Ohio Revised Code Search

...reated in the state treasury: (1) The casino tax revenue fund; (2) The gross casino revenue county fund; (3) The gross casino revenue county student fund; (4) The gross casino revenue host city fund; (5) The Ohio state racing commission fund; (6) The Ohio law enforcement training fund; (7) The problem casino gambling and addictions fund; (8) The casino control commission fund; (9) The casino tax adm...

...es as provided in this section: (1) A casino facility or a casino operator, as defined in Section 6(C)(9) of Article XV, Ohio Constitution, and section 3772.01 of the Revised Code, respectively; (2) A lottery sales agent conducting video lottery terminals on behalf of the state; (3) A type B sports gaming proprietor offering sports gaming at a sports gaming facility. (B) If a person's winnings at a casino fac...

...e. (A)(1) If a person's winnings from casino gaming or from sports gaming are an amount for which reporting to the internal revenue service of the amount is required by section 6041 of the Internal Revenue Code, as amended, a casino operator or sports gaming proprietor shall deduct and withhold Ohio income tax from the person's winnings at a rate of four per cent of the amount won. A person's amount of winnings fro...

...ectronically 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 each month, not later than noon. The return shall be in the form required by the tax commissioner, and shall reflect the relevant tax period. The return shall include, but is not limited to, the a...

...ch the taxpayer resides, the taxpayer's casino facility or sports gaming facility is located, or the taxpayer's principal place of business in this state is located. Immediately upon the filing of the entry, the clerk shall enter a judgment for the state against the taxpayer assessed in the amount shown on the entry. The judgment may be filed by the clerk in a loose-leaf book entitled, "special judgments for the gros...

...fraying the costs of administering the tax, a tax is levied on the gross casino revenue received by a casino operator of a casino facility at the rate of thirty-three per cent of the casino operator's gross casino revenue at the casino facility. The tax is in addition to any other taxes or fees imposed under the Revised Code or other law and for which the casino operator is liable under Section 6(C)(2) of Arti...

...d, and establish means of assisting the tax commissioner in levying and collecting the gross casino revenue tax levied under section 5753.02 of the Revised Code; (23) Defining penalties for violation of commission rules and a process for imposing such penalties; (24) Establishing standards for decertifying contractors that violate statutes or rules of this state or the federal government; (25) Establishing stan...

...ion 3772.01 of the Revised Code. (J) "Taxpayer" means a casino operator subject to the tax levied under section 5753.02 of the Revised Code or a sports gaming proprietor subject to the tax levied under section 5753.021 of the Revised Code. (K) "Tax period" means one twenty-four-hour period with regard to which a casino operator is required to pay the tax levied by section 5753.02 of the Revised Code and one calen...

...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 the regular course of business, or quits the casino gaming or sports gaming business, any tax owed by that person becomes immediately due and payable, and the person shall pay the tax due, including any applicable penalties and interest. The person's su...

... rules governing abatements. (E) If a casino operator or sports gaming proprietor fails to file a return or remit the tax due as required by section 5753.04 of the Revised Code within a period of one year after the due date for filing the return or remitting the tax, the Ohio casino control commission may suspend the operator's or proprietor's license.

...de is liable for any amounts, including tax, interest, and penalties, imposed under this chapter in the same manner as persons that do hold such a license. (B) The tax commissioner may issue an assessment against a person described in division (A) of this section for any amount due under this chapter in the same manner provided under section 5753.07 of the Revised Code.

...holding, commercial activity, and gross casino revenue tax and gross receipts taxes levied pursuant to section 5739.101 of the Revised Code for each holder of a permit issued under sections 4303.02 to 4303.232 of the Revised Code to determine if the permit holder is delinquent in filing any returns, submitting any information required by the commissioner, or remitting any payments with respect to those taxes or any f...

...ner shall distribute funds in the gross casino revenue county student fund to public school districts. The commissioner shall calculate the amount of funds to distribute to each public school district as follows: (1) The commissioner shall calculate the proportional share of the funds attributable to each county by dividing the total student population certified for each county by the sum of the total student popu...

