Kelleys Island Caddy Shack, Inc. v. Zaino

{¶ 1} In Am.Sub.H.B. No. 327, 145 Ohio Laws, Part III, 5409, 5410-5411, the General Assembly enacted R.C. 5739.101, which permits a municipal corporation or township to declare itself to be a “resort area” if it meets certain statutory criteria. As a resort area, the legislative authority of the municipal corporation or township may levy an excise tax on vendors for the privilege of making sales in, or transporting persons or property to or from, the municipality or township. R.C. 5739.101(B). Finding that it met the statutory criteria, the village of Kelleys Island declared itself to be a…