Skip to main content

Ohio Revised Code Title LVII. Taxation § 5753.04

Welcome to FindLaw's Cases & Codes, a free source of state and federal court opinions, state laws, and the United States Code. For more information about the legal concepts addressed by these cases and statutes, visit FindLaw's Learn About the Law.

Daily each day banks are open for business, not later than noon, a casino operator shall file a return electronically with the tax commissioner.  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 casino operator's gross casino revenue for the tax period and the amount of tax due under section 5753.02 of the Revised Code for the tax period.  The casino operator shall remit electronically with the return the tax due.

If the casino operator ceases to be a taxpayer at any time, the casino operator shall indicate the last date for which the casino operator was liable for the tax.  The return shall include a space for this purpose.

Cite this article: - Ohio Revised Code Title LVII. Taxation § 5753.04 - last updated January 01, 2020 |

FindLaw Codes may not reflect the most recent version of the law in your jurisdiction. Please verify the status of the code you are researching with the state legislature or via Westlaw before relying on it for your legal needs.

Copied to clipboard