Tax Data Series


Quarterly Distributions Fiscal Year 2018

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 at 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:


Gross Casino Revenue Host City Fund


Gross Casino Revenue County Student Fund


Gross Casino Revenue County Fund


Casino Control Commission Fund - one percent (1%) of the amount deposited into this fund is subsequently transferred to the Casino Tax Administration Fund.


Ohio State Racing Commission Fund


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


Problem Gambling & Addictions Fund (Alcohol and Drug Addictions Services)

As an overall summary, table GCRQ4-1 shows Ohio’s gross casino revenue tax distributions for fiscal year 2018 (FY18), occurring in July 2017, October 2017, January 2018 and April 2018. In this last quarter, approximately $71.2 million was distributed to seven separate funds including 88 county treasurers, and 8 eligible municipalities (distributions are made to school districts semi-annually).

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, almost $36.3 million was distributed from this fund with nearly $27.8 million distributed to each county and $8.5 million to the most populated cities.  In FY18, there was a total of $137.9 million distributed from this fund with $105.7 million distributed to each county and approximately $32.3 million to the most populated cities.

Table GCRQ4-3 shows the distributions to municipalities from the county fund and the host city fund. The host cities receive five percent (5%) of the gross casino revenue tax collected at the casino within that respective city during the previous quarter. This totaled $3.6 million for the April 2018 distribution. Combined with the distributions made to eligible municipalities from the county fund, this table shows a total of almost $12.1 million distributed to municipalities in the last quarter of FY18 and $45.8 million for the entire fiscal year.