47
Florida Departmentof Busines · Professi al Regulation License efficient! . Regulate fairl . Division of Pari-Mutuel Wagering 77 th Annual Report Fiscal Year 2007-2008 Charlie Crist Governor Charles W. Drago Secretary David J. Roberts Director Joe Dillmore Deputy Director 1940 North Monroe Street Tallahassee, Florida 32399 Ph: 850-488-9130 www.MyFloridaLicense.com

Florida Departmentof Busines Division of Pari-Mutuel ......jai alai games, and cardroom poker games. Additionally, slot machine gaming at pari-mutuel facilities is ... is intended

  • Upload
    others

  • View
    0

  • Download
    0

Embed Size (px)

Citation preview

Page 1: Florida Departmentof Busines Division of Pari-Mutuel ......jai alai games, and cardroom poker games. Additionally, slot machine gaming at pari-mutuel facilities is ... is intended

Florida Departmentof

Busines middot Professi al Regulation License efficient Regulate fairl

Division of Pari-Mutuel Wagering 77th Annual Report

Fiscal Year 2007-2008

Charlie Crist

Governor

Charles W Drago Secretary

David J Roberts

Director

Joe Dillmore Deputy Director

1940 North Monroe Street Tallahassee Florida 32399

Ph 850-488-9130

wwwMyFloridaLicensecom

IOd~f Division of Pari-Mutuel Wagering David J Roberts Director Business Office of the Director 1940 North Monroe Street Professi6hal

Tallahassee Florida 32399-1035 Regu at on Phone 8504889130 bull Fax 850488-0550

Charles W Drago Secretary Charlie Crist Governor

February 23 2009

The Honorable Charlie Crist Governor Office of the Governor State of Florida PL05 The Capitol 400 South Monroe Street Tallahassee FL 32399-0001

Dear Governor Crist

In accordance with Section 5500251(1) Florida Statutes we are pleased to submit this seventyshyseventh Annual Report of Pari-Mutuel Wagering in the State of Florida for the fiscal year which ended June 30 2008

This report is submitted by the Department of Business and Professional Regulation Division of Pari-Mutuel Wagering which monitors and regulates Floridas pari-mutuel industry cardrooms and slot machine gaming located at pari-mutuel facilities

Florida pari-mutuel wagering produced $257 million in revenue to the state Total wagering including charityscholarship performances approached $1 3 billion a nine percent decline in total wagering from the previous fiscal year Additionally nearly $15 million of pari-mutuel wagering revenue was distributed to the Principal State School Fund (Department of Education) from unclaimed tickets

Florida cardroom wagering produced $9 1 million in revenue to the state Total wagering approached $91 million a 68 percent increase from the previous fiscal year In the past fiscal year approximately $1 13 million was distributed to counties and municipalities where cardrooms are located

Florida slot machine gaming produced $133 million in revenue to the state In the past fiscal year approximately $123 million was distributed to the Educational Enhancement Trust Fund (Department of Education) from slot machine gaming tax revenue

The continued support and cooperation we have received from you and your staff is deeply appreciated

Director Division of Pari-Mutuel Wagering

LICENSE EFFICIENTLY REGULATE FAIRLY WWWMYFLORIDALICENSECOM

IOiid Llc1 rt I t Division of Pari-Mutuel Wagering David J Roberts Director Business-1-1 Office of the Director 1940 North Monroe Street

Tallahassee Florida 32399-1035 Professional Regu1at on Phone 8504889130 bull Fax 850488-0550

Charles W Drago Secretary Charlie Crist Governor

February 23 2009

The Honorable Jeff Atwater President The Florida State Senate 409 The Capitol 404 South Monroe Street Tallahassee FL 32399-0001

Dear President Atwater

In accordance with Section 5500251 (1 ) Florida Statutes we are pleased to submit this seventyshyseventh Annual Report of Pari-Mutuel Wagering in the State of Florida for the fiscal year which ended June 30 2008

This report is submitted by the Department of Business and Professional Regulation Division of Pari-Mutuel Wagering which monitors and regulates Floridas pari-mutuel industry cardrooms and slot machine gaming located at pari-mutuel facilities

Florida pari-mutuel wagering produced $257 million in revenue to the state Total wagering including charityscholarship performances approached $1 3 billion a nine percent decline in total wagering from the previous fiscal year Additionally nearly $1 5 million of pari-mutuel wagering revenue was distributed to the Principal State School Fund (Department of Education) from unclaimed tickets

Florida cardroom wagering produced $91 million in revenue to the state Total wagering approached $91 million a 68 percent increase from the previous fiscal year In the past fiscal year approximately $1 13 million was distributed to counties and municipalities where cardrooms are located

Florida slot machine gaming produced $133 million in revenue to the state In the past fiscal year approximately $123 million was distributed to the Educational Enhancement Trust Fund (Department of Education) from slot machine gaming tax revenue

The continued support and cooperation we have received from you and your staff is deeply appreciated

ares

S4tary

JRL Director Division of Pari-Mutuel Wagering

LICENSE EFFICIENTLY REGULATE FAIRLY WWWMYFLORIDALICENSECOM

f 10 TT Division of Pari-Mutuel Wagering David J Roberts Director Busines~--1 Office of the Director 1940 North Monroe Street Professi6hal

Tallahassee Florida 32399-1035 Rei u a on Phone 8504889130 bull Fax 850488-0550

Charles W Drago Secretary Charlie Crist Governor

February 23 2009

The Honorable Larry Cretul Speaker Designate Florida House of Representatives 420 The Capitol 402 South Monroe Street Tallahassee FL 32399-1300

Dear Speaker Designate Cretul

In accordance with Section 5500251(1) Florida Statutes we are pleased to submit this seventyshyseventh Annual Report of Pari-Mutuel Wagering in the State of Florida for the fiscal year which ended June 30 2008

This report is submitted by the Department of Business and Professional Regulation Division of Pari-Mutuel Wagering which monitors and regulates Floridas pari-mutuel industry cardrooms and slot machine gaming located at pari-mutuel facilities

Florida pari-mutuel wagering produced $257 million in revenue to the state Total wagering including charityscholarship performances approached $13 billion a nine percent decline in total wagering from the previous fiscal year Additionally nearly $15 million of pari-mutuel wagering revenue was distributed to the Principal State School Fund (Department of Education) from unclaimed tickets

Florida cardroom wagering produced $91 million in revenue to the state Total wagering approached $91 million a 68 percent increase from the previous fiscal year In the past fiscal year approximately $113 million was distributed to counties and municipalities where cardrooms are located

Florida slot machine gaming produced $133 million in revenue to the state In the past fiscal year approximately $1 23 million was distributed to the Educational Enhancement Trust Fund (Department of Education) from slot machine gaming tax revenue

The continued support and cooperation we have received from you and your staff is deeply appreciated

Director Division of Pari-Mutuel Wagering

LICENSE EFFICIENTLY REGULATE FAIRLY WWWMYFLORIDALICENSECOM

DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION DIVISION OF PARI-MUTUEL WAGERING

COMPREHENSIVE ANNUAL REPORT FISCAL YEAR ENDING JUNE 30 2008

wwwMyFloridacomdbpr

INTRODUCTORY SECTION

Overview and Explanation of Report Terminology 2

Division Overviewhelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphellip 3

Events Shaping the 20072008 RacingGaming Season in Florida 6

STATISTICAL SECTION

Pari-Mutuel Statistical Data

Fiscal Years Comparative Data 7

Graphs - Historical Pari-Mutuel Wagering Activity 8

Components of Pari-Mutuel Handle From Performances 11

Total State Revenue From Performances 12

Total Regular and CharityScholarship Handle 13

Total Intertrack Wagering Handle by Guest 14

Charity and Scholarship Performances Racing Scholarship Trust Fund and Abandoned Winning Ticketshelliphelliphelliphelliphellip 16

Cardroom Statistical Data

Cardroom Comparative Datahelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphellip 17

Components of Cardroom Revenue by Association 18

Slot Statistical Data

Slot Comparative Datahelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphellip 19

Revenue per Machine Compared to Average Number of Machines by Monthhelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphellip 20

DATA BY ASSOCIATIONFACILITY

Pari-Mutuel Facilities Map by Permit Typehelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphellip 21

Contact and Operating Information by AssociationFacilityhelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphellip 22

Promotional Programs for Florida Bred Horseshelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphellip 30

Drug Positives Statistical Datahelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphellip 31

FINANCIAL STATEMENTS

Summary of State Revenue from Cardroom Pari-Mutuel and Slot Activitieshelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphellip 32

Balance Sheet - Special Revenue Fund 33

Statement of Revenue Expenditures amp Changes in Fund Balance - Budget amp Actual ndash Special Revenue Fund 34

CARDROOM PARI-MUTUEL AND SLOT STATUTE MATRIX

Summary of Cardroom and Pari-Mutuel Handle Distribution 35

Summary of Slot Distributionhelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphellip 38

1

INTR

OD

UC

TIO

N

OVERVIEW

This annual report on cardroom pari-mutuel and slot machine wagering in Florida encompasses the fiscal year which began July 1 2007 and ended June 30 2008 This is the 77th annual report in the series The first annual report was issued for Fiscal Year 19311932 the initial year of legalized pari-mutuel wagering in Florida

In Florida pari-mutuel wagering is authorized for horse racing harness horse racing greyhound racing jai alai games and cardroom poker games Additionally slot machine gaming at pari-mutuel facilities is authorized in Broward and Miami-Dade Counties Florida is one of the primary pari-mutuel states in the nation and is the leading state in greyhound racing as well as a major horse racing state Florida is also the only state in the United States where live jai alai games is conducted Currently there are 26 pari-mutuel facilities located throughout the State This annual report which is required by Florida law is intended to inform the Governor the Legislature the industry and other interested parties of wagering activities at authorized pari-mutuel facilities The report is organized into five primary sections

1 Introductory Section - An overview of the Division of Pari-Mutuel Wagering and a report of events that occurred impacting the divisionrsquos oversight of facilities or events that effected the operation of facilities

2 Statistical Section ndash Details various cardroom pari-mutuel and slot statistical data by individual racing association or fronton

3 Data by AssociationFacility ndash Includes map showing location of each associationfacility contact and operating information by associationfacility promotional programs for Florida bred horses and drug positives statistical data

4 Financial Section - Official financial statements of the Division of Pari-Mutuel Wagering 5 Statute Matrix - A table summarizing the statutes regarding the taxes and fees applicable to pari-

mutuel wagering and cardroom activity It also includes a summary of the statutes regarding the taxes fees fines and penalties with respect to slot machine gaming

EXPLANATION OF REPORT TERMINOLOGY

Florida law requires intertrack wagers to be combined with the wagering pools of the host or the broadcasting Florida track or fronton The law also requires that the host take-out on intertrack wagers be the same as for on-track wagers however the distribution of the take-out may be different The tax structure for on-track and intertrack wagering is explained in more detail in the (Statute Matrix) section

For purposes of this report on-track schedules include wagering and attendance statistics as compiled on-track for the facility at which a live race or game is being conducted or a race or game broadcast from out-of-state to the facility For a host pari-mutuel facility the on-track statistics exclude intertrack wagering data for wagers and attendance at guest tracks or frontons and also exclude wagers which are taken at the facility if it is functioning as a guest permitholder receiving intertrack broadcasts Some permitholders do not broadcast races or games to other Florida permitholders

Schedules of intertrack wagering included in this report are compiled for each host permitholder These schedules reflect combined wagering statistics for all guest facilities which received broadcasts and conducted wagering which was included in the wagering pools of the host For host permitholders a summary of intertrack handle components for each guest is shown in the (Statistical) section of this report The schedules of intertrack wagering also include data on wagers collected at intertrack locations on races or games which were imported from out-of-state and rebroadcast to intertrack locations by the Florida host

2

THE DIVISION OF PARI-MUTUEL WAGERING

The Division of Pari-Mutuel Wagering is a program area of the Department of Business and Professional Regulation within the Executive Branch of Floridas government The Division is charged with regulating Floridas pari-mutuel cardroom and slot machine gaming industries as authorized by Chapters 550 551 and 849 Florida Statutes as well as collecting and safeguarding associated revenues due to the state Authorized pari-mutuel events include horse racing harness racing greyhound racing and jai alai Pari-Mutuel Wagering was originally authorized by the Legislature in 1931 Since that time the Division has since evolved from a racing commission into a professional regulatory organization overseeing a complex and dynamic industry located throughout the State

OFFICE OF THE DIRECTOR

The Office of the Director provides leadership oversight and administration of the five functional areas within the division Specific responsibilities include budget planning rule promulgation policy development legislative analysis of proposed legislation strategic planning fleet management staff development and enforcement of administrative actions Additionally the Office of the Director ensures that all areas of the division operate in a cooperative effort to ensure efficient and effective regulatory oversight of the industry

The divisions structure includes five functional areas which act under the management of the Office of the Director These functional areas include Revenue and Financial Analysis Auditing Operations Investigations and Slot Operations Each area focuses on a different aspect of regulation within the cardroom pari-mutuel and slot machine gaming industry in an effort to protect state revenues and maintain the publics confidence in the integrity of the wagering activity

OFFICE OF AUDITING

The Auditing staff is responsible for conducting various audits to ensure the integrity of wagering activity and protect the wagering public by ensuring that cardroom pari-mutuel and slot machine wagering is conducted in compliance with the Florida Statutes and Florida Administrative Code Such compliance issues include pari-mutuel broadcast exchanges verification that takeoutcommissions are consistent with notification requirements interstate wagering restrictions identification of fraudulent activity verification that statutory accounting procedures are utilized oversee the commingling of wagering pools transmission of pari-mutuel information proper payments to winning pari-mutuel patrons and approve totalisator security plans and software upgrades Additionally Auditing maintains primary oversight for cardroom operations which includes auditing internal control procedures reviewing tournament or promotional proposals auditing jackpot accounts monitoring daily operations and coordinating inspections

During Fiscal Year 20072008 the Auditing staff conducted reviews for 80562 racesgames and associated wagering pools 18 greyhound purse audits 21 greyhound adoption proceeds audits 25 mutuels audits 25 escheat audits 19 cardroom audits 2 slot audits 2 breedersrsquo awards audits 18 facility inspections and 16 totalisator system malfunction reports

3

OFFICE OF OPERATIONS

All individuals and businesses who work or conduct business at a racetrack fronton cardroom or slot machine facility and who have access to money wagered restricted areas andor racing animals must obtain an occupational license issued by the division Every racing and cardroom occupational licensee is fingerprinted upon initial licensure and every five years thereafter and every slot machine occupational licensee is fingerprinted upon initial licensure and every three years thereafter Each set of fingerprints are submitted electronically to the Florida Department of Law Enforcement and Federal Bureau of Investigation for processing During Fiscal Year 20072008 Operationsrsquo Licensing Section processed 23849 occupational license applications for businesses and individuals of which 1891 were related to the operation of cardrooms 17789 were related to racing or cardroom operations and 4169 were related to slot machine operations Operationsrsquo Licensing Section is also responsible for the issuance of all pari-mutuel permitholder Annual Operating Dates Licenses Cardroom Operator Licenses and Slot Machine Licenses to authorized facilities

The Operationsrsquo staff is responsible for ensuring the day-to-day operation of races and games are conducted in accordance with Floridas pari-mutuel statutes and rules The State Stewards monitor each horse race and conduct inquiries and hearings for alleged violations of statutes and rules The Stewards and Hearing Officers issued 265 rulings assessed fines totaling $32525 and suspended 39 individual occupational licenses for alleged violations in Fiscal Year 20072008

Operationsrsquo field staff also collects urine and blood samples from racing animals that are analyzed by the University of Florida College of Veterinary Medicinersquos Racing Laboratory for prohibited substances State veterinarians and veterinary assistants collected 82767 samples that included 64254 greyhound urine samples 8830 horse urine samples 9679 horse blood samples and 4 investigative samples during Fiscal Year 20072008 There were 148 positive findings of impermissible substances in the samples collected

OFFICE OF INVESTIGATIONS

The Investigationsrsquo staff examines statutory and rule violations that occur in cardroom pari-mutuel and slot machine gaming industry as well as drug positives identified by the University of Florida College of Veterinary Medicine Racing Laboratory The investigations vary in complexity from investigating falsified license applications and animal cruelty to the use of performance altering medications andor illegal substances during races An investigative case may result in issuance of administrative fines penalties or hearings before the division director or a designated hearing officer or referrals to either regulatory or law enforcement agencies for criminal prosecution During Fiscal Year 20072008 there were 873 investigations conducted including 127 drug positives and 94 slot related ones

The Investigationsrsquo staff also conducts background examinations of potential permitholders This involves an in-depth review of the applicantsrsquo personal and financial records in order to insure compliance with Sections 550054 5501815 and 849086 of the Florida Statutes In addition the Investigationsrsquo staff conducts in-depth inspections of cardrooms pari-mutuel facilities and slot machine facilities both prior to opening as well as throughout the operating year

4

OFFICE OF SLOT OPERATIONS

The Slot Operationsrsquo staff is responsible for overseeing state personnel located at each of the three pari-mutuel facilities in Broward County that have slot machine gaming To ensure the integrity of slot machine gaming activity the Slot Operationsrsquo staff oversees the day-to-day operations at the slot machine facilities performs daily revenue reconciliations verifies that every slot machine has been certified by an independent testing lab issues slot machine occupational licenses to individuals and ensures slot machine gaming activity is in compliance with the requirements of Chapter 551 Florida Statutes Chapter 61D-14 Florida Administrative Code as well as the internal controls of the individual facilities

During Fiscal Year 20072008 the Slot Operationsrsquo staff completed 3354 inspections Of those 241 items were found to be non-compliant of which 26 were turned over to Investigations and 44 were turned over to the Departmentrsquos Office of the General Counsel for formal proceedings Slot machine facilities were notified of 206 observations so that appropriate internal action including employee disciplinary action advanced training andor re-training of facility personnel could occur There were also 327 voluntarily or involuntary patron exclusions from the slot machine facilities There were 260 shipments of authorized slot machines and components which required the verification of 2723 parts The Slot Operationsrsquo staff authorized and participated in 8061 slot machine conversions denomination andor game theme changes slot machine relocations and other related slot machine changes

OFFICE OF REVENUE AND FINANCIAL ANALYSIS

The Revenue and Financial Analysis staff is responsible for safeguarding and accounting for state revenues in accordance with Florida Statutes and Florida Administrative Code as it relates to cardroom pari-mutuel and slot gaming activities The staff develops revenue projections for the Revenue Estimating Conferences maintain cashflow statements for timely transfer to the state General Fund and to the Education Enhancement Trust Fund provides oversight of the divisionrsquos budget develops the annual report and determine fiscal impacts on proposed legislation impacting the industry

During Fiscal Year 20072008 $168776744 in state revenues pertaining to cardroom pari-mutuel and slot machine gaming were collected The Revenue and Financial Analysis staff also reconciled 631 permitholder monthly remittance reports conducted 29 charity day audits and 33 uniform annual report audits The Revenue and Financial Analysis staff compiles statistical information for cardroom pari-mutuel and slot machine gaming and performs analyses requested by the Department the Executive Office of the Governor the Legislature and industry

5

Events Shaping the 20072008 RacingGaming Season in Florida

bull On September 7 2008 the division amended Chapters 61D-11 and 12 Florida Administrative Code as a result of the acts amending Chapter 849086 Florida Statutes pertaining to cardroom gaming which passed during the 2007 Legislative Session The amendments to Chapter 61D-11 Florida Administrative Code establish more comprehensive surveillance standards detailed procedures for inspections of new or modified cardrooms more comprehensive internal control standards for cardroom operators procedural requirements for games of Texas Hold-em without betting limits and procedural requirements for dealer responsibilities and dealer tips

bull As a result of a ruling by the Division of Administrative Hearings pari-mutuel facilities with multiple permits that have multiple cardroom licenses are now authorized to operate each license a cumulative 12 hours each day potentially operating 24 hours a day

bull Daytona Beach Kennel Club recently sold their 60-year old facility which was adjacent to a major NASCAR racetrack to the owners of the Daytona International Speedway The original pari-mutuel racetrack was established in the summer of 1948 and was first known as the Volusia County Kennel Club The new $30 million 53000-square foot Daytona Beach Kennel Club and Poker Room opened on May 23 2008

bull Three new cardrooms began operations at existing pari-mutuel facilities which included Fort Pierce Jai Alai Second Chance Poker and Jai Alai and Orange Park Kennel Club Increasing the number of licensed cardrooms from eighteen to twenty-one

bull On January 10 2008 the division amended Rule 61D-7020(1) Florida Administrative Code to allow wagers in increments other than $1 such as 10 cent superfectas or 50 cent exactas

bull There has been a renewed interest in permits to operate quarter horse facilities Quarter horse permits for Hamilton Downs Inc and ELH Jefferson LLC were issued by the division on June 20 2007 and December 21 2007 respectively During the fiscal year the division had as many as seven permitholder applications under review with each application demonstrating intent to operate a cardroom at the new quarter horse facilities

bull In 1996 the Legislature passed Chapter 1996-364 Laws of Florida as a general act covering the entire state In September 2007 the Florida Supreme Court ruled Section 550615(6) Florida Statutes to be unconstitutional The justices found the act should have been a local bill because it only affects South Florida tracks The high court upheld two lower court decisions that also found the law unconstitutionally restricted the tracks

6

STA

TIS

TIC

AL

SE

CTI

ON

FISCAL YEARS COMPARATIVE DATA

Beginning with the 19311932 Fiscal Year the state began collecting taxes on pari-mutuel wagering In most recent years pari-mutuel handle has steadily declined During that initial year the pari-mutuel industry operated 462 racing days in Florida which resulted in state revenue of $737301 total paid attendance of 1157161 and total pari-mutuel handle of $17365424

Since Fiscal Year 19311932 approximately $684 billion in pari-mutuel handle wagered resulted in nearly $43 billion in state revenue This fiscal year total handle was approximately $13 billion and state revenue was $257 million from 4857 cumulative operating days

Over the last ten years pari-mutuel wagering has experienced a 209 percent decline in handle and total state revenue has decreased 592 percent even with a 28 percent increase in the number of racing days Shown below is a summary of pari-mutuel handle and state revenue for Fiscal Years 19981999 through 20072008

PARI-MUTUEL HANDLE AND STATE REVENUE SUMMARY

Fiscal Year

19981999

19992000

20002001

20012002

20022003

20032004

20042005

20052006

20062007

20072008

Number of Racing Days

4725

4674

4592

4614

4365

4459

4424

4993

5592

4857

Total Paid Attendance

3621059

3437073

3040755

2836869

2742429

2804583

2135044

2066192

2351126

1419748

Total Pari-Mutuel

Handle

$1698689089

$1743358947

$1700704003

$1696360808

$1634786514

$1539122995

$1489330477

$1514758761

$1480427370

$1343912504

Total State Revenue (1)

$62934837

$59785130

$36819451

$37114026

$34335380

$34218813

$33199857

$35178969

$30214151

$25657727

State Revenue as a Percent

of Handle

371

343

217

219

210

222

223

232

204

191

(1) Beginning 20062007 this figure includes state revenue from pari-mutuel performances and other state revenue and does not include any state revenue from cardroom and slot operations

Note Beginning 19971998 data from charityscholarship performances are included in the number of racing days and total pari-mutuel handle

7

_- I I I I

--- I I I I

--- I I I I _- I I I I

----- I I I I - I I I I -

- I I I I -

- I I I I

- I I I I I I I I

lI I I

lI I I

lI I I

Jf I I

~ I I

~ I I

lr I I

lr I I

- I I

HISTORICAL PARI-MUTUEL WAGERING ACTIVITY Fi

scal

Yea

r

2008

2007

2006

2005

2004

2003

2002

2001

2000

1999

0 200

Jai Alai Total Handle

400

Pari-Mutuel Handle by Industry Fiscal Years 19981999-20072008

600 800 1000 1200 Handle ($ in millions)

Greyhound Total Handle Horse Total Handle

1400 1600

Total Handle

1800

Fisc

al Y

ear

2008

2007

2006

2005

2004

2003

2002

2001

2000

1999

0 5 10

Jai Alai State Revenue

15

State Tax Revenue by Industry Fiscal Years 19981999-20072008

20 25 30 35 40 45 50

State Revenue ($ in millions)

Horse State Revenue Greyhound State Revenue

55 60 65

Total State Revenue

70

8

I

- I

- I

- I

- I

- I

- I

- I

- I

- I

I

-- I I

-- I I I

- I I I

- I I I

- I - I I

- I - I I

-- I - I

-- I - I

-- I I

-

HISTORICAL PARI-MUTUEL WAGERING ACTIVITY Fi

scal

Yea

r

2008

2007

2006

2005

2004

2003

2002

2001

2000

1999

0 200

Simulcast

Total Pari-Mutuel Handle ALL PERMITHOLDERS

Fiscal Years 19981999-20072008

400 600 800 1000 1200 1400 1600 Handle ($ in millions)

Intertrack Simulcast Intertrack LiveOntrack Total Handle

1800

Fisc

al Y

ear

2008

2007

2006

2005

2004

2003

2002

2001

2000

1999

00 05 10

Total Tax as a Percentage of Handle ALL INDUSTRIES

Fiscal Years 19981999-20072008

15 20 25 30 35 40 45 50 55 60

Effective Tax Rate

Jai Alai Horse Greyhound

65

9

I I I I I I I

7 I I I I I I I

I I I I I I I I I I I I I I I I

7 I I I I I I I I I I I I I I

7 I I I I I I I

I I I I I I I

7 I I I I I I I I I I I I I I

I I I I I I I I I I I I I I I

-I I I I I I I I

I I I I I I I I -

I I I I I I I I -

I I I I I I I I -

I I I I I I I I -

I I I I I I I I -

I I I I I I I I -

I I I I I I I I

I I I I I I I I -I I I I

HISTORICAL PARI-MUTUEL WAGERING ACTIVITY

0 500 1000 1500 2000 2500 3000 3500 4000 4500 5000 5500 6000 6500 7000

Performances

1999

2000

2001

2002

2003

2004

2005

2006

2007

2008

Fisc

al Y

ear

Number of Pari-Mutuel Performances Fiscal Years 19981999-20072008

Horse Performances Jai Alai Performances Greyhound Performances Total Performances

0 10 20 30 40 50 60 70 80 90 100 110 120 130

Purses Paid ($ in millions)

1999

2000

2001

2002

2003

2004

2005

2006

2007

2008

Fisc

al Y

ear

Purses Paid Fiscal Years 19981999-20072008

Greyhound Purses Paid Horse Purses Paid Total Purses Paid

10

COMPONENTS OF PARI-MUTUEL HANDLE FROM PERFORMANCES

Fiscal Year 20072008

Greyhound Racing Associations Bet Miami Greyhounds Daytona Beach Kennel Club Inc Derby Lane Ebro Dog Track Flagler Greyhound Track Jacksonville Kennel Club Inc Jefferson County Kennel Club Inc Mardi Gras Racetrack and Gaming Center Melbourne Greyhound Park LLC Naples-Ft Myers Greyhound Track Orange Park Kennel Club Inc Palm Beach Kennel Club Penn Sanford LLC dba Sanford-Orlando Kennel Club Pensacola Greyhound Track Inc SOKC LLC dba Sanford-Orlando Kennel Club Sarasota Kennel Club Inc St Johns Greyhound Park Tampa Greyhound Track

Total Greyhound Tracks

Jai Alai Frontons Dania Jai Alai Ft Pierce Jai Alai Hamilton Jai Alai and Poker Miami Jai Alai Ocala Jai Alai Orlando-Seminole Jai Alai Summer Jai Alai Summersport Enterprises Ltd

Total Jai Alai Frontons

Thoroughbred Racing Associations Calder Race Course Inc Gulfstream Park Racing Association Inc Tampa Bay Downs Inc Tropical Park Inc

Total Thoroughbred Tracks

Harness Racing Associations Isle Casino and Racing at Pompano Park

TOTAL FOR ALL TRACKS AND FRONTONS

Permitholder Daily Revenues From

License Tax on Total Paid Pari-Mutuel Public Fee Handle To Charities Handle Pool

$157860 $557835 $46373 $3876890 $15130795 80000 115146 41250 3805493 10349152 88000 555840 211294 11145469 38266449

264480 172623 22216 851124 3006195 372100 992214 37588 5301141 21930356 50240 305108 186196 5308979 18720666

206480 104677 9533 364141 1587986 98720 347606 47543 4316571 15154299 18800 2144 2858 81254 259326

253680 980923 94205 7281190 28498722 13200 0 138830 5113310 16853836

328900 2365688 153267 18307505 68041622 2080 1780 0 1231564 4135228

87200 72335 0 692751 2462394 11200 0 31056 1282295 4427694 81760 148147 49764 2490255 9312555

122740 829104 164593 7692885 28166381 106000 638687 145493 6237388 22738813

$2343440 $8189857 $1382059 $85380205 $309042469

$130840 $0 $5160 $4294146 $13380674 14080 0 2 87947 267669 32000 0 0 (30711) 3281

118800 0 8100 4751344 13424214 13840 0 0 45509 160224 45880 0 2170 404278 1483017

111120 0 12083 4286504 12591640 93320 0 3243 3021542 9903662

$559880 $0 $30758 $16860559 $51214381

$204700 $4219367 $358053 $61841304 $247966283 136800 2207273 238706 42628999 157782609 173500 1815338 129183 25238099 100212769 103200 1740114 287786 27560457 111094972

$618200 $9982092 $1013728 $157268859 $617056633

360600 938368 25141 17737336 63907939

$3882120 $19110317 $2451686 $277246959 $1041221422

Total Handle

$19769753 14391041 50267052 4316638

28633399 24571189 2272817

19964739 364382

37108720 22119176 89196982 5370652 3314680 5752245

12082481 36975703 29866381

$406338030

$17810820 369698

4570 18302458

219573 1935345

17001347 13021767

$68665578

$314589707 202994387 127568889 140786529

$785939512

82969384

$1343912504

11

TOTAL STATE REVENUE FROM PERFORMANCES

ITW ITW SIM CHARITY

PERFORMANCES Daily Total Live Daily Total Simulcast Daily TOTAL TAXES

Fiscal Year 20072008 Tax on License Taxes and License Taxes and License and FEES Handle Fee Fees Collected Fee Fees Collected Fee COLLECTED

Greyhound Racing Associations Bet Miami Greyhounds $125816 $93440 $219256 $217114 $56000 $273114 $149645 $65260 $8420 $715695 Daytona Beach Kennel Club Inc 76519 66080 142599 0 0 0 38627 0 13920 195146 Derby Lane 232337 74080 306417 0 0 0 323503 0 13920 643840 Ebro Dog Track 172623 252240 424863 0 0 0 0 0 12240 437103 Flagler Greyhound Track 264729 237840 502569 325439 125500 450939 384364 17682 8760 1364314 Jacksonville Kennel Club Inc 93588 37040 130628 0 0 0 211520 0 13200 355348 Jefferson County Kennel Club Inc 104677 200240 304917 0 0 0 0 0 6240 311157 Mardi Gras Racetrack and Gaming Center 89049 62720 151769 112358 27500 139858 107298 38901 8500 446326 Melbourne Greyhound Park LLC 2144 14000 16144 0 0 0 0 0 4800 20944 Naples-Ft Myers Greyhound Track 608566 240960 849526 0 0 0 372357 0 12720 1234603 Orange Park Kennel Club Inc 0 0 0 0 0 0 0 0 13200 13200 Palm Beach Kennel Club 1092958 314480 1407438 258 500 758 1272472 0 13920 2694588 Penn Sanford LLC dba Sanford-Orlando Kennel Club 1780 2080 3860 0 0 0 0 0 0 3860 Pensacola Greyhound Track Inc 72335 87200 159535 0 0 0 0 0 0 159535 SOKC LLC dba Sanford-Orlando Kennel Club 0 0 0 0 0 0 0 0 11200 11200 Sarasota Kennel Club Inc 148147 72800 220947 0 0 0 0 0 8960 229907 St Johns Greyhound Park 257580 108960 366540 62 80 142 571424 38 13700 951844 Tampa Greyhound Track 276322 92080 368402 0 0 0 362365 0 13920 744687

Total Greyhound Tracks $3619170 $1956240 $5575410 $655231 $209580 $864811 $3793575 $121881 $177620 $10533297

Jai Alai Frontons Dania Jai Alai $0 $128760 $128760 $0 $0 $0 $0 $0 $2080 $130840 Ft Pierce Jai Alai 0 13440 13440 0 0 0 0 0 640 14080 Hamilton Jai Alai and Poker 0 32000 32000 0 0 0 0 0 0 32000 Miami Jai Alai 0 117680 117680 0 0 0 0 0 1120 118800 Ocala Jai Alai 0 13840 13840 0 0 0 0 0 0 13840 Orlando-Seminole Jai Alai 0 42480 42480 0 0 0 0 0 3400 45880 Summer Jai Alai 0 110000 110000 0 0 0 0 0 1120 111120 Summersport Enterprises Ltd 0 92280 92280 0 0 0 0 0 1040 93320

Total Jai Alai Frontons $0 $550480 $550480 $0 $0 $0 $0 $0 $9400 $559880

Thoroughbred Racing Associations Calder Race Course Inc $104359 $108300 $212659 $360227 $85500 $445727 $357344 $3397437 $10900 $4424067 Gulfstream Park Racing Association Inc 189920 77100 267020 144763 52000 196763 538374 1334216 7700 2344073 Tampa Bay Downs Inc 119157 93600 212757 55058 71500 126558 447166 1193957 8400 1988838 Tropical Park Inc 67324 57900 125224 120466 37000 157466 221120 1331204 8300 1843314

Total Thoroughbred Tracks $480760 $336900 $817660 $680514 $246000 $926514 $1564004 $7256814 $35300 $10600292

Harness Racing Associations Isle Casino and Racing at Pompano Park 42939 172500 215439 122277 179500 301777 142554 630598 8600 1298968

$4142869 $3016120 $7158989 $1458022 $635080 $2093102 $5500133 $8009293 $230920 $22992437

LIVE SIMULCAST

Tax on Handle

TOTAL FOR ALL TRACKS AND FRONTONS

Tax on Handle

Tax on Handle

12

~~ TOTAL REGULAR AND CHARITYSCHOLARSHIP HANDLE

TOTAL ON-TRACK TOTAL CHARITY Fiscal Year 20072008 REGULAR SCHOLARSHIP TOTAL

Live Simulcast ITW ITWS HANDLE Live Simulcast ITW ITWS HANDLE HANDLE Greyhound Racing Associations

Bet Miami Greyhounds $3833669 $8186102 $5194870 $1814603 $19029244 $196027 $279947 $198800 $65735 $740509 $19769753 Daytona Beach Kennel Club Inc 8965786 0 4835225 0 13801011 476535 0 113495 0 590030 14391041 Derby Lane 19469861 0 27585376 0 47055237 1629919 0 1581896 0 3211815 50267052 Ebro Dog Track 4024328 0 0 0 4024328 292310 0 0 0 292310 4316638 Flagler Greyhound Track 6865777 8916036 11784845 477450 28044108 194921 182966 191590 19814 589291 28633399 Jacksonville Kennel Club Inc 5648512 0 15977689 0 21626201 958575 0 1986413 0 2944988 24571189 Jefferson County Kennel Club Inc 2147387 0 0 0 2147387 125430 0 0 0 125430 2272817 Mardi Gras Racetrack and Gaming Center 5339206 5561303 6553391 1742787 19196687 227427 247812 210221 82592 768052 19964739 Melbourne Greyhound Park LLC 326774 0 0 0 326774 37608 0 0 0 37608 364382 Naples-Ft Myers Greyhound Track 18381148 0 17109249 0 35490397 898219 0 720104 0 1618323 37108720 Orange Park Kennel Club Inc 4801506 0 14836862 0 19638368 646499 0 1834309 0 2480808 22119176 Palm Beach Kennel Club 32228122 4691 54225562 0 86458375 1267445 0 1471162 0 2738607 89196982 Penn Sanford LLC dba Sanford-Orlando Kennel Club 5370652 0 0 0 5370652 0 0 0 0 0 5370652 Pensacola Greyhound Track Inc 3314680 0 0 0 3314680 0 0 0 0 0 3314680 SOKC LLC dba Sanford-Orlando Kennel Club 5343612 0 0 0 5343612 408633 0 0 0 408633 5752245 Sarasota Kennel Club Inc 11427693 0 0 0 11427693 654788 0 0 0 654788 12082481 St Johns Greyhound Park 8688455 1132 25569200 980 34259767 656853 35651 1775288 248144 2715936 36975703 Tampa Greyhound Track 10596134 0 17004410 0 27600544 992429 0 1273408 0 2265837 29866381

Total Greyhound Tracks $156773302 $22669264 $200676679 $4035820 $384155065 $9663618 $746376 $11356686 $416285 $22182965 $406338030

Jai Alai Frontons Dania Jai Alai $6757107 $0 $10766965 $0 $17524072 $101995 $0 $184753 $0 $286748 $17810820 Ft Pierce Jai Alai 322073 0 0 0 322073 47625 0 0 0 47625 369698 Hamilton Jai Alai and Poker 4570 0 0 0 4570 0 0 0 0 0 4570 Miami Jai Alai 8157583 0 9916754 0 18074337 112451 0 115670 0 228121 18302458 Ocala Jai Alai 219573 0 0 0 219573 0 0 0 0 0 219573 Orlando-Seminole Jai Alai 1650402 0 0 0 1650402 284943 0 0 0 284943 1935345 Summer Jai Alai 7253454 0 9441821 0 16695275 161570 0 144502 0 306072 17001347 Summersport Enterprises Ltd 4755818 0 8120584 0 12876402 42089 0 103276 0 145365 13021767

Total Jai Alai Frontons $29120580 $0 $38246124 $0 $67366704 $750673 $0 $548201 $0 $1298874 $68665578

Thoroughbred Racing Associations Calder Race Course Inc $28216348 $72045482 $20618763 $167887236 $288767829 $3875484 $5752794 $2595863 $13597737 $25821878 $314589707 Gulfstream Park Racing Association Inc 37984083 28952547 36561065 78123591 181621286 6051713 3267574 4686871 7366943 21373101 202994387 Tampa Bay Downs Inc 23831381 11011575 31874047 51168043 117885046 2855206 656663 3419660 2752314 9683843 127568889 Tropical Park Inc 13464854 24093289 13839256 68208192 119605591 3160753 5077513 2442191 10500481 21180938 140786529

Total Thoroughbred Tracks $103496666 $136102893 $102893131 $365387062 $707879752 $15943156 $14754544 $13144585 $34217475 $78059760 $785939512

Harness Racing Associations Isle Casino and Racing at Pompano Park 8587725 24455443 4583236 43135142 80761546 465991 586381 250704 904762 2207838 82969384

$297978273 $183227600 $346399170 $412558024 $1240163067 $26823438 $16087301 $25300176 $35538522 $103749437 $1343912504 TOTAL FOR ALL TRACKS AND FRONTONS

ON-TRACK INTERTRACK INTERTRACK

13

TOTAL INTERTRACK WAGERING HANDLE BY GUEST

Fiscal Year 20072008 HOST PERMITHOLDER

BET MIAMI DERBY MARDI NAPLES-FT ORANGE PALM TAMPA GUEST FACILITY GREYHOUNDS DAYTONA LANE FLAGLER JACKSONVILLE GRAS MYERS PARK BEACH ST JOHNS GREYHOUND Greyhound Permitholders

Bet Miami Greyhounds $0 $320197 $522053 $1873321 $734696 $0 $732912 $171332 $2653670 $638505 $1061095 Daytona Beach Kennel Club Inc 1615503 0 1216806 485674 912428 1259791 611658 729306 2386598 1320392 750606 Derby Lane 544667 531756 0 1137788 1355439 713136 1876676 1316221 6189801 2142104 424324 Ebro Dog Track 0 0 1544204 0 132712 0 0 237560 873791 295657 768919 Flagler Greyhound Track 1863313 376651 1177705 0 708132 1993029 1250968 620715 4157527 1102814 871858 Jacksonville Kennel Club Inc 430304 764230 1892881 1486155 3395250 455663 2046646 3092876 4779286 5163777 1277721 Jefferson County Kennel Club Inc 0 0 1106909 0 500652 0 0 367389 0 754375 523383 Mardi Gras Racetrack and Gaming Center 0 173383 919445 1395277 31513 0 846620 451971 2094233 492218 0 Melbourne Greyhound Park LLC 120866 187735 642527 500406 359304 204608 711972 415152 2427931 657331 439604 Naples-Ft Myers Greyhound Track 344359 201779 1166263 1129393 403966 414918 0 444709 2947014 615076 670074 Orange Park Kennel Club Inc 457203 428460 2138015 471407 0 447727 1580300 0 2757550 0 1323773 Palm Beach Kennel Club 331335 267893 1741971 1484008 1422456 536756 1678806 1408358 0 2304419 1132490 Penn Sanford LLC dba Sanford-Orlando Kennel Club 42185 128933 1263696 175427 1390843 56063 749203 0 2339731 929328 1078437 Pensacola Greyhound Track Inc 0 0 0 0 1556828 0 0 1501860 0 2445089 0 SOKC LLC dba Sanford-Orlando Kennel Club 0 136278 1460782 17916 0 0 1200366 1112656 2350709 1009985 628560 Sarasota Kennel Club Inc 0 0 2794343 0 845857 0 1464099 680743 3992092 1265819 1580876 St Johns Greyhound Park 163222 252297 694747 466575 1453801 170318 568502 1395926 3227075 2095710 477565 Tampa Greyhound Track 316644 718625 5073411 1048070 1056231 446493 1607376 978959 4501893 1591192 2940790

Total Greyhound Permitholders $6229601 $4488217 $25355758 $11671417 $16260108 $6698502 $16926104 $14925733 $47678901 $24823791 $15950075

Jai Alai Permitholders Dania Jai Alai $429125 $0 $0 $0 $0 $1276948 $0 $0 $0 $0 $5547 Ft Pierce Jai Alai 100339 0 381557 271582 321939 124856 0 294208 2406445 482664 233847 Hamilton Jai Alai and Poker 157941 222141 588812 0 477027 185506 0 550517 828278 764400 330268 Miami Jai Alai 0 0 0 0 0 0 0 0 0 0 0 Ocala Jai Alai 58602 124485 308864 530700 270602 71637 255820 264022 1114630 471277 213271 Orlando-Seminole Jai Alai 0 0 0 0 0 0 0 0 0 0 0 Summer Jai Alai 0 0 0 0 0 0 0 0 0 0 0 Summersport Enterprises Ltd 109949 0 0 0 0 0 0 0 0 0 0

Total Jai Alai Permitholders $855956 $346626 $1279233 $802282 $1069568 $1658947 $255820 $1108747 $4349353 $1718341 $782933

Thoroughbred Permitholders Calder Race Course Inc $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 Gulfstream Park Racing Association Inc 0 0 0 0 0 0 0 0 0 0 0 Ocala Breeders Sales 0 0 370093 0 249776 0 0 235185 1113285 383067 197233 Tampa Bay Downs Inc 0 113877 2162188 0 384650 0 647429 401506 1842662 668413 1347577 Tropical Park Inc 0 0 0 0 0 0 0 0 0 0 0

Total Thoroughbred Permitholders $0 $113877 $2532281 $0 $634426 $0 $647429 $636691 $2955947 $1051480 $1544810

Harness Permitholders Isle Casino and Racing at Pompano Park 188451 0 0 0 0 231542 0 0 712523 0 0

TOTAL FOR ALL PERMITHOLDERS $7274008 $4948720 $29167272 $12473699 $17964102 $8588991 $17829353 $16671171 $55696724 $27593612 $18277818

Note Figures above include handle from charityscholarship performances

CO

NTIN

UED

ON

NEXT PA

GE

14

TOTAL INTERTRACK WAGERING HANDLE BY GUEST

scal Year 20072008Fi

GUEST FACILITY G

DANIA MIAMI SUMMER SUMMERSPORT

HOST PERMITHO

CALDER

LDER

GULFSTREAM PARK

TAMPA BAY DOWNS

TROPICAL PARK

POMPANO PARK

reyhound Permitholders Bet Miami Greyhounds $71455 $0 $0 $25308 $2143688 $0 $0 $1027407 $3217279 Daytona Beach Kennel Club Inc 370884 345355 342578 306303 6219441 2065226 3582421 2274939 2035961 Derby Lane 400206 1298627 1174660 263459 14341493 4553604 9231214 5623223 2387288 Ebro Dog Track 206059 0 0 158723 1655725 881390 461380 542785 0 Flagler Greyhound Track 0 0 0 0 3259551 2135726 29664 1234231 3439140 Jacksonville Kennel Club Inc 297686 461290 449578 203737 2770002 1062284 1486389 1086663 372800 Jefferson County Kennel Club Inc 118961 0 0 85971 0 0 0 0 0 Mardi Gras Racetrack and Gaming Center 171394 0 0 0 573637 1234654 42321 11218 2615036 Melbourne Greyhound Park LLC 718179 755821 715685 535087 8474187 3668978 4643641 3482257 782535 Naples-Ft Myers Greyhound Track 0 0 0 0 11388928 6214826 8361375 4907703 2010190 Orange Park Kennel Club Inc 176546 186694 213201 129328 1512972 419695 750773 274779 430038 Palm Beach Kennel Club 848458 936196 820191 632213 30944142 23306276 4142773 14610322 5946803 Penn Sanford LLC dba Sanford-Orlando Kennel Club 0 0 0 0 7383469 0 276649 669083 692069 Pensacola Greyhound Track Inc 0 0 0 0 773982 456119 765260 337408 0 SOKC LLC dba Sanford-Orlando Kennel Club 0 0 0 0 94737 2341357 3735226 1928848 870482 Sarasota Kennel Club Inc 0 0 0 0 8935731 3700307 5828683 3779169 954848 St Johns Greyhound Park 133286 271383 295950 99738 8155143 2954537 4327535 2972357 1527437 Tampa Greyhound Track

tal Greyhound Permitholders

305842 923442 874931 223579 8065750 2544039 5201448 3179327 1900483

To $3818956 $5178808 $4886774 $2663446 $116692578 $57539018 $52866752 $47941719 $29182389

Jai Alai Permitholders Dania Jai Alai $0 $1070874 $342315 $0 $1041847 $1387400 $40658 $308989 $3159556 Ft Pierce Jai Alai 174820 826347 827691 151636 5119725 2061530 2744884 1893526 842688 Hamilton Jai Alai and Poker 178401 63707 42454 130251 1157486 398501 724541 413077 59 Miami Jai Alai 1798880 0 0 365501 34545 178485 11806 139815 1039975 Ocala Jai Alai 244059 425447 463032 88189 2906187 970679 1851799 969720 527893 Orlando-Seminole Jai Alai 1516478 1362163 1300096 1294233 17003078 5123321 9319740 6138759 5516055 Summer Jai Alai 594269 0 0 1423895 484200 0 0 52935 920611 Summersport Enterprises Ltd 0 210554 870130 0 1523238 0 0 473522 2642604

Total Jai Alai Permitholders $4506907 $3959092 $3845718 $3453705 $29270306 $10119916 $14693428 $10390343 $14649441

Thoroughbred Permitholders Calder Race Course Inc $0 $0 $0 $0 $0 $0 $657951 $0 $0 Gulfstream Park Racing Association Inc 0 0 0 0 16936195 0 7820112 11772505 0 Ocala Breeders Sales 81731 237652 236304 52614 10097325 3809993 5775492 3730895 1002588 Tampa Bay Downs Inc 164752 656872 617527 132035 23225339 8488681 0 9993847 3386258 Tropical Park Inc

tal Thoroughbred Permitholders

0 0 0 0 0 30206293 4621554 0 653168

To

H

T

$246483 $894524 $853831 $184649 $50258859 $42504967 $18875109 $25497247 $5042014

arness Permitholders Isle Casino and Racing at Pompano Park 2379372 0 0 1922060 8477856 16574569 2778775 11160811 0

OTAL FOR ALL PERMITHOLDERS $10951718 $10032424 $9586323 $8223860 $204699599 $126738470 $89214064 $94990120 $48873844

CO

NTIN

UED

FRO

M PR

EVIOU

S PAG

E

TOTAL

$15192918 28831870 55505686 7758905

24221024 32975218 3457640

11052920 30443806 41220573 13698461 94495866 17175116 7836546

16887902 35822567 31703104 43498525

$511778647

$9063259 19260284 7213367 3569007

12130915 48573923 3475910 5829997

$109116662

$657951 36528812 27573233 54233613 35481015

$154474624

44425959

$819795892

Note Figures above include handle from charityscholarship performances

15

CHARITY AND SCHOLARSHIP PERFORMANCES

Each permitholder may operate up to five additional days designated as charity or scholarship days during their regular meet Proceeds from these additional days are paid to approved charities major state and private institutions of higher learning community colleges the Historic Resources Operating Trust Fund or the Board of Governors Operations and Maintenance Trust Fund A list of proposed recipients is submitted annually by the permitholder to the division Typically the amount contributed to charitable organizations is determined by calculating the amount of taxes due to the state had it been a regular performance A minimum of $2469657 was paid to charitable organizations during Fiscal Year 20072008 bringing the total proceeds disbursed since 1985 to $64738381

RACING SCHOLARSHIP TRUST FUND

The Board of Governors Operations and Maintenance Trust Fund within the Department of Education is used to provide scholarships to deserving students who are attending Floridas colleges and universities A total of $16872378 has been paid to this fund since the program began in 1949 The amount contributed to the fund this fiscal year is detailed below

Racing Scholarship Trust Fund Washington County Kennel Club Inc $3303

Total For 20072008 Fiscal Year $3303

ABANDONED WINNING TICKETS

Abandoned pari-mutuel tickets are winning tickets that remain uncashed for a period of one year The value of greyhound and jai alai abandoned tickets for live on-track races or games escheat to the state These funds are deposited into the State School Fund for the support and maintenance of Floridas public schools Since 1957 the total paid into this fund is $87881715 The amount collected in abandoned winning tickets for the State School Fund for this fiscal year is detailed below

Abandoned Winning Tickets Greyhound Permitholders $1317137 Jai Alai Permitholders $153173 Total For 20072008 Fiscal Year $1470310

In harness and quarter horse racing abandoned winning tickets are paid to the respective breedersrsquo associations Abandoned winning tickets from thoroughbred horse racing are retained by the permitholder

16

Ibull

CARDROOM COMPARATIVE DATA

During Fiscal Year 20072008 there were 21 licensed permitholders that operated a cardroom at their facility The number of cardroom tables increased from 469 in Fiscal Year 20062007 to 739 i n Fiscal Year 20072008 Cardroom gross receipts increased from $54208544 to $90863855 and as a result total state revenue increased from $5746355 in Fiscal Year 20062007 to $9961385 this fiscal year

Cardroom tax revenue is distributed 50 between the Pari-Mutuel Wagering Trust Fund and th e General Revenue Fund In accordance with Section 849086(13)(h) Florida Statutes one quarter o f the moneys deposited into the Pari-Mutuel Wagering Trust Fund must be distributed to counties an d municipalities that approved the cardroom In October 2008 the division distributed approximatel y $1135798 to the countiesmunicipalities

CARDROOM GROSS RECEIPTS AND TOTAL STATE REVENUE FISCAL YEARS 19981999 THROUGH 20072008

$0 $10 $20 $30 $40 $50 $60 $70 $80 $90

$100

Mill

ions

1998

1999

1999

2000

2000

2001

2001

2002

2002

2003

2003

2004

2004

2005

2005

2006

2006

2007

2007

2008

Cardroom Gross Receipts Total State Revenue

CARDROOM GROSS RECEIPTS AND STATE REVENUE SUMMARY

Fiscal Year Total Cardroom Gross Receipts

Gross Receipts Tax

Table Fees Collected

Total State Revenue (Gross Receipts Tax

plus Table Fees)

Total State Revenue as a

Percent of Gross Receipts

19981999 $4394499 $439351 $120500 $559851 1274 19992000 $3743212 $374321 $101500 $475821 1271 20002001 $3165525 $316552 $74500 $391052 1235 20012002 $2837775 $283778 $76000 $359778 1268 20022003 $2767231 $276723 $74500 $351223 1269 20032004 $18498426 $1849843 $250500 $2100343 1135 20042005 $38089764 $3808977 $238000 $4046977 1062 20052006 $44433359 $4443337 $264000 $4707337 1059 20062007 $54208544 $5420855 $325500 $5746355 1060 20072008 $90863855 $9086385 $875000 $9961385 1096

17

COMPONENTS OF CARDROOM REVENUE BY ASSOCIATION

scal Year 20072008Fi

Greyhound Racing Associations Daytona Beach Kennel Club Inc Derby Lane Ebro Dog Track Flagler Greyhound Track Jefferson County Kennel Club Inc Mardi Gras Racetrack and Gaming Center Melbourne Greyhound Park LLC Naples-Ft Myers Greyhound Track Orange Park Kennel Club Inc Palm Beach Kennel Club Sarasota Kennel Club Inc St Johns Greyhound Park Tampa Greyhound Track tal Greyhound PermitholdersTo

Jai Alai Permitholders DaniaSummersportFt Pierce Jai Alai Hamilton Jai Alai and Poker MiamiSummerJai Alai Ocala Jai Alai

Total Jai Alai Permitholders

Thoroughbred Racing Associations Gulfstream Park Racing Association Inc Tampa Bay Downs Inc tal Thoroughbred PermitholdersTo

Harness Racing Associations Isle Casino and Racing at Pompano Park

TAL FOR ALL PERMITHOLDERSTO

Tournament County Gross Gross Gross Table Fees Total Taxes

Municipality Receipts Receipts Receipts Tax Collected and Fees

Volusia 6398578 484861 688344 72000 760344 Pinellas 6061846 1609561 767141 50000 817141

Washington 3149083 74326 322341 22000 344341 Dade 4289859 40082 432994 18000 450994

Jefferson 1141104 50750 119185 22000 141185 Hallandale 2660545 41690 270223 40000 310223

Brevard 5032809 434380 546719 45000 591719 Lee 5695292 515065 621036 36000 657036

Town of Orange Park 1621387 10852 163224 80000 243224 Palm Beach 9211632 992646 1020428 68000 1088428

Sarasota 3938604 1624165 556277 32000 588277 St Johns 8104392 681412 878580 44000 922580

Hillsborough $2098756 291124 $238988 $22000 $260988 59403886 6850914 6625480 551000 7176480

Hallandale

1147983 244911 139289 26000 165289 St Lucie 921326 21501 94283 74000 168283 Hamilton 1846779 100570 194735 15000 209735

Dade 1330788 57541 138833 48000 186833 Marion 465574 7260 47283 56000 103283

5712450

431783 614423 219000 833423

Broward 3592724 252406 384513 25000 409513 Hillsborough 3299351 986607 428596 38000 466596

6892075 1239013 813109 63000 876109

Broward 9546654 787080 1033373 42000 1075373

$81555065 $9308790 $9086385 $875000 $9961385

(1) 18th of total gross receipts tax is distributed to counties or municipalities

Note Effective July 1 2007 the table fee collected is $1000 per table

18

SLOT COMPARATIVE DATA

Florida pari-mutuel facilities began slot machine operations in Broward County during the 20062007 Fiscal Year On January 29 2008 Miami-Dade County held a local referendum and passed slot machine gaming in their county

During Fiscal Year 20072008 the total amount wagered by patrons was $3023981126 Average daily revenue per slot machine was $182 Total net slot revenue was $241120630 In accordance with Section 551106(2)(a) Florida Statutes the tax rate on net slot machine revenue is 50 as a result the total taxes paid to the state was $120560316

bull Gulfstream Park Racing Association paid $19618764 in taxes representing 16 of the total taxes bull Mardi Gras Racetrack and Gaming Center paid $39550545 in taxes representing 33 of the total taxes and

bull Pompano Park Racing paid $61391007 in taxes representing 51 of the total taxes

Taxes paid on net slot machine revenue were accounted for by the division then immediately transferred to the Department of Educations Educational Enhancement Trust Fund

Gulfstream Operations Began 11152006

Mardi Gras Operations Began 12282006

Pompano Park Operations Began 04142007 TOTAL

FY 200607 FY 200708 FY 200607 FY 200708 FY 200607 FY 200708 FY 200607 FY 200708 Average Number of Machines 834 887 1150 1239 1500 1500 2281 3626 Number of Operating Days 228 366 185 366 78 366 228 366 Average Revenue per Machine $161 $121 $216 $174 $193 $224 $191 $182 Amount Wagered $322637778 $501200320 $517732918 $898612565 $273737770 $1624168241 $1114108466 $3023981126 Amount Won By Patrons $291991699 $458031144 $471834882 $816752882 $251151459 $1492832705 $1014978040 $2771616730

Promotional Credits $0 $3970805 $0 $2819819 $0 $4662829 $0 $11453454 30-Day Unclaimed Tickets $60109 $39156 $231437 $55817 $19988 $109307 $311533 $204280

Winnings withheld from Excluded Persons $0 $0 $0 $5408 $0 $0 $0 $5408 Net Slot Machine Revenue $30706188 $39237527 $46129473 $79101089 $22606298 $122782015 $99441960 $241120631

State Tax Revenue $15353094 $19618764 $23064737 $39550545 $11303149 $61391007 $49720980 $120560316 Permitholder Revenue $15353094 $19618764 $23064737 $39550545 $11303149 $61391007 $49720980 $120560316

FISCAL YEAR 20072008

NET SLOT MACHINE REVENUE PROMOTIONAL CREDITS AMOUNT WON BY PATRONS

Gulfstream $458031144

17

Pompano Park $1496832705

53 Mardi Gras

$816752882 30

Gulfstream $3970805

35

Mardi Gras $2819819

25

Pompano Park $4662829

40

Gulfstream $39237527

16

Mardi Gras $79101089

33

Pompano Park $122782015

51

19

I

_jl -

~ ------

--

__ T

- - -- --- -_IF ~

-

Daily Revenue per Machine Compared to Average Number of Machines For Fiscal Years 20062007 and 20072008

GULFSTREAM PARK RACING AND CASINO

$0 $50

$100 $150 $200 $250 $300 $350 $400 $450

Jul-0

6

Aug-06

Sep-06

Oct-06

Nov-06

Dec-06

Jan-07

Feb-07

Mar-07

Apr-07

May-07

Jun-07

Jul-0

7

Aug-07

Sep-07

Oct-07

Nov-07

Dec-07

Jan-08

Feb-08

Mar-08

Apr-08

May-08

Jun-08

Dai

ly R

even

ue p

er M

achi

ne

0 200 400 600 800 1000 1200 1400 1600 1800 2000

Ave

rage

Num

ber o

f Mac

hine

s

Revenue per Machine Machines

MARDI GRAS RACETRACK AND GAMING CENTER

ISLE CASINO AND RACING AT POMPANO PARK

$0 $50

$100 $150 $200 $250 $300 $350 $400 $450

Jul-0

6

Aug-06

Sep-06

Oct-06

Nov-06

Dec-06

Jan-07

Feb-07

Mar-07

Apr-07

May-07

Jun-07

Jul-0

7

Aug-07

Sep-07

Oct-07

Nov-07

Dec-07

Jan-08

Feb-08

Mar-08

Apr-08

May-08

Jun-08

Dai

ly R

even

ue p

er M

achi

ne

0 200 400 600 800 1000 1200 1400 1600 1800 2000

Ave

rage

Num

ber o

f Mac

hine

s

Revenue per Machine Machines

$0 $50

$100 $150 $200 $250 $300 $350 $400 $450

Jul-0

6

Aug-06

Sep-06

Oct-06

Nov-06

Dec-06

Jan-07

Feb-07

Mar-07

Apr-07

May-07

Jun-07

Jul-0

7

Aug-07

Sep-07

Oct-07

Nov-07

Dec-07

Jan-08

Feb-08

Mar-08

Apr-08

May-08

Jun-08

Dai

ly R

even

ue p

er M

achi

ne

0 200 400 600 800 1000 1200 1400 1600 1800 2000

Ave

rage

Num

ber o

f Mac

hine

s

Revenue per Machine Machines

ALL FACLITIES COMBINED

Dai

ly R

even

ue p

er M

achi

ne $450

$400 $350 $300 $250 $200 $150 $100

$50 $0

l-uJ6 6 6 6 6 7 7 7 7 7 70 -06

-0 -0 -0 -0 -0 -0 -0 -0 -07

-0 0 -g p t v c n b r r y n l- gu e c o e a e a p a u u uA S O N D J F M A JM J A

Revenue per Machine

7 8 807 7 7 7 8 8 8-0 -0 -0 -0 -0 -0 -0 -0 -08

-0p t v c n b r r y ne c o e a e a p a uS O N D J F M A M J

Machines

Ave

rage

Num

ber o

f Mac

hine

s 6000

5000

4000

3000

2000

1000

0

20

DA

TA B

Y A

SS

OC

IATI

ON

FA

CIL

ITY

Pari-Mutuel Facilities by Permit Type

Key

- 16 Greyhound Tracks

6 Jai-Alai Frontons

-0 0

-e

3 Thoroughbred Tracks

1 Harness Track

1 Limited lntertrack Wagering Permit (5506308 FS)

3 Division Regional Offices

21 Cardrooms

3 Slot Machine Gaming Facilities

middot1ton Jai Alai Ham1

P rce Jai Alai Fort 1e ____ ~

h Kennel Club Palm Beac

Dania I Summersport Jai Alai

Mardi Gras Racetrack Bet Miami

Gulfstream Park

Calder Tropical Park

J i Alai middot middot 1 Summer a M1am1

Flagler Greyhound

2008 October 01

21

GREYHOUND ASSOCIATIONS

Florida remains the leader in greyhound racing in the United States with 18 permitholders operating at 13 tracks throughout the state A total of 4479 performances including charity and scholarship performances were conducted during this past fiscal year a decrease of nine percent from the previous fiscal year

During Fiscal Year 20072008 handle wagered at live greyhound performances decreased by 12 percent Intertrack handle wagered on broadcasts of live Florida greyhound performances decreased by 12 percent Simulcast handle wagered on broadcasts of performances from outside the state decreased by 23 percent Intertrack simulcast handle wagered on broadcast of performances from outside the state increased by 12 percent Overall total handle decreased by 13 percent for the Florida greyhound industry

Total paid attendance decreased by 41 percent from the prior year The division reports only paid attendance and does not include free admissions or complimentary passes in its data Total greyhound revenue to the state decreased by 15 percent during Fiscal Year 20072008 The greyhound industry accounted for approximately 46 percent of Floridarsquos total revenue and 31 percent of total handle from pari-mutuel performances

Based on audits conducted by the division greyhound permitholders paid $29048989 in purses during Fiscal Year 20072008 which excludes stakes fees and sponsor contributions The races conducted during the past year by greyhound permitholders is shown in detail on the individual permitholder pages of this section

All of Floridarsquos greyhound permitholders actively sponsor greyhound adoption programs Many of the statersquos greyhound tracks provide for on-site adoption booths animal welfare funding advertising special events and public information Florida Statutes provide that greyhound permitholders receive credits applicable against taxes in an amount equal to the uncashed tickets remitted to the state in the prior fiscal year Each permitholder is required to pay an amount equal to 10 percent of the amount of the credit received to any bona fide organization which promotes or encourages greyhound adoptions During Fiscal Year 20072008 total contributions provided to greyhound adoption units amounted to $201949 which exceeded the minimum statutory requirement

Total Performances 4479 Total Paid Attendance 1006115

Total Racing Days 3514 Total Admission Tax $67344

Bet Miami Greyhounds Broward County

See Mardi Gras Racetrack and Gaming Centers contact information for detail

Meet Period 7012007 to 12312007 and 6012008 to 06302008 at Mardi Gras Racing Results Performances 140 Paid Attendance Racing Days 140 Total Admission Tax Purses Paid $1615540

0 $0

Daytona Beach Kennel Club Inc Volusia County

Website wwwdaytonagreyhoundcom Mailing Address P O Box 11470 Daytona Beach Florida 32120 Street Address 960 South Williamson Road Daytona Beach Florida 32114 Meet Period 7012007 to 6302008 Racing ResultsPerformances 410 Paid Attendance Racing Days 312 Total Admission Tax Purses Paid $1660136

Telephone 3862526484 Fax 3862524808

147081 $507

22

Website Mailing Address Street Address

Meet Period

Racing ResultsPerformances Racing Days Purses Paid

Derby Lane St Petersburg Kennel Club Inc

Pinellas County

wwwderbylanecom P O Box 22099 St Petersburg Florida 33742-2099 10490 Gandy Boulevard St Petersburg Florida 33702-2395

7012007 to 8182007 and 1012008 to 6302008

292 Paid Attendance 198 Total Admission Tax

$3344976

Telephone Fax

3446 $0

7278123235 7278123305

Website MailingStreet Address

Meet Period

Racing ResultsPerformances Racing Days Purses Paid

Ebro Dog Track Washington County Kennel Club Inc

Washington County

wwwebrogreyhoundparkcom 6558 Dog Track Road Ebro Florida 32437

7022007 to 12012007 and 152008 to 6302008

262 Paid Attendance 214 Total Admission Tax

$665281

Telephone Fax

32953 $5720

8502343943 8505354442

Website Mailing Address Street Address

Meet Period

Racing ResultsPerformances Racing Days Purses Paid

Flagler Greyhound Track West Flagler Associates Ltd

Dade County

wwwflaglerdogscom P O Box 350940 Miami Florida 33135-0940 401 NW 38th Court Miami Florida 33126

7012007 to 6302008

361 Paid Attendance 362 Total Admission Tax

$1934808

Telephone Fax

0 $0

3056493000 3056314525

Website Mailing Address Street Address Meet Period Racing Results Performances Racing Days Purses Paid

Jacksonville Kennel Club Inc Duval County

wwwjaxkennelcom P O Box 959 Orange Park Florida 32067-0959 1440 North McDuff Avenue Florida 32205 7012007 to 9032007 and 5282008 to 6302008 at Orange Park

115 Paid Attendance 86 Total Admission Tax

$1413236

Telephone Fax

26204 $0

9046460001 9046460420

Website Mailing Address Street Address

Meet Period

Racing Results Performances Racing Days Purses Paid

Jefferson County Kennel Club Inc Jefferson County

wwwjckcgreyhoundscom P O Box 400 Monticello Florida 32345 3079 North Jefferson Street Monticello Florida 32344

7022007 to 9082007 and 5282008 to 6302008

223 Paid Attendance 223 Total Admission Tax

$576563

Telephone Fax

27160 $2728

8509972561 8509973871

23

Website Mailing Address Street Address

Meet Period

Racing Results Performances Racing Days Purses Paid

Mardi Gras Racetrack and Gaming Center Hartman amp Tyner Inc

Broward County

wwwplaymardigrascom P O Box 2007 Hollywood Florida 33022 831 North Federal Highway Hallandale Beach Florida 33009

1012008 to 5312008

152 Paid Attendance 152 Total Admission Tax

$1597917

Telephone Fax

0 $0

9549243200 9549243143

Website MailingStreet Address Meet Period Racing Results Performances Racing Days Purses Paid

Melbourne Greyhound Park LLC Brevard County

wwwmelbournegreyhoundparkcom 1100 North Wickham Road Melbourne Florida 32935

12262007 to 4262008

107 Paid Attendance 71 Total Admission Tax

$422370

Telephone Fax

21157 $399

3212599800 3212593437

Website Mailing Address Street Address Meet Period Racing Results Performances Racing Days Purses Paid

Naples-Ft Myers Greyhound Track Bonita-Fort Myers Corporation

Lee County wwwnaplesfortmyersdogscom P O Box 2567 Bonita Springs Florida 34133-2567 10601 Bonita Beach Road SW Bonita Springs Florida 34135 7012007 to 6302008

410 Paid Attendance 326 Total Admission Tax

$2298746

Telephone Fax

255495 $37445

2399922411 2399479244

Website Mailing Address Street Address Meet Period Racing Results Performances Racing Days Purses Paid

Orange Park Kennel Club Inc Clay County

wwwjaxkennelcom P O Box 959 Orange Park Florida 32067-0959 455 Park Avenue Orange Park Florida 32073 12052007 to 3102008

112 Paid Attendance 84 Total Admission Tax

$1252565

Telephone Fax

24563 $0

9046460001 9046460420

Website MailingStreet Address Meet Period Racing Results Performances Racing Days Purses Paid

Palm Beach Kennel Club Investment Corporation of Palm Beach

Palm Beach County wwwpbkennelclubcom 1111 North Congress Avenue West Palm Beach Florida 33409-6317 7012007 to 6302008

466 Paid Attendance 363 Total Admission Tax

$4821349

Telephone Fax

220086 $12853

5616832222 5614711298

Website Mailing Address Street Address Meet Period Racing ResultsPerformances Racing Days Purses Paid

Pensacola Greyhound Track Inc Escambia County

wwwpensacolagreyhoundparkcom P O Box 12824 Pensacola Florida 32591-2824 951 Dog Track Road Pensacola Florida 32506-8236 7012007 to 6292008

212 Paid Attendance 165 Total Admission Tax

$725502

Telephone Fax

0 $0

8504558595 8504538883

24

Penn Sanford LLC dba Sanford-Orlando Kennel Club Seminole County

See SOKC LLCs contact information for detail Meet Period 7012007 to 6292008

Racing ResultsPerformances 217 Paid Attendance Racing Days 141 Total Admission Tax Purses Paid $784903

32228 $3867

SOKC LLC dba Sanford-Orlando Kennel Club Seminole County

Website wwwfloridagreyhoundracingcom Mailing Address P O Box 50280 Longwood Florida 32752 Street Address 301 Dog Track Road Longwood Florida 32750 Meet Period 11012007 to 5022008 Racing ResultsPerformances 229 Paid Attendance Racing Days 152 Total Admission Tax Purses Paid $838829

TelephoneFax

41031 $0

4078311600 4078313997

Sarasota Kennel Club Inc Sarasota County

Website wwwsarasotakennelclubcom MailingStreet Address 5400 Bradenton Road Sarasota Florida 34234 Meet Period 7022007 to 5032008 Racing ResultsPerformances 352 Paid Attendance Racing Days 219 Total Admission Tax Purses Paid $1399180

TelephoneFax

145858 $3692

9413557744 9413512207

St Johns Greyhound Park Bayard Raceways Inc

St Johns County Website wwwjaxkennelcom Mailing Address P O Box 959 Orange Park Florida 32067-0959 Street Address 6322 Racetrack Road Jacksonville Florida 32259 Meet Period 9052007 to 12032007 and 3122008 to 5262008 at Orange Park Racing ResultsPerformances 192 Paid Attendance Racing Days 143 Total Admission Tax Purses Paid $1900576

Telephone Fax

28853 $133

9046460001 9046460420

Tampa Greyhound Track Associated Outdoor Clubs Inc

Hillsborough County Website wwwtampadogscom Mailing Address P O Box 8096 Tampa Florida 33674-8096 Street Address 8300 North Nebraska Avenue Tampa Florida 33604 Meet Period 7012007 to 8192007 and (8202007 to 12312007 at Derby Lane) Racing ResultsPerformances 227 Paid Attendance Racing Days 163 Total Admission Tax Purses Paid $1796512

Telephone Fax

0 $0

8139324313 8139325048

25

JAI ALAI FRONTON ASSOCIATIONS

Florida was the first state in the nation to conduct jai alai performances with the first fronton being built in 1926 There are currently eight jai alai permitholders operating at six frontons throughout Florida In fact Florida is now the only state where jai alai games are conducted A total of 1094 regular performances including charity and scholarship performances were conducted during this past fiscal year a decrease of 20 percent from the previous fiscal year

During Fiscal Year 20072008 handle wagered at live jai alai performances decreased by 19 percent Intertrack handle wagered on broadcasts of live Florida jai alai performances decreased by 13 percent There are no longer any other states that conduct jai alai therefore there was no simulcast or intertrack simulcast handle Total handle declined by 16 percent for the Florida jai alai industry

Revenue to the state decreased by three percent during Fiscal Year 20072008 The jai alai industry accounted for approximately two percent of Floridarsquos total revenue and five percent of total handle from pari-mutuel performances Permitholders reported paying $7755267 in playersrsquo awards

Total paid attendance decreased by 52 percent from the prior year The division reports only paid attendance and does not include free admissions or complimentary passes in its data

Total Performances 1094 Total Paid Attendance 160960 Total Gaming Days 833 Total Admission Tax $0

Dania Jai Alai A Divison of the Aragon Group

A Boyd Gaming Company Broward County

Website wwwdania-jai-alaicom Mailing Address P O Box 96 Dania Beach Florida 33004 TelephoneStreet Address 301 East Dania Beach Boulevard Dania Beach Florida 33004 Fax Meet Period 12012007 to 6292008 Gaming ResultsPerformances 240 Paid Attendance 0 Racing Days 180 Total Admission Tax $0 Players Awards Paid $1751505

9549272841 9549209095

Ft Pierce Jai Alai Florida Gaming Centers Inc

St Lucie County Website wwwfla-gamingcom TelephoneMailingStreet Address 1750 South Kings Highway Ft Pierce Florida 34945-3099 Fax Meet Period 4042008 to 5312008 Miscellaneous Revenue to State $34919 (See Section 5509511(4) Florida Statutes for detail) Gaming ResultsPerformances 44 Paid Attendance 0 Racing Days 35 Total Admission Tax $0 Players Awards Paid $150000

7724647500 7724640099

Hamilton Jai Alai and Poker Richmond Entertainment Inc

Hamilton County Website wwwhamiltondownsjaialaicom TelephoneMailingStreet Address 6968 US Highway 129 South Jasper Florida 32052 Fax Meet Period 7012007 to 10252007 Gaming ResultsPerformances 100 Paid Attendance 9220 Racing Days 100 Total Admission Tax $0 Players Awards Paid $205191

3866380011 3866380033

26

Miami Jai Alai Florida Gaming Centers Inc

Dade County

Website wwwfla-gamingcom Telephone MailingStreet Address 3500 NW 37th Avenue Miami Florida 33142 Fax Meet Period 11012007 to 5072008

Gaming Results Performances 216 Paid Attendance 23568 Racing Days 162 Total Admission Tax $0 Players Awards Paid $1986750

3056336400 3056347013

Ocala Jai Alai Second Chance Jai Alai LLC

Marion County

Website wwwocalajaialaicom Mailing Address P O Box 580 Orange Lake Florida 32681 Telephone Street Address 4601 NW Highway 318 Reddick Florida 32686 Fax Meet Period 4032008 to 4302008 Miscellaneous Revenue to State $15733 (See Section 5509511(4) Florida Statutes for detail)

Gaming Results Performances 40 Paid Attendance 0 Racing Days 20 Total Admission Tax $0 Players Awards Paid $102869

3525912345 3525913402

Orlando-Seminole Jai Alai Florida Jai Alai Inc Seminole County

Website wwworlandojaialaicom Mailing Address P O Box 300107 Fern Park Florida 32730 Telephone Street Address 6405 South Highway 17-92 Fern Park Florida 32730 Fax Meet Period 1012008 to 3302008 Miscellaneous Revenue to State $44200 (See Section 5509511(4) Florida Statutes for detail)

Gaming Results Performances 81 Paid Attendance 18578 Racing Days 55 Total Admission Tax $0 Players Awards Paid $303775

4073396221 4078314689

Summer Jai Alai Dade County

See Miami Jai Alais contact information for detail Meet Period 7012007 to 10312007 and 5082008 to 6302008 at Miami Jai Alai

Gaming Results Performances 202 Paid Attendance 72605 Racing Days 152 Total Admission Tax $0 Players Awards Paid $1986750

Summersport Enterprises Ltd A Boyd Gaming Company

Broward County

See Dania Jai Alais contact information for detail Meet Period 7012007 to 11302007 at Dania Jai Alai

Gaming Results Performances 171 Paid Attendance 36989 Racing Days 129 Total Admission Tax $0 Players Awards Paid $1268427

27

THOROUGHBRED ASSOCIATIONS

Florida continues to be a premier thoroughbred racing state with four permitholders operating at three tracks located in Central and South Florida A total of 349 regular performances including charity and scholarship performances were conducted during this past fiscal year which reflects no change from the previous fiscal year

During Fiscal Year 20072008 handle on live thoroughbred performances decreased 23 percent and intertrack handle wagered increased eight percent Simulcast handle wagered on broadcasts of performances from outside the state decreased by 26 percent while intertrack simulcast handle increased by seven percent Overall total handle declined by six percent for the Florida thoroughbred industry

Total revenue to the state during Fiscal Year 20072008 decreased six percent from the prior year The thoroughbred industry accounted for approximately 46 percent of Floridarsquos total revenue and 58 percent of total handle from pari-mutuel performances

Total paid attendance decreased by 20 percent from the prior year The division reports only paid attendance and does not include free admissions or complimentary passes in its data

Total Performances 349 Total Paid Attendance 252673 Total Racing Days 352 Total Admission Tax $53505

Calder Race Course Inc Dade County

Website wwwcalderracecoursecom Mailing Address P O Box 1808 Miami Florida 33055-0808 Street Address 2101 NW 27th Avenue Miami Florida 33056

Meet Period 7012007 to 10142007 and 4252008 to 6302008 Racing ResultsPerformances 109 Paid Attendance Racing Days 109 Total Admission Tax Purses Paid $27295808

Telephone Fax

74495 $15588

3056251311 3056202569

Gulfstream Park Racing Association Inc Broward County

Website wwwcasinoatgulfstreamcomhomehtml MailingStreet Address 901 South Federal Highway Hallandale Beach Florida 33009 Meet Period 1032008 to 4202008 Racing ResultsPerformances 86 Paid Attendance Racing Days 89 Total Admission Tax Purses Paid $30309087

Telephone Fax

0 $0

9544547000 9544546479

Tampa Bay Downs Inc Hillsborough County

Website wwwtampabaydownscom Mailing Address P O Box 2007 Oldsmar Florida 34677 Street Address 11225 Race Track Road Tampa Florida 33626 Meet Period 12082007 to 5042008 Racing ResultsPerformances 94 Paid Attendance Racing Days 94 Total Admission Tax Purses Paid $15474950

Telephone Fax

139683 $30326

8138554401 8132611961

Tropical Park Inc Dade County

See Calders contact information for detail Meet Period 10152007 to 1022008 at Calder Race Course Racing ResultsPerformances 60 Paid Attendance Racing Days 60 Total Admission Tax Purses Paid $12330361

38495 $7591

28

29

HARNESS ASSOCIATIONS

Pompano Park is the only permitholder currently conducting harness horse racing performances in the State of Florida A total of 158 regular performances including charity and scholarship performances were conducted during this past fiscal year a decrease of nine percent from the previous fiscal year

During Fiscal Year 20072008 handle wagered at live harness performances decreased by 12 percent Intertrack handle wagered on broadcasts of live Florida harness performances decreased by 15 percent Simulcast handle wagered on broadcasts of performances from outside the state decreased by 13 percent while intertrack simulcast handle decreased by 13 percent Overall total handle decreased by 13 percent for the Florida harness industry

Total revenue to the state during Fiscal Year 20072008 decreased by nine percent from the prior year The harness industry accounted for approximately six percent of Floridarsquos total revenue and six percent of total handle from pari-mutuel performances

The division reports only paid attendance and does not include free admissions or complimentary passes in its data

Total Performances 158 Total Paid Attendance 0

Total Racing Days 158 Total Admission Tax $0

Isle Casino and Racing at Pompano Park PPI Inc

Broward County

Website wwwtheislepompanoparkcomhomephp Telephone 9549722000 MailingStreet Address 1800 SW Third Street Pompano Beach Florida 33069 Fax 9549780377 Meet Period 7012007 to 6302008

Racing ResultsPerformances 158 Paid Attendance 0 Racing Days 158 Total Admission Tax $0 Purses Paid $12739946

SUMMARY

PARI-MUTUEL INDUSTRY

During Fiscal Year 20072008 the total handle wagered for all classes exceeded $13 billion a decrease of nine percent from the prior fiscal year Total pari-mutuel performances including charity and scholarship performances conducted during Fiscal Year 20072008 decreased by 10 percent from the previous fiscal year

The state realized revenue from regular performances of approximately $25 million a decrease of seven percent from the prior fiscal year Of the $25 million collected greyhound permitholders accounted for 46 percent thoroughbreds for 46 percent harness for 6 percent and jai alai for 2 percent

Total paid attendance decreased 40 percent from the prior year The division reports only paid attendance and does not include free admission or complimentary passes in its data

HORSE RACING

Promotional Programs for Florida-Bred Horses

Florida breeder promotions and award programs are administered by private breeders and owners associations organized to promote ownership and breeding of race horses in the State of Florida Each association conducts its own campaign to enhance the horse breeding industry in the state and provides breeders and owners awards of up to 20 percent of announced gross purses The Florida Standardbred Breeders and Owners Association is funded by the breaks and uncashed tickets from live performances and one percent of the intertrack handle The Quarter Horse Breeders Association is funded by the breaks and the uncashed tickets from live races and one percent of the live and intertrack handle The Florida Thoroughbred Breeders and Ownersrsquo Association awards program is funded by 0955 percent of the live simulcast and intertrack handle as well as 3475 percent of the gross revenue from out-of-state wagers on Florida races

To date the Florida thoroughbred breeding industry has produced 45 national champions including Skip Away the 1998 North American Horse of the Year and Affirmed the last horse to have won the Triple Crown (1978) In 2005 Florida-bred ldquoAfleet Alexrdquo captured two-thirds of the Triple Crown winning the Preakness Stakes (G1) and Belmont Stakes (G1) The industry boasts 110 Florida-bred millionaires 19 classic winners (Kentucky Derby Preakness Stakes and Belmont Stakes) and 20 Breeders Cup Day champions

The Florida Thoroughbred Breedersrsquo and Ownersrsquo Association funds the Florida-bred Stakes Program which is implemented at Floridas thoroughbred racetracks In addition Florida-breds won 346 stakes races including 68 graded stakes and earned more than $41 million in stakes purses Florida-breds banked in excess of $194 million in total North American purse money Through a percentage of pari-mutuel handle Florida thoroughbred permitholders contributed $9542882 to the Florida Thoroughbred Breedersrsquo and Ownersrsquo Association during Fiscal Year 20072008 The FTBOA paid out $5941304 in Breedersrsquo Awards $567000 in Stallion Ownersrsquo Awards and $2112650 through the Florida-bred Stakes Program The Florida-bred Stakes Program includes ldquoThe Sunshine Millionsrdquo at Gulfstream Park ldquoThe Florida Millionrdquo at Calder Race CourseTropical Park ldquoFlorida Cup Dayrdquo at Tampa Bay Downs and additional funds for supplements to Florida-bred Preferred Stakes Races during the CalderTropical and Tampa Bay Downsrsquo meets

The Florida Standardbred Breeders and Owners Association a non-profit organization and the recognized representative of horsemen in the state of Florida is the designated association for the allocation and distribution of funds for Florida-bred Standardbred racing Promotional activities include providing breeder and stallion awards for eligible Florida-bred horses during Pompano Parks 20072008 meet as well as awards for Florida Breeders Stakes races A series of races and awards were also provided for two and three-year-old standardbreds to prepare for the winter meet at Pompano Park The total amount of funds collected and distributed to the Florida Standardbred horsemen throughout the year exceeded $1600000

Note Promotional program information is provided by respective Breeders and Owners Associations

30

UNIVERSITY OF FLORIDA COLLEGE OF VETERINARY MEDICINE RACING LABORATORY

The University of Florida College of Veterinary Medicine Racing Laboratory detects and identifies any drug medication stimulant depressant hypnotic local anesthetic or drug-masking agent prohibited in the blood urine or other bodily fluids of racing horses and greyhounds collected by the Division

During Fiscal Year 20072008 the laboratory received and processed 82763 samples that resulted in 537014 analyses The vigilant monitoring of samples by the laboratory serves to deter the illegal use of drugs in racing animals in Florida

Horse UrineBlood Greyhound Urine 1 Investigative Samples Received 18509 64254 3

2Samples Analyzed 18573 29320 3 Number of Analyses 293371 243643 7 Positives 102 46 NA

1 Quantity Not Sufficient For Testing (QNS) 34798 (542) 2 The Samples Analyzed number for horses is larger than the Samples Received number due to the carryover of samples received in June 2007 that are analyzed in July of the next fiscal year

DRUG POSITIVES FOR FISCAL YEAR 20072008

Types of Positives (ARCI Drug Class) Horse Greyhound Acepromazine Metabolite (3) 12 0 Acepromazine Metabolites (3) Butorphanol (3) 1 0 Albuterol (3) 2 0 Aminorex Levamisole Levamisole metabolite 0 1 Benzoylecgonine (1) 1 8 Butorphanol (3) 3 0 Caffeine (2)Theophylline (3) 2 0 Caffeine (2) Theophylline (3) Butorphanol (3) 1 0 Caffeine (2)Theophylline (3) Theobromine (4) 5 0 Cimetidine (5) 4 0 Clenbuterol (3) 9 0 Dimethyl Sulfoxide (5) 5 9 Gamma-Hydroxphenylbutazone (NA) 0 9 Gamma-Hydroxphenylbutazone (NA) Phenylbutazone (NA) Oxyphenbutazone (4) 0 3 Glycopyrrolate (3) 5 0 Ipratropium (3) 2 0 Lidocaine (2) 0 1 Lidocaine (2) 3-Hydroxylidocaine Monoethyl-glycinesylidine 1 0 Lidocaine (2) 3amp4-Hydroxylidocaine Monoethyl-glycinesylidine 0 1 Methocarbamol (4) 0 1 Methocarbamol (4) Guaifenesin (4) 2 0 Naproxen (4) 1 0 Oxilofrine 4 0 Pentoxifylline (4) 1 0 Phenylbutazone (NA)Oxyphenbutazone (4) 37 1 Procaine (3) 0 5 Ranitidine (5) 4 0 Theobromine (4) 0 7 TOTALS 102 46

Class (1) Drugs that have the highest potential to affect performance and have no generally accepted medical use in the racing animal

Class (2) Drugs that have a high potential to affect performance but less of a potential than drugs in Class I Class (3) Drugs that may or may not have generally accepted medical use in the racing animal but the pharmacology of which

suggests less potential to affect performance than drugs in Class 2

Class (4) Includes therapeutic medications that would be expected to have less potential to affect performance than those in Class 3 Class (5) Includes therapeutic medications for which concentration limits have been established by the racing jurisdictions as well as

certain miscellaneous agents and other medications as determined by the regulatory bodies

31

FIN

AN

CIA

L S

TATE

ME

NTS

DIVISION OF PARI-MUTUEL WAGERING SUMMARY OF STATE REVENUE FROM PARI-MUTUEL CARDROOM

AND SLOT ACTIVITIES FISCAL YEAR 20072008

State Revenue From Regular Performances Tax on Attendance $ 116982 Daily License Fees 3882120 Tax on Handle 19110317

State Revenue From Pari-Mutuel Performances $ 23109419

Other State Revenue Occupational Licenses $ 627372 Fingerprint Fees 281045 Escheated Tickets From Greyhound and Jai Alai (1) 1470310 Racing Scholarship Funds (1) 3303 PMW Trust Fund - Drug Fines 25975 Miscellaneous Revenue 104013 General Revenue Fund - Other Fines 36290

Other State Revenue $ 2548308

Total Pari-Mutuel State Revenue $ 25657727

State Revenue From Cardrooms Table Fees $ 875000 Gross Receipts(2) 9086385 Occupational Licenses 131741

Total State Revenue From Cardrooms $ 10093126

State Revenue From Slots CompulsiveAddictive Gambling Fee $ 750000 Facility License Fee 9000000 Slot Taxes(3)(4) 122891732 Fingerprint Fees 9678 Occupational Licenses 309920 Miscellaneous Revenue 4561 Miscellaneous Fines 60000

Total State Revenue From Slots $ 133025891

Total State Revenue Generated(5) $ 168776744

(1) Escheated tickets from greyhound racing and jai alai gaming and Racing Scholarship Funds are distributed to the Department of Education

(2) One-half of cardroom gross receipts is deposited into General Revenue (3) Slot taxes are distributed to the Department of Education (4) Pompano Park has requested a refund of $23 million for overpayment of Slot taxes for Fiscal

Year 20072008 Refund has been requested and will be processed by the Department of Education in Fiscal Year 20082009

(5) Total revenue and components thereof generated is on the accrual basis of accounting Total revenue and components thereof as as shown in the financial statements on page 34 is on the cash basis of accounting

32

DEPARTMENT OF BUSINESS amp PROFESSIONAL REGULATION DIVISION OF PARI-MUTUEL WAGERING

BALANCE SHEET SPECIAL REVENUE FUND

FOR FISCAL YEAR ENDED JUNE 30 2008

ASSETS2008 2007

Cash Cash with State Treasurer Investments at cost Accounts receivable Allowance for uncollectibles Interest receivable Due from state funds

$ 8782450 130253048 614648452 370224565

(47367) 3214765

11039242

$ 12865700222813082

2974720047251866437

(403691)75307163230584

TOTAL ASSETS $ 1138115155 $ 3472622875

LIABILITIES amp FUND EQUITY Liabilities Accounts payable Accrued salaries Due to other funds Due to other state agencies Due to general revenue Compensated Absences Deferred revenues

$ 31462691 5343391

19860800 6908508

72185753 352080

-

$ 2451476432118280

5007001118617783905919

130600-

Total Liabilities 136113223 152356440

Fund Equity Unreserved 1002001932 3320266435

Total Fund Equity 1002001932 3320266435

TOTAL LIABILITIES amp FUND EQUITY $ 1138115155 $ 3472622875

The financial statements and notes are for informational purposes only

33

DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION DIVISION OF PARI-MUTUEL WAGERING

STATEMENT OF REVENUES EXPENDITURES amp CHANGES IN FUND BALANCE - BUDGET amp ACTUAL SPECIAL REVENUE FUND

FOR FISCAL YEAR ENDED JUNE 30 2008

FINAL 2008 2007 BUDGET ACTUAL VARIANCE ACTUAL

REVENUES Fees Charges Commissions and Sales $ 1462968000 $ 1510423993 $ 47455993 $ 1848846680 Licenses and Permits 88230000 75755065 (12474935) 77772299 Taxes 14652040100 14709972807 57932707 7556712852 Fines Forfeits Judgments and Settlements 4117800 8773932 4656132 10192871 Interest and Dividends Net 53744700 60790502 7045802 96755032 Transfers In - - - 3230584 Miscellaneous Receipts 7506100 12204044 4697944 9178523

Total Revenues 16268606700 16377920343 109313643 9602688841

EXPENDITURES CURRENT OPERATING Salaries 579678900 533903674 45775226 463518647 Other Personal Services 184418800 168853792 15565008 178434171 Other Operating Expenditures 97523500 84325982 13197518 72283850 Operation of Motor Vehicles 5500000 4847937 652063 2585300 Risk Management 16085600 16085600 21327300 GampAState University System - - - 30000000 State Attorney-Slots 23188500 - 23188500 -Tax Collection Equalization 72500 - 72500 -PMW Lab Services 236000000 236000000 - 236000000 PMW Compliance System 29647600 29647600 - 28524598 TrDMSHR SVCSSTW Contract 5828400 - 5828400 5785000 Cardroom Tax Distribution 85500000 67702156 17797844 55541702 Compulsive Gambling Prevention 141337500 125960114 15377386 88470124 OPERATING CAPITAL OUTLAY 4283200 3877015 406185 2830286 Acquisition of Motor Vehicles 7885000 7885000 - 2870000 Assessment for Fingerprinting 65988000 29746050 36241950 38680327 Service Charge to General Revenue 370000000 293760648 76239352 334561292 Refunds 120000000 6209831 113790169 502671 Transfer to FDLE Slots Investigation 321759200 310000000 11759200 291580000 Transfers to Other Funds 17917534500 12439618141 5477916359 4975167341 Transfers to General Revenue 5340000000 4350000000 990000000 846632576

Total Expenditures 25552231200 18692337940 6859893260 7675295185

Excess (Deficiency) of Revenues Over (9283624500) (2314417597) 6969206903 1927393656 (Under) Expenditures

FUND BALANCE JULY 1 2007 - 3316419529 3316419529 1392872779

FUND BALANCE JUNE 30 2008 $ (9283624500) $ 1002001932 $ 10285626432 $ 3320266435 (1) (1)

(2) (1) Does not include budget of $ 45000000 for category 190000 Investments Actual expenditures for category 190000 were

closed into the investment account (2) An adjustment of $3846906 was made to the beginning fund balance due to adjustments made by the Department

of Financial Services The financial statements and notes are for informational purposes only

34

C

AR

DR

OO

M P

AR

I-MU

TUE

L A

ND

SLO

T S

TATU

TE M

ATR

IX

STATUTE TOPIC GREYHOUND JAI ALAI THOROUGHBRED HARNESS QUARTER HORSE

FEES

Daily License Fees On Live

On-track Handle

$80 per race 5500951(1)(a) $40 per game 5500951(1)(a) $100 per race 5500951(1)(a) $100 per race 5500951(1)(a) $100 per race 5500951(1)(a)

Daily License Fees On

Simulcast Handle

$80 per race but not to exceed $500 per day 5500951(1)(a)

$40 per game but not to exceed $500 per day 5500951(1)(a)

$100 per race but not to exceed $500 per day 5500951(1)(a)

$100 per race but not to exceed $500 per day 5500951(1)(a)

$100 per race but not to exceed $500 per day 5500951(1)(a)

Cardroom Table Fees

Annual fee for each facility is $1000 for each table to be operated at the cardroom 849086(5)(d)

Annual fee for each facility is $1000 for each table to be operated at the cardroom 849086(5)(d)

Annual fee for each facility is $1000 for each table to be operated at the cardroom 849086(5)(d)

Annual fee for each facility is $1000 for each table to be operated at the cardroom 849086(5)(d)

Annual fee for each facility is $1000 for each table to be operated at the cardroom 849086(5)(d)

TAXES

Tax On Admissions

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a)

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a)

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a)

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a)

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a)

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c)

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c)

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c)

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c)

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c)

15 of admission charge or 10 cents whichever is greater for entrance to the cardroom This tax only applies if a separate admission fee is charged for entry into the cardroom facility If a single admission fee is charged allowing entry to both or either the pari-mutuel facility and the cardroom facility the tax is payable only once and shall be payable pursuant to Chapter 550 849086(13)(b)

15 of admission charge or 10 cents whichever is greater for entrance to the cardroom This tax only applies if a separate admission fee is charged for entry into the cardroom facility If a single admission fee is charged allowing entry to both or either the pari-mutuel facility and the cardroom facility the tax is payable only once and shall be payable pursuant to Chapter 550 849086(13)(b)

15 of admission charge or 10 cents whichever is greater for entrance to the cardroom This tax only applies if a separate admission fee is charged for entry into the cardroom facility If a single admission fee is charged allowing entry to both or either the pari-mutuel facility and the cardroom facility the tax is payable only once and shall be payable pursuant to Chapter 550 849086(13)(b)

15 of admission charge or 10 cents whichever is greater for entrance to the cardroom This tax only applies if a separate admission fee is charged for entry into the cardroom facility If a single admission fee is charged allowing entry to both or either the pari-mutuel facility and the cardroom facility the tax is payable only once and shall be payable pursuant to Chapter 550 849086(13)(b)

15 of admission charge or 10 cents whichever is greater for entrance to the cardroom This tax only applies if a separate admission fee is charged for entry into the cardroom facility If a single admission fee is charged allowing entry to both or either the pari-mutuel facility and the cardroom facility the tax is payable only once and shall be payable pursuant to Chapter 550 849086(13)(b)

Tax On Cardroom Gross Receipts

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts 849086(13)(a)

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts 849086(13)(a)

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts 849086(13)(a)

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts 849086(13)(a)

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts 849086(13)(a)

This matrix represents a summary of 2007 Statutes Please refer to the cite noted by statutory topic for specific language governing pari-mutuel wagering

35

STATUTE TOPIC GREYHOUND JAI ALAI THOROUGHBRED HARNESS QUARTER HORSE

Tax On Live On-track Handle

55 of handle except for charity perfomances which is 76 of handle 5500951(3)(b)1

Effective July 1 2000 a permitholder may not be taxed at a higher rate than 2 5500951(3)(d)

05 of handle 55009515(2)(a) 05 of handle 55009512(2)(a) 1 of handle 5500951(3)(a)

Tax On Simulcast Handle

Allows permitholders to receive greyhound races from out-of-state and are subject to taxation under 5500951 and 55009511 5503551(4)

Allows permitholders to receive jai alai games from out-of-state and are subject to taxation under 5500951 and 55009511 5503551(4)

Allows permitholders to receive horse races from out-of-state and are subject to taxation under 5500951 55009512 and 55009515 5503551(3) through 5503551(3)(c)

Allows permitholders to receive horse races from out-of-state and are subject to taxation under 5500951 55009512 and 55009515 5503551(3) through 5503551(3)(c)

Allows permitholders to receive horse races from out-of-state and are subject to taxation under 5500951 55009512 and 55009515 5503551(3) through 5503551(3)(c)

Tax On Intertrack and Intertrack

Simulcast Handle

55 of intertack and intertrack simulcast handle except for the intertrack handle from charity performances at a guest track within the market area of the host the tax is 76

71 of intertrack and intertrack simulcast handle 5500951(3)(b)2 and 5500951(3)(c)1

2 of intertrack handle 5500951(3)(c)1

33 of intertrack handle 5500951(3)(c)1

2 of intertrack handle 5500951(3)(c)1

5500951(3)(b)1 and 5500951(3)(c)1

05 of intertrack and intertrack simulcast handle if the guest is located outside market area of host and within market area of thoroughbred track conducting a live meet 5500951(3)(c)1

39 of intertrack and intertrack simuclast handle for permitholders located in an area of the state where there are only 3 greyhound permitholders located in 3 contiguous counties 5500951(3)(c)2

39 of intertrack and intertrack simulcast handle for greyhound permitholders located in the same market area as specified in 550615(6) or (9) 5500951(3)(c)2

05 of intertrack and intertrack simulcast handle if the guest is located outside market area of host and within market area of thoroughbred track conducting a live meet 5500951(3)(c)1

33 of intertrack and intertrack simulcast handle if permitholder restricted from operating live on a year-round basis and tax paid on intertrack handle exceeds that paid during 9293 State Fiscal Year 55009511(3)(a)

61 of intertrack and intertrack simulcast handle for jai alai permitholders located in the market area as specified in 550615(6) or (9) until the tax paid on intertrack handle in the current state fiscal year exceeds that paid during 9293 State Fiscal Year then tax on handle is 23 5500951(3)(c)2

24 of intertrack simulcast handle 5500951(3)(c)1 and 55009515(5)

05 of intertrack and intertrack simulcast handle if host and guest are thoroughbred permitholders or if the guest is located outside market area of host and within market area of thoroughbred track conducting a live meet 5500951(3)(c)1

05 of intertrack simulcast handle if guest track is a thoroughbred track located more than 35 miles from host track 55009515(5)

15 of intertrack simulcast handle 5500951(3)(c)1

05 of intertrack and intertrack simulcast handle if the guest is located outside market area of host and within market area of thoroughbred track conducting a live meet 5500951(3)(c)1

24 of intertrack simulcast handle 5500951(3)(c)1 and 55009515(5)

05 of intertrack and intertrack simulcast handle if the guest is located outside market area of host and within market area of thoroughbred track conducting a live meet 5500951(3)(c)1

OUTS (ESCHEATS)

Live On-track Handle

Paid to the State of Florida 5501645(2) Paid to the State of Florida 5501645(2) Retained by permitholder 5502633(3) Paid to Florida Standardbred Breedersrsquo and Ownersrsquo Association (FSBOA) 55026165(1) and 5502633(2)(a)

Paid to Florida Quarter Horse Breedersrsquo and Owners Association (FQHBOA) 55026165(1) and 5502633(2)(b)

Escheats from Arabian races are paid to Florida Arabian Horse Racing Promotion Fund 5502633(2)(c)

This matrix represents a summary of 2007 Statutes Please refer to the cite noted by statutory topic for specific language governing pari-mutuel wagering

36

STATUTE TOPIC GREYHOUND JAI ALAI THOROUGHBRED HARNESS QUARTER HORSE

TAX CREDITS amp EXEMPTIONS

(excluding charity performances

unless otherwise

Tax exemption of $360000 per state fiscal year or $500000 for 3 permitholders that held a full live schedule in 1995 and closest to another state authorizing greyhound racing

A permitholder that has incurred tax on handle and admissions that exceeds its operating earnings is entitiled to credit the excess amount of taxes against its next ensuing meets 55009511(1)(b)

Permitholders are allowed a credit of up to 1 of the paid taxes for the previous taxable year The credit if taken is applied against taxes on live handle due for a taxable year under this section and

noted) 55009514(1) is paid directly to the Jockeys Guild by the permitholders 55009515(6)

Tax credit each state fiscal year equal to daily license fee on live races in previous state fiscal year 5500951(1)(a)

Allows each permitholder that cannot utilize the full amount of the tax exemption or daily license fee tax credit to transfer the unused portion to a greyhound permitholder acting as a host track for intertrack wagering 5500951(1)(b)

Tax credit each state fiscal year in an amount equal to the amount remitted in escheated tickets in prior state fiscal year 5501647

Tax credit each state fiscal year equal to 25 of amount remitted in escheated tickets in prior state fiscal year Funds equal to the tax credit shall be paid by the permitholder to the National Association of Jai Alai Frontons 5501646

$30000 per performance exemption if live handle during the preceding state fiscal year was less than $15 million This exemption applies to charity performances 55009511(2)(a)1

A permitholder conducting fewer than 100 performances in any calendar year shall pay to the state the same aggregate amount of daily license fees on live games admissions tax and tax on live handle as that paid during the most recent prior calendar year in which at least 100 live performances were conducted 55009511(4)

CHARITY PERFORMANCES

Maximum of 5 days 5500351(1)

Permitholders are allowed to conduct 1 additional day to be designated as ldquoGreyhound Adopt-A-Pet Day Proceeds are paid to bona fide organizations that promote the adoption of greyhounds 5501648(2)

Maximum of 5 days 5500351(1)

Permitholders are allowed to conduct 2 additional performances known as ldquoRetired Jai Alai Playersrsquo Charity Dayrdquo for a fund to benefit retired jai alai players 5500351(8)

Maximum of 5 days 5500351(1)

One additional scholarship day to tracks located in Hillsborough County for the benefit of Pasco-Hernando Community College 5500351(6)(a) and 5500351(6)(b)

Maximum of 5 days 5500351(1) Maximum of 5 days 5500351(1)

Permitholders shall pay from any source including charity performances not less than 10 of tax credit from escheated tickets to a bona fide greyhound adoption program 5501647

This matrix represents a summary of 2007 Statutes Please refer to the cite noted by statutory topic for specific language governing pari-mutuel wagering

37

STATUTE TOPIC STATUTE REFERENCE SUMMARY

FEES

Slot License Fee 551106(1)(a) FS Annual fee for each slot machine facility is $3 million paid with the initial license application and annuall thereafter on the anniversary date of the issuance of the initial license

Compulsive or Addictive Gambling Prevention Program Fee 551118(3) FS Annual fee for each slot machine facility is $250000 paid at the same time the annual

license fee is due and annual thereafter

TAXES

Tax on Slot Revenue 551106(2)(a) and 551006(3) FS

50 of slot machine revenues which is the total of all cash and property received by the slot machine licensee from the operation of slot machines less the amount of cash cash equivalents credits and prized paid to winners of slot machine gaming shall be remitted by 3 pm Wednesday for the preceeding week ending Sunday

FINES

Failure to Pay Slot Tax Fine 551106(4) FS Up to $10000 for each day tax payment is not remitted timely

Civil Fine 551107(11) FS The division may impose a civil fine of up to $5000 fpr each violation of this chapter or the rules of the division

False Statement Fine 551109(1) FS

Up to a $10000 fine or civil penalty for any person who knowingly makes or causes to be made or aids assists or procures another to make a false statement in any report disclosure application or any document required under Chapter 551 or any rule adopted under Chapter 551

Unauthorized Possession of Slot Machines Fine 551109(2) FS

Up to a $10000 administrative fine or civil penalty for any person who possesses a slot machine without the license required by Chapter 551 or who possesses a slot machine at any location other than at the slot machines licensees facility

PENALTIES

Slot Machine Licensee Civil Penalities 551117 FS Up to a $100000 civil penalty for each count or separate offense against the slot machine

licensee for violation of Chapter 551 or any rule adopted by the division

This matrix represents a summary of 2008 Statutes Please refer to the cite noted by statutory topic for specific language governing pari-mutuel wagering

38

  • Table of Contents 2007-2008pdf
  • Overview 2007-2008pdf
  • Division Overview 2007-2008 (2-4-09)pdf
    • THE DIVISION OF PARI-MUTUEL WAGERING
    • OFFICE OF AUDITING
    • OFFICE OF OPERATIONS
    • OFFICE OF REVENUE AND FINANCIAL ANALYSIS
      • Events Shaping 2007-2008pdf
        • Events Shaping the 20072008 RacingGaming Season in Florida
          • Fiscal Years Comparative Data 2007-2008pdf
            • Total Paid
            • Total
            • Pari-Mutuel
            • Handle
            • State Revenue
            • as a Percent
            • of Handle
              • PMW Graphs 2007-2008pdf
              • PMW Handle Statistics 20072008pdf
              • Guest Handle by Host 2007-2008pdf
              • Charity-scholarship 2007-2008pdf
                • RACING SCHOLARSHIP TRUST FUND
                • ABANDONED WINNING TICKETS
                  • Cardroom Statistics 2007-2008pdf
                    • Sheet1
                      • Cardroom Revenue 20072008pdf
                      • Slot Comparative Data 2007-2008 (12-15-08)pdf
                      • Slot Revenue Per Machine 0708pdf
                        • TOTAL LINE (3)
                          • Facilities Map with 21 cardrooms (As of 11-18-08)pdf
                          • Permitholder Contact amp Operating In 77th annual rpt (as of 12-24-08)pdf
                          • Promotional Programs for FL Horses 20072008docpdf
                          • Drug Positives Data 2007-2008pdf
                            • Sheet1
                              • State Revenue Summary 0708pdf
                                • 20062007
                                  • Financial Statements (Page 1) 20072008pdf
                                  • Financial Statements (Page 2) 20072008pdf
                                  • PMW Statute Matrix 2007-2008pdf
                                  • Slot Statute Matrix 2007-2008pdf
                                    • Sheet1
                                      • Events Shaping 2007-2008pdf
                                        • Events Shaping the 20072008 RacingGaming Season in Florida
                                          • Events Shaping 2007-2008pdf
                                            • Events Shaping the 20072008 RacingGaming Season in Florida
                                              • Division Overview 2007-2008 (2-23-09)pdf
                                                • THE DIVISION OF PARI-MUTUEL WAGERING
                                                • OFFICE OF AUDITING
                                                • OFFICE OF OPERATIONS
                                                • OFFICE OF REVENUE AND FINANCIAL ANALYSIS
Page 2: Florida Departmentof Busines Division of Pari-Mutuel ......jai alai games, and cardroom poker games. Additionally, slot machine gaming at pari-mutuel facilities is ... is intended

IOd~f Division of Pari-Mutuel Wagering David J Roberts Director Business Office of the Director 1940 North Monroe Street Professi6hal

Tallahassee Florida 32399-1035 Regu at on Phone 8504889130 bull Fax 850488-0550

Charles W Drago Secretary Charlie Crist Governor

February 23 2009

The Honorable Charlie Crist Governor Office of the Governor State of Florida PL05 The Capitol 400 South Monroe Street Tallahassee FL 32399-0001

Dear Governor Crist

In accordance with Section 5500251(1) Florida Statutes we are pleased to submit this seventyshyseventh Annual Report of Pari-Mutuel Wagering in the State of Florida for the fiscal year which ended June 30 2008

