AE Owner, L.L.C. v. E. Cleveland

Citations

• 2019 Ohio 2220

Syllabus

Motion for summary judgment de novo review Civ.R. 56 enjoin R.C. 2723.01 et seq. R.C. 2721.01 et seq. occupancy fee fee disguised as a tax unconstitutional Equal Protection Home Rule Authority. The trial court correctly granted a motion for summary judgment finding defendant-municipality's occupancy fee was a tax disguised as a fee and, therefore, illegal and unconstitutional. Pursuant to R.C. 2723.02, the defendant-municipality was enjoined from imposing the illegal tax.