Youngstown Club v. Porterfield

DuNcáN, J.

Appellant here contends that the charges are gratuities not constituting sales as defined in Section 5739.01, Revised Code, and, alternatively, that the service charges are in payment for installing or applying property purchased and are therefore excluded from the term “price,” or the base upon which the tax is calculated, under Section 5739.01(H), Revised Code.* Our inquiry is to determine whether the board’s decision was unreasonable or unlawful. Section 5717.04, Revised Code; Smith v. Board of Revision, 138 Ohio St. 564; Board of Edn. v. Evatt, 136 Ohio St. 283; Hercules Galion…