As Introduced
136th General Assembly
Regular Session S. B. No. 150
2025-2026
Senator Blessing
To amend sections 123.28, 123.281, 5753.021, and
5753.031 and to enact section 123.282 of the
Revised Code to increase the sports gaming tax,
to allocate revenue from the increased tax to
fund sports venues and interscholastic
athletics, and to create a commission to
evaluate projects and award sports venue funds.
BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF OHIO:
Section 1. That sections 123.28, 123.281, 5753.021, and
5753.031 be amended and section 123.282 of the Revised Code be
enacted to read as follows:
Sec. 123.28. As used in this section and in section
sections 123.281 and 123.282 of the Revised Code:
(A) "Culture" means any of the following:
(1) Visual, musical, dramatic, graphic, design, and other
arts, including, but not limited to, architecture, dance,
literature, motion pictures, music, painting, photography,
sculpture, and theater, and the provision of training or
education in these arts;
(2) The presentation or making available, in museums or
other indoor or outdoor facilities, of principles of science and
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their development, use, or application in business, industry, or
commerce or of the history, heritage, development, presentation,
and uses of the arts described in division (A)(1) of this
section and of transportation;
(3) The preservation, presentation, or making available of
features of archaeological, architectural, environmental, or
historical interest or significance in a state historical
facility or a local historical facility.
(B) "Cultural organization" means either of the following:
(1) A governmental agency or Ohio nonprofit corporation,
including the Ohio history connection, that provides programs or
activities in areas directly concerned with culture;
(2) A regional arts and cultural district as defined in
section 3381.01 of the Revised Code.
(C) "Cultural project" means all or any portion of an Ohio
cultural facility for which the general assembly has made an
appropriation or has specifically authorized the spending of
money or the making of rental payments relating to the financing
of construction.
(D) "Cooperative use agreement" means a contract between
the Ohio facilities construction commission and a cultural
organization providing the terms and conditions of the
cooperative use of an Ohio cultural facility.
(E) "Costs of operation" means amounts required to manage
an Ohio cultural facility that are incurred following the
completion of construction of its cultural project, provided
that both of the following apply:
(1) Those amounts either:
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(a) Have been committed to a fund dedicated to that
purpose;
(b) Equal the principal of any endowment fund, the income
from which is dedicated to that purpose.
(2) The commission and the cultural organization have
executed an agreement with respect to either of those funds.
(F) "Governmental agency" means a state agency, a state
institution of higher education as defined in section 3345.12 of
the Revised Code, a municipal corporation, county, township, or
school district, a port authority created under Chapter 4582. of
the Revised Code, any other political subdivision or special
district in this state established by or pursuant to law, or any
combination of these entities; except where otherwise indicated,
the United States or any department, division, or agency of the
United States, or any agency, commission, or authority
established pursuant to an interstate compact or agreement.
(G) "Local contributions" means the value of an asset
provided by or on behalf of a cultural organization from sources
other than the state, the value and nature of which shall be
approved by the Ohio facilities construction commission, in its
sole discretion. "Local contributions" may include the value of
the site where a cultural project is to be constructed. All
"local contributions," except a contribution attributable to
such a site, shall be for the costs of construction of a
cultural project or the creation or expansion of an endowment
for the costs of operation of a cultural facility.
(H) "Local historical facility" means a site or facility,
other than a state historical facility, of archaeological,
architectural, environmental, or historical interest or
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significance, or a facility, including a storage facility,
appurtenant to the operations of such a site or facility, that
is owned by a cultural organization and is used for or in
connection with cultural activities, including the presentation
or making available of culture to the public.
(I) "Manage," "operate," or "management" means the
provision of, or the exercise of control over the provision of,
activities:
(1) Relating to culture for an Ohio cultural facility,
including as applicable, but not limited to, providing for
displays, exhibitions, specimens, and models; booking of
artists, performances, or presentations; scheduling; and hiring
or contracting for directors, curators, technical and scientific
staff, ushers, stage managers, and others directly related to
the cultural activities in the facility; but not including
general building services;
(2) Relating to sports and athletic events for an Ohio
sports facility, including as applicable, but not limited to,
providing for booking of athletes, teams, and events;
scheduling; and hiring or contracting for staff, ushers,
managers, and others directly related to the sports and athletic
events in the facility; but not including general building
services.
