The Save Ohio Sports Act proposes significant amendments to the Revised Code, focusing on the regulation of sports gaming and related tax obligations. Key changes include the deletion of the term "type B sports gaming proprietor" from the definition of entities responsible for withholding and remitting municipal income tax on winnings. The bill also introduces a new section number for existing regulations, changing section 3775.051 to 3775.05. It outlines the responsibilities of casino operators, sports gaming proprietors, and video lottery sales agents regarding tax withholding, reporting, and remittance to municipal corporations, while establishing penalties for late submissions or failures to remit withheld taxes.

Additionally, the bill enhances the regulatory framework for sports gaming by introducing new definitions, such as "in-game wager," and clarifying the roles of various sports gaming proprietors. It mandates the Ohio Casino Control Commission to oversee all aspects of sports gaming, including licensing and regulation, and establishes a voluntary exclusion program for individuals wishing to opt out of sports gaming activities. The legislation also includes provisions for a real-time data match program to identify individuals in default of child support obligations, ensuring compliance with financial responsibilities. Overall, the bill aims to improve the integrity and accountability of sports gaming operations in Ohio while refining tax regulations related to gaming activities.

Statutes affected:
As Introduced: 718.031, 718.08, 3123.89, 3123.90, 3770.03, 3770.06, 3770.07, 3770.071, 3770.073, 3770.10, 3772.01, 3772.02, 3775.01, 3775.02, 3775.03, 3775.04, 3775.041, 3775.051, 3775.06, 3775.09, 3775.10, 3775.12, 3775.14, 3775.15, 3775.16, 3775.99, 5747.01, 5747.062, 5747.063, 5753.01, 5753.07, 5753.08, 3775.05, 3770.23, 3770.24, 3770.25, 3775.11