Thompson v. City of Cincinnati

Although appellant, the city of Loveland, has discussed and alluded to numerous questions in its brief, the sole question presented by the record in its behalf is as follows: Can the city of Loveland levy an income tax on the wages of a resident, where such wages result from employment within another municipality and are subject to an income tax in that other municipality?

This court, through constitutional provisions and past decisions, is committed to certain legal principles in respect to the authority vested in municipalities to enact income taxes. Municipalities have the right to exercise…