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As Introduced
136th
General Assembly
Regular
Session
S. B. No. 199
2025-2026
Senator Blessing
To
amend sections 123.28, 123.281, 5753.01, 5753.031, 5753.04, 5753.05,
5753.06, 5753.07, 5753.08, and 5753.12 and to enact sections 123.282
and 5753.022 of the Revised Code
to
levy a fee on gross sports gaming wagers and to use revenue from the
fee to support publicly owned professional sports facilities and
interscholastic athletics.
BE
IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF OHIO:
Section
1.
That
sections 123.28, 123.281, 5753.01, 5753.031, 5753.04, 5753.05,
5753.06, 5753.07, 5753.08, and 5753.12 be amended and sections
123.282 and 5753.022 of the Revised Code be enacted to read as
follows:
Sec.
123.28.
As
used in this section and in
section
sections
123.281
and
123.282
of
the Revised Code:
(A)
"Culture" means any of the following:
(1)
Visual, musical, dramatic, graphic, design, and other arts,
including, but not limited to, architecture, dance, literature,
motion pictures, music, painting, photography, sculpture, and
theater, and the provision of training or education in these arts;
(2)
The presentation or making available, in museums or other indoor or
outdoor facilities, of principles of science and their development,
use, or application in business, industry, or commerce or of the
history, heritage, development, presentation, and uses of the arts
described in division (A)(1) of this section and of transportation;
(3)
The preservation, presentation, or making available of features of
archaeological, architectural, environmental, or historical interest
or significance in a state historical facility or a local historical
facility.
(B)
"Cultural organization" means either of the following:
(1)
A governmental agency or Ohio nonprofit corporation, including the
Ohio history connection, that provides programs or activities in
areas directly concerned with culture;
(2)
A regional arts and cultural district as defined in section 3381.01
of the Revised Code.
(C)
"Cultural project" means all or any portion of an Ohio
cultural facility for which the general assembly has made an
appropriation or has specifically authorized the spending of money or
the making of rental payments relating to the financing of
construction.
(D)
"Cooperative use agreement" means a contract between the
Ohio facilities construction commission and a cultural organization
providing the terms and conditions of the cooperative use of an Ohio
cultural facility.
(E)
"Costs of operation" means amounts required to manage an
Ohio cultural facility that are incurred following the completion of
construction of its cultural project, provided that both of the
following apply:
(1)
Those amounts either:
(a)
Have been committed to a fund dedicated to that purpose;
(b)
Equal the principal of any endowment fund, the income from which is
dedicated to that purpose.
(2)
The commission and the cultural organization have executed an
agreement with respect to either of those funds.
(F)
"Governmental agency" means a state agency, a state
institution of higher education as defined in section 3345.12 of the
Revised Code, a municipal corporation, county, township, or school
district, a port authority created under Chapter 4582. of the Revised
Code, any other political subdivision or special district in this
state established by or pursuant to law, or any combination of these
entities; except where otherwise indicated, the United States or any
department, division, or agency of the United States, or any agency,
commission, or authority established pursuant to an interstate
compact or agreement.
(G)
"Local contributions" means the value of an asset provided
by or on behalf of a cultural organization from sources other than
the state, the value and nature of which shall be approved by the
Ohio facilities construction commission, in its sole discretion.
"Local contributions" may include the value of the site
where a cultural project is to be constructed. All "local
contributions," except a contribution attributable to such a
site, shall be for the costs of construction of a cultural project or
the creation or expansion of an endowment for the costs of operation
of a cultural facility.
(H)
"Local historical facility" means a site or facility, other
than a state historical facility, of archaeological, architectural,
environmental, or historical interest or significance, or a facility,
including a storage facility, appurtenant to the operations of such a
site or facility, that is owned by a cultural organization and is
used for or in connection with cultural activities, including the
presentation or making available of culture to the public.
(I)
"Manage," "operate," or "management"
means the provision of, or the exercise of control over the provision
of, activities:
(1)
Relating to culture for an Ohio cultural facility, including as
applicable, but not limited to, providing for displays, exhibitions,
specimens, and models; booking of artists, performances, or
presentations; scheduling; and hiring or contracting for directors,
curators, technical and scientific staff, ushers, stage managers, and
others directly related to the cultural activities in the facility;
but not including general building services;
(2)
Relating to sports and athletic events for an Ohio sports facility,
including as applicable, but not limited to, providing for booking of
athletes, teams, and events; scheduling; and hiring or contracting
for staff, ushers, managers, and others directly related to the
sports and athletic events in the facility; but not including general
building services.
