Cleveland Updates Admissions Tax Exemptions and Definitions
Cleveland City Council has passed an emergency ordinance to update the city’s tax code regarding admissions tax exemptions and legal definitions. Introduced by Council Member Harsh, Ord. No. 469-2026 modifies Section 195.03 of the Codified Ordinances of Cleveland to clarify which venues and organizations are exempt from paying taxes on admission proceeds.
What's in the file
The ordinance amends several definitions and exemption categories within the city's tax code. According to 469-2026-as amended-desk copy-Final, the updates include:
- Updated Definitions: The law now explicitly defines a "Strip Club" as any venue or establishment that regularly features live adult-oriented entertainment, such as nude, semi-nude, or erotic dancing. It also clarifies that "Admission charge" includes season tickets or subscriptions and applies even if a fee is labeled as a rental or service charge, provided it functions as an admission price.
- Small Capacity Venue Exemption: An exemption is provided for "small capacity live entertainment venues." These are defined as separate rooms within a premises where people pay to attend an active performance involving voice, instruments, or dance.
- Existing Exemptions: The ordinance maintains tax exemptions for admissions where proceeds go exclusively to certain groups, such as: - Religious, educational, or charitable institutions. - Organizations for the prevention of cruelty to children or animals. - Symphony orchestras receiving substantial voluntary support. - Military, naval, or National Guard organizations. - Members or dependents of police and fire departments. - Municipal funds under the control of a recreation commission.
The capacity limit for the small capacity live entertainment venue exemption is detailed below:
| Venue Category | Occupant Load Capacity |
|---|---|
| Small capacity live entertainment venue | less than or equal to 750 people |
The record also notes that exemptions are not allowed for admissions to museums located on land leased by the City under an agreement entered into after August 21, 1991, nor for admissions to wrestling, boxing, or other pugilistic matches unless they benefit specific military or veteran organizations or are amateur contests for charitable purposes 469-2026 amd sec 195.03 Harsh.
Who may be affected
- Small capacity live entertainment venues: Specifically those with an occupant load of 750 people or fewer.
- Charitable, religious, and educational institutions: Organizations whose admission proceeds inure exclusively to their benefit.
- Municipal departments: Including police, fire, and recreation commissions.
- Military and veteran organizations: Specifically those organized within the State.
- Taxpayers: Any person or entity charged with collecting and remitting admissions tax.
Status and timeline
- 2026-04-09: Ordinance No. 469-2026 was introduced by Council Member Harsh.
- 2026-05-18: Desk copy prepared for the City Council meeting.
- 2026-05-29: The ordinance was included in the City Record as a passed emergency measure.
Residents can verify these details by reviewing the official record for Ord. No. 469-2026 through the Cleveland City Council website.
Source record
- File
- 469-2026
- Type
- Emergency Ordinance
- Status
- Passed
- Committee
- City Council
- Introduced
- April 8, 2026
Official documents
- 469-2026 amd sec 195.03 Harsh
- 469-2026 Amend 469-2026
- 469-2026-as amended-desk copy-Final
- 469-2026 FINAL VERSION-CITY RECORD MAY 29, 2026 PG. 47