Skip to content
iGaming Times

Independent industry intelligence in your inbox. We will email you a link to confirm your subscription, and every newsletter carries a one-click unsubscribe link.

Sub-national
North America

United States - Ohio: gambling regulation and licensing

State of Ohio

Part of United States

  • Online sports bettingRegulated
  • Online casinoProhibited
  • Daily fantasy sportsRegulated
  • Prediction marketsProhibited
  • Land-based (reference)Regulated
Regulator
Ohio Casino Control Commission
Headline tax
20% GGR
Licence required
Yes
Last verified
23 Sept 2026

Summary

Ohio licenses online and retail sports betting but not online casino games. The Ohio Casino Control Commission regulates sports gaming under Revised Code Chapter 3775, enacted by House Bill 29, and every channel opened on a universal start date of 1 January 2023. Online sportsbooks run under Type A proprietor licences, capped at 25 and reserved in practice for Ohio casinos, racinos, professional sports teams and other businesses with a local presence; national brands such as FanDuel, DraftKings and BetMGM take part as licensed mobile management services providers partnered with a proprietor. The Commission listed 21 active Type A licences in September 2026, and 13 online books took bets in July 2026. Bettors must be 21 and located in Ohio. Paid fantasy contests are licensed separately under Chapter 3774 and open from 18, and the Commission also regulates the four land-based casinos, which pay 33% of gross casino revenue. Sports gaming receipts are taxed at 20%, doubled from 10% with effect from 4 July 2023, and bets placed with promotional credits are not deductible until 2027, when 10% becomes deductible. Online sportsbooks won $1.03 billion from $10.1 billion of bets in 2025, 16% more than in 2024. Online casino remains outside the law, and the two bills to legalise it, HB 298 and SB 197, have sat in committee since May 2025. The live issues are prediction markets, where Ohio is defending its enforcement against Kalshi in the Sixth Circuit, and a proposed rule to stop sports betting accounts being funded by credit card.

Common pitfalls

Treating sportsbook brands as licence holders: the Type A licence belongs to an Ohio proprietor such as a casino, racino or team, and the brand holds a mobile management services provider licence tied to that proprietor. Assuming promotional play reduces the tax base today: no deduction applies before 2027. Reading national advertising as exempt: any advertisement seen in Ohio must meet Ohio's rules, and a "free bet" that requires a stake breaches them whatever the disclaimer.

Key facts

Regulator
Ohio Casino Control Commission (OCCC)
Regulator type
Gaming board
Headline tax
20% GGR
Licence required
Yes
Minimum age
21+
Tax base
20% of sports gaming receipts: total gross receipts from sports gaming in Ohio less cash and cash equivalents paid as winnings, voided wagers and lottery sports gaming receipts (R.C. 5753.01(H), 5753.021). Bets placed with promotional credits are not deductible until 2027. A negative month is taxed as zero and losses may not be carried forward. Proprietors file and pay monthly by the 15th through the Ohio Business Gateway. The four land-based casinos pay a separate 33% tax on gross casino revenue (R.C. 5753.02).
Capital
Columbus
Currency
USD
Official languages
English

Licensing

Licence required
Yes
Application window
Not yet verified
Local establishment required
Yes
Local server required
Yes
Licence cap
25
Active licences
21 (as of 8 Sept 2026)
Bank guarantee or bond
Proprietors must give the state a surety bond, in an amount and form the Commission approves, guaranteeing payment of everything owed under the chapter (R.C. 3775.04(E)).
Testing labs accepted
BMM North America, Gaming Laboratories International
Notable licensees
FanDuel, DraftKings, BetMGM, Caesars Sportsbook, bet365, Fanatics, BetRivers, Hard Rock (Seminole Hard Rock Digital), Penn Sports Interactive, Bally's Interactive, betJACK, Prime Sportsbook
Certification requirements
Sports gaming equipment and each form of sports gaming must be approved by the Commission after testing by a Commission-certified independent laboratory (R.C. 3775.02(E)); Type A geofence systems must be tested before launch. Proprietors file an annual audited financial statement and an independent IT audit (R.C. 3775.10(A)(13), (14)).
Barriers to entry
Type A licences go preferentially to Ohio casino operators, racinos and professional sports organisations, and a Type A proprietor must also run a Type B facility or keep an Ohio place of business with multiple employees (R.C. 3775.04(A)(3), 3775.041). National operators enter as mobile management services providers partnered with a proprietor. Anyone involved since 16 April 2015 with an offshore market that illegally served the United States cannot be licensed (R.C. 3775.09(B)(4)). On 8 September 2026 the Commission listed 21 active Type A licences, 13 of them operating, and certified three integrity monitors (IC360, IBIA and Sportradar).

