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                                                                    EXHIBIT 10.5

                        ADMINISTRATIVE SERVICES AGREEMENT

            THIS ADMINISTRATIVE SERVICES AGREEMENT (the "Agreement") is made
this 19th day of December, 2001, by and between WHEELING ISLAND GAMING, INC.
("Wheeling"), SPORTSYSTEMS CORPORATION ("Sportsystems"), and DELAWARE NORTH
COMPANIES, INCORPORATED ("Delaware North").

            WHEREAS, Wheeling conducts pari-mutuel races, operates video lottery
terminals, and provide patrons with food and beverage concession services
(collectively, the "Operations") at its facility known as the Wheeling Downs
Racetrack and Gaming Center located in Wheeling, West Virginia (the
"Racetrack");

            WHEREAS, Sportsystems is the sole shareholder of Wheeling and
provides headquarters administrative support services and executive management
support services to Wheeling from the main offices of Sportsystems in Buffalo,
New York; and

            WHEREAS, Delaware North is the sole shareholder of Sportsystems, and
Delaware North routinely provides certain administrative functions to
Sportsystems and its subsidiaries; and

            WHEREAS, Wheeling, Sportsystems and Delaware North desire to enter
into this Agreement to confirm the terms under which Sportsystems and Delaware
North will provide administrative services to Wheeling;

            NOW, THEREFORE, Sportsystems and Wheeling agree as follows:

            1. THE ADMINISTRATIVE SERVICES. Sportsystems shall provide (or cause
to be provided) to Wheeling certain administrative support services utilizing
the headquarters personnel of Sportsystems and its affiliates. Such
administrative support services shall include accounting assistance, financial
planning and financial reporting services, internal audit services, computer
management/information services and administration assistance, software
services, records management services assistance, communication services, legal
services, security management and investigation services, public relations
services, centralized treasury services, payroll management, purchasing
assistance, human resources management and employment law compliance assistance,
labor relations assistance, facilities planning and development assistance, risk
management services, tax reporting and tax filing services, financial analysis
services, operations administration assistance, and other general administrative
services (hereafter collectively referred to as the "Administrative Services").
It is understood that the Administrative Services will supplement the functions
which are performed by local personnel located at Wheeling Downs and are not in
lieu of the services of any local personnel. Risk management services include,
without limitation, obtaining on behalf of Wheeling the insurance coverages
described in Section 10 hereof.

            2. SERVICES MAY BE PERFORMED BY AFFILIATES OF SPORTSYSTEMS. It is
understood and agreed that from time to time Sportsystems may delegate to
Delaware North or

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its affiliates responsibility for providing some of the services described in
this Agreement. Sportsystems (or Delaware North or its affiliates which incur
costs for the benefit of Wheeling, as the case may be) shall be reimbursed for
services provided to Wheeling in accordance with the terms of this Agreement, as
directed by Sportsystems.

            3. BANK ACCOUNTS. Sportsystems shall cause separate depository,
disbursements and concentration accounts to be established in the name of
Wheeling at J. P. Morgan Chase Bank (or at any successor to J. P. Morgan Chase
Bank which serves as the centralized treasury bank for the operations of
Sportsystems). Except to the extent otherwise required by law, all daily
receipts from the operations of Wheeling will be deposited into the depository
account, and disbursements for expenses will be made from the disbursements
account (the depository, disbursements and concentration accounts are hereafter
collectively referred to as the "Operating Accounts"). Sportsystems is
authorized to make disbursements from the Operating Accounts for all expenses
and obligations of Wheeling. All bank statements reflecting activity in any
account maintained for the benefit of Wheeling will be received by Sportsystems,
and Sportsystems will handle and maintain banking records in accordance with its
customary management policies. The Operating Accounts will be maintained
separately from other accounts of Sportsystems and its affiliates. Sportsystems
will cause cash on hand in excess of current needs to be invested in short term
investments, and will credit Wheeling with the interest earnings attributable to
such investments.

