Ohio Revised Code Search

...By enactment of this act, the General Assembly expresses its policy of encouraging political subdivisions of this state to exercise the authority granted under Chapters 725. and 1728. and under sections 3735.67 to 3735.70, 5709.40 to 5709.43, 5709.61 to 5709.69, 5709.73 to 5709.75, and 5709.77 to 5709.81 of the Revised Code for the purposes stated therein, and for the purposes of retaining existing or creating new e...

...(A) On or before the thirty-first day of March each year, a municipal corporation or county that has entered into an agreement with an enterprise under section 5709.62, 5709.63, or 5709.632 of the Revised Code shall submit to the director of development services and the board of education of each school district of which a municipal corporation or township to which such an agreement applies is a part a report on all ...

...If an enterprise operating in a county or municipal corporation in this state intends to relocate or relocates part or all of its operations to another county or municipal corporation in this state and has entered into or intends to enter into an agreement under section 5709.62, 5709.63, or 5709.632 of the Revised Code with that county or municipal corporation, the legislative authority or an officer of the county or...

...(A) All real and tangible personal property owned by a port authority created prior to the effective date of this section pursuant to section 4582.22 of the Revised Code and leased or otherwise made available to a railroad company, as defined in section 5727.01 of the Revised Code, for use in its railroad operations shall be exempt from taxation for ten years beginning with the first year in which the property is so ...

...All tangible and intangible personal property shall be exempt from taxation if the following conditions exist in the year for which exemption is sought: (A) The owner is a nonprofit corporation that is exempt from federal income taxes under the provisions of section 501(c)(3) of the Internal Revenue Code of 1954, as amended, and the owner's primary purposes are conducting research and development in library technolo...

...for alcohol, drug addiction, and mental health services or families; (5) A tax levied under section 5705.23 of the Revised Code for library purposes; (6) A tax levied under section 5705.24 of the Revised Code for the support of children services and the placement and care of children; (7) A tax levied under division (Z) of section 5705.19 of the Revised Code for the provision and maintenance of zoological pa...

...(A) A township that has declared an improvement to be a public purpose under section 5709.41 or 5709.73 of the Revised Code may require the owner of the parcel to make annual service payments in lieu of taxes to the county treasurer on or before the final dates for payment of real property taxes. Each payment shall be charged and collected in the same manner and in the same amount as the real property taxes that woul...

...(A) Any township that grants a tax exemption under section 5709.73 of the Revised Code shall establish a township public improvement tax increment equivalent fund into which shall be deposited service payments in lieu of taxes distributed to the township under section 5709.74 of the Revised Code. If the board of township trustees has adopted a resolution under division (C) of section 5709.73 of the Revised Code, the ...

...(A) All of the following are exempt from taxes levied by the state and its subdivisions: (1) Public obligations; (2) Interest or interest equivalent on public obligations and on purchase obligations; (3) The transfer, and any profit made on the sale, exchange, or other disposition, of public obligations. (B) The exemptions granted by division (A) of this section apply to public obligations and purchase oblig...

...As used in sections 5709.77 to 5709.81 of the Revised Code: (A) "Business day" means a day of the week excluding Saturday, Sunday, and a legal holiday as defined in section 1.14 of the Revised Code. (B) "Fund" means to provide for the payment of the debt service on and the expenses relating to an outstanding obligation of the county. (C) "Housing renovation" means a project carried out for residential purposes. (...

...for alcohol, drug addiction, and mental health services or facilities; (5) A tax levied under section 5705.23 of the Revised Code for library purposes; (6) A tax levied under section 5705.24 of the Revised Code for the support of children services and the placement and care of children; (7) A tax levied under division (Z) of section 5705.19 of the Revised Code for the provision and maintenance of zoological ...

...(A) A board of county commissioners that adopts a resolution under section 5709.78 of the Revised Code shall in the resolution require that the owner of the improvement make annual service payments in lieu of taxes to the county treasurer on or before the final dates for payment of real property taxes. Each such payment shall be charged and collected in the same manner and in the same amount as the real property taxe...

