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Tax Library
OH
Ohio Revised Code
Title 57
Chapter 5753

Chapter 5753 - Casinos and Sports Gaming

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Section 5753.01 - Definitions Section 5753.02 - Tax Levied on Casino Revenue Section 5753.03 - Funds Created Section 5753.04 - Filing of Returns Section 5753.05 - Penalties Section 5753.06 - Application for Refund Section 5753.07 - Assessment Section 5753.08 - Liability for Unpaid Taxes Section 5753.09 - Administration and Enforcement Section 5753.10 - Recordkeeping Section 5753.11 - Calculating Student Populations Section 5753.12 - Tax on Unlicensed Casino and Sports Gaming Facilities Section 5753.021 - Tax Levied on Sports Gaming Section 5753.031 - Distribution of Sports Gaming Tax Revenue Section 5753.061 - Application of Refund to Debt to the State

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