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Massachusetts General Laws Part I. Administration of the Government (Ch. 1-182) Ch. 23K, § 55

Current as of January 01, 2025 | Updated by Findlaw Staff

(a) A category 1 licensee shall pay a daily tax of 25 per cent on gross gaming revenues.

(b) A category 2 licensee shall pay a daily tax of 40 per cent on gross gaming revenue.

(c) In addition to the tax imposed under subsection (b), a category 2 licensee shall pay a daily assessment of 9 per cent of its gross gaming revenue to the Race Horse Development Fund established in section 60.

(d) Taxes imposed under this section shall be remitted to the commission by a gaming licensee the day following each day of wagering.

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Cite this article: FindLaw.com - Massachusetts General Laws Part I. Administration of the Government (Ch. 1-182) Ch. 23K, § 55 - last updated January 01, 2025 | https://codes.findlaw.com/ma/part-i-administration-of-the-government-ch-1-182/ma-gen-laws-ch-23k-sect-55/

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