Admissions Tax
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The City of Cincinnati has updated the Cincinnati Municipal Code (CMC) Chapter 309 - Admissions Taxes. The changes were approved by City Council on January 24, 2024 and will take effect on April 1, 2024. Please refer to Ordinance 21-2024 to view the changes.
Per Section 309 of the Cincinnati Municipal Code (CMC), the City of Cincinnati levies a 3.00% tax on amounts paid for admission within city boundaries for the purpose of providing revenue to defray a portion of current expenses and other expenditures of the City of Cincinnati.
What is an admission?
An admission is a charge paid for the right or privilege to enter into a temporary or permanent place or event or participate in any tour or itinerant form of amusement within the city of Cincinnati. Please see CMC Sec. 309-1-A for more details.
What is required to collect and remit admissions tax to the City of Cincinnati?
Persons or organizations collecting and remitting admissions tax to the City of Cincinnati must:
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Obtain an Admissions Tax License.
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Submit a Monthly Admissions Tax Return, even if no admissions taxes are collected.
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Submit an Annual Admissions Tax Return, even if no admissions taxes are collected.
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Remit Admissions Tax to the City of Cincinnati.
Are there any exemptions to the admissions tax?
Certain exemptions from admissions tax are available. Please see CMC Sec. 309-5 for more details. To apply for an admissions tax exemption, please refer to the Admission Tax Exemption Requirement Checklist and Admissions Tax Exemption Form available in the dropdown menu.
NOTE: No exemption will be granted to any admissions sold prior to obtaining an approved exemption from the City Treasurer.
For questions concerning Admissions Taxes, please contact us at:
Treasury License Section
City of Cincinnati
513-352-3224
513-352-6984 (fax)
801 Plum St., Rm 202
Cincinnati, OH 45202