PARRIS N. GLENDENING, Governor                             Ch. 752

(b)     In addition to the 0.50% State tax required under § 11-515 of this subtitle, a
supplemental State tax shall be paid by a mile thoroughbred licensee and deducted
proportionately from the respective shares of the takeout allocated to:

(1)     a licensee;

(2)     purse money; and

(3)     the applicable bred fund.

(c)     The supplemental State tax required under subsection (b) of this section shall
be:

(1)     1% of the total amount bet that exceeds $100,000,000 but does not
exceed $150,000,000;

(2)     2% of the total amount bet that exceeds $150,000,000 but does not
exceed $200,000,000;

(3)     3% of the total amount bet that exceeds $200,000,000 but does not
exceed $250,000,000; and

(4)     4% of the total amount bet that exceeds $250,000,000.

(d)     If tax is paid under this section, the mile thoroughbred licensees shall:

(1)     apportion the supplemental State tax among themselves, based on the
relationship of the total amount bet that is attributable to all mile thoroughbred licensees;
and

(2)     make any payment required by this apportionment to the proper
licensee by February 1 of the year following the year a supplemental State tax was
incurred.]

[11-614.1.

(a)     In this section, "total amount bet" means the cumulative total of all bets made
under this subtitle in Maryland other than bets made at the racetrack facilities of a track
licensee during a calendar year on races conducted at or imported from another
jurisdiction by the harness tracks.

(b)     In addition to the 0.50% State tax required under § 11-614 of this subtitle, a
supplemental State tax shall be paid by a harness racing licensee and deducted
proportionately from the respective shares of the takeout allocated to:

(1)     a licensee;

(2)     purse money; and

(3)     the applicable bred fund.

(c)     The supplemental State tax required under subsection (b) of this section shall
be:

- 4261 -