(J)
"Ohio cultural facility" means any of the following:
(1)
The theaters located in the state office tower at 77 South High
street in Columbus;
(2)
Any cultural facility in this state that is managed directly by, or
is subject to a cooperative use or management agreement with, the
Ohio facilities construction commission.
(3)
A state historical facility or a local historical facility.
(K)
"Construction" includes acquisition, including acquisition
by lease-purchase, demolition, reconstruction, alteration,
renovation, remodeling, enlargement, improvement, site improvements,
and related equipping and furnishing.
(L)
"State historical facility" means a site or facility that
has all of the following characteristics:
(1)
It is created, supervised, operated, protected, maintained, and
promoted by the Ohio history connection pursuant to the Ohio history
connection's performance of public functions under sections 149.30
and 149.302 of the Revised Code.
(2)
Its title must reside wholly or in part with the state, the Ohio
history connection, or both the state and the Ohio history
connection.
(3)
It is managed directly by or is subject to a cooperative use or
management agreement with the Ohio facilities construction commission
and is used for or in connection with cultural activities, including
the presentation or making available of culture to the public.
(M)
"Ohio sports facility" means all or a portion of a stadium,
arena, tennis facility, motorsports complex, or other capital
facility in this state. A primary purpose of the facility shall be to
provide a site or venue for the presentation to the public of
motorsports events, professional tennis tournaments, or events of one
or more major or minor league professional athletic or sports teams
that are associated with the state or with a city or region of the
state. The facility shall be, in the case of a motorsports complex,
owned by the state or governmental agency, or in all other instances,
owned by or located on real property owned by the state or a
governmental agency, and includes all parking facilities, walkways,
and other auxiliary facilities, equipment, furnishings, and real and
personal property and interests and rights therein, that may be
appropriate for or used for or in connection with the facility or its
operation, for capital costs of which state funds are spent pursuant
to this section and section 123.281 of the Revised Code. A facility
constructed as an Ohio sports facility may be both an Ohio cultural
facility and an Ohio sports facility.
(N)
"Motorsports" means sporting events in which motor vehicles
are driven on a clearly demarcated tracked surface.
(O)
"Professional sports franchise" means a member of the
national football league, women's national football conference,
women's football alliance, women's football league association,
national hockey league, professional women's hockey league, major
league baseball, women's professional baseball league, major league
soccer, national women's soccer league, national basketball
association, or the women's national basketball association, or a
successor of such an entity.
(P)
"Minor league sports franchise" means a sports franchise
that is officially affiliated as a developmental league for a
professional sports franchise.
Sec.
123.281.
(A)
The Ohio facilities construction commission shall provide for the
construction of a cultural project in conformity with Chapter 153. of
the Revised Code, except for construction services provided on behalf
of the state by a governmental agency or a cultural organization in
accordance with divisions (B) and (C) of this section.
(B)
In order for a governmental agency or a cultural organization to
provide construction services on behalf of the state for a cultural
project, other than a state historical facility, for which the
general assembly has made an appropriation or specifically authorized
the spending of money or the making of rental payments relating to
the financing of the construction, the governmental agency or
cultural organization shall submit to the Ohio facilities
construction commission a cooperative use agreement that includes,
but is not limited to, provisions that:
(1)
Specify how the proposed project will support culture;
(2)
Specify that the governmental agency or cultural organization has
local contributions amounting to not less than fifty per cent of the
total state funding for the cultural project;
(3)
Specify that the funds shall be used only for construction;
(4)
Identify the facility to be constructed, renovated, remodeled, or
improved;
(5)
Specify that the project scope meets the intent and purpose of the
project appropriation and that the project can be completed and ready
to support culture without exceeding appropriated funds;
(6)
Specify that the governmental agency or cultural organization shall
hold the Ohio facilities construction commission harmless from all
liability for the operation and maintenance costs of the facility;
(7)
Specify that the agreement or any actions taken under it are not
subject to Chapter 123. or 153. of the Revised Code, except for
sections 123.20, 123.201, 123.21, 123.28, 123.281, and 153.011 of the
Revised Code, and are subject to Chapter 4115. of the Revised Code;
and
(8)
Provide that amendments to the agreement shall require the approval
of the Ohio facilities construction commission.
