A. Any organization licensee conducting a race meeting may provide places on the race meeting grounds at which it may conduct and supervise the pari-mutuel system of wagering on the horse races conducted by the organization licensee at the race meeting. No other place or method of betting, pool making, wagering, or gambling shall be used or permitted by the organization licensee. The pari-mutuel system of wagering shall be permitted only on horse races conducted at a racetrack where such pari-mutuel system of wagering is authorized pursuant to the provisions of the Oklahoma Horse Racing Act.
B. Each organization licensee that holds a race meeting at which the pari-mutuel system of wagering is conducted shall retain an amount equal to eighteen percent (18%) of all money wagered, to be distributed as follows:
1. The first One Hundred Million Dollars ($100,000,000.00) wagered per calendar year for each type of racing shall be distributed as follows provided, that all racing dates exclusively for Thoroughbred racing in a calendar year shall be combined for the purpose of computing taxation rates and all racing dates for mixed racing and all other individual breeds in a calendar year shall be combined but considered separate from Thoroughbred racing for the purpose of computing taxation rates:
2. All money wagered per calendar year for each type of racing in excess of One Hundred Million Dollars ($100,000,000.00) but not to exceed One Hundred Fifty Million Dollars ($150,000,000.00) shall be distributed as follows provided, that all racing dates exclusively for Thoroughbred racing in a calendar year shall be combined for the purpose of computing taxation rates and all racing dates for mixed racing and all other individual breeds in a calendar year shall be combined but considered separate from Thoroughbred racing for the purpose of computing taxation rates:
3. All money wagered per calendar year for each type of racing in excess of One Hundred Fifty Million Dollars ($150,000,000.00) shall be distributed as follows provided, that all racing dates exclusively for Thoroughbred racing in a calendar year shall be combined for the purpose of computing taxation rates and all racing dates for mixed racing and all other individual breeds in a calendar year shall be combined but considered separate from Thoroughbred racing for the purpose of computing taxation rates:
C. Notwithstanding any other provisions of this act, the state shall collect six percent (6%) of the total amount wagered under the provisions of this act at such time the organization licensee has no further debt service.
D. In addition to the amount required to be retained by the provisions of subsection B of this section, each organization licensee holding a race meeting at which the pari-mutuel system of wagering is conducted shall retain an additional amount equal to three percent (3%) of all money wagered on multiple race wagers involving not to exceed two races and on multiple horse wagers not to exceed two horses in the same race.
Such amount shall be retained by the organization licensee to be distributed as follows:
1. Two-thirds (2/3) of three percent (3%) shall be distributed:
2. One-third (1/3) of the three percent (3%) shall be distributed:
E. Each organization licensee shall retain an amount not less than twenty-one percent (21%) nor greater than twenty-five percent (25%) of all money wagered on multiple race wagers involving more than two races, and on multiple horse wagers involving more than two horses such amount shall be distributed as follows:
1. Eighteen percent (18%) pursuant to subsection B of this section;
2. Three percent (3%) pursuant to subsection D of this section; and
3. Of the remainder, fifty percent (50%) to be distributed as purses for participating horses and fifty percent (50%) to the organization licensee.
F. Organization licensees shall keep accurate books and records of all monies wagered on each day of a race meeting and of the taxes paid pursuant to the provisions of this section. The Oklahoma Tax Commission or an authorized representative shall have access at all reasonable times to such records for the purpose of examining and checking the records and ascertaining whether the proper amount of taxes is being paid. The Oklahoma Tax Commission shall require verified reports and a statement of the total of all monies wagered daily at a race meeting and may prescribe forms upon which such reports and statement shall be made. The organization licensee shall provide the Oklahoma Tax Commission with such space and accommodations as may be necessary for the Oklahoma Tax Commission to implement its duties pursuant to the provisions of the Oklahoma Horse Racing Act.
G. No revenue bonds issued by a public trust, as authorized by the provisions of Title 62 of the Oklahoma Statutes, shall be used to finance any racetrack or racing facility.
