States / Ohio
Ohio
- Ohio has had mobile and retail sports betting since January 1, 2023, and the tax doubled from 10% to 20% in July 2023.
- Four commercial casinos, seven racinos and charitable bingo operate, alongside a large unregulated skill game and sweepstakes-terminal sector.
- Ohio has no online casino or online poker, and regulators have gone after prediction markets such as Kalshi.
More detail
- Sports betting. HB 29 (2021) legalized mobile and retail sports wagering, which launched statewide on January 1, 2023, under a competitive multi-license model. The tax rate doubled from 10% to 20% effective July 2023 through the HB 33 budget bill. That was a nation-first mid-cycle hike.
- Casinos. Four commercial casinos and seven racinos operate. The racinos' video lottery terminals are run by the Lottery.
- Charitable gaming. Charitable bingo operates in the state.
- Skill games and sweepstakes terminals. A large unregulated "skill game" and sweepstakes-terminal sector exists. The Casino Control Commission has been raiding it, with thousands of machines seized. Legislators repeatedly fail to pass a ban or a licensing framework.
- Online casinos. Ohio has no igaming or online poker. HB 298 and SB 197 stalled in 2025-26, with both sides waiting on the 2027 governor's race.
- Fantasy sports. DFS has been licensed since 2017.
- Prediction markets. In 2025 the Casino Control Commission issued cease-and-desist orders against Kalshi, Robinhood and Crypto.com over prediction-market sports contracts. Kalshi sued the state in October 2025.
Reviewed Oct 10, 2026 · 46 sources
Legal status
LiveLegal, not launchedLimitedContestedProhibitedNot authorizedRepealedNA
| Vertical | Status | Launched | Model | Details |
|---|---|---|---|---|
| Sports (online) | Live | Jan 1, 2023 | Competitive | Type A online sports pool licenses; roughly 20+ mobile operators (FanDuel, DraftKings, BetMGM, Bet365, Tipico, Betr, BetRivers, etc.) live at launch. Ohio Rev. Code § 3775.01(Y) (Type A license); Ohio Rev. Code § 3775.11 [1],[2],[3] |
| Sports (retail) | Live | Jan 1, 2023 | Competitive | Type B (facility) and Type C (terminal, e.g. bars/restaurants via lottery-affiliated hosts) retail licenses; up to 40 retail locations contemplated at launch (casinos, pro sports venues, and Type C host sites). Ohio Rev. Code § 3775.01(Z) (Type B license); Ohio Rev. Code § 3775.12 [1],[2],[3] |
| Online casino | Not authorized | Not legal as of Oct. 2026. HB 298 (Rep. Brian Stewart, filed May 2025; 28% GGR tax, licenses limited to the 4 casinos/7 racinos, would also ban sweepstakes casinos) and SB 197 (Sen. Nathan Manning; broader bill adding igaming, ilottery and ADW, rates up to 40%) both stalled in committee with no vote. Gov. DeWine has repeatedly opposed online casino expansion; sponsor says a push is unlikely before a new governor takes office in 2027.[4],[5],[6] | ||
| Online poker | Not authorized | No standalone online poker statute; would be covered by the same stalled igaming bills (HB 298/SB 197) if enacted. Not a member of MSIGA.[4],[5] | ||
| Commercial casinos | Live | May 14, 2012 | Competitive | Voter-approved constitutional amendment (Issue 3, 2009) authorized exactly four casino facilities, one each in Cleveland, Columbus, Cincinnati and Toledo; ORC 3772.08(A) caps the number at four. Separately, 7 racinos (racetrack + VLT facilities regulated jointly with the Lottery) operate under ORC 3770.21. Ohio Rev. Code § 3772.08(A); Ohio Rev. Code § 3772.24(A) [7],[8] |
| Tribal casinos | Not authorized | No federally recognized tribes with reservations/compacts in Ohio; no tribal Class II/III gaming.[7] | ||
| Lottery | Live | Aug 1, 1974 | Monopoly State | Created by voter-approved constitutional amendment in May 1973; first ticket sales (Buckeye 300) began August 1974. Minimum purchase age 18 (ORC 3770.08(C)). Ohio Rev. Code § 3770.08(C); Ohio Rev. Code § 3770.06 [9],[10] |
| iLottery | Not authorized | Ohio Lottery does not sell draw or instant tickets online directly; no statute authorizes direct iLottery sales. (Third-party couriers operate in a gray area — see lottery_couriers.)[9],[11] | ||
| Daily fantasy | Live | Legalized Dec 22, 2017 | Competitive | HB 132 (signed by Gov. Kasich Dec. 2017) gave the Casino Control Commission licensing/regulatory authority over peer-to-peer fantasy contests; min age 18; youth/college-only fantasy contests excluded. Ohio Rev. Code § 3775 (fantasy contests, added by HB 132) [12],[13] |
| VGTs / VLTs | Limited | Monopoly State | Racino-only: the Ohio Lottery runs video lottery terminals solely "at a facility owned by a holder of a [racing] permit" (the 7 racinos) under ORC 3770.21(A)(1). There is no VGT/VLT program in bars or truck stops. Monthly racino VLT revenue is in data/revenue/OH/vgt.csv.[9] | |
| Historical horse racing | Not authorized | No Ohio statute authorizes historical horse racing (HHR) machines; a 2007 "instant racing" proposal for the state's tracks did not result in enacted legislation, and no HHR statute exists in ORC Ch. 3769 as reviewed.[14] | ||
| Sweepstakes casinos | Contested | No explicit statutory ban on dual-currency sweepstakes casinos exists yet; HB 298 (2025) would have explicitly banned them as part of legalizing igaming but stalled. Legislators and the AG have discussed cease-and-desist/enforcement options against sweepstakes and "skill game" storefronts but a comprehensive ban has not passed as of Oct. 2026.[4],[15] | ||
| Prediction markets | Contested | OCCC issued cease-and-desist letters to Kalshi, Robinhood and Crypto.com on Mar. 31, 2025, finding their sports event contracts meet Ohio's definition of sports gaming and require licensure; compliance deadline was Apr. 14, 2025. OCCC Executive Director Matthew Schuler sent a further letter on Oct. 6, 2025; Kalshi sued OCCC and AG Dave Yost in federal court (S.D. Ohio) around Oct. 7, 2025, seeking a TRO/injunction on Supremacy Clause (CFTC exclusivity) grounds; the district court denied a preliminary injunction. Ohio sits in the 6th Circuit. On 2026-09-25, a 6th Circuit panel decided KalshiEX LLC v. Schuler (No. 26-3196, Ohio) together with the companion Tennessee appeal KalshiEX v. Orgel (No. 26-5235), ruling against Kalshi: the panel held Kalshi had not shown its sports-event contracts are "swaps" under the Commodity Exchange Act, and that even if they were, Ohio's sports-gaming law would not be preempted; it affirmed the S.D. Ohio denial of Kalshi's preliminary injunction. OCCC can continue enforcement (including a separate ~$5M fine pursued against Kalshi) while the underlying case proceeds; status remains `contested` pending further district-court proceedings/appeal rather than `prohibited`, since no final merits judgment has issued. This ruling also creates binding 6th Circuit precedent against CEA preemption for other 6th Circuit states (incl. MI, KY, TN). Consistent with 9th Cir. (NV, decided 2026-08-28, against Kalshi); contrasts with 3rd Cir. (NJ, decided 2026-04-06, for Kalshi).[16],[17],[18],[19],[20] | ||
| Skill games | Contested | ORC 2915.01(UU) defines a narrow legal "skill-based amusement machine" category (max $10 wholesale merchandise prize per play, prizes dispensed on-site, no cash payout); devices that pay cash or whose outcome isn't player-controlled are reclassified as illegal slot machines under 2915.01(UU)(2). The OCCC has aggressively enforced against unlicensed cash-paying "skill game"/sweepstakes terminals operating outside that carve-out, reporting over 7,948 machines seized/disabled across 181+ locations as of May 2026 (e.g., a 27-machine raid in Akron). Multiple bills to formally ban or license these machines have failed to pass.[21],[22] | ||
| Card rooms | Not authorized | ORC 2915.02(A)(2) prohibits operating a "game of chance" (poker is listed as a game of chance at § 2915.01(D)) for profit outside the limited charitable-games exemption at § 2915.02(D)(1) (festivals, max 5 days/year, no craps/roulette for money). Live poker is otherwise confined to the 4 licensed commercial casinos as table games under Ch. 3772; no stand-alone card rooms exist.[21] | ||
