Records.
Columbus City Codes § 376.07
in effect376.07 - Records.
(a) Each vendor shall keep complete and accurate records of admissions sales for which an admissions tax is liable, together with a record of the tax collected thereon, which shall be the amount due under this chapter, and shall keep all invoices and such other pertinent documents.
(b) If a vendor who has previously engaged in transactions for which an admissions tax is applicable during the prior twelve (12) month period also engages in transaction for which an admissions tax is exempted, that vendor shall maintain records of aforementioned exempted transactions, including designations of the reasons for which the transaction is exempted.
(c) All records and other documents required under this section shall be open during business hours to the inspection of the Auditor, and shall be preserved for a period of four (4) years, unless the Auditor, in writing, consents to their destruction within that period, or by order requires that they be kept longer.
(Ord. No. 3379-2018, § 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_CH376ADTAFAST_376.07REFetched: 10/27/2026