Tax Rules: Final: 5703-23
5703-23-02 Payment of additional
(A) Within ten days after the close of a racing meeting, the
permit holder shall prepare and transmit to the tax
commissioner a final report, on a form prescribed by the tax
commissioner, showing the total amount wagered during the
racing meeting and any other information required by the
commissioner relative to the levying of the tax. The final
report shall be signed by the permit holder or his authorized
agent. The report shall be filed with the commissioner by
United States mail or by personal delivery to an office of
the department of taxation, unless the commissioner specifies
a different method of filing.
(B) With the report required to be filed by paragraph (A) of
this rule, the permit holder shall remit the additional
horseracing tax due on the total amount wagered for the
horseracing meeting. The remittance shall be by check, draft,
or money order, payable to the tax commissioner.
(C) This rule does not apply to any agricultural society
which holds a horseracing permit.
Promulgated under: 5703.14
Amplifies: 5703.14, 3769.081, 3769.10