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Ohio Revised Code
Title 57
Chapter 5753
Casinos and Sports Gaming
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5753.01
Definitions
5753.02
Tax levied on casino revenue
5753.021
Tax levied on sports gaming
5753.03
Funds created
5753.031
Distribution of sports gaming tax revenue
5753.04
Filing of returns
5753.05
Penalties
5753.06
Application for refund
5753.061
Application of refund to debt to the state
5753.07
Assessment
5753.08
Liability for unpaid taxes
5753.09
Administration and enforcement
5753.10
Recordkeeping
5753.11
Calculating student populations
5753.12
Tax on unlicensed casino and sports gaming facilities