City of Columbus

Tax Codes

• Columbus City Income Tax Codes - Chapter 361 (for tax years prior to tax year 2016)
• Columbus City Income Tax Codes - Chapter 362 (for tax years beginning with tax year 2016)
  • Ordinance No. 2967-2020, amending Chapter 362
• Hotel Motel and Short-Term Rental Excise Tax Codes - Chapter 371
• Admissions Tax Codes - Chapter 375 (for admissions charged to locations other than Nationwide Arena)
• Admissions Tax Codes - Chapter 376 (for admissions charged to Nationwide Arena)

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.

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