...case of amounts collected by a licensed casino operator from casino gaming, amounts in excess of the casino operator's gross casino revenue. In this division, "casino operator" and "casino gaming" have the meanings defined in section 3772.01 of the Revised Code, and "gross casino revenue" has the meaning defined in section 5753.01 of the Revised Code. (ii) Receipts realized from the sale of agricultural commoditie...

...istributed to the county from the gross casino revenue county fund from July 2014 through April 2015. (15) "Total resources," in the case of a municipal corporation, means the sum of the amounts in divisions (A)(15)(a) to (h) of this section less any reduction required under division (B)(1) or (2) of this section. (a) The sum of the payments received by the municipal corporation in calendar year 2014 for current ...

... the individual. "Other payer" includes casino operators and video lottery terminal sales agents. (Y) "Calendar quarter" means the three-month period ending on the last day of March, June, September, or December. (Z) "Form 2106" means internal revenue service form 2106 filed by a taxpayer pursuant to the Internal Revenue Code. (AA) "Municipal corporation" includes a joint economic development district or joi...

...ber, and, where applicable, the federal tax identification number of any applicant; (2) The identity of every person having a greater than five per cent direct or indirect interest in the applicant casino facility for which the license is sought; (3) An identification of any business, including the state of incorporation or registration if applicable, in which an applicant, or the spouse or children of an appli...

....02 of the Revised Code, after the Ohio casino control commission deposits the required amount in the sports gaming profits veterans fund under that division; (c) Unclaimed winnings collected under division (F) of section 3775.10 of the Revised Code; (d) Any fines collected under Chapter 3775. of the Revised Code. (2) All other fees collected under Chapter 3775. of the Revised Code shall be deposited into th...

...tion that is exempt from federal income taxation under subsection 501(a) and described in subsection 501(c)(3) of the Internal Revenue Code; (2) A volunteer rescue service organization, volunteer firefighter's organization, veteran's organization, fraternal organization, or sporting organization that is exempt from federal income taxation under subsection 501(c)(4), (c)(7), (c)(8), (c)(10), or (c)(19) of the Intern...

...state. (10) No present or former Ohio casino control commission official shall, during public service or for two years thereafter, represent a client, be employed or compensated by a person regulated by the commission, or act in a representative capacity for any person on any matter before or concerning the commission. No present or former commission employee shall, during public employment or for two years there...

...ssion to have paid all applicable fees, taxes, and debts to the state. (R) "Majority ownership interest" in a license or in a casino facility, as the case may be, means ownership of more than fifty per cent of such license or casino facility, as the case may be. For purposes of the foregoing, whether a majority ownership interest is held in a license or in a casino facility, as the case may be, shall be determined...

... public body regarding a payment of any tax required under federal, state, or local law that has been delinquent for one or more years; (7) If the applicant is or has been a defendant in litigation involving its business practices; (8) If awarding a license would undermine the public's confidence in the casino gaming industry in this state; (9) If the applicant meets other standards for the issuance of a licens...

...ity number, passport number, or federal tax identification number; (b) A home address, telephone number, or electronic mail address; (c) A birth certificate; (d) A driver's license or state identification card number; (e) The name or address of a previous spouse; (f) A date or place of birth; (g) Any personal financial information or records, including personal tax returns and information and records of c...

...ation, commercial activity taxes, gross casino revenue taxes, or gross receipts taxes levied pursuant to section 5739.101 of the Revised Code, or has failed to file any corresponding returns or submit any information required by the commissioner, as required for such taxes, to the extent that any delinquent payment or return, or any failure to submit information, is known to the department of taxation at the time of ...

... during fiscal year 2015 from the gross casino revenue county student fund. (4)(a) "State education aid" for a school district means the sum of state amounts computed for the district under sections 3317.022 and 3317.0212 of the Revised Code after any amounts are added or subtracted under Section 263.240 of Am. Sub. H.B. 59 of the 130th general assembly, entitled "TRANSITIONAL AID FOR CITY, LOCAL, AND EXEMPTED VIL...