Every licensed racing entity that conducts a horse race meeting at which pari-mutuel wagering is authorized shall maintain books and records that clearly show by separate record the total amount of money contributed to every pari-mutuel pool. The Department of Revenue or its authorized representative shall have access to examine all books and records and ascertain whether the proper amount due to the State is being paid by the licensed racing entity.
Structure Pennsylvania Consolidated & Unconsolidated Statutes
Pennsylvania Consolidated & Unconsolidated Statutes
Chapter 93 - Race Horse Industry Reform
Section 9311 - State Horse Racing Commission
Section 9312 - Additional powers of commission
Section 9315 - Number of licensed racing entities
Section 9316 - Department of Revenue
Section 9317 - Allocation of racing days
Section 9318 - Licenses for horse race meetings
Section 9319 - Code of conduct
Section 9320 - Financial interests
Section 9321 - Officials at horse race meetings
Section 9322 - Secondary pari-mutuel organization
Section 9323 - Occupational licenses for individuals
Section 9325 - Power of commission to impose fines
Section 9326 - Admission to racetrack
Section 9327 - Security personnel
Section 9329 - Interstate simulcasting
Section 9330 - Place and manner of conducting pari-mutuel wagering at racetrack enclosure
Section 9331 - Pari-mutuel wagering at nonprimary locations
Section 9332 - Books and records of pari-mutuel wagering
Section 9333 - Filing of certain agreements with commission
Section 9334 - State Racing Fund and tax rate
Section 9335 - Pari-mutuel pool distribution
Section 9336 - Pennsylvania Breeding Fund
Section 9337 - Pennsylvania Sire Stakes Fund
Section 9338 - Fair fund proceeds
Section 9340 - Prohibition of wagering
Section 9341 - Veterinarians and State stewards
Section 9342 - Promotions and discounts
Section 9343 - Monitoring of wagering on video screens
Section 9344 - Intrastate simulcasting
Section 9346 - Standardbred horse racing purse money
Section 9351 - General license requirements
Section 9352 - Licensing costs and fees
Section 9353 - License application procedures
Section 9354 - Oral presentation by applicant
Section 9355 - Additional information
Section 9357 - Transfers of licenses
Section 9358 - Duration of license
Section 9359 - Penalties and enforcement
Section 9361 - Tax compliance requirement
Section 9371 - Mandatory requirements for medication rules
Section 9372 - Establishment of Pennsylvania Race Horse Testing Program
Section 9373 - Equipment, supplies and facilities
Section 9374 - Costs of enforcement of medication rules or regulations