Ch. 267                                          LAWS OF MARYLAND

SIMULCAST RACES, ON DAYS THAT LIVE RACING IS NOT BEING CONDUCTED,
AN AMOUNT EQUAL TO $1,000 OF THE IMPACT AID TO BE PAID TO
POLITICAL SUBDIVISIONS FOR WAGERING ON SIMULCAST RACES FOR THAT
DAY UNDER § 19(C)(2) OF THIS ARTICLE.

2. THE AMOUNT REQUIRED TO BE PAID UNDER
ITEM 1 OF THIS SUBPARAGRAPH SHALL BE DEDUCTED FROM THE TAKEOUT
BEFORE THE ALLOCATIONS ARE MADE IN THE SAME PROPORTIONS AS
NORMALLY APPLICABLE TO RACING CONDUCTED AT THE IN-STATE SENDING
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(2) 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.

(3) The Commission shall promptly pay all taxes AND
IMPACT AID AMOUNTS collected under the provisions of this section
to the Comptroller.

19.

(a)  The State share of daily licensee fees, pari-mutuel
taxes, IMPACT AID AMOUNTS TO BE PAID UNDER § 14 OF THIS ARTICLE,
and uncashed pari-mutuel tickets shall be credited to a special
fund.

(b)  (1) From the special fund established by this section
the Comptroller shall annually pay to the Maryland Agricultural
Fair Board a sum equal to $450,000, to be used for the promotion
of State and county agricultural fairs and exhibits.

(2)  In addition and as long as the Maryland State
Fair shall remain at the location at which it was conducted in
1984, beginning with fiscal year 1986 and for each subsequent
year, the Comptroller shall pay annually the following sums from
the special fund:

(i) $500,000 as a grant to the Maryland State
Fair and Agricultural Society, Incorporated, for the promotion
and enhancement of the Maryland State Fair and to maintain and
develop youth programs, including 4-H and FFA, by providing
premium moneys for recognition and awards; and

(ii) $50,000 as a grant to Baltimore County to
replace the revenues that were formerly received by the county
under this section.

(3)  The Comptroller shall annually pay from the
special fund $100,000 as a grant to Prince George's County to
replace revenues formerly received from the admissions and
amusement tax.

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