§ 59.1-393. Admissions tax
The governing body of any county or city may by ordinance impose a tax on any licensee hereunder to conduct a race meeting at a track located solely in such county or city of twenty-five cents on the admission of each person on each day except those holding a valid permit under this chapter and actually employed at such track in the capacity for which such permit was issued. The licensee may collect such amount from the ticket holder in addition to the amount charged for the ticket of admission.
If such track or its enclosure is located in two or in three localities, each locality may impose a tax hereunder of twelve and one-half cents or eight and one-third cents per person, respectively.
Gross receipts for license tax purposes under Chapter 37 of Title 58.1 shall not include the admissions tax imposed under this section.
(1988, c. 855; 1991, c. 591.)
Sections: Previous 59.1-386 59.1-387 59.1-388 59.1-389 59.1-390 59.1-391 59.1-392 59.1-393 59.1-394 59.1-394.1 59.1-394.2 59.1-394.3 59.1-394.4 59.1-395 59.1-396 NextLast modified: April 3, 2009