Tax Data Series

ADMISSIONS TAX: Amounts Collected by Municipal Corporations, Calendar Year 2014

Municipal corporations are permitted to levy a tax on admissions to places of amusement or entertainment. The tax is generally charged as a percentage of the cost of entrance to entertainment events such as movies, theme parks, and professional sports, as well as on country club dues. The one exception is the City of Middletown (Butler County); the municipality charges $0.25 per ticket/person to local events.  The tax cannot be imposed on admissions charged to events sponsored by public institutions such as college or high school sporting events.

There were eight municipalities that did not submit calendar year 2014 data.  Therefore, the most recent collections data are utilized as an estimate for these municipalities.

It is estimated that admission tax collections totaled $28.9 million in calendar year 2014; up 9.9 percent from calendar year 2013. A total of 63 municipalities levied the tax.

There were eighteen municipalities that reported no admissions tax revenue for calendar year 2014.  For those jurisdictions that did collect revenues, admissions tax collections ranged from $112 in the Village of Struthers (Mahoning County) to approximately $16.0 million in the City of Cleveland (Cuyahoga County). Tax rates ranged from 1.50 percent to 8.00 percent. Approximately 68 percent of the admissions taxes reported were at a 3.0 percent tax rate.

The data presented in the table were compiled from a survey of local governments conducted by the Ohio Department of Taxation.