State Ex Rel. Aaron Rents, Inc. v. Ohio Bureau of Workers' Compensation

{¶ 1} Appellant, Aaron Rents, Inc. (“ARI”), challenges an order from appellee, Ohio Bureau of Workers’ Compensation, that retroactively reclassified the jobs of certain ARI employees for purposes of workers’ compensation premiums. ARI specializes in lease-to-own sales of consumer items. When ARI established operations in Ohio, its principal category of merchandise was furniture. Consistent with that enterprise, the bureau assigned ARI two classifications from its manual of occupational classifications — numbers 8044 (Store: Furniture) and 8810 (clerical workers). In listing its payroll, ARI,…