SB 400 VA

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Became Law

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.

• J.D. "Danny" Diggs Republican · primary

1. Jan 13, 2026 Prefiled and ordered printed; Offered 01-14-2026 26103459D · upper
2. Jan 13, 2026 Referred to Committee on Finance and Appropriations · upper
3. Jan 21, 2026 Fiscal Impact statement From TAX (1/21/2026 1:17 pm) · upper
4. Jan 27, 2026 Reported from Finance and Appropriations (11-Y 1-N 1-A) · upper
5. Jan 28, 2026 Rules suspended · upper
6. Jan 28, 2026 Constitutional reading dispensed Block Vote (on 1st reading) (40-Y 0-N 0-A) · upper
7. Jan 28, 2026 Passed by for the day Block Vote (Voice Vote) · upper
8. Jan 28, 2026 Passed by for the day · upper
9. Jan 29, 2026 Read second time · upper
10. Jan 29, 2026 Engrossed by Senate (Voice Vote) · upper
11. Jan 30, 2026 Read third time and passed Senate (25-Y 12-N 0-A) · upper
12. Feb 4, 2026 Placed on Calendar · lower
13. Feb 4, 2026 Read first time · lower
14. Feb 4, 2026 Referred to Committee on Finance · lower
15. Feb 18, 2026 Reported from Finance (15-Y 6-N) · lower
16. Feb 20, 2026 Read second time · lower
17. Feb 23, 2026 Read third time · lower
18. Feb 23, 2026 Passed House (62-Y 35-N 0-A) · lower
19. Feb 24, 2026 Enrolled · upper
20. Feb 24, 2026 Bill text as passed Senate and House (SB400ER) · upper
21. Feb 24, 2026 Signed by Speaker · lower
22. Feb 24, 2026 Signed by President · upper
23. Feb 26, 2026 Fiscal Impact statement From TAX (2/26/2026 3:21 pm) · upper
24. Mar 10, 2026 Enrolled Bill communicated to Governor on March 10, 2026 · upper
25. Mar 10, 2026 Governor's Action Deadline 11:59 p.m., April 13, 2026 · executive
26. Apr 6, 2026 Approved by Governor-Chapter 168 (effective 7/1/2026) · executive
27. Apr 6, 2026 Acts of Assembly Chapter text (CHAP0168) · executive

The published texts of this bill as it moves through the legislature. Each links to the official document on the state legislature site. Data from OpenStates.

• Chaptered · PDF
• Chaptered · HTML
• Enrolled · PDF
• Enrolled · HTML
• Introduced · PDF
• Introduced · HTML