Sports and Entertainment Packet

The Columbus City Codes require all professional sports teams and entertainers doing business within Columbus to file and pay a 2.5% city income tax on the net profits derived from said Columbus business and to withhold city tax at the rate of 2.5% from all employees qualified wages that are earned in Columbus. Information regarding the definition of qualified wages for the computation of withholding tax for sports and entertainment venue employees is included in this packet.

For the purpose of filing the required business and withholding tax returns, please register for an account on our new website, the Columbus Revenue Service Portal (CRISP), at