Ohio Court of Appeals May 9, 2002, No. 79410. (Park Corporation v. City of Brook Park, Unpublished Decision (5-9-2002))

JOURNAL ENTRY AND OPINION {¶ 1} This case is an appeal from an order of Judge David T. Matia ruling that Brook Park Codified Ordinance Chapter ("BP.C.O.Ch.") 709 was a valid, constitutional excise tax levied on the gross receipts of appellants I-X Center Corporation ("I-X Corp.") and its parent, Park Corporation ("Park"), from parking fees at the International Exposition Center ("I-X Center").