Ohio Code § 1332.33

§ 1332.33.

(A) At its sole expense and not more often than once per calendar year, a municipal corporation

or township may conduct an audit for the purpose of verifying the accuracy of a video

service provider's calculation of the video service provider fees it paid to the municipal

corporation or township in the audit period.  For the purpose of the audit, the video service provider shall make available for

inspection, at the location where such records are kept in the normal course of business,

those records pertaining to its gross revenue as defined in division (B) of section 1332.32 of the Revised Code .  The provider need not retain those records for longer than three years after the

year for which the fee was payable, unless the municipal corporation or township has

commenced an action under division (C) of this section. (B) A video service provider shall pay any amounts found to have been underpaid in the

audit within thirty days after notice and shall include interest on the underpayments

as provided in section 1343.03 of the Revised Code .  However, payment need not be made in that thirty-day period if the video service

provider brings an action under division (D) of this section. (C)(1) No municipal corporation or township shall employ, appoint, or retain any person

to conduct an audit under division (A) of this section for compensation that is dependent

on the dollar amount of the audit findings.  Divisions (C)(1) and (2) of this section do not prohibit or limit the hiring of

legal counsel on a contingency fee basis to enforce the findings of an audit. (2) No person shall solicit or accept compensation that is dependent in any manner upon

the outcome of an audit under division (A) of this section, including compensation

dependent on the audit findings or the recovery of fees or other payment by the municipal

corporation, township, or video service provider. (D) An action by the municipal corporation or township or by the video service provider

to dispute the amount of video service provider fee due based on the audit results

shall be brought in a court of competent jurisdiction not later than two years following

the end of the quarter to which the disputed amount relates. (E) A municipal corporation or township shall be deemed to accept as full payment any

payment of a video service provider fee that it does not challenge as provided under

division (D) of this section.