COLUMBUS, Ohio — The Ohio Supreme Court will hear lawsuits by two former National Football League players challenging Cleveland’s uncommon method of taxing visiting professional athletes.

If the suits are successful, Cleveland could stand to lose more than $1 million in revenue per year, according to a "conservative estimate" from the city's tax department.

Hunter Hillenmeyer and Jeff Saturday claim in separate lawsuits that Cleveland unconstitutionally charges visiting players higher municipal income taxes than other out-of-town workers.

Saturday is also contesting a city income tax bill for a 2008 game his Indianapolis Colts played against the Cleveland Browns, even though he stayed in Indiana that weekend with an injury.

The city of Cleveland's Board of Income Tax Review and the Ohio Board of Tax Appeals previously ruled in favor of the city, though they didn't rule on the constitutionality of the city's so-called "jock tax." Appeals from the Board of Tax Appeals are automatically accepted by the Ohio Supreme Court.

In their appeals, Hillenmeyer and Saturday are seeking to change how Cleveland assesses its 2-percent income tax on out-of-town athletes each time their teams play in the city.

Cleveland, unlike most cities, determines visiting players' taxable income through a “games-played” method, dividing the number of games a player’s team played in Cleveland that year by the total number of games they were available to play in.

Hillenmeyer and Saturday claim that Cleveland should instead use a “duty-days” method that factors in all their work days, including practices, team meetings, and pre-season training camps.

For the players, the lawsuits are more about principle than about money. Hillenmeyer, a former Chicago Bears linebacker, is seeking a total refund of $5,062. Saturday, a retired All-Pro center who now works as an ESPN analyst, is asking for $3,294.

Cleveland's attorneys say the city's "games-played" method is reasonable, asserting in one legal brief that "players are paid to do one thing – play in games.”

The city also defended charging Saturday income tax for the 2008 game he missed due to injury, arguing it would be "an administrative burden" if local tax officials had to determine each time an out-of-towner didn't do scheduled work in the city because of sickness or injury.