Trust of Underwood v. City of Wooster

Baird, Presiding Judge.

Defendant-appellant, the city of Wooster, Ohio, appeals from the decision of the Wayne County Court of Common Pleas ordering a refund of tax monies to plaintiff-appellant, the trust of Harley Underwood. We reverse.

On May 1, 1984, Wooster enacted an ordinance imposing a one-percent municipal income tax on certain activities. Section 1701.03(a)(3) of that ordinance provides that the one percent tax shall be applied to “the portion attributable to the City of the net profits earned * * * of all resident unincorporated businesses, professions or other entities, derived from…