SB 400

Virginia Senate bill in Session 2026.

Status: enacted. Latest action: April 6, 2026.

Admissions tax in counties; retail sales and use tax dedicated to promotion of tourism.

Bill ID VA-2026-SB-400
Session 2026
Status enacted
Committee Finance; Finance and Appropriations
Senate enacted 2026-04-06
Tax / Budget / Appropriations
Summary

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.

Sponsor
Diggs
Official Source Back to Bills
Actions Timeline
Date Event Detail
2026-01-13 Introduced Bill introduced
2026-04-06 Status enacted
2026-04-06 Latest Action Acts of Assembly Chapter text (CHAP0168)
More Bills From This Sponsor
SB 396
Driver's licenses; requirements for initial licensure, persons age 18 to 21.
enacted • Senate
SB 707
Dogs; devocalization, prohibited, exception, penalty.
enacted • Senate
SB 59
Photo speed monitoring devices; photo-monitoring systems for traffic signals, proof of violation.
enacted • Senate
SB 67
Parking enforcement; high tourism localities.
enacted • Senate
SB 399
Driver training school and driver training instructors; standards, discipline, report.
enacted • Senate
SB 124
Towing, impoundment, etc.; payments or reimbursements by the Commonwealth.
enacted • Senate
More Bills In This Topic
HB 30
Budget Bill.
enrolled • House of Delegates
HB 1011
Compost and other products containing organic soil amendments; waste disposal infrastructure, etc.
enacted • House of Delegates
HB 1444
Virginia Clean Energy Innovation Bank; created, report, membership.
enacted • House of Delegates
SB 225
Virginia Clean Energy Innovation Bank; created, report, membership.
enacted • Senate
SB 226
Compost and other products containing organic soil amendments; waste disposal infrastructure, etc.
enacted • Senate
HR 382
Commending the Commonwealth Institute for Fiscal Analysis.
enrolled • House of Delegates
Related Topics
Education
53 shared bills
Business / Commerce
42 shared bills
Labor / Employment
25 shared bills
Housing
20 shared bills
Energy
17 shared bills
Same Topic Bills From Other States
SB 160
Reckless Stunt Driving; a motor vehicle involved in a second offense of reckless stunt driving; replace the forfeiture penalty
Georgia • 1033 • enacted
HB 4028
Relating to sales tax on construction materials
West Virginia • 2026RS • enacted
HB 381
An Act relating to the taxation of certain natural gas project property and related facilities; relating to local contributions for public school funding; relating to municipal property taxes; relating to the Alaska Gasline Development Corporation and funds of the Alaska Gasline Development Corporation; relating to reporting requirements for natural gas pipeline projects; creating the Alaska affordable heating fuel fund; relating to approval of contracts by the Regulatory Commission of Alaska and inflation adjustment of the maximum price of natural gas; establishing an income tax on certain entities producing or transporting oil or gas in the state; relating to an alternative volumetric tax on natural gas throughput; relating to a municipal impact grant program and fund; relating to agreements and a payment related to a natural gas project; and providing for an effective date.
Alaska • 34 • enacted
HB 6131
Public utilities: rates; disclosure of uses of increased revenue; require to be provided with rate increase requests.
Michigan • 2025-2026 • in_committee
SB 595
Various Revenue Laws Changes.
North Carolina • 2025 • unknown
HB 2
Subtraction Modification - Public Safety Retirement Income
Maryland • 2026 • introduced