Cleveland Council Considers Changes to Admissions Tax Exemptions
Cleveland City Council has passed an emergency ordinance to update the city's admissions tax regulations and repeal a previously passed measure. The legislation, filed as Ord. No. 949-2026, removes Ordinance 469-2026, which was passed on May 18, 2026, and implements changes to several sections of the city's Codified Ordinances regarding how admission taxes are defined and applied.
What's in the file
The ordinance amends Sections 195.01, 195.02, and 195.03 of the Codified Ordinances of Cleveland to clarify definitions and tax rates related to admissions. According to the 949-2026-FOR PASSAGE document, the changes include:
- Updated Definitions: New language defines "Admission charge" (including season tickets/subscriptions), "Place" (such as theaters, stadiums, and amusement parks), and "Strip Club" (venues featuring live adult-oriented entertainment).
- Tax Implementation: The tax is levied to provide funds for general municipal operations, including the procurement of fixed assets, permanent improvements, and the improvement of the municipal stadium.
- Specific Tax Rates: The ordinance outlines various tax percentages applied to different types of admissions.
| Admission Type | Tax Rate |
|---|---|
| General admission to any place | 8% |
| Excess amount for tickets sold at newsstands/hotels | 8% |
| Public performance at roof gardens or cabarets | 8% |
| Annual golf club membership dues | 8% |
| Golf course greens fees | 8% |
| Admission to museums on City-leased land | 6% |
Who may be affected
- Taxpayers: Individuals, corporations, partnerships, and other entities responsible for collecting and remitting the admission tax.
- Commissioner of Assessments and Licenses: The official responsible for issuing binding administrative rulings to taxpayers.
- Entertainment and Recreation Venues: Includes theaters, dance halls, stadiums, amusement parks, and golf courses.
Status and timeline
- August 14, 2026: The ordinance was introduced to City Council by Council Member Harsh.
- August 19, 2026: The emergency ordinance was passed.
Residents can verify the details of this legislation by reviewing the official record at cityofcleveland.legistar1.com.
Source record
- File
- 949-2026
- Type
- Emergency Ordinance
- Status
- Passed
- Committee
- City Council
- Introduced
- August 13, 2026