CHAPTER 345

FORMERLY

HOUSE BILL NO. 872

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

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

Section 1. Subsection (b) of §555, Chapter 5, Title 28, Delaware Code is hereby repealed.

Section 2. Amend §555(c), Chapter 5, Title 28,Delaware Code by striking the word and letter "or (b)" as the same appear in the second line of said subsection and redesignating said subsection "(c)" as subsection "(b)".

Section 3. Amend §555 (d), Chapter 5, Title 28, Delaware Code by striking said subsection in its entirety and substituting in lieu thereof a new subsection to read as follows:

"(c) In addition to the taxes imposed by subsection (a) of this section, every person engaged in the business of conducting a racing meet under this Chapter shall pay as a tax to this State:

(1) 2% of the total contributions to all pari-mutuel and totalizator pools conducted or made on each racing day on any and every racetrack licensed under this Chapter where the patron is required to select two or more horses in a single race having a field of eight (8) or less horses declared "in to go" by the track judges or where the patron is required to select two or more horses in more than one race where all of such races have a field of eight (8) or less horses declared "in to go" by the track judges.

(2) 4071:1 of the total contributions to all pari-mutuel and totalizator pools conducted or made on each racing day on any and every racetrack licensed under this Chapter where the patron is required to select two or more horses in a single race having a field of nine (9) or more horses declared "in to go" by the track judges or where the patron is required to select two or more horses in more than one race where either one or more of such races has a field of nine (9) or more horses declared "in to go" by the track judges."

Section 4. Amend §556 (c), Chapter 5, Title 28,

Delaware Code by striking said subsection in its entirety and substituting in lieu thereof a new subsection to read as follows:

"(c) In addition to the commissions authorized by subsections (a) and (b) of this section, the Commission shall authorize as commissions to the licensee operating a racing meet pursuant to this Chapter 3 07o of the total contributions to all pari-mutuel and totalizator pools conducted or made on each racing day on any and every racetrack licensed under this Chapter where the patron is required to select two or more horses in a single race having a field of nine (9) or more horses declared "in to go" by the track judges or where the patron is required to select two or more horses in more than one race where one or more of such races has a field of nine (9) or more horses declared "in to go" by the track judges.

The license shall distrubute one half of the commissions authorized by this subsection as purse money."