Effective: March 23, 2022
Latest Legislation: House Bill 29 - 134th General Assembly
For the purposes of funding the education needs of this state, funding interscholastic athletics and other extracurricular activities for youth, funding efforts to alleviate problem sports gaming, and defraying the costs of enforcing and administering the law governing sports gaming and the tax levied by this section, a tax is hereby levied on the sports gaming receipts of a sports gaming proprietor at the rate of ten per cent of the sports gaming receipts received by the proprietor from the operation of sports gaming in this state.
The tax imposed under this section is in addition to any other taxes or fees imposed under the Revised Code.
Last updated February 14, 2022 at 4:17 PM
Structure Ohio Revised Code
Chapter 5753 | Casinos and Sports Gaming
Section 5753.01 | Definitions.
Section 5753.02 | Tax Levied on Casino Revenue.
Section 5753.021 | Tax Levied on Sports Gaming.
Section 5753.03 | Funds Created.
Section 5753.031 | Distribution of Sports Gaming Tax Revenue.
Section 5753.04 | Filing of Returns.
Section 5753.06 | Application for Refund.
Section 5753.061 | Application of Refund to Debt to the State.
Section 5753.08 | Liability for Unpaid Taxes.
Section 5753.09 | Administration and Enforcement.
Section 5753.10 | Recordkeeping.
Section 5753.11 | Calculating Student Populations.
Section 5753.12 | Tax on Unlicensed Casino and Sports Gaming Facilities.