This report is submitted by the Department of Business and Professional Regulation Division of Pari-Mutuel Wagering which monitors and regulates Floridas pari-mutuel industry cardrooms and slot machine gaming located at pari-mutuel facilities

Florida pari-mutuel wagering produced $257 million in revenue to the state Total wagering including charityscholarship performances approached $1 3 billion a nine percent decline in total wagering from the previous fiscal year Additionally nearly $15 million of pari-mutuel wagering revenue was distributed to the Principal State School Fund (Department of Education) from unclaimed tickets

Florida cardroom wagering produced $9 1 million in revenue to the state Total wagering approached $91 million a 68 percent increase from the previous fiscal year In the past fiscal year approximately $1 13 million was distributed to counties and municipalities where cardrooms are located

Florida slot machine gaming produced $133 million in revenue to the state In the past fiscal year approximately $123 million was distributed to the Educational Enhancement Trust Fund (Department of Education) from slot machine gaming tax revenue

The continued support and cooperation we have received from you and your staff is deeply appreciated

Director Division of Pari-Mutuel Wagering

LICENSE EFFICIENTLY REGULATE FAIRLY WWWMYFLORIDALICENSECOM

IOiid Llc1 rt I t Division of Pari-Mutuel Wagering David J Roberts Director Business-1-1 Office of the Director 1940 North Monroe Street

Tallahassee Florida 32399-1035 Professional Regu1at on Phone 8504889130 bull Fax 850488-0550

Charles W Drago Secretary Charlie Crist Governor

February 23 2009

The Honorable Jeff Atwater President The Florida State Senate 409 The Capitol 404 South Monroe Street Tallahassee FL 32399-0001

Dear President Atwater

In accordance with Section 5500251 (1 ) Florida Statutes we are pleased to submit this seventyshyseventh Annual Report of Pari-Mutuel Wagering in the State of Florida for the fiscal year which ended June 30 2008

This report is submitted by the Department of Business and Professional Regulation Division of Pari-Mutuel Wagering which monitors and regulates Floridas pari-mutuel industry cardrooms and slot machine gaming located at pari-mutuel facilities

Florida pari-mutuel wagering produced $257 million in revenue to the state Total wagering including charityscholarship performances approached $1 3 billion a nine percent decline in total wagering from the previous fiscal year Additionally nearly $1 5 million of pari-mutuel wagering revenue was distributed to the Principal State School Fund (Department of Education) from unclaimed tickets

Florida cardroom wagering produced $91 million in revenue to the state Total wagering approached $91 million a 68 percent increase from the previous fiscal year In the past fiscal year approximately $1 13 million was distributed to counties and municipalities where cardrooms are located

Florida slot machine gaming produced $133 million in revenue to the state In the past fiscal year approximately $123 million was distributed to the Educational Enhancement Trust Fund (Department of Education) from slot machine gaming tax revenue

The continued support and cooperation we have received from you and your staff is deeply appreciated

ares

S4tary

JRL Director Division of Pari-Mutuel Wagering

LICENSE EFFICIENTLY REGULATE FAIRLY WWWMYFLORIDALICENSECOM

f 10 TT Division of Pari-Mutuel Wagering David J Roberts Director Busines~--1 Office of the Director 1940 North Monroe Street Professi6hal

Tallahassee Florida 32399-1035 Rei u a on Phone 8504889130 bull Fax 850488-0550

Charles W Drago Secretary Charlie Crist Governor

February 23 2009

The Honorable Larry Cretul Speaker Designate Florida House of Representatives 420 The Capitol 402 South Monroe Street Tallahassee FL 32399-1300

Dear Speaker Designate Cretul

In accordance with Section 5500251(1) Florida Statutes we are pleased to submit this seventyshyseventh Annual Report of Pari-Mutuel Wagering in the State of Florida for the fiscal year which ended June 30 2008

This report is submitted by the Department of Business and Professional Regulation Division of Pari-Mutuel Wagering which monitors and regulates Floridas pari-mutuel industry cardrooms and slot machine gaming located at pari-mutuel facilities

Florida pari-mutuel wagering produced $257 million in revenue to the state Total wagering including charityscholarship performances approached $13 billion a nine percent decline in total wagering from the previous fiscal year Additionally nearly $15 million of pari-mutuel wagering revenue was distributed to the Principal State School Fund (Department of Education) from unclaimed tickets

Florida cardroom wagering produced $91 million in revenue to the state Total wagering approached $91 million a 68 percent increase from the previous fiscal year In the past fiscal year approximately $113 million was distributed to counties and municipalities where cardrooms are located

Florida slot machine gaming produced $133 million in revenue to the state In the past fiscal year approximately $1 23 million was distributed to the Educational Enhancement Trust Fund (Department of Education) from slot machine gaming tax revenue

The continued support and cooperation we have received from you and your staff is deeply appreciated

Director Division of Pari-Mutuel Wagering

LICENSE EFFICIENTLY REGULATE FAIRLY WWWMYFLORIDALICENSECOM

DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION DIVISION OF PARI-MUTUEL WAGERING

COMPREHENSIVE ANNUAL REPORT FISCAL YEAR ENDING JUNE 30 2008

wwwMyFloridacomdbpr

INTRODUCTORY SECTION

Overview and Explanation of Report Terminology 2

Division Overviewhelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphellip 3

Events Shaping the 20072008 RacingGaming Season in Florida 6

STATISTICAL SECTION

Pari-Mutuel Statistical Data

Fiscal Years Comparative Data 7

Graphs - Historical Pari-Mutuel Wagering Activity 8

Components of Pari-Mutuel Handle From Performances 11

Total State Revenue From Performances 12

Total Regular and CharityScholarship Handle 13

Total Intertrack Wagering Handle by Guest 14

Charity and Scholarship Performances Racing Scholarship Trust Fund and Abandoned Winning Ticketshelliphelliphelliphelliphellip 16

Cardroom Statistical Data

Cardroom Comparative Datahelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphellip 17

Components of Cardroom Revenue by Association 18

Slot Statistical Data

Slot Comparative Datahelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphellip 19

Revenue per Machine Compared to Average Number of Machines by Monthhelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphellip 20

DATA BY ASSOCIATIONFACILITY

Pari-Mutuel Facilities Map by Permit Typehelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphellip 21

Contact and Operating Information by AssociationFacilityhelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphellip 22

Promotional Programs for Florida Bred Horseshelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphellip 30

Drug Positives Statistical Datahelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphellip 31

FINANCIAL STATEMENTS

Summary of State Revenue from Cardroom Pari-Mutuel and Slot Activitieshelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphellip 32

Balance Sheet - Special Revenue Fund 33

Statement of Revenue Expenditures amp Changes in Fund Balance - Budget amp Actual ndash Special Revenue Fund 34

CARDROOM PARI-MUTUEL AND SLOT STATUTE MATRIX

Summary of Cardroom and Pari-Mutuel Handle Distribution 35

Summary of Slot Distributionhelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphellip 38

1

INTR

OD

UC

TIO

N

OVERVIEW

This annual report on cardroom pari-mutuel and slot machine wagering in Florida encompasses the fiscal year which began July 1 2007 and ended June 30 2008 This is the 77th annual report in the series The first annual report was issued for Fiscal Year 19311932 the initial year of legalized pari-mutuel wagering in Florida

In Florida pari-mutuel wagering is authorized for horse racing harness horse racing greyhound racing jai alai games and cardroom poker games Additionally slot machine gaming at pari-mutuel facilities is authorized in Broward and Miami-Dade Counties Florida is one of the primary pari-mutuel states in the nation and is the leading state in greyhound racing as well as a major horse racing state Florida is also the only state in the United States where live jai alai games is conducted Currently there are 26 pari-mutuel facilities located throughout the State This annual report which is required by Florida law is intended to inform the Governor the Legislature the industry and other interested parties of wagering activities at authorized pari-mutuel facilities The report is organized into five primary sections

1 Introductory Section - An overview of the Division of Pari-Mutuel Wagering and a report of events that occurred impacting the divisionrsquos oversight of facilities or events that effected the operation of facilities

2 Statistical Section ndash Details various cardroom pari-mutuel and slot statistical data by individual racing association or fronton

3 Data by AssociationFacility ndash Includes map showing location of each associationfacility contact and operating information by associationfacility promotional programs for Florida bred horses and drug positives statistical data

4 Financial Section - Official financial statements of the Division of Pari-Mutuel Wagering 5 Statute Matrix - A table summarizing the statutes regarding the taxes and fees applicable to pari-

mutuel wagering and cardroom activity It also includes a summary of the statutes regarding the taxes fees fines and penalties with respect to slot machine gaming

EXPLANATION OF REPORT TERMINOLOGY

Florida law requires intertrack wagers to be combined with the wagering pools of the host or the broadcasting Florida track or fronton The law also requires that the host take-out on intertrack wagers be the same as for on-track wagers however the distribution of the take-out may be different The tax structure for on-track and intertrack wagering is explained in more detail in the (Statute Matrix) section

For purposes of this report on-track schedules include wagering and attendance statistics as compiled on-track for the facility at which a live race or game is being conducted or a race or game broadcast from out-of-state to the facility For a host pari-mutuel facility the on-track statistics exclude intertrack wagering data for wagers and attendance at guest tracks or frontons and also exclude wagers which are taken at the facility if it is functioning as a guest permitholder receiving intertrack broadcasts Some permitholders do not broadcast races or games to other Florida permitholders

Schedules of intertrack wagering included in this report are compiled for each host permitholder These schedules reflect combined wagering statistics for all guest facilities which received broadcasts and conducted wagering which was included in the wagering pools of the host For host permitholders a summary of intertrack handle components for each guest is shown in the (Statistical) section of this report The schedules of intertrack wagering also include data on wagers collected at intertrack locations on races or games which were imported from out-of-state and rebroadcast to intertrack locations by the Florida host

2

THE DIVISION OF PARI-MUTUEL WAGERING

The Division of Pari-Mutuel Wagering is a program area of the Department of Business and Professional Regulation within the Executive Branch of Floridas government The Division is charged with regulating Floridas pari-mutuel cardroom and slot machine gaming industries as authorized by Chapters 550 551 and 849 Florida Statutes as well as collecting and safeguarding associated revenues due to the state Authorized pari-mutuel events include horse racing harness racing greyhound racing and jai alai Pari-Mutuel Wagering was originally authorized by the Legislature in 1931 Since that time the Division has since evolved from a racing commission into a professional regulatory organization overseeing a complex and dynamic industry located throughout the State

OFFICE OF THE DIRECTOR

The Office of the Director provides leadership oversight and administration of the five functional areas within the division Specific responsibilities include budget planning rule promulgation policy development legislative analysis of proposed legislation strategic planning fleet management staff development and enforcement of administrative actions Additionally the Office of the Director ensures that all areas of the division operate in a cooperative effort to ensure efficient and effective regulatory oversight of the industry

The divisions structure includes five functional areas which act under the management of the Office of the Director These functional areas include Revenue and Financial Analysis Auditing Operations Investigations and Slot Operations Each area focuses on a different aspect of regulation within the cardroom pari-mutuel and slot machine gaming industry in an effort to protect state revenues and maintain the publics confidence in the integrity of the wagering activity

OFFICE OF AUDITING

The Auditing staff is responsible for conducting various audits to ensure the integrity of wagering activity and protect the wagering public by ensuring that cardroom pari-mutuel and slot machine wagering is conducted in compliance with the Florida Statutes and Florida Administrative Code Such compliance issues include pari-mutuel broadcast exchanges verification that takeoutcommissions are consistent with notification requirements interstate wagering restrictions identification of fraudulent activity verification that statutory accounting procedures are utilized oversee the commingling of wagering pools transmission of pari-mutuel information proper payments to winning pari-mutuel patrons and approve totalisator security plans and software upgrades Additionally Auditing maintains primary oversight for cardroom operations which includes auditing internal control procedures reviewing tournament or promotional proposals auditing jackpot accounts monitoring daily operations and coordinating inspections

During Fiscal Year 20072008 the Auditing staff conducted reviews for 80562 racesgames and associated wagering pools 18 greyhound purse audits 21 greyhound adoption proceeds audits 25 mutuels audits 25 escheat audits 19 cardroom audits 2 slot audits 2 breedersrsquo awards audits 18 facility inspections and 16 totalisator system malfunction reports

3

OFFICE OF OPERATIONS

All individuals and businesses who work or conduct business at a racetrack fronton cardroom or slot machine facility and who have access to money wagered restricted areas andor racing animals must obtain an occupational license issued by the division Every racing and cardroom occupational licensee is fingerprinted upon initial licensure and every five years thereafter and every slot machine occupational licensee is fingerprinted upon initial licensure and every three years thereafter Each set of fingerprints are submitted electronically to the Florida Department of Law Enforcement and Federal Bureau of Investigation for processing During Fiscal Year 20072008 Operationsrsquo Licensing Section processed 23849 occupational license applications for businesses and individuals of which 1891 were related to the operation of cardrooms 17789 were related to racing or cardroom operations and 4169 were related to slot machine operations Operationsrsquo Licensing Section is also responsible for the issuance of all pari-mutuel permitholder Annual Operating Dates Licenses Cardroom Operator Licenses and Slot Machine Licenses to authorized facilities

The Operationsrsquo staff is responsible for ensuring the day-to-day operation of races and games are conducted in accordance with Floridas pari-mutuel statutes and rules The State Stewards monitor each horse race and conduct inquiries and hearings for alleged violations of statutes and rules The Stewards and Hearing Officers issued 265 rulings assessed fines totaling $32525 and suspended 39 individual occupational licenses for alleged violations in Fiscal Year 20072008

Operationsrsquo field staff also collects urine and blood samples from racing animals that are analyzed by the University of Florida College of Veterinary Medicinersquos Racing Laboratory for prohibited substances State veterinarians and veterinary assistants collected 82767 samples that included 64254 greyhound urine samples 8830 horse urine samples 9679 horse blood samples and 4 investigative samples during Fiscal Year 20072008 There were 148 positive findings of impermissible substances in the samples collected

OFFICE OF INVESTIGATIONS

The Investigationsrsquo staff examines statutory and rule violations that occur in cardroom pari-mutuel and slot machine gaming industry as well as drug positives identified by the University of Florida College of Veterinary Medicine Racing Laboratory The investigations vary in complexity from investigating falsified license applications and animal cruelty to the use of performance altering medications andor illegal substances during races An investigative case may result in issuance of administrative fines penalties or hearings before the division director or a designated hearing officer or referrals to either regulatory or law enforcement agencies for criminal prosecution During Fiscal Year 20072008 there were 873 investigations conducted including 127 drug positives and 94 slot related ones

The Investigationsrsquo staff also conducts background examinations of potential permitholders This involves an in-depth review of the applicantsrsquo personal and financial records in order to insure compliance with Sections 550054 5501815 and 849086 of the Florida Statutes In addition the Investigationsrsquo staff conducts in-depth inspections of cardrooms pari-mutuel facilities and slot machine facilities both prior to opening as well as throughout the operating year

4

OFFICE OF SLOT OPERATIONS

The Slot Operationsrsquo staff is responsible for overseeing state personnel located at each of the three pari-mutuel facilities in Broward County that have slot machine gaming To ensure the integrity of slot machine gaming activity the Slot Operationsrsquo staff oversees the day-to-day operations at the slot machine facilities performs daily revenue reconciliations verifies that every slot machine has been certified by an independent testing lab issues slot machine occupational licenses to individuals and ensures slot machine gaming activity is in compliance with the requirements of Chapter 551 Florida Statutes Chapter 61D-14 Florida Administrative Code as well as the internal controls of the individual facilities

During Fiscal Year 20072008 the Slot Operationsrsquo staff completed 3354 inspections Of those 241 items were found to be non-compliant of which 26 were turned over to Investigations and 44 were turned over to the Departmentrsquos Office of the General Counsel for formal proceedings Slot machine facilities were notified of 206 observations so that appropriate internal action including employee disciplinary action advanced training andor re-training of facility personnel could occur There were also 327 voluntarily or involuntary patron exclusions from the slot machine facilities There were 260 shipments of authorized slot machines and components which required the verification of 2723 parts The Slot Operationsrsquo staff authorized and participated in 8061 slot machine conversions denomination andor game theme changes slot machine relocations and other related slot machine changes

OFFICE OF REVENUE AND FINANCIAL ANALYSIS

The Revenue and Financial Analysis staff is responsible for safeguarding and accounting for state revenues in accordance with Florida Statutes and Florida Administrative Code as it relates to cardroom pari-mutuel and slot gaming activities The staff develops revenue projections for the Revenue Estimating Conferences maintain cashflow statements for timely transfer to the state General Fund and to the Education Enhancement Trust Fund provides oversight of the divisionrsquos budget develops the annual report and determine fiscal impacts on proposed legislation impacting the industry

During Fiscal Year 20072008 $168776744 in state revenues pertaining to cardroom pari-mutuel and slot machine gaming were collected The Revenue and Financial Analysis staff also reconciled 631 permitholder monthly remittance reports conducted 29 charity day audits and 33 uniform annual report audits The Revenue and Financial Analysis staff compiles statistical information for cardroom pari-mutuel and slot machine gaming and performs analyses requested by the Department the Executive Office of the Governor the Legislature and industry

5

Events Shaping the 20072008 RacingGaming Season in Florida

bull On September 7 2008 the division amended Chapters 61D-11 and 12 Florida Administrative Code as a result of the acts amending Chapter 849086 Florida Statutes pertaining to cardroom gaming which passed during the 2007 Legislative Session The amendments to Chapter 61D-11 Florida Administrative Code establish more comprehensive surveillance standards detailed procedures for inspections of new or modified cardrooms more comprehensive internal control standards for cardroom operators procedural requirements for games of Texas Hold-em without betting limits and procedural requirements for dealer responsibilities and dealer tips

bull As a result of a ruling by the Division of Administrative Hearings pari-mutuel facilities with multiple permits that have multiple cardroom licenses are now authorized to operate each license a cumulative 12 hours each day potentially operating 24 hours a day

bull Daytona Beach Kennel Club recently sold their 60-year old facility which was adjacent to a major NASCAR racetrack to the owners of the Daytona International Speedway The original pari-mutuel racetrack was established in the summer of 1948 and was first known as the Volusia County Kennel Club The new $30 million 53000-square foot Daytona Beach Kennel Club and Poker Room opened on May 23 2008

bull Three new cardrooms began operations at existing pari-mutuel facilities which included Fort Pierce Jai Alai Second Chance Poker and Jai Alai and Orange Park Kennel Club Increasing the number of licensed cardrooms from eighteen to twenty-one

bull On January 10 2008 the division amended Rule 61D-7020(1) Florida Administrative Code to allow wagers in increments other than $1 such as 10 cent superfectas or 50 cent exactas

bull There has been a renewed interest in permits to operate quarter horse facilities Quarter horse permits for Hamilton Downs Inc and ELH Jefferson LLC were issued by the division on June 20 2007 and December 21 2007 respectively During the fiscal year the division had as many as seven permitholder applications under review with each application demonstrating intent to operate a cardroom at the new quarter horse facilities

bull In 1996 the Legislature passed Chapter 1996-364 Laws of Florida as a general act covering the entire state In September 2007 the Florida Supreme Court ruled Section 550615(6) Florida Statutes to be unconstitutional The justices found the act should have been a local bill because it only affects South Florida tracks The high court upheld two lower court decisions that also found the law unconstitutionally restricted the tracks

6

STA

TIS

TIC

AL

SE

CTI

ON

FISCAL YEARS COMPARATIVE DATA

Beginning with the 19311932 Fiscal Year the state began collecting taxes on pari-mutuel wagering In most recent years pari-mutuel handle has steadily declined During that initial year the pari-mutuel industry operated 462 racing days in Florida which resulted in state revenue of $737301 total paid attendance of 1157161 and total pari-mutuel handle of $17365424

Since Fiscal Year 19311932 approximately $684 billion in pari-mutuel handle wagered resulted in nearly $43 billion in state revenue This fiscal year total handle was approximately $13 billion and state revenue was $257 million from 4857 cumulative operating days

Over the last ten years pari-mutuel wagering has experienced a 209 percent decline in handle and total state revenue has decreased 592 percent even with a 28 percent increase in the number of racing days Shown below is a summary of pari-mutuel handle and state revenue for Fiscal Years 19981999 through 20072008

PARI-MUTUEL HANDLE AND STATE REVENUE SUMMARY

Fiscal Year

19981999

19992000

20002001

20012002

20022003

20032004

20042005

20052006

20062007

20072008

Number of Racing Days

4725

4674

4592

4614

4365

4459

4424

4993

5592

4857

Total Paid Attendance

3621059

3437073

3040755

2836869

2742429

2804583

2135044

2066192

2351126

1419748

Total Pari-Mutuel

Handle

$1698689089

$1743358947

$1700704003

$1696360808

$1634786514

$1539122995

$1489330477

$1514758761

$1480427370

$1343912504

Total State Revenue (1)

$62934837

$59785130

$36819451

$37114026

$34335380

$34218813

$33199857

$35178969

$30214151

$25657727

State Revenue as a Percent

of Handle

371

343

217

219

210

222

223

232

204

191

(1) Beginning 20062007 this figure includes state revenue from pari-mutuel performances and other state revenue and does not include any state revenue from cardroom and slot operations

Note Beginning 19971998 data from charityscholarship performances are included in the number of racing days and total pari-mutuel handle

7

_- I I I I

--- I I I I

--- I I I I _- I I I I

----- I I I I - I I I I -

- I I I I -

- I I I I

- I I I I I I I I

lI I I

lI I I

lI I I

Jf I I

~ I I

~ I I

lr I I

lr I I

- I I

HISTORICAL PARI-MUTUEL WAGERING ACTIVITY Fi

scal

Yea

r

2008

2007

2006

2005

2004

2003

2002

2001

2000

1999

0 200

Jai Alai Total Handle

400

Pari-Mutuel Handle by Industry Fiscal Years 19981999-20072008

600 800 1000 1200 Handle ($ in millions)

Greyhound Total Handle Horse Total Handle

1400 1600

Total Handle

1800

Fisc

al Y

ear

2008

2007

2006

2005

2004

2003

2002

2001

2000

1999

0 5 10

Jai Alai State Revenue

15

State Tax Revenue by Industry Fiscal Years 19981999-20072008

20 25 30 35 40 45 50

State Revenue ($ in millions)

Horse State Revenue Greyhound State Revenue

55 60 65

Total State Revenue

70

8

I

- I

- I

- I

- I

- I

- I

- I

- I

- I

I

-- I I

-- I I I

- I I I

- I I I

- I - I I

- I - I I

-- I - I

-- I - I

-- I I

-

HISTORICAL PARI-MUTUEL WAGERING ACTIVITY Fi

scal

Yea

r

2008

2007

2006

2005

2004

2003

2002

2001

2000

1999

0 200

Simulcast

Total Pari-Mutuel Handle ALL PERMITHOLDERS

Fiscal Years 19981999-20072008

400 600 800 1000 1200 1400 1600 Handle ($ in millions)

Intertrack Simulcast Intertrack LiveOntrack Total Handle

1800

Fisc

al Y

ear

2008

2007

2006

2005

2004

2003

2002

2001

2000

1999

00 05 10

Total Tax as a Percentage of Handle ALL INDUSTRIES

Fiscal Years 19981999-20072008

15 20 25 30 35 40 45 50 55 60

Effective Tax Rate

Jai Alai Horse Greyhound

65

9

I I I I I I I

7 I I I I I I I

I I I I I I I I I I I I I I I I

7 I I I I I I I I I I I I I I

7 I I I I I I I

I I I I I I I

7 I I I I I I I I I I I I I I

I I I I I I I I I I I I I I I

-I I I I I I I I

I I I I I I I I -

I I I I I I I I -

I I I I I I I I -

I I I I I I I I -

I I I I I I I I -

I I I I I I I I -

I I I I I I I I

I I I I I I I I -I I I I

HISTORICAL PARI-MUTUEL WAGERING ACTIVITY

0 500 1000 1500 2000 2500 3000 3500 4000 4500 5000 5500 6000 6500 7000

Performances

1999

2000

2001

2002

2003

2004

2005

2006

2007

2008

Fisc

al Y

ear

Number of Pari-Mutuel Performances Fiscal Years 19981999-20072008

Horse Performances Jai Alai Performances Greyhound Performances Total Performances

0 10 20 30 40 50 60 70 80 90 100 110 120 130

Purses Paid ($ in millions)

1999

2000

2001

2002

2003

2004

2005

2006

2007

2008

Fisc

al Y

ear

Purses Paid Fiscal Years 19981999-20072008

Greyhound Purses Paid Horse Purses Paid Total Purses Paid

10

COMPONENTS OF PARI-MUTUEL HANDLE FROM PERFORMANCES

Fiscal Year 20072008

Greyhound Racing Associations Bet Miami Greyhounds Daytona Beach Kennel Club Inc Derby Lane Ebro Dog Track Flagler Greyhound Track Jacksonville Kennel Club Inc Jefferson County Kennel Club Inc Mardi Gras Racetrack and Gaming Center Melbourne Greyhound Park LLC Naples-Ft Myers Greyhound Track Orange Park Kennel Club Inc Palm Beach Kennel Club Penn Sanford LLC dba Sanford-Orlando Kennel Club Pensacola Greyhound Track Inc SOKC LLC dba Sanford-Orlando Kennel Club Sarasota Kennel Club Inc St Johns Greyhound Park Tampa Greyhound Track

Total Greyhound Tracks

Jai Alai Frontons Dania Jai Alai Ft Pierce Jai Alai Hamilton Jai Alai and Poker Miami Jai Alai Ocala Jai Alai Orlando-Seminole Jai Alai Summer Jai Alai Summersport Enterprises Ltd

Total Jai Alai Frontons

Thoroughbred Racing Associations Calder Race Course Inc Gulfstream Park Racing Association Inc Tampa Bay Downs Inc Tropical Park Inc

Total Thoroughbred Tracks

Harness Racing Associations Isle Casino and Racing at Pompano Park

TOTAL FOR ALL TRACKS AND FRONTONS

Permitholder Daily Revenues From

License Tax on Total Paid Pari-Mutuel Public Fee Handle To Charities Handle Pool

$157860 $557835 $46373 $3876890 $15130795 80000 115146 41250 3805493 10349152 88000 555840 211294 11145469 38266449

264480 172623 22216 851124 3006195 372100 992214 37588 5301141 21930356 50240 305108 186196 5308979 18720666

206480 104677 9533 364141 1587986 98720 347606 47543 4316571 15154299 18800 2144 2858 81254 259326

253680 980923 94205 7281190 28498722 13200 0 138830 5113310 16853836

328900 2365688 153267 18307505 68041622 2080 1780 0 1231564 4135228

87200 72335 0 692751 2462394 11200 0 31056 1282295 4427694 81760 148147 49764 2490255 9312555

122740 829104 164593 7692885 28166381 106000 638687 145493 6237388 22738813

$2343440 $8189857 $1382059 $85380205 $309042469

$130840 $0 $5160 $4294146 $13380674 14080 0 2 87947 267669 32000 0 0 (30711) 3281

118800 0 8100 4751344 13424214 13840 0 0 45509 160224 45880 0 2170 404278 1483017

111120 0 12083 4286504 12591640 93320 0 3243 3021542 9903662

$559880 $0 $30758 $16860559 $51214381

$204700 $4219367 $358053 $61841304 $247966283 136800 2207273 238706 42628999 157782609 173500 1815338 129183 25238099 100212769 103200 1740114 287786 27560457 111094972

$618200 $9982092 $1013728 $157268859 $617056633

360600 938368 25141 17737336 63907939

$3882120 $19110317 $2451686 $277246959 $1041221422

Total Handle

$19769753 14391041 50267052 4316638

28633399 24571189 2272817

19964739 364382

37108720 22119176 89196982 5370652 3314680 5752245

12082481 36975703 29866381

$406338030

$17810820 369698

4570 18302458

219573 1935345

17001347 13021767

$68665578

$314589707 202994387 127568889 140786529

$785939512

82969384

$1343912504

11

TOTAL STATE REVENUE FROM PERFORMANCES

ITW ITW SIM CHARITY

PERFORMANCES Daily Total Live Daily Total Simulcast Daily TOTAL TAXES

Fiscal Year 20072008 Tax on License Taxes and License Taxes and License and FEES Handle Fee Fees Collected Fee Fees Collected Fee COLLECTED

Greyhound Racing Associations Bet Miami Greyhounds $125816 $93440 $219256 $217114 $56000 $273114 $149645 $65260 $8420 $715695 Daytona Beach Kennel Club Inc 76519 66080 142599 0 0 0 38627 0 13920 195146 Derby Lane 232337 74080 306417 0 0 0 323503 0 13920 643840 Ebro Dog Track 172623 252240 424863 0 0 0 0 0 12240 437103 Flagler Greyhound Track 264729 237840 502569 325439 125500 450939 384364 17682 8760 1364314 Jacksonville Kennel Club Inc 93588 37040 130628 0 0 0 211520 0 13200 355348 Jefferson County Kennel Club Inc 104677 200240 304917 0 0 0 0 0 6240 311157 Mardi Gras Racetrack and Gaming Center 89049 62720 151769 112358 27500 139858 107298 38901 8500 446326 Melbourne Greyhound Park LLC 2144 14000 16144 0 0 0 0 0 4800 20944 Naples-Ft Myers Greyhound Track 608566 240960 849526 0 0 0 372357 0 12720 1234603 Orange Park Kennel Club Inc 0 0 0 0 0 0 0 0 13200 13200 Palm Beach Kennel Club 1092958 314480 1407438 258 500 758 1272472 0 13920 2694588 Penn Sanford LLC dba Sanford-Orlando Kennel Club 1780 2080 3860 0 0 0 0 0 0 3860 Pensacola Greyhound Track Inc 72335 87200 159535 0 0 0 0 0 0 159535 SOKC LLC dba Sanford-Orlando Kennel Club 0 0 0 0 0 0 0 0 11200 11200 Sarasota Kennel Club Inc 148147 72800 220947 0 0 0 0 0 8960 229907 St Johns Greyhound Park 257580 108960 366540 62 80 142 571424 38 13700 951844 Tampa Greyhound Track 276322 92080 368402 0 0 0 362365 0 13920 744687

Total Greyhound Tracks $3619170 $1956240 $5575410 $655231 $209580 $864811 $3793575 $121881 $177620 $10533297

Jai Alai Frontons Dania Jai Alai $0 $128760 $128760 $0 $0 $0 $0 $0 $2080 $130840 Ft Pierce Jai Alai 0 13440 13440 0 0 0 0 0 640 14080 Hamilton Jai Alai and Poker 0 32000 32000 0 0 0 0 0 0 32000 Miami Jai Alai 0 117680 117680 0 0 0 0 0 1120 118800 Ocala Jai Alai 0 13840 13840 0 0 0 0 0 0 13840 Orlando-Seminole Jai Alai 0 42480 42480 0 0 0 0 0 3400 45880 Summer Jai Alai 0 110000 110000 0 0 0 0 0 1120 111120 Summersport Enterprises Ltd 0 92280 92280 0 0 0 0 0 1040 93320

Total Jai Alai Frontons $0 $550480 $550480 $0 $0 $0 $0 $0 $9400 $559880

Thoroughbred Racing Associations Calder Race Course Inc $104359 $108300 $212659 $360227 $85500 $445727 $357344 $3397437 $10900 $4424067 Gulfstream Park Racing Association Inc 189920 77100 267020 144763 52000 196763 538374 1334216 7700 2344073 Tampa Bay Downs Inc 119157 93600 212757 55058 71500 126558 447166 1193957 8400 1988838 Tropical Park Inc 67324 57900 125224 120466 37000 157466 221120 1331204 8300 1843314

Total Thoroughbred Tracks $480760 $336900 $817660 $680514 $246000 $926514 $1564004 $7256814 $35300 $10600292

Harness Racing Associations Isle Casino and Racing at Pompano Park 42939 172500 215439 122277 179500 301777 142554 630598 8600 1298968

$4142869 $3016120 $7158989 $1458022 $635080 $2093102 $5500133 $8009293 $230920 $22992437

LIVE SIMULCAST

Tax on Handle

TOTAL FOR ALL TRACKS AND FRONTONS

Tax on Handle

Tax on Handle

12

~~ TOTAL REGULAR AND CHARITYSCHOLARSHIP HANDLE

TOTAL ON-TRACK TOTAL CHARITY Fiscal Year 20072008 REGULAR SCHOLARSHIP TOTAL

Live Simulcast ITW ITWS HANDLE Live Simulcast ITW ITWS HANDLE HANDLE Greyhound Racing Associations

Bet Miami Greyhounds $3833669 $8186102 $5194870 $1814603 $19029244 $196027 $279947 $198800 $65735 $740509 $19769753 Daytona Beach Kennel Club Inc 8965786 0 4835225 0 13801011 476535 0 113495 0 590030 14391041 Derby Lane 19469861 0 27585376 0 47055237 1629919 0 1581896 0 3211815 50267052 Ebro Dog Track 4024328 0 0 0 4024328 292310 0 0 0 292310 4316638 Flagler Greyhound Track 6865777 8916036 11784845 477450 28044108 194921 182966 191590 19814 589291 28633399 Jacksonville Kennel Club Inc 5648512 0 15977689 0 21626201 958575 0 1986413 0 2944988 24571189 Jefferson County Kennel Club Inc 2147387 0 0 0 2147387 125430 0 0 0 125430 2272817 Mardi Gras Racetrack and Gaming Center 5339206 5561303 6553391 1742787 19196687 227427 247812 210221 82592 768052 19964739 Melbourne Greyhound Park LLC 326774 0 0 0 326774 37608 0 0 0 37608 364382 Naples-Ft Myers Greyhound Track 18381148 0 17109249 0 35490397 898219 0 720104 0 1618323 37108720 Orange Park Kennel Club Inc 4801506 0 14836862 0 19638368 646499 0 1834309 0 2480808 22119176 Palm Beach Kennel Club 32228122 4691 54225562 0 86458375 1267445 0 1471162 0 2738607 89196982 Penn Sanford LLC dba Sanford-Orlando Kennel Club 5370652 0 0 0 5370652 0 0 0 0 0 5370652 Pensacola Greyhound Track Inc 3314680 0 0 0 3314680 0 0 0 0 0 3314680 SOKC LLC dba Sanford-Orlando Kennel Club 5343612 0 0 0 5343612 408633 0 0 0 408633 5752245 Sarasota Kennel Club Inc 11427693 0 0 0 11427693 654788 0 0 0 654788 12082481 St Johns Greyhound Park 8688455 1132 25569200 980 34259767 656853 35651 1775288 248144 2715936 36975703 Tampa Greyhound Track 10596134 0 17004410 0 27600544 992429 0 1273408 0 2265837 29866381

Total Greyhound Tracks $156773302 $22669264 $200676679 $4035820 $384155065 $9663618 $746376 $11356686 $416285 $22182965 $406338030

Jai Alai Frontons Dania Jai Alai $6757107 $0 $10766965 $0 $17524072 $101995 $0 $184753 $0 $286748 $17810820 Ft Pierce Jai Alai 322073 0 0 0 322073 47625 0 0 0 47625 369698 Hamilton Jai Alai and Poker 4570 0 0 0 4570 0 0 0 0 0 4570 Miami Jai Alai 8157583 0 9916754 0 18074337 112451 0 115670 0 228121 18302458 Ocala Jai Alai 219573 0 0 0 219573 0 0 0 0 0 219573 Orlando-Seminole Jai Alai 1650402 0 0 0 1650402 284943 0 0 0 284943 1935345 Summer Jai Alai 7253454 0 9441821 0 16695275 161570 0 144502 0 306072 17001347 Summersport Enterprises Ltd 4755818 0 8120584 0 12876402 42089 0 103276 0 145365 13021767

Total Jai Alai Frontons $29120580 $0 $38246124 $0 $67366704 $750673 $0 $548201 $0 $1298874 $68665578

Thoroughbred Racing Associations Calder Race Course Inc $28216348 $72045482 $20618763 $167887236 $288767829 $3875484 $5752794 $2595863 $13597737 $25821878 $314589707 Gulfstream Park Racing Association Inc 37984083 28952547 36561065 78123591 181621286 6051713 3267574 4686871 7366943 21373101 202994387 Tampa Bay Downs Inc 23831381 11011575 31874047 51168043 117885046 2855206 656663 3419660 2752314 9683843 127568889 Tropical Park Inc 13464854 24093289 13839256 68208192 119605591 3160753 5077513 2442191 10500481 21180938 140786529

Total Thoroughbred Tracks $103496666 $136102893 $102893131 $365387062 $707879752 $15943156 $14754544 $13144585 $34217475 $78059760 $785939512

Harness Racing Associations Isle Casino and Racing at Pompano Park 8587725 24455443 4583236 43135142 80761546 465991 586381 250704 904762 2207838 82969384

$297978273 $183227600 $346399170 $412558024 $1240163067 $26823438 $16087301 $25300176 $35538522 $103749437 $1343912504 TOTAL FOR ALL TRACKS AND FRONTONS

ON-TRACK INTERTRACK INTERTRACK

13

TOTAL INTERTRACK WAGERING HANDLE BY GUEST

Fiscal Year 20072008 HOST PERMITHOLDER

BET MIAMI DERBY MARDI NAPLES-FT ORANGE PALM TAMPA GUEST FACILITY GREYHOUNDS DAYTONA LANE FLAGLER JACKSONVILLE GRAS MYERS PARK BEACH ST JOHNS GREYHOUND Greyhound Permitholders

Bet Miami Greyhounds $0 $320197 $522053 $1873321 $734696 $0 $732912 $171332 $2653670 $638505 $1061095 Daytona Beach Kennel Club Inc 1615503 0 1216806 485674 912428 1259791 611658 729306 2386598 1320392 750606 Derby Lane 544667 531756 0 1137788 1355439 713136 1876676 1316221 6189801 2142104 424324 Ebro Dog Track 0 0 1544204 0 132712 0 0 237560 873791 295657 768919 Flagler Greyhound Track 1863313 376651 1177705 0 708132 1993029 1250968 620715 4157527 1102814 871858 Jacksonville Kennel Club Inc 430304 764230 1892881 1486155 3395250 455663 2046646 3092876 4779286 5163777 1277721 Jefferson County Kennel Club Inc 0 0 1106909 0 500652 0 0 367389 0 754375 523383 Mardi Gras Racetrack and Gaming Center 0 173383 919445 1395277 31513 0 846620 451971 2094233 492218 0 Melbourne Greyhound Park LLC 120866 187735 642527 500406 359304 204608 711972 415152 2427931 657331 439604 Naples-Ft Myers Greyhound Track 344359 201779 1166263 1129393 403966 414918 0 444709 2947014 615076 670074 Orange Park Kennel Club Inc 457203 428460 2138015 471407 0 447727 1580300 0 2757550 0 1323773 Palm Beach Kennel Club 331335 267893 1741971 1484008 1422456 536756 1678806 1408358 0 2304419 1132490 Penn Sanford LLC dba Sanford-Orlando Kennel Club 42185 128933 1263696 175427 1390843 56063 749203 0 2339731 929328 1078437 Pensacola Greyhound Track Inc 0 0 0 0 1556828 0 0 1501860 0 2445089 0 SOKC LLC dba Sanford-Orlando Kennel Club 0 136278 1460782 17916 0 0 1200366 1112656 2350709 1009985 628560 Sarasota Kennel Club Inc 0 0 2794343 0 845857 0 1464099 680743 3992092 1265819 1580876 St Johns Greyhound Park 163222 252297 694747 466575 1453801 170318 568502 1395926 3227075 2095710 477565 Tampa Greyhound Track 316644 718625 5073411 1048070 1056231 446493 1607376 978959 4501893 1591192 2940790

Total Greyhound Permitholders $6229601 $4488217 $25355758 $11671417 $16260108 $6698502 $16926104 $14925733 $47678901 $24823791 $15950075

Jai Alai Permitholders Dania Jai Alai $429125 $0 $0 $0 $0 $1276948 $0 $0 $0 $0 $5547 Ft Pierce Jai Alai 100339 0 381557 271582 321939 124856 0 294208 2406445 482664 233847 Hamilton Jai Alai and Poker 157941 222141 588812 0 477027 185506 0 550517 828278 764400 330268 Miami Jai Alai 0 0 0 0 0 0 0 0 0 0 0 Ocala Jai Alai 58602 124485 308864 530700 270602 71637 255820 264022 1114630 471277 213271 Orlando-Seminole Jai Alai 0 0 0 0 0 0 0 0 0 0 0 Summer Jai Alai 0 0 0 0 0 0 0 0 0 0 0 Summersport Enterprises Ltd 109949 0 0 0 0 0 0 0 0 0 0

Total Jai Alai Permitholders $855956 $346626 $1279233 $802282 $1069568 $1658947 $255820 $1108747 $4349353 $1718341 $782933

Thoroughbred Permitholders Calder Race Course Inc $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 Gulfstream Park Racing Association Inc 0 0 0 0 0 0 0 0 0 0 0 Ocala Breeders Sales 0 0 370093 0 249776 0 0 235185 1113285 383067 197233 Tampa Bay Downs Inc 0 113877 2162188 0 384650 0 647429 401506 1842662 668413 1347577 Tropical Park Inc 0 0 0 0 0 0 0 0 0 0 0

Total Thoroughbred Permitholders $0 $113877 $2532281 $0 $634426 $0 $647429 $636691 $2955947 $1051480 $1544810

Harness Permitholders Isle Casino and Racing at Pompano Park 188451 0 0 0 0 231542 0 0 712523 0 0

TOTAL FOR ALL PERMITHOLDERS $7274008 $4948720 $29167272 $12473699 $17964102 $8588991 $17829353 $16671171 $55696724 $27593612 $18277818

Note Figures above include handle from charityscholarship performances

CO

NTIN

UED

ON

NEXT PA

GE

14

TOTAL INTERTRACK WAGERING HANDLE BY GUEST

scal Year 20072008Fi

GUEST FACILITY G

DANIA MIAMI SUMMER SUMMERSPORT

HOST PERMITHO

CALDER

LDER

GULFSTREAM PARK

TAMPA BAY DOWNS

TROPICAL PARK

POMPANO PARK

reyhound Permitholders Bet Miami Greyhounds $71455 $0 $0 $25308 $2143688 $0 $0 $1027407 $3217279 Daytona Beach Kennel Club Inc 370884 345355 342578 306303 6219441 2065226 3582421 2274939 2035961 Derby Lane 400206 1298627 1174660 263459 14341493 4553604 9231214 5623223 2387288 Ebro Dog Track 206059 0 0 158723 1655725 881390 461380 542785 0 Flagler Greyhound Track 0 0 0 0 3259551 2135726 29664 1234231 3439140 Jacksonville Kennel Club Inc 297686 461290 449578 203737 2770002 1062284 1486389 1086663 372800 Jefferson County Kennel Club Inc 118961 0 0 85971 0 0 0 0 0 Mardi Gras Racetrack and Gaming Center 171394 0 0 0 573637 1234654 42321 11218 2615036 Melbourne Greyhound Park LLC 718179 755821 715685 535087 8474187 3668978 4643641 3482257 782535 Naples-Ft Myers Greyhound Track 0 0 0 0 11388928 6214826 8361375 4907703 2010190 Orange Park Kennel Club Inc 176546 186694 213201 129328 1512972 419695 750773 274779 430038 Palm Beach Kennel Club 848458 936196 820191 632213 30944142 23306276 4142773 14610322 5946803 Penn Sanford LLC dba Sanford-Orlando Kennel Club 0 0 0 0 7383469 0 276649 669083 692069 Pensacola Greyhound Track Inc 0 0 0 0 773982 456119 765260 337408 0 SOKC LLC dba Sanford-Orlando Kennel Club 0 0 0 0 94737 2341357 3735226 1928848 870482 Sarasota Kennel Club Inc 0 0 0 0 8935731 3700307 5828683 3779169 954848 St Johns Greyhound Park 133286 271383 295950 99738 8155143 2954537 4327535 2972357 1527437 Tampa Greyhound Track

tal Greyhound Permitholders

305842 923442 874931 223579 8065750 2544039 5201448 3179327 1900483

To $3818956 $5178808 $4886774 $2663446 $116692578 $57539018 $52866752 $47941719 $29182389

Jai Alai Permitholders Dania Jai Alai $0 $1070874 $342315 $0 $1041847 $1387400 $40658 $308989 $3159556 Ft Pierce Jai Alai 174820 826347 827691 151636 5119725 2061530 2744884 1893526 842688 Hamilton Jai Alai and Poker 178401 63707 42454 130251 1157486 398501 724541 413077 59 Miami Jai Alai 1798880 0 0 365501 34545 178485 11806 139815 1039975 Ocala Jai Alai 244059 425447 463032 88189 2906187 970679 1851799 969720 527893 Orlando-Seminole Jai Alai 1516478 1362163 1300096 1294233 17003078 5123321 9319740 6138759 5516055 Summer Jai Alai 594269 0 0 1423895 484200 0 0 52935 920611 Summersport Enterprises Ltd 0 210554 870130 0 1523238 0 0 473522 2642604

Total Jai Alai Permitholders $4506907 $3959092 $3845718 $3453705 $29270306 $10119916 $14693428 $10390343 $14649441

Thoroughbred Permitholders Calder Race Course Inc $0 $0 $0 $0 $0 $0 $657951 $0 $0 Gulfstream Park Racing Association Inc 0 0 0 0 16936195 0 7820112 11772505 0 Ocala Breeders Sales 81731 237652 236304 52614 10097325 3809993 5775492 3730895 1002588 Tampa Bay Downs Inc 164752 656872 617527 132035 23225339 8488681 0 9993847 3386258 Tropical Park Inc

tal Thoroughbred Permitholders

0 0 0 0 0 30206293 4621554 0 653168

To

H

T

$246483 $894524 $853831 $184649 $50258859 $42504967 $18875109 $25497247 $5042014

arness Permitholders Isle Casino and Racing at Pompano Park 2379372 0 0 1922060 8477856 16574569 2778775 11160811 0

OTAL FOR ALL PERMITHOLDERS $10951718 $10032424 $9586323 $8223860 $204699599 $126738470 $89214064 $94990120 $48873844

CO

NTIN

UED

FRO

M PR

EVIOU

S PAG

E

TOTAL

$15192918 28831870 55505686 7758905

24221024 32975218 3457640

11052920 30443806 41220573 13698461 94495866 17175116 7836546

16887902 35822567 31703104 43498525

$511778647

$9063259 19260284 7213367 3569007

12130915 48573923 3475910 5829997

$109116662

$657951 36528812 27573233 54233613 35481015

$154474624

44425959

$819795892

Note Figures above include handle from charityscholarship performances

15

CHARITY AND SCHOLARSHIP PERFORMANCES

Each permitholder may operate up to five additional days designated as charity or scholarship days during their regular meet Proceeds from these additional days are paid to approved charities major state and private institutions of higher learning community colleges the Historic Resources Operating Trust Fund or the Board of Governors Operations and Maintenance Trust Fund A list of proposed recipients is submitted annually by the permitholder to the division Typically the amount contributed to charitable organizations is determined by calculating the amount of taxes due to the state had it been a regular performance A minimum of $2469657 was paid to charitable organizations during Fiscal Year 20072008 bringing the total proceeds disbursed since 1985 to $64738381

RACING SCHOLARSHIP TRUST FUND

The Board of Governors Operations and Maintenance Trust Fund within the Department of Education is used to provide scholarships to deserving students who are attending Floridas colleges and universities A total of $16872378 has been paid to this fund since the program began in 1949 The amount contributed to the fund this fiscal year is detailed below

Racing Scholarship Trust Fund Washington County Kennel Club Inc $3303

Total For 20072008 Fiscal Year $3303

ABANDONED WINNING TICKETS

Abandoned pari-mutuel tickets are winning tickets that remain uncashed for a period of one year The value of greyhound and jai alai abandoned tickets for live on-track races or games escheat to the state These funds are deposited into the State School Fund for the support and maintenance of Floridas public schools Since 1957 the total paid into this fund is $87881715 The amount collected in abandoned winning tickets for the State School Fund for this fiscal year is detailed below

Abandoned Winning Tickets Greyhound Permitholders $1317137 Jai Alai Permitholders $153173 Total For 20072008 Fiscal Year $1470310

In harness and quarter horse racing abandoned winning tickets are paid to the respective breedersrsquo associations Abandoned winning tickets from thoroughbred horse racing are retained by the permitholder

16

Ibull

CARDROOM COMPARATIVE DATA

During Fiscal Year 20072008 there were 21 licensed permitholders that operated a cardroom at their facility The number of cardroom tables increased from 469 in Fiscal Year 20062007 to 739 i n Fiscal Year 20072008 Cardroom gross receipts increased from $54208544 to $90863855 and as a result total state revenue increased from $5746355 in Fiscal Year 20062007 to $9961385 this fiscal year

Cardroom tax revenue is distributed 50 between the Pari-Mutuel Wagering Trust Fund and th e General Revenue Fund In accordance with Section 849086(13)(h) Florida Statutes one quarter o f the moneys deposited into the Pari-Mutuel Wagering Trust Fund must be distributed to counties an d municipalities that approved the cardroom In October 2008 the division distributed approximatel y $1135798 to the countiesmunicipalities

CARDROOM GROSS RECEIPTS AND TOTAL STATE REVENUE FISCAL YEARS 19981999 THROUGH 20072008

$0 $10 $20 $30 $40 $50 $60 $70 $80 $90

$100

Mill

ions

1998

1999

1999

2000

2000

2001

2001

2002

2002

2003

2003

2004

2004

2005

2005

2006

2006

2007

2007

2008

Cardroom Gross Receipts Total State Revenue

CARDROOM GROSS RECEIPTS AND STATE REVENUE SUMMARY

Fiscal Year Total Cardroom Gross Receipts

Gross Receipts Tax

Table Fees Collected

Total State Revenue (Gross Receipts Tax

plus Table Fees)

Total State Revenue as a

Percent of Gross Receipts

19981999 $4394499 $439351 $120500 $559851 1274 19992000 $3743212 $374321 $101500 $475821 1271 20002001 $3165525 $316552 $74500 $391052 1235 20012002 $2837775 $283778 $76000 $359778 1268 20022003 $2767231 $276723 $74500 $351223 1269 20032004 $18498426 $1849843 $250500 $2100343 1135 20042005 $38089764 $3808977 $238000 $4046977 1062 20052006 $44433359 $4443337 $264000 $4707337 1059 20062007 $54208544 $5420855 $325500 $5746355 1060 20072008 $90863855 $9086385 $875000 $9961385 1096

17

COMPONENTS OF CARDROOM REVENUE BY ASSOCIATION

scal Year 20072008Fi

Greyhound Racing Associations Daytona Beach Kennel Club Inc Derby Lane Ebro Dog Track Flagler Greyhound Track Jefferson County Kennel Club Inc Mardi Gras Racetrack and Gaming Center Melbourne Greyhound Park LLC Naples-Ft Myers Greyhound Track Orange Park Kennel Club Inc Palm Beach Kennel Club Sarasota Kennel Club Inc St Johns Greyhound Park Tampa Greyhound Track tal Greyhound PermitholdersTo

Jai Alai Permitholders DaniaSummersportFt Pierce Jai Alai Hamilton Jai Alai and Poker MiamiSummerJai Alai Ocala Jai Alai

Total Jai Alai Permitholders

Thoroughbred Racing Associations Gulfstream Park Racing Association Inc Tampa Bay Downs Inc tal Thoroughbred PermitholdersTo

Harness Racing Associations Isle Casino and Racing at Pompano Park

TAL FOR ALL PERMITHOLDERSTO

Tournament County Gross Gross Gross Table Fees Total Taxes

Municipality Receipts Receipts Receipts Tax Collected and Fees

Volusia 6398578 484861 688344 72000 760344 Pinellas 6061846 1609561 767141 50000 817141

Washington 3149083 74326 322341 22000 344341 Dade 4289859 40082 432994 18000 450994

Jefferson 1141104 50750 119185 22000 141185 Hallandale 2660545 41690 270223 40000 310223

Brevard 5032809 434380 546719 45000 591719 Lee 5695292 515065 621036 36000 657036

Town of Orange Park 1621387 10852 163224 80000 243224 Palm Beach 9211632 992646 1020428 68000 1088428

Sarasota 3938604 1624165 556277 32000 588277 St Johns 8104392 681412 878580 44000 922580

Hillsborough $2098756 291124 $238988 $22000 $260988 59403886 6850914 6625480 551000 7176480

Hallandale

1147983 244911 139289 26000 165289 St Lucie 921326 21501 94283 74000 168283 Hamilton 1846779 100570 194735 15000 209735

Dade 1330788 57541 138833 48000 186833 Marion 465574 7260 47283 56000 103283

5712450

431783 614423 219000 833423

Broward 3592724 252406 384513 25000 409513 Hillsborough 3299351 986607 428596 38000 466596

6892075 1239013 813109 63000 876109

Broward 9546654 787080 1033373 42000 1075373

$81555065 $9308790 $9086385 $875000 $9961385

(1) 18th of total gross receipts tax is distributed to counties or municipalities

Note Effective July 1 2007 the table fee collected is $1000 per table

18

SLOT COMPARATIVE DATA

Florida pari-mutuel facilities began slot machine operations in Broward County during the 20062007 Fiscal Year On January 29 2008 Miami-Dade County held a local referendum and passed slot machine gaming in their county

During Fiscal Year 20072008 the total amount wagered by patrons was $3023981126 Average daily revenue per slot machine was $182 Total net slot revenue was $241120630 In accordance with Section 551106(2)(a) Florida Statutes the tax rate on net slot machine revenue is 50 as a result the total taxes paid to the state was $120560316

bull Gulfstream Park Racing Association paid $19618764 in taxes representing 16 of the total taxes bull Mardi Gras Racetrack and Gaming Center paid $39550545 in taxes representing 33 of the total taxes and

bull Pompano Park Racing paid $61391007 in taxes representing 51 of the total taxes

Taxes paid on net slot machine revenue were accounted for by the division then immediately transferred to the Department of Educations Educational Enhancement Trust Fund

Gulfstream Operations Began 11152006

Mardi Gras Operations Began 12282006

Pompano Park Operations Began 04142007 TOTAL

FY 200607 FY 200708 FY 200607 FY 200708 FY 200607 FY 200708 FY 200607 FY 200708 Average Number of Machines 834 887 1150 1239 1500 1500 2281 3626 Number of Operating Days 228 366 185 366 78 366 228 366 Average Revenue per Machine $161 $121 $216 $174 $193 $224 $191 $182 Amount Wagered $322637778 $501200320 $517732918 $898612565 $273737770 $1624168241 $1114108466 $3023981126 Amount Won By Patrons $291991699 $458031144 $471834882 $816752882 $251151459 $1492832705 $1014978040 $2771616730

Promotional Credits $0 $3970805 $0 $2819819 $0 $4662829 $0 $11453454 30-Day Unclaimed Tickets $60109 $39156 $231437 $55817 $19988 $109307 $311533 $204280

Winnings withheld from Excluded Persons $0 $0 $0 $5408 $0 $0 $0 $5408 Net Slot Machine Revenue $30706188 $39237527 $46129473 $79101089 $22606298 $122782015 $99441960 $241120631

State Tax Revenue $15353094 $19618764 $23064737 $39550545 $11303149 $61391007 $49720980 $120560316 Permitholder Revenue $15353094 $19618764 $23064737 $39550545 $11303149 $61391007 $49720980 $120560316

FISCAL YEAR 20072008

NET SLOT MACHINE REVENUE PROMOTIONAL CREDITS AMOUNT WON BY PATRONS

Gulfstream $458031144

17

Pompano Park $1496832705

53 Mardi Gras

$816752882 30

Gulfstream $3970805

35

Mardi Gras $2819819

25

Pompano Park $4662829

40

Gulfstream $39237527

16

Mardi Gras $79101089

33

Pompano Park $122782015

51

19

I

_jl -

~ ------

--

__ T

- - -- --- -_IF ~

-

Daily Revenue per Machine Compared to Average Number of Machines For Fiscal Years 20062007 and 20072008

GULFSTREAM PARK RACING AND CASINO

$0 $50

$100 $150 $200 $250 $300 $350 $400 $450

Jul-0

6

Aug-06

Sep-06

Oct-06

Nov-06

Dec-06

Jan-07

Feb-07

Mar-07

Apr-07

May-07

Jun-07

Jul-0

7

Aug-07

Sep-07

Oct-07

Nov-07

Dec-07

Jan-08

Feb-08

Mar-08

Apr-08

May-08

Jun-08

Dai

ly R

even

ue p

er M

achi

ne

0 200 400 600 800 1000 1200 1400 1600 1800 2000

Ave

rage

Num

ber o

f Mac

hine

s

Revenue per Machine Machines

MARDI GRAS RACETRACK AND GAMING CENTER

ISLE CASINO AND RACING AT POMPANO PARK

$0 $50

$100 $150 $200 $250 $300 $350 $400 $450

Jul-0

6

Aug-06

Sep-06

Oct-06

Nov-06

Dec-06

Jan-07

Feb-07

Mar-07

Apr-07

May-07

Jun-07

Jul-0

7

Aug-07

Sep-07

Oct-07

Nov-07

Dec-07

Jan-08

Feb-08

Mar-08

Apr-08

May-08

Jun-08

Dai

ly R

even

ue p

er M

achi

ne

0 200 400 600 800 1000 1200 1400 1600 1800 2000

Ave

rage

Num

ber o

f Mac

hine

s

Revenue per Machine Machines

$0 $50

$100 $150 $200 $250 $300 $350 $400 $450

Jul-0

6

Aug-06

Sep-06

Oct-06

Nov-06

Dec-06

Jan-07

Feb-07

Mar-07

Apr-07

May-07

Jun-07

Jul-0

7

Aug-07

Sep-07

Oct-07

Nov-07

Dec-07

Jan-08

Feb-08

Mar-08

Apr-08

May-08

Jun-08

Dai

ly R

even

ue p

er M

achi

ne

0 200 400 600 800 1000 1200 1400 1600 1800 2000

Ave

rage

Num

ber o

f Mac

hine

s

Revenue per Machine Machines

ALL FACLITIES COMBINED

Dai

ly R

even

ue p

er M

achi

ne $450

$400 $350 $300 $250 $200 $150 $100

$50 $0

l-uJ6 6 6 6 6 7 7 7 7 7 70 -06

-0 -0 -0 -0 -0 -0 -0 -0 -07

-0 0 -g p t v c n b r r y n l- gu e c o e a e a p a u u uA S O N D J F M A JM J A

Revenue per Machine

7 8 807 7 7 7 8 8 8-0 -0 -0 -0 -0 -0 -0 -0 -08

-0p t v c n b r r y ne c o e a e a p a uS O N D J F M A M J

Machines

Ave

rage

Num

ber o

f Mac

hine

s 6000

5000

4000

3000

2000

1000

0

20

DA

TA B

Y A

SS

OC

IATI

ON

FA

CIL

ITY

Pari-Mutuel Facilities by Permit Type

Key

- 16 Greyhound Tracks

6 Jai-Alai Frontons

-0 0

-e

3 Thoroughbred Tracks

1 Harness Track

1 Limited lntertrack Wagering Permit (5506308 FS)

3 Division Regional Offices

21 Cardrooms

3 Slot Machine Gaming Facilities

middot1ton Jai Alai Ham1

P rce Jai Alai Fort 1e ____ ~

h Kennel Club Palm Beac

Dania I Summersport Jai Alai

Mardi Gras Racetrack Bet Miami

Gulfstream Park

Calder Tropical Park

J i Alai middot middot 1 Summer a M1am1

Flagler Greyhound

2008 October 01

21

GREYHOUND ASSOCIATIONS

Florida remains the leader in greyhound racing in the United States with 18 permitholders operating at 13 tracks throughout the state A total of 4479 performances including charity and scholarship performances were conducted during this past fiscal year a decrease of nine percent from the previous fiscal year

During Fiscal Year 20072008 handle wagered at live greyhound performances decreased by 12 percent Intertrack handle wagered on broadcasts of live Florida greyhound performances decreased by 12 percent Simulcast handle wagered on broadcasts of performances from outside the state decreased by 23 percent Intertrack simulcast handle wagered on broadcast of performances from outside the state increased by 12 percent Overall total handle decreased by 13 percent for the Florida greyhound industry

Total paid attendance decreased by 41 percent from the prior year The division reports only paid attendance and does not include free admissions or complimentary passes in its data Total greyhound revenue to the state decreased by 15 percent during Fiscal Year 20072008 The greyhound industry accounted for approximately 46 percent of Floridarsquos total revenue and 31 percent of total handle from pari-mutuel performances

Based on audits conducted by the division greyhound permitholders paid $29048989 in purses during Fiscal Year 20072008 which excludes stakes fees and sponsor contributions The races conducted during the past year by greyhound permitholders is shown in detail on the individual permitholder pages of this section

All of Floridarsquos greyhound permitholders actively sponsor greyhound adoption programs Many of the statersquos greyhound tracks provide for on-site adoption booths animal welfare funding advertising special events and public information Florida Statutes provide that greyhound permitholders receive credits applicable against taxes in an amount equal to the uncashed tickets remitted to the state in the prior fiscal year Each permitholder is required to pay an amount equal to 10 percent of the amount of the credit received to any bona fide organization which promotes or encourages greyhound adoptions During Fiscal Year 20072008 total contributions provided to greyhound adoption units amounted to $201949 which exceeded the minimum statutory requirement

Total Performances 4479 Total Paid Attendance 1006115

Total Racing Days 3514 Total Admission Tax $67344

Bet Miami Greyhounds Broward County

See Mardi Gras Racetrack and Gaming Centers contact information for detail

Meet Period 7012007 to 12312007 and 6012008 to 06302008 at Mardi Gras Racing Results Performances 140 Paid Attendance Racing Days 140 Total Admission Tax Purses Paid $1615540

0 $0

Daytona Beach Kennel Club Inc Volusia County

Website wwwdaytonagreyhoundcom Mailing Address P O Box 11470 Daytona Beach Florida 32120 Street Address 960 South Williamson Road Daytona Beach Florida 32114 Meet Period 7012007 to 6302008 Racing ResultsPerformances 410 Paid Attendance Racing Days 312 Total Admission Tax Purses Paid $1660136

Telephone 3862526484 Fax 3862524808

147081 $507

22

Website Mailing Address Street Address

Meet Period

Racing ResultsPerformances Racing Days Purses Paid

Derby Lane St Petersburg Kennel Club Inc

Pinellas County

wwwderbylanecom P O Box 22099 St Petersburg Florida 33742-2099 10490 Gandy Boulevard St Petersburg Florida 33702-2395

7012007 to 8182007 and 1012008 to 6302008

292 Paid Attendance 198 Total Admission Tax

$3344976

Telephone Fax

3446 $0

7278123235 7278123305

Website MailingStreet Address

Meet Period

Racing ResultsPerformances Racing Days Purses Paid

Ebro Dog Track Washington County Kennel Club Inc

Washington County

wwwebrogreyhoundparkcom 6558 Dog Track Road Ebro Florida 32437

7022007 to 12012007 and 152008 to 6302008

262 Paid Attendance 214 Total Admission Tax

$665281

Telephone Fax

32953 $5720

8502343943 8505354442

Website Mailing Address Street Address

Meet Period

Racing ResultsPerformances Racing Days Purses Paid

Flagler Greyhound Track West Flagler Associates Ltd

Dade County

wwwflaglerdogscom P O Box 350940 Miami Florida 33135-0940 401 NW 38th Court Miami Florida 33126

7012007 to 6302008

361 Paid Attendance 362 Total Admission Tax

$1934808

Telephone Fax

0 $0

3056493000 3056314525

Website Mailing Address Street Address Meet Period Racing Results Performances Racing Days Purses Paid

Jacksonville Kennel Club Inc Duval County

wwwjaxkennelcom P O Box 959 Orange Park Florida 32067-0959 1440 North McDuff Avenue Florida 32205 7012007 to 9032007 and 5282008 to 6302008 at Orange Park

115 Paid Attendance 86 Total Admission Tax

$1413236

Telephone Fax

26204 $0

9046460001 9046460420

Website Mailing Address Street Address

Meet Period

Racing Results Performances Racing Days Purses Paid

Jefferson County Kennel Club Inc Jefferson County

wwwjckcgreyhoundscom P O Box 400 Monticello Florida 32345 3079 North Jefferson Street Monticello Florida 32344

7022007 to 9082007 and 5282008 to 6302008

223 Paid Attendance 223 Total Admission Tax

$576563

Telephone Fax

27160 $2728

8509972561 8509973871

23

Website Mailing Address Street Address

Meet Period

Racing Results Performances Racing Days Purses Paid

Mardi Gras Racetrack and Gaming Center Hartman amp Tyner Inc

Broward County

wwwplaymardigrascom P O Box 2007 Hollywood Florida 33022 831 North Federal Highway Hallandale Beach Florida 33009

1012008 to 5312008

152 Paid Attendance 152 Total Admission Tax

$1597917

Telephone Fax

0 $0

9549243200 9549243143

Website MailingStreet Address Meet Period Racing Results Performances Racing Days Purses Paid

Melbourne Greyhound Park LLC Brevard County

wwwmelbournegreyhoundparkcom 1100 North Wickham Road Melbourne Florida 32935

12262007 to 4262008

107 Paid Attendance 71 Total Admission Tax

$422370

Telephone Fax

21157 $399

3212599800 3212593437

Website Mailing Address Street Address Meet Period Racing Results Performances Racing Days Purses Paid

Naples-Ft Myers Greyhound Track Bonita-Fort Myers Corporation

Lee County wwwnaplesfortmyersdogscom P O Box 2567 Bonita Springs Florida 34133-2567 10601 Bonita Beach Road SW Bonita Springs Florida 34135 7012007 to 6302008

410 Paid Attendance 326 Total Admission Tax

$2298746

Telephone Fax

255495 $37445

2399922411 2399479244

Website Mailing Address Street Address Meet Period Racing Results Performances Racing Days Purses Paid

Orange Park Kennel Club Inc Clay County

wwwjaxkennelcom P O Box 959 Orange Park Florida 32067-0959 455 Park Avenue Orange Park Florida 32073 12052007 to 3102008

112 Paid Attendance 84 Total Admission Tax

$1252565

Telephone Fax

24563 $0

9046460001 9046460420

Website MailingStreet Address Meet Period Racing Results Performances Racing Days Purses Paid

Palm Beach Kennel Club Investment Corporation of Palm Beach

Palm Beach County wwwpbkennelclubcom 1111 North Congress Avenue West Palm Beach Florida 33409-6317 7012007 to 6302008

466 Paid Attendance 363 Total Admission Tax

$4821349

Telephone Fax

220086 $12853

5616832222 5614711298

Website Mailing Address Street Address Meet Period Racing ResultsPerformances Racing Days Purses Paid

Pensacola Greyhound Track Inc Escambia County

wwwpensacolagreyhoundparkcom P O Box 12824 Pensacola Florida 32591-2824 951 Dog Track Road Pensacola Florida 32506-8236 7012007 to 6292008

212 Paid Attendance 165 Total Admission Tax

$725502

Telephone Fax

0 $0

8504558595 8504538883

24

Penn Sanford LLC dba Sanford-Orlando Kennel Club Seminole County

See SOKC LLCs contact information for detail Meet Period 7012007 to 6292008

Racing ResultsPerformances 217 Paid Attendance Racing Days 141 Total Admission Tax Purses Paid $784903

32228 $3867

SOKC LLC dba Sanford-Orlando Kennel Club Seminole County

Website wwwfloridagreyhoundracingcom Mailing Address P O Box 50280 Longwood Florida 32752 Street Address 301 Dog Track Road Longwood Florida 32750 Meet Period 11012007 to 5022008 Racing ResultsPerformances 229 Paid Attendance Racing Days 152 Total Admission Tax Purses Paid $838829

TelephoneFax

41031 $0

4078311600 4078313997

Sarasota Kennel Club Inc Sarasota County

Website wwwsarasotakennelclubcom MailingStreet Address 5400 Bradenton Road Sarasota Florida 34234 Meet Period 7022007 to 5032008 Racing ResultsPerformances 352 Paid Attendance Racing Days 219 Total Admission Tax Purses Paid $1399180

TelephoneFax

145858 $3692

9413557744 9413512207

St Johns Greyhound Park Bayard Raceways Inc

St Johns County Website wwwjaxkennelcom Mailing Address P O Box 959 Orange Park Florida 32067-0959 Street Address 6322 Racetrack Road Jacksonville Florida 32259 Meet Period 9052007 to 12032007 and 3122008 to 5262008 at Orange Park Racing ResultsPerformances 192 Paid Attendance Racing Days 143 Total Admission Tax Purses Paid $1900576

Telephone Fax

28853 $133

9046460001 9046460420

Tampa Greyhound Track Associated Outdoor Clubs Inc

Hillsborough County Website wwwtampadogscom Mailing Address P O Box 8096 Tampa Florida 33674-8096 Street Address 8300 North Nebraska Avenue Tampa Florida 33604 Meet Period 7012007 to 8192007 and (8202007 to 12312007 at Derby Lane) Racing ResultsPerformances 227 Paid Attendance Racing Days 163 Total Admission Tax Purses Paid $1796512

Telephone Fax

0 $0

8139324313 8139325048

25

JAI ALAI FRONTON ASSOCIATIONS

Florida was the first state in the nation to conduct jai alai performances with the first fronton being built in 1926 There are currently eight jai alai permitholders operating at six frontons throughout Florida In fact Florida is now the only state where jai alai games are conducted A total of 1094 regular performances including charity and scholarship performances were conducted during this past fiscal year a decrease of 20 percent from the previous fiscal year

During Fiscal Year 20072008 handle wagered at live jai alai performances decreased by 19 percent Intertrack handle wagered on broadcasts of live Florida jai alai performances decreased by 13 percent There are no longer any other states that conduct jai alai therefore there was no simulcast or intertrack simulcast handle Total handle declined by 16 percent for the Florida jai alai industry

Revenue to the state decreased by three percent during Fiscal Year 20072008 The jai alai industry accounted for approximately two percent of Floridarsquos total revenue and five percent of total handle from pari-mutuel performances Permitholders reported paying $7755267 in playersrsquo awards

Total paid attendance decreased by 52 percent from the prior year The division reports only paid attendance and does not include free admissions or complimentary passes in its data

Total Performances 1094 Total Paid Attendance 160960 Total Gaming Days 833 Total Admission Tax $0

Dania Jai Alai A Divison of the Aragon Group

A Boyd Gaming Company Broward County

Website wwwdania-jai-alaicom Mailing Address P O Box 96 Dania Beach Florida 33004 TelephoneStreet Address 301 East Dania Beach Boulevard Dania Beach Florida 33004 Fax Meet Period 12012007 to 6292008 Gaming ResultsPerformances 240 Paid Attendance 0 Racing Days 180 Total Admission Tax $0 Players Awards Paid $1751505

9549272841 9549209095

Ft Pierce Jai Alai Florida Gaming Centers Inc

St Lucie County Website wwwfla-gamingcom TelephoneMailingStreet Address 1750 South Kings Highway Ft Pierce Florida 34945-3099 Fax Meet Period 4042008 to 5312008 Miscellaneous Revenue to State $34919 (See Section 5509511(4) Florida Statutes for detail) Gaming ResultsPerformances 44 Paid Attendance 0 Racing Days 35 Total Admission Tax $0 Players Awards Paid $150000

7724647500 7724640099

Hamilton Jai Alai and Poker Richmond Entertainment Inc

Hamilton County Website wwwhamiltondownsjaialaicom TelephoneMailingStreet Address 6968 US Highway 129 South Jasper Florida 32052 Fax Meet Period 7012007 to 10252007 Gaming ResultsPerformances 100 Paid Attendance 9220 Racing Days 100 Total Admission Tax $0 Players Awards Paid $205191

3866380011 3866380033

26

Miami Jai Alai Florida Gaming Centers Inc

Dade County

Website wwwfla-gamingcom Telephone MailingStreet Address 3500 NW 37th Avenue Miami Florida 33142 Fax Meet Period 11012007 to 5072008

Gaming Results Performances 216 Paid Attendance 23568 Racing Days 162 Total Admission Tax $0 Players Awards Paid $1986750

3056336400 3056347013

Ocala Jai Alai Second Chance Jai Alai LLC

Marion County

Website wwwocalajaialaicom Mailing Address P O Box 580 Orange Lake Florida 32681 Telephone Street Address 4601 NW Highway 318 Reddick Florida 32686 Fax Meet Period 4032008 to 4302008 Miscellaneous Revenue to State $15733 (See Section 5509511(4) Florida Statutes for detail)

Gaming Results Performances 40 Paid Attendance 0 Racing Days 20 Total Admission Tax $0 Players Awards Paid $102869

3525912345 3525913402

Orlando-Seminole Jai Alai Florida Jai Alai Inc Seminole County

Website wwworlandojaialaicom Mailing Address P O Box 300107 Fern Park Florida 32730 Telephone Street Address 6405 South Highway 17-92 Fern Park Florida 32730 Fax Meet Period 1012008 to 3302008 Miscellaneous Revenue to State $44200 (See Section 5509511(4) Florida Statutes for detail)

Gaming Results Performances 81 Paid Attendance 18578 Racing Days 55 Total Admission Tax $0 Players Awards Paid $303775

4073396221 4078314689

Summer Jai Alai Dade County

See Miami Jai Alais contact information for detail Meet Period 7012007 to 10312007 and 5082008 to 6302008 at Miami Jai Alai

Gaming Results Performances 202 Paid Attendance 72605 Racing Days 152 Total Admission Tax $0 Players Awards Paid $1986750

Summersport Enterprises Ltd A Boyd Gaming Company

Broward County

See Dania Jai Alais contact information for detail Meet Period 7012007 to 11302007 at Dania Jai Alai

Gaming Results Performances 171 Paid Attendance 36989 Racing Days 129 Total Admission Tax $0 Players Awards Paid $1268427

27

THOROUGHBRED ASSOCIATIONS

Florida continues to be a premier thoroughbred racing state with four permitholders operating at three tracks located in Central and South Florida A total of 349 regular performances including charity and scholarship performances were conducted during this past fiscal year which reflects no change from the previous fiscal year

During Fiscal Year 20072008 handle on live thoroughbred performances decreased 23 percent and intertrack handle wagered increased eight percent Simulcast handle wagered on broadcasts of performances from outside the state decreased by 26 percent while intertrack simulcast handle increased by seven percent Overall total handle declined by six percent for the Florida thoroughbred industry

Total revenue to the state during Fiscal Year 20072008 decreased six percent from the prior year The thoroughbred industry accounted for approximately 46 percent of Floridarsquos total revenue and 58 percent of total handle from pari-mutuel performances

Total paid attendance decreased by 20 percent from the prior year The division reports only paid attendance and does not include free admissions or complimentary passes in its data

Total Performances 349 Total Paid Attendance 252673 Total Racing Days 352 Total Admission Tax $53505

Calder Race Course Inc Dade County

Website wwwcalderracecoursecom Mailing Address P O Box 1808 Miami Florida 33055-0808 Street Address 2101 NW 27th Avenue Miami Florida 33056

Meet Period 7012007 to 10142007 and 4252008 to 6302008 Racing ResultsPerformances 109 Paid Attendance Racing Days 109 Total Admission Tax Purses Paid $27295808

Telephone Fax

74495 $15588

3056251311 3056202569

Gulfstream Park Racing Association Inc Broward County

Website wwwcasinoatgulfstreamcomhomehtml MailingStreet Address 901 South Federal Highway Hallandale Beach Florida 33009 Meet Period 1032008 to 4202008 Racing ResultsPerformances 86 Paid Attendance Racing Days 89 Total Admission Tax Purses Paid $30309087

Telephone Fax

0 $0

9544547000 9544546479

Tampa Bay Downs Inc Hillsborough County

Website wwwtampabaydownscom Mailing Address P O Box 2007 Oldsmar Florida 34677 Street Address 11225 Race Track Road Tampa Florida 33626 Meet Period 12082007 to 5042008 Racing ResultsPerformances 94 Paid Attendance Racing Days 94 Total Admission Tax Purses Paid $15474950

Telephone Fax

139683 $30326

8138554401 8132611961

Tropical Park Inc Dade County

See Calders contact information for detail Meet Period 10152007 to 1022008 at Calder Race Course Racing ResultsPerformances 60 Paid Attendance Racing Days 60 Total Admission Tax Purses Paid $12330361

38495 $7591

28

29

HARNESS ASSOCIATIONS

Pompano Park is the only permitholder currently conducting harness horse racing performances in the State of Florida A total of 158 regular performances including charity and scholarship performances were conducted during this past fiscal year a decrease of nine percent from the previous fiscal year

During Fiscal Year 20072008 handle wagered at live harness performances decreased by 12 percent Intertrack handle wagered on broadcasts of live Florida harness performances decreased by 15 percent Simulcast handle wagered on broadcasts of performances from outside the state decreased by 13 percent while intertrack simulcast handle decreased by 13 percent Overall total handle decreased by 13 percent for the Florida harness industry

Total revenue to the state during Fiscal Year 20072008 decreased by nine percent from the prior year The harness industry accounted for approximately six percent of Floridarsquos total revenue and six percent of total handle from pari-mutuel performances

The division reports only paid attendance and does not include free admissions or complimentary passes in its data

Total Performances 158 Total Paid Attendance 0

Total Racing Days 158 Total Admission Tax $0

Isle Casino and Racing at Pompano Park PPI Inc

Broward County

Website wwwtheislepompanoparkcomhomephp Telephone 9549722000 MailingStreet Address 1800 SW Third Street Pompano Beach Florida 33069 Fax 9549780377 Meet Period 7012007 to 6302008

Racing ResultsPerformances 158 Paid Attendance 0 Racing Days 158 Total Admission Tax $0 Purses Paid $12739946

SUMMARY

PARI-MUTUEL INDUSTRY

During Fiscal Year 20072008 the total handle wagered for all classes exceeded $13 billion a decrease of nine percent from the prior fiscal year Total pari-mutuel performances including charity and scholarship performances conducted during Fiscal Year 20072008 decreased by 10 percent from the previous fiscal year

The state realized revenue from regular performances of approximately $25 million a decrease of seven percent from the prior fiscal year Of the $25 million collected greyhound permitholders accounted for 46 percent thoroughbreds for 46 percent harness for 6 percent and jai alai for 2 percent

Total paid attendance decreased 40 percent from the prior year The division reports only paid attendance and does not include free admission or complimentary passes in its data

HORSE RACING

Promotional Programs for Florida-Bred Horses

Florida breeder promotions and award programs are administered by private breeders and owners associations organized to promote ownership and breeding of race horses in the State of Florida Each association conducts its own campaign to enhance the horse breeding industry in the state and provides breeders and owners awards of up to 20 percent of announced gross purses The Florida Standardbred Breeders and Owners Association is funded by the breaks and uncashed tickets from live performances and one percent of the intertrack handle The Quarter Horse Breeders Association is funded by the breaks and the uncashed tickets from live races and one percent of the live and intertrack handle The Florida Thoroughbred Breeders and Ownersrsquo Association awards program is funded by 0955 percent of the live simulcast and intertrack handle as well as 3475 percent of the gross revenue from out-of-state wagers on Florida races

To date the Florida thoroughbred breeding industry has produced 45 national champions including Skip Away the 1998 North American Horse of the Year and Affirmed the last horse to have won the Triple Crown (1978) In 2005 Florida-bred ldquoAfleet Alexrdquo captured two-thirds of the Triple Crown winning the Preakness Stakes (G1) and Belmont Stakes (G1) The industry boasts 110 Florida-bred millionaires 19 classic winners (Kentucky Derby Preakness Stakes and Belmont Stakes) and 20 Breeders Cup Day champions

The Florida Thoroughbred Breedersrsquo and Ownersrsquo Association funds the Florida-bred Stakes Program which is implemented at Floridas thoroughbred racetracks In addition Florida-breds won 346 stakes races including 68 graded stakes and earned more than $41 million in stakes purses Florida-breds banked in excess of $194 million in total North American purse money Through a percentage of pari-mutuel handle Florida thoroughbred permitholders contributed $9542882 to the Florida Thoroughbred Breedersrsquo and Ownersrsquo Association during Fiscal Year 20072008 The FTBOA paid out $5941304 in Breedersrsquo Awards $567000 in Stallion Ownersrsquo Awards and $2112650 through the Florida-bred Stakes Program The Florida-bred Stakes Program includes ldquoThe Sunshine Millionsrdquo at Gulfstream Park ldquoThe Florida Millionrdquo at Calder Race CourseTropical Park ldquoFlorida Cup Dayrdquo at Tampa Bay Downs and additional funds for supplements to Florida-bred Preferred Stakes Races during the CalderTropical and Tampa Bay Downsrsquo meets

The Florida Standardbred Breeders and Owners Association a non-profit organization and the recognized representative of horsemen in the state of Florida is the designated association for the allocation and distribution of funds for Florida-bred Standardbred racing Promotional activities include providing breeder and stallion awards for eligible Florida-bred horses during Pompano Parks 20072008 meet as well as awards for Florida Breeders Stakes races A series of races and awards were also provided for two and three-year-old standardbreds to prepare for the winter meet at Pompano Park The total amount of funds collected and distributed to the Florida Standardbred horsemen throughout the year exceeded $1600000

Note Promotional program information is provided by respective Breeders and Owners Associations

30

UNIVERSITY OF FLORIDA COLLEGE OF VETERINARY MEDICINE RACING LABORATORY

The University of Florida College of Veterinary Medicine Racing Laboratory detects and identifies any drug medication stimulant depressant hypnotic local anesthetic or drug-masking agent prohibited in the blood urine or other bodily fluids of racing horses and greyhounds collected by the Division

During Fiscal Year 20072008 the laboratory received and processed 82763 samples that resulted in 537014 analyses The vigilant monitoring of samples by the laboratory serves to deter the illegal use of drugs in racing animals in Florida

Horse UrineBlood Greyhound Urine 1 Investigative Samples Received 18509 64254 3

2Samples Analyzed 18573 29320 3 Number of Analyses 293371 243643 7 Positives 102 46 NA

1 Quantity Not Sufficient For Testing (QNS) 34798 (542) 2 The Samples Analyzed number for horses is larger than the Samples Received number due to the carryover of samples received in June 2007 that are analyzed in July of the next fiscal year

DRUG POSITIVES FOR FISCAL YEAR 20072008

Types of Positives (ARCI Drug Class) Horse Greyhound Acepromazine Metabolite (3) 12 0 Acepromazine Metabolites (3) Butorphanol (3) 1 0 Albuterol (3) 2 0 Aminorex Levamisole Levamisole metabolite 0 1 Benzoylecgonine (1) 1 8 Butorphanol (3) 3 0 Caffeine (2)Theophylline (3) 2 0 Caffeine (2) Theophylline (3) Butorphanol (3) 1 0 Caffeine (2)Theophylline (3) Theobromine (4) 5 0 Cimetidine (5) 4 0 Clenbuterol (3) 9 0 Dimethyl Sulfoxide (5) 5 9 Gamma-Hydroxphenylbutazone (NA) 0 9 Gamma-Hydroxphenylbutazone (NA) Phenylbutazone (NA) Oxyphenbutazone (4) 0 3 Glycopyrrolate (3) 5 0 Ipratropium (3) 2 0 Lidocaine (2) 0 1 Lidocaine (2) 3-Hydroxylidocaine Monoethyl-glycinesylidine 1 0 Lidocaine (2) 3amp4-Hydroxylidocaine Monoethyl-glycinesylidine 0 1 Methocarbamol (4) 0 1 Methocarbamol (4) Guaifenesin (4) 2 0 Naproxen (4) 1 0 Oxilofrine 4 0 Pentoxifylline (4) 1 0 Phenylbutazone (NA)Oxyphenbutazone (4) 37 1 Procaine (3) 0 5 Ranitidine (5) 4 0 Theobromine (4) 0 7 TOTALS 102 46

Class (1) Drugs that have the highest potential to affect performance and have no generally accepted medical use in the racing animal

Class (2) Drugs that have a high potential to affect performance but less of a potential than drugs in Class I Class (3) Drugs that may or may not have generally accepted medical use in the racing animal but the pharmacology of which

suggests less potential to affect performance than drugs in Class 2

Class (4) Includes therapeutic medications that would be expected to have less potential to affect performance than those in Class 3 Class (5) Includes therapeutic medications for which concentration limits have been established by the racing jurisdictions as well as

certain miscellaneous agents and other medications as determined by the regulatory bodies

31

FIN

AN

CIA

L S

TATE

ME

NTS

DIVISION OF PARI-MUTUEL WAGERING SUMMARY OF STATE REVENUE FROM PARI-MUTUEL CARDROOM

AND SLOT ACTIVITIES FISCAL YEAR 20072008

State Revenue From Regular Performances Tax on Attendance $ 116982 Daily License Fees 3882120 Tax on Handle 19110317

State Revenue From Pari-Mutuel Performances $ 23109419

Other State Revenue Occupational Licenses $ 627372 Fingerprint Fees 281045 Escheated Tickets From Greyhound and Jai Alai (1) 1470310 Racing Scholarship Funds (1) 3303 PMW Trust Fund - Drug Fines 25975 Miscellaneous Revenue 104013 General Revenue Fund - Other Fines 36290

Other State Revenue $ 2548308

Total Pari-Mutuel State Revenue $ 25657727

State Revenue From Cardrooms Table Fees $ 875000 Gross Receipts(2) 9086385 Occupational Licenses 131741

Total State Revenue From Cardrooms $ 10093126

State Revenue From Slots CompulsiveAddictive Gambling Fee $ 750000 Facility License Fee 9000000 Slot Taxes(3)(4) 122891732 Fingerprint Fees 9678 Occupational Licenses 309920 Miscellaneous Revenue 4561 Miscellaneous Fines 60000

Total State Revenue From Slots $ 133025891

Total State Revenue Generated(5) $ 168776744

(1) Escheated tickets from greyhound racing and jai alai gaming and Racing Scholarship Funds are distributed to the Department of Education

(2) One-half of cardroom gross receipts is deposited into General Revenue (3) Slot taxes are distributed to the Department of Education (4) Pompano Park has requested a refund of $23 million for overpayment of Slot taxes for Fiscal

Year 20072008 Refund has been requested and will be processed by the Department of Education in Fiscal Year 20082009

(5) Total revenue and components thereof generated is on the accrual basis of accounting Total revenue and components thereof as as shown in the financial statements on page 34 is on the cash basis of accounting

32

DEPARTMENT OF BUSINESS amp PROFESSIONAL REGULATION DIVISION OF PARI-MUTUEL WAGERING

BALANCE SHEET SPECIAL REVENUE FUND

FOR FISCAL YEAR ENDED JUNE 30 2008

ASSETS2008 2007

Cash Cash with State Treasurer Investments at cost Accounts receivable Allowance for uncollectibles Interest receivable Due from state funds

$ 8782450 130253048 614648452 370224565

(47367) 3214765

11039242

$ 12865700222813082

2974720047251866437

(403691)75307163230584

TOTAL ASSETS $ 1138115155 $ 3472622875

LIABILITIES amp FUND EQUITY Liabilities Accounts payable Accrued salaries Due to other funds Due to other state agencies Due to general revenue Compensated Absences Deferred revenues

$ 31462691 5343391

19860800 6908508

72185753 352080

-

$ 2451476432118280

5007001118617783905919

130600-

Total Liabilities 136113223 152356440

Fund Equity Unreserved 1002001932 3320266435

Total Fund Equity 1002001932 3320266435

TOTAL LIABILITIES amp FUND EQUITY $ 1138115155 $ 3472622875

The financial statements and notes are for informational purposes only

33

DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION DIVISION OF PARI-MUTUEL WAGERING

STATEMENT OF REVENUES EXPENDITURES amp CHANGES IN FUND BALANCE - BUDGET amp ACTUAL SPECIAL REVENUE FUND

FOR FISCAL YEAR ENDED JUNE 30 2008

FINAL 2008 2007 BUDGET ACTUAL VARIANCE ACTUAL

REVENUES Fees Charges Commissions and Sales $ 1462968000 $ 1510423993 $ 47455993 $ 1848846680 Licenses and Permits 88230000 75755065 (12474935) 77772299 Taxes 14652040100 14709972807 57932707 7556712852 Fines Forfeits Judgments and Settlements 4117800 8773932 4656132 10192871 Interest and Dividends Net 53744700 60790502 7045802 96755032 Transfers In - - - 3230584 Miscellaneous Receipts 7506100 12204044 4697944 9178523

Total Revenues 16268606700 16377920343 109313643 9602688841

EXPENDITURES CURRENT OPERATING Salaries 579678900 533903674 45775226 463518647 Other Personal Services 184418800 168853792 15565008 178434171 Other Operating Expenditures 97523500 84325982 13197518 72283850 Operation of Motor Vehicles 5500000 4847937 652063 2585300 Risk Management 16085600 16085600 21327300 GampAState University System - - - 30000000 State Attorney-Slots 23188500 - 23188500 -Tax Collection Equalization 72500 - 72500 -PMW Lab Services 236000000 236000000 - 236000000 PMW Compliance System 29647600 29647600 - 28524598 TrDMSHR SVCSSTW Contract 5828400 - 5828400 5785000 Cardroom Tax Distribution 85500000 67702156 17797844 55541702 Compulsive Gambling Prevention 141337500 125960114 15377386 88470124 OPERATING CAPITAL OUTLAY 4283200 3877015 406185 2830286 Acquisition of Motor Vehicles 7885000 7885000 - 2870000 Assessment for Fingerprinting 65988000 29746050 36241950 38680327 Service Charge to General Revenue 370000000 293760648 76239352 334561292 Refunds 120000000 6209831 113790169 502671 Transfer to FDLE Slots Investigation 321759200 310000000 11759200 291580000 Transfers to Other Funds 17917534500 12439618141 5477916359 4975167341 Transfers to General Revenue 5340000000 4350000000 990000000 846632576

Total Expenditures 25552231200 18692337940 6859893260 7675295185

Excess (Deficiency) of Revenues Over (9283624500) (2314417597) 6969206903 1927393656 (Under) Expenditures

FUND BALANCE JULY 1 2007 - 3316419529 3316419529 1392872779

FUND BALANCE JUNE 30 2008 $ (9283624500) $ 1002001932 $ 10285626432 $ 3320266435 (1) (1)

(2) (1) Does not include budget of $ 45000000 for category 190000 Investments Actual expenditures for category 190000 were

closed into the investment account (2) An adjustment of $3846906 was made to the beginning fund balance due to adjustments made by the Department

of Financial Services The financial statements and notes are for informational purposes only

34

C

AR

DR

OO

M P

AR

I-MU

TUE

L A

ND

SLO

T S

TATU

TE M

ATR

IX

STATUTE TOPIC GREYHOUND JAI ALAI THOROUGHBRED HARNESS QUARTER HORSE

FEES

Daily License Fees On Live

On-track Handle

$80 per race 5500951(1)(a) $40 per game 5500951(1)(a) $100 per race 5500951(1)(a) $100 per race 5500951(1)(a) $100 per race 5500951(1)(a)

Daily License Fees On

Simulcast Handle

$80 per race but not to exceed $500 per day 5500951(1)(a)

$40 per game but not to exceed $500 per day 5500951(1)(a)

$100 per race but not to exceed $500 per day 5500951(1)(a)

$100 per race but not to exceed $500 per day 5500951(1)(a)

$100 per race but not to exceed $500 per day 5500951(1)(a)

Cardroom Table Fees

Annual fee for each facility is $1000 for each table to be operated at the cardroom 849086(5)(d)

Annual fee for each facility is $1000 for each table to be operated at the cardroom 849086(5)(d)

Annual fee for each facility is $1000 for each table to be operated at the cardroom 849086(5)(d)

Annual fee for each facility is $1000 for each table to be operated at the cardroom 849086(5)(d)

Annual fee for each facility is $1000 for each table to be operated at the cardroom 849086(5)(d)

TAXES

Tax On Admissions

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a)

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a)

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a)

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a)

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a)

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c)

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c)

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c)

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c)

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c)

15 of admission charge or 10 cents whichever is greater for entrance to the cardroom This tax only applies if a separate admission fee is charged for entry into the cardroom facility If a single admission fee is charged allowing entry to both or either the pari-mutuel facility and the cardroom facility the tax is payable only once and shall be payable pursuant to Chapter 550 849086(13)(b)

15 of admission charge or 10 cents whichever is greater for entrance to the cardroom This tax only applies if a separate admission fee is charged for entry into the cardroom facility If a single admission fee is charged allowing entry to both or either the pari-mutuel facility and the cardroom facility the tax is payable only once and shall be payable pursuant to Chapter 550 849086(13)(b)

15 of admission charge or 10 cents whichever is greater for entrance to the cardroom This tax only applies if a separate admission fee is charged for entry into the cardroom facility If a single admission fee is charged allowing entry to both or either the pari-mutuel facility and the cardroom facility the tax is payable only once and shall be payable pursuant to Chapter 550 849086(13)(b)

15 of admission charge or 10 cents whichever is greater for entrance to the cardroom This tax only applies if a separate admission fee is charged for entry into the cardroom facility If a single admission fee is charged allowing entry to both or either the pari-mutuel facility and the cardroom facility the tax is payable only once and shall be payable pursuant to Chapter 550 849086(13)(b)

15 of admission charge or 10 cents whichever is greater for entrance to the cardroom This tax only applies if a separate admission fee is charged for entry into the cardroom facility If a single admission fee is charged allowing entry to both or either the pari-mutuel facility and the cardroom facility the tax is payable only once and shall be payable pursuant to Chapter 550 849086(13)(b)

Tax On Cardroom Gross Receipts

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts 849086(13)(a)

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts 849086(13)(a)

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts 849086(13)(a)

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts 849086(13)(a)

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts 849086(13)(a)

This matrix represents a summary of 2007 Statutes Please refer to the cite noted by statutory topic for specific language governing pari-mutuel wagering

35

STATUTE TOPIC GREYHOUND JAI ALAI THOROUGHBRED HARNESS QUARTER HORSE

Tax On Live On-track Handle

55 of handle except for charity perfomances which is 76 of handle 5500951(3)(b)1

Effective July 1 2000 a permitholder may not be taxed at a higher rate than 2 5500951(3)(d)

05 of handle 55009515(2)(a) 05 of handle 55009512(2)(a) 1 of handle 5500951(3)(a)

Tax On Simulcast Handle

Allows permitholders to receive greyhound races from out-of-state and are subject to taxation under 5500951 and 55009511 5503551(4)

Allows permitholders to receive jai alai games from out-of-state and are subject to taxation under 5500951 and 55009511 5503551(4)

Allows permitholders to receive horse races from out-of-state and are subject to taxation under 5500951 55009512 and 55009515 5503551(3) through 5503551(3)(c)

Allows permitholders to receive horse races from out-of-state and are subject to taxation under 5500951 55009512 and 55009515 5503551(3) through 5503551(3)(c)

Allows permitholders to receive horse races from out-of-state and are subject to taxation under 5500951 55009512 and 55009515 5503551(3) through 5503551(3)(c)

Tax On Intertrack and Intertrack

Simulcast Handle

55 of intertack and intertrack simulcast handle except for the intertrack handle from charity performances at a guest track within the market area of the host the tax is 76

71 of intertrack and intertrack simulcast handle 5500951(3)(b)2 and 5500951(3)(c)1

2 of intertrack handle 5500951(3)(c)1

33 of intertrack handle 5500951(3)(c)1

2 of intertrack handle 5500951(3)(c)1

5500951(3)(b)1 and 5500951(3)(c)1

05 of intertrack and intertrack simulcast handle if the guest is located outside market area of host and within market area of thoroughbred track conducting a live meet 5500951(3)(c)1

39 of intertrack and intertrack simuclast handle for permitholders located in an area of the state where there are only 3 greyhound permitholders located in 3 contiguous counties 5500951(3)(c)2

39 of intertrack and intertrack simulcast handle for greyhound permitholders located in the same market area as specified in 550615(6) or (9) 5500951(3)(c)2

05 of intertrack and intertrack simulcast handle if the guest is located outside market area of host and within market area of thoroughbred track conducting a live meet 5500951(3)(c)1

33 of intertrack and intertrack simulcast handle if permitholder restricted from operating live on a year-round basis and tax paid on intertrack handle exceeds that paid during 9293 State Fiscal Year 55009511(3)(a)

61 of intertrack and intertrack simulcast handle for jai alai permitholders located in the market area as specified in 550615(6) or (9) until the tax paid on intertrack handle in the current state fiscal year exceeds that paid during 9293 State Fiscal Year then tax on handle is 23 5500951(3)(c)2

24 of intertrack simulcast handle 5500951(3)(c)1 and 55009515(5)

05 of intertrack and intertrack simulcast handle if host and guest are thoroughbred permitholders or if the guest is located outside market area of host and within market area of thoroughbred track conducting a live meet 5500951(3)(c)1

05 of intertrack simulcast handle if guest track is a thoroughbred track located more than 35 miles from host track 55009515(5)

15 of intertrack simulcast handle 5500951(3)(c)1

05 of intertrack and intertrack simulcast handle if the guest is located outside market area of host and within market area of thoroughbred track conducting a live meet 5500951(3)(c)1

24 of intertrack simulcast handle 5500951(3)(c)1 and 55009515(5)

05 of intertrack and intertrack simulcast handle if the guest is located outside market area of host and within market area of thoroughbred track conducting a live meet 5500951(3)(c)1

OUTS (ESCHEATS)

Live On-track Handle

Paid to the State of Florida 5501645(2) Paid to the State of Florida 5501645(2) Retained by permitholder 5502633(3) Paid to Florida Standardbred Breedersrsquo and Ownersrsquo Association (FSBOA) 55026165(1) and 5502633(2)(a)

Paid to Florida Quarter Horse Breedersrsquo and Owners Association (FQHBOA) 55026165(1) and 5502633(2)(b)

Escheats from Arabian races are paid to Florida Arabian Horse Racing Promotion Fund 5502633(2)(c)

This matrix represents a summary of 2007 Statutes Please refer to the cite noted by statutory topic for specific language governing pari-mutuel wagering

36

STATUTE TOPIC GREYHOUND JAI ALAI THOROUGHBRED HARNESS QUARTER HORSE

TAX CREDITS amp EXEMPTIONS

(excluding charity performances

unless otherwise

Tax exemption of $360000 per state fiscal year or $500000 for 3 permitholders that held a full live schedule in 1995 and closest to another state authorizing greyhound racing

A permitholder that has incurred tax on handle and admissions that exceeds its operating earnings is entitiled to credit the excess amount of taxes against its next ensuing meets 55009511(1)(b)

Permitholders are allowed a credit of up to 1 of the paid taxes for the previous taxable year The credit if taken is applied against taxes on live handle due for a taxable year under this section and

noted) 55009514(1) is paid directly to the Jockeys Guild by the permitholders 55009515(6)

Tax credit each state fiscal year equal to daily license fee on live races in previous state fiscal year 5500951(1)(a)

Allows each permitholder that cannot utilize the full amount of the tax exemption or daily license fee tax credit to transfer the unused portion to a greyhound permitholder acting as a host track for intertrack wagering 5500951(1)(b)

Tax credit each state fiscal year in an amount equal to the amount remitted in escheated tickets in prior state fiscal year 5501647

Tax credit each state fiscal year equal to 25 of amount remitted in escheated tickets in prior state fiscal year Funds equal to the tax credit shall be paid by the permitholder to the National Association of Jai Alai Frontons 5501646

$30000 per performance exemption if live handle during the preceding state fiscal year was less than $15 million This exemption applies to charity performances 55009511(2)(a)1

A permitholder conducting fewer than 100 performances in any calendar year shall pay to the state the same aggregate amount of daily license fees on live games admissions tax and tax on live handle as that paid during the most recent prior calendar year in which at least 100 live performances were conducted 55009511(4)

CHARITY PERFORMANCES

Maximum of 5 days 5500351(1)

Permitholders are allowed to conduct 1 additional day to be designated as ldquoGreyhound Adopt-A-Pet Day Proceeds are paid to bona fide organizations that promote the adoption of greyhounds 5501648(2)

Maximum of 5 days 5500351(1)

Permitholders are allowed to conduct 2 additional performances known as ldquoRetired Jai Alai Playersrsquo Charity Dayrdquo for a fund to benefit retired jai alai players 5500351(8)

Maximum of 5 days 5500351(1)

One additional scholarship day to tracks located in Hillsborough County for the benefit of Pasco-Hernando Community College 5500351(6)(a) and 5500351(6)(b)

Maximum of 5 days 5500351(1) Maximum of 5 days 5500351(1)

Permitholders shall pay from any source including charity performances not less than 10 of tax credit from escheated tickets to a bona fide greyhound adoption program 5501647

This matrix represents a summary of 2007 Statutes Please refer to the cite noted by statutory topic for specific language governing pari-mutuel wagering

37

STATUTE TOPIC STATUTE REFERENCE SUMMARY

FEES

Slot License Fee 551106(1)(a) FS Annual fee for each slot machine facility is $3 million paid with the initial license application and annuall thereafter on the anniversary date of the issuance of the initial license

Compulsive or Addictive Gambling Prevention Program Fee 551118(3) FS Annual fee for each slot machine facility is $250000 paid at the same time the annual

license fee is due and annual thereafter

TAXES

Tax on Slot Revenue 551106(2)(a) and 551006(3) FS

50 of slot machine revenues which is the total of all cash and property received by the slot machine licensee from the operation of slot machines less the amount of cash cash equivalents credits and prized paid to winners of slot machine gaming shall be remitted by 3 pm Wednesday for the preceeding week ending Sunday

FINES

Failure to Pay Slot Tax Fine 551106(4) FS Up to $10000 for each day tax payment is not remitted timely

Civil Fine 551107(11) FS The division may impose a civil fine of up to $5000 fpr each violation of this chapter or the rules of the division

False Statement Fine 551109(1) FS

Up to a $10000 fine or civil penalty for any person who knowingly makes or causes to be made or aids assists or procures another to make a false statement in any report disclosure application or any document required under Chapter 551 or any rule adopted under Chapter 551

Unauthorized Possession of Slot Machines Fine 551109(2) FS

Up to a $10000 administrative fine or civil penalty for any person who possesses a slot machine without the license required by Chapter 551 or who possesses a slot machine at any location other than at the slot machines licensees facility

PENALTIES

Slot Machine Licensee Civil Penalities 551117 FS Up to a $100000 civil penalty for each count or separate offense against the slot machine

licensee for violation of Chapter 551 or any rule adopted by the division

This matrix represents a summary of 2008 Statutes Please refer to the cite noted by statutory topic for specific language governing pari-mutuel wagering

38

  • Table of Contents 2007-2008pdf
  • Overview 2007-2008pdf
  • Division Overview 2007-2008 (2-4-09)pdf
    • THE DIVISION OF PARI-MUTUEL WAGERING
    • OFFICE OF AUDITING
    • OFFICE OF OPERATIONS
    • OFFICE OF REVENUE AND FINANCIAL ANALYSIS
      • Events Shaping 2007-2008pdf
        • Events Shaping the 20072008 RacingGaming Season in Florida
          • Fiscal Years Comparative Data 2007-2008pdf
            • Total Paid
            • Total
            • Pari-Mutuel
            • Handle
            • State Revenue
            • as a Percent
            • of Handle
              • PMW Graphs 2007-2008pdf
              • PMW Handle Statistics 20072008pdf
              • Guest Handle by Host 2007-2008pdf
              • Charity-scholarship 2007-2008pdf
                • RACING SCHOLARSHIP TRUST FUND
                • ABANDONED WINNING TICKETS
                  • Cardroom Statistics 2007-2008pdf
                    • Sheet1
                      • Cardroom Revenue 20072008pdf
                      • Slot Comparative Data 2007-2008 (12-15-08)pdf
                      • Slot Revenue Per Machine 0708pdf
                        • TOTAL LINE (3)
                          • Facilities Map with 21 cardrooms (As of 11-18-08)pdf
                          • Permitholder Contact amp Operating In 77th annual rpt (as of 12-24-08)pdf
                          • Promotional Programs for FL Horses 20072008docpdf
                          • Drug Positives Data 2007-2008pdf
                            • Sheet1
                              • State Revenue Summary 0708pdf
                                • 20062007
                                  • Financial Statements (Page 1) 20072008pdf
                                  • Financial Statements (Page 2) 20072008pdf
                                  • PMW Statute Matrix 2007-2008pdf
                                  • Slot Statute Matrix 2007-2008pdf
                                    • Sheet1
                                      • Events Shaping 2007-2008pdf
                                        • Events Shaping the 20072008 RacingGaming Season in Florida
                                          • Events Shaping 2007-2008pdf
                                            • Events Shaping the 20072008 RacingGaming Season in Florida
                                              • Division Overview 2007-2008 (2-23-09)pdf
                                                • THE DIVISION OF PARI-MUTUEL WAGERING
                                                • OFFICE OF AUDITING
                                                • OFFICE OF OPERATIONS
                                                • OFFICE OF REVENUE AND FINANCIAL ANALYSIS
Page 3: Florida Departmentof Busines Division of Pari-Mutuel ......jai alai games, and cardroom poker games. Additionally, slot machine gaming at pari-mutuel facilities is ... is intended

IOiid Llc1 rt I t Division of Pari-Mutuel Wagering David J Roberts Director Business-1-1 Office of the Director 1940 North Monroe Street

Tallahassee Florida 32399-1035 Professional Regu1at on Phone 8504889130 bull Fax 850488-0550

Charles W Drago Secretary Charlie Crist Governor

February 23 2009

The Honorable Jeff Atwater President The Florida State Senate 409 The Capitol 404 South Monroe Street Tallahassee FL 32399-0001

Dear President Atwater

In accordance with Section 5500251 (1 ) Florida Statutes we are pleased to submit this seventyshyseventh Annual Report of Pari-Mutuel Wagering in the State of Florida for the fiscal year which ended June 30 2008

This report is submitted by the Department of Business and Professional Regulation Division of Pari-Mutuel Wagering which monitors and regulates Floridas pari-mutuel industry cardrooms and slot machine gaming located at pari-mutuel facilities

Florida pari-mutuel wagering produced $257 million in revenue to the state Total wagering including charityscholarship performances approached $1 3 billion a nine percent decline in total wagering from the previous fiscal year Additionally nearly $1 5 million of pari-mutuel wagering revenue was distributed to the Principal State School Fund (Department of Education) from unclaimed tickets

Florida cardroom wagering produced $91 million in revenue to the state Total wagering approached $91 million a 68 percent increase from the previous fiscal year In the past fiscal year approximately $1 13 million was distributed to counties and municipalities where cardrooms are located

Florida slot machine gaming produced $133 million in revenue to the state In the past fiscal year approximately $123 million was distributed to the Educational Enhancement Trust Fund (Department of Education) from slot machine gaming tax revenue

The continued support and cooperation we have received from you and your staff is deeply appreciated

ares

S4tary

JRL Director Division of Pari-Mutuel Wagering

LICENSE EFFICIENTLY REGULATE FAIRLY WWWMYFLORIDALICENSECOM

f 10 TT Division of Pari-Mutuel Wagering David J Roberts Director Busines~--1 Office of the Director 1940 North Monroe Street Professi6hal

Tallahassee Florida 32399-1035 Rei u a on Phone 8504889130 bull Fax 850488-0550

Charles W Drago Secretary Charlie Crist Governor

February 23 2009

The Honorable Larry Cretul Speaker Designate Florida House of Representatives 420 The Capitol 402 South Monroe Street Tallahassee FL 32399-1300

Dear Speaker Designate Cretul

In accordance with Section 5500251(1) Florida Statutes we are pleased to submit this seventyshyseventh Annual Report of Pari-Mutuel Wagering in the State of Florida for the fiscal year which ended June 30 2008

This report is submitted by the Department of Business and Professional Regulation Division of Pari-Mutuel Wagering which monitors and regulates Floridas pari-mutuel industry cardrooms and slot machine gaming located at pari-mutuel facilities