(C)
In order for a cultural organization to provide construction services
on behalf of the state for a state historical facility for which the
general assembly has made an appropriation or specifically authorized
the spending of money or the making of rental payments relating to
the financing of the construction, the cultural organization shall
submit to the Ohio facilities construction commission a cooperative
use agreement that includes, but is not limited to, provisions that:
(1)
Specify how the proposed project will support culture;
(2)
Specify that the funds shall be used only for construction;
(3)
Specify that not more than three per cent of the funds may be used by
the cultural organization to administer the project;
(4)
Identify the facility to be constructed, renovated, remodeled, or
improved;
(5)
Specify that the project scope meets the intent and purpose of the
project appropriation and that the project can be completed and ready
to support culture without exceeding appropriated funds;
(6)
Specify that the cultural organization shall hold the Ohio facilities
construction commission harmless from all liability for the operation
and maintenance costs of the facility;
(7)
Specify that the agreement or any actions taken under it are not
subject to Chapter 123., 153., or 4115. of the Revised Code, except
for sections 123.20, 123.201, 123.21, 123.28, and 123.281 of the
Revised Code; and
(8)
Provide that amendments to the agreement shall require the approval
of the Ohio facilities construction commission.
(D)
For an Ohio sports facility that is financed in part by obligations
issued under Chapter 154. of the Revised Code, construction services
shall be provided on behalf of the state by or at the direction of
the governmental agency or nonprofit corporation that will own or be
responsible for the management of the facility. Any construction
services to be provided by a governmental agency or nonprofit
corporation shall be specified in a cooperative use agreement between
the Ohio facilities construction commission and the governmental
agency or nonprofit corporation. The agreement and any actions taken
under it are not subject to Chapter 123. or 153. of the Revised Code,
except for sections 123.20, 123.201, 123.21, 123.28, 123.281, and
153.011 of the Revised Code, and are subject to Chapter 4115. of the
Revised Code.
(E)
State
Except
as provided in section 123.282 of the Revised Code, state
funds
shall not be used to pay or reimburse more than fifteen per cent of
the initial estimated construction cost of an Ohio sports facility,
excluding any site acquisition cost, and no state funds, including
any state bond proceeds, shall be spent on any Ohio sports facility
under this chapter unless, with respect to that facility, all of the
following apply:
(1)
The Ohio facilities construction commission has received a financial
and development plan satisfactory to it, and provision has been made,
by agreement or otherwise, satisfactory to the commission, for a
contribution amounting to not less than eighty-five per cent of the
total estimated construction cost of the facility, excluding any site
acquisition cost, from sources other than the state.
(2)
The general assembly has specifically authorized the spending of
money on, or made an appropriation for, the construction of the
facility, or for rental payments relating to state financing of all
or a portion of the costs of constructing the facility. Authorization
to spend money, or an appropriation, for planning or determining the
feasibility of or need for the facility does not constitute
authorization to spend money on, or an appropriation for, costs of
constructing the facility.
(3)
If state bond proceeds are being used for the Ohio sports facility,
the state or a governmental agency owns or has sufficient property
interests in the facility or in the site of the facility or in the
portion or portions of the facility financed from proceeds of state
bonds, which may include, but is not limited to, the right to use or
to require the use of the facility for the presentation of sport and
athletic events to the public at the facility.
(F)
In addition to the requirements of division (E) of this section, no
state funds, including any state bond proceeds, shall be spent on any
Ohio sports facility that is a motorsports complex, unless, with
respect to that facility, both of the following apply:
(1)
Motorsports events shall be presented at the facility pursuant to a
lease entered into with the owner of the facility. The term of the
lease shall be for a period of not less than the greater of the
useful life of the portion of the facility financed from proceeds of
state bonds as determined using the guidelines for maximum maturities
as provided under divisions (B) and (C) of section 133.20 of the
Revised Code, or the period of time remaining to the date of payment
or provision for payment of outstanding state bonds allocable to
costs of the facility, all as determined by the director of budget
and management and certified by the executive director of the Ohio
facilities construction commission and to the treasurer of state.
(2)
Any motorsports organization that commits to using the facility for
an established period of time shall give the political subdivision in
which the facility is located not less than six months' advance
notice if the organization intends to cease utilizing the facility
prior to the expiration of that established period. Such a
motorsports organization shall be liable to the state for any state
funds used on the construction costs of the facility.
(G)
In addition to the requirements of division (E) of this section, no
state bond proceeds shall be spent on any Ohio sports facility that
is a tennis facility, unless the owner or manager of the facility
provides contractual commitments from a national or international
professional tennis organization in a form acceptable to the Ohio
facilities construction commission that assures that one or more
sanctioned professional tennis events will be presented at the
facility during each year that the bonds remain outstanding.
Sec.
123.282.
