OH Department of Taxation Proposes Rule
May 17, 2022
The ruling, which you can read it here, says that for the remittance of sports wagering taxes to the state the Type A proprietor is the taxpayer, not their management services provider.
However, it does say that a sports team can designate its management services provider as taxpayer, since under the statute a Type A license assigned to a sport team prevents them from being under the regulatory control of the Ohio Casino Control Commission.