• Research

    State of Play

    Explore the national and state-by-state impact of the casino gaming industry, as well as key regulatory and statutory requirements in each state.

    • Number of Casinos 11

    • Economic Impact $7.28 Billion

    • Jobs Supported 33,834

    • Tax Impact $1.44 Billion

    • Gross Gaming Revenue $3.32 Billion (2023)

    Size of circle indicates number of casinos in the area.

    All location data is as of Dec. 31, 2023.

    Ohio Casino Control Commission

    100 East Broad Street, 20th Floor
    Columbus, OH  43215
    614-387-5858
    Website

    The Ohio Casino Control Commission is responsible for regulating Ohio’s casinos. Ohio Rev. Code § 3772.02. The commission consists of seven members, serving four-year terms. The commission is authorized to “complete the functions of licensing, regulating, investigating, and penalizing casino operators, management companies, holding companies, key employees, casino gaming employees, and gaming-related vendors.” Ohio Rev. Code § 3772.03(A). Chapter 3772 grants the commission great discretionary powers to inspect casinos and gaming equipment, audit gaming operations, and investigate suspected violations of Ohio’s gaming laws. Ohio Rev. Code § 3772. A full list of the commission’s powers can be found here.

    Ohio Lottery Commission

    Frank J. Lausche Building
    615 West Superior Avenue
    Cleveland, OH 44113
    800-686-4208

    Website

    Racetracks in Ohio are authorized to operate video lottery terminals (VLTs) if they are licensed as a video lottery sales agent. The Ohio Lottery Commission administers the Ohio Video Lottery. The commission comprises nine members who are appointed by the state governor, with the advice and consent of the Senate. The commission promulgates the rules concerning VLT play in the state.

    AVAILABLE GAMING LICENSES
    Casino License
    Holding Company License
    Video Lottery Sales Agent License
    Type A Sports Gaming Proprietor
    Type B Sports Gaming Proprietor
    Type C Sports Gaming Proprietor
    Mobile Management Services Provider License
    Management Services Provider License
    Sports Gaming Supplier License

    For more information on available gaming licenses, see Regulatory Fact Sheet.

    GAMING TAX RATE
    A 33 percent tax shall be collected on all gross casino revenue.

    VLT taxation is outlined in Section 3769.087 of the Ohio Revised Code. The revenue is split by contributing 66.5 percent to the racinos as commission and 33.5 percent to the Ohio Lottery.

    TAX PROMOTIONAL CREDITS
    None

    WITHHOLDINGS ON WINNINGS
    $1,200 or more not reduced by the wager for slot winnings; more than $5,000 reduced by the wager or buy-in for table win; or $600 or more, if the winnings are more than 300 times the amount wagered or are subject to federal income tax withholding.

    TAX ALLOCATION
    The proceeds of the tax on gross casino revenues will be distributed as follows:

    • 51 percent to the 88 counties in proportion to their populations.
    • 34 percent to the 88 counties in proportion to their public school district student
    • 5 percent to the host city where the casino is located.
    • 3 percent to the Ohio Casino Control Commission.
    • 3 percent to the Ohio State Racing Commission.
    • 2 percent to a state law enforcement training fund.
    • 2 percent to a state problem gambling and addictions fund.

    All funds distributed by the Ohio Lottery go toward benefitting education in the state.

    STATUTORY FUNDING REQUIREMENT

    Non-Video Lottery Terminals Amount
    2 percent of gaming tax for state problem gambling and addictions’ fund

    Video Lottery Terminals Amount
    0.5 percent of the Video Lottery Sales Agent’s commission

    SELF-EXCLUSION

    Non-Video Lottery Terminals
    One year, five years, lifetime.

    Video Lottery Terminals
    One year, five years, lifetime

    ADVERTISING RESTRICTIONS

    Non-Video Lottery Terminals
    Advertisements shall not be misleading and shall list the problem gambling hotline number.

    Video Lottery Terminals
    Lottery director can prohibit Video Lottery Sales Agents from engaging in certain advertising deemed inappropriate.

    Sports Betting
    A sports gaming proprietor must not advertise or promote on college or university campuses located in Ohio except for generally available advertising, including television, radio, and digital advertising.

    COMPLIMENTARY ALCOHOLIC DRINKS
    No

    ON-PREMISE DISPLAY REQUIREMENT
    Non-Video Lottery Terminals
    As per the casino’s compulsive and problem gambling plan, signs must be placed around the casino containing information on gambling treatment and voluntary exclusion.
    Video Lottery Terminals
    Post information in facility with problem gambling hotline number.

    AGE RESTRICTIONS
    21+ years of age for both video lottery terminals and non-video lottery terminals and areas.

    TESTING REQUIREMENTS
    Electronic gaming devices must be approved by the OCCC.

    ANTI-MONEY LAUNDERING REQUIREMENTS
    Federal compliance requirements.

    SHIPPING REQUIREMENTS
    Notification to OCCC required, no electronic gaming device delivered to casino operator unless member of OCCC staff is present.

    RESTRICTIONS ON POLITICAL CONTRIBUTIONS
    Applicants must note political contributions for previous year before submittal of application.

    CREDIT OFFERED TO PATRONS
    Commercially reasonable manner.

    SMOKING BANS
    Yes, as for indoor. Outdoor smoking areas are permitted.

    CASHLESS GAMING & ALTERNATIVE PAYMENTS
    Yes. However, cryptocurrency is not currently accepted as a form of payment for gambling transactions.

    Mobile and retail sports betting were signed into law by Ohio Governor DeWine in December 2021 and launched operations on January 1, 2023.

    AUTHORIZED OPERATORS
    Online operators; casinos sports arenas; bars; restaurants; and other standalone sportsbooks.

    MOBILE/ONLINE
    Allowed statewide.

    TAX RATE
    20 percent effective rate

    INITIAL LICENSING FEE
    Land-based: $100,000
    Online-only: $2.5 million

    LICENSE RENEWAL FEE
    Land-based: $625,000 per year
    Online-only: $25,000 per year

    AMATEUR RESTRICTIONS
    None

    TAX ON PROMOTIONAL CREDITS
    Yes

    AGE RESTRICTIONS
    Must be 21 years old.