The Ohio Supreme Court recently held that Cincinnati’s billboard excise tax is unconstitutional because the tax violated the First Amendment of the United States Constitution, finding that Cincinnati’s need to raise revenue by imposing the tax solely on a small number of billboard operators did not survive strict scrutiny.
In 2018, the Cincinnati City Council passed an ordinance which imposed an excise tax on advertising hosts with advertising signs in the city. Many types of signs were excluded, effectively targeting a small group to bear most of the tax burden. Two billboard operators challenged the ordinance, arguing that the tax violated their First Amendment rights to free speech and freedom of the press.
