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Court Weighs Ohio’s Taxation of Out-of-Town Athletes

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In this Monday, Aug. 22, 2011 file photo, former Chicago Bears player Hunter Hillenmeyer speaks during a news conference held by the Chicago Concussion Coalition in Chicago as musician and recording artist Billy Corgan, right, and Chris Nowinski, second from right, chairman of the coalition, and Chicago Alderman Latasha Thomas, left, listen. On Wednesday, Jan. 14, 2015, the Ohio Supreme Court is scheduled to hear arguments about laws that tax professional athletes and entertainers who work for short periods of time in the state. Hillenmeyer, has sued over Cleveland's interpretation of the law, saying the city unfairly imposes a 2 percent income tax based on games played in the city as a percentage of total games played. (AP Photo/M. Spencer Green)

In this Monday, Aug. 22, 2011 file photo, former Chicago Bears player Hunter Hillenmeyer speaks during a news conference held by the Chicago Concussion Coalition in Chicago as musician and recording artist Billy Corgan, right, and Chris Nowinski, second from right, chairman of the coalition, and Chicago Alderman Latasha Thomas, left, listen. (AP Photo/M. Spencer Green)

ANDREW WELSH-HUGGINS, AP Legal Affairs Writer

COLUMBUS, Ohio (AP) — An Ohio law that singles out professional athletes and entertainers for taxation even when they’re in the state just a few days a year is unconstitutional, say several sport leagues including the NBA, NFL and NHL who want the state Supreme Court to strike the law down.

At issue is an Ohio law that excludes entertainers or athletes from a ban on municipalities taxing people who perform services 12 or fewer days per year. The leagues say the law singles out professional athletes for less fair tax treatment and overlooks the fact that despite high salaries the athletes’ careers are relatively short.

An ex-NFL player, meanwhile, has sued over Cleveland’s interpretation of the law, saying the city unfairly imposes a 2 percent income tax based on games played in the city as a percentage of total games played.

Former Chicago Bears linebacker Hunter Hillenmeyer says the city should only have taxed him based on days spent in the city compared with the length of his season, which comes out to a much lower rate.

Cleveland’s system, known as the “games-played method,” treats professional athletes as if they were paid only to play in games, Stephen Kidder, an attorney representing Hillenmeyer, said in a filing with the Ohio Supreme Court, which heard arguments Wednesday.

This ignores everything else NFL players are paid to do, including mini-camps, preseason training camp, team meetings, and practice sessions, Kidder said.

Under the method most cities use, an NFL player who traveled to a city for two days during a 160-day season would be taxed on 1/80th of his income. But in Cleveland, a visiting football player is taxed just on the game, which amounts to five percent of his income based on a 20-game season (which includes exhibition games), Kidder argued.

A second former NFL player, retired Indianapolis Colts center Jeff Saturday, argues in a separate lawsuit he shouldn’t have been taxed at all by Cleveland during the 2008 season because he was injured and not in the city for the days he was taxed.

Cleveland says its interpretation of the law is based on the thing that players are hired to do: play football games.

A case Hillenmeyer uses to bolster his argument involves the late actor Paul Newman’s successful challenge of taxes he paid filming the 1973 movie “The Sting.”

California wanted to tax Newman only for the approximate month he was in California filming, but Newman won an appeal that said he should be taxed at a lower rate because his actual contract — similar to a professional athlete’s season — was 54 days, according to Kidder’s court filing on behalf of Hillenmeyer.

The Ohio Attorney General’s office argues the athlete-entertainer exception in the state tax code is constitutional.

A ruling is expected in a few months.

___

Andrew Welsh-Huggins can be reached on Twitter at https://twitter.com/awhcolumbus.

Copyright 2015 The Associated Press. All rights reserved. This material may not be published, broadcast, rewritten or redistributed.

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Oakland Post: Week of December 31, 2025 – January 6, 2026

The printed Weekly Edition of the Oakland Post: Week of – December 31, 2025 – January 6, 2026

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Big God Ministry Gives Away Toys in Marin City

Pastor Hall also gave a message of encouragement to the crowd, thanking Jesus for the “best year of their lives.” He asked each of the children what they wanted to be when they grow up.

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From top left: Pastor David Hall asking the children what they want to be when they grow up. Worship team Jake Monaghan, Ruby Friedman, and Keri Carpenter. Children lining up to receive their presents. Photos by Godfrey Lee.
From top left: Pastor David Hall asking the children what they want to be when they grow up. Worship team Jake Monaghan, Ruby Friedman, and Keri Carpenter. Children lining up to receive their presents. Photos by Godfrey Lee.

By Godfrey Lee

Big God Ministries, pastored by David Hall, gave toys to the children in Marin City on Monday, Dec. 15, on the lawn near the corner of Drake Avenue and Donahue Street.

Pastor Hall also gave a message of encouragement to the crowd, thanking Jesus for the “best year of their lives.” He asked each of the children what they wanted to be when they grew up.

Around 75 parents and children were there to receive the presents, which consisted mainly of Gideon Bibles, Cat in the Hat pillows, Barbie dolls, Tonka trucks, and Lego building sets.

A half dozen volunteers from the Big God Ministry, including Donnie Roary, helped to set up the tables for the toy giveaway. The worship music was sung by Ruby Friedman, Keri Carpenter, and Jake Monaghan, who also played the accordion.

Big God Ministries meets on Sundays at 10 a.m. at the Mill Valley Community Center, 180 Camino Alto, Mill Valley, CA Their phone number is (415) 797-2567.

