3772-4-11. Computation of gross casino revenue; assisting the tax commissioner

(A) As set forth in section 5753.04 of the Revised Code and any rules adopted thereunder, no later than noon on each day banks are open for business, each casino operator shall file a return and pay all taxes levied in Chapter 5753. of the Revised Code.

(B) Each casino operator shall provide the tax commissioner with any report, schedule, document or other information requested that will assist the tax commissioner in determining the proper tax levied by section 5753.02 of the Revised Code is collected. The commission shall be copied on any responses to the tax commissioner's requests.

Five Year Review (FYR) Dates: 06/24/2016 and 06/24/2021
Promulgated Under: 119.03
Statutory Authority: 3772.03
Rule Amplifies: 3772.03
Prior Effective Dates: 5/19/12

Prior History: (Effective: 05/19/2012
R.C. 119.032 review dates: 05/19/2017
Promulgated Under: 119.03
Statutory Authority: 3772.03
Rule Amplifies: 3772.03)