Sales and Use Tax
Admissions Tax
Amounts Collected by Municipal Corporation, Calendar Year
1994
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
only exception to this is the City of Reynoldsburg 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.
A total of 54 municipalities reported imposing an admissions
tax for calendar year 1994; these include 43 cities and 11
villages. For jurisdictions that produced revenue, admissions
tax collections for calendar year 1994 ranged from $109 in
the City of Willowick (Lake County) to $3.9 million in the
City of Cleveland (Cuyahoga County). Statewide, total revenue
produced was $11.0 million. Tax rates ranged from 1.5 percent
to 6.0 percent with an exception for the Village of Burton
(Geauga County) whose tax is $0.17 charged on each festival
ticket sold. Approximately 78% of the admissions taxes
reported were at a 3 percent rate.