A community event is any fair, show, exhibition or celebration conducted over a period less than 30 consecutive days for which a permit has been obtained pursuant to § 4-1 or § 24-6 of the City Code of Virginia Beach.
A non-profit charitable organization is a non-profit corporation organized for charitable purposes that has been designated by the Internal Revenue Service as a 501(c)3 organization. Non-profit organizations may apply for exemption status with the Commissioner of the Revenue pursuant to Virginia Beach City Code § 35-182(d)(3).
A person shall be considered a merchant or vendor at a community or charitable event only if he or she conducts business within the boundaries of the area in which the event is held and he or she is registered with the event organizer.
Food vendors at these events are required to collect and remit food tax.
Event promoters are required to submit admissions tax.