Regal Cinemas, Inc. v. City of Mayfield Heights

Porter, Judge.

Plaintiff-appellant, Regal Cinemas, Inc., appeals from the trial court’s declaratory judgment in favor of defendant-appellees the cities of Mayfield Heights, Middleburg Heights, Solon, Westlake and their respective municipal officials, which held that admissions taxes imposed by the cities were not unconstitutional as applied to Regal’s motion picture patrons. Regal contends that the admissions taxes impermissibly encroach on its First Amendment rights of free speech and that the trial court erred to its prejudice in applying intermediate rather than strict scrutiny to its…