The Cuyahoga County sin tax is a county excise tax on alcohol and cigarettes sold anywhere inside the county, with every dollar earmarked for maintaining Progressive Field, Rocket Mortgage FieldHouse, and the Browns’ lakefront stadium. Voters first approved it in 1990 and have renewed it twice; the current authorization runs through 2035. Rates are small on any single purchase but add up to roughly $14 million a year across the county.1Ohio Legislative Service Commission. Ohio Revised Code 307.696 – County Taxes
What Gets Taxed
Two categories of products trigger the tax: alcohol and cigarettes. On the alcohol side, every gallon of beer, wine, cider, mixed beverages, and spirituous liquor sold by a retailer or wholesaler inside Cuyahoga County is covered. Ohio law sorts these categories by alcohol content and production method. Beer is anything brewed from malt products at half a percent alcohol by volume or higher. Wine covers fermented grape or fruit juice up to 21 percent alcohol. Cider is its own category for tax purposes rather than being lumped in with wine. Mixed beverages are pre-made cocktails and cordials up to 21 percent alcohol, and spirituous liquor means anything above 21 percent, which captures most distilled spirits.2Ohio Legislative Service Commission. Ohio Revised Code 4301.01 – Liquor Control Definitions
Cigarettes are the only tobacco product currently subject to the county sin tax. Vaping products, little cigars, and marijuana are not taxed under the existing authorization. Ohio’s most recent state budget did give Cuyahoga County permission to seek voter approval for new taxes on vaping products and little cigars, but nothing has been enacted yet.
Current Rates and What They Add to a Purchase
The rates are set per unit of volume for alcohol and per pack for cigarettes:
- Beer: 16 cents per gallon
- Cider: 24 cents per gallon
- Wine and mixed beverages: 32 cents per gallon
- Spirituous liquor: $3 per gallon
- Cigarettes: 4.5 cents per pack of 20
The alcohol rates are published by the Ohio Department of Taxation.3Ohio Department of Taxation. Alcoholic Beverage Taxes The cigarette rate sits at the statutory maximum Ohio allows a county to charge. State law caps the county cigarette tax at 2.25 mills per cigarette, which works out to exactly 4.5 cents on a 20-pack.4Ohio Legislative Service Commission. Ohio Revised Code 5743.024 – County Cigarette Sales Tax
On any single purchase the amounts are barely noticeable. A six-pack of beer carries about 1.3 cents in county sin tax. A 750-milliliter bottle of liquor adds about 59 cents. The impact is cumulative. Across every bar, restaurant, grocery store, and gas station in a county of 1.2 million people, the pennies add up to roughly $14 million a year. These charges sit on top of Ohio’s separate state-level excise taxes on alcohol and tobacco, which are significantly higher.
Where the Money Goes
Every dollar is restricted to maintaining and improving three sports facilities: Progressive Field (Cleveland Guardians), Rocket Mortgage FieldHouse (Cleveland Cavaliers), and the lakefront football stadium used by the Cleveland Browns. State law requires revenue to be divided equally among the sports facilities located in the county.1Ohio Legislative Service Commission. Ohio Revised Code 307.696 – County Taxes
Management differs by venue. The Gateway Economic Development Corporation of Greater Cleveland, a nonprofit, owns and operates Progressive Field and Rocket Mortgage FieldHouse, using sin tax proceeds to fund capital repairs and structural improvements at both. The Browns’ stadium is owned by the City of Cleveland, and the city handles repairs there using its share.
The largest active project drawing on sin tax money is the Progressive Field renovation, part of a $435 million public-private deal struck in 2021. Cuyahoga County committed approximately $138 million over 15 years, funded in part by about $2.5 million per year in sin tax revenue alongside bed tax and general fund contributions. Taxpayers are responsible for all capital repair costs going forward under that deal, so the sin tax’s role in the obligation is ongoing.
What the Browns’ Move Means for Their Share
The Browns plan to leave the lakefront stadium. The current lease expires after the 2028 season with two one-year renewal options, and the team has announced plans to build a new stadium complex in Brook Park. State lawmakers have cleared a path for the move. Once the Browns vacate, what happens to their share of sin tax revenue will need to be resolved, because the enabling statute ties the equal split to facilities that exist within the boundaries of the county while the tax is being levied.
Voter History and Expiration
Cuyahoga County voters have approved the sin tax three times. The original 15-year levy passed in May 1990 to help build the Gateway Sports and Entertainment Complex. A 10-year extension passed in November 1995. The most recent renewal came in May 2014, when the tax passed by a 56-to-44 percent margin for another 20 years, setting the current expiration at 2035.
Each renewal shifted the purpose. The 1990 levy financed construction of the ballpark and arena. By 2014, construction debt was largely retired, and the renewal was framed around ongoing capital repairs. Once voters approve the tax and it’s pledged to bond obligations, Ohio law protects the revenue: it cannot be reduced by initiative, referendum, or even a later state law unless an adequate replacement revenue source is arranged.1Ohio Legislative Service Commission. Ohio Revised Code 307.696 – County Taxes
The Push to Raise Rates
The rates have not changed since 1990, and inflation has eroded their purchasing power. County Executive Chris Ronayne has pushed to quadruple them, which would bring in roughly $56 million a year instead of the current $14 million. At quadrupled rates, a six-pack of beer would cost about 27 cents more, a 750-milliliter bottle of liquor about $1.78 more, and a pack of cigarettes about 14 cents more.
State law caps what the county can charge, so Cuyahoga County cannot raise the rates without the Ohio legislature’s permission. As of mid-2026, top state leaders have shut the door. Ohio House Speaker Matt Huffman said there would be no sin tax increase on the ballot in 2026. The state’s most recent two-year budget authorized the county to ask voters to double the current rates and to create new taxes on vaping products and little cigars, but county officials want to go further than doubling, and the additional legislative action that would require has not materialized.