Horse Racing

Closing A Business

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.

For tax questions, refer to contact us.