| Lottery couriers | Limited | Ohio Lottery states that nothing in state law bars third-party courier apps (e.g. Jackpocket, Jackpot.com) from relaying ticket orders to licensed retailers, but the Lottery does not endorse, license, or guarantee courier purchases or payouts. No Ohio-specific courier ban has been enacted as of Oct. 2026 (unlike TX/IN in 2025). Secondary source only.[11],[23] | ||
| Pick'em fantasy | Limited | Competitive | Player-vs-house pick'em products (PrizePicks, Underdog) operate under the same fantasy contest licensing framework the OCCC applies to DFS; the Commission has not issued a formal ruling reclassifying pick'em as sports wagering, unlike several other states. Secondary source only.[12] | |
| Pari-mutuel | Live | Hybrid | Live thoroughbred, harness and quarter-horse racing at a limited number of licensed tracks; permit holder commission capped at 18% of wagers (§3769.08(A)) plus tiered state tax (see tax_rates). Minimum wagering age is 18 per industry/secondary sources (statute text reviewed refers only to "patrons of legal age"). Ohio Rev. Code § 3769.07(E); Ohio Rev. Code § 3769.08 [14] | |
| Advance deposit wagering | Limited | Hybrid | Simulcast/account wagering is conducted through licensed permit holders and simulcast hosts/guests under ORC 3769.089; national ADW platforms (e.g. TwinSpires, TVG) take wagers on Ohio racing and out-of-state racing via Ohio-licensed hosts, but the specific ADW-licensing provisions (ORC 3769.26 and related sections) were not fully reviewed. Secondary source only.[14] | |
| Charitable gaming | Live | Monopoly State | Bingo, instant bingo/electronic instant bingo and raffles conducted only by qualifying 501(c)(3)/certain 501(c)(4),(7),(8),(10),(19) organizations in continuous existence in Ohio 2+ years, licensed annually by the Attorney General (Type I/II/III licenses). Proceeds must go to a defined "charitable purpose." Ohio Rev. Code § 2915.07; Ohio Rev. Code § 2915.08 [21] | |
| Esports betting | Limited | Competitive | ORC 3775 does not name esports specifically, but the Casino Control Commission has approved esports wagering as part of licensed sportsbooks' offerings on a case-by-case basis under its sports-gaming rulemaking authority. notes: secondary source only[1] | |
| Social casino | Not authorized | No specific Ohio statute addresses free-to-play, no-prize social casino apps; they are generally understood to fall outside Ohio's gambling definitions (no thing of value won), but no Ohio-specific regulator guidance was located.[21] |
Sports betting in Ohio: status, tax rate, sportsbooks and bills →
Tax rates
| Vertical | Channel | Rate | Base | Tier | Promos deductible | Since | Statute |
|---|---|---|---|---|---|---|---|
| Commercial casinos | total | 33% | GGR | Sep 10, 2010 | Ohio Rev. Code § 5753.02 (HB 519, 128th General Assembly)[26] | ||
| Daily fantasy | online | No fantasy-sports-specific tax. Ohio Rev. Code § 3774.02 (fantasy contests, added by HB 132) requires only a nonrefundable license fee paid to the Casino Control Commission (amount set by commission rule, not stated in statute); it imposes no GGR/revenue tax. Press coverage of HB 132 noted DFS operators remain subject to Ohio's general Commercial Activity Tax (0.26% of gross receipts, R.C. 5751), which applies to virtually all Ohio businesses and is not a gambling-specific tax; a proposed 6% DFS tax was not adopted in the enacted bill. | OTHER | No | Dec 22, 2017 | Ohio Rev. Code § 3774.02[29],[12] | |
| Pick'em fantasy | online | Same treatment as dfs above: pick'em-style DFS contests have not been given a separate license category or tax by the Ohio Casino Control Commission or by statute, so no confirmed fee/tax structure specific to pick'em products exists beyond the general Chapter 3774 fantasy-contest license fee (notes: secondary source only for the pick'em-specific characterization). | OTHER | No | Dec 22, 2017 | Ohio Rev. Code § 3774.02 secondary source only [12] | |
| Pari-mutuel | retail | 1% 1% of the first $200,000 wagered per meeting/day tier (thoroughbred; same tiers apply to harness/quarter horse per §3769.08(C)) | HANDLE | $0–$200K | 1933 | Ohio Rev. Code § 3769.08(B)(1) Ohio legalized pari-mutuel wagering in 1933; the exact enactment/amendment date of these specific dollar tiers in current §3769.08 was not independently confirmed in this session, only that they are the rates in force as of the 2026-10-10 retrieval of the statute. [14] | |
| Pari-mutuel | retail | 2% 2% of the next $100,000 wagered | HANDLE | $200K–$300K | 1933 | Ohio Rev. Code § 3769.08(B)(2) Current rate in force as of the 2026-10-10 statute retrieval; exact amendment date of this tier not independently confirmed. [14] | |
| Pari-mutuel | retail | 3% 3% of the next $100,000 wagered | HANDLE | $300K–$400K | 1933 | Ohio Rev. Code § 3769.08(B)(3) Current rate in force as of the 2026-10-10 statute retrieval; exact amendment date of this tier not independently confirmed. [14] | |
| Pari-mutuel | retail | 4% 4% of all sums over $400,000 wagered | HANDLE | $400K–∞ | 1933 | Ohio Rev. Code § 3769.08(B)(4) Current rate in force as of the 2026-10-10 statute retrieval; exact amendment date of this tier not independently confirmed. [14] | |
| Sports (online) | online | 20% | GGR | No | Jul 4, 2023 | Ohio Rev. Code § 5753.021 (as amended by HB 33, 135th General Assembly)[26],[27] | |
| Sports (retail) | retail | 20% | GGR | No | Jul 4, 2023 | Ohio Rev. Code § 5753.021 (as amended by HB 33, 135th General Assembly)[26],[27] | |
| VGTs / VLTs | retail | Not a state GGR tax: racino VLTs are Ohio Lottery Commission products operated under lottery-sales-agent agreements, not a licensed-operator gaming tax. OAC 3770:2-3-08 sets each video lottery sales agent's (racino's) commission at 66.5% of video lottery terminal income, implying the Lottery Commission retains an effective ~33.5% state/lottery share (less agents' own 0.5%-of-commission problem-gambling-fund remittance). Separately, R.C. 3769.087(C) carves 9%-11% of VLT income (on a sliding scale tied to the facility's capital investment) out of the agent's commission share and directs it to the State Racing Commission for horse breeding/racing purposes, capped so total racing-directed VLT amounts do not exceed 45% of VLT income. | OTHER | No | 2012 | Ohio Admin. Code 3770:2-3-08; Ohio Rev. Code § 3769.087(C) Effective date approximate (first racino VLT facility openings, 2012); exact enactment date of the current 66.5% commission rate not independently confirmed. Monthly racino VLT revenue data is in data/revenue/OH/vgt.csv. [30],[31] |
Historical rates
Rules and requirements
Casinos
Online casino
- Number of online casino operators live as of as_of date
- 0No igaming operators; vertical not legalized.[4]
Legislation
- Summary of significant pending gambling legislation this session
- HB 298 (Rep. Brian Stewart, 2025) would legalize igaming (28% GGR tax, casino/racino-only licenses, $50M/5-yr fee) and ban sweepstakes casinos; SB 197 (Sen. Nathan Manning, 2025) would add igaming, iLottery and ADW with rates up to 40%. Both stalled in committee through 2026; sponsor expects no movement before the 2027 gubernatorial transition. SB 190 (Sen. Jay Antani) would roll the sports-betting tax back from 20% to 10%; status unconfirmed.[4],[5],[6],[24]
License fees
- Sports wagering license fee(s) and term
