Administration of Tax.
Columbus City Codes § 375.15
in effect375.15 - Administration of Tax.
(a) To defray the expenses incurred in the collection and administration of the tax, the auditor may retain one-half percent (0.5%) of the collected gross revenues from the admissions tax levied pursuant to section 375.02.
(b) The city auditor is hereby charged with the administration and enforcement of the provisions of this chapter and is hereby empowered to adopt and promulgate and to enforce rules and regulations relating to any matter or thing pertaining to the administration and enforcement of the provisions of this chapter.
(c) In any case where a person or vendor has failed to file a return or failed to pay the tax due on a return or has filed a return which does not show the proper amount of tax due, the city auditor may determine the amount of tax appearing to be due the City and shall send such person or vendor a written statement showing the amount of tax so determined, together with any interest and penalties.
(Ord. No. 3100-2019, § 4, 12-9-2019; 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_CH375ADTA_375.15ADTAFetched: 10/27/2026