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.
Structure Code of Virginia
Title 59.1 - Trade and Commerce
Chapter 29 - Horse Racing and Pari-Mutuel Wagering
§ 59.1-364. Control of racing with pari-mutuel wagering
§ 59.1-366. The Virginia Racing Commission created; members
§ 59.1-367. Legal representation
§ 59.1-368. Financial interests of Commission members, employees and family members prohibited
§ 59.1-369. Powers and duties of the Commission
§ 59.1-370. Commission; Executive Secretary; staff; stewards
§ 59.1-370.1. State Racing Operations Fund
§ 59.1-371. Fingerprints and background investigations; investigations from other states
§ 59.1-372. Virginia Breeders Fund
§ 59.1-373. Hearing and appeal
§ 59.1-375. Owner's and operator's license required
§ 59.1-376. Limited licenses; transfer of meet; taxation; authority to issue; limitations
§ 59.1-377. Application for owner's license
§ 59.1-378. Issuance of owner's license
§ 59.1-378.1. Licensing of owners or operators of certain pari-mutuel facilities
§ 59.1-379. Refusal of owner's license
§ 59.1-380. Duration, form of owner's license; bond
§ 59.1-381. Application for operator's license
§ 59.1-382. Issuance of operator's license
§ 59.1-383. Duration, form of operator's license; bond
§ 59.1-384. Denial of license final
§ 59.1-385. Suspension or revocation of license
§ 59.1-386. Acquisition of interest in licensee
§ 59.1-387. Permit required; exception
§ 59.1-388. Application for permit
§ 59.1-389. Consideration of application
§ 59.1-390. Suspension or revocation of permit; fine
§ 59.1-391. Local referendum required
§ 59.1-392. Percentage retained; tax
§ 59.1-392.1. Advance deposit account wagering revenues; distribution
§ 59.1-394.1. Live Horseracing Compact; form of compact
§ 59.1-394.2. Compact Committee members
§ 59.1-394.3. Cooperation of departments, agencies and officers of the Commonwealth
§ 59.1-394.4. Racing Commission powers preserved
§ 59.1-395. Unlawful conduct of wagering
§ 59.1-396. Fraudulent use of credential
§ 59.1-397. Unlawful transmission of information
§ 59.1-399. Bribing of a jockey, driver or other participant
§ 59.1-400. Prohibited acts, administration of drugs, etc.; penalty
§ 59.1-402. Racing under false name; penalty
§ 59.1-403. Prohibition on persons under 21 years of age; penalty