Ohio Sports Betting Laws: Rules, Taxes & Licenses 2025

Ohio sports betting is legal for adults 21 and older as of January 1, 2023. The Ohio Casino Control Commission (OCCC) licenses and regulates online and retail sportsbooks under Ohio Revised Code Chapter 3775. To bet, find a licensed operator, confirm you are physically in Ohio, and place your wager.

Quick Answer: Is Sports Betting Legal in Ohio?

Yes, sports betting is legal in Ohio. Governor Mike DeWine signed HB 29 into law in July 2021. The market went live on January 1, 2023, after the OCCC spent about 18 months building the regulatory framework.

• Who can bet: Any person 21 or older. Ohio does not require state residency, only physical presence within Ohio borders at the time of the wager.
• Where you can bet: Licensed online/mobile sportsbooks (Type A) and licensed retail sportsbook locations (Type B).
• Who regulates it: The Ohio Casino Control Commission (OCCC), which issues licenses, enforces rules, and maintains the public list of approved operators.
• Governing law: Ohio Revised Code Chapter 3775, implemented through Ohio Administrative Code Chapter 3775.
• Active operators: The OCCC maintains a current licensee list at sportsgaming.ohio.gov. Consult this list for the current count, as licenses are added and occasionally suspended.

Geolocation software verifies your physical location every time a mobile wager is placed. If you cross into Kentucky or West Virginia, your app will lock you out until you return to Ohio.

Ohio Sports Betting Statutes and Regulatory Framework

Ohio Revised Code Chapter 3775 establishes the legal foundation. It defines sports gaming, who can operate it, what can be wagered on, and the consequences for rule violations. The OCCC writes and enforces implementing regulations through Ohio Administrative Code Chapter 3775. Consult OCCC rule filings for current chapter numbering, as administrative rules are updated periodically.

License Types

Ohio created four license categories under ORC Chapter 3775:

Type A licenses are the most valuable. Ohio set a statutory cap on Type A licenses. Consult the OCCC directly for the current cap and available slots, as the OCCC can adjust this through its rulemaking process (Ohio Revised Code § 3775.03).

Prohibited Bet Types

Ohio law is explicit about what cannot be wagered on (Ohio Revised Code § 3775.02):

• High school sports: Wagering on any Ohio high school sporting event is prohibited.
• College athlete individual performance props: Ohio restricts certain individual player proposition bets on college athletes. The OCCC has issued administrative guidance narrowing which prop markets are permissible for college events. Operators offering college products must review current OCCC rule filings before launching prop markets involving individual college athletes, as this area has seen regulatory attention since launch.
• Integrity-compromised events: The OCCC can prohibit wagering on any event it determines poses an integrity risk.

Integrity Monitoring and Compliance

Licensed operators must participate in integrity monitoring programs and report suspicious wagering activity to the OCCC and relevant sports governing bodies. This includes unusual line movement, large single-side action, and any wager patterns that suggest inside information. Operators must document and report suspicious activity.

Geolocation and Age Verification

Mobile operators must verify that a bettor is physically located within Ohio at the time of each wager. Age verification must occur before account funding. The OCCC's rules specify acceptable verification methods. Operators are liable for any underage wagering on their platform.

Responsible Gambling Requirements

Ohio operates a Voluntary Exclusion Program, allowing individuals to self-ban from all licensed sports gaming platforms. Enrollment is managed through the OCCC. Operators must cross-reference their user databases against the exclusion list and deny service to anyone on it. Licensed operators also make mandatory contributions to Ohio's problem gambling fund. The Ohio Problem Gambling Helpline is available at 1-800-589-9966.

Ohio Sports Betting Tax Rates and Operator Fees

Operator Tax Rate

Ohio taxes licensed sports gaming operators at 10% of adjusted gross sports gaming revenue (Ohio Revised Code § 3775.14). This rate was set at launch; no enacted legislation has changed it. SB 199 proposes an additional fee on gross wagers, but remains in committee and is not law.

How "Adjusted Gross Revenue" Is Defined

Adjusted gross sports gaming revenue is gross wagers received minus winnings paid out to bettors, minus the value of free-bet promotional credits used by bettors (subject to OCCC rules on how promotional deductions are calculated). Operators cannot deduct unlimited promotional spend. Consult Ohio Administrative Code Chapter 3775 and current OCCC guidance for specific deduction caps, as these details are significant for tax planning.

Revenue Allocation

Tax revenue from the 10% operator tax flows into the Sports Gaming Tax Fund. From there, Ohio law directs funds toward K-12 education, problem gambling programs, and OCCC operational costs. For exact allocation percentages, consult Ohio Revised Code § 3775.14 and the Ohio Office of Budget and Management, as distribution formulas can be adjusted through the budget process.

License Fees

License application fees and annual renewal fees vary by license type. Consult the OCCC Sports Gaming License Application instructions at sportsgaming.ohio.gov for current fee schedules. The OCCC publishes these as part of its formal application materials.

Ohio vs. Neighboring States: Tax Rate Comparison

Ohio's 10% rate is regionally competitive. Pennsylvania's 36% rate makes Ohio attractive for operator investment. These neighboring state rates are for comparison; verify current rates with each state's gaming regulator before making business decisions.

Bettor-Level Taxes

Ohio bettors owe state income tax on gambling winnings. Report winnings on Ohio Form IT 1040. At the federal level, sportsbooks must issue a W-2G form when a single bet pays $600 or more and the winnings are at least 300 times the wager amount. Federal withholding at 24% applies to winnings above $5,000. The Ohio Department of Taxation publishes gambling income guidance at tax.ohio.gov; check for current Ohio-specific withholding rules and reporting thresholds.

What You Can and Cannot Bet On in Ohio

Permitted Markets

Ohio's licensed sportsbooks offer a wide range of markets. The OCCC approves specific sports and event types. The following are generally permitted under Ohio Revised Code § 3775.02 and OCCC-approved sports lists:

• NFL, including Super Bowl futures and in-game wagering
• NBA and WNBA, including championship futures
• MLB and MLB World Series futures
• NHL
• MLS and other professional soccer leagues
• NCAA football (NCAAF) and NCAA basketball
• Other professional leagues as approved by the OCCC

Futures bets, championship winner markets, and in-game/live betting are permitted for licensed operators. The OCCC maintains an approved sports list. Operators must apply to add new sports or event types not already on the list.

College Athlete Prop Bets: The Restricted Zone

Ohio restricts certain individual performance proposition bets on college athletes. The concern is that college athletes may be more susceptible to pressure related to prop markets (e.g., a bet on whether a specific player scores more than a certain number of points). The OCCC has issued guidance on which college prop markets are permissible. Bettors should check with their specific operator on available college props, as markets may be narrower than in other states. Operators must review current OCCC rule filings before launching college athlete individual prop products.

High School Sports: Hard Prohibition

No licensed operator may offer wagering on Ohio high school sporting events. This prohibition is statutory (Ohio Revised Code § 3775.02) and not subject to OCCC waiver.

Esports and Non-Traditional Markets

The OCCC has authority to approve esports and other non-traditional wagering markets.