The City of Hampton, VA imposes a tax in the amount of 10% of any admission charge of $0.35 or more to any place of amusement or entertainment. This tax should be collected from each person who pays the charge, and must be remitted to the City no later than the 20th of each month following the month of collection.
"Admissions charges" include charges made for admission to any amusement or entertainment, exclusive of any federal tax thereon. It includes charges made for season tickets and charges of that nature, whether they be obtained through contributions, subscriptions or other means. It also includes "cover charges" and charges made for the use of seats and tables, reserved or otherwise. When a person is admitted free, but is subjected to a service charge, the service charge shall be considered a charge for admission. (Hampton City Code 37-276) If you have any questions regarding this information, please call the Office of the Commissioner of the Revenue at (757) 727-6700 or email the Office of the Commissioner of the Revenue.
Returns & Remittances
Returns and remittances can either be remitted online through the Smart Payment Portal or by mail to:
Commissioner of the Revenue Attn: Excise Tax P.O. Box 636 Hampton, VA 23669