Tax Codes

Taxpayers' Rights and Responsibilities

This means the rights provided to taxpayers in sections 718.11, 718.12, 718.19, 718.23, 718.36, 718.37, 718.38, 5717.011, and 5717.03 of the Ohio Revised Code and any corresponding ordinances of the Municipality; and the responsibilities of taxpayers to file, report, withhold, remit, and pay municipal income tax and otherwise comply with Chapter 718 of the Ohio Revised Code and resolutions, ordinances, and rules adopted by a municipal corporation for the imposition and administration of a municipal income tax.

Interest Rates

Interest shall be imposed on all unpaid income tax, unpaid estimated income tax and unpaid employer withholding tax. The interest rate to be applied each calendar year is the federal short-term rate, rounded to the nearest whole number percent, plus five percent (5.00%). The rate shall apply for the calendar year next following the July of the year in which the federal short-term rate is determined under Section 1274 of the Internal Revenue Code.

Calendar Year Annual Interest Rate
2018 6.00%
2019 7.00%
2020 7.00%
2021 5.00%
2022 5.00%
2023 7.00%
2024 10.00%

The Income Tax Board of Review, City of Columbus

Select below to view the Rules and Regulations for the Income Tax Board of Review:

Income Tax Board of Review, City of Columbus - Rules and Regulations(PDF, 167KB)