Licence types

  • Type A sports gaming proprietor licence

    Scope
    Online sports pools (websites and apps); at most 25 at a time unless the Commission finds the market needs more
    Term
    5 years (R.C. 3775.04(F))
    Annual fee
    $187,500 as of 23 Mar 2022
    Fee basis
    Licence fee of $750,000 on issue and $187,500 on each of the next four anniversaries for a proprietor with one mobile management services provider; $500,000 and $125,000 for a professional sports organisation; $2.5 million and $625,000 for an initial licence with two providers. A surety bond is also required, and the application fee is set by rule (R.C. 3775.04(D), (E)).
    Renewal terms
    Renewable for further 5-year terms in the same manner as the initial licence.

  • Mobile management services provider licence

    Scope
    The online sportsbook operator that runs a Type A proprietor's sports pool under a Commission-approved contract; each licence covers one proprietor
    Term
    5 years (R.C. 3775.05(C))
    Annual fee
    $187,500 as of 23 Mar 2022
    Fee basis
    $750,000 on issue and $187,500 on each of the next four anniversaries as first provider for a proprietor that is not a professional sports organisation; $1,000,000 and $250,000 for a professional sports organisation; higher fees for a second provider (R.C. 3775.05(B)(3)).
    Renewal terms
    Renewable for further 5-year terms; the Commission may accept another jurisdiction's licence as evidence of suitability.

  • Type B sports gaming proprietor and management services provider licences

    Scope
    One retail sports gaming facility per licence; at most 40 Type B licences, located by county population
    Term
    5 years
    Annual fee
    $10,000 as of 23 Mar 2022
    Fee basis
    $50,000 on issue ($100,000 if also a Type A proprietor), then $10,000 on each of the next four anniversaries; the same schedule applies to management services providers (R.C. 3775.04(E)(2), 3775.051(B)(3)).
    Renewal terms
    Renewable for further 5-year terms.

  • Type C sports gaming proprietor licence

    Scope
    Lottery sports gaming through self-service or clerk-operated terminals at licensed Type C hosts; at least two and at most 20 licences
    Term
    5 years
    Fee basis
    $100,000 on issue of an initial licence and $25,000 on renewal (R.C. 3775.04(E)(3)). Type C hosts, which need an eligible liquor permit, pay a $1,000 licence fee for a 3-year licence (R.C. 3775.07).
    Renewal terms
    Renewable for further 5-year terms.

  • Sports gaming supplier licence

    Scope
    Providers of sports gaming equipment or services needed to create a betting market or settle bets
    Term
    3 years (R.C. 3775.08(D))
    Application fee
    $10,000 as of 23 Mar 2022
    Fee basis
    Non-refundable $10,000 application fee, which may rise each year by up to the consumer price index, and a $15,000 licence fee on issue or renewal (R.C. 3775.08(B), (C)).
    Renewal terms
    Renewable for further 3-year terms.

  • Fantasy contest operator licence

    Scope
    Paid fantasy contests
    Term
    Up to 3 years (R.C. 3774.03)
    Fee basis
    Set by Commission rule, capped by statute at $10,000 for each year of a licence and $30,000 for a three-year licence, payable in annual instalments (R.C. 3774.03).
    Renewal terms
    Renewable while the licensee remains in compliance (R.C. 3774.02).

Taxation

Headline GGR tax
20% GGR
Effective date
4 Jul 2023
Player winnings tax
Winnings from sports gaming conducted in Ohio are subject to Ohio individual income tax and must be allocated to Ohio by residents and nonresidents alike. They are also federal taxable income; losses are deductible federally only by itemising, and only up to the winnings reported.
Withholding mechanism
Proprietors withhold Ohio income tax at 2.75% (from 1 January 2026; 3.125% from 1 October 2025) on winnings that must be reported to the IRS under IRC section 6041, and file monthly withholding returns by the 10th. Before paying reportable winnings they must also check the Attorney General's data match programme and withhold amounts owed to the state (R.C. 3775.16).
Tax base
20% of sports gaming receipts: total gross receipts from sports gaming in Ohio less cash and cash equivalents paid as winnings, voided wagers and lottery sports gaming receipts (R.C. 5753.01(H), 5753.021). Bets placed with promotional credits are not deductible until 2027. A negative month is taxed as zero and losses may not be carried forward. Proprietors file and pay monthly by the 15th through the Ohio Business Gateway. The four land-based casinos pay a separate 33% tax on gross casino revenue (R.C. 5753.02).

