Insider has been tracking two significant tax cases in Cincinnati and Baltimore.

The Supreme Court of Ohio accepted an appeal of the legal challenge to Cincinnati’s targeted tax on billboards.

In June, 2018, the City of Cincinnati enacted a billboard tax as part of a last-minute “emergency” measure to help balance the city budget. Norton Outdoor Advertising and Lamar Advertising Company challenged the tax on constitutional grounds, prevailing in a state trial court.  A state appeals court reversed, ruling in favor of the city.

Norton and Lamar petitioned the Supreme Court of Ohio to hear the case, pointing to important issues of free speech and government taxing authority.

As to the Baltimore tax case, the highest court in Maryland is scheduled to hear arguments in their similar billboard-tax case on November 6. Clear Channel Outdoor is challenging Baltimore’s billboard tax, enacted in 2013 ($15 per square foot for digital displays and $5 per square foot for non-digital).

Courts in Maryland have upheld Baltimore’s billboard tax; Clear Channel appealed.

Insider will provide updates as they are available.

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