Within the enclosure of any horse race meeting licensed and conducted under this chapter, but not elsewhere, the wagering or betting on horse races or harness horse racing or both by the use of pari-mutuel machines or totalizators and by manual computation without the use of pari-mutuel machines or totalizators is authorized and permitted.

38 Del. Laws, c. 62, §  16;  40 Del. Laws, c. 112, §  1;  Code 1935, §  5510;  43 Del. Laws, c. 242;  28 Del. C. 1953, §  361;  68 Del. Laws, c. 84, §  173(a);  80 Del. Laws, c. 307, § 2; 

(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 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.

(d) A licensee to make, conduct and sell pools by the use of pari-mutuel machines or totalizators must be a person licensed to conduct a racing meet under this chapter.

38 Del. Laws, c. 62, §  16;  40 Del. Laws, c. 112, §  1;  Code 1935, §  5510;  43 Del. Laws, c. 242;  28 Del. C. 1953, §  362;  68 Del. Laws, c. 84, §  173(a); 

All licenses for the operation of pari-mutuel or totalizator pools shall be revocable at any time, without hearing, in the absolute discretion of the Commission.

38 Del. Laws, c. 62, §  16;  40 Del. Laws, c. 112, §  1;  Code 1935, §  5510;  43 Del. Laws, c. 242;  28 Del. C. 1953, §  363;  68 Del. Laws, c. 84, §  173(a); 

(a) The Commission may:

(1) Require the keeping of books and records by a licensee of a pari-mutuel or totalizator pool in such form or in such manner as the Commission prescribes;

(2) Regulate the duties of any employee of any such licensee; and

(3) 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 pari-mutuel or totalizator pool for the purpose of satisfying itself that the Commission’s rules and regulations are strictly complied with.

(b) The Commission may issue, under the hand of its Chairperson and the seal of the Commission, subpoenas for the attendance of witnesses and the production of books, papers and documents of a licensee before the Commission and may administer oaths or affirmations to the witnesses whenever in the judgment of the Commission it may be necessary for the effectual discharge of its duties.

(c) If any person refuses to obey any subpoena or to testify or to produce any books, papers or documents, then any Commissioner may apply to the Superior Court of the county in which the Commissioner or the Commission may be 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.

(d) Whoever fails to obey or refuses to obey a subpoena of the Superior Court shall be guilty of contempt of court and shall be punished accordingly.

(e) False swearing on the part of any witness shall be deemed perjury and shall be punished as such.

38 Del. Laws, c. 62, §  16;  40 Del. Laws, c. 112, §  1;  Code 1935, §  5510;  43 Del. Laws, c. 242;  28 Del. C. 1953, §  364;  68 Del. Laws, c. 84, §  173(a);  70 Del. Laws, c. 186, §  1;  84 Del. Laws, c. 42, § 40; 

(a) Every person engaged in the business of conducting a racing meet under this chapter shall pay as a tax to this State three quarters of one percent of the licensee’s commissions on pari-mutuel and totalizator pools conducted on each racing day.

(b) The tax levied in subsection (a) of this section shall be paid by certified check on a weekly basis. Each such 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 taxes are due.

38 Del. Laws, c. 62, §  16;  40 Del. Laws, c. 112, §  1;  Code 1935, §  5510;  43 Del. Laws, c. 242;  45 Del. Laws, c. 293, §  2;  28 Del. C. 1953, §  365;  49 Del. Laws, c. 345, §  1;  51 Del. Laws, c. 300, §  2;  55 Del. Laws, c. 84, §  1;  56 Del. Laws, c. 42, §  2;  57 Del. Laws, c. 470, §  1;  57 Del. Laws, c. 741, §  31C;  58 Del. Laws, c. 298, §  1;  60 Del. Laws, c. 426, §  4;  60 Del. Laws, c. 512, §§  1, 2;  61 Del. Laws, c. 163, §  2;  64 Del. Laws, c. 244, §  1;  65 Del. Laws, c. 386, §  1;  68 Del. Laws, c. 84, §  173(a); 

(a) The Commission shall authorize as gross commissions on pari-mutuel and totalizator pools to the licensee operating a racing meet under this chapter 17% of the total contributions to all pari-mutuel and totalizator pools conducted or made at the racing meet and at every race or meeting, plus all of the odd cents of all redistributions to be made on all pari-mutuel and totalizator pool contributions exceeding the sum equal to the next lowest multiple of 10, such odd cents to be calculated on the basis of each dollar wagered. If a minus pool is created, the licensee may break to the lowest multiple of 5.

