City of Athens v. Testa

{¶ 1} Plaintiffs-appellants, two different coalitions of Ohio municipal corporations, appeal a judgment of the Franklin County Court of Common Pleas in favor of defendants-appellees, Tax Commissioner Joseph A. Testa and the state of Ohio (together, "the State"). For the following reasons, we affirm that judgment.

{¶ 2} Many Ohio municipal corporations impose a tax on income earned within their boundaries. When applied to businesses, that tax is known as the municipal net profit tax. This case focuses on the constitutionality of the General Assembly's efforts to streamline aspects of the…