(J) "Ohio cultural facility" means any of the following:
(1) The theaters located in the state office tower at 77
South High street in Columbus;
(2) Any cultural facility in this state that is managed
directly by, or is subject to a cooperative use or management
agreement with, the Ohio facilities construction commission.
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(3) A state historical facility or a local historical
facility.
(K) "Construction" includes acquisition, including
acquisition by lease-purchase, demolition, reconstruction,
alteration, renovation, remodeling, enlargement, improvement,
site improvements, and related equipping and furnishing.
(L) "State historical facility" means a site or facility
that has all of the following characteristics:
(1) It is created, supervised, operated, protected,
maintained, and promoted by the Ohio history connection pursuant
to the Ohio history connection's performance of public functions
under sections 149.30 and 149.302 of the Revised Code.
(2) Its title must reside wholly or in part with the
state, the Ohio history connection, or both the state and the
Ohio history connection.
(3) It is managed directly by or is subject to a
cooperative use or management agreement with the Ohio facilities
construction commission and is used for or in connection with
cultural activities, including the presentation or making
available of culture to the public.
(M) "Ohio sports facility" means all or a portion of a
stadium, arena, tennis facility, motorsports complex, or other
capital facility in this state. A primary purpose of the
facility shall be to provide a site or venue for the
presentation to the public of motorsports events, professional
tennis tournaments, or events of one or more major or minor
league professional athletic or sports teams that are associated
with the state or with a city or region of the state. The
facility shall be, in the case of a motorsports complex, owned
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by the state or governmental agency, or in all other instances,
owned by or located on real property owned by the state or a
governmental agency, and includes all parking facilities,
walkways, and other auxiliary facilities, equipment,
furnishings, and real and personal property and interests and
rights therein, that may be appropriate for or used for or in
connection with the facility or its operation, for capital costs
of which state funds are spent pursuant to this section and
section 123.281 of the Revised Code. A facility constructed as
an Ohio sports facility may be both an Ohio cultural facility
and an Ohio sports facility.
(N) "Motorsports" means sporting events in which motor
vehicles are driven on a clearly demarcated tracked surface.
(O) "Professional sports franchise" means a member of the
national football league, women's national football conference,
women's football alliance, women's football league association,
national hockey league, professional women's hockey league,
major league baseball, women's professional baseball league,
major league soccer, national women's soccer league, national
basketball association, or the women's national basketball
association, or a successor of such an entity.
(P) "Minor league sports franchise" means a sports
franchise that is officially affiliated as a developmental
league for a professional sports franchise.
Sec. 123.281. (A) The Ohio facilities construction
commission shall provide for the construction of a cultural
project in conformity with Chapter 153. of the Revised Code,
except for construction services provided on behalf of the state
by a governmental agency or a cultural organization in
accordance with divisions (B) and (C) of this section.
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(B) In order for a governmental agency or a cultural
organization to provide construction services on behalf of the
state for a cultural project, other than a state historical
facility, for which the general assembly has made an
appropriation or specifically authorized the spending of money
or the making of rental payments relating to the financing of
the construction, the governmental agency or cultural
organization shall submit to the Ohio facilities construction
commission a cooperative use agreement that includes, but is not
limited to, provisions that:
(1) Specify how the proposed project will support culture;
(2) Specify that the governmental agency or cultural
organization has local contributions amounting to not less than
fifty per cent of the total state funding for the cultural
project;
(3) Specify that the funds shall be used only for
construction;
(4) Identify the facility to be constructed, renovated,
remodeled, or improved;
(5) Specify that the project scope meets the intent and
purpose of the project appropriation and that the project can be
completed and ready to support culture without exceeding
appropriated funds;
(6) Specify that the governmental agency or cultural
organization shall hold the Ohio facilities construction
commission harmless from all liability for the operation and
maintenance costs of the facility;
(7) Specify that the agreement or any actions taken under
it are not subject to Chapter 123. or 153. of the Revised Code,
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except for sections 123.20, 123.201, 123.21, 123.28, 123.281,
and 153.011 of the Revised Code, and are subject to Chapter
4115. of the Revised Code; and
(8) Provide that amendments to the agreement shall require
the approval of the Ohio facilities construction commission.
