Liability.
Columbus City Codes § 375.06
in effect375.06 - Liability.
(a) No person who pays to gain admission to any place or event in the city shall fail to pay and no person or vendor who charges or causes to be charged admission to any place or event in the city shall fail to collect and remit the tax levied by this chapter, excepting those exemptions set forth in Section 375.09. If an owner or operator of a facility leases or rents such facility to another party who conducts an event in such facility, either the owner or operator or the party to whom the facility is leased may collect and remit the tax.
(b) The burden of proving that any transaction is not subject to the tax imposed by this chapter is upon the person upon whom the duty to collect the tax is imposed.
(c) A marketplace facilitator's rights and obligations are not affected by the amount of the price paid by the consumer that will accrue to or benefit the marketplace facilitator as compared to the marketplace seller for which the sale is facilitated. A marketplace seller that is required to collect and remit tax levied by this Chapter shall continue to do so for all sales other than those for which a marketplace facilitator collects and remits the tax levied by this Chapter.
(Ord. No. 3378-2018, § 1, 12-10-2018; Ord. No. 3100-2019, § 2, 12-9-2019)
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_375.06LIFetched: 10/27/2026