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.

How much tax revenue is collected and where does it go?

Collected revenues accumulate in the Ohio Casino Tax Revenue Fund. By the 15th day following the end of a calendar quarter, money is transferred from the Ohio Casino Tax Revenue Fund into the funds listed below:

  • Fifty-one percent (51%) into the Gross Casino Revenue County Fund
  • Thirty-four percent (34%) into the Gross Casino Revenue County Student Fund
  • Five-percent (5%) into the Gross Casino Revenue Host City Fund
  • Three-percent (3%) into the Casino Control Commission Fund
  • Three-percent (3%) into the Ohio State Racing Commission Fund
  • Two-percent (2%) into the Law Enforcement Training Fund
  • Two-percent (2%) into the Problem Casino Gambling and Addictions Fund

Please click Here to see the Distributions to date.


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