Effective: September 23, 2022 Latest Legislation: House Bill 515 – 134th General Assembly As used in Chapter 5753. of the Revised Code and for no other purpose under Title LVII of the Revised Code: (A) “Casino facility” has the same meaning as in section 3772.01 of the Revised Code. (B) “Casino gaming” has the same […]
Effective: September 10, 2010 Latest Legislation: House Bill 519 – 128th General Assembly For the purpose of funding the needs of cities, counties, public school districts, law enforcement, and the horse racing industry; funding efforts to alleviate problem gambling and substance abuse; defraying Ohio casino control commission operating costs; and defraying the costs of administering […]
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 […]
Effective: March 23, 2022 Latest Legislation: House Bill 29 – 134th General Assembly (A) For the purpose of receiving and distributing, and accounting for, revenue received from the tax levied by section 5753.02 of the Revised Code, the following funds are created in the state treasury: (1) The casino tax revenue fund; (2) The gross […]
Effective: March 23, 2022 Latest Legislation: House Bill 29 – 134th General Assembly (A) For the purpose of receiving and distributing, and accounting for, revenue received from the tax levied by section 5753.021 of the Revised Code and from fines imposed under Chapter 3775. of the Revised Code, the following funds are created in the […]
Effective: September 23, 2022 Latest Legislation: House Bill 515 – 134th General Assembly (A) Each taxpayer shall file returns electronically with the tax commissioner. Casino operators shall file returns daily each day banks are open for business, not later than noon, and sports gaming proprietors shall file returns on or before the fifteenth day of […]
Effective: March 23, 2022 Latest Legislation: House Bill 29 – 134th General Assembly (A)(1) A taxpayer who fails to file a return or to remit the tax due as required by section 5753.04 of the Revised Code shall pay a penalty not to exceed the greater of five hundred dollars or ten per cent of […]
Effective: March 23, 2022 Latest Legislation: House Bill 29 – 134th General Assembly (A) A taxpayer may apply to the tax commissioner for refund of the amount of taxes under section 5753.02 or 5753.021 of the Revised Code that were overpaid, paid illegally or erroneously, or paid on an illegal or erroneous assessment. The application […]
Effective: March 23, 2022 Latest Legislation: House Bill 29 – 134th General Assembly As used in this section, “debt to the state” means unpaid taxes that are due the state, unpaid workers’ compensation premiums that are due, unpaid unemployment compensation contributions that are due, unpaid unemployment compensation payments in lieu of contributions that are due, […]
Effective: March 23, 2022 Latest Legislation: House Bill 29 – 134th General Assembly (A)(1) The tax commissioner may issue an assessment, based on any information in the tax commissioner’s possession, against a taxpayer who fails to pay the tax levied under section 5753.02 or 5753.021 of the Revised Code or to file a return under […]
Effective: March 23, 2022 Latest Legislation: House Bill 29 – 134th General Assembly If a taxpayer who is liable for the tax levied under section 5753.02 or 5753.021 of the Revised Code sells a casino facility or sports gaming facility, disposes of a casino facility or sports gaming facility in any manner other than in […]
Effective: September 10, 2010 Latest Legislation: House Bill 519 – 128th General Assembly The tax commissioner shall administer and enforce this chapter. In addition to any other powers conferred upon the tax commissioner by law, the tax commissioner may: (A) Prescribe all forms that are required to be filed under this chapter; (B) Adopt rules […]
Effective: March 23, 2022 Latest Legislation: House Bill 29 – 134th General Assembly The tax commissioner may prescribe requirements for the keeping of records and pertinent documents, for the filing of copies of federal income tax returns and determinations, and for computations reconciling federal income tax returns with the return required by section 5753.04 of […]
Effective: March 27, 2020 Latest Legislation: House Bill 197 – 133rd General Assembly (A) As used in this section: (1) “Public school district” means any city, local, exempted village, or joint vocational school district, community school established under Chapter 3314. of the Revised Code, STEM school established under Chapter 3326. of the Revised Code, or […]
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 […]
