TITLE 3

Agriculture

Horse Racing

CHAPTER 100. HARNESS RACING

Subchapter IV. Wagering or Betting by Pari-Mutuel Machines or Totalizators


Within the enclosure of any harness horse racing meet licensed and conducted under this chapter, but not elsewhere, the wagering and betting on harness horse racing by the use of pari-mutuel machines or totalizators and by manual computation without the use of pari-mutuel machines or totalizators insofar as the "daily double" is concerned is authorized and permitted.

45 Del. Laws, c. 303, § 15; 48 Del. Laws, c. 50; 28 Del. C. 1953, § 551; 66 Del. Laws, c. 303, § 261(a).;

(a) The Commission may grant a license to any person to make, conduct and sell pools by the use of pari-mutuel machines or totalizators and to make, conduct and sell pools for the "daily double" by manual computation without the use of pari-mutuel machines or totalizators for the purpose of receiving wagers or bets on harness horse races within the enclosure of any harness horse racing meet licensed and conducted under this chapter, but not otherwise, under such regulations as the Commission prescribes.

(b) The Commission may prescribe regulations governing the granting of applications for licenses, the granting of licenses and the conditions under which any licensee may conduct, sell or make any such pool.

(c) The qualifications of any licensee shall be such as to afford a reasonable belief that the licensee will be financially responsible and will conduct the business of operating the pools in a proper and orderly manner. A licensee to make, conduct and sell such pools shall be a person licensed to conduct a harness horse racing meet under this chapter.

45 Del. Laws, c. 303, § 15; 48 Del. Laws, c. 50; 28 Del. C. 1953, § 552; 66 Del. Laws, c. 303, § 261(a).;

All licenses for the operation of pools as provided in this chapter shall be revocable at any time, without hearing, in the absolute discretion of the Commission.

45 Del. Laws, c. 303, § 15; 28 Del. C. 1953, § 553; 66 Del. Laws, c. 303, § 261(a).;

(a) The Commission may require the keeping of books and records by a licensee of a pool in such forms, or in such manner, as the Commission prescribes. The Commission may also regulate the duties of any employee of any such licensee and visit, investigate and place expert accountants and such other persons as it deems necessary in the office or place of business of any person licensed to operate a pool for the purpose of satisfying itself that the Commission's rules and regulations are strictly complied with.

(b) The Commission may also issue, under its hand and seal, subpoenas for the attendance of witnesses and the production of books, papers and documents of the licensee before the Commission and may administer oaths or affirmations to the witnesses whenever in the judgment of the Commission it is necessary for the effectual discharge of its duties. If any person refuses to obey any subpoena or to testify or to produce any books, papers or documents, then the Commission may apply to the Superior Court of the county in which it is sitting and thereupon the Court shall issue its subpoena requiring the person to appear and testify, or to produce the books, papers and documents before the Commission. Any person failing to obey or refusing to obey a subpoena of the Court is guilty of contempt of court and shall be punished accordingly. False swearing on the part of any witness shall be deemed perjury and shall be punished as such.

45 Del. Laws, c. 303, § 15; 28 Del. C. 1953, § 554; 66 Del. Laws, c. 303, § 261(a).;

(a) Every person engaged in the business of conducting a harness racing meet under this chapter shall pay as a tax to this State an amount equal to 3/4 of 1 percent of the total contributions to all pari-mutuel and totalizator pools conducted or made on each racing day prior to January 1, 1981, on any and every racetrack licensed under this chapter and on all races that day at such tracks during any such day when a pari-mutuel racing meet (not including daytime thoroughbred racing) is being conducted outside this State within 75 miles of such person's harness racing meet.

(b) 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 prior to January 1, 1981, on any and every racetrack licensed under this chapter and on all races that day at such track during any such day when no pari-mutuel racing meet (not including daytime thoroughbred racing) is being conducted within 75 miles of such person's harness racing meet.

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

(1) Three-quarters of 1 percent of the first $400,000 of daily contributions to such pools or any portion thereof; plus

(2) Three percent of daily contributions to such pools in excess of $400,000 up to $600,000; plus

(3) Five and one-half percent of daily contributions to such pools in excess of $600,000.

(c) On each racing day to which subsection (b) of this section is applicable when the total contributions to all pari-mutuel and totalizator pools conducted or made at any racetrack licensed under this chapter exceed $400,000, every person engaged in the business of conducting a racing meet under this chapter shall pay as an additional tax to this State:

(1) Two percent 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 2 or more horses in a single race having a field of 8 or less horses declared "in to go" by the track judges or where the patron is required to select 2 or more horses in more than 1 race where all of such races have a field of 8 or less horses declared "in to go" by the track judges.

(2) Four percent 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 2 or more horses in a single race having a field of 9 or more horses declared "in to go" by the track judges or where the patron is required to select 2 or more horses in more than 1 race where either 1 or more of such races has a field of 9 or more horses declared "in to go" by the track judges.

