Bosher v. Euclid Income Tax Board of Review

Francis E. Sweeney, Sr., J.

{¶ 1} In 1998, appellees, William and Ruby Bosher, while residents of Euclid, Ohio, received over $3.5 million in a lump sum from the Ohio Super Lotto game. They paid federal and state income tax but not city income tax on their winnings.

*331{¶ 2} Thereafter, the city of Euclid, an appellant, notified appellees that they owed $102,378.81 in city income tax for tax year 1998. Appellees contested the assessment, arguing that the Euclid Codified Ordinances did not authorize the city to tax lottery winnings. The Euclid Tax Administrator rejected this argument and upheld the…