Ohio Statutes
§ 5753.02 — Tax levied on casino revenue
Ohio § 5753.02
This text of Ohio § 5753.02 (Tax levied on casino revenue) 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. § 5753.02 (2026).
Text
For the purpose of funding the needs of cities, counties, public school districts, law enforcement, and the horse racing industry; funding efforts to alleviate problem gambling and substance abuse; defraying Ohio casino control commission operating costs; and defraying the costs of administering the tax, a tax is levied on the gross casino revenue received by a casino operator of a casino facility at the rate of thirty-three per cent of the casino operator's gross casino revenue at the casino facility. The tax is in addition to any other taxes or fees imposed under the Revised Code or other law and for which the casino operator is liable under Section 6(C)(2) of Article XV, Ohio Constitution.
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Legislative History
Effective: September 10, 2010 | Latest Legislation: House Bill 519 - 128th General Assembly
Nearby Sections
15
§ 5753.01
Definitions§ 5753.02
Tax levied on casino revenue§ 5753.021
Tax levied on sports gaming§ 5753.03
Funds created§ 5753.04
Filing of returns§ 5753.05
Penalties§ 5753.06
Application for refund§ 5753.07
Assessment§ 5753.08
Liability for unpaid taxes§ 5753.09
Administration and enforcement§ 5753.10
Recordkeeping§ 5753.11
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Bluebook (online)
Ohio § 5753.02, Counsel Stack Legal Research, https://law.counselstack.com/statute/oh/5753.02.