SB400Introduced in the Senate
Admissions tax in counties; retail sales and use tax dedicated to promotion of tourism.
Introduced by Danny Diggs, District 24
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 HB 550.
Where it stands
Acts of Assembly Chapter text (CHAP0168)
April 6, 2026
How did lawmakers vote?
House of Delegates votes
2 recorded votes · each counted separately
Senate votes
3 recorded votes · each counted separately
House of DelegatesStage: Passed House (62-Y 35-N 0-A) · February 23, 2026
62
Yes
35
No
2
Absent or Not Voting
99 delegates recorded in this House of Delegates vote. Colors show vote categories only, not whether a vote was good or bad.
See how each delegate voted
| Delegate | District | Vote |
|---|---|---|
| Patrick Hope | 1 | Yes |
| Adele McClure | 2 | Yes |
| Alfonso Lopez | 3 | Yes |
| Charniele Herring | 4 | Yes |
| Kirk McPike | 5 | Yes |
| Richard Sullivan | 6 | Yes |
| Karen Keys-Gamarra | 7 | Yes |
| Irene Shin | 8 | Yes |
| Karrie Delaney | 9 | Yes |
| Dan Helmer | 10 | Yes |
Bill history
Prefiled and ordered printed; Offered 01-14-2026 26103459D
Referred to Committee on Finance and Appropriations
Fiscal Impact statement From TAX (1/21/2026 1:17 pm)
Reported from Finance and Appropriations (11-Y 1-N 1-A)
Rules suspended
Constitutional reading dispensed Block Vote (on 1st reading) (40-Y 0-N 0-A)
Passed by for the day Block Vote (Voice Vote)
Passed by for the day
Read second time
Engrossed by Senate (Voice Vote)
Read third time and passed Senate (25-Y 12-N 0-A)
Placed on Calendar
Read first time
Referred to Committee on Finance
Reported from Finance (15-Y 6-N)
Read second time
Read third time
Passed House (62-Y 35-N 0-A)
Enrolled
Bill text as passed Senate and House (SB400ER)
Signed by Speaker
Signed by President
Fiscal Impact statement From TAX (2/26/2026 3:21 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 168 (effective 7/1/2026)
Acts of Assembly Chapter text (CHAP0168)
Verify the information
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