Computation of Tax
The tax is 10 percent of the admission charge, not to exceed $0.50 per person.
Admissions taxes are due the last day of the month following the month being reported.
Collected from Customer
Every entity collecting the tax must file a return with the City on taxes collected on admissions, showing the number of persons admitted, the amount of admission charges collected, the amount of the taxes due, and the amount of taxes being remitted with the return. The return and payment of the taxes collected should be filed with the City on or before the last day of the month following the month being reported.
Persons liable for the tax must file returns with:
Tax Audit, Research & Analysis
Department of Finance
City of Alexandria - Miscellaneous Tax
P.O. Box 34842
Alexandria, VA 22334-0842
Excluded from Taxation
There shall be no admissions tax on any admission charge for:
- Any event for which the gross receipts are dedicated solely to charitable purposes;
- Any event established solely to raise money for charitable purposes;
- Any public or private elementary, secondary or college school-sponsored event, including events sponsored by school-recognized student organizations;
- Entry into museums, botanical and similar gardens, and zoos; and
- Participation as an entrant in a sporting event.
Bonds for Fiduciary Taxes
Any business more than two months past due in the payment of admissions, meal sales, or transient lodging taxes may be required to place a bond for these taxes. Since fiduciary taxes collected from customers are held in trust by the business owner, they should not be commingled with the business's operating funds.
Business Records and Returns Subject to Audit
Any person liable for the tax should keep current and accurate records for City audit for a period of two years.