2015 New Hampshire Revised Statutes
Title XXIV - GAMES, AMUSEMENTS, AND ATHLETIC EXHIBITIONS
Chapter 284 - HORSE AND DOG RACING
Section 284:22 - Pari-Mutuel Pools.

    284:22 Pari-Mutuel Pools. – During the calendar years of 1941-2029, a licensee under this chapter may sell pari-mutuel pools in accordance with this chapter and rules adopted by the commission. Pari-mutuel pools shall be sold within the enclosure of the racetrack where a licensed race or race meet is held or as provided in RSA 284:22-a, and not elsewhere.
    I. The commission on all win, place, and show pari-mutuel pools at tracks or race meets at which running horse races are conducted for public exhibition shall be uniform throughout the state at the rate of 19 percent of each dollar wagered in such pools, and the commission on all other pari-mutuel pools at such tracks or race meets shall be at the rate of not less than 26 percent of each dollar wagered in such pools and not more than 27 percent of each dollar wagered in such pools as determined from time to time by the licensee which conducts live running horse races after written notice to the commission and, in the absence of written notice, at the rate of 26 percent of each dollar wagered in such pools. Except as provided in RSA 284:22-a, the amount of the purse at such tracks or race meets at which running horse races are conducted shall be 8 1/4 percent of each dollar wagered in all pari-mutuel pools, said 8 1/4 percent to be paid by the licensee out of the commission on such pools. In addition to the above commission, 1/2 of the odd cents of all redistribution based on each dollar wagered exceeding a sum equal to the next lowest multiple of 10, known as "breakage'', shall be retained by the licensee, 1/4 paid to the state treasury for the use of the state in accordance with the provisions of RSA 284:2 and 1/4 shall be paid to the racing and charitable gaming commission. The racing and charitable gaming commission shall distribute such breakage to the licensee which paid such breakage to supplement purses of live races conducted by the licensee at the location from which such breakage was paid. Each licensee shall pay the tax provided for in RSA 284:23.
    II. The commission on all win, place, and show pari-mutuel pools at tracks or race meets at which harness horse races are conducted for public exhibition, including those conducted by agricultural fairs, shall be uniform throughout the state at the rate of 19 percent of each dollar wagered in such pools, and the commission on all other pari-mutuel pools at such tracks or race meets shall be at the rate of not less than 25 percent of each dollar wagered in such pools and not more than 26 percent of each dollar wagered in such pools as determined from time to time by the licensee which conducts live harness horse racing after written notice to the commission and, in the absence of such written notice, at the rate of 25 percent of each dollar wagered in such pools. In addition to the above commission, 1/2 of the odd cents of all redistribution based on each dollar wagered exceeding a sum equal to the next lowest multiple of 10, known as "breakage'', shall be retained by the licensee, 1/4 paid to the state treasury for the use of the state in accordance with the provisions of RSA 284:2 and 1/4 shall be paid to the racing and charitable gaming commission. The racing and charitable gaming commission shall distribute such breakage to the licensee which paid such breakage. Each licensee shall pay the tax provided for in RSA 284:23.
    III. For the purposes set forth in this section, an "agricultural fair'' means an association which provides for and pays premiums of $5,000 or more, annually, as is determined by the commissioner of agriculture, markets, and food, in accordance with RSA 284:25.
    IV. Subject to the provisions of RSA 284:22-a, V, the commission on all win, place, and show pari-mutuel pools at tracks or race meets at which simulcast dog races are conducted for public exhibition shall be uniform throughout the state at the rate of 19 percent of each dollar wagered in such pools; and the commission on all other pari-mutuel pools at such tracks or race meets shall be at the rate of 27 percent of each dollar wagered in such pools. In addition to the above commission, 1/2 of the odd cents of all redistribution based on each dollar wagered exceeding a sum equal to the next lowest multiple of 10, known as "breakage,'' shall be retained by the licensee, 1/4 paid to the state treasury for the use of the state and 1/4 shall be paid to the racing and charitable gaming commission. Each licensee shall pay the tax provided for in RSA 284:23.

Source. 1935, 27:14. 1939, 15:1. 1941, 155:1. RL 171:15. 1943, 83:1. 1945, 117:1. 1949, 24:1; 190:1. 1953, 117:1. RSA 284:22. 1955, 74:1. 1957, 122:1. 1961, 34:1. 1967, 53:1. 1970, 5:14. 1971, 173:1; 498:2; 541:11. 1973, 306:1, 2, 4, I, II. 1974, 13:1; 42:2, 4. 1976, 52:1, 5, I. 1977, 93:1, 2. 1979, 119:1. 1981, 570:5. 1985, 58:5, 6; 282:2. 1986, 4:1. 1987, 69:2. 1988, 92:1; 291:1, 2. 1989, 219:1-3. 1991, 68:1. 1992, 16:1; 185:3. 1993, 358:83-85. 1994, 5:1, 2. 1995, 130:5. 1997, 27:1-5; 351:64. 2004, 59:2. 2008, 25:1, eff. July 11, 2008. 2010, 272:10, 22, eff. Jan. 1, 2011.