ALICE ROBIE RESNICK, J.
The issue is whether an Ohio municipality has the power to levy an income tax on lottery winnings received by its residents.
Ohio municipalities "have the right to exercise all powers of local self-government and may adopt and enforce such local regulations that are not in conflict with the general law. Sections 3 and 7, Article XVIII, Ohio Constitution. Included within the above grant of authority is the power of taxation. See State...
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