(b) In addition to the other commissions allowed by this section, every person engaged in the business of conducting a racing meet under this chapter shall receive as a gross commission 2% of the total contributions to all dual pari-mutuel and totalizator pools conducted on each racing day on any and every racetrack licensed under this chapter. Dual pari-mutuel and totalizator pool means a separate wagering pool in which an interest is represented by a single wager on 2 entries, and shall include, but not be limited to, daily doubles, exactas, quinellas and perfectas.

(c) In addition to the other commissions allowed by this section, every person engaged in the business of conducting a racing meet under this chapter shall receive as a gross commission 8% of the total contributions to all special pari-mutuel and totalizator pools conducted 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 more than 2 entries, and shall include, but not be limited to, tri-perfectas, trifectas, twin doubles and big exactas.

(d) From the gross commissions allowed by this section, the licensee may retain as its net commissions only those sums which remain after payment of the taxes imposed by § 10165 of this title.

38 Del. Laws, c. 62, §  16;  40 Del. Laws, c. 112, §  1;  Code 1935, §  5510;  43 Del. Laws, c. 242;  28 Del. C. 1953, §  366;  49 Del. Laws, c. 345, §  2;  51 Del. Laws, c. 300, §  3;  55 Del. Laws, c. 84, §§  2, 3;  56 Del. Laws, c. 42, §  3;  56 Del. Laws, c. 228, §  2;  57 Del. Laws, c. 111;  57 Del. Laws, c. 470, §  2;  58 Del. Laws, c. 298, §  2;  60 Del. Laws, c. 426, §  5;  60 Del. Laws, c. 512, §  3;  61 Del. Laws, c. 163, §  3;  68 Del. Laws, c. 84, §  173(a); 

For the purpose of making any of the calculations of amounts payable to this State and to the licensee under §§ 10165 and 10166 of this title, no federal taxes, if any, shall be deducted from the amount of total contributions before applying the percentages specified in such sections.

38 Del. Laws, c. 62, §  16;  40 Del. Laws, c. 112, §  1;  Code 1935, §  5510;  43 Del. Laws, c. 242;  28 Del. C. 1953, §  367;  68 Del. Laws, c. 84, §  173(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. 25, §  1; 

The Director of the Division of Revenue shall enforce the administration of taxes provided for in this chapter in §§ 10123, 10165 or any other applicable section of this chapter.

71 Del. Laws, c. 414, §  6; 

(a) A special fund of the State is hereby established to be known as the “Delaware Jockeys Health and Welfare Benefit Fund.” Funds reserved for the Delaware Jockeys Health and Welfare Benefit Fund pursuant to § 4815(b)(4)c. of Title 29 shall be transferred to the Delaware Jockeys Health and Welfare Benefit Fund which will be maintained in an account established in the Department of Agriculture.

(b) Moneys from the Delaware Jockeys Health and Welfare Benefit Fund shall be expended in accordance with the provisions of § 4815(b)(4)c. of Title 29 and pursuant to regulations and reasonable criteria for benefit eligibility promulgated by the Jockeys Health and Welfare Benefit Fund Board.

(c) The Delaware Jockeys Health and Welfare Benefit Fund shall be invested by the State Treasurer consistent with the investment policies established by the Cash Management Policy Board. All income earned shall be reinvested in the Delaware Jockeys Health and Welfare Benefit Fund.

74 Del. Laws, c. 424, §  2;  79 Del. Laws, c. 311, §  1;