Gambling laws in Ohio allow six regulated activities and criminalize everything else: you can legally play at the state’s four commercial casinos, seven racinos, the Ohio Lottery, licensed charitable bingo and raffles, sports betting apps and sportsbooks, and daily fantasy sports platforms. Outside those categories, running or participating in gambling is a criminal offense, and penalties climb from a first-degree misdemeanor for a first offense to a fifth-degree felony for repeats.1Ohio Legislative Service Commission. Ohio Revised Code 2915.02 – Gambling Three different agencies split oversight, and the rules on age, taxes, and where you can bet all depend on which regulated category you’re in.
What’s Legal in Ohio
Commercial Casinos
Ohio voters approved a constitutional amendment in November 2009 authorizing full-service casinos in four specific cities: Cincinnati, Cleveland, Columbus, and Toledo.2Ohio Casino Control Commission. Constitutional Amendment Those four locations are the only places in the state where you can legally play traditional table games like blackjack and poker alongside slot machines. The Ohio Casino Control Commission licenses and regulates them. Any casino-style gambling operation outside these four venues is illegal.
Racinos
Seven horse racing facilities operate video lottery terminals under a separate framework: Eldorado Gaming at Scioto Downs, JACK Thistledown Racino, MGM Northfield, Miami Valley Gaming, Belterra Park Cincinnati, Hollywood Gaming Dayton Raceway, and Hollywood Gaming Mahoning Valley Raceway.3The Ohio Lottery. VLT Central The machines look and play like slots, but outcomes run through the lottery system, which is why the Ohio Lottery Commission handles the VLT side while the Ohio State Racing Commission oversees the racing. Racinos do not offer table games.
The Ohio Lottery
Ohio voters created the Lottery Commission in 1973.4The Ohio Lottery. History and Facts Legal lottery products include scratch-offs, draw games like Mega Millions and Powerball, KENO at bars and restaurants, and electronic instant-play games at licensed retailers. Retailers must hold a Lottery Commission license, and selling to anyone under 18 is grounds for fines or losing that license.
Charitable Bingo and Raffles
Nonprofit organizations can run bingo, raffles, and casino-themed fundraisers under Ohio’s charitable gaming laws, with the Ohio Attorney General’s Charitable Law Section overseeing compliance. Licensed nonprofits must keep detailed financial records showing proceeds go toward charitable, educational, or religious purposes. For-profit companies cannot operate these games themselves, though they can supply equipment or consulting to licensed nonprofits. Misusing funds, failing to keep records, or running games without a license can bring fines, license suspension, or criminal charges.
Sports Betting
Sports betting launched in Ohio on January 1, 2023 under House Bill 29.5Ohio Legislature. House Bill 29 – 134th General Assembly The law authorizes in-person sportsbooks at casinos, racinos, and professional sports venues, plus online and mobile wagering through licensed operators, all regulated by the Ohio Casino Control Commission.
You can bet on professional sports, college athletics, Olympic events, motor racing, and esports. Betting on high school sports and other events involving primary or secondary school students is completely banned, not merely restricted.6Ohio Legislative Service Commission. Ohio Revised Code 3775.01 – Definitions Events involving athletes under 18 can only be offered if the Casino Control Commission specifically authorizes them, which it has not broadly done. Online apps use geolocation to confirm you’re physically inside Ohio before accepting a wager.
Daily Fantasy Sports
Daily fantasy sports contests on platforms like DraftKings and FanDuel have been legal since 2017, when Governor Kasich signed HB 132. That law exempted DFS from Ohio’s illegal gambling provisions and put the OCCC in charge of licensing. The Commission adopted detailed rules in 2019 covering consumer protection, fund segregation, and fair play. Ohio’s DFS rules prohibit auto-drafted lineups and certain proposition-style contests.
What’s Illegal
Everything outside those six categories violates Ohio law. Underground poker rooms, unlicensed slot machine operations, and unregulated online casinos are all prohibited.1Ohio Legislative Service Commission. Ohio Revised Code 2915.02 – Gambling Operating a location where illegal gambling happens is a separate offense, and the premises can be declared a legal nuisance subject to abatement. Enforcement over the past decade has focused heavily on unlicensed gaming parlors running electronic “skill-based” machines designed to mimic slot play; Ohio tightened restrictions on those machines in 2013 after regulators concluded they were circumventing gambling laws.
Unlicensed bookmaking and organized betting pools that take a cut from wagers also violate state law.7Ohio Legislative Service Commission. Ohio Revised Code 2915.05 Casual social gambling among friends is generally tolerated. The line is crossed when someone profits from running the game rather than just participating.
Offshore and unregulated online sportsbooks are illegal to use in Ohio. The FBI has warned that unregulated gambling websites lack the consumer protections required of licensed operators, put bettors at risk of losing money with no recourse, and may expose users to extortion, fraud, and identity theft.8Federal Bureau of Investigation. Great Odds, High Risk – The FBI Encourages US Bettors to Know the Risks of Illegal Gambling Bettors using illegal bookmakers can also get pulled into money laundering or tax evasion charges tied to the operation. Online casino gaming (iGaming) remains illegal in Ohio; no bill authorizing it has passed as of 2026, though lawmakers have discussed it.
Age Requirements
Two different age thresholds apply depending on the activity.
