Delaware § 10165 Tax on pari-mutuel income

Delaware Statutes

§ 10165 — Tax on pari-mutuel income

Delaware § 10165

Title3

PartHorse Racing

Subch.Wagering or Betting by Pari-Mutuel Machines or Totalizators

This text of Delaware § 10165 (Tax on pari-mutuel income) is published on Counsel Stack Legal Research, covering Delaware primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Del. Code tit. 3, § 10165 (2026).

Text

(a)Every person engaged in the business of conducting a racing meet under this chapter shall pay as a tax to this State three quarters of one percent of the licensee’s commissions on pari-mutuel and totalizator pools conducted on each racing day.

(b)The tax levied in subsection (a) of this section shall be paid by certified check on a weekly basis. Each such check shall be transmitted by the licensee to the Secretary of the Department of Finance no later than Wednesday following the week for which the taxes are due.

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(a) Every person engaged in the business of conducting a racing meet under this chapter shall pay as a tax to this State three quarters of one percent of the licensee’s commissions on pari-mutuel and totalizator pools conducted on each racing day.

(b) The tax levied in subsection (a) of this section shall be paid by certified check on a weekly basis. Each such check shall be transmitted by the licensee to the Secretary of the Department of Finance no later than Wednesday following the week for which the taxes are due.

Legislative History

38 Del. Laws, c. 62, § 16 ; 40 Del. Laws, c. 112, § 1 ; Code 1935, § 5510; 43 Del. Laws, c. 242 ; 45 Del. Laws, c. 293, § 2 ; 28 Del. C. 1953, § 365; 49 Del. Laws, c. 345, § 1 ; 51 Del. Laws, c. 300, § 2 ; 55 Del. Laws, c. 84, § 1 ; 56 Del. Laws, c. 42, § 2 ; 57 Del. Laws, c. 470, § 1 ; 57 Del. Laws, c. 741, § 31C ; 58 Del. Laws, c. 298, § 1 ; 60 Del. Laws, c. 426, § 4 ; 60 Del. Laws, c. 512, §§ 1, 2 ; 61 Del. Laws, c. 163, § 2 ; 64 Del. Laws, c. 244, § 1 ; 65 Del. Laws, c. 386, § 1 ; 68 Del. Laws, c. 84, § 173(a)