§ 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
lawyer at desk

Ask a legal question, get an answer ASAP!
Click here to chat with a lawyer about your rights.

Terms Used In Ohio Code > Chapter 5753 - Casinos and Sports Gaming

  • Another: when used to designate the owner of property which is the subject of an offense, includes not only natural persons but also every other owner of property. See Ohio Code 1.02
  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
  • in writing: includes any representation of words, letters, symbols, or figures; this provision does not affect any law relating to signatures. See Ohio Code 1.59
  • Person: includes an individual, corporation, business trust, estate, trust, partnership, and association. See Ohio Code 1.59
  • Population: means that shown by the most recent regular federal census. See Ohio Code 1.59
  • Remainder: An interest in property that takes effect in the future at a specified time or after the occurrence of some event, such as the death of a life tenant.
  • Rule: includes regulation. See Ohio Code 1.59
  • state: means the state of Ohio. See Ohio Code 1.59