Excise Tax Administration

Admissions Tax Permanent Registration

Admissions Tax Remittance Form

Admissions Tax Reporting Instructions

Admission Tax Exemption Form

In the City of Cleveland, there is an eight percent tax on admissions to events within City boundaries, such as attending a professional sporting event or seeing a big concert. This tax goes to the City’s General Fund. For smaller events (150-750 people), the tax is four percent. The smallest events (less than 150 people) and some religious, educational, charitable, military and municipal organizations are exempt from this tax. Please contact the Division to learn the specifics of various exemptions.

Admission Tax Registration 
In order to collect admissions, a certificate of registration is required. The $10.00 certificate is issued annually for permanent operators, and issued for specific dates for temporary event operators.

Admission Tax Returns
The admission tax is to be reported and remitted in monthly installments and remittances on or before the thirtieth (30th) day of the month next succeeding the end of the monthly period in which the tax is collected or received.  For example, tax collected in March is due by April 30th.

See Chapter 195 of the Codified Ordinances of the City of Cleveland, Ohio (CO) for more information.

Hotel Tax Exemption Form

Hotel Tax Remittance Form

Hotel Tax Remittance Instructions

In the City of Cleveland, there is a three percent tax on hotel reservations less than 30 consecutive days. This is also commonly known as the hotel/ motel bed tax. The transient occupancy tax is paid by the person purchasing the room in the total cost of booking. The hotel/ motel will then remit the taxes back to the appropriate authority.

People booking a stay for longer than 30 consecutive days or for federal, state and municipal governments can apply to be exempt from the tax by completing the exemption form listed above.

See Chapter 193 of the Codified Ordinances of the City of Cleveland, Ohio (CO) for more information.

Transient Occupancy Tax Returns
The monthly return and full amount of tax is due on or before the last day of the month for the transactions of the preceding month.

Parking Place License Application

Parking Tax Remittance Form

Valet Service License Application

In the City of Cleveland, there is an eight percent tax on paid parking spots. Parking spots included in this tax are: valet services, self-parking services, honor parking lots, parking garages, attended parking lots, and any other paid facility.

Parking operators are responsible for collecting and remitting all taxes to the City. Operators are also required to keep detailed records. 

See Chapter 196 of the Codified Ordinances of the City of Cleveland, Ohio (CO) for more information.

Application
Every parking facility must complete a Parking License application. Parking licenses are valid for one year starting November 1 through October 31. Applications can be renewed or submitted to the DAL office along with payment. License fees are $1.00 for each parking space plus a $120 site plan review fee (for initial facilities). Any new parking facility applying for a license must be approved by the City Planning Commission. Approved facilities will be issued a parking place license and parking sticker.

Motor Vehicle Tax Remittance Form

In the City of Cleveland, there is a $6.00 per vehicle tax on leasing a vehicle when the total lease exceeds $25.00.

See Chapter 198 of the Codified Ordinances of the City of Cleveland, Ohio (CO) for more information.

A motor vehicle lessor tax remittance form with payment is due on or before the last of of the month for the transactions of the preceding month.