Panther II Transportation, Inc. v. Village of Seville Board of Income Tax Review

{¶ 1} In these appeals, we address a corporate taxpayer’s claim that state law exempts it from the imposition of a local income tax on its net profit. Both the Board of Tax Appeals (“BTA”) and the Ninth District Court of Appeals agreed that state law preempted the local tax as applied to “motor transportation companies” that are subject to state taxes, fees, and regulatory requirements. The Central Collection Agency (“CCA”) and its tax administrator and the Seville Board of Income Tax Review have appealed from the judgment of the court of appeals, contending that the state law at issue does…