Tax Data Series

Sales and Use Tax

Admissions Tax
Amounts Collected by Municipal Corporation, Calendar Year 1994

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 only exception to this is the City of Reynoldsburg whose tax only applies to video arcade games. The tax cannot be imposed on admissions charged to events sponsored by public institutions such as college or high school sporting events.

A total of 54 municipalities reported imposing an admissions tax for calendar year 1994; these include 43 cities and 11 villages. For jurisdictions that produced revenue, admissions tax collections for calendar year 1994 ranged from $109 in the City of Willowick (Lake County) to $3.9 million in the City of Cleveland (Cuyahoga County). Statewide, total revenue produced was $11.0 million. Tax rates ranged from 1.5 percent to 6.0 percent with an exception for the Village of Burton (Geauga County) whose tax is $0.17 charged on each festival ticket sold. Approximately 78% of the admissions taxes reported were at a 3 percent rate.