            4. ADMINISTRATIVE SERVICES FEE. In consideration for services to be
provided by Sportsystems pursuant to this Agreement, Wheeling will pay to
Sportsystems an annual administrative services fee (the "Fee") in an amount
equal to the greater of (i) one and one-half percent (1.5%) of Wheeling's
Consolidated Revenue as reflected on the audited financial statements of
Wheeling for the preceding year, or (ii) One Million Two Hundred Thousand
Dollars ($1,200,000). The Fee shall be payable to Sportsystems on a monthly
basis. Sportsystems shall have the right, exercisable in its discretion, to
direct Wheeling to make direct payment of the Fee to Delaware North or its
affiliate.

            5. MANAGEMENT PAYROLL SERVICES. For purposes of confidentiality, the
general manager and other designated employees of Wheeling will be paid salary
and benefits through a paymaster corporation which is an affiliate of
Sportsystems. This paymaster corporation will make all salary payments, will
secure and pay for all benefits, will pay all payroll-related taxes, and will
provide all payroll-related reporting, filings and record keeping for the
general manager and other designated employees of Wheeling. Wheeling will
reimburse Sportsystems the foregoing costs incurred with respect to the general
manager and other designated employees of Wheeling.

            6. SERVICES FOR THE ACCOUNT OF WHEELING. Sportsystems shall provide
all services described in this Agreement during the term of this Agreement in
accordance with the conditions set forth in this Agreement. The parties agree
that the performance of all such services by Sportsystems described in this
Agreement will be for the account of Wheeling. Except as otherwise specifically
set forth in this Agreement, Sportsystems shall not be obligated in any way or
under any circumstances to advance funds for the costs or expenses of the

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Operations or the Racetrack.

            7. TERM. This Agreement will continue for a term of ten (10) years
from the date hereof, provided that, in the event Wheeling is liquidated,
dissolved or sells substantially all of its assets, this Agreement will
automatically terminate.

            8. PAYMENT OF COSTS TO THIRD-PARTY SUPPLIERS.

            (a) PAYMENT. Wheeling shall either promptly reimburse Sportsystems,
Delaware North or any affiliate of Delaware North which incurred costs for the
benefit of Wheeling (at actual cost), or pay directly, all costs which are
incurred to third-party suppliers of services or products. By way of example,
these charges may include costs incurred to suppliers of goods, products and
inventory, attorneys' fees, bank service charges, insurance premium costs,
funding and administrative costs associated with pension, welfare and health
plans, the payment of claims under pension, welfare and health plans, warehouse
charges for centralized records storage, delivery charges for packages
transmitted for the account of Wheeling, professional and consulting fees, tax
reporting service fees, and any taxes paid for the account of Wheeling. To the
extent that third-party costs are incurred for the joint benefit of Wheeling and
Sportsystems (or Delaware North or its affiliates), Wheeling will reimburse its
reasonably allocated share of such costs.

            (b) TERMS. Payments to third party vendors by Sportsystems, Delaware
North or its affiliates for the account of Wheeling shall be, in the aggregate,
on terms at least as favorable as Wheeling could obtain independently from such
third party vendors. However, Sportsystems will use its best efforts to cause
third party vendors to submit bills directly to Wheeling.

            9. PERIODIC INVOICES. Sportsystems will submit to Wheeling invoices
for all Fees and charges arising under this Agreement on a monthly basis.
Wheeling agrees to remit payment of such invoices within ten (10) days of
receipt, or in the discretion of Sportsystems payments may be made by direct
debit from the Operating Accounts of Wheeling to an account maintained by
Sportsystems.

            10. INSURANCE.

            (a) LIABILITY INSURANCE. Sportsystems will use commercially
reasonable efforts to secure for the benefit of Wheeling, at its cost, all
insurance coverages appropriate to the scope and conduct of its business,
including, without limitation, comprehensive general liability insurance, dram
shop or liquor liability coverage, workers compensation coverage, and auto
liability coverage on an independent, stand alone basis (collectively, the
"Liability Insurance"). Such Liability Insurance shall name Sportsystems and any
of its affiliates which provide services to Wheeling pursuant to this Agreement
as additional insureds.

