HARRY HUGHES, Governor

2013

(Senate Bill 323)

AN ACT concerning

Racing Commission - Correcting Tax on Wagering

FOR the purpose of specifying the percentages of the mutuel
pools which will be paid to the State and retained by
the licensee racetracks on horse races conducted under
the authority of the Maryland Racing Commission after a
certain date; and making this Act an emergency measure.

BY repealing and reenacting, with amendments,

Article 78B - Racing Commission

Section 11(b), 14(a), 16(a), and 17(b)(1)

Annotated Code of Maryland

(1975 Replacement Volume and 1979 Supplement)

Preamble

During the 1979 Session of the General Assembly
legislation was enacted that reduced the State's share of
the revenues from horse racing and increased the amounts
allocated to the racetracks and to the bred funds. It was
indicated during debate on the racing legislation that the
increase to the racetracks would only be in effect for the
remainder of 1979 and for all of 1980 and 1981. There would
be in effect a "sunset" provision whereby the increase for
the racetracks would not continue beyond December 31, 1981,
unless extended by subsequent legislation.

However, except for legislation affecting the Ocean
Downs Harness Track, the language adopted by the legislature
only places restrictions on the use of funds by the
racetracks during 1980 and 1981. The provisions do not
require any further action by the legislature for the
increase in funds to continue. In effect, the "sunset"
provision was not included in the racing legislation.
Therefore, in order to carry out the intent of the
legislature, the appropriate sections of Article 78B, Racing
Commission, should be amended to provide for the "sunset"
provision, effective December 31, 1981; now, therefore,

SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF
MARYLAND, That section(s) of the Annotated Code of Maryland
be repealed, amended, or enacted to read as follows:

Article 78B - Racing Commission

11.

(b) Each mile thoroughbred licensee licensed under §
7 of this article shall deduct the breakage computed to the
10 cents and the following amounts on all races conducted by
it: for calendar year 1978 and all subsequent calendar