The bill seeks to amend various sections of the Ohio Revised Code to modernize and regulate electronic instant bingo and video lottery terminals, while also imposing a tax on electronic instant bingo activities. Key amendments include the introduction of new definitions for "retailer video lottery terminals" and their operators, as well as tax obligations for casino operators, sports gaming proprietors, and video lottery terminal operators. The bill outlines responsibilities for these entities regarding municipal income tax withholding from winnings and establishes penalties for late filings or failures to remit taxes, including a 50% penalty on withheld tax and a $500 penalty for each late return. Additionally, it clarifies that amounts withheld are held in trust for municipal corporations and emphasizes compliance with tax liabilities.

Furthermore, the bill enhances the regulatory framework for charitable gaming by clarifying definitions and responsibilities for organizations conducting bingo games, including the use of electronic bingo aids and the distribution of profits. It introduces stricter regulations on who can operate bingo games and specifies conditions for the use of electronic systems. The legislation also establishes new funds for managing lottery revenues and outlines the responsibilities of lottery sales agents and operators regarding tax compliance. Overall, the bill aims to ensure transparency, accountability, and proper tax collection within Ohio's gaming landscape while supporting community organizations through regulated charitable gaming activities.

Statutes affected:
As Introduced: 718.031, 2915.01, 2915.02, 2915.07, 2915.09, 2915.091, 2915.093, 2915.094, 2915.10, 2915.101, 2915.13, 2915.14, 3770.06, 3770.99, 5739.02, 5747.064, 5753.01, 5753.04, 5753.05, 5753.07, 5753.08, 5753.12