Court rules against COVID municipal income tax refunds.

According to an article in Crain's Cleveland Business, the Ohio Supreme Court has ruled that work-from-home employees are not eligible for refunds from cities that collected income tax during COVID shutdowns. The court found that a state law allowing cities to temporarily collect taxes from remote employees who lived outside the municipal limits during the pandemic is constitutional. The ruling rejected the claim that the city of Cincinnati violated the Fourteenth Amendment's Due Process Clause and also stated that the state law did not violate the "Home Rule" provision of the Ohio Constitution. The decision has been met with disagreement from attorneys representing the defendant, who argue that local taxing authorities should only be able to tax within their own jurisdictions. [Extracted from the article]