Florida pari-mutuel wagering produced $257 million in revenue to the state Total wagering including charityscholarship performances approached $13 billion a nine percent decline in total wagering from the previous fiscal year Additionally nearly $15 million of pari-mutuel wagering revenue was distributed to the Principal State School Fund (Department of Education) from unclaimed tickets

Florida cardroom wagering produced $91 million in revenue to the state Total wagering approached $91 million a 68 percent increase from the previous fiscal year In the past fiscal year approximately $113 million was distributed to counties and municipalities where cardrooms are located

Florida slot machine gaming produced $133 million in revenue to the state In the past fiscal year approximately $1 23 million was distributed to the Educational Enhancement Trust Fund (Department of Education) from slot machine gaming tax revenue

The continued support and cooperation we have received from you and your staff is deeply appreciated

Director Division of Pari-Mutuel Wagering

LICENSE EFFICIENTLY REGULATE FAIRLY WWWMYFLORIDALICENSECOM

DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION DIVISION OF PARI-MUTUEL WAGERING

COMPREHENSIVE ANNUAL REPORT FISCAL YEAR ENDING JUNE 30 2008

wwwMyFloridacomdbpr

INTRODUCTORY SECTION

Overview and Explanation of Report Terminology 2

Division Overviewhelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphellip 3

Events Shaping the 20072008 RacingGaming Season in Florida 6

STATISTICAL SECTION

Pari-Mutuel Statistical Data

Fiscal Years Comparative Data 7

Graphs - Historical Pari-Mutuel Wagering Activity 8

Components of Pari-Mutuel Handle From Performances 11

Total State Revenue From Performances 12

Total Regular and CharityScholarship Handle 13

Total Intertrack Wagering Handle by Guest 14

Charity and Scholarship Performances Racing Scholarship Trust Fund and Abandoned Winning Ticketshelliphelliphelliphelliphellip 16

Cardroom Statistical Data

Cardroom Comparative Datahelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphellip 17

Components of Cardroom Revenue by Association 18

Slot Statistical Data

Slot Comparative Datahelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphellip 19

Revenue per Machine Compared to Average Number of Machines by Monthhelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphellip 20

DATA BY ASSOCIATIONFACILITY

Pari-Mutuel Facilities Map by Permit Typehelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphellip 21

Contact and Operating Information by AssociationFacilityhelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphellip 22

Promotional Programs for Florida Bred Horseshelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphellip 30

Drug Positives Statistical Datahelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphellip 31

FINANCIAL STATEMENTS

Summary of State Revenue from Cardroom Pari-Mutuel and Slot Activitieshelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphellip 32

Balance Sheet - Special Revenue Fund 33

Statement of Revenue Expenditures amp Changes in Fund Balance - Budget amp Actual ndash Special Revenue Fund 34

CARDROOM PARI-MUTUEL AND SLOT STATUTE MATRIX

Summary of Cardroom and Pari-Mutuel Handle Distribution 35

Summary of Slot Distributionhelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphellip 38

1

INTR

OD

UC

TIO

N

OVERVIEW

This annual report on cardroom pari-mutuel and slot machine wagering in Florida encompasses the fiscal year which began July 1 2007 and ended June 30 2008 This is the 77th annual report in the series The first annual report was issued for Fiscal Year 19311932 the initial year of legalized pari-mutuel wagering in Florida

In Florida pari-mutuel wagering is authorized for horse racing harness horse racing greyhound racing jai alai games and cardroom poker games Additionally slot machine gaming at pari-mutuel facilities is authorized in Broward and Miami-Dade Counties Florida is one of the primary pari-mutuel states in the nation and is the leading state in greyhound racing as well as a major horse racing state Florida is also the only state in the United States where live jai alai games is conducted Currently there are 26 pari-mutuel facilities located throughout the State This annual report which is required by Florida law is intended to inform the Governor the Legislature the industry and other interested parties of wagering activities at authorized pari-mutuel facilities The report is organized into five primary sections

1 Introductory Section - An overview of the Division of Pari-Mutuel Wagering and a report of events that occurred impacting the divisionrsquos oversight of facilities or events that effected the operation of facilities

2 Statistical Section ndash Details various cardroom pari-mutuel and slot statistical data by individual racing association or fronton

3 Data by AssociationFacility ndash Includes map showing location of each associationfacility contact and operating information by associationfacility promotional programs for Florida bred horses and drug positives statistical data

4 Financial Section - Official financial statements of the Division of Pari-Mutuel Wagering 5 Statute Matrix - A table summarizing the statutes regarding the taxes and fees applicable to pari-

mutuel wagering and cardroom activity It also includes a summary of the statutes regarding the taxes fees fines and penalties with respect to slot machine gaming

EXPLANATION OF REPORT TERMINOLOGY

Florida law requires intertrack wagers to be combined with the wagering pools of the host or the broadcasting Florida track or fronton The law also requires that the host take-out on intertrack wagers be the same as for on-track wagers however the distribution of the take-out may be different The tax structure for on-track and intertrack wagering is explained in more detail in the (Statute Matrix) section

For purposes of this report on-track schedules include wagering and attendance statistics as compiled on-track for the facility at which a live race or game is being conducted or a race or game broadcast from out-of-state to the facility For a host pari-mutuel facility the on-track statistics exclude intertrack wagering data for wagers and attendance at guest tracks or frontons and also exclude wagers which are taken at the facility if it is functioning as a guest permitholder receiving intertrack broadcasts Some permitholders do not broadcast races or games to other Florida permitholders

Schedules of intertrack wagering included in this report are compiled for each host permitholder These schedules reflect combined wagering statistics for all guest facilities which received broadcasts and conducted wagering which was included in the wagering pools of the host For host permitholders a summary of intertrack handle components for each guest is shown in the (Statistical) section of this report The schedules of intertrack wagering also include data on wagers collected at intertrack locations on races or games which were imported from out-of-state and rebroadcast to intertrack locations by the Florida host

2

THE DIVISION OF PARI-MUTUEL WAGERING

The Division of Pari-Mutuel Wagering is a program area of the Department of Business and Professional Regulation within the Executive Branch of Floridas government The Division is charged with regulating Floridas pari-mutuel cardroom and slot machine gaming industries as authorized by Chapters 550 551 and 849 Florida Statutes as well as collecting and safeguarding associated revenues due to the state Authorized pari-mutuel events include horse racing harness racing greyhound racing and jai alai Pari-Mutuel Wagering was originally authorized by the Legislature in 1931 Since that time the Division has since evolved from a racing commission into a professional regulatory organization overseeing a complex and dynamic industry located throughout the State

OFFICE OF THE DIRECTOR

The Office of the Director provides leadership oversight and administration of the five functional areas within the division Specific responsibilities include budget planning rule promulgation policy development legislative analysis of proposed legislation strategic planning fleet management staff development and enforcement of administrative actions Additionally the Office of the Director ensures that all areas of the division operate in a cooperative effort to ensure efficient and effective regulatory oversight of the industry

The divisions structure includes five functional areas which act under the management of the Office of the Director These functional areas include Revenue and Financial Analysis Auditing Operations Investigations and Slot Operations Each area focuses on a different aspect of regulation within the cardroom pari-mutuel and slot machine gaming industry in an effort to protect state revenues and maintain the publics confidence in the integrity of the wagering activity

OFFICE OF AUDITING

The Auditing staff is responsible for conducting various audits to ensure the integrity of wagering activity and protect the wagering public by ensuring that cardroom pari-mutuel and slot machine wagering is conducted in compliance with the Florida Statutes and Florida Administrative Code Such compliance issues include pari-mutuel broadcast exchanges verification that takeoutcommissions are consistent with notification requirements interstate wagering restrictions identification of fraudulent activity verification that statutory accounting procedures are utilized oversee the commingling of wagering pools transmission of pari-mutuel information proper payments to winning pari-mutuel patrons and approve totalisator security plans and software upgrades Additionally Auditing maintains primary oversight for cardroom operations which includes auditing internal control procedures reviewing tournament or promotional proposals auditing jackpot accounts monitoring daily operations and coordinating inspections

During Fiscal Year 20072008 the Auditing staff conducted reviews for 80562 racesgames and associated wagering pools 18 greyhound purse audits 21 greyhound adoption proceeds audits 25 mutuels audits 25 escheat audits 19 cardroom audits 2 slot audits 2 breedersrsquo awards audits 18 facility inspections and 16 totalisator system malfunction reports

3

OFFICE OF OPERATIONS

All individuals and businesses who work or conduct business at a racetrack fronton cardroom or slot machine facility and who have access to money wagered restricted areas andor racing animals must obtain an occupational license issued by the division Every racing and cardroom occupational licensee is fingerprinted upon initial licensure and every five years thereafter and every slot machine occupational licensee is fingerprinted upon initial licensure and every three years thereafter Each set of fingerprints are submitted electronically to the Florida Department of Law Enforcement and Federal Bureau of Investigation for processing During Fiscal Year 20072008 Operationsrsquo Licensing Section processed 23849 occupational license applications for businesses and individuals of which 1891 were related to the operation of cardrooms 17789 were related to racing or cardroom operations and 4169 were related to slot machine operations Operationsrsquo Licensing Section is also responsible for the issuance of all pari-mutuel permitholder Annual Operating Dates Licenses Cardroom Operator Licenses and Slot Machine Licenses to authorized facilities

The Operationsrsquo staff is responsible for ensuring the day-to-day operation of races and games are conducted in accordance with Floridas pari-mutuel statutes and rules The State Stewards monitor each horse race and conduct inquiries and hearings for alleged violations of statutes and rules The Stewards and Hearing Officers issued 265 rulings assessed fines totaling $32525 and suspended 39 individual occupational licenses for alleged violations in Fiscal Year 20072008

Operationsrsquo field staff also collects urine and blood samples from racing animals that are analyzed by the University of Florida College of Veterinary Medicinersquos Racing Laboratory for prohibited substances State veterinarians and veterinary assistants collected 82767 samples that included 64254 greyhound urine samples 8830 horse urine samples 9679 horse blood samples and 4 investigative samples during Fiscal Year 20072008 There were 148 positive findings of impermissible substances in the samples collected

OFFICE OF INVESTIGATIONS

The Investigationsrsquo staff examines statutory and rule violations that occur in cardroom pari-mutuel and slot machine gaming industry as well as drug positives identified by the University of Florida College of Veterinary Medicine Racing Laboratory The investigations vary in complexity from investigating falsified license applications and animal cruelty to the use of performance altering medications andor illegal substances during races An investigative case may result in issuance of administrative fines penalties or hearings before the division director or a designated hearing officer or referrals to either regulatory or law enforcement agencies for criminal prosecution During Fiscal Year 20072008 there were 873 investigations conducted including 127 drug positives and 94 slot related ones

The Investigationsrsquo staff also conducts background examinations of potential permitholders This involves an in-depth review of the applicantsrsquo personal and financial records in order to insure compliance with Sections 550054 5501815 and 849086 of the Florida Statutes In addition the Investigationsrsquo staff conducts in-depth inspections of cardrooms pari-mutuel facilities and slot machine facilities both prior to opening as well as throughout the operating year

4

OFFICE OF SLOT OPERATIONS

The Slot Operationsrsquo staff is responsible for overseeing state personnel located at each of the three pari-mutuel facilities in Broward County that have slot machine gaming To ensure the integrity of slot machine gaming activity the Slot Operationsrsquo staff oversees the day-to-day operations at the slot machine facilities performs daily revenue reconciliations verifies that every slot machine has been certified by an independent testing lab issues slot machine occupational licenses to individuals and ensures slot machine gaming activity is in compliance with the requirements of Chapter 551 Florida Statutes Chapter 61D-14 Florida Administrative Code as well as the internal controls of the individual facilities

During Fiscal Year 20072008 the Slot Operationsrsquo staff completed 3354 inspections Of those 241 items were found to be non-compliant of which 26 were turned over to Investigations and 44 were turned over to the Departmentrsquos Office of the General Counsel for formal proceedings Slot machine facilities were notified of 206 observations so that appropriate internal action including employee disciplinary action advanced training andor re-training of facility personnel could occur There were also 327 voluntarily or involuntary patron exclusions from the slot machine facilities There were 260 shipments of authorized slot machines and components which required the verification of 2723 parts The Slot Operationsrsquo staff authorized and participated in 8061 slot machine conversions denomination andor game theme changes slot machine relocations and other related slot machine changes

OFFICE OF REVENUE AND FINANCIAL ANALYSIS

The Revenue and Financial Analysis staff is responsible for safeguarding and accounting for state revenues in accordance with Florida Statutes and Florida Administrative Code as it relates to cardroom pari-mutuel and slot gaming activities The staff develops revenue projections for the Revenue Estimating Conferences maintain cashflow statements for timely transfer to the state General Fund and to the Education Enhancement Trust Fund provides oversight of the divisionrsquos budget develops the annual report and determine fiscal impacts on proposed legislation impacting the industry

During Fiscal Year 20072008 $168776744 in state revenues pertaining to cardroom pari-mutuel and slot machine gaming were collected The Revenue and Financial Analysis staff also reconciled 631 permitholder monthly remittance reports conducted 29 charity day audits and 33 uniform annual report audits The Revenue and Financial Analysis staff compiles statistical information for cardroom pari-mutuel and slot machine gaming and performs analyses requested by the Department the Executive Office of the Governor the Legislature and industry

5

Events Shaping the 20072008 RacingGaming Season in Florida

bull On September 7 2008 the division amended Chapters 61D-11 and 12 Florida Administrative Code as a result of the acts amending Chapter 849086 Florida Statutes pertaining to cardroom gaming which passed during the 2007 Legislative Session The amendments to Chapter 61D-11 Florida Administrative Code establish more comprehensive surveillance standards detailed procedures for inspections of new or modified cardrooms more comprehensive internal control standards for cardroom operators procedural requirements for games of Texas Hold-em without betting limits and procedural requirements for dealer responsibilities and dealer tips

bull As a result of a ruling by the Division of Administrative Hearings pari-mutuel facilities with multiple permits that have multiple cardroom licenses are now authorized to operate each license a cumulative 12 hours each day potentially operating 24 hours a day

bull Daytona Beach Kennel Club recently sold their 60-year old facility which was adjacent to a major NASCAR racetrack to the owners of the Daytona International Speedway The original pari-mutuel racetrack was established in the summer of 1948 and was first known as the Volusia County Kennel Club The new $30 million 53000-square foot Daytona Beach Kennel Club and Poker Room opened on May 23 2008

bull Three new cardrooms began operations at existing pari-mutuel facilities which included Fort Pierce Jai Alai Second Chance Poker and Jai Alai and Orange Park Kennel Club Increasing the number of licensed cardrooms from eighteen to twenty-one

bull On January 10 2008 the division amended Rule 61D-7020(1) Florida Administrative Code to allow wagers in increments other than $1 such as 10 cent superfectas or 50 cent exactas

bull There has been a renewed interest in permits to operate quarter horse facilities Quarter horse permits for Hamilton Downs Inc and ELH Jefferson LLC were issued by the division on June 20 2007 and December 21 2007 respectively During the fiscal year the division had as many as seven permitholder applications under review with each application demonstrating intent to operate a cardroom at the new quarter horse facilities

bull In 1996 the Legislature passed Chapter 1996-364 Laws of Florida as a general act covering the entire state In September 2007 the Florida Supreme Court ruled Section 550615(6) Florida Statutes to be unconstitutional The justices found the act should have been a local bill because it only affects South Florida tracks The high court upheld two lower court decisions that also found the law unconstitutionally restricted the tracks

6

STA

TIS

TIC

AL

SE

CTI

ON

FISCAL YEARS COMPARATIVE DATA

Beginning with the 19311932 Fiscal Year the state began collecting taxes on pari-mutuel wagering In most recent years pari-mutuel handle has steadily declined During that initial year the pari-mutuel industry operated 462 racing days in Florida which resulted in state revenue of $737301 total paid attendance of 1157161 and total pari-mutuel handle of $17365424

Since Fiscal Year 19311932 approximately $684 billion in pari-mutuel handle wagered resulted in nearly $43 billion in state revenue This fiscal year total handle was approximately $13 billion and state revenue was $257 million from 4857 cumulative operating days

Over the last ten years pari-mutuel wagering has experienced a 209 percent decline in handle and total state revenue has decreased 592 percent even with a 28 percent increase in the number of racing days Shown below is a summary of pari-mutuel handle and state revenue for Fiscal Years 19981999 through 20072008

PARI-MUTUEL HANDLE AND STATE REVENUE SUMMARY

Fiscal Year

19981999

19992000

20002001

20012002

20022003

20032004

20042005

20052006

20062007

20072008

Number of Racing Days

4725

4674

4592

4614

4365

4459

4424

4993

5592

4857

Total Paid Attendance

3621059

3437073

3040755

2836869

2742429

2804583

2135044

2066192

2351126

1419748

Total Pari-Mutuel

Handle

$1698689089

$1743358947

$1700704003

$1696360808

$1634786514

$1539122995

$1489330477

$1514758761

$1480427370

$1343912504

Total State Revenue (1)

$62934837

$59785130

$36819451

$37114026

$34335380

$34218813

$33199857

$35178969

$30214151

$25657727

State Revenue as a Percent

of Handle

371

343

217

219

210

222

223

232

204

191

(1) Beginning 20062007 this figure includes state revenue from pari-mutuel performances and other state revenue and does not include any state revenue from cardroom and slot operations

Note Beginning 19971998 data from charityscholarship performances are included in the number of racing days and total pari-mutuel handle

7

_- I I I I

--- I I I I

--- I I I I _- I I I I

----- I I I I - I I I I -

- I I I I -

- I I I I

- I I I I I I I I

lI I I

lI I I

lI I I

Jf I I

~ I I

~ I I

lr I I

lr I I

- I I

HISTORICAL PARI-MUTUEL WAGERING ACTIVITY Fi

scal

Yea

r

2008

2007

2006

2005

2004

2003

2002

2001

2000

1999

0 200

Jai Alai Total Handle

400

Pari-Mutuel Handle by Industry Fiscal Years 19981999-20072008

600 800 1000 1200 Handle ($ in millions)

Greyhound Total Handle Horse Total Handle

1400 1600

Total Handle

1800

Fisc

al Y

ear

2008

2007

2006

2005

2004

2003

2002

2001

2000

1999

0 5 10

Jai Alai State Revenue

15

State Tax Revenue by Industry Fiscal Years 19981999-20072008

20 25 30 35 40 45 50

State Revenue ($ in millions)

Horse State Revenue Greyhound State Revenue

55 60 65

Total State Revenue

70

8

I

- I

- I

- I

- I

- I

- I

- I

- I

- I

I

-- I I

-- I I I

- I I I

- I I I

- I - I I

- I - I I

-- I - I

-- I - I

-- I I

-

HISTORICAL PARI-MUTUEL WAGERING ACTIVITY Fi

scal

Yea

r

2008

2007

2006

2005

2004

2003

2002

2001

2000

1999

0 200

Simulcast

Total Pari-Mutuel Handle ALL PERMITHOLDERS

Fiscal Years 19981999-20072008

400 600 800 1000 1200 1400 1600 Handle ($ in millions)

Intertrack Simulcast Intertrack LiveOntrack Total Handle

1800

Fisc

al Y

ear

2008

2007

2006

2005

2004

2003

2002

2001

2000

1999

00 05 10

Total Tax as a Percentage of Handle ALL INDUSTRIES

Fiscal Years 19981999-20072008

15 20 25 30 35 40 45 50 55 60

Effective Tax Rate

Jai Alai Horse Greyhound

65

9

I I I I I I I

7 I I I I I I I

I I I I I I I I I I I I I I I I

7 I I I I I I I I I I I I I I

7 I I I I I I I

I I I I I I I

7 I I I I I I I I I I I I I I

I I I I I I I I I I I I I I I

-I I I I I I I I

I I I I I I I I -

I I I I I I I I -

I I I I I I I I -

I I I I I I I I -

I I I I I I I I -

I I I I I I I I -

I I I I I I I I

I I I I I I I I -I I I I

HISTORICAL PARI-MUTUEL WAGERING ACTIVITY

0 500 1000 1500 2000 2500 3000 3500 4000 4500 5000 5500 6000 6500 7000

Performances

1999

2000

2001

2002

2003

2004

2005

2006

2007

2008

Fisc

al Y

ear

Number of Pari-Mutuel Performances Fiscal Years 19981999-20072008

Horse Performances Jai Alai Performances Greyhound Performances Total Performances

0 10 20 30 40 50 60 70 80 90 100 110 120 130

Purses Paid ($ in millions)

1999

2000

2001

2002

2003

2004

2005

2006

2007

2008

Fisc

al Y

ear

Purses Paid Fiscal Years 19981999-20072008

Greyhound Purses Paid Horse Purses Paid Total Purses Paid

10

COMPONENTS OF PARI-MUTUEL HANDLE FROM PERFORMANCES

Fiscal Year 20072008

Greyhound Racing Associations Bet Miami Greyhounds Daytona Beach Kennel Club Inc Derby Lane Ebro Dog Track Flagler Greyhound Track Jacksonville Kennel Club Inc Jefferson County Kennel Club Inc Mardi Gras Racetrack and Gaming Center Melbourne Greyhound Park LLC Naples-Ft Myers Greyhound Track Orange Park Kennel Club Inc Palm Beach Kennel Club Penn Sanford LLC dba Sanford-Orlando Kennel Club Pensacola Greyhound Track Inc SOKC LLC dba Sanford-Orlando Kennel Club Sarasota Kennel Club Inc St Johns Greyhound Park Tampa Greyhound Track

Total Greyhound Tracks

Jai Alai Frontons Dania Jai Alai Ft Pierce Jai Alai Hamilton Jai Alai and Poker Miami Jai Alai Ocala Jai Alai Orlando-Seminole Jai Alai Summer Jai Alai Summersport Enterprises Ltd

Total Jai Alai Frontons

Thoroughbred Racing Associations Calder Race Course Inc Gulfstream Park Racing Association Inc Tampa Bay Downs Inc Tropical Park Inc

Total Thoroughbred Tracks

Harness Racing Associations Isle Casino and Racing at Pompano Park

TOTAL FOR ALL TRACKS AND FRONTONS

Permitholder Daily Revenues From

License Tax on Total Paid Pari-Mutuel Public Fee Handle To Charities Handle Pool

$157860 $557835 $46373 $3876890 $15130795 80000 115146 41250 3805493 10349152 88000 555840 211294 11145469 38266449

264480 172623 22216 851124 3006195 372100 992214 37588 5301141 21930356 50240 305108 186196 5308979 18720666

206480 104677 9533 364141 1587986 98720 347606 47543 4316571 15154299 18800 2144 2858 81254 259326

253680 980923 94205 7281190 28498722 13200 0 138830 5113310 16853836

328900 2365688 153267 18307505 68041622 2080 1780 0 1231564 4135228

87200 72335 0 692751 2462394 11200 0 31056 1282295 4427694 81760 148147 49764 2490255 9312555

122740 829104 164593 7692885 28166381 106000 638687 145493 6237388 22738813

$2343440 $8189857 $1382059 $85380205 $309042469

$130840 $0 $5160 $4294146 $13380674 14080 0 2 87947 267669 32000 0 0 (30711) 3281

118800 0 8100 4751344 13424214 13840 0 0 45509 160224 45880 0 2170 404278 1483017

111120 0 12083 4286504 12591640 93320 0 3243 3021542 9903662

$559880 $0 $30758 $16860559 $51214381

$204700 $4219367 $358053 $61841304 $247966283 136800 2207273 238706 42628999 157782609 173500 1815338 129183 25238099 100212769 103200 1740114 287786 27560457 111094972

$618200 $9982092 $1013728 $157268859 $617056633

360600 938368 25141 17737336 63907939

$3882120 $19110317 $2451686 $277246959 $1041221422

Total Handle

$19769753 14391041 50267052 4316638

28633399 24571189 2272817

19964739 364382

37108720 22119176 89196982 5370652 3314680 5752245

12082481 36975703 29866381

$406338030

$17810820 369698

4570 18302458

219573 1935345

17001347 13021767

$68665578

$314589707 202994387 127568889 140786529

$785939512

82969384

$1343912504

11

TOTAL STATE REVENUE FROM PERFORMANCES

ITW ITW SIM CHARITY

PERFORMANCES Daily Total Live Daily Total Simulcast Daily TOTAL TAXES

Fiscal Year 20072008 Tax on License Taxes and License Taxes and License and FEES Handle Fee Fees Collected Fee Fees Collected Fee COLLECTED

Greyhound Racing Associations Bet Miami Greyhounds $125816 $93440 $219256 $217114 $56000 $273114 $149645 $65260 $8420 $715695 Daytona Beach Kennel Club Inc 76519 66080 142599 0 0 0 38627 0 13920 195146 Derby Lane 232337 74080 306417 0 0 0 323503 0 13920 643840 Ebro Dog Track 172623 252240 424863 0 0 0 0 0 12240 437103 Flagler Greyhound Track 264729 237840 502569 325439 125500 450939 384364 17682 8760 1364314 Jacksonville Kennel Club Inc 93588 37040 130628 0 0 0 211520 0 13200 355348 Jefferson County Kennel Club Inc 104677 200240 304917 0 0 0 0 0 6240 311157 Mardi Gras Racetrack and Gaming Center 89049 62720 151769 112358 27500 139858 107298 38901 8500 446326 Melbourne Greyhound Park LLC 2144 14000 16144 0 0 0 0 0 4800 20944 Naples-Ft Myers Greyhound Track 608566 240960 849526 0 0 0 372357 0 12720 1234603 Orange Park Kennel Club Inc 0 0 0 0 0 0 0 0 13200 13200 Palm Beach Kennel Club 1092958 314480 1407438 258 500 758 1272472 0 13920 2694588 Penn Sanford LLC dba Sanford-Orlando Kennel Club 1780 2080 3860 0 0 0 0 0 0 3860 Pensacola Greyhound Track Inc 72335 87200 159535 0 0 0 0 0 0 159535 SOKC LLC dba Sanford-Orlando Kennel Club 0 0 0 0 0 0 0 0 11200 11200 Sarasota Kennel Club Inc 148147 72800 220947 0 0 0 0 0 8960 229907 St Johns Greyhound Park 257580 108960 366540 62 80 142 571424 38 13700 951844 Tampa Greyhound Track 276322 92080 368402 0 0 0 362365 0 13920 744687

Total Greyhound Tracks $3619170 $1956240 $5575410 $655231 $209580 $864811 $3793575 $121881 $177620 $10533297

Jai Alai Frontons Dania Jai Alai $0 $128760 $128760 $0 $0 $0 $0 $0 $2080 $130840 Ft Pierce Jai Alai 0 13440 13440 0 0 0 0 0 640 14080 Hamilton Jai Alai and Poker 0 32000 32000 0 0 0 0 0 0 32000 Miami Jai Alai 0 117680 117680 0 0 0 0 0 1120 118800 Ocala Jai Alai 0 13840 13840 0 0 0 0 0 0 13840 Orlando-Seminole Jai Alai 0 42480 42480 0 0 0 0 0 3400 45880 Summer Jai Alai 0 110000 110000 0 0 0 0 0 1120 111120 Summersport Enterprises Ltd 0 92280 92280 0 0 0 0 0 1040 93320

Total Jai Alai Frontons $0 $550480 $550480 $0 $0 $0 $0 $0 $9400 $559880

Thoroughbred Racing Associations Calder Race Course Inc $104359 $108300 $212659 $360227 $85500 $445727 $357344 $3397437 $10900 $4424067 Gulfstream Park Racing Association Inc 189920 77100 267020 144763 52000 196763 538374 1334216 7700 2344073 Tampa Bay Downs Inc 119157 93600 212757 55058 71500 126558 447166 1193957 8400 1988838 Tropical Park Inc 67324 57900 125224 120466 37000 157466 221120 1331204 8300 1843314

Total Thoroughbred Tracks $480760 $336900 $817660 $680514 $246000 $926514 $1564004 $7256814 $35300 $10600292

Harness Racing Associations Isle Casino and Racing at Pompano Park 42939 172500 215439 122277 179500 301777 142554 630598 8600 1298968

$4142869 $3016120 $7158989 $1458022 $635080 $2093102 $5500133 $8009293 $230920 $22992437

LIVE SIMULCAST

Tax on Handle

TOTAL FOR ALL TRACKS AND FRONTONS

Tax on Handle

Tax on Handle

12

~~ TOTAL REGULAR AND CHARITYSCHOLARSHIP HANDLE

TOTAL ON-TRACK TOTAL CHARITY Fiscal Year 20072008 REGULAR SCHOLARSHIP TOTAL

Live Simulcast ITW ITWS HANDLE Live Simulcast ITW ITWS HANDLE HANDLE Greyhound Racing Associations

Bet Miami Greyhounds $3833669 $8186102 $5194870 $1814603 $19029244 $196027 $279947 $198800 $65735 $740509 $19769753 Daytona Beach Kennel Club Inc 8965786 0 4835225 0 13801011 476535 0 113495 0 590030 14391041 Derby Lane 19469861 0 27585376 0 47055237 1629919 0 1581896 0 3211815 50267052 Ebro Dog Track 4024328 0 0 0 4024328 292310 0 0 0 292310 4316638 Flagler Greyhound Track 6865777 8916036 11784845 477450 28044108 194921 182966 191590 19814 589291 28633399 Jacksonville Kennel Club Inc 5648512 0 15977689 0 21626201 958575 0 1986413 0 2944988 24571189 Jefferson County Kennel Club Inc 2147387 0 0 0 2147387 125430 0 0 0 125430 2272817 Mardi Gras Racetrack and Gaming Center 5339206 5561303 6553391 1742787 19196687 227427 247812 210221 82592 768052 19964739 Melbourne Greyhound Park LLC 326774 0 0 0 326774 37608 0 0 0 37608 364382 Naples-Ft Myers Greyhound Track 18381148 0 17109249 0 35490397 898219 0 720104 0 1618323 37108720 Orange Park Kennel Club Inc 4801506 0 14836862 0 19638368 646499 0 1834309 0 2480808 22119176 Palm Beach Kennel Club 32228122 4691 54225562 0 86458375 1267445 0 1471162 0 2738607 89196982 Penn Sanford LLC dba Sanford-Orlando Kennel Club 5370652 0 0 0 5370652 0 0 0 0 0 5370652 Pensacola Greyhound Track Inc 3314680 0 0 0 3314680 0 0 0 0 0 3314680 SOKC LLC dba Sanford-Orlando Kennel Club 5343612 0 0 0 5343612 408633 0 0 0 408633 5752245 Sarasota Kennel Club Inc 11427693 0 0 0 11427693 654788 0 0 0 654788 12082481 St Johns Greyhound Park 8688455 1132 25569200 980 34259767 656853 35651 1775288 248144 2715936 36975703 Tampa Greyhound Track 10596134 0 17004410 0 27600544 992429 0 1273408 0 2265837 29866381

Total Greyhound Tracks $156773302 $22669264 $200676679 $4035820 $384155065 $9663618 $746376 $11356686 $416285 $22182965 $406338030

Jai Alai Frontons Dania Jai Alai $6757107 $0 $10766965 $0 $17524072 $101995 $0 $184753 $0 $286748 $17810820 Ft Pierce Jai Alai 322073 0 0 0 322073 47625 0 0 0 47625 369698 Hamilton Jai Alai and Poker 4570 0 0 0 4570 0 0 0 0 0 4570 Miami Jai Alai 8157583 0 9916754 0 18074337 112451 0 115670 0 228121 18302458 Ocala Jai Alai 219573 0 0 0 219573 0 0 0 0 0 219573 Orlando-Seminole Jai Alai 1650402 0 0 0 1650402 284943 0 0 0 284943 1935345 Summer Jai Alai 7253454 0 9441821 0 16695275 161570 0 144502 0 306072 17001347 Summersport Enterprises Ltd 4755818 0 8120584 0 12876402 42089 0 103276 0 145365 13021767

Total Jai Alai Frontons $29120580 $0 $38246124 $0 $67366704 $750673 $0 $548201 $0 $1298874 $68665578

Thoroughbred Racing Associations Calder Race Course Inc $28216348 $72045482 $20618763 $167887236 $288767829 $3875484 $5752794 $2595863 $13597737 $25821878 $314589707 Gulfstream Park Racing Association Inc 37984083 28952547 36561065 78123591 181621286 6051713 3267574 4686871 7366943 21373101 202994387 Tampa Bay Downs Inc 23831381 11011575 31874047 51168043 117885046 2855206 656663 3419660 2752314 9683843 127568889 Tropical Park Inc 13464854 24093289 13839256 68208192 119605591 3160753 5077513 2442191 10500481 21180938 140786529

Total Thoroughbred Tracks $103496666 $136102893 $102893131 $365387062 $707879752 $15943156 $14754544 $13144585 $34217475 $78059760 $785939512

Harness Racing Associations Isle Casino and Racing at Pompano Park 8587725 24455443 4583236 43135142 80761546 465991 586381 250704 904762 2207838 82969384

$297978273 $183227600 $346399170 $412558024 $1240163067 $26823438 $16087301 $25300176 $35538522 $103749437 $1343912504 TOTAL FOR ALL TRACKS AND FRONTONS

ON-TRACK INTERTRACK INTERTRACK

13

TOTAL INTERTRACK WAGERING HANDLE BY GUEST

Fiscal Year 20072008 HOST PERMITHOLDER

BET MIAMI DERBY MARDI NAPLES-FT ORANGE PALM TAMPA GUEST FACILITY GREYHOUNDS DAYTONA LANE FLAGLER JACKSONVILLE GRAS MYERS PARK BEACH ST JOHNS GREYHOUND Greyhound Permitholders

Bet Miami Greyhounds $0 $320197 $522053 $1873321 $734696 $0 $732912 $171332 $2653670 $638505 $1061095 Daytona Beach Kennel Club Inc 1615503 0 1216806 485674 912428 1259791 611658 729306 2386598 1320392 750606 Derby Lane 544667 531756 0 1137788 1355439 713136 1876676 1316221 6189801 2142104 424324 Ebro Dog Track 0 0 1544204 0 132712 0 0 237560 873791 295657 768919 Flagler Greyhound Track 1863313 376651 1177705 0 708132 1993029 1250968 620715 4157527 1102814 871858 Jacksonville Kennel Club Inc 430304 764230 1892881 1486155 3395250 455663 2046646 3092876 4779286 5163777 1277721 Jefferson County Kennel Club Inc 0 0 1106909 0 500652 0 0 367389 0 754375 523383 Mardi Gras Racetrack and Gaming Center 0 173383 919445 1395277 31513 0 846620 451971 2094233 492218 0 Melbourne Greyhound Park LLC 120866 187735 642527 500406 359304 204608 711972 415152 2427931 657331 439604 Naples-Ft Myers Greyhound Track 344359 201779 1166263 1129393 403966 414918 0 444709 2947014 615076 670074 Orange Park Kennel Club Inc 457203 428460 2138015 471407 0 447727 1580300 0 2757550 0 1323773 Palm Beach Kennel Club 331335 267893 1741971 1484008 1422456 536756 1678806 1408358 0 2304419 1132490 Penn Sanford LLC dba Sanford-Orlando Kennel Club 42185 128933 1263696 175427 1390843 56063 749203 0 2339731 929328 1078437 Pensacola Greyhound Track Inc 0 0 0 0 1556828 0 0 1501860 0 2445089 0 SOKC LLC dba Sanford-Orlando Kennel Club 0 136278 1460782 17916 0 0 1200366 1112656 2350709 1009985 628560 Sarasota Kennel Club Inc 0 0 2794343 0 845857 0 1464099 680743 3992092 1265819 1580876 St Johns Greyhound Park 163222 252297 694747 466575 1453801 170318 568502 1395926 3227075 2095710 477565 Tampa Greyhound Track 316644 718625 5073411 1048070 1056231 446493 1607376 978959 4501893 1591192 2940790

Total Greyhound Permitholders $6229601 $4488217 $25355758 $11671417 $16260108 $6698502 $16926104 $14925733 $47678901 $24823791 $15950075

Jai Alai Permitholders Dania Jai Alai $429125 $0 $0 $0 $0 $1276948 $0 $0 $0 $0 $5547 Ft Pierce Jai Alai 100339 0 381557 271582 321939 124856 0 294208 2406445 482664 233847 Hamilton Jai Alai and Poker 157941 222141 588812 0 477027 185506 0 550517 828278 764400 330268 Miami Jai Alai 0 0 0 0 0 0 0 0 0 0 0 Ocala Jai Alai 58602 124485 308864 530700 270602 71637 255820 264022 1114630 471277 213271 Orlando-Seminole Jai Alai 0 0 0 0 0 0 0 0 0 0 0 Summer Jai Alai 0 0 0 0 0 0 0 0 0 0 0 Summersport Enterprises Ltd 109949 0 0 0 0 0 0 0 0 0 0

Total Jai Alai Permitholders $855956 $346626 $1279233 $802282 $1069568 $1658947 $255820 $1108747 $4349353 $1718341 $782933

Thoroughbred Permitholders Calder Race Course Inc $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 Gulfstream Park Racing Association Inc 0 0 0 0 0 0 0 0 0 0 0 Ocala Breeders Sales 0 0 370093 0 249776 0 0 235185 1113285 383067 197233 Tampa Bay Downs Inc 0 113877 2162188 0 384650 0 647429 401506 1842662 668413 1347577 Tropical Park Inc 0 0 0 0 0 0 0 0 0 0 0

Total Thoroughbred Permitholders $0 $113877 $2532281 $0 $634426 $0 $647429 $636691 $2955947 $1051480 $1544810

Harness Permitholders Isle Casino and Racing at Pompano Park 188451 0 0 0 0 231542 0 0 712523 0 0

TOTAL FOR ALL PERMITHOLDERS $7274008 $4948720 $29167272 $12473699 $17964102 $8588991 $17829353 $16671171 $55696724 $27593612 $18277818

Note Figures above include handle from charityscholarship performances

CO

NTIN

UED

ON

NEXT PA

GE

14

TOTAL INTERTRACK WAGERING HANDLE BY GUEST

scal Year 20072008Fi

GUEST FACILITY G

DANIA MIAMI SUMMER SUMMERSPORT

HOST PERMITHO

CALDER

LDER

GULFSTREAM PARK

TAMPA BAY DOWNS

TROPICAL PARK

POMPANO PARK

reyhound Permitholders Bet Miami Greyhounds $71455 $0 $0 $25308 $2143688 $0 $0 $1027407 $3217279 Daytona Beach Kennel Club Inc 370884 345355 342578 306303 6219441 2065226 3582421 2274939 2035961 Derby Lane 400206 1298627 1174660 263459 14341493 4553604 9231214 5623223 2387288 Ebro Dog Track 206059 0 0 158723 1655725 881390 461380 542785 0 Flagler Greyhound Track 0 0 0 0 3259551 2135726 29664 1234231 3439140 Jacksonville Kennel Club Inc 297686 461290 449578 203737 2770002 1062284 1486389 1086663 372800 Jefferson County Kennel Club Inc 118961 0 0 85971 0 0 0 0 0 Mardi Gras Racetrack and Gaming Center 171394 0 0 0 573637 1234654 42321 11218 2615036 Melbourne Greyhound Park LLC 718179 755821 715685 535087 8474187 3668978 4643641 3482257 782535 Naples-Ft Myers Greyhound Track 0 0 0 0 11388928 6214826 8361375 4907703 2010190 Orange Park Kennel Club Inc 176546 186694 213201 129328 1512972 419695 750773 274779 430038 Palm Beach Kennel Club 848458 936196 820191 632213 30944142 23306276 4142773 14610322 5946803 Penn Sanford LLC dba Sanford-Orlando Kennel Club 0 0 0 0 7383469 0 276649 669083 692069 Pensacola Greyhound Track Inc 0 0 0 0 773982 456119 765260 337408 0 SOKC LLC dba Sanford-Orlando Kennel Club 0 0 0 0 94737 2341357 3735226 1928848 870482 Sarasota Kennel Club Inc 0 0 0 0 8935731 3700307 5828683 3779169 954848 St Johns Greyhound Park 133286 271383 295950 99738 8155143 2954537 4327535 2972357 1527437 Tampa Greyhound Track

tal Greyhound Permitholders

305842 923442 874931 223579 8065750 2544039 5201448 3179327 1900483

To $3818956 $5178808 $4886774 $2663446 $116692578 $57539018 $52866752 $47941719 $29182389

Jai Alai Permitholders Dania Jai Alai $0 $1070874 $342315 $0 $1041847 $1387400 $40658 $308989 $3159556 Ft Pierce Jai Alai 174820 826347 827691 151636 5119725 2061530 2744884 1893526 842688 Hamilton Jai Alai and Poker 178401 63707 42454 130251 1157486 398501 724541 413077 59 Miami Jai Alai 1798880 0 0 365501 34545 178485 11806 139815 1039975 Ocala Jai Alai 244059 425447 463032 88189 2906187 970679 1851799 969720 527893 Orlando-Seminole Jai Alai 1516478 1362163 1300096 1294233 17003078 5123321 9319740 6138759 5516055 Summer Jai Alai 594269 0 0 1423895 484200 0 0 52935 920611 Summersport Enterprises Ltd 0 210554 870130 0 1523238 0 0 473522 2642604

Total Jai Alai Permitholders $4506907 $3959092 $3845718 $3453705 $29270306 $10119916 $14693428 $10390343 $14649441

Thoroughbred Permitholders Calder Race Course Inc $0 $0 $0 $0 $0 $0 $657951 $0 $0 Gulfstream Park Racing Association Inc 0 0 0 0 16936195 0 7820112 11772505 0 Ocala Breeders Sales 81731 237652 236304 52614 10097325 3809993 5775492 3730895 1002588 Tampa Bay Downs Inc 164752 656872 617527 132035 23225339 8488681 0 9993847 3386258 Tropical Park Inc

tal Thoroughbred Permitholders

0 0 0 0 0 30206293 4621554 0 653168

To

H

T

$246483 $894524 $853831 $184649 $50258859 $42504967 $18875109 $25497247 $5042014

arness Permitholders Isle Casino and Racing at Pompano Park 2379372 0 0 1922060 8477856 16574569 2778775 11160811 0

OTAL FOR ALL PERMITHOLDERS $10951718 $10032424 $9586323 $8223860 $204699599 $126738470 $89214064 $94990120 $48873844

CO

NTIN

UED

FRO

M PR

EVIOU

S PAG

E

TOTAL

$15192918 28831870 55505686 7758905

24221024 32975218 3457640

11052920 30443806 41220573 13698461 94495866 17175116 7836546

16887902 35822567 31703104 43498525

$511778647

$9063259 19260284 7213367 3569007

12130915 48573923 3475910 5829997

$109116662

$657951 36528812 27573233 54233613 35481015

$154474624

44425959

$819795892

Note Figures above include handle from charityscholarship performances

15

CHARITY AND SCHOLARSHIP PERFORMANCES

Each permitholder may operate up to five additional days designated as charity or scholarship days during their regular meet Proceeds from these additional days are paid to approved charities major state and private institutions of higher learning community colleges the Historic Resources Operating Trust Fund or the Board of Governors Operations and Maintenance Trust Fund A list of proposed recipients is submitted annually by the permitholder to the division Typically the amount contributed to charitable organizations is determined by calculating the amount of taxes due to the state had it been a regular performance A minimum of $2469657 was paid to charitable organizations during Fiscal Year 20072008 bringing the total proceeds disbursed since 1985 to $64738381

RACING SCHOLARSHIP TRUST FUND

The Board of Governors Operations and Maintenance Trust Fund within the Department of Education is used to provide scholarships to deserving students who are attending Floridas colleges and universities A total of $16872378 has been paid to this fund since the program began in 1949 The amount contributed to the fund this fiscal year is detailed below

Racing Scholarship Trust Fund Washington County Kennel Club Inc $3303

Total For 20072008 Fiscal Year $3303

ABANDONED WINNING TICKETS

Abandoned pari-mutuel tickets are winning tickets that remain uncashed for a period of one year The value of greyhound and jai alai abandoned tickets for live on-track races or games escheat to the state These funds are deposited into the State School Fund for the support and maintenance of Floridas public schools Since 1957 the total paid into this fund is $87881715 The amount collected in abandoned winning tickets for the State School Fund for this fiscal year is detailed below

Abandoned Winning Tickets Greyhound Permitholders $1317137 Jai Alai Permitholders $153173 Total For 20072008 Fiscal Year $1470310

In harness and quarter horse racing abandoned winning tickets are paid to the respective breedersrsquo associations Abandoned winning tickets from thoroughbred horse racing are retained by the permitholder

16

Ibull

CARDROOM COMPARATIVE DATA

During Fiscal Year 20072008 there were 21 licensed permitholders that operated a cardroom at their facility The number of cardroom tables increased from 469 in Fiscal Year 20062007 to 739 i n Fiscal Year 20072008 Cardroom gross receipts increased from $54208544 to $90863855 and as a result total state revenue increased from $5746355 in Fiscal Year 20062007 to $9961385 this fiscal year

Cardroom tax revenue is distributed 50 between the Pari-Mutuel Wagering Trust Fund and th e General Revenue Fund In accordance with Section 849086(13)(h) Florida Statutes one quarter o f the moneys deposited into the Pari-Mutuel Wagering Trust Fund must be distributed to counties an d municipalities that approved the cardroom In October 2008 the division distributed approximatel y $1135798 to the countiesmunicipalities

CARDROOM GROSS RECEIPTS AND TOTAL STATE REVENUE FISCAL YEARS 19981999 THROUGH 20072008

$0 $10 $20 $30 $40 $50 $60 $70 $80 $90

$100

Mill

ions

1998

1999

1999

2000

2000

2001

2001

2002

2002

2003

2003

2004

2004

2005

2005

2006

2006

2007

2007

2008

Cardroom Gross Receipts Total State Revenue

CARDROOM GROSS RECEIPTS AND STATE REVENUE SUMMARY

Fiscal Year Total Cardroom Gross Receipts

Gross Receipts Tax

Table Fees Collected

Total State Revenue (Gross Receipts Tax

plus Table Fees)

Total State Revenue as a

Percent of Gross Receipts

19981999 $4394499 $439351 $120500 $559851 1274 19992000 $3743212 $374321 $101500 $475821 1271 20002001 $3165525 $316552 $74500 $391052 1235 20012002 $2837775 $283778 $76000 $359778 1268 20022003 $2767231 $276723 $74500 $351223 1269 20032004 $18498426 $1849843 $250500 $2100343 1135 20042005 $38089764 $3808977 $238000 $4046977 1062 20052006 $44433359 $4443337 $264000 $4707337 1059 20062007 $54208544 $5420855 $325500 $5746355 1060 20072008 $90863855 $9086385 $875000 $9961385 1096

17

COMPONENTS OF CARDROOM REVENUE BY ASSOCIATION

scal Year 20072008Fi

Greyhound Racing Associations Daytona Beach Kennel Club Inc Derby Lane Ebro Dog Track Flagler Greyhound Track Jefferson County Kennel Club Inc Mardi Gras Racetrack and Gaming Center Melbourne Greyhound Park LLC Naples-Ft Myers Greyhound Track Orange Park Kennel Club Inc Palm Beach Kennel Club Sarasota Kennel Club Inc St Johns Greyhound Park Tampa Greyhound Track tal Greyhound PermitholdersTo

Jai Alai Permitholders DaniaSummersportFt Pierce Jai Alai Hamilton Jai Alai and Poker MiamiSummerJai Alai Ocala Jai Alai

Total Jai Alai Permitholders

Thoroughbred Racing Associations Gulfstream Park Racing Association Inc Tampa Bay Downs Inc tal Thoroughbred PermitholdersTo

Harness Racing Associations Isle Casino and Racing at Pompano Park

TAL FOR ALL PERMITHOLDERSTO

Tournament County Gross Gross Gross Table Fees Total Taxes

Municipality Receipts Receipts Receipts Tax Collected and Fees

Volusia 6398578 484861 688344 72000 760344 Pinellas 6061846 1609561 767141 50000 817141

Washington 3149083 74326 322341 22000 344341 Dade 4289859 40082 432994 18000 450994

Jefferson 1141104 50750 119185 22000 141185 Hallandale 2660545 41690 270223 40000 310223

Brevard 5032809 434380 546719 45000 591719 Lee 5695292 515065 621036 36000 657036

Town of Orange Park 1621387 10852 163224 80000 243224 Palm Beach 9211632 992646 1020428 68000 1088428

Sarasota 3938604 1624165 556277 32000 588277 St Johns 8104392 681412 878580 44000 922580

Hillsborough $2098756 291124 $238988 $22000 $260988 59403886 6850914 6625480 551000 7176480

Hallandale

1147983 244911 139289 26000 165289 St Lucie 921326 21501 94283 74000 168283 Hamilton 1846779 100570 194735 15000 209735

Dade 1330788 57541 138833 48000 186833 Marion 465574 7260 47283 56000 103283

5712450

431783 614423 219000 833423

Broward 3592724 252406 384513 25000 409513 Hillsborough 3299351 986607 428596 38000 466596

6892075 1239013 813109 63000 876109

Broward 9546654 787080 1033373 42000 1075373

$81555065 $9308790 $9086385 $875000 $9961385

(1) 18th of total gross receipts tax is distributed to counties or municipalities

Note Effective July 1 2007 the table fee collected is $1000 per table

18

SLOT COMPARATIVE DATA

Florida pari-mutuel facilities began slot machine operations in Broward County during the 20062007 Fiscal Year On January 29 2008 Miami-Dade County held a local referendum and passed slot machine gaming in their county

During Fiscal Year 20072008 the total amount wagered by patrons was $3023981126 Average daily revenue per slot machine was $182 Total net slot revenue was $241120630 In accordance with Section 551106(2)(a) Florida Statutes the tax rate on net slot machine revenue is 50 as a result the total taxes paid to the state was $120560316

bull Gulfstream Park Racing Association paid $19618764 in taxes representing 16 of the total taxes bull Mardi Gras Racetrack and Gaming Center paid $39550545 in taxes representing 33 of the total taxes and

bull Pompano Park Racing paid $61391007 in taxes representing 51 of the total taxes

Taxes paid on net slot machine revenue were accounted for by the division then immediately transferred to the Department of Educations Educational Enhancement Trust Fund

Gulfstream Operations Began 11152006

Mardi Gras Operations Began 12282006

Pompano Park Operations Began 04142007 TOTAL

FY 200607 FY 200708 FY 200607 FY 200708 FY 200607 FY 200708 FY 200607 FY 200708 Average Number of Machines 834 887 1150 1239 1500 1500 2281 3626 Number of Operating Days 228 366 185 366 78 366 228 366 Average Revenue per Machine $161 $121 $216 $174 $193 $224 $191 $182 Amount Wagered $322637778 $501200320 $517732918 $898612565 $273737770 $1624168241 $1114108466 $3023981126 Amount Won By Patrons $291991699 $458031144 $471834882 $816752882 $251151459 $1492832705 $1014978040 $2771616730

Promotional Credits $0 $3970805 $0 $2819819 $0 $4662829 $0 $11453454 30-Day Unclaimed Tickets $60109 $39156 $231437 $55817 $19988 $109307 $311533 $204280

Winnings withheld from Excluded Persons $0 $0 $0 $5408 $0 $0 $0 $5408 Net Slot Machine Revenue $30706188 $39237527 $46129473 $79101089 $22606298 $122782015 $99441960 $241120631

State Tax Revenue $15353094 $19618764 $23064737 $39550545 $11303149 $61391007 $49720980 $120560316 Permitholder Revenue $15353094 $19618764 $23064737 $39550545 $11303149 $61391007 $49720980 $120560316

FISCAL YEAR 20072008

NET SLOT MACHINE REVENUE PROMOTIONAL CREDITS AMOUNT WON BY PATRONS

Gulfstream $458031144

17

Pompano Park $1496832705

53 Mardi Gras

$816752882 30

Gulfstream $3970805

35

Mardi Gras $2819819

25

Pompano Park $4662829

40

Gulfstream $39237527

16

Mardi Gras $79101089

33

Pompano Park $122782015

51

19

I

_jl -

~ ------

--

__ T

- - -- --- -_IF ~

-

Daily Revenue per Machine Compared to Average Number of Machines For Fiscal Years 20062007 and 20072008

GULFSTREAM PARK RACING AND CASINO

$0 $50

$100 $150 $200 $250 $300 $350 $400 $450

Jul-0

6

Aug-06

Sep-06

Oct-06

Nov-06

Dec-06

Jan-07

Feb-07

Mar-07

Apr-07

May-07

Jun-07

Jul-0

7

Aug-07

Sep-07

Oct-07

Nov-07

Dec-07

Jan-08

Feb-08

Mar-08

Apr-08

May-08

Jun-08

Dai

ly R

even

ue p

er M

achi

ne

0 200 400 600 800 1000 1200 1400 1600 1800 2000

Ave

rage

Num

ber o

f Mac

hine

s

Revenue per Machine Machines

MARDI GRAS RACETRACK AND GAMING CENTER

ISLE CASINO AND RACING AT POMPANO PARK

$0 $50

$100 $150 $200 $250 $300 $350 $400 $450

Jul-0

6

Aug-06

Sep-06

Oct-06

Nov-06

Dec-06

Jan-07

Feb-07

Mar-07

Apr-07

May-07

Jun-07

Jul-0

7

Aug-07

Sep-07

Oct-07

Nov-07

Dec-07

Jan-08

Feb-08

Mar-08

Apr-08

May-08

Jun-08

Dai

ly R

even

ue p

er M

achi

ne

0 200 400 600 800 1000 1200 1400 1600 1800 2000

Ave

rage

Num

ber o

f Mac

hine

s

Revenue per Machine Machines

$0 $50

$100 $150 $200 $250 $300 $350 $400 $450

Jul-0

6

Aug-06

Sep-06

Oct-06

Nov-06

Dec-06

Jan-07

Feb-07

Mar-07

Apr-07

May-07

Jun-07

Jul-0

7

Aug-07

Sep-07

Oct-07

Nov-07

Dec-07

Jan-08

Feb-08

Mar-08

Apr-08

May-08

Jun-08

Dai

ly R

even

ue p

er M

achi

ne

0 200 400 600 800 1000 1200 1400 1600 1800 2000

Ave

rage

Num

ber o

f Mac

hine

s

Revenue per Machine Machines

ALL FACLITIES COMBINED

Dai

ly R

even

ue p

er M

achi

ne $450

$400 $350 $300 $250 $200 $150 $100

$50 $0

l-uJ6 6 6 6 6 7 7 7 7 7 70 -06

-0 -0 -0 -0 -0 -0 -0 -0 -07

-0 0 -g p t v c n b r r y n l- gu e c o e a e a p a u u uA S O N D J F M A JM J A

Revenue per Machine

7 8 807 7 7 7 8 8 8-0 -0 -0 -0 -0 -0 -0 -0 -08

-0p t v c n b r r y ne c o e a e a p a uS O N D J F M A M J

Machines

Ave

rage

Num

ber o

f Mac

hine

s 6000

5000

4000

3000

2000

1000

0

20

DA

TA B

Y A

SS

OC

IATI

ON

FA

CIL

ITY

Pari-Mutuel Facilities by Permit Type

Key

- 16 Greyhound Tracks

6 Jai-Alai Frontons

-0 0

-e

3 Thoroughbred Tracks

1 Harness Track

1 Limited lntertrack Wagering Permit (5506308 FS)

3 Division Regional Offices

21 Cardrooms

3 Slot Machine Gaming Facilities

middot1ton Jai Alai Ham1

P rce Jai Alai Fort 1e ____ ~

h Kennel Club Palm Beac

Dania I Summersport Jai Alai

Mardi Gras Racetrack Bet Miami

Gulfstream Park

Calder Tropical Park

J i Alai middot middot 1 Summer a M1am1

Flagler Greyhound

2008 October 01

21

GREYHOUND ASSOCIATIONS

Florida remains the leader in greyhound racing in the United States with 18 permitholders operating at 13 tracks throughout the state A total of 4479 performances including charity and scholarship performances were conducted during this past fiscal year a decrease of nine percent from the previous fiscal year

During Fiscal Year 20072008 handle wagered at live greyhound performances decreased by 12 percent Intertrack handle wagered on broadcasts of live Florida greyhound performances decreased by 12 percent Simulcast handle wagered on broadcasts of performances from outside the state decreased by 23 percent Intertrack simulcast handle wagered on broadcast of performances from outside the state increased by 12 percent Overall total handle decreased by 13 percent for the Florida greyhound industry

Total paid attendance decreased by 41 percent from the prior year The division reports only paid attendance and does not include free admissions or complimentary passes in its data Total greyhound revenue to the state decreased by 15 percent during Fiscal Year 20072008 The greyhound industry accounted for approximately 46 percent of Floridarsquos total revenue and 31 percent of total handle from pari-mutuel performances

Based on audits conducted by the division greyhound permitholders paid $29048989 in purses during Fiscal Year 20072008 which excludes stakes fees and sponsor contributions The races conducted during the past year by greyhound permitholders is shown in detail on the individual permitholder pages of this section

All of Floridarsquos greyhound permitholders actively sponsor greyhound adoption programs Many of the statersquos greyhound tracks provide for on-site adoption booths animal welfare funding advertising special events and public information Florida Statutes provide that greyhound permitholders receive credits applicable against taxes in an amount equal to the uncashed tickets remitted to the state in the prior fiscal year Each permitholder is required to pay an amount equal to 10 percent of the amount of the credit received to any bona fide organization which promotes or encourages greyhound adoptions During Fiscal Year 20072008 total contributions provided to greyhound adoption units amounted to $201949 which exceeded the minimum statutory requirement

Total Performances 4479 Total Paid Attendance 1006115

Total Racing Days 3514 Total Admission Tax $67344

Bet Miami Greyhounds Broward County

See Mardi Gras Racetrack and Gaming Centers contact information for detail

Meet Period 7012007 to 12312007 and 6012008 to 06302008 at Mardi Gras Racing Results Performances 140 Paid Attendance Racing Days 140 Total Admission Tax Purses Paid $1615540

0 $0

Daytona Beach Kennel Club Inc Volusia County

Website wwwdaytonagreyhoundcom Mailing Address P O Box 11470 Daytona Beach Florida 32120 Street Address 960 South Williamson Road Daytona Beach Florida 32114 Meet Period 7012007 to 6302008 Racing ResultsPerformances 410 Paid Attendance Racing Days 312 Total Admission Tax Purses Paid $1660136

Telephone 3862526484 Fax 3862524808

147081 $507

22

Website Mailing Address Street Address

Meet Period

Racing ResultsPerformances Racing Days Purses Paid

Derby Lane St Petersburg Kennel Club Inc

Pinellas County

wwwderbylanecom P O Box 22099 St Petersburg Florida 33742-2099 10490 Gandy Boulevard St Petersburg Florida 33702-2395

7012007 to 8182007 and 1012008 to 6302008

292 Paid Attendance 198 Total Admission Tax

$3344976

Telephone Fax

3446 $0

7278123235 7278123305

Website MailingStreet Address

Meet Period

Racing ResultsPerformances Racing Days Purses Paid

Ebro Dog Track Washington County Kennel Club Inc

Washington County

wwwebrogreyhoundparkcom 6558 Dog Track Road Ebro Florida 32437

7022007 to 12012007 and 152008 to 6302008

262 Paid Attendance 214 Total Admission Tax

$665281

Telephone Fax

32953 $5720

8502343943 8505354442

Website Mailing Address Street Address

Meet Period

Racing ResultsPerformances Racing Days Purses Paid

Flagler Greyhound Track West Flagler Associates Ltd

Dade County

wwwflaglerdogscom P O Box 350940 Miami Florida 33135-0940 401 NW 38th Court Miami Florida 33126

7012007 to 6302008

361 Paid Attendance 362 Total Admission Tax

$1934808

Telephone Fax

0 $0

3056493000 3056314525

Website Mailing Address Street Address Meet Period Racing Results Performances Racing Days Purses Paid

Jacksonville Kennel Club Inc Duval County

wwwjaxkennelcom P O Box 959 Orange Park Florida 32067-0959 1440 North McDuff Avenue Florida 32205 7012007 to 9032007 and 5282008 to 6302008 at Orange Park

115 Paid Attendance 86 Total Admission Tax

$1413236

Telephone Fax

26204 $0

9046460001 9046460420

Website Mailing Address Street Address

Meet Period

Racing Results Performances Racing Days Purses Paid

Jefferson County Kennel Club Inc Jefferson County

wwwjckcgreyhoundscom P O Box 400 Monticello Florida 32345 3079 North Jefferson Street Monticello Florida 32344

7022007 to 9082007 and 5282008 to 6302008

223 Paid Attendance 223 Total Admission Tax

$576563

Telephone Fax

27160 $2728

8509972561 8509973871

23

Website Mailing Address Street Address

Meet Period

Racing Results Performances Racing Days Purses Paid

Mardi Gras Racetrack and Gaming Center Hartman amp Tyner Inc

Broward County

wwwplaymardigrascom P O Box 2007 Hollywood Florida 33022 831 North Federal Highway Hallandale Beach Florida 33009

1012008 to 5312008

152 Paid Attendance 152 Total Admission Tax

$1597917

Telephone Fax

0 $0

9549243200 9549243143

Website MailingStreet Address Meet Period Racing Results Performances Racing Days Purses Paid

Melbourne Greyhound Park LLC Brevard County

wwwmelbournegreyhoundparkcom 1100 North Wickham Road Melbourne Florida 32935

12262007 to 4262008

107 Paid Attendance 71 Total Admission Tax

$422370

Telephone Fax

21157 $399

3212599800 3212593437

Website Mailing Address Street Address Meet Period Racing Results Performances Racing Days Purses Paid

Naples-Ft Myers Greyhound Track Bonita-Fort Myers Corporation

Lee County wwwnaplesfortmyersdogscom P O Box 2567 Bonita Springs Florida 34133-2567 10601 Bonita Beach Road SW Bonita Springs Florida 34135 7012007 to 6302008

410 Paid Attendance 326 Total Admission Tax

$2298746

Telephone Fax

255495 $37445

2399922411 2399479244

Website Mailing Address Street Address Meet Period Racing Results Performances Racing Days Purses Paid

Orange Park Kennel Club Inc Clay County

wwwjaxkennelcom P O Box 959 Orange Park Florida 32067-0959 455 Park Avenue Orange Park Florida 32073 12052007 to 3102008

112 Paid Attendance 84 Total Admission Tax

$1252565

Telephone Fax

24563 $0

9046460001 9046460420

Website MailingStreet Address Meet Period Racing Results Performances Racing Days Purses Paid

Palm Beach Kennel Club Investment Corporation of Palm Beach

Palm Beach County wwwpbkennelclubcom 1111 North Congress Avenue West Palm Beach Florida 33409-6317 7012007 to 6302008

466 Paid Attendance 363 Total Admission Tax

$4821349

Telephone Fax

220086 $12853

5616832222 5614711298

Website Mailing Address Street Address Meet Period Racing ResultsPerformances Racing Days Purses Paid

Pensacola Greyhound Track Inc Escambia County

wwwpensacolagreyhoundparkcom P O Box 12824 Pensacola Florida 32591-2824 951 Dog Track Road Pensacola Florida 32506-8236 7012007 to 6292008

212 Paid Attendance 165 Total Admission Tax

$725502

Telephone Fax

0 $0

8504558595 8504538883

24

Penn Sanford LLC dba Sanford-Orlando Kennel Club Seminole County

See SOKC LLCs contact information for detail Meet Period 7012007 to 6292008

Racing ResultsPerformances 217 Paid Attendance Racing Days 141 Total Admission Tax Purses Paid $784903

32228 $3867

SOKC LLC dba Sanford-Orlando Kennel Club Seminole County

Website wwwfloridagreyhoundracingcom Mailing Address P O Box 50280 Longwood Florida 32752 Street Address 301 Dog Track Road Longwood Florida 32750 Meet Period 11012007 to 5022008 Racing ResultsPerformances 229 Paid Attendance Racing Days 152 Total Admission Tax Purses Paid $838829

TelephoneFax

41031 $0

4078311600 4078313997

Sarasota Kennel Club Inc Sarasota County

Website wwwsarasotakennelclubcom MailingStreet Address 5400 Bradenton Road Sarasota Florida 34234 Meet Period 7022007 to 5032008 Racing ResultsPerformances 352 Paid Attendance Racing Days 219 Total Admission Tax Purses Paid $1399180

TelephoneFax

145858 $3692

9413557744 9413512207

St Johns Greyhound Park Bayard Raceways Inc

St Johns County Website wwwjaxkennelcom Mailing Address P O Box 959 Orange Park Florida 32067-0959 Street Address 6322 Racetrack Road Jacksonville Florida 32259 Meet Period 9052007 to 12032007 and 3122008 to 5262008 at Orange Park Racing ResultsPerformances 192 Paid Attendance Racing Days 143 Total Admission Tax Purses Paid $1900576

Telephone Fax

28853 $133

9046460001 9046460420

Tampa Greyhound Track Associated Outdoor Clubs Inc

Hillsborough County Website wwwtampadogscom Mailing Address P O Box 8096 Tampa Florida 33674-8096 Street Address 8300 North Nebraska Avenue Tampa Florida 33604 Meet Period 7012007 to 8192007 and (8202007 to 12312007 at Derby Lane) Racing ResultsPerformances 227 Paid Attendance Racing Days 163 Total Admission Tax Purses Paid $1796512

Telephone Fax

0 $0

8139324313 8139325048

25

JAI ALAI FRONTON ASSOCIATIONS

Florida was the first state in the nation to conduct jai alai performances with the first fronton being built in 1926 There are currently eight jai alai permitholders operating at six frontons throughout Florida In fact Florida is now the only state where jai alai games are conducted A total of 1094 regular performances including charity and scholarship performances were conducted during this past fiscal year a decrease of 20 percent from the previous fiscal year

During Fiscal Year 20072008 handle wagered at live jai alai performances decreased by 19 percent Intertrack handle wagered on broadcasts of live Florida jai alai performances decreased by 13 percent There are no longer any other states that conduct jai alai therefore there was no simulcast or intertrack simulcast handle Total handle declined by 16 percent for the Florida jai alai industry

Revenue to the state decreased by three percent during Fiscal Year 20072008 The jai alai industry accounted for approximately two percent of Floridarsquos total revenue and five percent of total handle from pari-mutuel performances Permitholders reported paying $7755267 in playersrsquo awards

Total paid attendance decreased by 52 percent from the prior year The division reports only paid attendance and does not include free admissions or complimentary passes in its data

Total Performances 1094 Total Paid Attendance 160960 Total Gaming Days 833 Total Admission Tax $0

Dania Jai Alai A Divison of the Aragon Group

A Boyd Gaming Company Broward County

Website wwwdania-jai-alaicom Mailing Address P O Box 96 Dania Beach Florida 33004 TelephoneStreet Address 301 East Dania Beach Boulevard Dania Beach Florida 33004 Fax Meet Period 12012007 to 6292008 Gaming ResultsPerformances 240 Paid Attendance 0 Racing Days 180 Total Admission Tax $0 Players Awards Paid $1751505

9549272841 9549209095

Ft Pierce Jai Alai Florida Gaming Centers Inc

St Lucie County Website wwwfla-gamingcom TelephoneMailingStreet Address 1750 South Kings Highway Ft Pierce Florida 34945-3099 Fax Meet Period 4042008 to 5312008 Miscellaneous Revenue to State $34919 (See Section 5509511(4) Florida Statutes for detail) Gaming ResultsPerformances 44 Paid Attendance 0 Racing Days 35 Total Admission Tax $0 Players Awards Paid $150000

7724647500 7724640099

Hamilton Jai Alai and Poker Richmond Entertainment Inc

Hamilton County Website wwwhamiltondownsjaialaicom TelephoneMailingStreet Address 6968 US Highway 129 South Jasper Florida 32052 Fax Meet Period 7012007 to 10252007 Gaming ResultsPerformances 100 Paid Attendance 9220 Racing Days 100 Total Admission Tax $0 Players Awards Paid $205191

3866380011 3866380033

26

Miami Jai Alai Florida Gaming Centers Inc

Dade County

Website wwwfla-gamingcom Telephone MailingStreet Address 3500 NW 37th Avenue Miami Florida 33142 Fax Meet Period 11012007 to 5072008

Gaming Results Performances 216 Paid Attendance 23568 Racing Days 162 Total Admission Tax $0 Players Awards Paid $1986750

3056336400 3056347013

Ocala Jai Alai Second Chance Jai Alai LLC

Marion County

Website wwwocalajaialaicom Mailing Address P O Box 580 Orange Lake Florida 32681 Telephone Street Address 4601 NW Highway 318 Reddick Florida 32686 Fax Meet Period 4032008 to 4302008 Miscellaneous Revenue to State $15733 (See Section 5509511(4) Florida Statutes for detail)

Gaming Results Performances 40 Paid Attendance 0 Racing Days 20 Total Admission Tax $0 Players Awards Paid $102869

3525912345 3525913402

Orlando-Seminole Jai Alai Florida Jai Alai Inc Seminole County

Website wwworlandojaialaicom Mailing Address P O Box 300107 Fern Park Florida 32730 Telephone Street Address 6405 South Highway 17-92 Fern Park Florida 32730 Fax Meet Period 1012008 to 3302008 Miscellaneous Revenue to State $44200 (See Section 5509511(4) Florida Statutes for detail)

Gaming Results Performances 81 Paid Attendance 18578 Racing Days 55 Total Admission Tax $0 Players Awards Paid $303775

4073396221 4078314689

Summer Jai Alai Dade County

See Miami Jai Alais contact information for detail Meet Period 7012007 to 10312007 and 5082008 to 6302008 at Miami Jai Alai

Gaming Results Performances 202 Paid Attendance 72605 Racing Days 152 Total Admission Tax $0 Players Awards Paid $1986750

Summersport Enterprises Ltd A Boyd Gaming Company

Broward County

See Dania Jai Alais contact information for detail Meet Period 7012007 to 11302007 at Dania Jai Alai

Gaming Results Performances 171 Paid Attendance 36989 Racing Days 129 Total Admission Tax $0 Players Awards Paid $1268427

27

THOROUGHBRED ASSOCIATIONS

Florida continues to be a premier thoroughbred racing state with four permitholders operating at three tracks located in Central and South Florida A total of 349 regular performances including charity and scholarship performances were conducted during this past fiscal year which reflects no change from the previous fiscal year

During Fiscal Year 20072008 handle on live thoroughbred performances decreased 23 percent and intertrack handle wagered increased eight percent Simulcast handle wagered on broadcasts of performances from outside the state decreased by 26 percent while intertrack simulcast handle increased by seven percent Overall total handle declined by six percent for the Florida thoroughbred industry

Total revenue to the state during Fiscal Year 20072008 decreased six percent from the prior year The thoroughbred industry accounted for approximately 46 percent of Floridarsquos total revenue and 58 percent of total handle from pari-mutuel performances

Total paid attendance decreased by 20 percent from the prior year The division reports only paid attendance and does not include free admissions or complimentary passes in its data

Total Performances 349 Total Paid Attendance 252673 Total Racing Days 352 Total Admission Tax $53505

Calder Race Course Inc Dade County

Website wwwcalderracecoursecom Mailing Address P O Box 1808 Miami Florida 33055-0808 Street Address 2101 NW 27th Avenue Miami Florida 33056

Meet Period 7012007 to 10142007 and 4252008 to 6302008 Racing ResultsPerformances 109 Paid Attendance Racing Days 109 Total Admission Tax Purses Paid $27295808

Telephone Fax

74495 $15588

3056251311 3056202569

Gulfstream Park Racing Association Inc Broward County

Website wwwcasinoatgulfstreamcomhomehtml MailingStreet Address 901 South Federal Highway Hallandale Beach Florida 33009 Meet Period 1032008 to 4202008 Racing ResultsPerformances 86 Paid Attendance Racing Days 89 Total Admission Tax Purses Paid $30309087

Telephone Fax

0 $0

9544547000 9544546479

Tampa Bay Downs Inc Hillsborough County

Website wwwtampabaydownscom Mailing Address P O Box 2007 Oldsmar Florida 34677 Street Address 11225 Race Track Road Tampa Florida 33626 Meet Period 12082007 to 5042008 Racing ResultsPerformances 94 Paid Attendance Racing Days 94 Total Admission Tax Purses Paid $15474950

Telephone Fax

139683 $30326

8138554401 8132611961

Tropical Park Inc Dade County

See Calders contact information for detail Meet Period 10152007 to 1022008 at Calder Race Course Racing ResultsPerformances 60 Paid Attendance Racing Days 60 Total Admission Tax Purses Paid $12330361

38495 $7591

28

29

HARNESS ASSOCIATIONS

Pompano Park is the only permitholder currently conducting harness horse racing performances in the State of Florida A total of 158 regular performances including charity and scholarship performances were conducted during this past fiscal year a decrease of nine percent from the previous fiscal year

During Fiscal Year 20072008 handle wagered at live harness performances decreased by 12 percent Intertrack handle wagered on broadcasts of live Florida harness performances decreased by 15 percent Simulcast handle wagered on broadcasts of performances from outside the state decreased by 13 percent while intertrack simulcast handle decreased by 13 percent Overall total handle decreased by 13 percent for the Florida harness industry

Total revenue to the state during Fiscal Year 20072008 decreased by nine percent from the prior year The harness industry accounted for approximately six percent of Floridarsquos total revenue and six percent of total handle from pari-mutuel performances

The division reports only paid attendance and does not include free admissions or complimentary passes in its data

Total Performances 158 Total Paid Attendance 0

Total Racing Days 158 Total Admission Tax $0

Isle Casino and Racing at Pompano Park PPI Inc

Broward County

Website wwwtheislepompanoparkcomhomephp Telephone 9549722000 MailingStreet Address 1800 SW Third Street Pompano Beach Florida 33069 Fax 9549780377 Meet Period 7012007 to 6302008

Racing ResultsPerformances 158 Paid Attendance 0 Racing Days 158 Total Admission Tax $0 Purses Paid $12739946

SUMMARY

PARI-MUTUEL INDUSTRY

During Fiscal Year 20072008 the total handle wagered for all classes exceeded $13 billion a decrease of nine percent from the prior fiscal year Total pari-mutuel performances including charity and scholarship performances conducted during Fiscal Year 20072008 decreased by 10 percent from the previous fiscal year

The state realized revenue from regular performances of approximately $25 million a decrease of seven percent from the prior fiscal year Of the $25 million collected greyhound permitholders accounted for 46 percent thoroughbreds for 46 percent harness for 6 percent and jai alai for 2 percent

Total paid attendance decreased 40 percent from the prior year The division reports only paid attendance and does not include free admission or complimentary passes in its data

HORSE RACING

Promotional Programs for Florida-Bred Horses

Florida breeder promotions and award programs are administered by private breeders and owners associations organized to promote ownership and breeding of race horses in the State of Florida Each association conducts its own campaign to enhance the horse breeding industry in the state and provides breeders and owners awards of up to 20 percent of announced gross purses The Florida Standardbred Breeders and Owners Association is funded by the breaks and uncashed tickets from live performances and one percent of the intertrack handle The Quarter Horse Breeders Association is funded by the breaks and the uncashed tickets from live races and one percent of the live and intertrack handle The Florida Thoroughbred Breeders and Ownersrsquo Association awards program is funded by 0955 percent of the live simulcast and intertrack handle as well as 3475 percent of the gross revenue from out-of-state wagers on Florida races

To date the Florida thoroughbred breeding industry has produced 45 national champions including Skip Away the 1998 North American Horse of the Year and Affirmed the last horse to have won the Triple Crown (1978) In 2005 Florida-bred ldquoAfleet Alexrdquo captured two-thirds of the Triple Crown winning the Preakness Stakes (G1) and Belmont Stakes (G1) The industry boasts 110 Florida-bred millionaires 19 classic winners (Kentucky Derby Preakness Stakes and Belmont Stakes) and 20 Breeders Cup Day champions

The Florida Thoroughbred Breedersrsquo and Ownersrsquo Association funds the Florida-bred Stakes Program which is implemented at Floridas thoroughbred racetracks In addition Florida-breds won 346 stakes races including 68 graded stakes and earned more than $41 million in stakes purses Florida-breds banked in excess of $194 million in total North American purse money Through a percentage of pari-mutuel handle Florida thoroughbred permitholders contributed $9542882 to the Florida Thoroughbred Breedersrsquo and Ownersrsquo Association during Fiscal Year 20072008 The FTBOA paid out $5941304 in Breedersrsquo Awards $567000 in Stallion Ownersrsquo Awards and $2112650 through the Florida-bred Stakes Program The Florida-bred Stakes Program includes ldquoThe Sunshine Millionsrdquo at Gulfstream Park ldquoThe Florida Millionrdquo at Calder Race CourseTropical Park ldquoFlorida Cup Dayrdquo at Tampa Bay Downs and additional funds for supplements to Florida-bred Preferred Stakes Races during the CalderTropical and Tampa Bay Downsrsquo meets

The Florida Standardbred Breeders and Owners Association a non-profit organization and the recognized representative of horsemen in the state of Florida is the designated association for the allocation and distribution of funds for Florida-bred Standardbred racing Promotional activities include providing breeder and stallion awards for eligible Florida-bred horses during Pompano Parks 20072008 meet as well as awards for Florida Breeders Stakes races A series of races and awards were also provided for two and three-year-old standardbreds to prepare for the winter meet at Pompano Park The total amount of funds collected and distributed to the Florida Standardbred horsemen throughout the year exceeded $1600000

Note Promotional program information is provided by respective Breeders and Owners Associations

30

UNIVERSITY OF FLORIDA COLLEGE OF VETERINARY MEDICINE RACING LABORATORY

The University of Florida College of Veterinary Medicine Racing Laboratory detects and identifies any drug medication stimulant depressant hypnotic local anesthetic or drug-masking agent prohibited in the blood urine or other bodily fluids of racing horses and greyhounds collected by the Division

During Fiscal Year 20072008 the laboratory received and processed 82763 samples that resulted in 537014 analyses The vigilant monitoring of samples by the laboratory serves to deter the illegal use of drugs in racing animals in Florida

Horse UrineBlood Greyhound Urine 1 Investigative Samples Received 18509 64254 3

2Samples Analyzed 18573 29320 3 Number of Analyses 293371 243643 7 Positives 102 46 NA

1 Quantity Not Sufficient For Testing (QNS) 34798 (542) 2 The Samples Analyzed number for horses is larger than the Samples Received number due to the carryover of samples received in June 2007 that are analyzed in July of the next fiscal year

DRUG POSITIVES FOR FISCAL YEAR 20072008

Types of Positives (ARCI Drug Class) Horse Greyhound Acepromazine Metabolite (3) 12 0 Acepromazine Metabolites (3) Butorphanol (3) 1 0 Albuterol (3) 2 0 Aminorex Levamisole Levamisole metabolite 0 1 Benzoylecgonine (1) 1 8 Butorphanol (3) 3 0 Caffeine (2)Theophylline (3) 2 0 Caffeine (2) Theophylline (3) Butorphanol (3) 1 0 Caffeine (2)Theophylline (3) Theobromine (4) 5 0 Cimetidine (5) 4 0 Clenbuterol (3) 9 0 Dimethyl Sulfoxide (5) 5 9 Gamma-Hydroxphenylbutazone (NA) 0 9 Gamma-Hydroxphenylbutazone (NA) Phenylbutazone (NA) Oxyphenbutazone (4) 0 3 Glycopyrrolate (3) 5 0 Ipratropium (3) 2 0 Lidocaine (2) 0 1 Lidocaine (2) 3-Hydroxylidocaine Monoethyl-glycinesylidine 1 0 Lidocaine (2) 3amp4-Hydroxylidocaine Monoethyl-glycinesylidine 0 1 Methocarbamol (4) 0 1 Methocarbamol (4) Guaifenesin (4) 2 0 Naproxen (4) 1 0 Oxilofrine 4 0 Pentoxifylline (4) 1 0 Phenylbutazone (NA)Oxyphenbutazone (4) 37 1 Procaine (3) 0 5 Ranitidine (5) 4 0 Theobromine (4) 0 7 TOTALS 102 46

Class (1) Drugs that have the highest potential to affect performance and have no generally accepted medical use in the racing animal

Class (2) Drugs that have a high potential to affect performance but less of a potential than drugs in Class I Class (3) Drugs that may or may not have generally accepted medical use in the racing animal but the pharmacology of which

suggests less potential to affect performance than drugs in Class 2

Class (4) Includes therapeutic medications that would be expected to have less potential to affect performance than those in Class 3 Class (5) Includes therapeutic medications for which concentration limits have been established by the racing jurisdictions as well as

certain miscellaneous agents and other medications as determined by the regulatory bodies

31

FIN

AN

CIA

L S

TATE

ME

NTS

DIVISION OF PARI-MUTUEL WAGERING SUMMARY OF STATE REVENUE FROM PARI-MUTUEL CARDROOM

AND SLOT ACTIVITIES FISCAL YEAR 20072008

State Revenue From Regular Performances Tax on Attendance $ 116982 Daily License Fees 3882120 Tax on Handle 19110317

State Revenue From Pari-Mutuel Performances $ 23109419

Other State Revenue Occupational Licenses $ 627372 Fingerprint Fees 281045 Escheated Tickets From Greyhound and Jai Alai (1) 1470310 Racing Scholarship Funds (1) 3303 PMW Trust Fund - Drug Fines 25975 Miscellaneous Revenue 104013 General Revenue Fund - Other Fines 36290

Other State Revenue $ 2548308

Total Pari-Mutuel State Revenue $ 25657727

State Revenue From Cardrooms Table Fees $ 875000 Gross Receipts(2) 9086385 Occupational Licenses 131741

Total State Revenue From Cardrooms $ 10093126

State Revenue From Slots CompulsiveAddictive Gambling Fee $ 750000 Facility License Fee 9000000 Slot Taxes(3)(4) 122891732 Fingerprint Fees 9678 Occupational Licenses 309920 Miscellaneous Revenue 4561 Miscellaneous Fines 60000

Total State Revenue From Slots $ 133025891

Total State Revenue Generated(5) $ 168776744

(1) Escheated tickets from greyhound racing and jai alai gaming and Racing Scholarship Funds are distributed to the Department of Education

(2) One-half of cardroom gross receipts is deposited into General Revenue (3) Slot taxes are distributed to the Department of Education (4) Pompano Park has requested a refund of $23 million for overpayment of Slot taxes for Fiscal

Year 20072008 Refund has been requested and will be processed by the Department of Education in Fiscal Year 20082009

(5) Total revenue and components thereof generated is on the accrual basis of accounting Total revenue and components thereof as as shown in the financial statements on page 34 is on the cash basis of accounting

32

DEPARTMENT OF BUSINESS amp PROFESSIONAL REGULATION DIVISION OF PARI-MUTUEL WAGERING

BALANCE SHEET SPECIAL REVENUE FUND

FOR FISCAL YEAR ENDED JUNE 30 2008

ASSETS2008 2007

Cash Cash with State Treasurer Investments at cost Accounts receivable Allowance for uncollectibles Interest receivable Due from state funds

$ 8782450 130253048 614648452 370224565

(47367) 3214765

11039242

$ 12865700222813082

2974720047251866437

(403691)75307163230584

TOTAL ASSETS $ 1138115155 $ 3472622875

LIABILITIES amp FUND EQUITY Liabilities Accounts payable Accrued salaries Due to other funds Due to other state agencies Due to general revenue Compensated Absences Deferred revenues

$ 31462691 5343391

19860800 6908508

72185753 352080

-

$ 2451476432118280

5007001118617783905919

130600-

Total Liabilities 136113223 152356440

Fund Equity Unreserved 1002001932 3320266435

Total Fund Equity 1002001932 3320266435

TOTAL LIABILITIES amp FUND EQUITY $ 1138115155 $ 3472622875

The financial statements and notes are for informational purposes only

33

DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION DIVISION OF PARI-MUTUEL WAGERING

STATEMENT OF REVENUES EXPENDITURES amp CHANGES IN FUND BALANCE - BUDGET amp ACTUAL SPECIAL REVENUE FUND

FOR FISCAL YEAR ENDED JUNE 30 2008

FINAL 2008 2007 BUDGET ACTUAL VARIANCE ACTUAL

REVENUES Fees Charges Commissions and Sales $ 1462968000 $ 1510423993 $ 47455993 $ 1848846680 Licenses and Permits 88230000 75755065 (12474935) 77772299 Taxes 14652040100 14709972807 57932707 7556712852 Fines Forfeits Judgments and Settlements 4117800 8773932 4656132 10192871 Interest and Dividends Net 53744700 60790502 7045802 96755032 Transfers In - - - 3230584 Miscellaneous Receipts 7506100 12204044 4697944 9178523

Total Revenues 16268606700 16377920343 109313643 9602688841

EXPENDITURES CURRENT OPERATING Salaries 579678900 533903674 45775226 463518647 Other Personal Services 184418800 168853792 15565008 178434171 Other Operating Expenditures 97523500 84325982 13197518 72283850 Operation of Motor Vehicles 5500000 4847937 652063 2585300 Risk Management 16085600 16085600 21327300 GampAState University System - - - 30000000 State Attorney-Slots 23188500 - 23188500 -Tax Collection Equalization 72500 - 72500 -PMW Lab Services 236000000 236000000 - 236000000 PMW Compliance System 29647600 29647600 - 28524598 TrDMSHR SVCSSTW Contract 5828400 - 5828400 5785000 Cardroom Tax Distribution 85500000 67702156 17797844 55541702 Compulsive Gambling Prevention 141337500 125960114 15377386 88470124 OPERATING CAPITAL OUTLAY 4283200 3877015 406185 2830286 Acquisition of Motor Vehicles 7885000 7885000 - 2870000 Assessment for Fingerprinting 65988000 29746050 36241950 38680327 Service Charge to General Revenue 370000000 293760648 76239352 334561292 Refunds 120000000 6209831 113790169 502671 Transfer to FDLE Slots Investigation 321759200 310000000 11759200 291580000 Transfers to Other Funds 17917534500 12439618141 5477916359 4975167341 Transfers to General Revenue 5340000000 4350000000 990000000 846632576

Total Expenditures 25552231200 18692337940 6859893260 7675295185

Excess (Deficiency) of Revenues Over (9283624500) (2314417597) 6969206903 1927393656 (Under) Expenditures

FUND BALANCE JULY 1 2007 - 3316419529 3316419529 1392872779

FUND BALANCE JUNE 30 2008 $ (9283624500) $ 1002001932 $ 10285626432 $ 3320266435 (1) (1)

(2) (1) Does not include budget of $ 45000000 for category 190000 Investments Actual expenditures for category 190000 were

closed into the investment account (2) An adjustment of $3846906 was made to the beginning fund balance due to adjustments made by the Department

of Financial Services The financial statements and notes are for informational purposes only

34

C

AR

DR

OO

M P

AR

I-MU

TUE

L A

ND

SLO

T S

TATU

TE M

ATR

IX

STATUTE TOPIC GREYHOUND JAI ALAI THOROUGHBRED HARNESS QUARTER HORSE

FEES

Daily License Fees On Live

On-track Handle

$80 per race 5500951(1)(a) $40 per game 5500951(1)(a) $100 per race 5500951(1)(a) $100 per race 5500951(1)(a) $100 per race 5500951(1)(a)

Daily License Fees On

Simulcast Handle

$80 per race but not to exceed $500 per day 5500951(1)(a)

$40 per game but not to exceed $500 per day 5500951(1)(a)

$100 per race but not to exceed $500 per day 5500951(1)(a)

$100 per race but not to exceed $500 per day 5500951(1)(a)

$100 per race but not to exceed $500 per day 5500951(1)(a)

Cardroom Table Fees

Annual fee for each facility is $1000 for each table to be operated at the cardroom 849086(5)(d)

Annual fee for each facility is $1000 for each table to be operated at the cardroom 849086(5)(d)

Annual fee for each facility is $1000 for each table to be operated at the cardroom 849086(5)(d)

Annual fee for each facility is $1000 for each table to be operated at the cardroom 849086(5)(d)

Annual fee for each facility is $1000 for each table to be operated at the cardroom 849086(5)(d)

TAXES

Tax On Admissions

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a)

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a)

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a)

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a)

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a)

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c)

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c)

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c)

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c)

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c)

15 of admission charge or 10 cents whichever is greater for entrance to the cardroom This tax only applies if a separate admission fee is charged for entry into the cardroom facility If a single admission fee is charged allowing entry to both or either the pari-mutuel facility and the cardroom facility the tax is payable only once and shall be payable pursuant to Chapter 550 849086(13)(b)

15 of admission charge or 10 cents whichever is greater for entrance to the cardroom This tax only applies if a separate admission fee is charged for entry into the cardroom facility If a single admission fee is charged allowing entry to both or either the pari-mutuel facility and the cardroom facility the tax is payable only once and shall be payable pursuant to Chapter 550 849086(13)(b)

15 of admission charge or 10 cents whichever is greater for entrance to the cardroom This tax only applies if a separate admission fee is charged for entry into the cardroom facility If a single admission fee is charged allowing entry to both or either the pari-mutuel facility and the cardroom facility the tax is payable only once and shall be payable pursuant to Chapter 550 849086(13)(b)

15 of admission charge or 10 cents whichever is greater for entrance to the cardroom This tax only applies if a separate admission fee is charged for entry into the cardroom facility If a single admission fee is charged allowing entry to both or either the pari-mutuel facility and the cardroom facility the tax is payable only once and shall be payable pursuant to Chapter 550 849086(13)(b)

15 of admission charge or 10 cents whichever is greater for entrance to the cardroom This tax only applies if a separate admission fee is charged for entry into the cardroom facility If a single admission fee is charged allowing entry to both or either the pari-mutuel facility and the cardroom facility the tax is payable only once and shall be payable pursuant to Chapter 550 849086(13)(b)

Tax On Cardroom Gross Receipts

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts 849086(13)(a)

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts 849086(13)(a)

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts 849086(13)(a)

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts 849086(13)(a)

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts 849086(13)(a)

This matrix represents a summary of 2007 Statutes Please refer to the cite noted by statutory topic for specific language governing pari-mutuel wagering

35

STATUTE TOPIC GREYHOUND JAI ALAI THOROUGHBRED HARNESS QUARTER HORSE

Tax On Live On-track Handle

55 of handle except for charity perfomances which is 76 of handle 5500951(3)(b)1

Effective July 1 2000 a permitholder may not be taxed at a higher rate than 2 5500951(3)(d)

05 of handle 55009515(2)(a) 05 of handle 55009512(2)(a) 1 of handle 5500951(3)(a)

Tax On Simulcast Handle

Allows permitholders to receive greyhound races from out-of-state and are subject to taxation under 5500951 and 55009511 5503551(4)

Allows permitholders to receive jai alai games from out-of-state and are subject to taxation under 5500951 and 55009511 5503551(4)

Allows permitholders to receive horse races from out-of-state and are subject to taxation under 5500951 55009512 and 55009515 5503551(3) through 5503551(3)(c)

Allows permitholders to receive horse races from out-of-state and are subject to taxation under 5500951 55009512 and 55009515 5503551(3) through 5503551(3)(c)

Allows permitholders to receive horse races from out-of-state and are subject to taxation under 5500951 55009512 and 55009515 5503551(3) through 5503551(3)(c)

Tax On Intertrack and Intertrack

Simulcast Handle

55 of intertack and intertrack simulcast handle except for the intertrack handle from charity performances at a guest track within the market area of the host the tax is 76

71 of intertrack and intertrack simulcast handle 5500951(3)(b)2 and 5500951(3)(c)1

2 of intertrack handle 5500951(3)(c)1

33 of intertrack handle 5500951(3)(c)1

2 of intertrack handle 5500951(3)(c)1

5500951(3)(b)1 and 5500951(3)(c)1

05 of intertrack and intertrack simulcast handle if the guest is located outside market area of host and within market area of thoroughbred track conducting a live meet 5500951(3)(c)1

39 of intertrack and intertrack simuclast handle for permitholders located in an area of the state where there are only 3 greyhound permitholders located in 3 contiguous counties 5500951(3)(c)2

39 of intertrack and intertrack simulcast handle for greyhound permitholders located in the same market area as specified in 550615(6) or (9) 5500951(3)(c)2

05 of intertrack and intertrack simulcast handle if the guest is located outside market area of host and within market area of thoroughbred track conducting a live meet 5500951(3)(c)1

33 of intertrack and intertrack simulcast handle if permitholder restricted from operating live on a year-round basis and tax paid on intertrack handle exceeds that paid during 9293 State Fiscal Year 55009511(3)(a)

61 of intertrack and intertrack simulcast handle for jai alai permitholders located in the market area as specified in 550615(6) or (9) until the tax paid on intertrack handle in the current state fiscal year exceeds that paid during 9293 State Fiscal Year then tax on handle is 23 5500951(3)(c)2

24 of intertrack simulcast handle 5500951(3)(c)1 and 55009515(5)

05 of intertrack and intertrack simulcast handle if host and guest are thoroughbred permitholders or if the guest is located outside market area of host and within market area of thoroughbred track conducting a live meet 5500951(3)(c)1

05 of intertrack simulcast handle if guest track is a thoroughbred track located more than 35 miles from host track 55009515(5)

15 of intertrack simulcast handle 5500951(3)(c)1

05 of intertrack and intertrack simulcast handle if the guest is located outside market area of host and within market area of thoroughbred track conducting a live meet 5500951(3)(c)1

24 of intertrack simulcast handle 5500951(3)(c)1 and 55009515(5)

05 of intertrack and intertrack simulcast handle if the guest is located outside market area of host and within market area of thoroughbred track conducting a live meet 5500951(3)(c)1

OUTS (ESCHEATS)

Live On-track Handle

Paid to the State of Florida 5501645(2) Paid to the State of Florida 5501645(2) Retained by permitholder 5502633(3) Paid to Florida Standardbred Breedersrsquo and Ownersrsquo Association (FSBOA) 55026165(1) and 5502633(2)(a)

Paid to Florida Quarter Horse Breedersrsquo and Owners Association (FQHBOA) 55026165(1) and 5502633(2)(b)

Escheats from Arabian races are paid to Florida Arabian Horse Racing Promotion Fund 5502633(2)(c)

This matrix represents a summary of 2007 Statutes Please refer to the cite noted by statutory topic for specific language governing pari-mutuel wagering

36

STATUTE TOPIC GREYHOUND JAI ALAI THOROUGHBRED HARNESS QUARTER HORSE

TAX CREDITS amp EXEMPTIONS

(excluding charity performances

unless otherwise

Tax exemption of $360000 per state fiscal year or $500000 for 3 permitholders that held a full live schedule in 1995 and closest to another state authorizing greyhound racing

A permitholder that has incurred tax on handle and admissions that exceeds its operating earnings is entitiled to credit the excess amount of taxes against its next ensuing meets 55009511(1)(b)

Permitholders are allowed a credit of up to 1 of the paid taxes for the previous taxable year The credit if taken is applied against taxes on live handle due for a taxable year under this section and

noted) 55009514(1) is paid directly to the Jockeys Guild by the permitholders 55009515(6)

Tax credit each state fiscal year equal to daily license fee on live races in previous state fiscal year 5500951(1)(a)

Allows each permitholder that cannot utilize the full amount of the tax exemption or daily license fee tax credit to transfer the unused portion to a greyhound permitholder acting as a host track for intertrack wagering 5500951(1)(b)

Tax credit each state fiscal year in an amount equal to the amount remitted in escheated tickets in prior state fiscal year 5501647

Tax credit each state fiscal year equal to 25 of amount remitted in escheated tickets in prior state fiscal year Funds equal to the tax credit shall be paid by the permitholder to the National Association of Jai Alai Frontons 5501646

$30000 per performance exemption if live handle during the preceding state fiscal year was less than $15 million This exemption applies to charity performances 55009511(2)(a)1

A permitholder conducting fewer than 100 performances in any calendar year shall pay to the state the same aggregate amount of daily license fees on live games admissions tax and tax on live handle as that paid during the most recent prior calendar year in which at least 100 live performances were conducted 55009511(4)

CHARITY PERFORMANCES

Maximum of 5 days 5500351(1)

Permitholders are allowed to conduct 1 additional day to be designated as ldquoGreyhound Adopt-A-Pet Day Proceeds are paid to bona fide organizations that promote the adoption of greyhounds 5501648(2)

Maximum of 5 days 5500351(1)

Permitholders are allowed to conduct 2 additional performances known as ldquoRetired Jai Alai Playersrsquo Charity Dayrdquo for a fund to benefit retired jai alai players 5500351(8)

Maximum of 5 days 5500351(1)

One additional scholarship day to tracks located in Hillsborough County for the benefit of Pasco-Hernando Community College 5500351(6)(a) and 5500351(6)(b)

Maximum of 5 days 5500351(1) Maximum of 5 days 5500351(1)

Permitholders shall pay from any source including charity performances not less than 10 of tax credit from escheated tickets to a bona fide greyhound adoption program 5501647

This matrix represents a summary of 2007 Statutes Please refer to the cite noted by statutory topic for specific language governing pari-mutuel wagering

37

STATUTE TOPIC STATUTE REFERENCE SUMMARY

FEES

Slot License Fee 551106(1)(a) FS Annual fee for each slot machine facility is $3 million paid with the initial license application and annuall thereafter on the anniversary date of the issuance of the initial license

Compulsive or Addictive Gambling Prevention Program Fee 551118(3) FS Annual fee for each slot machine facility is $250000 paid at the same time the annual

license fee is due and annual thereafter

TAXES

Tax on Slot Revenue 551106(2)(a) and 551006(3) FS

50 of slot machine revenues which is the total of all cash and property received by the slot machine licensee from the operation of slot machines less the amount of cash cash equivalents credits and prized paid to winners of slot machine gaming shall be remitted by 3 pm Wednesday for the preceeding week ending Sunday

FINES

Failure to Pay Slot Tax Fine 551106(4) FS Up to $10000 for each day tax payment is not remitted timely

Civil Fine 551107(11) FS The division may impose a civil fine of up to $5000 fpr each violation of this chapter or the rules of the division

False Statement Fine 551109(1) FS

Up to a $10000 fine or civil penalty for any person who knowingly makes or causes to be made or aids assists or procures another to make a false statement in any report disclosure application or any document required under Chapter 551 or any rule adopted under Chapter 551

Unauthorized Possession of Slot Machines Fine 551109(2) FS

Up to a $10000 administrative fine or civil penalty for any person who possesses a slot machine without the license required by Chapter 551 or who possesses a slot machine at any location other than at the slot machines licensees facility

PENALTIES

Slot Machine Licensee Civil Penalities 551117 FS Up to a $100000 civil penalty for each count or separate offense against the slot machine

licensee for violation of Chapter 551 or any rule adopted by the division

This matrix represents a summary of 2008 Statutes Please refer to the cite noted by statutory topic for specific language governing pari-mutuel wagering

38

  • Table of Contents 2007-2008pdf
  • Overview 2007-2008pdf
  • Division Overview 2007-2008 (2-4-09)pdf
    • THE DIVISION OF PARI-MUTUEL WAGERING
    • OFFICE OF AUDITING
    • OFFICE OF OPERATIONS
    • OFFICE OF REVENUE AND FINANCIAL ANALYSIS
      • Events Shaping 2007-2008pdf
        • Events Shaping the 20072008 RacingGaming Season in Florida
          • Fiscal Years Comparative Data 2007-2008pdf
            • Total Paid
            • Total
            • Pari-Mutuel
            • Handle
            • State Revenue
            • as a Percent
            • of Handle
              • PMW Graphs 2007-2008pdf
              • PMW Handle Statistics 20072008pdf
              • Guest Handle by Host 2007-2008pdf
              • Charity-scholarship 2007-2008pdf
                • RACING SCHOLARSHIP TRUST FUND
                • ABANDONED WINNING TICKETS
                  • Cardroom Statistics 2007-2008pdf
                    • Sheet1
                      • Cardroom Revenue 20072008pdf
                      • Slot Comparative Data 2007-2008 (12-15-08)pdf
                      • Slot Revenue Per Machine 0708pdf
                        • TOTAL LINE (3)
                          • Facilities Map with 21 cardrooms (As of 11-18-08)pdf
                          • Permitholder Contact amp Operating In 77th annual rpt (as of 12-24-08)pdf
                          • Promotional Programs for FL Horses 20072008docpdf
                          • Drug Positives Data 2007-2008pdf
                            • Sheet1
                              • State Revenue Summary 0708pdf
                                • 20062007
                                  • Financial Statements (Page 1) 20072008pdf
                                  • Financial Statements (Page 2) 20072008pdf
                                  • PMW Statute Matrix 2007-2008pdf
                                  • Slot Statute Matrix 2007-2008pdf
                                    • Sheet1
                                      • Events Shaping 2007-2008pdf
                                        • Events Shaping the 20072008 RacingGaming Season in Florida
                                          • Events Shaping 2007-2008pdf
                                            • Events Shaping the 20072008 RacingGaming Season in Florida
                                              • Division Overview 2007-2008 (2-23-09)pdf
                                                • THE DIVISION OF PARI-MUTUEL WAGERING
                                                • OFFICE OF AUDITING
                                                • OFFICE OF OPERATIONS
                                                • OFFICE OF REVENUE AND FINANCIAL ANALYSIS
Page 4: Florida Departmentof Busines Division of Pari-Mutuel ......jai alai games, and cardroom poker games. Additionally, slot machine gaming at pari-mutuel facilities is ... is intended

f 10 TT Division of Pari-Mutuel Wagering David J Roberts Director Busines~--1 Office of the Director 1940 North Monroe Street Professi6hal

Tallahassee Florida 32399-1035 Rei u a on Phone 8504889130 bull Fax 850488-0550

Charles W Drago Secretary Charlie Crist Governor

February 23 2009

The Honorable Larry Cretul Speaker Designate Florida House of Representatives 420 The Capitol 402 South Monroe Street Tallahassee FL 32399-1300

Dear Speaker Designate Cretul

In accordance with Section 5500251(1) Florida Statutes we are pleased to submit this seventyshyseventh Annual Report of Pari-Mutuel Wagering in the State of Florida for the fiscal year which ended June 30 2008

This report is submitted by the Department of Business and Professional Regulation Division of Pari-Mutuel Wagering which monitors and regulates Floridas pari-mutuel industry cardrooms and slot machine gaming located at pari-mutuel facilities

Florida pari-mutuel wagering produced $257 million in revenue to the state Total wagering including charityscholarship performances approached $13 billion a nine percent decline in total wagering from the previous fiscal year Additionally nearly $15 million of pari-mutuel wagering revenue was distributed to the Principal State School Fund (Department of Education) from unclaimed tickets

Florida cardroom wagering produced $91 million in revenue to the state Total wagering approached $91 million a 68 percent increase from the previous fiscal year In the past fiscal year approximately $113 million was distributed to counties and municipalities where cardrooms are located

Florida slot machine gaming produced $133 million in revenue to the state In the past fiscal year approximately $1 23 million was distributed to the Educational Enhancement Trust Fund (Department of Education) from slot machine gaming tax revenue

The continued support and cooperation we have received from you and your staff is deeply appreciated

Director Division of Pari-Mutuel Wagering

LICENSE EFFICIENTLY REGULATE FAIRLY WWWMYFLORIDALICENSECOM

DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION DIVISION OF PARI-MUTUEL WAGERING

COMPREHENSIVE ANNUAL REPORT FISCAL YEAR ENDING JUNE 30 2008

wwwMyFloridacomdbpr

INTRODUCTORY SECTION

Overview and Explanation of Report Terminology 2

Division Overviewhelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphellip 3

Events Shaping the 20072008 RacingGaming Season in Florida 6

STATISTICAL SECTION

Pari-Mutuel Statistical Data

Fiscal Years Comparative Data 7

Graphs - Historical Pari-Mutuel Wagering Activity 8

Components of Pari-Mutuel Handle From Performances 11

Total State Revenue From Performances 12

Total Regular and CharityScholarship Handle 13

Total Intertrack Wagering Handle by Guest 14

Charity and Scholarship Performances Racing Scholarship Trust Fund and Abandoned Winning Ticketshelliphelliphelliphelliphellip 16

Cardroom Statistical Data

Cardroom Comparative Datahelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphellip 17

Components of Cardroom Revenue by Association 18

Slot Statistical Data

Slot Comparative Datahelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphellip 19

Revenue per Machine Compared to Average Number of Machines by Monthhelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphellip 20

DATA BY ASSOCIATIONFACILITY

Pari-Mutuel Facilities Map by Permit Typehelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphellip 21

Contact and Operating Information by AssociationFacilityhelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphellip 22

Promotional Programs for Florida Bred Horseshelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphellip 30

Drug Positives Statistical Datahelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphellip 31

FINANCIAL STATEMENTS

Summary of State Revenue from Cardroom Pari-Mutuel and Slot Activitieshelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphellip 32

Balance Sheet - Special Revenue Fund 33

Statement of Revenue Expenditures amp Changes in Fund Balance - Budget amp Actual ndash Special Revenue Fund 34

CARDROOM PARI-MUTUEL AND SLOT STATUTE MATRIX

Summary of Cardroom and Pari-Mutuel Handle Distribution 35

Summary of Slot Distributionhelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphellip 38

1

INTR

OD

UC

TIO

N

OVERVIEW

This annual report on cardroom pari-mutuel and slot machine wagering in Florida encompasses the fiscal year which began July 1 2007 and ended June 30 2008 This is the 77th annual report in the series The first annual report was issued for Fiscal Year 19311932 the initial year of legalized pari-mutuel wagering in Florida

In Florida pari-mutuel wagering is authorized for horse racing harness horse racing greyhound racing jai alai games and cardroom poker games Additionally slot machine gaming at pari-mutuel facilities is authorized in Broward and Miami-Dade Counties Florida is one of the primary pari-mutuel states in the nation and is the leading state in greyhound racing as well as a major horse racing state Florida is also the only state in the United States where live jai alai games is conducted Currently there are 26 pari-mutuel facilities located throughout the State This annual report which is required by Florida law is intended to inform the Governor the Legislature the industry and other interested parties of wagering activities at authorized pari-mutuel facilities The report is organized into five primary sections

1 Introductory Section - An overview of the Division of Pari-Mutuel Wagering and a report of events that occurred impacting the divisionrsquos oversight of facilities or events that effected the operation of facilities

2 Statistical Section ndash Details various cardroom pari-mutuel and slot statistical data by individual racing association or fronton

3 Data by AssociationFacility ndash Includes map showing location of each associationfacility contact and operating information by associationfacility promotional programs for Florida bred horses and drug positives statistical data

4 Financial Section - Official financial statements of the Division of Pari-Mutuel Wagering 5 Statute Matrix - A table summarizing the statutes regarding the taxes and fees applicable to pari-

mutuel wagering and cardroom activity It also includes a summary of the statutes regarding the taxes fees fines and penalties with respect to slot machine gaming

EXPLANATION OF REPORT TERMINOLOGY

Florida law requires intertrack wagers to be combined with the wagering pools of the host or the broadcasting Florida track or fronton The law also requires that the host take-out on intertrack wagers be the same as for on-track wagers however the distribution of the take-out may be different The tax structure for on-track and intertrack wagering is explained in more detail in the (Statute Matrix) section

For purposes of this report on-track schedules include wagering and attendance statistics as compiled on-track for the facility at which a live race or game is being conducted or a race or game broadcast from out-of-state to the facility For a host pari-mutuel facility the on-track statistics exclude intertrack wagering data for wagers and attendance at guest tracks or frontons and also exclude wagers which are taken at the facility if it is functioning as a guest permitholder receiving intertrack broadcasts Some permitholders do not broadcast races or games to other Florida permitholders

Schedules of intertrack wagering included in this report are compiled for each host permitholder These schedules reflect combined wagering statistics for all guest facilities which received broadcasts and conducted wagering which was included in the wagering pools of the host For host permitholders a summary of intertrack handle components for each guest is shown in the (Statistical) section of this report The schedules of intertrack wagering also include data on wagers collected at intertrack locations on races or games which were imported from out-of-state and rebroadcast to intertrack locations by the Florida host

