Virginia Code 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.
Terms Used In Virginia Code 59.1-393
- City: means an independent incorporated community which became a city as provided by law before noon on July 1, 1971, or which has within defined boundaries a population of 5,000 or more and which has become a city as provided by law. See Virginia Code 1-208
- Enclosure: means all areas of the property of a track to which admission can be obtained only by payment of an admission fee or upon presentation of authorized credentials, and any additional areas designated by the Commission. See Virginia Code 59.1-365
- Licensee: includes any person holding an owner's or operator's license under Article 2 (§ Virginia Code 59.1-365
- Locality: means a county, city, or town as the context may require. See Virginia Code 1-221
- Person: means any individual, group of individuals, firm, company, corporation, partnership, business, trust, association, or other legal entity. See Virginia Code 59.1-365
- Race meeting: means the whole consecutive period of time during which horse racing with pari-mutuel wagering is conducted by a licensee. See Virginia Code 59.1-365
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.