3772-3-05 Records retention requirements for a casino operator, management company, holding company and gaming-related vendor licensee.

(A) Each casino operator, management company, holding company and gaming-related vendor licensee shall, upon request, provide the commission or its executive director, or duly authorized designee thereof, with the records required to be retained and maintained by this chapter.

(B) Each casino operator, management company, holding company and gaming-related vendor licensee shall retain and maintain in a place secure from theft, loss or destruction all the records required to be maintained by this chapter for at least five years after they are made, unless otherwise required by Chapter 3772. of the Revised Code or any rules promulgated thereunder or the commission or its executive director, or duly authorized designee thereof, approves or requires otherwise in writing.

(C) Each casino operator, management company and holding company licensee shall retain and maintain accurate, complete, legible and permanent records, whether in electronic or other format, of any books, records or documents relating to its business and accounting operations, which includes, but is not limited to:

(1) The licensee's business and organizational structure;

(2) Correspondence with or by, or reports to or from, the commission or any local, state or federal governmental agency, foreign and domestic;

(3) Any acquisition, construction, remodeling or maintenance of a proposed or existing casino facility in this state;

(4) All transactions and other records related to the lease, purchase, installation, operation, maintenance or repair of gaming-related equipment stored, used, operated, possessed or otherwise maintained or controlled by the licensee at one or more casino facilities in this state;

(5) The licensee's financial statements, accounting records, ledgers and internal and external audit records;

(6) All records related to the conduct of casino gaming by the licensee in this state;

(7) The personnel files for key employees and casino gaming employees licensed in this state and all other employees employed by the licensee in this state;

(8) Any materials used to advertise, publicize or otherwise promote the licensee's casino gaming operations in this state; and

(9) Any other books, records or documents the commission or executive director, or duly authorized designee thereof, requires, in writing, the licensee to retain and maintain.

(D) Each gaming-related vendor licensee shall retain and maintain accurate, complete, legible and permanent records, whether in electronic or other format, of any books, records or documents relating to its business and accounting operations, which includes, but is not limited to:

(1) The licensee's business and organizational structure;

(2) Correspondence with or by, or reports to or from, the commission or any local, state or federal governmental agency, foreign and domestic;

(3) Correspondence with or by, or reports to or from, the commission or any local, state or federal governmental agency, foreign and domestic;

(4) The licensee's financial statements, accounting records, ledgers and internal and external audit records;

(5) The personnel files for every employee of the licensee;

(6) Any materials used to advertise, publicize or otherwise promote the licensee's goods or services in this state; and

(7) Any other books, records or documents the commission or executive director, or duly authorized designee thereof, requires, in writing, the licensee to retain and maintain.

(E) Each casino operator, management company, holding company and gaming-related vendor licensee shall organize and index all required records in a manner that enables the commission and its executive director, or duly authorized designee thereof, to locate, inspect, review and analyze the records with reasonable ease and efficiency.

(F) Nothing in this rule shall be construed to require disclosure of a record that is protected by the attorney-client privilege as long as the casino operator, management company, holding company or gaming-related vendor licensee provides the commission with written notification of the record's existence. Any such notification shall also include a general description of the record's contents and the basis for the privilege.

Effective: 04/01/2012
R.C. 119.032 review dates: 04/01/2017
Promulgated Under: 119.03
Statutory Authority: 3772.03
Rule Amplifies: 3772.03 , 3772.18