(a) The Commission shall authorize commissions pursuant to this subsection and subsection (b) of this section on pari-mutuel or totalizator pools to all licensees operating a racing meet pursuant to this chapter. The commission shall be 18% of the total daily contributions to all pari-mutuel or totalizator pools conducted or made at the racing meet and at every race at the meet, plus all of the odd cents of all redistributions to be made on all pari-mutuel or totalizator pool contributions, exceeding the sum equal to the next lowest of 10, such odd cents to be calculated upon the basis of each dollar wagered.
(b) In addition to the commissions authorized by subsection (a) of this section, the Commission shall authorize as commissions to the licensee operating a racing meet pursuant to this chapter 7% of the total contributions to all pari-mutuel and totalizator pools conducted or made on each racing day on any and every racetrack licensed under this chapter where the patron is required to select 2 or more horses in a single race or where the patron is required to select 2 or more horses in more than 1 race.
Structure Delaware Code
Subchapter IV. Wagering or Betting by Pari-Mutuel Machines or Totalizators
§ 10053. License to conduct pools; application; qualifications.
§ 10054. Revocation of license.
§ 10055. Rules, regulations and special powers of Commission.
§ 10056. Tax on pari-mutuel and totalizator pools; special fund.
§ 10057. Licensee's commissions on pari-mutuel and totalizator pools.
§ 10058. Deduction of federal taxes from total of contributions.
§ 10060. Combined pari-mutuel pools on interstate simulcast wagering.