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PANTHER II TRANSP., INC. v. SEVILLE BD. OF INCOME TAX REV.,

Nos. 2012-1589 and 2012-1592.

138 Ohio St.3d 495 (2014)

2014-Ohio-1011

PANTHER II TRANSPORTATION, INC., Appellee, v. VILLAGE OF SEVILLE BOARD OF INCOME TAX REVIEW ET AL., Appellants.

Supreme Court of Ohio.

Decided March 19, 2014.

Attorney(s) appearing for the Case

Calfee, Halter & Griswold, L.L.P., and James F. Lang , for appellee.

Roderick Linton Belfance, L.L.P., and Theodore J. Lesiak , for appellant Village of Seville Board of Income Tax Review.

Barbara A. Langhenry , Cleveland Director of Law, and Linda L. Bickerstaff , Assistant Director of Law, for appellants Nassim M. Lynch and Central Collection Agency.

Zaino, Hall & Farrin, L.L.C., and Richard C. Farrin , urging affirmance for amicus curiae United Parcel Service, Inc.

Schumaker, Loop & Kendrick, L.L.P., and Michael M. Briley , urging affirmance for amicus curiae the Dump Truck Carriers Conference.

AldenLaw, John L. Alden , and Anthony E. Palmer Jr. , urging affirmance for amicus curiae the Ohio Trucking Association.

Benesch, Friedlander, Coplan & Aronoff, L.L.P., and Marc S. Blubaugh , urging affirmance for amicus curiae Con-way Freight, Inc.

Ice Miller, L.L.P., Philip Hartmann , Rebecca K. Schaltenbrand , and Stephen J. Smith ; and John Gotherman , Ohio Municipal League, urging reversal for amicus curiae Ohio Municipal League.

O'NEILL, J.

{¶ 1} In these appeals, we address a corporate taxpayer's claim that state law exempts it from the imposition of a local income tax on its net profit. Both the Board of Tax Appeals ("BTA") and the Ninth District Court of Appeals agreed that state law preempted the local tax as applied to "motor transportation companies" that are subject to state taxes, fees, and regulatory requirements. The Central Collection Agency ("CCA...

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