Columbus City Council Weighs Tax Reserve Changes and $3.93 Million Software Transfer
Council President Shannon Hardin introduced legislation to amend Chapter 362 of Columbus City Codes as council considers drawing $3.93 million from the tax reserve for software licensing.
Columbus City Council is advancing legislation to update the governance of the city's municipal tax reserve while weighing a multimillion-dollar software expenditure from the account.
Council President Shannon Hardin introduced legislation under the council's Rules and Policy Committee to amend Chapter 362 of Columbus City Codes on the use of the Income Tax Set-Aside subfund, according to the Oct. 19 meeting agenda.
The proposal comes as council placed on its Oct. 26 schedule an ordinance to authorize the Department of Technology to enter an agreement with Dell Marketing LP for Microsoft Enterprise software licensing, drawing $3,932,230.79 from the unappropriated balance of the General Fund Income Tax Set-Aside subfund. According to published council agenda records, the Oct. 26 meeting schedule includes Ordinance 2954-2026 to amend Chapter 362 of Columbus City Codes on the use of the Income Tax Set Aside subfund.
Historical Reserve Role and Budget Friction
The Income Tax Set-Aside subfund functions as a dedicated municipal reserve within the city's general fiscal structure. Historically, the subfund receives 25 percent of the city's 2.5 percent municipal income tax collections, providing resources designated primarily to pay capital debt service and support municipal infrastructure projects.
The dual legislative actions arrive following friction between City Council and Mayor Andrew Ginther's administration over reserve expenditures. Earlier this year, the mayoral administration tapped $10 million from the subfund mid-year to offset police and fire overtime overages, drawing scrutiny from council members as public safety overtime deficits widened toward an estimated $23 million.
Official meeting records document proceedings on Ordinance 2758-2026: Historical Police and Fire Overtime Expenses Reporting. Lawmakers passed that measure ordering a 10-year audit of public safety overtime spending before making final decisions on the city's 2027 operating budget.
Previously, Pique reported that Columbus City Council referred a $1M crisis response measure back to committee, an action taken during the Sept. 14, 2026 regular meeting. According to official council minutes, the legislation proposed to authorize the appropriation of $1,000,000.00 from the unappropriated balance in the Income Tax Set Aside (ITSA) Subfund to support crisis response activity costs.
Labor Oversight and Legislative Outlook
The move to revise Chapter 362 also drew immediate scrutiny from municipal labor representatives. Official meeting records document public comment on Ordinance 2954-2026 and city workers.
Will Harmon, president of AFSCME Local 1632, testified before council members during the public comment period, warning city leaders against balancing municipal budget shortfalls on the backs of city workers or shifting public jobs toward outside contractors. AFSCME Local 1632 represents Columbus municipal service employees across multiple city departments.
Council members are scheduled to convene on Monday, Oct. 26, 2026, for Regular Meeting No. 47 at City Hall. Lawmakers are scheduled to take up the Chapter 362 amendments on second reading while conducting the initial reading on the $3.93 million software transfer, setting up further deliberations over the permissible uses of Columbus's primary tax reserves.
How we know this
The sources and records behind this story, with the facts they support.
Columbus City Council · 2026-10-19
Supporting evidence (1)
Council President Shannon Hardin introduced legislation under the council's Rules and Policy Committee to amend Chapter 362 of Columbus City Codes on the use of the Income Tax Set-Aside subfund, according to the Oct. 19 meeting agenda.
Read supporting passage
· RULES & POLICY: HARDIN, CHR. DORANS, VICE CHR. ALL MEMBERS · HARDIN 2954-2026 · To amend Chapter 362 of Columbus City Codes on the use of the Income Tax Set Aside subfund. ($0.00)
Columbus City Council · 2026-10-26
Supporting evidence (1)
The proposal comes as council placed on its Oct. 26 schedule an ordinance to authorize the Department of Technology to enter an agreement with Dell Marketing LP for Microsoft Enterprise software licensing, drawing $3,932,230.79 from the unappropriated balance of the General Fund Income Tax Set-Aside subfund.
Read supporting passage
2601-2026 · To authorize the Director of the Department of Technology to enter an agreement with Dell Marketing LP, utilizing a State of Ohio State Term Schedule contract for Microsoft Enterprise software licensing and professional services; to appropriate $3,932,230.79 from the unappropriated balance of the General Fund Income Tax Set-Aside subfund to the Department of Technology; to authorize the expenditure of $143,226.07 from the Municipal Court Judges General Fund, and to authorize the expenditure of $3,932,230.79 from the General Fund Income Tax Set-Aside subfund. ($4,075,456.86)
Supporting evidence (1)
According to published council agenda records, the Oct. 26 meeting schedule includes Ordinance 2954-2026 to amend Chapter 362 of Columbus City Codes on the use of the Income Tax Set Aside subfund.
Read supporting passage
2954-2026 1SR-16OrdinanceTo amend Chapter 362 of Columbus City Codes on the use of the Income Tax Set Aside subfund. ($0.00)
Supporting evidence (2)
Official meeting records document proceedings on Ordinance 2758-2026: Historical Police and Fire Overtime Expenses Reporting.
Read supporting passage
• t020 Ordinance 2758-2026: Historical Police and Fire Overtime Expenses Reporting [2758-2026] (s0357–s0375)
Official meeting records document public comment on Ordinance 2954-2026 and city workers.
Read supporting passage
• t012 Public Comment on Ordinance 2954-2026 and City Workers [2954-2026] (s0282–s0296)
Columbus City Council Refers $1M Crisis Response Measure Back to Committee
Supporting evidence (1)
Previously, Pique reported that Columbus City Council referred a $1M crisis response measure back to committee, an action taken during the Sept. 14, 2026 regular meeting.
Read supporting passage
Columbus City Council Refers $1M Crisis Response Measure Back to Committee
Columbus City Council · 2026-09-14
Supporting evidence (2)
Previously, Pique reported that Columbus City Council referred a $1M crisis response measure back to committee, an action taken during the Sept. 14, 2026 regular meeting.
Read supporting passage
· REGULAR MEETING NO. 39 OF COLUMBUS CITY COUNCIL, SEPTEMBER 14, 2026 at 5:00 P.M. IN COUNCIL CHAMBERS.
According to official council minutes, the legislation proposed to authorize the appropriation of $1,000,000.00 from the unappropriated balance in the Income Tax Set Aside (ITSA) Subfund to support crisis response activity costs.
Read supporting passage
2243-2026 · To authorize the appropriation of $1,000,000.00 from the unappropriated balance in the Income Tax Set Aside (ITSA) Subfund to support crisis response activity costs; and to declare an emergency. ($1,000,000.00)