Taxable year.
Columbus City Codes § 361.17
in effect361.17 - 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.)
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_361.17TAYEFetched: 10/27/2026