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.