\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.
Massachusetts Legal Code