182.23 THE FOLLOWING ITEMS ARE SUBJECT TO INCOME TAX.

(A) On all income derived anywhere from lottery, gambling and sports winnings, and games of chance by residents of the Village of New Lexington, Ohio. No deductions shall be allowed against these sources of income. However, if the taxpayer is considered a professional gambler for federal income tax purposes, related deductions as permitted by the Internal Revenue Code shall be allowed against gambling and sports winnings.

(Ord. 15-24. Passed 11-24-15.)

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