(a) The power to regulate, license and tax the management, operation and conduct of
and participation in horse racing and greyhound racing, and parimutuel wagering thereon
and racetrack facilities therefor, is hereby vested exclusively in the state.
(b) Persons and entities licensed pursuant to this act, and their income, property
and sales, shall be subject to taxation in accordance with the general tax laws of
this state, any retailers' sales tax imposed pursuant to K.S.A. 12-187 et seq. or 79-3601 et seq., and amendments thereto, any general local property tax levies and any general local
business or occupation tax. No political subdivision shall:
(1) Exempt such persons or entities, or their income, property, sales, business or
occupation from any such tax, or abate any such tax which is applicable to such persons,
entities, income, property, sales, business or occupation, unless such exemption or
abatement is provided by statute; or
(2) levy any additional tax upon the privilege of managing, operating, conducting
or participating in horse racing and greyhound racing, and parimutuel wagering thereon
and racetrack facilities therefor.
(c) Persons and entities licensed pursuant to this act shall be subject to any general
local business or occupation licensure requirements and fees but no political subdivision
shall impose any additional licensure requirements or fees on the privilege of managing,
operating, conducting or participating in horse or greyhound racing, or parimutuel
wagering thereon or racetrack facilities therefor.
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