Admissions tax in counties; retail sales and use tax dedicated to promotion of tourism.
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. This bill is identical to HB 550.
Bill status
signed
all 5 stages cleared
Introduction
Jan 2026
Committee Review
Feb 2026
Senate Passage
Feb 2026
House of Delegates Passage
Feb 2026
Signed into Law
Apr 2026
Introduced Jan 13, 2026
Signed Apr 6, 2026
Maddy AI version diff · 2 comparisons
What changed between versions
Enrolled
→
Chaptered
·
3 edits
MINOR
The bill has been officially enacted into law as Chapter 168 of the 2026 Virginia Acts of Assembly. The substantive text of the admissions tax law remains unchanged, but the document now includes the official approval date of April 6, 2026, and has been formatted with standard chapter headers and spacing.
Scope change
No change to the scope or applicability of the law; the bill's provisions regarding county admissions taxes remain the same.
TECHNICAL
Added official chapter number (Chapter 168) and the specific approval date (April 6, 2026) to the document header.
Replaced the generic 'ENROLLED' status with the specific 'Approved April 6, 2026' designation.
Inserted standard formatting elements, including a decorative header and extra spacing lines, typical of the final published version of a statute.
Floor votes · Senate Jan 28, 2026 · House of Delegates Feb 23, 2026
How they voted
39–0
Passed
Total votes 39
Jan 28, 2026
D
Democratic20
100% Yea
R
Republican19
100% Yea
Vote distribution
All Yea
All Nay
Mixed
No data
Full legislative history
Actions timeline
Total actions
27
Key actions
10
Committee
4
Apr 6, 2026
Signed into law
Approved by Governor-Chapter 168 (effective 7/1/2026)
executive
Feb 24, 2026
Upper · Passed
Signed by President
upper
Feb 24, 2026
Lower · Passed
Signed by Speaker
lower
Feb 24, 2026
Upper · Passed
Bill text as passed Senate and House (SB400ER)
upper
Feb 23, 2026
Lower · Passed
Passed House (62-Y 35-N 0-A)
lower
Feb 18, 2026
Lower · Passed
Reported from Finance (15-Y 6-N)
lower
Feb 4, 2026
Committee
Referred to Committee on Finance
lower
Jan 30, 2026
Upper · Passed
Read third time and passed Senate (25-Y 12-N 0-A)
upper
Jan 28, 2026
Upper · Passed
Passed by for the day
upper
Jan 28, 2026
Upper · Passed
Passed by for the day Block Vote (Voice Vote)
upper
Jan 27, 2026
Upper · Passed
Reported from Finance and Appropriations (11-Y 1-N 1-A)
upper
Jan 13, 2026
Committee
Referred to Committee on Finance and Appropriations
upper
1 primary · 0 co-sponsors
Sponsors
Role
Legislator
Party
State
District
P
Danny Diggs
RRepublican
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