Scheduled changes

  • 10% of promotional credits wagered deductible from 1 Jan 2027
    Enacted

    Promotional gaming credit deduction begins: 10% of promotional credits wagered becomes deductible from sports gaming receipts.

  • 20% of promotional credits wagered deductible from 1 Jan 2032
    Enacted

    Promotional gaming credit deduction rises to 20% of promotional credits wagered.

  • 28% of internet gambling receipts from Bill in House Finance Committee since May 2025; not enacted.
    Proposed

    House Bill 298 would tax internet gambling receipts at 28% if online casino were legalised.

Earmarked levies

  • Distribution of the sports gaming tax: 98% to the sports gaming profits education fund and 2% to the problem sports gaming fund, after refunds and the Department of Taxation's administration costs, transferred quarterly (K to 12 education and problem gambling services)
  • Sports gaming licence fees: 0.5% of proprietor and provider licence fees (Sports gaming profits veterans fund; the remainder goes to the sports gaming revenue fund)

Compliance

Minimum age
21+
KYC timing
Accounts may be created only after identity has been verified and documented, and online wagers may be placed only through a verified account (Ohio Adm.Code 3775-16-03(A), (D)(2)).
AML regime
Causing or attempting to cause a failure to file currency transaction reports under 31 U.S.C. 5313(a) or 5325, or structuring transactions to evade them, is a felony when done while transacting with a sports gaming proprietor (R.C. 3775.99(D)). Cash deposit services must be Commission-approved and run anti-money laundering procedures and per-customer limits.
Deposit limits
Players must be offered an easy and obvious way to set deposit, wager and time limits at registration and at any time; limits apply immediately and can be loosened only when the chosen period expires, and auto-renewing limits must be available (Ohio Adm.Code 3775-16-03(E)(3)).
Session limits
Time-based limits under the same rule (Ohio Adm.Code 3775-16-03(E)(3)).
Central monitoring system
All sports gaming must be monitored for unusual betting patterns by the Commission or an independent integrity monitor it contracts with (R.C. 3775.02(I)); IC360, IBIA and Sportradar are certified, and the Commission requires remote surveillance and systems access.
Data localisation
The server that accepts online wagers must be in a secure facility in Ohio (R.C. 3775.11(C)).
KYC requirements
Accounts must be in the player's full legal name and hold date of birth, primary address, telephone, email and a Social Security number or its last four digits (or a passport or taxpayer number for a non-citizen). Identity is verified by examining government-issued ID with authentication software or by approved multi-source authentication, and the method and date are recorded. Players certify they are not excluded and acknowledge the 21 age limit; funded accounts need multi-factor authentication (R.C. 3775.11(B); Ohio Adm.Code 3775-16-03(D), (E)).
Stake limits
Player-set wager limits under Ohio Adm.Code 3775-16-03(E)(3); no statutory maximum stake.
Mandatory player messaging
Responsible gaming resources at account creation and closure (Ohio Adm.Code 3775-16-03(D)); a helpline number in all advertising (3775-16-08(A)(3)); the proprietor's and provider's names or logos displayed conspicuously on every sportsbook site and app (R.C. 3775.11(D)).
Reporting obligations
Daily records of sports gaming receipts, monthly tax returns, an annual audited financial statement and an independent IT audit (R.C. 3775.10(A)); immediate reports to the Commission of suspicious or unlawful wagering and integrity concerns (R.C. 3775.10(B)); a year's wagering summary on demand for players. The Commission publishes monthly revenue by operator.
Game content restrictions
Only wagers in the Commission's Event and Wager Catalogue may be offered. Proposition bets on individual athletes in NCAA events are banned, as are wagers on injuries, officials' actions, entertainment around events and school or mostly under-18 events. Sports governing bodies may ask the Commission to restrict wagers (R.C. 3775.02(C)).

