Frequently Asked Questions

The Ohio Department of Taxation has compiled a list of frequently asked questions covering many different categories.

To view the questions, click on the "Select Category" bar and then click on the category you are interested in.  A list of questions will appear pertaining to that category. Then click on the question you are inquiring about and the answer will appear.

What is the Gross Casino Revenue Tax and how is it calculated?

The gross casino revenue tax is a daily tax imposed on casino operators of casino facilities at the rate of 33% of the gross casino revenue at the casino facility.

An operator’s gross casino revenue includes the total amount of money exchanged for the purchase of chips, tokens, tickets, electronic cards, or similar objects by casino patrons, less winnings paid to wagerers.