ADMISSION TAXES

Richmond, Va., City Code ch. 26, art. IX

in effect

Richmond, Va., City Code § 26-694 Definitions.

Sec. 26-694. - Definitions. (a) The following words, terms and phrases, when used in this section, shall have the meanings ascribed to them in this subsection, except where the context clearly indicates a different meaning: Admission charge means the charge made for admission to any amusement or entertainment, exclusive of any Federal tax thereon, but including a charge made for season tickets, whether obtained by contribution or subscription, and including a cover charge made for the use of seats or tables or for similar accommodations in the City. Place of amusement or entertainment means any place in the City wherein or whereat any of the following is located, conducted, performed, exhibited or operated and for which an admission charge is made: (1) Circus, carnival, menagerie, moving picture show, fair, show or an exhibition of any kind; (2) Dance; (3) Baseball, basketball or football game; (4) Wrestling match, boxing match or sport of any kind; (5) Swimming contest or exhibition; (6) Swimming pool; (7) Concert; (8) Theatrical, vaudeville, dramatic, operatic or musical performance or a performance similar thereto; (9) Lecture, talk, literary reading or performance similar thereto; (10) Such an attraction as a merry-go-round, Ferris wheel, roller coaster, leap-the-dips or the like; (11) Automobile race, midget auto race or horse race; (12) Ice skating or roller skating rink or arena; or (13) Any other public amusement, performance or exhibition not specifically named in this definition. (b) The foregoing enumeration of specific amusements and entertainments shall not be deemed to exclude other amusements and entertainments otherwise within the meaning of those words. (Code 1993, § 27-201; Code 2004, § 98-401; Code 2015, § 26-694; Code 2020, § 26-694)

Richmond, Va., City Code § 26-695 Levy.

Sec. 26-695. - Levy. A tax in the amount of seven percent of any charge for admission to any place of amusement or entertainment where such charge is $0.50 or any amount in excess thereof is hereby levied upon and shall be collected from each person who pays an admission charge of $0.50 or more to any place of amusement or entertainment, one-half cent or more being treated as $0.01. (Code 1993, § 27-202; Code 2004, § 98-402; Code 2015, § 26-695; Code 2020, § 26-695; Ord. No. 2009-237-2010-12, § 1, 1-25-2010)

Richmond, Va., City Code § 26-696 Exemptions.

Sec. 26-696. - Exemptions. No tax shall be collected under this article by museums, botanical or similar gardens, or zoos. In addition, no admission tax shall be collected under this article for house and garden tours, provided that the purpose of any such event is solely to raise money for charitable purposes and that the net proceeds derived from the event will be transferred to an entity or entities that are exempt from the sales and use tax pursuant to Code of Virginia, § 58.1-609.11. For purposes of this section, the term "house and garden tours" means tours conducted by nonprofit entities, either guided or self-guided, of public or private gardens, parks, cemeteries, houses and their ancillary structures, or other similar facilities intended to promote or educate the public on one or more of gardening, horticulture, farming, architecture, landscape architecture, interior decorating, or history. (Code 1993, § 27-203; Code 2004, § 98-403; Code 2015, § 26-696; Code 2020, § 26-696; Ord. No. 2009-237-2010-12, § 1, 1-25-2010; Ord. No. 2015-40-85, § 1, 5-15-2015)

Richmond, Va., City Code § 26-697 Season tickets or subscriptions.

Sec. 26-697. - Season tickets or subscriptions. Amounts paid for admission by season tickets or subscription shall not be exempt from the tax levied by Section 26-695. (Code 1993, § 27-204; Code 2004, § 98-404; Code 2015, § 26-697; Code 2020, § 26-697)

Richmond, Va., City Code § 26-698 Collection.

Sec. 26-698. - Collection. (a) Every person receiving any payment for admission to any place of amusement or entertainment with respect to which a tax is levied under this article shall collect the amount of tax imposed under this article from the person making an admission payment at the time of the payment of such admission or from the person admitted free at the time of such admission. (b) The taxes to be collected under this article shall be deemed to be held in escrow by the person required to collect such taxes until remitted to the City as provided in this article. (Code 1993, § 27-205; Code 2004, § 98-405; Code 2015, § 26-698; Code 2020, § 26-698)

Richmond, Va., City Code § 26-699 Report and remittance.

Sec. 26-699. - Report and remittance. The person collecting any admission tax, as prescribed under this article, shall make out a report upon such forms setting forth such information as the Director of Finance may prescribe and require, showing the amount of admission charges collected, exclusive of the Federal tax thereon, and the tax from the admission for which such person is liable, and shall sign and deliver such report to the City Collector with a remittance of the tax. Except as provided by Sections 26-700 and 26-701, the reports and remittances required in this article shall be made on or before the 20th day of each month covering the amount of tax collected during the preceding month. If the remittance is by check or money order, it shall be payable to the order of the City, and all remittances received by the City Collector shall be promptly paid into the City treasury. (Code 1993, § 27-206; Code 2004, § 98-406; Code 2015, § 26-699; Code 2020, § 26-699)

Richmond, Va., City Code § 26-700 Cessation of business; report and tax due immediately.

