Sales and Use Tax
Admissions Tax
Amounts Collected by Municipal Corporation, Calendar Year
1998
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 City of Middletown (Butler
County) which charges 25¢ per ticket; 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 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 57 municipalities reported imposing an admissions
tax for calendar year 1998; these include 46 cities and 11
villages. For jurisdictions that produced revenue, admissions
tax collections for calendar year 1998 ranged from $51 in the
City of South Euclid (Cuyahoga County) to $8.9 million in the
City of Cleveland (Cuyahoga County). Statewide, total revenue
produced was $17.2 million. Tax rates ranged from 1.5 percent
to 8.0 percent. Approximately 70% of the admissions taxes
reported were at a 3 percent rate.