• Who pays? Everyone who works in the city will pay the new 2.5 percent rate. Columbus residents who work in lower-tax suburbs will owe the difference to Columbus.

• How much? Columbus now gets $250 per year for every $10,000 of wages. That's $50 more per $10,000 than people paid before.

• Any exceptions? State lawmakers and their staff members pay local taxes to the cities where they live. Retirees do not have to pay city income tax on pensions or Social Security income, and children younger than 18 don't owe city taxes, either. Alimony, unemployment and welfare payments are among income not subject to the Columbus income tax.

Source: city of Columbus