§ 361.11 — Qualifying wages
Columbus City Codes; partial (Supp. No. 86: codified through Ordinance No. 2063-2026, enacted July 2, 2026) · Columbus City Codes § 361.11
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361.11 - Qualifying wages.
"Qualifying wages" means wages, as defined in section 3121(a) of the Internal Revenue Code, without regard to any wage limitations, adjusted as provided in section 718.03 of the Ohio Revised Code. "Qualifying wages" includes compensation attributable to a nonqualified deferred compensation plan or program as defined in section 3121(v)(2)(C) of the Internal Revenue Code and compensation arising from the sale, exchange or other disposition of a stock option, the exercise of a stock option, or the sale, exchange or other disposition of stock purchased by the stock option.
(Ord. No. 2937-2013, § 1, 10-20-2014)