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Ohio Supreme Court Agrees That Taxpayers’ Appeals Were Timely Due to COVID 19 Tolling Provisions

On July 15, 2021, the Ohio Supreme Court reversed the Board of Tax Appeals (“BTA”) and held that two taxpayers had timely filed appeals from final determinations of the Tax Commissioner (“Commissioner”) as a result of tolling...more

Impact of COVID-19 Mandatory Business Closures on Local Occupancy Taxes

Among the severe business consequences of COVID-19 has been the government-mandated closure of non-essential businesses to better prevent the spread of the virus. Such closures have affected many retail establishments and...more

Understanding the Employment and Tax Provisions of the Families First Coronavirus Response Act

On March 18, 2020, the U.S. Senate approved by a 90-8 margin the Families First Coronavirus Response Act, which was passed earlier in the week by the U.S. House of Representatives (“HR 6201” or the “Act”). The bill was signed...more

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