Collection of unpaid excise tax.
Columbus City Codes § 371.13
in effect371.13 - Collection of unpaid excise tax.
All excise taxes imposed by this chapter, shall be collectible, together with any interest and penalties thereon, by suit, as other debts of like amount are recoverable.
The city auditor is authorized, in addition to the city auditor's other duties, to institute civil law suits to collect delinquent taxes due and owing the city by virtue of the provisions of this chapter. The city auditor is authorized to waive penalties, compromise tax liability and the right to accept waiver of State statutes of limitations.
(Ord. 3006-88; 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_371.13COUNEXTAFetched: 10/27/2026
