Levy of tax.
Columbus City Codes § 361.21
in effect361.21 - Levy of tax.
The income tax at the rate of one and one-half percent (1.5%) shall be levied, collected and paid with respect to the salaries, wages, commissions and other compensation earned on or before December 31, 1982, and with respect to the net profits of the businesses, professions or other activities earned on or before December 31, 1982. The income tax at the rate of two percent (2%) shall be levied, collected and paid with respect to the salaries, wages, commissions and other compensation earned on and after January 1, 1983, and with respect to the net profits of businesses, professions or other activities earned on and after January 1, 1983. The income tax at the rate of two and one-half percent (2.5%) shall be levied, collected and paid with respect to the qualifying wages, commissions, and other compensation earned or deemed to be received on or after October 1, 2009, and with respect to the net profits of business, professions or other activities earned on or after October 1, 2009. Where the fiscal year of the business, profession or other activity differs from the calendar year, the tax at the rate of two percent (2%) shall be applied to that portion of the fiscal year occurring on or before September 30, 2009, and the tax at the rate of two and one-half percent (2.5%) shall be applied to that portion of the fiscal year occurring on and after October 1, 2009. On or after June 1, 2012, the income tax rate of two and one-half percent (2.5%) shall be levied, collected and paid with respect to: all prizes, awards and winnings of residents of the city derived from gaming, wagering, sweepstakes and games of chance; all prizes, awards and winnings of non-residents derived from gaming, wagering, sweepstakes and game of chance related to the winning of such income within the city; all prizes, awards and winnings of residents and nonresidents from a casino facility or casino operator located within the city; all prizes, awards and winnings of residents and nonresidents derived from video lottery terminal facilities or video lottery terminal sales agents; and all prizes, awards and winnings paid to residents of the city by the State Lottery Commission.
(Ord. 2246-82.) (Ord. No. 0674-2009, §§ 4, 5, 9-14-2009; eff. 10-1-2009; Ord. No. 1769-2012, § 3, 7-30-2012; Ord. No. 2937-2013, § 1, 10-20-2014)
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_361.21LETAFetched: 10/27/2026