Imposition of tax.
Columbus City Codes § 361.19
in effect361.19 - Imposition of tax.
To provide for the purposes of general municipal operations, maintenance, new equipment, and capital improvements of the city, there is hereby levied a tax at the rate of two and one-half percent (2.5%) per annum upon the following:
(a) All qualifying wages, commissions and other compensation earned or deemed to be received by residents of the city.
(b) All qualifying wages, commissions and other compensation earned or deemed to be received by nonresidents of the city for work done or services performed or rendered in the city.
(c) Net profits:
(1) On the net profits earned of all unincorporated businesses, professions, or other activities conducted by residents of the city.
(2) On the net profits earned of all unincorporated businesses, professions, or other activities conducted in the city by nonresidents.
(3) For the purposes of paragraphs (c)(1) and (c)(2) of this section, an association shall be taxed as an entity, on the net profits of the association derived from work done or services performed or rendered and business or other activities conducted in the city, whether or not such association has its principal or any place of business located in the city, effective for all accounting periods commencing on or after January 1, 1991.
(4) For the purposes of paragraph (c)(1) of this section, a resident of the city who is a member of an association is taxed individually on that resident's entire share, whether distributed or not, of the annual net profits of the association which are not subject to entity filing under paragraph (c)(3) of this section, effective for all accounting periods commencing on or after January 1, 1991.
(d) On the net profits of all corporations, estates, and trusts, derived from work done or service performed or rendered and business or other activities conducted in the city, whether or not such corporations, estates, and trusts have their principal or any place of business located in the city.
(e) On a resident's entire share, whether distributed or not, of the net profits of a Subchapter S corporation as defined in Section 1361 of the Internal Revenue Code. If a resident is a shareholder in two (2) or more Subchapter S corporations to be included in the same return, the resident's share of the net loss of one (1) Subchapter S corporation (except any portion of a loss separately reportable for municipal tax purposes to another taxing entity) may be used to offset the resident's share of the profits of another Subchapter S corporation for purposes of arriving at overall net profits derived from Subchapter S corporations. Credit on the tax imposed by this paragraph shall be given for tax paid on the resident's share of the net profits of a Subchapter S corporation under Sections 361.19(d) and 361.33 of this chapter. The tax imposed under this paragraph is effective for all accounting periods commencing on or after January 1, 2001.
(f) On or after June 1, 2012, all prizes, awards and winnings derived from gaming, wagering, sweepstakes and games of chance resulting from play, wagering or activities related to the winning of such income by residents of the city.
(g) On or after June 1, 2012, all prizes, awards and winnings derived from gaming, wagering, sweepstakes and games of chance resulting from play, wagering or activities related to the winning of such income within the city by non-residents.
(h) On or after June 1, 2012, all prizes, awards and winnings from a casino facility or casino operator as defined in Ohio Constitution Section 6(c)(9) of Article XV and Ohio Revised Code Section 3772.01, Ohio Revised Code located within the city resulting from play, wagering or activities related to the winning of such income by residents or non-residents.
(i) On or after June 1, 2012, all prizes, awards and winnings of residents or nonresidents derived from a video lottery terminal facility or video lottery terminal licensee as defined in Section 3770.21 Ohio Revised Code, where the building and grounds at the facility occupied by the licensee, including temporary facilities, in which the terminals are located are within the city.
(j) On or after June 1, 2012, all prizes, awards and winnings paid to residents of the city derived from the State lottery and paid by the State Lottery Commission.
The tax upon all of the income specified in paragraphs (a), (b), (c), (d) and (e) hereof shall remain in effect for the purpose of filing returns and collection of the tax at the rate of one percent (1%) with regard to all income earned prior to January 1, 1971; at the rate of one and one-half percent (1.5%) with regard to all income earned after on or after January 1, 1971 and prior to January 1, 1983; at the rate of two percent (2%) with regard to income earned after January 1, 1983, and prior to October 1, 2009; and at the rate of two and one-half percent (2.5%) with regard to all income earned on or after October 1, 2009.
(Ord. 2890-90; Ord. 2624-00 § 1 (part).) (Ord. No. 0674-2009, §§ 2, 3, 9-14-2009; eff. 10-1-2009; Ord. No. 1769-2012, § 2, 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_361.19IMTAFetched: 10/27/2026