Defendant-appellant, the city of Wooster, Ohio, appeals from the decision of the Wayne County Court of Common Pleas ordering a refund of tax monies to plaintiff-appellant, the trust of Harley Underwood. We reverse.
On May 1, 1984, Wooster enacted an ordinance imposing a one-percent municipal income tax on certain activities. Section 1701.03(a)(3) of that ordinance provides that the one...
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