Establishment and Imposition of Tax.
Columbus City Codes § 375.02
in effect375.02 - Establishment and Imposition of Tax.
For the purpose of providing revenue for the advancement of cultural arts within the city, there is hereby levied, and shall be paid and collected, an admissions tax of five percent (5%) on the amounts received as admission to any place located within the city of Columbus, pursuant to Article XVIII, Section 3 of the Ohio Constitution and Ohio Revised Code Sec. 715.013(B)(1). The tax shall apply to every admission within the city for which a charge is made, excepting those performances, places, and events which are exempted as provided in this chapter, notwithstanding that the sale of the ticket or other evidence of right of admission thereto is made outside of the city.
(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_375.02ESIMTAFetched: 10/27/2026