Tax Data Series

GROSS CASINO REVENUE:
Distributions to Schools, Fiscal Year 2013

The first Ohio casinos opened in May 2012 in Cleveland and Toledo, followed by the opening of the Columbus facility in October 2012.  Each casino is required to file and remit taxes to the state of Ohio daily.  Revenue accumulates in the Casino Tax Revenue Fund; payments are made by the Ohio Department of Taxation on the last day of the month following the end of a calendar quarter. Pursuant to the funding shares prescribed by Ohio Revised Code section 5753.03(D); money is transferred from the Ohio Casino Tax Revenue Fund into the separate funds shown: 

 5.00%  Gross Casino Revenue Host City Fund
 34.0%  Gross Casino Revenue County Student Fund *
 51.0%  Gross Casino Revenue County Fund
 3.0%  Casino Control Commission Fund - one percent (1%) of the amount deposited into this fund is subsequently transferred to the Casino Tax Administration Fund.
 3.0%  Ohio State Racing Commission Fund
 2.0%  Law Enforcement Training Fund (Ohio Attorney General’s Office) - eighty-five percent (85%) of the amount deposited is subsequently transferred into the Police Officer Training Academy Fund; and fifteen percent (15%) is transferred into the Criminal Justice Services Casino Tax Revenue Fund
 2.0%  Problem Gambling & Addictions Fund (Alcohol and Drug Addictions Services)

In report GCRQ4FY13, quarterly distributions of Ohio’s gross casino revenue tax for fiscal year 2013 (FY13) were reported; these distributions were made in July 2012, October 2012 and January 2013.

In this report, table GCRQFY13(4) shows the distributions made from the student fund to each school district. Distributions from the student fund are made to all school districts in Ohio based upon student populations as certified by the Department of Education. The first distribution of casino revenue to school districts took place in January 2013 and total approximately $38.0 million.