(A)
The sports venue redevelopment commission is created. The commission
shall evaluate and approve projects to be supported by the sports
venue redevelopment fund created under section 5753.031 of the
Revised Code. The sports venue redevelopment fund shall be used to
support the renovation or construction of Ohio sports facilities
within the state as determined by the commission.
(B)
The commission consists of the following members:
(1)
Three members appointed by the governor;
(2)
Two members appointed by the speaker of the house of representatives;
(3)
Two members appointed by the president of the senate.
The
members shall serve at the pleasure of the appointing authority. All
members shall receive any actual and necessary expenses. All members
shall be current residents of the state. No member shall serve on the
commission more than seven years, whether consecutive or not.
(C)
No member of the commission shall have any financial interest in,
contract with, represent, advise, or be employed by any professional
sports franchise, professional sports league, or minor league sports
franchise before appointment, during the time of appointment, or for
two years after appointment.
(D)
All projects supported by the sports venue redevelopment fund shall
be evaluated and approved by a majority vote of the commission. The
commission shall adopt policies and procedures for the administration
of the fund and for project evaluation and selection.
(1)
For an Ohio sports facility to receive funding from the sports venue
redevelopment fund, the facility shall meet all of the following
requirements:
(a)
The facility is owned by the state or a political subdivision of the
state.
(b)
A primary purpose of the facility is to provide a site or venue for
the presentation of events of a professional sports franchise or
minor league sports franchise that is committed to playing a majority
of the franchise's home games at the facility after completion of the
construction or renovation of the facility.
(c)
The professional sports franchise or minor league sports franchise
using the facility is located in this state.
(2)
An eligible Ohio sports facility may receive not more than forty per
cent of the total project cost under this section, excluding site
acquisition costs.
(3)
In awarding funds from the sports venue redevelopment fund, the
commission shall consider all of the following:
(a)
The total number of seats in the facility;
(b)
The actual or projected annual facility attendance;
(c)
The total square footage of the facility complex and the total square
footage of usable and programmable space in the facility;
(d)
Whether the facility is domed or open air and the mechanical
complexity of the facility;
(e)
Whether the facility is usable by the public for other purposes, such
as for conference centers, concerts, or other entertainment venues
and facilities;
(f)
The age of the facility and any public or private capital investments
in the facility since its initial construction;
(g)
The remaining or extended lease term of any current tenants;
(h)
Whether there exists, and if so the terms and conditions of, any
nonrelocation agreement.
Sec.
5753.01.
As
used in Chapter 5753. of the Revised Code and for no other purpose
under Title LVII of the Revised Code:
(A)
"Casino facility" has the same meaning as in section
3772.01 of the Revised Code.
(B)
"Casino gaming" has the same meaning as in section 3772.01
of the Revised Code.
(C)
"Casino operator" has the same meaning as in section
3772.01 of the Revised Code.
(D)
"Gross casino revenue" means the total amount of money
exchanged for the purchase of chips, tokens, tickets, electronic
cards, or similar objects by casino patrons, less winnings paid to
wagerers. "Gross casino revenue" does not include either of
the following:
(1)
The issuance to casino patrons or wagering by casino patrons of any
promotional gaming credit as defined in section 3772.01 of the
Revised Code. When issuance of the promotional gaming credit requires
money exchanged as a match from the patron, the excludible portion of
the promotional gaming credit does not include the portion of the
wager purchased by the patron.
(2)
Sports gaming receipts.
(E)
"Person" has the same meaning as in section 3772.01 of the
Revised Code.
(F)
"Slot machine" has the same meaning as in section 3772.01
of the Revised Code.
(G)
"Sports gaming facility" and "sports gaming
proprietor" have the same meanings as in section 3775.01 of the
Revised Code.
(H)
"Sports gaming receipts" means the total gross receipts
received by a sports gaming proprietor from the operation of sports
gaming in this state, less the total of the following:
(1)
All cash and cash equivalents paid as winnings to sports gaming
patrons;
(2)
The dollar amount of all voided wagers.
(3)
Receipts received from the operation of lottery sports gaming on
behalf of the state under sections 3770.23 to 3770.25 of the Revised
Code.
(4)(a)
On and after January 1, 2027, but before January 1, 2032, ten per
cent of the promotional gaming credits wagered by patrons;
(b)
On and after January 1, 2032, twenty per cent of the promotional
gaming credits wagered by patrons.
As
used in division (H) of this section, "promotional gaming
credit" has the same meaning as in section 3775.01 of the
Revised Code. When issuance of a promotional gaming credit requires
money exchanged as a match from the patron, the deductible portion of
the promotional gaming credit does not include the portion of the
wager purchased by the patron.
