New Franklin Refunds ordinance (§ 615.060)
Chapter 615: Cigarettes
The City Collector is authorized to adopt, prescribe and promulgate rules and regulations including a monthly cigarette tax reporting form with regard to the presentation and proof of claim for refunds and credits as he/she may deem advisable.
Official source: New Franklin City Code, page 45 of the city's PDF
Last checked October 30, 2026. The city's official copy controls; this page is a reading copy, not legal advice.