§ 15.2-1104.1 — Tax on admissions to charitable events

Virginia § 15.2-1104.1

• Jurisdiction: Virginia
• Title 15.2: COUNTIES, CITIES AND TOWNS
• Subtitle II: POWERS OF LOCAL GOVERNMENT
• Ch. 11: POWERS OF CITIES AND TOWNS
• Art. 1: UNIFORM CHARTER POWERS

Text

A municipal corporation that generally levies an admissions tax 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.

Legislative History

1999, c. 986; 2003, cc. 757, 758.