderson"]
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version_count: 3
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action_count: 27
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vote_count: 6
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first_action: "2026-01-13"
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last_action: "2026-04-06"
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source: "openstates"
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source_identifier: "ocd-bill/25aa2536-b18e-450d-bc02-6ec142aa4ebc"
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source_url: "https://lis.virginia.gov/bill-details/20261/HB550"
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source_hash: "bd824c434f8b9ccfcf1ddfdfbf2e11346798e43dc74c338f0dbe02e5ba01fdbd"
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vintage: "2026-07-01"
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source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
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retrieved_at: "2026-07-06"
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confidence: "reported"
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tags: ["legislation", "bill", "us-va"]
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---
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# Virginia HB 550 (2026) — Admissions tax in counties; retail sales and use tax dedicated to promotion of tourism.
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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.
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## Version chain
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The bill's text revisions, in order — the diff chain from filing to enrollment.
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1. **Introduced** (filed) — [source](https://lis.blob.core.windows.net/files/1084899.PDF)
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2. **Chaptered** (committee substitute) — [source](https://lis.blob.core.windows.net/files/1216993.PDF)
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3. **Enrolled** (enrolled) — [source](https://lis.blob.core.windows.net/files/1171559.PDF)
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## Votes
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- Passage R — **24–14** (pass) · upper
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- Reported from Finance — **15–7** (pass) · lower
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- Subcommittee recommends reporting — **7–3** (pass) · lower
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- Constitutional reading dispensed (on 2nd reading) — **38–0** (pass) · upper
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- Reported from Finance and Appropriations — **8–5** (pass) · upper
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- H VOTE: — **60–37** (pass) · lower
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## Sponsors
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- Jessica L. Anderson — primary (person)
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## Timeline
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The legislative action history — every referral, reading, and vote.
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- **2026-01-13** Prefiled and ordered printed; Offered 01-14-2026 26102130D `filing, introduction`
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- **2026-01-13** Referred to Committee on Finance `referral-committee`
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- **2026-01-19** Fiscal Impact statement From TAX (1/19/2026 3:03 pm)
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- **2026-01-27** Subcommittee recommends reporting (7-Y 3-N)
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- **2026-01-28** Reported from Finance (15-Y 7-N) `committee-passage`
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- **2026-01-30** Read first time `reading-1`
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- **2026-02-02** Passed by for the day
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- **2026-02-03** Read second time and engrossed `reading-2`
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- **2026-02-04** Read third time and passed House (60-Y 37-N 0-A) `passage, reading-3`
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- **2026-02-05** Constitutional reading dispensed (on 1st reading)
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- **2026-02-05** Referred to Committee on Finance and Appropriations `referral-committee`
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- **2026-02-17** Reported from Finance and Appropriations (8-Y 5-N) `committee-passage`
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- **2026-02-18** Read second time `reading-2`
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- **2026-02-18** Rules suspended
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- **2026-02-18** Constitutional reading dispensed Block Vote (on 2nd reading) (38-Y 0-N 0-A)
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- **2026-02-18** Passed by for the day
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- **2026-02-19** Read third time `reading-3`
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- **2026-02-19** Passed Senate (24-Y 14-N 0-A) `passage`
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- **2026-02-23** Enrolled `enrolled`
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- **2026-02-23** Bill text as passed House and Senate (HB550ER) `passage`
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- **2026-02-23** Signed by Speaker `passage`
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- **2026-02-23** Signed by President `passage`
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- **2026-02-24** Fiscal Impact statement From TAX (2/24/2026 8:17 pm)
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- **2026-03-10** Enrolled Bill communicated to Governor on March 10, 2026 `enrolled, executive-receipt`
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- **2026-03-10** Governor's Action Deadline 11:59 p.m., April 13, 2026 `executive-receipt`
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- **2026-04-06** Approved by Governor-Chapter 167 (effective 7/1/2026) `executive-signature`
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- **2026-04-06** Acts of Assembly Chapter text (CHAP0167)
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## Source
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OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/25aa2536-b18e-450d-bc02-6ec142aa4ebc`. Confidence: reported (aggregated from official Virginia legislature records).
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