Admission Tax
VA State Code § 58.1-3818 and Dinwiddie County Code Section 19-120
This is a 4% tax on admission charges. An admission charge is the charge made for each admission to any amusement or entertainment, exclusive of any federal tax, but including a charge made for season tickets, whether obtained by contribution or subscription, and including a cover charge or a charge made for the use of seats or tables, whether reserved or otherwise, and for similar accommodations in the city.
No such tax shall be charged on the admissions charged for the following classes of events:
- Admissions charged for attendance at any event, the gross receipts of which go wholly to charitable purposes, which shall include voluntary fire departments or rescue squads or auxiliaries thereof recognized by an ordinance or resolution of the political subdivision where such is located as being part of the safety program of such political subdivision;
- Admissions charged for attendance at public and private elementary, secondary, and college school-sponsored events, including events sponsored by school-recognized student organizations;
- Admissions charged to participants in order to participate in sporting events.
Admission Tax Remittance Form (PDF)