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Exceptions to Penalties

Codified Ordinances of Cleveland § 195.21
in effect
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§ 195.21 Exceptions to Penalties Interest and penalties shall not be assessed on an additional tax assessment made by the Commissioner when an admissions tax return has been filed in good faith and the tax due thereon has been paid within the time prescribed by Section 195.04 provided that, the additional tax assessment is paid within the time prescribed by the Commissioner. Failure to pay the additional tax assessment within the time prescribed by the Commissioner shall result in interest and penalty assessments on the additional tax assessment remaining unpaid. (Ord. No. 1955-07. Passed 12-3-07, eff. 12-4-07)
Source: City of Cleveland, Ohio, Codified Ordinances and City Charter (American Legal Publishing, codelibrary.amlegal.com)URL: https://codelibrary.amlegal.com/codes/cleveland/latest/cleveland_oh/0-0-0-7985Fetched: 11/1/2026

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195.21 | Corpus