Newport News Admissions Tax

City of Newport News Code of Ordinances §40-230.

Excise Tax filing forms (PDF) here.

The City of Newport News charges a tax on events to which admission is charged.

Taxable Activities

Admission charges include the following (exclusive of any federal tax):

• Charges for admission to any amusement or entertainment, including a charge for season tickets
• Cover charges or a charge made for the use of seats or tables
• When a person is admitted free of charge, but is subjected to a service charge, the service charge is considered a charge for admission

Exempt Activities

There is no tax on admissions charged for the following:

• Attendance at any event whereby the gross receipts go wholly to charitable purpose or purposes
• Attendance at public and private elementary, secondary, and college school-sponsored events, including events sponsored by school-recognized student organizations
• Entry into museums, botanical or similar gardens, and zoos
• Admissions charged to participants in order to participate in sporting events

Tax Collection

Every business that charges admission to an activity is obligated to charge and collect the tax from each person who pays the charge, and remit the admission tax to the Commissioner of the Revenue no later than the 20th of each month following the month of collection.

For assistance with Admissions tax, please call the Related Taxes Department at 757-926-8644.