§ 371.08. Assessment of tax and petition for reassessment of tax.
Latest version.
The auditor may make an assessment of tax against any vendor who fails to file a return
required by this chapter or fails to remit the proper amount of tax in accordance
with this chapter. When information in the possession of the auditor indicates that
the amount required to be collected is, or should be, greater than the amount remitted
by the vendor, the auditor may upon the basis of test checks of a vendor's business
for a representative period which are hereby authorized, determine the ratio which
the tax required to be collected under this chapter bears to the hotel's, transient
accommodation's lodging, or short-term rental which determination shall be the basis
of an assessment as herein provided in this chapter. Notice of such assessment of
tax shall be made in the manner prescribed in this chapter. Unless the vendor or transient
guest or short-term rental guest, to whom said notice of assessment of tax is directed,
files within thirty (30) days after service thereof, either personally or by registered
or certified mail a petition in writing, verified under oath by said vendor, transient
guest, short-term rental guest, or an authorized agent thereof, having knowledge of
the facts, setting forth with particularity the items of said tax assessment objected
to, together with the reasons for such objections, said assessment shall become conclusive
and the amount thereof shall be due and payable, from the vendor of transient guests
or short-term rental guests so assessed, to the treasurer of city of Columbus, Ohio.
When a petition for reassessment of tax is filed, the auditor shall assign a time
and place for the hearing of same and shall notify the petitioner thereof by registered
or certified mail, but the auditor may continue the hearings from time to time if
necessary. A penalty of fifteen percent shall be added to the amount of every assessment
of tax made under this chapter. The auditor may adopt and promulgate rules and regulations
providing for the remission of penalties added to such tax assessments made under
this chapter. When any vendor or transient guest or short-term rental guest files
a petition for reassessment of tax as provided in this chapter, the tax assessment
made by the auditor, together with penalties thereon, shall become due and payable
within three days after notice of the finding made at the hearing has been served,
either personally or by certified mail, upon the party assessed.