2

THE DIVISION OF PARI-MUTUEL WAGERING

The Division of Pari-Mutuel Wagering is a program area of the Department of Business and Professional Regulation within the Executive Branch of Floridas government The Division is charged with regulating Floridas pari-mutuel cardroom and slot machine gaming industries as authorized by Chapters 550 551 and 849 Florida Statutes as well as collecting and safeguarding associated revenues due to the state Authorized pari-mutuel events include horse racing harness racing greyhound racing and jai alai Pari-Mutuel Wagering was originally authorized by the Legislature in 1931 Since that time the Division has since evolved from a racing commission into a professional regulatory organization overseeing a complex and dynamic industry located throughout the State

OFFICE OF THE DIRECTOR

The Office of the Director provides leadership oversight and administration of the five functional areas within the division Specific responsibilities include budget planning rule promulgation policy development legislative analysis of proposed legislation strategic planning fleet management staff development and enforcement of administrative actions Additionally the Office of the Director ensures that all areas of the division operate in a cooperative effort to ensure efficient and effective regulatory oversight of the industry

The divisions structure includes five functional areas which act under the management of the Office of the Director These functional areas include Revenue and Financial Analysis Auditing Operations Investigations and Slot Operations Each area focuses on a different aspect of regulation within the cardroom pari-mutuel and slot machine gaming industry in an effort to protect state revenues and maintain the publics confidence in the integrity of the wagering activity

OFFICE OF AUDITING

The Auditing staff is responsible for conducting various audits to ensure the integrity of wagering activity and protect the wagering public by ensuring that cardroom pari-mutuel and slot machine wagering is conducted in compliance with the Florida Statutes and Florida Administrative Code Such compliance issues include pari-mutuel broadcast exchanges verification that takeoutcommissions are consistent with notification requirements interstate wagering restrictions identification of fraudulent activity verification that statutory accounting procedures are utilized oversee the commingling of wagering pools transmission of pari-mutuel information proper payments to winning pari-mutuel patrons and approve totalisator security plans and software upgrades Additionally Auditing maintains primary oversight for cardroom operations which includes auditing internal control procedures reviewing tournament or promotional proposals auditing jackpot accounts monitoring daily operations and coordinating inspections

During Fiscal Year 20072008 the Auditing staff conducted reviews for 80562 racesgames and associated wagering pools 18 greyhound purse audits 21 greyhound adoption proceeds audits 25 mutuels audits 25 escheat audits 19 cardroom audits 2 slot audits 2 breedersrsquo awards audits 18 facility inspections and 16 totalisator system malfunction reports

3

OFFICE OF OPERATIONS

All individuals and businesses who work or conduct business at a racetrack fronton cardroom or slot machine facility and who have access to money wagered restricted areas andor racing animals must obtain an occupational license issued by the division Every racing and cardroom occupational licensee is fingerprinted upon initial licensure and every five years thereafter and every slot machine occupational licensee is fingerprinted upon initial licensure and every three years thereafter Each set of fingerprints are submitted electronically to the Florida Department of Law Enforcement and Federal Bureau of Investigation for processing During Fiscal Year 20072008 Operationsrsquo Licensing Section processed 23849 occupational license applications for businesses and individuals of which 1891 were related to the operation of cardrooms 17789 were related to racing or cardroom operations and 4169 were related to slot machine operations Operationsrsquo Licensing Section is also responsible for the issuance of all pari-mutuel permitholder Annual Operating Dates Licenses Cardroom Operator Licenses and Slot Machine Licenses to authorized facilities

The Operationsrsquo staff is responsible for ensuring the day-to-day operation of races and games are conducted in accordance with Floridas pari-mutuel statutes and rules The State Stewards monitor each horse race and conduct inquiries and hearings for alleged violations of statutes and rules The Stewards and Hearing Officers issued 265 rulings assessed fines totaling $32525 and suspended 39 individual occupational licenses for alleged violations in Fiscal Year 20072008

Operationsrsquo field staff also collects urine and blood samples from racing animals that are analyzed by the University of Florida College of Veterinary Medicinersquos Racing Laboratory for prohibited substances State veterinarians and veterinary assistants collected 82767 samples that included 64254 greyhound urine samples 8830 horse urine samples 9679 horse blood samples and 4 investigative samples during Fiscal Year 20072008 There were 148 positive findings of impermissible substances in the samples collected

OFFICE OF INVESTIGATIONS

The Investigationsrsquo staff examines statutory and rule violations that occur in cardroom pari-mutuel and slot machine gaming industry as well as drug positives identified by the University of Florida College of Veterinary Medicine Racing Laboratory The investigations vary in complexity from investigating falsified license applications and animal cruelty to the use of performance altering medications andor illegal substances during races An investigative case may result in issuance of administrative fines penalties or hearings before the division director or a designated hearing officer or referrals to either regulatory or law enforcement agencies for criminal prosecution During Fiscal Year 20072008 there were 873 investigations conducted including 127 drug positives and 94 slot related ones

The Investigationsrsquo staff also conducts background examinations of potential permitholders This involves an in-depth review of the applicantsrsquo personal and financial records in order to insure compliance with Sections 550054 5501815 and 849086 of the Florida Statutes In addition the Investigationsrsquo staff conducts in-depth inspections of cardrooms pari-mutuel facilities and slot machine facilities both prior to opening as well as throughout the operating year

4

OFFICE OF SLOT OPERATIONS

The Slot Operationsrsquo staff is responsible for overseeing state personnel located at each of the three pari-mutuel facilities in Broward County that have slot machine gaming To ensure the integrity of slot machine gaming activity the Slot Operationsrsquo staff oversees the day-to-day operations at the slot machine facilities performs daily revenue reconciliations verifies that every slot machine has been certified by an independent testing lab issues slot machine occupational licenses to individuals and ensures slot machine gaming activity is in compliance with the requirements of Chapter 551 Florida Statutes Chapter 61D-14 Florida Administrative Code as well as the internal controls of the individual facilities

During Fiscal Year 20072008 the Slot Operationsrsquo staff completed 3354 inspections Of those 241 items were found to be non-compliant of which 26 were turned over to Investigations and 44 were turned over to the Departmentrsquos Office of the General Counsel for formal proceedings Slot machine facilities were notified of 206 observations so that appropriate internal action including employee disciplinary action advanced training andor re-training of facility personnel could occur There were also 327 voluntarily or involuntary patron exclusions from the slot machine facilities There were 260 shipments of authorized slot machines and components which required the verification of 2723 parts The Slot Operationsrsquo staff authorized and participated in 8061 slot machine conversions denomination andor game theme changes slot machine relocations and other related slot machine changes

OFFICE OF REVENUE AND FINANCIAL ANALYSIS

The Revenue and Financial Analysis staff is responsible for safeguarding and accounting for state revenues in accordance with Florida Statutes and Florida Administrative Code as it relates to cardroom pari-mutuel and slot gaming activities The staff develops revenue projections for the Revenue Estimating Conferences maintain cashflow statements for timely transfer to the state General Fund and to the Education Enhancement Trust Fund provides oversight of the divisionrsquos budget develops the annual report and determine fiscal impacts on proposed legislation impacting the industry

During Fiscal Year 20072008 $168776744 in state revenues pertaining to cardroom pari-mutuel and slot machine gaming were collected The Revenue and Financial Analysis staff also reconciled 631 permitholder monthly remittance reports conducted 29 charity day audits and 33 uniform annual report audits The Revenue and Financial Analysis staff compiles statistical information for cardroom pari-mutuel and slot machine gaming and performs analyses requested by the Department the Executive Office of the Governor the Legislature and industry

5

Events Shaping the 20072008 RacingGaming Season in Florida

bull On September 7 2008 the division amended Chapters 61D-11 and 12 Florida Administrative Code as a result of the acts amending Chapter 849086 Florida Statutes pertaining to cardroom gaming which passed during the 2007 Legislative Session The amendments to Chapter 61D-11 Florida Administrative Code establish more comprehensive surveillance standards detailed procedures for inspections of new or modified cardrooms more comprehensive internal control standards for cardroom operators procedural requirements for games of Texas Hold-em without betting limits and procedural requirements for dealer responsibilities and dealer tips

bull As a result of a ruling by the Division of Administrative Hearings pari-mutuel facilities with multiple permits that have multiple cardroom licenses are now authorized to operate each license a cumulative 12 hours each day potentially operating 24 hours a day

bull Daytona Beach Kennel Club recently sold their 60-year old facility which was adjacent to a major NASCAR racetrack to the owners of the Daytona International Speedway The original pari-mutuel racetrack was established in the summer of 1948 and was first known as the Volusia County Kennel Club The new $30 million 53000-square foot Daytona Beach Kennel Club and Poker Room opened on May 23 2008

bull Three new cardrooms began operations at existing pari-mutuel facilities which included Fort Pierce Jai Alai Second Chance Poker and Jai Alai and Orange Park Kennel Club Increasing the number of licensed cardrooms from eighteen to twenty-one

bull On January 10 2008 the division amended Rule 61D-7020(1) Florida Administrative Code to allow wagers in increments other than $1 such as 10 cent superfectas or 50 cent exactas

bull There has been a renewed interest in permits to operate quarter horse facilities Quarter horse permits for Hamilton Downs Inc and ELH Jefferson LLC were issued by the division on June 20 2007 and December 21 2007 respectively During the fiscal year the division had as many as seven permitholder applications under review with each application demonstrating intent to operate a cardroom at the new quarter horse facilities

bull In 1996 the Legislature passed Chapter 1996-364 Laws of Florida as a general act covering the entire state In September 2007 the Florida Supreme Court ruled Section 550615(6) Florida Statutes to be unconstitutional The justices found the act should have been a local bill because it only affects South Florida tracks The high court upheld two lower court decisions that also found the law unconstitutionally restricted the tracks

6

STA

TIS

TIC

AL

SE

CTI

ON

FISCAL YEARS COMPARATIVE DATA

Beginning with the 19311932 Fiscal Year the state began collecting taxes on pari-mutuel wagering In most recent years pari-mutuel handle has steadily declined During that initial year the pari-mutuel industry operated 462 racing days in Florida which resulted in state revenue of $737301 total paid attendance of 1157161 and total pari-mutuel handle of $17365424

Since Fiscal Year 19311932 approximately $684 billion in pari-mutuel handle wagered resulted in nearly $43 billion in state revenue This fiscal year total handle was approximately $13 billion and state revenue was $257 million from 4857 cumulative operating days

Over the last ten years pari-mutuel wagering has experienced a 209 percent decline in handle and total state revenue has decreased 592 percent even with a 28 percent increase in the number of racing days Shown below is a summary of pari-mutuel handle and state revenue for Fiscal Years 19981999 through 20072008

PARI-MUTUEL HANDLE AND STATE REVENUE SUMMARY

Fiscal Year

19981999

19992000

20002001

20012002

20022003

20032004

20042005

20052006

20062007

20072008

Number of Racing Days

4725

4674

4592

4614

4365

4459

4424

4993

5592

4857

Total Paid Attendance

3621059

3437073

3040755

2836869

2742429

2804583

2135044

2066192

2351126

1419748

Total Pari-Mutuel

Handle

$1698689089

$1743358947

$1700704003

$1696360808

$1634786514

$1539122995

$1489330477

$1514758761

$1480427370

$1343912504

Total State Revenue (1)

$62934837

$59785130

$36819451

$37114026

$34335380

$34218813

$33199857

$35178969

$30214151

$25657727

State Revenue as a Percent

of Handle

371

343

217

219

210

222

223

232

204

191

(1) Beginning 20062007 this figure includes state revenue from pari-mutuel performances and other state revenue and does not include any state revenue from cardroom and slot operations

Note Beginning 19971998 data from charityscholarship performances are included in the number of racing days and total pari-mutuel handle

7

_- I I I I

--- I I I I

--- I I I I _- I I I I

----- I I I I - I I I I -

- I I I I -

- I I I I

- I I I I I I I I

lI I I

lI I I

lI I I

Jf I I

~ I I

~ I I

lr I I

lr I I

- I I

HISTORICAL PARI-MUTUEL WAGERING ACTIVITY Fi

scal

Yea

r

2008

2007

2006

2005

2004

2003

2002

2001

2000

1999

0 200

Jai Alai Total Handle

400

Pari-Mutuel Handle by Industry Fiscal Years 19981999-20072008

600 800 1000 1200 Handle ($ in millions)

Greyhound Total Handle Horse Total Handle

1400 1600

Total Handle

1800

Fisc

al Y

ear

2008

2007

2006

2005

2004

2003

2002

2001

2000

1999

0 5 10

Jai Alai State Revenue

15

State Tax Revenue by Industry Fiscal Years 19981999-20072008

20 25 30 35 40 45 50

State Revenue ($ in millions)

Horse State Revenue Greyhound State Revenue

55 60 65

Total State Revenue

70

8

I

- I

- I

- I

- I

- I

- I

- I

- I

- I

I

-- I I

-- I I I

- I I I

- I I I

- I - I I

- I - I I

-- I - I

-- I - I

-- I I

-

HISTORICAL PARI-MUTUEL WAGERING ACTIVITY Fi

scal

Yea

r

2008

2007

2006

2005

2004

2003

2002

2001

2000

1999

0 200

Simulcast

Total Pari-Mutuel Handle ALL PERMITHOLDERS

Fiscal Years 19981999-20072008

400 600 800 1000 1200 1400 1600 Handle ($ in millions)

Intertrack Simulcast Intertrack LiveOntrack Total Handle

1800

Fisc

al Y

ear

2008

2007

2006

2005

2004

2003

2002

2001

2000

1999

00 05 10

Total Tax as a Percentage of Handle ALL INDUSTRIES

Fiscal Years 19981999-20072008

15 20 25 30 35 40 45 50 55 60

Effective Tax Rate

Jai Alai Horse Greyhound

65

9

I I I I I I I

7 I I I I I I I

I I I I I I I I I I I I I I I I

7 I I I I I I I I I I I I I I

7 I I I I I I I

I I I I I I I

7 I I I I I I I I I I I I I I

I I I I I I I I I I I I I I I

-I I I I I I I I

I I I I I I I I -

I I I I I I I I -

I I I I I I I I -

I I I I I I I I -

I I I I I I I I -

I I I I I I I I -

I I I I I I I I

I I I I I I I I -I I I I

HISTORICAL PARI-MUTUEL WAGERING ACTIVITY

0 500 1000 1500 2000 2500 3000 3500 4000 4500 5000 5500 6000 6500 7000

Performances

1999

2000

2001

2002

2003

2004

2005

2006

2007

2008

Fisc

al Y

ear

Number of Pari-Mutuel Performances Fiscal Years 19981999-20072008

Horse Performances Jai Alai Performances Greyhound Performances Total Performances

0 10 20 30 40 50 60 70 80 90 100 110 120 130

Purses Paid ($ in millions)

1999

2000

2001

2002

2003

2004

2005

2006

2007

2008

Fisc

al Y

ear

Purses Paid Fiscal Years 19981999-20072008

Greyhound Purses Paid Horse Purses Paid Total Purses Paid

10

COMPONENTS OF PARI-MUTUEL HANDLE FROM PERFORMANCES

Fiscal Year 20072008

Greyhound Racing Associations Bet Miami Greyhounds Daytona Beach Kennel Club Inc Derby Lane Ebro Dog Track Flagler Greyhound Track Jacksonville Kennel Club Inc Jefferson County Kennel Club Inc Mardi Gras Racetrack and Gaming Center Melbourne Greyhound Park LLC Naples-Ft Myers Greyhound Track Orange Park Kennel Club Inc Palm Beach Kennel Club Penn Sanford LLC dba Sanford-Orlando Kennel Club Pensacola Greyhound Track Inc SOKC LLC dba Sanford-Orlando Kennel Club Sarasota Kennel Club Inc St Johns Greyhound Park Tampa Greyhound Track

Total Greyhound Tracks

Jai Alai Frontons Dania Jai Alai Ft Pierce Jai Alai Hamilton Jai Alai and Poker Miami Jai Alai Ocala Jai Alai Orlando-Seminole Jai Alai Summer Jai Alai Summersport Enterprises Ltd

Total Jai Alai Frontons

Thoroughbred Racing Associations Calder Race Course Inc Gulfstream Park Racing Association Inc Tampa Bay Downs Inc Tropical Park Inc

Total Thoroughbred Tracks

Harness Racing Associations Isle Casino and Racing at Pompano Park

TOTAL FOR ALL TRACKS AND FRONTONS

Permitholder Daily Revenues From

License Tax on Total Paid Pari-Mutuel Public Fee Handle To Charities Handle Pool

$157860 $557835 $46373 $3876890 $15130795 80000 115146 41250 3805493 10349152 88000 555840 211294 11145469 38266449

264480 172623 22216 851124 3006195 372100 992214 37588 5301141 21930356 50240 305108 186196 5308979 18720666

206480 104677 9533 364141 1587986 98720 347606 47543 4316571 15154299 18800 2144 2858 81254 259326

253680 980923 94205 7281190 28498722 13200 0 138830 5113310 16853836

328900 2365688 153267 18307505 68041622 2080 1780 0 1231564 4135228

87200 72335 0 692751 2462394 11200 0 31056 1282295 4427694 81760 148147 49764 2490255 9312555

122740 829104 164593 7692885 28166381 106000 638687 145493 6237388 22738813

$2343440 $8189857 $1382059 $85380205 $309042469

$130840 $0 $5160 $4294146 $13380674 14080 0 2 87947 267669 32000 0 0 (30711) 3281

118800 0 8100 4751344 13424214 13840 0 0 45509 160224 45880 0 2170 404278 1483017

111120 0 12083 4286504 12591640 93320 0 3243 3021542 9903662

$559880 $0 $30758 $16860559 $51214381

$204700 $4219367 $358053 $61841304 $247966283 136800 2207273 238706 42628999 157782609 173500 1815338 129183 25238099 100212769 103200 1740114 287786 27560457 111094972

$618200 $9982092 $1013728 $157268859 $617056633

360600 938368 25141 17737336 63907939

$3882120 $19110317 $2451686 $277246959 $1041221422

Total Handle

$19769753 14391041 50267052 4316638

28633399 24571189 2272817

19964739 364382

37108720 22119176 89196982 5370652 3314680 5752245

12082481 36975703 29866381

$406338030

$17810820 369698

4570 18302458

219573 1935345

17001347 13021767

$68665578

$314589707 202994387 127568889 140786529

$785939512

82969384

$1343912504

11

TOTAL STATE REVENUE FROM PERFORMANCES

ITW ITW SIM CHARITY

PERFORMANCES Daily Total Live Daily Total Simulcast Daily TOTAL TAXES

Fiscal Year 20072008 Tax on License Taxes and License Taxes and License and FEES Handle Fee Fees Collected Fee Fees Collected Fee COLLECTED

Greyhound Racing Associations Bet Miami Greyhounds $125816 $93440 $219256 $217114 $56000 $273114 $149645 $65260 $8420 $715695 Daytona Beach Kennel Club Inc 76519 66080 142599 0 0 0 38627 0 13920 195146 Derby Lane 232337 74080 306417 0 0 0 323503 0 13920 643840 Ebro Dog Track 172623 252240 424863 0 0 0 0 0 12240 437103 Flagler Greyhound Track 264729 237840 502569 325439 125500 450939 384364 17682 8760 1364314 Jacksonville Kennel Club Inc 93588 37040 130628 0 0 0 211520 0 13200 355348 Jefferson County Kennel Club Inc 104677 200240 304917 0 0 0 0 0 6240 311157 Mardi Gras Racetrack and Gaming Center 89049 62720 151769 112358 27500 139858 107298 38901 8500 446326 Melbourne Greyhound Park LLC 2144 14000 16144 0 0 0 0 0 4800 20944 Naples-Ft Myers Greyhound Track 608566 240960 849526 0 0 0 372357 0 12720 1234603 Orange Park Kennel Club Inc 0 0 0 0 0 0 0 0 13200 13200 Palm Beach Kennel Club 1092958 314480 1407438 258 500 758 1272472 0 13920 2694588 Penn Sanford LLC dba Sanford-Orlando Kennel Club 1780 2080 3860 0 0 0 0 0 0 3860 Pensacola Greyhound Track Inc 72335 87200 159535 0 0 0 0 0 0 159535 SOKC LLC dba Sanford-Orlando Kennel Club 0 0 0 0 0 0 0 0 11200 11200 Sarasota Kennel Club Inc 148147 72800 220947 0 0 0 0 0 8960 229907 St Johns Greyhound Park 257580 108960 366540 62 80 142 571424 38 13700 951844 Tampa Greyhound Track 276322 92080 368402 0 0 0 362365 0 13920 744687

Total Greyhound Tracks $3619170 $1956240 $5575410 $655231 $209580 $864811 $3793575 $121881 $177620 $10533297

Jai Alai Frontons Dania Jai Alai $0 $128760 $128760 $0 $0 $0 $0 $0 $2080 $130840 Ft Pierce Jai Alai 0 13440 13440 0 0 0 0 0 640 14080 Hamilton Jai Alai and Poker 0 32000 32000 0 0 0 0 0 0 32000 Miami Jai Alai 0 117680 117680 0 0 0 0 0 1120 118800 Ocala Jai Alai 0 13840 13840 0 0 0 0 0 0 13840 Orlando-Seminole Jai Alai 0 42480 42480 0 0 0 0 0 3400 45880 Summer Jai Alai 0 110000 110000 0 0 0 0 0 1120 111120 Summersport Enterprises Ltd 0 92280 92280 0 0 0 0 0 1040 93320

Total Jai Alai Frontons $0 $550480 $550480 $0 $0 $0 $0 $0 $9400 $559880

Thoroughbred Racing Associations Calder Race Course Inc $104359 $108300 $212659 $360227 $85500 $445727 $357344 $3397437 $10900 $4424067 Gulfstream Park Racing Association Inc 189920 77100 267020 144763 52000 196763 538374 1334216 7700 2344073 Tampa Bay Downs Inc 119157 93600 212757 55058 71500 126558 447166 1193957 8400 1988838 Tropical Park Inc 67324 57900 125224 120466 37000 157466 221120 1331204 8300 1843314

Total Thoroughbred Tracks $480760 $336900 $817660 $680514 $246000 $926514 $1564004 $7256814 $35300 $10600292

Harness Racing Associations Isle Casino and Racing at Pompano Park 42939 172500 215439 122277 179500 301777 142554 630598 8600 1298968

$4142869 $3016120 $7158989 $1458022 $635080 $2093102 $5500133 $8009293 $230920 $22992437

LIVE SIMULCAST

Tax on Handle

TOTAL FOR ALL TRACKS AND FRONTONS

Tax on Handle

Tax on Handle

12

~~ TOTAL REGULAR AND CHARITYSCHOLARSHIP HANDLE

TOTAL ON-TRACK TOTAL CHARITY Fiscal Year 20072008 REGULAR SCHOLARSHIP TOTAL

Live Simulcast ITW ITWS HANDLE Live Simulcast ITW ITWS HANDLE HANDLE Greyhound Racing Associations

Bet Miami Greyhounds $3833669 $8186102 $5194870 $1814603 $19029244 $196027 $279947 $198800 $65735 $740509 $19769753 Daytona Beach Kennel Club Inc 8965786 0 4835225 0 13801011 476535 0 113495 0 590030 14391041 Derby Lane 19469861 0 27585376 0 47055237 1629919 0 1581896 0 3211815 50267052 Ebro Dog Track 4024328 0 0 0 4024328 292310 0 0 0 292310 4316638 Flagler Greyhound Track 6865777 8916036 11784845 477450 28044108 194921 182966 191590 19814 589291 28633399 Jacksonville Kennel Club Inc 5648512 0 15977689 0 21626201 958575 0 1986413 0 2944988 24571189 Jefferson County Kennel Club Inc 2147387 0 0 0 2147387 125430 0 0 0 125430 2272817 Mardi Gras Racetrack and Gaming Center 5339206 5561303 6553391 1742787 19196687 227427 247812 210221 82592 768052 19964739 Melbourne Greyhound Park LLC 326774 0 0 0 326774 37608 0 0 0 37608 364382 Naples-Ft Myers Greyhound Track 18381148 0 17109249 0 35490397 898219 0 720104 0 1618323 37108720 Orange Park Kennel Club Inc 4801506 0 14836862 0 19638368 646499 0 1834309 0 2480808 22119176 Palm Beach Kennel Club 32228122 4691 54225562 0 86458375 1267445 0 1471162 0 2738607 89196982 Penn Sanford LLC dba Sanford-Orlando Kennel Club 5370652 0 0 0 5370652 0 0 0 0 0 5370652 Pensacola Greyhound Track Inc 3314680 0 0 0 3314680 0 0 0 0 0 3314680 SOKC LLC dba Sanford-Orlando Kennel Club 5343612 0 0 0 5343612 408633 0 0 0 408633 5752245 Sarasota Kennel Club Inc 11427693 0 0 0 11427693 654788 0 0 0 654788 12082481 St Johns Greyhound Park 8688455 1132 25569200 980 34259767 656853 35651 1775288 248144 2715936 36975703 Tampa Greyhound Track 10596134 0 17004410 0 27600544 992429 0 1273408 0 2265837 29866381

Total Greyhound Tracks $156773302 $22669264 $200676679 $4035820 $384155065 $9663618 $746376 $11356686 $416285 $22182965 $406338030

Jai Alai Frontons Dania Jai Alai $6757107 $0 $10766965 $0 $17524072 $101995 $0 $184753 $0 $286748 $17810820 Ft Pierce Jai Alai 322073 0 0 0 322073 47625 0 0 0 47625 369698 Hamilton Jai Alai and Poker 4570 0 0 0 4570 0 0 0 0 0 4570 Miami Jai Alai 8157583 0 9916754 0 18074337 112451 0 115670 0 228121 18302458 Ocala Jai Alai 219573 0 0 0 219573 0 0 0 0 0 219573 Orlando-Seminole Jai Alai 1650402 0 0 0 1650402 284943 0 0 0 284943 1935345 Summer Jai Alai 7253454 0 9441821 0 16695275 161570 0 144502 0 306072 17001347 Summersport Enterprises Ltd 4755818 0 8120584 0 12876402 42089 0 103276 0 145365 13021767

Total Jai Alai Frontons $29120580 $0 $38246124 $0 $67366704 $750673 $0 $548201 $0 $1298874 $68665578

Thoroughbred Racing Associations Calder Race Course Inc $28216348 $72045482 $20618763 $167887236 $288767829 $3875484 $5752794 $2595863 $13597737 $25821878 $314589707 Gulfstream Park Racing Association Inc 37984083 28952547 36561065 78123591 181621286 6051713 3267574 4686871 7366943 21373101 202994387 Tampa Bay Downs Inc 23831381 11011575 31874047 51168043 117885046 2855206 656663 3419660 2752314 9683843 127568889 Tropical Park Inc 13464854 24093289 13839256 68208192 119605591 3160753 5077513 2442191 10500481 21180938 140786529

Total Thoroughbred Tracks $103496666 $136102893 $102893131 $365387062 $707879752 $15943156 $14754544 $13144585 $34217475 $78059760 $785939512

Harness Racing Associations Isle Casino and Racing at Pompano Park 8587725 24455443 4583236 43135142 80761546 465991 586381 250704 904762 2207838 82969384

$297978273 $183227600 $346399170 $412558024 $1240163067 $26823438 $16087301 $25300176 $35538522 $103749437 $1343912504 TOTAL FOR ALL TRACKS AND FRONTONS

ON-TRACK INTERTRACK INTERTRACK

13

TOTAL INTERTRACK WAGERING HANDLE BY GUEST

Fiscal Year 20072008 HOST PERMITHOLDER

BET MIAMI DERBY MARDI NAPLES-FT ORANGE PALM TAMPA GUEST FACILITY GREYHOUNDS DAYTONA LANE FLAGLER JACKSONVILLE GRAS MYERS PARK BEACH ST JOHNS GREYHOUND Greyhound Permitholders

Bet Miami Greyhounds $0 $320197 $522053 $1873321 $734696 $0 $732912 $171332 $2653670 $638505 $1061095 Daytona Beach Kennel Club Inc 1615503 0 1216806 485674 912428 1259791 611658 729306 2386598 1320392 750606 Derby Lane 544667 531756 0 1137788 1355439 713136 1876676 1316221 6189801 2142104 424324 Ebro Dog Track 0 0 1544204 0 132712 0 0 237560 873791 295657 768919 Flagler Greyhound Track 1863313 376651 1177705 0 708132 1993029 1250968 620715 4157527 1102814 871858 Jacksonville Kennel Club Inc 430304 764230 1892881 1486155 3395250 455663 2046646 3092876 4779286 5163777 1277721 Jefferson County Kennel Club Inc 0 0 1106909 0 500652 0 0 367389 0 754375 523383 Mardi Gras Racetrack and Gaming Center 0 173383 919445 1395277 31513 0 846620 451971 2094233 492218 0 Melbourne Greyhound Park LLC 120866 187735 642527 500406 359304 204608 711972 415152 2427931 657331 439604 Naples-Ft Myers Greyhound Track 344359 201779 1166263 1129393 403966 414918 0 444709 2947014 615076 670074 Orange Park Kennel Club Inc 457203 428460 2138015 471407 0 447727 1580300 0 2757550 0 1323773 Palm Beach Kennel Club 331335 267893 1741971 1484008 1422456 536756 1678806 1408358 0 2304419 1132490 Penn Sanford LLC dba Sanford-Orlando Kennel Club 42185 128933 1263696 175427 1390843 56063 749203 0 2339731 929328 1078437 Pensacola Greyhound Track Inc 0 0 0 0 1556828 0 0 1501860 0 2445089 0 SOKC LLC dba Sanford-Orlando Kennel Club 0 136278 1460782 17916 0 0 1200366 1112656 2350709 1009985 628560 Sarasota Kennel Club Inc 0 0 2794343 0 845857 0 1464099 680743 3992092 1265819 1580876 St Johns Greyhound Park 163222 252297 694747 466575 1453801 170318 568502 1395926 3227075 2095710 477565 Tampa Greyhound Track 316644 718625 5073411 1048070 1056231 446493 1607376 978959 4501893 1591192 2940790

Total Greyhound Permitholders $6229601 $4488217 $25355758 $11671417 $16260108 $6698502 $16926104 $14925733 $47678901 $24823791 $15950075

Jai Alai Permitholders Dania Jai Alai $429125 $0 $0 $0 $0 $1276948 $0 $0 $0 $0 $5547 Ft Pierce Jai Alai 100339 0 381557 271582 321939 124856 0 294208 2406445 482664 233847 Hamilton Jai Alai and Poker 157941 222141 588812 0 477027 185506 0 550517 828278 764400 330268 Miami Jai Alai 0 0 0 0 0 0 0 0 0 0 0 Ocala Jai Alai 58602 124485 308864 530700 270602 71637 255820 264022 1114630 471277 213271 Orlando-Seminole Jai Alai 0 0 0 0 0 0 0 0 0 0 0 Summer Jai Alai 0 0 0 0 0 0 0 0 0 0 0 Summersport Enterprises Ltd 109949 0 0 0 0 0 0 0 0 0 0

Total Jai Alai Permitholders $855956 $346626 $1279233 $802282 $1069568 $1658947 $255820 $1108747 $4349353 $1718341 $782933

Thoroughbred Permitholders Calder Race Course Inc $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 Gulfstream Park Racing Association Inc 0 0 0 0 0 0 0 0 0 0 0 Ocala Breeders Sales 0 0 370093 0 249776 0 0 235185 1113285 383067 197233 Tampa Bay Downs Inc 0 113877 2162188 0 384650 0 647429 401506 1842662 668413 1347577 Tropical Park Inc 0 0 0 0 0 0 0 0 0 0 0

Total Thoroughbred Permitholders $0 $113877 $2532281 $0 $634426 $0 $647429 $636691 $2955947 $1051480 $1544810

Harness Permitholders Isle Casino and Racing at Pompano Park 188451 0 0 0 0 231542 0 0 712523 0 0

TOTAL FOR ALL PERMITHOLDERS $7274008 $4948720 $29167272 $12473699 $17964102 $8588991 $17829353 $16671171 $55696724 $27593612 $18277818

Note Figures above include handle from charityscholarship performances

CO

NTIN

UED

ON

NEXT PA

GE

14

TOTAL INTERTRACK WAGERING HANDLE BY GUEST

scal Year 20072008Fi

GUEST FACILITY G

DANIA MIAMI SUMMER SUMMERSPORT

HOST PERMITHO

CALDER

LDER

GULFSTREAM PARK

TAMPA BAY DOWNS

TROPICAL PARK

POMPANO PARK

reyhound Permitholders Bet Miami Greyhounds $71455 $0 $0 $25308 $2143688 $0 $0 $1027407 $3217279 Daytona Beach Kennel Club Inc 370884 345355 342578 306303 6219441 2065226 3582421 2274939 2035961 Derby Lane 400206 1298627 1174660 263459 14341493 4553604 9231214 5623223 2387288 Ebro Dog Track 206059 0 0 158723 1655725 881390 461380 542785 0 Flagler Greyhound Track 0 0 0 0 3259551 2135726 29664 1234231 3439140 Jacksonville Kennel Club Inc 297686 461290 449578 203737 2770002 1062284 1486389 1086663 372800 Jefferson County Kennel Club Inc 118961 0 0 85971 0 0 0 0 0 Mardi Gras Racetrack and Gaming Center 171394 0 0 0 573637 1234654 42321 11218 2615036 Melbourne Greyhound Park LLC 718179 755821 715685 535087 8474187 3668978 4643641 3482257 782535 Naples-Ft Myers Greyhound Track 0 0 0 0 11388928 6214826 8361375 4907703 2010190 Orange Park Kennel Club Inc 176546 186694 213201 129328 1512972 419695 750773 274779 430038 Palm Beach Kennel Club 848458 936196 820191 632213 30944142 23306276 4142773 14610322 5946803 Penn Sanford LLC dba Sanford-Orlando Kennel Club 0 0 0 0 7383469 0 276649 669083 692069 Pensacola Greyhound Track Inc 0 0 0 0 773982 456119 765260 337408 0 SOKC LLC dba Sanford-Orlando Kennel Club 0 0 0 0 94737 2341357 3735226 1928848 870482 Sarasota Kennel Club Inc 0 0 0 0 8935731 3700307 5828683 3779169 954848 St Johns Greyhound Park 133286 271383 295950 99738 8155143 2954537 4327535 2972357 1527437 Tampa Greyhound Track

tal Greyhound Permitholders

305842 923442 874931 223579 8065750 2544039 5201448 3179327 1900483

To $3818956 $5178808 $4886774 $2663446 $116692578 $57539018 $52866752 $47941719 $29182389

Jai Alai Permitholders Dania Jai Alai $0 $1070874 $342315 $0 $1041847 $1387400 $40658 $308989 $3159556 Ft Pierce Jai Alai 174820 826347 827691 151636 5119725 2061530 2744884 1893526 842688 Hamilton Jai Alai and Poker 178401 63707 42454 130251 1157486 398501 724541 413077 59 Miami Jai Alai 1798880 0 0 365501 34545 178485 11806 139815 1039975 Ocala Jai Alai 244059 425447 463032 88189 2906187 970679 1851799 969720 527893 Orlando-Seminole Jai Alai 1516478 1362163 1300096 1294233 17003078 5123321 9319740 6138759 5516055 Summer Jai Alai 594269 0 0 1423895 484200 0 0 52935 920611 Summersport Enterprises Ltd 0 210554 870130 0 1523238 0 0 473522 2642604

Total Jai Alai Permitholders $4506907 $3959092 $3845718 $3453705 $29270306 $10119916 $14693428 $10390343 $14649441

Thoroughbred Permitholders Calder Race Course Inc $0 $0 $0 $0 $0 $0 $657951 $0 $0 Gulfstream Park Racing Association Inc 0 0 0 0 16936195 0 7820112 11772505 0 Ocala Breeders Sales 81731 237652 236304 52614 10097325 3809993 5775492 3730895 1002588 Tampa Bay Downs Inc 164752 656872 617527 132035 23225339 8488681 0 9993847 3386258 Tropical Park Inc

tal Thoroughbred Permitholders

0 0 0 0 0 30206293 4621554 0 653168

To

H

T

$246483 $894524 $853831 $184649 $50258859 $42504967 $18875109 $25497247 $5042014

arness Permitholders Isle Casino and Racing at Pompano Park 2379372 0 0 1922060 8477856 16574569 2778775 11160811 0

OTAL FOR ALL PERMITHOLDERS $10951718 $10032424 $9586323 $8223860 $204699599 $126738470 $89214064 $94990120 $48873844

CO

NTIN

UED

FRO

M PR

EVIOU

S PAG

E

TOTAL

$15192918 28831870 55505686 7758905

24221024 32975218 3457640

11052920 30443806 41220573 13698461 94495866 17175116 7836546

16887902 35822567 31703104 43498525

$511778647

$9063259 19260284 7213367 3569007

12130915 48573923 3475910 5829997

$109116662

$657951 36528812 27573233 54233613 35481015

$154474624

44425959

$819795892

Note Figures above include handle from charityscholarship performances

15

CHARITY AND SCHOLARSHIP PERFORMANCES

Each permitholder may operate up to five additional days designated as charity or scholarship days during their regular meet Proceeds from these additional days are paid to approved charities major state and private institutions of higher learning community colleges the Historic Resources Operating Trust Fund or the Board of Governors Operations and Maintenance Trust Fund A list of proposed recipients is submitted annually by the permitholder to the division Typically the amount contributed to charitable organizations is determined by calculating the amount of taxes due to the state had it been a regular performance A minimum of $2469657 was paid to charitable organizations during Fiscal Year 20072008 bringing the total proceeds disbursed since 1985 to $64738381

RACING SCHOLARSHIP TRUST FUND

The Board of Governors Operations and Maintenance Trust Fund within the Department of Education is used to provide scholarships to deserving students who are attending Floridas colleges and universities A total of $16872378 has been paid to this fund since the program began in 1949 The amount contributed to the fund this fiscal year is detailed below

Racing Scholarship Trust Fund Washington County Kennel Club Inc $3303

Total For 20072008 Fiscal Year $3303

ABANDONED WINNING TICKETS

Abandoned pari-mutuel tickets are winning tickets that remain uncashed for a period of one year The value of greyhound and jai alai abandoned tickets for live on-track races or games escheat to the state These funds are deposited into the State School Fund for the support and maintenance of Floridas public schools Since 1957 the total paid into this fund is $87881715 The amount collected in abandoned winning tickets for the State School Fund for this fiscal year is detailed below

Abandoned Winning Tickets Greyhound Permitholders $1317137 Jai Alai Permitholders $153173 Total For 20072008 Fiscal Year $1470310

In harness and quarter horse racing abandoned winning tickets are paid to the respective breedersrsquo associations Abandoned winning tickets from thoroughbred horse racing are retained by the permitholder

16

Ibull

CARDROOM COMPARATIVE DATA

During Fiscal Year 20072008 there were 21 licensed permitholders that operated a cardroom at their facility The number of cardroom tables increased from 469 in Fiscal Year 20062007 to 739 i n Fiscal Year 20072008 Cardroom gross receipts increased from $54208544 to $90863855 and as a result total state revenue increased from $5746355 in Fiscal Year 20062007 to $9961385 this fiscal year

Cardroom tax revenue is distributed 50 between the Pari-Mutuel Wagering Trust Fund and th e General Revenue Fund In accordance with Section 849086(13)(h) Florida Statutes one quarter o f the moneys deposited into the Pari-Mutuel Wagering Trust Fund must be distributed to counties an d municipalities that approved the cardroom In October 2008 the division distributed approximatel y $1135798 to the countiesmunicipalities

CARDROOM GROSS RECEIPTS AND TOTAL STATE REVENUE FISCAL YEARS 19981999 THROUGH 20072008

$0 $10 $20 $30 $40 $50 $60 $70 $80 $90

$100

Mill

ions

1998

1999

1999

2000

2000

2001

2001

2002

2002

2003

2003

2004

2004

2005

2005

2006

2006

2007

2007

2008

Cardroom Gross Receipts Total State Revenue

CARDROOM GROSS RECEIPTS AND STATE REVENUE SUMMARY

Fiscal Year Total Cardroom Gross Receipts

Gross Receipts Tax

Table Fees Collected

Total State Revenue (Gross Receipts Tax

plus Table Fees)

Total State Revenue as a

Percent of Gross Receipts

19981999 $4394499 $439351 $120500 $559851 1274 19992000 $3743212 $374321 $101500 $475821 1271 20002001 $3165525 $316552 $74500 $391052 1235 20012002 $2837775 $283778 $76000 $359778 1268 20022003 $2767231 $276723 $74500 $351223 1269 20032004 $18498426 $1849843 $250500 $2100343 1135 20042005 $38089764 $3808977 $238000 $4046977 1062 20052006 $44433359 $4443337 $264000 $4707337 1059 20062007 $54208544 $5420855 $325500 $5746355 1060 20072008 $90863855 $9086385 $875000 $9961385 1096

17

COMPONENTS OF CARDROOM REVENUE BY ASSOCIATION

scal Year 20072008Fi

Greyhound Racing Associations Daytona Beach Kennel Club Inc Derby Lane Ebro Dog Track Flagler Greyhound Track Jefferson County Kennel Club Inc Mardi Gras Racetrack and Gaming Center Melbourne Greyhound Park LLC Naples-Ft Myers Greyhound Track Orange Park Kennel Club Inc Palm Beach Kennel Club Sarasota Kennel Club Inc St Johns Greyhound Park Tampa Greyhound Track tal Greyhound PermitholdersTo

Jai Alai Permitholders DaniaSummersportFt Pierce Jai Alai Hamilton Jai Alai and Poker MiamiSummerJai Alai Ocala Jai Alai

Total Jai Alai Permitholders

Thoroughbred Racing Associations Gulfstream Park Racing Association Inc Tampa Bay Downs Inc tal Thoroughbred PermitholdersTo

Harness Racing Associations Isle Casino and Racing at Pompano Park

TAL FOR ALL PERMITHOLDERSTO

Tournament County Gross Gross Gross Table Fees Total Taxes

Municipality Receipts Receipts Receipts Tax Collected and Fees

Volusia 6398578 484861 688344 72000 760344 Pinellas 6061846 1609561 767141 50000 817141

Washington 3149083 74326 322341 22000 344341 Dade 4289859 40082 432994 18000 450994

Jefferson 1141104 50750 119185 22000 141185 Hallandale 2660545 41690 270223 40000 310223

Brevard 5032809 434380 546719 45000 591719 Lee 5695292 515065 621036 36000 657036

Town of Orange Park 1621387 10852 163224 80000 243224 Palm Beach 9211632 992646 1020428 68000 1088428

Sarasota 3938604 1624165 556277 32000 588277 St Johns 8104392 681412 878580 44000 922580

Hillsborough $2098756 291124 $238988 $22000 $260988 59403886 6850914 6625480 551000 7176480

Hallandale

1147983 244911 139289 26000 165289 St Lucie 921326 21501 94283 74000 168283 Hamilton 1846779 100570 194735 15000 209735

Dade 1330788 57541 138833 48000 186833 Marion 465574 7260 47283 56000 103283

5712450

431783 614423 219000 833423

Broward 3592724 252406 384513 25000 409513 Hillsborough 3299351 986607 428596 38000 466596

6892075 1239013 813109 63000 876109

Broward 9546654 787080 1033373 42000 1075373

$81555065 $9308790 $9086385 $875000 $9961385

(1) 18th of total gross receipts tax is distributed to counties or municipalities

Note Effective July 1 2007 the table fee collected is $1000 per table

18

SLOT COMPARATIVE DATA

Florida pari-mutuel facilities began slot machine operations in Broward County during the 20062007 Fiscal Year On January 29 2008 Miami-Dade County held a local referendum and passed slot machine gaming in their county

During Fiscal Year 20072008 the total amount wagered by patrons was $3023981126 Average daily revenue per slot machine was $182 Total net slot revenue was $241120630 In accordance with Section 551106(2)(a) Florida Statutes the tax rate on net slot machine revenue is 50 as a result the total taxes paid to the state was $120560316

bull Gulfstream Park Racing Association paid $19618764 in taxes representing 16 of the total taxes bull Mardi Gras Racetrack and Gaming Center paid $39550545 in taxes representing 33 of the total taxes and

bull Pompano Park Racing paid $61391007 in taxes representing 51 of the total taxes

Taxes paid on net slot machine revenue were accounted for by the division then immediately transferred to the Department of Educations Educational Enhancement Trust Fund

Gulfstream Operations Began 11152006

Mardi Gras Operations Began 12282006

Pompano Park Operations Began 04142007 TOTAL

FY 200607 FY 200708 FY 200607 FY 200708 FY 200607 FY 200708 FY 200607 FY 200708 Average Number of Machines 834 887 1150 1239 1500 1500 2281 3626 Number of Operating Days 228 366 185 366 78 366 228 366 Average Revenue per Machine $161 $121 $216 $174 $193 $224 $191 $182 Amount Wagered $322637778 $501200320 $517732918 $898612565 $273737770 $1624168241 $1114108466 $3023981126 Amount Won By Patrons $291991699 $458031144 $471834882 $816752882 $251151459 $1492832705 $1014978040 $2771616730

Promotional Credits $0 $3970805 $0 $2819819 $0 $4662829 $0 $11453454 30-Day Unclaimed Tickets $60109 $39156 $231437 $55817 $19988 $109307 $311533 $204280

Winnings withheld from Excluded Persons $0 $0 $0 $5408 $0 $0 $0 $5408 Net Slot Machine Revenue $30706188 $39237527 $46129473 $79101089 $22606298 $122782015 $99441960 $241120631

State Tax Revenue $15353094 $19618764 $23064737 $39550545 $11303149 $61391007 $49720980 $120560316 Permitholder Revenue $15353094 $19618764 $23064737 $39550545 $11303149 $61391007 $49720980 $120560316

FISCAL YEAR 20072008

NET SLOT MACHINE REVENUE PROMOTIONAL CREDITS AMOUNT WON BY PATRONS

Gulfstream $458031144

17

Pompano Park $1496832705

53 Mardi Gras

$816752882 30

Gulfstream $3970805

35

Mardi Gras $2819819

25

Pompano Park $4662829

40

Gulfstream $39237527

16

Mardi Gras $79101089

33

Pompano Park $122782015

51

19

I

_jl -

~ ------

--

__ T

- - -- --- -_IF ~

-

Daily Revenue per Machine Compared to Average Number of Machines For Fiscal Years 20062007 and 20072008

GULFSTREAM PARK RACING AND CASINO

$0 $50

$100 $150 $200 $250 $300 $350 $400 $450

Jul-0

6

Aug-06

Sep-06

Oct-06

Nov-06

Dec-06

Jan-07

Feb-07

Mar-07

Apr-07

May-07

Jun-07

Jul-0

7

Aug-07

Sep-07

Oct-07

Nov-07

Dec-07

Jan-08

Feb-08

Mar-08

Apr-08

May-08

Jun-08

Dai

ly R

even

ue p

er M

achi

ne

0 200 400 600 800 1000 1200 1400 1600 1800 2000

Ave

rage

Num

ber o

f Mac

hine

s

Revenue per Machine Machines

MARDI GRAS RACETRACK AND GAMING CENTER

ISLE CASINO AND RACING AT POMPANO PARK

$0 $50

$100 $150 $200 $250 $300 $350 $400 $450

Jul-0

6

Aug-06

Sep-06

Oct-06

Nov-06

Dec-06

Jan-07

Feb-07

Mar-07

Apr-07

May-07

Jun-07

Jul-0

7

Aug-07

Sep-07

Oct-07

Nov-07

Dec-07

Jan-08

Feb-08

Mar-08

Apr-08

May-08

Jun-08

Dai

ly R

even

ue p

er M

achi

ne

0 200 400 600 800 1000 1200 1400 1600 1800 2000

Ave

rage

Num

ber o

f Mac

hine

s

Revenue per Machine Machines

$0 $50

$100 $150 $200 $250 $300 $350 $400 $450

Jul-0

6

Aug-06

Sep-06

Oct-06

Nov-06

Dec-06

Jan-07

Feb-07

Mar-07

Apr-07

May-07

Jun-07

Jul-0

7

Aug-07

Sep-07

Oct-07

Nov-07

Dec-07

Jan-08

Feb-08

Mar-08

Apr-08

May-08

Jun-08

Dai

ly R

even

ue p

er M

achi

ne

0 200 400 600 800 1000 1200 1400 1600 1800 2000

Ave

rage

Num

ber o

f Mac

hine

s

Revenue per Machine Machines

ALL FACLITIES COMBINED

Dai

ly R

even

ue p

er M

achi

ne $450

$400 $350 $300 $250 $200 $150 $100

$50 $0

l-uJ6 6 6 6 6 7 7 7 7 7 70 -06

-0 -0 -0 -0 -0 -0 -0 -0 -07

-0 0 -g p t v c n b r r y n l- gu e c o e a e a p a u u uA S O N D J F M A JM J A

Revenue per Machine

7 8 807 7 7 7 8 8 8-0 -0 -0 -0 -0 -0 -0 -0 -08

-0p t v c n b r r y ne c o e a e a p a uS O N D J F M A M J

Machines

Ave

rage

Num

ber o

f Mac

hine

s 6000

5000

4000

3000

2000

1000

0

20

DA

TA B

Y A

SS

OC

IATI

ON

FA

CIL

ITY

Pari-Mutuel Facilities by Permit Type

Key

- 16 Greyhound Tracks

6 Jai-Alai Frontons

-0 0

-e

3 Thoroughbred Tracks

1 Harness Track

1 Limited lntertrack Wagering Permit (5506308 FS)

3 Division Regional Offices

21 Cardrooms

3 Slot Machine Gaming Facilities

middot1ton Jai Alai Ham1

P rce Jai Alai Fort 1e ____ ~

h Kennel Club Palm Beac

Dania I Summersport Jai Alai

Mardi Gras Racetrack Bet Miami

Gulfstream Park

Calder Tropical Park

J i Alai middot middot 1 Summer a M1am1

Flagler Greyhound

2008 October 01

21

GREYHOUND ASSOCIATIONS

Florida remains the leader in greyhound racing in the United States with 18 permitholders operating at 13 tracks throughout the state A total of 4479 performances including charity and scholarship performances were conducted during this past fiscal year a decrease of nine percent from the previous fiscal year

During Fiscal Year 20072008 handle wagered at live greyhound performances decreased by 12 percent Intertrack handle wagered on broadcasts of live Florida greyhound performances decreased by 12 percent Simulcast handle wagered on broadcasts of performances from outside the state decreased by 23 percent Intertrack simulcast handle wagered on broadcast of performances from outside the state increased by 12 percent Overall total handle decreased by 13 percent for the Florida greyhound industry

Total paid attendance decreased by 41 percent from the prior year The division reports only paid attendance and does not include free admissions or complimentary passes in its data Total greyhound revenue to the state decreased by 15 percent during Fiscal Year 20072008 The greyhound industry accounted for approximately 46 percent of Floridarsquos total revenue and 31 percent of total handle from pari-mutuel performances

Based on audits conducted by the division greyhound permitholders paid $29048989 in purses during Fiscal Year 20072008 which excludes stakes fees and sponsor contributions The races conducted during the past year by greyhound permitholders is shown in detail on the individual permitholder pages of this section

All of Floridarsquos greyhound permitholders actively sponsor greyhound adoption programs Many of the statersquos greyhound tracks provide for on-site adoption booths animal welfare funding advertising special events and public information Florida Statutes provide that greyhound permitholders receive credits applicable against taxes in an amount equal to the uncashed tickets remitted to the state in the prior fiscal year Each permitholder is required to pay an amount equal to 10 percent of the amount of the credit received to any bona fide organization which promotes or encourages greyhound adoptions During Fiscal Year 20072008 total contributions provided to greyhound adoption units amounted to $201949 which exceeded the minimum statutory requirement

Total Performances 4479 Total Paid Attendance 1006115

Total Racing Days 3514 Total Admission Tax $67344

Bet Miami Greyhounds Broward County

See Mardi Gras Racetrack and Gaming Centers contact information for detail

Meet Period 7012007 to 12312007 and 6012008 to 06302008 at Mardi Gras Racing Results Performances 140 Paid Attendance Racing Days 140 Total Admission Tax Purses Paid $1615540

0 $0

Daytona Beach Kennel Club Inc Volusia County

Website wwwdaytonagreyhoundcom Mailing Address P O Box 11470 Daytona Beach Florida 32120 Street Address 960 South Williamson Road Daytona Beach Florida 32114 Meet Period 7012007 to 6302008 Racing ResultsPerformances 410 Paid Attendance Racing Days 312 Total Admission Tax Purses Paid $1660136

Telephone 3862526484 Fax 3862524808

147081 $507

22

Website Mailing Address Street Address

Meet Period

Racing ResultsPerformances Racing Days Purses Paid

Derby Lane St Petersburg Kennel Club Inc

Pinellas County

wwwderbylanecom P O Box 22099 St Petersburg Florida 33742-2099 10490 Gandy Boulevard St Petersburg Florida 33702-2395

7012007 to 8182007 and 1012008 to 6302008

292 Paid Attendance 198 Total Admission Tax

$3344976

Telephone Fax

3446 $0

7278123235 7278123305

Website MailingStreet Address

Meet Period

Racing ResultsPerformances Racing Days Purses Paid

Ebro Dog Track Washington County Kennel Club Inc

Washington County

wwwebrogreyhoundparkcom 6558 Dog Track Road Ebro Florida 32437

7022007 to 12012007 and 152008 to 6302008

262 Paid Attendance 214 Total Admission Tax

$665281

Telephone Fax

32953 $5720

8502343943 8505354442

Website Mailing Address Street Address

Meet Period

Racing ResultsPerformances Racing Days Purses Paid

Flagler Greyhound Track West Flagler Associates Ltd

Dade County

wwwflaglerdogscom P O Box 350940 Miami Florida 33135-0940 401 NW 38th Court Miami Florida 33126

7012007 to 6302008

361 Paid Attendance 362 Total Admission Tax

$1934808

Telephone Fax

0 $0

3056493000 3056314525

Website Mailing Address Street Address Meet Period Racing Results Performances Racing Days Purses Paid

Jacksonville Kennel Club Inc Duval County

wwwjaxkennelcom P O Box 959 Orange Park Florida 32067-0959 1440 North McDuff Avenue Florida 32205 7012007 to 9032007 and 5282008 to 6302008 at Orange Park

115 Paid Attendance 86 Total Admission Tax

$1413236

Telephone Fax

26204 $0

9046460001 9046460420

Website Mailing Address Street Address

Meet Period

Racing Results Performances Racing Days Purses Paid

Jefferson County Kennel Club Inc Jefferson County

wwwjckcgreyhoundscom P O Box 400 Monticello Florida 32345 3079 North Jefferson Street Monticello Florida 32344

7022007 to 9082007 and 5282008 to 6302008

223 Paid Attendance 223 Total Admission Tax

$576563

Telephone Fax

27160 $2728

8509972561 8509973871

23

Website Mailing Address Street Address

Meet Period

Racing Results Performances Racing Days Purses Paid

Mardi Gras Racetrack and Gaming Center Hartman amp Tyner Inc

Broward County

wwwplaymardigrascom P O Box 2007 Hollywood Florida 33022 831 North Federal Highway Hallandale Beach Florida 33009

1012008 to 5312008

152 Paid Attendance 152 Total Admission Tax

$1597917

Telephone Fax

0 $0

9549243200 9549243143

Website MailingStreet Address Meet Period Racing Results Performances Racing Days Purses Paid

Melbourne Greyhound Park LLC Brevard County

wwwmelbournegreyhoundparkcom 1100 North Wickham Road Melbourne Florida 32935

12262007 to 4262008

107 Paid Attendance 71 Total Admission Tax

$422370

Telephone Fax

21157 $399

3212599800 3212593437

Website Mailing Address Street Address Meet Period Racing Results Performances Racing Days Purses Paid

Naples-Ft Myers Greyhound Track Bonita-Fort Myers Corporation

Lee County wwwnaplesfortmyersdogscom P O Box 2567 Bonita Springs Florida 34133-2567 10601 Bonita Beach Road SW Bonita Springs Florida 34135 7012007 to 6302008

410 Paid Attendance 326 Total Admission Tax

$2298746

Telephone Fax

255495 $37445

2399922411 2399479244

Website Mailing Address Street Address Meet Period Racing Results Performances Racing Days Purses Paid

Orange Park Kennel Club Inc Clay County

wwwjaxkennelcom P O Box 959 Orange Park Florida 32067-0959 455 Park Avenue Orange Park Florida 32073 12052007 to 3102008

112 Paid Attendance 84 Total Admission Tax

$1252565

Telephone Fax

24563 $0

9046460001 9046460420

Website MailingStreet Address Meet Period Racing Results Performances Racing Days Purses Paid

Palm Beach Kennel Club Investment Corporation of Palm Beach

Palm Beach County wwwpbkennelclubcom 1111 North Congress Avenue West Palm Beach Florida 33409-6317 7012007 to 6302008

466 Paid Attendance 363 Total Admission Tax

$4821349

Telephone Fax

220086 $12853

5616832222 5614711298

Website Mailing Address Street Address Meet Period Racing ResultsPerformances Racing Days Purses Paid

Pensacola Greyhound Track Inc Escambia County

wwwpensacolagreyhoundparkcom P O Box 12824 Pensacola Florida 32591-2824 951 Dog Track Road Pensacola Florida 32506-8236 7012007 to 6292008

212 Paid Attendance 165 Total Admission Tax

$725502

Telephone Fax

0 $0

8504558595 8504538883

24

Penn Sanford LLC dba Sanford-Orlando Kennel Club Seminole County

See SOKC LLCs contact information for detail Meet Period 7012007 to 6292008

Racing ResultsPerformances 217 Paid Attendance Racing Days 141 Total Admission Tax Purses Paid $784903

32228 $3867

SOKC LLC dba Sanford-Orlando Kennel Club Seminole County

Website wwwfloridagreyhoundracingcom Mailing Address P O Box 50280 Longwood Florida 32752 Street Address 301 Dog Track Road Longwood Florida 32750 Meet Period 11012007 to 5022008 Racing ResultsPerformances 229 Paid Attendance Racing Days 152 Total Admission Tax Purses Paid $838829

TelephoneFax

41031 $0

4078311600 4078313997

Sarasota Kennel Club Inc Sarasota County

Website wwwsarasotakennelclubcom MailingStreet Address 5400 Bradenton Road Sarasota Florida 34234 Meet Period 7022007 to 5032008 Racing ResultsPerformances 352 Paid Attendance Racing Days 219 Total Admission Tax Purses Paid $1399180

TelephoneFax

145858 $3692

9413557744 9413512207

St Johns Greyhound Park Bayard Raceways Inc

St Johns County Website wwwjaxkennelcom Mailing Address P O Box 959 Orange Park Florida 32067-0959 Street Address 6322 Racetrack Road Jacksonville Florida 32259 Meet Period 9052007 to 12032007 and 3122008 to 5262008 at Orange Park Racing ResultsPerformances 192 Paid Attendance Racing Days 143 Total Admission Tax Purses Paid $1900576

Telephone Fax

28853 $133

9046460001 9046460420

Tampa Greyhound Track Associated Outdoor Clubs Inc

Hillsborough County Website wwwtampadogscom Mailing Address P O Box 8096 Tampa Florida 33674-8096 Street Address 8300 North Nebraska Avenue Tampa Florida 33604 Meet Period 7012007 to 8192007 and (8202007 to 12312007 at Derby Lane) Racing ResultsPerformances 227 Paid Attendance Racing Days 163 Total Admission Tax Purses Paid $1796512

Telephone Fax

0 $0

8139324313 8139325048

25

JAI ALAI FRONTON ASSOCIATIONS

Florida was the first state in the nation to conduct jai alai performances with the first fronton being built in 1926 There are currently eight jai alai permitholders operating at six frontons throughout Florida In fact Florida is now the only state where jai alai games are conducted A total of 1094 regular performances including charity and scholarship performances were conducted during this past fiscal year a decrease of 20 percent from the previous fiscal year

During Fiscal Year 20072008 handle wagered at live jai alai performances decreased by 19 percent Intertrack handle wagered on broadcasts of live Florida jai alai performances decreased by 13 percent There are no longer any other states that conduct jai alai therefore there was no simulcast or intertrack simulcast handle Total handle declined by 16 percent for the Florida jai alai industry

Revenue to the state decreased by three percent during Fiscal Year 20072008 The jai alai industry accounted for approximately two percent of Floridarsquos total revenue and five percent of total handle from pari-mutuel performances Permitholders reported paying $7755267 in playersrsquo awards

Total paid attendance decreased by 52 percent from the prior year The division reports only paid attendance and does not include free admissions or complimentary passes in its data

Total Performances 1094 Total Paid Attendance 160960 Total Gaming Days 833 Total Admission Tax $0

Dania Jai Alai A Divison of the Aragon Group

A Boyd Gaming Company Broward County

Website wwwdania-jai-alaicom Mailing Address P O Box 96 Dania Beach Florida 33004 TelephoneStreet Address 301 East Dania Beach Boulevard Dania Beach Florida 33004 Fax Meet Period 12012007 to 6292008 Gaming ResultsPerformances 240 Paid Attendance 0 Racing Days 180 Total Admission Tax $0 Players Awards Paid $1751505

9549272841 9549209095

Ft Pierce Jai Alai Florida Gaming Centers Inc

St Lucie County Website wwwfla-gamingcom TelephoneMailingStreet Address 1750 South Kings Highway Ft Pierce Florida 34945-3099 Fax Meet Period 4042008 to 5312008 Miscellaneous Revenue to State $34919 (See Section 5509511(4) Florida Statutes for detail) Gaming ResultsPerformances 44 Paid Attendance 0 Racing Days 35 Total Admission Tax $0 Players Awards Paid $150000

7724647500 7724640099

Hamilton Jai Alai and Poker Richmond Entertainment Inc

Hamilton County Website wwwhamiltondownsjaialaicom TelephoneMailingStreet Address 6968 US Highway 129 South Jasper Florida 32052 Fax Meet Period 7012007 to 10252007 Gaming ResultsPerformances 100 Paid Attendance 9220 Racing Days 100 Total Admission Tax $0 Players Awards Paid $205191

3866380011 3866380033

26

Miami Jai Alai Florida Gaming Centers Inc

Dade County

Website wwwfla-gamingcom Telephone MailingStreet Address 3500 NW 37th Avenue Miami Florida 33142 Fax Meet Period 11012007 to 5072008

Gaming Results Performances 216 Paid Attendance 23568 Racing Days 162 Total Admission Tax $0 Players Awards Paid $1986750

3056336400 3056347013

Ocala Jai Alai Second Chance Jai Alai LLC

Marion County

Website wwwocalajaialaicom Mailing Address P O Box 580 Orange Lake Florida 32681 Telephone Street Address 4601 NW Highway 318 Reddick Florida 32686 Fax Meet Period 4032008 to 4302008 Miscellaneous Revenue to State $15733 (See Section 5509511(4) Florida Statutes for detail)

Gaming Results Performances 40 Paid Attendance 0 Racing Days 20 Total Admission Tax $0 Players Awards Paid $102869

3525912345 3525913402

Orlando-Seminole Jai Alai Florida Jai Alai Inc Seminole County

Website wwworlandojaialaicom Mailing Address P O Box 300107 Fern Park Florida 32730 Telephone Street Address 6405 South Highway 17-92 Fern Park Florida 32730 Fax Meet Period 1012008 to 3302008 Miscellaneous Revenue to State $44200 (See Section 5509511(4) Florida Statutes for detail)

Gaming Results Performances 81 Paid Attendance 18578 Racing Days 55 Total Admission Tax $0 Players Awards Paid $303775

4073396221 4078314689

Summer Jai Alai Dade County

See Miami Jai Alais contact information for detail Meet Period 7012007 to 10312007 and 5082008 to 6302008 at Miami Jai Alai

Gaming Results Performances 202 Paid Attendance 72605 Racing Days 152 Total Admission Tax $0 Players Awards Paid $1986750

Summersport Enterprises Ltd A Boyd Gaming Company

Broward County

See Dania Jai Alais contact information for detail Meet Period 7012007 to 11302007 at Dania Jai Alai

Gaming Results Performances 171 Paid Attendance 36989 Racing Days 129 Total Admission Tax $0 Players Awards Paid $1268427

27

THOROUGHBRED ASSOCIATIONS

Florida continues to be a premier thoroughbred racing state with four permitholders operating at three tracks located in Central and South Florida A total of 349 regular performances including charity and scholarship performances were conducted during this past fiscal year which reflects no change from the previous fiscal year

During Fiscal Year 20072008 handle on live thoroughbred performances decreased 23 percent and intertrack handle wagered increased eight percent Simulcast handle wagered on broadcasts of performances from outside the state decreased by 26 percent while intertrack simulcast handle increased by seven percent Overall total handle declined by six percent for the Florida thoroughbred industry

Total revenue to the state during Fiscal Year 20072008 decreased six percent from the prior year The thoroughbred industry accounted for approximately 46 percent of Floridarsquos total revenue and 58 percent of total handle from pari-mutuel performances

Total paid attendance decreased by 20 percent from the prior year The division reports only paid attendance and does not include free admissions or complimentary passes in its data

Total Performances 349 Total Paid Attendance 252673 Total Racing Days 352 Total Admission Tax $53505

Calder Race Course Inc Dade County

Website wwwcalderracecoursecom Mailing Address P O Box 1808 Miami Florida 33055-0808 Street Address 2101 NW 27th Avenue Miami Florida 33056

Meet Period 7012007 to 10142007 and 4252008 to 6302008 Racing ResultsPerformances 109 Paid Attendance Racing Days 109 Total Admission Tax Purses Paid $27295808

Telephone Fax

74495 $15588

3056251311 3056202569

Gulfstream Park Racing Association Inc Broward County

Website wwwcasinoatgulfstreamcomhomehtml MailingStreet Address 901 South Federal Highway Hallandale Beach Florida 33009 Meet Period 1032008 to 4202008 Racing ResultsPerformances 86 Paid Attendance Racing Days 89 Total Admission Tax Purses Paid $30309087

Telephone Fax

0 $0

9544547000 9544546479

Tampa Bay Downs Inc Hillsborough County

Website wwwtampabaydownscom Mailing Address P O Box 2007 Oldsmar Florida 34677 Street Address 11225 Race Track Road Tampa Florida 33626 Meet Period 12082007 to 5042008 Racing ResultsPerformances 94 Paid Attendance Racing Days 94 Total Admission Tax Purses Paid $15474950

Telephone Fax

139683 $30326

8138554401 8132611961

Tropical Park Inc Dade County

See Calders contact information for detail Meet Period 10152007 to 1022008 at Calder Race Course Racing ResultsPerformances 60 Paid Attendance Racing Days 60 Total Admission Tax Purses Paid $12330361

38495 $7591

28

29

HARNESS ASSOCIATIONS

Pompano Park is the only permitholder currently conducting harness horse racing performances in the State of Florida A total of 158 regular performances including charity and scholarship performances were conducted during this past fiscal year a decrease of nine percent from the previous fiscal year

During Fiscal Year 20072008 handle wagered at live harness performances decreased by 12 percent Intertrack handle wagered on broadcasts of live Florida harness performances decreased by 15 percent Simulcast handle wagered on broadcasts of performances from outside the state decreased by 13 percent while intertrack simulcast handle decreased by 13 percent Overall total handle decreased by 13 percent for the Florida harness industry

Total revenue to the state during Fiscal Year 20072008 decreased by nine percent from the prior year The harness industry accounted for approximately six percent of Floridarsquos total revenue and six percent of total handle from pari-mutuel performances

The division reports only paid attendance and does not include free admissions or complimentary passes in its data

Total Performances 158 Total Paid Attendance 0

Total Racing Days 158 Total Admission Tax $0

Isle Casino and Racing at Pompano Park PPI Inc

Broward County

Website wwwtheislepompanoparkcomhomephp Telephone 9549722000 MailingStreet Address 1800 SW Third Street Pompano Beach Florida 33069 Fax 9549780377 Meet Period 7012007 to 6302008

Racing ResultsPerformances 158 Paid Attendance 0 Racing Days 158 Total Admission Tax $0 Purses Paid $12739946

SUMMARY

PARI-MUTUEL INDUSTRY

During Fiscal Year 20072008 the total handle wagered for all classes exceeded $13 billion a decrease of nine percent from the prior fiscal year Total pari-mutuel performances including charity and scholarship performances conducted during Fiscal Year 20072008 decreased by 10 percent from the previous fiscal year

The state realized revenue from regular performances of approximately $25 million a decrease of seven percent from the prior fiscal year Of the $25 million collected greyhound permitholders accounted for 46 percent thoroughbreds for 46 percent harness for 6 percent and jai alai for 2 percent

Total paid attendance decreased 40 percent from the prior year The division reports only paid attendance and does not include free admission or complimentary passes in its data

HORSE RACING

Promotional Programs for Florida-Bred Horses

Florida breeder promotions and award programs are administered by private breeders and owners associations organized to promote ownership and breeding of race horses in the State of Florida Each association conducts its own campaign to enhance the horse breeding industry in the state and provides breeders and owners awards of up to 20 percent of announced gross purses The Florida Standardbred Breeders and Owners Association is funded by the breaks and uncashed tickets from live performances and one percent of the intertrack handle The Quarter Horse Breeders Association is funded by the breaks and the uncashed tickets from live races and one percent of the live and intertrack handle The Florida Thoroughbred Breeders and Ownersrsquo Association awards program is funded by 0955 percent of the live simulcast and intertrack handle as well as 3475 percent of the gross revenue from out-of-state wagers on Florida races

To date the Florida thoroughbred breeding industry has produced 45 national champions including Skip Away the 1998 North American Horse of the Year and Affirmed the last horse to have won the Triple Crown (1978) In 2005 Florida-bred ldquoAfleet Alexrdquo captured two-thirds of the Triple Crown winning the Preakness Stakes (G1) and Belmont Stakes (G1) The industry boasts 110 Florida-bred millionaires 19 classic winners (Kentucky Derby Preakness Stakes and Belmont Stakes) and 20 Breeders Cup Day champions

The Florida Thoroughbred Breedersrsquo and Ownersrsquo Association funds the Florida-bred Stakes Program which is implemented at Floridas thoroughbred racetracks In addition Florida-breds won 346 stakes races including 68 graded stakes and earned more than $41 million in stakes purses Florida-breds banked in excess of $194 million in total North American purse money Through a percentage of pari-mutuel handle Florida thoroughbred permitholders contributed $9542882 to the Florida Thoroughbred Breedersrsquo and Ownersrsquo Association during Fiscal Year 20072008 The FTBOA paid out $5941304 in Breedersrsquo Awards $567000 in Stallion Ownersrsquo Awards and $2112650 through the Florida-bred Stakes Program The Florida-bred Stakes Program includes ldquoThe Sunshine Millionsrdquo at Gulfstream Park ldquoThe Florida Millionrdquo at Calder Race CourseTropical Park ldquoFlorida Cup Dayrdquo at Tampa Bay Downs and additional funds for supplements to Florida-bred Preferred Stakes Races during the CalderTropical and Tampa Bay Downsrsquo meets

The Florida Standardbred Breeders and Owners Association a non-profit organization and the recognized representative of horsemen in the state of Florida is the designated association for the allocation and distribution of funds for Florida-bred Standardbred racing Promotional activities include providing breeder and stallion awards for eligible Florida-bred horses during Pompano Parks 20072008 meet as well as awards for Florida Breeders Stakes races A series of races and awards were also provided for two and three-year-old standardbreds to prepare for the winter meet at Pompano Park The total amount of funds collected and distributed to the Florida Standardbred horsemen throughout the year exceeded $1600000

Note Promotional program information is provided by respective Breeders and Owners Associations

30

UNIVERSITY OF FLORIDA COLLEGE OF VETERINARY MEDICINE RACING LABORATORY

The University of Florida College of Veterinary Medicine Racing Laboratory detects and identifies any drug medication stimulant depressant hypnotic local anesthetic or drug-masking agent prohibited in the blood urine or other bodily fluids of racing horses and greyhounds collected by the Division

During Fiscal Year 20072008 the laboratory received and processed 82763 samples that resulted in 537014 analyses The vigilant monitoring of samples by the laboratory serves to deter the illegal use of drugs in racing animals in Florida

Horse UrineBlood Greyhound Urine 1 Investigative Samples Received 18509 64254 3

2Samples Analyzed 18573 29320 3 Number of Analyses 293371 243643 7 Positives 102 46 NA

1 Quantity Not Sufficient For Testing (QNS) 34798 (542) 2 The Samples Analyzed number for horses is larger than the Samples Received number due to the carryover of samples received in June 2007 that are analyzed in July of the next fiscal year

DRUG POSITIVES FOR FISCAL YEAR 20072008

Types of Positives (ARCI Drug Class) Horse Greyhound Acepromazine Metabolite (3) 12 0 Acepromazine Metabolites (3) Butorphanol (3) 1 0 Albuterol (3) 2 0 Aminorex Levamisole Levamisole metabolite 0 1 Benzoylecgonine (1) 1 8 Butorphanol (3) 3 0 Caffeine (2)Theophylline (3) 2 0 Caffeine (2) Theophylline (3) Butorphanol (3) 1 0 Caffeine (2)Theophylline (3) Theobromine (4) 5 0 Cimetidine (5) 4 0 Clenbuterol (3) 9 0 Dimethyl Sulfoxide (5) 5 9 Gamma-Hydroxphenylbutazone (NA) 0 9 Gamma-Hydroxphenylbutazone (NA) Phenylbutazone (NA) Oxyphenbutazone (4) 0 3 Glycopyrrolate (3) 5 0 Ipratropium (3) 2 0 Lidocaine (2) 0 1 Lidocaine (2) 3-Hydroxylidocaine Monoethyl-glycinesylidine 1 0 Lidocaine (2) 3amp4-Hydroxylidocaine Monoethyl-glycinesylidine 0 1 Methocarbamol (4) 0 1 Methocarbamol (4) Guaifenesin (4) 2 0 Naproxen (4) 1 0 Oxilofrine 4 0 Pentoxifylline (4) 1 0 Phenylbutazone (NA)Oxyphenbutazone (4) 37 1 Procaine (3) 0 5 Ranitidine (5) 4 0 Theobromine (4) 0 7 TOTALS 102 46

Class (1) Drugs that have the highest potential to affect performance and have no generally accepted medical use in the racing animal

Class (2) Drugs that have a high potential to affect performance but less of a potential than drugs in Class I Class (3) Drugs that may or may not have generally accepted medical use in the racing animal but the pharmacology of which

suggests less potential to affect performance than drugs in Class 2

Class (4) Includes therapeutic medications that would be expected to have less potential to affect performance than those in Class 3 Class (5) Includes therapeutic medications for which concentration limits have been established by the racing jurisdictions as well as

certain miscellaneous agents and other medications as determined by the regulatory bodies

31

FIN

AN

CIA

L S

TATE

ME

NTS

DIVISION OF PARI-MUTUEL WAGERING SUMMARY OF STATE REVENUE FROM PARI-MUTUEL CARDROOM

AND SLOT ACTIVITIES FISCAL YEAR 20072008

State Revenue From Regular Performances Tax on Attendance $ 116982 Daily License Fees 3882120 Tax on Handle 19110317

State Revenue From Pari-Mutuel Performances $ 23109419

Other State Revenue Occupational Licenses $ 627372 Fingerprint Fees 281045 Escheated Tickets From Greyhound and Jai Alai (1) 1470310 Racing Scholarship Funds (1) 3303 PMW Trust Fund - Drug Fines 25975 Miscellaneous Revenue 104013 General Revenue Fund - Other Fines 36290

Other State Revenue $ 2548308

Total Pari-Mutuel State Revenue $ 25657727

State Revenue From Cardrooms Table Fees $ 875000 Gross Receipts(2) 9086385 Occupational Licenses 131741

Total State Revenue From Cardrooms $ 10093126

State Revenue From Slots CompulsiveAddictive Gambling Fee $ 750000 Facility License Fee 9000000 Slot Taxes(3)(4) 122891732 Fingerprint Fees 9678 Occupational Licenses 309920 Miscellaneous Revenue 4561 Miscellaneous Fines 60000

Total State Revenue From Slots $ 133025891

Total State Revenue Generated(5) $ 168776744

(1) Escheated tickets from greyhound racing and jai alai gaming and Racing Scholarship Funds are distributed to the Department of Education

(2) One-half of cardroom gross receipts is deposited into General Revenue (3) Slot taxes are distributed to the Department of Education (4) Pompano Park has requested a refund of $23 million for overpayment of Slot taxes for Fiscal

Year 20072008 Refund has been requested and will be processed by the Department of Education in Fiscal Year 20082009

(5) Total revenue and components thereof generated is on the accrual basis of accounting Total revenue and components thereof as as shown in the financial statements on page 34 is on the cash basis of accounting

32

DEPARTMENT OF BUSINESS amp PROFESSIONAL REGULATION DIVISION OF PARI-MUTUEL WAGERING

BALANCE SHEET SPECIAL REVENUE FUND

FOR FISCAL YEAR ENDED JUNE 30 2008

ASSETS2008 2007

Cash Cash with State Treasurer Investments at cost Accounts receivable Allowance for uncollectibles Interest receivable Due from state funds

$ 8782450 130253048 614648452 370224565

(47367) 3214765

11039242

$ 12865700222813082

2974720047251866437

(403691)75307163230584

TOTAL ASSETS $ 1138115155 $ 3472622875

LIABILITIES amp FUND EQUITY Liabilities Accounts payable Accrued salaries Due to other funds Due to other state agencies Due to general revenue Compensated Absences Deferred revenues

$ 31462691 5343391

19860800 6908508

72185753 352080

-

$ 2451476432118280

5007001118617783905919

130600-

Total Liabilities 136113223 152356440

Fund Equity Unreserved 1002001932 3320266435

Total Fund Equity 1002001932 3320266435

TOTAL LIABILITIES amp FUND EQUITY $ 1138115155 $ 3472622875

The financial statements and notes are for informational purposes only

33

DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION DIVISION OF PARI-MUTUEL WAGERING

STATEMENT OF REVENUES EXPENDITURES amp CHANGES IN FUND BALANCE - BUDGET amp ACTUAL SPECIAL REVENUE FUND

FOR FISCAL YEAR ENDED JUNE 30 2008

FINAL 2008 2007 BUDGET ACTUAL VARIANCE ACTUAL

REVENUES Fees Charges Commissions and Sales $ 1462968000 $ 1510423993 $ 47455993 $ 1848846680 Licenses and Permits 88230000 75755065 (12474935) 77772299 Taxes 14652040100 14709972807 57932707 7556712852 Fines Forfeits Judgments and Settlements 4117800 8773932 4656132 10192871 Interest and Dividends Net 53744700 60790502 7045802 96755032 Transfers In - - - 3230584 Miscellaneous Receipts 7506100 12204044 4697944 9178523

Total Revenues 16268606700 16377920343 109313643 9602688841

EXPENDITURES CURRENT OPERATING Salaries 579678900 533903674 45775226 463518647 Other Personal Services 184418800 168853792 15565008 178434171 Other Operating Expenditures 97523500 84325982 13197518 72283850 Operation of Motor Vehicles 5500000 4847937 652063 2585300 Risk Management 16085600 16085600 21327300 GampAState University System - - - 30000000 State Attorney-Slots 23188500 - 23188500 -Tax Collection Equalization 72500 - 72500 -PMW Lab Services 236000000 236000000 - 236000000 PMW Compliance System 29647600 29647600 - 28524598 TrDMSHR SVCSSTW Contract 5828400 - 5828400 5785000 Cardroom Tax Distribution 85500000 67702156 17797844 55541702 Compulsive Gambling Prevention 141337500 125960114 15377386 88470124 OPERATING CAPITAL OUTLAY 4283200 3877015 406185 2830286 Acquisition of Motor Vehicles 7885000 7885000 - 2870000 Assessment for Fingerprinting 65988000 29746050 36241950 38680327 Service Charge to General Revenue 370000000 293760648 76239352 334561292 Refunds 120000000 6209831 113790169 502671 Transfer to FDLE Slots Investigation 321759200 310000000 11759200 291580000 Transfers to Other Funds 17917534500 12439618141 5477916359 4975167341 Transfers to General Revenue 5340000000 4350000000 990000000 846632576

Total Expenditures 25552231200 18692337940 6859893260 7675295185

Excess (Deficiency) of Revenues Over (9283624500) (2314417597) 6969206903 1927393656 (Under) Expenditures

FUND BALANCE JULY 1 2007 - 3316419529 3316419529 1392872779

FUND BALANCE JUNE 30 2008 $ (9283624500) $ 1002001932 $ 10285626432 $ 3320266435 (1) (1)

(2) (1) Does not include budget of $ 45000000 for category 190000 Investments Actual expenditures for category 190000 were

closed into the investment account (2) An adjustment of $3846906 was made to the beginning fund balance due to adjustments made by the Department

of Financial Services The financial statements and notes are for informational purposes only

34

C

AR

DR

OO

M P

AR

I-MU

TUE

L A

ND

SLO

T S

TATU

TE M

ATR

IX

STATUTE TOPIC GREYHOUND JAI ALAI THOROUGHBRED HARNESS QUARTER HORSE

FEES

Daily License Fees On Live

On-track Handle

$80 per race 5500951(1)(a) $40 per game 5500951(1)(a) $100 per race 5500951(1)(a) $100 per race 5500951(1)(a) $100 per race 5500951(1)(a)

Daily License Fees On

Simulcast Handle

$80 per race but not to exceed $500 per day 5500951(1)(a)

$40 per game but not to exceed $500 per day 5500951(1)(a)

$100 per race but not to exceed $500 per day 5500951(1)(a)

$100 per race but not to exceed $500 per day 5500951(1)(a)

$100 per race but not to exceed $500 per day 5500951(1)(a)

Cardroom Table Fees

Annual fee for each facility is $1000 for each table to be operated at the cardroom 849086(5)(d)

Annual fee for each facility is $1000 for each table to be operated at the cardroom 849086(5)(d)

Annual fee for each facility is $1000 for each table to be operated at the cardroom 849086(5)(d)

Annual fee for each facility is $1000 for each table to be operated at the cardroom 849086(5)(d)

Annual fee for each facility is $1000 for each table to be operated at the cardroom 849086(5)(d)

TAXES

Tax On Admissions

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a)

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a)

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a)

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a)

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a)

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c)

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c)

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c)

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c)

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c)

15 of admission charge or 10 cents whichever is greater for entrance to the cardroom This tax only applies if a separate admission fee is charged for entry into the cardroom facility If a single admission fee is charged allowing entry to both or either the pari-mutuel facility and the cardroom facility the tax is payable only once and shall be payable pursuant to Chapter 550 849086(13)(b)

15 of admission charge or 10 cents whichever is greater for entrance to the cardroom This tax only applies if a separate admission fee is charged for entry into the cardroom facility If a single admission fee is charged allowing entry to both or either the pari-mutuel facility and the cardroom facility the tax is payable only once and shall be payable pursuant to Chapter 550 849086(13)(b)

15 of admission charge or 10 cents whichever is greater for entrance to the cardroom This tax only applies if a separate admission fee is charged for entry into the cardroom facility If a single admission fee is charged allowing entry to both or either the pari-mutuel facility and the cardroom facility the tax is payable only once and shall be payable pursuant to Chapter 550 849086(13)(b)

15 of admission charge or 10 cents whichever is greater for entrance to the cardroom This tax only applies if a separate admission fee is charged for entry into the cardroom facility If a single admission fee is charged allowing entry to both or either the pari-mutuel facility and the cardroom facility the tax is payable only once and shall be payable pursuant to Chapter 550 849086(13)(b)

15 of admission charge or 10 cents whichever is greater for entrance to the cardroom This tax only applies if a separate admission fee is charged for entry into the cardroom facility If a single admission fee is charged allowing entry to both or either the pari-mutuel facility and the cardroom facility the tax is payable only once and shall be payable pursuant to Chapter 550 849086(13)(b)

Tax On Cardroom Gross Receipts

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts 849086(13)(a)

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts 849086(13)(a)

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts 849086(13)(a)

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts 849086(13)(a)

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts 849086(13)(a)

This matrix represents a summary of 2007 Statutes Please refer to the cite noted by statutory topic for specific language governing pari-mutuel wagering

35

STATUTE TOPIC GREYHOUND JAI ALAI THOROUGHBRED HARNESS QUARTER HORSE

Tax On Live On-track Handle

55 of handle except for charity perfomances which is 76 of handle 5500951(3)(b)1

Effective July 1 2000 a permitholder may not be taxed at a higher rate than 2 5500951(3)(d)

05 of handle 55009515(2)(a) 05 of handle 55009512(2)(a) 1 of handle 5500951(3)(a)

Tax On Simulcast Handle

Allows permitholders to receive greyhound races from out-of-state and are subject to taxation under 5500951 and 55009511 5503551(4)

Allows permitholders to receive jai alai games from out-of-state and are subject to taxation under 5500951 and 55009511 5503551(4)

Allows permitholders to receive horse races from out-of-state and are subject to taxation under 5500951 55009512 and 55009515 5503551(3) through 5503551(3)(c)

Allows permitholders to receive horse races from out-of-state and are subject to taxation under 5500951 55009512 and 55009515 5503551(3) through 5503551(3)(c)

Allows permitholders to receive horse races from out-of-state and are subject to taxation under 5500951 55009512 and 55009515 5503551(3) through 5503551(3)(c)

Tax On Intertrack and Intertrack

Simulcast Handle

55 of intertack and intertrack simulcast handle except for the intertrack handle from charity performances at a guest track within the market area of the host the tax is 76

71 of intertrack and intertrack simulcast handle 5500951(3)(b)2 and 5500951(3)(c)1

2 of intertrack handle 5500951(3)(c)1

33 of intertrack handle 5500951(3)(c)1

2 of intertrack handle 5500951(3)(c)1

5500951(3)(b)1 and 5500951(3)(c)1

05 of intertrack and intertrack simulcast handle if the guest is located outside market area of host and within market area of thoroughbred track conducting a live meet 5500951(3)(c)1

39 of intertrack and intertrack simuclast handle for permitholders located in an area of the state where there are only 3 greyhound permitholders located in 3 contiguous counties 5500951(3)(c)2

39 of intertrack and intertrack simulcast handle for greyhound permitholders located in the same market area as specified in 550615(6) or (9) 5500951(3)(c)2

05 of intertrack and intertrack simulcast handle if the guest is located outside market area of host and within market area of thoroughbred track conducting a live meet 5500951(3)(c)1

33 of intertrack and intertrack simulcast handle if permitholder restricted from operating live on a year-round basis and tax paid on intertrack handle exceeds that paid during 9293 State Fiscal Year 55009511(3)(a)

61 of intertrack and intertrack simulcast handle for jai alai permitholders located in the market area as specified in 550615(6) or (9) until the tax paid on intertrack handle in the current state fiscal year exceeds that paid during 9293 State Fiscal Year then tax on handle is 23 5500951(3)(c)2

24 of intertrack simulcast handle 5500951(3)(c)1 and 55009515(5)

05 of intertrack and intertrack simulcast handle if host and guest are thoroughbred permitholders or if the guest is located outside market area of host and within market area of thoroughbred track conducting a live meet 5500951(3)(c)1

05 of intertrack simulcast handle if guest track is a thoroughbred track located more than 35 miles from host track 55009515(5)

15 of intertrack simulcast handle 5500951(3)(c)1

05 of intertrack and intertrack simulcast handle if the guest is located outside market area of host and within market area of thoroughbred track conducting a live meet 5500951(3)(c)1

24 of intertrack simulcast handle 5500951(3)(c)1 and 55009515(5)

05 of intertrack and intertrack simulcast handle if the guest is located outside market area of host and within market area of thoroughbred track conducting a live meet 5500951(3)(c)1

OUTS (ESCHEATS)

Live On-track Handle

Paid to the State of Florida 5501645(2) Paid to the State of Florida 5501645(2) Retained by permitholder 5502633(3) Paid to Florida Standardbred Breedersrsquo and Ownersrsquo Association (FSBOA) 55026165(1) and 5502633(2)(a)

Paid to Florida Quarter Horse Breedersrsquo and Owners Association (FQHBOA) 55026165(1) and 5502633(2)(b)

Escheats from Arabian races are paid to Florida Arabian Horse Racing Promotion Fund 5502633(2)(c)

This matrix represents a summary of 2007 Statutes Please refer to the cite noted by statutory topic for specific language governing pari-mutuel wagering

36

STATUTE TOPIC GREYHOUND JAI ALAI THOROUGHBRED HARNESS QUARTER HORSE

TAX CREDITS amp EXEMPTIONS

(excluding charity performances

unless otherwise

Tax exemption of $360000 per state fiscal year or $500000 for 3 permitholders that held a full live schedule in 1995 and closest to another state authorizing greyhound racing

A permitholder that has incurred tax on handle and admissions that exceeds its operating earnings is entitiled to credit the excess amount of taxes against its next ensuing meets 55009511(1)(b)

Permitholders are allowed a credit of up to 1 of the paid taxes for the previous taxable year The credit if taken is applied against taxes on live handle due for a taxable year under this section and

noted) 55009514(1) is paid directly to the Jockeys Guild by the permitholders 55009515(6)

Tax credit each state fiscal year equal to daily license fee on live races in previous state fiscal year 5500951(1)(a)

Allows each permitholder that cannot utilize the full amount of the tax exemption or daily license fee tax credit to transfer the unused portion to a greyhound permitholder acting as a host track for intertrack wagering 5500951(1)(b)

Tax credit each state fiscal year in an amount equal to the amount remitted in escheated tickets in prior state fiscal year 5501647

Tax credit each state fiscal year equal to 25 of amount remitted in escheated tickets in prior state fiscal year Funds equal to the tax credit shall be paid by the permitholder to the National Association of Jai Alai Frontons 5501646

$30000 per performance exemption if live handle during the preceding state fiscal year was less than $15 million This exemption applies to charity performances 55009511(2)(a)1

A permitholder conducting fewer than 100 performances in any calendar year shall pay to the state the same aggregate amount of daily license fees on live games admissions tax and tax on live handle as that paid during the most recent prior calendar year in which at least 100 live performances were conducted 55009511(4)

CHARITY PERFORMANCES

Maximum of 5 days 5500351(1)

Permitholders are allowed to conduct 1 additional day to be designated as ldquoGreyhound Adopt-A-Pet Day Proceeds are paid to bona fide organizations that promote the adoption of greyhounds 5501648(2)

Maximum of 5 days 5500351(1)

Permitholders are allowed to conduct 2 additional performances known as ldquoRetired Jai Alai Playersrsquo Charity Dayrdquo for a fund to benefit retired jai alai players 5500351(8)

Maximum of 5 days 5500351(1)

One additional scholarship day to tracks located in Hillsborough County for the benefit of Pasco-Hernando Community College 5500351(6)(a) and 5500351(6)(b)

Maximum of 5 days 5500351(1) Maximum of 5 days 5500351(1)

Permitholders shall pay from any source including charity performances not less than 10 of tax credit from escheated tickets to a bona fide greyhound adoption program 5501647

This matrix represents a summary of 2007 Statutes Please refer to the cite noted by statutory topic for specific language governing pari-mutuel wagering

37

STATUTE TOPIC STATUTE REFERENCE SUMMARY

FEES

Slot License Fee 551106(1)(a) FS Annual fee for each slot machine facility is $3 million paid with the initial license application and annuall thereafter on the anniversary date of the issuance of the initial license

Compulsive or Addictive Gambling Prevention Program Fee 551118(3) FS Annual fee for each slot machine facility is $250000 paid at the same time the annual

license fee is due and annual thereafter

TAXES

Tax on Slot Revenue 551106(2)(a) and 551006(3) FS

50 of slot machine revenues which is the total of all cash and property received by the slot machine licensee from the operation of slot machines less the amount of cash cash equivalents credits and prized paid to winners of slot machine gaming shall be remitted by 3 pm Wednesday for the preceeding week ending Sunday

FINES

Failure to Pay Slot Tax Fine 551106(4) FS Up to $10000 for each day tax payment is not remitted timely

Civil Fine 551107(11) FS The division may impose a civil fine of up to $5000 fpr each violation of this chapter or the rules of the division

False Statement Fine 551109(1) FS

Up to a $10000 fine or civil penalty for any person who knowingly makes or causes to be made or aids assists or procures another to make a false statement in any report disclosure application or any document required under Chapter 551 or any rule adopted under Chapter 551

Unauthorized Possession of Slot Machines Fine 551109(2) FS

Up to a $10000 administrative fine or civil penalty for any person who possesses a slot machine without the license required by Chapter 551 or who possesses a slot machine at any location other than at the slot machines licensees facility

PENALTIES

Slot Machine Licensee Civil Penalities 551117 FS Up to a $100000 civil penalty for each count or separate offense against the slot machine

licensee for violation of Chapter 551 or any rule adopted by the division

This matrix represents a summary of 2008 Statutes Please refer to the cite noted by statutory topic for specific language governing pari-mutuel wagering

38

  • Table of Contents 2007-2008pdf
  • Overview 2007-2008pdf
  • Division Overview 2007-2008 (2-4-09)pdf
    • THE DIVISION OF PARI-MUTUEL WAGERING
    • OFFICE OF AUDITING
    • OFFICE OF OPERATIONS
    • OFFICE OF REVENUE AND FINANCIAL ANALYSIS
      • Events Shaping 2007-2008pdf
        • Events Shaping the 20072008 RacingGaming Season in Florida
          • Fiscal Years Comparative Data 2007-2008pdf
            • Total Paid
            • Total
            • Pari-Mutuel
            • Handle
            • State Revenue
            • as a Percent
            • of Handle
              • PMW Graphs 2007-2008pdf
              • PMW Handle Statistics 20072008pdf
              • Guest Handle by Host 2007-2008pdf
              • Charity-scholarship 2007-2008pdf
                • RACING SCHOLARSHIP TRUST FUND
                • ABANDONED WINNING TICKETS
                  • Cardroom Statistics 2007-2008pdf
                    • Sheet1
                      • Cardroom Revenue 20072008pdf
                      • Slot Comparative Data 2007-2008 (12-15-08)pdf
                      • Slot Revenue Per Machine 0708pdf
                        • TOTAL LINE (3)
                          • Facilities Map with 21 cardrooms (As of 11-18-08)pdf
                          • Permitholder Contact amp Operating In 77th annual rpt (as of 12-24-08)pdf
                          • Promotional Programs for FL Horses 20072008docpdf
                          • Drug Positives Data 2007-2008pdf
                            • Sheet1
                              • State Revenue Summary 0708pdf
                                • 20062007
                                  • Financial Statements (Page 1) 20072008pdf
                                  • Financial Statements (Page 2) 20072008pdf
                                  • PMW Statute Matrix 2007-2008pdf
                                  • Slot Statute Matrix 2007-2008pdf
                                    • Sheet1
                                      • Events Shaping 2007-2008pdf
                                        • Events Shaping the 20072008 RacingGaming Season in Florida
                                          • Events Shaping 2007-2008pdf
                                            • Events Shaping the 20072008 RacingGaming Season in Florida
                                              • Division Overview 2007-2008 (2-23-09)pdf
                                                • THE DIVISION OF PARI-MUTUEL WAGERING
                                                • OFFICE OF AUDITING
                                                • OFFICE OF OPERATIONS
                                                • OFFICE OF REVENUE AND FINANCIAL ANALYSIS
Page 5: Florida Departmentof Busines Division of Pari-Mutuel ......jai alai games, and cardroom poker games. Additionally, slot machine gaming at pari-mutuel facilities is ... is intended

DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION DIVISION OF PARI-MUTUEL WAGERING

COMPREHENSIVE ANNUAL REPORT FISCAL YEAR ENDING JUNE 30 2008

wwwMyFloridacomdbpr

INTRODUCTORY SECTION

Overview and Explanation of Report Terminology 2

Division Overviewhelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphellip 3

Events Shaping the 20072008 RacingGaming Season in Florida 6

STATISTICAL SECTION

Pari-Mutuel Statistical Data

Fiscal Years Comparative Data 7

Graphs - Historical Pari-Mutuel Wagering Activity 8

Components of Pari-Mutuel Handle From Performances 11

Total State Revenue From Performances 12

Total Regular and CharityScholarship Handle 13

Total Intertrack Wagering Handle by Guest 14

Charity and Scholarship Performances Racing Scholarship Trust Fund and Abandoned Winning Ticketshelliphelliphelliphelliphellip 16

Cardroom Statistical Data

Cardroom Comparative Datahelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphellip 17

Components of Cardroom Revenue by Association 18

Slot Statistical Data

Slot Comparative Datahelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphellip 19

Revenue per Machine Compared to Average Number of Machines by Monthhelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphellip 20

DATA BY ASSOCIATIONFACILITY

Pari-Mutuel Facilities Map by Permit Typehelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphellip 21

Contact and Operating Information by AssociationFacilityhelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphellip 22

Promotional Programs for Florida Bred Horseshelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphellip 30

Drug Positives Statistical Datahelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphellip 31

FINANCIAL STATEMENTS

Summary of State Revenue from Cardroom Pari-Mutuel and Slot Activitieshelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphellip 32

Balance Sheet - Special Revenue Fund 33

Statement of Revenue Expenditures amp Changes in Fund Balance - Budget amp Actual ndash Special Revenue Fund 34

CARDROOM PARI-MUTUEL AND SLOT STATUTE MATRIX

Summary of Cardroom and Pari-Mutuel Handle Distribution 35

Summary of Slot Distributionhelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphellip 38

1

INTR

OD

UC

TIO

N

OVERVIEW

This annual report on cardroom pari-mutuel and slot machine wagering in Florida encompasses the fiscal year which began July 1 2007 and ended June 30 2008 This is the 77th annual report in the series The first annual report was issued for Fiscal Year 19311932 the initial year of legalized pari-mutuel wagering in Florida

In Florida pari-mutuel wagering is authorized for horse racing harness horse racing greyhound racing jai alai games and cardroom poker games Additionally slot machine gaming at pari-mutuel facilities is authorized in Broward and Miami-Dade Counties Florida is one of the primary pari-mutuel states in the nation and is the leading state in greyhound racing as well as a major horse racing state Florida is also the only state in the United States where live jai alai games is conducted Currently there are 26 pari-mutuel facilities located throughout the State This annual report which is required by Florida law is intended to inform the Governor the Legislature the industry and other interested parties of wagering activities at authorized pari-mutuel facilities The report is organized into five primary sections

1 Introductory Section - An overview of the Division of Pari-Mutuel Wagering and a report of events that occurred impacting the divisionrsquos oversight of facilities or events that effected the operation of facilities

2 Statistical Section ndash Details various cardroom pari-mutuel and slot statistical data by individual racing association or fronton

3 Data by AssociationFacility ndash Includes map showing location of each associationfacility contact and operating information by associationfacility promotional programs for Florida bred horses and drug positives statistical data

4 Financial Section - Official financial statements of the Division of Pari-Mutuel Wagering 5 Statute Matrix - A table summarizing the statutes regarding the taxes and fees applicable to pari-

mutuel wagering and cardroom activity It also includes a summary of the statutes regarding the taxes fees fines and penalties with respect to slot machine gaming

EXPLANATION OF REPORT TERMINOLOGY

Florida law requires intertrack wagers to be combined with the wagering pools of the host or the broadcasting Florida track or fronton The law also requires that the host take-out on intertrack wagers be the same as for on-track wagers however the distribution of the take-out may be different The tax structure for on-track and intertrack wagering is explained in more detail in the (Statute Matrix) section

For purposes of this report on-track schedules include wagering and attendance statistics as compiled on-track for the facility at which a live race or game is being conducted or a race or game broadcast from out-of-state to the facility For a host pari-mutuel facility the on-track statistics exclude intertrack wagering data for wagers and attendance at guest tracks or frontons and also exclude wagers which are taken at the facility if it is functioning as a guest permitholder receiving intertrack broadcasts Some permitholders do not broadcast races or games to other Florida permitholders

Schedules of intertrack wagering included in this report are compiled for each host permitholder These schedules reflect combined wagering statistics for all guest facilities which received broadcasts and conducted wagering which was included in the wagering pools of the host For host permitholders a summary of intertrack handle components for each guest is shown in the (Statistical) section of this report The schedules of intertrack wagering also include data on wagers collected at intertrack locations on races or games which were imported from out-of-state and rebroadcast to intertrack locations by the Florida host

2

THE DIVISION OF PARI-MUTUEL WAGERING

The Division of Pari-Mutuel Wagering is a program area of the Department of Business and Professional Regulation within the Executive Branch of Floridas government The Division is charged with regulating Floridas pari-mutuel cardroom and slot machine gaming industries as authorized by Chapters 550 551 and 849 Florida Statutes as well as collecting and safeguarding associated revenues due to the state Authorized pari-mutuel events include horse racing harness racing greyhound racing and jai alai Pari-Mutuel Wagering was originally authorized by the Legislature in 1931 Since that time the Division has since evolved from a racing commission into a professional regulatory organization overseeing a complex and dynamic industry located throughout the State

OFFICE OF THE DIRECTOR

The Office of the Director provides leadership oversight and administration of the five functional areas within the division Specific responsibilities include budget planning rule promulgation policy development legislative analysis of proposed legislation strategic planning fleet management staff development and enforcement of administrative actions Additionally the Office of the Director ensures that all areas of the division operate in a cooperative effort to ensure efficient and effective regulatory oversight of the industry

The divisions structure includes five functional areas which act under the management of the Office of the Director These functional areas include Revenue and Financial Analysis Auditing Operations Investigations and Slot Operations Each area focuses on a different aspect of regulation within the cardroom pari-mutuel and slot machine gaming industry in an effort to protect state revenues and maintain the publics confidence in the integrity of the wagering activity

OFFICE OF AUDITING

The Auditing staff is responsible for conducting various audits to ensure the integrity of wagering activity and protect the wagering public by ensuring that cardroom pari-mutuel and slot machine wagering is conducted in compliance with the Florida Statutes and Florida Administrative Code Such compliance issues include pari-mutuel broadcast exchanges verification that takeoutcommissions are consistent with notification requirements interstate wagering restrictions identification of fraudulent activity verification that statutory accounting procedures are utilized oversee the commingling of wagering pools transmission of pari-mutuel information proper payments to winning pari-mutuel patrons and approve totalisator security plans and software upgrades Additionally Auditing maintains primary oversight for cardroom operations which includes auditing internal control procedures reviewing tournament or promotional proposals auditing jackpot accounts monitoring daily operations and coordinating inspections

During Fiscal Year 20072008 the Auditing staff conducted reviews for 80562 racesgames and associated wagering pools 18 greyhound purse audits 21 greyhound adoption proceeds audits 25 mutuels audits 25 escheat audits 19 cardroom audits 2 slot audits 2 breedersrsquo awards audits 18 facility inspections and 16 totalisator system malfunction reports

3

OFFICE OF OPERATIONS

All individuals and businesses who work or conduct business at a racetrack fronton cardroom or slot machine facility and who have access to money wagered restricted areas andor racing animals must obtain an occupational license issued by the division Every racing and cardroom occupational licensee is fingerprinted upon initial licensure and every five years thereafter and every slot machine occupational licensee is fingerprinted upon initial licensure and every three years thereafter Each set of fingerprints are submitted electronically to the Florida Department of Law Enforcement and Federal Bureau of Investigation for processing During Fiscal Year 20072008 Operationsrsquo Licensing Section processed 23849 occupational license applications for businesses and individuals of which 1891 were related to the operation of cardrooms 17789 were related to racing or cardroom operations and 4169 were related to slot machine operations Operationsrsquo Licensing Section is also responsible for the issuance of all pari-mutuel permitholder Annual Operating Dates Licenses Cardroom Operator Licenses and Slot Machine Licenses to authorized facilities

The Operationsrsquo staff is responsible for ensuring the day-to-day operation of races and games are conducted in accordance with Floridas pari-mutuel statutes and rules The State Stewards monitor each horse race and conduct inquiries and hearings for alleged violations of statutes and rules The Stewards and Hearing Officers issued 265 rulings assessed fines totaling $32525 and suspended 39 individual occupational licenses for alleged violations in Fiscal Year 20072008

Operationsrsquo field staff also collects urine and blood samples from racing animals that are analyzed by the University of Florida College of Veterinary Medicinersquos Racing Laboratory for prohibited substances State veterinarians and veterinary assistants collected 82767 samples that included 64254 greyhound urine samples 8830 horse urine samples 9679 horse blood samples and 4 investigative samples during Fiscal Year 20072008 There were 148 positive findings of impermissible substances in the samples collected

OFFICE OF INVESTIGATIONS

The Investigationsrsquo staff examines statutory and rule violations that occur in cardroom pari-mutuel and slot machine gaming industry as well as drug positives identified by the University of Florida College of Veterinary Medicine Racing Laboratory The investigations vary in complexity from investigating falsified license applications and animal cruelty to the use of performance altering medications andor illegal substances during races An investigative case may result in issuance of administrative fines penalties or hearings before the division director or a designated hearing officer or referrals to either regulatory or law enforcement agencies for criminal prosecution During Fiscal Year 20072008 there were 873 investigations conducted including 127 drug positives and 94 slot related ones

The Investigationsrsquo staff also conducts background examinations of potential permitholders This involves an in-depth review of the applicantsrsquo personal and financial records in order to insure compliance with Sections 550054 5501815 and 849086 of the Florida Statutes In addition the Investigationsrsquo staff conducts in-depth inspections of cardrooms pari-mutuel facilities and slot machine facilities both prior to opening as well as throughout the operating year

4

OFFICE OF SLOT OPERATIONS

The Slot Operationsrsquo staff is responsible for overseeing state personnel located at each of the three pari-mutuel facilities in Broward County that have slot machine gaming To ensure the integrity of slot machine gaming activity the Slot Operationsrsquo staff oversees the day-to-day operations at the slot machine facilities performs daily revenue reconciliations verifies that every slot machine has been certified by an independent testing lab issues slot machine occupational licenses to individuals and ensures slot machine gaming activity is in compliance with the requirements of Chapter 551 Florida Statutes Chapter 61D-14 Florida Administrative Code as well as the internal controls of the individual facilities

During Fiscal Year 20072008 the Slot Operationsrsquo staff completed 3354 inspections Of those 241 items were found to be non-compliant of which 26 were turned over to Investigations and 44 were turned over to the Departmentrsquos Office of the General Counsel for formal proceedings Slot machine facilities were notified of 206 observations so that appropriate internal action including employee disciplinary action advanced training andor re-training of facility personnel could occur There were also 327 voluntarily or involuntary patron exclusions from the slot machine facilities There were 260 shipments of authorized slot machines and components which required the verification of 2723 parts The Slot Operationsrsquo staff authorized and participated in 8061 slot machine conversions denomination andor game theme changes slot machine relocations and other related slot machine changes

OFFICE OF REVENUE AND FINANCIAL ANALYSIS

The Revenue and Financial Analysis staff is responsible for safeguarding and accounting for state revenues in accordance with Florida Statutes and Florida Administrative Code as it relates to cardroom pari-mutuel and slot gaming activities The staff develops revenue projections for the Revenue Estimating Conferences maintain cashflow statements for timely transfer to the state General Fund and to the Education Enhancement Trust Fund provides oversight of the divisionrsquos budget develops the annual report and determine fiscal impacts on proposed legislation impacting the industry

During Fiscal Year 20072008 $168776744 in state revenues pertaining to cardroom pari-mutuel and slot machine gaming were collected The Revenue and Financial Analysis staff also reconciled 631 permitholder monthly remittance reports conducted 29 charity day audits and 33 uniform annual report audits The Revenue and Financial Analysis staff compiles statistical information for cardroom pari-mutuel and slot machine gaming and performs analyses requested by the Department the Executive Office of the Governor the Legislature and industry

