Admissions Tax

Defined

Admissions tax is imposed on any person or entity that is conducting or operating any place for entrance to which an admission charge is made.

Examples whereby admissions tax is due and payable to the City of Berea -

  • Admissions to theaters, operas, or other places of amusement
  • An annual membership due by a club or organization
  • Greens fees paid to golf courses
  • Public performance where a season ticket, subscription or charge is made

Registration

To obtain a Certificate of Registration, an application must be obtained and submitted to the Department of Finance. Charge for registration is $1 and the application will be valid for the calendar year in which it is issued.

Mail registration form and a check made payable to “City of Berea” to:

City of Berea
Finance Department-Admissions
11 Berea Commons
Berea, OH 44017

If you have any questions, please call Accounts Receivables at 440-826-5834.

Obtain the forms for Admission Tax Summary Report.

Tax Rate

The Tax Rate is 3% on the amounts charged for admissions.

Exemption 

No tax shall be levied if the admission charge is:

  • Exclusively to the benefit of following, whereby not part of their net earnings inures to the benefit of any private stockholder or individuals:
    • charitable institutions,
    • Educational
    • Non-profit organizations
    • Organizations,
    • Religious
    • Societies
  • Exclusively to the benefit of persons in the military or naval forces of the United States or of National Guard organizations, reserve officers associations or posts or organizations of war veterans, or auxillary units or societies if they are organized in the State of Ohio and no part of their net earnings inure to the benefit of any private stockholder or individual
  • Exclusively to the benefit of persons who have served in the military or naval forces of the United States and are in need

Obtain the form for Tax Exempt Registration.