Cleveland Updates Admissions Tax Exemptions and Definitions

Cleveland City Council has passed an emergency ordinance to update how the city handles admissions tax exemptions and legal definitions within its tax code. Introduced by Council Member Harsh, Ord. No. 469-2026 modifies existing laws to clarify which types of venues and organizations are exempt from paying admissions taxes. This change specifically amends Section 195.03 of the Codified Ordinances of Cleveland, which outlines the various groups and institutions that do not have to pay the tax on admission proceeds.

The legislation provides updated definitions for several terms used when administering these taxes. For example, the ordinance now explicitly defines a “Strip Club” as any venue that regularly features live adult-oriented entertainment, such as nude or erotic dancing, as defined by existing city code. It also refines the definition of an “Admission charge,” noting that while charges for season tickets or subscriptions are included, the tax applies even if a charge is labeled as a rental or service fee if it functions as an admission price. Regarding exemptions, the record maintains that no tax is levied when proceeds go exclusively to certain beneficiaries, including religious, educational, or charitable organizations, as well as organizations supporting symphony orchestras, military or naval forces, and certain police or fire department members and their heirs 469-2026-as amended-desk copy-Final.

This emergency ordinance has passed and is now part of the city’s codified ordinances. Residents can monitor future City Council sessions for any further adjustments to tax regulations or related legislative communications.

Source record

File
469-2026
Type
Emergency Ordinance
Status
Passed
Committee
City Council
Introduced
April 8, 2026

View on Cleveland Legistar

Official documents

Sources