...(A) The board of county commissioners of a county that receives service payments in lieu of taxes under section 5709.79 of the Revised Code shall establish a redevelopment tax equivalent fund into which those payments shall be deposited. Separate accounts shall be established in the fund for each resolution adopted by the board of county commissioners under section 5709.78 of the Revised Code. If the board of county ...

...(A) Upon determination by the board of county commissioners that such an issuance will be in the county's best interest, the board may, in the resolution adopted under section 5709.78 of the Revised Code, authorize the issuance of revenue bonds or notes to refund any general obligation bonds or notes, any mortgage revenue bonds or notes, or any revenue bonds issued prior to the effective date of the resolution to fin...

...(A) As used in this section: (1) "New employee" means both of the following: (a) Persons employed in the construction of real property exempted from taxation under the chapters or sections of the Revised Code enumerated in division (B) of this section; (b) Persons not described by division (A)(1)(a) of this section who are first employed at the site of such property and who within the two previous years have no...

...(A) Except as otherwise provided in division (B) or (C) of this section, prior to taking formal action to adopt or enter into any instrument granting a tax exemption under section 725.02, 1728.06, 5709.40, 5709.41, 5709.45, 5709.48, 5709.62, 5709.63, 5709.632, 5709.73, 5709.78, 5709.84, or 5709.88 of the Revised Code or formally approving an agreement under section 3735.671 of the Revised Code, or prior to forwarding...

...(A) As used in this section: (1) "Exempted improvements" means improvements exempted from taxation under section 5709.40, 5709.41, 5709.45, 5709.73, or 5709.78 of the Revised Code. (2) "Political subdivision" means the county, township, or municipal corporation granting an exemption from taxation under section 5709.40, 5709.41, 5709.45, 5709.73, or 5709.78 of the Revised Code. (B) The legislative authority of a po...

...The legislative authority of a county, township, or municipal corporation that grants an exemption from taxation under Chapter 725. or 1728. or section 3735.67, 5709.40, 5709.41, 5709.45, 5709.62, 5709.63, 5709.632, 5709.73, or 5709.78 of the Revised Code shall develop policies to ensure that the recipient of the exemption practices nondiscriminatory hiring in its operations. As used in this section, "nondiscriminato...

...(A) As used in this section: (1) "Local railroad operations" means the provision of railroad service by a qualified railroad company within the territorial jurisdiction of a county, township, or municipal corporation, which railroad service replaces railroad service that was discontinued in the territorial jurisdiction of the county, township, or municipal corporation on or after January 1, 1980. (2) "Qualified rai...

...(A) The legislative authority of a county, township, or municipal corporation that grants an exemption from taxation under Chapter 725. or 1728. or under section 3735.67, 5709.28, 5709.40, 5709.41, 5709.45, 5709.62, 5709.63, 5709.632, 5709.73, or 5709.78 of the Revised Code shall create a tax incentive review council. The council shall consist of the following members: (1) In the case of a municipal corporation el...

...(A) As used in this section: (1) "Abandoned school property" means improvements to a parcel of land, the parcel on which such improvements are situated, and adjacent parcels owned, or owned prior to a declaration under this section, by a school district, county, township, or municipal corporation that have been used for school purposes for not less than ten years but that are not currently used for school purposes. ...

...(A) As used in this section: (1) "Improvement," "building," "fixture," and "structure" have the same meanings as in section 5701.02 of the Revised Code. (2) "Property," "remedy," and "remedial activities" have the same meanings as in section 3746.01 of the Revised Code. (B) The director of environmental protection, after issuing a covenant not to sue for property under section 3746.12 of the Revised Code and de...

...(A) As used in sections 5709.88 through 5709.883 of the Revised Code: (1) "Enterprise," "expand," "renovate," "project," "project site," "position," "full-time employee," "first used in business," and "making retail sales" have the same meanings as in section 5709.61 of the Revised Code. (2) "Property," "remedy," and "remedial activities" have the same meanings as in section 3746.01 of the Revised Code. (3) "Facil...

...Each agreement entered into under section 5709.88 of the Revised Code shall be in writing and shall include all of the information and statements prescribed by this section. Agreements may include terms not prescribed by this section, but such terms shall in no way derogate from the information and statements prescribed by this section. (A) Each agreement shall include the following information: (1) The names of al...

