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 $3.61 Billion

  • Jobs Supported 19,953

  • Tax Impact $1.12 Billion

  • Gross Gaming Revenue $1.44 Billion (2020)

Size of circle indicates number of casinos in the area.

All location data is as of Dec. 31, 2020.

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

170 W Union St.
Athens, OH 45701
740-594-1684
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
Management Company License
Holding Company License
Video Lottery Sales Agent 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.

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.

LEGAL SINGLE GAME SPORTS BETTING
Not allowed