The city of Cleveland says it is within its rights to tax visiting professional athletes based on the number of games they play a year because taxation is a matter of local jurisdiction.

In a filing Tuesday, the city asked the U.S. Supreme Court to back its position after the Ohio Supreme Court struck down Cleveland's system earlier this year.

The state court ruled that Cleveland's method for taxing athletes violates players' due process rights. It ruled the city must assess taxes based on the total number of days each visiting player works in a year, as is common elsewhere.

At issue were challenges by former Chicago Bears linebacker Hunter Hillenmeyer and retired Indianapolis Colts center Jeff Saturday.