...(A) On or before the thirty-first day of March each year, a municipal corporation or county that has entered into an agreement with an enterprise under section 5709.88 of the Revised Code shall submit to the directors of development services and environmental protection and the board of education of each school district of which a municipal corporation or county to which such an agreement applies is a part a report o...

...No person shall do any of the following: (A) Violate sections 3773.31 to 3773.57 of the Revised Code or any rule of the Ohio athletic commission; (B) Gamble, bet, or wager on the result of a contingency connected with a public boxing or wrestling match or exhibition; (C) Participate in a sham or fake public boxing match or exhibition that is conducted by a holder of a promoter's license issued under section 3773.3...

...No person shall have any financial interest in a boxer competing on premises owned or leased by the person or in which the person is otherwise financially interested.

...Each person who conducts a public boxing or wrestling match or exhibition shall cause to be inserted into each advertisement of the match or exhibition the price of admission. Each ticket of admission to any such match or exhibition shall clearly bear the purchase price. No person shall sell such a ticket for a price greater than that printed on the ticket. No tickets shall be sold except from the box office on the ...

...No person licensed under section 3773.36 and issued a permit under section 3773.38 of the Revised Code shall sell and issue or cause to be sold or issued more tickets or invitations of admission to a public boxing or wrestling match or exhibition than, or admit to such match or exhibition a number of persons that exceeds, the authorized capacity of the facility or that part of the facility used for the match or exhib...

...The Ohio athletic commission shall appoint from among licensed referees, physicians, timekeepers, and judges the officials for public boxing matches and exhibitions held under sections 3773.31 to 3773.57 of the Revised Code. These officials shall be employed by the commission as provided in section 3773.56 of the Revised Code and shall be paid by the person conducting the match or exhibition.

...The Ohio athletic commission shall employ inspectors to attend each public boxing match or exhibition held under a permit issued under section 3773.38 of the Revised Code. Only one inspector shall be assigned to any one facility for any one match or exhibition. Any member of the commission may act as an inspector, and when acting as an inspector shall be paid as provided in this section. The inspector shall monitor ...

...The Ohio athletic commission may revoke, suspend, or refuse to renew any license issued under sections 3773.31 to 3773.57 of the Revised Code if the licensee: (A) Has committed an act detrimental to any sport regulated by this chapter or to the public interest, convenience, or necessity; (B) Is associating or consorting with any person who has been convicted of a crime involving the sports regulated by the comm...

...No person who conducts a public boxing match or exhibition to which sections 3773.31 to 3773.57 of the Revised Code apply shall fail to mail to the Ohio athletic commission a written report that shows the number of tickets sold for the match or exhibition and the amount of gross proceeds within twenty-four hours after the determination of the outcome of the match or exhibition. The person shall pay to the commission ...

...If any person fails to make a report relating to a public boxing match or exhibition that is required under sections 3773.31 to 3773.57 of the Revised Code, or files a report under section 3773.54 of the Revised Code that the Ohio athletic commission finds unsatisfactory, the commission may examine or cause to be examined the books and records of such person. The commission may also subpoena and examine under oath an...

...The Ohio athletic commission may appoint an executive director and employ such persons as are necessary to administer sections 3773.31 to 3773.57 and Chapter 4771. of the Revised Code and fix their compensation. Such executive director and employees shall serve in the unclassified status and at the pleasure of the commission. All receipts received by the commission under sections 3773.31 to 3773.57 of the Revised C...

...The Ohio athletic commission and the commission's executive director shall not issue a license or permit to conduct public boxing or wrestling matches or exhibitions in a municipal corporation or the unincorporated portion of a township if the commission or the commission's executive director determines that the legislative authority of the municipal corporation or board of township trustees has in effect an ordinanc...

...On receipt of a notice pursuant to section 3123.43 of the Revised Code, the Ohio athletic commission shall comply with sections 3123.41 to 3123.50 of the Revised Code and any applicable rules adopted under section 3123.63 of the Revised Code with respect to a license issued pursuant to this chapter.

