{"data":{"id":"us-ma/mass.-gen.-laws-ch.-23k-55","jurisdiction":"us-ma","citation":"Mass. Gen. Laws ch. 23K, § 55","heading":"Daily tax and assessment payable by category 1 and category 2 licensees","body":"Section 55. (a) A category 1 licensee shall pay a daily tax of 25 per cent on gross gaming revenues.\n(b) A category 2 licensee shall pay a daily tax of 40 per cent on gross gaming revenue.\n(c) In addition to the tax imposed under subsection (b), a category 2 licensee shall pay a daily assessment of 9 per cent of its gross gaming revenue to the Race Horse Development Fund established in section 60.\n(d) Taxes imposed under this section shall be remitted to the commission by a gaming licensee the day following each day of wagering.","path":["Part I","Title II","Chapter 23K"],"source_url":"https://malegislature.gov/Laws/GeneralLaws/PartI/TitleII/Chapter23K/Section55","current_through":"amendments passed before May 31, 2026","vintage":"","retrieved_at":"2026-09-17T05:20:09Z","sha256":"0be5e90dbd18de96043d33cf1dcf8deaf2fcae66c23c8387dbf6bb95f14baa4a","source_id":"us-ma","stale":false,"prev":"us-ma/mass.-gen.-laws-ch.-23k-54","next":"us-ma/mass.-gen.-laws-ch.-23k-56"},"notice":"GroundRules: Original legal text. Not legal advice."}