No need to have the OP shed light because I addressed this.
If you read the ordinance for the original sin tax, you'll see that all of the money encumbered through tax is held in an account, separate from any other funds. The pro teams in City-owned structures (who manage the day-to-day operation of the facilities) have a dedicated list, available to the public, of allowable projects that the money can go towards. A couple of examples would be: building handicap ramps, fixing stairways, upgrading bathrooms, etc. Teams must present their projects and the vendors who will do them to Council (County and City, I believe) and it is up to those citizen reps to decide whether the projects should be funded by the sin tax or by the team. The funds never have nor ever will be "misappropriated". Also, if you actually look, you'll know what the money goes towards months in advance.
Edit: b00bie brings up a point that seems to be glossed over by sin tax detractors. These properties are the responsibility of the City of Cleveland and Cuyahoga County, so improvements the sin tax money is dedicated to are going to need to happen at some point. If you vote to shoot the sin tax down, you're essentially voting for the City/County to dig into their general fund (that's already scheduled for some kind of spending) to fund the essential renovations the sin tax was set-up to address. Wake up.