http://uberohio.com/wp-content/uploads/2014/08/CBUS_P2P_License_Guide.pdf
http://uberohio.com/cities/columbus/p2p/
No they do not explain anything about them, I am following this guide I found online:
"You will need to file for taxes (1040SE) regardless of your Uber salary. This will go under self employment income, subject to self employment taxes (social security and medicare)
You will get a 1099-K if you received over $20k in Uber fares (your Uber salary) and given over 200 rides.
A 1099 would make your life easier as you just use this form to fill out your taxes. If you do not receive one, you will need to calculate your Uber salary. Use your Uber salary to fill out 1040SE.
Tax Deductions
Generally, it is easiest to deduct these items:
Mileage on your car . (This is in place of actual car expeditures, such as car maintenance, repairs, and gas)
Mobile Phone fees (note: it is recommended you get another mobile phone with data just for Lyft, Uber and Sidecar so you can deduct the entire phone bill, or you will need to itemize how much for personal use or business purposes)
Cost of things you give to your passengers (for example: water, gum, coffee, cookies (or supplies to make them))"