COLUMBUS, Ohio (AP) — Cleveland may end up paying pay back millions in tax refunds after the state’s highest court rejected the city’s appeal over its formula for taxing visiting professional athletes.

The Ohio Supreme Court last week upheld a ruling that said the city’s so-called “jock tax” violates players’ due process rights. Former NFL players Hunter Hillenmeyer and Jeff Saturday sued to have Cleveland tax visiting players based on the number of days they work, not the number of games they play.

A Virginia-based sports accounting firm tells cleveland.com that visiting NFL players could be entitled to receive up to $2.4 million in refunds. Players in other sports could seek additional refunds.

A city spokesman says the city will begin issuing refunds to players.