Pennsylvania Code & Bulletin

• No statutes or acts will be found at this website.

The Pennsylvania Code website reflects the Pennsylvania Code changes effective through 54 Pa.B. 2336 (April 27, 2024).

Pennsylvania Code



165.151.    State admission tax.
165.152.    Tax on wagering.
165.153.    Breakage.
165.154.    Books and records.
165.155.    Workmen’s Compensation.
165.156.    Liability insurance.

§ 165.151. State admission tax.


   A corporation holding a thoroughbred horse race meeting shall collect, in addition to the admission price of tickets sold or otherwise disposed of, a tax equivalent to 15% of such admission price, or 15¢, whichever is greater. Failure to collect such tax shall result in a tax imposition thereof upon such corporation. The tax shall be paid to the Department of Revenue within ten days of collection. Before any corporation shall hold any racing meeting, it shall pay all taxes theretofore due and shall file a statement with the Department of Revenue, as well as with the Commission, containing the name of the place and stating the time when such races are to be held. A penalty of 5% and interest at the rate of 1% per month from the due date to the date of payment of the tax shall be payable whenever the tax is not paid when due.

§ 165.152. Tax on wagering.


   At the close of each racing day, the corporation authorized to conduct a thoroughbred horse race meeting with pari-mutuel wagering, out of the amount retained on said day by said corporation, shall pay, through the Department of Revenue into the State Treasury for credit to the State Horse Racing Fund, a tax of 5% of the amount wagered each day.

§ 165.153. Breakage.


   At the close of each racing day, the corporation shall pay, through the Department of Revenue, a tax of 50% of the total sum of odd cents retained as the result of all redistributions made on all mutuel contributions, exceeding a sum equal to the next lowest multiple of 10¢. In the event a minus pool exists in any race, the corporation licensed shall be permitted to utilize all breakage moneys accumulated during the racing day for the purpose of making payment of wagers made for that race. Under these circumstances breakage is defined as the total gross amount of odd cents retained from all pools, reduced by the amount of minus break.

§ 165.154. Books and records.

 Every corporation licensed shall keep its books and records so as to clearly show by separate record the total amount of money distributed to every pari-mutuel pool, including Daily Double pools, if any. The Commission and the Department of Revenue or their duly authorized representative shall, at all reasonable times, have access to all such books and records.

§ 165.155. Workmen’s Compensation.

 Every corporation licensed, owner, jockey, or trainer who employs or hires any person or persons required by the laws of the Commonwealth to be covered by Workmen’s Compensation shall furnish proof satisfactory to the Commission that such corporation, owner, jockey, or trainer has adequate Workmen’s Compensation Insurance in Pennsylvania. No person who employs or hires any other persons required by the laws of the Commonwealth of Pennsylvania to be covered by Workmen’s Compensation shall be licensed, unless said person is carrying adequate Workmen’s Compensation Insurance. Any licensee who fails to comply with such laws and with this section, shall suffer the penalties imposed by the laws and by these rules and regulations.

§ 165.156. Liability insurance.

 Every corporation licensed shall obtain and maintain adequate liability insurance for the purpose of covering patrons, invitees, and other persons lawfully upon its grounds and shall file a certificate to such effect with the Commission.

No part of the information on this site may be reproduced for profit or sold for profit.

This material has been drawn directly from the official Pennsylvania Code full text database. Due to the limitations of HTML or differences in display capabilities of different browsers, this version may differ slightly from the official printed version.