COMMITTEE ON BUDGET, APPROPRIATIONS AND FINANCE 
 
 
BILL NO. 
36-0137 
 
Thirty-Sixth Legislature of the Virgin Islands 
 
 
 
August 26, 2025 
 
 
 
An act amending title 33 Virgin Islands Code, subtitle 1, part I, chapter 3, section 47 requiring 
any person or entity not subject to 33 V.I.C. § 43, who receives payment for a performance or 
an entertainment, to pay a tax the rate of five percent on the amount of the payment received 
 
 
 
PROPOSED BY: 
Senator Angel L. Bolques, Jr. 
Be it enacted by the Legislature of the Virgin Islands: 
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SECTION 1.  Title 33 Virgin Islands Code, subtitle 1, part I, chapter 3, section 47 is 
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amended by adding the following subsection (c): 
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“(c) Any person or entity, not subject to 33 V.I.C. § 43, who receives payment for a 
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performance or an entertainment as described in subsection (a), must pay a tax at the rate of five 
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percent on the amount of the payment received.” 
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SECTION 2.  Section 1 takes effect 90 days after enactment. 
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BILL SUMMARY 
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This bill amends title 33 Virgin Islands Code, subtitle 1, part I, chapter 3, section 47 by 
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requiring any person or entity, not subject to 33 V.I.C. § 43, who receives payment for a 
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performance or an entertainment, to pay a tax at the rate of five percent on the amount of the 
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payment received. Title 33 V.I.C. § 43 requires every person or entity doing business in the 
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Virgin Islands to pay a tax of five percent on the gross receipts of such business. 
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BR25-0571/July 21, 2025/GC 
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