(I)
"Table game" has the same meaning as in section 3772.01 of
the Revised Code.
(J)
"Taxpayer" means a casino operator subject to the tax
levied under section 5753.02 of the Revised Code or a sports gaming
proprietor subject to the tax
or fee
levied under section 5753.021
or
5753.022
of
the Revised Code.
(K)
"Tax period" means one twenty-four-hour period with regard
to which a casino operator is required to pay the tax levied by
section 5753.02 of the Revised Code and one calendar month with
regard to which a sports gaming proprietor is required to pay the tax
or fee
levied by section 5753.021
or 5753.022
of the Revised Code.
(L)
"Gross wagers" means all wagers, as that term is defined in
section 3775.01 of the Revised Code, including cash and promotional
wagers, received by a sports gaming proprietor from bettors, less
cancelled or voided wagers and federal excise tax, but without
deduction for winnings paid to patrons and promotional payouts.
(M)
"Promotional wager" means a wager placed by a sports gaming
proprietor using a bonus or other non-cash item.
(N)
"Promotional payout" means a payout by a sports gaming
proprietor to a bettor in a form that cannot be immediately withdrawn
by the bettor as cash.
Sec.
5753.022.
For
the purposes of supporting interscholastic athletics and other
extracurricular activities for primary and secondary school students
and continuing to derive economic benefit from publicly owned
professional sports facilities in this state, a privilege fee is
levied on the gross wagers of a sports gaming proprietor at the rate
of two per cent of the gross wagers received by the proprietor from
the operation of sports gaming in this state.
Sec.
5753.031.
(A)
For the purpose of receiving and distributing, and accounting for,
revenue received from the tax
or
fee
levied
by section 5753.021
or 5753.022
of the Revised Code and from fines imposed under Chapter 3775. of the
Revised Code, the following funds are created in the state treasury:
(1)
The sports gaming revenue fund;
(2)
The sports gaming tax administration fund, which the tax commissioner
shall use to defray the costs incurred in administering the tax
levied by section 5753.021 of the Revised Code;
(3)
The sports gaming profits education fund, which shall be used for the
support of public and nonpublic education for students in grades
kindergarten through twelve as determined in appropriations made by
the general assembly
.
;
(4)
The problem sports gaming fund
;
(5)
The sports gaming privilege fee fund;
(6)
The sports venue redevelopment fund, which shall be used to support
the renovation or new construction of publicly owned professional
sports facilities in the state as determined by the sports venue
redevelopment commission as set forth in section 123.282 of the
Revised Code;
(7)
The interscholastic athletics fund, which shall be used to support
interscholastic athletics and other extracurricular activities for
students in grades kindergarten through twelve as determined in
appropriations made by the general assembly
.
(B)(1)
All of the following shall be deposited into the sports gaming
revenue fund:
(a)
All money collected from the tax levied under section 5753.021 of the
Revised Code;
(b)
The remainder of the fees described in division (G)(2) of section
3775.02 of the Revised Code, after the Ohio casino control commission
deposits the required amount in the sports gaming profits veterans
fund under that division;
(c)
Unclaimed winnings collected under division (F) of section 3775.10 of
the Revised Code;
(d)
Any fines collected under Chapter 3775. of the Revised Code.
(2)
All other fees collected under Chapter 3775. of the Revised Code
shall be deposited into the casino control commission fund created
under section 5753.03 of the Revised Code.
(3)
All funds collected from the privilege fee levied under section
5753.022 of the Revised Code shall be deposited in the sports gaming
privilege fee fund.
(C)(1)
From
the sports gaming revenue fund, the
The
director
of budget and management shall transfer as needed to the tax refund
fund amounts equal to the refunds certified by the tax commissioner
under section 5753.06 of the Revised Code
from:
(a)
The sports gaming revenue fund for refunds
and
attributable
to the tax levied under section 5753.021 of the Revised Code
;
(b)
The sports gaming privilege fee fund for refunds attributable to the
fee levied under section 5753.022 of the Revised Code
.
(2)
Not later than the fifteenth day of each month, the director of
budget and management shall transfer from the sports gaming revenue
fund to the sports gaming tax administration fund the amount
necessary to reimburse the department of taxation's actual expenses
incurred in administering the tax levied under section 5753.021 of
the Revised Code.
(3)
Of the amount in the sports gaming revenue fund remaining after
making the transfers required by divisions (C)(1) and (2) of this
section, the director of budget and management shall transfer, on or
before the fifteenth day of the month following the end of each
calendar quarter, amounts to each fund as follows:
(a)
Ninety-eight per cent to the sports gaming profits education fund;
(b)
Two per cent to the problem sports gaming fund.