5

Events Shaping the 20072008 RacingGaming Season in Florida

bull On September 7 2008 the division amended Chapters 61D-11 and 12 Florida Administrative Code as a result of the acts amending Chapter 849086 Florida Statutes pertaining to cardroom gaming which passed during the 2007 Legislative Session The amendments to Chapter 61D-11 Florida Administrative Code establish more comprehensive surveillance standards detailed procedures for inspections of new or modified cardrooms more comprehensive internal control standards for cardroom operators procedural requirements for games of Texas Hold-em without betting limits and procedural requirements for dealer responsibilities and dealer tips

bull As a result of a ruling by the Division of Administrative Hearings pari-mutuel facilities with multiple permits that have multiple cardroom licenses are now authorized to operate each license a cumulative 12 hours each day potentially operating 24 hours a day

bull Daytona Beach Kennel Club recently sold their 60-year old facility which was adjacent to a major NASCAR racetrack to the owners of the Daytona International Speedway The original pari-mutuel racetrack was established in the summer of 1948 and was first known as the Volusia County Kennel Club The new $30 million 53000-square foot Daytona Beach Kennel Club and Poker Room opened on May 23 2008

bull Three new cardrooms began operations at existing pari-mutuel facilities which included Fort Pierce Jai Alai Second Chance Poker and Jai Alai and Orange Park Kennel Club Increasing the number of licensed cardrooms from eighteen to twenty-one

bull On January 10 2008 the division amended Rule 61D-7020(1) Florida Administrative Code to allow wagers in increments other than $1 such as 10 cent superfectas or 50 cent exactas

bull There has been a renewed interest in permits to operate quarter horse facilities Quarter horse permits for Hamilton Downs Inc and ELH Jefferson LLC were issued by the division on June 20 2007 and December 21 2007 respectively During the fiscal year the division had as many as seven permitholder applications under review with each application demonstrating intent to operate a cardroom at the new quarter horse facilities

bull In 1996 the Legislature passed Chapter 1996-364 Laws of Florida as a general act covering the entire state In September 2007 the Florida Supreme Court ruled Section 550615(6) Florida Statutes to be unconstitutional The justices found the act should have been a local bill because it only affects South Florida tracks The high court upheld two lower court decisions that also found the law unconstitutionally restricted the tracks

6

STA

TIS

TIC

AL

SE

CTI

ON

FISCAL YEARS COMPARATIVE DATA

Beginning with the 19311932 Fiscal Year the state began collecting taxes on pari-mutuel wagering In most recent years pari-mutuel handle has steadily declined During that initial year the pari-mutuel industry operated 462 racing days in Florida which resulted in state revenue of $737301 total paid attendance of 1157161 and total pari-mutuel handle of $17365424

Since Fiscal Year 19311932 approximately $684 billion in pari-mutuel handle wagered resulted in nearly $43 billion in state revenue This fiscal year total handle was approximately $13 billion and state revenue was $257 million from 4857 cumulative operating days

Over the last ten years pari-mutuel wagering has experienced a 209 percent decline in handle and total state revenue has decreased 592 percent even with a 28 percent increase in the number of racing days Shown below is a summary of pari-mutuel handle and state revenue for Fiscal Years 19981999 through 20072008

PARI-MUTUEL HANDLE AND STATE REVENUE SUMMARY

Fiscal Year

19981999

19992000

20002001

20012002

20022003

20032004

20042005

20052006

20062007

20072008

Number of Racing Days

4725

4674

4592

4614

4365

4459

4424

4993

5592

4857

Total Paid Attendance

3621059

3437073

3040755

2836869

2742429

2804583

2135044

2066192

2351126

1419748

Total Pari-Mutuel

Handle

$1698689089

$1743358947

$1700704003

$1696360808

$1634786514

$1539122995

$1489330477

$1514758761

$1480427370

$1343912504

Total State Revenue (1)

$62934837

$59785130

$36819451

$37114026

$34335380

$34218813

$33199857

$35178969

$30214151

$25657727

State Revenue as a Percent

of Handle

371

343

217

219

210

222

223

232

204

191

(1) Beginning 20062007 this figure includes state revenue from pari-mutuel performances and other state revenue and does not include any state revenue from cardroom and slot operations

Note Beginning 19971998 data from charityscholarship performances are included in the number of racing days and total pari-mutuel handle

7

_- I I I I

--- I I I I

--- I I I I _- I I I I

----- I I I I - I I I I -

- I I I I -

- I I I I

- I I I I I I I I

lI I I

lI I I

lI I I

Jf I I

~ I I

~ I I

lr I I

lr I I

- I I

HISTORICAL PARI-MUTUEL WAGERING ACTIVITY Fi

scal

Yea

r

2008

2007

2006

2005

2004

2003

2002

2001

2000

1999

0 200

Jai Alai Total Handle

400

Pari-Mutuel Handle by Industry Fiscal Years 19981999-20072008

600 800 1000 1200 Handle ($ in millions)

Greyhound Total Handle Horse Total Handle

1400 1600

Total Handle

1800

Fisc

al Y

ear

2008

2007

2006

2005

2004

2003

2002

2001

2000

1999

0 5 10

Jai Alai State Revenue

15

State Tax Revenue by Industry Fiscal Years 19981999-20072008

20 25 30 35 40 45 50

State Revenue ($ in millions)

Horse State Revenue Greyhound State Revenue

55 60 65

Total State Revenue

70

8

I

- I

- I

- I

- I

- I

- I

- I

- I

- I

I

-- I I

-- I I I

- I I I

- I I I

- I - I I

- I - I I

-- I - I

-- I - I

-- I I

-

HISTORICAL PARI-MUTUEL WAGERING ACTIVITY Fi

scal

Yea

r

2008

2007

2006

2005

2004

2003

2002

2001

2000

1999

0 200

Simulcast

Total Pari-Mutuel Handle ALL PERMITHOLDERS

Fiscal Years 19981999-20072008

400 600 800 1000 1200 1400 1600 Handle ($ in millions)

Intertrack Simulcast Intertrack LiveOntrack Total Handle

1800

Fisc

al Y

ear

2008

2007

2006

2005

2004

2003

2002

2001

2000

1999

00 05 10

Total Tax as a Percentage of Handle ALL INDUSTRIES

Fiscal Years 19981999-20072008

15 20 25 30 35 40 45 50 55 60

Effective Tax Rate

Jai Alai Horse Greyhound

65

9

I I I I I I I

7 I I I I I I I

I I I I I I I I I I I I I I I I

7 I I I I I I I I I I I I I I

7 I I I I I I I

I I I I I I I

7 I I I I I I I I I I I I I I

I I I I I I I I I I I I I I I

-I I I I I I I I

I I I I I I I I -

I I I I I I I I -

I I I I I I I I -

I I I I I I I I -

I I I I I I I I -

I I I I I I I I -

I I I I I I I I

I I I I I I I I -I I I I

HISTORICAL PARI-MUTUEL WAGERING ACTIVITY

0 500 1000 1500 2000 2500 3000 3500 4000 4500 5000 5500 6000 6500 7000

Performances

1999

2000

2001

2002

2003

2004

2005

2006

2007

2008

Fisc

al Y

ear

Number of Pari-Mutuel Performances Fiscal Years 19981999-20072008

Horse Performances Jai Alai Performances Greyhound Performances Total Performances

0 10 20 30 40 50 60 70 80 90 100 110 120 130

Purses Paid ($ in millions)

1999

2000

2001

2002

2003

2004

2005

2006

2007

2008

Fisc

al Y

ear

Purses Paid Fiscal Years 19981999-20072008

Greyhound Purses Paid Horse Purses Paid Total Purses Paid

10

COMPONENTS OF PARI-MUTUEL HANDLE FROM PERFORMANCES

Fiscal Year 20072008

Greyhound Racing Associations Bet Miami Greyhounds Daytona Beach Kennel Club Inc Derby Lane Ebro Dog Track Flagler Greyhound Track Jacksonville Kennel Club Inc Jefferson County Kennel Club Inc Mardi Gras Racetrack and Gaming Center Melbourne Greyhound Park LLC Naples-Ft Myers Greyhound Track Orange Park Kennel Club Inc Palm Beach Kennel Club Penn Sanford LLC dba Sanford-Orlando Kennel Club Pensacola Greyhound Track Inc SOKC LLC dba Sanford-Orlando Kennel Club Sarasota Kennel Club Inc St Johns Greyhound Park Tampa Greyhound Track

Total Greyhound Tracks

Jai Alai Frontons Dania Jai Alai Ft Pierce Jai Alai Hamilton Jai Alai and Poker Miami Jai Alai Ocala Jai Alai Orlando-Seminole Jai Alai Summer Jai Alai Summersport Enterprises Ltd

Total Jai Alai Frontons

Thoroughbred Racing Associations Calder Race Course Inc Gulfstream Park Racing Association Inc Tampa Bay Downs Inc Tropical Park Inc

Total Thoroughbred Tracks

Harness Racing Associations Isle Casino and Racing at Pompano Park

TOTAL FOR ALL TRACKS AND FRONTONS

Permitholder Daily Revenues From

License Tax on Total Paid Pari-Mutuel Public Fee Handle To Charities Handle Pool

$157860 $557835 $46373 $3876890 $15130795 80000 115146 41250 3805493 10349152 88000 555840 211294 11145469 38266449

264480 172623 22216 851124 3006195 372100 992214 37588 5301141 21930356 50240 305108 186196 5308979 18720666

206480 104677 9533 364141 1587986 98720 347606 47543 4316571 15154299 18800 2144 2858 81254 259326

253680 980923 94205 7281190 28498722 13200 0 138830 5113310 16853836

328900 2365688 153267 18307505 68041622 2080 1780 0 1231564 4135228

87200 72335 0 692751 2462394 11200 0 31056 1282295 4427694 81760 148147 49764 2490255 9312555

122740 829104 164593 7692885 28166381 106000 638687 145493 6237388 22738813

$2343440 $8189857 $1382059 $85380205 $309042469

$130840 $0 $5160 $4294146 $13380674 14080 0 2 87947 267669 32000 0 0 (30711) 3281

118800 0 8100 4751344 13424214 13840 0 0 45509 160224 45880 0 2170 404278 1483017

111120 0 12083 4286504 12591640 93320 0 3243 3021542 9903662

$559880 $0 $30758 $16860559 $51214381

$204700 $4219367 $358053 $61841304 $247966283 136800 2207273 238706 42628999 157782609 173500 1815338 129183 25238099 100212769 103200 1740114 287786 27560457 111094972

$618200 $9982092 $1013728 $157268859 $617056633

360600 938368 25141 17737336 63907939

$3882120 $19110317 $2451686 $277246959 $1041221422

Total Handle

$19769753 14391041 50267052 4316638

28633399 24571189 2272817

19964739 364382

37108720 22119176 89196982 5370652 3314680 5752245

12082481 36975703 29866381

$406338030

$17810820 369698

4570 18302458

219573 1935345

17001347 13021767

$68665578

$314589707 202994387 127568889 140786529

$785939512

82969384

$1343912504

11

TOTAL STATE REVENUE FROM PERFORMANCES

ITW ITW SIM CHARITY

PERFORMANCES Daily Total Live Daily Total Simulcast Daily TOTAL TAXES

Fiscal Year 20072008 Tax on License Taxes and License Taxes and License and FEES Handle Fee Fees Collected Fee Fees Collected Fee COLLECTED

Greyhound Racing Associations Bet Miami Greyhounds $125816 $93440 $219256 $217114 $56000 $273114 $149645 $65260 $8420 $715695 Daytona Beach Kennel Club Inc 76519 66080 142599 0 0 0 38627 0 13920 195146 Derby Lane 232337 74080 306417 0 0 0 323503 0 13920 643840 Ebro Dog Track 172623 252240 424863 0 0 0 0 0 12240 437103 Flagler Greyhound Track 264729 237840 502569 325439 125500 450939 384364 17682 8760 1364314 Jacksonville Kennel Club Inc 93588 37040 130628 0 0 0 211520 0 13200 355348 Jefferson County Kennel Club Inc 104677 200240 304917 0 0 0 0 0 6240 311157 Mardi Gras Racetrack and Gaming Center 89049 62720 151769 112358 27500 139858 107298 38901 8500 446326 Melbourne Greyhound Park LLC 2144 14000 16144 0 0 0 0 0 4800 20944 Naples-Ft Myers Greyhound Track 608566 240960 849526 0 0 0 372357 0 12720 1234603 Orange Park Kennel Club Inc 0 0 0 0 0 0 0 0 13200 13200 Palm Beach Kennel Club 1092958 314480 1407438 258 500 758 1272472 0 13920 2694588 Penn Sanford LLC dba Sanford-Orlando Kennel Club 1780 2080 3860 0 0 0 0 0 0 3860 Pensacola Greyhound Track Inc 72335 87200 159535 0 0 0 0 0 0 159535 SOKC LLC dba Sanford-Orlando Kennel Club 0 0 0 0 0 0 0 0 11200 11200 Sarasota Kennel Club Inc 148147 72800 220947 0 0 0 0 0 8960 229907 St Johns Greyhound Park 257580 108960 366540 62 80 142 571424 38 13700 951844 Tampa Greyhound Track 276322 92080 368402 0 0 0 362365 0 13920 744687

Total Greyhound Tracks $3619170 $1956240 $5575410 $655231 $209580 $864811 $3793575 $121881 $177620 $10533297

Jai Alai Frontons Dania Jai Alai $0 $128760 $128760 $0 $0 $0 $0 $0 $2080 $130840 Ft Pierce Jai Alai 0 13440 13440 0 0 0 0 0 640 14080 Hamilton Jai Alai and Poker 0 32000 32000 0 0 0 0 0 0 32000 Miami Jai Alai 0 117680 117680 0 0 0 0 0 1120 118800 Ocala Jai Alai 0 13840 13840 0 0 0 0 0 0 13840 Orlando-Seminole Jai Alai 0 42480 42480 0 0 0 0 0 3400 45880 Summer Jai Alai 0 110000 110000 0 0 0 0 0 1120 111120 Summersport Enterprises Ltd 0 92280 92280 0 0 0 0 0 1040 93320

Total Jai Alai Frontons $0 $550480 $550480 $0 $0 $0 $0 $0 $9400 $559880

Thoroughbred Racing Associations Calder Race Course Inc $104359 $108300 $212659 $360227 $85500 $445727 $357344 $3397437 $10900 $4424067 Gulfstream Park Racing Association Inc 189920 77100 267020 144763 52000 196763 538374 1334216 7700 2344073 Tampa Bay Downs Inc 119157 93600 212757 55058 71500 126558 447166 1193957 8400 1988838 Tropical Park Inc 67324 57900 125224 120466 37000 157466 221120 1331204 8300 1843314

Total Thoroughbred Tracks $480760 $336900 $817660 $680514 $246000 $926514 $1564004 $7256814 $35300 $10600292

Harness Racing Associations Isle Casino and Racing at Pompano Park 42939 172500 215439 122277 179500 301777 142554 630598 8600 1298968

$4142869 $3016120 $7158989 $1458022 $635080 $2093102 $5500133 $8009293 $230920 $22992437

LIVE SIMULCAST

Tax on Handle

TOTAL FOR ALL TRACKS AND FRONTONS

Tax on Handle

Tax on Handle

12

~~ TOTAL REGULAR AND CHARITYSCHOLARSHIP HANDLE

TOTAL ON-TRACK TOTAL CHARITY Fiscal Year 20072008 REGULAR SCHOLARSHIP TOTAL

Live Simulcast ITW ITWS HANDLE Live Simulcast ITW ITWS HANDLE HANDLE Greyhound Racing Associations

Bet Miami Greyhounds $3833669 $8186102 $5194870 $1814603 $19029244 $196027 $279947 $198800 $65735 $740509 $19769753 Daytona Beach Kennel Club Inc 8965786 0 4835225 0 13801011 476535 0 113495 0 590030 14391041 Derby Lane 19469861 0 27585376 0 47055237 1629919 0 1581896 0 3211815 50267052 Ebro Dog Track 4024328 0 0 0 4024328 292310 0 0 0 292310 4316638 Flagler Greyhound Track 6865777 8916036 11784845 477450 28044108 194921 182966 191590 19814 589291 28633399 Jacksonville Kennel Club Inc 5648512 0 15977689 0 21626201 958575 0 1986413 0 2944988 24571189 Jefferson County Kennel Club Inc 2147387 0 0 0 2147387 125430 0 0 0 125430 2272817 Mardi Gras Racetrack and Gaming Center 5339206 5561303 6553391 1742787 19196687 227427 247812 210221 82592 768052 19964739 Melbourne Greyhound Park LLC 326774 0 0 0 326774 37608 0 0 0 37608 364382 Naples-Ft Myers Greyhound Track 18381148 0 17109249 0 35490397 898219 0 720104 0 1618323 37108720 Orange Park Kennel Club Inc 4801506 0 14836862 0 19638368 646499 0 1834309 0 2480808 22119176 Palm Beach Kennel Club 32228122 4691 54225562 0 86458375 1267445 0 1471162 0 2738607 89196982 Penn Sanford LLC dba Sanford-Orlando Kennel Club 5370652 0 0 0 5370652 0 0 0 0 0 5370652 Pensacola Greyhound Track Inc 3314680 0 0 0 3314680 0 0 0 0 0 3314680 SOKC LLC dba Sanford-Orlando Kennel Club 5343612 0 0 0 5343612 408633 0 0 0 408633 5752245 Sarasota Kennel Club Inc 11427693 0 0 0 11427693 654788 0 0 0 654788 12082481 St Johns Greyhound Park 8688455 1132 25569200 980 34259767 656853 35651 1775288 248144 2715936 36975703 Tampa Greyhound Track 10596134 0 17004410 0 27600544 992429 0 1273408 0 2265837 29866381

Total Greyhound Tracks $156773302 $22669264 $200676679 $4035820 $384155065 $9663618 $746376 $11356686 $416285 $22182965 $406338030

Jai Alai Frontons Dania Jai Alai $6757107 $0 $10766965 $0 $17524072 $101995 $0 $184753 $0 $286748 $17810820 Ft Pierce Jai Alai 322073 0 0 0 322073 47625 0 0 0 47625 369698 Hamilton Jai Alai and Poker 4570 0 0 0 4570 0 0 0 0 0 4570 Miami Jai Alai 8157583 0 9916754 0 18074337 112451 0 115670 0 228121 18302458 Ocala Jai Alai 219573 0 0 0 219573 0 0 0 0 0 219573 Orlando-Seminole Jai Alai 1650402 0 0 0 1650402 284943 0 0 0 284943 1935345 Summer Jai Alai 7253454 0 9441821 0 16695275 161570 0 144502 0 306072 17001347 Summersport Enterprises Ltd 4755818 0 8120584 0 12876402 42089 0 103276 0 145365 13021767

Total Jai Alai Frontons $29120580 $0 $38246124 $0 $67366704 $750673 $0 $548201 $0 $1298874 $68665578

Thoroughbred Racing Associations Calder Race Course Inc $28216348 $72045482 $20618763 $167887236 $288767829 $3875484 $5752794 $2595863 $13597737 $25821878 $314589707 Gulfstream Park Racing Association Inc 37984083 28952547 36561065 78123591 181621286 6051713 3267574 4686871 7366943 21373101 202994387 Tampa Bay Downs Inc 23831381 11011575 31874047 51168043 117885046 2855206 656663 3419660 2752314 9683843 127568889 Tropical Park Inc 13464854 24093289 13839256 68208192 119605591 3160753 5077513 2442191 10500481 21180938 140786529

Total Thoroughbred Tracks $103496666 $136102893 $102893131 $365387062 $707879752 $15943156 $14754544 $13144585 $34217475 $78059760 $785939512

Harness Racing Associations Isle Casino and Racing at Pompano Park 8587725 24455443 4583236 43135142 80761546 465991 586381 250704 904762 2207838 82969384

$297978273 $183227600 $346399170 $412558024 $1240163067 $26823438 $16087301 $25300176 $35538522 $103749437 $1343912504 TOTAL FOR ALL TRACKS AND FRONTONS

ON-TRACK INTERTRACK INTERTRACK

13

TOTAL INTERTRACK WAGERING HANDLE BY GUEST

Fiscal Year 20072008 HOST PERMITHOLDER

BET MIAMI DERBY MARDI NAPLES-FT ORANGE PALM TAMPA GUEST FACILITY GREYHOUNDS DAYTONA LANE FLAGLER JACKSONVILLE GRAS MYERS PARK BEACH ST JOHNS GREYHOUND Greyhound Permitholders

Bet Miami Greyhounds $0 $320197 $522053 $1873321 $734696 $0 $732912 $171332 $2653670 $638505 $1061095 Daytona Beach Kennel Club Inc 1615503 0 1216806 485674 912428 1259791 611658 729306 2386598 1320392 750606 Derby Lane 544667 531756 0 1137788 1355439 713136 1876676 1316221 6189801 2142104 424324 Ebro Dog Track 0 0 1544204 0 132712 0 0 237560 873791 295657 768919 Flagler Greyhound Track 1863313 376651 1177705 0 708132 1993029 1250968 620715 4157527 1102814 871858 Jacksonville Kennel Club Inc 430304 764230 1892881 1486155 3395250 455663 2046646 3092876 4779286 5163777 1277721 Jefferson County Kennel Club Inc 0 0 1106909 0 500652 0 0 367389 0 754375 523383 Mardi Gras Racetrack and Gaming Center 0 173383 919445 1395277 31513 0 846620 451971 2094233 492218 0 Melbourne Greyhound Park LLC 120866 187735 642527 500406 359304 204608 711972 415152 2427931 657331 439604 Naples-Ft Myers Greyhound Track 344359 201779 1166263 1129393 403966 414918 0 444709 2947014 615076 670074 Orange Park Kennel Club Inc 457203 428460 2138015 471407 0 447727 1580300 0 2757550 0 1323773 Palm Beach Kennel Club 331335 267893 1741971 1484008 1422456 536756 1678806 1408358 0 2304419 1132490 Penn Sanford LLC dba Sanford-Orlando Kennel Club 42185 128933 1263696 175427 1390843 56063 749203 0 2339731 929328 1078437 Pensacola Greyhound Track Inc 0 0 0 0 1556828 0 0 1501860 0 2445089 0 SOKC LLC dba Sanford-Orlando Kennel Club 0 136278 1460782 17916 0 0 1200366 1112656 2350709 1009985 628560 Sarasota Kennel Club Inc 0 0 2794343 0 845857 0 1464099 680743 3992092 1265819 1580876 St Johns Greyhound Park 163222 252297 694747 466575 1453801 170318 568502 1395926 3227075 2095710 477565 Tampa Greyhound Track 316644 718625 5073411 1048070 1056231 446493 1607376 978959 4501893 1591192 2940790

Total Greyhound Permitholders $6229601 $4488217 $25355758 $11671417 $16260108 $6698502 $16926104 $14925733 $47678901 $24823791 $15950075

Jai Alai Permitholders Dania Jai Alai $429125 $0 $0 $0 $0 $1276948 $0 $0 $0 $0 $5547 Ft Pierce Jai Alai 100339 0 381557 271582 321939 124856 0 294208 2406445 482664 233847 Hamilton Jai Alai and Poker 157941 222141 588812 0 477027 185506 0 550517 828278 764400 330268 Miami Jai Alai 0 0 0 0 0 0 0 0 0 0 0 Ocala Jai Alai 58602 124485 308864 530700 270602 71637 255820 264022 1114630 471277 213271 Orlando-Seminole Jai Alai 0 0 0 0 0 0 0 0 0 0 0 Summer Jai Alai 0 0 0 0 0 0 0 0 0 0 0 Summersport Enterprises Ltd 109949 0 0 0 0 0 0 0 0 0 0

Total Jai Alai Permitholders $855956 $346626 $1279233 $802282 $1069568 $1658947 $255820 $1108747 $4349353 $1718341 $782933

Thoroughbred Permitholders Calder Race Course Inc $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 Gulfstream Park Racing Association Inc 0 0 0 0 0 0 0 0 0 0 0 Ocala Breeders Sales 0 0 370093 0 249776 0 0 235185 1113285 383067 197233 Tampa Bay Downs Inc 0 113877 2162188 0 384650 0 647429 401506 1842662 668413 1347577 Tropical Park Inc 0 0 0 0 0 0 0 0 0 0 0

Total Thoroughbred Permitholders $0 $113877 $2532281 $0 $634426 $0 $647429 $636691 $2955947 $1051480 $1544810

Harness Permitholders Isle Casino and Racing at Pompano Park 188451 0 0 0 0 231542 0 0 712523 0 0

TOTAL FOR ALL PERMITHOLDERS $7274008 $4948720 $29167272 $12473699 $17964102 $8588991 $17829353 $16671171 $55696724 $27593612 $18277818

Note Figures above include handle from charityscholarship performances

CO

NTIN

UED

ON

NEXT PA

GE

14

TOTAL INTERTRACK WAGERING HANDLE BY GUEST

scal Year 20072008Fi

GUEST FACILITY G

DANIA MIAMI SUMMER SUMMERSPORT

HOST PERMITHO

CALDER

LDER

GULFSTREAM PARK

TAMPA BAY DOWNS

TROPICAL PARK

POMPANO PARK

reyhound Permitholders Bet Miami Greyhounds $71455 $0 $0 $25308 $2143688 $0 $0 $1027407 $3217279 Daytona Beach Kennel Club Inc 370884 345355 342578 306303 6219441 2065226 3582421 2274939 2035961 Derby Lane 400206 1298627 1174660 263459 14341493 4553604 9231214 5623223 2387288 Ebro Dog Track 206059 0 0 158723 1655725 881390 461380 542785 0 Flagler Greyhound Track 0 0 0 0 3259551 2135726 29664 1234231 3439140 Jacksonville Kennel Club Inc 297686 461290 449578 203737 2770002 1062284 1486389 1086663 372800 Jefferson County Kennel Club Inc 118961 0 0 85971 0 0 0 0 0 Mardi Gras Racetrack and Gaming Center 171394 0 0 0 573637 1234654 42321 11218 2615036 Melbourne Greyhound Park LLC 718179 755821 715685 535087 8474187 3668978 4643641 3482257 782535 Naples-Ft Myers Greyhound Track 0 0 0 0 11388928 6214826 8361375 4907703 2010190 Orange Park Kennel Club Inc 176546 186694 213201 129328 1512972 419695 750773 274779 430038 Palm Beach Kennel Club 848458 936196 820191 632213 30944142 23306276 4142773 14610322 5946803 Penn Sanford LLC dba Sanford-Orlando Kennel Club 0 0 0 0 7383469 0 276649 669083 692069 Pensacola Greyhound Track Inc 0 0 0 0 773982 456119 765260 337408 0 SOKC LLC dba Sanford-Orlando Kennel Club 0 0 0 0 94737 2341357 3735226 1928848 870482 Sarasota Kennel Club Inc 0 0 0 0 8935731 3700307 5828683 3779169 954848 St Johns Greyhound Park 133286 271383 295950 99738 8155143 2954537 4327535 2972357 1527437 Tampa Greyhound Track

tal Greyhound Permitholders

305842 923442 874931 223579 8065750 2544039 5201448 3179327 1900483

To $3818956 $5178808 $4886774 $2663446 $116692578 $57539018 $52866752 $47941719 $29182389

Jai Alai Permitholders Dania Jai Alai $0 $1070874 $342315 $0 $1041847 $1387400 $40658 $308989 $3159556 Ft Pierce Jai Alai 174820 826347 827691 151636 5119725 2061530 2744884 1893526 842688 Hamilton Jai Alai and Poker 178401 63707 42454 130251 1157486 398501 724541 413077 59 Miami Jai Alai 1798880 0 0 365501 34545 178485 11806 139815 1039975 Ocala Jai Alai 244059 425447 463032 88189 2906187 970679 1851799 969720 527893 Orlando-Seminole Jai Alai 1516478 1362163 1300096 1294233 17003078 5123321 9319740 6138759 5516055 Summer Jai Alai 594269 0 0 1423895 484200 0 0 52935 920611 Summersport Enterprises Ltd 0 210554 870130 0 1523238 0 0 473522 2642604

Total Jai Alai Permitholders $4506907 $3959092 $3845718 $3453705 $29270306 $10119916 $14693428 $10390343 $14649441

Thoroughbred Permitholders Calder Race Course Inc $0 $0 $0 $0 $0 $0 $657951 $0 $0 Gulfstream Park Racing Association Inc 0 0 0 0 16936195 0 7820112 11772505 0 Ocala Breeders Sales 81731 237652 236304 52614 10097325 3809993 5775492 3730895 1002588 Tampa Bay Downs Inc 164752 656872 617527 132035 23225339 8488681 0 9993847 3386258 Tropical Park Inc

tal Thoroughbred Permitholders

0 0 0 0 0 30206293 4621554 0 653168

To

H

T

$246483 $894524 $853831 $184649 $50258859 $42504967 $18875109 $25497247 $5042014

arness Permitholders Isle Casino and Racing at Pompano Park 2379372 0 0 1922060 8477856 16574569 2778775 11160811 0

OTAL FOR ALL PERMITHOLDERS $10951718 $10032424 $9586323 $8223860 $204699599 $126738470 $89214064 $94990120 $48873844

CO

NTIN

UED

FRO

M PR

EVIOU

S PAG

E

TOTAL

$15192918 28831870 55505686 7758905

24221024 32975218 3457640

11052920 30443806 41220573 13698461 94495866 17175116 7836546

16887902 35822567 31703104 43498525

$511778647

$9063259 19260284 7213367 3569007

12130915 48573923 3475910 5829997

$109116662

$657951 36528812 27573233 54233613 35481015

$154474624

44425959

$819795892

Note Figures above include handle from charityscholarship performances

15

CHARITY AND SCHOLARSHIP PERFORMANCES

Each permitholder may operate up to five additional days designated as charity or scholarship days during their regular meet Proceeds from these additional days are paid to approved charities major state and private institutions of higher learning community colleges the Historic Resources Operating Trust Fund or the Board of Governors Operations and Maintenance Trust Fund A list of proposed recipients is submitted annually by the permitholder to the division Typically the amount contributed to charitable organizations is determined by calculating the amount of taxes due to the state had it been a regular performance A minimum of $2469657 was paid to charitable organizations during Fiscal Year 20072008 bringing the total proceeds disbursed since 1985 to $64738381

RACING SCHOLARSHIP TRUST FUND

The Board of Governors Operations and Maintenance Trust Fund within the Department of Education is used to provide scholarships to deserving students who are attending Floridas colleges and universities A total of $16872378 has been paid to this fund since the program began in 1949 The amount contributed to the fund this fiscal year is detailed below

Racing Scholarship Trust Fund Washington County Kennel Club Inc $3303

Total For 20072008 Fiscal Year $3303

ABANDONED WINNING TICKETS

Abandoned pari-mutuel tickets are winning tickets that remain uncashed for a period of one year The value of greyhound and jai alai abandoned tickets for live on-track races or games escheat to the state These funds are deposited into the State School Fund for the support and maintenance of Floridas public schools Since 1957 the total paid into this fund is $87881715 The amount collected in abandoned winning tickets for the State School Fund for this fiscal year is detailed below

Abandoned Winning Tickets Greyhound Permitholders $1317137 Jai Alai Permitholders $153173 Total For 20072008 Fiscal Year $1470310

In harness and quarter horse racing abandoned winning tickets are paid to the respective breedersrsquo associations Abandoned winning tickets from thoroughbred horse racing are retained by the permitholder

16

Ibull

CARDROOM COMPARATIVE DATA

During Fiscal Year 20072008 there were 21 licensed permitholders that operated a cardroom at their facility The number of cardroom tables increased from 469 in Fiscal Year 20062007 to 739 i n Fiscal Year 20072008 Cardroom gross receipts increased from $54208544 to $90863855 and as a result total state revenue increased from $5746355 in Fiscal Year 20062007 to $9961385 this fiscal year

Cardroom tax revenue is distributed 50 between the Pari-Mutuel Wagering Trust Fund and th e General Revenue Fund In accordance with Section 849086(13)(h) Florida Statutes one quarter o f the moneys deposited into the Pari-Mutuel Wagering Trust Fund must be distributed to counties an d municipalities that approved the cardroom In October 2008 the division distributed approximatel y $1135798 to the countiesmunicipalities

CARDROOM GROSS RECEIPTS AND TOTAL STATE REVENUE FISCAL YEARS 19981999 THROUGH 20072008

$0 $10 $20 $30 $40 $50 $60 $70 $80 $90

$100

Mill

ions

1998

1999

1999

2000

2000

2001

2001

2002

2002

2003

2003

2004

2004

2005

2005

2006

2006

2007

2007

2008

Cardroom Gross Receipts Total State Revenue

CARDROOM GROSS RECEIPTS AND STATE REVENUE SUMMARY

Fiscal Year Total Cardroom Gross Receipts

Gross Receipts Tax

Table Fees Collected

Total State Revenue (Gross Receipts Tax

plus Table Fees)

Total State Revenue as a

Percent of Gross Receipts

19981999 $4394499 $439351 $120500 $559851 1274 19992000 $3743212 $374321 $101500 $475821 1271 20002001 $3165525 $316552 $74500 $391052 1235 20012002 $2837775 $283778 $76000 $359778 1268 20022003 $2767231 $276723 $74500 $351223 1269 20032004 $18498426 $1849843 $250500 $2100343 1135 20042005 $38089764 $3808977 $238000 $4046977 1062 20052006 $44433359 $4443337 $264000 $4707337 1059 20062007 $54208544 $5420855 $325500 $5746355 1060 20072008 $90863855 $9086385 $875000 $9961385 1096

17

COMPONENTS OF CARDROOM REVENUE BY ASSOCIATION

scal Year 20072008Fi

Greyhound Racing Associations Daytona Beach Kennel Club Inc Derby Lane Ebro Dog Track Flagler Greyhound Track Jefferson County Kennel Club Inc Mardi Gras Racetrack and Gaming Center Melbourne Greyhound Park LLC Naples-Ft Myers Greyhound Track Orange Park Kennel Club Inc Palm Beach Kennel Club Sarasota Kennel Club Inc St Johns Greyhound Park Tampa Greyhound Track tal Greyhound PermitholdersTo

Jai Alai Permitholders DaniaSummersportFt Pierce Jai Alai Hamilton Jai Alai and Poker MiamiSummerJai Alai Ocala Jai Alai

Total Jai Alai Permitholders

Thoroughbred Racing Associations Gulfstream Park Racing Association Inc Tampa Bay Downs Inc tal Thoroughbred PermitholdersTo

Harness Racing Associations Isle Casino and Racing at Pompano Park

TAL FOR ALL PERMITHOLDERSTO

Tournament County Gross Gross Gross Table Fees Total Taxes

Municipality Receipts Receipts Receipts Tax Collected and Fees

Volusia 6398578 484861 688344 72000 760344 Pinellas 6061846 1609561 767141 50000 817141

Washington 3149083 74326 322341 22000 344341 Dade 4289859 40082 432994 18000 450994

Jefferson 1141104 50750 119185 22000 141185 Hallandale 2660545 41690 270223 40000 310223

Brevard 5032809 434380 546719 45000 591719 Lee 5695292 515065 621036 36000 657036

Town of Orange Park 1621387 10852 163224 80000 243224 Palm Beach 9211632 992646 1020428 68000 1088428

Sarasota 3938604 1624165 556277 32000 588277 St Johns 8104392 681412 878580 44000 922580

Hillsborough $2098756 291124 $238988 $22000 $260988 59403886 6850914 6625480 551000 7176480

Hallandale

1147983 244911 139289 26000 165289 St Lucie 921326 21501 94283 74000 168283 Hamilton 1846779 100570 194735 15000 209735

Dade 1330788 57541 138833 48000 186833 Marion 465574 7260 47283 56000 103283

5712450

431783 614423 219000 833423

Broward 3592724 252406 384513 25000 409513 Hillsborough 3299351 986607 428596 38000 466596

6892075 1239013 813109 63000 876109

Broward 9546654 787080 1033373 42000 1075373

$81555065 $9308790 $9086385 $875000 $9961385

(1) 18th of total gross receipts tax is distributed to counties or municipalities

Note Effective July 1 2007 the table fee collected is $1000 per table

18

SLOT COMPARATIVE DATA

Florida pari-mutuel facilities began slot machine operations in Broward County during the 20062007 Fiscal Year On January 29 2008 Miami-Dade County held a local referendum and passed slot machine gaming in their county

During Fiscal Year 20072008 the total amount wagered by patrons was $3023981126 Average daily revenue per slot machine was $182 Total net slot revenue was $241120630 In accordance with Section 551106(2)(a) Florida Statutes the tax rate on net slot machine revenue is 50 as a result the total taxes paid to the state was $120560316

bull Gulfstream Park Racing Association paid $19618764 in taxes representing 16 of the total taxes bull Mardi Gras Racetrack and Gaming Center paid $39550545 in taxes representing 33 of the total taxes and

bull Pompano Park Racing paid $61391007 in taxes representing 51 of the total taxes

Taxes paid on net slot machine revenue were accounted for by the division then immediately transferred to the Department of Educations Educational Enhancement Trust Fund

Gulfstream Operations Began 11152006

Mardi Gras Operations Began 12282006

Pompano Park Operations Began 04142007 TOTAL

FY 200607 FY 200708 FY 200607 FY 200708 FY 200607 FY 200708 FY 200607 FY 200708 Average Number of Machines 834 887 1150 1239 1500 1500 2281 3626 Number of Operating Days 228 366 185 366 78 366 228 366 Average Revenue per Machine $161 $121 $216 $174 $193 $224 $191 $182 Amount Wagered $322637778 $501200320 $517732918 $898612565 $273737770 $1624168241 $1114108466 $3023981126 Amount Won By Patrons $291991699 $458031144 $471834882 $816752882 $251151459 $1492832705 $1014978040 $2771616730

Promotional Credits $0 $3970805 $0 $2819819 $0 $4662829 $0 $11453454 30-Day Unclaimed Tickets $60109 $39156 $231437 $55817 $19988 $109307 $311533 $204280

Winnings withheld from Excluded Persons $0 $0 $0 $5408 $0 $0 $0 $5408 Net Slot Machine Revenue $30706188 $39237527 $46129473 $79101089 $22606298 $122782015 $99441960 $241120631

State Tax Revenue $15353094 $19618764 $23064737 $39550545 $11303149 $61391007 $49720980 $120560316 Permitholder Revenue $15353094 $19618764 $23064737 $39550545 $11303149 $61391007 $49720980 $120560316

FISCAL YEAR 20072008

NET SLOT MACHINE REVENUE PROMOTIONAL CREDITS AMOUNT WON BY PATRONS

Gulfstream $458031144

17

Pompano Park $1496832705

53 Mardi Gras

$816752882 30

Gulfstream $3970805

35

Mardi Gras $2819819

25

Pompano Park $4662829

40

Gulfstream $39237527

16

Mardi Gras $79101089

33

Pompano Park $122782015

51

19

I

_jl -

~ ------

--

__ T

- - -- --- -_IF ~

-

Daily Revenue per Machine Compared to Average Number of Machines For Fiscal Years 20062007 and 20072008

GULFSTREAM PARK RACING AND CASINO

$0 $50

$100 $150 $200 $250 $300 $350 $400 $450

Jul-0

6

Aug-06

Sep-06

Oct-06

Nov-06

Dec-06

Jan-07

Feb-07

Mar-07

Apr-07

May-07

Jun-07

Jul-0

7

Aug-07

Sep-07

Oct-07

Nov-07

Dec-07

Jan-08

Feb-08

Mar-08

Apr-08

May-08

Jun-08

Dai

ly R

even

ue p

er M

achi

ne

0 200 400 600 800 1000 1200 1400 1600 1800 2000

Ave

rage

Num

ber o

f Mac

hine

s

Revenue per Machine Machines

MARDI GRAS RACETRACK AND GAMING CENTER

ISLE CASINO AND RACING AT POMPANO PARK

$0 $50

$100 $150 $200 $250 $300 $350 $400 $450

Jul-0

6

Aug-06

Sep-06

Oct-06

Nov-06

Dec-06

Jan-07

Feb-07

Mar-07

Apr-07

May-07

Jun-07

Jul-0

7

Aug-07

Sep-07

Oct-07

Nov-07

Dec-07

Jan-08

Feb-08

Mar-08

Apr-08

May-08

Jun-08

Dai

ly R

even

ue p

er M

achi

ne

0 200 400 600 800 1000 1200 1400 1600 1800 2000

Ave

rage

Num

ber o

f Mac

hine

s

Revenue per Machine Machines

$0 $50

$100 $150 $200 $250 $300 $350 $400 $450

Jul-0

6

Aug-06

Sep-06

Oct-06

Nov-06

Dec-06

Jan-07

Feb-07

Mar-07

Apr-07

May-07

Jun-07

Jul-0

7

Aug-07

Sep-07

Oct-07

Nov-07

Dec-07

Jan-08

Feb-08

Mar-08

Apr-08

May-08

Jun-08

Dai

ly R

even

ue p

er M

achi

ne

0 200 400 600 800 1000 1200 1400 1600 1800 2000

Ave

rage

Num

ber o

f Mac

hine

s

Revenue per Machine Machines

ALL FACLITIES COMBINED

Dai

ly R

even

ue p

er M

achi

ne $450

$400 $350 $300 $250 $200 $150 $100

$50 $0

l-uJ6 6 6 6 6 7 7 7 7 7 70 -06

-0 -0 -0 -0 -0 -0 -0 -0 -07

-0 0 -g p t v c n b r r y n l- gu e c o e a e a p a u u uA S O N D J F M A JM J A

Revenue per Machine

7 8 807 7 7 7 8 8 8-0 -0 -0 -0 -0 -0 -0 -0 -08

-0p t v c n b r r y ne c o e a e a p a uS O N D J F M A M J

Machines

Ave

rage

Num

ber o

f Mac

hine

s 6000

5000

4000

3000

2000

1000

0

20

DA

TA B

Y A

SS

OC

IATI

ON

FA

CIL

ITY

Pari-Mutuel Facilities by Permit Type

Key

- 16 Greyhound Tracks

6 Jai-Alai Frontons

-0 0

-e

3 Thoroughbred Tracks

1 Harness Track

1 Limited lntertrack Wagering Permit (5506308 FS)

3 Division Regional Offices

21 Cardrooms

3 Slot Machine Gaming Facilities

middot1ton Jai Alai Ham1

P rce Jai Alai Fort 1e ____ ~

h Kennel Club Palm Beac

Dania I Summersport Jai Alai

Mardi Gras Racetrack Bet Miami

Gulfstream Park

Calder Tropical Park

J i Alai middot middot 1 Summer a M1am1

Flagler Greyhound

2008 October 01

21

GREYHOUND ASSOCIATIONS

Florida remains the leader in greyhound racing in the United States with 18 permitholders operating at 13 tracks throughout the state A total of 4479 performances including charity and scholarship performances were conducted during this past fiscal year a decrease of nine percent from the previous fiscal year

During Fiscal Year 20072008 handle wagered at live greyhound performances decreased by 12 percent Intertrack handle wagered on broadcasts of live Florida greyhound performances decreased by 12 percent Simulcast handle wagered on broadcasts of performances from outside the state decreased by 23 percent Intertrack simulcast handle wagered on broadcast of performances from outside the state increased by 12 percent Overall total handle decreased by 13 percent for the Florida greyhound industry

Total paid attendance decreased by 41 percent from the prior year The division reports only paid attendance and does not include free admissions or complimentary passes in its data Total greyhound revenue to the state decreased by 15 percent during Fiscal Year 20072008 The greyhound industry accounted for approximately 46 percent of Floridarsquos total revenue and 31 percent of total handle from pari-mutuel performances

Based on audits conducted by the division greyhound permitholders paid $29048989 in purses during Fiscal Year 20072008 which excludes stakes fees and sponsor contributions The races conducted during the past year by greyhound permitholders is shown in detail on the individual permitholder pages of this section

All of Floridarsquos greyhound permitholders actively sponsor greyhound adoption programs Many of the statersquos greyhound tracks provide for on-site adoption booths animal welfare funding advertising special events and public information Florida Statutes provide that greyhound permitholders receive credits applicable against taxes in an amount equal to the uncashed tickets remitted to the state in the prior fiscal year Each permitholder is required to pay an amount equal to 10 percent of the amount of the credit received to any bona fide organization which promotes or encourages greyhound adoptions During Fiscal Year 20072008 total contributions provided to greyhound adoption units amounted to $201949 which exceeded the minimum statutory requirement

Total Performances 4479 Total Paid Attendance 1006115

Total Racing Days 3514 Total Admission Tax $67344

Bet Miami Greyhounds Broward County

See Mardi Gras Racetrack and Gaming Centers contact information for detail

Meet Period 7012007 to 12312007 and 6012008 to 06302008 at Mardi Gras Racing Results Performances 140 Paid Attendance Racing Days 140 Total Admission Tax Purses Paid $1615540

0 $0

Daytona Beach Kennel Club Inc Volusia County

Website wwwdaytonagreyhoundcom Mailing Address P O Box 11470 Daytona Beach Florida 32120 Street Address 960 South Williamson Road Daytona Beach Florida 32114 Meet Period 7012007 to 6302008 Racing ResultsPerformances 410 Paid Attendance Racing Days 312 Total Admission Tax Purses Paid $1660136

Telephone 3862526484 Fax 3862524808

147081 $507

22

Website Mailing Address Street Address

Meet Period

Racing ResultsPerformances Racing Days Purses Paid

Derby Lane St Petersburg Kennel Club Inc

Pinellas County

wwwderbylanecom P O Box 22099 St Petersburg Florida 33742-2099 10490 Gandy Boulevard St Petersburg Florida 33702-2395

7012007 to 8182007 and 1012008 to 6302008

292 Paid Attendance 198 Total Admission Tax

$3344976

Telephone Fax

3446 $0

7278123235 7278123305

Website MailingStreet Address

Meet Period

Racing ResultsPerformances Racing Days Purses Paid

Ebro Dog Track Washington County Kennel Club Inc

Washington County

wwwebrogreyhoundparkcom 6558 Dog Track Road Ebro Florida 32437

7022007 to 12012007 and 152008 to 6302008

262 Paid Attendance 214 Total Admission Tax

$665281

Telephone Fax

32953 $5720

8502343943 8505354442

Website Mailing Address Street Address

Meet Period

Racing ResultsPerformances Racing Days Purses Paid

Flagler Greyhound Track West Flagler Associates Ltd

Dade County

wwwflaglerdogscom P O Box 350940 Miami Florida 33135-0940 401 NW 38th Court Miami Florida 33126

7012007 to 6302008

361 Paid Attendance 362 Total Admission Tax

$1934808

Telephone Fax

0 $0

3056493000 3056314525

Website Mailing Address Street Address Meet Period Racing Results Performances Racing Days Purses Paid

Jacksonville Kennel Club Inc Duval County

wwwjaxkennelcom P O Box 959 Orange Park Florida 32067-0959 1440 North McDuff Avenue Florida 32205 7012007 to 9032007 and 5282008 to 6302008 at Orange Park

115 Paid Attendance 86 Total Admission Tax

$1413236

Telephone Fax

26204 $0

9046460001 9046460420

Website Mailing Address Street Address

Meet Period

Racing Results Performances Racing Days Purses Paid

Jefferson County Kennel Club Inc Jefferson County

wwwjckcgreyhoundscom P O Box 400 Monticello Florida 32345 3079 North Jefferson Street Monticello Florida 32344

7022007 to 9082007 and 5282008 to 6302008

223 Paid Attendance 223 Total Admission Tax

$576563

Telephone Fax

27160 $2728

8509972561 8509973871

23

Website Mailing Address Street Address

Meet Period

Racing Results Performances Racing Days Purses Paid

Mardi Gras Racetrack and Gaming Center Hartman amp Tyner Inc

Broward County

wwwplaymardigrascom P O Box 2007 Hollywood Florida 33022 831 North Federal Highway Hallandale Beach Florida 33009

1012008 to 5312008

152 Paid Attendance 152 Total Admission Tax

$1597917

Telephone Fax

0 $0

9549243200 9549243143

Website MailingStreet Address Meet Period Racing Results Performances Racing Days Purses Paid

Melbourne Greyhound Park LLC Brevard County

wwwmelbournegreyhoundparkcom 1100 North Wickham Road Melbourne Florida 32935

12262007 to 4262008

107 Paid Attendance 71 Total Admission Tax

$422370

Telephone Fax

21157 $399

3212599800 3212593437

Website Mailing Address Street Address Meet Period Racing Results Performances Racing Days Purses Paid

Naples-Ft Myers Greyhound Track Bonita-Fort Myers Corporation

Lee County wwwnaplesfortmyersdogscom P O Box 2567 Bonita Springs Florida 34133-2567 10601 Bonita Beach Road SW Bonita Springs Florida 34135 7012007 to 6302008

410 Paid Attendance 326 Total Admission Tax

$2298746

Telephone Fax

255495 $37445

2399922411 2399479244

Website Mailing Address Street Address Meet Period Racing Results Performances Racing Days Purses Paid

Orange Park Kennel Club Inc Clay County

wwwjaxkennelcom P O Box 959 Orange Park Florida 32067-0959 455 Park Avenue Orange Park Florida 32073 12052007 to 3102008

112 Paid Attendance 84 Total Admission Tax

$1252565

Telephone Fax

24563 $0

9046460001 9046460420

Website MailingStreet Address Meet Period Racing Results Performances Racing Days Purses Paid

Palm Beach Kennel Club Investment Corporation of Palm Beach

Palm Beach County wwwpbkennelclubcom 1111 North Congress Avenue West Palm Beach Florida 33409-6317 7012007 to 6302008

466 Paid Attendance 363 Total Admission Tax

$4821349

Telephone Fax

220086 $12853

5616832222 5614711298

Website Mailing Address Street Address Meet Period Racing ResultsPerformances Racing Days Purses Paid

Pensacola Greyhound Track Inc Escambia County

wwwpensacolagreyhoundparkcom P O Box 12824 Pensacola Florida 32591-2824 951 Dog Track Road Pensacola Florida 32506-8236 7012007 to 6292008

212 Paid Attendance 165 Total Admission Tax

$725502

Telephone Fax

0 $0

8504558595 8504538883

24

Penn Sanford LLC dba Sanford-Orlando Kennel Club Seminole County

See SOKC LLCs contact information for detail Meet Period 7012007 to 6292008

Racing ResultsPerformances 217 Paid Attendance Racing Days 141 Total Admission Tax Purses Paid $784903

32228 $3867

SOKC LLC dba Sanford-Orlando Kennel Club Seminole County

Website wwwfloridagreyhoundracingcom Mailing Address P O Box 50280 Longwood Florida 32752 Street Address 301 Dog Track Road Longwood Florida 32750 Meet Period 11012007 to 5022008 Racing ResultsPerformances 229 Paid Attendance Racing Days 152 Total Admission Tax Purses Paid $838829

TelephoneFax

41031 $0

4078311600 4078313997

Sarasota Kennel Club Inc Sarasota County

Website wwwsarasotakennelclubcom MailingStreet Address 5400 Bradenton Road Sarasota Florida 34234 Meet Period 7022007 to 5032008 Racing ResultsPerformances 352 Paid Attendance Racing Days 219 Total Admission Tax Purses Paid $1399180

TelephoneFax

145858 $3692

9413557744 9413512207

St Johns Greyhound Park Bayard Raceways Inc

St Johns County Website wwwjaxkennelcom Mailing Address P O Box 959 Orange Park Florida 32067-0959 Street Address 6322 Racetrack Road Jacksonville Florida 32259 Meet Period 9052007 to 12032007 and 3122008 to 5262008 at Orange Park Racing ResultsPerformances 192 Paid Attendance Racing Days 143 Total Admission Tax Purses Paid $1900576

Telephone Fax

28853 $133

9046460001 9046460420

Tampa Greyhound Track Associated Outdoor Clubs Inc

Hillsborough County Website wwwtampadogscom Mailing Address P O Box 8096 Tampa Florida 33674-8096 Street Address 8300 North Nebraska Avenue Tampa Florida 33604 Meet Period 7012007 to 8192007 and (8202007 to 12312007 at Derby Lane) Racing ResultsPerformances 227 Paid Attendance Racing Days 163 Total Admission Tax Purses Paid $1796512

Telephone Fax

0 $0

8139324313 8139325048

25

JAI ALAI FRONTON ASSOCIATIONS

Florida was the first state in the nation to conduct jai alai performances with the first fronton being built in 1926 There are currently eight jai alai permitholders operating at six frontons throughout Florida In fact Florida is now the only state where jai alai games are conducted A total of 1094 regular performances including charity and scholarship performances were conducted during this past fiscal year a decrease of 20 percent from the previous fiscal year

During Fiscal Year 20072008 handle wagered at live jai alai performances decreased by 19 percent Intertrack handle wagered on broadcasts of live Florida jai alai performances decreased by 13 percent There are no longer any other states that conduct jai alai therefore there was no simulcast or intertrack simulcast handle Total handle declined by 16 percent for the Florida jai alai industry

Revenue to the state decreased by three percent during Fiscal Year 20072008 The jai alai industry accounted for approximately two percent of Floridarsquos total revenue and five percent of total handle from pari-mutuel performances Permitholders reported paying $7755267 in playersrsquo awards

Total paid attendance decreased by 52 percent from the prior year The division reports only paid attendance and does not include free admissions or complimentary passes in its data

Total Performances 1094 Total Paid Attendance 160960 Total Gaming Days 833 Total Admission Tax $0

Dania Jai Alai A Divison of the Aragon Group

A Boyd Gaming Company Broward County

Website wwwdania-jai-alaicom Mailing Address P O Box 96 Dania Beach Florida 33004 TelephoneStreet Address 301 East Dania Beach Boulevard Dania Beach Florida 33004 Fax Meet Period 12012007 to 6292008 Gaming ResultsPerformances 240 Paid Attendance 0 Racing Days 180 Total Admission Tax $0 Players Awards Paid $1751505

9549272841 9549209095

Ft Pierce Jai Alai Florida Gaming Centers Inc

St Lucie County Website wwwfla-gamingcom TelephoneMailingStreet Address 1750 South Kings Highway Ft Pierce Florida 34945-3099 Fax Meet Period 4042008 to 5312008 Miscellaneous Revenue to State $34919 (See Section 5509511(4) Florida Statutes for detail) Gaming ResultsPerformances 44 Paid Attendance 0 Racing Days 35 Total Admission Tax $0 Players Awards Paid $150000

7724647500 7724640099

Hamilton Jai Alai and Poker Richmond Entertainment Inc

Hamilton County Website wwwhamiltondownsjaialaicom TelephoneMailingStreet Address 6968 US Highway 129 South Jasper Florida 32052 Fax Meet Period 7012007 to 10252007 Gaming ResultsPerformances 100 Paid Attendance 9220 Racing Days 100 Total Admission Tax $0 Players Awards Paid $205191

3866380011 3866380033

26

Miami Jai Alai Florida Gaming Centers Inc

Dade County

Website wwwfla-gamingcom Telephone MailingStreet Address 3500 NW 37th Avenue Miami Florida 33142 Fax Meet Period 11012007 to 5072008

Gaming Results Performances 216 Paid Attendance 23568 Racing Days 162 Total Admission Tax $0 Players Awards Paid $1986750

3056336400 3056347013

Ocala Jai Alai Second Chance Jai Alai LLC

Marion County

Website wwwocalajaialaicom Mailing Address P O Box 580 Orange Lake Florida 32681 Telephone Street Address 4601 NW Highway 318 Reddick Florida 32686 Fax Meet Period 4032008 to 4302008 Miscellaneous Revenue to State $15733 (See Section 5509511(4) Florida Statutes for detail)

Gaming Results Performances 40 Paid Attendance 0 Racing Days 20 Total Admission Tax $0 Players Awards Paid $102869

3525912345 3525913402

Orlando-Seminole Jai Alai Florida Jai Alai Inc Seminole County

Website wwworlandojaialaicom Mailing Address P O Box 300107 Fern Park Florida 32730 Telephone Street Address 6405 South Highway 17-92 Fern Park Florida 32730 Fax Meet Period 1012008 to 3302008 Miscellaneous Revenue to State $44200 (See Section 5509511(4) Florida Statutes for detail)

Gaming Results Performances 81 Paid Attendance 18578 Racing Days 55 Total Admission Tax $0 Players Awards Paid $303775

4073396221 4078314689

Summer Jai Alai Dade County

See Miami Jai Alais contact information for detail Meet Period 7012007 to 10312007 and 5082008 to 6302008 at Miami Jai Alai

Gaming Results Performances 202 Paid Attendance 72605 Racing Days 152 Total Admission Tax $0 Players Awards Paid $1986750

Summersport Enterprises Ltd A Boyd Gaming Company

Broward County

See Dania Jai Alais contact information for detail Meet Period 7012007 to 11302007 at Dania Jai Alai

Gaming Results Performances 171 Paid Attendance 36989 Racing Days 129 Total Admission Tax $0 Players Awards Paid $1268427

27

THOROUGHBRED ASSOCIATIONS

Florida continues to be a premier thoroughbred racing state with four permitholders operating at three tracks located in Central and South Florida A total of 349 regular performances including charity and scholarship performances were conducted during this past fiscal year which reflects no change from the previous fiscal year

During Fiscal Year 20072008 handle on live thoroughbred performances decreased 23 percent and intertrack handle wagered increased eight percent Simulcast handle wagered on broadcasts of performances from outside the state decreased by 26 percent while intertrack simulcast handle increased by seven percent Overall total handle declined by six percent for the Florida thoroughbred industry

Total revenue to the state during Fiscal Year 20072008 decreased six percent from the prior year The thoroughbred industry accounted for approximately 46 percent of Floridarsquos total revenue and 58 percent of total handle from pari-mutuel performances

Total paid attendance decreased by 20 percent from the prior year The division reports only paid attendance and does not include free admissions or complimentary passes in its data

Total Performances 349 Total Paid Attendance 252673 Total Racing Days 352 Total Admission Tax $53505

Calder Race Course Inc Dade County

Website wwwcalderracecoursecom Mailing Address P O Box 1808 Miami Florida 33055-0808 Street Address 2101 NW 27th Avenue Miami Florida 33056

Meet Period 7012007 to 10142007 and 4252008 to 6302008 Racing ResultsPerformances 109 Paid Attendance Racing Days 109 Total Admission Tax Purses Paid $27295808

Telephone Fax

74495 $15588

3056251311 3056202569

Gulfstream Park Racing Association Inc Broward County

Website wwwcasinoatgulfstreamcomhomehtml MailingStreet Address 901 South Federal Highway Hallandale Beach Florida 33009 Meet Period 1032008 to 4202008 Racing ResultsPerformances 86 Paid Attendance Racing Days 89 Total Admission Tax Purses Paid $30309087

Telephone Fax

0 $0

9544547000 9544546479

Tampa Bay Downs Inc Hillsborough County

Website wwwtampabaydownscom Mailing Address P O Box 2007 Oldsmar Florida 34677 Street Address 11225 Race Track Road Tampa Florida 33626 Meet Period 12082007 to 5042008 Racing ResultsPerformances 94 Paid Attendance Racing Days 94 Total Admission Tax Purses Paid $15474950

Telephone Fax

139683 $30326

8138554401 8132611961

Tropical Park Inc Dade County

See Calders contact information for detail Meet Period 10152007 to 1022008 at Calder Race Course Racing ResultsPerformances 60 Paid Attendance Racing Days 60 Total Admission Tax Purses Paid $12330361

38495 $7591

28

29

HARNESS ASSOCIATIONS

Pompano Park is the only permitholder currently conducting harness horse racing performances in the State of Florida A total of 158 regular performances including charity and scholarship performances were conducted during this past fiscal year a decrease of nine percent from the previous fiscal year

During Fiscal Year 20072008 handle wagered at live harness performances decreased by 12 percent Intertrack handle wagered on broadcasts of live Florida harness performances decreased by 15 percent Simulcast handle wagered on broadcasts of performances from outside the state decreased by 13 percent while intertrack simulcast handle decreased by 13 percent Overall total handle decreased by 13 percent for the Florida harness industry

Total revenue to the state during Fiscal Year 20072008 decreased by nine percent from the prior year The harness industry accounted for approximately six percent of Floridarsquos total revenue and six percent of total handle from pari-mutuel performances

The division reports only paid attendance and does not include free admissions or complimentary passes in its data

Total Performances 158 Total Paid Attendance 0

Total Racing Days 158 Total Admission Tax $0

Isle Casino and Racing at Pompano Park PPI Inc

Broward County

Website wwwtheislepompanoparkcomhomephp Telephone 9549722000 MailingStreet Address 1800 SW Third Street Pompano Beach Florida 33069 Fax 9549780377 Meet Period 7012007 to 6302008

Racing ResultsPerformances 158 Paid Attendance 0 Racing Days 158 Total Admission Tax $0 Purses Paid $12739946

SUMMARY

PARI-MUTUEL INDUSTRY

During Fiscal Year 20072008 the total handle wagered for all classes exceeded $13 billion a decrease of nine percent from the prior fiscal year Total pari-mutuel performances including charity and scholarship performances conducted during Fiscal Year 20072008 decreased by 10 percent from the previous fiscal year

The state realized revenue from regular performances of approximately $25 million a decrease of seven percent from the prior fiscal year Of the $25 million collected greyhound permitholders accounted for 46 percent thoroughbreds for 46 percent harness for 6 percent and jai alai for 2 percent

Total paid attendance decreased 40 percent from the prior year The division reports only paid attendance and does not include free admission or complimentary passes in its data

HORSE RACING

Promotional Programs for Florida-Bred Horses

Florida breeder promotions and award programs are administered by private breeders and owners associations organized to promote ownership and breeding of race horses in the State of Florida Each association conducts its own campaign to enhance the horse breeding industry in the state and provides breeders and owners awards of up to 20 percent of announced gross purses The Florida Standardbred Breeders and Owners Association is funded by the breaks and uncashed tickets from live performances and one percent of the intertrack handle The Quarter Horse Breeders Association is funded by the breaks and the uncashed tickets from live races and one percent of the live and intertrack handle The Florida Thoroughbred Breeders and Ownersrsquo Association awards program is funded by 0955 percent of the live simulcast and intertrack handle as well as 3475 percent of the gross revenue from out-of-state wagers on Florida races

To date the Florida thoroughbred breeding industry has produced 45 national champions including Skip Away the 1998 North American Horse of the Year and Affirmed the last horse to have won the Triple Crown (1978) In 2005 Florida-bred ldquoAfleet Alexrdquo captured two-thirds of the Triple Crown winning the Preakness Stakes (G1) and Belmont Stakes (G1) The industry boasts 110 Florida-bred millionaires 19 classic winners (Kentucky Derby Preakness Stakes and Belmont Stakes) and 20 Breeders Cup Day champions

The Florida Thoroughbred Breedersrsquo and Ownersrsquo Association funds the Florida-bred Stakes Program which is implemented at Floridas thoroughbred racetracks In addition Florida-breds won 346 stakes races including 68 graded stakes and earned more than $41 million in stakes purses Florida-breds banked in excess of $194 million in total North American purse money Through a percentage of pari-mutuel handle Florida thoroughbred permitholders contributed $9542882 to the Florida Thoroughbred Breedersrsquo and Ownersrsquo Association during Fiscal Year 20072008 The FTBOA paid out $5941304 in Breedersrsquo Awards $567000 in Stallion Ownersrsquo Awards and $2112650 through the Florida-bred Stakes Program The Florida-bred Stakes Program includes ldquoThe Sunshine Millionsrdquo at Gulfstream Park ldquoThe Florida Millionrdquo at Calder Race CourseTropical Park ldquoFlorida Cup Dayrdquo at Tampa Bay Downs and additional funds for supplements to Florida-bred Preferred Stakes Races during the CalderTropical and Tampa Bay Downsrsquo meets

The Florida Standardbred Breeders and Owners Association a non-profit organization and the recognized representative of horsemen in the state of Florida is the designated association for the allocation and distribution of funds for Florida-bred Standardbred racing Promotional activities include providing breeder and stallion awards for eligible Florida-bred horses during Pompano Parks 20072008 meet as well as awards for Florida Breeders Stakes races A series of races and awards were also provided for two and three-year-old standardbreds to prepare for the winter meet at Pompano Park The total amount of funds collected and distributed to the Florida Standardbred horsemen throughout the year exceeded $1600000

Note Promotional program information is provided by respective Breeders and Owners Associations

30

UNIVERSITY OF FLORIDA COLLEGE OF VETERINARY MEDICINE RACING LABORATORY

The University of Florida College of Veterinary Medicine Racing Laboratory detects and identifies any drug medication stimulant depressant hypnotic local anesthetic or drug-masking agent prohibited in the blood urine or other bodily fluids of racing horses and greyhounds collected by the Division

During Fiscal Year 20072008 the laboratory received and processed 82763 samples that resulted in 537014 analyses The vigilant monitoring of samples by the laboratory serves to deter the illegal use of drugs in racing animals in Florida

Horse UrineBlood Greyhound Urine 1 Investigative Samples Received 18509 64254 3

2Samples Analyzed 18573 29320 3 Number of Analyses 293371 243643 7 Positives 102 46 NA

1 Quantity Not Sufficient For Testing (QNS) 34798 (542) 2 The Samples Analyzed number for horses is larger than the Samples Received number due to the carryover of samples received in June 2007 that are analyzed in July of the next fiscal year

DRUG POSITIVES FOR FISCAL YEAR 20072008

Types of Positives (ARCI Drug Class) Horse Greyhound Acepromazine Metabolite (3) 12 0 Acepromazine Metabolites (3) Butorphanol (3) 1 0 Albuterol (3) 2 0 Aminorex Levamisole Levamisole metabolite 0 1 Benzoylecgonine (1) 1 8 Butorphanol (3) 3 0 Caffeine (2)Theophylline (3) 2 0 Caffeine (2) Theophylline (3) Butorphanol (3) 1 0 Caffeine (2)Theophylline (3) Theobromine (4) 5 0 Cimetidine (5) 4 0 Clenbuterol (3) 9 0 Dimethyl Sulfoxide (5) 5 9 Gamma-Hydroxphenylbutazone (NA) 0 9 Gamma-Hydroxphenylbutazone (NA) Phenylbutazone (NA) Oxyphenbutazone (4) 0 3 Glycopyrrolate (3) 5 0 Ipratropium (3) 2 0 Lidocaine (2) 0 1 Lidocaine (2) 3-Hydroxylidocaine Monoethyl-glycinesylidine 1 0 Lidocaine (2) 3amp4-Hydroxylidocaine Monoethyl-glycinesylidine 0 1 Methocarbamol (4) 0 1 Methocarbamol (4) Guaifenesin (4) 2 0 Naproxen (4) 1 0 Oxilofrine 4 0 Pentoxifylline (4) 1 0 Phenylbutazone (NA)Oxyphenbutazone (4) 37 1 Procaine (3) 0 5 Ranitidine (5) 4 0 Theobromine (4) 0 7 TOTALS 102 46

Class (1) Drugs that have the highest potential to affect performance and have no generally accepted medical use in the racing animal

Class (2) Drugs that have a high potential to affect performance but less of a potential than drugs in Class I Class (3) Drugs that may or may not have generally accepted medical use in the racing animal but the pharmacology of which

suggests less potential to affect performance than drugs in Class 2

Class (4) Includes therapeutic medications that would be expected to have less potential to affect performance than those in Class 3 Class (5) Includes therapeutic medications for which concentration limits have been established by the racing jurisdictions as well as

certain miscellaneous agents and other medications as determined by the regulatory bodies

31

FIN

AN

CIA

L S

TATE

ME

NTS

DIVISION OF PARI-MUTUEL WAGERING SUMMARY OF STATE REVENUE FROM PARI-MUTUEL CARDROOM

AND SLOT ACTIVITIES FISCAL YEAR 20072008

State Revenue From Regular Performances Tax on Attendance $ 116982 Daily License Fees 3882120 Tax on Handle 19110317

State Revenue From Pari-Mutuel Performances $ 23109419

Other State Revenue Occupational Licenses $ 627372 Fingerprint Fees 281045 Escheated Tickets From Greyhound and Jai Alai (1) 1470310 Racing Scholarship Funds (1) 3303 PMW Trust Fund - Drug Fines 25975 Miscellaneous Revenue 104013 General Revenue Fund - Other Fines 36290

Other State Revenue $ 2548308

Total Pari-Mutuel State Revenue $ 25657727

State Revenue From Cardrooms Table Fees $ 875000 Gross Receipts(2) 9086385 Occupational Licenses 131741

Total State Revenue From Cardrooms $ 10093126

State Revenue From Slots CompulsiveAddictive Gambling Fee $ 750000 Facility License Fee 9000000 Slot Taxes(3)(4) 122891732 Fingerprint Fees 9678 Occupational Licenses 309920 Miscellaneous Revenue 4561 Miscellaneous Fines 60000

Total State Revenue From Slots $ 133025891

Total State Revenue Generated(5) $ 168776744

(1) Escheated tickets from greyhound racing and jai alai gaming and Racing Scholarship Funds are distributed to the Department of Education

(2) One-half of cardroom gross receipts is deposited into General Revenue (3) Slot taxes are distributed to the Department of Education (4) Pompano Park has requested a refund of $23 million for overpayment of Slot taxes for Fiscal

Year 20072008 Refund has been requested and will be processed by the Department of Education in Fiscal Year 20082009

(5) Total revenue and components thereof generated is on the accrual basis of accounting Total revenue and components thereof as as shown in the financial statements on page 34 is on the cash basis of accounting

32

DEPARTMENT OF BUSINESS amp PROFESSIONAL REGULATION DIVISION OF PARI-MUTUEL WAGERING

BALANCE SHEET SPECIAL REVENUE FUND

FOR FISCAL YEAR ENDED JUNE 30 2008

ASSETS2008 2007

Cash Cash with State Treasurer Investments at cost Accounts receivable Allowance for uncollectibles Interest receivable Due from state funds

$ 8782450 130253048 614648452 370224565

(47367) 3214765

11039242

$ 12865700222813082

2974720047251866437

(403691)75307163230584

TOTAL ASSETS $ 1138115155 $ 3472622875

LIABILITIES amp FUND EQUITY Liabilities Accounts payable Accrued salaries Due to other funds Due to other state agencies Due to general revenue Compensated Absences Deferred revenues

$ 31462691 5343391

19860800 6908508

72185753 352080

-

$ 2451476432118280

5007001118617783905919

130600-

Total Liabilities 136113223 152356440

Fund Equity Unreserved 1002001932 3320266435

Total Fund Equity 1002001932 3320266435

TOTAL LIABILITIES amp FUND EQUITY $ 1138115155 $ 3472622875

The financial statements and notes are for informational purposes only

33

DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION DIVISION OF PARI-MUTUEL WAGERING

STATEMENT OF REVENUES EXPENDITURES amp CHANGES IN FUND BALANCE - BUDGET amp ACTUAL SPECIAL REVENUE FUND

FOR FISCAL YEAR ENDED JUNE 30 2008

FINAL 2008 2007 BUDGET ACTUAL VARIANCE ACTUAL

REVENUES Fees Charges Commissions and Sales $ 1462968000 $ 1510423993 $ 47455993 $ 1848846680 Licenses and Permits 88230000 75755065 (12474935) 77772299 Taxes 14652040100 14709972807 57932707 7556712852 Fines Forfeits Judgments and Settlements 4117800 8773932 4656132 10192871 Interest and Dividends Net 53744700 60790502 7045802 96755032 Transfers In - - - 3230584 Miscellaneous Receipts 7506100 12204044 4697944 9178523

Total Revenues 16268606700 16377920343 109313643 9602688841

EXPENDITURES CURRENT OPERATING Salaries 579678900 533903674 45775226 463518647 Other Personal Services 184418800 168853792 15565008 178434171 Other Operating Expenditures 97523500 84325982 13197518 72283850 Operation of Motor Vehicles 5500000 4847937 652063 2585300 Risk Management 16085600 16085600 21327300 GampAState University System - - - 30000000 State Attorney-Slots 23188500 - 23188500 -Tax Collection Equalization 72500 - 72500 -PMW Lab Services 236000000 236000000 - 236000000 PMW Compliance System 29647600 29647600 - 28524598 TrDMSHR SVCSSTW Contract 5828400 - 5828400 5785000 Cardroom Tax Distribution 85500000 67702156 17797844 55541702 Compulsive Gambling Prevention 141337500 125960114 15377386 88470124 OPERATING CAPITAL OUTLAY 4283200 3877015 406185 2830286 Acquisition of Motor Vehicles 7885000 7885000 - 2870000 Assessment for Fingerprinting 65988000 29746050 36241950 38680327 Service Charge to General Revenue 370000000 293760648 76239352 334561292 Refunds 120000000 6209831 113790169 502671 Transfer to FDLE Slots Investigation 321759200 310000000 11759200 291580000 Transfers to Other Funds 17917534500 12439618141 5477916359 4975167341 Transfers to General Revenue 5340000000 4350000000 990000000 846632576

Total Expenditures 25552231200 18692337940 6859893260 7675295185

Excess (Deficiency) of Revenues Over (9283624500) (2314417597) 6969206903 1927393656 (Under) Expenditures

FUND BALANCE JULY 1 2007 - 3316419529 3316419529 1392872779

FUND BALANCE JUNE 30 2008 $ (9283624500) $ 1002001932 $ 10285626432 $ 3320266435 (1) (1)

(2) (1) Does not include budget of $ 45000000 for category 190000 Investments Actual expenditures for category 190000 were

closed into the investment account (2) An adjustment of $3846906 was made to the beginning fund balance due to adjustments made by the Department

of Financial Services The financial statements and notes are for informational purposes only

34

C

AR

DR

OO

M P

AR

I-MU

TUE

L A

ND

SLO

T S

TATU

TE M

ATR

IX

STATUTE TOPIC GREYHOUND JAI ALAI THOROUGHBRED HARNESS QUARTER HORSE

FEES

Daily License Fees On Live

On-track Handle

$80 per race 5500951(1)(a) $40 per game 5500951(1)(a) $100 per race 5500951(1)(a) $100 per race 5500951(1)(a) $100 per race 5500951(1)(a)

Daily License Fees On

Simulcast Handle

$80 per race but not to exceed $500 per day 5500951(1)(a)

$40 per game but not to exceed $500 per day 5500951(1)(a)

$100 per race but not to exceed $500 per day 5500951(1)(a)

$100 per race but not to exceed $500 per day 5500951(1)(a)

$100 per race but not to exceed $500 per day 5500951(1)(a)

Cardroom Table Fees

Annual fee for each facility is $1000 for each table to be operated at the cardroom 849086(5)(d)

Annual fee for each facility is $1000 for each table to be operated at the cardroom 849086(5)(d)

Annual fee for each facility is $1000 for each table to be operated at the cardroom 849086(5)(d)

Annual fee for each facility is $1000 for each table to be operated at the cardroom 849086(5)(d)

Annual fee for each facility is $1000 for each table to be operated at the cardroom 849086(5)(d)

TAXES

Tax On Admissions

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a)

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a)

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a)

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a)

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a)

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c)

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c)

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c)

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c)

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c)

15 of admission charge or 10 cents whichever is greater for entrance to the cardroom This tax only applies if a separate admission fee is charged for entry into the cardroom facility If a single admission fee is charged allowing entry to both or either the pari-mutuel facility and the cardroom facility the tax is payable only once and shall be payable pursuant to Chapter 550 849086(13)(b)

15 of admission charge or 10 cents whichever is greater for entrance to the cardroom This tax only applies if a separate admission fee is charged for entry into the cardroom facility If a single admission fee is charged allowing entry to both or either the pari-mutuel facility and the cardroom facility the tax is payable only once and shall be payable pursuant to Chapter 550 849086(13)(b)

15 of admission charge or 10 cents whichever is greater for entrance to the cardroom This tax only applies if a separate admission fee is charged for entry into the cardroom facility If a single admission fee is charged allowing entry to both or either the pari-mutuel facility and the cardroom facility the tax is payable only once and shall be payable pursuant to Chapter 550 849086(13)(b)

15 of admission charge or 10 cents whichever is greater for entrance to the cardroom This tax only applies if a separate admission fee is charged for entry into the cardroom facility If a single admission fee is charged allowing entry to both or either the pari-mutuel facility and the cardroom facility the tax is payable only once and shall be payable pursuant to Chapter 550 849086(13)(b)

15 of admission charge or 10 cents whichever is greater for entrance to the cardroom This tax only applies if a separate admission fee is charged for entry into the cardroom facility If a single admission fee is charged allowing entry to both or either the pari-mutuel facility and the cardroom facility the tax is payable only once and shall be payable pursuant to Chapter 550 849086(13)(b)

Tax On Cardroom Gross Receipts

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts 849086(13)(a)

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts 849086(13)(a)

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts 849086(13)(a)

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts 849086(13)(a)

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts 849086(13)(a)

This matrix represents a summary of 2007 Statutes Please refer to the cite noted by statutory topic for specific language governing pari-mutuel wagering

35

STATUTE TOPIC GREYHOUND JAI ALAI THOROUGHBRED HARNESS QUARTER HORSE

Tax On Live On-track Handle

55 of handle except for charity perfomances which is 76 of handle 5500951(3)(b)1

Effective July 1 2000 a permitholder may not be taxed at a higher rate than 2 5500951(3)(d)

05 of handle 55009515(2)(a) 05 of handle 55009512(2)(a) 1 of handle 5500951(3)(a)

Tax On Simulcast Handle

Allows permitholders to receive greyhound races from out-of-state and are subject to taxation under 5500951 and 55009511 5503551(4)

Allows permitholders to receive jai alai games from out-of-state and are subject to taxation under 5500951 and 55009511 5503551(4)

Allows permitholders to receive horse races from out-of-state and are subject to taxation under 5500951 55009512 and 55009515 5503551(3) through 5503551(3)(c)

Allows permitholders to receive horse races from out-of-state and are subject to taxation under 5500951 55009512 and 55009515 5503551(3) through 5503551(3)(c)

Allows permitholders to receive horse races from out-of-state and are subject to taxation under 5500951 55009512 and 55009515 5503551(3) through 5503551(3)(c)

Tax On Intertrack and Intertrack

Simulcast Handle

55 of intertack and intertrack simulcast handle except for the intertrack handle from charity performances at a guest track within the market area of the host the tax is 76

71 of intertrack and intertrack simulcast handle 5500951(3)(b)2 and 5500951(3)(c)1

2 of intertrack handle 5500951(3)(c)1

33 of intertrack handle 5500951(3)(c)1

2 of intertrack handle 5500951(3)(c)1

5500951(3)(b)1 and 5500951(3)(c)1

05 of intertrack and intertrack simulcast handle if the guest is located outside market area of host and within market area of thoroughbred track conducting a live meet 5500951(3)(c)1

39 of intertrack and intertrack simuclast handle for permitholders located in an area of the state where there are only 3 greyhound permitholders located in 3 contiguous counties 5500951(3)(c)2

39 of intertrack and intertrack simulcast handle for greyhound permitholders located in the same market area as specified in 550615(6) or (9) 5500951(3)(c)2

05 of intertrack and intertrack simulcast handle if the guest is located outside market area of host and within market area of thoroughbred track conducting a live meet 5500951(3)(c)1

33 of intertrack and intertrack simulcast handle if permitholder restricted from operating live on a year-round basis and tax paid on intertrack handle exceeds that paid during 9293 State Fiscal Year 55009511(3)(a)

61 of intertrack and intertrack simulcast handle for jai alai permitholders located in the market area as specified in 550615(6) or (9) until the tax paid on intertrack handle in the current state fiscal year exceeds that paid during 9293 State Fiscal Year then tax on handle is 23 5500951(3)(c)2

24 of intertrack simulcast handle 5500951(3)(c)1 and 55009515(5)

05 of intertrack and intertrack simulcast handle if host and guest are thoroughbred permitholders or if the guest is located outside market area of host and within market area of thoroughbred track conducting a live meet 5500951(3)(c)1

05 of intertrack simulcast handle if guest track is a thoroughbred track located more than 35 miles from host track 55009515(5)

15 of intertrack simulcast handle 5500951(3)(c)1

05 of intertrack and intertrack simulcast handle if the guest is located outside market area of host and within market area of thoroughbred track conducting a live meet 5500951(3)(c)1

24 of intertrack simulcast handle 5500951(3)(c)1 and 55009515(5)

05 of intertrack and intertrack simulcast handle if the guest is located outside market area of host and within market area of thoroughbred track conducting a live meet 5500951(3)(c)1

OUTS (ESCHEATS)

Live On-track Handle

Paid to the State of Florida 5501645(2) Paid to the State of Florida 5501645(2) Retained by permitholder 5502633(3) Paid to Florida Standardbred Breedersrsquo and Ownersrsquo Association (FSBOA) 55026165(1) and 5502633(2)(a)

Paid to Florida Quarter Horse Breedersrsquo and Owners Association (FQHBOA) 55026165(1) and 5502633(2)(b)

Escheats from Arabian races are paid to Florida Arabian Horse Racing Promotion Fund 5502633(2)(c)

This matrix represents a summary of 2007 Statutes Please refer to the cite noted by statutory topic for specific language governing pari-mutuel wagering

36

STATUTE TOPIC GREYHOUND JAI ALAI THOROUGHBRED HARNESS QUARTER HORSE

TAX CREDITS amp EXEMPTIONS

(excluding charity performances

unless otherwise

Tax exemption of $360000 per state fiscal year or $500000 for 3 permitholders that held a full live schedule in 1995 and closest to another state authorizing greyhound racing

A permitholder that has incurred tax on handle and admissions that exceeds its operating earnings is entitiled to credit the excess amount of taxes against its next ensuing meets 55009511(1)(b)

Permitholders are allowed a credit of up to 1 of the paid taxes for the previous taxable year The credit if taken is applied against taxes on live handle due for a taxable year under this section and

noted) 55009514(1) is paid directly to the Jockeys Guild by the permitholders 55009515(6)

Tax credit each state fiscal year equal to daily license fee on live races in previous state fiscal year 5500951(1)(a)

Allows each permitholder that cannot utilize the full amount of the tax exemption or daily license fee tax credit to transfer the unused portion to a greyhound permitholder acting as a host track for intertrack wagering 5500951(1)(b)

Tax credit each state fiscal year in an amount equal to the amount remitted in escheated tickets in prior state fiscal year 5501647

Tax credit each state fiscal year equal to 25 of amount remitted in escheated tickets in prior state fiscal year Funds equal to the tax credit shall be paid by the permitholder to the National Association of Jai Alai Frontons 5501646

$30000 per performance exemption if live handle during the preceding state fiscal year was less than $15 million This exemption applies to charity performances 55009511(2)(a)1

A permitholder conducting fewer than 100 performances in any calendar year shall pay to the state the same aggregate amount of daily license fees on live games admissions tax and tax on live handle as that paid during the most recent prior calendar year in which at least 100 live performances were conducted 55009511(4)

CHARITY PERFORMANCES

Maximum of 5 days 5500351(1)

Permitholders are allowed to conduct 1 additional day to be designated as ldquoGreyhound Adopt-A-Pet Day Proceeds are paid to bona fide organizations that promote the adoption of greyhounds 5501648(2)

Maximum of 5 days 5500351(1)

Permitholders are allowed to conduct 2 additional performances known as ldquoRetired Jai Alai Playersrsquo Charity Dayrdquo for a fund to benefit retired jai alai players 5500351(8)

Maximum of 5 days 5500351(1)

One additional scholarship day to tracks located in Hillsborough County for the benefit of Pasco-Hernando Community College 5500351(6)(a) and 5500351(6)(b)

Maximum of 5 days 5500351(1) Maximum of 5 days 5500351(1)

Permitholders shall pay from any source including charity performances not less than 10 of tax credit from escheated tickets to a bona fide greyhound adoption program 5501647

This matrix represents a summary of 2007 Statutes Please refer to the cite noted by statutory topic for specific language governing pari-mutuel wagering

37

STATUTE TOPIC STATUTE REFERENCE SUMMARY

FEES

Slot License Fee 551106(1)(a) FS Annual fee for each slot machine facility is $3 million paid with the initial license application and annuall thereafter on the anniversary date of the issuance of the initial license

Compulsive or Addictive Gambling Prevention Program Fee 551118(3) FS Annual fee for each slot machine facility is $250000 paid at the same time the annual

license fee is due and annual thereafter

TAXES

Tax on Slot Revenue 551106(2)(a) and 551006(3) FS

50 of slot machine revenues which is the total of all cash and property received by the slot machine licensee from the operation of slot machines less the amount of cash cash equivalents credits and prized paid to winners of slot machine gaming shall be remitted by 3 pm Wednesday for the preceeding week ending Sunday

FINES

Failure to Pay Slot Tax Fine 551106(4) FS Up to $10000 for each day tax payment is not remitted timely

Civil Fine 551107(11) FS The division may impose a civil fine of up to $5000 fpr each violation of this chapter or the rules of the division

False Statement Fine 551109(1) FS

Up to a $10000 fine or civil penalty for any person who knowingly makes or causes to be made or aids assists or procures another to make a false statement in any report disclosure application or any document required under Chapter 551 or any rule adopted under Chapter 551

Unauthorized Possession of Slot Machines Fine 551109(2) FS

Up to a $10000 administrative fine or civil penalty for any person who possesses a slot machine without the license required by Chapter 551 or who possesses a slot machine at any location other than at the slot machines licensees facility

PENALTIES

Slot Machine Licensee Civil Penalities 551117 FS Up to a $100000 civil penalty for each count or separate offense against the slot machine

licensee for violation of Chapter 551 or any rule adopted by the division

This matrix represents a summary of 2008 Statutes Please refer to the cite noted by statutory topic for specific language governing pari-mutuel wagering

38

  • Table of Contents 2007-2008pdf
  • Overview 2007-2008pdf
  • Division Overview 2007-2008 (2-4-09)pdf
    • THE DIVISION OF PARI-MUTUEL WAGERING
    • OFFICE OF AUDITING
    • OFFICE OF OPERATIONS
    • OFFICE OF REVENUE AND FINANCIAL ANALYSIS
      • Events Shaping 2007-2008pdf
        • Events Shaping the 20072008 RacingGaming Season in Florida
          • Fiscal Years Comparative Data 2007-2008pdf
            • Total Paid
            • Total
            • Pari-Mutuel
            • Handle
            • State Revenue
            • as a Percent
            • of Handle
              • PMW Graphs 2007-2008pdf
              • PMW Handle Statistics 20072008pdf
              • Guest Handle by Host 2007-2008pdf
              • Charity-scholarship 2007-2008pdf
                • RACING SCHOLARSHIP TRUST FUND
                • ABANDONED WINNING TICKETS
                  • Cardroom Statistics 2007-2008pdf
                    • Sheet1
                      • Cardroom Revenue 20072008pdf
                      • Slot Comparative Data 2007-2008 (12-15-08)pdf
                      • Slot Revenue Per Machine 0708pdf
                        • TOTAL LINE (3)
                          • Facilities Map with 21 cardrooms (As of 11-18-08)pdf
                          • Permitholder Contact amp Operating In 77th annual rpt (as of 12-24-08)pdf
                          • Promotional Programs for FL Horses 20072008docpdf
                          • Drug Positives Data 2007-2008pdf
                            • Sheet1
                              • State Revenue Summary 0708pdf
                                • 20062007
                                  • Financial Statements (Page 1) 20072008pdf
                                  • Financial Statements (Page 2) 20072008pdf
                                  • PMW Statute Matrix 2007-2008pdf
                                  • Slot Statute Matrix 2007-2008pdf
                                    • Sheet1
                                      • Events Shaping 2007-2008pdf
                                        • Events Shaping the 20072008 RacingGaming Season in Florida
                                          • Events Shaping 2007-2008pdf
                                            • Events Shaping the 20072008 RacingGaming Season in Florida
                                              • Division Overview 2007-2008 (2-23-09)pdf
                                                • THE DIVISION OF PARI-MUTUEL WAGERING
                                                • OFFICE OF AUDITING
                                                • OFFICE OF OPERATIONS
                                                • OFFICE OF REVENUE AND FINANCIAL ANALYSIS
Page 6: Florida Departmentof Busines Division of Pari-Mutuel ......jai alai games, and cardroom poker games. Additionally, slot machine gaming at pari-mutuel facilities is ... is intended

INTR

OD

UC

TIO

N

OVERVIEW

This annual report on cardroom pari-mutuel and slot machine wagering in Florida encompasses the fiscal year which began July 1 2007 and ended June 30 2008 This is the 77th annual report in the series The first annual report was issued for Fiscal Year 19311932 the initial year of legalized pari-mutuel wagering in Florida

In Florida pari-mutuel wagering is authorized for horse racing harness horse racing greyhound racing jai alai games and cardroom poker games Additionally slot machine gaming at pari-mutuel facilities is authorized in Broward and Miami-Dade Counties Florida is one of the primary pari-mutuel states in the nation and is the leading state in greyhound racing as well as a major horse racing state Florida is also the only state in the United States where live jai alai games is conducted Currently there are 26 pari-mutuel facilities located throughout the State This annual report which is required by Florida law is intended to inform the Governor the Legislature the industry and other interested parties of wagering activities at authorized pari-mutuel facilities The report is organized into five primary sections

1 Introductory Section - An overview of the Division of Pari-Mutuel Wagering and a report of events that occurred impacting the divisionrsquos oversight of facilities or events that effected the operation of facilities

2 Statistical Section ndash Details various cardroom pari-mutuel and slot statistical data by individual racing association or fronton

3 Data by AssociationFacility ndash Includes map showing location of each associationfacility contact and operating information by associationfacility promotional programs for Florida bred horses and drug positives statistical data

4 Financial Section - Official financial statements of the Division of Pari-Mutuel Wagering 5 Statute Matrix - A table summarizing the statutes regarding the taxes and fees applicable to pari-

mutuel wagering and cardroom activity It also includes a summary of the statutes regarding the taxes fees fines and penalties with respect to slot machine gaming

EXPLANATION OF REPORT TERMINOLOGY

Florida law requires intertrack wagers to be combined with the wagering pools of the host or the broadcasting Florida track or fronton The law also requires that the host take-out on intertrack wagers be the same as for on-track wagers however the distribution of the take-out may be different The tax structure for on-track and intertrack wagering is explained in more detail in the (Statute Matrix) section

For purposes of this report on-track schedules include wagering and attendance statistics as compiled on-track for the facility at which a live race or game is being conducted or a race or game broadcast from out-of-state to the facility For a host pari-mutuel facility the on-track statistics exclude intertrack wagering data for wagers and attendance at guest tracks or frontons and also exclude wagers which are taken at the facility if it is functioning as a guest permitholder receiving intertrack broadcasts Some permitholders do not broadcast races or games to other Florida permitholders

Schedules of intertrack wagering included in this report are compiled for each host permitholder These schedules reflect combined wagering statistics for all guest facilities which received broadcasts and conducted wagering which was included in the wagering pools of the host For host permitholders a summary of intertrack handle components for each guest is shown in the (Statistical) section of this report The schedules of intertrack wagering also include data on wagers collected at intertrack locations on races or games which were imported from out-of-state and rebroadcast to intertrack locations by the Florida host

2

THE DIVISION OF PARI-MUTUEL WAGERING

The Division of Pari-Mutuel Wagering is a program area of the Department of Business and Professional Regulation within the Executive Branch of Floridas government The Division is charged with regulating Floridas pari-mutuel cardroom and slot machine gaming industries as authorized by Chapters 550 551 and 849 Florida Statutes as well as collecting and safeguarding associated revenues due to the state Authorized pari-mutuel events include horse racing harness racing greyhound racing and jai alai Pari-Mutuel Wagering was originally authorized by the Legislature in 1931 Since that time the Division has since evolved from a racing commission into a professional regulatory organization overseeing a complex and dynamic industry located throughout the State

OFFICE OF THE DIRECTOR

The Office of the Director provides leadership oversight and administration of the five functional areas within the division Specific responsibilities include budget planning rule promulgation policy development legislative analysis of proposed legislation strategic planning fleet management staff development and enforcement of administrative actions Additionally the Office of the Director ensures that all areas of the division operate in a cooperative effort to ensure efficient and effective regulatory oversight of the industry

The divisions structure includes five functional areas which act under the management of the Office of the Director These functional areas include Revenue and Financial Analysis Auditing Operations Investigations and Slot Operations Each area focuses on a different aspect of regulation within the cardroom pari-mutuel and slot machine gaming industry in an effort to protect state revenues and maintain the publics confidence in the integrity of the wagering activity

OFFICE OF AUDITING

The Auditing staff is responsible for conducting various audits to ensure the integrity of wagering activity and protect the wagering public by ensuring that cardroom pari-mutuel and slot machine wagering is conducted in compliance with the Florida Statutes and Florida Administrative Code Such compliance issues include pari-mutuel broadcast exchanges verification that takeoutcommissions are consistent with notification requirements interstate wagering restrictions identification of fraudulent activity verification that statutory accounting procedures are utilized oversee the commingling of wagering pools transmission of pari-mutuel information proper payments to winning pari-mutuel patrons and approve totalisator security plans and software upgrades Additionally Auditing maintains primary oversight for cardroom operations which includes auditing internal control procedures reviewing tournament or promotional proposals auditing jackpot accounts monitoring daily operations and coordinating inspections

During Fiscal Year 20072008 the Auditing staff conducted reviews for 80562 racesgames and associated wagering pools 18 greyhound purse audits 21 greyhound adoption proceeds audits 25 mutuels audits 25 escheat audits 19 cardroom audits 2 slot audits 2 breedersrsquo awards audits 18 facility inspections and 16 totalisator system malfunction reports

3

OFFICE OF OPERATIONS

All individuals and businesses who work or conduct business at a racetrack fronton cardroom or slot machine facility and who have access to money wagered restricted areas andor racing animals must obtain an occupational license issued by the division Every racing and cardroom occupational licensee is fingerprinted upon initial licensure and every five years thereafter and every slot machine occupational licensee is fingerprinted upon initial licensure and every three years thereafter Each set of fingerprints are submitted electronically to the Florida Department of Law Enforcement and Federal Bureau of Investigation for processing During Fiscal Year 20072008 Operationsrsquo Licensing Section processed 23849 occupational license applications for businesses and individuals of which 1891 were related to the operation of cardrooms 17789 were related to racing or cardroom operations and 4169 were related to slot machine operations Operationsrsquo Licensing Section is also responsible for the issuance of all pari-mutuel permitholder Annual Operating Dates Licenses Cardroom Operator Licenses and Slot Machine Licenses to authorized facilities

The Operationsrsquo staff is responsible for ensuring the day-to-day operation of races and games are conducted in accordance with Floridas pari-mutuel statutes and rules The State Stewards monitor each horse race and conduct inquiries and hearings for alleged violations of statutes and rules The Stewards and Hearing Officers issued 265 rulings assessed fines totaling $32525 and suspended 39 individual occupational licenses for alleged violations in Fiscal Year 20072008

Operationsrsquo field staff also collects urine and blood samples from racing animals that are analyzed by the University of Florida College of Veterinary Medicinersquos Racing Laboratory for prohibited substances State veterinarians and veterinary assistants collected 82767 samples that included 64254 greyhound urine samples 8830 horse urine samples 9679 horse blood samples and 4 investigative samples during Fiscal Year 20072008 There were 148 positive findings of impermissible substances in the samples collected

OFFICE OF INVESTIGATIONS

The Investigationsrsquo staff examines statutory and rule violations that occur in cardroom pari-mutuel and slot machine gaming industry as well as drug positives identified by the University of Florida College of Veterinary Medicine Racing Laboratory The investigations vary in complexity from investigating falsified license applications and animal cruelty to the use of performance altering medications andor illegal substances during races An investigative case may result in issuance of administrative fines penalties or hearings before the division director or a designated hearing officer or referrals to either regulatory or law enforcement agencies for criminal prosecution During Fiscal Year 20072008 there were 873 investigations conducted including 127 drug positives and 94 slot related ones

The Investigationsrsquo staff also conducts background examinations of potential permitholders This involves an in-depth review of the applicantsrsquo personal and financial records in order to insure compliance with Sections 550054 5501815 and 849086 of the Florida Statutes In addition the Investigationsrsquo staff conducts in-depth inspections of cardrooms pari-mutuel facilities and slot machine facilities both prior to opening as well as throughout the operating year

4

OFFICE OF SLOT OPERATIONS

The Slot Operationsrsquo staff is responsible for overseeing state personnel located at each of the three pari-mutuel facilities in Broward County that have slot machine gaming To ensure the integrity of slot machine gaming activity the Slot Operationsrsquo staff oversees the day-to-day operations at the slot machine facilities performs daily revenue reconciliations verifies that every slot machine has been certified by an independent testing lab issues slot machine occupational licenses to individuals and ensures slot machine gaming activity is in compliance with the requirements of Chapter 551 Florida Statutes Chapter 61D-14 Florida Administrative Code as well as the internal controls of the individual facilities

During Fiscal Year 20072008 the Slot Operationsrsquo staff completed 3354 inspections Of those 241 items were found to be non-compliant of which 26 were turned over to Investigations and 44 were turned over to the Departmentrsquos Office of the General Counsel for formal proceedings Slot machine facilities were notified of 206 observations so that appropriate internal action including employee disciplinary action advanced training andor re-training of facility personnel could occur There were also 327 voluntarily or involuntary patron exclusions from the slot machine facilities There were 260 shipments of authorized slot machines and components which required the verification of 2723 parts The Slot Operationsrsquo staff authorized and participated in 8061 slot machine conversions denomination andor game theme changes slot machine relocations and other related slot machine changes

OFFICE OF REVENUE AND FINANCIAL ANALYSIS

The Revenue and Financial Analysis staff is responsible for safeguarding and accounting for state revenues in accordance with Florida Statutes and Florida Administrative Code as it relates to cardroom pari-mutuel and slot gaming activities The staff develops revenue projections for the Revenue Estimating Conferences maintain cashflow statements for timely transfer to the state General Fund and to the Education Enhancement Trust Fund provides oversight of the divisionrsquos budget develops the annual report and determine fiscal impacts on proposed legislation impacting the industry

During Fiscal Year 20072008 $168776744 in state revenues pertaining to cardroom pari-mutuel and slot machine gaming were collected The Revenue and Financial Analysis staff also reconciled 631 permitholder monthly remittance reports conducted 29 charity day audits and 33 uniform annual report audits The Revenue and Financial Analysis staff compiles statistical information for cardroom pari-mutuel and slot machine gaming and performs analyses requested by the Department the Executive Office of the Governor the Legislature and industry

5

Events Shaping the 20072008 RacingGaming Season in Florida

bull On September 7 2008 the division amended Chapters 61D-11 and 12 Florida Administrative Code as a result of the acts amending Chapter 849086 Florida Statutes pertaining to cardroom gaming which passed during the 2007 Legislative Session The amendments to Chapter 61D-11 Florida Administrative Code establish more comprehensive surveillance standards detailed procedures for inspections of new or modified cardrooms more comprehensive internal control standards for cardroom operators procedural requirements for games of Texas Hold-em without betting limits and procedural requirements for dealer responsibilities and dealer tips

bull As a result of a ruling by the Division of Administrative Hearings pari-mutuel facilities with multiple permits that have multiple cardroom licenses are now authorized to operate each license a cumulative 12 hours each day potentially operating 24 hours a day

bull Daytona Beach Kennel Club recently sold their 60-year old facility which was adjacent to a major NASCAR racetrack to the owners of the Daytona International Speedway The original pari-mutuel racetrack was established in the summer of 1948 and was first known as the Volusia County Kennel Club The new $30 million 53000-square foot Daytona Beach Kennel Club and Poker Room opened on May 23 2008

bull Three new cardrooms began operations at existing pari-mutuel facilities which included Fort Pierce Jai Alai Second Chance Poker and Jai Alai and Orange Park Kennel Club Increasing the number of licensed cardrooms from eighteen to twenty-one

bull On January 10 2008 the division amended Rule 61D-7020(1) Florida Administrative Code to allow wagers in increments other than $1 such as 10 cent superfectas or 50 cent exactas

bull There has been a renewed interest in permits to operate quarter horse facilities Quarter horse permits for Hamilton Downs Inc and ELH Jefferson LLC were issued by the division on June 20 2007 and December 21 2007 respectively During the fiscal year the division had as many as seven permitholder applications under review with each application demonstrating intent to operate a cardroom at the new quarter horse facilities

bull In 1996 the Legislature passed Chapter 1996-364 Laws of Florida as a general act covering the entire state In September 2007 the Florida Supreme Court ruled Section 550615(6) Florida Statutes to be unconstitutional The justices found the act should have been a local bill because it only affects South Florida tracks The high court upheld two lower court decisions that also found the law unconstitutionally restricted the tracks

6

STA

TIS

TIC

AL

SE

CTI

ON

FISCAL YEARS COMPARATIVE DATA

Beginning with the 19311932 Fiscal Year the state began collecting taxes on pari-mutuel wagering In most recent years pari-mutuel handle has steadily declined During that initial year the pari-mutuel industry operated 462 racing days in Florida which resulted in state revenue of $737301 total paid attendance of 1157161 and total pari-mutuel handle of $17365424

Since Fiscal Year 19311932 approximately $684 billion in pari-mutuel handle wagered resulted in nearly $43 billion in state revenue This fiscal year total handle was approximately $13 billion and state revenue was $257 million from 4857 cumulative operating days

Over the last ten years pari-mutuel wagering has experienced a 209 percent decline in handle and total state revenue has decreased 592 percent even with a 28 percent increase in the number of racing days Shown below is a summary of pari-mutuel handle and state revenue for Fiscal Years 19981999 through 20072008

PARI-MUTUEL HANDLE AND STATE REVENUE SUMMARY

Fiscal Year

19981999

19992000

20002001

20012002

20022003

20032004

20042005

20052006

20062007

20072008

Number of Racing Days

4725

4674

4592

4614

4365

4459

4424

4993

5592

4857

Total Paid Attendance

3621059

3437073

3040755

2836869

2742429

2804583

2135044

2066192

2351126

1419748

Total Pari-Mutuel

Handle

$1698689089

$1743358947

$1700704003

$1696360808

$1634786514

$1539122995

$1489330477

$1514758761

$1480427370

$1343912504

Total State Revenue (1)

$62934837

$59785130

$36819451

$37114026

$34335380

$34218813

$33199857

$35178969

$30214151

$25657727

State Revenue as a Percent

of Handle

371

343

217

219

210

222

223

232

204

191

(1) Beginning 20062007 this figure includes state revenue from pari-mutuel performances and other state revenue and does not include any state revenue from cardroom and slot operations

Note Beginning 19971998 data from charityscholarship performances are included in the number of racing days and total pari-mutuel handle

7

_- I I I I

--- I I I I

--- I I I I _- I I I I

----- I I I I - I I I I -

- I I I I -

- I I I I

- I I I I I I I I

lI I I

lI I I

lI I I

Jf I I

~ I I

~ I I

lr I I

lr I I

- I I

HISTORICAL PARI-MUTUEL WAGERING ACTIVITY Fi

scal

Yea

r

2008

2007

2006

2005

2004

2003

2002

2001

2000

1999

0 200

Jai Alai Total Handle

400

Pari-Mutuel Handle by Industry Fiscal Years 19981999-20072008

600 800 1000 1200 Handle ($ in millions)

Greyhound Total Handle Horse Total Handle

1400 1600

Total Handle

1800

Fisc

al Y

ear

2008

2007

2006

2005

2004

2003

2002

2001

2000

1999

0 5 10

Jai Alai State Revenue

15

State Tax Revenue by Industry Fiscal Years 19981999-20072008

20 25 30 35 40 45 50

State Revenue ($ in millions)

Horse State Revenue Greyhound State Revenue

55 60 65

Total State Revenue

70

8

I

- I

- I

- I

- I

- I

- I

- I

- I

- I

I

-- I I

-- I I I

- I I I

- I I I

- I - I I

- I - I I

-- I - I

-- I - I

-- I I

-

HISTORICAL PARI-MUTUEL WAGERING ACTIVITY Fi

scal

Yea

r

2008

2007

2006

2005

2004

2003

2002

2001

2000

1999

0 200

Simulcast

Total Pari-Mutuel Handle ALL PERMITHOLDERS

Fiscal Years 19981999-20072008

400 600 800 1000 1200 1400 1600 Handle ($ in millions)

Intertrack Simulcast Intertrack LiveOntrack Total Handle

1800

Fisc

al Y

ear

2008

2007

2006

2005

2004

2003

2002

2001

2000

1999

00 05 10

Total Tax as a Percentage of Handle ALL INDUSTRIES

Fiscal Years 19981999-20072008

15 20 25 30 35 40 45 50 55 60

Effective Tax Rate

Jai Alai Horse Greyhound

65

9

I I I I I I I

7 I I I I I I I

I I I I I I I I I I I I I I I I

7 I I I I I I I I I I I I I I

7 I I I I I I I

I I I I I I I

7 I I I I I I I I I I I I I I

I I I I I I I I I I I I I I I

-I I I I I I I I

I I I I I I I I -

I I I I I I I I -

I I I I I I I I -

I I I I I I I I -

I I I I I I I I -

I I I I I I I I -

I I I I I I I I

I I I I I I I I -I I I I

HISTORICAL PARI-MUTUEL WAGERING ACTIVITY

0 500 1000 1500 2000 2500 3000 3500 4000 4500 5000 5500 6000 6500 7000

Performances

1999

2000

2001

2002

2003

2004

2005

2006

2007

2008

Fisc

al Y

ear

Number of Pari-Mutuel Performances Fiscal Years 19981999-20072008

Horse Performances Jai Alai Performances Greyhound Performances Total Performances

0 10 20 30 40 50 60 70 80 90 100 110 120 130

Purses Paid ($ in millions)

1999

2000

2001

2002

2003

2004

2005

2006

2007

2008

Fisc

al Y

ear

Purses Paid Fiscal Years 19981999-20072008

Greyhound Purses Paid Horse Purses Paid Total Purses Paid

10

COMPONENTS OF PARI-MUTUEL HANDLE FROM PERFORMANCES

Fiscal Year 20072008

Greyhound Racing Associations Bet Miami Greyhounds Daytona Beach Kennel Club Inc Derby Lane Ebro Dog Track Flagler Greyhound Track Jacksonville Kennel Club Inc Jefferson County Kennel Club Inc Mardi Gras Racetrack and Gaming Center Melbourne Greyhound Park LLC Naples-Ft Myers Greyhound Track Orange Park Kennel Club Inc Palm Beach Kennel Club Penn Sanford LLC dba Sanford-Orlando Kennel Club Pensacola Greyhound Track Inc SOKC LLC dba Sanford-Orlando Kennel Club Sarasota Kennel Club Inc St Johns Greyhound Park Tampa Greyhound Track

Total Greyhound Tracks

Jai Alai Frontons Dania Jai Alai Ft Pierce Jai Alai Hamilton Jai Alai and Poker Miami Jai Alai Ocala Jai Alai Orlando-Seminole Jai Alai Summer Jai Alai Summersport Enterprises Ltd

Total Jai Alai Frontons

Thoroughbred Racing Associations Calder Race Course Inc Gulfstream Park Racing Association Inc Tampa Bay Downs Inc Tropical Park Inc

Total Thoroughbred Tracks

Harness Racing Associations Isle Casino and Racing at Pompano Park

TOTAL FOR ALL TRACKS AND FRONTONS

Permitholder Daily Revenues From

License Tax on Total Paid Pari-Mutuel Public Fee Handle To Charities Handle Pool

$157860 $557835 $46373 $3876890 $15130795 80000 115146 41250 3805493 10349152 88000 555840 211294 11145469 38266449

264480 172623 22216 851124 3006195 372100 992214 37588 5301141 21930356 50240 305108 186196 5308979 18720666