(C) In order for a cultural organization to provide
construction services on behalf of the state for a state
historical facility for which the general assembly has made an
appropriation or specifically authorized the spending of money
or the making of rental payments relating to the financing of
the construction, the cultural organization shall submit to the
Ohio facilities construction commission a cooperative use
agreement that includes, but is not limited to, provisions that:
(1) Specify how the proposed project will support culture;
(2) Specify that the funds shall be used only for
construction;
(3) Specify that not more than three per cent of the funds
may be used by the cultural organization to administer the
project;
(4) Identify the facility to be constructed, renovated,
remodeled, or improved;
(5) Specify that the project scope meets the intent and
purpose of the project appropriation and that the project can be
completed and ready to support culture without exceeding
appropriated funds;
(6) Specify that the cultural organization shall hold the
Ohio facilities construction commission harmless from all
liability for the operation and maintenance costs of the
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facility;
(7) Specify that the agreement or any actions taken under
it are not subject to Chapter 123., 153., or 4115. of the
Revised Code, except for sections 123.20, 123.201, 123.21,
123.28, and 123.281 of the Revised Code; and
(8) Provide that amendments to the agreement shall require
the approval of the Ohio facilities construction commission.
(D) For an Ohio sports facility that is financed in part
by obligations issued under Chapter 154. of the Revised Code,
construction services shall be provided on behalf of the state
by or at the direction of the governmental agency or nonprofit
corporation that will own or be responsible for the management
of the facility. Any construction services to be provided by a
governmental agency or nonprofit corporation shall be specified
in a cooperative use agreement between the Ohio facilities
construction commission and the governmental agency or nonprofit
corporation. The agreement and any actions taken under it are
not subject to Chapter 123. or 153. of the Revised Code, except
for sections 123.20, 123.201, 123.21, 123.28, 123.281, and
153.011 of the Revised Code, and are subject to Chapter 4115. of
the Revised Code.
(E) State Except as provided in section 123.282 of the
Revised Code, state funds shall not be used to pay or reimburse
more than fifteen per cent of the initial estimated construction
cost of an Ohio sports facility, excluding any site acquisition
cost, and no state funds, including any state bond proceeds,
shall be spent on any Ohio sports facility under this chapter
unless, with respect to that facility, all of the following
apply:
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(1) The Ohio facilities construction commission has
received a financial and development plan satisfactory to it,
and provision has been made, by agreement or otherwise,
satisfactory to the commission, for a contribution amounting to
not less than eighty-five per cent of the total estimated
construction cost of the facility, excluding any site
acquisition cost, from sources other than the state.
(2) The general assembly has specifically authorized the
spending of money on, or made an appropriation for, the
construction of the facility, or for rental payments relating to
state financing of all or a portion of the costs of constructing
the facility. Authorization to spend money, or an appropriation,
for planning or determining the feasibility of or need for the
facility does not constitute authorization to spend money on, or
an appropriation for, costs of constructing the facility.
(3) If state bond proceeds are being used for the Ohio
sports facility, the state or a governmental agency owns or has
sufficient property interests in the facility or in the site of
the facility or in the portion or portions of the facility
financed from proceeds of state bonds, which may include, but is
not limited to, the right to use or to require the use of the
facility for the presentation of sport and athletic events to
the public at the facility.
(F) In addition to the requirements of division (E) of
this section, no state funds, including any state bond proceeds,
shall be spent on any Ohio sports facility that is a motorsports
complex, unless, with respect to that facility, both of the
following apply:
(1) Motorsports events shall be presented at the facility
pursuant to a lease entered into with the owner of the facility.