(4)
Not later than the fifteenth day of each month, the director of
budget and management shall transfer from the sports gaming privilege
fee fund to the sports gaming tax administration fund the amount
necessary to reimburse the department of taxation's actual expenses
incurred in administering the fee levied under section 5753.022 of
the Revised Code.
(5)
Of the amount in the sports gaming privilege fee fund remaining after
making the transfers required by division (C)(4) of this section, the
director of budget and management shall transfer, on or before the
fifteenth day of the month following the end of each calendar
quarter, amounts to each fund as follows:
(a)
Ninety-eight per cent to the sports venue redevelopment fund;
(b)
Two per cent to the interscholastic athletics fund.
(D)
All interest generated by the funds created under this section shall
be credited back to them.
Sec.
5753.04.
(A)
Each taxpayer shall file returns electronically with the tax
commissioner. Casino operators shall file returns daily each day
banks are open for business, not later than noon, and sports gaming
proprietors shall file returns on or before the fifteenth day of each
month, not later than noon. The return shall be in the form required
by the tax commissioner, and shall reflect the relevant tax period.
The return shall include, but is not limited to, the amount of the
taxpayer's gross casino revenue
or
,
sports
gaming receipts
,
or gross wagers
for the tax period and the amount of tax
and fees
due under section 5753.02
or
,
5753.021
,
or 5753.022
of the Revised Code for the tax period. The taxpayer shall remit
electronically with the return the tax
and fees
due.
(B)
If a casino operator or sports gaming proprietor ceases to be a
taxpayer at any time, the operator or proprietor shall indicate the
last date for which the operator or proprietor was liable for the tax
or fee
.
The return shall include a space for this purpose.
(C)
Except as otherwise provided in division (A) of section 3775.14 of
the Revised Code, the information in a return a sports gaming
proprietor files with the tax commissioner under this section
concerning sports gaming receipts is subject to disclosure as a
public record under section 149.43 of the Revised Code.
Sec.
5753.05.
(A)(1)
A taxpayer who fails to file a return or to remit the tax
or fee
due as required by section 5753.04 of the Revised Code shall pay a
penalty not to exceed the greater of five hundred dollars or ten per
cent of the tax
or fee
due.
(2)
If the tax commissioner finds additional tax
or fees
to be due, the tax commissioner may impose an additional penalty of
up to fifteen per cent of the additional tax
or fee
found to be due. A delinquent payment of tax
or fee
made as the result of a notice or an audit is subject to the
additional penalty imposed by this division.
(3)
If a taxpayer fails to file a return electronically or to remit the
tax
or fee
electronically, the tax commissioner may impose an additional penalty
of fifty dollars or ten per cent of the tax
or fee
due as shown on the return, whichever is greater.
(B)
If the tax
or fee
due under section 5753.02
or
,
5753.021
,
or 5753.022
of the Revised Code is not timely paid, the taxpayer shall pay
interest at the rate per annum prescribed in section 5703.47 of the
Revised Code beginning on the day the tax
or fee
was due through the day the tax
or fee
is paid or an assessment is issued, whichever occurs first.
(C)
The tax commissioner shall collect any penalty or interest as if it
were the tax
or fee
levied by section 5753.02
or
,
5753.021
,
or 5753.022
of the Revised Code, as applicable. Penalties and interest shall be
treated as if they were revenue arising from the applicable tax
or fee
.
(D)
The tax commissioner may abate all or a portion of any penalty
imposed under this section and may adopt rules governing abatements.
(E)
If a casino operator or sports gaming proprietor fails to file a
return or remit the tax
or fee
due as required by section 5753.04 of the Revised Code within a
period of one year after the due date for filing the return or
remitting the tax
or fee
,
the Ohio casino control commission may suspend the operator's or
proprietor's license.
Sec.
5753.06.
(A)
A taxpayer may apply to the tax commissioner for a refund of amounts
imposed under this chapter that were overpaid, paid illegally or
erroneously, or paid on an illegal or erroneous assessment. The
application shall be on a form prescribed by the tax commissioner.
The taxpayer shall provide the amount of the requested refund along
with the claimed reasons for, and documentation to support, the
issuance of a refund. The taxpayer shall file the application with
the tax commissioner within four years after the date the payment was
made, unless the applicant has waived the time limitation under
division (D) of section 5753.07 of the Revised Code. In the latter
event, the four-year limitation is extended for the same period of
time as the waiver.
