BLAIR LEE III, Acting Governor                            2453

Article 78B — Racing Commission

EXCEPT IN A STAKES RACE, A MEMBER OF THE HARNESS RACING

BOARD OF THE MARYLAND RACING COMMISSION MAY NOT RACE A HORSE

AT ANY TRACK IN MARYLAND.
13.

(C) ALL STATEMENTS REQUIRED TO BE FILED WITH THE
COMMISSION SHALL BE FILED UNDER OATH AND SHALL BE SIGNED BY
THE OFFICERS OF THE CORPORATION, OR, IF UNINCORPORATED, BY
THE OWNER OR ALL THE PARTNERS, GENERAL AND LIMITED OF THE
LICENSEE.

17.

(b) (1) Each licensee licensed under the provisions
of this section shall at its option be permitted to avail
itself of the pari-mutuel betting privileges granted in this
section, retaining for its own use 13 1/2% of the regular
mutuel pool and 14 1/2% of the multiple mutuel pool, if any,
of all money wagered not in excess of $125,000 daily average
and 10% of the regular mutuel pool and 11% of the multiple
mutuel pool, if any, of all money wagered in excess of
$125,000 daily average on all races conducted by it during
the year[ , and]. EACH LICENSEE shall pay to the Racing
Commission for the use of the State [within five days after
the close of the meeting held during the year 1958, and each
calendar year thereafter,] an annual tax at the rate of 3
1/2% of all money wagered not in excess of $125,000 daily
average, and 7% of all money wagered in excess of $125,000
daily average, and 75% of all money wagered in excess of
$125,000 daily average on all races conducted by it during
the year.

(2)    (I) EACH LICENSEE SHALL ESTIMATE THE TAX
ON MONEY WAGERED DUE THE STATE EACH DAY. IT SHALL PAY TO
THE COMMISSION THE ESTIMATED TAX TO BE CREDITED AGAINST THE
TOTAL TAX DUE AT THE CLOSE OF THE MEET. THE FIRST PAYMENT
OF ESTIMATED TAX SHALL BE DUE 33 DAYS AFTER THE START OF ANY
MEETING AND SHALL INCLUDE THE ESTIMATED TAX FOR THE FIRST 30
DAYS OF THE MEET. THEREAFTER THE ESTIMATED TAX FOR ANY DAY
SHALL BE PAID TO THE COMMISSION NO LATER THAN 72 HOURS AFTER
THE CLOSE OF RACING FOR THAT DAY. THE TOTAL TAX DUE FOR THE
MEETING SHALL BE PAID WITHIN 5 DAYS OF THE CLOSE OF THE
MEETING.

(II) IF   THE ESTIMATED TAX PAID BY A TRACK

IS LESS THAN 75 PERCENT   OF THE TOTAL TAX DUE AT THE END OF

THE MEET, THE COMPTROLLER   MAY ASSESS A PENALTY OF 25 PERCENT

OF ANY ADDITIONAL TAX DUE   AT THE END OF THE MEET.

(3)    Regular mutuel pool means a separate
wagering pool in which an interest is represented by a
single ticket evidencing a single wager on one horse.
Multiple mutuel pool means a separate wagering pool in which