2017 Delaware Code
Title 30 - State Taxes
CHAPTER 23. COST OF OCCUPATIONAL LICENSES AND FEES
§ 2305. Special requirements for harness racing meet operators, owners, trainers and drivers.

(a) Definitions. — For purposes of this section, the following definitions shall apply:

(1) "Gross receipts" includes the licensee's commissions on pari-mutuel and totalizator pools conducted or made at any racetrack licensed under Chapter 100 of Title 3, as well as all amounts received for admission, parking, catering, sale of programs or any other source at any harness race meet conducted at such racetrack.

(2) "Harness race horse owner, trainer or driver" shall mean those persons who have been licensed as such in accordance with Chapter 100 of Title 3.

(3) "Harness racing meet operator" includes every person conducting a harness racing meet within this State and who has been licensed in accordance with Chapter 100 of Title 3.

(4) "Person" includes an individual, partnership, firm, cooperative, corporation or any association of persons acting individually or as a unit.

(b) License fee — harness racing meet operators. — Every harness racing meet operator shall pay to the Secretary of Finance, in lieu of any other license fees under this part, a license fee at the rate of 7 5/100 of 1 percent of the aggregate gross receipts paid to such operator in connection with any harness racing meet commencing after December 31, 1978, which license fee shall be payable monthly on or before the twentieth day of each month with respect to the aggregate gross receipts for the immediately preceding month. The monthly returns shall be accompanied by a certified statement on such forms as the Department of Finance shall require in computing the license fee due; provided, that gross receipts from all pari-mutuel and totalizator pools conducted or made at any racetrack licensed under Chapter 5 of Title 28 shall not be included if received prior to January 1, 1981.

(c) Same — harness race horse owners, trainers and drivers. — Every harness race horse owner, trainer and driver shall be liable, in lieu of any other license fees under this part, for a license fee at the rate of 4/10 of 1 percent of the aggregate gross receipts paid to such person as purse money in connection with any harness racing meet conducted within this State. The harness racing meet operator licensed to conduct any such harness racing meet shall withhold a sum equal to the aggregate liability imposed under the preceding sentence with respect to the aggregate purse money paid to all harness race horse owners collectively during each month, and shall pay the amount thereof on or before the twentieth day of the immediately succeeding month. The monthly returns shall be accompanied by a certified statement on such forms as the Department of Finance shall require in computing the license fee due.

62 Del. Laws, c. 18, § 4; 65 Del. Laws, c. 121, § 2.;