Sales and Use Tax
Admissions Tax
Amounts Collected by Municipal Corporations, Calendar Year
2004
Municipal corporations are permitted to levy a tax on
admissions to places of amusement or entertainment. 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) and the Village of Burton (Geauga County) which
charge 25¢ per ticket to local events; 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.
Admission tax collections totaled $19.9 million in calendar
year 2004. A total of 65 municipalities (50 cities and 15
villages) levied the tax. There was one municipality that did
not submit calendar year 2004 data so its prior year’s data
are shown.
For those jurisdictions in which revenue was produced,
admissions tax collections for calendar year 2004 ranged from
$4 in the City of Berea (Cuyahoga County) to $9.8 million in
the City of Cleveland (Cuyahoga County). Tax rates ranged
from 0.50 percent to 8.0 percent. Approximately 75.4 percent
of the admissions taxes reported were at a 3.0 percent tax
rate.