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The term of the lease shall be for a period of not less than the
greater of the useful life of the portion of the facility
financed from proceeds of state bonds as determined using the
guidelines for maximum maturities as provided under divisions
(B) and (C) of section 133.20 of the Revised Code, or the period
of time remaining to the date of payment or provision for
payment of outstanding state bonds allocable to costs of the
facility, all as determined by the director of budget and
management and certified by the executive director of the Ohio
facilities construction commission and to the treasurer of
state.
(2) Any motorsports organization that commits to using the
facility for an established period of time shall give the
political subdivision in which the facility is located not less
than six months' advance notice if the organization intends to
cease utilizing the facility prior to the expiration of that
established period. Such a motorsports organization shall be
liable to the state for any state funds used on the construction
costs of the facility.
(G) In addition to the requirements of division (E) of
this section, no state bond proceeds shall be spent on any Ohio
sports facility that is a tennis facility, unless the owner or
manager of the facility provides contractual commitments from a
national or international professional tennis organization in a
form acceptable to the Ohio facilities construction commission
that assures that one or more sanctioned professional tennis
events will be presented at the facility during each year that
the bonds remain outstanding.
Sec. 123.282. (A) The sports venue redevelopment
commission is created. The commission shall evaluate and approve
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projects to be supported by the sports venue redevelopment fund
created under division (A)(5) of section 5753.031 of the Revised
Code. The sports venue redevelopment fund shall be used to
support the renovation or construction of Ohio sports facilities
within the state as determined by the commission.
(B) The commission consists of the following members:
(1) Three members appointed by the governor;
(2) Two members appointed by the speaker of the house of
representatives;
(3) Two members appointed by the president of the senate.
The members shall serve at the pleasure of the appointing
authority. All members shall receive any actual and necessary
expenses. All members shall be current residents of the state.
No member shall serve on the commission more than eight years,
whether consecutive or not.
(C) No member of the commission shall have any financial
interest in, contract with, represent, advise, or be employed by
any professional sports franchise, professional sports league,
or minor league sports franchise before appointment, during the
time of appointment, or for two years after appointment.
(D) All projects supported by the sports venue
redevelopment fund shall be evaluated and approved by a majority
vote of the commission. The commission shall adopt policies and
procedures for the administration of the fund and for project
evaluation and selection.
(1) For an Ohio sports facility to receive funding from
the sports venue redevelopment fund, the facility shall meet all
of the following requirements:
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(a) The facility is owned by the state or a political
subdivision of the state.
(b) A primary purpose of the facility is to provide a site
or venue for the presentation of events of a professional sports
franchise or minor league sports franchise that is committed to
playing a majority of the franchise's home games at the facility
after completion of the construction or renovation of the
facility.
(c) The professional sports franchise or minor league
sports franchise using the facility is located in this state.
(2) An eligible Ohio sports facility may receive not more
than forty per cent of the total project cost under this
section, excluding site acquisition costs.
(3) In awarding funds from the sports venue redevelopment
fund, the commission shall consider all of the following:
(a) The total number of seats in the facility;
(b) The actual or projected annual facility attendance;
(c) The total square footage of the facility complex and
the total square footage of usable and programmable space in the
facility;
(d) Whether the facility is domed or open air and the
mechanical complexity of the facility;
(e) Whether the facility is usable by the public for other
purposes, such as for conference centers, concerts, or other
entertainment venues and facilities;
(f) The age of the facility and any public or private
capital investments in the facility since its initial
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construction;
(g) The remaining or extended lease term of any current
tenants;
(h) Whether there exists, and if so the terms and
conditions of, any nonrelocation agreements.
