VirginiaSB4002026 Regular SessionSenateWALLET

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

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

Became Law

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, 0 costs, 1 mixed.

County ticket tax up to 10%, with limits

Counties can tax event tickets up to 10% of the ticket price. A county must pass an ordinance that sets the rate and rules, and it can treat charity and noncharity events differently. In any county that already has at least a 1% additional state sales and use tax with some funds for tourism, an admissions tax is not allowed. A county may also pass an ordinance to skip the tax on events that only raise money for charity, if the net proceeds go to groups exempt from sales tax under § 58.1-609.11.

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

Passed by for the day Block Vote (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 1/27/2026

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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