Admissions Tax
Due date: 20th day of the month following the month in which taxes are collected from the consumer.
Tax rate: Seven percent (7%) of any charge for admission to any place of amusement or entertainment where such the admission fee is fifty cents ($0.50) or more.
Description: Localities in Virginia are authorized by the Code of Virginia to tax each class of admissions with the same or with a different tax rate.
How does it work: The tax is levied upon and collected from each person who pays an admission charge of fifty cents ($0.50) or more to any place of amusement or entertainment (Examples: a circus, a fair, any type of sporting event, an automobile race, a theatrical performance). If any person is admitted free to any place of amusement or entertainment, an equivalent tax is levied upon and collected from that person based on the price charged to other persons of the same class for the same or similar accommodations. The taxes collected are deemed to be held in escrow by the person required to collect the taxes until remitted to the City's Finance Department, Collections Division.
Exemptions: No tax shall be payable by the following if admitted to any place of amusement or entertainment free:
- a bona fide officer or employee of the operator of such a place;
- any federal, state, city, county or town official or employee on official business;
- any person whose admission to such a place is required for the performance of some duty or work for the operator of such a place;
- any newspaper reporter, photographer, telegrapher, radio announcer or person performing a similar vocation who is admitted for the performance of special duties in connection with any event and whose special duties are the sole reason for the person’s presence;
- a child under twelve (12) years of age.
Additionally by City ordinance, no admissions tax shall be collected by museums, botanical or similar gardens or zoos.
Appeals: To Finance Director and/or Richmond Circuit Court. To view the City and State laws which govern the admission tax, select any of the following links:
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