206480 104677 9533 364141 1587986 98720 347606 47543 4316571 15154299 18800 2144 2858 81254 259326

253680 980923 94205 7281190 28498722 13200 0 138830 5113310 16853836

328900 2365688 153267 18307505 68041622 2080 1780 0 1231564 4135228

87200 72335 0 692751 2462394 11200 0 31056 1282295 4427694 81760 148147 49764 2490255 9312555

122740 829104 164593 7692885 28166381 106000 638687 145493 6237388 22738813

$2343440 $8189857 $1382059 $85380205 $309042469

$130840 $0 $5160 $4294146 $13380674 14080 0 2 87947 267669 32000 0 0 (30711) 3281

118800 0 8100 4751344 13424214 13840 0 0 45509 160224 45880 0 2170 404278 1483017

111120 0 12083 4286504 12591640 93320 0 3243 3021542 9903662

$559880 $0 $30758 $16860559 $51214381

$204700 $4219367 $358053 $61841304 $247966283 136800 2207273 238706 42628999 157782609 173500 1815338 129183 25238099 100212769 103200 1740114 287786 27560457 111094972

$618200 $9982092 $1013728 $157268859 $617056633

360600 938368 25141 17737336 63907939

$3882120 $19110317 $2451686 $277246959 $1041221422

Total Handle

$19769753 14391041 50267052 4316638

28633399 24571189 2272817

19964739 364382

37108720 22119176 89196982 5370652 3314680 5752245

12082481 36975703 29866381

$406338030

$17810820 369698

4570 18302458

219573 1935345

17001347 13021767

$68665578

$314589707 202994387 127568889 140786529

$785939512

82969384

$1343912504

11

TOTAL STATE REVENUE FROM PERFORMANCES

ITW ITW SIM CHARITY

PERFORMANCES Daily Total Live Daily Total Simulcast Daily TOTAL TAXES

Fiscal Year 20072008 Tax on License Taxes and License Taxes and License and FEES Handle Fee Fees Collected Fee Fees Collected Fee COLLECTED

Greyhound Racing Associations Bet Miami Greyhounds $125816 $93440 $219256 $217114 $56000 $273114 $149645 $65260 $8420 $715695 Daytona Beach Kennel Club Inc 76519 66080 142599 0 0 0 38627 0 13920 195146 Derby Lane 232337 74080 306417 0 0 0 323503 0 13920 643840 Ebro Dog Track 172623 252240 424863 0 0 0 0 0 12240 437103 Flagler Greyhound Track 264729 237840 502569 325439 125500 450939 384364 17682 8760 1364314 Jacksonville Kennel Club Inc 93588 37040 130628 0 0 0 211520 0 13200 355348 Jefferson County Kennel Club Inc 104677 200240 304917 0 0 0 0 0 6240 311157 Mardi Gras Racetrack and Gaming Center 89049 62720 151769 112358 27500 139858 107298 38901 8500 446326 Melbourne Greyhound Park LLC 2144 14000 16144 0 0 0 0 0 4800 20944 Naples-Ft Myers Greyhound Track 608566 240960 849526 0 0 0 372357 0 12720 1234603 Orange Park Kennel Club Inc 0 0 0 0 0 0 0 0 13200 13200 Palm Beach Kennel Club 1092958 314480 1407438 258 500 758 1272472 0 13920 2694588 Penn Sanford LLC dba Sanford-Orlando Kennel Club 1780 2080 3860 0 0 0 0 0 0 3860 Pensacola Greyhound Track Inc 72335 87200 159535 0 0 0 0 0 0 159535 SOKC LLC dba Sanford-Orlando Kennel Club 0 0 0 0 0 0 0 0 11200 11200 Sarasota Kennel Club Inc 148147 72800 220947 0 0 0 0 0 8960 229907 St Johns Greyhound Park 257580 108960 366540 62 80 142 571424 38 13700 951844 Tampa Greyhound Track 276322 92080 368402 0 0 0 362365 0 13920 744687

Total Greyhound Tracks $3619170 $1956240 $5575410 $655231 $209580 $864811 $3793575 $121881 $177620 $10533297

Jai Alai Frontons Dania Jai Alai $0 $128760 $128760 $0 $0 $0 $0 $0 $2080 $130840 Ft Pierce Jai Alai 0 13440 13440 0 0 0 0 0 640 14080 Hamilton Jai Alai and Poker 0 32000 32000 0 0 0 0 0 0 32000 Miami Jai Alai 0 117680 117680 0 0 0 0 0 1120 118800 Ocala Jai Alai 0 13840 13840 0 0 0 0 0 0 13840 Orlando-Seminole Jai Alai 0 42480 42480 0 0 0 0 0 3400 45880 Summer Jai Alai 0 110000 110000 0 0 0 0 0 1120 111120 Summersport Enterprises Ltd 0 92280 92280 0 0 0 0 0 1040 93320

Total Jai Alai Frontons $0 $550480 $550480 $0 $0 $0 $0 $0 $9400 $559880

Thoroughbred Racing Associations Calder Race Course Inc $104359 $108300 $212659 $360227 $85500 $445727 $357344 $3397437 $10900 $4424067 Gulfstream Park Racing Association Inc 189920 77100 267020 144763 52000 196763 538374 1334216 7700 2344073 Tampa Bay Downs Inc 119157 93600 212757 55058 71500 126558 447166 1193957 8400 1988838 Tropical Park Inc 67324 57900 125224 120466 37000 157466 221120 1331204 8300 1843314

Total Thoroughbred Tracks $480760 $336900 $817660 $680514 $246000 $926514 $1564004 $7256814 $35300 $10600292

Harness Racing Associations Isle Casino and Racing at Pompano Park 42939 172500 215439 122277 179500 301777 142554 630598 8600 1298968

$4142869 $3016120 $7158989 $1458022 $635080 $2093102 $5500133 $8009293 $230920 $22992437

LIVE SIMULCAST

Tax on Handle

TOTAL FOR ALL TRACKS AND FRONTONS

Tax on Handle

Tax on Handle

12

~~ TOTAL REGULAR AND CHARITYSCHOLARSHIP HANDLE

TOTAL ON-TRACK TOTAL CHARITY Fiscal Year 20072008 REGULAR SCHOLARSHIP TOTAL

Live Simulcast ITW ITWS HANDLE Live Simulcast ITW ITWS HANDLE HANDLE Greyhound Racing Associations

Bet Miami Greyhounds $3833669 $8186102 $5194870 $1814603 $19029244 $196027 $279947 $198800 $65735 $740509 $19769753 Daytona Beach Kennel Club Inc 8965786 0 4835225 0 13801011 476535 0 113495 0 590030 14391041 Derby Lane 19469861 0 27585376 0 47055237 1629919 0 1581896 0 3211815 50267052 Ebro Dog Track 4024328 0 0 0 4024328 292310 0 0 0 292310 4316638 Flagler Greyhound Track 6865777 8916036 11784845 477450 28044108 194921 182966 191590 19814 589291 28633399 Jacksonville Kennel Club Inc 5648512 0 15977689 0 21626201 958575 0 1986413 0 2944988 24571189 Jefferson County Kennel Club Inc 2147387 0 0 0 2147387 125430 0 0 0 125430 2272817 Mardi Gras Racetrack and Gaming Center 5339206 5561303 6553391 1742787 19196687 227427 247812 210221 82592 768052 19964739 Melbourne Greyhound Park LLC 326774 0 0 0 326774 37608 0 0 0 37608 364382 Naples-Ft Myers Greyhound Track 18381148 0 17109249 0 35490397 898219 0 720104 0 1618323 37108720 Orange Park Kennel Club Inc 4801506 0 14836862 0 19638368 646499 0 1834309 0 2480808 22119176 Palm Beach Kennel Club 32228122 4691 54225562 0 86458375 1267445 0 1471162 0 2738607 89196982 Penn Sanford LLC dba Sanford-Orlando Kennel Club 5370652 0 0 0 5370652 0 0 0 0 0 5370652 Pensacola Greyhound Track Inc 3314680 0 0 0 3314680 0 0 0 0 0 3314680 SOKC LLC dba Sanford-Orlando Kennel Club 5343612 0 0 0 5343612 408633 0 0 0 408633 5752245 Sarasota Kennel Club Inc 11427693 0 0 0 11427693 654788 0 0 0 654788 12082481 St Johns Greyhound Park 8688455 1132 25569200 980 34259767 656853 35651 1775288 248144 2715936 36975703 Tampa Greyhound Track 10596134 0 17004410 0 27600544 992429 0 1273408 0 2265837 29866381

Total Greyhound Tracks $156773302 $22669264 $200676679 $4035820 $384155065 $9663618 $746376 $11356686 $416285 $22182965 $406338030

Jai Alai Frontons Dania Jai Alai $6757107 $0 $10766965 $0 $17524072 $101995 $0 $184753 $0 $286748 $17810820 Ft Pierce Jai Alai 322073 0 0 0 322073 47625 0 0 0 47625 369698 Hamilton Jai Alai and Poker 4570 0 0 0 4570 0 0 0 0 0 4570 Miami Jai Alai 8157583 0 9916754 0 18074337 112451 0 115670 0 228121 18302458 Ocala Jai Alai 219573 0 0 0 219573 0 0 0 0 0 219573 Orlando-Seminole Jai Alai 1650402 0 0 0 1650402 284943 0 0 0 284943 1935345 Summer Jai Alai 7253454 0 9441821 0 16695275 161570 0 144502 0 306072 17001347 Summersport Enterprises Ltd 4755818 0 8120584 0 12876402 42089 0 103276 0 145365 13021767

Total Jai Alai Frontons $29120580 $0 $38246124 $0 $67366704 $750673 $0 $548201 $0 $1298874 $68665578

Thoroughbred Racing Associations Calder Race Course Inc $28216348 $72045482 $20618763 $167887236 $288767829 $3875484 $5752794 $2595863 $13597737 $25821878 $314589707 Gulfstream Park Racing Association Inc 37984083 28952547 36561065 78123591 181621286 6051713 3267574 4686871 7366943 21373101 202994387 Tampa Bay Downs Inc 23831381 11011575 31874047 51168043 117885046 2855206 656663 3419660 2752314 9683843 127568889 Tropical Park Inc 13464854 24093289 13839256 68208192 119605591 3160753 5077513 2442191 10500481 21180938 140786529

Total Thoroughbred Tracks $103496666 $136102893 $102893131 $365387062 $707879752 $15943156 $14754544 $13144585 $34217475 $78059760 $785939512

Harness Racing Associations Isle Casino and Racing at Pompano Park 8587725 24455443 4583236 43135142 80761546 465991 586381 250704 904762 2207838 82969384

$297978273 $183227600 $346399170 $412558024 $1240163067 $26823438 $16087301 $25300176 $35538522 $103749437 $1343912504 TOTAL FOR ALL TRACKS AND FRONTONS

ON-TRACK INTERTRACK INTERTRACK

13

TOTAL INTERTRACK WAGERING HANDLE BY GUEST

Fiscal Year 20072008 HOST PERMITHOLDER

BET MIAMI DERBY MARDI NAPLES-FT ORANGE PALM TAMPA GUEST FACILITY GREYHOUNDS DAYTONA LANE FLAGLER JACKSONVILLE GRAS MYERS PARK BEACH ST JOHNS GREYHOUND Greyhound Permitholders

Bet Miami Greyhounds $0 $320197 $522053 $1873321 $734696 $0 $732912 $171332 $2653670 $638505 $1061095 Daytona Beach Kennel Club Inc 1615503 0 1216806 485674 912428 1259791 611658 729306 2386598 1320392 750606 Derby Lane 544667 531756 0 1137788 1355439 713136 1876676 1316221 6189801 2142104 424324 Ebro Dog Track 0 0 1544204 0 132712 0 0 237560 873791 295657 768919 Flagler Greyhound Track 1863313 376651 1177705 0 708132 1993029 1250968 620715 4157527 1102814 871858 Jacksonville Kennel Club Inc 430304 764230 1892881 1486155 3395250 455663 2046646 3092876 4779286 5163777 1277721 Jefferson County Kennel Club Inc 0 0 1106909 0 500652 0 0 367389 0 754375 523383 Mardi Gras Racetrack and Gaming Center 0 173383 919445 1395277 31513 0 846620 451971 2094233 492218 0 Melbourne Greyhound Park LLC 120866 187735 642527 500406 359304 204608 711972 415152 2427931 657331 439604 Naples-Ft Myers Greyhound Track 344359 201779 1166263 1129393 403966 414918 0 444709 2947014 615076 670074 Orange Park Kennel Club Inc 457203 428460 2138015 471407 0 447727 1580300 0 2757550 0 1323773 Palm Beach Kennel Club 331335 267893 1741971 1484008 1422456 536756 1678806 1408358 0 2304419 1132490 Penn Sanford LLC dba Sanford-Orlando Kennel Club 42185 128933 1263696 175427 1390843 56063 749203 0 2339731 929328 1078437 Pensacola Greyhound Track Inc 0 0 0 0 1556828 0 0 1501860 0 2445089 0 SOKC LLC dba Sanford-Orlando Kennel Club 0 136278 1460782 17916 0 0 1200366 1112656 2350709 1009985 628560 Sarasota Kennel Club Inc 0 0 2794343 0 845857 0 1464099 680743 3992092 1265819 1580876 St Johns Greyhound Park 163222 252297 694747 466575 1453801 170318 568502 1395926 3227075 2095710 477565 Tampa Greyhound Track 316644 718625 5073411 1048070 1056231 446493 1607376 978959 4501893 1591192 2940790

Total Greyhound Permitholders $6229601 $4488217 $25355758 $11671417 $16260108 $6698502 $16926104 $14925733 $47678901 $24823791 $15950075

Jai Alai Permitholders Dania Jai Alai $429125 $0 $0 $0 $0 $1276948 $0 $0 $0 $0 $5547 Ft Pierce Jai Alai 100339 0 381557 271582 321939 124856 0 294208 2406445 482664 233847 Hamilton Jai Alai and Poker 157941 222141 588812 0 477027 185506 0 550517 828278 764400 330268 Miami Jai Alai 0 0 0 0 0 0 0 0 0 0 0 Ocala Jai Alai 58602 124485 308864 530700 270602 71637 255820 264022 1114630 471277 213271 Orlando-Seminole Jai Alai 0 0 0 0 0 0 0 0 0 0 0 Summer Jai Alai 0 0 0 0 0 0 0 0 0 0 0 Summersport Enterprises Ltd 109949 0 0 0 0 0 0 0 0 0 0

Total Jai Alai Permitholders $855956 $346626 $1279233 $802282 $1069568 $1658947 $255820 $1108747 $4349353 $1718341 $782933

Thoroughbred Permitholders Calder Race Course Inc $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 Gulfstream Park Racing Association Inc 0 0 0 0 0 0 0 0 0 0 0 Ocala Breeders Sales 0 0 370093 0 249776 0 0 235185 1113285 383067 197233 Tampa Bay Downs Inc 0 113877 2162188 0 384650 0 647429 401506 1842662 668413 1347577 Tropical Park Inc 0 0 0 0 0 0 0 0 0 0 0

Total Thoroughbred Permitholders $0 $113877 $2532281 $0 $634426 $0 $647429 $636691 $2955947 $1051480 $1544810

Harness Permitholders Isle Casino and Racing at Pompano Park 188451 0 0 0 0 231542 0 0 712523 0 0

TOTAL FOR ALL PERMITHOLDERS $7274008 $4948720 $29167272 $12473699 $17964102 $8588991 $17829353 $16671171 $55696724 $27593612 $18277818

Note Figures above include handle from charityscholarship performances

CO

NTIN

UED

ON

NEXT PA

GE

14

TOTAL INTERTRACK WAGERING HANDLE BY GUEST

scal Year 20072008Fi

GUEST FACILITY G

DANIA MIAMI SUMMER SUMMERSPORT

HOST PERMITHO

CALDER

LDER

GULFSTREAM PARK

TAMPA BAY DOWNS

TROPICAL PARK

POMPANO PARK

reyhound Permitholders Bet Miami Greyhounds $71455 $0 $0 $25308 $2143688 $0 $0 $1027407 $3217279 Daytona Beach Kennel Club Inc 370884 345355 342578 306303 6219441 2065226 3582421 2274939 2035961 Derby Lane 400206 1298627 1174660 263459 14341493 4553604 9231214 5623223 2387288 Ebro Dog Track 206059 0 0 158723 1655725 881390 461380 542785 0 Flagler Greyhound Track 0 0 0 0 3259551 2135726 29664 1234231 3439140 Jacksonville Kennel Club Inc 297686 461290 449578 203737 2770002 1062284 1486389 1086663 372800 Jefferson County Kennel Club Inc 118961 0 0 85971 0 0 0 0 0 Mardi Gras Racetrack and Gaming Center 171394 0 0 0 573637 1234654 42321 11218 2615036 Melbourne Greyhound Park LLC 718179 755821 715685 535087 8474187 3668978 4643641 3482257 782535 Naples-Ft Myers Greyhound Track 0 0 0 0 11388928 6214826 8361375 4907703 2010190 Orange Park Kennel Club Inc 176546 186694 213201 129328 1512972 419695 750773 274779 430038 Palm Beach Kennel Club 848458 936196 820191 632213 30944142 23306276 4142773 14610322 5946803 Penn Sanford LLC dba Sanford-Orlando Kennel Club 0 0 0 0 7383469 0 276649 669083 692069 Pensacola Greyhound Track Inc 0 0 0 0 773982 456119 765260 337408 0 SOKC LLC dba Sanford-Orlando Kennel Club 0 0 0 0 94737 2341357 3735226 1928848 870482 Sarasota Kennel Club Inc 0 0 0 0 8935731 3700307 5828683 3779169 954848 St Johns Greyhound Park 133286 271383 295950 99738 8155143 2954537 4327535 2972357 1527437 Tampa Greyhound Track

tal Greyhound Permitholders

305842 923442 874931 223579 8065750 2544039 5201448 3179327 1900483

To $3818956 $5178808 $4886774 $2663446 $116692578 $57539018 $52866752 $47941719 $29182389

Jai Alai Permitholders Dania Jai Alai $0 $1070874 $342315 $0 $1041847 $1387400 $40658 $308989 $3159556 Ft Pierce Jai Alai 174820 826347 827691 151636 5119725 2061530 2744884 1893526 842688 Hamilton Jai Alai and Poker 178401 63707 42454 130251 1157486 398501 724541 413077 59 Miami Jai Alai 1798880 0 0 365501 34545 178485 11806 139815 1039975 Ocala Jai Alai 244059 425447 463032 88189 2906187 970679 1851799 969720 527893 Orlando-Seminole Jai Alai 1516478 1362163 1300096 1294233 17003078 5123321 9319740 6138759 5516055 Summer Jai Alai 594269 0 0 1423895 484200 0 0 52935 920611 Summersport Enterprises Ltd 0 210554 870130 0 1523238 0 0 473522 2642604

Total Jai Alai Permitholders $4506907 $3959092 $3845718 $3453705 $29270306 $10119916 $14693428 $10390343 $14649441

Thoroughbred Permitholders Calder Race Course Inc $0 $0 $0 $0 $0 $0 $657951 $0 $0 Gulfstream Park Racing Association Inc 0 0 0 0 16936195 0 7820112 11772505 0 Ocala Breeders Sales 81731 237652 236304 52614 10097325 3809993 5775492 3730895 1002588 Tampa Bay Downs Inc 164752 656872 617527 132035 23225339 8488681 0 9993847 3386258 Tropical Park Inc

tal Thoroughbred Permitholders

0 0 0 0 0 30206293 4621554 0 653168

To

H

T

$246483 $894524 $853831 $184649 $50258859 $42504967 $18875109 $25497247 $5042014

arness Permitholders Isle Casino and Racing at Pompano Park 2379372 0 0 1922060 8477856 16574569 2778775 11160811 0

OTAL FOR ALL PERMITHOLDERS $10951718 $10032424 $9586323 $8223860 $204699599 $126738470 $89214064 $94990120 $48873844

CO

NTIN

UED

FRO

M PR

EVIOU

S PAG

E

TOTAL

$15192918 28831870 55505686 7758905

24221024 32975218 3457640

11052920 30443806 41220573 13698461 94495866 17175116 7836546

16887902 35822567 31703104 43498525

$511778647

$9063259 19260284 7213367 3569007

12130915 48573923 3475910 5829997

$109116662

$657951 36528812 27573233 54233613 35481015

$154474624

44425959

$819795892

Note Figures above include handle from charityscholarship performances

15

CHARITY AND SCHOLARSHIP PERFORMANCES

Each permitholder may operate up to five additional days designated as charity or scholarship days during their regular meet Proceeds from these additional days are paid to approved charities major state and private institutions of higher learning community colleges the Historic Resources Operating Trust Fund or the Board of Governors Operations and Maintenance Trust Fund A list of proposed recipients is submitted annually by the permitholder to the division Typically the amount contributed to charitable organizations is determined by calculating the amount of taxes due to the state had it been a regular performance A minimum of $2469657 was paid to charitable organizations during Fiscal Year 20072008 bringing the total proceeds disbursed since 1985 to $64738381

RACING SCHOLARSHIP TRUST FUND

The Board of Governors Operations and Maintenance Trust Fund within the Department of Education is used to provide scholarships to deserving students who are attending Floridas colleges and universities A total of $16872378 has been paid to this fund since the program began in 1949 The amount contributed to the fund this fiscal year is detailed below

Racing Scholarship Trust Fund Washington County Kennel Club Inc $3303

Total For 20072008 Fiscal Year $3303

ABANDONED WINNING TICKETS

Abandoned pari-mutuel tickets are winning tickets that remain uncashed for a period of one year The value of greyhound and jai alai abandoned tickets for live on-track races or games escheat to the state These funds are deposited into the State School Fund for the support and maintenance of Floridas public schools Since 1957 the total paid into this fund is $87881715 The amount collected in abandoned winning tickets for the State School Fund for this fiscal year is detailed below

Abandoned Winning Tickets Greyhound Permitholders $1317137 Jai Alai Permitholders $153173 Total For 20072008 Fiscal Year $1470310

In harness and quarter horse racing abandoned winning tickets are paid to the respective breedersrsquo associations Abandoned winning tickets from thoroughbred horse racing are retained by the permitholder

16

Ibull

CARDROOM COMPARATIVE DATA

During Fiscal Year 20072008 there were 21 licensed permitholders that operated a cardroom at their facility The number of cardroom tables increased from 469 in Fiscal Year 20062007 to 739 i n Fiscal Year 20072008 Cardroom gross receipts increased from $54208544 to $90863855 and as a result total state revenue increased from $5746355 in Fiscal Year 20062007 to $9961385 this fiscal year

Cardroom tax revenue is distributed 50 between the Pari-Mutuel Wagering Trust Fund and th e General Revenue Fund In accordance with Section 849086(13)(h) Florida Statutes one quarter o f the moneys deposited into the Pari-Mutuel Wagering Trust Fund must be distributed to counties an d municipalities that approved the cardroom In October 2008 the division distributed approximatel y $1135798 to the countiesmunicipalities

CARDROOM GROSS RECEIPTS AND TOTAL STATE REVENUE FISCAL YEARS 19981999 THROUGH 20072008

$0 $10 $20 $30 $40 $50 $60 $70 $80 $90

$100

Mill

ions

1998

1999

1999

2000

2000

2001

2001

2002

2002

2003

2003

2004

2004

2005

2005

2006

2006

2007

2007

2008

Cardroom Gross Receipts Total State Revenue

CARDROOM GROSS RECEIPTS AND STATE REVENUE SUMMARY

Fiscal Year Total Cardroom Gross Receipts

Gross Receipts Tax

Table Fees Collected

Total State Revenue (Gross Receipts Tax

plus Table Fees)

Total State Revenue as a

Percent of Gross Receipts

19981999 $4394499 $439351 $120500 $559851 1274 19992000 $3743212 $374321 $101500 $475821 1271 20002001 $3165525 $316552 $74500 $391052 1235 20012002 $2837775 $283778 $76000 $359778 1268 20022003 $2767231 $276723 $74500 $351223 1269 20032004 $18498426 $1849843 $250500 $2100343 1135 20042005 $38089764 $3808977 $238000 $4046977 1062 20052006 $44433359 $4443337 $264000 $4707337 1059 20062007 $54208544 $5420855 $325500 $5746355 1060 20072008 $90863855 $9086385 $875000 $9961385 1096

17

COMPONENTS OF CARDROOM REVENUE BY ASSOCIATION

scal Year 20072008Fi

Greyhound Racing Associations Daytona Beach Kennel Club Inc Derby Lane Ebro Dog Track Flagler Greyhound Track Jefferson County Kennel Club Inc Mardi Gras Racetrack and Gaming Center Melbourne Greyhound Park LLC Naples-Ft Myers Greyhound Track Orange Park Kennel Club Inc Palm Beach Kennel Club Sarasota Kennel Club Inc St Johns Greyhound Park Tampa Greyhound Track tal Greyhound PermitholdersTo

Jai Alai Permitholders DaniaSummersportFt Pierce Jai Alai Hamilton Jai Alai and Poker MiamiSummerJai Alai Ocala Jai Alai

Total Jai Alai Permitholders

Thoroughbred Racing Associations Gulfstream Park Racing Association Inc Tampa Bay Downs Inc tal Thoroughbred PermitholdersTo

Harness Racing Associations Isle Casino and Racing at Pompano Park

TAL FOR ALL PERMITHOLDERSTO

Tournament County Gross Gross Gross Table Fees Total Taxes

Municipality Receipts Receipts Receipts Tax Collected and Fees

Volusia 6398578 484861 688344 72000 760344 Pinellas 6061846 1609561 767141 50000 817141

Washington 3149083 74326 322341 22000 344341 Dade 4289859 40082 432994 18000 450994

Jefferson 1141104 50750 119185 22000 141185 Hallandale 2660545 41690 270223 40000 310223

Brevard 5032809 434380 546719 45000 591719 Lee 5695292 515065 621036 36000 657036

Town of Orange Park 1621387 10852 163224 80000 243224 Palm Beach 9211632 992646 1020428 68000 1088428

Sarasota 3938604 1624165 556277 32000 588277 St Johns 8104392 681412 878580 44000 922580

Hillsborough $2098756 291124 $238988 $22000 $260988 59403886 6850914 6625480 551000 7176480

Hallandale

1147983 244911 139289 26000 165289 St Lucie 921326 21501 94283 74000 168283 Hamilton 1846779 100570 194735 15000 209735

Dade 1330788 57541 138833 48000 186833 Marion 465574 7260 47283 56000 103283

5712450

431783 614423 219000 833423

Broward 3592724 252406 384513 25000 409513 Hillsborough 3299351 986607 428596 38000 466596

6892075 1239013 813109 63000 876109

Broward 9546654 787080 1033373 42000 1075373

$81555065 $9308790 $9086385 $875000 $9961385

(1) 18th of total gross receipts tax is distributed to counties or municipalities

Note Effective July 1 2007 the table fee collected is $1000 per table

18

SLOT COMPARATIVE DATA

Florida pari-mutuel facilities began slot machine operations in Broward County during the 20062007 Fiscal Year On January 29 2008 Miami-Dade County held a local referendum and passed slot machine gaming in their county

During Fiscal Year 20072008 the total amount wagered by patrons was $3023981126 Average daily revenue per slot machine was $182 Total net slot revenue was $241120630 In accordance with Section 551106(2)(a) Florida Statutes the tax rate on net slot machine revenue is 50 as a result the total taxes paid to the state was $120560316

bull Gulfstream Park Racing Association paid $19618764 in taxes representing 16 of the total taxes bull Mardi Gras Racetrack and Gaming Center paid $39550545 in taxes representing 33 of the total taxes and

bull Pompano Park Racing paid $61391007 in taxes representing 51 of the total taxes

Taxes paid on net slot machine revenue were accounted for by the division then immediately transferred to the Department of Educations Educational Enhancement Trust Fund

Gulfstream Operations Began 11152006

Mardi Gras Operations Began 12282006

Pompano Park Operations Began 04142007 TOTAL

FY 200607 FY 200708 FY 200607 FY 200708 FY 200607 FY 200708 FY 200607 FY 200708 Average Number of Machines 834 887 1150 1239 1500 1500 2281 3626 Number of Operating Days 228 366 185 366 78 366 228 366 Average Revenue per Machine $161 $121 $216 $174 $193 $224 $191 $182 Amount Wagered $322637778 $501200320 $517732918 $898612565 $273737770 $1624168241 $1114108466 $3023981126 Amount Won By Patrons $291991699 $458031144 $471834882 $816752882 $251151459 $1492832705 $1014978040 $2771616730

Promotional Credits $0 $3970805 $0 $2819819 $0 $4662829 $0 $11453454 30-Day Unclaimed Tickets $60109 $39156 $231437 $55817 $19988 $109307 $311533 $204280

Winnings withheld from Excluded Persons $0 $0 $0 $5408 $0 $0 $0 $5408 Net Slot Machine Revenue $30706188 $39237527 $46129473 $79101089 $22606298 $122782015 $99441960 $241120631

State Tax Revenue $15353094 $19618764 $23064737 $39550545 $11303149 $61391007 $49720980 $120560316 Permitholder Revenue $15353094 $19618764 $23064737 $39550545 $11303149 $61391007 $49720980 $120560316

FISCAL YEAR 20072008

NET SLOT MACHINE REVENUE PROMOTIONAL CREDITS AMOUNT WON BY PATRONS

Gulfstream $458031144

17

Pompano Park $1496832705

53 Mardi Gras

$816752882 30

Gulfstream $3970805

35

Mardi Gras $2819819

25

Pompano Park $4662829

40

Gulfstream $39237527

16

Mardi Gras $79101089

33

Pompano Park $122782015

51

19

I

_jl -

~ ------

--

__ T

- - -- --- -_IF ~

-

Daily Revenue per Machine Compared to Average Number of Machines For Fiscal Years 20062007 and 20072008

GULFSTREAM PARK RACING AND CASINO

$0 $50

$100 $150 $200 $250 $300 $350 $400 $450

Jul-0

6

Aug-06

Sep-06

Oct-06

Nov-06

Dec-06

Jan-07

Feb-07

Mar-07

Apr-07

May-07

Jun-07

Jul-0

7

Aug-07

Sep-07

Oct-07

Nov-07

Dec-07

Jan-08

Feb-08

Mar-08

Apr-08

May-08

Jun-08

Dai

ly R

even

ue p

er M

achi

ne

0 200 400 600 800 1000 1200 1400 1600 1800 2000

Ave

rage

Num

ber o

f Mac

hine

s

Revenue per Machine Machines

MARDI GRAS RACETRACK AND GAMING CENTER

ISLE CASINO AND RACING AT POMPANO PARK

$0 $50

$100 $150 $200 $250 $300 $350 $400 $450

Jul-0

6

Aug-06

Sep-06

Oct-06

Nov-06

Dec-06

Jan-07

Feb-07

Mar-07

Apr-07

May-07

Jun-07

Jul-0

7

Aug-07

Sep-07

Oct-07

Nov-07

Dec-07

Jan-08

Feb-08

Mar-08

Apr-08

May-08

Jun-08

Dai

ly R

even

ue p

er M

achi

ne

0 200 400 600 800 1000 1200 1400 1600 1800 2000

Ave

rage

Num

ber o

f Mac

hine

s

Revenue per Machine Machines

$0 $50

$100 $150 $200 $250 $300 $350 $400 $450

Jul-0

6

Aug-06

Sep-06

Oct-06

Nov-06

Dec-06

Jan-07

Feb-07

Mar-07

Apr-07

May-07

Jun-07

Jul-0

7

Aug-07

Sep-07

Oct-07

Nov-07

Dec-07

Jan-08

Feb-08

Mar-08

Apr-08

May-08

Jun-08

Dai

ly R

even

ue p

er M

achi

ne

0 200 400 600 800 1000 1200 1400 1600 1800 2000

Ave

rage

Num

ber o

f Mac

hine

s

Revenue per Machine Machines

ALL FACLITIES COMBINED

Dai

ly R

even

ue p

er M

achi

ne $450

$400 $350 $300 $250 $200 $150 $100

$50 $0

l-uJ6 6 6 6 6 7 7 7 7 7 70 -06

-0 -0 -0 -0 -0 -0 -0 -0 -07

-0 0 -g p t v c n b r r y n l- gu e c o e a e a p a u u uA S O N D J F M A JM J A

Revenue per Machine

7 8 807 7 7 7 8 8 8-0 -0 -0 -0 -0 -0 -0 -0 -08

-0p t v c n b r r y ne c o e a e a p a uS O N D J F M A M J

Machines

Ave

rage

Num

ber o

f Mac

hine

s 6000

5000

4000

3000

2000

1000

0

20

DA

TA B

Y A

SS

OC

IATI

ON

FA

CIL

ITY

Pari-Mutuel Facilities by Permit Type

Key

- 16 Greyhound Tracks

6 Jai-Alai Frontons

-0 0

-e

3 Thoroughbred Tracks

1 Harness Track

1 Limited lntertrack Wagering Permit (5506308 FS)

3 Division Regional Offices

21 Cardrooms

3 Slot Machine Gaming Facilities

middot1ton Jai Alai Ham1

P rce Jai Alai Fort 1e ____ ~

h Kennel Club Palm Beac

Dania I Summersport Jai Alai

Mardi Gras Racetrack Bet Miami

Gulfstream Park

Calder Tropical Park

J i Alai middot middot 1 Summer a M1am1

Flagler Greyhound

2008 October 01

21

GREYHOUND ASSOCIATIONS

Florida remains the leader in greyhound racing in the United States with 18 permitholders operating at 13 tracks throughout the state A total of 4479 performances including charity and scholarship performances were conducted during this past fiscal year a decrease of nine percent from the previous fiscal year

During Fiscal Year 20072008 handle wagered at live greyhound performances decreased by 12 percent Intertrack handle wagered on broadcasts of live Florida greyhound performances decreased by 12 percent Simulcast handle wagered on broadcasts of performances from outside the state decreased by 23 percent Intertrack simulcast handle wagered on broadcast of performances from outside the state increased by 12 percent Overall total handle decreased by 13 percent for the Florida greyhound industry

Total paid attendance decreased by 41 percent from the prior year The division reports only paid attendance and does not include free admissions or complimentary passes in its data Total greyhound revenue to the state decreased by 15 percent during Fiscal Year 20072008 The greyhound industry accounted for approximately 46 percent of Floridarsquos total revenue and 31 percent of total handle from pari-mutuel performances

Based on audits conducted by the division greyhound permitholders paid $29048989 in purses during Fiscal Year 20072008 which excludes stakes fees and sponsor contributions The races conducted during the past year by greyhound permitholders is shown in detail on the individual permitholder pages of this section

All of Floridarsquos greyhound permitholders actively sponsor greyhound adoption programs Many of the statersquos greyhound tracks provide for on-site adoption booths animal welfare funding advertising special events and public information Florida Statutes provide that greyhound permitholders receive credits applicable against taxes in an amount equal to the uncashed tickets remitted to the state in the prior fiscal year Each permitholder is required to pay an amount equal to 10 percent of the amount of the credit received to any bona fide organization which promotes or encourages greyhound adoptions During Fiscal Year 20072008 total contributions provided to greyhound adoption units amounted to $201949 which exceeded the minimum statutory requirement

Total Performances 4479 Total Paid Attendance 1006115

Total Racing Days 3514 Total Admission Tax $67344

Bet Miami Greyhounds Broward County

See Mardi Gras Racetrack and Gaming Centers contact information for detail

Meet Period 7012007 to 12312007 and 6012008 to 06302008 at Mardi Gras Racing Results Performances 140 Paid Attendance Racing Days 140 Total Admission Tax Purses Paid $1615540

0 $0

Daytona Beach Kennel Club Inc Volusia County

Website wwwdaytonagreyhoundcom Mailing Address P O Box 11470 Daytona Beach Florida 32120 Street Address 960 South Williamson Road Daytona Beach Florida 32114 Meet Period 7012007 to 6302008 Racing ResultsPerformances 410 Paid Attendance Racing Days 312 Total Admission Tax Purses Paid $1660136

Telephone 3862526484 Fax 3862524808

147081 $507

22

Website Mailing Address Street Address

Meet Period

Racing ResultsPerformances Racing Days Purses Paid

Derby Lane St Petersburg Kennel Club Inc

Pinellas County

wwwderbylanecom P O Box 22099 St Petersburg Florida 33742-2099 10490 Gandy Boulevard St Petersburg Florida 33702-2395

7012007 to 8182007 and 1012008 to 6302008

292 Paid Attendance 198 Total Admission Tax

$3344976

Telephone Fax

3446 $0

7278123235 7278123305

Website MailingStreet Address

Meet Period

Racing ResultsPerformances Racing Days Purses Paid

Ebro Dog Track Washington County Kennel Club Inc

Washington County

wwwebrogreyhoundparkcom 6558 Dog Track Road Ebro Florida 32437

7022007 to 12012007 and 152008 to 6302008

262 Paid Attendance 214 Total Admission Tax

$665281

Telephone Fax

32953 $5720

8502343943 8505354442

Website Mailing Address Street Address

Meet Period

Racing ResultsPerformances Racing Days Purses Paid

Flagler Greyhound Track West Flagler Associates Ltd

Dade County

wwwflaglerdogscom P O Box 350940 Miami Florida 33135-0940 401 NW 38th Court Miami Florida 33126

7012007 to 6302008

361 Paid Attendance 362 Total Admission Tax

$1934808

Telephone Fax

0 $0

3056493000 3056314525

Website Mailing Address Street Address Meet Period Racing Results Performances Racing Days Purses Paid

Jacksonville Kennel Club Inc Duval County

wwwjaxkennelcom P O Box 959 Orange Park Florida 32067-0959 1440 North McDuff Avenue Florida 32205 7012007 to 9032007 and 5282008 to 6302008 at Orange Park

115 Paid Attendance 86 Total Admission Tax

$1413236

Telephone Fax

26204 $0

9046460001 9046460420

Website Mailing Address Street Address

Meet Period

Racing Results Performances Racing Days Purses Paid

Jefferson County Kennel Club Inc Jefferson County

wwwjckcgreyhoundscom P O Box 400 Monticello Florida 32345 3079 North Jefferson Street Monticello Florida 32344

7022007 to 9082007 and 5282008 to 6302008

223 Paid Attendance 223 Total Admission Tax

$576563

Telephone Fax

27160 $2728

8509972561 8509973871

23

Website Mailing Address Street Address

Meet Period

Racing Results Performances Racing Days Purses Paid

Mardi Gras Racetrack and Gaming Center Hartman amp Tyner Inc

Broward County

wwwplaymardigrascom P O Box 2007 Hollywood Florida 33022 831 North Federal Highway Hallandale Beach Florida 33009

1012008 to 5312008

152 Paid Attendance 152 Total Admission Tax

$1597917

Telephone Fax

0 $0

9549243200 9549243143

Website MailingStreet Address Meet Period Racing Results Performances Racing Days Purses Paid

Melbourne Greyhound Park LLC Brevard County

wwwmelbournegreyhoundparkcom 1100 North Wickham Road Melbourne Florida 32935

12262007 to 4262008

107 Paid Attendance 71 Total Admission Tax

$422370

Telephone Fax

21157 $399

3212599800 3212593437

Website Mailing Address Street Address Meet Period Racing Results Performances Racing Days Purses Paid

Naples-Ft Myers Greyhound Track Bonita-Fort Myers Corporation

Lee County wwwnaplesfortmyersdogscom P O Box 2567 Bonita Springs Florida 34133-2567 10601 Bonita Beach Road SW Bonita Springs Florida 34135 7012007 to 6302008

410 Paid Attendance 326 Total Admission Tax

$2298746

Telephone Fax

255495 $37445

2399922411 2399479244

Website Mailing Address Street Address Meet Period Racing Results Performances Racing Days Purses Paid

Orange Park Kennel Club Inc Clay County

wwwjaxkennelcom P O Box 959 Orange Park Florida 32067-0959 455 Park Avenue Orange Park Florida 32073 12052007 to 3102008

112 Paid Attendance 84 Total Admission Tax

$1252565

Telephone Fax

24563 $0

9046460001 9046460420

Website MailingStreet Address Meet Period Racing Results Performances Racing Days Purses Paid

Palm Beach Kennel Club Investment Corporation of Palm Beach

Palm Beach County wwwpbkennelclubcom 1111 North Congress Avenue West Palm Beach Florida 33409-6317 7012007 to 6302008

466 Paid Attendance 363 Total Admission Tax

$4821349

Telephone Fax

220086 $12853

5616832222 5614711298

Website Mailing Address Street Address Meet Period Racing ResultsPerformances Racing Days Purses Paid

Pensacola Greyhound Track Inc Escambia County

wwwpensacolagreyhoundparkcom P O Box 12824 Pensacola Florida 32591-2824 951 Dog Track Road Pensacola Florida 32506-8236 7012007 to 6292008

212 Paid Attendance 165 Total Admission Tax

$725502

Telephone Fax

0 $0

8504558595 8504538883

24

Penn Sanford LLC dba Sanford-Orlando Kennel Club Seminole County

See SOKC LLCs contact information for detail Meet Period 7012007 to 6292008

Racing ResultsPerformances 217 Paid Attendance Racing Days 141 Total Admission Tax Purses Paid $784903

32228 $3867

SOKC LLC dba Sanford-Orlando Kennel Club Seminole County

Website wwwfloridagreyhoundracingcom Mailing Address P O Box 50280 Longwood Florida 32752 Street Address 301 Dog Track Road Longwood Florida 32750 Meet Period 11012007 to 5022008 Racing ResultsPerformances 229 Paid Attendance Racing Days 152 Total Admission Tax Purses Paid $838829

TelephoneFax

41031 $0

4078311600 4078313997

Sarasota Kennel Club Inc Sarasota County

Website wwwsarasotakennelclubcom MailingStreet Address 5400 Bradenton Road Sarasota Florida 34234 Meet Period 7022007 to 5032008 Racing ResultsPerformances 352 Paid Attendance Racing Days 219 Total Admission Tax Purses Paid $1399180

TelephoneFax

145858 $3692

9413557744 9413512207

St Johns Greyhound Park Bayard Raceways Inc

St Johns County Website wwwjaxkennelcom Mailing Address P O Box 959 Orange Park Florida 32067-0959 Street Address 6322 Racetrack Road Jacksonville Florida 32259 Meet Period 9052007 to 12032007 and 3122008 to 5262008 at Orange Park Racing ResultsPerformances 192 Paid Attendance Racing Days 143 Total Admission Tax Purses Paid $1900576

Telephone Fax

28853 $133

9046460001 9046460420

Tampa Greyhound Track Associated Outdoor Clubs Inc

Hillsborough County Website wwwtampadogscom Mailing Address P O Box 8096 Tampa Florida 33674-8096 Street Address 8300 North Nebraska Avenue Tampa Florida 33604 Meet Period 7012007 to 8192007 and (8202007 to 12312007 at Derby Lane) Racing ResultsPerformances 227 Paid Attendance Racing Days 163 Total Admission Tax Purses Paid $1796512

Telephone Fax

0 $0

8139324313 8139325048

25

JAI ALAI FRONTON ASSOCIATIONS

Florida was the first state in the nation to conduct jai alai performances with the first fronton being built in 1926 There are currently eight jai alai permitholders operating at six frontons throughout Florida In fact Florida is now the only state where jai alai games are conducted A total of 1094 regular performances including charity and scholarship performances were conducted during this past fiscal year a decrease of 20 percent from the previous fiscal year

During Fiscal Year 20072008 handle wagered at live jai alai performances decreased by 19 percent Intertrack handle wagered on broadcasts of live Florida jai alai performances decreased by 13 percent There are no longer any other states that conduct jai alai therefore there was no simulcast or intertrack simulcast handle Total handle declined by 16 percent for the Florida jai alai industry

Revenue to the state decreased by three percent during Fiscal Year 20072008 The jai alai industry accounted for approximately two percent of Floridarsquos total revenue and five percent of total handle from pari-mutuel performances Permitholders reported paying $7755267 in playersrsquo awards

Total paid attendance decreased by 52 percent from the prior year The division reports only paid attendance and does not include free admissions or complimentary passes in its data

Total Performances 1094 Total Paid Attendance 160960 Total Gaming Days 833 Total Admission Tax $0

Dania Jai Alai A Divison of the Aragon Group

A Boyd Gaming Company Broward County

Website wwwdania-jai-alaicom Mailing Address P O Box 96 Dania Beach Florida 33004 TelephoneStreet Address 301 East Dania Beach Boulevard Dania Beach Florida 33004 Fax Meet Period 12012007 to 6292008 Gaming ResultsPerformances 240 Paid Attendance 0 Racing Days 180 Total Admission Tax $0 Players Awards Paid $1751505

9549272841 9549209095

Ft Pierce Jai Alai Florida Gaming Centers Inc

St Lucie County Website wwwfla-gamingcom TelephoneMailingStreet Address 1750 South Kings Highway Ft Pierce Florida 34945-3099 Fax Meet Period 4042008 to 5312008 Miscellaneous Revenue to State $34919 (See Section 5509511(4) Florida Statutes for detail) Gaming ResultsPerformances 44 Paid Attendance 0 Racing Days 35 Total Admission Tax $0 Players Awards Paid $150000

7724647500 7724640099

Hamilton Jai Alai and Poker Richmond Entertainment Inc

Hamilton County Website wwwhamiltondownsjaialaicom TelephoneMailingStreet Address 6968 US Highway 129 South Jasper Florida 32052 Fax Meet Period 7012007 to 10252007 Gaming ResultsPerformances 100 Paid Attendance 9220 Racing Days 100 Total Admission Tax $0 Players Awards Paid $205191

3866380011 3866380033

26

Miami Jai Alai Florida Gaming Centers Inc

Dade County

Website wwwfla-gamingcom Telephone MailingStreet Address 3500 NW 37th Avenue Miami Florida 33142 Fax Meet Period 11012007 to 5072008

Gaming Results Performances 216 Paid Attendance 23568 Racing Days 162 Total Admission Tax $0 Players Awards Paid $1986750

3056336400 3056347013

Ocala Jai Alai Second Chance Jai Alai LLC

Marion County

Website wwwocalajaialaicom Mailing Address P O Box 580 Orange Lake Florida 32681 Telephone Street Address 4601 NW Highway 318 Reddick Florida 32686 Fax Meet Period 4032008 to 4302008 Miscellaneous Revenue to State $15733 (See Section 5509511(4) Florida Statutes for detail)

Gaming Results Performances 40 Paid Attendance 0 Racing Days 20 Total Admission Tax $0 Players Awards Paid $102869

3525912345 3525913402

Orlando-Seminole Jai Alai Florida Jai Alai Inc Seminole County

Website wwworlandojaialaicom Mailing Address P O Box 300107 Fern Park Florida 32730 Telephone Street Address 6405 South Highway 17-92 Fern Park Florida 32730 Fax Meet Period 1012008 to 3302008 Miscellaneous Revenue to State $44200 (See Section 5509511(4) Florida Statutes for detail)

Gaming Results Performances 81 Paid Attendance 18578 Racing Days 55 Total Admission Tax $0 Players Awards Paid $303775

4073396221 4078314689

Summer Jai Alai Dade County

See Miami Jai Alais contact information for detail Meet Period 7012007 to 10312007 and 5082008 to 6302008 at Miami Jai Alai

Gaming Results Performances 202 Paid Attendance 72605 Racing Days 152 Total Admission Tax $0 Players Awards Paid $1986750

Summersport Enterprises Ltd A Boyd Gaming Company

Broward County

See Dania Jai Alais contact information for detail Meet Period 7012007 to 11302007 at Dania Jai Alai

Gaming Results Performances 171 Paid Attendance 36989 Racing Days 129 Total Admission Tax $0 Players Awards Paid $1268427

27

THOROUGHBRED ASSOCIATIONS

Florida continues to be a premier thoroughbred racing state with four permitholders operating at three tracks located in Central and South Florida A total of 349 regular performances including charity and scholarship performances were conducted during this past fiscal year which reflects no change from the previous fiscal year

During Fiscal Year 20072008 handle on live thoroughbred performances decreased 23 percent and intertrack handle wagered increased eight percent Simulcast handle wagered on broadcasts of performances from outside the state decreased by 26 percent while intertrack simulcast handle increased by seven percent Overall total handle declined by six percent for the Florida thoroughbred industry

Total revenue to the state during Fiscal Year 20072008 decreased six percent from the prior year The thoroughbred industry accounted for approximately 46 percent of Floridarsquos total revenue and 58 percent of total handle from pari-mutuel performances

Total paid attendance decreased by 20 percent from the prior year The division reports only paid attendance and does not include free admissions or complimentary passes in its data

Total Performances 349 Total Paid Attendance 252673 Total Racing Days 352 Total Admission Tax $53505

Calder Race Course Inc Dade County

Website wwwcalderracecoursecom Mailing Address P O Box 1808 Miami Florida 33055-0808 Street Address 2101 NW 27th Avenue Miami Florida 33056

Meet Period 7012007 to 10142007 and 4252008 to 6302008 Racing ResultsPerformances 109 Paid Attendance Racing Days 109 Total Admission Tax Purses Paid $27295808

Telephone Fax

74495 $15588

3056251311 3056202569

Gulfstream Park Racing Association Inc Broward County

Website wwwcasinoatgulfstreamcomhomehtml MailingStreet Address 901 South Federal Highway Hallandale Beach Florida 33009 Meet Period 1032008 to 4202008 Racing ResultsPerformances 86 Paid Attendance Racing Days 89 Total Admission Tax Purses Paid $30309087

Telephone Fax

0 $0

9544547000 9544546479

Tampa Bay Downs Inc Hillsborough County

Website wwwtampabaydownscom Mailing Address P O Box 2007 Oldsmar Florida 34677 Street Address 11225 Race Track Road Tampa Florida 33626 Meet Period 12082007 to 5042008 Racing ResultsPerformances 94 Paid Attendance Racing Days 94 Total Admission Tax Purses Paid $15474950

Telephone Fax

139683 $30326

8138554401 8132611961

Tropical Park Inc Dade County

See Calders contact information for detail Meet Period 10152007 to 1022008 at Calder Race Course Racing ResultsPerformances 60 Paid Attendance Racing Days 60 Total Admission Tax Purses Paid $12330361

38495 $7591

28

29

HARNESS ASSOCIATIONS

Pompano Park is the only permitholder currently conducting harness horse racing performances in the State of Florida A total of 158 regular performances including charity and scholarship performances were conducted during this past fiscal year a decrease of nine percent from the previous fiscal year

During Fiscal Year 20072008 handle wagered at live harness performances decreased by 12 percent Intertrack handle wagered on broadcasts of live Florida harness performances decreased by 15 percent Simulcast handle wagered on broadcasts of performances from outside the state decreased by 13 percent while intertrack simulcast handle decreased by 13 percent Overall total handle decreased by 13 percent for the Florida harness industry

Total revenue to the state during Fiscal Year 20072008 decreased by nine percent from the prior year The harness industry accounted for approximately six percent of Floridarsquos total revenue and six percent of total handle from pari-mutuel performances

The division reports only paid attendance and does not include free admissions or complimentary passes in its data

Total Performances 158 Total Paid Attendance 0

Total Racing Days 158 Total Admission Tax $0

Isle Casino and Racing at Pompano Park PPI Inc

Broward County

Website wwwtheislepompanoparkcomhomephp Telephone 9549722000 MailingStreet Address 1800 SW Third Street Pompano Beach Florida 33069 Fax 9549780377 Meet Period 7012007 to 6302008

Racing ResultsPerformances 158 Paid Attendance 0 Racing Days 158 Total Admission Tax $0 Purses Paid $12739946

SUMMARY

PARI-MUTUEL INDUSTRY

During Fiscal Year 20072008 the total handle wagered for all classes exceeded $13 billion a decrease of nine percent from the prior fiscal year Total pari-mutuel performances including charity and scholarship performances conducted during Fiscal Year 20072008 decreased by 10 percent from the previous fiscal year

The state realized revenue from regular performances of approximately $25 million a decrease of seven percent from the prior fiscal year Of the $25 million collected greyhound permitholders accounted for 46 percent thoroughbreds for 46 percent harness for 6 percent and jai alai for 2 percent

Total paid attendance decreased 40 percent from the prior year The division reports only paid attendance and does not include free admission or complimentary passes in its data

HORSE RACING

Promotional Programs for Florida-Bred Horses

Florida breeder promotions and award programs are administered by private breeders and owners associations organized to promote ownership and breeding of race horses in the State of Florida Each association conducts its own campaign to enhance the horse breeding industry in the state and provides breeders and owners awards of up to 20 percent of announced gross purses The Florida Standardbred Breeders and Owners Association is funded by the breaks and uncashed tickets from live performances and one percent of the intertrack handle The Quarter Horse Breeders Association is funded by the breaks and the uncashed tickets from live races and one percent of the live and intertrack handle The Florida Thoroughbred Breeders and Ownersrsquo Association awards program is funded by 0955 percent of the live simulcast and intertrack handle as well as 3475 percent of the gross revenue from out-of-state wagers on Florida races

To date the Florida thoroughbred breeding industry has produced 45 national champions including Skip Away the 1998 North American Horse of the Year and Affirmed the last horse to have won the Triple Crown (1978) In 2005 Florida-bred ldquoAfleet Alexrdquo captured two-thirds of the Triple Crown winning the Preakness Stakes (G1) and Belmont Stakes (G1) The industry boasts 110 Florida-bred millionaires 19 classic winners (Kentucky Derby Preakness Stakes and Belmont Stakes) and 20 Breeders Cup Day champions

The Florida Thoroughbred Breedersrsquo and Ownersrsquo Association funds the Florida-bred Stakes Program which is implemented at Floridas thoroughbred racetracks In addition Florida-breds won 346 stakes races including 68 graded stakes and earned more than $41 million in stakes purses Florida-breds banked in excess of $194 million in total North American purse money Through a percentage of pari-mutuel handle Florida thoroughbred permitholders contributed $9542882 to the Florida Thoroughbred Breedersrsquo and Ownersrsquo Association during Fiscal Year 20072008 The FTBOA paid out $5941304 in Breedersrsquo Awards $567000 in Stallion Ownersrsquo Awards and $2112650 through the Florida-bred Stakes Program The Florida-bred Stakes Program includes ldquoThe Sunshine Millionsrdquo at Gulfstream Park ldquoThe Florida Millionrdquo at Calder Race CourseTropical Park ldquoFlorida Cup Dayrdquo at Tampa Bay Downs and additional funds for supplements to Florida-bred Preferred Stakes Races during the CalderTropical and Tampa Bay Downsrsquo meets

The Florida Standardbred Breeders and Owners Association a non-profit organization and the recognized representative of horsemen in the state of Florida is the designated association for the allocation and distribution of funds for Florida-bred Standardbred racing Promotional activities include providing breeder and stallion awards for eligible Florida-bred horses during Pompano Parks 20072008 meet as well as awards for Florida Breeders Stakes races A series of races and awards were also provided for two and three-year-old standardbreds to prepare for the winter meet at Pompano Park The total amount of funds collected and distributed to the Florida Standardbred horsemen throughout the year exceeded $1600000

Note Promotional program information is provided by respective Breeders and Owners Associations

30

UNIVERSITY OF FLORIDA COLLEGE OF VETERINARY MEDICINE RACING LABORATORY

The University of Florida College of Veterinary Medicine Racing Laboratory detects and identifies any drug medication stimulant depressant hypnotic local anesthetic or drug-masking agent prohibited in the blood urine or other bodily fluids of racing horses and greyhounds collected by the Division

During Fiscal Year 20072008 the laboratory received and processed 82763 samples that resulted in 537014 analyses The vigilant monitoring of samples by the laboratory serves to deter the illegal use of drugs in racing animals in Florida

Horse UrineBlood Greyhound Urine 1 Investigative Samples Received 18509 64254 3

2Samples Analyzed 18573 29320 3 Number of Analyses 293371 243643 7 Positives 102 46 NA

1 Quantity Not Sufficient For Testing (QNS) 34798 (542) 2 The Samples Analyzed number for horses is larger than the Samples Received number due to the carryover of samples received in June 2007 that are analyzed in July of the next fiscal year

DRUG POSITIVES FOR FISCAL YEAR 20072008

Types of Positives (ARCI Drug Class) Horse Greyhound Acepromazine Metabolite (3) 12 0 Acepromazine Metabolites (3) Butorphanol (3) 1 0 Albuterol (3) 2 0 Aminorex Levamisole Levamisole metabolite 0 1 Benzoylecgonine (1) 1 8 Butorphanol (3) 3 0 Caffeine (2)Theophylline (3) 2 0 Caffeine (2) Theophylline (3) Butorphanol (3) 1 0 Caffeine (2)Theophylline (3) Theobromine (4) 5 0 Cimetidine (5) 4 0 Clenbuterol (3) 9 0 Dimethyl Sulfoxide (5) 5 9 Gamma-Hydroxphenylbutazone (NA) 0 9 Gamma-Hydroxphenylbutazone (NA) Phenylbutazone (NA) Oxyphenbutazone (4) 0 3 Glycopyrrolate (3) 5 0 Ipratropium (3) 2 0 Lidocaine (2) 0 1 Lidocaine (2) 3-Hydroxylidocaine Monoethyl-glycinesylidine 1 0 Lidocaine (2) 3amp4-Hydroxylidocaine Monoethyl-glycinesylidine 0 1 Methocarbamol (4) 0 1 Methocarbamol (4) Guaifenesin (4) 2 0 Naproxen (4) 1 0 Oxilofrine 4 0 Pentoxifylline (4) 1 0 Phenylbutazone (NA)Oxyphenbutazone (4) 37 1 Procaine (3) 0 5 Ranitidine (5) 4 0 Theobromine (4) 0 7 TOTALS 102 46

Class (1) Drugs that have the highest potential to affect performance and have no generally accepted medical use in the racing animal

Class (2) Drugs that have a high potential to affect performance but less of a potential than drugs in Class I Class (3) Drugs that may or may not have generally accepted medical use in the racing animal but the pharmacology of which

suggests less potential to affect performance than drugs in Class 2

Class (4) Includes therapeutic medications that would be expected to have less potential to affect performance than those in Class 3 Class (5) Includes therapeutic medications for which concentration limits have been established by the racing jurisdictions as well as

certain miscellaneous agents and other medications as determined by the regulatory bodies

31

FIN

AN

CIA

L S

TATE

ME

NTS

DIVISION OF PARI-MUTUEL WAGERING SUMMARY OF STATE REVENUE FROM PARI-MUTUEL CARDROOM

AND SLOT ACTIVITIES FISCAL YEAR 20072008

State Revenue From Regular Performances Tax on Attendance $ 116982 Daily License Fees 3882120 Tax on Handle 19110317

State Revenue From Pari-Mutuel Performances $ 23109419

Other State Revenue Occupational Licenses $ 627372 Fingerprint Fees 281045 Escheated Tickets From Greyhound and Jai Alai (1) 1470310 Racing Scholarship Funds (1) 3303 PMW Trust Fund - Drug Fines 25975 Miscellaneous Revenue 104013 General Revenue Fund - Other Fines 36290

Other State Revenue $ 2548308

Total Pari-Mutuel State Revenue $ 25657727

State Revenue From Cardrooms Table Fees $ 875000 Gross Receipts(2) 9086385 Occupational Licenses 131741

Total State Revenue From Cardrooms $ 10093126

State Revenue From Slots CompulsiveAddictive Gambling Fee $ 750000 Facility License Fee 9000000 Slot Taxes(3)(4) 122891732 Fingerprint Fees 9678 Occupational Licenses 309920 Miscellaneous Revenue 4561 Miscellaneous Fines 60000

Total State Revenue From Slots $ 133025891

Total State Revenue Generated(5) $ 168776744

(1) Escheated tickets from greyhound racing and jai alai gaming and Racing Scholarship Funds are distributed to the Department of Education

(2) One-half of cardroom gross receipts is deposited into General Revenue (3) Slot taxes are distributed to the Department of Education (4) Pompano Park has requested a refund of $23 million for overpayment of Slot taxes for Fiscal

Year 20072008 Refund has been requested and will be processed by the Department of Education in Fiscal Year 20082009

(5) Total revenue and components thereof generated is on the accrual basis of accounting Total revenue and components thereof as as shown in the financial statements on page 34 is on the cash basis of accounting

32

DEPARTMENT OF BUSINESS amp PROFESSIONAL REGULATION DIVISION OF PARI-MUTUEL WAGERING

BALANCE SHEET SPECIAL REVENUE FUND

FOR FISCAL YEAR ENDED JUNE 30 2008

ASSETS2008 2007

Cash Cash with State Treasurer Investments at cost Accounts receivable Allowance for uncollectibles Interest receivable Due from state funds

$ 8782450 130253048 614648452 370224565

(47367) 3214765

11039242

$ 12865700222813082

2974720047251866437

(403691)75307163230584

TOTAL ASSETS $ 1138115155 $ 3472622875

LIABILITIES amp FUND EQUITY Liabilities Accounts payable Accrued salaries Due to other funds Due to other state agencies Due to general revenue Compensated Absences Deferred revenues

$ 31462691 5343391

19860800 6908508

72185753 352080

-

$ 2451476432118280

5007001118617783905919

130600-

Total Liabilities 136113223 152356440

Fund Equity Unreserved 1002001932 3320266435

Total Fund Equity 1002001932 3320266435

TOTAL LIABILITIES amp FUND EQUITY $ 1138115155 $ 3472622875

The financial statements and notes are for informational purposes only

33

DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION DIVISION OF PARI-MUTUEL WAGERING

STATEMENT OF REVENUES EXPENDITURES amp CHANGES IN FUND BALANCE - BUDGET amp ACTUAL SPECIAL REVENUE FUND

FOR FISCAL YEAR ENDED JUNE 30 2008

FINAL 2008 2007 BUDGET ACTUAL VARIANCE ACTUAL

REVENUES Fees Charges Commissions and Sales $ 1462968000 $ 1510423993 $ 47455993 $ 1848846680 Licenses and Permits 88230000 75755065 (12474935) 77772299 Taxes 14652040100 14709972807 57932707 7556712852 Fines Forfeits Judgments and Settlements 4117800 8773932 4656132 10192871 Interest and Dividends Net 53744700 60790502 7045802 96755032 Transfers In - - - 3230584 Miscellaneous Receipts 7506100 12204044 4697944 9178523

Total Revenues 16268606700 16377920343 109313643 9602688841

EXPENDITURES CURRENT OPERATING Salaries 579678900 533903674 45775226 463518647 Other Personal Services 184418800 168853792 15565008 178434171 Other Operating Expenditures 97523500 84325982 13197518 72283850 Operation of Motor Vehicles 5500000 4847937 652063 2585300 Risk Management 16085600 16085600 21327300 GampAState University System - - - 30000000 State Attorney-Slots 23188500 - 23188500 -Tax Collection Equalization 72500 - 72500 -PMW Lab Services 236000000 236000000 - 236000000 PMW Compliance System 29647600 29647600 - 28524598 TrDMSHR SVCSSTW Contract 5828400 - 5828400 5785000 Cardroom Tax Distribution 85500000 67702156 17797844 55541702 Compulsive Gambling Prevention 141337500 125960114 15377386 88470124 OPERATING CAPITAL OUTLAY 4283200 3877015 406185 2830286 Acquisition of Motor Vehicles 7885000 7885000 - 2870000 Assessment for Fingerprinting 65988000 29746050 36241950 38680327 Service Charge to General Revenue 370000000 293760648 76239352 334561292 Refunds 120000000 6209831 113790169 502671 Transfer to FDLE Slots Investigation 321759200 310000000 11759200 291580000 Transfers to Other Funds 17917534500 12439618141 5477916359 4975167341 Transfers to General Revenue 5340000000 4350000000 990000000 846632576

Total Expenditures 25552231200 18692337940 6859893260 7675295185

Excess (Deficiency) of Revenues Over (9283624500) (2314417597) 6969206903 1927393656 (Under) Expenditures

FUND BALANCE JULY 1 2007 - 3316419529 3316419529 1392872779

FUND BALANCE JUNE 30 2008 $ (9283624500) $ 1002001932 $ 10285626432 $ 3320266435 (1) (1)

(2) (1) Does not include budget of $ 45000000 for category 190000 Investments Actual expenditures for category 190000 were

closed into the investment account (2) An adjustment of $3846906 was made to the beginning fund balance due to adjustments made by the Department

of Financial Services The financial statements and notes are for informational purposes only

34

C

AR

DR

OO

M P

AR

I-MU

TUE

L A

ND

SLO

T S

TATU

TE M

ATR

IX

STATUTE TOPIC GREYHOUND JAI ALAI THOROUGHBRED HARNESS QUARTER HORSE

FEES

Daily License Fees On Live

On-track Handle

$80 per race 5500951(1)(a) $40 per game 5500951(1)(a) $100 per race 5500951(1)(a) $100 per race 5500951(1)(a) $100 per race 5500951(1)(a)

Daily License Fees On

Simulcast Handle

$80 per race but not to exceed $500 per day 5500951(1)(a)

$40 per game but not to exceed $500 per day 5500951(1)(a)

$100 per race but not to exceed $500 per day 5500951(1)(a)

$100 per race but not to exceed $500 per day 5500951(1)(a)

$100 per race but not to exceed $500 per day 5500951(1)(a)

Cardroom Table Fees

Annual fee for each facility is $1000 for each table to be operated at the cardroom 849086(5)(d)

Annual fee for each facility is $1000 for each table to be operated at the cardroom 849086(5)(d)

Annual fee for each facility is $1000 for each table to be operated at the cardroom 849086(5)(d)

Annual fee for each facility is $1000 for each table to be operated at the cardroom 849086(5)(d)

Annual fee for each facility is $1000 for each table to be operated at the cardroom 849086(5)(d)

TAXES

Tax On Admissions

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a)

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a)

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a)

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a)

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a)

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c)

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c)

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c)

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c)

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c)

15 of admission charge or 10 cents whichever is greater for entrance to the cardroom This tax only applies if a separate admission fee is charged for entry into the cardroom facility If a single admission fee is charged allowing entry to both or either the pari-mutuel facility and the cardroom facility the tax is payable only once and shall be payable pursuant to Chapter 550 849086(13)(b)

15 of admission charge or 10 cents whichever is greater for entrance to the cardroom This tax only applies if a separate admission fee is charged for entry into the cardroom facility If a single admission fee is charged allowing entry to both or either the pari-mutuel facility and the cardroom facility the tax is payable only once and shall be payable pursuant to Chapter 550 849086(13)(b)

15 of admission charge or 10 cents whichever is greater for entrance to the cardroom This tax only applies if a separate admission fee is charged for entry into the cardroom facility If a single admission fee is charged allowing entry to both or either the pari-mutuel facility and the cardroom facility the tax is payable only once and shall be payable pursuant to Chapter 550 849086(13)(b)

15 of admission charge or 10 cents whichever is greater for entrance to the cardroom This tax only applies if a separate admission fee is charged for entry into the cardroom facility If a single admission fee is charged allowing entry to both or either the pari-mutuel facility and the cardroom facility the tax is payable only once and shall be payable pursuant to Chapter 550 849086(13)(b)

15 of admission charge or 10 cents whichever is greater for entrance to the cardroom This tax only applies if a separate admission fee is charged for entry into the cardroom facility If a single admission fee is charged allowing entry to both or either the pari-mutuel facility and the cardroom facility the tax is payable only once and shall be payable pursuant to Chapter 550 849086(13)(b)

Tax On Cardroom Gross Receipts

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts 849086(13)(a)

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts 849086(13)(a)

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts 849086(13)(a)

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts 849086(13)(a)

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts 849086(13)(a)

This matrix represents a summary of 2007 Statutes Please refer to the cite noted by statutory topic for specific language governing pari-mutuel wagering

35

STATUTE TOPIC GREYHOUND JAI ALAI THOROUGHBRED HARNESS QUARTER HORSE

Tax On Live On-track Handle

55 of handle except for charity perfomances which is 76 of handle 5500951(3)(b)1

Effective July 1 2000 a permitholder may not be taxed at a higher rate than 2 5500951(3)(d)

05 of handle 55009515(2)(a) 05 of handle 55009512(2)(a) 1 of handle 5500951(3)(a)

Tax On Simulcast Handle

Allows permitholders to receive greyhound races from out-of-state and are subject to taxation under 5500951 and 55009511 5503551(4)

Allows permitholders to receive jai alai games from out-of-state and are subject to taxation under 5500951 and 55009511 5503551(4)

Allows permitholders to receive horse races from out-of-state and are subject to taxation under 5500951 55009512 and 55009515 5503551(3) through 5503551(3)(c)

Allows permitholders to receive horse races from out-of-state and are subject to taxation under 5500951 55009512 and 55009515 5503551(3) through 5503551(3)(c)

Allows permitholders to receive horse races from out-of-state and are subject to taxation under 5500951 55009512 and 55009515 5503551(3) through 5503551(3)(c)

Tax On Intertrack and Intertrack

Simulcast Handle

55 of intertack and intertrack simulcast handle except for the intertrack handle from charity performances at a guest track within the market area of the host the tax is 76

71 of intertrack and intertrack simulcast handle 5500951(3)(b)2 and 5500951(3)(c)1

2 of intertrack handle 5500951(3)(c)1

33 of intertrack handle 5500951(3)(c)1

2 of intertrack handle 5500951(3)(c)1

5500951(3)(b)1 and 5500951(3)(c)1

05 of intertrack and intertrack simulcast handle if the guest is located outside market area of host and within market area of thoroughbred track conducting a live meet 5500951(3)(c)1

39 of intertrack and intertrack simuclast handle for permitholders located in an area of the state where there are only 3 greyhound permitholders located in 3 contiguous counties 5500951(3)(c)2

39 of intertrack and intertrack simulcast handle for greyhound permitholders located in the same market area as specified in 550615(6) or (9) 5500951(3)(c)2

05 of intertrack and intertrack simulcast handle if the guest is located outside market area of host and within market area of thoroughbred track conducting a live meet 5500951(3)(c)1

33 of intertrack and intertrack simulcast handle if permitholder restricted from operating live on a year-round basis and tax paid on intertrack handle exceeds that paid during 9293 State Fiscal Year 55009511(3)(a)

61 of intertrack and intertrack simulcast handle for jai alai permitholders located in the market area as specified in 550615(6) or (9) until the tax paid on intertrack handle in the current state fiscal year exceeds that paid during 9293 State Fiscal Year then tax on handle is 23 5500951(3)(c)2

24 of intertrack simulcast handle 5500951(3)(c)1 and 55009515(5)

05 of intertrack and intertrack simulcast handle if host and guest are thoroughbred permitholders or if the guest is located outside market area of host and within market area of thoroughbred track conducting a live meet 5500951(3)(c)1

05 of intertrack simulcast handle if guest track is a thoroughbred track located more than 35 miles from host track 55009515(5)

15 of intertrack simulcast handle 5500951(3)(c)1

05 of intertrack and intertrack simulcast handle if the guest is located outside market area of host and within market area of thoroughbred track conducting a live meet 5500951(3)(c)1

24 of intertrack simulcast handle 5500951(3)(c)1 and 55009515(5)

05 of intertrack and intertrack simulcast handle if the guest is located outside market area of host and within market area of thoroughbred track conducting a live meet 5500951(3)(c)1

OUTS (ESCHEATS)

Live On-track Handle

Paid to the State of Florida 5501645(2) Paid to the State of Florida 5501645(2) Retained by permitholder 5502633(3) Paid to Florida Standardbred Breedersrsquo and Ownersrsquo Association (FSBOA) 55026165(1) and 5502633(2)(a)

Paid to Florida Quarter Horse Breedersrsquo and Owners Association (FQHBOA) 55026165(1) and 5502633(2)(b)

Escheats from Arabian races are paid to Florida Arabian Horse Racing Promotion Fund 5502633(2)(c)

This matrix represents a summary of 2007 Statutes Please refer to the cite noted by statutory topic for specific language governing pari-mutuel wagering

36

STATUTE TOPIC GREYHOUND JAI ALAI THOROUGHBRED HARNESS QUARTER HORSE

TAX CREDITS amp EXEMPTIONS

(excluding charity performances

unless otherwise

Tax exemption of $360000 per state fiscal year or $500000 for 3 permitholders that held a full live schedule in 1995 and closest to another state authorizing greyhound racing

A permitholder that has incurred tax on handle and admissions that exceeds its operating earnings is entitiled to credit the excess amount of taxes against its next ensuing meets 55009511(1)(b)

Permitholders are allowed a credit of up to 1 of the paid taxes for the previous taxable year The credit if taken is applied against taxes on live handle due for a taxable year under this section and

noted) 55009514(1) is paid directly to the Jockeys Guild by the permitholders 55009515(6)

Tax credit each state fiscal year equal to daily license fee on live races in previous state fiscal year 5500951(1)(a)

Allows each permitholder that cannot utilize the full amount of the tax exemption or daily license fee tax credit to transfer the unused portion to a greyhound permitholder acting as a host track for intertrack wagering 5500951(1)(b)

Tax credit each state fiscal year in an amount equal to the amount remitted in escheated tickets in prior state fiscal year 5501647

Tax credit each state fiscal year equal to 25 of amount remitted in escheated tickets in prior state fiscal year Funds equal to the tax credit shall be paid by the permitholder to the National Association of Jai Alai Frontons 5501646

$30000 per performance exemption if live handle during the preceding state fiscal year was less than $15 million This exemption applies to charity performances 55009511(2)(a)1

A permitholder conducting fewer than 100 performances in any calendar year shall pay to the state the same aggregate amount of daily license fees on live games admissions tax and tax on live handle as that paid during the most recent prior calendar year in which at least 100 live performances were conducted 55009511(4)

CHARITY PERFORMANCES

Maximum of 5 days 5500351(1)

Permitholders are allowed to conduct 1 additional day to be designated as ldquoGreyhound Adopt-A-Pet Day Proceeds are paid to bona fide organizations that promote the adoption of greyhounds 5501648(2)

Maximum of 5 days 5500351(1)

Permitholders are allowed to conduct 2 additional performances known as ldquoRetired Jai Alai Playersrsquo Charity Dayrdquo for a fund to benefit retired jai alai players 5500351(8)

Maximum of 5 days 5500351(1)

One additional scholarship day to tracks located in Hillsborough County for the benefit of Pasco-Hernando Community College 5500351(6)(a) and 5500351(6)(b)

Maximum of 5 days 5500351(1) Maximum of 5 days 5500351(1)

Permitholders shall pay from any source including charity performances not less than 10 of tax credit from escheated tickets to a bona fide greyhound adoption program 5501647

This matrix represents a summary of 2007 Statutes Please refer to the cite noted by statutory topic for specific language governing pari-mutuel wagering

37

STATUTE TOPIC STATUTE REFERENCE SUMMARY

FEES

Slot License Fee 551106(1)(a) FS Annual fee for each slot machine facility is $3 million paid with the initial license application and annuall thereafter on the anniversary date of the issuance of the initial license

Compulsive or Addictive Gambling Prevention Program Fee 551118(3) FS Annual fee for each slot machine facility is $250000 paid at the same time the annual

license fee is due and annual thereafter

TAXES

Tax on Slot Revenue 551106(2)(a) and 551006(3) FS

50 of slot machine revenues which is the total of all cash and property received by the slot machine licensee from the operation of slot machines less the amount of cash cash equivalents credits and prized paid to winners of slot machine gaming shall be remitted by 3 pm Wednesday for the preceeding week ending Sunday

FINES

Failure to Pay Slot Tax Fine 551106(4) FS Up to $10000 for each day tax payment is not remitted timely

Civil Fine 551107(11) FS The division may impose a civil fine of up to $5000 fpr each violation of this chapter or the rules of the division

False Statement Fine 551109(1) FS

Up to a $10000 fine or civil penalty for any person who knowingly makes or causes to be made or aids assists or procures another to make a false statement in any report disclosure application or any document required under Chapter 551 or any rule adopted under Chapter 551

Unauthorized Possession of Slot Machines Fine 551109(2) FS

Up to a $10000 administrative fine or civil penalty for any person who possesses a slot machine without the license required by Chapter 551 or who possesses a slot machine at any location other than at the slot machines licensees facility

PENALTIES

Slot Machine Licensee Civil Penalities 551117 FS Up to a $100000 civil penalty for each count or separate offense against the slot machine

licensee for violation of Chapter 551 or any rule adopted by the division

This matrix represents a summary of 2008 Statutes Please refer to the cite noted by statutory topic for specific language governing pari-mutuel wagering

38

  • Table of Contents 2007-2008pdf
  • Overview 2007-2008pdf
  • Division Overview 2007-2008 (2-4-09)pdf
    • THE DIVISION OF PARI-MUTUEL WAGERING
    • OFFICE OF AUDITING
    • OFFICE OF OPERATIONS
    • OFFICE OF REVENUE AND FINANCIAL ANALYSIS
      • Events Shaping 2007-2008pdf
        • Events Shaping the 20072008 RacingGaming Season in Florida
          • Fiscal Years Comparative Data 2007-2008pdf
            • Total Paid
            • Total
            • Pari-Mutuel
            • Handle
            • State Revenue
            • as a Percent
            • of Handle
              • PMW Graphs 2007-2008pdf
              • PMW Handle Statistics 20072008pdf
              • Guest Handle by Host 2007-2008pdf
              • Charity-scholarship 2007-2008pdf
                • RACING SCHOLARSHIP TRUST FUND
                • ABANDONED WINNING TICKETS
                  • Cardroom Statistics 2007-2008pdf
                    • Sheet1
                      • Cardroom Revenue 20072008pdf
                      • Slot Comparative Data 2007-2008 (12-15-08)pdf
                      • Slot Revenue Per Machine 0708pdf
                        • TOTAL LINE (3)
                          • Facilities Map with 21 cardrooms (As of 11-18-08)pdf
                          • Permitholder Contact amp Operating In 77th annual rpt (as of 12-24-08)pdf
                          • Promotional Programs for FL Horses 20072008docpdf
                          • Drug Positives Data 2007-2008pdf
                            • Sheet1
                              • State Revenue Summary 0708pdf
                                • 20062007
                                  • Financial Statements (Page 1) 20072008pdf
                                  • Financial Statements (Page 2) 20072008pdf
                                  • PMW Statute Matrix 2007-2008pdf
                                  • Slot Statute Matrix 2007-2008pdf
                                    • Sheet1
                                      • Events Shaping 2007-2008pdf
                                        • Events Shaping the 20072008 RacingGaming Season in Florida
                                          • Events Shaping 2007-2008pdf
                                            • Events Shaping the 20072008 RacingGaming Season in Florida
                                              • Division Overview 2007-2008 (2-23-09)pdf
                                                • THE DIVISION OF PARI-MUTUEL WAGERING
                                                • OFFICE OF AUDITING
                                                • OFFICE OF OPERATIONS
                                                • OFFICE OF REVENUE AND FINANCIAL ANALYSIS
Page 7: Florida Departmentof Busines Division of Pari-Mutuel ......jai alai games, and cardroom poker games. Additionally, slot machine gaming at pari-mutuel facilities is ... is intended

OVERVIEW

This annual report on cardroom pari-mutuel and slot machine wagering in Florida encompasses the fiscal year which began July 1 2007 and ended June 30 2008 This is the 77th annual report in the series The first annual report was issued for Fiscal Year 19311932 the initial year of legalized pari-mutuel wagering in Florida

In Florida pari-mutuel wagering is authorized for horse racing harness horse racing greyhound racing jai alai games and cardroom poker games Additionally slot machine gaming at pari-mutuel facilities is authorized in Broward and Miami-Dade Counties Florida is one of the primary pari-mutuel states in the nation and is the leading state in greyhound racing as well as a major horse racing state Florida is also the only state in the United States where live jai alai games is conducted Currently there are 26 pari-mutuel facilities located throughout the State This annual report which is required by Florida law is intended to inform the Governor the Legislature the industry and other interested parties of wagering activities at authorized pari-mutuel facilities The report is organized into five primary sections

1 Introductory Section - An overview of the Division of Pari-Mutuel Wagering and a report of events that occurred impacting the divisionrsquos oversight of facilities or events that effected the operation of facilities

2 Statistical Section ndash Details various cardroom pari-mutuel and slot statistical data by individual racing association or fronton

3 Data by AssociationFacility ndash Includes map showing location of each associationfacility contact and operating information by associationfacility promotional programs for Florida bred horses and drug positives statistical data

4 Financial Section - Official financial statements of the Division of Pari-Mutuel Wagering 5 Statute Matrix - A table summarizing the statutes regarding the taxes and fees applicable to pari-

mutuel wagering and cardroom activity It also includes a summary of the statutes regarding the taxes fees fines and penalties with respect to slot machine gaming

EXPLANATION OF REPORT TERMINOLOGY

Florida law requires intertrack wagers to be combined with the wagering pools of the host or the broadcasting Florida track or fronton The law also requires that the host take-out on intertrack wagers be the same as for on-track wagers however the distribution of the take-out may be different The tax structure for on-track and intertrack wagering is explained in more detail in the (Statute Matrix) section

For purposes of this report on-track schedules include wagering and attendance statistics as compiled on-track for the facility at which a live race or game is being conducted or a race or game broadcast from out-of-state to the facility For a host pari-mutuel facility the on-track statistics exclude intertrack wagering data for wagers and attendance at guest tracks or frontons and also exclude wagers which are taken at the facility if it is functioning as a guest permitholder receiving intertrack broadcasts Some permitholders do not broadcast races or games to other Florida permitholders

Schedules of intertrack wagering included in this report are compiled for each host permitholder These schedules reflect combined wagering statistics for all guest facilities which received broadcasts and conducted wagering which was included in the wagering pools of the host For host permitholders a summary of intertrack handle components for each guest is shown in the (Statistical) section of this report The schedules of intertrack wagering also include data on wagers collected at intertrack locations on races or games which were imported from out-of-state and rebroadcast to intertrack locations by the Florida host

2

THE DIVISION OF PARI-MUTUEL WAGERING

The Division of Pari-Mutuel Wagering is a program area of the Department of Business and Professional Regulation within the Executive Branch of Floridas government The Division is charged with regulating Floridas pari-mutuel cardroom and slot machine gaming industries as authorized by Chapters 550 551 and 849 Florida Statutes as well as collecting and safeguarding associated revenues due to the state Authorized pari-mutuel events include horse racing harness racing greyhound racing and jai alai Pari-Mutuel Wagering was originally authorized by the Legislature in 1931 Since that time the Division has since evolved from a racing commission into a professional regulatory organization overseeing a complex and dynamic industry located throughout the State

OFFICE OF THE DIRECTOR

The Office of the Director provides leadership oversight and administration of the five functional areas within the division Specific responsibilities include budget planning rule promulgation policy development legislative analysis of proposed legislation strategic planning fleet management staff development and enforcement of administrative actions Additionally the Office of the Director ensures that all areas of the division operate in a cooperative effort to ensure efficient and effective regulatory oversight of the industry

The divisions structure includes five functional areas which act under the management of the Office of the Director These functional areas include Revenue and Financial Analysis Auditing Operations Investigations and Slot Operations Each area focuses on a different aspect of regulation within the cardroom pari-mutuel and slot machine gaming industry in an effort to protect state revenues and maintain the publics confidence in the integrity of the wagering activity

OFFICE OF AUDITING

The Auditing staff is responsible for conducting various audits to ensure the integrity of wagering activity and protect the wagering public by ensuring that cardroom pari-mutuel and slot machine wagering is conducted in compliance with the Florida Statutes and Florida Administrative Code Such compliance issues include pari-mutuel broadcast exchanges verification that takeoutcommissions are consistent with notification requirements interstate wagering restrictions identification of fraudulent activity verification that statutory accounting procedures are utilized oversee the commingling of wagering pools transmission of pari-mutuel information proper payments to winning pari-mutuel patrons and approve totalisator security plans and software upgrades Additionally Auditing maintains primary oversight for cardroom operations which includes auditing internal control procedures reviewing tournament or promotional proposals auditing jackpot accounts monitoring daily operations and coordinating inspections

During Fiscal Year 20072008 the Auditing staff conducted reviews for 80562 racesgames and associated wagering pools 18 greyhound purse audits 21 greyhound adoption proceeds audits 25 mutuels audits 25 escheat audits 19 cardroom audits 2 slot audits 2 breedersrsquo awards audits 18 facility inspections and 16 totalisator system malfunction reports

3

OFFICE OF OPERATIONS

All individuals and businesses who work or conduct business at a racetrack fronton cardroom or slot machine facility and who have access to money wagered restricted areas andor racing animals must obtain an occupational license issued by the division Every racing and cardroom occupational licensee is fingerprinted upon initial licensure and every five years thereafter and every slot machine occupational licensee is fingerprinted upon initial licensure and every three years thereafter Each set of fingerprints are submitted electronically to the Florida Department of Law Enforcement and Federal Bureau of Investigation for processing During Fiscal Year 20072008 Operationsrsquo Licensing Section processed 23849 occupational license applications for businesses and individuals of which 1891 were related to the operation of cardrooms 17789 were related to racing or cardroom operations and 4169 were related to slot machine operations Operationsrsquo Licensing Section is also responsible for the issuance of all pari-mutuel permitholder Annual Operating Dates Licenses Cardroom Operator Licenses and Slot Machine Licenses to authorized facilities

The Operationsrsquo staff is responsible for ensuring the day-to-day operation of races and games are conducted in accordance with Floridas pari-mutuel statutes and rules The State Stewards monitor each horse race and conduct inquiries and hearings for alleged violations of statutes and rules The Stewards and Hearing Officers issued 265 rulings assessed fines totaling $32525 and suspended 39 individual occupational licenses for alleged violations in Fiscal Year 20072008

Operationsrsquo field staff also collects urine and blood samples from racing animals that are analyzed by the University of Florida College of Veterinary Medicinersquos Racing Laboratory for prohibited substances State veterinarians and veterinary assistants collected 82767 samples that included 64254 greyhound urine samples 8830 horse urine samples 9679 horse blood samples and 4 investigative samples during Fiscal Year 20072008 There were 148 positive findings of impermissible substances in the samples collected

OFFICE OF INVESTIGATIONS

The Investigationsrsquo staff examines statutory and rule violations that occur in cardroom pari-mutuel and slot machine gaming industry as well as drug positives identified by the University of Florida College of Veterinary Medicine Racing Laboratory The investigations vary in complexity from investigating falsified license applications and animal cruelty to the use of performance altering medications andor illegal substances during races An investigative case may result in issuance of administrative fines penalties or hearings before the division director or a designated hearing officer or referrals to either regulatory or law enforcement agencies for criminal prosecution During Fiscal Year 20072008 there were 873 investigations conducted including 127 drug positives and 94 slot related ones

The Investigationsrsquo staff also conducts background examinations of potential permitholders This involves an in-depth review of the applicantsrsquo personal and financial records in order to insure compliance with Sections 550054 5501815 and 849086 of the Florida Statutes In addition the Investigationsrsquo staff conducts in-depth inspections of cardrooms pari-mutuel facilities and slot machine facilities both prior to opening as well as throughout the operating year

4

OFFICE OF SLOT OPERATIONS

The Slot Operationsrsquo staff is responsible for overseeing state personnel located at each of the three pari-mutuel facilities in Broward County that have slot machine gaming To ensure the integrity of slot machine gaming activity the Slot Operationsrsquo staff oversees the day-to-day operations at the slot machine facilities performs daily revenue reconciliations verifies that every slot machine has been certified by an independent testing lab issues slot machine occupational licenses to individuals and ensures slot machine gaming activity is in compliance with the requirements of Chapter 551 Florida Statutes Chapter 61D-14 Florida Administrative Code as well as the internal controls of the individual facilities

During Fiscal Year 20072008 the Slot Operationsrsquo staff completed 3354 inspections Of those 241 items were found to be non-compliant of which 26 were turned over to Investigations and 44 were turned over to the Departmentrsquos Office of the General Counsel for formal proceedings Slot machine facilities were notified of 206 observations so that appropriate internal action including employee disciplinary action advanced training andor re-training of facility personnel could occur There were also 327 voluntarily or involuntary patron exclusions from the slot machine facilities There were 260 shipments of authorized slot machines and components which required the verification of 2723 parts The Slot Operationsrsquo staff authorized and participated in 8061 slot machine conversions denomination andor game theme changes slot machine relocations and other related slot machine changes

OFFICE OF REVENUE AND FINANCIAL ANALYSIS

The Revenue and Financial Analysis staff is responsible for safeguarding and accounting for state revenues in accordance with Florida Statutes and Florida Administrative Code as it relates to cardroom pari-mutuel and slot gaming activities The staff develops revenue projections for the Revenue Estimating Conferences maintain cashflow statements for timely transfer to the state General Fund and to the Education Enhancement Trust Fund provides oversight of the divisionrsquos budget develops the annual report and determine fiscal impacts on proposed legislation impacting the industry

During Fiscal Year 20072008 $168776744 in state revenues pertaining to cardroom pari-mutuel and slot machine gaming were collected The Revenue and Financial Analysis staff also reconciled 631 permitholder monthly remittance reports conducted 29 charity day audits and 33 uniform annual report audits The Revenue and Financial Analysis staff compiles statistical information for cardroom pari-mutuel and slot machine gaming and performs analyses requested by the Department the Executive Office of the Governor the Legislature and industry

5

Events Shaping the 20072008 RacingGaming Season in Florida

bull On September 7 2008 the division amended Chapters 61D-11 and 12 Florida Administrative Code as a result of the acts amending Chapter 849086 Florida Statutes pertaining to cardroom gaming which passed during the 2007 Legislative Session The amendments to Chapter 61D-11 Florida Administrative Code establish more comprehensive surveillance standards detailed procedures for inspections of new or modified cardrooms more comprehensive internal control standards for cardroom operators procedural requirements for games of Texas Hold-em without betting limits and procedural requirements for dealer responsibilities and dealer tips

bull As a result of a ruling by the Division of Administrative Hearings pari-mutuel facilities with multiple permits that have multiple cardroom licenses are now authorized to operate each license a cumulative 12 hours each day potentially operating 24 hours a day

bull Daytona Beach Kennel Club recently sold their 60-year old facility which was adjacent to a major NASCAR racetrack to the owners of the Daytona International Speedway The original pari-mutuel racetrack was established in the summer of 1948 and was first known as the Volusia County Kennel Club The new $30 million 53000-square foot Daytona Beach Kennel Club and Poker Room opened on May 23 2008

bull Three new cardrooms began operations at existing pari-mutuel facilities which included Fort Pierce Jai Alai Second Chance Poker and Jai Alai and Orange Park Kennel Club Increasing the number of licensed cardrooms from eighteen to twenty-one

bull On January 10 2008 the division amended Rule 61D-7020(1) Florida Administrative Code to allow wagers in increments other than $1 such as 10 cent superfectas or 50 cent exactas

bull There has been a renewed interest in permits to operate quarter horse facilities Quarter horse permits for Hamilton Downs Inc and ELH Jefferson LLC were issued by the division on June 20 2007 and December 21 2007 respectively During the fiscal year the division had as many as seven permitholder applications under review with each application demonstrating intent to operate a cardroom at the new quarter horse facilities

bull In 1996 the Legislature passed Chapter 1996-364 Laws of Florida as a general act covering the entire state In September 2007 the Florida Supreme Court ruled Section 550615(6) Florida Statutes to be unconstitutional The justices found the act should have been a local bill because it only affects South Florida tracks The high court upheld two lower court decisions that also found the law unconstitutionally restricted the tracks

6

STA

TIS

TIC

AL

SE

CTI

ON

FISCAL YEARS COMPARATIVE DATA

Beginning with the 19311932 Fiscal Year the state began collecting taxes on pari-mutuel wagering In most recent years pari-mutuel handle has steadily declined During that initial year the pari-mutuel industry operated 462 racing days in Florida which resulted in state revenue of $737301 total paid attendance of 1157161 and total pari-mutuel handle of $17365424

Since Fiscal Year 19311932 approximately $684 billion in pari-mutuel handle wagered resulted in nearly $43 billion in state revenue This fiscal year total handle was approximately $13 billion and state revenue was $257 million from 4857 cumulative operating days

Over the last ten years pari-mutuel wagering has experienced a 209 percent decline in handle and total state revenue has decreased 592 percent even with a 28 percent increase in the number of racing days Shown below is a summary of pari-mutuel handle and state revenue for Fiscal Years 19981999 through 20072008

PARI-MUTUEL HANDLE AND STATE REVENUE SUMMARY

Fiscal Year

19981999

19992000

20002001

20012002

20022003

20032004

20042005

20052006

20062007

20072008

Number of Racing Days

4725

4674

4592

4614

4365

4459

4424

4993

5592

4857

Total Paid Attendance

3621059

3437073

3040755

2836869

2742429

2804583

2135044

2066192

2351126

1419748

Total Pari-Mutuel

Handle

$1698689089

$1743358947

$1700704003

$1696360808

$1634786514

$1539122995

$1489330477

$1514758761

$1480427370

$1343912504

Total State Revenue (1)

$62934837

$59785130

$36819451

$37114026

$34335380

$34218813

$33199857

$35178969

$30214151

$25657727

State Revenue as a Percent

of Handle

371

343

217

219

210

222

223

232

204

191

(1) Beginning 20062007 this figure includes state revenue from pari-mutuel performances and other state revenue and does not include any state revenue from cardroom and slot operations

Note Beginning 19971998 data from charityscholarship performances are included in the number of racing days and total pari-mutuel handle

7

_- I I I I

--- I I I I

--- I I I I _- I I I I

----- I I I I - I I I I -

- I I I I -

- I I I I

- I I I I I I I I

lI I I

lI I I

lI I I

Jf I I

~ I I

~ I I

lr I I

lr I I

- I I

HISTORICAL PARI-MUTUEL WAGERING ACTIVITY Fi

scal

Yea

r

2008

2007

2006

2005

2004

2003

2002

2001

2000

1999

0 200

Jai Alai Total Handle

400

Pari-Mutuel Handle by Industry Fiscal Years 19981999-20072008

600 800 1000 1200 Handle ($ in millions)

Greyhound Total Handle Horse Total Handle

1400 1600

Total Handle

1800

Fisc

al Y

ear

2008

2007

2006

2005

2004

2003

2002

2001

2000

1999

0 5 10

Jai Alai State Revenue

15

State Tax Revenue by Industry Fiscal Years 19981999-20072008

20 25 30 35 40 45 50

State Revenue ($ in millions)

Horse State Revenue Greyhound State Revenue

55 60 65

Total State Revenue

70

8

I

- I

- I

- I

- I

- I

- I

- I

- I

- I

I

-- I I

-- I I I

- I I I

- I I I

- I - I I

- I - I I

-- I - I

-- I - I

-- I I

-

HISTORICAL PARI-MUTUEL WAGERING ACTIVITY Fi

scal

Yea

r

2008

2007

2006

2005

2004

2003

2002

2001

2000

1999

0 200

Simulcast

Total Pari-Mutuel Handle ALL PERMITHOLDERS

Fiscal Years 19981999-20072008

400 600 800 1000 1200 1400 1600 Handle ($ in millions)

Intertrack Simulcast Intertrack LiveOntrack Total Handle

1800

Fisc

al Y

ear

2008

2007

2006

2005

2004

2003

2002

2001

2000

1999

00 05 10

Total Tax as a Percentage of Handle ALL INDUSTRIES

Fiscal Years 19981999-20072008

15 20 25 30 35 40 45 50 55 60

Effective Tax Rate

Jai Alai Horse Greyhound

65

9

I I I I I I I

7 I I I I I I I

I I I I I I I I I I I I I I I I

7 I I I I I I I I I I I I I I

7 I I I I I I I

I I I I I I I

7 I I I I I I I I I I I I I I

I I I I I I I I I I I I I I I

-I I I I I I I I

I I I I I I I I -

I I I I I I I I -

I I I I I I I I -

I I I I I I I I -

I I I I I I I I -

I I I I I I I I -

I I I I I I I I

I I I I I I I I -I I I I

HISTORICAL PARI-MUTUEL WAGERING ACTIVITY

0 500 1000 1500 2000 2500 3000 3500 4000 4500 5000 5500 6000 6500 7000

Performances

1999

2000

2001

2002

2003

2004

2005

2006

2007

2008

Fisc

al Y

ear

Number of Pari-Mutuel Performances Fiscal Years 19981999-20072008

Horse Performances Jai Alai Performances Greyhound Performances Total Performances

0 10 20 30 40 50 60 70 80 90 100 110 120 130

Purses Paid ($ in millions)

1999

2000

2001

2002

2003

2004

2005

2006

2007

2008

Fisc

al Y

ear

Purses Paid Fiscal Years 19981999-20072008

Greyhound Purses Paid Horse Purses Paid Total Purses Paid

10

COMPONENTS OF PARI-MUTUEL HANDLE FROM PERFORMANCES

Fiscal Year 20072008

Greyhound Racing Associations Bet Miami Greyhounds Daytona Beach Kennel Club Inc Derby Lane Ebro Dog Track Flagler Greyhound Track Jacksonville Kennel Club Inc Jefferson County Kennel Club Inc Mardi Gras Racetrack and Gaming Center Melbourne Greyhound Park LLC Naples-Ft Myers Greyhound Track Orange Park Kennel Club Inc Palm Beach Kennel Club Penn Sanford LLC dba Sanford-Orlando Kennel Club Pensacola Greyhound Track Inc SOKC LLC dba Sanford-Orlando Kennel Club Sarasota Kennel Club Inc St Johns Greyhound Park Tampa Greyhound Track

Total Greyhound Tracks

Jai Alai Frontons Dania Jai Alai Ft Pierce Jai Alai Hamilton Jai Alai and Poker Miami Jai Alai Ocala Jai Alai Orlando-Seminole Jai Alai Summer Jai Alai Summersport Enterprises Ltd

Total Jai Alai Frontons

Thoroughbred Racing Associations Calder Race Course Inc Gulfstream Park Racing Association Inc Tampa Bay Downs Inc Tropical Park Inc

Total Thoroughbred Tracks

Harness Racing Associations Isle Casino and Racing at Pompano Park

TOTAL FOR ALL TRACKS AND FRONTONS

Permitholder Daily Revenues From

License Tax on Total Paid Pari-Mutuel Public Fee Handle To Charities Handle Pool

$157860 $557835 $46373 $3876890 $15130795 80000 115146 41250 3805493 10349152 88000 555840 211294 11145469 38266449

264480 172623 22216 851124 3006195 372100 992214 37588 5301141 21930356 50240 305108 186196 5308979 18720666

206480 104677 9533 364141 1587986 98720 347606 47543 4316571 15154299 18800 2144 2858 81254 259326

253680 980923 94205 7281190 28498722 13200 0 138830 5113310 16853836

328900 2365688 153267 18307505 68041622 2080 1780 0 1231564 4135228

87200 72335 0 692751 2462394 11200 0 31056 1282295 4427694 81760 148147 49764 2490255 9312555

122740 829104 164593 7692885 28166381 106000 638687 145493 6237388 22738813

$2343440 $8189857 $1382059 $85380205 $309042469

$130840 $0 $5160 $4294146 $13380674 14080 0 2 87947 267669 32000 0 0 (30711) 3281

118800 0 8100 4751344 13424214 13840 0 0 45509 160224 45880 0 2170 404278 1483017

111120 0 12083 4286504 12591640 93320 0 3243 3021542 9903662

$559880 $0 $30758 $16860559 $51214381

$204700 $4219367 $358053 $61841304 $247966283 136800 2207273 238706 42628999 157782609 173500 1815338 129183 25238099 100212769 103200 1740114 287786 27560457 111094972

$618200 $9982092 $1013728 $157268859 $617056633

360600 938368 25141 17737336 63907939

$3882120 $19110317 $2451686 $277246959 $1041221422

Total Handle

$19769753 14391041 50267052 4316638

28633399 24571189 2272817

19964739 364382

37108720 22119176 89196982 5370652 3314680 5752245

12082481 36975703 29866381

$406338030

$17810820 369698

4570 18302458

219573 1935345

17001347 13021767

$68665578

$314589707 202994387 127568889 140786529

$785939512

82969384

$1343912504

11

TOTAL STATE REVENUE FROM PERFORMANCES

ITW ITW SIM CHARITY

PERFORMANCES Daily Total Live Daily Total Simulcast Daily TOTAL TAXES

Fiscal Year 20072008 Tax on License Taxes and License Taxes and License and FEES Handle Fee Fees Collected Fee Fees Collected Fee COLLECTED

Greyhound Racing Associations Bet Miami Greyhounds $125816 $93440 $219256 $217114 $56000 $273114 $149645 $65260 $8420 $715695 Daytona Beach Kennel Club Inc 76519 66080 142599 0 0 0 38627 0 13920 195146 Derby Lane 232337 74080 306417 0 0 0 323503 0 13920 643840 Ebro Dog Track 172623 252240 424863 0 0 0 0 0 12240 437103 Flagler Greyhound Track 264729 237840 502569 325439 125500 450939 384364 17682 8760 1364314 Jacksonville Kennel Club Inc 93588 37040 130628 0 0 0 211520 0 13200 355348 Jefferson County Kennel Club Inc 104677 200240 304917 0 0 0 0 0 6240 311157 Mardi Gras Racetrack and Gaming Center 89049 62720 151769 112358 27500 139858 107298 38901 8500 446326 Melbourne Greyhound Park LLC 2144 14000 16144 0 0 0 0 0 4800 20944 Naples-Ft Myers Greyhound Track 608566 240960 849526 0 0 0 372357 0 12720 1234603 Orange Park Kennel Club Inc 0 0 0 0 0 0 0 0 13200 13200 Palm Beach Kennel Club 1092958 314480 1407438 258 500 758 1272472 0 13920 2694588 Penn Sanford LLC dba Sanford-Orlando Kennel Club 1780 2080 3860 0 0 0 0 0 0 3860 Pensacola Greyhound Track Inc 72335 87200 159535 0 0 0 0 0 0 159535 SOKC LLC dba Sanford-Orlando Kennel Club 0 0 0 0 0 0 0 0 11200 11200 Sarasota Kennel Club Inc 148147 72800 220947 0 0 0 0 0 8960 229907 St Johns Greyhound Park 257580 108960 366540 62 80 142 571424 38 13700 951844 Tampa Greyhound Track 276322 92080 368402 0 0 0 362365 0 13920 744687

Total Greyhound Tracks $3619170 $1956240 $5575410 $655231 $209580 $864811 $3793575 $121881 $177620 $10533297

Jai Alai Frontons Dania Jai Alai $0 $128760 $128760 $0 $0 $0 $0 $0 $2080 $130840 Ft Pierce Jai Alai 0 13440 13440 0 0 0 0 0 640 14080 Hamilton Jai Alai and Poker 0 32000 32000 0 0 0 0 0 0 32000 Miami Jai Alai 0 117680 117680 0 0 0 0 0 1120 118800 Ocala Jai Alai 0 13840 13840 0 0 0 0 0 0 13840 Orlando-Seminole Jai Alai 0 42480 42480 0 0 0 0 0 3400 45880 Summer Jai Alai 0 110000 110000 0 0 0 0 0 1120 111120 Summersport Enterprises Ltd 0 92280 92280 0 0 0 0 0 1040 93320

Total Jai Alai Frontons $0 $550480 $550480 $0 $0 $0 $0 $0 $9400 $559880

Thoroughbred Racing Associations Calder Race Course Inc $104359 $108300 $212659 $360227 $85500 $445727 $357344 $3397437 $10900 $4424067 Gulfstream Park Racing Association Inc 189920 77100 267020 144763 52000 196763 538374 1334216 7700 2344073 Tampa Bay Downs Inc 119157 93600 212757 55058 71500 126558 447166 1193957 8400 1988838 Tropical Park Inc 67324 57900 125224 120466 37000 157466 221120 1331204 8300 1843314

Total Thoroughbred Tracks $480760 $336900 $817660 $680514 $246000 $926514 $1564004 $7256814 $35300 $10600292

Harness Racing Associations Isle Casino and Racing at Pompano Park 42939 172500 215439 122277 179500 301777 142554 630598 8600 1298968

$4142869 $3016120 $7158989 $1458022 $635080 $2093102 $5500133 $8009293 $230920 $22992437

LIVE SIMULCAST

Tax on Handle

TOTAL FOR ALL TRACKS AND FRONTONS

Tax on Handle

Tax on Handle

12

~~ TOTAL REGULAR AND CHARITYSCHOLARSHIP HANDLE

TOTAL ON-TRACK TOTAL CHARITY Fiscal Year 20072008 REGULAR SCHOLARSHIP TOTAL

Live Simulcast ITW ITWS HANDLE Live Simulcast ITW ITWS HANDLE HANDLE Greyhound Racing Associations

Bet Miami Greyhounds $3833669 $8186102 $5194870 $1814603 $19029244 $196027 $279947 $198800 $65735 $740509 $19769753 Daytona Beach Kennel Club Inc 8965786 0 4835225 0 13801011 476535 0 113495 0 590030 14391041 Derby Lane 19469861 0 27585376 0 47055237 1629919 0 1581896 0 3211815 50267052 Ebro Dog Track 4024328 0 0 0 4024328 292310 0 0 0 292310 4316638 Flagler Greyhound Track 6865777 8916036 11784845 477450 28044108 194921 182966 191590 19814 589291 28633399 Jacksonville Kennel Club Inc 5648512 0 15977689 0 21626201 958575 0 1986413 0 2944988 24571189 Jefferson County Kennel Club Inc 2147387 0 0 0 2147387 125430 0 0 0 125430 2272817 Mardi Gras Racetrack and Gaming Center 5339206 5561303 6553391 1742787 19196687 227427 247812 210221 82592 768052 19964739 Melbourne Greyhound Park LLC 326774 0 0 0 326774 37608 0 0 0 37608 364382 Naples-Ft Myers Greyhound Track 18381148 0 17109249 0 35490397 898219 0 720104 0 1618323 37108720 Orange Park Kennel Club Inc 4801506 0 14836862 0 19638368 646499 0 1834309 0 2480808 22119176 Palm Beach Kennel Club 32228122 4691 54225562 0 86458375 1267445 0 1471162 0 2738607 89196982 Penn Sanford LLC dba Sanford-Orlando Kennel Club 5370652 0 0 0 5370652 0 0 0 0 0 5370652 Pensacola Greyhound Track Inc 3314680 0 0 0 3314680 0 0 0 0 0 3314680 SOKC LLC dba Sanford-Orlando Kennel Club 5343612 0 0 0 5343612 408633 0 0 0 408633 5752245 Sarasota Kennel Club Inc 11427693 0 0 0 11427693 654788 0 0 0 654788 12082481 St Johns Greyhound Park 8688455 1132 25569200 980 34259767 656853 35651 1775288 248144 2715936 36975703 Tampa Greyhound Track 10596134 0 17004410 0 27600544 992429 0 1273408 0 2265837 29866381

Total Greyhound Tracks $156773302 $22669264 $200676679 $4035820 $384155065 $9663618 $746376 $11356686 $416285 $22182965 $406338030

Jai Alai Frontons Dania Jai Alai $6757107 $0 $10766965 $0 $17524072 $101995 $0 $184753 $0 $286748 $17810820 Ft Pierce Jai Alai 322073 0 0 0 322073 47625 0 0 0 47625 369698 Hamilton Jai Alai and Poker 4570 0 0 0 4570 0 0 0 0 0 4570 Miami Jai Alai 8157583 0 9916754 0 18074337 112451 0 115670 0 228121 18302458 Ocala Jai Alai 219573 0 0 0 219573 0 0 0 0 0 219573 Orlando-Seminole Jai Alai 1650402 0 0 0 1650402 284943 0 0 0 284943 1935345 Summer Jai Alai 7253454 0 9441821 0 16695275 161570 0 144502 0 306072 17001347 Summersport Enterprises Ltd 4755818 0 8120584 0 12876402 42089 0 103276 0 145365 13021767

Total Jai Alai Frontons $29120580 $0 $38246124 $0 $67366704 $750673 $0 $548201 $0 $1298874 $68665578

