JAMES CITY — James City County supervisors are considering adding an admissions tax next year.
Supervisors approved their 2026 legislative agenda — the county’s list of potential legislative changes — during their Tuesday business meeting. The agenda included an item to repeal part of the Virginia code that prevents it from enacting an admissions tax.
Admissions taxes are levied at places such as Busch Gardens, Water County and other venues where an entrance fee is charged as a way to generate local income. However, Virginia code excludes counties with a state sales and use tax of at least 1% from having an admissions tax, said County Attorney Adam Kinsman.
Both James City and York counties are not allowed to have an admissions tax because of the so-called Tommy Tax.
The Tommy Tax — the Historic Triangle’s 1% state sales and use tax named for former state Sen. Tommy Norment — was approved in 2018, with 50% of revenue used to market the Historic Triangle as a tourism area. The other 50% is distributed back to the localities where the revenue was made. For an admissions tax to occur in the county, a General Assembly member would need to sponsor the proposed change.
The legislative agenda also included a state code amendment to change how the county advertises real-estate reassessments. The change would have the county taking inflation into account. Other items included a state code amendment to extend a 40-foot “no contact” rule at voting centers as well as efforts to combat against deed theft.
James W. Robinson, 757-799-0621, james.robinson@virginiamedia.com