- Confirmed on audit (2026-10-10) directly against ORC 3775.04 (Type A) statutory fee tables (not merely "set by rule" as previously stated): Type A proprietor that is a professional sports organization with no more than one mobile management services provider pays $500,000 on issuance then $125,000/year for years 1-4 (non-pro-sports-org Type A: $750,000 then $187,500/year); a Type A contracting with two management-services providers pays higher tiers up to $2.5M initial / $625,000/year. Type B (land-based-only) proprietors that are also Type A pay a $100,000 initial fee cap plus $10,000/year thereafter; standalone Type B pay $50,000 initial plus $10,000/year. Type C proprietors pay $100,000 initial and $25,000/year renewal. (The $10,000 figure previously cited in this fact was only the Type B/B-also-A renewal tier, not the general application fee.)Fetched directly via curl_cffi Chrome impersonation on codes.ohio.gov; this is the statutory fee table in ORC 3775.04 itself, not an OCCC rule.[25]
Lottery
- Third-party lottery couriers permitted
- YesAllowed in practice (not statutorily licensed or endorsed); Ohio Lottery disclaims responsibility for courier transactions. notes: secondary source only[11]
- Date lottery began sales
- 1974-08-01[10]
- Multistate games offered (Powerball
- Powerball, Mega Millions, Millionaire for Life[10]
Minimum age
- Minimum age to gamble in a commercial casino
- 21[7]
- Minimum age for charitable bingo/raffles
- 18Confirmed on audit (2026-10-10) directly against primary text: ORC 2915.09(A)(1)(7) bars a bingo game operator from "Sell[ing] an instant bingo ticket or card to a person under eighteen years of age," fetched via codes.ohio.gov using curl_cffi Chrome impersonation. Supersedes the earlier "statute text reviewed did not state a numeric age" note, which reflected a search that missed this clause.[21]
- Minimum age to play DFS
- 18[12]
- Minimum age for online casino
- 21Would apply if igaming is ever legalized (HB 298/SB 197 draft framework modeled on casino age); not currently operative.[4]
- Minimum age to purchase lottery
- 18[9]
- Minimum age for pari-mutuel wagering
- 18secondary source only[8]
- Minimum age to place a sports wager
- 21[1]
Notes
Online poker
- Member of the Multi-State Internet Gaming Agreement (MSIGA)
- No[4]
Prediction markets
- Summary of the state's action against sports event contracts (C&D
- Cease-and-desist orders issued Mar. 31, 2025 to Kalshi, Robinhood, Crypto.com; Kalshi sued OCCC and AG in federal court (S.D. Ohio) ~Oct. 7, 2025 after a further Oct. 6, 2025 compliance letter; litigation ongoing as of Oct. 2026.[16],[18]
Skill games
- Summary of skill-game legal status/litigation
- Narrow $10-prize 'skill-based amusement machine' carve-out is legal (ORC 2915.01(UU)); unlicensed cash-paying sweepstakes/skill terminals are treated as illegal slot machines and are subject to ongoing OCCC/law-enforcement seizures (7,948+ machines disabled across 181+ locations as of May 2026); repeated bills to ban or license them have not passed.[21],[22]
Sports betting rules
- Wagering on college sports allowed at all
- Yes[1]
- Wagering on in-state college teams allowed
- YesORC 3775.01(N) does not exclude in-state college teams from permitted "sporting events"; the commission retains general authority to restrict specific events/bets under §3775.02(C)(1).[1]
- Credit cards may be used to fund accounts
- Nosecondary source only; Ohio sportsbook operators generally disallow direct credit-card funding per industry reporting, not confirmed against regulation text.[3]
- Esports wagering allowed
- Yessecondary source only[1]
- New online accounts must be created in person
- NoOhio did not require in-person registration for online sportsbook accounts at launch.[3]
- Online sports wagering available statewide (not tethered to premises)
- Yes[1]
- Number of online sportsbooks live as of as_of date
- 20Approximately 20+ mobile sportsbooks were live at the Jan. 1, 2023 launch, including FanDuel, DraftKings, BetMGM, Bet365, Tipico, Betr and BetRivers (second skin).[3]
Sweepstakes
- Statute or regulator action specifically bans dual-currency online sweepstakes casinos
- NoNo enacted ban as of Oct. 2026; HB 298 (stalled) would have added one.[4]
Tax revenue
- Where gaming tax revenue goes (education fund
- Sports gaming tax: 98% sports gaming profits education fund, 2% problem sports gaming fund (ORC 5753.031(C)(3)). Casino tax (33% GGR): 51% counties, 34% county student (education) fund, 5% host cities, 3% racing commission fund, 3% casino control commission fund, 2% law enforcement training fund, 2% problem gambling fund (ORC 5753.03(D)).[26],[28]
Revenue
Tax revenueMonthly · VGTs / VLTs
Monthly3-month average
$20.0M$40.0M$60.0M20182020202220242026May 2026 $46.7M$42.5M
| Vertical | Measure | 2026 | 2025 | 2024 | 2023 | 2022 | 2021 | 2020 | 2019 |
|---|---|---|---|---|---|---|---|---|---|
| Commercial casinos | GGR | $721M | $1.0B | $1.0B | $1.0B | $1.0B | $984M | $643M | $851M |
| Sports (online) | GGR | $629M | $1.0B | $899M | $934M | ||||
| Sports (online) | Adjusted revenue | $634M | $1.0B | $904M | $936M | ||||
| Sports (retail) | GGR | $8.0M | $14.3M | $16.5M | $21.9M | ||||
| Sports (retail) | Adjusted revenue | $8.6M | $18.2M | $19.2M | $23.0M | ||||
| VGTs / VLTs | GGR | $1.1B | $1.4B | $1.4B | $1.4B | $1.3B | $1.3B | $797M | $1.1B |
| VGTs / VLTs | Handle | $12.7B | $15.9B | $15.5B | $15.3B | $14.8B | $14.4B | $8.6B | $12.0B |
| VGTs / VLTs | Tax paid | $379M | $477M | $463M | $458M | $445M | $444M | $267M | $365M |
Commercial casinosMonthly GGR
Monthly3-month average
$50.0M$100M20182020202220242026May 2026 $95.7M$91.2M
Sports (online)Monthly GGR
Monthly3-month average
$100M$200M$300M2023202420252026Online sports tax 10% → 20%Jan 2023 $209M$64.8M
Sports (retail)Monthly GGR
Monthly3-month average
$0$2.0M$4.0M2023202420252026Retail sports tax 10% → 20%Jan 2023 $3.4M$918K
VGTs / VLTsMonthly GGR
Monthly3-month average
$50.0M$100M$150M20182020202220242026May 2026 $139M$127M
Commercial casinos by operator, last 12 months
| Operator | Channel | Handle | GGR | Share of GGR |
|---|---|---|---|---|
| PENN Entertainment | total | — | $517M | 52.56% |
| JACK Entertainment | total | — | $241M | 24.56% |
| Hard Rock International | total | — | $225M | 22.88% |
Sports (online) by operator, last 12 months
| Operator | Channel | Handle | GGR | Share of GGR |
|---|---|---|---|---|
| FanDuel | online | $3.0B | $378M | 38.42% |
| DraftKings | online | $3.0B | $323M | 32.82% |
| bet365 | online | $892M | $80.9M | 8.22% |
| BetMGM | online | $643M | $57.7M | 5.86% |
| Fanatics | online | $584M | $54.8M | 5.56% |
| Caesars Entertainment | online | $311M | $26.2M | 2.66% |
| PENN Entertainment | online | $260M | $24.9M | 2.53% |
| Hard Rock Digital | online | $262M | $23.5M | 2.39% |
| JACK Entertainment | online | $66.8M | $5.3M | 0.54% |
| Rush Street Interactive | online | $56.8M | $4.8M | 0.49% |
| Bally's Corporation | online | $31.8M | $3.5M | 0.36% |
| GENEVA SPORTS, LLC - PRIME SPORTS | online | $116M | $1.1M | 0.12% |
| Betly | online | $6.2M | $435K | 0.04% |
| Betr | online | $476K | $36.3K | 0% |
Sports (retail) by operator, last 12 months
| Operator | Channel | Handle | GGR | Share of GGR |
|---|---|---|---|---|
| PENN Entertainment | retail | $53.9M | $6.4M | 45.3% |
| JACK Entertainment | retail | $32.7M | $3.9M | 27.55% |
| Hard Rock Digital | retail | $15.5M | $1.4M | 10.14% |
| Caesars Entertainment | retail | $10.1M | $1.0M | 7.35% |
| Betly | retail | $4.8M | $687K | 4.85% |
| Fanatics | retail | $1.9M | $284K | 2% |
| FanDuel | retail | $1.4M | $200K | 1.41% |
| BetMGM | retail | $21.5M | $199K | 1.41% |
| Bally's Corporation | retail | $0 | $0 | 0% |
VGTs / VLTs by operator, last 12 months
| Operator | Channel | Handle | GGR | Share of GGR |
|---|---|---|---|---|
| PENN Entertainment | total | $5.1B | $454M | 30.58% |
| Northfield Park Racino | total | $3.7B | $338M | 22.74% |
| Delaware North | total | $3.1B | $258M | 17.37% |
| Caesars Entertainment | total | $2.6B | $241M | 16.23% |
| JACK Entertainment | total | $2.2B | $194M | 13.07% |
What these figures mean
- Commercial casinos: GGR is the casino workbook's "Total Revenue" column, summed across the four casinos where there is no statewide sheet. The Casino Control Commission prints no tax figure in these workbooks.
