Ohio Revised Code Search
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Section 3769.086 | Return money when races or fairs are not conducted.
...(A) If a county agricultural society or independent agricultural society is unable to conduct races in accordance with section 3769.082 of the Revised Code because of unfavorable weather or another cause or if the number of horse races and stake races that are conducted by an agricultural society is fewer than the number that was scheduled to be conducted, the pro rata remainder of the money distributed from the Ohio... |
Section 3769.087 | Retaining additional tax and amount from certain wagering.
...(A) In addition to the commission of eighteen per cent retained by each permit holder as provided in section 3769.08 of the Revised Code, each permit holder shall retain an additional amount equal to four per cent of the total of all moneys wagered on each racing day on all wagering pools other than win, place, and show, of which amount retained an amount equal to three per cent of the total of all moneys wagered on ... |
Section 3769.088 | Making assessment for failure to pay taxes.
...(A)(1) If any permit holder required by this chapter to pay the taxes levied by sections 3769.08, 3769.087, 3769.26, and 3769.28 of the Revised Code fails to pay the taxes as required, the tax commissioner may make an assessment against the permit holder based upon any information in the commissioner's possession. (2) If a permit holder required to remit taxes or file a report electronically in the manner pre... |
Section 3769.089 | Simulcast horse racing.
...(A) As used in this chapter: (1) "Racing day" means any day authorized under a permit holder's permit on which, at a simulcast host, either a live racing program is conducted as authorized under section 3769.07 of the Revised Code or a simulcast racing program is conducted as authorized under this section. (2) "Live racing day" means a racing day on which a live racing program is conducted by the permit holder alon... |
Section 3769.0810 | Collection and settlement agent for simulcast fees.
...(A) As used in this section: (1) "Collection and settlement agent" means the permit holder designated by the state racing commission under division (B) of this section. (2) "Racing week" means a seven-day period commencing on a Monday and ending on a Sunday. (3) "Simulcast guest" and "simulcast host" have the same meanings as in section 3769.089 of the Revised Code. (4) "Satellite facility" has the same meaning a... |
Section 3769.0811 | Rescheduling of dates and location of horse races.
...(A)(1) Except as provided in division (A)(2) of this section, horse races that are conducted by a county agricultural society or independent agricultural society in accordance with section 3769.082 of the Revised Code shall be conducted at the fairgrounds of the sponsoring agricultural society or, with the approval of the director of agriculture, at a track designated by the agricultural society in the applicable cou... |
Section 3769.0812 | Fees paid to thoroughbred jockeys.
...Beginning in the calendar year after the first calendar year in which all thoroughbred permit holders receive a commission as a lottery sales agent for conducting video lottery terminal gaming on behalf of the state or on January 1, 2015, whichever occurs first, the fees to be paid to thoroughbred jockeys shall be according to the following schedule: Purse Winning Mount Second Mount Third Mount Fourth Mount ... |
Section 3769.09 | Commission to employ racing inspectors.
...The state racing commission shall employ a racing inspector to attend each horse-racing meeting, held under a permit issued under sections 3769.01 to 3769.14 of the Revised Code. Such racing inspector shall give bond in the sum of five thousand dollars with sufficient sureties to be approved by and made payable to the treasurer of state, which bond shall be filed with the secretary of state. Such racing inspectors sh... |
Section 3769.091 | Imposing fines and suspensions.
...The state racing commission may delegate to the stewards and judges of racing meetings under the jurisdiction of the commission the power to suspend licenses for not to exceed one year and to impose fines not to exceed one thousand dollars for any violation of the rules or orders of the commission, provided that two of such officials shall concur in such suspension. Any suspension of a license by such officials is va... |
Section 3769.10 | Enforcement of chapter - taxes, fees.
...The state racing commission and the tax commissioner shall enforce this chapter and may incur such expenses as are necessary; provided, that the power of the tax commissioner shall extend only to enforcement and administration of the taxes levied by sections 3769.08, 3769.087, 3769.26, and 3769.28 of the Revised Code as provided in those sections and in sections 3769.088, 3769.101, 3769.102, 3769.103, 5703.05, ... |
Section 3769.101 | Horse-racing tax revenue fund.
...(A) For the purposes of receiving, distributing, and accounting for revenue received from the taxes levied by sections 3769.08, 3769.087, and 3769.26 of the Revised Code, there is hereby created in the state treasury the horse-racing tax revenue fund. (B) All moneys collected from the taxes imposed by sections 3769.08, 3769.087, and 3769.26 of the Revised Code shall be deposited into the horse-racing tax revenue fun... |
Section 3769.102 | Horse-racing tax municipality fund.
...(A) For the purpose of receiving, distributing, and accounting for revenue received from the tax levied by section 3769.28 of the Revised Code, there is hereby created in the state treasury the horse-racing tax municipality fund. (B) All moneys collected from the tax imposed by section 3769.28 of the Revised Code shall be deposited into the horse-racing tax municipality fund. (C) On or before the fifteenth d... |
Section 3769.103 | Remittance of tax due.
