Cleveland, OH Local Taxes & Fees: Parking Tax (2026)
Key Facts
- Tax rate
- 8% of the parking fee
- Who pays
- Patron, collected by operator
- Return due date
- 20th of following month
- Late-filing penalty
- 5%/month, capped at 25%
- Interest rate
- 5% annually, compounded daily
- Enforcing office
- Commissioner of Assessments and Licenses
Summary
Cleveland imposes an 8% excise tax on parking occupancy citywide under Codified Ordinances Chapter 196. The tax falls on the patron for each parking transaction, and operators must collect it and remit it monthly to the Commissioner of Assessments and Licenses.
(c) Tax. An excise tax is imposed upon the privilege of parking occupancy within the City. Such tax is imposed upon the patron for each transaction and shall be in the amount of eight percent (8%) of the parking fee charged for parking occupancy. The tax herein imposed is in addition to any other taxes imposed by law on or relating to transactions or the income or gross receipts therefrom.
Official source re-checked September 7, 2026: no newer edition of the code had been published (publisher’s edition: 2026 S-28: Current through legislation passed September 1, 2026).
Full Breakdown
03(c)). 03(a)). 03(e)). government; residents of a single-family home, multi-family unit, apartment, boarding house, condominium, or mobile home who have lived there at least 30 consecutive days and park onsite or at an off-site lot within a half-mile that has a written agreement and a non-transferable residential parking tax exemption certificate issued by the Commissioner (limited to one certificate per patron per year); and licensed valets parking under a written agreement with the facility operator. No exemption applies without a completed certificate on file, an incomplete certificate makes the transaction presumptively taxable.
07). Amended returns can correct a filing within three years. 03 was most recently amended by Ord. No. 387-2024, passed April 15, 2024, effective April 17, 2024.
Violations & Fines
Failing to file, timely pay, or properly report the parking tax draws escalating penalties under § 196.20: 5% of the tax due per month (or part of a month) late for a missing return, capped at 25%, plus 1% per month on unpaid tax, with interest accruing daily at an annual rate of 5% (§ 196.21). Under § 196.99, an operator who fails to file, fails to pay, files a false or frivolous return, evades the tax, or refuses a Commissioner investigation or subpoena is guilty of a first-degree misdemeanor, with each day of continued violation a separate offense. The Commissioner may also revoke an operator's Parking Facility License (issued under § 457.03) or Valet Service License on 7 days' notice once an assessment becomes final, and unpaid final assessments can be reduced to a lien on the taxpayer's property (§ 196.15).
Frequently Asked Questions
How much is Cleveland's parking occupancy tax?
Are Cleveland residents exempt from the parking tax?
What happens if an operator does not remit the parking tax on time?
Can the City revoke a parking operator's license over unpaid tax?
Sources & Official References
Other rules in Cleveland
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