NATIONAL AMUSEMENTS, INC. v. CITY OF SPRINGDALE

No. C-800842.

3 Ohio App. 3d 70 (1981)

NATIONAL AMUSEMENTS, INC., APPELLANT, v. CITY OF SPRINGDALE ET AL., APPELLEES.

Court of Appeals of Ohio, Hamilton County.

Decided November 18, 1981.


Attorney(s) appearing for the Case

Strauss, Troy & Ruehlmann Co., L.P.A., Mr. Charles G. Atkins and Mr. Charles J. Postow, for appellant.

Messrs. Wood, Lamping, Slutz & Reckman, Mr. Kenneth J. Schneider, Mr. Albert H. Neman and Mr. Harold G. Korbee, for appellees.


BLACK, P.J.

The question presented in this appeal is whether Springdale's ordinance imposing a three percent cinema admissions tax is facially invalid because it denies equal protection rights guaranteed by the United States and Ohio Constitutions. We answer that question in the negative and affirm the trial court's judgment.

Defendant-appellee, city of Springdale, imposed the tax on "the amounts received from admission to any cinema" in the city, by adoption...

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