CHAPTER 4

FORMERLY

HOUSE BILL NO. 96

AS AMENDED BY HOUSE AMENDMENT NO. 1

AN ACT TO AMEND CHAPTER 5, TITLE 28, DELAWARE CODE, RELATING TO RACING DATES AND THE STATE TAX AND LICENSEE'S COMMISSIONS ON PARI-MUTUEL AND TOTALIZATOR POOLS AT HARNESS RACING TRACKS.

Be it enacted by the General Assembly of the State of Delaware:

Section 1. Amend §522, Chapter 5, Title 28, Delaware Code, by striking subsection (c) of said section in its entirety and inserting in lieu thereof a new subsection (c) to read as follows:

"(c) The commission shall, on or before the 15th day of September of the year preceding that for which a license is desired, award all dates for harness horse racing in this State for the succeeding year; but the dates so awarded, shall not exceed 150 days in the aggregate for New Castle County, 200 days in the aggregate for Kent and Sussex Counties. The commission may in its discretion authorize any person, corporation or association licensed under this Chapter to transfer all or a portion of the racing dates awarded to such licensee under this section to the track of any other person, corporation or association licensed under this Chapter to conduct racing in this State; provided, however, each licensee in Kent County which has requested and been awarded racing dates in any calendar year shall conduct a minimum of 8 weeks of racing at the track of such licensee during said year. Each licensee upon request shall be guaranteed a minimum of 8 weeks of racing. In awarding such dates, the commission shall observe previous traditional seasons. If the harness racing dates as applied for do not conflict with each other, the commission shall award the dates applied for. If the racing dates as applied for conflict with each other, the commission shall award each of such applicants at its discretion; provided, however, that there shall be no racing between theSaturday before and the Saturday after Christmas unless Christmas falls on Saturday or Sunday in which case there shall be no racing between Monday before Christmas and the Monday after Christmas. The action of the commission shall be final."

Section 2. Amend §555, Chapter 5, Title 28, Delaware Code by redesignating subsection (b) thereof as subsection (c) and striking the letter "(a)" as the same appears in line 2 of said subsection and substituting in lieu thereof the letters"(a) or (b)".

Section 3. Amend §555, Chapter 5, Title 28, Delaware Codes by striking subsection (a) thereof in its entirety and inserting in lieu thereof the following:

"(a) Every person engaged in the business of conducting a harness racing meet under this Chapter shall pay as a tax to this State a percentage of the total contributions to all pari-mutuel and totalizator pools conducted or made on each racing day on any and every race track licensed under this Chapter and on all races that day at such track.

The percentage of such pari-mutuel and totalizator pools to be paid as such tax shall be as follows:

(1) 1 1/2% if the total daily contributions to such pools do not exceed $400,000;

(2) 3 1/2% if the total daily contributions to such pools exceed $400,000 but do not exceed $600,000;

(3) 6% if the total daily contributions to such pools exceed $600,000.

The tax shall be computed daily and shall be paid by certified check on a weekly basis. Each check shall be transmitted by the licensee to the Secretary of Finance no later than Wednesday following the week for which the tax is due.

(b) The tax imposed in subsection (a) shall remain in effect until March 31, 1976. Subsequent to March 31, 1976, every person engaged in the business of conducting a harness racing meet under this Chapter shall pay as a tax to this State 5 1/2% of the total contributions to all pari-mutuel and totalizator pools conducted or made on any and every racetrack licensed under this Chapter and on every race at such track, plus 1/2 of the odd cents of all redistributions to be made on pari-mutuel or totalizator pool contributions exceeding the sum equal to the lowest multiple of 10, such odd cents to be calculated upon the basis of each dollar wagered. If a minus pool is created, the association may break to the lowest multiple of 5. The tax shall be paid by certified check on a weekly basis and each check shall be transmitted by the licensee to the Secretary of Finance no later than Wednesday following the week for which the tax is due."

Section 4. Amend §556, Chapter 5, Title 28, Delaware Code, by striking said section in its entirety and inserting in lieu thereof a new §556 to read as follows:

"§556. Licensee's commissions on pari-mutuel and totalizator pools

(a) The commission shall authorize commissions pursuant to subsection (b) of this section on pari-mutuel or totalizator pools to all licensees operating a racing meet pursuant to this Chapter. The commission shall be a portion of the total daily contributions to all pari-mutuel or totalizator pools conducted or made at the racing meet and at every race at the meet, plus the odd cents of all redistributions to be made on all pari-mutuel or totalizator pool contributions, exceeding the sum equal to the next lowest of ten, such odd cents to be calculated upon the basis of each dollar wagered.

() IF TOTAL DAILY CONTRIBUTIONS TO SUCH POOLS ARE:

16 1/2% $1.00 to $400,000

14 1/2% $400,001 to $600,000

12% over $600,000.

In the event the commissions authorized by this section shall exceed 12 1/2%, one half of the excess over and above such 12 1/2% shall be distributed in purses.

(a) The commissions authorized in subsections (a) and (b) of this section shall remain in effect until March 31, 1976. Subsequent to March 31, 1976, the Commission shall authorize as commissions on pari-mutuel or totalizator pools to the licensee operating a harness racing meet, 12 1/2% of the total contributions to all pari-mutuel and

totalizator pools conducted or made at the harness racing meet, and at every harness race at the meeting, plus 1/2 of the odd cents of all redistributions to be made on all pari-mutuel or totalizator pool contributions exceeding the sum equal to the next lowest multiple of ten, such odd cents to be calculated upon the basis of each dollar wagered."

Approved February 4, 1975.