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CITY OF AURORA v. CITY OF BAY VILLAGE

No. 30777.

27 Ohio App. 2d 17 (1971)

CITY OF AURORA ET AL., APPELLEES, v. CITY OF BAY VILLAGE ET AL., APPELLANTS.

Court of Appeals of Ohio, Cuyahoga County.

Decided June 4, 1971.

Attorney(s) appearing for the Case

Mr. Guerin L. Avery, Mr. Raymond D. Metzner and Mr. Norman L. Christley, for appellees.

Mr. Clarence L. James, Jr., law director, city of Cleveland, Mr. John F. Dolan, Mr. Thomas S. Watson, and Mr. James W. Head, for appellants.

MANOS, P. J.

In 1966, in response to the growing revenue needs of the city of Cleveland, Ordinance No. 239366 was enacted. This ordinance established a threefold master plan for (1) a Cleveland income tax, (2) tax reciprocity for other municipalities in Cuyahoga and contiguous counties which passed similar legislation, and (3) a method by which to administer the collection and disbursement of these taxes.

Under its provisions, an income tax of 1% of gross...

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