Kelleys Island Caddy Shack v. Zaino

[This decision has been published in Ohio Official Reports at 96 Ohio St.3d 375.] KELLEYS ISLAND CADDY SHACK, INC., APPELLANT, v. ZAINO, TAX COMMR., APPELLEE. [Cite as Kelleys Island Caddy Shack, Inc. v. Zaino,

2002-Ohio-4930.] Taxation—Sales tax—Resort-area tax—R.C. 5739.101 does not violate the Uniformity Clause, Section 26, Article II of the Ohio Constitution—Tax on transporting persons or property to or from village of Kellys Island is constitutional. (No. 2001-1102—Submitted June 5, 2002—Decided October 2, 2002.) APPEAL from the Board of Tax Appeals, No. 2000-B-819. __________________…