Tax Data Series

Quarterly Distributions and Year to Date, 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.  Operations began in Cincinnati in March 2013. 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)

Table GCRQ4-1 shows each quarterly distribution of Ohio’s gross casino revenue tax for fiscal year 2013 (FY13), occurring in July 2012, October 2012, January 2013 and April 2013. The first two quarters of FY13 reflect taxes collected from the Cleveland and Toledo facilities; the Columbus facility’s tax collections are included in the third quarter; collections from Cincinnati’s facility appear in the last quarter of FY13. In this last quarter, a total of $62.9 million was distributed to seven separate funds including 88 county treasurers, and 8 eligible municipalities (distributions are made to school districts semi-annually). The amounts distributed were based on tax collections received during the third quarter of calendar year 2012 (October 2012 distribution), the last quarter of calendar year 2012 (January 2013 distribution) and the first quarter of calendar year 2013 (April 2013 distribution). Total fiscal year-to-date distributions were $174.6 million.

Table GCRQ4-2 shows the distributions made from the county fund to each county.  Distributions from the county fund are based upon each county’s proportionate share of population. Furthermore, the most populated city located in a county with population over 80,000 (according to the 2000 Census) receives fifty percent (50%) of the amount otherwise allocated to the county.  The cities receiving fifty percent (50%) of the county distribution are: Akron, Canton, Cincinnati, Cleveland, Columbus, Dayton, Toledo and Youngstown. (These municipal distributions appear on table GCRQ4-3.) In this quarter, $32.1 million was distributed from this fund with $24.6 million distributed to each county and $7.5 million to the most populated cities. Total fiscal year-to-date, a total of $89.0 million was transferred from the fund, with $68.3 million being distributed to each county and $20.7 million being distributed to eligible municipalities.

Table GCRQ4-3 shows the distributions to municipalities from the county fund and the host city fund. The host cites receive five percent (5%) of the gross casino tax revenue collected at the casino within that respective city during the previous quarter. Combined with the distributions made to eligible municipalities from the county fund, this table shows a total of approximately $10.6 million distributed to municipalities in the final quarter of FY13. Total FY13 distributions to municipalities were $29.5 million.