Ohio § 3769.102 Horse-racing tax municipality fund

Ohio Statutes

§ 3769.102 — Horse-racing tax municipality fund

Ohio § 3769.102

Title 37Health-Safety-Morals

Ch. 3769Horse Racing

This text of Ohio § 3769.102 (Horse-racing tax municipality fund) is published on Counsel Stack Legal Research, covering Ohio primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Ohio Rev. Code Ann. § 3769.102 (2026).

Text

(A)For the purpose of receiving, distributing, and accounting for revenue received from the tax levied by section3769.28of 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 section3769.28of the Revised Code shall be deposited into the horse-racing tax municipality fund.

(C)On or before the fifteenth day of each month, the tax commissioner shall provide for payments from the horse-racing tax municipality fund to municipal corporations or townships in which a permit holder's horse-racing meeting took place and in which any facilities or accessory uses therefor were located based on amounts received in the preceding month from the permit holder. The amount collected from a per

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(A) For the purpose of receiving, distributing, and accounting for revenue received from the tax levied by section3769.28of 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 section3769.28of the Revised Code shall be deposited into the horse-racing tax municipality fund.

(C) On or before the fifteenth day of each month, the tax commissioner shall provide for payments from the horse-racing tax municipality fund to municipal corporations or townships in which a permit holder's horse-racing meeting took place and in which any facilities or accessory uses therefor were located based on amounts received in the preceding month from the permit holder. The amount collected from a permit holder pursuant to section3769.28of the Revised Code shall be divided equally between the municipal corporations or townships in which a permit holder's horse-racing meeting took place and in which any facilities or accessory uses therefor were located. Such municipal corporations or townships may distribute a portion of the moneys so received to any adjoining political subdivision that incurs increased expenses because of such a horse-racing meeting.