ADMISSIONS TAX: Amounts Collected by Municipal Corporations, Calendar Year 2016
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.
There were eighteen municipalities that did not submit calendar year 2016 data. Therefore, the most recent collections data are utilized as an estimate for these municipalities.
It is estimated that admission tax collections totaled approximately $37.9 million in calendar year 2016; up 23.5 percent from calendar year 2015. A total of 63 municipalities levied the tax.
Admissions tax collections ranged from $112 in the Village of Struthers (Mahoning) to approximately $22.9 million in the City of Cleveland (Cuyahoga); Cleveland generated approximately 60.4% of the state’s admissions tax revenues. Tax rates ranged from 1.50 percent to 8.00 percent. Approximately 67 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.