Sales and Use Tax
Admissions Tax: Amounts Collected by Municipal
Corporations, Calendar Year 2008
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) which charges 25¢ per ticket/person to local events;
the Village of Burton (Geauga County) which charges either
25¢ or 0.16¢ per ticket/person to local events; and the
Village of McConnelsville which charges $10.00 per amusement
device. The tax cannot be imposed on admissions charged to
events sponsored by public institutions such as college or
high school sporting events.
There were thirteen municipalities that did not submit
calendar year 2008 data. Using prior year's
collections, it is estimated that admission tax collections
totaled $24.3 million in calendar year 2008. A total of 66
municipalities (50 cities and 16 villages) levied the
tax.
There were fifteen municipalities that reported no admissions
tax revenue for calendar year 2008. For those
jurisdictions that did collect revenues, admissions tax
collections ranged from $240 in the Village of McConnelsville
(Morgan County) to approximately $13.0 million in the City of
Cleveland (Cuyahoga County). Tax rates ranged from 1.50
percent to 5.50 percent. Approximately 76.7 percent of the
admissions taxes reported were at a 3.0 percent tax rate.