{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2026\/code-json\/15.2-912.2.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2026\/code-text\/15.2-912.2.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2026\/code-xml\/15.2-912.2.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2026\/code-html\/15.2-912.2.html"}],"law_id":349360,"edition_id":2,"section_id":349360,"structure_id":50051,"section_number":"15.2-912.2","catch_line":"Proceeds exempt from local taxation","history":"1995, c. 837, \u00a7 18.2-340.32; 1997, cc. 777, 838; 1998, c. 679; 2003, c. 884; 2004, c. 462; 2006, c. 644.","full_text":"No locality may impose a gross receipts, entertainment, admission or any other tax based on revenues of qualified organizations derived from the conduct of charitable gaming.\n\nThe definitions set forth in \u00a7 18.2-340.16 shall apply to this section.\n\n","order_by":null,"text":{"0":{"id":1302022,"text":"No locality may impose a gross receipts, entertainment, admission or any other tax based on revenues of qualified organizations derived from the conduct of charitable gaming.","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1,"next_prefix":""},"1":{"id":1302023,"text":"The definitions set forth in \u00a7 18.2-340.16 shall apply to this section.","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1,"prior_prefix":""}},"ancestry":[{"id":50051,"edition_id":2,"name":"Public Health and Safety; Nuisances","identifier":"1","label":"article","depth":4,"order_by":1,"parent_id":50050,"metadata":{"child_laws":49,"child_structures":0},"date_created":"2026-08-02 02:20:59","date_modified":"2026-08-02 12:29:25","permalink":{"id":1383361,"object_type":"structure","relational_id":50051,"identifier":"1","token":"15.2\/II\/9\/1","url":"\/15.2\/II\/9\/1\/","edition_id":2,"permalink":0,"preferred":1}},{"id":50050,"edition_id":2,"name":"General Powers of Local Governments","identifier":"9","label":"chapter","depth":3,"order_by":1,"parent_id":49834,"metadata":{"child_laws":137,"child_structures":6},"date_created":"2026-08-02 02:20:59","date_modified":"2026-08-02 12:29:25","permalink":{"id":1383359,"object_type":"structure","relational_id":50050,"identifier":"9","token":"15.2\/II\/9","url":"\/15.2\/II\/9\/","edition_id":2,"permalink":0,"preferred":1}},{"id":49834,"edition_id":2,"name":"Powers of Local Government","identifier":"II","label":"subtitle","depth":2,"order_by":2,"parent_id":49831,"metadata":{"child_laws":1081,"child_structures":112},"date_created":"2026-08-02 02:16:24","date_modified":"2026-08-02 12:29:25","permalink":{"id":1379371,"object_type":"structure","relational_id":49834,"identifier":"II","token":"15.2\/II","url":"\/15.2\/II\/","edition_id":2,"permalink":0,"preferred":1}},{"id":49831,"edition_id":2,"name":"Counties, Cities and Towns","identifier":"15.2","label":"title","depth":1,"order_by":46,"parent_id":null,"metadata":{"child_laws":2297,"child_structures":225},"date_created":"2026-08-02 02:16:22","date_modified":"2026-08-02 12:29:22","permalink":{"id":1378281,"object_type":"structure","relational_id":49831,"identifier":"15.2","token":"15.2","url":"\/15.2\/","edition_id":2,"permalink":0,"preferred":1}}],"structure_contents":[{"id":349342,"structure_id":50051,"section_number":"15.2-900","catch_line":"Abatement or removal of nuisances by localities; recovery of costs","url":"\/15.2-900\/","token":"15.2\/II\/9\/1\/15.2-900","metadata":false},{"id":349344,"structure_id":50051,"section_number":"15.2-901","catch_line":"Locality may provide for removal or disposal of trash and clutter, cutting of grass, weeds, and running bamboo; penalty in certain