Pre-Construction Packet

The City of Columbus imposes a local tax of 2.5% on all income earned within the city. The tax is levied on both the net income of the business earned in the City of Columbus and on the wages, salaries and other forms of compensation earned by employees of the company in the City of Columbus.

If you have not established accounts with the City of Columbus for the purpose of filing the required business and withholding tax returns, please complete Form IT-47 (Request for Municipal Income Tax Account) and visit our New Employer Packet section of the website.

In addition to fulfilling its own tax obligations to the City, the general contractor also has the responsibility of notifying its subcontractors of the Columbus income tax. Completion of Form IT-47S (General Contractor and Subcontractor Identification) satisfies, to some extent, the general contractor's responsibility in this regard. It is your responsibility to provide updated information when new subcontractors are added.

The general contractor states by signing contracts for city-funded projects, that he and his subcontractors are in compliance with city tax codes. We strongly recommend that you obtain from each of your subcontractors a Letter of Good Standing. Please review the Important Notice to General Contractors for future information.

Return Forms IT-47 and IT-47S to: 

        Columbus Income Tax Division 
        77 North Front Street, 2nd Floor 
        Columbus, Ohio 43215

or fax to (614) 724-0232.

Should there be any questions, please contact our office at (614) 645-8368.