Minimum age by vertical

  • Online sports betting: 21+
  • Daily fantasy sports: 18+

Advertising

Advertising permitted
Yes
Affiliate rules
Affiliate marketers need no supplier licence but must follow the advertising rule, including the responsible gambling message, and must not advertise illegal gambling in Ohio; the Commission may require a proprietor to end an affiliate contract after a breach (Ohio Adm.Code 3775-16-08(I)).
Social media rules
Social media and social gaming platforms used to promote licensed sportsbooks must not target under-21s and must display problem gambling information conspicuously.
Bonus advertising rules
An offer may be called free or risk-free only if the player never has to risk their own money to use it or withdraw winnings; "bet $100, get $100" is allowed if the bonus is not called free. Bonus terms must be clear and complete, players may always withdraw their own funds, and promotions earned through non-gaming purchases are restricted (Ohio Adm.Code 3775-16-09).
Mandatory warnings
A conspicuous problem gambling message with the Ohio Problem Gambling Helpline (1-800-589-9966) or a National Council on Problem Gambling helpline in every advertisement.
Penalties for breach
The Commission may fine a licensee or limit, suspend or revoke its licence after an adjudication (R.C. 3775.02(H)) and may order an advertisement withdrawn (Ohio Adm.Code 3775-16-08(G)).

Restrictions

  • Advertisements must state clearly the conditions of any offer, including cost and material limits, or link within one click to a page that does (Ohio Adm.Code 3775-16-08(A)(1)).
  • Every advertisement must identify the proprietor or provider and conspicuously carry a problem gambling message with an approved helpline, such as 1-800-GAMBLER or the Ohio helpline (3775-16-08(A)(2), (3)).
  • Advertisements must not depict anyone under 21 other than athletes in live sport, target under-21s or vulnerable people, obscure material facts, mislead, or suggest gambling brings success (3775-16-08(B)).
  • No advertising or promotion on Ohio college or university campuses beyond generally available television, radio and digital advertising (3775-16-08(E)).
  • Brands may not appear on products, clothing, toys or games intended mainly for under-21s (3775-16-08(F)).
  • Direct marketing must include an opt-out, actioned within 15 days, and must stop for people in the voluntary exclusion program (3775-16-08(C), (D); R.C. 3775.02(B)(11)).
  • The rules apply to national advertising seen in Ohio; disclaimers are not an acceptable way to comply.

Payments

Credit card ban
No
Crypto stance
Not yet verified
Permitted methods
Cash or vouchers at an approved cashier or kiosk, Credit or debit card, ACH transfer, Wire transfer, Gift cards and cash deposit services approved by the Commission, Other means approved by the Executive Director
Withdrawal timeframe rules
Withdrawals must be processed within five business days of the request, whether the account is open or closed; a proprietor investigating suspected fraud must tell the player and update them at least every ten business days. Transfers between players' accounts are prohibited (Ohio Adm.Code 3775-16-03(E)(6), (7)).

Enforcement

ISP blocking
Not yet verified
DNS blocking
Not yet verified
Payment blocking
Not yet verified
App store takedowns
Not yet verified
Administrative penalties
After an adjudication the Commission may fine any licensee, applicant or other person under its jurisdiction and limit, condition, suspend, revoke or refuse to renew a licence (R.C. 3775.02(H)); fines go to the sports gaming revenue fund. The Attorney General may sue to restrain violations (R.C. 3775.02(K)).
Criminal penalties
Operating sports gaming other than as Chapter 3775 requires, match fixing and related offences: fifth degree felony, fourth degree on a repeat offence, with revocation of any licence; premises or websites used are a nuisance subject to abatement (R.C. 3775.99(B)). Bribing sports gaming or regulatory staff: third degree felony (3775.99(C)). Illegal gambling under R.C. 2915.02: first degree misdemeanour, fifth degree felony after a prior conviction.
Operator liability
Provisions on Type A and Type B proprietors apply to their mobile and management services providers for the duties delegated to them (R.C. 3775.05(E), 3775.051(E)).
Player liability
Entering a sports gaming facility under 21 is a first degree misdemeanour (R.C. 3775.99(A)(4)); placing bets with an illegal bookmaker or playing an unlawful game of chance for profit is gambling under R.C. 2915.02.

