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First Things First: Cincinnati Billboard Tax Does Not Violate First Amendment

By Charles Capouet & Jeffrey Friedman on June 29, 2020
Posted in Noteworthy Cases

On June 18, 2020, the Ohio Court of Appeals held that Cincinnati’s excise tax on the gross receipts generated by billboards does not violate the First Amendment to the United States Constitution. The court found persuasive Clear Channel Outdoor, Inc. v. Director, Department of Finance of Baltimore, 223 A.3d 1050 (Md. Ct. Spec. App.…

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