Delaware County judge allows Liberty Township’s $1 Columbus Zoo admissions fee to fund fire and EMS services

Ruling clears path for “Protect and Serve Charge” after zoo sought to pause new township fee

A Delaware County Common Pleas judge has denied the Columbus Zoo and Aquarium’s request for a preliminary injunction, allowing Liberty Township to move forward with a $1 fee connected to zoo admissions for fire and emergency medical services (EMS) funding.

The decision means Liberty Township may begin enforcing the “Protect and Serve Charge,” a per-admission fee authorized by Ohio law for certain large, tax-exempt venues. The township adopted the fee by resolution on July 1, 2025, framing it as a way to offset the cost of emergency responses at the zoo.

What the law permits—and what qualifies

Ohio Revised Code Section 503.54, which took effect April 3, 2025, allows a “qualifying township” to impose a fee of up to $1 per admission on a “qualifying event venue” located on tax-exempt land. The statute defines a qualifying event venue as “a theater, concert hall, entertainment venue, or similar space for hosting performances or events” with a capacity of at least 2,000 attendees and property-tax exemption for the venue and the land on which it sits.

The law includes limits. The fee does not apply to admissions to county fairgrounds, events sponsored by the state or a political subdivision, or events where the charge for admission is $10 or less. The statute also requires two public hearings before adoption and provides that a resolution cannot take effect sooner than 30 days after it is adopted, with a referendum process available under specified conditions.

Dispute centers on whether the zoo is a covered venue

The zoo’s lawsuit challenges whether the township can use the statute to assess the charge in this context. In filings and public statements, the zoo has argued the township lacks legal authority to impose what it characterizes as a tax on zoo guests and has sought court review of whether the zoo fits the statutory definition of a qualifying event venue.

Liberty Township has argued that the zoo, as a large destination on tax-exempt land within township boundaries, generates substantial demand for emergency responses and should contribute to the cost of those services under the new law.

How the judge addressed immediate harm and who pays

In denying the preliminary injunction, the judge wrote that the zoo had not shown it would suffer lasting harm if the fee proceeds while the case continues. The ruling also addressed the practical question of who bears the charge, stating the fee is imposed on the zoo rather than directly on patrons, and that the zoo can decide whether to pass the cost through to visitors via ticket prices.

Key facts in the funding debate

• Liberty Township has said it provided nearly $300,000 in fire and EMS services related to the zoo.
• The zoo has stated its 2024 attendance was 1.8 million visitors.
• The statute caps the charge at $1 per admission and restricts use of the revenue to police, fire, and EMS services within the township after administrative costs.

The ruling resolves only the request to pause the fee temporarily; the underlying legal dispute over how the statute applies to the zoo is expected to continue.

Liberty Township’s fee mechanism, and the zoo’s challenge to it, have drawn attention to a broader question facing local governments: how emergency services are funded for high-traffic, tax-exempt destinations that can generate significant call volumes without contributing through property taxes in the same way as taxable commercial sites.