Sales and Use Tax
Admissions Tax
Amounts Collected by Municipal Corporations, Calendar Year
2001
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 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 "coin operated amusement devices". 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, 61 municipalities (51 cities and 10
villages) reported having an admissions tax; four villages
did not respond to our request for data. For jurisdictions
that produced revenue, admissions tax collections for
calendar year 2001 ranged from $246 in the City of Maple
Heights (Cuyahoga County) to $12.1 million in the City of
Cleveland (Cuyahoga County). Statewide, the total reported
revenue was $21.7 million. Tax rates ranged from 2.0 percent
to 8.0 percent. Approximately 79 percent of the admissions
taxes reported were at a 3 percent tax rate.