- Sports (online) (online): GGR is the sports gaming workbook's online "Revenue" column. Adjusted revenue is the workbook's "Taxable Revenue" for online operators. The Casino Control Commission prints taxable revenue but no tax paid.
- Sports (online) (total): GGR is the workbook's summary total for online and retail combined. Adjusted revenue is the workbook's statewide "Taxable Revenue" for online and retail combined. The Casino Control Commission prints taxable revenue but no tax paid.
- Sports (retail): GGR is the sports gaming workbook's retail "Revenue" column. Adjusted revenue is the workbook's "Taxable Revenue" for retail operators. The Casino Control Commission prints taxable revenue but no tax paid.
- VGTs / VLTs: GGR is the Ohio Lottery's statewide racino "Net Win" column. Tax paid is the report's "Ohio Lottery" column, the state's share of net win (the state's share under a lottery-run model, not a tax).
Revenue report sources (97)
- OCCC 2019 Ohio Casino Revenue Report
- OCCC 2020 Ohio Casino Revenue Report
- OCCC 2021 Ohio Casino Revenue Report
- OCCC 2022 Ohio Casino Revenue Report
- OCCC 2023 Ohio Casino Revenue Report
- OCCC 2024 Ohio Casino Revenue Report
- OCCC 2025 Ohio Casino Revenue Report
- OCCC 2026 Ohio Casino Revenue Report
- OCCC December 2018 Ohio Casino Revenue Report
- OCCC 2023 Ohio Sports Gaming Revenue Report
- OCCC 2024 Ohio Sports Gaming Revenue Report
- OCCC 2025 Ohio Sports Gaming Revenue Report
- OCCC 2026 Ohio Sports Gaming Revenue Report
- OCCC 2023 Ohio Sports Gaming Revenue Report
- OCCC 2024 Ohio Sports Gaming Revenue Report
- OCCC 2025 Ohio Sports Gaming Revenue Report
- OCCC 2026 Ohio Sports Gaming Revenue Report
- Ohio Lottery VLT Revenue Report, Belterra Park, FY2018
- Ohio Lottery VLT Revenue Report, Belterra Park, FY2019
- Ohio Lottery VLT Revenue Report, Belterra Park, FY2020
- Ohio Lottery VLT Revenue Report, Belterra Park, FY2021
- Ohio Lottery VLT Revenue Report, Belterra Park, FY2022
- Ohio Lottery VLT Revenue Report, Belterra Park, FY2023
- Ohio Lottery VLT Revenue Report, Belterra Park, FY2024
- Ohio Lottery VLT Revenue Report, Belterra Park, FY2025
- Ohio Lottery VLT Revenue Report, Belterra Park, FY2026
- Ohio Lottery VLT Revenue Report, Belterra Park, FY2027
- Ohio Lottery VLT Revenue Report, Eldorado Gaming Scioto Downs, FY2018
- Ohio Lottery VLT Revenue Report, Eldorado Gaming Scioto Downs, FY2019
- Ohio Lottery VLT Revenue Report, Eldorado Gaming Scioto Downs, FY2020
- Ohio Lottery VLT Revenue Report, Eldorado Gaming Scioto Downs, FY2021
- Ohio Lottery VLT Revenue Report, Eldorado Gaming Scioto Downs, FY2022
- Ohio Lottery VLT Revenue Report, Eldorado Gaming Scioto Downs, FY2023
- Ohio Lottery VLT Revenue Report, Eldorado Gaming Scioto Downs, FY2024
- Ohio Lottery VLT Revenue Report, Eldorado Gaming Scioto Downs, FY2025
- Ohio Lottery VLT Revenue Report, Eldorado Gaming Scioto Downs, FY2026
- Ohio Lottery VLT Revenue Report, Eldorado Gaming Scioto Downs, FY2027
- Ohio Lottery VLT Revenue Report, Hollywood Gaming Dayton, FY2018
- Ohio Lottery VLT Revenue Report, Hollywood Gaming Dayton, FY2019
- Ohio Lottery VLT Revenue Report, Hollywood Gaming Dayton, FY2020
- Ohio Lottery VLT Revenue Report, Hollywood Gaming Dayton, FY2021
- Ohio Lottery VLT Revenue Report, Hollywood Gaming Dayton, FY2022
- Ohio Lottery VLT Revenue Report, Hollywood Gaming Dayton, FY2023
- Ohio Lottery VLT Revenue Report, Hollywood Gaming Dayton, FY2024
- Ohio Lottery VLT Revenue Report, Hollywood Gaming Dayton, FY2025
- Ohio Lottery VLT Revenue Report, Hollywood Gaming Dayton, FY2026
- Ohio Lottery VLT Revenue Report, Hollywood Gaming Dayton, FY2027
- Ohio Lottery VLT Revenue Report, Hollywood Mahoning Valley, FY2018
- Ohio Lottery VLT Revenue Report, Hollywood Mahoning Valley, FY2019
- Ohio Lottery VLT Revenue Report, Hollywood Mahoning Valley, FY2020
- Ohio Lottery VLT Revenue Report, Hollywood Mahoning Valley, FY2021
- Ohio Lottery VLT Revenue Report, Hollywood Mahoning Valley, FY2022
- Ohio Lottery VLT Revenue Report, Hollywood Mahoning Valley, FY2023
- Ohio Lottery VLT Revenue Report, Hollywood Mahoning Valley, FY2024
- Ohio Lottery VLT Revenue Report, Hollywood Mahoning Valley, FY2025
- Ohio Lottery VLT Revenue Report, Hollywood Mahoning Valley, FY2026
- Ohio Lottery VLT Revenue Report, Hollywood Mahoning Valley, FY2027
- Ohio Lottery VLT Revenue Report, JACK Thistledown Racino, FY2018
- Ohio Lottery VLT Revenue Report, JACK Thistledown Racino, FY2019
- Ohio Lottery VLT Revenue Report, JACK Thistledown Racino, FY2020
- Ohio Lottery VLT Revenue Report, JACK Thistledown Racino, FY2021
- Ohio Lottery VLT Revenue Report, JACK Thistledown Racino, FY2022
- Ohio Lottery VLT Revenue Report, JACK Thistledown Racino, FY2023
- Ohio Lottery VLT Revenue Report, JACK Thistledown Racino, FY2024
- Ohio Lottery VLT Revenue Report, JACK Thistledown Racino, FY2025
- Ohio Lottery VLT Revenue Report, JACK Thistledown Racino, FY2026
- Ohio Lottery VLT Revenue Report, JACK Thistledown Racino, FY2027
- Ohio Lottery VLT Revenue Report, Miami Valley Gaming, FY2018
- Ohio Lottery VLT Revenue Report, Miami Valley Gaming, FY2019
- Ohio Lottery VLT Revenue Report, Miami Valley Gaming, FY2020
- Ohio Lottery VLT Revenue Report, Miami Valley Gaming, FY2021
- Ohio Lottery VLT Revenue Report, Miami Valley Gaming, FY2022
- Ohio Lottery VLT Revenue Report, Miami Valley Gaming, FY2023
- Ohio Lottery VLT Revenue Report, Miami Valley Gaming, FY2024
- Ohio Lottery VLT Revenue Report, Miami Valley Gaming, FY2025
- Ohio Lottery VLT Revenue Report, Miami Valley Gaming, FY2026
- Ohio Lottery VLT Revenue Report, Miami Valley Gaming, FY2027
- Ohio Lottery VLT Revenue Report, Northfield Park Racino, FY2018
- Ohio Lottery VLT Revenue Report, Northfield Park Racino, FY2019
- Ohio Lottery VLT Revenue Report, Northfield Park Racino, FY2020
- Ohio Lottery VLT Revenue Report, Northfield Park Racino, FY2021
- Ohio Lottery VLT Revenue Report, Northfield Park Racino, FY2022
- Ohio Lottery VLT Revenue Report, Northfield Park Racino, FY2023
- Ohio Lottery VLT Revenue Report, Northfield Park Racino, FY2024
- Ohio Lottery VLT Revenue Report, Northfield Park Racino, FY2025
- Ohio Lottery VLT Revenue Report, Northfield Park Racino, FY2026
- Ohio Lottery VLT Revenue Report, Northfield Park Racino, FY2027
- Ohio Lottery VLT Revenue Report, Statewide, FY2018
- Ohio Lottery VLT Revenue Report, Statewide, FY2019
- Ohio Lottery VLT Revenue Report, Statewide, FY2020
- Ohio Lottery VLT Revenue Report, Statewide, FY2021
- Ohio Lottery VLT Revenue Report, Statewide, FY2022
- Ohio Lottery VLT Revenue Report, Statewide, FY2023
- Ohio Lottery VLT Revenue Report, Statewide, FY2024
- Ohio Lottery VLT Revenue Report, Statewide, FY2025
- Ohio Lottery VLT Revenue Report, Statewide, FY2026
- Ohio Lottery VLT Revenue Report, Statewide, FY2027
Licensed operators
| Operator | Brand | Vertical | License | Status | Launched | Partner / venue |
|---|---|---|---|---|---|---|
