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Nelson supervisors debate admissions tax scope, form stakeholder committee to study options

Nelson County Board of Supervisors · March 10, 2026

Summary

Supervisors reviewed a draft admissions-tax ordinance, discussed thresholds, exemptions (schools, nonprofits), enforcement and software, and agreed to form a stakeholder committee (members named) to design parameters and report back ahead of FY28 budgeting.

County staff presented a draft admissions-tax ordinance and explained state law allows localities to levy an admissions tax for many events but provides exemptions for nonprofits and school-sponsored activities. Board members debated the threshold that would trigger the tax (staff's sample used events projecting 2,000 attendees daily; members suggested lower thresholds such as 300 or even 100), discussed whether participatory sports should be taxed and emphasized enforcement and software needs.

Supervisors agreed to appoint a small committee to meet with staff, the Commissioner of Revenue and stakeholders (economic development, event venues, Wintergreen and the EDA were mentioned) to develop recommended parameters and an enforcement plan. The board indicated the item is not expected for this fiscal year and would be targeted for FY28 work, with monthly progress updates requested.

"We have just a draft ordinance Mr. Payne put together in February," staff said. Board members emphasized stakeholder outreach and enforcement; one supervisor noted the effort followed concerns stemming from the Seven Stars Festival and said the proposed tax could help offset public costs of large events.

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