Powell, OH — Today, the Columbus Zoo and Aquarium filed a lawsuit against Liberty Township (Delaware County, OH) including a motion for preliminary injunction asking the court to delay Liberty Township’s attempt to collect a new tax on the Zoo’s admissions and memberships. The Zoo opposes the new Township admissions tax and is asking the court to determine whether the Township can legally tax Zoo guests.  

At the center of the lawsuit is a proposed annual, per-guest and per-membership tax which Liberty Township claims the Zoo guests must pay for Fire and EMS services. In perspective, the Zoo’s attendance in 2024 was 1.8 million.  The Zoo’s EMS and safety teams manage the majority of guest medical and safety incidents. For major medical situations requiring hospital transport, they receive support from Liberty Township Fire Department, and these services make up less than 3 percent of the services the Township provides to the community. 

The Zoo has the deepest respect and appreciation for first responders, including those from Liberty Township. The Zoo regularly collaborates on joint training opportunities with Liberty Township Fire Department, which is mutually beneficial to help ensure preparedness for community safety.  

“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. “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. 

What’s at Stake

In April 2024, state lawmakers passed House Bill 315, which allows townships to tax up to $1 per admission ticket in certain limited circumstances to help offset public safety costs. The bill was initially intended for large concert venues. However, Liberty Township claims the tax applies to the Columbus Zoo’s guests and memberships even though the Zoo is a private, not-for-profit zoological institution registered with the Ohio Secretary of State and the Internal Revenue Service.  

The Zoo firmly believes that the township’s interpretation of the new tax is beyond the law’s intent, which is to assess a $1 per person tax on concert venue attendees. Unlike a concert venue, the Zoo is an accredited not-for-profit zoological organization focused on animal care, education, and conservation. Applying House Bill 315 to community institutions, such as the Columbus Zoo, threatens to set a concerning precedent for nonprofits across Ohio. 

The Zoo’s Legal Position 

In the lawsuit, the Zoo is requesting the court to: 

• Clarify that the statute does not apply to the Columbus Zoo, which is a not-for-profit zoological organization and the tax does not apply. 
• Make a ruling that Liberty Township has no legal authority to impose and collect this new tax. 

Standing Up for Stewardship 

This legal action reflects the Columbus Zoo’s commitment to responsible stewardship of its resources, including admission costs for guests, and the institution’s long-term sustainability.  

Liberty Township, local counties, and municipalities receive ongoing economic benefits from the Zoo - a major tourism draw and a large employer in the region. In 2024, the Zoo contributed approximately 15 percent of Liberty Township’s total economic activity from guests spending on food, gas, shopping, and other services before and/or after their Zoo visit. 

The Zoo’s lawsuit is consistent with its duty to act in the best interests of its staff, supporters, animals, and the public.  

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