Cincy Billboard Tax Case Setback

Yesterday a three judge court of appeals in Hamilton County Ohio reinstated the Cincinnati billboard tax by a 3-0 vote.  A lower court had blocked the tax on a first amendment challenge in October 2018.

The Ohio court explained the decision as follows:  “The city’s billboard tax applies to billboards regardless of the message displayed, and is therefore content neutral. Nothing in the language of the tax itself or the record suggests that the tax will threaten to suppress the expression of certain viewpoints. Moreover, the billboard tax does not single out a particular group of billboard operators to bear the burden of the tax.”

The only good news in the ruling was that the appeals court agreed that the gag order in the Cincy billboard tax law (a provision prohibiting out of home companies from itemizing the tax on bills or saying that the tax will be added to bills) was an unconstitutional restriction on free speech.

You can read the Court of Appeals decision here.  No word yet whether Lamar and Norton Outdoor will appeal this case to the Ohio Supreme Court.

Insider’s take:  Terrible outcome.  Expect to see more cash-strapped cities attempt to pass punitive and selective taxes against out of home if this case stands.

[wpforms id=”9787″]


Paid Advertisement

Print Friendly, PDF & Email

One Comment

  1. We handled such a case about twenty years ago. Once the city saw our complaint and supporting cases, we were able to negotiate a reasonable business license tax.

    Without knowing more, we cannot predict an outcome for this case. We’re would be happy to associate with local counsel to review and consult. We’ll figure out a flat fee to do so if anyone’s interested.