When the clock struck 12 a.m. today, the start of the new year brought legalized sports betting to Ohio with plenty of options for placing a bet.

A year ago, Gov. Mike DeWine signed legislation allowing sports gambling — a move made possible by a 2018 U.S. Supreme Court decision striking down a federal ban on states legalizing sports wagering. Ohio is joining more than 30 other states where fans can bet on sports.

The legislation creates three types of licenses that will be overseen by the state’s Casino Control Commission. Those licenses govern mobile wagering such as on a phone app; gambling in sportsbooks run by casinos, racinos and professional sport teams; and bars, restaurants and other retail sites with self-service gaming kiosks.

The state’s Legislative Service Commission has estimated that sports betting eventually will become a multibillion-dollar industry in Ohio.

WHERE CAN PEOPLE PLACE BETS?

Adults age 21 and older who are physically in the state will be able to place bets just about anywhere at anytime. Most bets will be made through sports gaming apps on phones.

Casinos and racinos are opening sportsbooks where gamers can make a bet and watch games. Pro sports teams and the Football Hall of Fame in Canton also are making plans to open sportsbooks. Gaming kiosks will be set up around the state in hundreds of licensed bars, restaurants, bowling alleys and grocery stores too.

While the biggest sports betting apps are expected to take wagers immediately, some of the sportsbooks and kiosks will delay their starts, so bettors may want to check before going. Kroger, the country’s biggest traditional grocery chain, is delaying opening kiosks in its 42 licensed stores until well after the beginning of the year. The Ohio Casino Control Commission has said 16 companies would be ready to offer online betting today.

LOCAL WAGERING

In Austintown at Hollywood Gaming at Mahoning Valley Race Course, sports wagering started at 12:01 a.m. at the new Barstool Sportsbook.

When it launched, there was a sports betting counter with four ticket writer stations and 10 self-service sports betting kiosks throughout the gaming floor.

The kiosks are open 24 hours per day. The betting counter will reopen 10 a.m. today, 11 a.m. Monday and Saturday and noon Tuesday, Wednesday, Thursday and Friday, according to a news release from the racino.

“We couldn’t be more excited to launch sports betting in the (Mahoning) Valley and are looking forward to welcoming a whole new group of guests to our property,” said Rob Swedinovich, vice president and general manager for Hollywood Gaming. “Our team has done an incredible job bringing this project together, which we believe only enhances the region’s top entertainment destination.”

PENN Entertainment, which operates the Austintown location and three others facilities in Ohio, also will launch the Barstool Sportsbook in Columbus, Dayton and Toledo.

In Austintown, the former Skybox restaurant is being renovated to complement the sportsbook area and will reopen prior to the Super Bowl in February. The upper level grandstands will have nearly 100 new televisions, three video walls and a fully renovated dining experience, according to a PENN spokesman.

“The response from the Mahoning Valley has been overwhelmingly positive. With the addition of legal sports betting, we anticipate welcoming a new set of guests who appreciate a wide variety of bets that will be offered and the overall entertainment experience,” the PENN spokesman said. “We look forward to service the many passionate fans from across the region, which has a rich sports history.”

WHERE AND HOW WILL KIOSKS OPERATE?

The Ohio Lottery Commission will oversee the rules and operation of the kiosks and plans to have a list of locations. The kiosks will have instructions for players and be limited to taking specific wagers: bets on point spreads, over-under, money lines and parlays.

According to the state, there are more than 20 locations in Trumbull County approved for kiosks and nearly 50 in Mahoning County.

WHAT WAGERS ARE ALLOWED?

Pro sports in the U.S., college sports, some international sports and even esports. People can also bet on auto racing, Olympic events and professional golf and tennis. But there’s no wagering allowed on high school games, pre-recorded events or some prop bets, such as whether a certain player will be injured or how many penalties or timeouts are called.

WILL WINNINGS BE TAXED?

You bet. How much will depend on how much the bettor makes in a year. Online sportsbooks will track a person’s winnings. If you win big, it’s likely that you’ll be sent a tax form. The IRS requires winners to report gambling wins as income. Meanwhile, operators will pay a 10 percent tax on net revenue to help fund K-12 education and problem gambling programs.

Place your bet in the Valley

Belleria Pizza, Hubbard

Gasoline Alley, Niles

Truck World Inc., Hubbard

Amen Corner, Girard

Bailey Road I-76 Travel Center LLC, Hubbard

Village Tavern, Hubbard

Laddies Sky Club Inc., Masury

Melody Inn, West Farmington

Middlefield Tavern, Middlefield

The Living Room Tavern,

Warren

PaPa Louie’s Italian Kitchen & Patios, Brookfield

Elser Inc., Vienna

Cafe 534, Newton Falls

Niki’z Pub, Niles

Holiday Bar, Warren

Canterinos Sports Bar and Grill, Girard

Cocca’s Pizza, Cortland

DiSilvio’s Family Grill, Hubbard

University of Larchmont,

Warren

Tommy Dogg’s, Niles

Ironhouse Bar & Grill, Cortland

Risers Tavern and Grill, Poland

Blue Wolf Tavern, Boardman

Davidson’s Restaurant,

Canfield

Coaches Burger Bar, Poland

Coaches Burger Bar, Youngstown

Coaches Burger Bar, Salem

Diamond Bar & Grill, Campbell

Ice House Inn, Austintown

Belleria Express, Canfield

Patsy’s, Campbell

Rip’s Cafe, Struthers

The Foundry, Salem

Shotz Bar & Grille Inc.,

Austintown

Tavern 26 LLC, Campbell

Boneshakers, Salem

Sam’s Wedge Inn, Youngstown

Giant Eagle, Youngstown

Tangier Bar & Pizza, Struthers

JAB 3101 Inc, Youngstown

The Manor, Youngstown

Kensington Golf Club, Canfield

Waypoint 4180, Canfield

Pourhouse Bar & Grill, Canfield

JR’Z Pub LLC, Youngstown

Lavilla Sports Bar and Grill LLC, Struthers

Loose Rack Billiards, Youngstown

Barrel Head Tavern, Austintown

Bruno Bros. Pizza, Boardman

Quench Bar and Grill,

Boardman

Bull and Bear Neighborhood Grille and Tavern, Youngstown

Steel Valley Brew Works, Boardman

BB Rooners, Salem

Teenie’s Tavern, Youngstown

Olde Dutch Mill Golf Course, Lake Milton

R46, Canfield

Chad Anthony’s Italian Grille, Youngstown

Quaker Steak & Lube,

Austintown

Cocca’s Pizza, Canfield

Stefano Nicholas Management, Boardman

Poland Pour House, Youngstown

Camelot Lanes, Boardman

Crickets Bar, Youngstown

Lanai Lounge, Boardman

Holiday Bowl, Struthers

Irish Bob’s Pub, Youngstown

Spirits Ultra Lounge, Youngstown

RSBN Pub & Grill, Youngstown

Steel Valley Entertainment, Canfield