| Hard Rock International | Hard Rock Casino Cincinnati | Commercial casinos | Casino Operator License | active | Cincinnati, OH[32] | |
| JACK Entertainment | JACK Cleveland Casino | Commercial casinos | Casino Operator License | active | Cleveland, OH[32] | |
| PENN Entertainment | Hollywood Casino Toledo | Commercial casinos | Casino Operator License | active | Toledo, OH[32] | |
| PENN Entertainment | Hollywood Casino Columbus | Commercial casinos | Casino Operator License | active | Columbus, OH[32] | |
| DraftKings | DraftKings | Daily fantasy | active | [33] | ||
| FanDuel | FanDuel | Daily fantasy | active | [33] | ||
| Yahoo Fantasy Sports | Yahoo Fantasy Sports | Daily fantasy | active | [33] | ||
| Bally's Corporation | Bally's Interactive, LLC | Sports (online) | Type-A Sports Gaming Proprietor (Mobile) | active | Cleveland Browns Football Company, LLC[32] | |
| bet365 | bet365 | Sports (online) | Type-A Sports Gaming Proprietor (Mobile) | active | Cleveland Guardians Baseball Company, LLC[32] | |
| Betly | Betly | Sports (online) | Type-A Sports Gaming Proprietor (Mobile) | active | Miami Valley Gaming and Racing, LLC[32] | |
| BetMGM | BetMGM | Sports (online) | Type-A Sports Gaming Proprietor (Mobile) | active | Northfield Park Associates, LLC (MGM Northfield Park)[32] | |
| Betr | Betr | Sports (online) | Type-A Sports Gaming Proprietor (Mobile) | active | HOF Village Newco, LLC (Pro Football Hall of Fame Village)[32] | |
| Caesars Entertainment | Caesars Sportsbook | Sports (online) | Type-A Sports Gaming Proprietor (Mobile) | active | Scioto Downs, Inc.[32] | |
| DraftKings | DraftKings | Sports (online) | Type-A Sports Gaming Proprietor (Mobile) | active | Toledo Gaming Ventures, LLC (Hollywood Casino Toledo)[32] | |
| Fanatics Betting and Gaming | Fanatics Sportsbook | Sports (online) | Type-A Sports Gaming Proprietor (Mobile) | active | COLHOC Limited Partnership (Columbus Blue Jackets)[32] | |
| FanDuel | FanDuel | Sports (online) | Type-A Sports Gaming Proprietor (Mobile) | active | PNK (Ohio), Inc. (Belterra Park)[32] | |
| Hard Rock Digital | Hard Rock Digital | Sports (online) | Type-A Sports Gaming Proprietor (Mobile) | active | Hard Rock Casino Cincinnati, LLC[32] | |
| JACK Entertainment | betJACK | Sports (online) | Type-A Sports Gaming Proprietor (Mobile) | active | JACK Cleveland Casino, LLC[32] | |
| PENN Entertainment | ESPN BET | Sports (online) | Type-A Sports Gaming Proprietor (Mobile) | active | Central Ohio Gaming Ventures, LLC (Hollywood Casino Columbus)[32] | |
| Rush Street Interactive | BetRivers | Sports (online) | Type-A Sports Gaming Proprietor (Mobile) | active | Dayton Real Estate Ventures, LLC (Hollywood Gaming Dayton Raceway)[32] | |
| SuperBook Sports | SuperBook | Sports (online) | Type-A Sports Gaming Proprietor (Mobile) | pending | FC Cincinnati Holdings, LLC[32] | |
| Underdog Fantasy | Underdog Sports Wagering | Sports (online) | Type-A Sports Gaming Proprietor (Mobile) | pending | The Cincinnati Reds, LLC[32] | |
| Bally's Corporation | Bally's Interactive, LLC | Sports (retail) | Type-B Sports Gaming Proprietor (Retail) | active | Cleveland Browns Football Company, LLC[32] | |
| Betly | Betly | Sports (retail) | Type-B Sports Gaming Proprietor (Retail) | active | Miami Valley Gaming and Racing, LLC[32] | |
| BetMGM | BetMGM | Sports (retail) | Type-B Sports Gaming Proprietor (Retail) | active | Northfield Park Associates, LLC (MGM Northfield Park)[32] | |
| BetMGM | BetMGM | Sports (retail) | Type-B Sports Gaming Proprietor (Retail) | active | The Cincinnati Reds, LLC[32] | |
| Caesars Entertainment | Caesars Sportsbook | Sports (retail) | Type-B Sports Gaming Proprietor (Retail) | active | Scioto Downs, Inc.[32] | |
| Caesars Entertainment | Caesars Sportsbook | Sports (retail) | Type-B Sports Gaming Proprietor (Retail) | active | Cavaliers Operating Company, LLC[32] | |
| Fanatics Betting and Gaming | Fanatics Sportsbook | Sports (retail) | Type-B Sports Gaming Proprietor (Retail) | active | COLHOC Limited Partnership (Columbus Blue Jackets)[32] | |
| Fanatics Betting and Gaming | Fanatics Sportsbook | Sports (retail) | Type-B Sports Gaming Proprietor (Retail) | active | Cleveland Guardians Baseball Company, LLC[32] | |
| FanDuel | FanDuel | Sports (retail) | Type-B Sports Gaming Proprietor (Retail) | active | PNK (Ohio), LLC (Belterra Park)[32] | |
| Hard Rock Digital | Hard Rock Digital | Sports (retail) | Type-B Sports Gaming Proprietor (Retail) | active | Hard Rock Casino Cincinnati, LLC[32] | |
| JACK Entertainment | betJACK | Sports (retail) | Type-B Sports Gaming Proprietor (Retail) | active | JACK Cleveland Casino, LLC[32] | |
| JACK Entertainment | betJACK | Sports (retail) | Type-B Sports Gaming Proprietor (Retail) | active | JACK Thistledown Racino, LLC[32] | |
| PENN Entertainment | ESPN BET retail | Sports (retail) | Type-B Sports Gaming Proprietor (Retail) | active | Toledo Gaming Ventures, LLC (Hollywood Casino Toledo)[32] | |
| PENN Entertainment | ESPN BET retail | Sports (retail) | Type-B Sports Gaming Proprietor (Retail) | active | Dayton Real Estate Ventures, LLC (Hollywood Gaming Dayton Raceway)[32] | |
| PENN Entertainment | ESPN BET retail | Sports (retail) | Type-B Sports Gaming Proprietor (Retail) | active | Central Ohio Gaming Ventures, LLC (Hollywood Casino Columbus)[32] | |
| PENN Entertainment | ESPN BET retail | Sports (retail) | Type-B Sports Gaming Proprietor (Retail) | active | Youngstown Real Estate Ventures, LLC (Hollywood Gaming at Mahoning Valley)[32] | |
| SuperBook Sports | SuperBook | Sports (retail) | Type-B Sports Gaming Proprietor (Retail) | active | FC Cincinnati Holdings, LLC[32] | |
| Caesars Entertainment | Scioto Downs (Eldorado Scioto Downs) | VGTs / VLTs | VLT Racino | active | Columbus, OH[32] | |
| Delaware North | Miami Valley Gaming & Racing | VGTs / VLTs | VLT Racino | active | Lebanon, OH[32] | |
| JACK Entertainment | JACK Thistledown Racino | VGTs / VLTs | VLT Racino | active | North Randall, OH[32] | |
| MGM Resorts International | MGM Northfield Park | VGTs / VLTs | VLT Racino | active | Northfield, OH[32] | |
| PENN Entertainment | Belterra Park | VGTs / VLTs | VLT Racino | active | Cincinnati, OH[32] | |
| PENN Entertainment | Hollywood Gaming at Mahoning Valley | VGTs / VLTs | VLT Racino | active | Youngstown, OH[32] | |
| PENN Entertainment | Hollywood Gaming at Dayton Raceway | VGTs / VLTs | VLT Racino | active | Dayton, OH[32] |
Enforcement
Penalties against licensed companies
| Date | Against | Action | Amount | What happened |
|---|---|---|---|---|
| Nov 20, 2024 | Crown OH Gaming, LLC (DraftKings) | Settlement Sports (online) | OCCC and Crown OH Gaming, LLC (DraftKings) signed a settlement agreement resolving Commission sports-gaming notice-of-violation case 2024-SGR-001. Trade press reported a $425,000 fine tied to banned proposition wagers and unauthorized deposit methods, but the Commission's own signed agreement is posted only as a scanned PDF image, so the specific violations and dollar amount could not be independently verified from accessible text; amount omitted pending confirmation.[34] | |
