Every permit holder (except agricultural societies) having a permit to conduct a horse racing meeting with pari-mutuel wagering shall file, within ten (10) days after the close of the racing meeting, a final Horse Racing Tax Report (ET-54) in accordance with R.C. 5703.23.02.  The Ohio State Racing Commission will not release the cash bond that was secured to obtain a racing permit if the final return has not been filed with the Ohio Department of Taxation.

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