O'NEILL, J.
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...
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