Exemptions.
Columbus City Codes § 375.09
in effect375.09 - Exemptions.
(a) No tax shall be levied with respect to any admissions at a place provided the proceeds exclusively inure to the benefit of the following:
(1) The United States government, the State of Ohio, its departments and institutions and the political subdivisions thereof including the City, when acting in their governmental capacities and performing governmental functions and activities;
(2) Any entity which has been certified as a tax-exempt organization under Section 501(c) of the Internal Revenue Code, excepting the National Collegiate Athletic Association. This exemption shall not apply to cultural and arts organizations that receive operating support from the Greater Columbus Arts Council, except as it applies to events that serve as fundraising events solely for the benefit of the operation of the organization;
(3) Public and private primary educational institutions;
(4) Those entities exempted under the existing provisions of Ohio Revised Code.
(b) The following transactions are exempt from the tax imposed by this chapter:
(1) Any admission fee paid or charged to gain entry into any event sponsored or conducted by the City;
(2) Admissions to an event wherein the charge for admission is $10 or less;
(3) Any performance or event occurring at Nationwide Arena;
(4) Admission to any sporting event or golf course for which the proceeds wholly or partly benefit a college or university, excepting tournament or playoff events organized, sponsored by, or promoted by the National Collegiate Athletic Association;
(5) Admission to an event conducted in a place having a capacity of 400 or fewer attendees.
(6) Those transactions exempted under the existing provisions of Ohio Revised Code.
(c) The exemptions defined in this section shall be reassessed every three (3) years.
(Ord. No. 3378-2018, § 1, 12-10-2018)
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_CH375ADTA_375.09EXFetched: 10/27/2026