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The Legislative Service Commission staff updates the Revised Code on an ongoing basis, as it completes its act review of enacted legislation. Updates may be slower during some times of the year, depending on the volume of enacted legislation.

Ohio Revised Code Search

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casino tax
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Section 3772.21 | Purchase or lease of equipment and supplies.

...(A) Casino gaming equipment and supplies customarily used in conducting casino gaming shall be purchased or leased only from gaming-related vendors licensed under this chapter. A management company owning casino gaming devices, supplies, and equipment shall be licensed as a gaming-related vendor under this chapter. (B) Annually, a gaming-related vendor shall furnish to the commission a list of all equipment, ...

Section 3772.22 | Cashless wagering system.

...(A) All casino facility operations shall use a cashless wagering system whereby all wagerers' money is converted to chips, tokens, tickets, electronic cards, or other instruments of value at the request of the wagerer that may only be used for wagering at a casino facility. Wagering shall not be conducted with money or other negotiable currency. (B) Wagers may be received only from a person present at a casin...

Section 3772.23 | Purchase of tokens, chips, or electronic cards; promotional gaming credits; prohibited licenses.

...make wagers shall be purchased from the casino operator or management company while at a casino facility that has been approved by the commission. Chips, tokens, tickets, electronic cards, or similar objects may be used while at the casino facility only for the purpose of making wagers on casino games. (B) Casino operators and management companies may provide promotional gaming credits to their patrons. Promo...

Section 3772.24 | Employees under age twenty-one; notification of operating hours.

...(A) An employee of a casino facility who is between eighteen and twenty-one years of age may be present in the area of a casino facility where casino gaming is being conducted, as long as the employee's duties are related solely to nongaming activities. An individual who is less than twenty-one years of age may enter a designated area of a casino facility where casino gaming is being conducted, as established b...

Section 3772.25 | Activities not subject to chapter.

...The following are not subject to, or limited by, the requirements of this chapter or Section 6(C) of Article XV, Ohio Constitution: (A) Charitable gaming authorized by Chapter 2915. of the Revised Code; (B) Charitable bingo authorized by Section 6 of Article XV, Ohio Constitution, and as authorized by Chapter 2915. of the Revised Code; (C) Lottery games as authorized by Section 6 of Article XV, Ohio Constit...

Section 3772.26 | Applicability of health and building codes.

...(A) Each of the four casino facilities shall be subject to all applicable state laws and local ordinances related to health and building codes, or any related requirements and provisions. Notwithstanding the foregoing, no local zoning, land use laws, subdivision regulations or similar provisions shall prohibit the development or operation of the four casino facilities, or casino gaming set forth herein, provide...

Section 3772.27 | Initial investment.

...(A) Each initial licensed casino operator of each of the four casino facilities shall make an initial investment of at least two hundred fifty million dollars for the development of each casino facility. (B) If a casino operator has made an initial investment of at least one hundred twenty-five million dollars at the time a license is issued, the casino operator shall spend the remainder of the minimum two-hu...

Section 3772.29 | Exempt shipments.

...All shipments of gaming supplies, devices, and equipment, including slot machines, into this state are exempt from section (2) of "An Act to Prohibit Transportation of Gambling Devices in Interstate and Foreign Commerce," 64 Stat. 1134, 15 U.S.C. 1171-1177.

Section 3772.30 | Enforcement of chapter; authority of attorney general.

...(A) If any person violates this chapter or a rule adopted thereunder, the attorney general has a cause of action to restrain the violation. Such an action is a civil action, governed by the Rules of Civil Procedure. Upon receiving a request from the commission or the executive director, the attorney general shall commence and prosecute such an action to completion. The court shall give priority to such an actio...

Section 3772.31 | Central system for operation and reporting; testing of equipment.

...e proper operation and reporting of all casino gaming authorized under this chapter. The commission shall not require use of a central system by a casino operator if the casino operator is in compliance with this chapter. If the commission determines, after written notice to the casino operator and a hearing under section 3772.04 of the Revised Code, that a casino operator is not in compliance with this chapter...

Section 3772.32 | Administration by conservator.

...ry to temporarily manage and control a casino facility. (B) The commission shall adopt rules under Chapter 119. of the Revised Code relating to the administration of a casino facility by a conservator. (C) The commission may petition the court of common pleas of the county in which the casino facility is located for appointment by the court of a conservator to manage and control the casino facility if any of...

Section 3772.33 | Construction of sections 3772.091, 3772.17, and 3772.33.

