Ohio Administrative Code › Title 5703 - Department of Taxation › Chapter 5703-30 - Sports Gaming Proprietor as a Taxpayer › Section 5703-30-01 - Definition of a taxpayer

Current through all regulations passed and filed through July 1, 2024
(A) Unless stated otherwise, terms not
			 defined or clarified in this rule have the same meaning as in Chapter 3775., 5747., or 5753. of the Revised Code.
(B) For purposes of the sports gaming
			 receipts tax, "taxpayer" is defined in section
			 5753.01 as "a sports gaming
			 proprietor subject to the tax levied under section
			 5753.021 of the Revised Code."
			 However, division (E)(1) of sections
			 3775.05 and
			 3775.051 of the Revised Code
			 indicate that unless the context requires otherwise, references in the Revised
			 Code to a sports gaming proprietor apply to a mobile management services
			 provider and management services provider to the extent that the mobile
			 management services provider or management
								services
			 provider is acting on behalf of a type A or type B sports gaming proprietor,
			 respectively, pursuant to the contract acknowledged in the same sections.
(C) For
			 purposes of Title LVII of the Revised Code, due to the nature and
			 responsibilities for tax liabilities, the statement in division (E)(1) of
			 sections 3775.05 and
			 3775.051 of the Revised Code is
			 not applicable, except as authorized by
								paragraphs
			 (D) and (E) of this rule. A sports gaming
			 proprietor is the taxpayer with respect to the tax levied in section
			 5753.021 of the Revised Code
			 and the requirements imposed under section
			 5747.063 of the Revised
			 Code. Nothing in this rule prevents a sports gaming proprietor from
			 authorizing a management services provider, mobile management services
			 provider, or other representative from filing on its behalf.
(D) If a sports gaming proprietor is a
			 professional sports organization and is a member of a league, association, or
			 organization that prevents the sports gaming proprietor from being subject to
			 the regulatory control of the Ohio casino control commission or from otherwise
			 operating under the license issued by the Ohio casino control commission, the
			 professional sports organization that has contractually appointed a designee
			 operator may also identify the designee operator as the taxpayer for purposes
			 of the tax levied in section
			 5753.021 of the Revised Code and
			 the requirements imposed under section
			 5747.063 of the Revised Code.
			 Because of the relationship between these two parties, if a designee operator
			 is named the taxpayer, any correspondence, billings, assessments, or refunds
			 will be issued in the name of the designee operator.
(E)
								A sports gaming
			 proprietor may designate, on a form prescribed by the commissioner, mobile
			 management services providers or a management services provider that will
			 register as the taxpayer for purposes of the requirements imposed under section
			 5747.063 of the Revised Code. If
			 designated by both parties, a mobile management services provider or a
			 management services provider is the taxpayer and any correspondence, billings,
			 assessments, or refunds will be issued in the name of the mobile management
			 services provider or management services provider.
(F)
			 Except as identified in section
			 3775.14 of the Revised Code,
			 section 5753.04 of the Revised Code
			 allows the tax commissioner to disclose any information in a return of a sports
			 gaming proprietor concerning sports gaming receipts. This will be true
			 regardless of whether the sports gaming proprietor or the designee operator is
			 listed as the taxpayer.