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Cincinnati Bell Telephone Company v. City of Cincinnati
Ohio Supreme Court
81 Ohio St. 3d 599, 693 N.E.2d 212 (1998)
Cincinnati Bell Telephone Company (plaintiff) sued the City of Cincinnati (city) (defendant), alleging that the city’s municipal taxes were impliedly preempted by state law. On appeal, the city argued that the doctrine of implied preemption should be overruled and that its local net profits were valid because the general assembly did not expressly preempt local taxation.
Rule of Law
Holding and Reasoning (Moyer, C.J.)
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