HB550Introduced in the House of Delegates
Admissions tax in counties; retail sales and use tax dedicated to promotion of tourism.
Introduced by Jessica Anderson, District 71
What does this bill do?
Plain-English breakdown
Writing a plain-English summary of this bill… this can take a few seconds the first time.
Official description
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 SB 400.
Where it stands
Acts of Assembly Chapter text (CHAP0167)
April 6, 2026
How did lawmakers vote?
House of Delegates votes
3 recorded votes · each counted separately
Senate votes
3 recorded votes · each counted separately
SenateStage: Passed Senate (24-Y 14-N 0-A) · February 19, 2026
24
Yes
14
No
2
Absent or Not Voting
40 senators recorded in this Senate vote. Colors show vote categories only, not whether a vote was good or bad.
What do people think?
Citizen Voice
How would you vote on this bill?
An unofficial public opinion poll. It does not affect the bill or the official vote.
One response per device. Location is self-reported and not verified. Results are informal and not a scientific survey.
See how each senator voted
| Senator | District | Vote |
|---|---|---|
| Elizabeth Bennett-Parker | 5 | Yes |
| Michael Jones | 77 | Yes |
| Timmy French | 1 | No |
| Mark Obenshain | 2 | No |
| Chris Head | 3 | Yes |
| David Suetterlein | 4 | Absent |
| Travis Hackworth | 5 | No |
| Todd Pillion | 6 | No |
| William Stanley | 7 | No |
| Mark Peake | 8 | No |
Bill history
Prefiled and ordered printed; Offered 01-14-2026 26102130D
Referred to Committee on Finance
Fiscal Impact statement From TAX (1/19/2026 3:03 pm)
Subcommittee recommends reporting (7-Y 3-N)
Reported from Finance (15-Y 7-N)
Read first time
Passed by for the day
Read second time and engrossed
Read third time and passed House (60-Y 37-N 0-A)
Constitutional reading dispensed (on 1st reading)
Referred to Committee on Finance and Appropriations
Reported from Finance and Appropriations (8-Y 5-N)
Read second time
Rules suspended
Constitutional reading dispensed Block Vote (on 2nd reading) (38-Y 0-N 0-A)
Passed by for the day
Read third time
Passed Senate (24-Y 14-N 0-A)
Enrolled
Bill text as passed House and Senate (HB550ER)
Signed by Speaker
Signed by President
Fiscal Impact statement From TAX (2/24/2026 8:17 pm)
Enrolled Bill communicated to Governor on March 10, 2026
Governor's Action Deadline 11:59 p.m., April 13, 2026
Approved by Governor-Chapter 167 (effective 7/1/2026)
Acts of Assembly Chapter text (CHAP0167)
Verify the information
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