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The Ohio Supreme Court will hear oral arguments on January 14, 2015 on whether Cleveland’s 2% municipal income tax on professional sports players from visiting teams violates the player’s Equal Protection rights under the U.S. and Ohio Constitutions.  See Hillenmeyer v. City of Cleveland Board of Review, Ohio Supreme Court Case No. 2014-0285.  The City of Cleveland asserts, among other arguments, that the tax is proper and the Ohio Constitution’s home rule provision gives the City the right to impose the tax.

The Ohio Attorney General’s amicus brief argues that the tax does not violate the Equal Protection Clause of the U.S. or Ohio Constitution.  Four major league player’s unions, representing football, basketball, baseball and hockey, each filed amicus briefs in the case.

Oral arguments can be viewed  live on the Ohio Supreme Court’s homepage.

Also see Cleveland.com article Former NFL players’ jock tax lawsuits will be heard by Ohio Supreme Court in January

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