211 N.E.2d 90 | Ohio Ct. App. | 1964
This is an appeal from the Common Pleas Court of Hamilton County, in a declaratory judgment action seeking to test the validity and constitutionality of Chapter 745 (Sections
Chapter 745 is a bit of comprehensive, lengthy, detailed legislation upon the subject, defining the terms, "trailer," and *8 "trailer camp," and requiring licensing and inspection fees; prescribes safety and sanitary regulations in detail; includes zoning regulations; provides for the keeping of records; gives the municipal officers a right of entry for inspection; and provides for revocation of the license by the mayor in case inspection reveals any deviation from compliance with any of the provisions of Chapter 745 or any other ordinance of the city.
The city relies on Section
The plaintiffs, appellants herein, claim Chapter 745 to be in conflict with the Revised Code of Ohio and, in addition, to be unreasonable, arbitrary, discriminatory and, hence, unconstitutional and void.
The judgment appealed from declared certain provisions in the ordinances, to-wit, Section
Similar legislation was upheld in the case of Stary v.City of Brooklyn,
"The statute in question does not purport to vest in the board of health the sole right to assess a license fee and it does not deny to the municipality the right to assess such a fee."
On page 131, the court concluded:
"We conclude that the city ordinance does not permit or provide for licensing that which the statutes forbid and prohibit, nor does it forbid or prohibit that which the statutes permit. The ordinance is not in conflict with the statutes and can not be successfully attacked upon that ground."
Subsequent to decision of the Stary case, supra, the General Assembly made trailers and trailer parks the subject of state-wide uniform control. Section
"For each house trailer and each travel trailer, five dollars." *9
Section
"(A) All house trailers in this state on the first day of January, except as otherwise provided, are subject to an annual tax, payable by the owner, for the privilege of using or occupying a house trailer in this state. The tax as levied in this section is for the purpose of supplementing the general revenue funds of the local sub-division in which the house trailer has its situs pursuant to this section.
"* * *
"(J) * * * The taxes levied and revenues collected under this section shall be in lieu of any general property tax and any tax levied with respect to the privilege of using or occupying a house trailer in Ohio except as provided in Sections
Section
"Fees authorized or charged at the rate provided under Section
In addition, Section
"Upon a license being issued under Sections
The quoted sections, contrary to the facts of the Starycase, as quoted supra, do purport to vest in the state the sole right to assess a license fee and thereby prohibit the municipality from doing so.
The state having pre-empted the field of taxation as to the licensing of individual house trailers and trailer camps, the city cannot impose an occupation or excise tax for the same privilege.
In State, ex rel. McElroy, Atty. Genl., v. City of Akron,
"* * * The inclusion of the prohibition against any other charge is, of course, for the purpose of preventing the subdivision from imposing a license fee under some other guise." The prohibition in this instance is contained in Section
Section
We, therefore, decide that Chapter 745 of the Ordinances of the City of Sharonville is an attempt to legislate in a field pre-empted by the state and so in conflict with general law as to render all the provisions thereof unreasonable, arbitrary and discriminatory, and hence unconstitutional and void.
The judgment will be modified, to declare Chapter 745 of the Ordinances (Sections
Judgment accordingly.
HOVER, P. J., and LONG, J., concur.