SB400 Allows Virginia Counties to Levy Admissions Tax
Virginia Legislative Events
Summary
SB400 Allows Virginia Counties to Levy Admissions Tax
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Apr 9, 2026GovPing captured this document from the original source. If the source has since changed or been removed, this is the text as it existed at that time.
ChangeBridge / Virginia / SB400 Signed by Governor SB400 Senate Bill Signed by Governor 2026-04-06
Admissions tax in counties; retail sales and use tax dedicated to promotion of tourism.
Admissions tax in counties; retail sales and use tax dedicated to promotion of tourism. Allows a county in which a state sales and use tax of at least one percent that is at least partially dedicated to the promotion of tourism is imposed to levy a tax on admissions for attendance at an event. Under current law, any county may levy a tax on admissions for attendance at an event except such counties in which a state sales and use tax of at least one percent that is at least partially dedicated to the promotion of tourism is imposed. This bill is identical to HB 550.
Bill Details
State Virginia
Session 2026 Regular Regular Session
Chamber Senate
Official Source lis.virginia.gov/bill-details/20261/SB400
LegiScan View on LegiScan
Sponsors
Danny Diggs (Sen - R)
Action History
2026-04-06 Approved by Governor-Chapter 168 (effective 7/1/2026) 2026-04-06 Approved by Governor-Chapter 168 (effective 7/1/2026) 2026-03-10 Governor's Action Deadline 11:59 p.m., April 13, 2026 2026-03-10 S Enrolled Bill communicated to Governor on March 10, 2026 2026-02-26 S Fiscal Impact statement From TAX (2/26/2026 3:21 pm) 2026-02-24 S Signed by President 2026-02-24 H Signed by Speaker 2026-02-24 S Bill text as passed Senate and House (SB400ER) 2026-02-24 S Enrolled 2026-02-23 H Passed House (62-Y 35-N 0-A) 2026-02-23 H Read third time 2026-02-20 H Read second time 2026-02-18 H Reported from Finance (15-Y 6-N) 2026-02-04 H Referred to Committee on Finance 2026-02-04 H Read first time 2026-02-04 H Placed on Calendar 2026-01-30 S Read third time and passed Senate (25-Y 12-N 0-A) 2026-01-29 S Engrossed by Senate (Voice Vote) 2026-01-29 S Read second time 2026-01-28 S Passed by for the day 2026-01-28 S Passed by for the day Block Vote (Voice Vote) 2026-01-28 S Constitutional reading dispensed Block Vote (on 1st reading) (40-Y 0-N 0-A) 2026-01-28 S Rules suspended 2026-01-27 S Reported from Finance and Appropriations (11-Y 1-N 1-A) 2026-01-21 S Fiscal Impact statement From TAX (1/21/2026 1:17 pm) 2026-01-13 S Referred to Committee on Finance and Appropriations 2026-01-13 S Prefiled and ordered printed; Offered 01-14-2026 26103459D
Votes
2026-01-27 Reported from Finance and Appropriations (11-Y 1-N 1-A) Yea: 11 Nay: 1 2026-01-28 Constitutional reading dispensed Block Vote (on 1st reading) (40-Y 0-N 0-A) Yea: 40 Nay: 0 2026-01-30 Read third time and passed Senate (25-Y 12-N 0-A) Yea: 25 Nay: 12 2026-02-18 Reported from Finance Yea: 14 Nay: 0 2026-02-23 Passed House (62-Y 35-N 0-A) Yea: 62 Nay: 35
Committee Referrals
2026-01-13 S Finance and Appropriations 2026-02-04 H Finance
Bill Text Versions
2026-01-13 Introduced 2026-02-24 Enrolled Legislative data powered by LegiScan (CC BY 4.0)
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