"If we receive additional revenue, these cuts would not be made," Distelzweig said.

The 2010 budget plan he unveiled this morning is based on revenue projections without the proposed tax increase. The Police Division would shrink by 324 officers, with 297 layoffs and 27 retirements, according to the chief.

If the cuts happen, the division would have fewer officers than in any year since 1993. Columbus had 91,000 fewer residents then.

Potential layoffs would affect the 25 recruits whose class was saved by federal stimulus money this year. Officers hired during the past four years likely would lose their jobs, Distelzweig said.

The officers who would face layoff work mostly on patrol duty, many on late-night and overnight shifts. Higher-seniority officers would be transferred into those jobs, Distelzweig said.

Among the units that would be hit hardest: the division's motorcycle and freeway patrols would be shut down, officers would be pulled from posts inside Columbus schools, and the narcotics and vice units would be scaled back.

Coleman's security detail of three officers would be reduced to two.

City leaders have proposed an income-tax increase that would raise the rate to 2.5 percent, from 2 percent. If approved by voters, the higher tax would cost people who work in the city an extra $50 for every $10,000 in annual income. They already pay $200 for every $10,000.

The police chief said he's not publicizing his plan to scare people into voting for the tax increase.

"The voters need to be informed," he said. "Here are the consequences."

A tax increase would bring in an additional $90 million a year, based on conservative forecasts, City Auditor Hugh J. Dorrian has said. But the city's budget gap for next year is projected to be $100 million to $120 million.