            (b) INSURANCE IN THE DELAWARE NORTH AFFILIATED GROUP. There are
certain insurance coverages which may be maintained by Delaware North for the
benefit of its subsidiaries and affiliates, including Wheeling, pursuant to
master policies. Examples of such

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insurance coverages include property insurance, boiler and machinery coverage,
animal mortality coverage, executive risk insurance, crime coverage, directors
and officers liability insurance, pension trust insurance, national flood
insurances, health and welfare benefit insurance, and umbrella or excess
liability coverage (collectively, the "Group Insurance Coverages"). For so long
as insurance carriers do not object, Delaware North will continue to maintain
the Group Insurance Coverages for the benefit of Wheeling, subject to the
obligation of Wheeling to reimburse Delaware North for the cost of such
insurance reasonably allocable to Wheeling, including costs in payment of any
deductible amounts or self-insured retention amounts. Wheeling agrees to
reimburse premium costs based on a reasonable allocation of such costs. Delaware
North reserves the right to discontinue offering any of the Group Insurance
Coverages upon written notice to Wheeling in the event any carrier terminates or
does not renew any of such insurance coverages. It is agreed that if Wheeling
can acquire its insurance coverages more economically from sources other than
through Delaware North, then Wheeling shall have the right to obtain such
alternative insurance coverage.

            11. INDEMNITY.

            (a) INDEMNIFICATION BY WHEELING. Wheeling agrees to indemnify and
hold Sportsystems, Delaware North and its affiliates harmless from any liability
for injury to persons or damage to property for any cause whatsoever, either in
and about the Racetrack, its premises and the land upon which it is situated or
elsewhere, including without limitation any such loss, cost or damage occurring
as a result of the performance of this Agreement by Sportsystems, Delaware North
or its affiliates, or any of their respective agents, employees or independent
contractors, irrespective of whether negligence on the part of Sportsystems,
Delaware North or its affiliates, or any of their respective agents, employees
or independent contractors is involved.

            (b) REIMBURSEMENT. Wheeling agrees to reimburse Sportsystems, upon
demand, for any money or other property which Sportsystems is required or
authorized by this Agreement to pay out on behalf of Wheeling for any reason
whatsoever, regardless of whether such payment is for expenses of operation or
any other costs, charges or obligations incurred or assumed by Sportsystems, or
any other party, or for judgments, settlements or expenses in defense of any
claim, civil or criminal action, proceeding, charge or prosecution made,
instituted or maintained against Sportsystems or Wheeling, jointly or severally,
affecting or arising because of the condition or use of the Racetrack, its
premises or the land upon which it is situated, or acts or failures to act by
Sportsystems, its employees agents, affiliates or independent contractors, or
arising out of or based upon any law, contract or award (including without
limitation any such matter relating to the hours of employment, working
conditions, wages and/or compensation of employees or former employees at the
Racetrack, or any severance or termination benefits of such employees), or for
any other cause in connection with the Operations or the Racetrack.

            (c) EXCEPTION TO INDEMNIFICATION BY WHEELING. Notwithstanding the
foregoing, Wheeling shall not be liable to indemnify and hold Sportsystems
harmless from any such liability which results from the gross negligence or
willful misconduct of Sportsystems, or the willful, wanton or reckless disregard
of injury which occurs as a result of acts or failures to act by Sportsystems.

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            (d) INDEMNIFICATION BY SPORTSYSTEMS. Sportsystems agrees to
indemnify and hold Wheeling harmless from any liability for injury to persons or
damage to property by reason of any cause which results from the gross
negligence or willful misconduct of Sportsystems or the willful, wanton or
reckless disregard of injury which occurs as a result of acts or failures to act
by Sportsystems.

