() Pennsylvania: Harness Miscellaneous Sources From tracks located in cities not first class 2% of take is paid to the State Department of Commerce.

(9) South Dakota: Occupational Licenses-All tracks (greyhound included) in this figure.

Note: Miscellaneous Sources Uncashed pari-mutuel Tickets included with other miscellaneous sources.

$267,740.54 $2,887,534.76 $2,658,266.26 $183,340.53

Arizona

18%

18%

4%-7%

10c

10c

100%

100%

Table No. 4

Brief Summary of Tax Methods by States

Total take-out 16%. Pari-mutuel tax to state 6%, $500 daily license, 10c tax on admissions. Breakage 10c, divided 33% % to city where track is located, 33% % to association, 33% % to state.
Total take-out 15.25%. Only two rates applied to total handle, a base rate on handle up to $20 million, and the appropriate rate for the estimated handle in excess of $20 million. THOROUGHBRED:
With a handle of $0-$20 million, state receives 6.10%, track 5.01%, purses 3.94%; $20-$40 million, state 5.70%, track 5.24%, purses 4.11%; $40-$75 million, state 6.55%, track 4.76%, purses 3.74%;
$75-$120 million, state 6.85%, track 4.59%, purses 3.61%; $120-$180 million, state 7.15%, track 4.42%, purses 3.48%; $180 million and above, state 7.45%, track 4.26%, purses 3.34%. Breeder and
Stallion Awards-take-out .2%. HARNESS and QUARTER HORSE: With a handle of $0-$20 million, state receives 6.10%, track 5.44%, purses 3.71%; $20-$40 million, state 5.70%, track 5.68%,
purses 3.87%; $40-$75 million, state 6.55%, track 5.18%, purses 3.52%; $75-$120 million, state 6.85%, track 5.00%, purses 3.40%; $120-$180 million, state 7.15%, track 4.82%, purses 3.28%; $180
million and above, state 7.45%, track 4.64%, purses 3.16%. Breeders Awards paid by track out of amount deducted from handle. When any racing association handles less than $20 million, state
receives 5.50% of total handle, track 9.75%, and purses on a percentage basis negotiated between track and horsemen.

10c, all to association. At Colorado State Fair, state receives 2% of take-out.
Total take-out 16%. Of daily pari-mutuel wagering receipts state receives 4% of first $200,000; 5% of excess over $200,000 which does not exceed $300,000; 6% of all in excess of $300,000. Breakage

THOROUGHBRED: Delaware Park take-out 16%. State receives 5% %. Per season license $5,000. Admissions 20c. Breakage 10c, 5c on minus pools, divided equally between state and association.
Dover Downs take-out 17%. State receives 42%. Per season license $750. Admissions 20c. Breakage 5c, all to association. As of 8-1-71 tax to state increased %, reverts to 5% in subsequent
Uncashed pari-mutuel tickets revert to state after one year.
years. HARNESS: Total take-out 17% %. State receives 4% %. Admissions 10c. Breakage 10c, 5c minus pools, divided equally between state and association. THOROUGHBRED and HARNESS:

THOROUGHBRED: Total take-out increased from 16% to 17%, with additional 1% to track for purses and breeders awards. South Florida Winter state receives 7%. Breakage 100, 50 on minus
pools. One hundred per cent to state. South Florida Summer-state 5% on first $400,000 daily average, 3% on excess of $400,000. Breakage 50% to state, 50% to track. Florida Downs-state re-
ceives daily fee ranging from $4,000 to $21,000, based on preceding season's daily pari-mutuel average. Breakage 100% to track. HARNESS: Seminole (Also Quarter Horse and Thoroughbred).
ceives 100%. Bayard-Total take-out 17%.
Total take-out 17%. State receives daily fee ranging from $1,000 to $4,0000 based on daily pari-mutuel handle. Harness and Quarter Horse, state receives 50% of breakage; Thoroughbred, state re-
When daily average more than $25,000 state receives 7% less $170 per race "initial expense of operation." Less than $25,000 state
receives daily fee ranging from $150 to $400 based on daily pari-mutuel handle. Pompano-Total take-out 19%. State receives 7%. Breakage 50% to state, 50% to track. Admissions all tracks 15%.
(Percentage of take-out and breakage varies from track to track as to amount allotted for purses and breeders awards.)

