Ohio Revised Code Chapter 5753 - Casinos

• Section 5753.01 - Definitions.
  As used in Chapter 5753. of the Revised Code and for no other purpose under Title LVII of the Revised Code: (A) "Casino facility"...
• Section 5753.02 - Tax Levied On Casino Revenue.
  For the purpose of funding the needs of cities, counties, public school districts, law enforcement, and the horse racing industry; funding efforts to alleviate...
• Section 5753.03 - Funds Created.
  (A) For the purpose of receiving and distributing, and accounting for, revenue received from the tax levied by section 5753.02 of the Revised Code,...
• Section 5753.04 - Filing Of Returns.
  Daily each day banks are open for business, not later than noon, a casino operator shall file a return electronically with the tax commissioner....
• Section 5753.05 - Penalties.
  (A) (1) A casino operator who fails to file a return or to remit the tax due as required by section 5753.04 of the...
• Section 5753.06 - Application For Refund.
  (A) A casino operator may apply to the tax commissioner for refund of the amount of taxes under section 5753.02 of the Revised Code...
• Section 5753.061 - Application Of Refund To Debt To The State.
  As used in this section, "debt to the state" means unpaid taxes that are due the state, unpaid workers' compensation premiums that are due,...
• Section 5753.07 - Assessment.
  (A) (1) The tax commissioner may issue an assessment, based on any information in the tax commissioner's possession, against a casino operator who fails...
• Section 5753.08 - Liability For Unpaid Taxes.
  If a casino operator who is liable for the tax levied under section 5753.02 of the Revised Code sells the casino facility, disposes of...
• Section 5753.09 - Administration And Enforcement.
  The tax commissioner shall administer and enforce this chapter. In addition to any other powers conferred upon the tax commissioner by law, the tax...
• Section 5753.10 - Recordkeeping.
  The tax commissioner may prescribe requirements for the keeping of records and pertinent documents, for the filing of copies of federal income tax returns...
• Section 5753.11 - Calculating Student Populations.
  (A) As used in this section: (1) "Public school district" means any city, local, exempted village, or joint vocational school district, community school established...

Last modified: October 10, 2016