(B)
Upon the filing of a refund application, the tax commissioner shall
determine the amount of refund to which the applicant is entitled. If
the amount is not less than that claimed, the tax commissioner shall
certify the amount to the director of budget and management and
treasurer of state for payment from the tax refund fund. If the
amount is less than that claimed, the tax commissioner shall proceed
under section 5703.70 of the Revised Code.
(C)
Interest on a refund applied for under this section, computed at the
rate provided for in section 5703.47 of the Revised Code, shall be
allowed from the later of the date the amount was due or the date
payment was made. Except as provided in section 5753.07 of the
Revised Code, the tax commissioner may, with the consent of the
taxpayer, provide for crediting against the tax
or fee
due for a tax period, the amount of any refund due the taxpayer for a
preceding tax period.
(D)
Refunds under this section are subject to offset under section
5753.061 of the Revised Code.
Sec.
5753.07.
(A)(1)
The tax commissioner may issue an assessment, based on any
information in the tax commissioner's possession, against a taxpayer
who fails to pay the tax
or fee
levied under section 5753.02
or
,
5753.021
,
or 5753.022
of the Revised Code or to file a return under section 5753.04 of the
Revised Code. The tax commissioner shall give the taxpayer written
notice of the assessment under section 5703.37 of the Revised Code.
With the notice, the tax commissioner shall include instructions on
how to petition for reassessment and on how to request a hearing with
respect to the petition.
(2)
Unless the taxpayer, within sixty days after service of the notice of
assessment, files with the tax commissioner, either personally or by
certified mail, a written petition signed by the taxpayer, or by the
taxpayer's authorized agent who has knowledge of the facts, the
assessment becomes final, and the amount of the assessment is due and
payable from the taxpayer to the treasurer of state. The petition
shall indicate the taxpayer's objections to the assessment.
Additional objections may be raised in writing if they are received
by the tax commissioner before the date shown on the final
determination.
(3)
If a petition for reassessment has been properly filed, the tax
commissioner shall proceed under section 5703.60 of the Revised Code.
(4)
After an assessment becomes final, if any portion of the assessment,
including penalties and accrued interest, remains unpaid, the tax
commissioner may file a certified copy of the entry making the
assessment final in the office of the clerk of the court of common
pleas of Franklin county or in the office of the clerk of the court
of common pleas of the county in which the taxpayer resides, the
taxpayer's casino facility or sports gaming facility is located, or
the taxpayer's principal place of business in this state is located.
Immediately upon the filing of the entry, the clerk shall enter a
judgment for the state against the taxpayer assessed in the amount
shown on the entry. The judgment may be filed by the clerk in a
loose-leaf book entitled, "special judgments for the gross
casino revenue tax and sports gaming
receipts
tax
and fee
."
The judgment has the same effect as other judgments. Execution shall
issue upon the judgment at the request of the tax commissioner, and
all laws applicable to sales on execution apply to sales made under
the judgment.
(5)
If the assessment is not paid in its entirety within sixty days after
the day the assessment was issued, the portion of the assessment
consisting of tax
or fees
due shall bear interest at the rate per annum prescribed by section
5703.47 of the Revised Code from the day the tax commissioner issued
the assessment until the assessment is paid or until it is certified
to the attorney general for collection under section 131.02 of the
Revised Code, whichever comes first. If the unpaid portion of the
assessment is certified to the attorney general for collection, the
entire unpaid portion of the assessment shall bear interest at the
rate per annum prescribed by section 5703.47 of the Revised Code from
the date of certification until the date it is paid in its entirety.
Interest shall be paid in the same manner as the tax
or fee
levied under section 5753.02
or
,
5753.021
,
or 5753.022
of the Revised Code, as applicable, and may be collected by the
issuance of an assessment under this section.
(B)
If the tax commissioner believes that collection of the tax
or fee
levied under section 5753.02
or
,
5753.021
,
or 5753.022
of the Revised Code will be jeopardized unless proceedings to collect
or secure collection of the tax
or fee
are instituted without delay, the commissioner may issue a jeopardy
assessment against the taxpayer that is liable for the tax
or fee
.
Immediately upon the issuance of a jeopardy assessment, the tax
commissioner shall file an entry with the clerk of the court of
common pleas in the manner prescribed by division (A)(4) of this
section, and the clerk shall proceed as directed in that division.
Notice of the jeopardy assessment shall be served on the taxpayer or
the taxpayer's authorized agent under section 5703.37 of the Revised
Code within five days after the filing of the entry with the clerk.
