Code of Virginia (Title 58.1 — Taxation)

Va. Code § 58.1-3817

Classification of events to which admission is charged

In accordance with the provisions of Article X, Section 1 of the Constitution of Virginia, events to which admission is charged shall be divided into the following classes for the purposes of taxation:

# 1.

Admissions charged for attendance at any event, the gross receipts of which go wholly to charitable purpose or purposes.

# 2.

Admissions charged for attendance at public and private elementary, secondary, and college school-sponsored events, including events sponsored by school-recognized student organizations.

# 3.

Admissions charged for entry into museums, botanical or similar gardens, and zoos.

# 4.

Admissions charged to participants in order to participate in sporting events.

# 5.

Admissions charged for entry into major league baseball games and events at any major league baseball stadium which has seating for at least 40,000 persons.

# 6.

All other admissions.

Last amended: Code 1950, § 58-404.1; 1950, p. 635; 1971, Ex. Sess., c. 1; 1984, c. 675; 1989, c. 291; 1997, c. 287.

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