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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.