Effective: March 23, 2022
Latest Legislation: House Bill 29 - 134th General Assembly
(A) Notwithstanding any provision of this chapter, any person who operates a casino facility without holding a current, valid license issued under Chapter 3772. of the Revised Code or a sports gaming facility without holding a current, valid license issued under Chapter 3775. of the Revised Code is liable for any amounts, including tax, interest, and penalties, imposed under this chapter in the same manner as persons that do hold such a license.
(B) The tax commissioner may issue an assessment against a person described in division (A) of this section for any amount due under this chapter in the same manner provided under section 5753.07 of the Revised Code.
Last updated February 14, 2022 at 4:19 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.