Of the 26 states with professional sports teams, 22 have adopted a jock tax of some sort or another. Eight cities have instituted their own jock taxes.
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Two former NFL players, Jeff Saturday and Hunter Hillenmeyer, recently went to court to challenge Cleveland’s jock tax. ... Hillenmeyer argued that Cleveland’s arrangement was unlawful. He stressed his NFL salary reflected more than just playing in games. It also included practices, working out and team meetings, which are reflected in the more commonly used “duty-days” method. In Hillenmeyer’s view, the portion of his income attributable to playing one road game in Cleveland was far less.
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Last week the Ohio Supreme Court held that while Cleveland can impose a jock tax, it needs to rework its formula.
