Our practice has just opened in Columbus. Where do we file and pay the city's 2.5% income tax?

Through CRISP, the online portal of the Columbus Income Tax Division, which takes returns and payments. The Division no longer accepts them in person at 77 N. Front Street. The 2.5% tax applies to those who live, work and do business in the city, and a suburb such as Dublin or Westerville levies its own.

Our Columbus suite was a retail space. Does the change of use need zoning clearance from Building and Zoning Services?

Generally yes. Columbus Building and Zoning Services says zoning clearance is generally required for a change of use, and a change of occupancy also needs reviewed plans and inspections. The certificate of occupancy follows once the structure passes every required inspection, and until then the suite should not be listed as a delivery address.

Exosome supply for Columbus practices

A Columbus practice on a verified wholesale account can order biomolecular signaling vesicles (exosomes) for topical aesthetic use, sent frozen from Florida on the Ohio carrier lane. Our 503A pharmacy partner is licensed in Ohio, so a Columbus prescriber may send it individual prescriptions, each compounded and shipped from Texas apart from the exosome carton.

Columbus at a glance

Columbus at a glance
Item	Columbus
County and alerts	Franklin County, whose Emergency Management and Homeland Security agency sends countywide alerts to anyone who texts FCReady to 888777
Winter normals	The Columbus airport station (NOAA, Port Columbus International) averages 9.5 inches of January snow and 11.2 January days whose high stays at or below 32°F (1991 to 2020)
January 2026 storm	11.9 inches of snow fell at the airport on 25 January 2026. Lows of -8°F on 28 January and -9°F on 31 January followed, with up to a foot on the ground
Delivery lane	National carrier lane
Shipping from Florida	Overnight shipping; arrival can take 1 to 3 business days
Free cold-chain shipping	On orders from $3,000
503A compounded preparations	Available. Prepared to an individual prescription by our 503A pharmacy partner, which is authorized as a nonresident pharmacy in Ohio, and dispensed for the patient named on the prescription. The pharmacy ships from Texas to the clinic or directly to the patient; ask us about shipping for a specific formulation.
Licensed practitioners in Columbus	Dermatology 56, plastic surgery 59, nurse practitioners 1,200+, internal medicine 1,200+, by primary specialty in the NPPES registry as of 17 October 2026
State guide	How to buy exosomes in Ohio

When a Columbus order arrives

Frozen exosome material reaches Columbus on the Ohio carrier lane within the transit window in the panel above, and in winter the Franklin County Sheriff's snow emergencies set the pace. Ohio Attorney General opinions 86-023 and 97-015 let the Sheriff close county and township roads, and state and municipal roads as well. Carrier routes slow or stop once roads close.

The last long hold came in January 2026. The Columbus airport station measured 11.9 inches on 25 January and 12 inches on the ground the next day. Highs stayed at 21°F or lower from 24 January through 1 February. A placed order leaves Florida as usual in snow, and a carton already moving waits with the carrier. A Columbus practice should order once roads reopen and its own staff are back.

Prescriptions sent to the pharmacy partner are compounded in Texas and shipped on their own, to the clinic or the patient as the formulation allows. Ask us about a specific preparation before promising a Columbus patient a date.

Receiving a frozen carton at a Columbus address

After a storm like January 2026, a foot of snow can bury a doorstep drop, so give us a named signer and the entrance a driver should use. A suite closed by a snow emergency cannot sign, and the carton keeps losing dry ice until someone opens it. In summer the airport station averages 7.5 July days at 90°F or above.

Indoors, the signer opens the carton in a ventilated room, since sublimating dry ice releases carbon dioxide, and checks that dry ice is still present. The arrival time and lot number go on record before the vials move to a freezer. Columbus practices store exosome material per the manufacturer's handling instructions: -20°C for the long term and 4°C from the moment a vial is thawed. A Columbus carton delivered with its dry ice gone is replaced, and other delays may be refunded depending on whether the exosome material stayed temperature-controlled.

Columbus rules on income tax and occupancy

The City of Columbus levies a 2.5% income tax on those who live, work and do business in the city. Its Income Tax Division takes returns and payments through CRISP, its online portal, and no longer accepts them in person at 77 N. Front Street.
Columbus Building and Zoning Services issues a certificate of occupancy when a use is established or changed, once the structure passes every required inspection. A change of occupancy needs reviewed plans and inspections, and zoning clearance is generally required for a change of use.
A Columbus suite converted from retail or another use should not be listed as a delivery address until its certificate of occupancy is issued. For Columbus addresses in Franklin County, snow emergency declarations come from the Franklin County Sheriff.

Federal and Ohio rules for an order

Suburbs beside Columbus that levy their own income tax

Dublin, Westerville, Worthington and Upper Arlington share the Ohio lane with Columbus, but each levies its own income tax. Dublin and Westerville charge 2.0%, while Worthington and Upper Arlington match the Columbus rate of 2.5%. Dublin's own tax guide points residents to the Delaware, Franklin or Union County Auditor depending on where the parcel sits, so a Dublin suite may fall under a different county sheriff in a snow emergency.

Columbus questions

Our practice has just opened in Columbus. Where do we file and pay the city's 2.5% income tax?: Through CRISP, the online portal of the Columbus Income Tax Division, which takes returns and payments. The Division no longer accepts them in person at 77 N. Front Street. The 2.5% tax applies to those who live, work and do business in the city, and a suburb such as Dublin or Westerville levies its own.
Our practice is moving from Columbus to an office in Dublin. What changes at the new address?: Dublin is a separate city with its own 2.0% income tax, so the practice files with Dublin for work done there. Dublin's own tax guide points residents to the Delaware, Franklin or Union County Auditor depending on where the parcel sits, so check which county holds the suite and which sheriff declares its snow emergencies. Send us the new address and signer before moving day.
Our Columbus suite was a retail space. Does the change of use need zoning clearance from Building and Zoning Services?: Generally yes. Columbus Building and Zoning Services says zoning clearance is generally required for a change of use, and a change of occupancy also needs reviewed plans and inspections. The certificate of occupancy follows once the structure passes every required inspection, and until then the suite should not be listed as a delivery address.

Sources and review

All sources accessed 17 October 2026.

Last reviewed 4 November 2026 by Benn Bluestein-Veyra, M.Sc. Organic Chemistry. Availability is read from the state registry at the time of the request.

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