Ohio Code 3123.90 – Withholding from casino and sports gaming winnings
(A) As used in this section:
Terms Used In Ohio Code 3123.90
- Obligation: An order placed, contract awarded, service received, or similar transaction during a given period that will require payments during the same or a future period.
- Person: includes an individual, corporation, business trust, estate, trust, partnership, and association. See Ohio Code 1.59
(1) “Casino facility,” “casino operator,” and “management company” have the meanings defined in section 3772.01 of the Revised Code.
(2) “Sports gaming proprietor” has the meaning defined in section 3775.01 of the Revised Code.
(B) The department of job and family services shall develop and implement a real time data match program with each casino facility’s casino operator or management company and with each sports gaming proprietor to identify obligors who are subject to a final and enforceable determination of default made under sections 3123.01 to 3123.07 of the Revised Code.
(C) Upon the data match program’s implementation, if a person receives a payout of winnings at a casino facility or from sports gaming in an amount for which reporting to the internal revenue service of the amount is required by section 6041 of the Internal Revenue Code, as amended, the casino operator, management company, or sports gaming proprietor shall refer to the data match program to determine if the person entitled to the winnings is in default under a support order. If the data match program indicates that the person is in default, the casino operator, management company, or sports gaming proprietor shall withhold from the person’s winnings an amount sufficient to satisfy any past due support owed by the obligor identified in the data match up to the amount of the winnings.
(D) Not later than fourteen days after withholding the amount, the casino operator, management company, or sports gaming proprietor shall electronically transmit any amount withheld to the department as payment on the support obligation.
(E) The department, in consultation with the Ohio casino control commission, may adopt rules under Chapter 119 of the Revised Code as are necessary for implementation of this section.
Last updated September 19, 2023 at 2:40 PM