Effective: September 29, 2015
Latest Legislation: House Bill 64 - 131st General Assembly
(A) For the purposes of receiving, distributing, and accounting for revenue received from the taxes levied by sections 3769.08, 3769.087, and 3769.26 of the Revised Code, there is hereby created in the state treasury the horse-racing tax revenue fund.
(B) All moneys collected from the taxes imposed by sections 3769.08, 3769.087, and 3769.26 of the Revised Code shall be deposited into the horse-racing tax revenue fund.
(C) On or before the fifteenth day of each month, the tax commissioner shall pay into the nursing home franchise permit fee fund, Ohio fairs fund, Ohio thoroughbred race fund, Ohio standardbred development fund, and state racing commission operating fund created under this chapter the amounts required by sections 3769.08, 3769.087, and 3769.26 of the Revised Code based on amounts received in the preceding month.
Structure Ohio Revised Code
Title 37 | Health-Safety-Morals
Section 3769.01 | Horse-Racing Permit Required.
Section 3769.02 | State Racing Commission.
Section 3769.021 | Commission Secretary - Salary - Duties.
Section 3769.03 | Rules and Conditions - Licenses - Operating Fund - Report to Governor.
Section 3769.04 | Application for Permit.
Section 3769.041 | Confidential Information.
Section 3769.05 | Deposit to Be Made - Refund.
Section 3769.06 | Issuance of Permit - Suspension - Revocation.
Section 3769.07 | Permit Restrictions - Display of Permit.
Section 3769.071 | Quarter Horse Racing.
Section 3769.08 | Pari-Mutuel System of Wagering.
Section 3769.082 | Ohio Fairs Fund - Distribution of Funds.
Section 3769.083 | Ohio Thoroughbred Race Fund.
Section 3769.084 | Ohio Thoroughbred Racing Advisory Committee.
Section 3769.085 | Ohio Standardbred Development Fund.
Section 3769.086 | Return Money When Races or Fairs Are Not Conducted.
Section 3769.087 | Retaining Additional Tax and Amount From Certain Wagering.
Section 3769.088 | Making Assessment for Failure to Pay Taxes.
Section 3769.089 | Simulcast Horse Racing.
Section 3769.0810 | Collection and Settlement Agent for Simulcast Fees.
Section 3769.0811 | Rescheduling of Dates and Location of Horse Races.
Section 3769.0812 | Fees Paid to Thoroughbred Jockeys.
Section 3769.09 | Commission to Employ Racing Inspectors.
Section 3769.091 | Imposing Fines and Suspensions.
Section 3769.10 | Enforcement of Chapter - Taxes, Fees.
Section 3769.101 | Horse-Racing Tax Revenue Fund.
Section 3769.102 | Horse-Racing Tax Municipality Fund.
Section 3769.103 | Remittance of Tax Due.
Section 3769.12 | Duty of County Sheriffs.
Section 3769.13 | Damaged Track - Permit to Hold Meeting Elsewhere.
Section 3769.131 | Consolidating Permits.
Section 3769.14 | Submission of Question of Prohibiting Horse Racing - Duties of Board of Elections.
Section 3769.17 | Change of Name for Purpose of Entry.
Section 3769.18 | Determination of Class for Purpose of Entry.
Section 3769.20 | Major Capital Improvement Project Tax Reduction.
Section 3769.201 | Cleanup, Repair or Improvement Related to 1997 Ohio River Flood Tax Reduction.
Section 3769.21 | Thoroughbred Horsemen's Health and Retirement Fund.
Section 3769.22 | Participation in National Racing Compact.
Section 3769.25 | Satellite Facility Definitions.
Section 3769.26 | Establishing Satellite Facilities.
Section 3769.27 | Local Option Election.
Section 3769.28 | Collecting Additional Tax for Benefit of Local Subdivisions.