H. All monies retained or to be distributed for purses shall be held in trust by the Horsemen's Bookkeeper pursuant to Section 208.13 of this title for the duly designated horsemen's organization for purses.
Added by Laws 1983, c. 11, § 23, emerg. eff. March 22, 1983. Amended by Laws 1985, c. 52, § 1, operative July 1, 1985; Laws 1986, c. 223, § 14, operative July 1, 1986; Laws 1989, c. 249, § 1, eff. July 1, 1989; Laws 1990, c. 275, § 4, emerg. eff. May 25, 1990; Laws 1992, c. 26, § 1, eff. July 1, 1992; Laws 1992, c. 364, § 15, eff. July 1, 1992; Laws 1995, c. 124, § 1, emerg. eff. April 21, 1995; Laws 2001, c. 182, § 1, emerg. eff. May 2, 2001; Laws 2010, c. 340, § 1, eff. Nov. 1, 2010; Laws 2017, c. 116, § 5, eff. July 1, 2017.
Structure Oklahoma Statutes
Title 3A. Amusements and Sports
§3A-202. Conflicts of interest.
§3A-203. Meetings - Officers - Quorum - Legal proceedings or actions - Compensation.
§3A-203.1. Commission member prohibited from performing certain activities.
§3A-203.2. Advisory councils and task forces.
§3A-203.5. Stewards - Examinations - Qualifications - Licenses.
§3A-203.6. Subpoenas - Oaths and affirmations - False testimony.
§3A-203.7. Purpose and intent of act - Rules and regulations.
§3A-203.8. Non-pari-mutuel tracks - Time for payment of claims.
§3A-204. Powers and duties of Commission.
§3A-204.1B. Equine Drug Testing Revolving Fund.
§3A-204.1C. Oklahoma Horse Racing Commission Operational Expenses Revolving Fund.
§3A-204.1D. Oklahoma Horse Racing Commission - Budget.
§3A-204.3. Suspension or revocation of occupation license at race meeting - Procedure.
§3A-205.1. Organization license - Applications - Silent or undisclosed interest.
§3A-205.2a. Ownership interest in organization license.
§3A-205.3. Persons ineligible for grant of organization license.
§3A-205.4. Minimum standard for organization licensees - Penalty.
§3A-205.5. Fire safety standards in grandstand facilities - Inspections.
§3A-205.7. Wagering on out-of-state races.
§3A-205.8. National Breeders' Cup - Pick seven wagers - Apportionment of wagered funds.
§3A-207. Tax imposed - Distribution of proceeds.
§3A-208. Breakage - Distribution of proceeds.
§3A-208.1. Unclaimed winning tickets - Claims - Proceeds.
§3A-208.2. Race meetings conducted by fair associations - Proportions of wagers retained - Licenses.
§3A-208.3. Oklahoma Breeding Development Fund Special Account.
§3A-208.3a. Oklahoma Breeding Development Administration Revolving Fund.
§3A-208.6. True name of horse to be used - Violations.
§3A-208.8. Corrupt acts and practices - Penalties.
§3A-208.9. Compensation for wagering prohibited - Penalties.
§3A-208.11. Administration of drugs or medications - Determination by rule - Penalties.
§3A-208.12. Gaming areas not subject to certain smoking prohibitions - Requirements.
§3A-208.13. Horsemen's Bookkeeper - Records.
§3A-240. Enactment of compact - Provisions.
§3A-251. Local rodeo committees - Acceptance of local entries.
§3A-262. Authorized gaming licenses.
§3A-262.1. Occupation gaming licenses – Independent testing laboratory license.
§3A-263. Distributions and payments by licensees.
§3A-264. Race meetings - Number required.
§3A-265. Transfer of purse money - Agreements - Rescission.
§3A-266. Out-of-state full card simulcast races.
§3A-270. Player terminals - Recording, monitoring and regulating play.
§3A-271. Minimum standards for games.
§3A-272. Audit of game software.
§3A-275. Standards for player terminals.
§3A-276. Electronic accounting systems.
§3A-277. Standards for cashless transaction systems.
§3A-278. Electronic game components - Certification by manufacturer.
