Code of Virginia - Title 15.2 Counties, Cities And Towns - Section 15.2-1104.1 Tax on admissions to charitable events

§ 15.2-1104.1. Tax on admissions to charitable events

A municipal corporation that generally levies an admissions tax may, by ordinance, elect not to levy an admissions tax on admission to an event, provided that the purpose of the event is solely to raise money for charitable purposes and that the net proceeds derived from the event will be transferred to an entity or entities that are exempt from sales and use tax pursuant to § 58.1-609.11.

(1999, c. 986; 2003, cc. 757, 758.)

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Last modified: April 16, 2009