Portions of the tax revenue are designated for public school districts the four host cities all 88 state counties the Ohio State Racing Commission law enforcement training and research and treatment of problem gambling and substance abuse. Gross casino revenues are taxed at 33 percent, one of the highest rates in the nation for a resort casino with this level of investment. Brick'd Pizza, Hard Rock Cafe, Council Oak Steaks & Seafood, and Constant Grind are located inside the facility. It is located on a 23-acre (9.3 ha) site on the northeast side of Downtown Cincinnati. The two-story casino is 100,000 square feet (9,300 m 2) and has 2,000 slot machines, 85 table games and a 31-table World Series of Poker room.

Hard Rock Casino Cincinnati (formerly Jack Cincinnati Casino and Horseshoe Cincinnati) is a casino in Cincinnati, Ohio, owned by Vici Properties and operated by Hard Rock International.