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First 5 Alameda County Distributes Over $8 Million in First Wave of Critical Relief Funds for Historically Underpaid Caregivers

“Family, Friend, and Neighbor caregivers are lifelines for so many children and families in Alameda County,” said Kristin Spanos, CEO, First 5 Alameda County. “Yet, they often go unrecognized and undercompensated for their labor and ability to give individualized, culturally connected care. At First 5, we support the conditions that allow families to thrive, and getting this money into the hands of these caregivers and families at a time of heightened financial stress for parents is part of that commitment.”

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Costco. Courtesy image.
Costco. Courtesy image.

Family, Friend, and Neighbor Caregivers Can Now Opt Into $4,000 Grants to Help Bolster Economic Stability and Strengthen Early Learning Experiences

By Post Staff

Today, First 5 Alameda County announced the distribution of $4,000 relief grants to more than 2,000 Family, Friend, and Neighbor (FFN) caregivers, totaling over $8 million in the first round of funding. Over the full course of the funding initiative, First 5 Alameda County anticipates supporting over 3,000 FFN caregivers, who collectively care for an estimated 5,200 children across Alameda County. These grants are only a portion of the estimated $190 million being invested into expanding our early childcare system through direct caregiver relief to upcoming facilities, shelter, and long-term sustainability investments for providers fromMeasure C in its first year. This investment builds on the early rollout of Measure C and reflects a comprehensive, system-wide strategy to strengthen Alameda County’s early childhood ecosystem so families can rely on sustainable, accessible care,

These important caregivers provide child care in Alameda County to their relatives, friends, and neighbors. While public benefits continue to decrease for families, and inflation and the cost of living continue to rise, these grants provide direct economic support for FFN caregivers, whose wages have historically been very low or nonexistent, and very few of whom receive benefits. As families continue to face growing financial pressures, especially during the winter and holiday season, these grants will help these caregivers with living expenses such as rent, utilities, supplies, and food.

“Family, Friend, and Neighbor caregivers are lifelines for so many children and families in Alameda County,” said Kristin Spanos, CEO, First 5 Alameda County. “Yet, they often go unrecognized and undercompensated for their labor and ability to give individualized, culturally connected care. At First 5, we support the conditions that allow families to thrive, and getting this money into the hands of these caregivers and families at a time of heightened financial stress for parents is part of that commitment.”

The funding for these relief grants comes from Measure C, a local voter-approved sales tax in Alameda County that invests in young children, their families, communities, providers, and caregivers. Within the first year of First 5’s 5-Year Plan for Measure C, in addition to the relief grants to informal FFN caregivers, other significant investments will benefit licensed child care providers. These investments include over $40 million in Early Care and Education (ECE) Emergency Grants, which have already flowed to nearly 800 center-based and family child care providers. As part of First 5’s 5-Year Plan, preparations are also underway to distribute facilities grants early next year for child care providers who need to make urgent repairs or improvements, and to launch the Emergency Revolving Fund in Spring 2026 to support licensed child care providers in Alameda County who are at risk of closure.

The FFN Relief Grants recognize and support the essential work that an estimated 3,000 FFN caregivers provide to 5,200 children in Alameda County. There is still an opportunity to receive funds for FFN caregivers who have not yet received them.

In partnership with First 5 Alameda County, Child Care Payment Agencies play a critical role in identifying eligible caregivers and leading coordinated outreach efforts to ensure FFN caregivers are informed of and able to access these relief funds.FFN caregivers are eligible for the grant if they receive a child care payment from an Alameda County Child Care Payment Agency, 4Cs of Alameda County, BANANAS, Hively, and Davis Street, and are currently caring for a child 12 years old or younger in Alameda County. Additionally, FFN caregivers who provided care for a child 12 years or younger at any time since April 1, 2025, but are no longer doing so, are also eligible for the funds. Eligible caregivers are being contacted by their Child Care Payment Agency on a rolling basis, beginning with those who provided care between April and July 2025.

“This money is coming to me at a critical time of heightened economic strain,” said Jill Morton, a caregiver in Oakland, California. “Since I am a non-licensed childcare provider, I didn’t think I was eligible for this financial support. I was relieved that this money can help pay my rent, purchase learning materials for the children as well as enhance childcare, buy groceries and take care of grandchildren.”

Eligible FFN caregivers who provided care at any time between April 1, 2025 and July 31, 2025, who haven’t yet opted into the process, are encouraged to check their mail and email for an eligibility letter. Those who have cared for a child after this period should expect to receive communications from their child care payment agency in the coming months. FFN caregivers with questions may also contact the agency they work with to receive child care payments, or the First 5 Alameda help desk, Monday through Friday, from 9 a.m. to 5:00 p.m. PST, at 510-227-6964. The help desk will be closed 12/25/25 – 1/1/26. Additional grant payments will be made on a rolling basis as opt-ins are received by the four child care payment agencies in Alameda County.

Beginning in the second year of Measure C implementation, FFN caregivers who care for a child from birth to age five and receive an Alameda County subsidized voucher will get an additional $500 per month. This amounts to an annual increase of about $6,000 per child receiving a subsidy. Together with more Measure C funding expected to flow back into the community as part of First 5’s 5-Year Plan, investments will continue to become available in the coming year for addressing the needs of childcare providers in Alameda County.

About First 5 Alameda County

First 5 Alameda County builds the local childhood systems and supports needed to ensure our county’s youngest children are safe, healthy, and ready to succeed in school and life.

Our Mission

In partnership with the community, we support a county-wide continuous prevention and early intervention system that promotes optimal health and development, narrows disparities, and improves the lives of children from birth to age five and their families.

Our Vision

Every child in Alameda County will have optimal health, development, and well-being to reach their greatest potential. 

Learn more at www.first5alameda.org.

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