§ 441. Place for wagering. Within the enclosure of any horse racing meet licensed and conducted under this chapter, but not elsewhere, the wagering and betting on horse racing by the use of pari-mutuel machines or totalizators is authorized and permitted. 28 Del. C. 1953, § 441; 56 Del. Laws, c. 119.;
§ 442. License to conduct pools; application; qualifications. (a) The Commission may grant a license to any person to make, conduct and sell pools by the use of pari-mutuel machines or totalizators for the purpose of receiving wagers or bets on horse races within the enclosure of any horse racing meet licensed and conducted under […]
§ 443. Revocation of license. All licenses for the operation of pools as provided in this chapter shall be revocable at any time, without hearing, at the absolute discretion of the Commission. 28 Del. C. 1953, § 443; 56 Del. Laws, c. 119.;
§ 444. Rules, regulations and special powers of Commission. (a) The Commission may require the keeping of books and records by a licensee of a pool in such forms, or in such manner, as the Commission prescribes. The Commission may also regulate the duties of any employee of any such licensee, and visit, investigate and […]
§ 445. Tax on pari-mutuel and totalizator pools. (a) (1) Every person engaged in the business of conducting a horse racing meet under this chapter shall pay as a tax to this State a percentage of the total contributions to all pari-mutuel and totalizator pools conducted or made on each racing day on any and […]
§ 446. Licensee’s commissions on pari-mutuel and totalizator pools. (a) The Commission shall authorize commissions pursuant to subsection (b) of this section on pari-mutuel or totalizator pools to all licensees operating a racing meet pursuant to this chapter. The commission shall be a portion of the total daily contributions to all pari-mutuel or totalizator pools […]
§ 447. Deduction of federal taxes from total of contributions. For the purpose of making any of the calculations of amounts payable to the State and to the licensee under §§ 445 and 446 of this title, no federal taxes, if any, shall be deducted from the amount of total contributions before applying the percentage […]
§ 448. Disposition of moneys for unclaimed pari-mutuel tickets. All sums held by any licensee for payment of outstanding pari-mutuel tickets not claimed by the person or persons entitled thereto within a period of 1 year following the last day of the meet shall be paid by certified check to the Commission. If the Commission […]