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 your convenience, the following forms are included in this packet and should be filed as indicated:
Form IT-11 - Employers Quarterly Return of City Tax Withheld - used to report and pay tax withheld from employee's wages that are earned in Columbus. This return is due on or before the last day of the month following the close of each calendar quarter.
Form IT-13 - Reconciliation of Quarterly Returns of Income Tax Withheld from Wages - used to reconcile the tax withheld and paid as designated on the employee's W-2 forms during the year with the tax computed as actually due as designated on the Employer's Quarterly Return of City Tax Withheld form IT-11. This form is to be filed with the W-2 forms on or before the 28th day of February following the calendar year in which the tax was withheld or required to be withheld.
Form IT-47 - New Account Application questionnaire - used to establish an account for payment of city taxes and should be submitted before the first payroll for wages earned in Columbus.
All inquiries on the employer's withholding tax should be directed to the withholding section at (614) 645-8368. Inquiries on the annual net profits tax should go to the corporate section at (614) 645-8328.