            12. CONFIDENTIALITY. Each of the parties agrees to maintain the
confidentiality of any proprietary information or trade secrets relating to the
business of the other party.

            13. MISCELLANEOUS.

            (a) AUDIT. Wheeling and its authorized representatives shall have
the right to audit the records of Sportsystems relating to its performance under
this Agreement and to confirm that any third-party supplier costs or similar
allocated charges which jointly benefit Wheeling and other affiliates of
Sportsystems are being charged to Wheeling on an equitable basis.

            (b) NO WAIVERS. No failure or delay on the part of either party in
exercising any right, power or privilege under this Agreement will operate as a
waiver thereof, nor will any single or partial exercise thereof preclude any
other or future exercise of such right, power or privilege or the exercise of
any other right, power or privilege.

            (c) SUCCESSORS AND ASSIGNS. This Agreement shall inure to the
benefit of, and is binding upon, the successors and assigns of the parties
hereto.

            (d) COOPERATION BY WHEELING . With the cooperation Wheeling,
Sportsystems will ensure that the Operations are conducted at the Racetrack in a
competitive and economically sound fashion, consistent with the standards of
similar first-class operations. Wheeling will provide its full cooperation in
good faith toward this end.

            (e) AMENDMENTS. Any amendment or supplement to any provision of this
Agreement, any waiver of any provision of this Agreement, and any consent to any
departure from the terms of this Agreement must be made in a writing signed by
both parties and will be effective only in the specific instance and for the
specific purpose for which made or given.

            (f) GOVERNING LAW. This Agreement shall be governed by and shall be
construed in accordance with the laws of the State of New York.

            IN WITNESS WHEREOF, each of the parties hereto has caused this
Administrative Services Agreement to be executed by its duly authorized officer
as of the day and year first above written.

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                                          WHEELING ISLAND GAMING, INC.

                                          By:_________________________________

                                          SPORTSYSTEMS CORPORATION

                                          By:_________________________________

                                          DELAWARE NORTH COMPANIES,
                                          INCORPORATED

                                          By:_________________________________

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                                                                    EXHIBIT 10.6

                              TAX SHARING AGREEMENT

Agreement by and among Delaware North Companies, Incorporated ("Parent"),
Sportsystems Corporation ("Sportsystems"), and Wheeling Island Gaming, Inc. for
itself and its subsidiaries ("Wheeling"), effective for Parent and Sportsystems
as of the first day of the consolidated return year beginning January 1, 2001,
and effective for Wheeling as of December 20, 2001, the date that it became a
wholly-owned subsidiary of Sportsystems; and thereby a member of the Parent's
Affiliated Group.

      WHEREAS, the parties hereto are members of an Affiliated Group as defined
by Section 1504(a) of the Internal Revenue Code of 1986, as amended (Code), and

      WHEREAS, the Affiliated Group has since 1965 filed a consolidated federal
income tax return in accordance with Code Section 1501, and is required to file
a consolidated federal income tax return for years subsequent to that year; and

      WHEREAS, the parties desire to establish a method for:

      1.    Allocating the annual consolidated federal income tax liability
            (determined in accordance with Regulations Section 1.1502-2) among
            them.

      2.    Reimbursing Parent for payment on behalf of the Affiliated Group of
            such tax liability.

      3.    Compensating a member for its tax attributes which are used by
            carrying them back to a prior year of the Affiliated Group.

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      THEREFORE, in consideration of the mutual covenants and promises
contained herein, the parties hereto agree as follows:

      1.    Parent shall file a consolidated federal income tax return for each
            year while this Agreement is in effect for which the Affiliated
            Group is required or permitted to file such return. The parties
            hereto shall execute any consents, elections, or other documents
            required or appropriate for the filing of the return.

