municipal tax

Cleveland’s Jock Tax Violates Due Process, but not Equal Protection

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In Hillenmeyer v. Cleveland Bd. of Rev., Slip Opinion No. 2015-Ohio-1623, the Ohio Supreme Court found that: Cleveland’s use of the games-played method violates due process as applied to NFL players such as Hillenmeyer. Under the duty-days method, which provides due process and satisfies Cleveland’s municipal-income-tax ordinance, Hillenmeyer is entitled to a partial refund of […]

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Does the Ohio Municipal Tax Reform Act Violate Home Rule?

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Recently enacted Ohio legislation, H.B. 5, imposes numerous changes on municipal taxes, including: Employers do not have to withhold municipal tax for an employee until the employee has worked 20 days in the municipality (it used to be 12). For municipal tax purposes, companies can carry forward net operating losses for five years to offset

Does the Ohio Municipal Tax Reform Act Violate Home Rule? Read Post »

Does Cleveland’s Jock Tax Violate Equal Protection? Ohio Supreme Court will Hear Arguments

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The Ohio Supreme Court will hear oral arguments on January 14, 2015 on whether Cleveland’s 2% municipal income tax on professional sports players from visiting teams violates the player’s Equal Protection rights under the U.S. and Ohio Constitutions.  See Hillenmeyer v. City of Cleveland Board of Review, Ohio Supreme Court Case No. 2014-0285.  The City of

Does Cleveland’s Jock Tax Violate Equal Protection? Ohio Supreme Court will Hear Arguments Read Post »

Recent Ohio Supreme Court Cases on Legislature’s Ability to Restrict Municipal Taxation

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When the Ohio General Assembly exercises its right under the Ohio Constitution to limit municipal taxing authority, it must do so explicitly.  The language of a statute prohibiting municipal taxation need not be specific as to the type of tax limited, if the language of the statute explicitly prohibits a broad range of taxes. The case dealt with former

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