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LAMAR ADVANTAGE GP v. CITY OF CINCINNATI

No. C-180675.

155 N.E.3d 245 (2020)

2020-Ohio-3377

LAMAR ADVANTAGE GP COMPANY, LLC, d.b.a. Lamar Advertising of Cincinnati, OH, and Norton Outdoor Advertising, Inc., Plaintiffs-Appellees, v. CITY OF CINCINNATI, Ohio, Nicole Lee, Treasurer of the City of Cincinnati, Ohio, Art Dahlberg, Director of the Department of Buildings and Inspections for the City of Cincinnati, Ohio, and Reginald Zeno, Finance Director for the City of Cincinnati, Ohio, Defendants-Appellants.

Court of Appeals of Ohio, First District, Hamilton County.

Date of Judgment Entry on Appeal: June 18, 2020.

Attorney(s) appearing for the Case

Strauss Troy Co., LPA, R. Guy Taft and Stephen E. Schilling , Cincinnati, for Plaintiff-Appellee Lamar Advantage GP Company, LLC, d.b.a. Lamar Advertising of Cincinnati, OH.

Robbins, Kelly, Patterson & Tucker, LPA, Michael A. Galasso and Esther M. Norton , Cincinnati, for Plaintiff-Appellee Norton Outdoor Advertising, Inc.

Paula Boggs Muething , City Solicitor, Marion E. Haynes, III , and Kevin M. Tidd , Assistant City Solicitors, for Defendants-Appellants.

OPINION

{¶1} This appeal addresses the constitutionality of an excise tax placed on off-premises outdoor advertising signs, or billboards, within the city of Cincinnati. Two advertising companies, plaintiffs-appellees Lamar Advantage GP Company, LLC, d.b.a. Lamar Advertising of Cincinnati, OH, ...

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