Thoroughbred Racing Associations Calder Race Course Inc $28216348 $72045482 $20618763 $167887236 $288767829 $3875484 $5752794 $2595863 $13597737 $25821878 $314589707 Gulfstream Park Racing Association Inc 37984083 28952547 36561065 78123591 181621286 6051713 3267574 4686871 7366943 21373101 202994387 Tampa Bay Downs Inc 23831381 11011575 31874047 51168043 117885046 2855206 656663 3419660 2752314 9683843 127568889 Tropical Park Inc 13464854 24093289 13839256 68208192 119605591 3160753 5077513 2442191 10500481 21180938 140786529

Total Thoroughbred Tracks $103496666 $136102893 $102893131 $365387062 $707879752 $15943156 $14754544 $13144585 $34217475 $78059760 $785939512

Harness Racing Associations Isle Casino and Racing at Pompano Park 8587725 24455443 4583236 43135142 80761546 465991 586381 250704 904762 2207838 82969384

$297978273 $183227600 $346399170 $412558024 $1240163067 $26823438 $16087301 $25300176 $35538522 $103749437 $1343912504 TOTAL FOR ALL TRACKS AND FRONTONS

ON-TRACK INTERTRACK INTERTRACK

13

TOTAL INTERTRACK WAGERING HANDLE BY GUEST

Fiscal Year 20072008 HOST PERMITHOLDER

BET MIAMI DERBY MARDI NAPLES-FT ORANGE PALM TAMPA GUEST FACILITY GREYHOUNDS DAYTONA LANE FLAGLER JACKSONVILLE GRAS MYERS PARK BEACH ST JOHNS GREYHOUND Greyhound Permitholders

Bet Miami Greyhounds $0 $320197 $522053 $1873321 $734696 $0 $732912 $171332 $2653670 $638505 $1061095 Daytona Beach Kennel Club Inc 1615503 0 1216806 485674 912428 1259791 611658 729306 2386598 1320392 750606 Derby Lane 544667 531756 0 1137788 1355439 713136 1876676 1316221 6189801 2142104 424324 Ebro Dog Track 0 0 1544204 0 132712 0 0 237560 873791 295657 768919 Flagler Greyhound Track 1863313 376651 1177705 0 708132 1993029 1250968 620715 4157527 1102814 871858 Jacksonville Kennel Club Inc 430304 764230 1892881 1486155 3395250 455663 2046646 3092876 4779286 5163777 1277721 Jefferson County Kennel Club Inc 0 0 1106909 0 500652 0 0 367389 0 754375 523383 Mardi Gras Racetrack and Gaming Center 0 173383 919445 1395277 31513 0 846620 451971 2094233 492218 0 Melbourne Greyhound Park LLC 120866 187735 642527 500406 359304 204608 711972 415152 2427931 657331 439604 Naples-Ft Myers Greyhound Track 344359 201779 1166263 1129393 403966 414918 0 444709 2947014 615076 670074 Orange Park Kennel Club Inc 457203 428460 2138015 471407 0 447727 1580300 0 2757550 0 1323773 Palm Beach Kennel Club 331335 267893 1741971 1484008 1422456 536756 1678806 1408358 0 2304419 1132490 Penn Sanford LLC dba Sanford-Orlando Kennel Club 42185 128933 1263696 175427 1390843 56063 749203 0 2339731 929328 1078437 Pensacola Greyhound Track Inc 0 0 0 0 1556828 0 0 1501860 0 2445089 0 SOKC LLC dba Sanford-Orlando Kennel Club 0 136278 1460782 17916 0 0 1200366 1112656 2350709 1009985 628560 Sarasota Kennel Club Inc 0 0 2794343 0 845857 0 1464099 680743 3992092 1265819 1580876 St Johns Greyhound Park 163222 252297 694747 466575 1453801 170318 568502 1395926 3227075 2095710 477565 Tampa Greyhound Track 316644 718625 5073411 1048070 1056231 446493 1607376 978959 4501893 1591192 2940790

Total Greyhound Permitholders $6229601 $4488217 $25355758 $11671417 $16260108 $6698502 $16926104 $14925733 $47678901 $24823791 $15950075

Jai Alai Permitholders Dania Jai Alai $429125 $0 $0 $0 $0 $1276948 $0 $0 $0 $0 $5547 Ft Pierce Jai Alai 100339 0 381557 271582 321939 124856 0 294208 2406445 482664 233847 Hamilton Jai Alai and Poker 157941 222141 588812 0 477027 185506 0 550517 828278 764400 330268 Miami Jai Alai 0 0 0 0 0 0 0 0 0 0 0 Ocala Jai Alai 58602 124485 308864 530700 270602 71637 255820 264022 1114630 471277 213271 Orlando-Seminole Jai Alai 0 0 0 0 0 0 0 0 0 0 0 Summer Jai Alai 0 0 0 0 0 0 0 0 0 0 0 Summersport Enterprises Ltd 109949 0 0 0 0 0 0 0 0 0 0

Total Jai Alai Permitholders $855956 $346626 $1279233 $802282 $1069568 $1658947 $255820 $1108747 $4349353 $1718341 $782933

Thoroughbred Permitholders Calder Race Course Inc $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 Gulfstream Park Racing Association Inc 0 0 0 0 0 0 0 0 0 0 0 Ocala Breeders Sales 0 0 370093 0 249776 0 0 235185 1113285 383067 197233 Tampa Bay Downs Inc 0 113877 2162188 0 384650 0 647429 401506 1842662 668413 1347577 Tropical Park Inc 0 0 0 0 0 0 0 0 0 0 0

Total Thoroughbred Permitholders $0 $113877 $2532281 $0 $634426 $0 $647429 $636691 $2955947 $1051480 $1544810

Harness Permitholders Isle Casino and Racing at Pompano Park 188451 0 0 0 0 231542 0 0 712523 0 0

TOTAL FOR ALL PERMITHOLDERS $7274008 $4948720 $29167272 $12473699 $17964102 $8588991 $17829353 $16671171 $55696724 $27593612 $18277818

Note Figures above include handle from charityscholarship performances

CO

NTIN

UED

ON

NEXT PA

GE

14

TOTAL INTERTRACK WAGERING HANDLE BY GUEST

scal Year 20072008Fi

GUEST FACILITY G

DANIA MIAMI SUMMER SUMMERSPORT

HOST PERMITHO

CALDER

LDER

GULFSTREAM PARK

TAMPA BAY DOWNS

TROPICAL PARK

POMPANO PARK

reyhound Permitholders Bet Miami Greyhounds $71455 $0 $0 $25308 $2143688 $0 $0 $1027407 $3217279 Daytona Beach Kennel Club Inc 370884 345355 342578 306303 6219441 2065226 3582421 2274939 2035961 Derby Lane 400206 1298627 1174660 263459 14341493 4553604 9231214 5623223 2387288 Ebro Dog Track 206059 0 0 158723 1655725 881390 461380 542785 0 Flagler Greyhound Track 0 0 0 0 3259551 2135726 29664 1234231 3439140 Jacksonville Kennel Club Inc 297686 461290 449578 203737 2770002 1062284 1486389 1086663 372800 Jefferson County Kennel Club Inc 118961 0 0 85971 0 0 0 0 0 Mardi Gras Racetrack and Gaming Center 171394 0 0 0 573637 1234654 42321 11218 2615036 Melbourne Greyhound Park LLC 718179 755821 715685 535087 8474187 3668978 4643641 3482257 782535 Naples-Ft Myers Greyhound Track 0 0 0 0 11388928 6214826 8361375 4907703 2010190 Orange Park Kennel Club Inc 176546 186694 213201 129328 1512972 419695 750773 274779 430038 Palm Beach Kennel Club 848458 936196 820191 632213 30944142 23306276 4142773 14610322 5946803 Penn Sanford LLC dba Sanford-Orlando Kennel Club 0 0 0 0 7383469 0 276649 669083 692069 Pensacola Greyhound Track Inc 0 0 0 0 773982 456119 765260 337408 0 SOKC LLC dba Sanford-Orlando Kennel Club 0 0 0 0 94737 2341357 3735226 1928848 870482 Sarasota Kennel Club Inc 0 0 0 0 8935731 3700307 5828683 3779169 954848 St Johns Greyhound Park 133286 271383 295950 99738 8155143 2954537 4327535 2972357 1527437 Tampa Greyhound Track

tal Greyhound Permitholders

305842 923442 874931 223579 8065750 2544039 5201448 3179327 1900483

To $3818956 $5178808 $4886774 $2663446 $116692578 $57539018 $52866752 $47941719 $29182389

Jai Alai Permitholders Dania Jai Alai $0 $1070874 $342315 $0 $1041847 $1387400 $40658 $308989 $3159556 Ft Pierce Jai Alai 174820 826347 827691 151636 5119725 2061530 2744884 1893526 842688 Hamilton Jai Alai and Poker 178401 63707 42454 130251 1157486 398501 724541 413077 59 Miami Jai Alai 1798880 0 0 365501 34545 178485 11806 139815 1039975 Ocala Jai Alai 244059 425447 463032 88189 2906187 970679 1851799 969720 527893 Orlando-Seminole Jai Alai 1516478 1362163 1300096 1294233 17003078 5123321 9319740 6138759 5516055 Summer Jai Alai 594269 0 0 1423895 484200 0 0 52935 920611 Summersport Enterprises Ltd 0 210554 870130 0 1523238 0 0 473522 2642604

Total Jai Alai Permitholders $4506907 $3959092 $3845718 $3453705 $29270306 $10119916 $14693428 $10390343 $14649441

Thoroughbred Permitholders Calder Race Course Inc $0 $0 $0 $0 $0 $0 $657951 $0 $0 Gulfstream Park Racing Association Inc 0 0 0 0 16936195 0 7820112 11772505 0 Ocala Breeders Sales 81731 237652 236304 52614 10097325 3809993 5775492 3730895 1002588 Tampa Bay Downs Inc 164752 656872 617527 132035 23225339 8488681 0 9993847 3386258 Tropical Park Inc

tal Thoroughbred Permitholders

0 0 0 0 0 30206293 4621554 0 653168

To

H

T

$246483 $894524 $853831 $184649 $50258859 $42504967 $18875109 $25497247 $5042014

arness Permitholders Isle Casino and Racing at Pompano Park 2379372 0 0 1922060 8477856 16574569 2778775 11160811 0

OTAL FOR ALL PERMITHOLDERS $10951718 $10032424 $9586323 $8223860 $204699599 $126738470 $89214064 $94990120 $48873844

CO

NTIN

UED

FRO

M PR

EVIOU

S PAG

E

TOTAL

$15192918 28831870 55505686 7758905

24221024 32975218 3457640

11052920 30443806 41220573 13698461 94495866 17175116 7836546

16887902 35822567 31703104 43498525

$511778647

$9063259 19260284 7213367 3569007

12130915 48573923 3475910 5829997

$109116662

$657951 36528812 27573233 54233613 35481015

$154474624

44425959

$819795892

Note Figures above include handle from charityscholarship performances

15

CHARITY AND SCHOLARSHIP PERFORMANCES

Each permitholder may operate up to five additional days designated as charity or scholarship days during their regular meet Proceeds from these additional days are paid to approved charities major state and private institutions of higher learning community colleges the Historic Resources Operating Trust Fund or the Board of Governors Operations and Maintenance Trust Fund A list of proposed recipients is submitted annually by the permitholder to the division Typically the amount contributed to charitable organizations is determined by calculating the amount of taxes due to the state had it been a regular performance A minimum of $2469657 was paid to charitable organizations during Fiscal Year 20072008 bringing the total proceeds disbursed since 1985 to $64738381

RACING SCHOLARSHIP TRUST FUND

The Board of Governors Operations and Maintenance Trust Fund within the Department of Education is used to provide scholarships to deserving students who are attending Floridas colleges and universities A total of $16872378 has been paid to this fund since the program began in 1949 The amount contributed to the fund this fiscal year is detailed below

Racing Scholarship Trust Fund Washington County Kennel Club Inc $3303

Total For 20072008 Fiscal Year $3303

ABANDONED WINNING TICKETS

Abandoned pari-mutuel tickets are winning tickets that remain uncashed for a period of one year The value of greyhound and jai alai abandoned tickets for live on-track races or games escheat to the state These funds are deposited into the State School Fund for the support and maintenance of Floridas public schools Since 1957 the total paid into this fund is $87881715 The amount collected in abandoned winning tickets for the State School Fund for this fiscal year is detailed below

Abandoned Winning Tickets Greyhound Permitholders $1317137 Jai Alai Permitholders $153173 Total For 20072008 Fiscal Year $1470310

In harness and quarter horse racing abandoned winning tickets are paid to the respective breedersrsquo associations Abandoned winning tickets from thoroughbred horse racing are retained by the permitholder

16

Ibull

CARDROOM COMPARATIVE DATA

During Fiscal Year 20072008 there were 21 licensed permitholders that operated a cardroom at their facility The number of cardroom tables increased from 469 in Fiscal Year 20062007 to 739 i n Fiscal Year 20072008 Cardroom gross receipts increased from $54208544 to $90863855 and as a result total state revenue increased from $5746355 in Fiscal Year 20062007 to $9961385 this fiscal year

Cardroom tax revenue is distributed 50 between the Pari-Mutuel Wagering Trust Fund and th e General Revenue Fund In accordance with Section 849086(13)(h) Florida Statutes one quarter o f the moneys deposited into the Pari-Mutuel Wagering Trust Fund must be distributed to counties an d municipalities that approved the cardroom In October 2008 the division distributed approximatel y $1135798 to the countiesmunicipalities

CARDROOM GROSS RECEIPTS AND TOTAL STATE REVENUE FISCAL YEARS 19981999 THROUGH 20072008

$0 $10 $20 $30 $40 $50 $60 $70 $80 $90

$100

Mill

ions

1998

1999

1999

2000

2000

2001

2001

2002

2002

2003

2003

2004

2004

2005

2005

2006

2006

2007

2007

2008

Cardroom Gross Receipts Total State Revenue

CARDROOM GROSS RECEIPTS AND STATE REVENUE SUMMARY

Fiscal Year Total Cardroom Gross Receipts

Gross Receipts Tax

Table Fees Collected

Total State Revenue (Gross Receipts Tax

plus Table Fees)

Total State Revenue as a

Percent of Gross Receipts

19981999 $4394499 $439351 $120500 $559851 1274 19992000 $3743212 $374321 $101500 $475821 1271 20002001 $3165525 $316552 $74500 $391052 1235 20012002 $2837775 $283778 $76000 $359778 1268 20022003 $2767231 $276723 $74500 $351223 1269 20032004 $18498426 $1849843 $250500 $2100343 1135 20042005 $38089764 $3808977 $238000 $4046977 1062 20052006 $44433359 $4443337 $264000 $4707337 1059 20062007 $54208544 $5420855 $325500 $5746355 1060 20072008 $90863855 $9086385 $875000 $9961385 1096

17

COMPONENTS OF CARDROOM REVENUE BY ASSOCIATION

scal Year 20072008Fi

Greyhound Racing Associations Daytona Beach Kennel Club Inc Derby Lane Ebro Dog Track Flagler Greyhound Track Jefferson County Kennel Club Inc Mardi Gras Racetrack and Gaming Center Melbourne Greyhound Park LLC Naples-Ft Myers Greyhound Track Orange Park Kennel Club Inc Palm Beach Kennel Club Sarasota Kennel Club Inc St Johns Greyhound Park Tampa Greyhound Track tal Greyhound PermitholdersTo

Jai Alai Permitholders DaniaSummersportFt Pierce Jai Alai Hamilton Jai Alai and Poker MiamiSummerJai Alai Ocala Jai Alai

Total Jai Alai Permitholders

Thoroughbred Racing Associations Gulfstream Park Racing Association Inc Tampa Bay Downs Inc tal Thoroughbred PermitholdersTo

Harness Racing Associations Isle Casino and Racing at Pompano Park

TAL FOR ALL PERMITHOLDERSTO

Tournament County Gross Gross Gross Table Fees Total Taxes

Municipality Receipts Receipts Receipts Tax Collected and Fees

Volusia 6398578 484861 688344 72000 760344 Pinellas 6061846 1609561 767141 50000 817141

Washington 3149083 74326 322341 22000 344341 Dade 4289859 40082 432994 18000 450994

Jefferson 1141104 50750 119185 22000 141185 Hallandale 2660545 41690 270223 40000 310223

Brevard 5032809 434380 546719 45000 591719 Lee 5695292 515065 621036 36000 657036

Town of Orange Park 1621387 10852 163224 80000 243224 Palm Beach 9211632 992646 1020428 68000 1088428

Sarasota 3938604 1624165 556277 32000 588277 St Johns 8104392 681412 878580 44000 922580

Hillsborough $2098756 291124 $238988 $22000 $260988 59403886 6850914 6625480 551000 7176480

Hallandale

1147983 244911 139289 26000 165289 St Lucie 921326 21501 94283 74000 168283 Hamilton 1846779 100570 194735 15000 209735

Dade 1330788 57541 138833 48000 186833 Marion 465574 7260 47283 56000 103283

5712450

431783 614423 219000 833423

Broward 3592724 252406 384513 25000 409513 Hillsborough 3299351 986607 428596 38000 466596

6892075 1239013 813109 63000 876109

Broward 9546654 787080 1033373 42000 1075373

$81555065 $9308790 $9086385 $875000 $9961385

(1) 18th of total gross receipts tax is distributed to counties or municipalities

Note Effective July 1 2007 the table fee collected is $1000 per table

18

SLOT COMPARATIVE DATA

Florida pari-mutuel facilities began slot machine operations in Broward County during the 20062007 Fiscal Year On January 29 2008 Miami-Dade County held a local referendum and passed slot machine gaming in their county

During Fiscal Year 20072008 the total amount wagered by patrons was $3023981126 Average daily revenue per slot machine was $182 Total net slot revenue was $241120630 In accordance with Section 551106(2)(a) Florida Statutes the tax rate on net slot machine revenue is 50 as a result the total taxes paid to the state was $120560316

bull Gulfstream Park Racing Association paid $19618764 in taxes representing 16 of the total taxes bull Mardi Gras Racetrack and Gaming Center paid $39550545 in taxes representing 33 of the total taxes and

bull Pompano Park Racing paid $61391007 in taxes representing 51 of the total taxes

Taxes paid on net slot machine revenue were accounted for by the division then immediately transferred to the Department of Educations Educational Enhancement Trust Fund

Gulfstream Operations Began 11152006

Mardi Gras Operations Began 12282006

Pompano Park Operations Began 04142007 TOTAL

FY 200607 FY 200708 FY 200607 FY 200708 FY 200607 FY 200708 FY 200607 FY 200708 Average Number of Machines 834 887 1150 1239 1500 1500 2281 3626 Number of Operating Days 228 366 185 366 78 366 228 366 Average Revenue per Machine $161 $121 $216 $174 $193 $224 $191 $182 Amount Wagered $322637778 $501200320 $517732918 $898612565 $273737770 $1624168241 $1114108466 $3023981126 Amount Won By Patrons $291991699 $458031144 $471834882 $816752882 $251151459 $1492832705 $1014978040 $2771616730

Promotional Credits $0 $3970805 $0 $2819819 $0 $4662829 $0 $11453454 30-Day Unclaimed Tickets $60109 $39156 $231437 $55817 $19988 $109307 $311533 $204280

Winnings withheld from Excluded Persons $0 $0 $0 $5408 $0 $0 $0 $5408 Net Slot Machine Revenue $30706188 $39237527 $46129473 $79101089 $22606298 $122782015 $99441960 $241120631

State Tax Revenue $15353094 $19618764 $23064737 $39550545 $11303149 $61391007 $49720980 $120560316 Permitholder Revenue $15353094 $19618764 $23064737 $39550545 $11303149 $61391007 $49720980 $120560316

FISCAL YEAR 20072008

NET SLOT MACHINE REVENUE PROMOTIONAL CREDITS AMOUNT WON BY PATRONS

Gulfstream $458031144

17

Pompano Park $1496832705

53 Mardi Gras

$816752882 30

Gulfstream $3970805

35

Mardi Gras $2819819

25

Pompano Park $4662829

40

Gulfstream $39237527

16

Mardi Gras $79101089

33

Pompano Park $122782015

51

19

I

_jl -

~ ------

--

__ T

- - -- --- -_IF ~

-

Daily Revenue per Machine Compared to Average Number of Machines For Fiscal Years 20062007 and 20072008

GULFSTREAM PARK RACING AND CASINO

$0 $50

$100 $150 $200 $250 $300 $350 $400 $450

Jul-0

6

Aug-06

Sep-06

Oct-06

Nov-06

Dec-06

Jan-07

Feb-07

Mar-07

Apr-07

May-07

Jun-07

Jul-0

7

Aug-07

Sep-07

Oct-07

Nov-07

Dec-07

Jan-08

Feb-08

Mar-08

Apr-08

May-08

Jun-08

Dai

ly R

even

ue p

er M

achi

ne

0 200 400 600 800 1000 1200 1400 1600 1800 2000

Ave

rage

Num

ber o

f Mac

hine

s

Revenue per Machine Machines

MARDI GRAS RACETRACK AND GAMING CENTER

ISLE CASINO AND RACING AT POMPANO PARK

$0 $50

$100 $150 $200 $250 $300 $350 $400 $450

Jul-0

6

Aug-06

Sep-06

Oct-06

Nov-06

Dec-06

Jan-07

Feb-07

Mar-07

Apr-07

May-07

Jun-07

Jul-0

7

Aug-07

Sep-07

Oct-07

Nov-07

Dec-07

Jan-08

Feb-08

Mar-08

Apr-08

May-08

Jun-08

Dai

ly R

even

ue p

er M

achi

ne

0 200 400 600 800 1000 1200 1400 1600 1800 2000

Ave

rage

Num

ber o

f Mac

hine

s

Revenue per Machine Machines

$0 $50

$100 $150 $200 $250 $300 $350 $400 $450

Jul-0

6

Aug-06

Sep-06

Oct-06

Nov-06

Dec-06

Jan-07

Feb-07

Mar-07

Apr-07

May-07

Jun-07

Jul-0

7

Aug-07

Sep-07

Oct-07

Nov-07

Dec-07

Jan-08

Feb-08

Mar-08

Apr-08

May-08

Jun-08

Dai

ly R

even

ue p

er M

achi

ne

0 200 400 600 800 1000 1200 1400 1600 1800 2000

Ave

rage

Num

ber o

f Mac

hine

s

Revenue per Machine Machines

ALL FACLITIES COMBINED

Dai

ly R

even

ue p

er M

achi

ne $450

$400 $350 $300 $250 $200 $150 $100

$50 $0

l-uJ6 6 6 6 6 7 7 7 7 7 70 -06

-0 -0 -0 -0 -0 -0 -0 -0 -07

-0 0 -g p t v c n b r r y n l- gu e c o e a e a p a u u uA S O N D J F M A JM J A

Revenue per Machine

7 8 807 7 7 7 8 8 8-0 -0 -0 -0 -0 -0 -0 -0 -08

-0p t v c n b r r y ne c o e a e a p a uS O N D J F M A M J

Machines

Ave

rage

Num

ber o

f Mac

hine

s 6000

5000

4000

3000

2000

1000

0

20

DA

TA B

Y A

SS

OC

IATI

ON

FA

CIL

ITY

Pari-Mutuel Facilities by Permit Type

Key

- 16 Greyhound Tracks

6 Jai-Alai Frontons

-0 0

-e

3 Thoroughbred Tracks

1 Harness Track

1 Limited lntertrack Wagering Permit (5506308 FS)

3 Division Regional Offices

21 Cardrooms

3 Slot Machine Gaming Facilities

middot1ton Jai Alai Ham1

P rce Jai Alai Fort 1e ____ ~

h Kennel Club Palm Beac

Dania I Summersport Jai Alai

Mardi Gras Racetrack Bet Miami

Gulfstream Park

Calder Tropical Park

J i Alai middot middot 1 Summer a M1am1

Flagler Greyhound

2008 October 01

21

GREYHOUND ASSOCIATIONS

Florida remains the leader in greyhound racing in the United States with 18 permitholders operating at 13 tracks throughout the state A total of 4479 performances including charity and scholarship performances were conducted during this past fiscal year a decrease of nine percent from the previous fiscal year

During Fiscal Year 20072008 handle wagered at live greyhound performances decreased by 12 percent Intertrack handle wagered on broadcasts of live Florida greyhound performances decreased by 12 percent Simulcast handle wagered on broadcasts of performances from outside the state decreased by 23 percent Intertrack simulcast handle wagered on broadcast of performances from outside the state increased by 12 percent Overall total handle decreased by 13 percent for the Florida greyhound industry

Total paid attendance decreased by 41 percent from the prior year The division reports only paid attendance and does not include free admissions or complimentary passes in its data Total greyhound revenue to the state decreased by 15 percent during Fiscal Year 20072008 The greyhound industry accounted for approximately 46 percent of Floridarsquos total revenue and 31 percent of total handle from pari-mutuel performances

Based on audits conducted by the division greyhound permitholders paid $29048989 in purses during Fiscal Year 20072008 which excludes stakes fees and sponsor contributions The races conducted during the past year by greyhound permitholders is shown in detail on the individual permitholder pages of this section

All of Floridarsquos greyhound permitholders actively sponsor greyhound adoption programs Many of the statersquos greyhound tracks provide for on-site adoption booths animal welfare funding advertising special events and public information Florida Statutes provide that greyhound permitholders receive credits applicable against taxes in an amount equal to the uncashed tickets remitted to the state in the prior fiscal year Each permitholder is required to pay an amount equal to 10 percent of the amount of the credit received to any bona fide organization which promotes or encourages greyhound adoptions During Fiscal Year 20072008 total contributions provided to greyhound adoption units amounted to $201949 which exceeded the minimum statutory requirement

Total Performances 4479 Total Paid Attendance 1006115

Total Racing Days 3514 Total Admission Tax $67344

Bet Miami Greyhounds Broward County

See Mardi Gras Racetrack and Gaming Centers contact information for detail

Meet Period 7012007 to 12312007 and 6012008 to 06302008 at Mardi Gras Racing Results Performances 140 Paid Attendance Racing Days 140 Total Admission Tax Purses Paid $1615540

0 $0

Daytona Beach Kennel Club Inc Volusia County

Website wwwdaytonagreyhoundcom Mailing Address P O Box 11470 Daytona Beach Florida 32120 Street Address 960 South Williamson Road Daytona Beach Florida 32114 Meet Period 7012007 to 6302008 Racing ResultsPerformances 410 Paid Attendance Racing Days 312 Total Admission Tax Purses Paid $1660136

Telephone 3862526484 Fax 3862524808

147081 $507

22

Website Mailing Address Street Address

Meet Period

Racing ResultsPerformances Racing Days Purses Paid

Derby Lane St Petersburg Kennel Club Inc

Pinellas County

wwwderbylanecom P O Box 22099 St Petersburg Florida 33742-2099 10490 Gandy Boulevard St Petersburg Florida 33702-2395

7012007 to 8182007 and 1012008 to 6302008

292 Paid Attendance 198 Total Admission Tax

$3344976

Telephone Fax

3446 $0

7278123235 7278123305

Website MailingStreet Address

Meet Period

Racing ResultsPerformances Racing Days Purses Paid

Ebro Dog Track Washington County Kennel Club Inc

Washington County

wwwebrogreyhoundparkcom 6558 Dog Track Road Ebro Florida 32437

7022007 to 12012007 and 152008 to 6302008

262 Paid Attendance 214 Total Admission Tax

$665281

Telephone Fax

32953 $5720

8502343943 8505354442

Website Mailing Address Street Address

Meet Period

Racing ResultsPerformances Racing Days Purses Paid

Flagler Greyhound Track West Flagler Associates Ltd

Dade County

wwwflaglerdogscom P O Box 350940 Miami Florida 33135-0940 401 NW 38th Court Miami Florida 33126

7012007 to 6302008

361 Paid Attendance 362 Total Admission Tax

$1934808

Telephone Fax

0 $0

3056493000 3056314525

Website Mailing Address Street Address Meet Period Racing Results Performances Racing Days Purses Paid

Jacksonville Kennel Club Inc Duval County

wwwjaxkennelcom P O Box 959 Orange Park Florida 32067-0959 1440 North McDuff Avenue Florida 32205 7012007 to 9032007 and 5282008 to 6302008 at Orange Park

115 Paid Attendance 86 Total Admission Tax

$1413236

Telephone Fax

26204 $0

9046460001 9046460420

Website Mailing Address Street Address

Meet Period

Racing Results Performances Racing Days Purses Paid

Jefferson County Kennel Club Inc Jefferson County

wwwjckcgreyhoundscom P O Box 400 Monticello Florida 32345 3079 North Jefferson Street Monticello Florida 32344

7022007 to 9082007 and 5282008 to 6302008

223 Paid Attendance 223 Total Admission Tax

$576563

Telephone Fax

27160 $2728

8509972561 8509973871

23

Website Mailing Address Street Address

Meet Period

Racing Results Performances Racing Days Purses Paid

Mardi Gras Racetrack and Gaming Center Hartman amp Tyner Inc

Broward County

wwwplaymardigrascom P O Box 2007 Hollywood Florida 33022 831 North Federal Highway Hallandale Beach Florida 33009

1012008 to 5312008

152 Paid Attendance 152 Total Admission Tax

$1597917

Telephone Fax

0 $0

9549243200 9549243143

Website MailingStreet Address Meet Period Racing Results Performances Racing Days Purses Paid

Melbourne Greyhound Park LLC Brevard County

wwwmelbournegreyhoundparkcom 1100 North Wickham Road Melbourne Florida 32935

12262007 to 4262008

107 Paid Attendance 71 Total Admission Tax

$422370

Telephone Fax

21157 $399

3212599800 3212593437

Website Mailing Address Street Address Meet Period Racing Results Performances Racing Days Purses Paid

Naples-Ft Myers Greyhound Track Bonita-Fort Myers Corporation

Lee County wwwnaplesfortmyersdogscom P O Box 2567 Bonita Springs Florida 34133-2567 10601 Bonita Beach Road SW Bonita Springs Florida 34135 7012007 to 6302008

410 Paid Attendance 326 Total Admission Tax

$2298746

Telephone Fax

255495 $37445

2399922411 2399479244

Website Mailing Address Street Address Meet Period Racing Results Performances Racing Days Purses Paid

Orange Park Kennel Club Inc Clay County

wwwjaxkennelcom P O Box 959 Orange Park Florida 32067-0959 455 Park Avenue Orange Park Florida 32073 12052007 to 3102008

112 Paid Attendance 84 Total Admission Tax

$1252565

Telephone Fax

24563 $0

9046460001 9046460420

Website MailingStreet Address Meet Period Racing Results Performances Racing Days Purses Paid

Palm Beach Kennel Club Investment Corporation of Palm Beach

Palm Beach County wwwpbkennelclubcom 1111 North Congress Avenue West Palm Beach Florida 33409-6317 7012007 to 6302008

466 Paid Attendance 363 Total Admission Tax

$4821349

Telephone Fax

220086 $12853

5616832222 5614711298

Website Mailing Address Street Address Meet Period Racing ResultsPerformances Racing Days Purses Paid

Pensacola Greyhound Track Inc Escambia County

wwwpensacolagreyhoundparkcom P O Box 12824 Pensacola Florida 32591-2824 951 Dog Track Road Pensacola Florida 32506-8236 7012007 to 6292008

212 Paid Attendance 165 Total Admission Tax

$725502

Telephone Fax

0 $0

8504558595 8504538883

24

Penn Sanford LLC dba Sanford-Orlando Kennel Club Seminole County

See SOKC LLCs contact information for detail Meet Period 7012007 to 6292008

Racing ResultsPerformances 217 Paid Attendance Racing Days 141 Total Admission Tax Purses Paid $784903

32228 $3867

SOKC LLC dba Sanford-Orlando Kennel Club Seminole County

Website wwwfloridagreyhoundracingcom Mailing Address P O Box 50280 Longwood Florida 32752 Street Address 301 Dog Track Road Longwood Florida 32750 Meet Period 11012007 to 5022008 Racing ResultsPerformances 229 Paid Attendance Racing Days 152 Total Admission Tax Purses Paid $838829

TelephoneFax

41031 $0

4078311600 4078313997

Sarasota Kennel Club Inc Sarasota County

Website wwwsarasotakennelclubcom MailingStreet Address 5400 Bradenton Road Sarasota Florida 34234 Meet Period 7022007 to 5032008 Racing ResultsPerformances 352 Paid Attendance Racing Days 219 Total Admission Tax Purses Paid $1399180

TelephoneFax

145858 $3692

9413557744 9413512207

St Johns Greyhound Park Bayard Raceways Inc

St Johns County Website wwwjaxkennelcom Mailing Address P O Box 959 Orange Park Florida 32067-0959 Street Address 6322 Racetrack Road Jacksonville Florida 32259 Meet Period 9052007 to 12032007 and 3122008 to 5262008 at Orange Park Racing ResultsPerformances 192 Paid Attendance Racing Days 143 Total Admission Tax Purses Paid $1900576

Telephone Fax

28853 $133

9046460001 9046460420

Tampa Greyhound Track Associated Outdoor Clubs Inc

Hillsborough County Website wwwtampadogscom Mailing Address P O Box 8096 Tampa Florida 33674-8096 Street Address 8300 North Nebraska Avenue Tampa Florida 33604 Meet Period 7012007 to 8192007 and (8202007 to 12312007 at Derby Lane) Racing ResultsPerformances 227 Paid Attendance Racing Days 163 Total Admission Tax Purses Paid $1796512

Telephone Fax

0 $0

8139324313 8139325048

25

JAI ALAI FRONTON ASSOCIATIONS

Florida was the first state in the nation to conduct jai alai performances with the first fronton being built in 1926 There are currently eight jai alai permitholders operating at six frontons throughout Florida In fact Florida is now the only state where jai alai games are conducted A total of 1094 regular performances including charity and scholarship performances were conducted during this past fiscal year a decrease of 20 percent from the previous fiscal year

During Fiscal Year 20072008 handle wagered at live jai alai performances decreased by 19 percent Intertrack handle wagered on broadcasts of live Florida jai alai performances decreased by 13 percent There are no longer any other states that conduct jai alai therefore there was no simulcast or intertrack simulcast handle Total handle declined by 16 percent for the Florida jai alai industry

Revenue to the state decreased by three percent during Fiscal Year 20072008 The jai alai industry accounted for approximately two percent of Floridarsquos total revenue and five percent of total handle from pari-mutuel performances Permitholders reported paying $7755267 in playersrsquo awards

Total paid attendance decreased by 52 percent from the prior year The division reports only paid attendance and does not include free admissions or complimentary passes in its data

Total Performances 1094 Total Paid Attendance 160960 Total Gaming Days 833 Total Admission Tax $0

Dania Jai Alai A Divison of the Aragon Group

A Boyd Gaming Company Broward County

Website wwwdania-jai-alaicom Mailing Address P O Box 96 Dania Beach Florida 33004 TelephoneStreet Address 301 East Dania Beach Boulevard Dania Beach Florida 33004 Fax Meet Period 12012007 to 6292008 Gaming ResultsPerformances 240 Paid Attendance 0 Racing Days 180 Total Admission Tax $0 Players Awards Paid $1751505

9549272841 9549209095

Ft Pierce Jai Alai Florida Gaming Centers Inc

St Lucie County Website wwwfla-gamingcom TelephoneMailingStreet Address 1750 South Kings Highway Ft Pierce Florida 34945-3099 Fax Meet Period 4042008 to 5312008 Miscellaneous Revenue to State $34919 (See Section 5509511(4) Florida Statutes for detail) Gaming ResultsPerformances 44 Paid Attendance 0 Racing Days 35 Total Admission Tax $0 Players Awards Paid $150000

7724647500 7724640099

Hamilton Jai Alai and Poker Richmond Entertainment Inc

Hamilton County Website wwwhamiltondownsjaialaicom TelephoneMailingStreet Address 6968 US Highway 129 South Jasper Florida 32052 Fax Meet Period 7012007 to 10252007 Gaming ResultsPerformances 100 Paid Attendance 9220 Racing Days 100 Total Admission Tax $0 Players Awards Paid $205191

3866380011 3866380033

26

Miami Jai Alai Florida Gaming Centers Inc

Dade County

Website wwwfla-gamingcom Telephone MailingStreet Address 3500 NW 37th Avenue Miami Florida 33142 Fax Meet Period 11012007 to 5072008

Gaming Results Performances 216 Paid Attendance 23568 Racing Days 162 Total Admission Tax $0 Players Awards Paid $1986750

3056336400 3056347013

Ocala Jai Alai Second Chance Jai Alai LLC

Marion County

Website wwwocalajaialaicom Mailing Address P O Box 580 Orange Lake Florida 32681 Telephone Street Address 4601 NW Highway 318 Reddick Florida 32686 Fax Meet Period 4032008 to 4302008 Miscellaneous Revenue to State $15733 (See Section 5509511(4) Florida Statutes for detail)

Gaming Results Performances 40 Paid Attendance 0 Racing Days 20 Total Admission Tax $0 Players Awards Paid $102869

3525912345 3525913402

Orlando-Seminole Jai Alai Florida Jai Alai Inc Seminole County

Website wwworlandojaialaicom Mailing Address P O Box 300107 Fern Park Florida 32730 Telephone Street Address 6405 South Highway 17-92 Fern Park Florida 32730 Fax Meet Period 1012008 to 3302008 Miscellaneous Revenue to State $44200 (See Section 5509511(4) Florida Statutes for detail)

Gaming Results Performances 81 Paid Attendance 18578 Racing Days 55 Total Admission Tax $0 Players Awards Paid $303775

4073396221 4078314689

Summer Jai Alai Dade County

See Miami Jai Alais contact information for detail Meet Period 7012007 to 10312007 and 5082008 to 6302008 at Miami Jai Alai

Gaming Results Performances 202 Paid Attendance 72605 Racing Days 152 Total Admission Tax $0 Players Awards Paid $1986750

Summersport Enterprises Ltd A Boyd Gaming Company

Broward County

See Dania Jai Alais contact information for detail Meet Period 7012007 to 11302007 at Dania Jai Alai

Gaming Results Performances 171 Paid Attendance 36989 Racing Days 129 Total Admission Tax $0 Players Awards Paid $1268427

27

THOROUGHBRED ASSOCIATIONS

Florida continues to be a premier thoroughbred racing state with four permitholders operating at three tracks located in Central and South Florida A total of 349 regular performances including charity and scholarship performances were conducted during this past fiscal year which reflects no change from the previous fiscal year

During Fiscal Year 20072008 handle on live thoroughbred performances decreased 23 percent and intertrack handle wagered increased eight percent Simulcast handle wagered on broadcasts of performances from outside the state decreased by 26 percent while intertrack simulcast handle increased by seven percent Overall total handle declined by six percent for the Florida thoroughbred industry

Total revenue to the state during Fiscal Year 20072008 decreased six percent from the prior year The thoroughbred industry accounted for approximately 46 percent of Floridarsquos total revenue and 58 percent of total handle from pari-mutuel performances

Total paid attendance decreased by 20 percent from the prior year The division reports only paid attendance and does not include free admissions or complimentary passes in its data

Total Performances 349 Total Paid Attendance 252673 Total Racing Days 352 Total Admission Tax $53505

Calder Race Course Inc Dade County

Website wwwcalderracecoursecom Mailing Address P O Box 1808 Miami Florida 33055-0808 Street Address 2101 NW 27th Avenue Miami Florida 33056

Meet Period 7012007 to 10142007 and 4252008 to 6302008 Racing ResultsPerformances 109 Paid Attendance Racing Days 109 Total Admission Tax Purses Paid $27295808

Telephone Fax

74495 $15588

3056251311 3056202569

Gulfstream Park Racing Association Inc Broward County

Website wwwcasinoatgulfstreamcomhomehtml MailingStreet Address 901 South Federal Highway Hallandale Beach Florida 33009 Meet Period 1032008 to 4202008 Racing ResultsPerformances 86 Paid Attendance Racing Days 89 Total Admission Tax Purses Paid $30309087

Telephone Fax

0 $0

9544547000 9544546479

Tampa Bay Downs Inc Hillsborough County

Website wwwtampabaydownscom Mailing Address P O Box 2007 Oldsmar Florida 34677 Street Address 11225 Race Track Road Tampa Florida 33626 Meet Period 12082007 to 5042008 Racing ResultsPerformances 94 Paid Attendance Racing Days 94 Total Admission Tax Purses Paid $15474950

Telephone Fax

139683 $30326

8138554401 8132611961

Tropical Park Inc Dade County

See Calders contact information for detail Meet Period 10152007 to 1022008 at Calder Race Course Racing ResultsPerformances 60 Paid Attendance Racing Days 60 Total Admission Tax Purses Paid $12330361

38495 $7591

28

29

HARNESS ASSOCIATIONS

Pompano Park is the only permitholder currently conducting harness horse racing performances in the State of Florida A total of 158 regular performances including charity and scholarship performances were conducted during this past fiscal year a decrease of nine percent from the previous fiscal year

During Fiscal Year 20072008 handle wagered at live harness performances decreased by 12 percent Intertrack handle wagered on broadcasts of live Florida harness performances decreased by 15 percent Simulcast handle wagered on broadcasts of performances from outside the state decreased by 13 percent while intertrack simulcast handle decreased by 13 percent Overall total handle decreased by 13 percent for the Florida harness industry

Total revenue to the state during Fiscal Year 20072008 decreased by nine percent from the prior year The harness industry accounted for approximately six percent of Floridarsquos total revenue and six percent of total handle from pari-mutuel performances

The division reports only paid attendance and does not include free admissions or complimentary passes in its data

Total Performances 158 Total Paid Attendance 0

Total Racing Days 158 Total Admission Tax $0

Isle Casino and Racing at Pompano Park PPI Inc

Broward County

Website wwwtheislepompanoparkcomhomephp Telephone 9549722000 MailingStreet Address 1800 SW Third Street Pompano Beach Florida 33069 Fax 9549780377 Meet Period 7012007 to 6302008

Racing ResultsPerformances 158 Paid Attendance 0 Racing Days 158 Total Admission Tax $0 Purses Paid $12739946

SUMMARY

PARI-MUTUEL INDUSTRY

During Fiscal Year 20072008 the total handle wagered for all classes exceeded $13 billion a decrease of nine percent from the prior fiscal year Total pari-mutuel performances including charity and scholarship performances conducted during Fiscal Year 20072008 decreased by 10 percent from the previous fiscal year

The state realized revenue from regular performances of approximately $25 million a decrease of seven percent from the prior fiscal year Of the $25 million collected greyhound permitholders accounted for 46 percent thoroughbreds for 46 percent harness for 6 percent and jai alai for 2 percent

Total paid attendance decreased 40 percent from the prior year The division reports only paid attendance and does not include free admission or complimentary passes in its data

HORSE RACING

Promotional Programs for Florida-Bred Horses

Florida breeder promotions and award programs are administered by private breeders and owners associations organized to promote ownership and breeding of race horses in the State of Florida Each association conducts its own campaign to enhance the horse breeding industry in the state and provides breeders and owners awards of up to 20 percent of announced gross purses The Florida Standardbred Breeders and Owners Association is funded by the breaks and uncashed tickets from live performances and one percent of the intertrack handle The Quarter Horse Breeders Association is funded by the breaks and the uncashed tickets from live races and one percent of the live and intertrack handle The Florida Thoroughbred Breeders and Ownersrsquo Association awards program is funded by 0955 percent of the live simulcast and intertrack handle as well as 3475 percent of the gross revenue from out-of-state wagers on Florida races

To date the Florida thoroughbred breeding industry has produced 45 national champions including Skip Away the 1998 North American Horse of the Year and Affirmed the last horse to have won the Triple Crown (1978) In 2005 Florida-bred ldquoAfleet Alexrdquo captured two-thirds of the Triple Crown winning the Preakness Stakes (G1) and Belmont Stakes (G1) The industry boasts 110 Florida-bred millionaires 19 classic winners (Kentucky Derby Preakness Stakes and Belmont Stakes) and 20 Breeders Cup Day champions

The Florida Thoroughbred Breedersrsquo and Ownersrsquo Association funds the Florida-bred Stakes Program which is implemented at Floridas thoroughbred racetracks In addition Florida-breds won 346 stakes races including 68 graded stakes and earned more than $41 million in stakes purses Florida-breds banked in excess of $194 million in total North American purse money Through a percentage of pari-mutuel handle Florida thoroughbred permitholders contributed $9542882 to the Florida Thoroughbred Breedersrsquo and Ownersrsquo Association during Fiscal Year 20072008 The FTBOA paid out $5941304 in Breedersrsquo Awards $567000 in Stallion Ownersrsquo Awards and $2112650 through the Florida-bred Stakes Program The Florida-bred Stakes Program includes ldquoThe Sunshine Millionsrdquo at Gulfstream Park ldquoThe Florida Millionrdquo at Calder Race CourseTropical Park ldquoFlorida Cup Dayrdquo at Tampa Bay Downs and additional funds for supplements to Florida-bred Preferred Stakes Races during the CalderTropical and Tampa Bay Downsrsquo meets

The Florida Standardbred Breeders and Owners Association a non-profit organization and the recognized representative of horsemen in the state of Florida is the designated association for the allocation and distribution of funds for Florida-bred Standardbred racing Promotional activities include providing breeder and stallion awards for eligible Florida-bred horses during Pompano Parks 20072008 meet as well as awards for Florida Breeders Stakes races A series of races and awards were also provided for two and three-year-old standardbreds to prepare for the winter meet at Pompano Park The total amount of funds collected and distributed to the Florida Standardbred horsemen throughout the year exceeded $1600000

Note Promotional program information is provided by respective Breeders and Owners Associations

30

UNIVERSITY OF FLORIDA COLLEGE OF VETERINARY MEDICINE RACING LABORATORY

The University of Florida College of Veterinary Medicine Racing Laboratory detects and identifies any drug medication stimulant depressant hypnotic local anesthetic or drug-masking agent prohibited in the blood urine or other bodily fluids of racing horses and greyhounds collected by the Division

During Fiscal Year 20072008 the laboratory received and processed 82763 samples that resulted in 537014 analyses The vigilant monitoring of samples by the laboratory serves to deter the illegal use of drugs in racing animals in Florida

Horse UrineBlood Greyhound Urine 1 Investigative Samples Received 18509 64254 3

2Samples Analyzed 18573 29320 3 Number of Analyses 293371 243643 7 Positives 102 46 NA

1 Quantity Not Sufficient For Testing (QNS) 34798 (542) 2 The Samples Analyzed number for horses is larger than the Samples Received number due to the carryover of samples received in June 2007 that are analyzed in July of the next fiscal year

DRUG POSITIVES FOR FISCAL YEAR 20072008

Types of Positives (ARCI Drug Class) Horse Greyhound Acepromazine Metabolite (3) 12 0 Acepromazine Metabolites (3) Butorphanol (3) 1 0 Albuterol (3) 2 0 Aminorex Levamisole Levamisole metabolite 0 1 Benzoylecgonine (1) 1 8 Butorphanol (3) 3 0 Caffeine (2)Theophylline (3) 2 0 Caffeine (2) Theophylline (3) Butorphanol (3) 1 0 Caffeine (2)Theophylline (3) Theobromine (4) 5 0 Cimetidine (5) 4 0 Clenbuterol (3) 9 0 Dimethyl Sulfoxide (5) 5 9 Gamma-Hydroxphenylbutazone (NA) 0 9 Gamma-Hydroxphenylbutazone (NA) Phenylbutazone (NA) Oxyphenbutazone (4) 0 3 Glycopyrrolate (3) 5 0 Ipratropium (3) 2 0 Lidocaine (2) 0 1 Lidocaine (2) 3-Hydroxylidocaine Monoethyl-glycinesylidine 1 0 Lidocaine (2) 3amp4-Hydroxylidocaine Monoethyl-glycinesylidine 0 1 Methocarbamol (4) 0 1 Methocarbamol (4) Guaifenesin (4) 2 0 Naproxen (4) 1 0 Oxilofrine 4 0 Pentoxifylline (4) 1 0 Phenylbutazone (NA)Oxyphenbutazone (4) 37 1 Procaine (3) 0 5 Ranitidine (5) 4 0 Theobromine (4) 0 7 TOTALS 102 46

Class (1) Drugs that have the highest potential to affect performance and have no generally accepted medical use in the racing animal

Class (2) Drugs that have a high potential to affect performance but less of a potential than drugs in Class I Class (3) Drugs that may or may not have generally accepted medical use in the racing animal but the pharmacology of which

suggests less potential to affect performance than drugs in Class 2

Class (4) Includes therapeutic medications that would be expected to have less potential to affect performance than those in Class 3 Class (5) Includes therapeutic medications for which concentration limits have been established by the racing jurisdictions as well as

certain miscellaneous agents and other medications as determined by the regulatory bodies

31

FIN

AN

CIA

L S

TATE

ME

NTS

DIVISION OF PARI-MUTUEL WAGERING SUMMARY OF STATE REVENUE FROM PARI-MUTUEL CARDROOM

AND SLOT ACTIVITIES FISCAL YEAR 20072008

State Revenue From Regular Performances Tax on Attendance $ 116982 Daily License Fees 3882120 Tax on Handle 19110317

State Revenue From Pari-Mutuel Performances $ 23109419

Other State Revenue Occupational Licenses $ 627372 Fingerprint Fees 281045 Escheated Tickets From Greyhound and Jai Alai (1) 1470310 Racing Scholarship Funds (1) 3303 PMW Trust Fund - Drug Fines 25975 Miscellaneous Revenue 104013 General Revenue Fund - Other Fines 36290

Other State Revenue $ 2548308

Total Pari-Mutuel State Revenue $ 25657727

State Revenue From Cardrooms Table Fees $ 875000 Gross Receipts(2) 9086385 Occupational Licenses 131741

Total State Revenue From Cardrooms $ 10093126

State Revenue From Slots CompulsiveAddictive Gambling Fee $ 750000 Facility License Fee 9000000 Slot Taxes(3)(4) 122891732 Fingerprint Fees 9678 Occupational Licenses 309920 Miscellaneous Revenue 4561 Miscellaneous Fines 60000

Total State Revenue From Slots $ 133025891

Total State Revenue Generated(5) $ 168776744

(1) Escheated tickets from greyhound racing and jai alai gaming and Racing Scholarship Funds are distributed to the Department of Education

(2) One-half of cardroom gross receipts is deposited into General Revenue (3) Slot taxes are distributed to the Department of Education (4) Pompano Park has requested a refund of $23 million for overpayment of Slot taxes for Fiscal

Year 20072008 Refund has been requested and will be processed by the Department of Education in Fiscal Year 20082009

(5) Total revenue and components thereof generated is on the accrual basis of accounting Total revenue and components thereof as as shown in the financial statements on page 34 is on the cash basis of accounting

32

DEPARTMENT OF BUSINESS amp PROFESSIONAL REGULATION DIVISION OF PARI-MUTUEL WAGERING

BALANCE SHEET SPECIAL REVENUE FUND

FOR FISCAL YEAR ENDED JUNE 30 2008

ASSETS2008 2007

Cash Cash with State Treasurer Investments at cost Accounts receivable Allowance for uncollectibles Interest receivable Due from state funds

$ 8782450 130253048 614648452 370224565

(47367) 3214765

11039242

$ 12865700222813082

2974720047251866437

(403691)75307163230584

TOTAL ASSETS $ 1138115155 $ 3472622875

LIABILITIES amp FUND EQUITY Liabilities Accounts payable Accrued salaries Due to other funds Due to other state agencies Due to general revenue Compensated Absences Deferred revenues

$ 31462691 5343391

19860800 6908508

72185753 352080

-

$ 2451476432118280

5007001118617783905919

130600-

Total Liabilities 136113223 152356440

Fund Equity Unreserved 1002001932 3320266435

Total Fund Equity 1002001932 3320266435

TOTAL LIABILITIES amp FUND EQUITY $ 1138115155 $ 3472622875

The financial statements and notes are for informational purposes only

33

DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION DIVISION OF PARI-MUTUEL WAGERING

STATEMENT OF REVENUES EXPENDITURES amp CHANGES IN FUND BALANCE - BUDGET amp ACTUAL SPECIAL REVENUE FUND

FOR FISCAL YEAR ENDED JUNE 30 2008

FINAL 2008 2007 BUDGET ACTUAL VARIANCE ACTUAL

REVENUES Fees Charges Commissions and Sales $ 1462968000 $ 1510423993 $ 47455993 $ 1848846680 Licenses and Permits 88230000 75755065 (12474935) 77772299 Taxes 14652040100 14709972807 57932707 7556712852 Fines Forfeits Judgments and Settlements 4117800 8773932 4656132 10192871 Interest and Dividends Net 53744700 60790502 7045802 96755032 Transfers In - - - 3230584 Miscellaneous Receipts 7506100 12204044 4697944 9178523

Total Revenues 16268606700 16377920343 109313643 9602688841

EXPENDITURES CURRENT OPERATING Salaries 579678900 533903674 45775226 463518647 Other Personal Services 184418800 168853792 15565008 178434171 Other Operating Expenditures 97523500 84325982 13197518 72283850 Operation of Motor Vehicles 5500000 4847937 652063 2585300 Risk Management 16085600 16085600 21327300 GampAState University System - - - 30000000 State Attorney-Slots 23188500 - 23188500 -Tax Collection Equalization 72500 - 72500 -PMW Lab Services 236000000 236000000 - 236000000 PMW Compliance System 29647600 29647600 - 28524598 TrDMSHR SVCSSTW Contract 5828400 - 5828400 5785000 Cardroom Tax Distribution 85500000 67702156 17797844 55541702 Compulsive Gambling Prevention 141337500 125960114 15377386 88470124 OPERATING CAPITAL OUTLAY 4283200 3877015 406185 2830286 Acquisition of Motor Vehicles 7885000 7885000 - 2870000 Assessment for Fingerprinting 65988000 29746050 36241950 38680327 Service Charge to General Revenue 370000000 293760648 76239352 334561292 Refunds 120000000 6209831 113790169 502671 Transfer to FDLE Slots Investigation 321759200 310000000 11759200 291580000 Transfers to Other Funds 17917534500 12439618141 5477916359 4975167341 Transfers to General Revenue 5340000000 4350000000 990000000 846632576

Total Expenditures 25552231200 18692337940 6859893260 7675295185

Excess (Deficiency) of Revenues Over (9283624500) (2314417597) 6969206903 1927393656 (Under) Expenditures

FUND BALANCE JULY 1 2007 - 3316419529 3316419529 1392872779

FUND BALANCE JUNE 30 2008 $ (9283624500) $ 1002001932 $ 10285626432 $ 3320266435 (1) (1)

(2) (1) Does not include budget of $ 45000000 for category 190000 Investments Actual expenditures for category 190000 were

closed into the investment account (2) An adjustment of $3846906 was made to the beginning fund balance due to adjustments made by the Department

of Financial Services The financial statements and notes are for informational purposes only

34

C

AR

DR

OO

M P

AR

I-MU

TUE

L A

ND

SLO

T S

TATU

TE M

ATR

IX

STATUTE TOPIC GREYHOUND JAI ALAI THOROUGHBRED HARNESS QUARTER HORSE

FEES

Daily License Fees On Live

On-track Handle

$80 per race 5500951(1)(a) $40 per game 5500951(1)(a) $100 per race 5500951(1)(a) $100 per race 5500951(1)(a) $100 per race 5500951(1)(a)

Daily License Fees On

Simulcast Handle

$80 per race but not to exceed $500 per day 5500951(1)(a)

$40 per game but not to exceed $500 per day 5500951(1)(a)

$100 per race but not to exceed $500 per day 5500951(1)(a)

$100 per race but not to exceed $500 per day 5500951(1)(a)

$100 per race but not to exceed $500 per day 5500951(1)(a)

Cardroom Table Fees

Annual fee for each facility is $1000 for each table to be operated at the cardroom 849086(5)(d)

Annual fee for each facility is $1000 for each table to be operated at the cardroom 849086(5)(d)

Annual fee for each facility is $1000 for each table to be operated at the cardroom 849086(5)(d)

Annual fee for each facility is $1000 for each table to be operated at the cardroom 849086(5)(d)

Annual fee for each facility is $1000 for each table to be operated at the cardroom 849086(5)(d)

TAXES

Tax On Admissions

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a)

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a)

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a)

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a)

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a)

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c)

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c)

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c)

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c)

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c)

15 of admission charge or 10 cents whichever is greater for entrance to the cardroom This tax only applies if a separate admission fee is charged for entry into the cardroom facility If a single admission fee is charged allowing entry to both or either the pari-mutuel facility and the cardroom facility the tax is payable only once and shall be payable pursuant to Chapter 550 849086(13)(b)

15 of admission charge or 10 cents whichever is greater for entrance to the cardroom This tax only applies if a separate admission fee is charged for entry into the cardroom facility If a single admission fee is charged allowing entry to both or either the pari-mutuel facility and the cardroom facility the tax is payable only once and shall be payable pursuant to Chapter 550 849086(13)(b)

15 of admission charge or 10 cents whichever is greater for entrance to the cardroom This tax only applies if a separate admission fee is charged for entry into the cardroom facility If a single admission fee is charged allowing entry to both or either the pari-mutuel facility and the cardroom facility the tax is payable only once and shall be payable pursuant to Chapter 550 849086(13)(b)

15 of admission charge or 10 cents whichever is greater for entrance to the cardroom This tax only applies if a separate admission fee is charged for entry into the cardroom facility If a single admission fee is charged allowing entry to both or either the pari-mutuel facility and the cardroom facility the tax is payable only once and shall be payable pursuant to Chapter 550 849086(13)(b)

15 of admission charge or 10 cents whichever is greater for entrance to the cardroom This tax only applies if a separate admission fee is charged for entry into the cardroom facility If a single admission fee is charged allowing entry to both or either the pari-mutuel facility and the cardroom facility the tax is payable only once and shall be payable pursuant to Chapter 550 849086(13)(b)

Tax On Cardroom Gross Receipts

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts 849086(13)(a)

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts 849086(13)(a)

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts 849086(13)(a)

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts 849086(13)(a)

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts 849086(13)(a)

This matrix represents a summary of 2007 Statutes Please refer to the cite noted by statutory topic for specific language governing pari-mutuel wagering

35

STATUTE TOPIC GREYHOUND JAI ALAI THOROUGHBRED HARNESS QUARTER HORSE

Tax On Live On-track Handle

55 of handle except for charity perfomances which is 76 of handle 5500951(3)(b)1

Effective July 1 2000 a permitholder may not be taxed at a higher rate than 2 5500951(3)(d)

05 of handle 55009515(2)(a) 05 of handle 55009512(2)(a) 1 of handle 5500951(3)(a)

Tax On Simulcast Handle

Allows permitholders to receive greyhound races from out-of-state and are subject to taxation under 5500951 and 55009511 5503551(4)

Allows permitholders to receive jai alai games from out-of-state and are subject to taxation under 5500951 and 55009511 5503551(4)

Allows permitholders to receive horse races from out-of-state and are subject to taxation under 5500951 55009512 and 55009515 5503551(3) through 5503551(3)(c)

Allows permitholders to receive horse races from out-of-state and are subject to taxation under 5500951 55009512 and 55009515 5503551(3) through 5503551(3)(c)

Allows permitholders to receive horse races from out-of-state and are subject to taxation under 5500951 55009512 and 55009515 5503551(3) through 5503551(3)(c)

Tax On Intertrack and Intertrack

Simulcast Handle

55 of intertack and intertrack simulcast handle except for the intertrack handle from charity performances at a guest track within the market area of the host the tax is 76

71 of intertrack and intertrack simulcast handle 5500951(3)(b)2 and 5500951(3)(c)1

2 of intertrack handle 5500951(3)(c)1

33 of intertrack handle 5500951(3)(c)1

2 of intertrack handle 5500951(3)(c)1

5500951(3)(b)1 and 5500951(3)(c)1

05 of intertrack and intertrack simulcast handle if the guest is located outside market area of host and within market area of thoroughbred track conducting a live meet 5500951(3)(c)1

39 of intertrack and intertrack simuclast handle for permitholders located in an area of the state where there are only 3 greyhound permitholders located in 3 contiguous counties 5500951(3)(c)2

39 of intertrack and intertrack simulcast handle for greyhound permitholders located in the same market area as specified in 550615(6) or (9) 5500951(3)(c)2

05 of intertrack and intertrack simulcast handle if the guest is located outside market area of host and within market area of thoroughbred track conducting a live meet 5500951(3)(c)1

33 of intertrack and intertrack simulcast handle if permitholder restricted from operating live on a year-round basis and tax paid on intertrack handle exceeds that paid during 9293 State Fiscal Year 55009511(3)(a)

61 of intertrack and intertrack simulcast handle for jai alai permitholders located in the market area as specified in 550615(6) or (9) until the tax paid on intertrack handle in the current state fiscal year exceeds that paid during 9293 State Fiscal Year then tax on handle is 23 5500951(3)(c)2

24 of intertrack simulcast handle 5500951(3)(c)1 and 55009515(5)

05 of intertrack and intertrack simulcast handle if host and guest are thoroughbred permitholders or if the guest is located outside market area of host and within market area of thoroughbred track conducting a live meet 5500951(3)(c)1

05 of intertrack simulcast handle if guest track is a thoroughbred track located more than 35 miles from host track 55009515(5)

15 of intertrack simulcast handle 5500951(3)(c)1

05 of intertrack and intertrack simulcast handle if the guest is located outside market area of host and within market area of thoroughbred track conducting a live meet 5500951(3)(c)1

24 of intertrack simulcast handle 5500951(3)(c)1 and 55009515(5)

05 of intertrack and intertrack simulcast handle if the guest is located outside market area of host and within market area of thoroughbred track conducting a live meet 5500951(3)(c)1

OUTS (ESCHEATS)

Live On-track Handle

Paid to the State of Florida 5501645(2) Paid to the State of Florida 5501645(2) Retained by permitholder 5502633(3) Paid to Florida Standardbred Breedersrsquo and Ownersrsquo Association (FSBOA) 55026165(1) and 5502633(2)(a)

Paid to Florida Quarter Horse Breedersrsquo and Owners Association (FQHBOA) 55026165(1) and 5502633(2)(b)

Escheats from Arabian races are paid to Florida Arabian Horse Racing Promotion Fund 5502633(2)(c)

This matrix represents a summary of 2007 Statutes Please refer to the cite noted by statutory topic for specific language governing pari-mutuel wagering

36

STATUTE TOPIC GREYHOUND JAI ALAI THOROUGHBRED HARNESS QUARTER HORSE

TAX CREDITS amp EXEMPTIONS

(excluding charity performances

unless otherwise

Tax exemption of $360000 per state fiscal year or $500000 for 3 permitholders that held a full live schedule in 1995 and closest to another state authorizing greyhound racing

A permitholder that has incurred tax on handle and admissions that exceeds its operating earnings is entitiled to credit the excess amount of taxes against its next ensuing meets 55009511(1)(b)

Permitholders are allowed a credit of up to 1 of the paid taxes for the previous taxable year The credit if taken is applied against taxes on live handle due for a taxable year under this section and

noted) 55009514(1) is paid directly to the Jockeys Guild by the permitholders 55009515(6)

Tax credit each state fiscal year equal to daily license fee on live races in previous state fiscal year 5500951(1)(a)

Allows each permitholder that cannot utilize the full amount of the tax exemption or daily license fee tax credit to transfer the unused portion to a greyhound permitholder acting as a host track for intertrack wagering 5500951(1)(b)

Tax credit each state fiscal year in an amount equal to the amount remitted in escheated tickets in prior state fiscal year 5501647

Tax credit each state fiscal year equal to 25 of amount remitted in escheated tickets in prior state fiscal year Funds equal to the tax credit shall be paid by the permitholder to the National Association of Jai Alai Frontons 5501646

$30000 per performance exemption if live handle during the preceding state fiscal year was less than $15 million This exemption applies to charity performances 55009511(2)(a)1

A permitholder conducting fewer than 100 performances in any calendar year shall pay to the state the same aggregate amount of daily license fees on live games admissions tax and tax on live handle as that paid during the most recent prior calendar year in which at least 100 live performances were conducted 55009511(4)

CHARITY PERFORMANCES

Maximum of 5 days 5500351(1)

Permitholders are allowed to conduct 1 additional day to be designated as ldquoGreyhound Adopt-A-Pet Day Proceeds are paid to bona fide organizations that promote the adoption of greyhounds 5501648(2)

Maximum of 5 days 5500351(1)

Permitholders are allowed to conduct 2 additional performances known as ldquoRetired Jai Alai Playersrsquo Charity Dayrdquo for a fund to benefit retired jai alai players 5500351(8)

Maximum of 5 days 5500351(1)

One additional scholarship day to tracks located in Hillsborough County for the benefit of Pasco-Hernando Community College 5500351(6)(a) and 5500351(6)(b)

Maximum of 5 days 5500351(1) Maximum of 5 days 5500351(1)

Permitholders shall pay from any source including charity performances not less than 10 of tax credit from escheated tickets to a bona fide greyhound adoption program 5501647

This matrix represents a summary of 2007 Statutes Please refer to the cite noted by statutory topic for specific language governing pari-mutuel wagering

37

STATUTE TOPIC STATUTE REFERENCE SUMMARY

FEES

Slot License Fee 551106(1)(a) FS Annual fee for each slot machine facility is $3 million paid with the initial license application and annuall thereafter on the anniversary date of the issuance of the initial license

Compulsive or Addictive Gambling Prevention Program Fee 551118(3) FS Annual fee for each slot machine facility is $250000 paid at the same time the annual

license fee is due and annual thereafter

TAXES

Tax on Slot Revenue 551106(2)(a) and 551006(3) FS

50 of slot machine revenues which is the total of all cash and property received by the slot machine licensee from the operation of slot machines less the amount of cash cash equivalents credits and prized paid to winners of slot machine gaming shall be remitted by 3 pm Wednesday for the preceeding week ending Sunday

FINES

Failure to Pay Slot Tax Fine 551106(4) FS Up to $10000 for each day tax payment is not remitted timely

Civil Fine 551107(11) FS The division may impose a civil fine of up to $5000 fpr each violation of this chapter or the rules of the division

False Statement Fine 551109(1) FS

Up to a $10000 fine or civil penalty for any person who knowingly makes or causes to be made or aids assists or procures another to make a false statement in any report disclosure application or any document required under Chapter 551 or any rule adopted under Chapter 551

Unauthorized Possession of Slot Machines Fine 551109(2) FS

Up to a $10000 administrative fine or civil penalty for any person who possesses a slot machine without the license required by Chapter 551 or who possesses a slot machine at any location other than at the slot machines licensees facility

PENALTIES

Slot Machine Licensee Civil Penalities 551117 FS Up to a $100000 civil penalty for each count or separate offense against the slot machine

licensee for violation of Chapter 551 or any rule adopted by the division

This matrix represents a summary of 2008 Statutes Please refer to the cite noted by statutory topic for specific language governing pari-mutuel wagering

38

  • Table of Contents 2007-2008pdf
  • Overview 2007-2008pdf
  • Division Overview 2007-2008 (2-4-09)pdf
    • THE DIVISION OF PARI-MUTUEL WAGERING
    • OFFICE OF AUDITING
    • OFFICE OF OPERATIONS
    • OFFICE OF REVENUE AND FINANCIAL ANALYSIS
      • Events Shaping 2007-2008pdf
        • Events Shaping the 20072008 RacingGaming Season in Florida
          • Fiscal Years Comparative Data 2007-2008pdf
            • Total Paid
            • Total
            • Pari-Mutuel
            • Handle
            • State Revenue
            • as a Percent
            • of Handle
              • PMW Graphs 2007-2008pdf
              • PMW Handle Statistics 20072008pdf
              • Guest Handle by Host 2007-2008pdf
              • Charity-scholarship 2007-2008pdf
                • RACING SCHOLARSHIP TRUST FUND
                • ABANDONED WINNING TICKETS
                  • Cardroom Statistics 2007-2008pdf
                    • Sheet1
                      • Cardroom Revenue 20072008pdf
                      • Slot Comparative Data 2007-2008 (12-15-08)pdf
                      • Slot Revenue Per Machine 0708pdf
                        • TOTAL LINE (3)
                          • Facilities Map with 21 cardrooms (As of 11-18-08)pdf
                          • Permitholder Contact amp Operating In 77th annual rpt (as of 12-24-08)pdf
                          • Promotional Programs for FL Horses 20072008docpdf
                          • Drug Positives Data 2007-2008pdf
                            • Sheet1
                              • State Revenue Summary 0708pdf
                                • 20062007
                                  • Financial Statements (Page 1) 20072008pdf
                                  • Financial Statements (Page 2) 20072008pdf
                                  • PMW Statute Matrix 2007-2008pdf
                                  • Slot Statute Matrix 2007-2008pdf
                                    • Sheet1
                                      • Events Shaping 2007-2008pdf
                                        • Events Shaping the 20072008 RacingGaming Season in Florida
                                          • Events Shaping 2007-2008pdf
                                            • Events Shaping the 20072008 RacingGaming Season in Florida
                                              • Division Overview 2007-2008 (2-23-09)pdf
                                                • THE DIVISION OF PARI-MUTUEL WAGERING
                                                • OFFICE OF AUDITING
                                                • OFFICE OF OPERATIONS
                                                • OFFICE OF REVENUE AND FINANCIAL ANALYSIS
Page 8: Florida Departmentof Busines Division of Pari-Mutuel ......jai alai games, and cardroom poker games. Additionally, slot machine gaming at pari-mutuel facilities is ... is intended

THE DIVISION OF PARI-MUTUEL WAGERING

The Division of Pari-Mutuel Wagering is a program area of the Department of Business and Professional Regulation within the Executive Branch of Floridas government The Division is charged with regulating Floridas pari-mutuel cardroom and slot machine gaming industries as authorized by Chapters 550 551 and 849 Florida Statutes as well as collecting and safeguarding associated revenues due to the state Authorized pari-mutuel events include horse racing harness racing greyhound racing and jai alai Pari-Mutuel Wagering was originally authorized by the Legislature in 1931 Since that time the Division has since evolved from a racing commission into a professional regulatory organization overseeing a complex and dynamic industry located throughout the State

OFFICE OF THE DIRECTOR

The Office of the Director provides leadership oversight and administration of the five functional areas within the division Specific responsibilities include budget planning rule promulgation policy development legislative analysis of proposed legislation strategic planning fleet management staff development and enforcement of administrative actions Additionally the Office of the Director ensures that all areas of the division operate in a cooperative effort to ensure efficient and effective regulatory oversight of the industry

The divisions structure includes five functional areas which act under the management of the Office of the Director These functional areas include Revenue and Financial Analysis Auditing Operations Investigations and Slot Operations Each area focuses on a different aspect of regulation within the cardroom pari-mutuel and slot machine gaming industry in an effort to protect state revenues and maintain the publics confidence in the integrity of the wagering activity

OFFICE OF AUDITING

The Auditing staff is responsible for conducting various audits to ensure the integrity of wagering activity and protect the wagering public by ensuring that cardroom pari-mutuel and slot machine wagering is conducted in compliance with the Florida Statutes and Florida Administrative Code Such compliance issues include pari-mutuel broadcast exchanges verification that takeoutcommissions are consistent with notification requirements interstate wagering restrictions identification of fraudulent activity verification that statutory accounting procedures are utilized oversee the commingling of wagering pools transmission of pari-mutuel information proper payments to winning pari-mutuel patrons and approve totalisator security plans and software upgrades Additionally Auditing maintains primary oversight for cardroom operations which includes auditing internal control procedures reviewing tournament or promotional proposals auditing jackpot accounts monitoring daily operations and coordinating inspections

During Fiscal Year 20072008 the Auditing staff conducted reviews for 80562 racesgames and associated wagering pools 18 greyhound purse audits 21 greyhound adoption proceeds audits 25 mutuels audits 25 escheat audits 19 cardroom audits 2 slot audits 2 breedersrsquo awards audits 18 facility inspections and 16 totalisator system malfunction reports

3

OFFICE OF OPERATIONS

All individuals and businesses who work or conduct business at a racetrack fronton cardroom or slot machine facility and who have access to money wagered restricted areas andor racing animals must obtain an occupational license issued by the division Every racing and cardroom occupational licensee is fingerprinted upon initial licensure and every five years thereafter and every slot machine occupational licensee is fingerprinted upon initial licensure and every three years thereafter Each set of fingerprints are submitted electronically to the Florida Department of Law Enforcement and Federal Bureau of Investigation for processing During Fiscal Year 20072008 Operationsrsquo Licensing Section processed 23849 occupational license applications for businesses and individuals of which 1891 were related to the operation of cardrooms 17789 were related to racing or cardroom operations and 4169 were related to slot machine operations Operationsrsquo Licensing Section is also responsible for the issuance of all pari-mutuel permitholder Annual Operating Dates Licenses Cardroom Operator Licenses and Slot Machine Licenses to authorized facilities

The Operationsrsquo staff is responsible for ensuring the day-to-day operation of races and games are conducted in accordance with Floridas pari-mutuel statutes and rules The State Stewards monitor each horse race and conduct inquiries and hearings for alleged violations of statutes and rules The Stewards and Hearing Officers issued 265 rulings assessed fines totaling $32525 and suspended 39 individual occupational licenses for alleged violations in Fiscal Year 20072008

Operationsrsquo field staff also collects urine and blood samples from racing animals that are analyzed by the University of Florida College of Veterinary Medicinersquos Racing Laboratory for prohibited substances State veterinarians and veterinary assistants collected 82767 samples that included 64254 greyhound urine samples 8830 horse urine samples 9679 horse blood samples and 4 investigative samples during Fiscal Year 20072008 There were 148 positive findings of impermissible substances in the samples collected

OFFICE OF INVESTIGATIONS

The Investigationsrsquo staff examines statutory and rule violations that occur in cardroom pari-mutuel and slot machine gaming industry as well as drug positives identified by the University of Florida College of Veterinary Medicine Racing Laboratory The investigations vary in complexity from investigating falsified license applications and animal cruelty to the use of performance altering medications andor illegal substances during races An investigative case may result in issuance of administrative fines penalties or hearings before the division director or a designated hearing officer or referrals to either regulatory or law enforcement agencies for criminal prosecution During Fiscal Year 20072008 there were 873 investigations conducted including 127 drug positives and 94 slot related ones

The Investigationsrsquo staff also conducts background examinations of potential permitholders This involves an in-depth review of the applicantsrsquo personal and financial records in order to insure compliance with Sections 550054 5501815 and 849086 of the Florida Statutes In addition the Investigationsrsquo staff conducts in-depth inspections of cardrooms pari-mutuel facilities and slot machine facilities both prior to opening as well as throughout the operating year

4

OFFICE OF SLOT OPERATIONS

The Slot Operationsrsquo staff is responsible for overseeing state personnel located at each of the three pari-mutuel facilities in Broward County that have slot machine gaming To ensure the integrity of slot machine gaming activity the Slot Operationsrsquo staff oversees the day-to-day operations at the slot machine facilities performs daily revenue reconciliations verifies that every slot machine has been certified by an independent testing lab issues slot machine occupational licenses to individuals and ensures slot machine gaming activity is in compliance with the requirements of Chapter 551 Florida Statutes Chapter 61D-14 Florida Administrative Code as well as the internal controls of the individual facilities

During Fiscal Year 20072008 the Slot Operationsrsquo staff completed 3354 inspections Of those 241 items were found to be non-compliant of which 26 were turned over to Investigations and 44 were turned over to the Departmentrsquos Office of the General Counsel for formal proceedings Slot machine facilities were notified of 206 observations so that appropriate internal action including employee disciplinary action advanced training andor re-training of facility personnel could occur There were also 327 voluntarily or involuntary patron exclusions from the slot machine facilities There were 260 shipments of authorized slot machines and components which required the verification of 2723 parts The Slot Operationsrsquo staff authorized and participated in 8061 slot machine conversions denomination andor game theme changes slot machine relocations and other related slot machine changes

OFFICE OF REVENUE AND FINANCIAL ANALYSIS

The Revenue and Financial Analysis staff is responsible for safeguarding and accounting for state revenues in accordance with Florida Statutes and Florida Administrative Code as it relates to cardroom pari-mutuel and slot gaming activities The staff develops revenue projections for the Revenue Estimating Conferences maintain cashflow statements for timely transfer to the state General Fund and to the Education Enhancement Trust Fund provides oversight of the divisionrsquos budget develops the annual report and determine fiscal impacts on proposed legislation impacting the industry

During Fiscal Year 20072008 $168776744 in state revenues pertaining to cardroom pari-mutuel and slot machine gaming were collected The Revenue and Financial Analysis staff also reconciled 631 permitholder monthly remittance reports conducted 29 charity day audits and 33 uniform annual report audits The Revenue and Financial Analysis staff compiles statistical information for cardroom pari-mutuel and slot machine gaming and performs analyses requested by the Department the Executive Office of the Governor the Legislature and industry

5

Events Shaping the 20072008 RacingGaming Season in Florida

bull On September 7 2008 the division amended Chapters 61D-11 and 12 Florida Administrative Code as a result of the acts amending Chapter 849086 Florida Statutes pertaining to cardroom gaming which passed during the 2007 Legislative Session The amendments to Chapter 61D-11 Florida Administrative Code establish more comprehensive surveillance standards detailed procedures for inspections of new or modified cardrooms more comprehensive internal control standards for cardroom operators procedural requirements for games of Texas Hold-em without betting limits and procedural requirements for dealer responsibilities and dealer tips

bull As a result of a ruling by the Division of Administrative Hearings pari-mutuel facilities with multiple permits that have multiple cardroom licenses are now authorized to operate each license a cumulative 12 hours each day potentially operating 24 hours a day

bull Daytona Beach Kennel Club recently sold their 60-year old facility which was adjacent to a major NASCAR racetrack to the owners of the Daytona International Speedway The original pari-mutuel racetrack was established in the summer of 1948 and was first known as the Volusia County Kennel Club The new $30 million 53000-square foot Daytona Beach Kennel Club and Poker Room opened on May 23 2008

bull Three new cardrooms began operations at existing pari-mutuel facilities which included Fort Pierce Jai Alai Second Chance Poker and Jai Alai and Orange Park Kennel Club Increasing the number of licensed cardrooms from eighteen to twenty-one

bull On January 10 2008 the division amended Rule 61D-7020(1) Florida Administrative Code to allow wagers in increments other than $1 such as 10 cent superfectas or 50 cent exactas

bull There has been a renewed interest in permits to operate quarter horse facilities Quarter horse permits for Hamilton Downs Inc and ELH Jefferson LLC were issued by the division on June 20 2007 and December 21 2007 respectively During the fiscal year the division had as many as seven permitholder applications under review with each application demonstrating intent to operate a cardroom at the new quarter horse facilities

bull In 1996 the Legislature passed Chapter 1996-364 Laws of Florida as a general act covering the entire state In September 2007 the Florida Supreme Court ruled Section 550615(6) Florida Statutes to be unconstitutional The justices found the act should have been a local bill because it only affects South Florida tracks The high court upheld two lower court decisions that also found the law unconstitutionally restricted the tracks

6

STA

TIS

TIC

AL

SE

CTI

ON

FISCAL YEARS COMPARATIVE DATA

Beginning with the 19311932 Fiscal Year the state began collecting taxes on pari-mutuel wagering In most recent years pari-mutuel handle has steadily declined During that initial year the pari-mutuel industry operated 462 racing days in Florida which resulted in state revenue of $737301 total paid attendance of 1157161 and total pari-mutuel handle of $17365424

Since Fiscal Year 19311932 approximately $684 billion in pari-mutuel handle wagered resulted in nearly $43 billion in state revenue This fiscal year total handle was approximately $13 billion and state revenue was $257 million from 4857 cumulative operating days

Over the last ten years pari-mutuel wagering has experienced a 209 percent decline in handle and total state revenue has decreased 592 percent even with a 28 percent increase in the number of racing days Shown below is a summary of pari-mutuel handle and state revenue for Fiscal Years 19981999 through 20072008

PARI-MUTUEL HANDLE AND STATE REVENUE SUMMARY

Fiscal Year

19981999

19992000

20002001

20012002

20022003

20032004

20042005

20052006

20062007

20072008

Number of Racing Days

4725

4674

4592

4614

4365

4459

4424

4993

5592

4857

Total Paid Attendance

3621059

3437073

3040755

2836869

2742429

2804583

2135044

2066192

2351126

1419748

Total Pari-Mutuel

Handle

$1698689089

$1743358947

$1700704003

$1696360808

$1634786514

$1539122995

$1489330477

$1514758761

$1480427370

$1343912504

Total State Revenue (1)

$62934837

$59785130

$36819451

$37114026

$34335380

$34218813

$33199857

$35178969

$30214151

$25657727

State Revenue as a Percent

of Handle

371

343

217

219

210

222

223

232

204

191

(1) Beginning 20062007 this figure includes state revenue from pari-mutuel performances and other state revenue and does not include any state revenue from cardroom and slot operations

Note Beginning 19971998 data from charityscholarship performances are included in the number of racing days and total pari-mutuel handle

7

_- I I I I

--- I I I I

--- I I I I _- I I I I

----- I I I I - I I I I -

- I I I I -

- I I I I

- I I I I I I I I

lI I I

lI I I

lI I I

Jf I I

~ I I

~ I I

lr I I

lr I I

- I I

HISTORICAL PARI-MUTUEL WAGERING ACTIVITY Fi

scal

Yea

r

2008

2007

2006

2005

2004

2003

2002

2001

2000

1999

0 200

Jai Alai Total Handle

400

Pari-Mutuel Handle by Industry Fiscal Years 19981999-20072008

600 800 1000 1200 Handle ($ in millions)

Greyhound Total Handle Horse Total Handle

1400 1600

Total Handle

1800

Fisc

al Y

ear

2008

2007

2006

2005

2004

2003

2002

2001

2000

1999

0 5 10

Jai Alai State Revenue

15

State Tax Revenue by Industry Fiscal Years 19981999-20072008

20 25 30 35 40 45 50

State Revenue ($ in millions)

Horse State Revenue Greyhound State Revenue

55 60 65

Total State Revenue

70

8

I

- I

- I

- I

- I

- I

- I

- I

- I

- I

I

-- I I

-- I I I

- I I I

- I I I

- I - I I

- I - I I

-- I - I

-- I - I

-- I I

-

HISTORICAL PARI-MUTUEL WAGERING ACTIVITY Fi

scal

Yea

r

2008

2007

2006

2005

2004

2003

2002

2001

2000

1999

0 200

Simulcast

Total Pari-Mutuel Handle ALL PERMITHOLDERS

Fiscal Years 19981999-20072008

400 600 800 1000 1200 1400 1600 Handle ($ in millions)

Intertrack Simulcast Intertrack LiveOntrack Total Handle

1800

Fisc

al Y

ear

2008

2007

2006

2005

2004

2003

2002

2001

2000

1999

00 05 10

Total Tax as a Percentage of Handle ALL INDUSTRIES

Fiscal Years 19981999-20072008

15 20 25 30 35 40 45 50 55 60

Effective Tax Rate

Jai Alai Horse Greyhound

65

9

I I I I I I I

7 I I I I I I I

I I I I I I I I I I I I I I I I

7 I I I I I I I I I I I I I I

7 I I I I I I I

I I I I I I I

7 I I I I I I I I I I I I I I

I I I I I I I I I I I I I I I

-I I I I I I I I

I I I I I I I I -

I I I I I I I I -

I I I I I I I I -

I I I I I I I I -

I I I I I I I I -

I I I I I I I I -

I I I I I I I I

I I I I I I I I -I I I I

HISTORICAL PARI-MUTUEL WAGERING ACTIVITY

0 500 1000 1500 2000 2500 3000 3500 4000 4500 5000 5500 6000 6500 7000

Performances

1999

2000

2001

2002

2003

2004

2005

2006

2007

2008

Fisc

al Y

ear

Number of Pari-Mutuel Performances Fiscal Years 19981999-20072008

Horse Performances Jai Alai Performances Greyhound Performances Total Performances

0 10 20 30 40 50 60 70 80 90 100 110 120 130

Purses Paid ($ in millions)

1999

2000

2001

2002

2003

2004

2005

2006

2007

2008

Fisc

al Y

ear

Purses Paid Fiscal Years 19981999-20072008

Greyhound Purses Paid Horse Purses Paid Total Purses Paid

10

COMPONENTS OF PARI-MUTUEL HANDLE FROM PERFORMANCES

Fiscal Year 20072008

Greyhound Racing Associations Bet Miami Greyhounds Daytona Beach Kennel Club Inc Derby Lane Ebro Dog Track Flagler Greyhound Track Jacksonville Kennel Club Inc Jefferson County Kennel Club Inc Mardi Gras Racetrack and Gaming Center Melbourne Greyhound Park LLC Naples-Ft Myers Greyhound Track Orange Park Kennel Club Inc Palm Beach Kennel Club Penn Sanford LLC dba Sanford-Orlando Kennel Club Pensacola Greyhound Track Inc SOKC LLC dba Sanford-Orlando Kennel Club Sarasota Kennel Club Inc St Johns Greyhound Park Tampa Greyhound Track

Total Greyhound Tracks

Jai Alai Frontons Dania Jai Alai Ft Pierce Jai Alai Hamilton Jai Alai and Poker Miami Jai Alai Ocala Jai Alai Orlando-Seminole Jai Alai Summer Jai Alai Summersport Enterprises Ltd

Total Jai Alai Frontons

Thoroughbred Racing Associations Calder Race Course Inc Gulfstream Park Racing Association Inc Tampa Bay Downs Inc Tropical Park Inc

Total Thoroughbred Tracks

Harness Racing Associations Isle Casino and Racing at Pompano Park

TOTAL FOR ALL TRACKS AND FRONTONS

Permitholder Daily Revenues From

License Tax on Total Paid Pari-Mutuel Public Fee Handle To Charities Handle Pool

$157860 $557835 $46373 $3876890 $15130795 80000 115146 41250 3805493 10349152 88000 555840 211294 11145469 38266449

264480 172623 22216 851124 3006195 372100 992214 37588 5301141 21930356 50240 305108 186196 5308979 18720666

206480 104677 9533 364141 1587986 98720 347606 47543 4316571 15154299 18800 2144 2858 81254 259326

253680 980923 94205 7281190 28498722 13200 0 138830 5113310 16853836

328900 2365688 153267 18307505 68041622 2080 1780 0 1231564 4135228

87200 72335 0 692751 2462394 11200 0 31056 1282295 4427694 81760 148147 49764 2490255 9312555

122740 829104 164593 7692885 28166381 106000 638687 145493 6237388 22738813

$2343440 $8189857 $1382059 $85380205 $309042469

$130840 $0 $5160 $4294146 $13380674 14080 0 2 87947 267669 32000 0 0 (30711) 3281

118800 0 8100 4751344 13424214 13840 0 0 45509 160224 45880 0 2170 404278 1483017

111120 0 12083 4286504 12591640 93320 0 3243 3021542 9903662

$559880 $0 $30758 $16860559 $51214381

$204700 $4219367 $358053 $61841304 $247966283 136800 2207273 238706 42628999 157782609 173500 1815338 129183 25238099 100212769 103200 1740114 287786 27560457 111094972

$618200 $9982092 $1013728 $157268859 $617056633

360600 938368 25141 17737336 63907939

$3882120 $19110317 $2451686 $277246959 $1041221422

Total Handle

$19769753 14391041 50267052 4316638

28633399 24571189 2272817

19964739 364382

37108720 22119176 89196982 5370652 3314680 5752245

12082481 36975703 29866381

$406338030

$17810820 369698

4570 18302458

219573 1935345

17001347 13021767

$68665578

$314589707 202994387 127568889 140786529

$785939512

82969384

$1343912504

11

TOTAL STATE REVENUE FROM PERFORMANCES

ITW ITW SIM CHARITY

PERFORMANCES Daily Total Live Daily Total Simulcast Daily TOTAL TAXES

Fiscal Year 20072008 Tax on License Taxes and License Taxes and License and FEES Handle Fee Fees Collected Fee Fees Collected Fee COLLECTED

Greyhound Racing Associations Bet Miami Greyhounds $125816 $93440 $219256 $217114 $56000 $273114 $149645 $65260 $8420 $715695 Daytona Beach Kennel Club Inc 76519 66080 142599 0 0 0 38627 0 13920 195146 Derby Lane 232337 74080 306417 0 0 0 323503 0 13920 643840 Ebro Dog Track 172623 252240 424863 0 0 0 0 0 12240 437103 Flagler Greyhound Track 264729 237840 502569 325439 125500 450939 384364 17682 8760 1364314 Jacksonville Kennel Club Inc 93588 37040 130628 0 0 0 211520 0 13200 355348 Jefferson County Kennel Club Inc 104677 200240 304917 0 0 0 0 0 6240 311157 Mardi Gras Racetrack and Gaming Center 89049 62720 151769 112358 27500 139858 107298 38901 8500 446326 Melbourne Greyhound Park LLC 2144 14000 16144 0 0 0 0 0 4800 20944 Naples-Ft Myers Greyhound Track 608566 240960 849526 0 0 0 372357 0 12720 1234603 Orange Park Kennel Club Inc 0 0 0 0 0 0 0 0 13200 13200 Palm Beach Kennel Club 1092958 314480 1407438 258 500 758 1272472 0 13920 2694588 Penn Sanford LLC dba Sanford-Orlando Kennel Club 1780 2080 3860 0 0 0 0 0 0 3860 Pensacola Greyhound Track Inc 72335 87200 159535 0 0 0 0 0 0 159535 SOKC LLC dba Sanford-Orlando Kennel Club 0 0 0 0 0 0 0 0 11200 11200 Sarasota Kennel Club Inc 148147 72800 220947 0 0 0 0 0 8960 229907 St Johns Greyhound Park 257580 108960 366540 62 80 142 571424 38 13700 951844 Tampa Greyhound Track 276322 92080 368402 0 0 0 362365 0 13920 744687

Total Greyhound Tracks $3619170 $1956240 $5575410 $655231 $209580 $864811 $3793575 $121881 $177620 $10533297

Jai Alai Frontons Dania Jai Alai $0 $128760 $128760 $0 $0 $0 $0 $0 $2080 $130840 Ft Pierce Jai Alai 0 13440 13440 0 0 0 0 0 640 14080 Hamilton Jai Alai and Poker 0 32000 32000 0 0 0 0 0 0 32000 Miami Jai Alai 0 117680 117680 0 0 0 0 0 1120 118800 Ocala Jai Alai 0 13840 13840 0 0 0 0 0 0 13840 Orlando-Seminole Jai Alai 0 42480 42480 0 0 0 0 0 3400 45880 Summer Jai Alai 0 110000 110000 0 0 0 0 0 1120 111120 Summersport Enterprises Ltd 0 92280 92280 0 0 0 0 0 1040 93320

Total Jai Alai Frontons $0 $550480 $550480 $0 $0 $0 $0 $0 $9400 $559880

Thoroughbred Racing Associations Calder Race Course Inc $104359 $108300 $212659 $360227 $85500 $445727 $357344 $3397437 $10900 $4424067 Gulfstream Park Racing Association Inc 189920 77100 267020 144763 52000 196763 538374 1334216 7700 2344073 Tampa Bay Downs Inc 119157 93600 212757 55058 71500 126558 447166 1193957 8400 1988838 Tropical Park Inc 67324 57900 125224 120466 37000 157466 221120 1331204 8300 1843314

Total Thoroughbred Tracks $480760 $336900 $817660 $680514 $246000 $926514 $1564004 $7256814 $35300 $10600292

Harness Racing Associations Isle Casino and Racing at Pompano Park 42939 172500 215439 122277 179500 301777 142554 630598 8600 1298968

$4142869 $3016120 $7158989 $1458022 $635080 $2093102 $5500133 $8009293 $230920 $22992437

LIVE SIMULCAST

Tax on Handle

TOTAL FOR ALL TRACKS AND FRONTONS

Tax on Handle

Tax on Handle

12

~~ TOTAL REGULAR AND CHARITYSCHOLARSHIP HANDLE

TOTAL ON-TRACK TOTAL CHARITY Fiscal Year 20072008 REGULAR SCHOLARSHIP TOTAL

Live Simulcast ITW ITWS HANDLE Live Simulcast ITW ITWS HANDLE HANDLE Greyhound Racing Associations

Bet Miami Greyhounds $3833669 $8186102 $5194870 $1814603 $19029244 $196027 $279947 $198800 $65735 $740509 $19769753 Daytona Beach Kennel Club Inc 8965786 0 4835225 0 13801011 476535 0 113495 0 590030 14391041 Derby Lane 19469861 0 27585376 0 47055237 1629919 0 1581896 0 3211815 50267052 Ebro Dog Track 4024328 0 0 0 4024328 292310 0 0 0 292310 4316638 Flagler Greyhound Track 6865777 8916036 11784845 477450 28044108 194921 182966 191590 19814 589291 28633399 Jacksonville Kennel Club Inc 5648512 0 15977689 0 21626201 958575 0 1986413 0 2944988 24571189 Jefferson County Kennel Club Inc 2147387 0 0 0 2147387 125430 0 0 0 125430 2272817 Mardi Gras Racetrack and Gaming Center 5339206 5561303 6553391 1742787 19196687 227427 247812 210221 82592 768052 19964739 Melbourne Greyhound Park LLC 326774 0 0 0 326774 37608 0 0 0 37608 364382 Naples-Ft Myers Greyhound Track 18381148 0 17109249 0 35490397 898219 0 720104 0 1618323 37108720 Orange Park Kennel Club Inc 4801506 0 14836862 0 19638368 646499 0 1834309 0 2480808 22119176 Palm Beach Kennel Club 32228122 4691 54225562 0 86458375 1267445 0 1471162 0 2738607 89196982 Penn Sanford LLC dba Sanford-Orlando Kennel Club 5370652 0 0 0 5370652 0 0 0 0 0 5370652 Pensacola Greyhound Track Inc 3314680 0 0 0 3314680 0 0 0 0 0 3314680 SOKC LLC dba Sanford-Orlando Kennel Club 5343612 0 0 0 5343612 408633 0 0 0 408633 5752245 Sarasota Kennel Club Inc 11427693 0 0 0 11427693 654788 0 0 0 654788 12082481 St Johns Greyhound Park 8688455 1132 25569200 980 34259767 656853 35651 1775288 248144 2715936 36975703 Tampa Greyhound Track 10596134 0 17004410 0 27600544 992429 0 1273408 0 2265837 29866381

Total Greyhound Tracks $156773302 $22669264 $200676679 $4035820 $384155065 $9663618 $746376 $11356686 $416285 $22182965 $406338030

Jai Alai Frontons Dania Jai Alai $6757107 $0 $10766965 $0 $17524072 $101995 $0 $184753 $0 $286748 $17810820 Ft Pierce Jai Alai 322073 0 0 0 322073 47625 0 0 0 47625 369698 Hamilton Jai Alai and Poker 4570 0 0 0 4570 0 0 0 0 0 4570 Miami Jai Alai 8157583 0 9916754 0 18074337 112451 0 115670 0 228121 18302458 Ocala Jai Alai 219573 0 0 0 219573 0 0 0 0 0 219573 Orlando-Seminole Jai Alai 1650402 0 0 0 1650402 284943 0 0 0 284943 1935345 Summer Jai Alai 7253454 0 9441821 0 16695275 161570 0 144502 0 306072 17001347 Summersport Enterprises Ltd 4755818 0 8120584 0 12876402 42089 0 103276 0 145365 13021767

Total Jai Alai Frontons $29120580 $0 $38246124 $0 $67366704 $750673 $0 $548201 $0 $1298874 $68665578

Thoroughbred Racing Associations Calder Race Course Inc $28216348 $72045482 $20618763 $167887236 $288767829 $3875484 $5752794 $2595863 $13597737 $25821878 $314589707 Gulfstream Park Racing Association Inc 37984083 28952547 36561065 78123591 181621286 6051713 3267574 4686871 7366943 21373101 202994387 Tampa Bay Downs Inc 23831381 11011575 31874047 51168043 117885046 2855206 656663 3419660 2752314 9683843 127568889 Tropical Park Inc 13464854 24093289 13839256 68208192 119605591 3160753 5077513 2442191 10500481 21180938 140786529

Total Thoroughbred Tracks $103496666 $136102893 $102893131 $365387062 $707879752 $15943156 $14754544 $13144585 $34217475 $78059760 $785939512

Harness Racing Associations Isle Casino and Racing at Pompano Park 8587725 24455443 4583236 43135142 80761546 465991 586381 250704 904762 2207838 82969384

$297978273 $183227600 $346399170 $412558024 $1240163067 $26823438 $16087301 $25300176 $35538522 $103749437 $1343912504 TOTAL FOR ALL TRACKS AND FRONTONS

ON-TRACK INTERTRACK INTERTRACK

13

TOTAL INTERTRACK WAGERING HANDLE BY GUEST

Fiscal Year 20072008 HOST PERMITHOLDER

BET MIAMI DERBY MARDI NAPLES-FT ORANGE PALM TAMPA GUEST FACILITY GREYHOUNDS DAYTONA LANE FLAGLER JACKSONVILLE GRAS MYERS PARK BEACH ST JOHNS GREYHOUND Greyhound Permitholders

Bet Miami Greyhounds $0 $320197 $522053 $1873321 $734696 $0 $732912 $171332 $2653670 $638505 $1061095 Daytona Beach Kennel Club Inc 1615503 0 1216806 485674 912428 1259791 611658 729306 2386598 1320392 750606 Derby Lane 544667 531756 0 1137788 1355439 713136 1876676 1316221 6189801 2142104 424324 Ebro Dog Track 0 0 1544204 0 132712 0 0 237560 873791 295657 768919 Flagler Greyhound Track 1863313 376651 1177705 0 708132 1993029 1250968 620715 4157527 1102814 871858 Jacksonville Kennel Club Inc 430304 764230 1892881 1486155 3395250 455663 2046646 3092876 4779286 5163777 1277721 Jefferson County Kennel Club Inc 0 0 1106909 0 500652 0 0 367389 0 754375 523383 Mardi Gras Racetrack and Gaming Center 0 173383 919445 1395277 31513 0 846620 451971 2094233 492218 0 Melbourne Greyhound Park LLC 120866 187735 642527 500406 359304 204608 711972 415152 2427931 657331 439604 Naples-Ft Myers Greyhound Track 344359 201779 1166263 1129393 403966 414918 0 444709 2947014 615076 670074 Orange Park Kennel Club Inc 457203 428460 2138015 471407 0 447727 1580300 0 2757550 0 1323773 Palm Beach Kennel Club 331335 267893 1741971 1484008 1422456 536756 1678806 1408358 0 2304419 1132490 Penn Sanford LLC dba Sanford-Orlando Kennel Club 42185 128933 1263696 175427 1390843 56063 749203 0 2339731 929328 1078437 Pensacola Greyhound Track Inc 0 0 0 0 1556828 0 0 1501860 0 2445089 0 SOKC LLC dba Sanford-Orlando Kennel Club 0 136278 1460782 17916 0 0 1200366 1112656 2350709 1009985 628560 Sarasota Kennel Club Inc 0 0 2794343 0 845857 0 1464099 680743 3992092 1265819 1580876 St Johns Greyhound Park 163222 252297 694747 466575 1453801 170318 568502 1395926 3227075 2095710 477565 Tampa Greyhound Track 316644 718625 5073411 1048070 1056231 446493 1607376 978959 4501893 1591192 2940790

Total Greyhound Permitholders $6229601 $4488217 $25355758 $11671417 $16260108 $6698502 $16926104 $14925733 $47678901 $24823791 $15950075

Jai Alai Permitholders Dania Jai Alai $429125 $0 $0 $0 $0 $1276948 $0 $0 $0 $0 $5547 Ft Pierce Jai Alai 100339 0 381557 271582 321939 124856 0 294208 2406445 482664 233847 Hamilton Jai Alai and Poker 157941 222141 588812 0 477027 185506 0 550517 828278 764400 330268 Miami Jai Alai 0 0 0 0 0 0 0 0 0 0 0 Ocala Jai Alai 58602 124485 308864 530700 270602 71637 255820 264022 1114630 471277 213271 Orlando-Seminole Jai Alai 0 0 0 0 0 0 0 0 0 0 0 Summer Jai Alai 0 0 0 0 0 0 0 0 0 0 0 Summersport Enterprises Ltd 109949 0 0 0 0 0 0 0 0 0 0

Total Jai Alai Permitholders $855956 $346626 $1279233 $802282 $1069568 $1658947 $255820 $1108747 $4349353 $1718341 $782933

Thoroughbred Permitholders Calder Race Course Inc $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 Gulfstream Park Racing Association Inc 0 0 0 0 0 0 0 0 0 0 0 Ocala Breeders Sales 0 0 370093 0 249776 0 0 235185 1113285 383067 197233 Tampa Bay Downs Inc 0 113877 2162188 0 384650 0 647429 401506 1842662 668413 1347577 Tropical Park Inc 0 0 0 0 0 0 0 0 0 0 0

Total Thoroughbred Permitholders $0 $113877 $2532281 $0 $634426 $0 $647429 $636691 $2955947 $1051480 $1544810

Harness Permitholders Isle Casino and Racing at Pompano Park 188451 0 0 0 0 231542 0 0 712523 0 0

TOTAL FOR ALL PERMITHOLDERS $7274008 $4948720 $29167272 $12473699 $17964102 $8588991 $17829353 $16671171 $55696724 $27593612 $18277818

Note Figures above include handle from charityscholarship performances

CO

NTIN

UED

ON

NEXT PA

GE

14

TOTAL INTERTRACK WAGERING HANDLE BY GUEST

scal Year 20072008Fi

GUEST FACILITY G

DANIA MIAMI SUMMER SUMMERSPORT

HOST PERMITHO

CALDER

LDER

GULFSTREAM PARK

TAMPA BAY DOWNS

TROPICAL PARK

POMPANO PARK

reyhound Permitholders Bet Miami Greyhounds $71455 $0 $0 $25308 $2143688 $0 $0 $1027407 $3217279 Daytona Beach Kennel Club Inc 370884 345355 342578 306303 6219441 2065226 3582421 2274939 2035961 Derby Lane 400206 1298627 1174660 263459 14341493 4553604 9231214 5623223 2387288 Ebro Dog Track 206059 0 0 158723 1655725 881390 461380 542785 0 Flagler Greyhound Track 0 0 0 0 3259551 2135726 29664 1234231 3439140 Jacksonville Kennel Club Inc 297686 461290 449578 203737 2770002 1062284 1486389 1086663 372800 Jefferson County Kennel Club Inc 118961 0 0 85971 0 0 0 0 0 Mardi Gras Racetrack and Gaming Center 171394 0 0 0 573637 1234654 42321 11218 2615036 Melbourne Greyhound Park LLC 718179 755821 715685 535087 8474187 3668978 4643641 3482257 782535 Naples-Ft Myers Greyhound Track 0 0 0 0 11388928 6214826 8361375 4907703 2010190 Orange Park Kennel Club Inc 176546 186694 213201 129328 1512972 419695 750773 274779 430038 Palm Beach Kennel Club 848458 936196 820191 632213 30944142 23306276 4142773 14610322 5946803 Penn Sanford LLC dba Sanford-Orlando Kennel Club 0 0 0 0 7383469 0 276649 669083 692069 Pensacola Greyhound Track Inc 0 0 0 0 773982 456119 765260 337408 0 SOKC LLC dba Sanford-Orlando Kennel Club 0 0 0 0 94737 2341357 3735226 1928848 870482 Sarasota Kennel Club Inc 0 0 0 0 8935731 3700307 5828683 3779169 954848 St Johns Greyhound Park 133286 271383 295950 99738 8155143 2954537 4327535 2972357 1527437 Tampa Greyhound Track

tal Greyhound Permitholders

305842 923442 874931 223579 8065750 2544039 5201448 3179327 1900483

To $3818956 $5178808 $4886774 $2663446 $116692578 $57539018 $52866752 $47941719 $29182389

Jai Alai Permitholders Dania Jai Alai $0 $1070874 $342315 $0 $1041847 $1387400 $40658 $308989 $3159556 Ft Pierce Jai Alai 174820 826347 827691 151636 5119725 2061530 2744884 1893526 842688 Hamilton Jai Alai and Poker 178401 63707 42454 130251 1157486 398501 724541 413077 59 Miami Jai Alai 1798880 0 0 365501 34545 178485 11806 139815 1039975 Ocala Jai Alai 244059 425447 463032 88189 2906187 970679 1851799 969720 527893 Orlando-Seminole Jai Alai 1516478 1362163 1300096 1294233 17003078 5123321 9319740 6138759 5516055 Summer Jai Alai 594269 0 0 1423895 484200 0 0 52935 920611 Summersport Enterprises Ltd 0 210554 870130 0 1523238 0 0 473522 2642604

Total Jai Alai Permitholders $4506907 $3959092 $3845718 $3453705 $29270306 $10119916 $14693428 $10390343 $14649441

Thoroughbred Permitholders Calder Race Course Inc $0 $0 $0 $0 $0 $0 $657951 $0 $0 Gulfstream Park Racing Association Inc 0 0 0 0 16936195 0 7820112 11772505 0 Ocala Breeders Sales 81731 237652 236304 52614 10097325 3809993 5775492 3730895 1002588 Tampa Bay Downs Inc 164752 656872 617527 132035 23225339 8488681 0 9993847 3386258 Tropical Park Inc

tal Thoroughbred Permitholders

0 0 0 0 0 30206293 4621554 0 653168

To

H

T

$246483 $894524 $853831 $184649 $50258859 $42504967 $18875109 $25497247 $5042014

arness Permitholders Isle Casino and Racing at Pompano Park 2379372 0 0 1922060 8477856 16574569 2778775 11160811 0

OTAL FOR ALL PERMITHOLDERS $10951718 $10032424 $9586323 $8223860 $204699599 $126738470 $89214064 $94990120 $48873844

CO

NTIN

UED

FRO

M PR

EVIOU

S PAG

E

TOTAL

$15192918 28831870 55505686 7758905

24221024 32975218 3457640

11052920 30443806 41220573 13698461 94495866 17175116 7836546

16887902 35822567 31703104 43498525

$511778647

$9063259 19260284 7213367 3569007

12130915 48573923 3475910 5829997

$109116662

$657951 36528812 27573233 54233613 35481015

$154474624

44425959

$819795892

Note Figures above include handle from charityscholarship performances

15

CHARITY AND SCHOLARSHIP PERFORMANCES

Each permitholder may operate up to five additional days designated as charity or scholarship days during their regular meet Proceeds from these additional days are paid to approved charities major state and private institutions of higher learning community colleges the Historic Resources Operating Trust Fund or the Board of Governors Operations and Maintenance Trust Fund A list of proposed recipients is submitted annually by the permitholder to the division Typically the amount contributed to charitable organizations is determined by calculating the amount of taxes due to the state had it been a regular performance A minimum of $2469657 was paid to charitable organizations during Fiscal Year 20072008 bringing the total proceeds disbursed since 1985 to $64738381

RACING SCHOLARSHIP TRUST FUND

The Board of Governors Operations and Maintenance Trust Fund within the Department of Education is used to provide scholarships to deserving students who are attending Floridas colleges and universities A total of $16872378 has been paid to this fund since the program began in 1949 The amount contributed to the fund this fiscal year is detailed below

Racing Scholarship Trust Fund Washington County Kennel Club Inc $3303

Total For 20072008 Fiscal Year $3303

ABANDONED WINNING TICKETS

Abandoned pari-mutuel tickets are winning tickets that remain uncashed for a period of one year The value of greyhound and jai alai abandoned tickets for live on-track races or games escheat to the state These funds are deposited into the State School Fund for the support and maintenance of Floridas public schools Since 1957 the total paid into this fund is $87881715 The amount collected in abandoned winning tickets for the State School Fund for this fiscal year is detailed below

