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 link.
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 resonsibility 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
50 W. Gay Street
Columbus, Ohio 43215
or fax to (614) 724-0232.
Should there be any questions, please contact our office at (614) 645-8368.