Tax Data Series

Sales and Use Tax

Admissions Tax
Amounts Collected by Municipal Corporations, Calendar Year 2002

Municipal corporations are permitted to levy a tax on admissions to places of amusement or entertainment. 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 Middletown (Butler County) and the Village of Burton (Geauga County) which charges 25¢ 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.

There are five municipalities that did not submit calendar year 2002 data so their prior year’s collections are shown. This resulting total of all 2002 admission tax collections was $22.0 million. Assuming the five non-reporting municipalities still had the admissions tax in effect in calendar year 2002, a total of 68 municipalities (53 cities and 15 villages) levied the tax. Admissions tax collections for calendar year 2002 ranged from $210 in the City of Warrensville Heights (Cuyahoga County) to $12.1 million in the City of Cleveland (Cuyahoga County). Tax rates ranged from 1.5 percent to 8.0 percent. Approximately 74 percent of the admissions taxes reported were at a 3 percent tax rate.