Section 5753.03 | Funds Created.
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 […]
Section 5753.031 | Distribution of Sports Gaming Tax Revenue.
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 […]
Section 5753.01 | Definitions.
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 […]
Section 5753.02 | Tax Levied on Casino Revenue.
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 […]
Section 5753.021 | Tax Levied on Sports Gaming.
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 […]