CHAPTER 363

AN ACT to amend the Code of 1950 by adding a section num-
bered 58-10.1, so as to classify for purposes of taxation
certain activities to which admission is charged. rH ;

313

Approved April 5, 1950

Be it enacted by the General Assembly of Virginia:
1. That the Code of 1950 be amended by adding thereto a
section, numbered 58-10.1, as follows:
58-10.1. Classification of events to which admission is
charged.—In accordance with the provisions of § 168 of the
Constitution of Virginia, events to which admission is charged
shall be divided into the following classes for the purposes of
taxation:

a. Admissions charged for attendance at any event, the
gross receipts of which go wholly to charitable purpose or
purposes.

b. All other admissions.

2. All acts or parts of acts in conflict with this act are
expressly repealed to the extent of such conflict.