Sec. 5753.021. For the purposes of funding the education
and interscholastic athletic needs of this state, funding
efforts to alleviate problem sports gaming, to continue to
derive economic impact from publicly owned professional sports
facilities in Ohio, and defraying the costs of enforcing and
administering the law governing sports gaming and the tax levied
by this section, a tax is hereby levied on the sports gaming
receipts of a sports gaming proprietor at the rate of twenty
thirty-six per cent of the sports gaming receipts received by
the proprietor from the operation of sports gaming in this
state.
The tax imposed under this section is in addition to any
other taxes or fees imposed under the Revised Code.
Sec. 5753.031. (A) For the purpose of receiving and
distributing, and accounting for, revenue received from the tax
levied by section 5753.021 of the Revised Code and from fines
imposed under Chapter 3775. of the Revised Code, the following
funds are created in the state treasury:
(1) The sports gaming revenue fund;
(2) The sports gaming tax administration fund, which the
tax commissioner shall use to defray the costs incurred in
administering the tax levied by section 5753.021 of the Revised
Code;
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(3) The sports gaming profits education fund, which shall
be used for the support of public and nonpublic education for
students in grades kindergarten through twelve as determined in
appropriations made by the general assembly . ;
(4) The problem sports gaming fund ;
(5) The sports venue redevelopment fund, which shall be
used for the support of renovation or construction of Ohio
sports facilities within the state as determined by the sports
venue redevelopment commission as set forth in section 123.282
of the Revised Code;
(6) The interscholastic athletics fund, which shall be
used for the support of interscholastic athletics and other
extracurricular activities for students in grades kindergarten
through twelve as determined in appropriations made by the
general assembly.
(B)(1) All of the following shall be deposited into the
sports gaming revenue fund:
(a) All money collected from the tax levied under section
5753.021 of the Revised Code;
(b) The remainder of the fees described in division (G)(2)
of section 3775.02 of the Revised Code, after the Ohio casino
control commission deposits the required amount in the sports
gaming profits veterans fund under that division;
(c) Unclaimed winnings collected under division (F) of
section 3775.10 of the Revised Code;
(d) Any fines collected under Chapter 3775. of the Revised
Code.
(2) All other fees collected under Chapter 3775. of the
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Revised Code shall be deposited into the casino control
commission fund created under section 5753.03 of the Revised
Code.
(C)(1) From the sports gaming revenue fund, the director
of budget and management shall transfer as needed to the tax
refund fund amounts equal to the refunds certified by the tax
commissioner under section 5753.06 of the Revised Code and
attributable to the tax levied under section 5753.021 of the
Revised Code.
(2) Not later than the fifteenth day of each month, the
director of budget and management shall transfer from the sports
gaming revenue fund to the sports gaming tax administration fund
the amount necessary to reimburse the department of taxation's
actual expenses incurred in administering the tax levied under
section 5753.021 of the Revised Code.
(3) Of the amount in the sports gaming revenue fund
remaining after making the transfers required by divisions (C)
(1) and (2) of this section, the director of budget and
management shall transfer, on or before the fifteenth day of the
month following the end of each calendar quarter, amounts to
each fund as follows:
(a) Ninety-eight per cent 54.44% to the sports gaming
profits education fund;
(b) Two per cent 1.11% to the problem sports gaming fund ;
(c) 40.89% to the sports venue redevelopment fund;
(d) 3.56% to the interscholastic athletics fund .
(D) All interest generated by the funds created under this
section shall be credited back to them.
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Section 2. That existing sections 123.28, 123.281,
5753.021, and 5753.031 of the Revised Code are hereby repealed.
Section 3. The amendment by this act of sections 5753.021
and 5753.031 of the Revised Code applies to sports gaming
receipts received on and after the first day of the first month
after the effective date of those sections.
Section 4. Section 123.28 of the Revised Code is presented
in this act as a composite of the section as amended by both
H.B. 64 and H.B. 141 of the 131st General Assembly. The General
Assembly, applying the principle stated in division (B) of
section 1.52 of the Revised Code that amendments are to be
harmonized if reasonably capable of simultaneous operation,
finds that the composite is the resulting version of the section
in effect prior to the effective date of the section as
presented in this act.
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