# Virginia HB550: Admissions tax in counties; retail sales and use tax dedicated to promotion of tourism.

Virginia HB550, Admissions tax in counties; retail sales and use tax dedicated to promotion of tourism., is a 2026 Regular Session House bill sponsored by Jessica L. Anderson (Democratic); status signed, last action 2026-04-06 (Acts of Assembly Chapter text (CHAP0167)); PRIA reads it as touching household money (as of 2026-10-12).

- Canonical: https://policyrisk.com/state-bill/VA-HB550-2026
- As of: 2026-10-12
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: Virginia HB550
- State: Virginia
- Session: 2026 Regular Session
- Title: Admissions tax in counties; retail sales and use tax dedicated to promotion of tourism.
- Status: signed
- Chamber: House
- Introduced: 2026-01-13
- Last action: 2026-04-06, Acts of Assembly Chapter text (CHAP0167)
- Sponsor: Jessica L. Anderson (Democratic)
- Cosponsors: 0
- Touches household money: yes
- Roll calls: 6 (152 yes, 66 no in all)
- Economic provisions PRIA read: 1

## 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.

## Bill overview: provisions PRIA read

- County event taxes with optional charity exemptions: mixed, medium. 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…

## Sponsors and cosponsors

- Sponsor: Jessica L. Anderson (Democratic), House

## Roll call votes

| Date | Chamber | Motion | Result | Yes | No | Other |
| --- | --- | --- | --- | --- | --- | --- |
| 2026-02-19 | Senate | Passed Senate | pass | 24 | 14 |   |
| 2026-02-18 | Senate | Constitutional reading dispensed Block Vote (on 2nd reading) | pass | 38 | 0 |   |
| 2026-02-17 | Senate | Reported from Finance and Appropriations | pass | 8 | 5 |   |
| 2026-02-04 | House | Read third time and passed House | pass | 60 | 37 |   |
| 2026-01-28 | House | Reported from Finance | pass | 15 | 7 |   |
| 2026-01-27 | House | Subcommittee recommends reporting | pass | 7 | 3 |   |

## Actions (27)

- 2026-04-06: Acts of Assembly Chapter text (CHAP0167) (Governor)
- 2026-04-06: Approved by Governor-Chapter 167 (effective 7/1/2026) (Governor)
- 2026-03-10: Governor's Action Deadline 11:59 p.m., April 13, 2026 (Governor)
- 2026-03-10: Enrolled Bill communicated to Governor on March 10, 2026 (House)
- 2026-02-24: Fiscal Impact statement From TAX (2/24/2026 8:17 pm) (House)
- 2026-02-23: Bill text as passed House and Senate (HB550ER) (House)
- 2026-02-23: Enrolled (House)
- 2026-02-23: Signed by President (Senate)
- 2026-02-23: Signed by Speaker (House)
- 2026-02-19: Passed Senate (24-Y 14-N 0-A) (Senate)
- 2026-02-19: Read third time (Senate)
- 2026-02-18: Constitutional reading dispensed Block Vote (on 2nd reading) (38-Y 0-N 0-A) (Senate)
- 2026-02-18: Rules suspended (Senate)
- 2026-02-18: Passed by for the day (Senate)
- 2026-02-18: Read second time (Senate)
- 2026-02-17: Reported from Finance and Appropriations (8-Y 5-N) (Senate)
- 2026-02-05: Referred to Committee on Finance and Appropriations (Senate)
- 2026-02-05: Constitutional reading dispensed (on 1st reading) (Senate)
- 2026-02-04: Read third time and passed House (60-Y 37-N 0-A) (House)
- 2026-02-03: Read second time and engrossed (House)
- 2026-02-02: Passed by for the day (House)
- 2026-01-30: Read first time (House)
- 2026-01-28: Reported from Finance (15-Y 7-N) (House)
- 2026-01-27: Subcommittee recommends reporting (7-Y 3-N) (House)
- 2026-01-19: Fiscal Impact statement From TAX (1/19/2026 3:03 pm) (House)
- 2026-01-13: Referred to Committee on Finance (House)
- 2026-01-13: Prefiled and ordered printed; Offered 01-14-2026 26102130D (House)

## Bill text

- Chaptered, 2026-04-06: [HTML](https://lis.blob.core.windows.net/files/1216994.HTML), [PDF](https://lis.blob.core.windows.net/files/1216993.PDF)
- Enrolled, 2026-02-23: [HTML](https://lis.blob.core.windows.net/files/1171560.HTML), [PDF](https://lis.blob.core.windows.net/files/1171559.PDF)
- Introduced, 2026-01-13: [HTML](https://lis.blob.core.windows.net/files/1084900.HTML), [PDF](https://lis.blob.core.windows.net/files/1084899.PDF)

## Related bills

- HB5: Employment; paid sick leave, civil penalties. (signed)
- SB199: Employment; paid sick leave, civil penalties. (signed)
- HB95: Va. Residential Landlord and Tenant Act; landlord remedies, noncompliance with rental agreement. (signed)
- HB1393: Electric utilities; pilot program for energy assistance and weatherization for certain individuals. (signed)
- HB834: Virginia Residential Landlord and Tenant Act; fire or casualty damage, termination by landlord. (signed)
- HB675: Protection of employees; coercion or threat based on immigration status, civil penalty. (signed)

## Sources
- [Chaptered (HTML)](https://lis.blob.core.windows.net/files/1216994.HTML)
- [Chaptered (PDF)](https://lis.blob.core.windows.net/files/1216993.PDF)
- [Enrolled (HTML)](https://lis.blob.core.windows.net/files/1171560.HTML)
- [Enrolled (PDF)](https://lis.blob.core.windows.net/files/1171559.PDF)
- [Introduced (HTML)](https://lis.blob.core.windows.net/files/1084900.HTML)
- [Introduced (PDF)](https://lis.blob.core.windows.net/files/1084899.PDF)

## Related
- [HB5: Employment; paid sick leave, civil penalties.](https://policyrisk.com/state-bill/VA-HB5-2026)
- [SB199: Employment; paid sick leave, civil penalties.](https://policyrisk.com/state-bill/VA-SB199-2026)
- [HB95: Va. Residential Landlord and Tenant Act; landlord remedies, noncompliance with…](https://policyrisk.com/state-bill/VA-HB95-2026)
- [HB1393: Electric utilities; pilot program for energy assistance and weatherization for…](https://policyrisk.com/state-bill/VA-HB1393-2026)
- [HB834: Virginia Residential Landlord and Tenant Act; fire or casualty damage, terminat…](https://policyrisk.com/state-bill/VA-HB834-2026)
- [HB675: Protection of employees; coercion or threat based on immigration status, civil…](https://policyrisk.com/state-bill/VA-HB675-2026)
- [Virginia bills](https://policyrisk.com/states/virginia/bills)
- [Virginia state hub](https://policyrisk.com/states/virginia)
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Source: PRIA, https://policyrisk.com/state-bill/VA-HB550-2026 (as of 2026-10-12).
