Colonial, Inc. v. McClain
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The Supreme Court affirmed the decision of the Board of Tax Appeals (BTA) upholding the decision of the tax commissioner denying Colonial, Inc.'s application for a tax refund, holding that there was no error.
In its application, Colonial argued that it was entitled to a refund of $269,432 in resort-area taxes that it paid from 2011 through 2016. Specifically, Colonial sought to recover a locally-imposed resort-area gross receipts excise tax that the village of Put-in-Bay originally enacted in 1995, arguing that, under Ohio Rev. Code 5739.101, the village must react the resort-area tax after each decennial census. The tax commissioner denied the refund claim, and the BTA affirmed. The Supreme Court affirmed, holding that the BTA correctly affirmed the tax commissioner's denial of Colonial's application for a refund.
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