§ 361.17 — Taxable year
Columbus City Codes; partial (Supp. No. 86: codified through Ordinance No. 2063-2026, enacted July 2, 2026) · Columbus City Codes § 361.17
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361.17 - Taxable year.
"Taxable year" means the calendar year or the fiscal year upon the basis of which the net profits are to be computed under this chapter and, in the case of a return for a fractional part of a year, the period for which such return is required to be made.
(Ord. 1516-61.)