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GROSS CASINO REVENUE: Quarterly Distribution to Schools, Fiscal Year 2020

The first Ohio casinos opened in May 2012 in Cleveland and Toledo, followed by the opening of the Columbus facility in October 2012.  Operations began in Cincinnati in March 2013.  Each casino is required to file and remit taxes to the state of Ohio daily.  Revenue accumulates in the Casino Tax Revenue Fund; payments are made by the Ohio Department of Taxation at the end of a calendar quarter. Pursuant to the funding shares prescribed by Ohio Revised Code section 5753.03; money is transferred from the Ohio Casino Tax Revenue Fund into the separate funds shown:

5.00%

Host City Fund

34.0%

County Student Fund *

51.0%

County Fund

3.0%

Casino Control Commission Fund - one percent (1%) of the amount deposited into this fund is subsequently transferred to the Casino Tax Administration Fund

3.0%

Ohio State Racing Commission Fund

2.0%

Law Enforcement Training Fund (Ohio Attorney General’s Office) - eighty-five percent (85%) of the amount deposited is subsequently transferred into the Police Officer Training Academy Fund; and fifteen percent (15%) is transferred into the Criminal Justice Services Casino Tax Revenue Fund

2.0%

Problem Gambling & Addictions Fund (Alcohol and Drug Addictions Services)

*

Money is distributed from this fund to all school districts in Ohio based upon student populations as certified by the Department of Education. Taxation receives a student count by county and by district within the county. Money is remitted directly to the school districts by January 31st and August 31st.

This table shows the second fiscal year 2020 semi-annual distribution from the gross casino revenue student fund to all schools. The student population (or count) is also shown; the distributions are based upon student populations as certified by the Department of Education.

The most recent distribution for 995 school districts was approximately $47.0 million resulting in a total of approximately $96.0 million for the fiscal year. In this distribution, approximately $41.6 million was distributed to 610 traditional school districts, approximately $2.5 million to 49 joint vocational and technical schools and approximately $2.9 million to 336 non-traditional schools; the latter includes education centers such as community schools, charter schools, preparatory schools, fitness and digital academies.

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