PRINTER'S NO. 252
No. 247 Session of 1981
INTRODUCED BY PICCOLA, JANUARY 27, 1981
REFERRED TO COMMITTEE ON AGRICULTURE AND RURAL AFFAIRS,
JANUARY 27, 1981
AN ACT
1 Amending the act of December 11, 1967 (P.L.707, No.331),
2 entitled "An act providing for and regulating thoroughbred
3 horse racing with pari-mutuel wagering on the results
4 thereof, creating the State Horse Racing Commission as an
5 independent administrative commission and defining its powers
6 and duties; providing for the establishment and operation of
7 thoroughbred horse racing plants; imposing taxes on revenues
8 of such plants; disposing of all moneys received by the
9 commission and all moneys collected from the taxes;
10 authorizing penalties; and making appropriations," further
11 providing for the disposition of pari-mutuel pools.
12 The General Assembly of the Commonwealth of Pennsylvania
13 hereby enacts as follows:
14 Section 1. Section 17, act of December 11, 1967 (P.L.707,
15 No.331), referred to as the Pennsylvania Thoroughbred Horse
16 Racing Law, amended July 17, 1977 (P.L.90, No.32), is amended to
17 read:
18 Section 17. Disposition of Pari-mutuel Pools.--Every
19 corporation authorized under this act to conduct pari-mutuel
20 betting at a thoroughbred horse race meeting on races run
21 thereat, having total deposits and the pari-mutuel board average
1 less than three hundred thousand dollars ($300,000) a day for
2 the previous meet of the permit holder shall distribute all sums
3 deposited in any pari-mutuel pool to the holders of winning
4 tickets therein, provided such tickets be presented for payment
5 before April first of the year following the year of their
6 purchase, less nineteen percent of the total deposits plus the
7 breaks from regular wagers, exacta, daily double [and] quinella
8 and other wagering involving two horses each racing day, and
9 less twenty-five percent of the total deposits plus the breaks
10 from the trifecta and other wagering involving more than two
11 horses in one or more races each racing day. All other permit
12 holders authorized under this act to conduct pari-mutuel betting
13 at a thoroughbred horse race meet or race run thereat, shall
14 distribute all sums deposited in any pari-mutuel pool to the
15 holder of the winning tickets therein, providing such tickets be
16 presented for payment before April 1 of the year following the
17 year of the purchase, less seventeen percent of the total
18 deposit, plus the breaks from regular wagers, less nineteen
19 percent of the total deposits plus the breaks, from the exacta,
20 daily double [and] quinella and other wagering involving two
21 horses each racing day and less twenty-five percent of the total
22 deposit plus the breaks from the trifecta and other wagering
23 involving more than two horses in one or more races each racing
24 day. At the close of each racing day, the permit holder out of
25 the amount retained on said day by said permit holder, shall
26 pay, through the Department of Revenue into the State Treasury
27 for credit to the State Horse Racing Fund, a tax of four and
28 three-quarters percent of the amount wagered each day, which tax
29 is hereby imposed. At the close of each racing day the permit
30 holder shall pay one-half of one percent of the amount wagered
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1 through the Department of Revenue into the State Treasury which
2 shall be credited to the Pennsylvania Breeding Fund by the
3 Treasury Department, which fund is hereby appropriated to the
4 State Horse Racing Commission for distribution in accordance
5 with the terms of this act, and as to thoroughbred horse race
6 meetings held within school districts of the first class the
7 permit holder shall pay the school district in which the
8 thoroughbred horse race meeting is held a tax of two percent of
9 the amount wagered each day, which tax is hereby imposed for
10 general school purposes. The remainder shall be retained by the
11 permit holder of which at least five percent of the amount
12 wagered each day shall be paid in purse money.
13 During the calendar years 1975 and 1976 the amount paid to
14 the Pennsylvania Breeding Fund shall not exceed one million two
15 hundred fifty thousand dollars ($1,250,000) per annum. The
16 excess moneys, if any, shall be divided in proportion to the
17 amount wagered among the permit holders in 1975 and 1976 and
18 shall be used exclusively for purses.
19 In addition, each permit holder shall be allowed to retain
20 the odd cents of all redistribution to be made on all mutuel
21 contributions exceeding a sum equal to the next lowest multiple
22 of ten, subject to a tax of fifty percent of the total sum of
23 such odd cents, which tax is hereby imposed and shall be paid by
24 the permit holder at the close of each racing day to the
25 Department of Revenue for credit to the State Horse Racing Fund.
26 Section 2. This act shall take effect immediately.
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