Ohio zoo gets catty and sues town over new $1 tax on memberships
Columbus Zoo and Aquarium filed the lawsuit Wednesday against Liberty Township, who claim that the fee helps cover costs for police, fire and emergency medical services at the park.
The proposed tax comes from House Bill 315, which was passed in April 2024 to allow townships to collect up to $1 per admission to offset public safety costs at large venues.
In the suit, seen by The Independent, the zoo argues that it should be exempt from the so-called 'Protect and Serve Charge' as it does not meet the criteria of a 'qualifying venue.'
Such venues, which include theatres, concert halls, entertainment venues, or similar event spaces, must have a capacity of at least two thousand and be situated on land exempt from property taxation, according to the suit.
'The Zoo is not, and is dissimilar to, a 'theatre, concert hall, entertainment venue, or similar space.' Rather, the Zoo is an animal conservation and educational institution,' the suit states.
'The Zoo is also not considered a 'qualifying event venue' because a portion of the land on which it is situated is not exempt from property taxation.'
The lawsuit also claims that a $1 surcharge on each admission would amount to $2 million of taxes per year, given the average number of visitors the zoo receives, while the cost of first responders is only around $260,000.
The Columbus Zoo has demanded that an order be passed, forcing the township to declare it is not a 'qualifying venue,' as well as seeking an injunction to delay the township's attempt to collect the admissions tax and decide if such taxes can be collected going forward.
'This is an important legal issue and a matter of standing up for our guests, our mission, and our work in education, conservation, and animal care,' said Tom Schmid, President and CEO of the Columbus Zoo and Aquarium, in a statement.
'Through our educationally-focused wildlife conservation mission, we have rightly earned our designation as a tax-exempt not-for-profit institution, and it's critical for us to preserve this designation, not just for our organization, but for not-for-profit organizations throughout Ohio. '
The Independent has reached out to Liberty Township for comment about the lawsuit filed by Columbus Zoo and Aquarium.
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