Notable actions

  • FBG Enterprises Opco, LLC (Fanatics)16 Apr 2025

    Settlement of Case No. 2024-SGR-002 for violations of Ohio law, with admissions, conditions and remedial measures

    Fine: $100,000 as of 16 Apr 2025

  • KalshiEX, Robinhood Markets and Crypto.com16 Apr 2025

    Cease-and-desist actions, reported to the Commission, ordering the companies to stop offering sports event contracts in Ohio without a sports gaming licence

  • Wagering on Cleveland Guardians events13 Aug 2025

    Commission investigation of suspicious wagering reported by a licensed sportsbook and Major League Baseball on 30 June 2025, ongoing

  • Bally's Interactive, LLC19 Nov 2025

    Settlement of Case No. 2025-SGR-001 for violations of Ohio law, with admissions, conditions and remedial measures

    Fine: $450,000 as of 19 Nov 2025

  • KalshiEX, LLC9 Mar 2026

    Federal court refuses to enjoin the Commission and Attorney General from enforcing Ohio law against its sports event contracts; the Sixth Circuit refused an injunction pending appeal on 24 April 2026

  • KalshiEX, LLC15 Jul 2026

    The Commission reports a separate Kalshi suit in the Franklin County Court of Common Pleas seeking to stop its enforcement against unlicensed activity

Market data

Figures on this record are drawn from official regulator data.

Online GGR
$1,025,341,322 as of 31 Dec 2025
Reporting year
2025
Year-on-year growth
16.1%
Licensed operators
13

GGR by vertical

  • Online sports betting: $1,025,341,322 as of 31 Dec 2025

Timeline

  1. 23 Mar 2018

    Fantasy contest law (R.C. Chapter 3774) takes effect

  2. 8 Dec 2021

    General Assembly passes House Bill 29 legalising sports gaming

  3. 23 Mar 2022

    Chapter 3775 and the 10% sports gaming tax take effect

  4. 23 Sept 2022

    HB 515 sets the promotional credit deduction schedule for 2027 and 2032

  5. 1 Jan 2023

    Online, retail and lottery sports gaming launch together

  6. 4 Jul 2023

    Sports gaming tax rises from 10% to 20% under HB 33

  7. 26 Oct 2024

    Amended account and promotion rules take effect

  8. 16 Apr 2025

    Fanatics settles for $100,000; cease-and-desist actions against Kalshi, Robinhood and Crypto.com reported

  9. 13 May 2025

    SB 197 to legalise internet gambling introduced

  10. 20 May 2025

    HB 298 to legalise internet gambling and ban online sweepstakes introduced

  11. 19 Nov 2025

    Bally's Interactive settles for $450,000

  12. 1 Jan 2026

    Withholding on reportable sports gaming winnings falls to 2.75%

  13. 9 Mar 2026

    Federal court denies Kalshi an injunction against Ohio enforcement

  14. 24 Apr 2026

    Sixth Circuit refuses Kalshi an injunction pending appeal and expedites the case

  15. 1 Jun 2026

    Andromeda Morrison becomes Interim Executive Director

  16. 7 Jul 2026

    Proposed ban on credit card funding of sports betting accounts submitted for review

  17. 30 Jul 2026

    Sixth Circuit hears the Kalshi appeal

  18. 1 Jan 2027

    10% of promotional credits wagered becomes deductible from sports gaming receipts

Outlook

The Sixth Circuit heard Kalshi's appeal against the refusal of an injunction on 30 July 2026, together with a Tennessee case, and its decision will settle for now whether Ohio can enforce its sports gaming law against sports event contracts; Kalshi has also sued the Commission in the Franklin County Court of Common Pleas. The Commission's proposal to ban credit card funding of sports betting accounts completed its comment period in July 2026. From 1 January 2027, 10% of promotional credits wagered becomes deductible from the tax base. HB 298 and SB 197 remain in committee in their introduced versions, and the Commission is led by an interim Executive Director.

