Ohio Supreme Court won’t revisit ‘jock tax’ ruling

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The Ohio Supreme Court has rejected Cleveland's request to reconsider its ruling that the city's system for taxing professional athletes is unconstitutional.

At issue were successful challenges to Cleveland's tax procedures by retired Indianapolis Colts center Jeff Saturday and former Chicago Bears linebacker Hunter Hillenmeyer, who won their case in April.

The court said in April that Cleveland's method, which involved taxing athletes based on the number of games played, violates players' due process rights.

A unanimous court ruled the city should base municipal taxes on days spent in the city as a percentage of an entire season of games, practices and team-related activities.

Cleveland argued unsuccessfully that the court's decision conflicted with U.S. Supreme Court findings giving cities leeway in their taxation methods. The court denied Cleveland's request Wednesday.


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