counties; penalty","url":"\/15.2-901\/","token":"15.2\/II\/9\/1\/15.2-901","metadata":false},{"id":349343,"structure_id":50051,"section_number":"15.2-901.1","catch_line":"Locality may provide for control of running bamboo; civil penalty","url":"\/15.2-901.1\/","token":"15.2\/II\/9\/1\/15.2-901.1","metadata":{"court_decisions":""}},{"id":349345,"structure_id":50051,"section_number":"15.2-902","catch_line":"Authority of locality to control certain noxious weeds","url":"\/15.2-902\/","token":"15.2\/II\/9\/1\/15.2-902","metadata":false},{"id":349346,"structure_id":50051,"section_number":"15.2-903","catch_line":"Ordinances taxing and regulating \"automobile graveyards,\" \"junkyards,\" and certain vacant and abandoned property","url":"\/15.2-903\/","token":"15.2\/II\/9\/1\/15.2-903","metadata":false},{"id":349347,"structure_id":50051,"section_number":"15.2-904","catch_line":"Authority to restrict keeping of inoperable motor vehicles, etc., on residential or commercial property; removal of such vehicles; penalty","url":"\/15.2-904\/","token":"15.2\/II\/9\/1\/15.2-904","metadata":false},{"id":349348,"structure_id":50051,"section_number":"15.2-905","catch_line":"Authority to restrict keeping of inoperable motor vehicles, etc., on residential or commercial property; removal of such vehicles","url":"\/15.2-905\/","token":"15.2\/II\/9\/1\/15.2-905","metadata":false},{"id":349350,"structure_id":50051,"section_number":"15.2-906","catch_line":"Authority to require removal, repair, etc., of buildings and other structures","url":"\/15.2-906\/","token":"15.2\/II\/9\/1\/15.2-906","metadata":false},{"id":349349,"structure_id":50051,"section_number":"15.2-906.1","catch_line":"Expired","url":"\/15.2-906.1\/","token":"15.2\/II\/9\/1\/15.2-906.1","metadata":false},{"id":349353,"structure_id":50051,"section_number":"15.2-907","catch_line":"Authority to require removal, repair, etc., of buildings and other structures harboring illegal drug use or other criminal activity","url":"\/15.2-907\/","token":"15.2\/II\/9\/1\/15.2-907","metadata":false},{"id":349351,"structure_id":50051,"section_number":"15.2-907.1","catch_line":"Authority to require removal, repair, etc., of buildings that are declared to be derelict; civil penalty","url":"\/15.2-907.1\/","token":"15.2\/II\/9\/1\/15.2-907.1","metadata":false},{"id":349352,"structure_id":50051,"section_number":"15.2-907.2","catch_line":"Authority of locality or land bank entity to be appointed to act as a receiver to repair derelict and blighted buildings in certain limited circumstances","url":"\/15.2-907.2\/","token":"15.2\/II\/9\/1\/15.2-907.2","metadata":false},{"id":349355,"structure_id":50051,"section_number":"15.2-908","catch_line":"Authority of localities to remove or repair the defacement of buildings, walls, fences and other structures","url":"\/15.2-908\/","token":"15.2\/II\/9\/1\/15.2-908","metadata":false},{"id":349354,"structure_id":50051,"section_number":"15.2-908.1","catch_line":"Authority to require removal, repair, etc., of buildings and other structures harboring a bawdy place","url":"\/15.2-908.1\/","token":"15.2\/II\/9\/1\/15.2-908.1","metadata":false},{"id":349356,"structure_id":50051,"section_number":"15.2-909","catch_line":"Authority to require removal, repair, etc., of wharves, piers, pilings, bulkheads, vessels or abandoned, obstructing or hazardous property","url":"\/15.2-909\/","token":"15.2\/II\/9\/1\/15.2-909","metadata":false},{"id":349357,"structure_id":50051,"section_number":"15.2-910","catch_line":"Ordinance certifying boiler and pressure vessel