HARRY HUGHES, Governor

2015

employees and from which 0.75 percent of both pools, in
calendar years 1980 and 1981 only, shall be allocated by the
licensee, with the approval of the thoroughbred racing
board, solely to pay the cost of track maintenance, physical
improvements, and personnel-related expenses. EFFECTIVE
JANUARY 1, 1982, THE PERCENT OF THE MUTUEL POOLS RETAINED BY
THE LICENSEE SHALL BE 3.66 PERCENT OF THE REGULAR MUTUEL
POOL AND 4.66 PERCENT OF THE MULTIPLE MUTUEL POOL FROM WHICH
0.25 PERCENT OF BOTH POOLS SHALL BE PAID BY THE LICENSEE TO
THE MARYLAND RACE TRACK EMPLOYEES PENSION FUND TO BE
ADMINISTERED BY REPRESENTATIVES OF THE LICENSEE AND THE
EMPLOYEES.

14.

(a) In addition to the license fee and other taxes
imposed by law, every person, firm, association or
corporation licensed under § 7 of this article to conduct
mile thoroughbred racing, shall pay to the Maryland Racing
Commission for the use of the State of Maryland, within
three days after each day of racing, a tax at the rate of
4.09 percent on the total amount of money wagered on all
races that day. The payment of the tax shall be
accompanied by a statement of the licensee, or his duly
authorized agent, under oath, showing the amount of money
wagered that day. The Commission shall promptly pay all
taxes collected under the provisions of this section to the
Comptroller. EFFECTIVE JANUARY 1, 1982, THE AMOUNT PAID TO
THE MARYLAND RACING COMMISSION FOR USE OF THE STATE OF
MARYLAND SHALL BE 4.84 PERCENT.

16.

(a) In addition to all fees, premiums, taxes or other
payments required by law, each licensee under the provision
of § 15 shall pay to the Racing Commission for the use of
the State, within 5 days after the close of the last meeting
held during each calendar year, an annual tax at the rate of
3.50 percent on all money wagered on all races conducted by
it during each year. Each licensee shall allocate one-half

of the breakage computed to 10 cents for purse money. Ten

percent of the one-half of the breakage for purse money
shall be allocated to the Maryland Bred Race Fund as
provided by § 18A of the article. The Commission shall
promptly pay all taxes collected under the provisions of
this section to the Comptroller, as provided in § 19 of this

article. Each licensee may deduct and retain for its own

account 12.50 percent of all money wagered in all regular
mutuel pools on all races conducted by it during each year
and one-half of the breakage computed to the 10 cents on all
regular mutuel pools. Each licensee may deduct and retain
for its own account the following amounts on all races
conducted by it during each year: for all calendar years,
15.50 percent of all money wagered in multiple mutuel pools
involving two horses, and 21.50 percent of all money wagered
in multiple mutuel pools involving three or more horses; and
one half of the breakage computed to the 10 cents on all