Massachusetts Statutes
§ 55 — Daily tax and assessment payable by category 1 and category 2 licensees
Massachusetts § 55
JurisdictionMassachusetts
Part IADMINISTRATION OF THE GOVERNMENT
Title IIEXECUTIVE AND ADMINISTRATIVE OFFICERS OF THE COMMONWEALTH
Ch. 23KTHE MASSACHUSETTS GAMING COMMISSION e fee or tax; penalties.
This text of Massachusetts § 55 (Daily tax and assessment payable by category 1 and category 2 licensees) is published on Counsel Stack Legal Research, covering Massachusetts primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
Mass. Gen. Laws ch. 23K, § 55 (2026).
Text
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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Bluebook (online)
Massachusetts § 55, Counsel Stack Legal Research, https://law.counselstack.com/statute/ma/23K/55.