Ohio Statutes
§ 5753.12 — Tax on unlicensed casino and sports gaming facilities
Ohio § 5753.12
This text of Ohio § 5753.12 (Tax on unlicensed casino and sports gaming facilities) 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. § 5753.12 (2026).
Text
(A)Notwithstanding any provision of this chapter, any person who operates a casino facility without holding a current, valid license issued under Chapter 3772. of the Revised Code or a sports gaming facility without holding a current, valid license issued under Chapter 3775. of the Revised Code is liable for any amounts, including tax, interest, and penalties, imposed under this chapter in the same manner as persons that do hold such a license.
(B)The tax commissioner may issue an assessment against a person described in division (A) of this section for any amount due under this chapter in the same manner provided under section5753.07of the Revised Code.
Last updated February 14, 2022 at 4:19 PM
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Legislative History
Effective: March 23, 2022 | Latest Legislation: House Bill 29 - 134th 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 § 5753.12, Counsel Stack Legal Research, https://law.counselstack.com/statute/oh/5753.12.