operators; penalty","url":"\/15.2-910\/","token":"15.2\/II\/9\/1\/15.2-910","metadata":false},{"id":349358,"structure_id":50051,"section_number":"15.2-911","catch_line":"Regulation of alarm company operators","url":"\/15.2-911\/","token":"15.2\/II\/9\/1\/15.2-911","metadata":false},{"id":349363,"structure_id":50051,"section_number":"15.2-912","catch_line":"Regulation of tattoo parlors, body-piercing salons, and ear-piercing salons; definitions; exception","url":"\/15.2-912\/","token":"15.2\/II\/9\/1\/15.2-912","metadata":false},{"id":349359,"structure_id":50051,"section_number":"15.2-912.1","catch_line":"Regulation of martial arts instruction","url":"\/15.2-912.1\/","token":"15.2\/II\/9\/1\/15.2-912.1","metadata":false},{"id":349360,"structure_id":50051,"section_number":"15.2-912.2","catch_line":"Proceeds exempt from local taxation","url":"\/15.2-912.2\/","token":"15.2\/II\/9\/1\/15.2-912.2","metadata":false},{"id":349361,"structure_id":50051,"section_number":"15.2-912.3","catch_line":"Regulation of dance halls by counties, cities, and towns","url":"\/15.2-912.3\/","token":"15.2\/II\/9\/1\/15.2-912.3","metadata":false},{"id":349362,"structure_id":50051,"section_number":"15.2-912.4","catch_line":"Regulation of tobacco and hemp product retail sale locations","url":"\/15.2-912.4\/","token":"15.2\/II\/9\/1\/15.2-912.4","metadata":false},{"id":349364,"structure_id":50051,"section_number":"15.2-913","catch_line":"Ordinances regulating certain vendors","url":"\/15.2-913\/","token":"15.2\/II\/9\/1\/15.2-913","metadata":false},{"id":349365,"structure_id":50051,"section_number":"15.2-914","catch_line":"Regulation of child-care services and facilities in cities and certain counties","url":"\/15.2-914\/","token":"15.2\/II\/9\/1\/15.2-914","metadata":false},{"id":349371,"structure_id":50051,"section_number":"15.2-915","catch_line":"Control of firearms; applicability to authorities and local governmental agencies","url":"\/15.2-915\/","token":"15.2\/II\/9\/1\/15.2-915","metadata":{"court_decisions":{"0":{"name":"South v. Commonwealth","case_number":"2209041","citation":"623 S.E.2d 419","date":"2005-12-20","url":"https:\/\/www.courtlistener.com\/opinion\/1063333\/south-v-commonwealth\/","abstract":" .\u202f.\u202f. *250KELSEY, Judge. .\u202f.\u202f. ","court_html":"<abbr title=\"Court of Appeals\">COA<\/abbr>"},"1":{"name":"Fitzgerald v. Fairfax County School Board","case_number":"Civil Action 1:07cv1117","citation":"556 F. Supp. 2d 543","date":"2008-05-23","url":"https:\/\/www.courtlistener.com\/opinion\/2390122\/fitzgerald-v-fairfax-county-school-board\/","abstract":" .\u202f.\u202f. (2008) .\u202f.\u202f. ","court_html":"District Court, E.D. Virginia"}}}},{"id":349366,"structure_id":50051,"section_number":"15.2-915.1","catch_line":"Repealed","url":"\/15.2-915.1\/","token":"15.2\/II\/9\/1\/15.2-915.1","metadata":false},{"id":349367,"structure_id":50051,"section_number":"15.2-915.2","catch_line":"Regulation of transportation of a loaded rifle or shotgun","url":"\/15.2-915.2\/","token":"15.2\/II\/9\/1\/15.2-915.2","metadata":false},{"id":349368,"structure_id":50051,"section_number":"15.2-915.3","catch_line":"Repealed","url":"\/15.2-915.3\/","token":"15.2\/II\/9\/1\/15.2-915.3","metadata":false},{"id":349369,"structure_id":50051,"section_number":"15.2-915.4","catch_line":"Counties, cities and towns authorized to regulate use of pneumatic guns","url":"\/15.2-915.4\/","token":"15.2\/II\/9\/1\/15.2-915.4","metadata":false},{"id":349370,"structure_id":50051,"section_number":"15.2-915.5","catch_line":"Disposition of firearms acquired by localities","url":"\/15.2-915.5\/","token":"15.2\/II\/9\/1\/15.2-915.5","metadata":false},{"id":349372,"structure_id":50051,"section_number":"15.2-916","catch_line":"Prohibiting