Sec. 26-700. - Cessation of business; report and tax due immediately. Whenever any person required to collect and pay to the City a tax under Section 26-695 shall quit or otherwise dispose of any business, any tax payable under this article to the City shall become immediately due and payable, and such person shall immediately make a report and pay the tax due. (Code 1993, § 27-207; Code 2004, § 98-407; Code 2015, § 26-700; Code 2020, § 26-700)

Richmond, Va., City Code § 26-701 Temporary places of amusement or entertainment—Due date of report and payment.

Sec. 26-701. - Temporary places of amusement or entertainment—Due date of report and payment. Whenever any place of amusement or entertainment makes an admission charge which is subject to the tax levied by Section 26-695 and the operation of such a place is of a temporary or transitory nature, the Director of Finance shall require the report and remittance of the admission tax to be made on the day following its collection if the operation is for one day only, on the day following the conclusion of a series of performances or exhibitions conducted or operated on more than one day, or at such other reasonable time as the Director shall determine. (Code 1993, § 27-208; Code 2004, § 98-408; Code 2015, § 26-701; Code 2020, § 26-701)

Richmond, Va., City Code § 26-702 Temporary places of amusement or entertainment—Deposit or bond.

Sec. 26-702. - Temporary places of amusement or entertainment—Deposit or bond. Before any temporary or transient amusement or entertainment shall begin operation and before any license shall be issued therefor, if a license is required, the person operating the temporary or transient amusement or entertainment shall deposit with the Collector a sum of money or in lieu thereof a bond with corporate surety, conditioned upon the faithful compliance with Section 26-701, and in form approved by the City Attorney in an amount to be estimated by the Director of Finance as sufficient to cover the admission tax required to be collected by such person under Section 26-695 and the amount of license tax required under the applicable provisions of the license schedule included in this chapter, if any. Such money or bond shall be security for the collection of and payment to the City of the admission tax and such license tax. At the conclusion of such transitory or transient operation in the City, such person shall file with the Collector the report required by Section 26-699 and with the Director of Finance a like report showing gross admission charges and pay the tax collected and the license tax assessed to the Collector. Upon such reports being filed and payments being made, the Collector shall refund the deposit or surrender the bond, as the case may be. (Code 1993, § 27-209; Code 2004, § 98-409; Code 2015, § 26-702; Code 2020, § 26-702)

Richmond, Va., City Code § 26-703 Temporary places of amusement or entertainment—Collection when operator fails to collect and report.

Sec. 26-703. - Temporary places of amusement or entertainment—Collection when operator fails to collect and report. Should any operator of a temporary or transient amusement or entertainment fail to file the report or pay the taxes required by Section 26-695 within five days from the termination of the operation of the amusement or entertainment, the Director of Finance shall thereupon respectively charge and assess such person with the charges computed upon the basis of the best information available and proceed to collect the taxes out of the deposit or by virtue of the bond and by every other lawful means. (Code 1993, § 27-210; Code 2004, § 98-410; Code 2015, § 26-703; Code 2020, § 26-703)

Richmond, Va., City Code § 26-704 Powers and duties of Director or designee.

Sec. 26-704. - Powers and duties of Director or designee. It shall be the duty of the Director to ascertain the name of every person operating a place of amusement or entertainment in the City who is liable for the collection of the tax levied by Section 26-695. The Director or designee may have a summons or warrant of arrest issued for any person whom the Director has reasonable grounds to believe has failed, refused or neglected to collect the tax or to make, within the time provided by Sections 26-700 and 26-701, the reports or remittances required therein and may serve a copy of such summons or execute such warrant upon such person in the manner provided by law and shall make one return of the original to the judge having jurisdiction of such offense. Police powers are hereby conferred upon the Director or designee and any duly authorized finance employees while engaged in performing their duties as such under this section, and they shall exercise all the powers and authority of police officers in performing such duties. (Code 1993, § 27-211; Code 2004, § 98-411; Code 2015, § 26-704; Code 2020, § 26-704)

Richmond, Va., City Code § 26-705 Violations; penalty.

Sec. 26-705. - Violations; penalty. (a) Any person violating or failing to comply with any of the sections of this article shall, upon conviction in General District Court, be punished as provided for Class 1 misdemeanors. Each such violation or failure shall constitute a separate offense. Such conviction shall not relieve any such person from the payment, collection or remittance of such tax, penalties and interest, as provided in this article. (b) The City reserves the right to prosecute violations of the City's tax laws under the applicable criminal provisions of State law. (Code 1993, § 27-212; Code 2004, § 98-412; Code 2015, § 26-705; Code 2020, § 26-705)

Source: City of Richmond, Virginia, Code (2026 recodification) and Charter (Municode Library, library.municode.com)URL: https://library.municode.com/va/richmond/codes/code_of_ordinances?nodeId=PTIICICO_CH26TA_ARTIXADTAFetched: 11/8/2026