Total take-out 15%. Commission receives 1% of take-out and occupational license fees for operational expenses. The remainder of take-out based on a sliding scale percentage as follows: Of gross
receipts to $20,000, track 14%; $20,000 to $30,000, track 13%, public school endowment fund, 1%; $30,000 to $40,000, track 12%, public school fund 2%; $40,000 to $50,000, track 11%, public school
nation of time allowed by rule of the commission.
fund 3%; $50,000 and over, track 10%, public school fund 4%. Breakage 10c, all to association. Track daily license $25; fairs exempt. Association accrues all monies in unclaimed tickets at termi-

Total take-out 16%. THOROUGHBRED state receives: At race tracks within county of 500,000 or more or within county of less than 500,000 but within 100 miles corporate limits any city in state
of 1 million or more tax rates, except charity: First $5,000,000 of annual handle -5%%; $5,000,001 to $10,000,000-6%%; $10,000,001 to $30,000,000-74%; $30,000,001 to $40,000,000 8% %; $40,-
000,001 to $60,000,000 8% %; over $60,000,000-9%%. At race tracks within county of less than 500,000 and more than 100 miles of any city in state of 1 million or more tax rate, except charity:
First $10,000,000 of annual handle -5%%; $10,000,001 to $20,000,000 -6%%%; $20,000,001 to $30,000,000-7% %; $30,000,001 to $40,000,000-8%%; $40,000,001 to $60,000,000-8%%; over $60,000,000
-9%%. Breakage 10c, half to state. Charity meets, tax 8% plus half of breaks. HARNESS: Total take-out 16%. State receives: First $30,000,000 of annual handle 6% %; $30,000,001 to $35,000,-
Harness, 5c instead of 10c in case of minus pools.
000-74%; $35,000,001 to $40,000,000-8%%; $40,000,001 to $60,000,000-8%%; over $60,000,000-9%%. Breakage 10c, half to state. Charity meets tax 8%. Breakage, both Thoroughbred and

THOROUGHBRED: Total take-out 15%. State receives 4%. Daily license $500 if average daily handle at track during year does not exceed $450,000; $1,000 at tracks with average daily handle
$450,000 to $600,000; $2,500 at tracks where sum exceeds $600,000. HARNESS: Total take-out 17%. State receives 4%. Daily license $100 if average daily handle during previous year does not exceed
to state after 2 years. Minus pools: Breakage 5c instead of 10c.
$75,000, $150 thereafter. QUARTER HORSE: Total take-out 18%. State receives 4%. At all tracks breakage 10c, all to association; 15c on admissions. At all tracks in state unclaimed tickets revert

Total take-out 16%. In a parish with population of 450,000 and over state receives: On total daily pools from 1c to $201,000-5%; $201,000 to $401,000, $10,050 plus 6% of that amount exceeding
$201,000 up to $401,000; $401,000 and over, $22,050 plus 7% of any amount exceeding $401,000. Minimum daily license fee $1,000. In a parish with population less than 450,000 state receives: On
total daily pools up to $200,000-5% of that portion exceeding $30,000; $201,000 to $300,000, $8,500 plus 6% of that portion exceeding $200,000; over $300,000, $14,500 plus 7% of pool exceeding $300,-
000. (subject to minimum $1,000 daily.) Admissions 10c. Breakage 10c, 2/3 to association and to Louisiana Breeders Fund to supplement purses.

THOROUGHBRED: Total take-out 18%. State receives 7% sub-divided as follows: 5% to General Fund, 1% to Agricultural Stipend Fund, 1% returned to association to defray cost of operation. Li-
cense fee $5,000 annually. Any outstanding balance in unredeemed mutuel tickets divided equally between association and state when account is closed. Breakage 10c, all to association. Effective
October 1971, after close of racing season, take-out increased to 19%, with extra 1% to track. HARNESS: Total take-out 18% with 6% to State General Fund, 1% to Agricultural Stipend Fund.
age 10c, all to association. After September 3, 1971 take-out increased to 19% with additional 1% to association.
One-sixth of state commission is returned to association for purpose of supplementing purse money. License fee $10 for each 6 days or less of racing. Bond up to $50,000 required for license. Break-
10912

THOROUGHBRED (MILE TRACKS): Total take-out 15%. State receives 5.34%, association 3.66% of which .25 of 1% is allocated for pension fund for race track employees; 5% of money wagered
allocated to purses; .50% of wagers to Maryland Bred Fund races; .50% to Racing Fund for plant improvements. Daily license fee $1,000. Breakage 10c, 1⁄2 to state, 1⁄2 to association. COUNTY
FAIRS (Thoroughbred): Total take-out 16%. Of money wagered 5.50% to state; 5% to association, 5% allocated to purses, .50% to Maryland Bred Fund races. Breakage 10c, 1⁄2 to state and 1⁄2 to
association. Daily license fee $50. HARNESS: Total take-out increased to 17%-18%-3% % to state of all money wagered not in excess of $125,000 daily, 7% to state in excess of $125,000 daily.
Daily license fee $25. Breakage 10c. Association retains all breakage if daily average is below $166,666.67; all above this figure state receives all breakage. Ocean Downs take-out 18%. Increase of
of 1% allocated for breeders fund. STEEPLECHASE AND QUARTER HORSE: Total take-out 14%. Of money wagered 5% to state, 9% to association. Breakage 10c, all to association.
* Indicates change in law in 1971.

