Maryland Business Regulation Section 11-616
§ 11-616.
  A licensee whose average handle is $600,000 or less shall:
    (1)   allocate 0.32% of each mutuel pool to the Commission as State tax;
    (2)   subject to § 11-618 of this subtitle, allocate 0.25% of each mutuel pool to the Maryland Harness Track Employees Pension Fund;
    (3)   allocate for purses 0.18% of each mutuel pool, or an amount that is otherwise agreed to by the licensee and the organization representing a majority of the harness owners and trainers in the State, which shall provide revenue in addition to any other funds set aside for purses by private parties;
    (4)   keep 18.00% of each regular mutuel pool;
    (5)   keep 20.00% of each multiple mutuel pool on 2 horses; and
    (6)   keep 26.00% of each multiple mutuel pool on 3 or more horses.