§ 36-270. Exceptions.

No tax shall be payable under this division for admission to the following amusements or entertainments:

(a)

Athletic events held by a college or university for teams or athletes that regularly participate in such college's or university's athletic programs and dances held by a college or university.

(b)

Athletic events that are held at a municipal facility or any amusement or entertainment event that is sponsored by the city.

(c)

Dances or any athletic or cultural event conducted by an elementary or secondary school, public or private. Fundraising activities such as carnivals and other amusement or entertainment events shall be subject to the tax provided for in section 36-262 of this division.

(d)

Any athletic event that is held as part of the Virginia High School League All-Star Games.

(e)

Amateur participants in sports tournaments. For purposes of this exemption a sports tournament shall be defined as a series of sports or athletic contests taking place during a limited period of time rather than throughout a regular season, where all the participants or teams are amateur, includes teams or participants from outside the region 2000 area and which has been sanctioned by an appropriate sanctioning body. Examples of sports tournaments include but shall not be limited to, bowling tournaments, miniature golf tournaments, softball tournaments, basketball tournaments, skating tournaments and similar sport activities.

(Ord. No. O-90-130, 5-15-90, eff. 7-1-90; Ord. No. O-96-140, 5-28-96)

(Ord. No. O-90-130, 5-15-90, eff. 7-1-90; Ord. No. O-96-140, 5-28-96)