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Sports in Society

Cleveland Petitions U.S. Supreme Court To Reinstate Jock Tax For Non-Resident Athletes

The city of Cleveland "has petitioned the U.S. Supreme Court to review" an April 30 decision by the Ohio Supreme Court that ruled its method for assessing income an athlete is taxed on as "unconstitutional because it violates players' due process rights." according to Jeremy Nobile of CRAIN'S CLEVELAND BUSINESS. The court said that the city "could keep its so-called jock tax if it applies the duty-days formula, which includes days players practice, travel and have meetings, among other things, as days worked." The city wrote in a brief, “The games-played method, on the other hand, recognizes what the professional athlete is hired to do -- play in games." The city also "argues the federal court provides certain leeway in applying tax policies as long as they're deemed 'reasonable' methods." Cleveland is the "only city in Ohio, and possibly the country, to use the games-played formula." Other Ohio cities with pro sports teams "apply the much more common duty-days formula." Because of the "inconsistency with how Cleveland assesses the tax versus other Ohio cities, there's the possibility an athlete may be double taxed." City of Cleveland Assistant Dir of Media Relations Daniel Ball said that in the meantime, the city "still is collecting taxes in the same way and no tax refunds have been issued" (CRAINSCLEVELAND.com, 10/20).

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