Cleveland’s jock tax method ruled illegal
Ohio Supreme Court sides with former NFL players

April 30, 2015

Tonight belongs to future National Football League stars. The young men who will be selected during the NFL's annual players' draft in Chicago the evening of April 30 are looking forward to lucrative careers in America's most popular sports league.

Earlier today, however, the spotlight was on some former NFL players who were victorious in their tax fight against the home of the Cleveland Browns.

NFL's Cowboys vs Lion photo by SKBWho will my Dallas Cowboys pick in this year's NFL draft? With Jerry Jones in charge, it's always exciting!

Cleveland's bad jock tax: Former Chicago Bears linebacker Hunter Hillenmeyer and former Indianapolis Colts center Jeff Saturday sued Cleveland for what they said were illegally collected jock taxes.

The city, according to the men's separate lawsuits, illegally taxes all athletes on a visiting team for every game, even players who are hurt or don't attend the game.

Hillenmeyer paid $5,062 to Cleveland; Saturday's tax bill was $3,294. The former players were taxed on games at which they were not present.

The pair said their legal actions were not about the money, but the principle. No person in any line of work should have to pay tax when they haven't provided any taxable services within a tax jurisdiction.

Court validation: The former NFLers got what they wanted when the Ohio Supreme Court today (April 30) agreed with them.

"Cleveland's power to tax reaches only that portion of a nonresident's compensation that was earned by work performed in Cleveland," the justices ruled.

The Buckeye State's high court also found that the games-played method used by the city to determine its portion of taxable income from visiting athletes violated due process.

The court ordered Cleveland to refund the jock taxes it illegally collected from Saturday and Hillenmeyer.

The decision not only means that Cleveland will collect less in taxes from professional athletes playing there in future games, but that it might be looking at doling out refunds to others who were improperly taxed.

You also might find these items of interest:

Share:

The More Tax Posts tab at the top of this page will take you to, well, more tax posts. You also can search below for a tax topic. 

Latest Posts
The latest Dirty Dozen tax scam list is familiar because too many are still falling for the schemes

March 5, 2026

Tax filing season is also peak time for tax scams. Be on the lookout for…

Read More
Hello Tax Season 2026

Happy New Tax Year! Are you ready to file your 2025 tax return? I know, too early to ask. But Tax Day 2026 will be here before we realize it. The Internal Revenue Service deadline to file and pay any tax we owe is the regular April 15 date this year. It’s also Tax Day for most of the states that collect income taxes from their residents, which is most of the states! If that seems too far away right now, don’t worry. As is the case every tax season, the ol’ blog’s tips and other tax reminders should help all of us meet our state and federal responsibilities. Procrastinators also will want to keep an eye on the countdown clock just below. It tracks how much time we have until April’s Tax Day, just in case we put off our annual tax task until the absolutely final hours and decide we need to instead get an extension request into the IRS by that date. (Note: I’m in the Central Time Zone, so adjust accordingly for where you live.)

Comments
Leave your comment