Tax Data Series

Sales and Use Tax

Admissions Tax
Amounts Collected by Municipal Corporations, Calendar Year 2004

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 City of Middletown (Butler County) and the Village of Burton (Geauga County) which charge 25¢ per ticket to local events; 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.

Admission tax collections totaled $19.9 million in calendar year 2004. A total of 65 municipalities (50 cities and 15 villages) levied the tax. There was one municipality that did not submit calendar year 2004 data so its prior year’s data are shown.

For those jurisdictions in which revenue was produced, admissions tax collections for calendar year 2004 ranged from $4 in the City of Berea (Cuyahoga County) to $9.8 million in the City of Cleveland (Cuyahoga County). Tax rates ranged from 0.50 percent to 8.0 percent. Approximately 75.4 percent of the admissions taxes reported were at a 3.0 percent tax rate.