{"data":{"id":"us-oh/ohio-rev.-code-3769.28","jurisdiction":"us-oh","citation":"Ohio Rev. Code § 3769.28","heading":"Collecting additional tax for benefit of local subdivisions.","body":"Within ten days after the close of a horse-racing meeting, each permit holder who conducts a pari-mutuel system of wagering where the wagering is less than five million dollars shall remit, in the manner prescribed under section 3769.103 of the Revised Code, a sum of money equal to one-tenth of one per cent of the total amount wagered and where the wagering is five million dollars or more a sum of money equal to fifteen hundredths of one per cent of the total amount wagered during any horse-racing meeting for the purpose of providing operating revenue for the political subdivisions wherein such meetings are held. Within ten days after the close of a meeting, the permit holder shall also prepare and transmit, in the manner prescribed under section 3769.103 of the Revised Code, to the tax commissioner a final report showing the total amount wagered during the horse-racing meeting and any other information required by the commissioner relative to the tax levied by this section.\nThis section shall not apply to any agricultural society which holds a horse-racing permit.\nThe amount collected under this section from any one permit holder shall not exceed fifteen thousand dollars from any one horse-racing meeting in any calendar year.","path":["Title 37 Health-Safety-Morals","Chapter 3769 Horse Racing"],"source_url":"https://codes.ohio.gov/ohio-revised-code/section-3769.28","current_through":"2013-10-01 (House Bill 59 - 130th General Assembly)","vintage":"","retrieved_at":"2026-09-14T19:24:35Z","sha256":"0baf89f1181835e2b608960d3e49ceb1dd86c707e504c534d90d773c8eab31f3","source_id":"us-oh","stale":false,"prev":"us-oh/ohio-rev.-code-3769.27","next":"us-oh/ohio-rev.-code-3770.01"},"notice":"GroundRules: Original legal text. Not legal advice."}