Maryland Code, Business Regulation § 11-525

(1) 10.25% of each regular mutuel pool;

(2) 10.25% of each multiple mutuel pool on 2 horses;

(3) 10.25% of the money bet in the first race of the day with a multiple mutuel pool on 3 or more horses;

(4) 14% of the money bet in every other race with a multiple mutuel pool on 3 or more horses; and

(5) 50% of the breakage.

(b)(1) Within 5 days after the end of a race meeting the State Fair Society each year shall pay to the Commission, from the State Fair Society's share of the takeout, a 3.5% State tax on the handle for the race meeting.

(2) However, the State Fair Society is exempt from paying the tax on the handle for all racing days held at Timonium Race Course during the State Fair.

(3) The Commission promptly shall pay the tax collected under this subsection to the Comptroller.

(1) 5% of each regular mutuel pool;

(2) 7% of each multiple mutuel pool on 2 horses;

(3) 13% of the money bet in the first race of the day with a multiple mutuel pool on 3 or more horses;

(4) 9.25% of the money bet in every other race with a multiple mutuel pool on 3 or more horses; and

(5) 45% of the breakage.

(1) 5% of the breakage; and

(2) 1.50% of the mutuel pools.