      2.    The amounts to be paid pursuant to Paragraph 6 of this agreement
            shall be determined as follows:

            STEP 1. The consolidated federal income tax liability for each
            taxable year shall be allocated by charging to each member an amount
            equal to that member's tax liability, determined as if it had filed
            a separate consolidated return for that year and for all years while
            a member, and by crediting to each member the benefit of its tax
            attributes to which it would be entitled, determined as if it had
            filed a separate consolidated return for that year and for all years
            while a member.

            STEP 2. Where the tax attributes of a member are not absorbed by it
            on this separate consolidated return basis until a later year, a
            portion of the consolidated federal tax liability for such later
            year shall be reallocated. This reallocation shall take into account
            all consolidated return years of the Affiliated Group during which
            it is a member. This reallocation is determined by comparing the tax
            which was allocated to the member during all such years with the tax
            liability determined

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            had the member filed separate consolidated returns during all such
            years.

            STEP 3. The amount of any reallocation determined under Step 2
            which would cause the total tax liability allocated to the member
            to exceed the total tax liability determined had it filed separate
            consolidated returns during all such years shall be reallocated to
            Parent.

      3.    In determining the separate consolidated return tax liability of a
            member, the following rules apply:

            A.    Dividends received by one member from another member will be
                  assumed to qualify for the 100 percent dividend-received
                  deduction of Code Section 243, or they shall be eliminated
                  from such calculation in accordance with Regulations Section
                  1.1502-13.

            B.    Gain or loss on inter-company transactions, whether deferred
                  or not, will be treated by each party in the manner required
                  by Regulations Section 1.1502-13.

            C.    Elections regarding tax credits and tax computations, which
                  might have been different from the consolidated return
                  treatment if separate consolidated returns had actually been
                  filed, will be made on an annual basis by Parent. Parent shall
                  determine for the Affiliated Group and for each member whether
                  an election shall be made to forego a net operating loss
                  carryback arising in a consolidated return year.

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            D.    Parent and all other members of the Affiliated Group shall be
                  treated as a single entity. Where a member has subsidiaries of
                  its own, it and its subsidiaries shall form a sub-group, and
                  this sub-group shall be treated as a single entity.

            E.    The benefit of any tax attribute shall not be credited to a
                  member unless that tax attribute has actually reduced the
                  consolidated federal income tax liability of the Affiliated
                  Group.

      4.    It is acknowledged that allocation of the consolidated federal
            income tax liability for the Affiliated Group under Code Section
            1552(a)(2) and Regulation Section 1.1502-33(d)(3), the method
            required to be used by it in determining earnings and profits for
            income tax purposes and in determining the tax basis of a member for
            income tax purposes, may be different from the allocation resulting
            from this Agreement.

      5.    The provisions of this agreement shall be administered by Parent,
            who is solely responsible for the resolution of any inconsistencies
            in a manner that will reasonably reflect the facts and circumstances
            of the members involved.

      6.    A. As soon as practical after the end of each consolidated federal
            income tax return year, each member shall pay to Parent the amount
            of federal income tax allocated to it pursuant to Paragraph 2. Each
            member shall advance to Parent the amounts necessary to reimburse
            Parent for the member's portion of any estimated federal income
            taxes required to be paid by Parent

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            during the year, which amounts shall be computed using the steps in
            Paragraph 2 and reasonable annual projections made by Parent. These
            advances shall reduce the amount payable after the end of the year,
            and any remaining balance shall be settled as appropriate.

            B.    Parent shall, at its discretion, advance to each member the
                  benefit of the member's tax attributes which are reflected in
                  estimated federal income tax payments paid by Parent during
                  the year, which amounts shall be computed using the steps in
                  Paragraph 2 and reasonable annual projections made by Parent.
                  These advances shall reduce the amount payable after the end
                  of the year, and any remaining balance shall be settled as
                  appropriate.

            C.    If a member is credited with the benefit of a tax attribute
                  pursuant to Paragraph 2 in a later year, Parent shall pay to
                  the member the amount of such benefit as soon as practical
                  after the end of that year.

