Tax Data Series

Admissions Tax

Amounts Collected by Municipal Corporations, Calendar Year 2001

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 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 "coin operated amusement devices". The tax cannot be imposed on admissions charged to events sponsored by public institutions such as college or high school sporting events.

Of 941 municipalities, 61 municipalities (51 cities and 10 villages) reported having an admissions tax; four villages did not respond to our request for data. For jurisdictions that produced revenue, admissions tax collections for calendar year 2001 ranged from $246 in the City of Maple Heights (Cuyahoga County) to $12.1 million in the City of Cleveland (Cuyahoga County). Statewide, the total reported revenue was $21.7 million. Tax rates ranged from 2.0 percent to 8.0 percent. Approximately 79 percent of the admissions taxes reported were at a 3 percent tax rate.