YORK COUNTY – The York County Board of Supervisors agreed on a proposed 5% admissions tax for amusement and water parks at their meeting on Aug. 4.
The decision comes after the Virginia General Assembly granted York County the ability to impose an admissions tax of up to 10%, like other Virginia localities, at the start of the 2027 fiscal year on July 1. Prior to the 2026 legislative session, Historic Triangle counties were barred from applying admissions taxes concurrently with a regional 1% retail sales tax.
In May, James City County, in response to the change in the law, implemented a 5% admissions tax on movie theaters and amusement parks. Hampton and Newport News both have a 10% tax rate.
At the 5% rate, Susan Goodwin, deputy county administrator, said county staff projected $450,000 in generated revenue in the 2027 fiscal year, with a total of $900,000 after a full year of the tax. Goodwin recommended an effective date of Jan. 1, 2027, in order to allow the county time to notify affected businesses and establish collection procedures.
While a larger range of businesses were identified as eligible for the admissions tax – including ghost tours, for-profit sporting events and sightseeing cruises – the board opted to limit the tax to amusement and water parks. Supervisors said the narrower focus would decrease the financial burden on smaller businesses while still targeting tourism-related attractions.
“If you have something that’s going to draw tourists, let’s get the tourists to help pay our schools and reduce the load on our residential taxpayers,” Vice Chairman Thomas G. Shepperd, Jr. said.
While a public hearing on the proposed tax hasn’t been scheduled, officials are hoping to have a vote at the next meeting on Aug. 18.
