Ohio Casino Control Commission
100 East Broad Street, 20th Floor
Columbus, OH 43215
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
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
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
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.
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
Non-Video Lottery Terminals
One year, five years, lifetime.
Video Lottery Terminals
One year, five years, lifetime
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.
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
|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.|
21+ years of age for both video lottery terminals and non-video lottery terminals and areas.
Electronic gaming devices must be approved by the OCCC.
ANTI-MONEY LAUNDERING REQUIREMENTS
Federal compliance 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.
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.
Online operators; casinos sports arenas; bars; restaurants; and other standalone sportsbooks.
20 percent effective rate
INITIAL LICENSING FEE
Online-only: $2.5 million
LICENSE RENEWAL FEE
Land-based: $625,000 per year
Online-only: $25,000 per year
OFFICIAL DATA MANDATE
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