You must be at least 21 to gamble at a casino or place a sports bet, whether in person or online. Casinos run mandatory ID checks, and anyone under 21 caught gambling at a casino or trying to enter one faces removal and potential criminal penalties, along with penalties for the facility that allowed it.9Ohio Legislative Service Commission. Ohio Revised Code 3772.99 – Enforcement of Chapter Sports betting operators enforce the same 21-and-over rule.
The minimum age is 18 for the state lottery, charitable bingo and raffles, pari-mutuel horse racing, and daily fantasy sports. Lottery retailers must check age and can lose their licenses for selling to minors. Charitable event organizers are responsible for confirming participants meet the age minimum.
Penalties for Illegal Gambling
Ohio’s penalties scale with the offense and your record. The core offenses:
- Gambling, first offense: first-degree misdemeanor, up to 180 days in jail and a fine of up to $1,000.1Ohio Legislative Service Commission. Ohio Revised Code 2915.02 – Gambling10Ohio Legislative Service Commission. Ohio Revised Code 2929.24 – Definite Jail Terms for Misdemeanors
- Gambling, repeat offense: fifth-degree felony, 6 to 12 months in prison and a fine of up to $2,500.1Ohio Legislative Service Commission. Ohio Revised Code 2915.02 – Gambling
- Operating a gambling house, first offense: first-degree misdemeanor with the same penalties as a gambling charge; the premises can also be declared a nuisance and shut down.
- Operating a gambling house, repeat offense: fifth-degree felony.
- Casino age violations: allowing someone under 21 to gamble at a casino, or entering a casino under 21, is a first-degree misdemeanor on the first offense and a fifth-degree felony for later offenses.9Ohio Legislative Service Commission. Ohio Revised Code 3772.99 – Enforcement of Chapter
Businesses operating without proper licenses face financial sanctions, equipment forfeiture, and civil lawsuits on top of criminal charges. A gambling conviction can also disqualify you from getting a gaming license or working in the industry later. The OCCC conducts audits and investigations, can impose fines and suspend or revoke licenses, and refers criminal matters to prosecutors. The Attorney General’s Office and local law enforcement work together on illegal gambling cases, sometimes with undercover operations, and can seize equipment and proceeds.
Taxes on Winnings
Gambling winnings are taxable at both the federal and state level, and the casino or sportsbook does not settle your tax bill for you.
Federal
All gambling income is reportable on your federal return whether or not the operator sends you paperwork. For 2026, operators must file Form W-2G when winnings meet or exceed the $2,000 reporting threshold (adjusted for inflation), with specifics varying by game type.11Internal Revenue Service. Instructions for Forms W-2G and 5754 For sports betting and pari-mutuel wagering, a W-2G is required when winnings hit that threshold and are at least 300 times the wager. When winnings minus the wager exceed $5,000, the operator must withhold 24% for federal income tax.12Internal Revenue Service. Instructions for Forms W-2G and 5754
You can deduct gambling losses against winnings, but only if you itemize on Schedule A and keep detailed records of both. The deduction can’t exceed the winnings you report, so losses can’t create a net deduction against other income.13Internal Revenue Service. Topic No. 419, Gambling Income and Losses The IRS expects a diary or log of your gambling activity along with receipts, tickets, and statements.
Ohio
Ohio treats gambling winnings as taxable income. Beginning January 1, 2026, sports gaming operators must withhold Ohio income tax at 2.75%.14Ohio Department of Taxation. Sports Gaming Receipts Tax All sports gaming winnings from wagering conducted in Ohio must be reported and allocated to Ohio regardless of where you live. Winnings from casinos, the lottery, and racinos are also subject to Ohio income tax and belong on your state return.
Self-Exclusion Through Time Out Ohio
Ohio runs a voluntary self-exclusion program called Time Out Ohio that lets you ban yourself from all Ohio casinos, racinos, and sports gaming platforms.15State of Ohio. Ohio for Responsible Gambling You choose a one-year, five-year, or lifetime term. Once enrolled, you can’t enter casino gaming floors, place sports bets through Ohio-licensed platforms, or play VLTs at racinos. Violating the exclusion after enrolling can bring removal from the venue and forfeiture of any winnings. Licensed operators must maintain exclusion lists and train employees to identify excluded individuals. The Ohio Department of Mental Health and Addiction Services funds treatment through the Problem Gambling and Addictions Fund, which receives 2% of both casino tax revenue and sports gaming tax revenue.
Federal Laws That Reach Ohio Bettors
State law is only part of the picture. Three federal statutes overlay Ohio’s framework, mattering most for people operating or facilitating gambling rather than casual bettors.
The Federal Wire Act makes it a federal crime to use wire communications to transmit bets, wagers, or information assisting in wagering on sporting events across state lines, punishable by up to two years in prison.16Office of the Law Revision Counsel. 18 US Code 1084 – Transmission of Wagering Information This is why licensed Ohio sportsbook apps geolocate you before taking a bet.
The Illegal Gambling Business Act elevates a state gambling violation to a federal felony when the operation involves five or more people and either runs more than 30 consecutive days or generates more than $2,000 in gross revenue in a single day.17Office of the Law Revision Counsel. 18 US Code 1955 – Prohibition of Illegal Gambling Businesses Federal prosecutors use it to pursue organized illegal gambling.
The Unlawful Internet Gambling Enforcement Act targets the money rather than the bettors, requiring banks and payment processors to identify and block financial transactions tied to illegal online gambling.18eCFR. Part 233 Prohibition on Funding of Unlawful Internet Gambling That is often why a card gets declined when someone tries to deposit on an offshore site.