VILLAGE OF NORTHFIELD v. NORTHEAST OHIO HARNESS

No. 11195.

13 Ohio App. 3d 218 (1983)

VILLAGE OF NORTHFIELD, APPELLEE, v. NORTHEAST OHIO HARNESS ET AL., APPELLANTS.

Court of Appeals of Ohio, Summit County.

Decided December 14, 1983.


Attorney(s) appearing for the Case

Mr. Louis A. Tuzi, for appellee.

Mr. Glenn Waggoner, for appellants.


BAIRD, J.

Northeast Ohio Harness (Northfield Park) charges its harness racing patrons admission and parking fees. The village of Northfield ("village") imposes a tax on the patrons who pay these fees. The village brought this action to collect the taxes, and Northeast Ohio Harness resisted collection based on R.C. 3769.08. The trial court ruled in plaintiff's favor, and defendants appeal.

Assignment of Error...

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