| Sep 20, 2023 | Hollywood Casino Columbus | Fine Commercial casinos | $200,000 | OCCC fined Hollywood Casino Columbus, a PENN Entertainment property, $200,000 under a settlement citing "security understaffing and the ability of individuals younger than 21 to access the casino"; PENN declined a hearing to contest the allegations.[35] |
| Apr 19, 2023 | PlayUp Interactive | Settlement Sports (online) | $90,000 | OCCC settled with PlayUp over its unlicensed "Slots+" wagering product, offered to Ohioans and marketed as a legal gambling game before PlayUp held any Ohio gaming license; PlayUp paid a $90,000 fine plus roughly $30,000 in restitution to affected players, withdrew its pending mobile sports-wagering license application, and agreed not to seek any Ohio gaming license for four years.[36] |
| Feb 15, 2023 | DraftKings | Fine Sports (online) | $500,000 | OCCC fined DraftKings $500,000, combining $350,000 for mailing sportsbook promotions (with a QR code and $200 in bet credits) to more than 2,500 Ohioans under 21, and $150,000 for ads that lacked conspicuous responsible-gambling messaging and mischaracterized a $200 offer as "free" when a $5 wager was actually required.[37] |
| Feb 15, 2023 | Penn Sports Interactive (Barstool Sportsbook) | Fine Sports (online) | $250,000 | OCCC fined Penn Sports Interactive $250,000 after Barstool Sportsbook promoted its app during a Barstool College Football Show taped on the University of Toledo campus, violating Ohio's ban on sportsbook promotion at colleges; compliance officer Chris Soriano said the company "fell short of the mark."[37] |
| Jan 18, 2023 | Caesars Sportsbook (American Wagering, Inc.) | Fine Sports (online) | $150,000 | OCCC fined American Wagering, Inc. (Caesars Sportsbook) $150,000 after an affiliate marketer's social-media ads promoted "free bets" that actually required a deposit and buried the required problem-gambling messaging in small type; Caesars waived its right to a hearing.[38] |
| 2023 | BetMGM | Fine Sports (online) | $150,000 | OCCC cited BetMGM, along with Caesars and DraftKings, for sports-wagering ads that failed to clearly and conspicuously include required problem-gambling messaging and that improperly promoted "free"/"risk-free" bets requiring a deposit; BetMGM paid a $150,000 fine, matching Caesars.[39],[40] |
Actions against unlicensed operators
| Date | Against | Action | Amount | What happened |
|---|---|---|---|---|
| Jul 16, 2026 | Unlicensed gaming locations (Columbus and Westerville, Ohio) | Other Skill games | OCCC agents and Columbus police disabled or seized about 51 suspected illegal slot-style machines at a north Columbus strip-mall business and a Westerville residence; the Commission said it had by then served warrants at more than 181 Ohio locations in its crackdown on what it calls "backdoor casinos."[41] | |
| Jun 14, 2026 | Unlicensed gaming locations (Cambridge, Ohio) | Other Skill games | OCCC agents and local police served warrants at multiple Cambridge, Ohio addresses, seizing or disabling about 146 suspected illegal slot machines along with cash, part of the Commission's ongoing ORC Chapter 3772 campaign against unlicensed cash-payout gaming machines.[42] | |
| Apr 14, 2026 | Kalshi (KalshiEX LLC) | Fine Prediction markets | $5.0M | OCCC issued a notice of intent to impose a $5 million civil penalty on KalshiEX LLC (Kalshi) for continuing to offer unlicensed sports event contracts in Ohio after the Commission's March 2025 cease-and-desist order, stating "Kalshi's refusal to stop offering sports gaming in Ohio necessitated the Commission to take action"; this is a proposed penalty subject to a hearing, not a final fine.[43] |
| Jul 25, 2025 | Shamrocks (Toledo and Oregon, Ohio) | Other Skill games | OCCC agents, with Oregon and Toledo police, served warrants at two Shamrocks locations and seized or disabled about 104 suspected illegal slot machines plus more than $50,000 in cash; the Commission said it had by then served warrants at more than 167 Ohio locations and seized or disabled over 7,306 illegal gaming machines statewide, more than all slot machines at Ohio's four licensed casinos combined.[44] | |
| Mar 31, 2025 | Crypto.com | Cease and desist Prediction markets | OCCC also sent Crypto.com a cease-and-desist letter over its sports event contracts, the first time Crypto.com was named in this round of state prediction-market enforcement actions; the Commission ordered compliance by April 14, 2025.[16] | |
| Mar 31, 2025 | Robinhood Markets, Inc. | Cease and desist Prediction markets | The same day it issued the Kalshi letter, OCCC sent Robinhood a cease-and-desist letter finding its sports event contracts constitute unlicensed sports gaming lacking Ohio's required consumer protections, and ordering it to stop offering them in Ohio by April 14, 2025.[16] | |
| Mar 31, 2025 | Kalshi Inc. d/b/a KalshiEX LLC | Cease and desist Prediction markets | OCCC Executive Director Matthew Schuler sent Kalshi a cease-and-desist letter finding its sports event contracts are unlicensed sports gaming under R.C. 3775.03(A), stating "Plainly stated, Kalshi is operating online sports gaming," and objecting that Kalshi's 18+ age gate falls below Ohio's statutory 21 gambling age; the Commission set an April 14, 2025 compliance deadline and warned that criminal sanctions could follow.[16],[45] |
Problem gambling
- State problem-gambling helpline number/name
- Ohio Problem Gambling Helpline, 1-800-589-9966secondary source only; number as commonly cited by OCCC/operator disclosures, not independently re-verified on casinocontrol.ohio.gov due to a site fetch error.[1]
- Statutory problem gambling funding (amount or % of tax)
- 2% of sports gaming tax revenue to the Problem Sports Gaming Fund (ORC 5753.031(C)(3)); 2% of the 33% casino tax to the Problem Casino Gambling and Addictions Fund (ORC 5753.03(D)(6)).[26],[28]
Self-exclusion enrollment
| Program | Count | As of | People | Notes |
|---|---|---|---|---|
| All gambling | Ever enrolled | Apr 5, 2024 | 8,440 | Voluntary Exclusion Program (casinos, racinos, sports betting and lottery), since it began.[46] |
| Currently enrolled | Apr 5, 2024 | 5,146 | Voluntary Exclusion Program.[46] |
Helpline contacts
| Year | Contacts | Notes |
|---|---|---|
| 2024 | 9,637 | Calls from April 2023 to March 2024, summed from a monthly chart. Approximate.[46] |
Economy
- Adults 21 and over
- 8.8M (2024; 11.9M residents)
- Gambling revenue per adult
- $395 in 2025 · 11th of 27 states with a full year of reports$3.5B kept by operators from commercial casinos, sports (online), sports (retail), vgts / vlts, divided by adults 21 and over. Tribal casinos and the lottery are not included.
