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Temporary places of amusement or entertainment—Due date of report and payment.

Richmond, Va., City Code § 26-701
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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)
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_ARTIXADTA_S26-701TEPLAMENUEDAREPAFetched: 11/8/2026

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