Tax Data Series

Sales and Use Tax

Admissions Tax
Amounts Collected by Municipal Corporations, Calendar Year 2003

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.

During the collection of this data, seven municipalities reported not having the tax in effect though positive responses were reported for calendar year 2002. In addition, three new taxes were reported in the Village of Oakwood (Cuyahoga), the Village of Newburgh Heights (Cuyahoga) and the City of Fairborn (Greene).

There are four municipalities that did not submit calendar year 2003 data so their prior year’s collections are shown. This results in admission tax collections of $22.0 million. Assuming these municipalities still had the admissions tax in effect in calendar year 2003, a total of 64 municipalities (50 cities and 14 villages) levied the tax.

Admissions tax collections for calendar year 2003 ranged from $1,338 in the City of Berea (Cuyahoga County) to $11.3 million in the City of Cleveland (Cuyahoga County). Tax rates ranged from 0.5 percent to 8.0 percent. Approximately 73.4 percent of the admissions taxes reported were at a 3 percent tax rate.