1006 ARTICLE 78B.

ARTICLE 78B.

RACING COMMISSION.

	12A. Tax on pari-mutual wagers.	13. County fairs and agricultural asso- ciations; licenses and fees.

1.

Sec. 247 of art. 27 not repealed by this article. Nolan v. State, 157 Md. 332.

10.

Sec. 247 of art. 27 not repealed by this article. Nolan v. State, 157 Md. 332.

1933. ch. 324.

12A. In addition to the license fee and other taxes imposed by law,
every person, firm, association or corporation licensed to hold racing meet-
ings in the State of Maryland, except bona fide County Fairs or Agri-
cultural Exhibits, shall pay to the Maryland Racing Commission for the
use of the State of Maryland, within five days after the close of each
meeting, a tax at the rate of 1 % on the total amount of money wagered on
all races during each and every meeting. The payment of said tax shall
be accompanied by a statement of the licensee, or his duly authorized
agent, under oath, showing the amount of money wagered each day during
the preceding meeting. The Commission shall promptly pay all taxes
collected under the provisions of this Section to the Treasurer of Mary-
land.

An. Code, 1924, sec. 13. 1920, ch. 273. 1935, ch. 255.

13. In addition to licensing racing for not exceeding one hundred days
as hereinbefore provided, bona fide County Fairs or Agricultural Exhibits
may be licensed by the Racing Commission to conduct racing during not
more than five days each in any one year upon payment by the applicant
of a license fee of Fifty Dollars a day for such meeting so authorized; the
Agricultural and Mechanical Association of Washington County shall,
however, be entitled to a license to conduct two meetings of five days each
in any one year, with betting privileges. And the Cumberland Fair Asso-
ciation, Inc., shall be entitled to a license to conduct one meeting each year
for a period of ten days, with betting privileges. No such license shall be
granted unless the commission is satisfied that the main purpose of such
fair or exhibition is the encouragement of agriculture and that the same
constitutes a bona fide exhibit of that character. All license fees received
under the provisions of this paragraph shall be paid to the Treasurer of
the County in which such fair or exhibit may be held.