Frequently asked questions

Is online casino legal in Ohio?
No. No statute authorises online casino games; online sports betting and paid fantasy contests are the licensed online products. HB 298 and SB 197 would legalise internet gambling, but both have been in committee since May 2025.
What is the sports betting tax rate?
20% of sports gaming receipts (gross receipts less winnings paid and voided bets), in force since 4 July 2023. Promotional credits become 10% deductible from 1 January 2027 and 20% from 1 January 2032.
Who can hold an online sportsbook licence?
Type A proprietor licences, capped at 25, go to Ohio businesses such as casinos, racinos and professional sports teams. Operators such as FanDuel and DraftKings take part as licensed mobile management services providers under contract with a proprietor.
What is the minimum age?
21 for sports betting, online and retail; 18 for paid fantasy contests.
Can operators advertise free bets?
Only if the player never risks their own money to use the bet or withdraw winnings. Offers such as "bet $100, get $100" are allowed if the bonus is not described as free, and national advertisements seen in Ohio must comply.
Are prediction markets legal in Ohio?
Ohio treats sports event contracts as unlicensed sports gaming and has ordered Kalshi, Robinhood and Crypto.com to stop offering them. A federal court refused Kalshi an injunction in March 2026, and the Sixth Circuit appeal, argued on 30 July 2026, is pending.

iGT coverage of United States - Ohio

Ninth Circuit Rules Kalshi's Sports Contracts Are Not Swaps in 3-0 Nevada Win
Prediction Markets

Sixth Circuit Rules 3-0 That Ohio and Tennessee Can Enforce Gambling Law Against Kalshi

A unanimous panel has held that Kalshi's sports contracts are not swaps, and that federal commodities law would not shield them from state gambling law even if they were. It is the second federal appeals court in a month to side with the states, leaving Kalshi with one win in three circuits as the Supreme Court weighs whether to take the question.

Sources

  1. Ohio Casino Control Commission website

    Ohio Casino Control Commission

    Tier 1Accessed 23 Sept 2026
  2. Sports Gaming (launch date, licence types and governing law)

    Ohio Casino Control Commission

    Tier 1Accessed 23 Sept 2026
  3. Sports Gaming Licensing Overview and Frequently Asked Questions (FAQ updated 28 January 2026)

    Ohio Casino Control Commission

    Tier 1Accessed 23 Sept 2026Published 9 Sept 2026
  4. Sports Gaming Business Licensing

    Ohio Casino Control Commission

    Tier 1Accessed 23 Sept 2026Published 9 Sept 2026
  5. Sports Gaming Proprietors and Services Providers, and Certified Independent Testing Labs and Integrity Monitors (last updated 8 September 2026)

    Ohio Casino Control Commission

    Tier 1Accessed 23 Sept 2026Published 8 Sept 2026
  6. Commission Staff

    Ohio Casino Control Commission

    Tier 1Accessed 23 Sept 2026
  7. Commissioners

    Ohio Casino Control Commission

    Tier 1Accessed 23 Sept 2026
  8. File a Complaint, Make an Inquiry or Report a Crime

    Ohio Casino Control Commission

    Tier 1Accessed 23 Sept 2026
  9. Revenue Reports (casino and sports gaming)

    Ohio Casino Control Commission

    Tier 1Accessed 23 Sept 2026
  10. 2024 Ohio Sports Gaming Revenue Report

    Ohio Casino Control Commission

    Tier 2Accessed 23 Sept 2026
  11. 2025 Ohio Sports Gaming Revenue Report (January to December 2025)

    Ohio Casino Control Commission

    Tier 2Accessed 23 Sept 2026
  12. 2026 Ohio Sports Gaming Revenue Report (January to July 2026)

    Ohio Casino Control Commission

    Tier 2Accessed 23 Sept 2026
  13. 2025 Ohio Casino Revenue Report

    Ohio Casino Control Commission

    Tier 2Accessed 23 Sept 2026
  14. Ohio Revised Code Chapter 3775, Sports Gaming (enacted by HB 29, 134th General Assembly; as amended by HB 33 and HB 96)

    Ohio Legislative Service Commission (codes.ohio.gov)

    codes.ohio.gov did not respond to requests from this machine on 2026-09-23, so the text was read from the Internet Archive copy of the official page dated 9 March 2026. The Commission's sports gaming pages, updated 9 September 2026, still cite Chapter 3775 as the governing law.

    Archived copy
    Tier 1Accessed 23 Sept 2026
  15. Ohio Revised Code 3775.99, Prohibitions and penalties

    Ohio Legislative Service Commission (codes.ohio.gov)

    codes.ohio.gov did not respond to requests from this machine on 2026-09-23, so the text was read from the Internet Archive copy of the official page dated 22 April 2026.

