Vendor to collect tax; prohibition against rebates.
Columbus City Codes § 371.14
in effect371.14 - Vendor to collect tax; prohibition against rebates.
No vendor shall fail to collect the full and exact tax as required by this chapter. No vendor shall refund, remit or rebate to a transient guest or short-term rental guest, either directly or indirectly, any of the tax levied pursuant to this chapter, or make in any form of advertising verbal or otherwise, any statements which might imply that the vendor is absorbing the tax, or paying the tax for the transient guest or short-term rental guest by an adjustment of prices, or furnishing lodging at the price including the tax or rebating the tax in any other manner.
(Ord. 3006-88; Ord. No. 0362-2019, § 1, 2-4-2019; Ord. No. 2019-2021, § 1, 7-26-2021)
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_CH371HOMOSHRMRETA_371.14VECOTAPRAGREFetched: 10/27/2026