An Act To Ensure Equitable Taxation of Off-track Betting Facilities
Maine Legislature, Session 130, LD 1205
Committee: Veterans and Legal Affairs
Sponsors: DIAMOND
Amends: 8 MRSA §286

Legislative Document
No. 1205
S.P. 390
In Senate, March 24, 2021
An Act To Ensure Equitable Taxation of Off-track Betting Facilities
Received by the Secretary of the Senate on March 22, 2021.  Referred to the Committee on 
Veterans and Legal Affairs pursuant to Joint Rule 308.2 and ordered printed.
DAREK M. GRANT
Secretary of the Senate
Presented by Senator DIAMOND of Cumberland.
Be it enacted by the People of the State of Maine as follows:
Sec. 1.  8 MRSA §286, sub-§4, as amended by PL 2015, c. 200, §3, is further 
amended to read:
4.  Off-track betting facility interstate simulcasting with commingled pools.  The 
distribution of the commission on simulcasting of races with commingled pools originating 
at a racetrack in another state by an off-track betting facility is calculated in accordance 
with this subsection as a percentage of the commission with respect to the State's share and 
as percentages of the net commission with respect to all other participants' shares and is 
distributed.  If the off-track betting facility is eligible to receive a distribution from the 
Fund to Stabilize Off-track Betting Facilities established in section 300 or is licensed after 
January 1, 2021, the distribution of the commission under this subsection is as follows.
A.  On exotic wagers:
(1)  The state share is 8.647% for an off-track betting facility located in the same 
municipality as a commercial track and 9.801% for all other facilities;
(2)  The Sire Stakes Fund share is 5.965%;
(3)  The Stipend Fund share is 4.494%;
(4)  The purse supplement share is 16.558%;
(5)  The Harness Racing Promotional Fund share is 0.962%;
(6)  The off-track betting facility share is all amounts not otherwise assigned; and
(7)  The off-track betting facility simulcast fund share is 12.951%.
B.  On regular wagers:
(1)  The state share is 2.739% for an off-track betting facility located in the same 
municipality as a commercial track and 4.405% for all other facilities;
(2)  The Sire Stakes Fund share is 0.400%;
(3)  The Stipend Fund share is 6.590%;
(4)  The purse supplement share is 8.399%;
(5)  The Harness Racing Promotional Fund share is 1.389%;
(6)  The off-track betting facility share is all amounts not otherwise assigned; and
(7)  The off-track betting facility simulcast fund share is 18.627%.
For an off-track betting facility licensed on or before January 1, 2021 that is not eligible to 
receive a distribution from the Fund to Stabilize Off-track Betting Facilities, the 
distributions under paragraph A, subparagraphs (1), (2), (3), (4), (5) and (7) and the 
distributions in paragraph B, subparagraphs (1), (2), (3), (4), (5) and (7) must be reduced 
by 1/2.
SUMMARY
This bill reduces by 1/2, for an off-track betting facility licensed on or before January 
1, 2021, the calculated and distributed percentages of the commission with respect to the 
State's share and as percentages of the net commission with respect to all other participants' 
shares in years in which the off-track betting facility is not eligible to receive a distribution 
from the Fund to Stabilize Off-track Betting Facilities.