Every licensee shall file with the Department of Finance not later than 4 months after the close of its fiscal year a statement, duly certified by an independent public accountant, of its receipts from all sources whatsoever during the fiscal year and of all expenses and disbursements, itemized in the manner and form directed by the Department of Finance, showing the net revenue from all sources derived by the licensee during the fiscal year covered by such statement.
Structure Delaware Code
Subchapter II. License to Conduct Harness Racing Meet; Taxes
§ 10023. Application; rejection; award of dates and maximum racing days; qualifications for license.
§ 10024. Application fee and license fee.
§ 10026. Suspension or revocation; appeal.
§ 10027. Rules of United States Trotting Association.
§ 10028. Inspection of racing premises prior to meet.
§ 10029. Rules, regulations and special powers of Commission.