The Ohio Supreme Court heard oral arguments June 16 in the constitutional challenge to Cincinnati’s billboard tax. A decision will be issued later.

Counsel for plaintiffs Norton Outdoor and Lamar argued that it’s unfair and unconstitutional for a municipality to single out a form of speech for targeted taxation that does not affect other media. Billboards, they said, deliver commercial and non-commercial communication that is protected speech under the First Amendment.

The City argued that billboards are third-party agents for others’ messages, and, therefore, billboard transactions are taxable commerce.

Cincinnati imposed its billboard tax in 2018, as part of a last-minute effort to balance its budget. Norton and Lamar sued on constitutional grounds, winning the first round in trial court. On appeal, the city won the second round in 2020.

Norton Outdoor is represented by Michael Galasso.  Lamar is represented by Guy Taft.  Both attorneys are based in Cincinnati.

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