City of Franklin v. Harrison

The city recognizes that, to the extent that collection of the so-called tax provided for by the foregoing-mentioned ordinance represents “the collection of sewer rentals” within the meaning of Section 729.52, Revised Code, or of “a water rent” within the meaning of Section 743.04, Revised Code, then that ordinance necessarily conflicts with the statutes of this state, i. e., Section 729.52 or Section 743.05, Revised Code, or both those sections. To avoid any such conflict, the city contends that the so-called tax provided for in the ordinance is an excise tax on the sale of water and of…