Ohio Revised Code
Title 57 | Taxation
Chapter 5753 | Casinos and Sports Gaming

Section 5753.01 | Definitions. - Effective: September 23, 2022 Latest Legislation: House Bill 515 -...

Section 5753.02 | Tax Levied on Casino Revenue. - Effective: September 10, 2010 Latest Legislation: House Bill 519 -...

Section 5753.021 | Tax Levied on Sports Gaming. - Effective: March 23, 2022 Latest Legislation: House Bill 29 -...

Section 5753.03 | Funds Created. - Effective: March 23, 2022 Latest Legislation: House Bill 29 -...

Section 5753.031 | Distribution of Sports Gaming Tax Revenue. - Effective: March 23, 2022 Latest Legislation: House Bill 29 -...

Section 5753.04 | Filing of Returns. - Effective: September 23, 2022 Latest Legislation: House Bill 515 -...

Section 5753.05 | Penalties. - Effective: March 23, 2022 Latest Legislation: House Bill 29 -...

Section 5753.06 | Application for Refund. - Effective: March 23, 2022 Latest Legislation: House Bill 29 -...

Section 5753.061 | Application of Refund to Debt to the State. - Effective: March 23, 2022 Latest Legislation: House Bill 29 -...

Section 5753.07 | Assessment. - Effective: March 23, 2022 Latest Legislation: House Bill 29 -...

Section 5753.08 | Liability for Unpaid Taxes. - Effective: March 23, 2022 Latest Legislation: House Bill 29 -...

Section 5753.09 | Administration and Enforcement. - Effective: September 10, 2010 Latest Legislation: House Bill 519 -...

Section 5753.10 | Recordkeeping. - Effective: March 23, 2022 Latest Legislation: House Bill 29 -...

Section 5753.11 | Calculating Student Populations. - Effective: March 27, 2020 Latest Legislation: House Bill 197 -...

Section 5753.12 | Tax on Unlicensed Casino and Sports Gaming Facilities. - Effective: March 23, 2022 Latest Legislation: House Bill 29 -...