Mass. Gen. Laws ch. 128C § 4
Each racing meeting licensee within the commonwealth acting as a guest track and simulcasting a live harness horse race from a host track within the commonwealth shall pay daily from such simulcast wagers the total sum of the breaks, as defined in section five of chapter one hundred and twenty-eight A, and a sum equal to one-half of one percent of the exotic wagering pool into the trust fund known as the Harness Horse Capital Improvements Trust Fund under the direction and supervision of the state racing commissioners.
Each such racing meeting licensee acting as a guest track shall return to the winning patrons wagering on such simulcast race all sums so deposited as an award or dividend, according to the acknowledged and recognized rules and methods under which such pari-mutuel or certificate system has been operated, less such breaks and less an amount not to exceed nineteen percent of the total amount so deposited by patrons wagering on the speed or ability of any one running horse, also known as a straight wager, and, each such licensee shall return to the winning patrons wagering on the speed or ability of a combination of more than one horse in a single pool, also known as an exotic wager, all sums so deposited as an award or dividend, less such breaks, and less an amount not to exceed twenty-six percent of the total amount so deposited; provided, however, that a sum equal to one-quarter of one percent of the total amount deposited on said exotic wagering pool shall be payable to the division of fairs of the commonwealth; provided, further, that the division of fairs may expend said funds without further appropriation and for such purposes as authorized under the provisions of paragraph (f) of section two of chapter one hundred and twenty-eight; and provided, further, that such expenditures by the division of fairs shall not exceed fifty thousand dollars in any fiscal year.
The licensee shall pay to the commission on behalf of the commonwealth on the day following each day of simulcasting, a sum equal to three-eighths of one percent; a sum equal to one-eighth of one percent to the Running Horse Promotional Trust Fund under the direction and supervision of the state racing commissioners; a sum equal to one-half of one percent to the breeders association of the most recent live racing performance at the guest track for the purposes of promoting the respective breeding in the commonwealth pursuant to law; a sum equal to five percent to be paid from the nineteen percent withheld and a sum of six percent to be paid from the twenty-six percent withheld to the horse owners at the host track for purses in accordance with the rules and established customs of conducting running horse racing meetings or, with the approval of the appropriate horsemen's association representing the horse owners racing at that meeting, for payment of administrative and horseracing operations; said percentage to be paid from the nineteen percent and the twenty-six percent withheld, as provided in this section.
The sum of four and one-quarter percent of the straight wagering pool and seven percent of the exotic wagering pool shall be paid to the racing meeting licensee at the host track; eight and three-quarters percent of the straight wagering pool and eleven and three-quarters percent of the exotic wagering pool shall be retained by the racing meeting licensee at the guest track; provided, however, that not less than three and one-half percent shall be paid to the horse owners, of the most recent live racing performance at the guest track, for purses, said percentages to be paid from the nineteen percent and twenty-six percent withheld as provided in this section.
Each racing meeting licensee within the commonwealth acting as a guest track and simulcasting a live running horse race from a host track from outside the commonwealth shall pay daily from such simulcast wagers the total sum of the such breaks into the trust fund known as the Running Horse Capital Improvements Trust Fund under the direction and supervision of the state racing commissioners.
Each such licensee shall return to the winning patrons all sums so deposited less the such breaks and less either an amount not to exceed nineteen percent of the straight wagering pool and twenty-six percent of the exotic wagering pool or the amount which would be paid under the laws of the jurisdiction exercising regulatory authority over such host track; provided, however, that from the total of such percentages withheld, the sum of three-eighths of one percent shall be paid daily to the commission on behalf of the commonwealth; the sum of one-eighth of one percent shall be paid daily to the Running Horse Promotional Trust Fund under the direction and supervision of the state racing commissioners; the sum of one-half of one percent shall be paid daily to the breeders association of the most recent live racing performance at the guest track for the purposes of promoting the respective breeding of such animals in the commonwealth pursuant to law; and the remaining percentages shall be retained by the racing meeting licensee as his commission; provided, however, that in any year in which a running horse racing meeting of at least 1 day and not more than 50 days is conducted at a track owned by such licensee, such licensee and the appropriate horsemen's association representing the horse owners racing at that meeting shall contract between themselves for not less than 0.5 per cent nor more than 2.5 per cent to be paid to said horse owners as purses.
Mass. Gen. Laws ch. 128C, § 128C:4