Refunds of Erroneous or Exempted Payments.
Columbus City Codes § 376.09
in effect376.09 - Refunds of Erroneous or Exempted Payments.
(a) A vendor may request a refund or credit of taxes paid:
(1) When that vendor has erroneously remitted payment of taxes;
(2) When that vendor has remitted taxes liable from admissions charges that were exempted under the provisions of this chapter;
(3) When it has been determined by the Auditor that taxes were levied erroneously by the City;
(b) Applications for refund shall be filed with the Auditor, on the form so prescribed, within ninety (90) days from the date it is ascertained that the assessment or payment was erroneous; provided, however, that in any event such applications for refund must be filed with the Auditor within four (4) years from the date of the erroneous payment of the tax. On filing of such application, the Auditor shall determine the amount of refund due to certify such amount. The Auditor shall draw a warrant for such certified amount on the treasurer to the person claiming such refund.
(Ord. No. 3379-2018, § 1, 12-10-2018)
Source: City of Columbus, City Codes and City Charter (Municode Library, library.municode.com)URL: https://library.municode.com/oh/columbus/codes/code_of_ordinances?nodeId=TIT3FITACO_CH376ADTAFAST_376.09REEREXPAFetched: 10/27/2026