Tax Data Series

Sales and Use Tax

Admissions Tax
Amounts Collected by Municipal Corporations, Calendar Year 2005

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 charges 25¢ per ticket/person to local events. The tax cannot be imposed on admissions charged to events sponsored by public institutions such as college or high school sporting events.

There were six municipalities that did not submit calendar year 2005 data. Using prior year's collections, it is estimated that admission tax collections totaled $20.9 million in calendar year 2005. A total of 66 municipalities (51 cities and 15 villages) levied the tax.

For those jurisdictions in which revenue was produced, admissions tax collections for calendar year 2005 ranged from $141 in the City of Struthers (Mahoning County) to $11.1 million in the City of Cleveland (Cuyahoga County). Tax rates ranged from 1.50 percent to 8.0 percent. Approximately 72.7 percent of the admissions taxes reported were at a 3.0 percent tax rate.