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ATHENS v. McCLAIN

Nos. 2019-0693, 2019-0696.

168 N.E.3d 411 (2020)

163 Ohio St.3d 61

2020-Ohio-5146

The City of ATHENS et al., Appellants, v. McCLAIN, Tax Commr., et al., Appellees.

Supreme Court of Ohio.

Decided November 5, 2020.

Attorney(s) appearing for the Case

Walter Haverfield, L.L.P., Avon, and Darrell A. Clay , Cleveland, for the Elyria appellants (case No. 2019-0693).

Frost Brown Todd, L.L.C., Eugene L. Hollins , Columbus, Stephen J. Smith , Kent, Frank J. Reed Jr. , Yazan S. Ashrawi , Thaddeus M. Boggs , Columbus, and Matthew C. Blickensderfer , Cincinnati, for the Athens appellants (case No. 2019-0696).

Roetzel & Andress, L.P.A., Stephen W. Funk , and Emily Anglewicz ; and Eve Belfance , Akron Law Director, and Brian D. Bremer , Akron, for appellant city of Akron (case No. 2019-0696).

Dave Yost , Attorney General, Benjamin M. Flowers , Solicitor General, and Samuel C. Peterson , Deputy Solicitor, for appellees.

John A. Scavelli Jr. , Wooster Law Director, urging reversal for amicus curiae city of Wooster.

Ohio Municipal Attorneys Association and Garry E. Hunter , Athens; and Paul W. Flowers Co., L.P.A., Paul W. Flowers , and Louis E. Grube , Cleveland, urging reversal for amicus curiae Ohio Municipal League.

Taft, Stettinius & Hollister, L.L.P., and J. Donald Mottley , Columbus, urging reversal for amicus curiae Greater Dayton Mayors and Managers Association.

Dale R. Emch , Toledo Law Director, and John E. Bibish IV , urging reversal for amicus curiae city of Toledo.

Graydon, Head & Ritchey, L.L.P., Nicholas J. Ziepfel , Liberty Township, and Roula Allouch , Cincinnati, urging reversal for amicus curiae city of Trenton.

Mitchell H. Banchefsky , urging reversal for amici curiae local-government-law professors, International Municipal Lawyers Association, and International City/County Management Association.

Zaino, Hall & Farrin, L.L.C., Richard C. Farrin , and Thomas M. Zaino , urging affirmance for amici curiae Ohio Society of Certified Public Accountants, Ohio Chamber of Commerce, National Federation of Independent Business in Ohio, Ohio Realtors, Manufacturing Policy Alliance, Associated General Contractors of Ohio, Ohio Contractors Association, National Electrical Contractors Association, Mechanical Contractors Association of Ohio, Ohio Business Roundtable, Ohio Manufacturers' Association, Ohio Farm Bureau Federation, Ohio Council of Retail Merchants, ABC of Ohio, and Ohio Cable Telecommunications Association.

{¶ 1} Many Ohio municipalities impose a tax on income earned within their boundaries. When that tax is applied to businesses, it is known as a net-profits tax. Appellants, the cities of Athens, Akron, and Elyria and numerous other cities and villages, all of which impose a net-profits tax, challenge the General Assembly...

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