§ 411 — Tax on admissions; books and records; inspection

Delaware § 411

• Jurisdiction: Delaware
• Title: 28
• Ch. 4: HORSE RACING IN KENT COUNTY
• Subch.: License to Conduct Racing Meet; Taxes

Text

(a) Every person licensed to hold a horse racing meet within Kent County shall pay to the Secretary of the Department of Finance a tax of 10 cents on each admission on each day of any such meet, excepting admissions of persons performing any duty or work in connection with the holding of the meet and excepting admissions of spouses of jockeys, owners and trainers of horses participating in the meet. The licensee may collect such amount from each ticket holder in addition to the amount charged for the ticket of admission.

(b) Accurate records and books shall at all times be kept and maintained by the licensee showing the number of admissions, employees of the licensee and spouses of jockeys, owners and trainers of horses excepted, for each racing day of each horse racing meet. The Secretary of the Department of Finance, or the Secretary’s duly authorized representative, shall at all reasonable times have access to the admission records of any licensee for the purpose of examining and checking the same and ascertaining whether or not the proper amount has been, or is being, paid to the State. The Secretary of the Department of Finance may also, from time to time, require sworn statements of the number or numbers of such admissions and prescribe blanks upon which the reports shall be made.

Legislative History

28 Del. C. 1953, § 411; 56 Del. Laws, c. 119 ; 57 Del. Laws, c. 741, § 32B ; 70 Del. Laws, c. 186, § 1