Athens v. McClain (Slip Opinion)

Citations

• 163 Ohio St. 3d 61
• 168 N.E.3d 411
• 2020 Ohio 5146

Syllabus

Home Rule Amendment—General Assembly acted within its constitutional authority when it enacted laws centralizing the administration of municipal net-income taxes in 2017 Am.Sub.H.B. No. 49 (\H.B. 49\)—Portion of H.B. 49 that allows the state to retain .5 percent of the collected municipal net-income taxes as a fee or a tax for the state's centralized administration is not constitutionally authorized.