3 Del. C. § 10165: Tax on pari-mutuel income.

(a) Every person engaged in the business of conducting a racing meet under this chapter shall pay as a tax to this State three quarters of one percent of the licensee’s commissions on pari-mutuel and totalizator pools conducted on each racing day.

(b) The tax levied in subsection (a) of this section shall be paid by certified check on a weekly basis. Each such check shall be transmitted by the licensee to the Secretary of the Department of Finance no later than Wednesday following the week for which the taxes are due.