(1) California The tax law after December 16, 1971: Total take-out 15.75%. Only two rates applied to total handle, a base rate on handle up to $20 million, and the appropriate rate for the estimated
handle in excess of $20 million. THOROUGHBRED: With a handle of $0-$20 million, state 6.10%, track 5.29%, purses 4.16%; $20-$40 million, state 5.70%, track 5.52%, purses 4.33%;
$40-$75 million, state 6.55%, track 5.04%, purses 3.96%; $75-$120 million, state 6.85%, track 4.87%, purses 3.83%; $120-$180 million, state 7.15%, track 4.70%, purses 3.70%; $180 mil-
lion and above, state 7.45%, track 4.54%, purses 3.56%. Breeder and Stallion Awards .2%. HARNESS and QUARTER HORSE: With a handle of $0-$20 million, state 6.10%, track
5.74%, purses 3.91%; $20-$40 million, state 5.70%, track 5.98%, purses 4.07%; $40-$75 million, state 6.55%, track 5.48%, purses 3.72%; $75-$120 million, state 6.85%, track 5.30%,
purses 3.60%; $120-180 million, state 7.15%, track 5.12%, purses 3.48% $180 million and above, state 7.45%, track 4.94%, purses 3.36%. Breeders Awards paid by track out of amount
When any racing association handles
and purses.
deducted from handle. When any racing association handles less than $20 million state receives 5.50% of total handle, 10.25% deducted from pari-mutuel pools to be distributed to tracks

Brief Summary of Tax Methods by States

Total take-out 16%% with 1% to state and 1% to racing commission for administrative work. However, after July 1 of following year any amount over $10,000 is to be distributed to agricultural dis-
tricts conducting horse racing proportionately to the amount contributed by each district. Breakage 10c, all to association.

THOROUGHBRED: Total take-out 16%. State receives 8%, association 8%; Sunday take-out 18% with association receiving 10%. No license fee, but bond not exceeding $50,000 required. Break-
age 10c, divided equally between state and association. HARNESS: Total take-out 17%, divided as follows: Of total mutuel pool for any one day, state receives 5% % up to $400,000; 6%%-$400,001
to $450,000; 7% %-$450,001 to $500,000; 7% %-$500,001 to $550,000; 8% %-$550,001 to $600,000; 8%%%-$600,001 to $650,000; 9% %-$650,001 and over. Sunday take-out 18%; 5%% to state,
12% to association on sliding scale. One quarter of 1% of total pari-mutuel pools allocated to agricultural fairs of state; however, total amount allocated is limited to $150,000 in any one year. Track
licenses paid to township where track is located. Breakage 10c, divided equally between state and association.

THOROUGHBRED: Total take-out 17%. State receives 9.15%, association 7.85%. Breakage 10c, all to state. HARNESS: Total take-out 17%. Of first $40 million of handle, state receives 6%,
thereafter 7%. Breakage 10c, all over $40 million state receives 100%, under $40 million breakage divided equally between state and association.

Total take-out 18%. State receives 2% to $250,000; 3% over $250,000 to $350,000; 4% over $350,000 to $400,000; 6% over $400,000; except State Fair which pays a maximum 2% on total handle. Daily
license fee $300, half to state and half to county in which track is located, except State Fair charge $10 per race day. Breakage 10c, all to association.

THOROUGHBRED: Total take-out 17%. Additional 1% to track. State receives from Saratoga 9%, from Aqueduct and Belmont 10% of total mutuel handle. From Finger Lakes state receives 5%
first $175,000; 7% next $125,000; 8% next $100,000; 9% over $400,000 to $500,000; 10% to $600,000; 11% all over $600,000. Breakage 10c: State receives from Aqueduct-Belmont 80%; from Saratoga
and Finger Lakes 75%. Franchise fee $3,000 per racing day paid by non-profit association. Finger Lakes track license $100 per day. HARNESS: Total take-out 17%. Of total daily pool, state re-
ceives 5%% not exceeding $175,000; 7% %-$175,000.01 to $300,000; 8%% -$300,000.01 to $400,000; 9% %-$400,000.01 to $500,000; 10% %-$500,000.01 to $600,000; 11%% all over $600,000. Break-
age 10c, with state receiving 50%. Horse Breeders Fund 25%, association 25%.