...(A) Whoever violates section 3773.06 or 3773.50 of the Revised Code is guilty of a misdemeanor of the fourth degree. (B) Whoever violates section 3773.32, 3773.40, 3773.44, 3773.45, 3773.46, or 3773.47, division (A) of section 3773.54, or division (B) of section 3773.33 of the Revised Code is guilty of a misdemeanor of the first degree. (C) Whoever violates section 3773.48 or 3773.49 of the Revised Code is guilty o...

...As used in this chapter: (A) "Commission" means the Ohio casino control commission. (B) "Entry fee" means cash or cash equivalent that a fantasy contest operator requires to be paid by a fantasy contest player to participate in a fantasy contest. (C) "Fantasy contest" means a simulated game or contest with an entry fee that satisfies all of the following conditions: (1) The value of all prizes and awards offered ...

...(A) A fantasy contest operator may not offer a fantasy contest in this state without first obtaining a license from the commission. (B)(1) In order to obtain or renew a license to operate fantasy contests in this state, a fantasy contest operator shall pay to the commission a nonrefundable license fee. (2) Unless a license issued under this chapter is suspended, expires, or is revoked, a license may be renewed. ...

...The commission shall adopt rules under Chapter 119. of the Revised Code as are necessary to complete the functions and address the subjects enumerated in division (A) of this section. (A) The commission may adopt, and as advisable and necessary may amend or repeal, rules that include all of the following: (1) Prohibiting fantasy contest operator's employees, relatives living in the same household as those emplo...

...(A) Each fantasy contest operator shall retain and maintain in a place secure from theft, loss, or destruction all of the records required to be maintained by this chapter for at least five years from the date of the record's creation. (B) Each fantasy contest operator shall retain and maintain accurate, complete, legible, and permanent records, whether in electronic or other format, of any books, records, or docu...

...A fantasy contest operator offering a fantasy contest in this state shall conduct sufficient auditing as determined by the commission.

...(A) A fantasy contest may not be offered on any kiosk or machine physically located in a retail business location. (B) A fantasy contest operator operating in this state shall not do any of the following: (1) Operate or offer a fantasy contest based upon any university, college, high school, or youth sporting event; ( 2) Allow the use of scripts unless the scripts are made readily available to all fantasy cont...

...The commission, in an adjudication conducted under Chapter 119. of the Revised Code, may penalize, limit, condition, restrict, suspend, revoke, deny, or refuse to renew the license of any licensee or applicant. The commission may take into account any relevant aggravating or mitigating factors without in any manner limiting the authority of the commission to impose the level and type of discipline the commission cons...

...(A) Any information concerning the fantasy contest operator's internal procedures, personal information, financial information, trade secret information, and information protected by the attorney-client privilege submitted, collected, or gathered in relation to an application or license under this chapter is confidential and not subject to disclosure by any state agency or political subdivision as a record under sect...

...Fantasy contests offered in accordance with this chapter and the rules adopted by the commission under this chapter or division (L) of section 3772.03 of the Revised Code are exempt from Chapter 2915. of the Revised Code.

...As used in this chapter: (A) "Applicant" means a person that applies to the Ohio casino control commission for a license under this chapter. (B) "Casino operator" has the same meaning as in section 3772.01 of the Revised Code. (C) "Collegiate sport or athletic event" means a sport or athletic event offered or sponsored by, or played in connection with, a public or private institution that offers educational ...

...(A) The Ohio casino control commission shall have jurisdiction over all persons conducting or participating in the conduct of sports gaming authorized by this chapter or by sections 3770.23 to 3770.25 of the Revised Code, including the authority to license, regulate, investigate, and penalize those persons in a manner that is consistent with the commission's authority with respect to casino gaming. In all cases in wh...

...(A)(1) Except as otherwise provided in division (A)(2) of this section, no person shall operate, conduct, or assist in operating or conducting sports gaming in this state without first obtaining an appropriate sports gaming license from the Ohio casino control commission. (2) The state lottery commission is not required to receive a sports gaming license in order to operate lottery sports gaming under sections 3770...