Towne Properties, Inc. v. City of Fairfield

This case presents two questions for resolution: (1) Under the Ohio statutes, is appellant prevented from imposing this tax to cover its recreational expenses? (2) If appellant has the power to impose this tax, is the manner of taxation violative of the Equal Protection Clause of the Fourteenth Amendment?

Section 3, Article XVIII of the Ohio Constitution, states:

“Municipalities shall have authority to exercise all powers of local self-government and to adopt and enforce within their limits such local police, sanitary and other similar regulations, as are not in conflict with the general laws.”

T…