FISHER v. NEUSSER

No. 94-1907.

74 Ohio St.3d 506 (1996)

FISHER, APPELLEE, v. NEUSSER, TAX COMMR., ET AL., APPELLANTS.

Supreme Court of Ohio.

Decided February 14, 1996.


Attorney(s) appearing for the Case

Christoff, Slater, Haskins & Zurz and Richard V. Zurz, Jr., for appellee.

Thompson, Hine & Flory, Leslie W. Jacobs and Stephen L. Buescher, Akron Law Department, Max Rothal, Director of Law, and David A. Muntean, Assistant Director of Law, for appellants.

John E. Gotherman, urging reversal for amicus curiae, Ohio Municipal League; Cleveland Law Department, Sharon Sobol Jordan, Director of Law, and Debra D. Rosman, Assistant Director of Law, urging reversal for amici curiae city of Cleveland and Central Collection Agency.


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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