2014 Virginia Code
Title 58.1 - Taxation
§ 58.1-3818.02. Admissions tax in Stafford County
A. Beginning July 1, 2014, Stafford County is authorized to impose a tax on admissions to an entertainment venue located in the county that (i) is licensed to do business in the county for the first time on or after July 1, 2013, and (ii) requires at least 75 acres of land, and such land must be purchased or leased by the entertainment venue owner on or after June 1, 2013. The tax shall not exceed 10 percent of the amount of charge for admission to any such venue.
B. The provisions of this section shall expire on July 1, 2015, if no entertainment venue exists in Stafford County upon which the tax authorized in subsection A is imposed.
2013, c. 654.
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