...(A) On each day on which banks are open for business, or not later than noon of the calendar day following a racing day on which banks are not open for business, a permit holder shall remit the amount of tax due under sections 3769.08, 3769.087, and 3769.26 of the Revised Code in the manner required by the commissioner. The permit holder shall file with the tax due a report in the form required by the commissio... |
Section 3769.12 | Duty of county sheriffs.
...The county sheriff shall enforce sections 3769.01 to 3769.14, inclusive, of the Revised Code. |
Section 3769.13 | Damaged track - permit to hold meeting elsewhere.
...(A) Any person, association, trust, or corporation owning, leasing, or operating a race track, place, or enclosure which has been damaged by fire or other cause and at which in any year such a person, association, trust, or corporation has held or conducted a horse-racing meeting under a permit issued by the state racing commission, may be issued a permit by said commission to hold or conduct a horse-racing meeting a... |
Section 3769.131 | Consolidating permits.
...Notwithstanding sections 3769.07 and 3769.13 of the Revised Code, any person operating or conducting a horse-racing meeting at any race track, place, or enclosure in 1990 under a permit issued by the state racing commission, or the successor in interest to such person, may, with the approval of the commission, consolidate and hold in one entity all permits issued by the commission for horse racing at the same race tr... |
Section 3769.14 | Submission of question of prohibiting horse racing - duties of board of elections.
...If there is presented to the board of elections of any county a petition, sworn to in the manner provided by section 3513.27 of the Revised Code and signed by thirty-five per cent of the qualified and registered electors, where such qualified electors are required to be registered to enjoy the privilege of suffrage, as shown by the most recent general election, but in no event shall such petition contain less than th... |
Section 3769.17 | Change of name for purpose of entry.
...The name of a horse, mare, gelding, colt, or filly for entry for competition in a contest of speed shall not be changed after having contested for a prize, purse, premium, stake, or sweepstake, except as provided by the printed rules of the society or association under which such contest is advertised to be conducted. |
Section 3769.18 | Determination of class for purpose of entry.
...The class to which a horse belongs for an entry in a contest of speed shall be determined by its public performance in former contests or trials of speed, as provided by the printed rules of the society or association under which such contest is advertised to be conducted. |
Section 3769.20 | Major capital improvement project tax reduction.
...(A) To encourage the renovation of existing racing facilities for the benefit of the public, breeders, and horse owners and to increase the revenue to the state from the increase in pari-mutuel wagering resulting from such improvement, the taxes paid by a permit holder to the state, in excess of the amount paid into the nursing home franchise permit fee fund, shall be reduced by one per cent of the total amount... |
Section 3769.201 | Cleanup, repair or improvement related to 1997 Ohio river flood tax reduction.
...The holder of a permit issued under section 3769.06 of the Revised Code may apply to the state racing commission for the tax reduction available under section 3769.20 of the Revised Code for the cost to the permit holder of any cleanup, repair, or improvement required as a result of damage caused by the 1997 Ohio river flood to the place, track, or enclosure for which the permit is issued. As part of the application... |
Section 3769.21 | Thoroughbred horsemen's health and retirement fund.
... to establish a thoroughbred horsemen's health and retirement fund and a corporation may be formed pursuant to Chapter 1702. of the Revised Code to establish a harness horsemen's health and retirement fund to be administered for the benefit of horsemen. As used in this section, "horsemen" includes any person involved in the owning, breeding, training, grooming, or racing of horses which race in Ohio, except for the o... |
Section 3769.22 | Participation in national racing compact.
...(A) The general assembly finds and declares all of the following: (1) A national racing compact, comprised of states that are party to the compact, exists to provide for the licensure and regulation of individuals involved in the horse racing industry. (2) The intent of the compact is to prevent individual owners, trainers, jockeys, drivers, backstretch employees, totalizator employees, farriers, concessionaires, v... |
Section 3769.25 | Satellite facility definitions.
...As used in sections 3769.25 to 3769.27 of the Revised Code, unless the context requires otherwise: (A) "Simulcast" means the telecast, for wagering purposes, of audio and visual signals of live horse races conducted at facilities either inside or outside this state. (B) "Track" means any place, track, or enclosure where a permit holder conducts live horse racing for profit at a race meeting. (C) "Permit holder" me... |
Section 3769.26 | Establishing satellite facilities.
...(A)(1) Except as otherwise provided in division (B) of this section, each track in existence on September 27, 1994, regardless of the number of permit holders authorized to conduct race meetings at the track, may establish, with the approval of the state racing commission and the appropriate local legislative authority, not more than two satellite facilities at which it may conduct pari-mutuel wagering on horse... |