Within the enclosure of any horse racing meet licensed and conducted under this chapter, but not elsewhere, the wagering and betting on horse racing by the use of pari-mutuel machines or totalizators is authorized and permitted.

28 Del. C. 1953, §  441;  56 Del. Laws, c. 119.; 

(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 for the purpose of receiving wagers or bets on horse races within the enclosure of any 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 horse racing meet under this chapter.

28 Del. C. 1953, §  442;  56 Del. Laws, c. 119.; 

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

28 Del. C. 1953, §  443;  56 Del. Laws, c. 119.; 

(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 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, to testify or to produce any books, papers or documents, then the Commission may apply to the Superior Court of Kent County 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.

28 Del. C. 1953, §  444;  56 Del. Laws, c. 119.; 

(a) (1) Every person engaged in the business of conducting a horse 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 racetrack licensed under this chapter and on all races that day at such track.

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

a. One percent if the total daily contributions to such pools do not exceed $400,000;

b. Three percent if the total daily contributions to such pools exceed $400,000 but do not exceed $600,000;

c. Five percent if the total daily contributions to such pools exceed $600,000.

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

(b) In addition to the other taxes required by this section, every person engaged in the business of conducting a horse racing meet under this chapter shall pay as a tax to this State 2 percent of the total contributions to all special pari-mutuel and totalizator pools conducted or made on each racing day on any and every racetrack licensed under this chapter. Special pari-mutuel and totalizator pool means a separate wagering pool in which an interest is represented by a single wager on 2 or more horses, and shall include, but not be limited to daily doubles, exactas, quinellas, perfectas, tri-perfectas, twin doubles and big exactas.

28 Del. C. 1953, §  445;  56 Del. Laws, c. 119;  57 Del. Laws, c. 741, §  32C;  58 Del. Laws, c. 298, §  3;  60 Del. Laws, c. 164, §  1;  60 Del. Laws, c. 165, §  1; 

(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 that 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 multiple of 10, such odd cents to be calculated upon the basis of each dollar wagered.

(b) IF TOTAL DAILY CONTRIBUTIONS TO SUCH

28 Del. C. 1953, §  446;  56 Del. Laws, c. 119;  60 Del. Laws, c. 164, §  2; 

For the purpose of making any of the calculations of amounts payable to the State and to the licensee under §§ 445 and 446 of this title, no federal taxes, if any, shall be deducted from the amount of total contributions before applying the percentage specified in those sections.

28 Del. C. 1953, §  447;  56 Del. Laws, c. 119.; 

All sums held by any licensee for payment of outstanding pari-mutuel tickets not claimed by the person or persons entitled thereto within a period of 1 year following the last day of the meet shall be paid by certified check to the Commission. If the Commission finds such payment correct it shall transmit the check to the State Treasurer.

28 Del. C. 1953, §  448;  56 Del. Laws, c. 119.;