Ohio Rev. Code » Chapter 3769
Ohio Revised Code

Ohio Rev. Code § 3769.10 (2026)

Enforcement of chapter - taxes, fees

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Effective:
October 1, 2013
Latest Legislation:
House Bill 59 - 130th General Assembly
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The state racing commission and the tax commissioner shall enforce this chapter and may incur such expenses as are necessary; provided, that the power of the tax commissioner shall extend only to enforcement and administration of the taxes levied by sections 3769.08, 3769.087, 3769.26, and 3769.28 of the Revised Code as provided in those sections and in sections 3769.088, 3769.101, 3769.102, 3769.103, 5703.05, 5703.17 to 5703.37, 5703.39, 5703.41, and 5703.45 of the Revised Code. The commissioner may adopt, in accordance with section 5703.14 of the Revised Code, such rules as the commissioner considers necessary to administer sections 3769.08, 3769.087, 3769.088, 3769.101, 3769.102, 3769.103, 3769.26, and 3769.28 of the Revised Code.

Except as otherwise provided in section 3769.03 of the Revised Code, all taxes, fees, and moneys due the state under sections 3769.01 to 3769.071 and 3769.09 to 3769.14 of the Revised Code shall be paid to, and receipted for by, the secretary of the state racing commission, and shall be paid by the secretary weekly into the state treasury to the credit of the general revenue fund. All taxes due the state under sections 3769.08, 3769.087, and 3769.26 of the Revised Code shall be paid to, and receipted for by, the tax commissioner, and shall be paid by the commissioner monthly into the proper funds.

All vouchers of the commission shall be approved by the commission chairperson or secretary, or both, as authorized by the commission.
Notes of Decisions
Cited in 4 cases (1 in the last 5 years), 1954–2021 · leading case: Racing Guild of Ohio, Local 304 v. Ohio State Racing Comm'n, 503 N.E.2d 1025 (Ohio 1986).
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Racing Guild of Ohio, Local 304 v. Ohio State Racing Comm'n, 503 N.E.2d 1025 (Ohio 1986). “08(C) is paid into the General Revenue Fund in accordance with the provisions of R.C. 3769.10. A review of appellees’ amended complaint demonstrates the failure to allege any damage different to themselves from that which would be sus *325 tained by the public in general as a…”
Horsemen's Benevolent & Prot. Ass'n - Ohio Div. v. Belterra Park, No. 2:20-cv-06471 (S.D. Ohio Sept. 30, 2021). · cites it 4× “See O.R.C. § 3769.10; O.A.C. § 3769-2-99. Even in the scenario, not at play here, where the racino and horsemen’s association agree to a percentage in lieu of the Racing Commission setting one by rule, there is no statutory mechanism for a horsemen’s association to initiate a…”
Grandview Raceway/Northfield Park Assocs. v. Limbach, 547 N.E.2d 971 (Ohio 1989). · cites it 2× “According to R.C. 3769.10, appellee enforces and administers the taxes levied by R.”
State ex rel. Masterson v. Ohio State Racing Comm'n, 162 Ohio St. (N.S.) 366 (Ohio 1954). · cites it 2× “Section 1079-10, General Code (Section 3769.10, Revised Code), then read as follows: “The commission shall be charged with the duties of enforcing the provisions of this act, and may incur such expenses as shall be necessary, providing, however, that such expenses shall not…”
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