Four-Year limitation on assessments of tax.
Columbus City Codes § 375.12
in effect375.12 - Four-Year limitation on assessments of tax.
(a) No assessment shall be made or issued against a vendor or person for any tax imposed by or pursuant to this chapter more than four (4) years after the return date for the period in which the admission was charged, or more than four (4) years after the return for such period is filed, whichever is later. This section does not bar an assessment:
(1) When the Auditor has substantial evidence of amounts of taxes collected by a vendor which were not returned to the City;
(2) When the vendor assessed failed to file a return as required.
(Ord. No. 3378-2018, § 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_CH375ADTA_375.12FOARLIASTAFetched: 10/27/2026