Massachusetts Statutes
§ 55 — Daily tax and assessment payable by category 1 and category 2 licensees
Massachusetts·Part I ADMINISTRATION OF THE GOVERNMENT·Title II EXECUTIVE AND ADMINISTRATIVE OFFICERS OF THE COMMONWEALTH·Ch. 23K THE MASSACHUSETTS GAMING COMMISSION e fee or tax; penalties.
Section 55.
(a)A category 1 licensee shall pay a daily tax of 25 per cent on gross gaming revenues.
(b)A category 2 licensee shall pay a daily tax of 40 per cent on gross gaming revenue.
(c)In addition to the tax imposed under subsection (b), a category 2 licensee shall pay a daily assessment of 9 per cent of its gross gaming revenue to the Race Horse Development Fund established in section 60.
(d)Taxes imposed under this section shall be remitted to the commission by a gaming licensee the day following each day of wagering.
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