VirginiaHB5502026 Regular SessionHouseWALLET

Admissions tax in counties; retail sales and use tax dedicated to promotion of tourism.

Sponsored By: Jessica L. Anderson (Democratic)

Signed by Governor

Summary

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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Bill Overview

Analyzed Economic Effects

1 provisions identified: 0 benefits, 0 costs, 1 mixed.

County event taxes with optional charity exemptions

The law lets Virginia counties tax event admission charges by adopting a local ordinance. The tax cannot exceed 10% of the admission charge. Counties set the rate, terms, and conditions, and can treat charitable and noncharitable events differently. Localities can adopt an exemption for events held solely to raise money for charity. To qualify, the event's net proceeds must go to groups exempt from Virginia sales and use tax.

Sponsors & Cosponsors

Sponsor

  • Jessica L. Anderson

    Democratic • House

Cosponsors

There are no cosponsors for this bill.

Roll Call Votes

All Roll Calls

Yes: 152 • No: 66

Senate vote • 2/19/2026

Passed Senate

Yes: 24 • No: 14

Senate vote • 2/18/2026

Constitutional reading dispensed Block Vote (on 2nd reading)

Yes: 38 • No: 0

Senate vote • 2/17/2026

Reported from Finance and Appropriations

Yes: 8 • No: 5

House vote • 2/4/2026

Read third time and passed House

Yes: 60 • No: 37

House vote • 1/28/2026

Reported from Finance

Yes: 15 • No: 7

House vote • 1/27/2026

Subcommittee recommends reporting

Yes: 7 • No: 3

Actions Timeline

  1. Acts of Assembly Chapter text (CHAP0167)

    4/6/2026Governor
  2. Approved by Governor-Chapter 167 (effective 7/1/2026)

    4/6/2026Governor
  3. Governor's Action Deadline 11:59 p.m., April 13, 2026

    3/10/2026Governor
  4. Enrolled Bill communicated to Governor on March 10, 2026

    3/10/2026House
  5. Fiscal Impact statement From TAX (2/24/2026 8:17 pm)

    2/24/2026House
  6. Bill text as passed House and Senate (HB550ER)

    2/23/2026House
  7. Enrolled

    2/23/2026House
  8. Signed by President

    2/23/2026Senate
  9. Signed by Speaker

    2/23/2026House
  10. Passed Senate (24-Y 14-N 0-A)

    2/19/2026Senate
  11. Read third time

    2/19/2026Senate
  12. Constitutional reading dispensed Block Vote (on 2nd reading) (38-Y 0-N 0-A)

    2/18/2026Senate
  13. Rules suspended

    2/18/2026Senate
  14. Passed by for the day

    2/18/2026Senate
  15. Read second time

    2/18/2026Senate
  16. Reported from Finance and Appropriations (8-Y 5-N)

    2/17/2026Senate
  17. Referred to Committee on Finance and Appropriations

    2/5/2026Senate
  18. Constitutional reading dispensed (on 1st reading)

    2/5/2026Senate
  19. Read third time and passed House (60-Y 37-N 0-A)

    2/4/2026House
  20. Read second time and engrossed

    2/3/2026House
  21. Passed by for the day

    2/2/2026House
  22. Read first time

    1/30/2026House
  23. Reported from Finance (15-Y 7-N)

    1/28/2026House
  24. Subcommittee recommends reporting (7-Y 3-N)

    1/27/2026House
  25. Fiscal Impact statement From TAX (1/19/2026 3:03 pm)

    1/19/2026House

Bill Text

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