Columbia Adoption of Earnings Tax ordinance (Charter § 165)
City Charter · Article XVIII. General Provisions
No earnings tax may be levied or imposed without the affirmative vote of a majority of the qualified electors of the city voting thereon.
(4-7-75)
Official source: City of Columbia official Code of Ordinances (online): look up Charter § 165
Text from Supplement 139 (September 3, 2026).
Last checked November 1, 2026. The city's official copy controls; this page is a reading copy, not legal advice.