Ohio Statutes
§ 5753.021 — Tax levied on sports gaming
Ohio § 5753.021
This text of Ohio § 5753.021 (Tax levied on sports gaming) 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. § 5753.021 (2026).
Text
For the purposes of funding the education needs of this state, funding efforts to alleviate problem sports gaming, and defraying the costs of enforcing and administering the law governing sports gaming and the tax levied by this section, a tax is hereby levied on the sports gaming receipts of a sports gaming proprietor at the rate of twenty per cent of the sports gaming receipts received by the proprietor from the operation of sports gaming in this state.
The tax imposed under this section is in addition to any other taxes or fees imposed under the Revised Code.
Last updated August 8, 2023 at 10:24 AM
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Legislative History
Effective: July 4, 2023 | Latest Legislation: House Bill 33 - 135th 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 § 5753.021, Counsel Stack Legal Research, https://law.counselstack.com/statute/oh/5753.021.