The York County Board of Supervisors reached an agreement on the terms of a proposed admissions tax — 5% applying to amusement and water parks.
A public hearing is scheduled for Aug. 18 at York Hall at 7 p.m.
The decision follows authorization by the Virginia General Assembly, effective July 1, for York to implement an admissions tax of up to 10%, like most other Virginia cities and counties do. In 2018, the legislature allowed Historic Triangle localities (Williamsburg, James City County and York) to add a regional 1% retail sales tax on top of the state sales tax, but then prohibited the concurrent use of an admission tax. The July 1 change lifted that restriction.
The law change also prompted neighboring James City, in its fiscal year 2027 budget, to enact a 5% admissions tax on amusement parks and movie theaters. Busch Gardens has already sent notice to customers that its membership price will rise in response.
York’s 5% tax is projected to generate $450,000 in revenue for the 2027 fiscal year, with $900,000 collected after a full year of implementation. The recommended start date is Jan. 1 to allow time for public education, administrative prep and software updates.
Staff from the Treasurer’s Office, Commissioner of the Revenue, Finance, County Attorney’s Office and County Administration worked together to evaluate “which admission-based activities could or should be included in the York County ordinance,” according to Deputy County Administrator Susan Goodwin. “Staff considered the potential revenue, administrative impact, and types of businesses that would be affected.”
Vice Chairman Thomas Shepperd noted that targeting tourism-heavy businesses will help to ease the load on residential taxpayers.
A York County working group initially recommended a wider range of eligible businesses — including for-profit sporting events and performances, and ghost tours, walking tours, sightseeing cruises and flights — be eligible for the tax.
“Collectively, these businesses represent the overwhelming majority of the county’s potential admissions tax revenue, and are primarily visitor and tourism oriented,” Goodwin said.
But supervisors ultimately narrowed the scope to avoid potentially putting a burden on smaller businesses.
“I don’t know why we want to bust people on an admission tax to do a ghost tour around here or go to a sporting event or something. I’d rather keep no admission tax there to entice people to come here,” District 4 Supervisor G. Stephen Roane said.
Both Hampton and Newport News have an admission tax rate of 10%.
