# Virginia SB400: Admissions tax in counties; retail sales and use tax dedicated to promotion of tourism. Virginia SB400, Admissions tax in counties; retail sales and use tax dedicated to promotion of tourism., is a 2026 Regular Session Senate bill sponsored by J.D. "Danny" Diggs (Republican); status signed, last action 2026-04-06 (Acts of Assembly Chapter text (CHAP0168)); PRIA reads it as touching household money (as of 2026-10-12). - Canonical: https://policyrisk.com/state-bill/VA-SB400-2026 - As of: 2026-10-12 - Plain-text twin of the page above; the HTML and this file carry the same facts. ## Facts - Bill: Virginia SB400 - State: Virginia - Session: 2026 Regular Session - Title: Admissions tax in counties; retail sales and use tax dedicated to promotion of tourism. - Status: signed - Chamber: Senate - Introduced: 2026-01-13 - Last action: 2026-04-06, Acts of Assembly Chapter text (CHAP0168) - Sponsor: J.D. "Danny" Diggs (Republican) - Cosponsors: 0 - Touches household money: yes - Roll calls: 7 (153 yes, 54 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 HB 550. ## Bill overview: provisions PRIA read - Virginia counties can add event taxes: cost, low. 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 dedicate… ## Sponsors and cosponsors - Sponsor: J.D. "Danny" Diggs (Republican), Senate ## Roll call votes | Date | Chamber | Motion | Result | Yes | No | Other | | --- | --- | --- | --- | --- | --- | --- | | 2026-02-23 | House | Passed House | pass | 62 | 35 | | | 2026-02-18 | House | Reported from Finance | pass | 15 | 6 | | | 2026-01-30 | Senate | Read third time and passed Senate | pass | 25 | 12 | | | 2026-01-29 | Senate | Engrossed by Senate (Voice Vote) | pass | 0 | 0 | | | 2026-01-28 | Senate | Constitutional reading dispensed Block Vote (on 1st reading) | pass | 40 | 0 | | | 2026-01-28 | Senate | Passed by for the day Block Vote (Voice Vote) | pass | 0 | 0 | | | 2026-01-27 | Senate | Reported from Finance and Appropriations | pass | 11 | 1 | 1 | ## Actions (27) - 2026-04-06: Acts of Assembly Chapter text (CHAP0168) (Governor) - 2026-04-06: Approved by Governor-Chapter 168 (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 (Senate) - 2026-02-26: Fiscal Impact statement From TAX (2/26/2026 3:21 pm) (Senate) - 2026-02-24: Bill text as passed Senate and House (SB400ER) (Senate) - 2026-02-24: Enrolled (Senate) - 2026-02-24: Signed by President (Senate) - 2026-02-24: Signed by Speaker (House) - 2026-02-23: Passed House (62-Y 35-N 0-A) (House) - 2026-02-23: Read third time (House) - 2026-02-20: Read second time (House) - 2026-02-18: Reported from Finance (15-Y 6-N) (House) - 2026-02-04: Referred to Committee on Finance (House) - 2026-02-04: Read first time (House) - 2026-02-04: Placed on Calendar (House) - 2026-01-30: Read third time and passed Senate (25-Y 12-N 0-A) (Senate) - 2026-01-29: Engrossed by Senate (Voice Vote) (Senate) - 2026-01-29: Read second time (Senate) - 2026-01-28: Passed by for the day Block Vote (Voice Vote) (Senate) - 2026-01-28: Constitutional reading dispensed Block Vote (on 1st reading) (40-Y 0-N 0-A) (Senate) - 2026-01-28: Passed by for the day (Senate) - 2026-01-28: Rules suspended (Senate) - 2026-01-27: Reported from Finance and Appropriations (11-Y 1-N 1-A) (Senate) - 2026-01-21: Fiscal Impact statement From TAX (1/21/2026 1:17 pm) (Senate) - 2026-01-13: Referred to Committee on Finance and Appropriations (Senate) - 2026-01-13: Prefiled and ordered printed; Offered 01-14-2026 26103459D (Senate) ## Bill text - Chaptered, 2026-04-06: [HTML](https://lis.blob.core.windows.net/files/1217002.HTML), [PDF](https://lis.blob.core.windows.net/files/1217001.PDF) - Enrolled, 2026-02-24: [HTML](https://lis.blob.core.windows.net/files/1177082.HTML), [PDF](https://lis.blob.core.windows.net/files/1177081.PDF) - Introduced, 2026-01-13: [HTML](https://lis.blob.core.windows.net/files/1089923.HTML), [PDF](https://lis.blob.core.windows.net/files/1089922.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/1217002.HTML) - [Chaptered (PDF)](https://lis.blob.core.windows.net/files/1217001.PDF) - [Enrolled (HTML)](https://lis.blob.core.windows.net/files/1177082.HTML) - [Enrolled (PDF)](https://lis.blob.core.windows.net/files/1177081.PDF) - [Introduced (HTML)](https://lis.blob.core.windows.net/files/1089923.HTML) - [Introduced (PDF)](https://lis.blob.core.windows.net/files/1089922.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) - [All state legislation](https://policyrisk.com/state-bills) Source: PRIA, https://policyrisk.com/state-bill/VA-SB400-2026 (as of 2026-10-12).