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2015 Session

Budget Amendments - SB800 (Floor Approved)

Admissions Tax (language only)

Item 3-5.20 #1s

Item 3-5.20 #1s

Adjustments and Modifications to Tax Collections
ADMISSIONS TAX

Language
Page 517, following line 43, insert:
"§ 3-5.20 ADMISSIONS TAX.
Notwithstanding §58.1-3818.02, Code of Virginia, or any other provision of law, subject to the signing of an MOU with an entertainment venue, Stafford County is authorized to impose a tax on admissions to an entertainment venue located in the county that (i) is licensed to do business in the county for the first time on or after July 1, 2015, and (ii) requires at least 75 acres of land, and such land must be purchased or leased by the entertainment venue owner on or after June 1, 2015.  The tax shall not exceed 10 percent of the amount of charge for admission to any such venue.  The provisions of this section shall expire on July 1, 2019, if no entertainment venue exists in Stafford County upon which the tax authorized is imposed."


Explanation
(This amendment is self-explanatory.)