2290

LAWS OF MARYLAND

Ch. 559

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] SPECIFIED IN § 11(B)(3) OF THIS ARTICLE 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.]

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, 15.5 percent of the two horse multiple mutuel
pool, if any, and 21 1/2 percent of the three or more horse
multiple mutuel pool, if any, of all money wagered not in
excess of $125,000 daily average and 11 percent of the
regular mutuel pool and 13 percent of the two horse multiple
mutuel pool, if any, and 19 percent of the three or more
horse 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. Each licensee shall pay to the harness
racing board for the use of the State an annual tax at the
rate of 3 1/2% of all money wagered not in excess of
$125,000 daily average, and 6% of all money wagered in
excess of $125,000 daily average on all races conducted by
it during the year. Effective January 1, [1982] 1985, the
percentage amount of all moneys in excess of $125,000 daily
average retained by the licensee shall be 10.5 percent of
the regular mutuel pool, 12.5 percent of the two horse
multiple mutuel pool, and 18.5 percent of the three or more
horse multiple mutuel pool, and paid to the harness racing
board for use of the State shall be 6.5 percent.

(8) In addition each licensee shall allocate
from its share of all money wagered in excess of $125,000
daily average on all races conducted by it during the year
(1) a sum equal to 0.50 percent to the Maryland Standardbred
Fund created by Section 17A of this article; and (2) for
calendar years [1980 and] 1981, 1982, 1983, AND 1984 only, a
sum equal to 0.50 percent to be used, with the approval of
the harness racing board, for purses and to pay the cost of
track maintenance, physical improvements, and
personnel-related expenses, AND TO ENSURE THE MAINTENANCE OF
PROPER LIVING CONDITIONS IN THE BACKSTRETCH.