East Ohio Gas Co. v. City of Akron

The question which this court must decide may be stated as follows: Has the General Assembly, by levying a gross receipts tax upon public utilities, prohibited a municipality from levying a tax upon the net income of a public utility under the judicially asserted doctrine of pre-emption by implication?

Section 3 of Article XVIII of the Ohio Constitution confers upon municipalities the “authority to exercise all powers of local self-government and to adopt and enforce within their limits such local police, sanitary and other similar regulations, as are not in conflict with general laws. ’ ’

Secti…