§ 26-696. Exemptions.

No tax shall be collected under this article by museums, botanical or similar gardens, or zoos. In addition, no admission tax shall be collected under this article for house and garden tours, provided that the purpose of any such event is solely to raise money for charitable purposes and that the net proceeds derived from the event will be transferred to an entity or entities that are exempt from the sales and use tax pursuant to Code of Virginia, § 58.1-609.11. For purposes of this section, the term "house and garden tours" means tours conducted by nonprofit entities, either guided or self-guided, of public or private gardens, parks, cemeteries, houses and their ancillary structures, or other similar facilities intended to promote or educate the public on one or more of gardening, horticulture, farming, architecture, landscape architecture, interior decorating, or history.

(Code 1993, § 27-203; Code 2004, § 98-403; Ord. No. 2009-237-2010-12, § 1, 1-25-2010; Ord. No. 2015-40-85, § 1, 5-15-2015)

(Code 1993, § 27-203; Code 2004, § 98-403; Ord. No. 2009-237-2010-12, § 1, 1-25-2010; Ord. No. 2015-40-85, § 1, 5-15-2015)