5703-23-01 Filing and payment of horseracing tax.

(A) Except as provided in paragraph (C) of this rule, each permit holder required to file a daily horseracing tax report shall file such report and remit payment of the tax liability pursuant to section 3769.103 of the Revised Code as follows:

(1) For each racing day, the permit holder shall prepare and transmit to the tax commissioner a report, on a form prescribed by the tax commissioner, showing for each race and simulcast the amount wagered on win, place, or show and the breakage thereon, the amount wagered on other than win, place, or show and the breakage thereon, the capital improvement allowance, if any, the amount of tax due, and any other information the commissioner deems necessary. The report shall be signed by the permit holder or an authorized agent. The report shall be filed electronically with the commissioner by using the Ohio business gateway as defined in Chapter 718. of the Revised Code or another electronic method authorized by the commissioner, unless the commissioner specifies a different method of filing.

(2) For each racing day, the permit holder shall make a payment of the tax liability electronically by using the Ohio business gateway, another electronic method authorized by the commissioner, or in the manner prescribed by rules adopted by the treasurer of state under section 113.061 of the Revised Code. This payment shall be remitted to the commissioner with the report required by paragraph (A)(1) of this rule for that racing day.

(3) A county fair, independent fair, or argricultural society is not required to file or pay electronically, but may do so.

(B) The final report required pursuant to section 3769.28 of the Revised Code shall not be subject to this rule.


(1) Any permit holder may apply to the commissioner to be excused from the requirement to file and pay electronically under paragraph (A) of this rule. If a form is prescribed by the commissioner for such purpose, which shall be posted on the department of taxation's web site, the person shall complete such form.

(2) The commissioner will notify the permit holder in writing of the commissioner's decision. Unless an earlier date is specified in the notice, the excuse shall continue to apply until revoked in writing by the commissioner. The denial or revocation of an excuse under this paragraph is not a final determination of the commissioner and is not subject to further appeal.

(D) A permit holder must file a return and make a payment electronically beginning with the report for the racing day beginning on or after January 1, 2015.

(E) Nothing in this rule affects any permit holder's obligation to timely file all returns and timely pay all amounts required by Chapter 3769. of the Revised Code.

Replaces: 5703-23-01

Effective: 3/22/2015
Five Year Review (FYR) Dates: 03/22/2020
Promulgated Under: 5703.14
Statutory Authority: 5703.05, 5703.059
Rule Amplifies: 3769.103, 3769.28
Prior Effective Dates: 1/1/1983