City of Cuyahoga Falls v. General Mills Restaurants, Inc.

John R. Milligan, Jr., Judge.

Upon stipulated facts, the Summit County Common Pleas Court granted summary judgment to plaintiff-appellee, the city of Cuyahoga Falls (the “city”), against defendant-appellant, General Mills Restaurants, Inc. (“General Mills”), in an amount of $7,294.26. General Mills appeals, assigning a single error:

“The trial court erred in granting judgment in favor of the city of Cuyahoga Falls and against General Mills Restaurants, Inc.”

This dispute focuses upon the obligation of an employer to withhold taxes from wages and tips of its employees. In particular, it is…