The continued existence of the Beachland Ballroom & Tavern is essential to the ongoing redevelopment of Collinwood and the Waterloo Entertainment District, in which the City of Cleveland has already made significant investments.
While the City has an acknowledged interest in collecting taxes owed on admissions, it is important to consider that the Beachland does not make money on admissions . In fact, the Beachland often loses money, with most revenue being generated by alcohol sales. This is not unlike the economic model employed at most movie theaters, which is why movie theaters are exempt from the admissions tax under 195.03 (a, 1)  of Cleveland tax code. Also exempt under 195.03 are symphony orchestras, and organizations "improving any municipal corporation." Clearly, it is no legal stretch to exempt the Beachland from these taxes considering the Beachland's unique situation, as well as its importance to the cultural and financial economies of both its immediate neighborhood and the City of Cleveland as a whole.
By forgiving taxes owed on admissions by the Beachland Ballroom & Tavern and considering appropriate amendment of the Admissions Tax, the City of Cleveland can show that it is invested in the long-term health of Collinwood and the Waterloo Entertainment District, as well as in the cultural economy of Cleveland, more broadly.