    Archived copy
    Tier 1Accessed 23 Sept 2026
  16. Ohio Revised Code 5753.021, Tax levied on sports gaming (as amended by HB 33, effective 4 July 2023)

    Ohio Legislative Service Commission (codes.ohio.gov)

    codes.ohio.gov did not respond to requests from this machine on 2026-09-23, so the text was read from the Internet Archive copy of the official page dated 30 July 2026. The 9 December 2022 archive copy of the same page shows the original HB 29 rate of ten per cent. The Commission's revenue page and the Department of Taxation confirm 20% in September 2026.

    Archived copy
    Tier 1Accessed 23 Sept 2026
  17. Ohio Revised Code 5753.01, Definitions (sports gaming receipts; as amended by HB 515, effective 23 September 2022)

    Ohio Legislative Service Commission (codes.ohio.gov)

    codes.ohio.gov did not respond to requests from this machine on 2026-09-23, so the text was read from the Internet Archive copy of the official page dated 11 February 2026.

    Archived copy
    Tier 1Accessed 23 Sept 2026
  18. Ohio Revised Code 5753.031, Sports gaming revenue funds

    Ohio Legislative Service Commission (codes.ohio.gov)

    codes.ohio.gov did not respond to requests from this machine on 2026-09-23, so the text was read from the Internet Archive copy of the official page dated 12 April 2026.

    Archived copy
    Tier 1Accessed 23 Sept 2026
  19. Ohio Revised Code 5753.02, Tax on gross casino revenue

    Ohio Legislative Service Commission (codes.ohio.gov)

    codes.ohio.gov did not respond to requests from this machine on 2026-09-23, so the text was read from the Internet Archive copy of the official page dated 13 December 2025.

    Archived copy
    Tier 1Accessed 23 Sept 2026
  20. Ohio Revised Code 2915.02, Gambling

    Ohio Legislative Service Commission (codes.ohio.gov)

    codes.ohio.gov did not respond to requests from this machine on 2026-09-23, so the text was read from the Internet Archive copy of the official page dated 21 September 2026.

    Archived copy
    Tier 1Accessed 23 Sept 2026
  21. Ohio Revised Code Chapter 3774, Regulation of Fantasy Contests (HB 132, 132nd General Assembly)

    Ohio Legislative Service Commission (codes.ohio.gov)

    codes.ohio.gov did not respond to requests from this machine on 2026-09-23, so the text was read from the Internet Archive copy of the official page dated 3 July 2025.

    Archived copy
    Tier 1Accessed 23 Sept 2026
  22. Ohio Adm.Code 3775-16-03, Sports gaming accounts (effective 26 October 2024)

    Ohio Legislative Service Commission (codes.ohio.gov)

    codes.ohio.gov did not respond to requests from this machine on 2026-09-23, so the text was read from the Internet Archive copy of the official page dated 20 January 2026. The Commission proposed in July 2026 to remove credit cards from this rule; that amendment was still a proposal on the Commission's rule page on 2026-09-23.

    Archived copy
    Tier 1Accessed 23 Sept 2026
  23. Ohio Adm.Code 3775-16-08, Sports gaming advertisements (effective 15 October 2022)

    Ohio Legislative Service Commission (codes.ohio.gov)

    codes.ohio.gov did not respond to requests from this machine on 2026-09-23, so the text was read from the Internet Archive copy of the official page dated 10 April 2026.

    Archived copy
    Tier 1Accessed 23 Sept 2026
  24. Ohio Adm.Code 3775-16-09, Promotions and bonuses (effective 26 October 2024)

    Ohio Legislative Service Commission (codes.ohio.gov)

    codes.ohio.gov did not respond to requests from this machine on 2026-09-23, so the text was read from the Internet Archive copy of the official page dated 13 April 2026.

