Cincinnati Bell Telephone Co. v. City of Cincinnati

The question presented is whether a municipality is preempted by R.C. 5727.30 et seq. from enacting a net profits tax Our analysis of the law causes us to conclude that a tax enacted by a municipality pursuant to its taxing power is valid in the absence of an express statutory prohibition of the exercise of such power by the General Assembly. Accordingly, we reverse the judgment of the court of appeals.

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Municipal taxing power in Ohio is derived from the Ohio Constitution. Section 3, Article XVIII of the Constitution, the Home Rule Amendment, confers sovereignty upon municipalities to…