Taxable income.
Columbus City Codes § 361.16
in effect361.16 - Taxable income.
"Taxable income" means:
(a) Qualifying wages, commissions, and other compensation earned or deemed to be received from an employer or employers before any deductions.
(b) The net profits from the operation of a business, profession or other enterprise or activity adjusted in accordance with the provisions of this chapter.
(c) Prizes, awards and winnings derived from gaming, wagering, sweepstakes and games of chance resulting from play, wagering or activities related to the winning of such income by residents of the city.
(d) Prizes, awards and winnings derived from gaming, wagering, sweepstakes and games of chance resulting from play, wagering, or activities related to the winning of such income within the city by non-residents.
(e) Prizes, awards and winnings from a casino facility or casino operator as defined in Ohio Constitution Section 6(c)(9) of Article XV and Ohio Revised Code Section 3772.01 located within the city resulting from play, wagering or activities related to the winning of such income by residents or non-residents.
(f) Prizes, awards and winnings of residents or non-residents derived from a video lottery terminal facility or licensed video lottery sales agent as authorized in Ohio Revised Code Section 3770.21, where the building and grounds at the facility occupied by the video lottery sales agent, including temporary facilities, in which the terminals are located are within the city.
(g) Prizes, awards and winnings paid to residents of the city derived from the State lottery and paid by the State Lottery Commission.
(Ord. 1790-01 § 1 (part).) (Ord. No. 1769-2012, § 1, 7-30-2012; Ord. No. 2937-2013, § 1, 10-20-2014)
Source: City of Columbus, City Codes and City Charter (Municode Library, library.municode.com)URL: https://library.municode.com/oh/columbus/codes/code_of_ordinances?nodeId=TIT3FITACO_CH361INTATAYEPR2016_361.16TAINFetched: 10/27/2026