# Ohio Live Poker Rooms Guide: Commercial Casinos, Social Card Clubs & Taxes

> Source: [Ohio Live Poker Guide: Jack Cleveland, Hard Rock Cincinnati, Shark Tank & Laws on Smarter.Poker](https://smarter.poker/poker-rooms/states/ohio)

## Executive Summary
Ohio Combines Four Major Urban Commercial Casino Poker Rooms (Hollywood Columbus, Jack Cleveland, Hard Rock Cincinnati, And Hollywood Toledo) With Prominent Membership Card Clubs Like The Shark Tank And River Room.

## State Regulatory & Tax Fact Sheet
- **State**: Ohio (OH)
- **Legal Status**: 100% Legal Commercial Casinos & Licensed Social Poker Clubs
- **Minimum Gambling Age**: 21+ At Casinos | 18+ Or 21+ At Social Clubs
- **State Income Tax Rate**: 2.75% To 3.50% State Income Tax
- **Approximate Live Poker Rooms**: 10+ Commercial Casinos & Social Poker Clubs
- **Rake & Collection Model**: 10% Up To $6 Cap At Casinos | Hourly Seat/Membership Model At Social Clubs
- **Regulated Online Real-Money Status**: Social & Club Play Only

## Regulatory Overview
Commercial Casinos Are Regulated By The Ohio Casino Control Commission (OCCC), While Private Membership Social Clubs Operate Under Zero-Pot-Rake Club Rules In Columbus, Akron, And Dayton.

## Tax Withholding & W-2G Notes
Ohio Levies A Low Top State Income Tax Rate Of 3.50% And Withholds 4.0% State Tax On W-2G Casino Tournament Payouts Over $5,000.

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