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Form a Business

Place of business.

Columbus City Codes § 361.15
in effect
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361.15 - Place of business. "Place of business" means any bona fide office (other than a mere statutory office), factory, warehouse or other place which is occupied and used by the taxpayer in carrying on any business activity individually or through any one (1) or more of the taxpayer's regular employees regularly in attendance. (Ord. 1516-61; Ord. No. 2019-2021, § 1, 7-26-2021)
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_361.15PLBUFetched: 10/27/2026

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