CHAPTER 19
FORMERLY
HOUSE BILL NO. 155
AS AMENDED BY HOUSE AMENDMENT NO. 1
AN ACT TO AMEND CHAPTER 5, TITLE 28, DELAWARE CODE, RELATING TO A TAX ON ANY PARIMUTUEL AND TOTALIZATOR SPECIAL POOLS OTHER THAN WIN, PLACE AND SHOW POOLS
Be it enacted by the General Assembly of the State of Delaware:
Section 1. Amend §555, Chapter 5, Title 28,Delaware Code, by adding thereto a new subsection (c) to read as follows:
"(c) In addition to the other taxes required by this Section, every person engaged in the business of conducting a harness racing meet under this Chapter shall pay as a tax to this State two percent of the total contributions to all special pari-mutuel and totalizator pools conducted or made on each racing day on any and every race track 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 two or more horses, and shall include, but not be limited to daily doubles, exactas, quinellas, perfectas, tri-perfectas, twin doubles, and big exactas."