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VA State Code § 58.1-3818 and Dinwiddie County Code Section 19-120
This is a 4% tax on admission charges. An admission charge is the charge made for each admission to any amusement or entertainment, exclusive of any federal tax, but including a charge made for season tickets, whether obtained by contribution or subscription, and including a cover charge or a charge made for the use of seats or tables, whether reserved or otherwise, and for similar accommodations in the city.
No such tax shall be charged on the admissions charged for the following classes of events:
Admission Tax Remittance Form (PDF)