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Business tax only for roads, says state court

Columbus -- The Ohio Supreme Court has rejected using revenue raised from the state's new business tax for anything but highway upkeep.

The decision Dec. 7 is a significant blow to the 7-year-old tax, which lawmakers adopted to replace what was considered an outmoded and inefficient way of taxing businesses.

Commercial Activity Tax can still be applied to revenue of companies that make money selling fuel, but the money can't go into the state's general fund.

Builders, contractors, construction companies and engineers had sued over the tax. They said Ohio voters have repeatedly rejected the notion of diverting taxes raised from fuel sales to non-road work.

The court in 2009 upheld the tax when applied to grocery store food sales.

-- Associated Press

Cedar Point tops off hill on new roller coaster

Sandusky -- Cedar Point says it has topped off its new roller coaster that will debut next spring.

Construction is moving ahead on the "winged" roller-coaster called GateKeeper that's designed to make riders feel like they're flying.

The park says it topped off the main 170-foot hill just after Thanksgiving.

The blue-steeled tubular coaster will have riders on seats that extend sideways from the track, with nothing above or below them.

The coaster will be built at the main entrance and will pass over arriving guests as it inverts riders and sends them upside-down.

GateKeeper is part of a roughly $30 million project overhauling the park's entrance.

-- Associated Press

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