Sales and Use Tax
Admissions Tax
Amounts Collected by Municipal Corporation, Calendar Year
1996
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 Village of Burton (Geauga
County) which charges 17ยข 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.
A total of 55 municipalities reported imposing an admissions
tax for calendar year 1996; these include 43 cities and 12
villages. For jurisdictions that produced revenue, admissions
tax collections for calendar year 1996 ranged from $1in the
City of Shaker Heights (Cuyahoga County) to $7.5 million in
the City of Cleveland (Cuyahoga County). Statewide, total
revenue produced was $15.6 million. Tax rates ranged from 2.0
percent to 8.0 percent. Approximately 75% of the admissions
taxes reported were at a 3 percent rate.