    Archived copy
    Tier 1Accessed 23 Sept 2026
  25. Common Sense Initiative: proposed Commission rules, including the July 2026 sports gaming credit card rule

    Ohio Casino Control Commission

    Tier 1Accessed 23 Sept 2026Published 13 Jul 2026
  26. Business Impact Analysis: credit card rule, Ohio Adm.Code 3775-16-03 (submitted for CSI review 7 July 2026)

    Ohio Casino Control Commission

    Tier 1Accessed 23 Sept 2026Published 7 Jul 2026
  27. Event and Wager Catalogue

    Ohio Casino Control Commission

    Tier 1Accessed 23 Sept 2026
  28. Time Out Ohio voluntary exclusion program

    Ohio Casino Control Commission and Ohio Lottery Commission

    Tier 1Accessed 23 Sept 2026
  29. Ohio Casino Control Commission Suspicious Wagering Investigation Ongoing

    Ohio Casino Control Commission

    Tier 1Accessed 23 Sept 2026Published 13 Aug 2025
  30. Commission meeting minutes, 16 April 2025

    Ohio Casino Control Commission

    Tier 1Accessed 23 Sept 2026Published 16 Apr 2025
  31. Commission meeting minutes, 19 November 2025

    Ohio Casino Control Commission

    Tier 1Accessed 23 Sept 2026Published 19 Nov 2025
  32. Commission meeting minutes, 15 April 2026

    Ohio Casino Control Commission

    Tier 1Accessed 23 Sept 2026Published 15 Apr 2026
  33. Commission meeting minutes, 20 May 2026

    Ohio Casino Control Commission

    Tier 1Accessed 23 Sept 2026Published 20 May 2026
  34. Commission meeting minutes, 15 July 2026

    Ohio Casino Control Commission

    Tier 1Accessed 23 Sept 2026Published 15 Jul 2026
  35. Sports Gaming Receipts Tax

    Ohio Department of Taxation

    Tier 1Accessed 23 Sept 2026Published 15 May 2025
  36. Employer Withholding, including gaming withholding

    Ohio Department of Taxation

    Tier 1Accessed 23 Sept 2026Published 30 Dec 2025
  37. Topic no. 419, Gambling income and losses (last reviewed 11 June 2026)

    Internal Revenue Service

    Tier 1Accessed 23 Sept 2026Published 11 Jun 2026
  38. KalshiEX, LLC v. Schuler, No. 2:25-cv-1165 (S.D. Ohio), Opinion and Order denying preliminary injunction (9 March 2026)

    United States District Court for the Southern District of Ohio (via govinfo)

    Tier 1Accessed 23 Sept 2026Published 9 Mar 2026
  39. KalshiEX LLC v. Matthew Schuler, No. 26-3196 (6th Cir.), docket (entries to 8 September 2026)

    United States Court of Appeals for the Sixth Circuit (PACER docket mirrored by CourtListener)

    Tier 2Accessed 23 Sept 2026
  40. House Bill 298, 136th General Assembly: Legalize, tax internet gambling; make other Gambling Law changes (bill page and status)

    Ohio General Assembly (legislature.ohio.gov)

    legislature.ohio.gov did not respond on 2026-09-23; the bill page was read from the Internet Archive copy of 21 August 2026 (current version: As Introduced; in House Finance Committee) and the status page from the copy of 12 June 2025 (introduced 20 May 2025, referred 21 May 2025).

    Archived copy
    Tier 1Accessed 23 Sept 2026
  41. House Bill 298 as introduced (191 pages)

    Ohio General Assembly (legislature.ohio.gov)

    Read from the Internet Archive copy of 6 October 2025 because the legislature's servers did not respond on 2026-09-23.

    Archived copy
    Tier 1Accessed 23 Sept 2026
  42. Senate Bill 197, 136th General Assembly: Legalize, tax internet gambling; make other Gambling Law changes (bill page and status)

    Ohio General Assembly (legislature.ohio.gov)

    legislature.ohio.gov did not respond on 2026-09-23; the bill page was read from the Internet Archive copy of 21 August 2026 (current version: As Introduced; Senate Select Committee on Gaming) and the status page from the copy of 8 July 2026 (introduced 13 May 2025, referred 14 May 2025).

    Archived copy
    Tier 1Accessed 23 Sept 2026

Spotted something out of date? Report a correction.

This page is industry reference information and not legal advice.

Cookie Preferences

Choose which cookies you want to accept. Essential cookies are required for the website to function properly.

Required

Necessary for the website to function. Cannot be disabled.

Help us understand how visitors interact with our website.

Used to deliver relevant advertisements and track ad performance.

Remember your preferences and settings for a better experience.