McNair v. City of Brecksville

ANITA LASTER MAYS, J.:

{¶ 1} Plaintiff-appellant, Eben O. McNair, IV ("McNair"), appeals the trial court's grant of motions for judgment on the pleadings in favor of defendants-appellees Virginia Price ("Price"), Regional Income Tax Agency ("RITA") and the city of Brecksville ("Brecksville"), rejecting McNair's challenge that a city tax ordinance is unlawful. We affirm the trial court's decision.

I. Background and Facts

{¶ 2} Brecksville is a home rule municipality organized under a city charter ("Charter") pursuant to Ohio Constitution, Article XVIII, Section 3, known as the Home Rule Amendment…