Maryland Code, Business Regulation § 11-516

(1) to the Maryland-Bred Race Fund, 1% of each mutuel pool;

(2) to the Commission, for State tax, 4.09% of each mutuel pool;

(3) to purses, 5% of each regular mutuel pool, 8% of each multiple mutuel pool on 2 horses, and 14% of each multiple mutuel pool on 3 or more horses; and

(4) to the licensee, 6.91% of each regular mutuel pool and 5.91% of each multiple mutuel pool, from which the licensee shall pay 0.25% of all pools to the Maryland Race Track Employees Pension Fund.