Tax Data Series

Sales and Use Tax

Admissions Tax
Amounts Collected by Municipal Corporation, Calendar Year 1999

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 City of Middletown (Butler County) which charges 25¢ per ticket on special events operating on municipal property; 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 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 57 municipalities reported imposing an admissions tax for calendar year 1999; these include 45 cities and 12 villages. For jurisdictions that produced revenue, admissions tax collections for calendar year 1999 ranged from $225 in the City of Struthers (Mahoning County) to $9.5 million in the City of Cleveland (Cuyahoga County). Statewide, total revenue produced was $18.3 million. Tax rates ranged from 1.5 percent to 8.0 percent. Approximately 74% of the admissions taxes reported were at a 3 percent rate.