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.