Park Corporation v. City of Brook Park, Unpublished Decision (5-9-2002)

JOURNAL ENTRY AND OPINION

{¶ 1} This case is an appeal from an order of Judge David T. Matia ruling that Brook Park Codified Ordinance Chapter ("BP.C.O.Ch.") 709 was a valid, constitutional excise tax levied on the gross receipts of appellants I-X Center Corporation ("I-X Corp.") and its parent, Park Corporation ("Park"), from parking fees at the International Exposition Center ("I-X Center"). They claim the tax is arbitrary and discriminatory and without rational basis. We reverse.

{¶ 2} Park is a Nevada corporation licensed to do business in Ohio, and I-X Corp. is an Ohio corporation and a…