THOROUGHBRED and QUARTER HORSE: Total take-out 17%. State receives 4% first $10,000 wagered; 5% % next $40,000; 64% next $50,000; 7% % next $300,000; 84% all over $400,000.
HARNESS and FAIRS: Total take-out 17%. State receives 3% first $10,000; 4% next $40,000; 5% next $50,000; 6% next $300,000; 7% all over $400,000. Breakage 10c. Breakage taxes at
25% after first $2,000, 40% of breaks retained by track for increase in net purse distribution. Thirty-five per cent track share. Ohio Fair Fund-% of 1% of total wagered at Thoroughbred, Harness
and Fair meetings is appropriated for Ohio Fair Fund Tax (tax collected from take-out). Thoroughbred Fund 5/10 of 1% of total wagered at Thoroughbred and Harness meetings (not collected from
Fairs) is appropriated for Ohio Thoroughbred Race Fund. General Revenue tax collected from Fairs refunded to agricultural society.

Total take-out 15%, state receives 5.2% from commercial race meets and 1% % from fair and non-profit race meets. Daily license fee $250 with Fairs and non-profit meets $1.00 per race meet. State
receives unclaimed winning mutuel tickets. Breakage 10c, track retaining added to purses for Oregon-bred races, 4.8% of handle paid for purses and .2% for backstretch improvements. (THOR-
OUGHBRED and FAIRS: Pari-mutuel tax reduced to 5.2% with unclaimed mutuel tickets allocated to state. Per diem license fee reduced to $250.)

THOROUGHBRED: Total take-out 17%. State receives 5%, association 10%. Breakage 10c, 5c on minus pools, divided equally between state and association. For track license $3,000 deposit. HAR-
NESS: Total take-out 17%. State receives 5%, association 10%. Breakage 10c, 5c on minus pools, divided equally between state and association. Monies from breakage deposited in Sire Stakes Fund.
(THOROUGHBRED and HARNESS: In addition to state's 5% there is a 2% tax at tracks located in cities of first class, paid directly to school district. In all other areas 2% tax paid to Department
of Commerce for projects in accordance with law.)

Total take-out 17%. State receives 8% %, divided 50% to cities and towns, proportionate share of tax evaluation, and remaining 50% allotted to general treasurer. Eight and one half per cent allo-
cated for racing association. Breakage 10c, divided equally between state and association.

Total take-out 15%. State Special Racing Fund receives 3%, state Breeders' Fund 1%, association 11%. Law also provides that 5% of winning purse will go to South Dakota breeder of winning
horse. Breakage 10c, all to association.
THOROUGHBRED: Total take-out 18% (Sunday 19%). State receives 5% % (Sunday 6% %). Breakage 10c, divided equally between state and association. HARNESS: Total take-out 18%, with
state receiving on first $150,000 plus 3%; $150,000 to $200,000 plus 4%; $200,000 to $250,000 plus 5%; $250,000 to $300,000 plus 6%; $300,000 to $350,000 plus 7%; $350,000 and over 8%. Sunday
19%, with state receiving on first $150,000 plus 4%; $150,000 to $200,000 plus 5%; $200,000 to $250,000 plus 6% $250,000 to $300,000 plus 7%; $300,000 and over 8%. Breakage 10c, divided equally
between state and association.
MAJOR TRACKS: Total take-out 16%. State receives 5%, association 10%. One per cent held by commission until end of each race meet, then distributed to owners of Washington-bred horses
placing first, second, third and fourth. FAIR TRACKS-NON-PROFIT: Total take-out 15%, with 1% to state, 14% to association. Daily license fee at major tracks $100; at Fairs $10. Breakage-
5c, all to association.

THOROUGHBRED: Total take-out 16%. State receives 5%%, association 9% %. One per cent of take-out allocated for purses. Daily license tax $250. Unredeemed pari-mutuel ticket money deposited
to special account to support State Breeders' Awards. Breakage 10c, all to association. HARNESS: Total take-out 17%. Of the daily parl-mutuel pool, 3% first $100,000; 4% next $150,000; 5%%% all
over. Breakage 10c, all to association. Daily license tax $150.

Total take-out 20%, with 2% to Pari-mutuel Board for operating expenses (none to state), 2% to city where track is located, 16% to racing association. Breakage 10c, all to association.
Indicates change in law in 1971.