§3A-279. Disputes - Collection of data.
§3A-280. Offer of model tribal gaming contract.
§3A-280.1. Non-house-banked table games supplement.
§3A-281. Model Tribal Gaming Compact.
§3A-401. Short title - Purpose - Findings.
§3A-405. Limited charity game activities - Exemptions.
§3A-408. Organization license - Application.
§3A-408.1. Employee or manager license.
§3A-409. Distributor license - Application.
§3A-410. Manufacturer license - Application.
§3A-411. Notice of intention to apply for license - Notice of application to local authorities.
§3A-413. Petition to revoke license.
§3A-414. Licensee records - Reports.
§3A-415. Purchase, sale or disposal of supplies.
§3A-416. Reporting of damaged and winning bingo faces, cards and game sets.
§3A-417. Alcoholic beverages and low-point beer prohibition.
§3A-419. Limitation on prizes.
§3A-420. Sales tax permit required.
§3A-422. Collection and remission of taxes.
§3A-423. Disposition of revenues.
§3A-425. Cease and desist orders - Injunctions - Restraining orders - Administrative fines.
§3A-502. Certain acts and games prohibited - Definitions.
§3A-503. Prizes - Posting of rules and costs.
§3A-603. Rules - Power and duty of Commission.
§3A-604.1. Oklahoma State Athletic Commission – Members - Terms.
§3A-604.3. Withholding of purse.
§3A-605. Administrator - Assistant - Administrative expenses - Conflict of interest.
§3A-606. Sanctioning permits - Exemptions.
§3A-607. Application for sanctioning permit or license - Notice of sanction.
§3A-609. Sanctioning permit required - Prohibition by local ordinance or resolution.
§3A-611. Considerations before issuance of license or sanctioning permit.
§3A-613. Subpoena of witnesses, production of records - Audits - Suspension for just cause.
§3A-614. Notice of violation - Hearing - Orders - Actions.
§3A-615. Penalties - Administrative fines - Injunctions.
§3A-616. Oklahoma State Athletic Commission Revolving Fund - Abolition of fund.
§3A-623. Liability for damages – Ring official physicians.
§3A-624. Licensure – Certified copy of test results.
§3A-704. Oklahoma Lottery Commission – Creation – Office – Venue.
§3A-705. Oklahoma Lottery Commission – Board of Trustees.
§3A-706. Lottery Retailer Advisory Board.
§3A-707. Duties of board of trustees.
§3A-709. Powers of Commission.
§3A-710. Rules – Video lottery machines prohibited.
§3A-711. Powers and duties of executive director.
§3A-712. Personnel – Conflict of interest – Background investigation – Bond.
§3A-714. Encouragement of minority business participation.
§3A-716. Performance bond, letter of credit or securities – Competitive bidding.
§3A-717. Statewide network of lottery retailers – Compensation – Criteria for qualification.
§3A-718. Transfer or assignment of contract – Restriction on sale of tickets and shares.
§3A-721. Personal liability for proceeds – Deposit requirements – Insolvency.
§3A-722. Computation of rental payments for retailer business premises – Percentage of retail sales.
§3A-723. Prices of tickets or shares – Restrictions on sales.
§3A-723.1. Authorized purchase of lottery tickets by officers and employees.
§3A-724. Prizes - Verification of validity of tickets or shares - Unclaimed prize monies.
§3A-724.1. Prize withholding – Delinquent debt to Department of Human Services.
§3A-724.2. Prize withholding - Delinquent debt to Tax Commission.
§3A-724.3. Withholding delinquent debt – Payment – Promulgation of rules.
§3A-724.4. Priority of delinquent debt withholding.
§3A-724.5. Web application for lottery-sponsored and second-chance promotions.
§3A-726. Sale of ticket or share to person under 18 – Penalty.
§3A-728. False statement in application for license or proposal – Penalty.
§3A-729. Intelligence – Sharing agreements with federal government and other agencies – Disclosure.
§3A-732. Issuance of bonds or notes – Trust indentures.
§3A-733. Reports – Records – Audits – Submission of annual operating budget.