HARRY HUGHES, Governor
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(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. Two
horse multiple mutuel pool means a separate wagering pool in
which an interest is represented by a single wager on two
horses. Three or more horse multiple mutuel pool means a
separate wagering pool in which an interest is represented
by a single wager on three or more horses.
(4) Each such licensee having a total wager in
excess of $166,666.67 daily average during the racing
season, in any one year similarly shall pay to the harness
racing board for the use of the State, breakage computed to
ten cents (10¢) on the entire amount thereof provided,
however, that each such licensee shall deduct and retain one
half of the breakage computed to ten cents (10¢) on the
amount wagered on races conducted at a facility owned by the
licensee. Any breakage retained by the licensee shall be
used for physical improvements [as approved by the State
harness racing board for the year 1976 and thereafter) to
the facility owned by the licensee. At least one half of
those improvements shall be for those areas commonly
referred to as "backstretch" areas which shall include, for
example, but not be limited to, grooms' quarters, horse
stalls, paddock facilities and track kitchens.
(5) Each such licensee shall similarly pay a
license fee of twenty—five dollars ($25.00) for each day
that races are held, provided that the harness racing board
shall authorize each licensee under this section to conduct
not more than 67 days of racing. The harness racing board
is authorized, in its discretion, on or before December 1 of
each year to award an additional 54 days for racing for the
ensuing year. The additional days of racing may be awarded
under such terms and conditions as the Board may prescribe
for any substantial alterations, additions, changes,
improvements, or major repairs to or upon the property owned
or leased by any licensee and used for the conduct of
racing. However, no more than 18 additional days of racing
may be awarded to any single licensee. The discretion of
the Board on the award of all additional dates shall be
final, and the award of all dates shall constitute a license
and not a franchise.
(6) The Commission shall promptly pay all taxes
and estimated taxes collected under the provisions of this
section to the Comptroller.
(7) Each licensee licensed under the provisions
of this section shall, in addition to the other taxes and
fees imposed under the provisions of this article, pay
annually to the Maryland State Fair Board a sum representing
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