State of Ohio/Village of Put-in-Bay v. Mark Mathys and Islander Inn, Case No. 2019-0234
Sixth District Court of Appeals (Ottawa County)

ISSUES:
- Because the state charges a fee to license all motor vehicles used on public roadways, does a municipal tax on motorized, horse-driven, and manpowered vehicles-for-hire violate state law?
- Does a municipal tax on vehicles-for-hire violate Article XII, Section 5a of the Ohio Constitution because the funds collected from the tax are not expended solely for a statutory purpose?