Ohio § 3769.103 Remittance of tax due

Ohio Statutes

§ 3769.103 — Remittance of tax due

Ohio § 3769.103

Title 37Health-Safety-Morals

Ch. 3769Horse Racing

This text of Ohio § 3769.103 (Remittance of tax due) 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. § 3769.103 (2026).

Text

(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 sections3769.08,3769.087, and3769.26of 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 commissioner. The report shall reflect the activity of the previous racing day and include any other information the commissioner considers necessary to administer the taxes imposed under sections3769.08,3769.087, and3769.26of the Revised Code.

(B)Within ten days after the close of a horse-racing meeting, a permit holder shall remit the amount of tax due under section3769.28of the Rev

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(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 sections3769.08,3769.087, and3769.26of 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 commissioner. The report shall reflect the activity of the previous racing day and include any other information the commissioner considers necessary to administer the taxes imposed under sections3769.08,3769.087, and3769.26of the Revised Code.

(B) Within ten days after the close of a horse-racing meeting, a permit holder shall remit the amount of tax due under section3769.28of the Revised Code in the manner required by the commissioner. The permit holder shall file with the tax due the final report required pursuant to section3769.28of the Revised Code in the form required by the commissioner. The report shall include any information the commissioner considers necessary to administer the tax imposed by section3769.28of the Revised Code.

(C) The commissioner may require permit holders to use the Ohio business gateway to file reports and remit the tax, or may provide for another means for taxpayers to file and remit the tax electronically.