shooting of compound bows, slingbows, arrowguns, crossbows, longbows, and recurve bows","url":"\/15.2-916\/","token":"15.2\/II\/9\/1\/15.2-916","metadata":false},{"id":349373,"structure_id":50051,"section_number":"15.2-917","catch_line":"Applicability of local noise ordinances to certain sport shooting ranges","url":"\/15.2-917\/","token":"15.2\/II\/9\/1\/15.2-917","metadata":false},{"id":349374,"structure_id":50051,"section_number":"15.2-918","catch_line":"Locality may prohibit or regulate use of air cannons","url":"\/15.2-918\/","token":"15.2\/II\/9\/1\/15.2-918","metadata":false},{"id":349375,"structure_id":50051,"section_number":"15.2-919","catch_line":"Repealed","url":"\/15.2-919\/","token":"15.2\/II\/9\/1\/15.2-919","metadata":false},{"id":349376,"structure_id":50051,"section_number":"15.2-920","catch_line":"Regulation of outdoor lighting near certain facilities","url":"\/15.2-920\/","token":"15.2\/II\/9\/1\/15.2-920","metadata":false},{"id":349377,"structure_id":50051,"section_number":"15.2-921","catch_line":"Ordinances requiring fencing of swimming pools","url":"\/15.2-921\/","token":"15.2\/II\/9\/1\/15.2-921","metadata":false},{"id":349380,"structure_id":50051,"section_number":"15.2-922","catch_line":"Smoke alarms in certain buildings","url":"\/15.2-922\/","token":"15.2\/II\/9\/1\/15.2-922","metadata":false},{"id":349378,"structure_id":50051,"section_number":"15.2-922.1","catch_line":"Regulating or prohibiting the making of fires","url":"\/15.2-922.1\/","token":"15.2\/II\/9\/1\/15.2-922.1","metadata":false},{"id":349379,"structure_id":50051,"section_number":"15.2-922.2","catch_line":"Special fee for emergency services in certain counties","url":"\/15.2-922.2\/","token":"15.2\/II\/9\/1\/15.2-922.2","metadata":false},{"id":349381,"structure_id":50051,"section_number":"15.2-923","catch_line":"Local water-saving ordinances","url":"\/15.2-923\/","token":"15.2\/II\/9\/1\/15.2-923","metadata":false},{"id":349383,"structure_id":50051,"section_number":"15.2-924","catch_line":"Water supply emergency ordinances","url":"\/15.2-924\/","token":"15.2\/II\/9\/1\/15.2-924","metadata":false},{"id":349382,"structure_id":50051,"section_number":"15.2-924.1","catch_line":"Repealed","url":"\/15.2-924.1\/","token":"15.2\/II\/9\/1\/15.2-924.1","metadata":false},{"id":349385,"structure_id":50051,"section_number":"15.2-925","catch_line":"Regulation, etc., of assemblies or movement of persons or vehicles under certain circumstances; curfew; penalty","url":"\/15.2-925\/","token":"15.2\/II\/9\/1\/15.2-925","metadata":false},{"id":349384,"structure_id":50051,"section_number":"15.2-925.1","catch_line":"Local notifications","url":"\/15.2-925.1\/","token":"15.2\/II\/9\/1\/15.2-925.1","metadata":false},{"id":349390,"structure_id":50051,"section_number":"15.2-926","catch_line":"Prohibiting loitering; frequenting amusements and curfew for minors; penalty","url":"\/15.2-926\/","token":"15.2\/II\/9\/1\/15.2-926","metadata":false},{"id":349386,"structure_id":50051,"section_number":"15.2-926.1","catch_line":"Bounties for coyotes","url":"\/15.2-926.1\/","token":"15.2\/II\/9\/1\/15.2-926.1","metadata":false},{"id":349387,"structure_id":50051,"section_number":"15.2-926.2","catch_line":"Adoption of ordinances prohibiting obscenity","url":"\/15.2-926.2\/","token":"15.2\/II\/9\/1\/15.2-926.2","metadata":false},{"id":349388,"structure_id":50051,"section_number":"15.2-926.3","catch_line":"Local regulation of certain aircraft","url":"\/15.2-926.3\/","token":"15.2\/II\/9\/1\/15.2-926.3","metadata":false},{"id":349389,"structure_id":50051,"section_number":"15.2-926.4","catch_line":"Regulation