Delaware Code
Subchapter III. Wagering or Betting by Pari-Mutuel Machines or Totalizators
§ 445. Tax on pari-mutuel and totalizator pools.

(a) (1) Every person engaged in the business of conducting a horse racing meet under this chapter shall pay as a tax to this State a percentage 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 and on all races that day at such track.
(2) The percentage of such pari-mutuel and totalizator pools to be paid as such tax shall be as follows:

a. One percent if the total daily contributions to such pools do not exceed $400,000;
b. Three percent if the total daily contributions to such pools exceed $400,000 but do not exceed $600,000;
c. Five percent if the total daily contributions to such pools exceed $600,000.
(3) The tax shall be computed daily and shall be paid by a certified check on a weekly basis. Each 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 tax is due.
(b) In addition to the other taxes required by this section, every person engaged in the business of conducting a horse racing meet under this chapter shall pay as a tax to this State 2 percent of the total contributions to all special pari-mutuel and totalizator pools conducted or made on each racing day on any and every racetrack licensed under this chapter. Special pari-mutuel and totalizator pool means a separate wagering pool in which an interest is represented by a single wager on 2 or more horses, and shall include, but not be limited to daily doubles, exactas, quinellas, perfectas, tri-perfectas, twin doubles and big exactas.

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