Ohio § 3769.28 Collecting additional tax for benefit of local subdivisions

Ohio Statutes

§ 3769.28 — Collecting additional tax for benefit of local subdivisions

Ohio § 3769.28

Title 37Health-Safety-Morals

Ch. 3769Horse Racing

This text of Ohio § 3769.28 (Collecting additional tax for benefit of local subdivisions) 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. § 3769.28 (2026).

Text

Within ten days after the close of a  horse-racing meeting, each permit holder who conducts a  pari-mutuel system of wagering where the wagering is less than  five million dollars shall remit, in the manner prescribed under  section3769.103of the Revised Code, a sum of money equal to  one-tenth of one per cent of the total amount wagered and where  the wagering is five million dollars or more a sum of money equal  to fifteen hundredths of one per cent of the total amount wagered  during any horse-racing meeting for the purpose of providing  operating revenue for the political subdivisions wherein such  meetings are held. Within ten days after the close of a meeting,  the permit holder shall also prepare and transmit, in the manner  prescribed under section3769.103of the Revised Code, to th

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Within ten days after the close of a horse-racing meeting, each permit holder who conducts a pari-mutuel system of wagering where the wagering is less than five million dollars shall remit, in the manner prescribed under section3769.103of the Revised Code, a sum of money equal to one-tenth of one per cent of the total amount wagered and where the wagering is five million dollars or more a sum of money equal to fifteen hundredths of one per cent of the total amount wagered during any horse-racing meeting for the purpose of providing operating revenue for the political subdivisions wherein such meetings are held. Within ten days after the close of a meeting, the permit holder shall also prepare and transmit, in the manner prescribed under section3769.103of the Revised Code, to the tax commissioner a final report showing the total amount wagered during the horse-racing meeting and any other information required by the commissioner relative to the tax levied by this section.

This section shall not apply to any agricultural society which holds a horse-racing permit.

The amount collected under this section from any one permit holder shall not exceed fifteen thousand dollars from any one horse-racing meeting in any calendar year.