VirginiaSB4002026 Regular SessionSenateWALLET

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

Sponsored By: J.D. "Danny" Diggs (Republican)

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 HB 550.

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Bill Overview

Analyzed Economic Effects

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

Virginia counties can add event taxes

Virginia counties can tax event admission charges by up to 10%, but are not required to do so. Each county sets the rate and terms by ordinance and can treat charitable and noncharitable events differently. The law removes the ban for counties with a sales and use tax of at least 1% partly dedicated to tourism. Counties can exempt events held solely to raise money for charity. To qualify, the event's net proceeds must go to groups exempt from sales and use tax under Virginia law.

Sponsors & Cosponsors

Sponsor

  • J.D. "Danny" Diggs

    Republican • Senate

Cosponsors

There are no cosponsors for this bill.

Roll Call Votes

All Roll Calls

Yes: 153 • No: 54

House vote • 2/23/2026

Passed House

Yes: 62 • No: 35

House vote • 2/18/2026

Reported from Finance

Yes: 15 • No: 6

Senate vote • 1/30/2026

Read third time and passed Senate

Yes: 25 • No: 12

Senate vote • 1/29/2026

Engrossed by Senate (Voice Vote)

Yes: 0 • No: 0

Senate vote • 1/28/2026

Constitutional reading dispensed Block Vote (on 1st reading)

Yes: 40 • No: 0

Senate vote • 1/28/2026

Passed by for the day Block Vote (Voice Vote)

Yes: 0 • No: 0

Senate vote • 1/27/2026

Reported from Finance and Appropriations

Yes: 11 • No: 1 • Other: 1

Actions Timeline

  1. Acts of Assembly Chapter text (CHAP0168)

    4/6/2026Governor
  2. Approved by Governor-Chapter 168 (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

    3/10/2026Senate
  5. Fiscal Impact statement From TAX (2/26/2026 3:21 pm)

    2/26/2026Senate
  6. Bill text as passed Senate and House (SB400ER)

    2/24/2026Senate
  7. Enrolled

    2/24/2026Senate
  8. Signed by President

    2/24/2026Senate
  9. Signed by Speaker

    2/24/2026House
  10. Passed House (62-Y 35-N 0-A)

    2/23/2026House
  11. Read third time

    2/23/2026House
  12. Read second time

    2/20/2026House
  13. Reported from Finance (15-Y 6-N)

    2/18/2026House
  14. Referred to Committee on Finance

    2/4/2026House
  15. Read first time

    2/4/2026House
  16. Placed on Calendar

    2/4/2026House
  17. Read third time and passed Senate (25-Y 12-N 0-A)

    1/30/2026Senate
  18. Engrossed by Senate (Voice Vote)

    1/29/2026Senate
  19. Read second time

    1/29/2026Senate
  20. Passed by for the day Block Vote (Voice Vote)

    1/28/2026Senate
  21. Constitutional reading dispensed Block Vote (on 1st reading) (40-Y 0-N 0-A)

    1/28/2026Senate
  22. Passed by for the day

    1/28/2026Senate
  23. Rules suspended

    1/28/2026Senate
  24. Reported from Finance and Appropriations (11-Y 1-N 1-A)

    1/27/2026Senate
  25. Fiscal Impact statement From TAX (1/21/2026 1:17 pm)

    1/21/2026Senate

Bill Text

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