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Taxpayer Required to Retain Records

Codified Ordinances of Cleveland § 195.31
in effect
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§ 195.31 Taxpayer Required to Retain Records Every person responsible for collecting and remitting the admissions tax imposed under this chapter shall retain all records necessary to compute the admissions tax liability for a period of five (5) years from the date the admissions tax return is filed or the admissions tax is paid, whichever is later. (Ord. No. 1955-07. Passed 12-3-07, eff. 12-4-07)
Source: City of Cleveland, Ohio, Codified Ordinances and City Charter (American Legal Publishing, codelibrary.amlegal.com)URL: https://codelibrary.amlegal.com/codes/cleveland/latest/cleveland_oh/0-0-0-8020Fetched: 11/1/2026

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195.31 | Corpus