The Ohio Supreme Court recently decided two cases involving municipal income tax refunds for professional football players. The Columbus, Ohio tax lawyer at Porter Law Office, LLC regularly assists Ohio residents and nonresidents with understanding and complying with their state and local tax obligations.
Contact the tax attorney at Columbus Ohio-based Porter Law Office, LLC for a consultation today.
Hillenmeyer v. Cleveland Bd. of Rev., 2015-Ohio-1623
The Ohio Supreme Court held that the denial of a municipal income tax refund to a non-resident professional football player was erroneous.
The Court determined that the tax was improperly calculated under what was known as a “games-played” formula. Under this formula, a player’s entire contract compensation was applied to the percentage of the season’s games played in the city.
The Court ruled that the correct formula was a “duty-days” formula that determines the player’s taxable compensation based on the percentage of his total workdays that he played in the city. Read the entire case here.
Saturday v. Cleveland Bd. of Rev., 2015-Ohio-1625
Again, the Ohio Supreme Court held that the denial of municipal income tax refund, except for minor calculation error, to non-resident professional football player was erroneous.
The player was injured and did not attend the game in the city of Cleveland. Accordingly, Cleveland lacked the authority under its ordinance and its regulations to impose a tax on the player because none of the services for which he was compensated were performed in the city. Read the entire case here.
Contact an Experienced Columbus, Ohio Tax Attorney
Municipal Income Tax Representation
If you have a municipal income tax dispute, do not hesitate to contact the experienced tax lawyer at Columbus, Ohio-based Porter Law Office, LLC to review your options. The Columbus, Ohio tax attorney at Porter Law Office, LLC will tirelessly fight to help you settle your tax debt and resolve your tax dispute with the city, state, or federal government. Contact the experienced IRS tax resolution attorney today for a free consultation to discuss your particular Ohio municipal income tax situation.