Phone: (804) 646-7000
Online: RVA311.com
Please submit all inquiries using
the City's RVA 311 system
Address:
Department of Finance
900 E. Broad Street
Richmond, VA 23219
Admission Tax
The City’s Admission Tax is managed by the Department of Finance’s Business Unit. The Admission Tax is a portion of the City’s excise tax types commonly referred to as ATOM Taxes. Please see below for more information and resources on the Admission Tax.
Pay Admission Tax Online
Click here to pay Admission Tax online
Admission Tax Forms
- ATOM Taxes and TID Fee Coupon Form – Use this form to file your Admission Tax return monthly
- Penalty and Interest Waiver Online Application Form - Use this online form to request a waiver of penalty and interest for this tax type
Admission Tax Rates, Dates, Penalties, and Interest
- Rate: 7 percent on any charge for admission to any place of amusement or entertainment
- Date: 20th day of each month is the due date for reports and remittances required covering the amount of tax collected during the preceding month
- Penalty: 10 percent or $10.00, whichever is greater, when not paid by the monthly due date
- Interest: Ten percent annually when not paid by the monthly due date which begins calculating the first of the following month
Admission Tax Governing Legislation*
For detailed legislative information on the Admission Tax, please refer to the following:
* Please note, this list may not be exhaustive of all sections of governing code
Admission Tax Frequently Asked Questions (FAQs)
What types of events are required to collect and remit the Admission Tax to the City?
Examples of the types of events that would be required to collect the Admissions Tax would be a circus, a fair, any type of sporting event, an automobile race, or a theatrical performance. Also, businesses such as restaurants, hotels and the like that charge an admission fee to enter the establishment for an event (e.g., a cover charge or other such entrance charges) would be required to collect and remit the Admission Tax for such charges.
Are there any exemptions to the Admission Tax?
Yes. No admissions tax shall be collected by museums, botanical or similar gardens, or zoos pursuant to the Richmond City Code.
How do I appeal a determination regarding the assessment of Admission Tax?
An administrative appeal may be filed in writing concerning the Admission Tax with the Director of Finance of the City of Richmond at the following address:
Director of Finance
Attn: Admission Tax Appeal
900 E. Broad Street, Suite 1003
Richmond, VA 23219
A judicial appeal may be filed with the Richmond Circuit Court at the following address:
Richmond Circuit Court
Attn: Admission Tax Appeal
400 N. Ninth Street
Richmond, VA 23219