(3) One half 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 on the basis of each dollar wagered. If a minus pool is created, the break shall be to the lowest multiple of 5.

(d) The State Treasurer shall deposit the money received pursuant to subsections (a), (b) and (c) of this section in the General Fund of this State. In addition (except as hereinafter provided), every person engaged in the business of conducting a harness race meet under this chapter shall pay an amount equal to 1/2 of 1 percent of all contributions to all pari-mutuel and totalizator pools conducted or made on any and every racetrack licensed under this chapter and every race at such track, and the State Treasurer shall deposit such amount to a special fund called the "Delaware Standardbred Development Fund." All fees received pursuant to §§ 564(b) and 567 of Title 28 shall also be deposited to said special fund. Said special fund shall be administered pursuant to subchapter V of Chapter 5 of Title 28.

(e) Where the total contributions to pari-mutuel and totalizator pools conducted or made at a racing meet or meets during any fiscal year of any person licensed under this chapter commencing subsequent to 1978 average $300,000 or less per day during such fiscal year and the licensee conducting such meet or meets sustained a loss before taxes on income for such fiscal year, which loss shall be determined from a certificate from the licensees' independent public accountants and confirmed by the Delaware Harness Racing Commission, the licensee shall not be required to pay the additional amount set forth in subsection (d) of this section, for the meet or meets conducted in the fiscal year immediately following the fiscal year in which the loss occurred, to the extent of the loss sustained in the preceding year, nor shall the licensee be required to increase the base upon which purse money is computed to any amount greater than the base upon which the licensee would have computed the amount of purse money under the law in effect during the licensee's fiscal year ending in 1978.

(f) The tax payable under this section 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. Such tax is imposed upon and payable by the licensee and shall not be taken into account in determining the amount of any pari-mutuel or totalizator pool which is available for distribution among the contributors to such pool.

45 Del. Laws, c. 303, § 15; 28 Del. C. 1953, § 555; 55 Del. Laws, c. 108, § 1; 56 Del. Laws, c. 156, § 1; 56 Del. Laws, c. 448; 57 Del. Laws, c. 136, § 28; 57 Del. Laws, c. 197; 57 Del. Laws, c. 741, §§ 30C, 30D; 58 Del. Laws, c. 299; 60 Del. Laws, c. 4, §§ 2, 3; 60 Del. Laws, c. 19, § 1; 60 Del. Laws, c. 20, § 1; 60 Del. Laws, c. 113, § 49; 60 Del. Laws, c. 289, § 14; 60 Del. Laws, c. 345, §§ 1-3; 61 Del. Laws, c. 225, § 2; 62 Del. Laws, c. 18, § 2; 66 Del. Laws, c. 303, § 261(a).;

(a) The Commission shall authorize commissions pursuant to this subsection and 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 18% 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 all 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 of 10, such odd cents to be calculated upon the basis of each dollar wagered.

(b) In addition to the commissions authorized by subsection (a) of this section, the Commission shall authorize as commissions to the licensee operating a racing meet pursuant to this chapter 7% 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 2 or more horses in a single race or where the patron is required to select 2 or more horses in more than 1 race.

45 Del. Laws, c. 303, § 15; 46 Del. Laws, c. 31; 47 Del. Laws, c. 12; 28 Del. C. 1953, § 556; 60 Del. Laws, c. 4, § 4; 60 Del. Laws, c. 20, § 2; 60 Del. Laws, c. 345, § 4; 62 Del. Laws, c. 18, § 3; 65 Del. Laws, c. 267, § 1; 66 Del. Laws, c. 303, § 261(a).;

For the purpose of making any of the calculations of amounts payable to the State and to the licensee under §§ 10056 and 10057 of this title, no federal taxes, if any, shall be deducted from the amount of total contributions before applying the percentages specified in those sections.

45 Del. Laws, c. 303, § 15; 28 Del. C. 1953, § 557; 66 Del. Laws, c. 303, § 261(a).;

Repealed by 76 Del. Laws, c. 277, § 3, effective June 30, 2008.;

(a) On interstate simulcasts of races that a person licensed under this chapter transmits or receives, the licensee may combine wagers made at the licensee's track with wagers of the same type made at out-of-state facilities where wagering is lawful.

(b) The purpose of this section is to allow the creation of common pari-mutuel pools for calculating odds and determining payouts.

(c) The wagers made at out-of-state facilities may not be considered part of the licensee's pari-mutuel pools for any purpose other than the purpose specified under subsection (b) of this section.

68 Del. Laws, c. 95, § 1.;

The Director of the Division of Revenue shall enforce the administration of taxes provided for in §§ 10024 and 10056 of this title, or any other applicable section of this chapter.

71 Del. Laws, c. 414, § 3.;