Sales and Use Tax
Admissions Tax
Amounts Collected by Municipal Corporations, Calendar Year
2000
Municipal corporations are permitted to levy a tax on
admissions to places of amusement or entertainment since they
are not prevented from doing so by the State. The tax is
generally charged as a percent of the cost of entrance to
entertainment events such as movies, theme parks, and
professional sports, as well as on country club dues. The
exceptions to this are: the City of Middletown (Butler
County) which charges 25¢ per ticket on special events
operating on municipal property; the Village of Burton
(Geauga County) which charges 17¢ per ticket to a local
festival; and the City of Reynoldsburg (Franklin County)
whose tax only applies to video arcade games. The tax cannot
be imposed on admissions charged to events sponsored by
public institutions such as college or high school sporting
events.
Of 941 municipalities, 60 municipalities (48 cities and 12
villages) reported having an admissions tax. For
jurisdictions that produced revenue, admissions tax
collections for calendar year 2000 ranged from $808 in the
City of Warrensville Heights (Cuyahoga County) to $13.4
million in the City of Cleveland (Cuyahoga County).
Statewide, the total reported revenue was $23.0 million. Tax
rates ranged from 1.5 percent to 8.0 percent. Approximately
77% of the admissions taxes reported were at a 3 percent
rate.