Time Warner Cable, Inc. v. Cincinnati

Citations

• 157 N.E.3d 941
• 2020 Ohio 4207

Syllabus

MUNICIPAL TAXATION – HOME RULE – PREEMPTION: Defendant city of Cincinnati's ordinance requiring that an affiliated group of corporations filing a consolidated tax return may only include entities sharing a nexus with the municipality was preempted by the state statute affirmatively requiring that municipal corporations accept for filing a consolidate tax return that mirrors the federal consolidated tax filing for that affiliated group.