Intended Use.
Columbus City Codes § 376.03
in effect376.03 - Intended Use.
(a) The full amount of the revenue collected by the City from the admissions tax levied pursuant to Section 376.02 shall be allocated as follows, subject to appropriation and approval of city council, and shall be utilized for the following purposes:
1. Eighty percent (80%) of the admissions tax levied under Section 376.02(a) shall be allocated to the Franklin County Convention Facilities Authority and shall be designated for the purpose of making capital improvements, or for debt service on bonds issued for capital improvements, to Nationwide Arena.
2. Twenty percent (20%) of the admissions tax levied under Section 376.02(a) shall be allocated to the Greater Columbus Arts Council and shall be designated for support of cultural arts facilities, sports facilities, public art, and performance venues, other than Nationwide Arena, within the city.
3. One hundred percent (100%) of the admissions tax levied under Section 376.02(b) shall be allocated to the Franklin County Convention Facilities Authority and shall be designated for the purpose of making capital improvements, or for debt service on bonds issued for capital improvements, to Nationwide Arena.
(b) The payment schedule for the aforementioned allocation shall be determined by the Auditor.
(c) The Franklin County Convention Facilities Authority and the Greater Columbus Arts Council shall within one hundred twenty (120) days after the end of their respective fiscal years provide to the Auditor financial statements of the organizations for such fiscal year prepared in accordance with generally accepted accounting principles, with an opinion thereon by a firm of certified public accountants.
(d) The Franklin County Convention Facilities Authority and the Greater Columbus Arts Council shall within one hundred twenty (120) days after the end of their respective fiscal years provide to Council a report of activities with regard to the utilization and distribution of funds associated with the admissions tax.
(Ord. No. 3379-2018, § 1, 12-10-2018; Ord. No. 3343-2025, § 1, 12-15-2025)
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_CH376ADTAFAST_376.03INUSFetched: 10/27/2026