us-oh/stat
Ohio Rev. Code § 5753.021
Tax levied on sports gaming
Official textcodes.ohio.govlast amended
For the purposes of funding the education needs of this state, 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 twenty 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 August 8, 2023 at 10:24 AM
Source: view the official text
In this chapter (15 sections)
- 5753.01 · Definitions
- 5753.02 · Tax levied on casino revenue
- 5753.03 · Funds created
- 5753.04 · Filing of returns
- 5753.05 · Penalties
- 5753.06 · Application for refund
- 5753.07 · Assessment
- 5753.08 · Liability for unpaid taxes
- 5753.09 · Administration and enforcement
- 5753.10 · Recordkeeping
- 5753.11 · Calculating student populations
- 5753.12 · Tax on unlicensed casino and sports gaming facilities
- 5753.021 · Tax levied on sports gaming
- 5753.031 · Distribution of sports gaming tax revenue
- 5753.061 · Application of refund to debt to the state