- Gambling taxes collected
- $541M in FY2025 · 1.39% of all state taxes
- Gambling jobs
- 6,905 in 2025 · $50,686 average annual pay
Gambling taxes collectedState fiscal years
$200M$400M$600MFY2013FY2016FY2019FY2022FY2025$541M
Census Bureau tax collections on amusements and pari-mutuel wagering. Most states book casino, sports betting and video gaming taxes here; amusement taxes can also include admissions taxes unrelated to gambling.
Gambling jobsAnnual average
5,00010.0K2015201720192021202320256,905
Casinos, casino hotels, card rooms, bingo halls, off-track betting and slot-route operators, from the Bureau of Labor Statistics. Racetracks are not included. Jobs at tribal casinos are counted as government jobs.
Taxes by fiscal year
| Fiscal year | Amusement taxes | Pari-mutuel taxes | Share of state taxes |
|---|---|---|---|
| FY2025 | $361M | $180M | 1.39% |
| FY2024 | $354M | $144M | 1.33% |
| FY2023 | $391M | $70.6M | 1.19% |
| FY2022 | $374M | $4.0M | 1.01% |
| FY2021 | $250M | $3.7M | 0.73% |
| FY2020 | $313M | $3.8M | 1.03% |
| FY2019 | $315M | $5.0M | 1.04% |
| FY2018 | $305M | $5.2M | 1.06% |
| FY2017 | $298M | $5.5M | 1.03% |
| FY2016 | $307M | $5.6M | 1.09% |
Sources: U.S. Census Bureau, Vintage 2025 Population Estimates: Annual Estimates of the Resident Population for the United States, States (NST-EST2025-ALLDATA); U.S. Census Bureau, Annual Survey of State Government Tax Collections (STC): Historical Dataset; U.S. Bureau of Labor Statistics, Quarterly Census of Employment and Wages, 2025 annual averages, NAICS 7132 (Gambling industries)
Timeline
- Sep 30, 2026 · Other · Online casinoHB 298 sponsor says igaming bill unlikely to move before 2027 gubernatorial transition[6]
- Sep 25, 2026 · Court Ruling · Prediction markets6th Circuit decides KalshiEX LLC v. Schuler, affirming denial of Kalshi's preliminary injunction against OCCC enforcement[19],[20]KalshiEX LLC v. Schuler, No. 26-3196 (6th Cir. Sept. 25, 2026) (decided with KalshiEX v. Orgel, No. 26-5235 (Tenn.))
- May 6, 2026 · Enforcement Action · Skill gamesOCCC and Akron Police disable 27 illegal skill-game/sweepstakes machines[22]
- Oct 7, 2025 · Court Ruling · Prediction marketsKalshi sues OCCC and Ohio AG Dave Yost in federal court seeking to block enforcement[18]Kalshi, Inc. v. Ohio Casino Control Commission et al. (S.D. Ohio, filed on or about Oct. 7, 2025)
- Oct 6, 2025 · Enforcement Action · Prediction marketsOCCC Executive Director sends further compliance letter to Kalshi ahead of Oct. 20 deadline[18]
- May 2025 · Other · Online casinoRep. Brian Stewart files HB 298 to legalize igaming, create ilottery framework and ban sweepstakes casinos[4],[15]2025 Ohio HB 298
- Mar 31, 2025 · Cease And Desist · Prediction marketsOCCC issues cease-and-desist letters to Kalshi, Robinhood and Crypto.com over sports event contracts[16],[17]
- Jul 4, 2023 · Tax Change · Sports (online)FY2024-25 budget (HB 33) doubles sports-gaming tax from 10% to 20%[26],[27]2023 Ohio HB 33; Ohio Rev. Code § 5753.021
- Jul 4, 2023 · Tax Change · Sports (retail)FY2024-25 budget (HB 33) doubles sports-gaming tax from 10% to 20%[26],[27]2023 Ohio HB 33; Ohio Rev. Code § 5753.021
- Jan 1, 2023 · Launched · Sports (online)Ohio mobile sports wagering market launches statewide at midnight[3]
- Jan 1, 2023 · Launched · Sports (retail)Ohio retail sportsbooks and kiosks go live statewide[3]
- Dec 22, 2021 · Legalized · Sports (online)Gov. DeWine signs HB 29, legalizing retail and mobile sports wagering[2]2021 Ohio HB 29
- Dec 22, 2021 · Legalized · Sports (retail)Gov. DeWine signs HB 29, legalizing retail and mobile sports wagering[2]2021 Ohio HB 29
- Dec 22, 2017 · Legalized · Daily fantasyGov. Kasich signs HB 132, legalizing and licensing daily fantasy sports[12]
- May 14, 2012 · Launched · Commercial casinosFirst Ohio commercial casino (Horseshoe Cleveland) opens[8]
- Nov 3, 2009 · Legalized · Commercial casinosVoters approve Issue 3, authorizing four commercial casinos[7]Ohio Const. art. XV, § 6
Regulators
- Ohio Casino Control Commission — Commercial casinos, Sports (retail), Sports (online), Daily fantasy, Pick'em fantasy, Skill games, Prediction markets, Esports betting
- Ohio Lottery Commission — Lottery, iLottery, Lottery couriers, VGTs / VLTs
- Ohio State Racing Commission — Pari-mutuel, Advance deposit wagering, Historical horse racing
- Ohio Attorney General (Charitable Law Section) — Charitable gaming
Sources
- Ohio Revised Code Chapter 3775 — Sports Gaming · Ohio Legislative Service Commission / codes.ohio.gov · statute · retrieved Oct 10, 2026
“under twenty-one years of age”
- Ohio Governor Signs Sports-Betting Bill, Puts Legal Wagering on Track to Begin in 2022 · Covers.com · press · retrieved Oct 10, 2026
“Gov. Mike DeWine signed House Bill 29 into law”
- Ohio Sports Betting Market Will Launch Jan. 1, 2023 · Legal Sports Report · secondary · retrieved Oct 10, 2026
“Operators will pay a 10 percent tax on net revenue, which will be directed to public education and problem gambling services.”
- iGaming Bill Prohibiting Sweepstakes Filed in Ohio this Month · Covers.com · press · retrieved Oct 10, 2026
“The bill taxes gross iGaming revenue at a 28% tax rate... restricts iGaming licenses to Ohio's current land casinos and racinos.”
- What's the outlook for Ohio online casinos in 2026 · Action Network · secondary · retrieved Oct 10, 2026
“Senate Bill 197, sponsored by Senator Nathan Manning, envisioned a broader market that would invite out-of-state operators at higher costs. It expanded to include online lottery and horse racing and suggested tax rates of up to 40%.”
- Ohio iGaming bill sponsor sees 2027 opening for legalization · SBC Americas · secondary · retrieved Oct 10, 2026
“the sponsor of HB 298, Rep. Brian Stewart, sees an iGaming bill as unlikely to move before the end of the year”
- Ohio Revised Code Chapter 3772 — Casino Gaming · Ohio Legislative Service Commission / codes.ohio.gov · statute · retrieved Oct 10, 2026
“Casino gaming shall be conducted only by licensed casino operators of the four casino facilities.”
- Ohio Racinos: All 7 Locations, Games, and Rules · LegalClarity · secondary · retrieved Oct 10, 2026
“patrons must be at least 21 to play the slots and the minimum age for parimutuel betting is 18”
- Ohio Revised Code Chapter 3770 — State Lottery · Ohio Legislative Service Commission / codes.ohio.gov · statute · retrieved Oct 10, 2026
“No person shall sell a lottery ticket to any person under eighteen years of age.”
