Temporary places of amusement or entertainment—Deposit or bond.
Richmond, Va., City Code § 26-702
in effectSec. 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)
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_S26-702TEPLAMENEPBOFetched: 11/8/2026