American Airlines, Inc. v. Porterfield

O’Neill,

acting C. J. Section 5733.01, Revised Code, provides, in pertinent part:

“* * * the tax * * * for foreign corporations” shall be (1) “for the privilege of doing business m this state, [2] owning or using a part or ah of its capital or property in this state, or [3] holding a certificate of compliance with the laws of this state authorizing it to do business m this state during the calendar year in which such fee is payable.” (Emphasis added.)

TMs tax or fee may be constitutionally levied upon any one of those three alternative privileges set forth in Section 5733.01, Revised Code.…