New Hampshire § 284-23 - Section 284:23 Tax.

§ 284-23. Section 284:23 Tax.

I. (a) Each person, association or corporation licensed to conduct a running horse race or running horse meet under this chapter shall pay to the state treasurer a sum of money equal to one percent of the total contributions to all pari-mutuel pools conducted, made, or sold at any such race or meet licensed under this chapter. The amounts so paid to the state treasurer shall be for the use of the state. (b) Each person, association, or corporation licensed to simulcast a running horse race or running horse meet under this chapter shall pay to the state treasurer a sum of money equal to 11/4 percent of the total contributions to all such pari-mutuel pools conducted, made, or sold at such simulcast race or simulcast race meet by such person, association, or corporation licensed to simulcast such races. The amount so paid to the state treasurer shall be for the use of the state. (c) Any amounts so paid to the state treasurer by any person, association, or corporation licensed to simulcast a running horse race or running horse meet under this chapter collected in Cheshire county shall be held in escrow for a period of not more than 48 months by the state treasurer. If any person, association, or corporation licensed under this chapter has commenced to hold a live race meet within the 48-month period the escrowed amounts shall be paid to the lottery commission to offset any expenses incurred for the services required to hold such meet. If there is no live race meet within the 48-month period all sums so escrowed shall be for the use of the state. (d) Each person, association, or corporation licensed to conduct historic horse race wagering shall collect a sum equal to 25 percent of revenues generated from historic horse race pari-mutuel pools after breakage and payment of winnings to patrons. Each licensee that conducts wagering on historic horse races shall distribute 35 percent of the amount collected under this paragraph to charitable organizations with whom the licensee contracts on each licensed game date. Charitable organizations from within the executive council district where the licensee is located shall be given preference, and no charitable organization shall be eligible for more than 10 dates of revenue under this section, within a 12 month period. Each licensee operating historic horse racing machines must contract with 2 licensed charitable organizations for each game date. The remainder of the total amount collected by the licensee under this paragraph shall be paid to the lottery commission for use according to the special fund established under RSA 284:21-j. II. (a) Each person, association, or corporation licensed to conduct a harness horse race or harness horse race meet under this chapter shall pay to the state treasurer a sum of money equal to one percent of all total contributions to all pari-mutuel pools in a calendar day. The amount so paid to the state treasurer shall be for the use of the state. (b) Each person, association, or corporation licensed to simulcast a harness horse race or simulcast a harness horse race meet under this chapter shall pay to the state treasurer a sum of money equal to 11/4 percent of the total contributions to all such pari-mutuel pools conducted, made, or sold at such simulcast race or race meet by such person, association, or corporation licensed to simulcast such races. The amount so paid to the state treasurer shall be for the use of the state. (c) Any amounts so paid to the state treasurer by any person, association, or corporation licensed to simulcast a harness horse race or harness horse race meet under this chapter collected in Cheshire county shall be held in escrow for a period of not more than 48 months by the state treasurer. If any person, association, or corporation licensed under this chapter has commenced to hold a live race meet within the 48-month period the escrowed amounts shall be paid to the lottery commission to offset any expenses incurred for the services required to hold such meet. If there is no live race meet within the 48-month period all sums so escrowed shall be for the use of the state. [Paragraph III repealed by 2024, 17:7, IV effective January 1, 2027.] III. (a) [Repealed.] (b) Each person, association or corporation licensed to simulcast a dog race or simulcast a dog race meet under this chapter shall pay to the state treasurer a sum of money equal to 11/2 percent of all pari-mutuel pools conducted, made, or sold at such simulcast race or simulcast race meet by such person, association, or corporation licensed under this chapter. The amount so paid to the state treasurer shall be for the use of the state. (c) Any amounts so paid to the state treasurer by any person, association, or corporation licensed to simulcast a dog race or meet under this chapter collected in Cheshire county shall be held in escrow for a period of not more than 48 months by the state treasurer. If any person, association, or corporation licensed under this chapter has commenced to hold a live race meet within the 48-month period the escrowed amounts shall be paid to the lottery commission to offset any expenses incurred for the services required to hold such meet. If there is no live race meet within the 48-month period all sums so escrowed shall be for the use of the state. IV. Each person, association, or corporation licensed to conduct a race or race meet under this chapter shall also pay to the city or town treasurer in which the racing plant is located for each day of racing, whether such day includes live racing only, simulcast racing only, or a combination thereof, the fees assessed in subparagraphs (a) and (b) below or, in the alternative, the board of selectmen in a town may vote to allow the fee to be assessed at a rate of $10 for each $10,000 or portion thereof, based upon the aggregate pari-mutuel pools conducted, made, or sold by such person, association, or corporation on each such day. This rate is provided if said person, association, or corporation has a license to conduct races or race meets for more than 10 days during the year for which the license is issued. If said person, association, or corporation has a license to conduct races or race meets for 10 days or less, the per diem fee shall be determined by the lottery commission. (a) Each Weekday including Saturday Pari-mutuel pool Fee Under $300,000 $ 300 per day $300,000 or more $ 350 per day (b) Each Sunday Pari-mutuel pool Fee Under $350,000 $ 400 per day $350,000 but under $500,000 $ 800 per day $500,000 or more $1,200 per day V. [Repealed.] VI. [Repealed.] VII. For the purposes of this chapter, "racing program" means live racing with any number of individual races as determined by the lottery commission. A live race or racing program may include a combined live and simulcast race where the combination contains at least one more live race to simulcast in the same combination. Any such live racing program or combined racing program upon which a separate tax is paid may constitute a live racing performance day.