JAMES CITY COUNTY – James City County officials are considering a new admissions tax after gaining authority from the state legislature. Several supervisors indicated support for a rate below the 10% maximum allowed under state law, likely focused on amusement parks.
During a public hearing on May 12, county staff explained that James City and York counties had previously been the only counties in Virginia unable to levy an admissions tax, but new legislation allows both localities to impose one of up to 10%.
County staff said the tax could apply to venues and activities including amusement parks, sporting events and movie theaters, though localities can create exclusions for categories such as charitable or school-sponsored events. Staff noted amusement parks would likely be “the county’s most significant payer.”
Public comment was overwhelmingly opposed to the tax, with several residents asking the board to reject the proposal.
Susan Franz, a county resident, said residents, not just tourists, would bear the burden.
“A tax doesn’t land on some abstract visitor. It lands on us … every single time,” Franz said. “The arts, athletics and culture of this county are not luxuries to be taxed. They are the lifeblood of this community.”
Chris Anderson, a county resident, echoed affordability concerns, warning that increasing costs at attractions such as Busch Gardens Williamsburg could drive tourists elsewhere.
“Just because we can doesn’t mean we should,” Anderson said.
Another county resident,Stephen Maynes called it another financial strain on residents already facing tax increases.
“James City County residents are saying enough is enough. Control the spending. Live within our means,” he said.
Board discussion suggested little support for the full 10% rate.
“I’m more comfortable with six [percent],” said Vice Chair Ruth Larson while emphasizing that school events would not be a target.
Powhatan District Board Member Tracy Wainwright expressed concern about broad application of the tax. “At this point, that’s the only entity I would be willing to consider,” Wainwright said, referring to amusement parks.
Supporters said the admissions tax could diversify county revenue beyond residential property taxes and shift more of the burden to visitors.
“This is an opportunity for us to provide additional revenue to the community that will be primarily carried by visitors to the area,” Chair John McGlennon said, adding support for “perhaps at the 5 or 6% rate.”
Supervisors directed staff to return with more detailed options, including possible exclusions and coordination with York County, which is considering a similar measure. The board said it hopes to make a decision by July 1.