of smoking in outdoor amphitheater or concert venue; civil penalty","url":"\/15.2-926.4\/","token":"15.2\/II\/9\/1\/15.2-926.4","metadata":false}],"previous_section":{"id":349359,"structure_id":50051,"section_number":"15.2-912.1","catch_line":"Regulation of martial arts instruction","url":"\/15.2-912.1\/","token":"15.2\/II\/9\/1\/15.2-912.1","metadata":false},"next_section":{"id":349361,"structure_id":50051,"section_number":"15.2-912.3","catch_line":"Regulation of dance halls by counties, cities, and towns","url":"\/15.2-912.3\/","token":"15.2\/II\/9\/1\/15.2-912.3","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/15.2-912.2\/","history_text":"<p>This law was first created in 1995. The record of its establishment is cataloged in chapter <a href=\"https:\/\/legacylis.virginia.gov\/cgi-bin\/legp604.exe?951+ful+CHAP0837\">837<\/a> of that year\u2019s edition of \u201cActs of Assembly,\u201d the annual state publication listing all changes made to the Code of Virginia in that year. It has been modified 5 times. Those modifications are cataloged by \u201cThe Acts of Assembly,\u201d a state publication, by year and chapter. Those modifications that can be read on the General Assembly\u2019s website will be linked accordingly. Those modifications are as follows: in 1997, chapters <a href=\"https:\/\/legacylis.virginia.gov\/cgi-bin\/legp604.exe?971+ful+CHAP0777\">777<\/a> and <a href=\"https:\/\/legacylis.virginia.gov\/cgi-bin\/legp604.exe?971+ful+CHAP0838\">838<\/a>; in 1998, chapter <a href=\"https:\/\/legacylis.virginia.gov\/cgi-bin\/legp604.exe?981+ful+CHAP0679\">679<\/a>; in 2003, chapter <a href=\"https:\/\/legacylis.virginia.gov\/cgi-bin\/legp604.exe?031+ful+CHAP0884\">884<\/a>; in 2004, chapter <a href=\"https:\/\/legacylis.virginia.gov\/cgi-bin\/legp604.exe?041+ful+CHAP0462\">462<\/a>; in 2006, chapter <a href=\"https:\/\/legacylis.virginia.gov\/cgi-bin\/legp604.exe?061+ful+CHAP0644\">644<\/a>.<\/p>","references":false,"refers_to":[{"id":350783,"section_number":"18.2-340.16","catch_line":"Definitions","order_by":null,"url":"\/18.2-340.16\/"}],"permalink":{"id":1383439,"object_type":"law","relational_id":349360,"identifier":"15.2-912.2","token":"15.2\/II\/9\/1\/15.2-912.2","url":"\/15.2-912.2\/","edition_id":2,"permalink":0,"preferred":1},"url":"\/15.2-912.2\/","token":"15.2\/II\/9\/1\/15.2-912.2","dublin_core":{"Title":"Proceeds exempt from local taxation","Type":"Text","Format":"text\/html","Identifier":"\u00a7 15.2-912.2","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t<section><p>No <span class=\"dictionary\">locality<\/span> may impose a gross receipts, entertainment, admission or any other tax based on revenues of qualified organizations derived from the conduct of charitable gaming.<\/p><p>The definitions set forth in \u00a7&nbsp;<a class=\"law\" title=\"Definitions\" href=\"\/18.2-340.16\/\">18.2-340.16<\/a> shall apply to this section.<\/p><\/section>","plain_text":"                                 CODE OF VIRGINIA\n\nPROCEEDS EXEMPT FROM LOCAL TAXATION (\u00a7 15.2-912.2)\n\nNo locality may impose a gross receipts, entertainment, admission or any other\ntax based on revenues of qualified organizations derived from the conduct of\ncharitable gaming.\n\nThe definitions set forth in \u00a7 18.2-340.16 shall apply to this section.\n\nHISTORY: 1995, c. 837, \u00a7 18.2-340.32; 1997, cc. 777, 838; 1998, c. 679; 2003,\nc. 884; 2004, c. 462; 2006, c. 644.","edition":{"id":2,"name":"2026","slug":"2026","date_created":"2026-07-16 18:40:23","date_modified":"2026-08-02 15:14:36","current":1,"order_by":2,"last_import":"2026-08-02 12:37:30"}}