Establishment and Imposition of Tax.
Columbus City Codes § 376.02
in effect376.02 - Establishment and Imposition of Tax.
(a) For the purpose of providing revenue for the support and stabilization of cultural arts facilities, sports facilities, public art, and performance venues in the city, there is hereby levied, and shall be paid and collected an admissions tax of five percent (5%) on the price paid to gain admission to any event occurring at Nationwide Arena, pursuant to Article XVIII, Section 3 of the Ohio Constitution and Ohio Revised Code Section 715.013(B)(1). The tax shall apply to every admission for which a charge is made, excepting those performances and events which are exempted as provided in this chapter, notwithstanding the sale of the ticket or other evidence of right of admission thereto is made outside of the city.
(b) For the purpose of providing revenue for the support and stabilization of cultural arts facilities, sports facilities, public art, and performance venues in the city, there is hereby levied, and shall be paid and collected an additional admissions tax of two percent (2%) on the price paid to gain admission to any event occurring at Nationwide Arena, pursuant to Article XVIII, Section 3 of the Ohio Constitution and Ohio Revised Code Section 715.013(B)(1). The additional tax shall apply to every admission for which a charge is made, excepting those performances and events which are exempted as provided in this chapter, notwithstanding the sale of the ticket or other evidence of right of admission thereto is made outside of the city.
(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_376.02ESIMTAFetched: 10/27/2026