B&J Elec., Co. v. Cincinnati

Citations

• 156 N.E.3d 974
• 2020 Ohio 3869

Syllabus

MUNICIPAL – TAX – EQUAL PROTECTION – RIGHT TO MARRY: The trial court did not err in rejecting plaintiff corporation's claim that a city ordinance violated the fundamental right of its owner to marry and in upholding the denial of the application for recertification of the corporation as a small business enterprise: the corporation failed to negate a rational basis for the city's ordinance requiring that both spouses' assets be used to determine whether the corporation qualifies as a small business for purposes of renewal of its small business enterprise certification under the city's code.