from municipal taxation, so long as
the Series 1992 Arena Bonds remained outstanding. The ordinance required
Gateway to place in trust the amount it otherwise would have paid to the city in
taxes, with those funds being used to service the bonds and with the excess payable
to the city’s general revenue fund.
       {¶ 4} Twenty-five years later, on April 24, 2017, the Cleveland City
Council adopted Cleveland Ordinance No. 305-17. The ordinance contained two
relevant provisions. First, it added an admission-proceeds-tax exemption relating
to new “Series 2017 Arena Bonds” issued by Cuyahoga County to finance
renovations to the arena. The exemption, issued under similar terms and conditions
as the original 1992 tax exemption, would remain in effect so long as the Series
2017 Arena Bonds remained outstanding. Second, the ordinance authorizeddirector worked
with the mayor and the city council—as required by Cleveland City Charter Section
83—in enacting the tax exemption to secure financing for the arena renovation.
Supplemental Agreement No. 1 to the Cooperative Agreement contains the
endorsement by the law director as required by Section 83, and the law director,
along with the finance director of the city of Cleveland, are signatories on behalf of
the city.
        {¶ 42} When the petition seeking a referendum was presented to the clerk
of the city council and the clerk refused to certify it, Cleveland City Charter Section
89 required the law director to file an action in mandamus. That section provides:
“In case any officer or commission fails to perform any duty required by law, the
Director of Law shall apply to