- Ohio Lottery · Wikipedia · secondary · retrieved Oct 10, 2026
“The Ohio Lottery Commission was formed in May 1973... began sales in August 1974 with the game Buckeye 300.”
- You can now buy lottery tickets on your phone in Ohio, but Ohio Lottery doesn't back it · Cleveland 19 News · press · retrieved Oct 10, 2026
“the Ohio Lottery cannot guarantee the validity of purchases made via these applications or that appropriate payment will be made to players”
- Ohio: Lawmakers pass legislation regulating daily fantasy sports contests · McDonald Hopkins · secondary · retrieved Oct 10, 2026
“the bill gives the Ohio Casino Control Commission jurisdiction over fantasy sports, and requires all operators secure a licence”
- Ohio approves DFS law · Global Gaming Business · secondary · retrieved Oct 10, 2026
“Players would have to be at least 18 years of age.”
- Ohio Revised Code Chapter 3769 — Horse Racing · Ohio Legislative Service Commission / codes.ohio.gov · statute · retrieved Oct 10, 2026
“Four per cent of all sums over four hundred thousand dollars wagered.”
- Ohio Becomes 12th State To Introduce Bill Targeting Sweeps Casinos · Sweepsy · secondary · retrieved Oct 10, 2026
“House Bill 298... would also ban online sweepstakes games”
- Ohio Casino Control Commission issues cease and desist to three companies · 13abc (WTVG) · press · retrieved Oct 10, 2026
“The OCCC determined the contracts offered by the companies met the definition of sports gaming which requires licensure”
- News: Ohio Becomes Latest State To Send Cease-And-Desist Letters To Kalshi, Robinhood · The Closing Line (Substack) · secondary · retrieved Oct 10, 2026
“do not have the consumer protections required under Ohio law”
- Kalshi Sues Ohio Casino Control Commission and Attorney General · CardPlayer · press · retrieved Oct 10, 2026
“a temporary restraining order to stop regulators from acting against Kalshi for now, and ultimately a permanent injunction”
- KalshiEX LLC v. Schuler · Leagle (6th Circuit opinion, Judge Gibbons; argued 2026-07-30, decided 2026-09-25; before Clay, Gibbons, Bloomekatz) · court · retrieved Oct 10, 2026
“Kalshi is a financial services company that operates a designated contract market (DCM),”
- Kalshi loses again as Sixth Circuit sides with Ohio, Tennessee · SBC Americas · press · retrieved Oct 10, 2026
- Ohio Revised Code Chapter 2915 — Gambling · Ohio Legislative Service Commission / codes.ohio.gov · statute · retrieved Oct 10, 2026
“it is illegal for a person to conduct or advertise bingo unless the person is a charitable organization that has obtained a license”
- Ohio Casino Control Commission seizes 27 illegal machines in Akron · Cleveland 19 News · press · retrieved Oct 10, 2026
“served search warrants at more than 181 locations and seized or disabled more than 7,948 illegal slot machines to date”
- Lottery Courier Services in the US: Latest Regulatory Developments Explained · Vixio · secondary · retrieved Oct 10, 2026
“five states, Arkansas, Colorado, New Jersey, New York, and Oregon, now expressly regulate lottery courier services”
- Local lawmaker aims to halve Ohio sports betting tax rate · Dayton Daily News · press · retrieved Oct 10, 2026
“Sen. Jay Antani's Senate Bill 190 would reverse the increase”
- Ohio Revised Code Section 3775.04 — Sports gaming proprietor licenses · Ohio Legislative Service Commission / codes.ohio.gov · statute · retrieved Oct 10, 2026
“Initial or renewed license - type A sports gaming proprietor that is a professional sports organization and that is not contracting with more than one mobile management services provider $500,000 $125,000 $125,000 $125,000 $125,000”
- Ohio Revised Code Chapter 5753 — Casino and Sports Gaming Tax (incl. § 5753.021, § 5753.031) · Ohio Legislative Service Commission / codes.ohio.gov · statute · retrieved Oct 10, 2026
“at the rate of twenty per cent of the sports gaming receipts received by the proprietor”
- Ohio Sports Betting Tax Doubled After DeWine Signs Budget · Legal Sports Report · secondary · retrieved Oct 10, 2026
“The budget conference committee agreed on a version of the budget that would double the current tax rate of 10% on sports betting to 20%.”
- Ohio Revised Code § 5753.03 — Distribution of casino tax revenue · Ohio Legislative Service Commission / codes.ohio.gov · statute · retrieved Oct 10, 2026
“to make payments as required by Section 6(C)(3)(a) of Article XV, Ohio Constitution”
- Ohio Rev. Code § 3774.02 — Fantasy contest operator license · Ohio Legislative Service Commission / codes.ohio.gov · statute · retrieved Oct 10, 2026
“pay to the commission a nonrefundable license fee”
- Ohio Admin. Code 3770:2-3-08 — Video lottery sales agent commission · Ohio Legislative Service Commission / codes.ohio.gov · regulation · retrieved Oct 10, 2026
“sixty-six and one-half per cent”
- Ohio Rev. Code § 3769.087 — Video lottery terminal income directed to horse racing · Ohio Legislative Service Commission / codes.ohio.gov · statute · retrieved Oct 10, 2026
“shall not exceed forty-five per cent of video lottery terminal income”
- Sports Gaming Proprietors and Services Providers (Last Updated 10/16/2025) · Ohio Casino Control Commission · regulator page · retrieved Oct 10, 2026
“Type-A Sports Gaming Proprietor | 1st Mobile Management Services Provider | License Status | Currently Operating”
- 5 fantasy sports operators now licensed by Ohio regulators · Dayton Daily News · press · retrieved Oct 10, 2026
“The Ohio Casino Control Commission voted to approve the first licenses for fantasy sports contest operators ... DraftKings, FanDuel and Yahoo Fantasy Sports among those licensed.”
- 11-20-24 Signed Settlement Agreement (DraftKings) · Ohio Casino Control Commission · filing · retrieved Oct 11, 2026
- Ohio Commission imposes $200,000 penalty on Hollywood Casino Columbus · CDC Gaming · secondary · retrieved Oct 11, 2026
“security understaffing and the ability of individuals younger than 21 to access the casino”
- Ohio: PlayUp fined and barred from providing sports betting in state · CDC Gaming · secondary · retrieved Oct 11, 2026
- DraftKings, Barstool Fined for Ohio Sports Betting Violations · Casino.org · secondary · retrieved Oct 11, 2026
“The commission approved the agreement, which calls for the Boston-based company to pay $500K in fines.”
- Sports gambling group to pay $150,000 fine from Ohio Casino Control Commission · NBC4 WCMH-TV · secondary · retrieved Oct 11, 2026
“did not include necessary problem gambling messaging”
- Ohio Regulator Hits More Sports Betting Sites with Proposed Fines Over Advertising Issues · Covers.com · secondary · retrieved Oct 11, 2026
“The Ohio Casino Control Commission (OCCC) is seeking "$150,000 fines for all three operators."”
- In 1st year of legal sports gambling in Ohio, more than $1 million in fines were collected · Cleveland 19 News (WOIO) · secondary · retrieved Oct 11, 2026
“offering online gaming products to Ohioans in violation of state law”
- State Raids Knock Out 51 Suspected Slot Machines In Columbus, Westerville · Hoodline · secondary · retrieved Oct 11, 2026
“backdoor casinos”
- Cambridge Raids Clean Out 146 Suspected Illegal Slot Machines · Hoodline · secondary · retrieved Oct 11, 2026
“Illegal casinos harm communities and Ohioans that live in and contribute to those communities.”
- Ohio Casino Control Commission intends to fine Kalshi $5 million · CDC Gaming · secondary · retrieved Oct 11, 2026
“Kalshi's refusal to stop offering sports gaming in Ohio necessitated the Commission to take action”
- Ohio Casino Control Commission seizes illegal gaming machines · Crescent-News · secondary · retrieved Oct 11, 2026
“There are real human costs behind illegal casinos.”
- The Current: Inside The Kalshi Cease-And-Desist Letter In Ohio · Closing Line (Substack) · secondary · retrieved Oct 11, 2026
“Plainly stated, Kalshi is operating online sports gaming.”
- Ohio Voluntary Exclusion Program Statistics · Ohio Casino Control Commission · regulator report · retrieved Oct 11, 2026