Current through all regulations passed and filed through September 16, 2024
(A) Except as provided in paragraph (C) of
this rule, each permit holder required to file a daily horseracing tax report
shall file such report and remit payment of the tax liability pursuant to
section 3769.103 of the Revised Code as
follows:
(1) For each racing day, the permit
holder shall prepare and transmit to the tax commissioner a report, on a form
prescribed by the commissioner, showing for each race and simulcast:
(a) The amount wagered on win, place, or show
and the breakage thereon;
(b) The
amount wagered on other than win, place, or show and the breakage
thereon;
(c) The capital
improvement allowance, if any;
(d)
The amount of tax due; and
(e) Any
other information the commissioner deems necessary.
The report shall be signed by the permit holder or an
authorized agent. The report shall be filed electronically with the
commissioner by using the Ohio business gateway or another electronic method
authorized by the commissioner, unless the commissioner specifies a different
method of filing.
(2) For each racing day, the permit holder
shall make a payment of the tax liability electronically by using the Ohio
business gateway, another electronic method authorized by the commissioner, or
in the manner prescribed by rules adopted by the treasurer of state under
section 113.061 of the Revised Code.
This payment shall be remitted to the commissioner with the report required by
paragraph (A)(1) of this rule for that racing day.
(3) A county fair, independent fair, or
agricultural society is not required to file or pay electronically, but may do
so.
(B) The final report
required pursuant to section
3769.28 of the Revised Code
shall not be subject to this rule.
(C)
(1) Any
permit holder may request an exemption from the electronic filing and payment
requirements of paragraph (A) of this rule. If a form is prescribed by the
commissioner for such purpose, which shall be posted on the department of
taxations web site, the person shall complete such form.
(2) Upon review and receipt of a request
under paragraph (B)(1) of this rule, the commissioner will notify the permit
holder in writing of the decision. If granted, the exemption from the
electronic filing and payment requirements of paragraph (A) of this rule shall
apply: The denial or revocation of an excuse under this paragraph is not a
final determination of the commissioner and is not subject to further appeal.
(a) Until the date, or for the duration,
specified in the notice granting the exemption, or
(b) If no date or duration is specified in
the notice, until revoked in writing by the commissioner.
(3) The denial or revocation by the
commissioner under paragraph (B)(2) of this rule is not a final determination
of the commissioner and is not subject to further appeal.
(D) Nothing in this rule affects any permit
holders obligation to timely file all returns and timely pay all amounts
required by Chapter 3769. of the Revised Code.
(E) "Ohio business gateway" has the same
meaning as the term is referenced in section
5703.059 of the Revised
Code.
