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Tax to be paid by transient or short-term rental guest—False evidence of tax-exempt status.

Columbus City Codes § 371.04
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371.04 - Tax to be paid by transient or short-term rental guest—False evidence of tax-exempt status. No transient or short-term rental guest shall refuse to pay the full and exact tax as required by this chapter, or present to the vendor false evidence indicating that the lodging as furnished is not subject to the tax. (Ord. 3006-88; Ord. No. 0362-2019, § 1, 2-4-2019)
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_CH371HOMOSHRMRETA_371.04TABEPATRSHRMREGUALEVTEMSTFetched: 10/27/2026

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371.04 | Corpus