KELLEYS ISLAND CADDY SHACK, INC. v. ZAINO

No. 2001-1102.

96 Ohio St.3d 375 (2002)

2002-Ohio-4930

KELLEYS ISLAND CADDY SHACK, INC., APPELLANT, v. ZAINO, TAX COMMR., APPELLEE.

Supreme Court of Ohio.

Decided October 2, 2002.


Attorney(s) appearing for the Case

Michael J. Yemc, Jr. and John L. Alden, for appellant.

Betty D. Montgomery, Attorney General, and James C. Sauer, Assistant Attorney General, for appellee.


COOK, J.

{¶ 1} In Am.Sub.H.B. No. 327, 145 Ohio Laws, Part III, 5409, 5410-5411, the General Assembly enacted R.C. 5739.101, which permits a municipal corporation or township to declare itself to be a "resort area" if it meets certain statutory criteria. As a resort area, the legislative authority of the municipal corporation or township may levy an excise tax on vendors for the privilege of making sales in, or transporting persons or property to or from, the...

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