Josh Schaad v. Karen Alder, finance director of the city of Cincinnati, et al., Case No. 2022-0316
First District Court of Appeals (Hamilton County)

ISSUES:
- Was a municipal tax law enacted in response to stay-at-home orders during the COVID-19 pandemic incompatible with due process and earlier Supreme Court of Ohio rulings?
- Can the General Assembly authorize municipalities to tax outside of their geographical territory?
- Did the General Assembly's constitutional authority to pass emergency laws give it the power to enact this municipal tax law?