Subchapter K. TAXES AND INSURANCE
Sec.
185.231. State admission tax.
185.232. Tax on wagering.
185.233. Breakage.
185.234. Books and records.
185.235. Workmen’s Compensation.
185.236. Liability insurance.§ 185.231. State admission tax.
Every association shall collect, in addition to the admission price of tickets sold or otherwise disposed of, a tax equivalent to 5.0% of such admission price. Failure to collect such tax shall result in a tax imposition thereof upon the association. The tax shall be paid to the Department of Revenue within 10 days after the close of each race meeting. Before an association shall hold any race meeting, it shall pay all taxes theretofore due and shall file a statement with the Department of Revenue as well as with the Commission containing the name of the place and stating the time when such races are to be held. A penalty of 5.0% and interest at the rate of 1.0% per month from the due date to the date of payment of the tax shall be payable whenever the tax is not paid when due.
§ 185.232. Tax on wagering.
(a) All other associations, excluding those situated in a city of the first class, licensed to conduct a harness race meet shall collect a tax of 2.0% of the amount wagered each day and such tax shall be paid to the Department of Commerce. The method and time of payment shall be that designated by the governmental representative having jurisdiction of collection of such funds in accordance with the applicable laws regulating the levying and collection of the tax.
(b) At the close of each racing day, the association shall pay, through the Department of Revenue, a tax of 5.0% of the amount wagered each day.
§ 185.233. Breakage.
(a) At the close of each racing day, the association shall pay, through the Department of Revenue, a tax of 50% of the total sum of odd cents retained as the result of all redistributions made on all mutuel contributions exceeding a sum equal to the next lowest multiple of 10¢.
(b) In the event a minus pool exists in any race, the association shall be permitted to utilize all breakage moneys accumulated during the racing day for the purpose of making payment of wagers made for that race. Under these circumstances breakage is defined as the total gross amount of odd cents retained from all pools, reduced by the amount of a minus break.
§ 185.234. Books and records.
Every association shall keep its books and records so as to clearly show by separate record the total amount of money contributed to every pari-mutuel pool, including Daily Double pools, if any. The Commission and the Department of Revenue or their duly authorized representative shall, at all reasonable times, have access to all such books and records.
§ 185.235. Workmen’s Compensation.
Every association, owner, driver, or trainer who employs or hires any person or persons required by the laws of the Commonwealth to be covered by Workmen’s Compensation shall furnish proof satisfactory to the Commission that such association, owner, driver or trainer has adequate Workmen’s Compensation Insurance in Pennsylvania. No person who employs or hires any other persons required by the laws of the Commonwealth to be covered by Workmen’s Compensation shall be licensed, unless said person is carrying adequate Workmen’s Compensation Insurance. Any licensee who fails to comply with such laws and with this subchapter, shall suffer the penalties imposed by the laws and by these rules and regulations.
§ 185.236. Liability insurance.
Every association shall obtain and maintain adequate liability insurance for the purpose of covering patrons, invitees and other persons lawfully upon its grounds.
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