...The provisions of sections 3772.091, 3772.17, and 3772.33 of the Revised Code, and their applications, constitute a unity and are interdependent and interrelated. If any provision of those sections, or if any application of any provision of those sections, is held invalid by a final nonappealable order or judgment, then all provisions of law contained in this chapter and their applications in their entirety al...

Section 3772.35 | Legal actions; jurisdiction.

...(A) Any action asserting that this chapter, any portion of this chapter, or any rule adopted under this chapter violates any provision of the Ohio Constitution shall be brought in the court of common pleas of Franklin county within ninety days after the effective date of the enactment of this section by Sub. H.B. 386 of the 129th general assembly or within ninety days after the effective date of any rule, as ap...

Section 3772.36 | Casino control commission enforcement fund.

...reby created in the state treasury the casino control commission enforcement fund. All moneys that are derived from any fines, mandatory fines, or forfeited bail to which the commission may be entitled under this chapter and all moneys that are derived from forfeitures of property to which the commission may be entitled under this chapter or Chapter 2981. of the Revised Code, any other provision of the Revised...

Section 3772.37 | Withholding debts to state or political subdivision from winnings.

...h program and make it available to each casino operator and management company to identify patrons who owe amounts to the state or a political subdivision. (B)(1) Before disbursing any casino winnings to a patron that meet or exceed the reportable winnings amount set by 26 U.S.C. 6041, a casino operator or management company shall consult the data match program to determine whether the patron owes any amounts to th...

Section 3772.99 | Enforcement of chapter.

...inal violations include using the term "casino" in any advertisement in regard to a facility operating video lottery terminals, as defined in section 3770.21 of the Revised Code, in this state. Moneys collected from such penalty levies shall be credited to the general revenue fund. (B) If a licensed casino operator, management company, holding company, gaming-related vendor, or key employee violates this chapter or ...

Section 4305.01 | Tax bulk sale or distribution of beer.

...evenues for the support of the state, a tax is hereby levied on the sale or distribution in this state of beer, whether in barrels or other containers, excepting in sealed bottles or cans, at the rate of five dollars and fifty-eight cents per barrel of thirty-one gallons. The tax commissioner shall exercise, with respect to the administration of the tax imposed by this section, all the powers and duties vested in o...

Section 4305.03 | False entry upon invoice or container of beer.

...h false entry for the inspection of the tax commissioner.

Section 4305.04 | Hindering inspection of beer premises.

...No person shall prevent or hinder the tax commissioner from making a full inspection of any place where beer subject to the tax imposed by section 4305.01 of the Revised Code is sold or stored, or prevent or hinder the full inspection of invoices, books, records, or papers required to be kept under that section.

Section 4305.08 | Beer definition.

...As used in sections 4305.11 and 4305.14 of the Revised Code, "beer" has the same meaning as given in division (B)(2) of section 4301.01 of the Revised Code.

Section 4305.11 | Record maintenance and retention.

...Every holder of a permit liable for the tax levied under section 4305.09 of the Revised Code shall maintain and keep for a period of three years a record of beer distributed or sold within this state by the permit holder, together with any invoices, records, receipts, bills of lading, and other pertinent papers, required by the tax commissioner.

Section 4305.13 | Issuance of jeopardy assessment.

...(A) If the tax commissioner finds that any permit holder, liable for tax under Chapter 4301., 4305., or 4307. of the Revised Code, is about to depart from the state, remove the permit holder's property from the state, conceal the permit holder's self or property, or do any other act tending to prejudice, obstruct, or render wholly or partially ineffectual proceedings to collect the tax, unless the proceedings ar...

Section 4305.131 | Assessment of taxes - penalty.

... If any permit holder fails to pay the taxes levied by section 4301.42, 4301.43, 4301.432, or 4305.01 of the Revised Code in the manner prescribed by section 4303.33 of the Revised Code, or by section 4301.421 or 4301.424 of the Revised Code in the manner prescribed in section 4301.422 of the Revised Code, and by the rules of the tax commissioner, the commissioner may make an assessment against the permit holde...

Section 4305.14 | Local option election on beer sales by C and D permit holders.

...(A) The following questions regarding the sale of beer by holders of C or D permits may be presented to the qualified electors of an election precinct: (1) "Shall the sale of beer as defined in section 4305.08 of the Revised Code under permits which authorize sale for off-premises consumption only be permitted within this precinct?" (2) "Shall the sale of beer as defined in section 4305.08 of the Revised Code un...

Section 4305.15 | Form of local option petition on beer sales by C and D permit holders.

...The petition provided for in section 4305.14 of the Revised Code may consist of one or more separate petition papers. Petitions shall be governed by the rules set forth in section 3501.38 of the Revised Code.