(a) Each casino facility or casino operator, as defined in Section 6(C)(9) of Article XV, Ohio Constitution, and Section 3772.01 of the Ohio Revised Code, respectively, each lottery sales agent conducting video lottery terminals on behalf of the state (including but not limited to video lottery terminals for lottery sports gaming, as defined in Section 3770.23 of the Ohio Revised Code), and each Type B sports gaming proprietor offering sports gaming at a sports gaming facility, as those terms are defined in Section 3775.01 of the Ohio Revised Code, is hereby required to report, withhold, and remit municipal income tax to the Income Tax Clerk, with respect to amounts other than qualifying wages, as provided in Section 718.031 of the Ohio Revised Code and subject to the procedures, requirements, and penalties stated therein. Amounts deducted and withheld by a casino operator, video lottery sales agent, or sports gaming proprietor are held in trust for the benefit of the municipal corporation to which the tax is owed.
(b) A casino operator, video lottery sales agent, or sports gaming proprietor that fails to file a required return and remit the amounts required to be deducted and withheld shall be personally liable for the amount withheld and not remitted. Such personal liability extends to any penalty and interest imposed for the late filing of a return or the late payment of tax deducted and withheld.
(c) If a casino operator or sports gaming proprietor sells the casino facility or sports gaming facility, or otherwise quits the casino or sports gaming business, the amounts deducted and withheld along with any penalties and interest thereon are immediately due and payable. If a video lottery sales agent ceases to operate video lottery terminals, the amounts deducted and withheld along with any penalties or interest thereon are immediately due and payable. The successor of any such entity shall withhold an amount of the purchase money that is sufficient to cover the amounts deducted and withheld along with any penalties and interest thereon until the precedessor casino operator, video lottery sales agent, or sports gaming proprietor produces either of the following:
(1) A receipt from the Tax Administrator showing that the amounts deducted and withheld and penalties and interest thereon have been paid;
(2) A certificate from the Tax Administrator indicating that no amounts are due.
If the successor fails to withhold purchase money, the successor is personally liable for the payment of the amounts deducted and withheld and penalties and interest thereon.
(d) The failure of a casino operator, video lottery sales agent, or sports gaming proprietor to deduct and withhold the required amount from a person’s winnings does not relieve that person from liability for the Municipal income tax with respect to those winnings.
(e) Taxes withheld by a casino operator, or by a video lottery sales agent, or by a Type B sports gaming proprietor under Section 718.031 of the Ohio Revised Code are deemed to be paid to the Municipal corporation for which the taxes were withheld on the date the taxes are withheld from the taxpayer’s winnings. Amounts deducted and withheld on behalf of a municipal corporation shall be allowed as a credit against payment of the tax imposed by the municipal corporation and shall be treated as taxes paid for purposes of Section 718.08 of the Ohio Revised Code. This division applies only to the person for whom the amount is deducted and withheld.
(Ord. 2022-23. Passed 7-11-22.)