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REGAL CINEMAS, INC. v. CITY OF MAYFIELD HTS.

No. 75962.

137 Ohio App.3d 61 (2000)

REGAL CINEMAS, INC., Appellant, v. CITY OF MAYFIELD HEIGHTS et al., Appellees.

Court of Appeals of Ohio, Eighth District, Cuyahoga County.

Decided March 20, 2000.

Attorney(s) appearing for the Case

Vorys, Sater, Seymour and Pease, L.L.P., John Winship Read and Lisa Babish Forbes; and Barry J. London, for appellant.

Calfee, Halter & Griswold, L.L.P., and Phillip J. Campanella, for appellees city of Mayfield Hts., city of Middleburg Hts., city of Solon and their respective officials.

Roetzel & Andress, David R. Harbarger and Breaden M. Douthette, for appellee city of Westlake.

PORTER, Judge.

Plaintiff-appellant, Regal Cinemas, Inc., appeals from the trial court's declaratory judgment in favor of defendant-appellees the cities of Mayfield Heights, Middleburg Heights, Solon, Westlake and their respective municipal officials, which held that admissions taxes imposed by the cities were not unconstitutional as applied to Regal's motion picture patrons. Regal contends that the admissions taxes...

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