Fabio
90 lines
4.9 KiB
Markdown
90 lines
4.9 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 HB 550."
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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: "SB 400"
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citation: "Virginia SB 400 (2026)"
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classification: ["bill"]
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subjects: []
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status: "enacted"
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primary_sponsors: ["J.D. \"Danny\" Diggs"]
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version_count: 3
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action_count: 27
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vote_count: 5
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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/148da4fa-d2a2-4757-8502-2384e1d55198"
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source_url: "https://lis.virginia.gov/bill-details/20261/SB400"
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source_hash: "604d05f945a1334a85cf285b35caccee40740357cf1c7c71f39056b5a3e637c2"
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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 SB 400 (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 HB 550.
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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/1089922.PDF)
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2. **Chaptered** (committee substitute) — [source](https://lis.blob.core.windows.net/files/1217001.PDF)
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3. **Enrolled** (enrolled) — [source](https://lis.blob.core.windows.net/files/1177081.PDF)
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## Votes
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- Reported from Finance and Appropriations — **11–1** (pass) · upper
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- Constitutional reading dispensed R — **40–0** (pass) · upper
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- Passage R — **25–12** (pass) · upper
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- Reported from Finance — **15–6** (pass) · lower
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- H VOTE: — **62–35** (pass) · lower
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## Sponsors
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- J.D. "Danny" Diggs — 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 26103459D `filing, introduction`
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- **2026-01-13** Referred to Committee on Finance and Appropriations `referral-committee`
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- **2026-01-21** Fiscal Impact statement From TAX (1/21/2026 1:17 pm)
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- **2026-01-27** Reported from Finance and Appropriations (11-Y 1-N 1-A) `committee-passage`
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- **2026-01-28** Rules suspended
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- **2026-01-28** Constitutional reading dispensed Block Vote (on 1st reading) (40-Y 0-N 0-A)
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- **2026-01-28** Passed by for the day Block Vote (Voice Vote)
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- **2026-01-28** Passed by for the day
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- **2026-01-29** Read second time `reading-2`
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- **2026-01-29** Engrossed by Senate (Voice Vote)
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- **2026-01-30** Read third time and passed Senate (25-Y 12-N 0-A) `passage, reading-3`
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- **2026-02-04** Placed on Calendar
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- **2026-02-04** Read first time `reading-1`
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- **2026-02-04** Referred to Committee on Finance `referral-committee`
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- **2026-02-18** Reported from Finance (15-Y 6-N) `committee-passage`
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- **2026-02-20** Read second time `reading-2`
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- **2026-02-23** Read third time `reading-3`
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- **2026-02-23** Passed House (62-Y 35-N 0-A) `passage`
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- **2026-02-24** Enrolled `enrolled`
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- **2026-02-24** Bill text as passed Senate and House (SB400ER) `passage`
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- **2026-02-24** Signed by Speaker `passage`
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- **2026-02-24** Signed by President `passage`
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- **2026-02-26** Fiscal Impact statement From TAX (2/26/2026 3:21 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 168 (effective 7/1/2026) `executive-signature`
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- **2026-04-06** Acts of Assembly Chapter text (CHAP0168)
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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/148da4fa-d2a2-4757-8502-2384e1d55198`. Confidence: reported (aggregated from official Virginia legislature records).
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