The total amount assessed is immediately due and payable, unless the
taxpayer assessed files a petition for reassessment under division
(A)(2) of this section and provides security in a form satisfactory
to the tax commissioner that is in an amount sufficient to satisfy
the unpaid balance of the assessment. If a petition for reassessment
has been filed, and if satisfactory security has been provided, the
tax commissioner shall proceed under division (A)(3) of this section.
Full or partial payment of the assessment does not prejudice the tax
commissioner's consideration of the petition for reassessment.
(C)
The tax commissioner shall immediately forward to the treasurer of
state all amounts the tax commissioner receives under this section,
and the amounts forwarded shall be treated as if they were revenue
arising from the tax
or fee
levied under section 5753.02
or
,
5753.021
,
or 5753.022
of the Revised Code, as applicable.
(D)
Except as otherwise provided in this division, no assessment shall be
issued against a taxpayer for the tax
or fee
levied under section 5753.02
or
,
5753.021
,
or 5753.022
of the Revised Code more than four years after the due date for
filing the return for the tax period for which the tax
or fee
was reported, or more than four years after the return for the tax
period was filed, whichever is later. This division does not bar an
assessment against a taxpayer who fails to file a return as required
by section 5753.04 of the Revised Code or who files a fraudulent
return, or when the taxpayer and the tax commissioner waive in
writing the time limitation.
(E)
If the tax commissioner possesses information that indicates that the
amount of tax
or fees
a taxpayer is liable to pay under section 5753.02
or
,
5753.021
,
or 5753.022
of the Revised Code exceeds the amount the taxpayer paid, the tax
commissioner may audit a sample of the taxpayer's gross casino
revenue or sports gaming receipts, as applicable, over a
representative period of time to ascertain the amount of tax
or fees
due, and may issue an assessment based on the audit. The tax
commissioner shall make a good faith effort to reach agreement with
the taxpayer in selecting a representative sample. The tax
commissioner may apply a sampling method only if the tax commissioner
has prescribed the method by rule.
(F)
If the whereabouts of a taxpayer who is liable for the tax
or fee
levied under section 5753.02
or
,
5753.021
,
or 5753.022
of the Revised Code are unknown to the tax commissioner, the tax
commissioner shall proceed under section 5703.37 of the Revised Code.
Sec.
5753.08.
If
a taxpayer who is liable for the tax
or
fee
levied
under section 5753.02
or
,
5753.021
,
or 5753.022
of the Revised Code sells a casino facility or sports gaming
facility, disposes of a casino facility or sports gaming facility in
any manner other than in the regular course of business, or quits the
casino gaming or sports gaming business, any tax
or fee
owed by that person becomes immediately due and payable, and the
person shall pay the tax
or fee
due, including any applicable penalties and interest. The person's
successor shall withhold a sufficient amount of the purchase money to
cover the amounts due and unpaid until the predecessor produces a
receipt from the tax commissioner showing that the amounts due have
been paid or a certificate indicating that no taxes
or fees
are due. If the successor fails to withhold purchase money, the
successor is personally liable, up to the purchase money amount, for
amounts that were unpaid during the operation of the business by the
predecessor.
Sec.
5753.12.
(A)
Notwithstanding any provision of this chapter, any person who
operates a casino facility without holding a current, valid license
issued under Chapter 3772. of the Revised Code or a sports gaming
facility without holding a current, valid license issued under
Chapter 3775. of the Revised Code is liable for any amounts,
including tax,
fees,
interest, and penalties, imposed under this chapter in the same
manner as persons that do hold such a license.
(B)
The tax commissioner may issue an assessment against a person
described in division (A) of this section for any amount due under
this chapter in the same manner provided under section 5753.07 of the
Revised Code.
Section
2.
That
existing sections 123.28, 123.281, 5753.01, 5753.031, 5753.04,
5753.05, 5753.06, 5753.07, 5753.08, and 5753.12 of the Revised Code
are hereby repealed.
Section
3.
The
amendment by this act of sections 5753.01, 5753.022, and 5753.031 of
the Revised Code applies to gross wagers received on and after the
first day of the first month after the effective date of those
sections.
Section
4.
Section
123.28 of the Revised Code is presented in this act as a composite of
the section as amended by both H.B. 64 and H.B. 141 of the 131st
General Assembly. The General Assembly, applying the principle stated
in division (B) of section 1.52 of the Revised Code that amendments
are to be harmonized if reasonably capable of simultaneous operation,
finds that the composite is the resulting version of the section in
effect prior to the effective date of the section as presented in
this act.