      7.    If the consolidated federal income tax liability is subsequently
            adjusted for any year, whether by means of an amended return, claim
            for refund, or Internal Revenue Service examination, the amounts
            charged or credited for that year pursuant to this Agreement shall
            be recomputed to give effect to such adjustments, and prompt
            settlement shall be made between the parties. Any other tax year
            which is affected by such adjustments (e.g., due to carryovers or
            carrybacks) shall be similarly recomputed and promptly settled.

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            Interest paid or received, as a result of such adjustments shall be
            allocated to the parties whose separate return tax liability is
            adjusted.

      8.    This Agreement shall apply to the taxable year 2001 and to all
            subsequent taxable years unless suspended or terminated in writing
            by the parties. Notwithstanding such suspension or termination, this
            Agreement shall continue in effect with respect to any payments,
            refunds, or adjustments due between the parties for any taxable
            years prior to such suspension or termination.

      9.    This Agreement shall not be assignable by one party without the
            prior written consent of the other party.

      10.   All documents, including, but not limited to, tax returns,
            supporting schedules, work papers, and correspondence, relating to
            the consolidated federal income tax returns filed for a taxable year
            during which this Agreement is in effect shall be available to a
            party during regular business hours for a period of years equal to
            applicable federal record retention requirements.

      11.   Any party which leaves the Affiliated Group shall be bound by this
            Agreement for all taxable years for which it is included in the
            consolidated federal income tax return.

      12.   The parties hereto specifically recognize that from time to time
            other companies may become members of the Affiliated Group by virtue
            of becoming a subsidiary of any party to this agreement. The parties
            agree that such members become parties to this Agreement unless a
            specific exclusion is created.

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      13.   Any alteration, modification, addition, deletion, or other change in
            the consolidated federal income tax return provisions of the Code or
            the Regulations thereunder shall automatically be applicable to this
            Agreement mutatis mutandis.

      14.   Failure of one or more parties hereto to meet the definition of
            member of the Affiliated Group shall not operate to terminate this
            Agreement with respect to the other parties as long as two or more
            parties hereto continue as members.

      15.   If Wheeling is reorganized as a non-taxable entity (e.g., an LLC
            treated as a partnership, etc.), Parent, Sportsystems, and any other
            entity with an ownership interest in Wheeling, will be entitled to
            be paid by Wheeling an amount equal to the federal income tax
            liability which would have been allocated to Wheeling had it
            remained as a member of the affiliated group, calculated pursuant to
            paragraph 2 above. Further, Parent, Sportsystems, and any other
            entity with an ownership interest in Wheeling, will be entitled to
            be paid by Wheeling an amount equal to the state income tax
            liability which would have been paid by Wheeling had Wheeling filed
            separate or combined state income tax returns as a Subchapter C
            corporation for the relevant taxing jurisdiction. The amounts
            payable by Wheeling shall be allocated to each owner proportionate
            to their ownership interest.

      16.   This Agreement shall bind and inure to the respective successors and
            assigns of the parties; but no assignment shall relieve any

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            party's obligations hereunder without the written consent of Parent.

      17.   This Agreement shall be governed by the laws of the State of New
            York.

      IN WITNESS WHEREOF, the parties hereto have caused their names to be
      subscribed and executed by their respective authorized officers on the
      dates indicated.

DELAWARE NORTH COMPANIES, INCORPORATED

By:                                          Date:
   ---------------------------------------        -----------------------
      Bruce W. Carlson
      Vice President-Controller

SPORTSYSTEMS CORPORATION

By:                                          Date:
   ---------------------------------------        -----------------------
      Ronald Sultemeier
      President

WHEELING ISLAND GAMING, INC., for itself and as agent for the Subsidiaries
listed below:

By:                                          Date:
    --------------------------------------        -----------------------
      Michael D. Corbin
      Vice President-Finance

WHEELING ISLAND GAMING, INC. SUBSIDIARIES

      1.    Wheeling Land Development Corp.
      2.    WDRA Food Service, Inc.

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