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.
Structure Code of Virginia
Title 15.2 - Counties, Cities and Towns
Chapter 11 - Powers of Cities and Towns
§ 15.2-1100. Powers conferred; exercised by council
§ 15.2-1101. Exercise of powers outside boundaries
§ 15.2-1103. Charter provisions not affected; conflict between chapter and charter
§ 15.2-1104. Taxes and assessments
§ 15.2-1104.1. Tax on admissions to charitable events
§ 15.2-1105. Borrowing money and issuing evidence of indebtedness
§ 15.2-1106. Control and management of affairs; books, records, accounts, etc., of agencies
§ 15.2-1107. Departments, offices, boards, etc.
§ 15.2-1108. Gifts, donations, bequests or grants
§ 15.2-1109. Milk, food and food products
§ 15.2-1110. Swimming pools, lakes and other waters
§ 15.2-1111. Regulation of cemeteries and burials
§ 15.2-1112. Aid to military units
§ 15.2-1113.1. Prohibiting hunting in certain areas
§ 15.2-1115. Abatement or removal of nuisances
§ 15.2-1116. Smoke; fuel-burning equipment
§ 15.2-1117. Light, ventilation, sanitation and use and occupancy of buildings
§ 15.2-1119. Hospitals, sanatoria, homes, clinics, etc.
§ 15.2-1120. Detentive, correctional and penal institutions
§ 15.2-1122. Parking or storage of vehicles
§ 15.2-1123. Airports and facilities
§ 15.2-1123.1. Lynchburg Regional Airport police department
§ 15.2-1125. Licenses and permits; fees; bonds or insurance
§ 15.2-1126. Posting of bond not prerequisite to exercise of right by municipality
§ 15.2-1127. Vacant building registration; civil penalty
§ 15.2-1128. City of Norfolk authorized to exchange information regarding criminal history
§ 15.2-1129. Encouragement of use of city facilities in certain cities
§ 15.2-1129.2. Creation of local economic revitalization zones
§ 15.2-1130. Liability for failure to provide adequate security or crowd control
§ 15.2-1131. Establishment of personnel system for city administrative officials and employees
§ 15.2-1132. Volunteer property maintenance and zoning inspectors in certain cities
§ 15.2-1133. Purchase of electric power and energy; duration of contracts; source of payments