2010 New Hampshire Statutes
TITLE XXIV GAMES, AMUSEMENTS, AND ATHLETIC EXHIBITIONS
CHAPTER 284 HORSE AND DOG RACING
Section 284:23 Tax.

284:23 Tax. –
    I. (a) Each person, association or corporation licensed to conduct a running horse race or running horse meet under this chapter shall pay to the state treasurer a sum of money equal to one percent of the total contributions to all pari-mutuel pools conducted, made, or sold at any such race or meet licensed under this chapter. The amounts so paid to the state treasurer shall be for the use of the state.
       (b) Each person, association, or corporation licensed to simulcast a running horse race or running horse meet under this chapter shall pay to the state treasurer a sum of money equal to 1 1/4 percent of the total contributions to all such pari-mutuel pools conducted, made, or sold at such simulcast race or simulcast race meet by such person, association, or corporation licensed to simulcast such races. The amount so paid to the state treasurer shall be for the use of the state.
    II. (a) Each person, association, or corporation licensed to conduct a harness horse race or harness horse race meet under this chapter shall pay to the state treasurer a sum of money equal to one percent of all total contributions to all pari-mutuel pools in a calendar day. The amount so paid to the state treasurer shall be for the use of the state.
       (b) Each person, association, or corporation licensed to simulcast a harness horse race or simulcast a harness horse race meet under this chapter shall pay to the state treasurer a sum of money equal to 1 1/4 percent of the total contributions to all such pari-mutuel pools conducted, made, or sold at such simulcast race or race meet by such person, association, or corporation licensed to simulcast such races. The amount so paid to the state treasurer shall be for the use of the state.
    III. (a) [Repealed.]
       (b) Each person, association or corporation licensed to simulcast a dog race or simulcast a dog race meet under this chapter shall pay to the state treasurer a sum of money equal to 1 1/2 percent of all pari-mutuel pools conducted, made, or sold at such simulcast race or simulcast race meet by such person, association, or corporation licensed under this chapter. The amount so paid to the state treasurer shall be for the use of the state.
    IV. Each person, association, or corporation licensed to conduct a race or race meet under this chapter shall also pay to the city or town treasurer in which the racing plant is located for each day of racing, whether such day includes live racing only, simulcast racing only, or a combination thereof, the fees assessed in subparagraphs (a) and (b) below, based upon the aggregate pari-mutuel pools conducted, made, or sold by such person, association, or corporation on each such day. This rate is provided if said person, association, or corporation has a license to conduct races or race meets for more than 10 days during the year for which the license is issued. If said person, association, or corporation has a license to conduct races or race meets for 10 days or less, the per diem fee shall be determined by the commission.
       (a) Each Weekday including Saturday

Pari-mutuel pool Fee Under $300,000 $ 300 per day $300,000 or more $ 350 per day
       (b) Each Sunday

Pari-mutuel pool Fee Under $350,000 $ 400 per day $350,000 but under $500,000 $ 800 per day $500,000 or more $1,200 per day
    V. [Repealed.]
    VI. [Repealed.]
    VII. For the purposes of this chapter, "racing program'' means live racing with any number of individual races as determined by the racing and charitable gaming commission. A live race or racing program may include a combined live and simulcast race where the combination contains at least one more live race to simulcast in the same combination. Any such live racing program or combined racing program upon which a separate tax is paid may constitute a live racing performance day.

Source. 1935, 27:15. 1939, 15:2. RL 171:16. 1945, 117:2. RSA 284:23. 1955, 74:2. 1957, 122:2. 1959, 181:4. 1967, 53:2. 1970, 5:15. 1971, 541:12, 13. 1973, 306:3; 562:1. 1974, 13:2-4. 1976, 52:2, 6, 7. 1977, 93:3-5; 134:1; 176:1, 2. 1979, 35:1; 119:2, 3; 122:1-3. 1981, 462:5; 570:2. 1982, 42:146-148. 1985, 72:8; 170:1; 180:1. 1986, 4:2. 1987, 154:1; 252:3, 4, 6. 1988, 291:3, 4. 1989, 219:4-6. 1992, 16:4; 185:3. 1994, 5:3-5; 253:1, 2. 1995, 224:1, 2. 1997, 27:6-9; 351:65. 2008, 25:1, eff. July 11, 2008; 285:21, IV, eff. June 30, 2008. 2010, 272:21, IX, X, eff. Jan. 1, 2011.