Abandoned Winning Tickets Greyhound Permitholders $1317137 Jai Alai Permitholders $153173 Total For 20072008 Fiscal Year $1470310

In harness and quarter horse racing abandoned winning tickets are paid to the respective breedersrsquo associations Abandoned winning tickets from thoroughbred horse racing are retained by the permitholder

16

Ibull

CARDROOM COMPARATIVE DATA

During Fiscal Year 20072008 there were 21 licensed permitholders that operated a cardroom at their facility The number of cardroom tables increased from 469 in Fiscal Year 20062007 to 739 i n Fiscal Year 20072008 Cardroom gross receipts increased from $54208544 to $90863855 and as a result total state revenue increased from $5746355 in Fiscal Year 20062007 to $9961385 this fiscal year

Cardroom tax revenue is distributed 50 between the Pari-Mutuel Wagering Trust Fund and th e General Revenue Fund In accordance with Section 849086(13)(h) Florida Statutes one quarter o f the moneys deposited into the Pari-Mutuel Wagering Trust Fund must be distributed to counties an d municipalities that approved the cardroom In October 2008 the division distributed approximatel y $1135798 to the countiesmunicipalities

CARDROOM GROSS RECEIPTS AND TOTAL STATE REVENUE FISCAL YEARS 19981999 THROUGH 20072008

$0 $10 $20 $30 $40 $50 $60 $70 $80 $90

$100

Mill

ions

1998

1999

1999

2000

2000

2001

2001

2002

2002

2003

2003

2004

2004

2005

2005

2006

2006

2007

2007

2008

Cardroom Gross Receipts Total State Revenue

CARDROOM GROSS RECEIPTS AND STATE REVENUE SUMMARY

Fiscal Year Total Cardroom Gross Receipts

Gross Receipts Tax

Table Fees Collected

Total State Revenue (Gross Receipts Tax

plus Table Fees)

Total State Revenue as a

Percent of Gross Receipts

19981999 $4394499 $439351 $120500 $559851 1274 19992000 $3743212 $374321 $101500 $475821 1271 20002001 $3165525 $316552 $74500 $391052 1235 20012002 $2837775 $283778 $76000 $359778 1268 20022003 $2767231 $276723 $74500 $351223 1269 20032004 $18498426 $1849843 $250500 $2100343 1135 20042005 $38089764 $3808977 $238000 $4046977 1062 20052006 $44433359 $4443337 $264000 $4707337 1059 20062007 $54208544 $5420855 $325500 $5746355 1060 20072008 $90863855 $9086385 $875000 $9961385 1096

17

COMPONENTS OF CARDROOM REVENUE BY ASSOCIATION

scal Year 20072008Fi

Greyhound Racing Associations Daytona Beach Kennel Club Inc Derby Lane Ebro Dog Track Flagler Greyhound Track Jefferson County Kennel Club Inc Mardi Gras Racetrack and Gaming Center Melbourne Greyhound Park LLC Naples-Ft Myers Greyhound Track Orange Park Kennel Club Inc Palm Beach Kennel Club Sarasota Kennel Club Inc St Johns Greyhound Park Tampa Greyhound Track tal Greyhound PermitholdersTo

Jai Alai Permitholders DaniaSummersportFt Pierce Jai Alai Hamilton Jai Alai and Poker MiamiSummerJai Alai Ocala Jai Alai

Total Jai Alai Permitholders

Thoroughbred Racing Associations Gulfstream Park Racing Association Inc Tampa Bay Downs Inc tal Thoroughbred PermitholdersTo

Harness Racing Associations Isle Casino and Racing at Pompano Park

TAL FOR ALL PERMITHOLDERSTO

Tournament County Gross Gross Gross Table Fees Total Taxes

Municipality Receipts Receipts Receipts Tax Collected and Fees

Volusia 6398578 484861 688344 72000 760344 Pinellas 6061846 1609561 767141 50000 817141

Washington 3149083 74326 322341 22000 344341 Dade 4289859 40082 432994 18000 450994

Jefferson 1141104 50750 119185 22000 141185 Hallandale 2660545 41690 270223 40000 310223

Brevard 5032809 434380 546719 45000 591719 Lee 5695292 515065 621036 36000 657036

Town of Orange Park 1621387 10852 163224 80000 243224 Palm Beach 9211632 992646 1020428 68000 1088428

Sarasota 3938604 1624165 556277 32000 588277 St Johns 8104392 681412 878580 44000 922580

Hillsborough $2098756 291124 $238988 $22000 $260988 59403886 6850914 6625480 551000 7176480

Hallandale

1147983 244911 139289 26000 165289 St Lucie 921326 21501 94283 74000 168283 Hamilton 1846779 100570 194735 15000 209735

Dade 1330788 57541 138833 48000 186833 Marion 465574 7260 47283 56000 103283

5712450

431783 614423 219000 833423

Broward 3592724 252406 384513 25000 409513 Hillsborough 3299351 986607 428596 38000 466596

6892075 1239013 813109 63000 876109

Broward 9546654 787080 1033373 42000 1075373

$81555065 $9308790 $9086385 $875000 $9961385

(1) 18th of total gross receipts tax is distributed to counties or municipalities

Note Effective July 1 2007 the table fee collected is $1000 per table

18

SLOT COMPARATIVE DATA

Florida pari-mutuel facilities began slot machine operations in Broward County during the 20062007 Fiscal Year On January 29 2008 Miami-Dade County held a local referendum and passed slot machine gaming in their county

During Fiscal Year 20072008 the total amount wagered by patrons was $3023981126 Average daily revenue per slot machine was $182 Total net slot revenue was $241120630 In accordance with Section 551106(2)(a) Florida Statutes the tax rate on net slot machine revenue is 50 as a result the total taxes paid to the state was $120560316

bull Gulfstream Park Racing Association paid $19618764 in taxes representing 16 of the total taxes bull Mardi Gras Racetrack and Gaming Center paid $39550545 in taxes representing 33 of the total taxes and

bull Pompano Park Racing paid $61391007 in taxes representing 51 of the total taxes

Taxes paid on net slot machine revenue were accounted for by the division then immediately transferred to the Department of Educations Educational Enhancement Trust Fund

Gulfstream Operations Began 11152006

Mardi Gras Operations Began 12282006

Pompano Park Operations Began 04142007 TOTAL

FY 200607 FY 200708 FY 200607 FY 200708 FY 200607 FY 200708 FY 200607 FY 200708 Average Number of Machines 834 887 1150 1239 1500 1500 2281 3626 Number of Operating Days 228 366 185 366 78 366 228 366 Average Revenue per Machine $161 $121 $216 $174 $193 $224 $191 $182 Amount Wagered $322637778 $501200320 $517732918 $898612565 $273737770 $1624168241 $1114108466 $3023981126 Amount Won By Patrons $291991699 $458031144 $471834882 $816752882 $251151459 $1492832705 $1014978040 $2771616730

Promotional Credits $0 $3970805 $0 $2819819 $0 $4662829 $0 $11453454 30-Day Unclaimed Tickets $60109 $39156 $231437 $55817 $19988 $109307 $311533 $204280

Winnings withheld from Excluded Persons $0 $0 $0 $5408 $0 $0 $0 $5408 Net Slot Machine Revenue $30706188 $39237527 $46129473 $79101089 $22606298 $122782015 $99441960 $241120631

State Tax Revenue $15353094 $19618764 $23064737 $39550545 $11303149 $61391007 $49720980 $120560316 Permitholder Revenue $15353094 $19618764 $23064737 $39550545 $11303149 $61391007 $49720980 $120560316

FISCAL YEAR 20072008

NET SLOT MACHINE REVENUE PROMOTIONAL CREDITS AMOUNT WON BY PATRONS

Gulfstream $458031144

17

Pompano Park $1496832705

53 Mardi Gras

$816752882 30

Gulfstream $3970805

35

Mardi Gras $2819819

25

Pompano Park $4662829

40

Gulfstream $39237527

16

Mardi Gras $79101089

33

Pompano Park $122782015

51

19

I

_jl -

~ ------

--

__ T

- - -- --- -_IF ~

-

Daily Revenue per Machine Compared to Average Number of Machines For Fiscal Years 20062007 and 20072008

GULFSTREAM PARK RACING AND CASINO

$0 $50

$100 $150 $200 $250 $300 $350 $400 $450

Jul-0

6

Aug-06

Sep-06

Oct-06

Nov-06

Dec-06

Jan-07

Feb-07

Mar-07

Apr-07

May-07

Jun-07

Jul-0

7

Aug-07

Sep-07

Oct-07

Nov-07

Dec-07

Jan-08

Feb-08

Mar-08

Apr-08

May-08

Jun-08

Dai

ly R

even

ue p

er M

achi

ne

0 200 400 600 800 1000 1200 1400 1600 1800 2000

Ave

rage

Num

ber o

f Mac

hine

s

Revenue per Machine Machines

MARDI GRAS RACETRACK AND GAMING CENTER

ISLE CASINO AND RACING AT POMPANO PARK

$0 $50

$100 $150 $200 $250 $300 $350 $400 $450

Jul-0

6

Aug-06

Sep-06

Oct-06

Nov-06

Dec-06

Jan-07

Feb-07

Mar-07

Apr-07

May-07

Jun-07

Jul-0

7

Aug-07

Sep-07

Oct-07

Nov-07

Dec-07

Jan-08

Feb-08

Mar-08

Apr-08

May-08

Jun-08

Dai

ly R

even

ue p

er M

achi

ne

0 200 400 600 800 1000 1200 1400 1600 1800 2000

Ave

rage

Num

ber o

f Mac

hine

s

Revenue per Machine Machines

$0 $50

$100 $150 $200 $250 $300 $350 $400 $450

Jul-0

6

Aug-06

Sep-06

Oct-06

Nov-06

Dec-06

Jan-07

Feb-07

Mar-07

Apr-07

May-07

Jun-07

Jul-0

7

Aug-07

Sep-07

Oct-07

Nov-07

Dec-07

Jan-08

Feb-08

Mar-08

Apr-08

May-08

Jun-08

Dai

ly R

even

ue p

er M

achi

ne

0 200 400 600 800 1000 1200 1400 1600 1800 2000

Ave

rage

Num

ber o

f Mac

hine

s

Revenue per Machine Machines

ALL FACLITIES COMBINED

Dai

ly R

even

ue p

er M

achi

ne $450

$400 $350 $300 $250 $200 $150 $100

$50 $0

l-uJ6 6 6 6 6 7 7 7 7 7 70 -06

-0 -0 -0 -0 -0 -0 -0 -0 -07

-0 0 -g p t v c n b r r y n l- gu e c o e a e a p a u u uA S O N D J F M A JM J A

Revenue per Machine

7 8 807 7 7 7 8 8 8-0 -0 -0 -0 -0 -0 -0 -0 -08

-0p t v c n b r r y ne c o e a e a p a uS O N D J F M A M J

Machines

Ave

rage

Num

ber o

f Mac

hine

s 6000

5000

4000

3000

2000

1000

0

20

DA

TA B

Y A

SS

OC

IATI

ON

FA

CIL

ITY

Pari-Mutuel Facilities by Permit Type

Key

- 16 Greyhound Tracks

6 Jai-Alai Frontons

-0 0

-e

3 Thoroughbred Tracks

1 Harness Track

1 Limited lntertrack Wagering Permit (5506308 FS)

3 Division Regional Offices

21 Cardrooms

3 Slot Machine Gaming Facilities

middot1ton Jai Alai Ham1

P rce Jai Alai Fort 1e ____ ~

h Kennel Club Palm Beac

Dania I Summersport Jai Alai

Mardi Gras Racetrack Bet Miami

Gulfstream Park

Calder Tropical Park

J i Alai middot middot 1 Summer a M1am1

Flagler Greyhound

2008 October 01

21

GREYHOUND ASSOCIATIONS

Florida remains the leader in greyhound racing in the United States with 18 permitholders operating at 13 tracks throughout the state A total of 4479 performances including charity and scholarship performances were conducted during this past fiscal year a decrease of nine percent from the previous fiscal year

During Fiscal Year 20072008 handle wagered at live greyhound performances decreased by 12 percent Intertrack handle wagered on broadcasts of live Florida greyhound performances decreased by 12 percent Simulcast handle wagered on broadcasts of performances from outside the state decreased by 23 percent Intertrack simulcast handle wagered on broadcast of performances from outside the state increased by 12 percent Overall total handle decreased by 13 percent for the Florida greyhound industry

Total paid attendance decreased by 41 percent from the prior year The division reports only paid attendance and does not include free admissions or complimentary passes in its data Total greyhound revenue to the state decreased by 15 percent during Fiscal Year 20072008 The greyhound industry accounted for approximately 46 percent of Floridarsquos total revenue and 31 percent of total handle from pari-mutuel performances

Based on audits conducted by the division greyhound permitholders paid $29048989 in purses during Fiscal Year 20072008 which excludes stakes fees and sponsor contributions The races conducted during the past year by greyhound permitholders is shown in detail on the individual permitholder pages of this section

All of Floridarsquos greyhound permitholders actively sponsor greyhound adoption programs Many of the statersquos greyhound tracks provide for on-site adoption booths animal welfare funding advertising special events and public information Florida Statutes provide that greyhound permitholders receive credits applicable against taxes in an amount equal to the uncashed tickets remitted to the state in the prior fiscal year Each permitholder is required to pay an amount equal to 10 percent of the amount of the credit received to any bona fide organization which promotes or encourages greyhound adoptions During Fiscal Year 20072008 total contributions provided to greyhound adoption units amounted to $201949 which exceeded the minimum statutory requirement

Total Performances 4479 Total Paid Attendance 1006115

Total Racing Days 3514 Total Admission Tax $67344

Bet Miami Greyhounds Broward County

See Mardi Gras Racetrack and Gaming Centers contact information for detail

Meet Period 7012007 to 12312007 and 6012008 to 06302008 at Mardi Gras Racing Results Performances 140 Paid Attendance Racing Days 140 Total Admission Tax Purses Paid $1615540

0 $0

Daytona Beach Kennel Club Inc Volusia County

Website wwwdaytonagreyhoundcom Mailing Address P O Box 11470 Daytona Beach Florida 32120 Street Address 960 South Williamson Road Daytona Beach Florida 32114 Meet Period 7012007 to 6302008 Racing ResultsPerformances 410 Paid Attendance Racing Days 312 Total Admission Tax Purses Paid $1660136

Telephone 3862526484 Fax 3862524808

147081 $507

22

Website Mailing Address Street Address

Meet Period

Racing ResultsPerformances Racing Days Purses Paid

Derby Lane St Petersburg Kennel Club Inc

Pinellas County

wwwderbylanecom P O Box 22099 St Petersburg Florida 33742-2099 10490 Gandy Boulevard St Petersburg Florida 33702-2395

7012007 to 8182007 and 1012008 to 6302008

292 Paid Attendance 198 Total Admission Tax

$3344976

Telephone Fax

3446 $0

7278123235 7278123305

Website MailingStreet Address

Meet Period

Racing ResultsPerformances Racing Days Purses Paid

Ebro Dog Track Washington County Kennel Club Inc

Washington County

wwwebrogreyhoundparkcom 6558 Dog Track Road Ebro Florida 32437

7022007 to 12012007 and 152008 to 6302008

262 Paid Attendance 214 Total Admission Tax

$665281

Telephone Fax

32953 $5720

8502343943 8505354442

Website Mailing Address Street Address

Meet Period

Racing ResultsPerformances Racing Days Purses Paid

Flagler Greyhound Track West Flagler Associates Ltd

Dade County

wwwflaglerdogscom P O Box 350940 Miami Florida 33135-0940 401 NW 38th Court Miami Florida 33126

7012007 to 6302008

361 Paid Attendance 362 Total Admission Tax

$1934808

Telephone Fax

0 $0

3056493000 3056314525

Website Mailing Address Street Address Meet Period Racing Results Performances Racing Days Purses Paid

Jacksonville Kennel Club Inc Duval County

wwwjaxkennelcom P O Box 959 Orange Park Florida 32067-0959 1440 North McDuff Avenue Florida 32205 7012007 to 9032007 and 5282008 to 6302008 at Orange Park

115 Paid Attendance 86 Total Admission Tax

$1413236

Telephone Fax

26204 $0

9046460001 9046460420

Website Mailing Address Street Address

Meet Period

Racing Results Performances Racing Days Purses Paid

Jefferson County Kennel Club Inc Jefferson County

wwwjckcgreyhoundscom P O Box 400 Monticello Florida 32345 3079 North Jefferson Street Monticello Florida 32344

7022007 to 9082007 and 5282008 to 6302008

223 Paid Attendance 223 Total Admission Tax

$576563

Telephone Fax

27160 $2728

8509972561 8509973871

23

Website Mailing Address Street Address

Meet Period

Racing Results Performances Racing Days Purses Paid

Mardi Gras Racetrack and Gaming Center Hartman amp Tyner Inc

Broward County

wwwplaymardigrascom P O Box 2007 Hollywood Florida 33022 831 North Federal Highway Hallandale Beach Florida 33009

1012008 to 5312008

152 Paid Attendance 152 Total Admission Tax

$1597917

Telephone Fax

0 $0

9549243200 9549243143

Website MailingStreet Address Meet Period Racing Results Performances Racing Days Purses Paid

Melbourne Greyhound Park LLC Brevard County

wwwmelbournegreyhoundparkcom 1100 North Wickham Road Melbourne Florida 32935

12262007 to 4262008

107 Paid Attendance 71 Total Admission Tax

$422370

Telephone Fax

21157 $399

3212599800 3212593437

Website Mailing Address Street Address Meet Period Racing Results Performances Racing Days Purses Paid

Naples-Ft Myers Greyhound Track Bonita-Fort Myers Corporation

Lee County wwwnaplesfortmyersdogscom P O Box 2567 Bonita Springs Florida 34133-2567 10601 Bonita Beach Road SW Bonita Springs Florida 34135 7012007 to 6302008

410 Paid Attendance 326 Total Admission Tax

$2298746

Telephone Fax

255495 $37445

2399922411 2399479244

Website Mailing Address Street Address Meet Period Racing Results Performances Racing Days Purses Paid

Orange Park Kennel Club Inc Clay County

wwwjaxkennelcom P O Box 959 Orange Park Florida 32067-0959 455 Park Avenue Orange Park Florida 32073 12052007 to 3102008

112 Paid Attendance 84 Total Admission Tax

$1252565

Telephone Fax

24563 $0

9046460001 9046460420

Website MailingStreet Address Meet Period Racing Results Performances Racing Days Purses Paid

Palm Beach Kennel Club Investment Corporation of Palm Beach

Palm Beach County wwwpbkennelclubcom 1111 North Congress Avenue West Palm Beach Florida 33409-6317 7012007 to 6302008

466 Paid Attendance 363 Total Admission Tax

$4821349

Telephone Fax

220086 $12853

5616832222 5614711298

Website Mailing Address Street Address Meet Period Racing ResultsPerformances Racing Days Purses Paid

Pensacola Greyhound Track Inc Escambia County

wwwpensacolagreyhoundparkcom P O Box 12824 Pensacola Florida 32591-2824 951 Dog Track Road Pensacola Florida 32506-8236 7012007 to 6292008

212 Paid Attendance 165 Total Admission Tax

$725502

Telephone Fax

0 $0

8504558595 8504538883

24

Penn Sanford LLC dba Sanford-Orlando Kennel Club Seminole County

See SOKC LLCs contact information for detail Meet Period 7012007 to 6292008

Racing ResultsPerformances 217 Paid Attendance Racing Days 141 Total Admission Tax Purses Paid $784903

32228 $3867

SOKC LLC dba Sanford-Orlando Kennel Club Seminole County

Website wwwfloridagreyhoundracingcom Mailing Address P O Box 50280 Longwood Florida 32752 Street Address 301 Dog Track Road Longwood Florida 32750 Meet Period 11012007 to 5022008 Racing ResultsPerformances 229 Paid Attendance Racing Days 152 Total Admission Tax Purses Paid $838829

TelephoneFax

41031 $0

4078311600 4078313997

Sarasota Kennel Club Inc Sarasota County

Website wwwsarasotakennelclubcom MailingStreet Address 5400 Bradenton Road Sarasota Florida 34234 Meet Period 7022007 to 5032008 Racing ResultsPerformances 352 Paid Attendance Racing Days 219 Total Admission Tax Purses Paid $1399180

TelephoneFax

145858 $3692

9413557744 9413512207

St Johns Greyhound Park Bayard Raceways Inc

St Johns County Website wwwjaxkennelcom Mailing Address P O Box 959 Orange Park Florida 32067-0959 Street Address 6322 Racetrack Road Jacksonville Florida 32259 Meet Period 9052007 to 12032007 and 3122008 to 5262008 at Orange Park Racing ResultsPerformances 192 Paid Attendance Racing Days 143 Total Admission Tax Purses Paid $1900576

Telephone Fax

28853 $133

9046460001 9046460420

Tampa Greyhound Track Associated Outdoor Clubs Inc

Hillsborough County Website wwwtampadogscom Mailing Address P O Box 8096 Tampa Florida 33674-8096 Street Address 8300 North Nebraska Avenue Tampa Florida 33604 Meet Period 7012007 to 8192007 and (8202007 to 12312007 at Derby Lane) Racing ResultsPerformances 227 Paid Attendance Racing Days 163 Total Admission Tax Purses Paid $1796512

Telephone Fax

0 $0

8139324313 8139325048

25

JAI ALAI FRONTON ASSOCIATIONS

Florida was the first state in the nation to conduct jai alai performances with the first fronton being built in 1926 There are currently eight jai alai permitholders operating at six frontons throughout Florida In fact Florida is now the only state where jai alai games are conducted A total of 1094 regular performances including charity and scholarship performances were conducted during this past fiscal year a decrease of 20 percent from the previous fiscal year

During Fiscal Year 20072008 handle wagered at live jai alai performances decreased by 19 percent Intertrack handle wagered on broadcasts of live Florida jai alai performances decreased by 13 percent There are no longer any other states that conduct jai alai therefore there was no simulcast or intertrack simulcast handle Total handle declined by 16 percent for the Florida jai alai industry

Revenue to the state decreased by three percent during Fiscal Year 20072008 The jai alai industry accounted for approximately two percent of Floridarsquos total revenue and five percent of total handle from pari-mutuel performances Permitholders reported paying $7755267 in playersrsquo awards

Total paid attendance decreased by 52 percent from the prior year The division reports only paid attendance and does not include free admissions or complimentary passes in its data

Total Performances 1094 Total Paid Attendance 160960 Total Gaming Days 833 Total Admission Tax $0

Dania Jai Alai A Divison of the Aragon Group

A Boyd Gaming Company Broward County

Website wwwdania-jai-alaicom Mailing Address P O Box 96 Dania Beach Florida 33004 TelephoneStreet Address 301 East Dania Beach Boulevard Dania Beach Florida 33004 Fax Meet Period 12012007 to 6292008 Gaming ResultsPerformances 240 Paid Attendance 0 Racing Days 180 Total Admission Tax $0 Players Awards Paid $1751505

9549272841 9549209095

Ft Pierce Jai Alai Florida Gaming Centers Inc

St Lucie County Website wwwfla-gamingcom TelephoneMailingStreet Address 1750 South Kings Highway Ft Pierce Florida 34945-3099 Fax Meet Period 4042008 to 5312008 Miscellaneous Revenue to State $34919 (See Section 5509511(4) Florida Statutes for detail) Gaming ResultsPerformances 44 Paid Attendance 0 Racing Days 35 Total Admission Tax $0 Players Awards Paid $150000

7724647500 7724640099

Hamilton Jai Alai and Poker Richmond Entertainment Inc

Hamilton County Website wwwhamiltondownsjaialaicom TelephoneMailingStreet Address 6968 US Highway 129 South Jasper Florida 32052 Fax Meet Period 7012007 to 10252007 Gaming ResultsPerformances 100 Paid Attendance 9220 Racing Days 100 Total Admission Tax $0 Players Awards Paid $205191

3866380011 3866380033

26

Miami Jai Alai Florida Gaming Centers Inc

Dade County

Website wwwfla-gamingcom Telephone MailingStreet Address 3500 NW 37th Avenue Miami Florida 33142 Fax Meet Period 11012007 to 5072008

Gaming Results Performances 216 Paid Attendance 23568 Racing Days 162 Total Admission Tax $0 Players Awards Paid $1986750

3056336400 3056347013

Ocala Jai Alai Second Chance Jai Alai LLC

Marion County

Website wwwocalajaialaicom Mailing Address P O Box 580 Orange Lake Florida 32681 Telephone Street Address 4601 NW Highway 318 Reddick Florida 32686 Fax Meet Period 4032008 to 4302008 Miscellaneous Revenue to State $15733 (See Section 5509511(4) Florida Statutes for detail)

Gaming Results Performances 40 Paid Attendance 0 Racing Days 20 Total Admission Tax $0 Players Awards Paid $102869

3525912345 3525913402

Orlando-Seminole Jai Alai Florida Jai Alai Inc Seminole County

Website wwworlandojaialaicom Mailing Address P O Box 300107 Fern Park Florida 32730 Telephone Street Address 6405 South Highway 17-92 Fern Park Florida 32730 Fax Meet Period 1012008 to 3302008 Miscellaneous Revenue to State $44200 (See Section 5509511(4) Florida Statutes for detail)

Gaming Results Performances 81 Paid Attendance 18578 Racing Days 55 Total Admission Tax $0 Players Awards Paid $303775

4073396221 4078314689

Summer Jai Alai Dade County

See Miami Jai Alais contact information for detail Meet Period 7012007 to 10312007 and 5082008 to 6302008 at Miami Jai Alai

Gaming Results Performances 202 Paid Attendance 72605 Racing Days 152 Total Admission Tax $0 Players Awards Paid $1986750

Summersport Enterprises Ltd A Boyd Gaming Company

Broward County

See Dania Jai Alais contact information for detail Meet Period 7012007 to 11302007 at Dania Jai Alai

Gaming Results Performances 171 Paid Attendance 36989 Racing Days 129 Total Admission Tax $0 Players Awards Paid $1268427

27

THOROUGHBRED ASSOCIATIONS

Florida continues to be a premier thoroughbred racing state with four permitholders operating at three tracks located in Central and South Florida A total of 349 regular performances including charity and scholarship performances were conducted during this past fiscal year which reflects no change from the previous fiscal year

During Fiscal Year 20072008 handle on live thoroughbred performances decreased 23 percent and intertrack handle wagered increased eight percent Simulcast handle wagered on broadcasts of performances from outside the state decreased by 26 percent while intertrack simulcast handle increased by seven percent Overall total handle declined by six percent for the Florida thoroughbred industry

Total revenue to the state during Fiscal Year 20072008 decreased six percent from the prior year The thoroughbred industry accounted for approximately 46 percent of Floridarsquos total revenue and 58 percent of total handle from pari-mutuel performances

Total paid attendance decreased by 20 percent from the prior year The division reports only paid attendance and does not include free admissions or complimentary passes in its data

Total Performances 349 Total Paid Attendance 252673 Total Racing Days 352 Total Admission Tax $53505

Calder Race Course Inc Dade County

Website wwwcalderracecoursecom Mailing Address P O Box 1808 Miami Florida 33055-0808 Street Address 2101 NW 27th Avenue Miami Florida 33056

Meet Period 7012007 to 10142007 and 4252008 to 6302008 Racing ResultsPerformances 109 Paid Attendance Racing Days 109 Total Admission Tax Purses Paid $27295808

Telephone Fax

74495 $15588

3056251311 3056202569

Gulfstream Park Racing Association Inc Broward County

Website wwwcasinoatgulfstreamcomhomehtml MailingStreet Address 901 South Federal Highway Hallandale Beach Florida 33009 Meet Period 1032008 to 4202008 Racing ResultsPerformances 86 Paid Attendance Racing Days 89 Total Admission Tax Purses Paid $30309087

Telephone Fax

0 $0

9544547000 9544546479

Tampa Bay Downs Inc Hillsborough County

Website wwwtampabaydownscom Mailing Address P O Box 2007 Oldsmar Florida 34677 Street Address 11225 Race Track Road Tampa Florida 33626 Meet Period 12082007 to 5042008 Racing ResultsPerformances 94 Paid Attendance Racing Days 94 Total Admission Tax Purses Paid $15474950

Telephone Fax

139683 $30326

8138554401 8132611961

Tropical Park Inc Dade County

See Calders contact information for detail Meet Period 10152007 to 1022008 at Calder Race Course Racing ResultsPerformances 60 Paid Attendance Racing Days 60 Total Admission Tax Purses Paid $12330361

38495 $7591

28

29

HARNESS ASSOCIATIONS

Pompano Park is the only permitholder currently conducting harness horse racing performances in the State of Florida A total of 158 regular performances including charity and scholarship performances were conducted during this past fiscal year a decrease of nine percent from the previous fiscal year

During Fiscal Year 20072008 handle wagered at live harness performances decreased by 12 percent Intertrack handle wagered on broadcasts of live Florida harness performances decreased by 15 percent Simulcast handle wagered on broadcasts of performances from outside the state decreased by 13 percent while intertrack simulcast handle decreased by 13 percent Overall total handle decreased by 13 percent for the Florida harness industry

Total revenue to the state during Fiscal Year 20072008 decreased by nine percent from the prior year The harness industry accounted for approximately six percent of Floridarsquos total revenue and six percent of total handle from pari-mutuel performances

The division reports only paid attendance and does not include free admissions or complimentary passes in its data

Total Performances 158 Total Paid Attendance 0

Total Racing Days 158 Total Admission Tax $0

Isle Casino and Racing at Pompano Park PPI Inc

Broward County

Website wwwtheislepompanoparkcomhomephp Telephone 9549722000 MailingStreet Address 1800 SW Third Street Pompano Beach Florida 33069 Fax 9549780377 Meet Period 7012007 to 6302008

Racing ResultsPerformances 158 Paid Attendance 0 Racing Days 158 Total Admission Tax $0 Purses Paid $12739946

SUMMARY

PARI-MUTUEL INDUSTRY

During Fiscal Year 20072008 the total handle wagered for all classes exceeded $13 billion a decrease of nine percent from the prior fiscal year Total pari-mutuel performances including charity and scholarship performances conducted during Fiscal Year 20072008 decreased by 10 percent from the previous fiscal year

The state realized revenue from regular performances of approximately $25 million a decrease of seven percent from the prior fiscal year Of the $25 million collected greyhound permitholders accounted for 46 percent thoroughbreds for 46 percent harness for 6 percent and jai alai for 2 percent

Total paid attendance decreased 40 percent from the prior year The division reports only paid attendance and does not include free admission or complimentary passes in its data

HORSE RACING

Promotional Programs for Florida-Bred Horses

Florida breeder promotions and award programs are administered by private breeders and owners associations organized to promote ownership and breeding of race horses in the State of Florida Each association conducts its own campaign to enhance the horse breeding industry in the state and provides breeders and owners awards of up to 20 percent of announced gross purses The Florida Standardbred Breeders and Owners Association is funded by the breaks and uncashed tickets from live performances and one percent of the intertrack handle The Quarter Horse Breeders Association is funded by the breaks and the uncashed tickets from live races and one percent of the live and intertrack handle The Florida Thoroughbred Breeders and Ownersrsquo Association awards program is funded by 0955 percent of the live simulcast and intertrack handle as well as 3475 percent of the gross revenue from out-of-state wagers on Florida races

To date the Florida thoroughbred breeding industry has produced 45 national champions including Skip Away the 1998 North American Horse of the Year and Affirmed the last horse to have won the Triple Crown (1978) In 2005 Florida-bred ldquoAfleet Alexrdquo captured two-thirds of the Triple Crown winning the Preakness Stakes (G1) and Belmont Stakes (G1) The industry boasts 110 Florida-bred millionaires 19 classic winners (Kentucky Derby Preakness Stakes and Belmont Stakes) and 20 Breeders Cup Day champions

The Florida Thoroughbred Breedersrsquo and Ownersrsquo Association funds the Florida-bred Stakes Program which is implemented at Floridas thoroughbred racetracks In addition Florida-breds won 346 stakes races including 68 graded stakes and earned more than $41 million in stakes purses Florida-breds banked in excess of $194 million in total North American purse money Through a percentage of pari-mutuel handle Florida thoroughbred permitholders contributed $9542882 to the Florida Thoroughbred Breedersrsquo and Ownersrsquo Association during Fiscal Year 20072008 The FTBOA paid out $5941304 in Breedersrsquo Awards $567000 in Stallion Ownersrsquo Awards and $2112650 through the Florida-bred Stakes Program The Florida-bred Stakes Program includes ldquoThe Sunshine Millionsrdquo at Gulfstream Park ldquoThe Florida Millionrdquo at Calder Race CourseTropical Park ldquoFlorida Cup Dayrdquo at Tampa Bay Downs and additional funds for supplements to Florida-bred Preferred Stakes Races during the CalderTropical and Tampa Bay Downsrsquo meets

The Florida Standardbred Breeders and Owners Association a non-profit organization and the recognized representative of horsemen in the state of Florida is the designated association for the allocation and distribution of funds for Florida-bred Standardbred racing Promotional activities include providing breeder and stallion awards for eligible Florida-bred horses during Pompano Parks 20072008 meet as well as awards for Florida Breeders Stakes races A series of races and awards were also provided for two and three-year-old standardbreds to prepare for the winter meet at Pompano Park The total amount of funds collected and distributed to the Florida Standardbred horsemen throughout the year exceeded $1600000

Note Promotional program information is provided by respective Breeders and Owners Associations

30

UNIVERSITY OF FLORIDA COLLEGE OF VETERINARY MEDICINE RACING LABORATORY

The University of Florida College of Veterinary Medicine Racing Laboratory detects and identifies any drug medication stimulant depressant hypnotic local anesthetic or drug-masking agent prohibited in the blood urine or other bodily fluids of racing horses and greyhounds collected by the Division

During Fiscal Year 20072008 the laboratory received and processed 82763 samples that resulted in 537014 analyses The vigilant monitoring of samples by the laboratory serves to deter the illegal use of drugs in racing animals in Florida

Horse UrineBlood Greyhound Urine 1 Investigative Samples Received 18509 64254 3

2Samples Analyzed 18573 29320 3 Number of Analyses 293371 243643 7 Positives 102 46 NA

1 Quantity Not Sufficient For Testing (QNS) 34798 (542) 2 The Samples Analyzed number for horses is larger than the Samples Received number due to the carryover of samples received in June 2007 that are analyzed in July of the next fiscal year

DRUG POSITIVES FOR FISCAL YEAR 20072008

Types of Positives (ARCI Drug Class) Horse Greyhound Acepromazine Metabolite (3) 12 0 Acepromazine Metabolites (3) Butorphanol (3) 1 0 Albuterol (3) 2 0 Aminorex Levamisole Levamisole metabolite 0 1 Benzoylecgonine (1) 1 8 Butorphanol (3) 3 0 Caffeine (2)Theophylline (3) 2 0 Caffeine (2) Theophylline (3) Butorphanol (3) 1 0 Caffeine (2)Theophylline (3) Theobromine (4) 5 0 Cimetidine (5) 4 0 Clenbuterol (3) 9 0 Dimethyl Sulfoxide (5) 5 9 Gamma-Hydroxphenylbutazone (NA) 0 9 Gamma-Hydroxphenylbutazone (NA) Phenylbutazone (NA) Oxyphenbutazone (4) 0 3 Glycopyrrolate (3) 5 0 Ipratropium (3) 2 0 Lidocaine (2) 0 1 Lidocaine (2) 3-Hydroxylidocaine Monoethyl-glycinesylidine 1 0 Lidocaine (2) 3amp4-Hydroxylidocaine Monoethyl-glycinesylidine 0 1 Methocarbamol (4) 0 1 Methocarbamol (4) Guaifenesin (4) 2 0 Naproxen (4) 1 0 Oxilofrine 4 0 Pentoxifylline (4) 1 0 Phenylbutazone (NA)Oxyphenbutazone (4) 37 1 Procaine (3) 0 5 Ranitidine (5) 4 0 Theobromine (4) 0 7 TOTALS 102 46

Class (1) Drugs that have the highest potential to affect performance and have no generally accepted medical use in the racing animal

Class (2) Drugs that have a high potential to affect performance but less of a potential than drugs in Class I Class (3) Drugs that may or may not have generally accepted medical use in the racing animal but the pharmacology of which

suggests less potential to affect performance than drugs in Class 2

Class (4) Includes therapeutic medications that would be expected to have less potential to affect performance than those in Class 3 Class (5) Includes therapeutic medications for which concentration limits have been established by the racing jurisdictions as well as

certain miscellaneous agents and other medications as determined by the regulatory bodies

31

FIN

AN

CIA

L S

TATE

ME

NTS

DIVISION OF PARI-MUTUEL WAGERING SUMMARY OF STATE REVENUE FROM PARI-MUTUEL CARDROOM

AND SLOT ACTIVITIES FISCAL YEAR 20072008

State Revenue From Regular Performances Tax on Attendance $ 116982 Daily License Fees 3882120 Tax on Handle 19110317

State Revenue From Pari-Mutuel Performances $ 23109419

Other State Revenue Occupational Licenses $ 627372 Fingerprint Fees 281045 Escheated Tickets From Greyhound and Jai Alai (1) 1470310 Racing Scholarship Funds (1) 3303 PMW Trust Fund - Drug Fines 25975 Miscellaneous Revenue 104013 General Revenue Fund - Other Fines 36290

Other State Revenue $ 2548308

Total Pari-Mutuel State Revenue $ 25657727

State Revenue From Cardrooms Table Fees $ 875000 Gross Receipts(2) 9086385 Occupational Licenses 131741

Total State Revenue From Cardrooms $ 10093126

State Revenue From Slots CompulsiveAddictive Gambling Fee $ 750000 Facility License Fee 9000000 Slot Taxes(3)(4) 122891732 Fingerprint Fees 9678 Occupational Licenses 309920 Miscellaneous Revenue 4561 Miscellaneous Fines 60000

Total State Revenue From Slots $ 133025891

Total State Revenue Generated(5) $ 168776744

(1) Escheated tickets from greyhound racing and jai alai gaming and Racing Scholarship Funds are distributed to the Department of Education

(2) One-half of cardroom gross receipts is deposited into General Revenue (3) Slot taxes are distributed to the Department of Education (4) Pompano Park has requested a refund of $23 million for overpayment of Slot taxes for Fiscal

Year 20072008 Refund has been requested and will be processed by the Department of Education in Fiscal Year 20082009

(5) Total revenue and components thereof generated is on the accrual basis of accounting Total revenue and components thereof as as shown in the financial statements on page 34 is on the cash basis of accounting

32

DEPARTMENT OF BUSINESS amp PROFESSIONAL REGULATION DIVISION OF PARI-MUTUEL WAGERING

BALANCE SHEET SPECIAL REVENUE FUND

FOR FISCAL YEAR ENDED JUNE 30 2008

ASSETS2008 2007

Cash Cash with State Treasurer Investments at cost Accounts receivable Allowance for uncollectibles Interest receivable Due from state funds

$ 8782450 130253048 614648452 370224565

(47367) 3214765

11039242

$ 12865700222813082

2974720047251866437

(403691)75307163230584

TOTAL ASSETS $ 1138115155 $ 3472622875

LIABILITIES amp FUND EQUITY Liabilities Accounts payable Accrued salaries Due to other funds Due to other state agencies Due to general revenue Compensated Absences Deferred revenues

$ 31462691 5343391

19860800 6908508

72185753 352080

-

$ 2451476432118280

5007001118617783905919

130600-

Total Liabilities 136113223 152356440

Fund Equity Unreserved 1002001932 3320266435

Total Fund Equity 1002001932 3320266435

TOTAL LIABILITIES amp FUND EQUITY $ 1138115155 $ 3472622875

The financial statements and notes are for informational purposes only

33

DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION DIVISION OF PARI-MUTUEL WAGERING

STATEMENT OF REVENUES EXPENDITURES amp CHANGES IN FUND BALANCE - BUDGET amp ACTUAL SPECIAL REVENUE FUND

FOR FISCAL YEAR ENDED JUNE 30 2008

FINAL 2008 2007 BUDGET ACTUAL VARIANCE ACTUAL

REVENUES Fees Charges Commissions and Sales $ 1462968000 $ 1510423993 $ 47455993 $ 1848846680 Licenses and Permits 88230000 75755065 (12474935) 77772299 Taxes 14652040100 14709972807 57932707 7556712852 Fines Forfeits Judgments and Settlements 4117800 8773932 4656132 10192871 Interest and Dividends Net 53744700 60790502 7045802 96755032 Transfers In - - - 3230584 Miscellaneous Receipts 7506100 12204044 4697944 9178523

Total Revenues 16268606700 16377920343 109313643 9602688841

EXPENDITURES CURRENT OPERATING Salaries 579678900 533903674 45775226 463518647 Other Personal Services 184418800 168853792 15565008 178434171 Other Operating Expenditures 97523500 84325982 13197518 72283850 Operation of Motor Vehicles 5500000 4847937 652063 2585300 Risk Management 16085600 16085600 21327300 GampAState University System - - - 30000000 State Attorney-Slots 23188500 - 23188500 -Tax Collection Equalization 72500 - 72500 -PMW Lab Services 236000000 236000000 - 236000000 PMW Compliance System 29647600 29647600 - 28524598 TrDMSHR SVCSSTW Contract 5828400 - 5828400 5785000 Cardroom Tax Distribution 85500000 67702156 17797844 55541702 Compulsive Gambling Prevention 141337500 125960114 15377386 88470124 OPERATING CAPITAL OUTLAY 4283200 3877015 406185 2830286 Acquisition of Motor Vehicles 7885000 7885000 - 2870000 Assessment for Fingerprinting 65988000 29746050 36241950 38680327 Service Charge to General Revenue 370000000 293760648 76239352 334561292 Refunds 120000000 6209831 113790169 502671 Transfer to FDLE Slots Investigation 321759200 310000000 11759200 291580000 Transfers to Other Funds 17917534500 12439618141 5477916359 4975167341 Transfers to General Revenue 5340000000 4350000000 990000000 846632576

Total Expenditures 25552231200 18692337940 6859893260 7675295185

Excess (Deficiency) of Revenues Over (9283624500) (2314417597) 6969206903 1927393656 (Under) Expenditures

FUND BALANCE JULY 1 2007 - 3316419529 3316419529 1392872779

FUND BALANCE JUNE 30 2008 $ (9283624500) $ 1002001932 $ 10285626432 $ 3320266435 (1) (1)

(2) (1) Does not include budget of $ 45000000 for category 190000 Investments Actual expenditures for category 190000 were

closed into the investment account (2) An adjustment of $3846906 was made to the beginning fund balance due to adjustments made by the Department

of Financial Services The financial statements and notes are for informational purposes only

34

C

AR

DR

OO

M P

AR

I-MU

TUE

L A

ND

SLO

T S

TATU

TE M

ATR

IX

STATUTE TOPIC GREYHOUND JAI ALAI THOROUGHBRED HARNESS QUARTER HORSE

FEES

Daily License Fees On Live

On-track Handle

$80 per race 5500951(1)(a) $40 per game 5500951(1)(a) $100 per race 5500951(1)(a) $100 per race 5500951(1)(a) $100 per race 5500951(1)(a)

Daily License Fees On

Simulcast Handle

$80 per race but not to exceed $500 per day 5500951(1)(a)

$40 per game but not to exceed $500 per day 5500951(1)(a)

$100 per race but not to exceed $500 per day 5500951(1)(a)

$100 per race but not to exceed $500 per day 5500951(1)(a)

$100 per race but not to exceed $500 per day 5500951(1)(a)

Cardroom Table Fees

Annual fee for each facility is $1000 for each table to be operated at the cardroom 849086(5)(d)

Annual fee for each facility is $1000 for each table to be operated at the cardroom 849086(5)(d)

Annual fee for each facility is $1000 for each table to be operated at the cardroom 849086(5)(d)

Annual fee for each facility is $1000 for each table to be operated at the cardroom 849086(5)(d)

Annual fee for each facility is $1000 for each table to be operated at the cardroom 849086(5)(d)

TAXES

Tax On Admissions

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a)

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a)

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a)

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a)

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a)

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c)

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c)

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c)

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c)

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c)

15 of admission charge or 10 cents whichever is greater for entrance to the cardroom This tax only applies if a separate admission fee is charged for entry into the cardroom facility If a single admission fee is charged allowing entry to both or either the pari-mutuel facility and the cardroom facility the tax is payable only once and shall be payable pursuant to Chapter 550 849086(13)(b)

15 of admission charge or 10 cents whichever is greater for entrance to the cardroom This tax only applies if a separate admission fee is charged for entry into the cardroom facility If a single admission fee is charged allowing entry to both or either the pari-mutuel facility and the cardroom facility the tax is payable only once and shall be payable pursuant to Chapter 550 849086(13)(b)

15 of admission charge or 10 cents whichever is greater for entrance to the cardroom This tax only applies if a separate admission fee is charged for entry into the cardroom facility If a single admission fee is charged allowing entry to both or either the pari-mutuel facility and the cardroom facility the tax is payable only once and shall be payable pursuant to Chapter 550 849086(13)(b)

15 of admission charge or 10 cents whichever is greater for entrance to the cardroom This tax only applies if a separate admission fee is charged for entry into the cardroom facility If a single admission fee is charged allowing entry to both or either the pari-mutuel facility and the cardroom facility the tax is payable only once and shall be payable pursuant to Chapter 550 849086(13)(b)

15 of admission charge or 10 cents whichever is greater for entrance to the cardroom This tax only applies if a separate admission fee is charged for entry into the cardroom facility If a single admission fee is charged allowing entry to both or either the pari-mutuel facility and the cardroom facility the tax is payable only once and shall be payable pursuant to Chapter 550 849086(13)(b)

Tax On Cardroom Gross Receipts

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts 849086(13)(a)

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts 849086(13)(a)

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts 849086(13)(a)

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts 849086(13)(a)

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts 849086(13)(a)

This matrix represents a summary of 2007 Statutes Please refer to the cite noted by statutory topic for specific language governing pari-mutuel wagering

35

STATUTE TOPIC GREYHOUND JAI ALAI THOROUGHBRED HARNESS QUARTER HORSE

Tax On Live On-track Handle

55 of handle except for charity perfomances which is 76 of handle 5500951(3)(b)1

Effective July 1 2000 a permitholder may not be taxed at a higher rate than 2 5500951(3)(d)

05 of handle 55009515(2)(a) 05 of handle 55009512(2)(a) 1 of handle 5500951(3)(a)

Tax On Simulcast Handle

Allows permitholders to receive greyhound races from out-of-state and are subject to taxation under 5500951 and 55009511 5503551(4)

Allows permitholders to receive jai alai games from out-of-state and are subject to taxation under 5500951 and 55009511 5503551(4)

Allows permitholders to receive horse races from out-of-state and are subject to taxation under 5500951 55009512 and 55009515 5503551(3) through 5503551(3)(c)

Allows permitholders to receive horse races from out-of-state and are subject to taxation under 5500951 55009512 and 55009515 5503551(3) through 5503551(3)(c)

Allows permitholders to receive horse races from out-of-state and are subject to taxation under 5500951 55009512 and 55009515 5503551(3) through 5503551(3)(c)

Tax On Intertrack and Intertrack

Simulcast Handle

55 of intertack and intertrack simulcast handle except for the intertrack handle from charity performances at a guest track within the market area of the host the tax is 76

71 of intertrack and intertrack simulcast handle 5500951(3)(b)2 and 5500951(3)(c)1

2 of intertrack handle 5500951(3)(c)1

33 of intertrack handle 5500951(3)(c)1

2 of intertrack handle 5500951(3)(c)1

5500951(3)(b)1 and 5500951(3)(c)1

05 of intertrack and intertrack simulcast handle if the guest is located outside market area of host and within market area of thoroughbred track conducting a live meet 5500951(3)(c)1

39 of intertrack and intertrack simuclast handle for permitholders located in an area of the state where there are only 3 greyhound permitholders located in 3 contiguous counties 5500951(3)(c)2

39 of intertrack and intertrack simulcast handle for greyhound permitholders located in the same market area as specified in 550615(6) or (9) 5500951(3)(c)2

05 of intertrack and intertrack simulcast handle if the guest is located outside market area of host and within market area of thoroughbred track conducting a live meet 5500951(3)(c)1

33 of intertrack and intertrack simulcast handle if permitholder restricted from operating live on a year-round basis and tax paid on intertrack handle exceeds that paid during 9293 State Fiscal Year 55009511(3)(a)

61 of intertrack and intertrack simulcast handle for jai alai permitholders located in the market area as specified in 550615(6) or (9) until the tax paid on intertrack handle in the current state fiscal year exceeds that paid during 9293 State Fiscal Year then tax on handle is 23 5500951(3)(c)2

24 of intertrack simulcast handle 5500951(3)(c)1 and 55009515(5)

05 of intertrack and intertrack simulcast handle if host and guest are thoroughbred permitholders or if the guest is located outside market area of host and within market area of thoroughbred track conducting a live meet 5500951(3)(c)1

05 of intertrack simulcast handle if guest track is a thoroughbred track located more than 35 miles from host track 55009515(5)

15 of intertrack simulcast handle 5500951(3)(c)1

05 of intertrack and intertrack simulcast handle if the guest is located outside market area of host and within market area of thoroughbred track conducting a live meet 5500951(3)(c)1

24 of intertrack simulcast handle 5500951(3)(c)1 and 55009515(5)

05 of intertrack and intertrack simulcast handle if the guest is located outside market area of host and within market area of thoroughbred track conducting a live meet 5500951(3)(c)1

OUTS (ESCHEATS)

Live On-track Handle

Paid to the State of Florida 5501645(2) Paid to the State of Florida 5501645(2) Retained by permitholder 5502633(3) Paid to Florida Standardbred Breedersrsquo and Ownersrsquo Association (FSBOA) 55026165(1) and 5502633(2)(a)

Paid to Florida Quarter Horse Breedersrsquo and Owners Association (FQHBOA) 55026165(1) and 5502633(2)(b)

Escheats from Arabian races are paid to Florida Arabian Horse Racing Promotion Fund 5502633(2)(c)

This matrix represents a summary of 2007 Statutes Please refer to the cite noted by statutory topic for specific language governing pari-mutuel wagering

36

STATUTE TOPIC GREYHOUND JAI ALAI THOROUGHBRED HARNESS QUARTER HORSE

TAX CREDITS amp EXEMPTIONS

(excluding charity performances

unless otherwise

Tax exemption of $360000 per state fiscal year or $500000 for 3 permitholders that held a full live schedule in 1995 and closest to another state authorizing greyhound racing

A permitholder that has incurred tax on handle and admissions that exceeds its operating earnings is entitiled to credit the excess amount of taxes against its next ensuing meets 55009511(1)(b)

Permitholders are allowed a credit of up to 1 of the paid taxes for the previous taxable year The credit if taken is applied against taxes on live handle due for a taxable year under this section and

noted) 55009514(1) is paid directly to the Jockeys Guild by the permitholders 55009515(6)

Tax credit each state fiscal year equal to daily license fee on live races in previous state fiscal year 5500951(1)(a)

Allows each permitholder that cannot utilize the full amount of the tax exemption or daily license fee tax credit to transfer the unused portion to a greyhound permitholder acting as a host track for intertrack wagering 5500951(1)(b)

Tax credit each state fiscal year in an amount equal to the amount remitted in escheated tickets in prior state fiscal year 5501647

Tax credit each state fiscal year equal to 25 of amount remitted in escheated tickets in prior state fiscal year Funds equal to the tax credit shall be paid by the permitholder to the National Association of Jai Alai Frontons 5501646

$30000 per performance exemption if live handle during the preceding state fiscal year was less than $15 million This exemption applies to charity performances 55009511(2)(a)1

A permitholder conducting fewer than 100 performances in any calendar year shall pay to the state the same aggregate amount of daily license fees on live games admissions tax and tax on live handle as that paid during the most recent prior calendar year in which at least 100 live performances were conducted 55009511(4)

CHARITY PERFORMANCES

Maximum of 5 days 5500351(1)

Permitholders are allowed to conduct 1 additional day to be designated as ldquoGreyhound Adopt-A-Pet Day Proceeds are paid to bona fide organizations that promote the adoption of greyhounds 5501648(2)

Maximum of 5 days 5500351(1)

Permitholders are allowed to conduct 2 additional performances known as ldquoRetired Jai Alai Playersrsquo Charity Dayrdquo for a fund to benefit retired jai alai players 5500351(8)

Maximum of 5 days 5500351(1)

One additional scholarship day to tracks located in Hillsborough County for the benefit of Pasco-Hernando Community College 5500351(6)(a) and 5500351(6)(b)

Maximum of 5 days 5500351(1) Maximum of 5 days 5500351(1)

Permitholders shall pay from any source including charity performances not less than 10 of tax credit from escheated tickets to a bona fide greyhound adoption program 5501647

This matrix represents a summary of 2007 Statutes Please refer to the cite noted by statutory topic for specific language governing pari-mutuel wagering

37

STATUTE TOPIC STATUTE REFERENCE SUMMARY

FEES

Slot License Fee 551106(1)(a) FS Annual fee for each slot machine facility is $3 million paid with the initial license application and annuall thereafter on the anniversary date of the issuance of the initial license

Compulsive or Addictive Gambling Prevention Program Fee 551118(3) FS Annual fee for each slot machine facility is $250000 paid at the same time the annual

license fee is due and annual thereafter

TAXES

Tax on Slot Revenue 551106(2)(a) and 551006(3) FS

50 of slot machine revenues which is the total of all cash and property received by the slot machine licensee from the operation of slot machines less the amount of cash cash equivalents credits and prized paid to winners of slot machine gaming shall be remitted by 3 pm Wednesday for the preceeding week ending Sunday

FINES

Failure to Pay Slot Tax Fine 551106(4) FS Up to $10000 for each day tax payment is not remitted timely

Civil Fine 551107(11) FS The division may impose a civil fine of up to $5000 fpr each violation of this chapter or the rules of the division

False Statement Fine 551109(1) FS

Up to a $10000 fine or civil penalty for any person who knowingly makes or causes to be made or aids assists or procures another to make a false statement in any report disclosure application or any document required under Chapter 551 or any rule adopted under Chapter 551

Unauthorized Possession of Slot Machines Fine 551109(2) FS

Up to a $10000 administrative fine or civil penalty for any person who possesses a slot machine without the license required by Chapter 551 or who possesses a slot machine at any location other than at the slot machines licensees facility

PENALTIES

Slot Machine Licensee Civil Penalities 551117 FS Up to a $100000 civil penalty for each count or separate offense against the slot machine

licensee for violation of Chapter 551 or any rule adopted by the division

This matrix represents a summary of 2008 Statutes Please refer to the cite noted by statutory topic for specific language governing pari-mutuel wagering

38

  • Table of Contents 2007-2008pdf
  • Overview 2007-2008pdf
  • Division Overview 2007-2008 (2-4-09)pdf
    • THE DIVISION OF PARI-MUTUEL WAGERING
    • OFFICE OF AUDITING
    • OFFICE OF OPERATIONS
    • OFFICE OF REVENUE AND FINANCIAL ANALYSIS
      • Events Shaping 2007-2008pdf
        • Events Shaping the 20072008 RacingGaming Season in Florida
          • Fiscal Years Comparative Data 2007-2008pdf
            • Total Paid
            • Total
            • Pari-Mutuel
            • Handle
            • State Revenue
            • as a Percent
            • of Handle
              • PMW Graphs 2007-2008pdf
              • PMW Handle Statistics 20072008pdf
              • Guest Handle by Host 2007-2008pdf
              • Charity-scholarship 2007-2008pdf
                • RACING SCHOLARSHIP TRUST FUND
                • ABANDONED WINNING TICKETS
                  • Cardroom Statistics 2007-2008pdf
                    • Sheet1
                      • Cardroom Revenue 20072008pdf
                      • Slot Comparative Data 2007-2008 (12-15-08)pdf
                      • Slot Revenue Per Machine 0708pdf
                        • TOTAL LINE (3)
                          • Facilities Map with 21 cardrooms (As of 11-18-08)pdf
                          • Permitholder Contact amp Operating In 77th annual rpt (as of 12-24-08)pdf
                          • Promotional Programs for FL Horses 20072008docpdf
                          • Drug Positives Data 2007-2008pdf
                            • Sheet1
                              • State Revenue Summary 0708pdf
                                • 20062007
                                  • Financial Statements (Page 1) 20072008pdf
                                  • Financial Statements (Page 2) 20072008pdf
                                  • PMW Statute Matrix 2007-2008pdf
                                  • Slot Statute Matrix 2007-2008pdf
                                    • Sheet1
                                      • Events Shaping 2007-2008pdf
                                        • Events Shaping the 20072008 RacingGaming Season in Florida
                                          • Events Shaping 2007-2008pdf
                                            • Events Shaping the 20072008 RacingGaming Season in Florida
                                              • Division Overview 2007-2008 (2-23-09)pdf
                                                • THE DIVISION OF PARI-MUTUEL WAGERING
                                                • OFFICE OF AUDITING
                                                • OFFICE OF OPERATIONS
                                                • OFFICE OF REVENUE AND FINANCIAL ANALYSIS
Page 9: Florida Departmentof Busines Division of Pari-Mutuel ......jai alai games, and cardroom poker games. Additionally, slot machine gaming at pari-mutuel facilities is ... is intended

OFFICE OF OPERATIONS

All individuals and businesses who work or conduct business at a racetrack fronton cardroom or slot machine facility and who have access to money wagered restricted areas andor racing animals must obtain an occupational license issued by the division Every racing and cardroom occupational licensee is fingerprinted upon initial licensure and every five years thereafter and every slot machine occupational licensee is fingerprinted upon initial licensure and every three years thereafter Each set of fingerprints are submitted electronically to the Florida Department of Law Enforcement and Federal Bureau of Investigation for processing During Fiscal Year 20072008 Operationsrsquo Licensing Section processed 23849 occupational license applications for businesses and individuals of which 1891 were related to the operation of cardrooms 17789 were related to racing or cardroom operations and 4169 were related to slot machine operations Operationsrsquo Licensing Section is also responsible for the issuance of all pari-mutuel permitholder Annual Operating Dates Licenses Cardroom Operator Licenses and Slot Machine Licenses to authorized facilities

The Operationsrsquo staff is responsible for ensuring the day-to-day operation of races and games are conducted in accordance with Floridas pari-mutuel statutes and rules The State Stewards monitor each horse race and conduct inquiries and hearings for alleged violations of statutes and rules The Stewards and Hearing Officers issued 265 rulings assessed fines totaling $32525 and suspended 39 individual occupational licenses for alleged violations in Fiscal Year 20072008

Operationsrsquo field staff also collects urine and blood samples from racing animals that are analyzed by the University of Florida College of Veterinary Medicinersquos Racing Laboratory for prohibited substances State veterinarians and veterinary assistants collected 82767 samples that included 64254 greyhound urine samples 8830 horse urine samples 9679 horse blood samples and 4 investigative samples during Fiscal Year 20072008 There were 148 positive findings of impermissible substances in the samples collected

OFFICE OF INVESTIGATIONS

The Investigationsrsquo staff examines statutory and rule violations that occur in cardroom pari-mutuel and slot machine gaming industry as well as drug positives identified by the University of Florida College of Veterinary Medicine Racing Laboratory The investigations vary in complexity from investigating falsified license applications and animal cruelty to the use of performance altering medications andor illegal substances during races An investigative case may result in issuance of administrative fines penalties or hearings before the division director or a designated hearing officer or referrals to either regulatory or law enforcement agencies for criminal prosecution During Fiscal Year 20072008 there were 873 investigations conducted including 127 drug positives and 94 slot related ones

The Investigationsrsquo staff also conducts background examinations of potential permitholders This involves an in-depth review of the applicantsrsquo personal and financial records in order to insure compliance with Sections 550054 5501815 and 849086 of the Florida Statutes In addition the Investigationsrsquo staff conducts in-depth inspections of cardrooms pari-mutuel facilities and slot machine facilities both prior to opening as well as throughout the operating year

4

OFFICE OF SLOT OPERATIONS

The Slot Operationsrsquo staff is responsible for overseeing state personnel located at each of the three pari-mutuel facilities in Broward County that have slot machine gaming To ensure the integrity of slot machine gaming activity the Slot Operationsrsquo staff oversees the day-to-day operations at the slot machine facilities performs daily revenue reconciliations verifies that every slot machine has been certified by an independent testing lab issues slot machine occupational licenses to individuals and ensures slot machine gaming activity is in compliance with the requirements of Chapter 551 Florida Statutes Chapter 61D-14 Florida Administrative Code as well as the internal controls of the individual facilities

During Fiscal Year 20072008 the Slot Operationsrsquo staff completed 3354 inspections Of those 241 items were found to be non-compliant of which 26 were turned over to Investigations and 44 were turned over to the Departmentrsquos Office of the General Counsel for formal proceedings Slot machine facilities were notified of 206 observations so that appropriate internal action including employee disciplinary action advanced training andor re-training of facility personnel could occur There were also 327 voluntarily or involuntary patron exclusions from the slot machine facilities There were 260 shipments of authorized slot machines and components which required the verification of 2723 parts The Slot Operationsrsquo staff authorized and participated in 8061 slot machine conversions denomination andor game theme changes slot machine relocations and other related slot machine changes

OFFICE OF REVENUE AND FINANCIAL ANALYSIS

The Revenue and Financial Analysis staff is responsible for safeguarding and accounting for state revenues in accordance with Florida Statutes and Florida Administrative Code as it relates to cardroom pari-mutuel and slot gaming activities The staff develops revenue projections for the Revenue Estimating Conferences maintain cashflow statements for timely transfer to the state General Fund and to the Education Enhancement Trust Fund provides oversight of the divisionrsquos budget develops the annual report and determine fiscal impacts on proposed legislation impacting the industry

During Fiscal Year 20072008 $168776744 in state revenues pertaining to cardroom pari-mutuel and slot machine gaming were collected The Revenue and Financial Analysis staff also reconciled 631 permitholder monthly remittance reports conducted 29 charity day audits and 33 uniform annual report audits The Revenue and Financial Analysis staff compiles statistical information for cardroom pari-mutuel and slot machine gaming and performs analyses requested by the Department the Executive Office of the Governor the Legislature and industry

5

Events Shaping the 20072008 RacingGaming Season in Florida

bull On September 7 2008 the division amended Chapters 61D-11 and 12 Florida Administrative Code as a result of the acts amending Chapter 849086 Florida Statutes pertaining to cardroom gaming which passed during the 2007 Legislative Session The amendments to Chapter 61D-11 Florida Administrative Code establish more comprehensive surveillance standards detailed procedures for inspections of new or modified cardrooms more comprehensive internal control standards for cardroom operators procedural requirements for games of Texas Hold-em without betting limits and procedural requirements for dealer responsibilities and dealer tips

bull As a result of a ruling by the Division of Administrative Hearings pari-mutuel facilities with multiple permits that have multiple cardroom licenses are now authorized to operate each license a cumulative 12 hours each day potentially operating 24 hours a day

bull Daytona Beach Kennel Club recently sold their 60-year old facility which was adjacent to a major NASCAR racetrack to the owners of the Daytona International Speedway The original pari-mutuel racetrack was established in the summer of 1948 and was first known as the Volusia County Kennel Club The new $30 million 53000-square foot Daytona Beach Kennel Club and Poker Room opened on May 23 2008

bull Three new cardrooms began operations at existing pari-mutuel facilities which included Fort Pierce Jai Alai Second Chance Poker and Jai Alai and Orange Park Kennel Club Increasing the number of licensed cardrooms from eighteen to twenty-one

bull On January 10 2008 the division amended Rule 61D-7020(1) Florida Administrative Code to allow wagers in increments other than $1 such as 10 cent superfectas or 50 cent exactas

bull There has been a renewed interest in permits to operate quarter horse facilities Quarter horse permits for Hamilton Downs Inc and ELH Jefferson LLC were issued by the division on June 20 2007 and December 21 2007 respectively During the fiscal year the division had as many as seven permitholder applications under review with each application demonstrating intent to operate a cardroom at the new quarter horse facilities

bull In 1996 the Legislature passed Chapter 1996-364 Laws of Florida as a general act covering the entire state In September 2007 the Florida Supreme Court ruled Section 550615(6) Florida Statutes to be unconstitutional The justices found the act should have been a local bill because it only affects South Florida tracks The high court upheld two lower court decisions that also found the law unconstitutionally restricted the tracks

6

STA

TIS

TIC

AL

SE

CTI

ON

FISCAL YEARS COMPARATIVE DATA

Beginning with the 19311932 Fiscal Year the state began collecting taxes on pari-mutuel wagering In most recent years pari-mutuel handle has steadily declined During that initial year the pari-mutuel industry operated 462 racing days in Florida which resulted in state revenue of $737301 total paid attendance of 1157161 and total pari-mutuel handle of $17365424

Since Fiscal Year 19311932 approximately $684 billion in pari-mutuel handle wagered resulted in nearly $43 billion in state revenue This fiscal year total handle was approximately $13 billion and state revenue was $257 million from 4857 cumulative operating days

Over the last ten years pari-mutuel wagering has experienced a 209 percent decline in handle and total state revenue has decreased 592 percent even with a 28 percent increase in the number of racing days Shown below is a summary of pari-mutuel handle and state revenue for Fiscal Years 19981999 through 20072008

PARI-MUTUEL HANDLE AND STATE REVENUE SUMMARY

Fiscal Year

19981999

19992000

20002001

20012002

20022003

20032004

20042005

20052006

20062007

20072008

Number of Racing Days

4725

4674

4592

4614

4365

4459

4424

4993

5592

4857

Total Paid Attendance

3621059

3437073

3040755

2836869

2742429

2804583

2135044

2066192

2351126

1419748

Total Pari-Mutuel

Handle

$1698689089

$1743358947

$1700704003

$1696360808

$1634786514

$1539122995

$1489330477

$1514758761

$1480427370

$1343912504

Total State Revenue (1)

$62934837

$59785130

$36819451

$37114026

$34335380

$34218813

$33199857

$35178969

$30214151

$25657727

State Revenue as a Percent

of Handle

371

343

217

219

210

222

223

232

204

191

(1) Beginning 20062007 this figure includes state revenue from pari-mutuel performances and other state revenue and does not include any state revenue from cardroom and slot operations

Note Beginning 19971998 data from charityscholarship performances are included in the number of racing days and total pari-mutuel handle

7

_- I I I I

--- I I I I

--- I I I I _- I I I I

----- I I I I - I I I I -

- I I I I -

- I I I I

- I I I I I I I I

lI I I

lI I I

lI I I

Jf I I

~ I I

~ I I

lr I I

lr I I

- I I

HISTORICAL PARI-MUTUEL WAGERING ACTIVITY Fi

scal

Yea

r

2008

2007

2006

2005

2004

2003

2002

2001

2000

1999

0 200

Jai Alai Total Handle

400

Pari-Mutuel Handle by Industry Fiscal Years 19981999-20072008

600 800 1000 1200 Handle ($ in millions)

Greyhound Total Handle Horse Total Handle

1400 1600

Total Handle

1800

Fisc

al Y

ear

2008

2007

2006

2005

2004

2003

2002

2001

2000

1999

0 5 10

Jai Alai State Revenue

15

State Tax Revenue by Industry Fiscal Years 19981999-20072008

20 25 30 35 40 45 50

State Revenue ($ in millions)

Horse State Revenue Greyhound State Revenue

55 60 65

Total State Revenue

70

8

I

- I

- I

- I

- I

- I

- I

- I

- I

- I

I

-- I I

-- I I I

- I I I

- I I I

- I - I I

- I - I I

-- I - I

-- I - I

-- I I

-

HISTORICAL PARI-MUTUEL WAGERING ACTIVITY Fi

scal

Yea

r

2008

2007

2006

2005

2004

2003

2002

2001

2000

1999

0 200

Simulcast

Total Pari-Mutuel Handle ALL PERMITHOLDERS

Fiscal Years 19981999-20072008

400 600 800 1000 1200 1400 1600 Handle ($ in millions)

Intertrack Simulcast Intertrack LiveOntrack Total Handle

1800

Fisc

al Y

ear

2008

2007

2006

2005

2004

2003

2002

2001

2000

1999

00 05 10

Total Tax as a Percentage of Handle ALL INDUSTRIES

Fiscal Years 19981999-20072008

15 20 25 30 35 40 45 50 55 60

Effective Tax Rate

Jai Alai Horse Greyhound

65

9

I I I I I I I

7 I I I I I I I

I I I I I I I I I I I I I I I I

7 I I I I I I I I I I I I I I

7 I I I I I I I

I I I I I I I

7 I I I I I I I I I I I I I I

I I I I I I I I I I I I I I I

-I I I I I I I I

I I I I I I I I -

I I I I I I I I -

I I I I I I I I -

I I I I I I I I -

I I I I I I I I -

I I I I I I I I -

I I I I I I I I

I I I I I I I I -I I I I

HISTORICAL PARI-MUTUEL WAGERING ACTIVITY

0 500 1000 1500 2000 2500 3000 3500 4000 4500 5000 5500 6000 6500 7000

Performances

1999

2000

2001

2002

2003

2004

2005

2006

2007

2008

Fisc

al Y

ear

Number of Pari-Mutuel Performances Fiscal Years 19981999-20072008

Horse Performances Jai Alai Performances Greyhound Performances Total Performances

0 10 20 30 40 50 60 70 80 90 100 110 120 130

Purses Paid ($ in millions)

1999

2000

2001

2002

2003

2004

2005

2006

2007

2008

Fisc

al Y

ear

Purses Paid Fiscal Years 19981999-20072008

Greyhound Purses Paid Horse Purses Paid Total Purses Paid

10

COMPONENTS OF PARI-MUTUEL HANDLE FROM PERFORMANCES

Fiscal Year 20072008

Greyhound Racing Associations Bet Miami Greyhounds Daytona Beach Kennel Club Inc Derby Lane Ebro Dog Track Flagler Greyhound Track Jacksonville Kennel Club Inc Jefferson County Kennel Club Inc Mardi Gras Racetrack and Gaming Center Melbourne Greyhound Park LLC Naples-Ft Myers Greyhound Track Orange Park Kennel Club Inc Palm Beach Kennel Club Penn Sanford LLC dba Sanford-Orlando Kennel Club Pensacola Greyhound Track Inc SOKC LLC dba Sanford-Orlando Kennel Club Sarasota Kennel Club Inc St Johns Greyhound Park Tampa Greyhound Track

Total Greyhound Tracks

Jai Alai Frontons Dania Jai Alai Ft Pierce Jai Alai Hamilton Jai Alai and Poker Miami Jai Alai Ocala Jai Alai Orlando-Seminole Jai Alai Summer Jai Alai Summersport Enterprises Ltd

Total Jai Alai Frontons

Thoroughbred Racing Associations Calder Race Course Inc Gulfstream Park Racing Association Inc Tampa Bay Downs Inc Tropical Park Inc

Total Thoroughbred Tracks

Harness Racing Associations Isle Casino and Racing at Pompano Park

TOTAL FOR ALL TRACKS AND FRONTONS

Permitholder Daily Revenues From

License Tax on Total Paid Pari-Mutuel Public Fee Handle To Charities Handle Pool

$157860 $557835 $46373 $3876890 $15130795 80000 115146 41250 3805493 10349152 88000 555840 211294 11145469 38266449

264480 172623 22216 851124 3006195 372100 992214 37588 5301141 21930356 50240 305108 186196 5308979 18720666

206480 104677 9533 364141 1587986 98720 347606 47543 4316571 15154299 18800 2144 2858 81254 259326

253680 980923 94205 7281190 28498722 13200 0 138830 5113310 16853836

328900 2365688 153267 18307505 68041622 2080 1780 0 1231564 4135228

87200 72335 0 692751 2462394 11200 0 31056 1282295 4427694 81760 148147 49764 2490255 9312555

122740 829104 164593 7692885 28166381 106000 638687 145493 6237388 22738813

$2343440 $8189857 $1382059 $85380205 $309042469

$130840 $0 $5160 $4294146 $13380674 14080 0 2 87947 267669 32000 0 0 (30711) 3281

118800 0 8100 4751344 13424214 13840 0 0 45509 160224 45880 0 2170 404278 1483017

111120 0 12083 4286504 12591640 93320 0 3243 3021542 9903662

$559880 $0 $30758 $16860559 $51214381

$204700 $4219367 $358053 $61841304 $247966283 136800 2207273 238706 42628999 157782609 173500 1815338 129183 25238099 100212769 103200 1740114 287786 27560457 111094972

$618200 $9982092 $1013728 $157268859 $617056633

360600 938368 25141 17737336 63907939

$3882120 $19110317 $2451686 $277246959 $1041221422

Total Handle

$19769753 14391041 50267052 4316638

28633399 24571189 2272817

19964739 364382

37108720 22119176 89196982 5370652 3314680 5752245

12082481 36975703 29866381

$406338030

$17810820 369698

4570 18302458

219573 1935345

17001347 13021767

$68665578

$314589707 202994387 127568889 140786529

$785939512

82969384

$1343912504

11

TOTAL STATE REVENUE FROM PERFORMANCES

ITW ITW SIM CHARITY

PERFORMANCES Daily Total Live Daily Total Simulcast Daily TOTAL TAXES

Fiscal Year 20072008 Tax on License Taxes and License Taxes and License and FEES Handle Fee Fees Collected Fee Fees Collected Fee COLLECTED

Greyhound Racing Associations Bet Miami Greyhounds $125816 $93440 $219256 $217114 $56000 $273114 $149645 $65260 $8420 $715695 Daytona Beach Kennel Club Inc 76519 66080 142599 0 0 0 38627 0 13920 195146 Derby Lane 232337 74080 306417 0 0 0 323503 0 13920 643840 Ebro Dog Track 172623 252240 424863 0 0 0 0 0 12240 437103 Flagler Greyhound Track 264729 237840 502569 325439 125500 450939 384364 17682 8760 1364314 Jacksonville Kennel Club Inc 93588 37040 130628 0 0 0 211520 0 13200 355348 Jefferson County Kennel Club Inc 104677 200240 304917 0 0 0 0 0 6240 311157 Mardi Gras Racetrack and Gaming Center 89049 62720 151769 112358 27500 139858 107298 38901 8500 446326 Melbourne Greyhound Park LLC 2144 14000 16144 0 0 0 0 0 4800 20944 Naples-Ft Myers Greyhound Track 608566 240960 849526 0 0 0 372357 0 12720 1234603 Orange Park Kennel Club Inc 0 0 0 0 0 0 0 0 13200 13200 Palm Beach Kennel Club 1092958 314480 1407438 258 500 758 1272472 0 13920 2694588 Penn Sanford LLC dba Sanford-Orlando Kennel Club 1780 2080 3860 0 0 0 0 0 0 3860 Pensacola Greyhound Track Inc 72335 87200 159535 0 0 0 0 0 0 159535 SOKC LLC dba Sanford-Orlando Kennel Club 0 0 0 0 0 0 0 0 11200 11200 Sarasota Kennel Club Inc 148147 72800 220947 0 0 0 0 0 8960 229907 St Johns Greyhound Park 257580 108960 366540 62 80 142 571424 38 13700 951844 Tampa Greyhound Track 276322 92080 368402 0 0 0 362365 0 13920 744687

Total Greyhound Tracks $3619170 $1956240 $5575410 $655231 $209580 $864811 $3793575 $121881 $177620 $10533297

Jai Alai Frontons Dania Jai Alai $0 $128760 $128760 $0 $0 $0 $0 $0 $2080 $130840 Ft Pierce Jai Alai 0 13440 13440 0 0 0 0 0 640 14080 Hamilton Jai Alai and Poker 0 32000 32000 0 0 0 0 0 0 32000 Miami Jai Alai 0 117680 117680 0 0 0 0 0 1120 118800 Ocala Jai Alai 0 13840 13840 0 0 0 0 0 0 13840 Orlando-Seminole Jai Alai 0 42480 42480 0 0 0 0 0 3400 45880 Summer Jai Alai 0 110000 110000 0 0 0 0 0 1120 111120 Summersport Enterprises Ltd 0 92280 92280 0 0 0 0 0 1040 93320

Total Jai Alai Frontons $0 $550480 $550480 $0 $0 $0 $0 $0 $9400 $559880

Thoroughbred Racing Associations Calder Race Course Inc $104359 $108300 $212659 $360227 $85500 $445727 $357344 $3397437 $10900 $4424067 Gulfstream Park Racing Association Inc 189920 77100 267020 144763 52000 196763 538374 1334216 7700 2344073 Tampa Bay Downs Inc 119157 93600 212757 55058 71500 126558 447166 1193957 8400 1988838 Tropical Park Inc 67324 57900 125224 120466 37000 157466 221120 1331204 8300 1843314

Total Thoroughbred Tracks $480760 $336900 $817660 $680514 $246000 $926514 $1564004 $7256814 $35300 $10600292

Harness Racing Associations Isle Casino and Racing at Pompano Park 42939 172500 215439 122277 179500 301777 142554 630598 8600 1298968

$4142869 $3016120 $7158989 $1458022 $635080 $2093102 $5500133 $8009293 $230920 $22992437

LIVE SIMULCAST

Tax on Handle

TOTAL FOR ALL TRACKS AND FRONTONS

Tax on Handle

Tax on Handle

12

~~ TOTAL REGULAR AND CHARITYSCHOLARSHIP HANDLE

TOTAL ON-TRACK TOTAL CHARITY Fiscal Year 20072008 REGULAR SCHOLARSHIP TOTAL

Live Simulcast ITW ITWS HANDLE Live Simulcast ITW ITWS HANDLE HANDLE Greyhound Racing Associations

Bet Miami Greyhounds $3833669 $8186102 $5194870 $1814603 $19029244 $196027 $279947 $198800 $65735 $740509 $19769753 Daytona Beach Kennel Club Inc 8965786 0 4835225 0 13801011 476535 0 113495 0 590030 14391041 Derby Lane 19469861 0 27585376 0 47055237 1629919 0 1581896 0 3211815 50267052 Ebro Dog Track 4024328 0 0 0 4024328 292310 0 0 0 292310 4316638 Flagler Greyhound Track 6865777 8916036 11784845 477450 28044108 194921 182966 191590 19814 589291 28633399 Jacksonville Kennel Club Inc 5648512 0 15977689 0 21626201 958575 0 1986413 0 2944988 24571189 Jefferson County Kennel Club Inc 2147387 0 0 0 2147387 125430 0 0 0 125430 2272817 Mardi Gras Racetrack and Gaming Center 5339206 5561303 6553391 1742787 19196687 227427 247812 210221 82592 768052 19964739 Melbourne Greyhound Park LLC 326774 0 0 0 326774 37608 0 0 0 37608 364382 Naples-Ft Myers Greyhound Track 18381148 0 17109249 0 35490397 898219 0 720104 0 1618323 37108720 Orange Park Kennel Club Inc 4801506 0 14836862 0 19638368 646499 0 1834309 0 2480808 22119176 Palm Beach Kennel Club 32228122 4691 54225562 0 86458375 1267445 0 1471162 0 2738607 89196982 Penn Sanford LLC dba Sanford-Orlando Kennel Club 5370652 0 0 0 5370652 0 0 0 0 0 5370652 Pensacola Greyhound Track Inc 3314680 0 0 0 3314680 0 0 0 0 0 3314680 SOKC LLC dba Sanford-Orlando Kennel Club 5343612 0 0 0 5343612 408633 0 0 0 408633 5752245 Sarasota Kennel Club Inc 11427693 0 0 0 11427693 654788 0 0 0 654788 12082481 St Johns Greyhound Park 8688455 1132 25569200 980 34259767 656853 35651 1775288 248144 2715936 36975703 Tampa Greyhound Track 10596134 0 17004410 0 27600544 992429 0 1273408 0 2265837 29866381

Total Greyhound Tracks $156773302 $22669264 $200676679 $4035820 $384155065 $9663618 $746376 $11356686 $416285 $22182965 $406338030

Jai Alai Frontons Dania Jai Alai $6757107 $0 $10766965 $0 $17524072 $101995 $0 $184753 $0 $286748 $17810820 Ft Pierce Jai Alai 322073 0 0 0 322073 47625 0 0 0 47625 369698 Hamilton Jai Alai and Poker 4570 0 0 0 4570 0 0 0 0 0 4570 Miami Jai Alai 8157583 0 9916754 0 18074337 112451 0 115670 0 228121 18302458 Ocala Jai Alai 219573 0 0 0 219573 0 0 0 0 0 219573 Orlando-Seminole Jai Alai 1650402 0 0 0 1650402 284943 0 0 0 284943 1935345 Summer Jai Alai 7253454 0 9441821 0 16695275 161570 0 144502 0 306072 17001347 Summersport Enterprises Ltd 4755818 0 8120584 0 12876402 42089 0 103276 0 145365 13021767

Total Jai Alai Frontons $29120580 $0 $38246124 $0 $67366704 $750673 $0 $548201 $0 $1298874 $68665578

Thoroughbred Racing Associations Calder Race Course Inc $28216348 $72045482 $20618763 $167887236 $288767829 $3875484 $5752794 $2595863 $13597737 $25821878 $314589707 Gulfstream Park Racing Association Inc 37984083 28952547 36561065 78123591 181621286 6051713 3267574 4686871 7366943 21373101 202994387 Tampa Bay Downs Inc 23831381 11011575 31874047 51168043 117885046 2855206 656663 3419660 2752314 9683843 127568889 Tropical Park Inc 13464854 24093289 13839256 68208192 119605591 3160753 5077513 2442191 10500481 21180938 140786529

Total Thoroughbred Tracks $103496666 $136102893 $102893131 $365387062 $707879752 $15943156 $14754544 $13144585 $34217475 $78059760 $785939512

Harness Racing Associations Isle Casino and Racing at Pompano Park 8587725 24455443 4583236 43135142 80761546 465991 586381 250704 904762 2207838 82969384

$297978273 $183227600 $346399170 $412558024 $1240163067 $26823438 $16087301 $25300176 $35538522 $103749437 $1343912504 TOTAL FOR ALL TRACKS AND FRONTONS

ON-TRACK INTERTRACK INTERTRACK

13

TOTAL INTERTRACK WAGERING HANDLE BY GUEST

Fiscal Year 20072008 HOST PERMITHOLDER

BET MIAMI DERBY MARDI NAPLES-FT ORANGE PALM TAMPA GUEST FACILITY GREYHOUNDS DAYTONA LANE FLAGLER JACKSONVILLE GRAS MYERS PARK BEACH ST JOHNS GREYHOUND Greyhound Permitholders

Bet Miami Greyhounds $0 $320197 $522053 $1873321 $734696 $0 $732912 $171332 $2653670 $638505 $1061095 Daytona Beach Kennel Club Inc 1615503 0 1216806 485674 912428 1259791 611658 729306 2386598 1320392 750606 Derby Lane 544667 531756 0 1137788 1355439 713136 1876676 1316221 6189801 2142104 424324 Ebro Dog Track 0 0 1544204 0 132712 0 0 237560 873791 295657 768919 Flagler Greyhound Track 1863313 376651 1177705 0 708132 1993029 1250968 620715 4157527 1102814 871858 Jacksonville Kennel Club Inc 430304 764230 1892881 1486155 3395250 455663 2046646 3092876 4779286 5163777 1277721 Jefferson County Kennel Club Inc 0 0 1106909 0 500652 0 0 367389 0 754375 523383 Mardi Gras Racetrack and Gaming Center 0 173383 919445 1395277 31513 0 846620 451971 2094233 492218 0 Melbourne Greyhound Park LLC 120866 187735 642527 500406 359304 204608 711972 415152 2427931 657331 439604 Naples-Ft Myers Greyhound Track 344359 201779 1166263 1129393 403966 414918 0 444709 2947014 615076 670074 Orange Park Kennel Club Inc 457203 428460 2138015 471407 0 447727 1580300 0 2757550 0 1323773 Palm Beach Kennel Club 331335 267893 1741971 1484008 1422456 536756 1678806 1408358 0 2304419 1132490 Penn Sanford LLC dba Sanford-Orlando Kennel Club 42185 128933 1263696 175427 1390843 56063 749203 0 2339731 929328 1078437 Pensacola Greyhound Track Inc 0 0 0 0 1556828 0 0 1501860 0 2445089 0 SOKC LLC dba Sanford-Orlando Kennel Club 0 136278 1460782 17916 0 0 1200366 1112656 2350709 1009985 628560 Sarasota Kennel Club Inc 0 0 2794343 0 845857 0 1464099 680743 3992092 1265819 1580876 St Johns Greyhound Park 163222 252297 694747 466575 1453801 170318 568502 1395926 3227075 2095710 477565 Tampa Greyhound Track 316644 718625 5073411 1048070 1056231 446493 1607376 978959 4501893 1591192 2940790

Total Greyhound Permitholders $6229601 $4488217 $25355758 $11671417 $16260108 $6698502 $16926104 $14925733 $47678901 $24823791 $15950075

Jai Alai Permitholders Dania Jai Alai $429125 $0 $0 $0 $0 $1276948 $0 $0 $0 $0 $5547 Ft Pierce Jai Alai 100339 0 381557 271582 321939 124856 0 294208 2406445 482664 233847 Hamilton Jai Alai and Poker 157941 222141 588812 0 477027 185506 0 550517 828278 764400 330268 Miami Jai Alai 0 0 0 0 0 0 0 0 0 0 0 Ocala Jai Alai 58602 124485 308864 530700 270602 71637 255820 264022 1114630 471277 213271 Orlando-Seminole Jai Alai 0 0 0 0 0 0 0 0 0 0 0 Summer Jai Alai 0 0 0 0 0 0 0 0 0 0 0 Summersport Enterprises Ltd 109949 0 0 0 0 0 0 0 0 0 0

Total Jai Alai Permitholders $855956 $346626 $1279233 $802282 $1069568 $1658947 $255820 $1108747 $4349353 $1718341 $782933

Thoroughbred Permitholders Calder Race Course Inc $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 Gulfstream Park Racing Association Inc 0 0 0 0 0 0 0 0 0 0 0 Ocala Breeders Sales 0 0 370093 0 249776 0 0 235185 1113285 383067 197233 Tampa Bay Downs Inc 0 113877 2162188 0 384650 0 647429 401506 1842662 668413 1347577 Tropical Park Inc 0 0 0 0 0 0 0 0 0 0 0

Total Thoroughbred Permitholders $0 $113877 $2532281 $0 $634426 $0 $647429 $636691 $2955947 $1051480 $1544810

Harness Permitholders Isle Casino and Racing at Pompano Park 188451 0 0 0 0 231542 0 0 712523 0 0

TOTAL FOR ALL PERMITHOLDERS $7274008 $4948720 $29167272 $12473699 $17964102 $8588991 $17829353 $16671171 $55696724 $27593612 $18277818

Note Figures above include handle from charityscholarship performances

CO

NTIN

UED

ON

NEXT PA

GE

14

TOTAL INTERTRACK WAGERING HANDLE BY GUEST

scal Year 20072008Fi

GUEST FACILITY G

DANIA MIAMI SUMMER SUMMERSPORT

HOST PERMITHO

CALDER

LDER

GULFSTREAM PARK

TAMPA BAY DOWNS

TROPICAL PARK

POMPANO PARK

reyhound Permitholders Bet Miami Greyhounds $71455 $0 $0 $25308 $2143688 $0 $0 $1027407 $3217279 Daytona Beach Kennel Club Inc 370884 345355 342578 306303 6219441 2065226 3582421 2274939 2035961 Derby Lane 400206 1298627 1174660 263459 14341493 4553604 9231214 5623223 2387288 Ebro Dog Track 206059 0 0 158723 1655725 881390 461380 542785 0 Flagler Greyhound Track 0 0 0 0 3259551 2135726 29664 1234231 3439140 Jacksonville Kennel Club Inc 297686 461290 449578 203737 2770002 1062284 1486389 1086663 372800 Jefferson County Kennel Club Inc 118961 0 0 85971 0 0 0 0 0 Mardi Gras Racetrack and Gaming Center 171394 0 0 0 573637 1234654 42321 11218 2615036 Melbourne Greyhound Park LLC 718179 755821 715685 535087 8474187 3668978 4643641 3482257 782535 Naples-Ft Myers Greyhound Track 0 0 0 0 11388928 6214826 8361375 4907703 2010190 Orange Park Kennel Club Inc 176546 186694 213201 129328 1512972 419695 750773 274779 430038 Palm Beach Kennel Club 848458 936196 820191 632213 30944142 23306276 4142773 14610322 5946803 Penn Sanford LLC dba Sanford-Orlando Kennel Club 0 0 0 0 7383469 0 276649 669083 692069 Pensacola Greyhound Track Inc 0 0 0 0 773982 456119 765260 337408 0 SOKC LLC dba Sanford-Orlando Kennel Club 0 0 0 0 94737 2341357 3735226 1928848 870482 Sarasota Kennel Club Inc 0 0 0 0 8935731 3700307 5828683 3779169 954848 St Johns Greyhound Park 133286 271383 295950 99738 8155143 2954537 4327535 2972357 1527437 Tampa Greyhound Track

tal Greyhound Permitholders

305842 923442 874931 223579 8065750 2544039 5201448 3179327 1900483

To $3818956 $5178808 $4886774 $2663446 $116692578 $57539018 $52866752 $47941719 $29182389

Jai Alai Permitholders Dania Jai Alai $0 $1070874 $342315 $0 $1041847 $1387400 $40658 $308989 $3159556 Ft Pierce Jai Alai 174820 826347 827691 151636 5119725 2061530 2744884 1893526 842688 Hamilton Jai Alai and Poker 178401 63707 42454 130251 1157486 398501 724541 413077 59 Miami Jai Alai 1798880 0 0 365501 34545 178485 11806 139815 1039975 Ocala Jai Alai 244059 425447 463032 88189 2906187 970679 1851799 969720 527893 Orlando-Seminole Jai Alai 1516478 1362163 1300096 1294233 17003078 5123321 9319740 6138759 5516055 Summer Jai Alai 594269 0 0 1423895 484200 0 0 52935 920611 Summersport Enterprises Ltd 0 210554 870130 0 1523238 0 0 473522 2642604

Total Jai Alai Permitholders $4506907 $3959092 $3845718 $3453705 $29270306 $10119916 $14693428 $10390343 $14649441

Thoroughbred Permitholders Calder Race Course Inc $0 $0 $0 $0 $0 $0 $657951 $0 $0 Gulfstream Park Racing Association Inc 0 0 0 0 16936195 0 7820112 11772505 0 Ocala Breeders Sales 81731 237652 236304 52614 10097325 3809993 5775492 3730895 1002588 Tampa Bay Downs Inc 164752 656872 617527 132035 23225339 8488681 0 9993847 3386258 Tropical Park Inc

tal Thoroughbred Permitholders

0 0 0 0 0 30206293 4621554 0 653168

To

H

T

$246483 $894524 $853831 $184649 $50258859 $42504967 $18875109 $25497247 $5042014

arness Permitholders Isle Casino and Racing at Pompano Park 2379372 0 0 1922060 8477856 16574569 2778775 11160811 0

OTAL FOR ALL PERMITHOLDERS $10951718 $10032424 $9586323 $8223860 $204699599 $126738470 $89214064 $94990120 $48873844

CO

NTIN

UED

FRO

M PR

EVIOU

S PAG

E

TOTAL

$15192918 28831870 55505686 7758905

24221024 32975218 3457640

11052920 30443806 41220573 13698461 94495866 17175116 7836546

16887902 35822567 31703104 43498525

$511778647

$9063259 19260284 7213367 3569007

12130915 48573923 3475910 5829997

$109116662

$657951 36528812 27573233 54233613 35481015

$154474624

44425959

$819795892

Note Figures above include handle from charityscholarship performances

15

CHARITY AND SCHOLARSHIP PERFORMANCES

Each permitholder may operate up to five additional days designated as charity or scholarship days during their regular meet Proceeds from these additional days are paid to approved charities major state and private institutions of higher learning community colleges the Historic Resources Operating Trust Fund or the Board of Governors Operations and Maintenance Trust Fund A list of proposed recipients is submitted annually by the permitholder to the division Typically the amount contributed to charitable organizations is determined by calculating the amount of taxes due to the state had it been a regular performance A minimum of $2469657 was paid to charitable organizations during Fiscal Year 20072008 bringing the total proceeds disbursed since 1985 to $64738381

RACING SCHOLARSHIP TRUST FUND

The Board of Governors Operations and Maintenance Trust Fund within the Department of Education is used to provide scholarships to deserving students who are attending Floridas colleges and universities A total of $16872378 has been paid to this fund since the program began in 1949 The amount contributed to the fund this fiscal year is detailed below

Racing Scholarship Trust Fund Washington County Kennel Club Inc $3303

Total For 20072008 Fiscal Year $3303

ABANDONED WINNING TICKETS

Abandoned pari-mutuel tickets are winning tickets that remain uncashed for a period of one year The value of greyhound and jai alai abandoned tickets for live on-track races or games escheat to the state These funds are deposited into the State School Fund for the support and maintenance of Floridas public schools Since 1957 the total paid into this fund is $87881715 The amount collected in abandoned winning tickets for the State School Fund for this fiscal year is detailed below

Abandoned Winning Tickets Greyhound Permitholders $1317137 Jai Alai Permitholders $153173 Total For 20072008 Fiscal Year $1470310

In harness and quarter horse racing abandoned winning tickets are paid to the respective breedersrsquo associations Abandoned winning tickets from thoroughbred horse racing are retained by the permitholder

16

Ibull

CARDROOM COMPARATIVE DATA

During Fiscal Year 20072008 there were 21 licensed permitholders that operated a cardroom at their facility The number of cardroom tables increased from 469 in Fiscal Year 20062007 to 739 i n Fiscal Year 20072008 Cardroom gross receipts increased from $54208544 to $90863855 and as a result total state revenue increased from $5746355 in Fiscal Year 20062007 to $9961385 this fiscal year

Cardroom tax revenue is distributed 50 between the Pari-Mutuel Wagering Trust Fund and th e General Revenue Fund In accordance with Section 849086(13)(h) Florida Statutes one quarter o f the moneys deposited into the Pari-Mutuel Wagering Trust Fund must be distributed to counties an d municipalities that approved the cardroom In October 2008 the division distributed approximatel y $1135798 to the countiesmunicipalities

CARDROOM GROSS RECEIPTS AND TOTAL STATE REVENUE FISCAL YEARS 19981999 THROUGH 20072008

$0 $10 $20 $30 $40 $50 $60 $70 $80 $90

$100

Mill

ions

1998

1999

1999

2000

2000

2001

2001

2002

2002

2003

2003

2004

2004

2005

2005

2006

2006

2007

2007

2008

Cardroom Gross Receipts Total State Revenue

CARDROOM GROSS RECEIPTS AND STATE REVENUE SUMMARY

Fiscal Year Total Cardroom Gross Receipts

Gross Receipts Tax

Table Fees Collected

Total State Revenue (Gross Receipts Tax

plus Table Fees)

Total State Revenue as a

Percent of Gross Receipts

19981999 $4394499 $439351 $120500 $559851 1274 19992000 $3743212 $374321 $101500 $475821 1271 20002001 $3165525 $316552 $74500 $391052 1235 20012002 $2837775 $283778 $76000 $359778 1268 20022003 $2767231 $276723 $74500 $351223 1269 20032004 $18498426 $1849843 $250500 $2100343 1135 20042005 $38089764 $3808977 $238000 $4046977 1062 20052006 $44433359 $4443337 $264000 $4707337 1059 20062007 $54208544 $5420855 $325500 $5746355 1060 20072008 $90863855 $9086385 $875000 $9961385 1096

17

COMPONENTS OF CARDROOM REVENUE BY ASSOCIATION

scal Year 20072008Fi

Greyhound Racing Associations Daytona Beach Kennel Club Inc Derby Lane Ebro Dog Track Flagler Greyhound Track Jefferson County Kennel Club Inc Mardi Gras Racetrack and Gaming Center Melbourne Greyhound Park LLC Naples-Ft Myers Greyhound Track Orange Park Kennel Club Inc Palm Beach Kennel Club Sarasota Kennel Club Inc St Johns Greyhound Park Tampa Greyhound Track tal Greyhound PermitholdersTo

Jai Alai Permitholders DaniaSummersportFt Pierce Jai Alai Hamilton Jai Alai and Poker MiamiSummerJai Alai Ocala Jai Alai

Total Jai Alai Permitholders

Thoroughbred Racing Associations Gulfstream Park Racing Association Inc Tampa Bay Downs Inc tal Thoroughbred PermitholdersTo

Harness Racing Associations Isle Casino and Racing at Pompano Park

TAL FOR ALL PERMITHOLDERSTO

Tournament County Gross Gross Gross Table Fees Total Taxes

Municipality Receipts Receipts Receipts Tax Collected and Fees

Volusia 6398578 484861 688344 72000 760344 Pinellas 6061846 1609561 767141 50000 817141

Washington 3149083 74326 322341 22000 344341 Dade 4289859 40082 432994 18000 450994

Jefferson 1141104 50750 119185 22000 141185 Hallandale 2660545 41690 270223 40000 310223

Brevard 5032809 434380 546719 45000 591719 Lee 5695292 515065 621036 36000 657036

Town of Orange Park 1621387 10852 163224 80000 243224 Palm Beach 9211632 992646 1020428 68000 1088428

Sarasota 3938604 1624165 556277 32000 588277 St Johns 8104392 681412 878580 44000 922580

Hillsborough $2098756 291124 $238988 $22000 $260988 59403886 6850914 6625480 551000 7176480

Hallandale

1147983 244911 139289 26000 165289 St Lucie 921326 21501 94283 74000 168283 Hamilton 1846779 100570 194735 15000 209735

Dade 1330788 57541 138833 48000 186833 Marion 465574 7260 47283 56000 103283

5712450

431783 614423 219000 833423

Broward 3592724 252406 384513 25000 409513 Hillsborough 3299351 986607 428596 38000 466596

6892075 1239013 813109 63000 876109

Broward 9546654 787080 1033373 42000 1075373

$81555065 $9308790 $9086385 $875000 $9961385

(1) 18th of total gross receipts tax is distributed to counties or municipalities

Note Effective July 1 2007 the table fee collected is $1000 per table

18

SLOT COMPARATIVE DATA

Florida pari-mutuel facilities began slot machine operations in Broward County during the 20062007 Fiscal Year On January 29 2008 Miami-Dade County held a local referendum and passed slot machine gaming in their county

During Fiscal Year 20072008 the total amount wagered by patrons was $3023981126 Average daily revenue per slot machine was $182 Total net slot revenue was $241120630 In accordance with Section 551106(2)(a) Florida Statutes the tax rate on net slot machine revenue is 50 as a result the total taxes paid to the state was $120560316

bull Gulfstream Park Racing Association paid $19618764 in taxes representing 16 of the total taxes bull Mardi Gras Racetrack and Gaming Center paid $39550545 in taxes representing 33 of the total taxes and

bull Pompano Park Racing paid $61391007 in taxes representing 51 of the total taxes

Taxes paid on net slot machine revenue were accounted for by the division then immediately transferred to the Department of Educations Educational Enhancement Trust Fund

Gulfstream Operations Began 11152006

Mardi Gras Operations Began 12282006

Pompano Park Operations Began 04142007 TOTAL

FY 200607 FY 200708 FY 200607 FY 200708 FY 200607 FY 200708 FY 200607 FY 200708 Average Number of Machines 834 887 1150 1239 1500 1500 2281 3626 Number of Operating Days 228 366 185 366 78 366 228 366 Average Revenue per Machine $161 $121 $216 $174 $193 $224 $191 $182 Amount Wagered $322637778 $501200320 $517732918 $898612565 $273737770 $1624168241 $1114108466 $3023981126 Amount Won By Patrons $291991699 $458031144 $471834882 $816752882 $251151459 $1492832705 $1014978040 $2771616730

Promotional Credits $0 $3970805 $0 $2819819 $0 $4662829 $0 $11453454 30-Day Unclaimed Tickets $60109 $39156 $231437 $55817 $19988 $109307 $311533 $204280

Winnings withheld from Excluded Persons $0 $0 $0 $5408 $0 $0 $0 $5408 Net Slot Machine Revenue $30706188 $39237527 $46129473 $79101089 $22606298 $122782015 $99441960 $241120631

State Tax Revenue $15353094 $19618764 $23064737 $39550545 $11303149 $61391007 $49720980 $120560316 Permitholder Revenue $15353094 $19618764 $23064737 $39550545 $11303149 $61391007 $49720980 $120560316

FISCAL YEAR 20072008

NET SLOT MACHINE REVENUE PROMOTIONAL CREDITS AMOUNT WON BY PATRONS

Gulfstream $458031144

17

Pompano Park $1496832705

53 Mardi Gras

$816752882 30

Gulfstream $3970805

35

Mardi Gras $2819819

25

Pompano Park $4662829

40

Gulfstream $39237527

16

Mardi Gras $79101089

33

Pompano Park $122782015

51

19

I

_jl -

~ ------

--

__ T

- - -- --- -_IF ~

-

Daily Revenue per Machine Compared to Average Number of Machines For Fiscal Years 20062007 and 20072008

GULFSTREAM PARK RACING AND CASINO

$0 $50

$100 $150 $200 $250 $300 $350 $400 $450

Jul-0

6

Aug-06

Sep-06

Oct-06

Nov-06

Dec-06

Jan-07

Feb-07

Mar-07

Apr-07

May-07

Jun-07

Jul-0

7

Aug-07

Sep-07

Oct-07

Nov-07

Dec-07

Jan-08

Feb-08

Mar-08

Apr-08

May-08

Jun-08

Dai

ly R

even

ue p

er M

achi

ne

0 200 400 600 800 1000 1200 1400 1600 1800 2000

Ave

rage

Num

ber o

f Mac

hine

s

Revenue per Machine Machines

MARDI GRAS RACETRACK AND GAMING CENTER

ISLE CASINO AND RACING AT POMPANO PARK

$0 $50

$100 $150 $200 $250 $300 $350 $400 $450

Jul-0

6

Aug-06

Sep-06

Oct-06

Nov-06

Dec-06

Jan-07

Feb-07

Mar-07

Apr-07

May-07

Jun-07

Jul-0

7

Aug-07

Sep-07

Oct-07

Nov-07

Dec-07

Jan-08

Feb-08

Mar-08

Apr-08

May-08

Jun-08

Dai

ly R

even

ue p

er M

achi

ne

0 200 400 600 800 1000 1200 1400 1600 1800 2000

Ave

rage

Num

ber o

f Mac

hine

s

Revenue per Machine Machines

$0 $50

$100 $150 $200 $250 $300 $350 $400 $450

Jul-0

6

Aug-06

Sep-06

Oct-06

Nov-06

Dec-06

Jan-07

Feb-07

Mar-07

Apr-07

May-07

Jun-07

Jul-0

7

Aug-07

Sep-07

Oct-07

Nov-07

Dec-07

Jan-08

Feb-08

Mar-08

Apr-08

May-08

Jun-08

Dai

ly R

even

ue p

er M

achi

ne

0 200 400 600 800 1000 1200 1400 1600 1800 2000

Ave

rage

Num

ber o

f Mac

hine

s

Revenue per Machine Machines

ALL FACLITIES COMBINED

Dai

ly R

even

ue p

er M

achi

ne $450

$400 $350 $300 $250 $200 $150 $100

$50 $0

l-uJ6 6 6 6 6 7 7 7 7 7 70 -06

-0 -0 -0 -0 -0 -0 -0 -0 -07

-0 0 -g p t v c n b r r y n l- gu e c o e a e a p a u u uA S O N D J F M A JM J A

Revenue per Machine

7 8 807 7 7 7 8 8 8-0 -0 -0 -0 -0 -0 -0 -0 -08

-0p t v c n b r r y ne c o e a e a p a uS O N D J F M A M J

Machines

Ave

rage

Num

ber o

f Mac

hine

s 6000

5000

4000

3000

2000

1000

0

20

DA

TA B

Y A

SS

OC

IATI

ON

FA

CIL

ITY

Pari-Mutuel Facilities by Permit Type

Key

- 16 Greyhound Tracks

6 Jai-Alai Frontons

-0 0

-e

3 Thoroughbred Tracks

1 Harness Track

1 Limited lntertrack Wagering Permit (5506308 FS)

3 Division Regional Offices

21 Cardrooms

3 Slot Machine Gaming Facilities

middot1ton Jai Alai Ham1

P rce Jai Alai Fort 1e ____ ~

h Kennel Club Palm Beac

Dania I Summersport Jai Alai

Mardi Gras Racetrack Bet Miami

Gulfstream Park

Calder Tropical Park

J i Alai middot middot 1 Summer a M1am1

Flagler Greyhound

2008 October 01

21

GREYHOUND ASSOCIATIONS

Florida remains the leader in greyhound racing in the United States with 18 permitholders operating at 13 tracks throughout the state A total of 4479 performances including charity and scholarship performances were conducted during this past fiscal year a decrease of nine percent from the previous fiscal year

During Fiscal Year 20072008 handle wagered at live greyhound performances decreased by 12 percent Intertrack handle wagered on broadcasts of live Florida greyhound performances decreased by 12 percent Simulcast handle wagered on broadcasts of performances from outside the state decreased by 23 percent Intertrack simulcast handle wagered on broadcast of performances from outside the state increased by 12 percent Overall total handle decreased by 13 percent for the Florida greyhound industry

Total paid attendance decreased by 41 percent from the prior year The division reports only paid attendance and does not include free admissions or complimentary passes in its data Total greyhound revenue to the state decreased by 15 percent during Fiscal Year 20072008 The greyhound industry accounted for approximately 46 percent of Floridarsquos total revenue and 31 percent of total handle from pari-mutuel performances

Based on audits conducted by the division greyhound permitholders paid $29048989 in purses during Fiscal Year 20072008 which excludes stakes fees and sponsor contributions The races conducted during the past year by greyhound permitholders is shown in detail on the individual permitholder pages of this section

All of Floridarsquos greyhound permitholders actively sponsor greyhound adoption programs Many of the statersquos greyhound tracks provide for on-site adoption booths animal welfare funding advertising special events and public information Florida Statutes provide that greyhound permitholders receive credits applicable against taxes in an amount equal to the uncashed tickets remitted to the state in the prior fiscal year Each permitholder is required to pay an amount equal to 10 percent of the amount of the credit received to any bona fide organization which promotes or encourages greyhound adoptions During Fiscal Year 20072008 total contributions provided to greyhound adoption units amounted to $201949 which exceeded the minimum statutory requirement

Total Performances 4479 Total Paid Attendance 1006115

Total Racing Days 3514 Total Admission Tax $67344

Bet Miami Greyhounds Broward County

See Mardi Gras Racetrack and Gaming Centers contact information for detail

Meet Period 7012007 to 12312007 and 6012008 to 06302008 at Mardi Gras Racing Results Performances 140 Paid Attendance Racing Days 140 Total Admission Tax Purses Paid $1615540

0 $0

Daytona Beach Kennel Club Inc Volusia County

Website wwwdaytonagreyhoundcom Mailing Address P O Box 11470 Daytona Beach Florida 32120 Street Address 960 South Williamson Road Daytona Beach Florida 32114 Meet Period 7012007 to 6302008 Racing ResultsPerformances 410 Paid Attendance Racing Days 312 Total Admission Tax Purses Paid $1660136

Telephone 3862526484 Fax 3862524808

147081 $507

22

Website Mailing Address Street Address

Meet Period

Racing ResultsPerformances Racing Days Purses Paid

Derby Lane St Petersburg Kennel Club Inc

Pinellas County

wwwderbylanecom P O Box 22099 St Petersburg Florida 33742-2099 10490 Gandy Boulevard St Petersburg Florida 33702-2395

7012007 to 8182007 and 1012008 to 6302008

292 Paid Attendance 198 Total Admission Tax

$3344976

Telephone Fax

3446 $0

7278123235 7278123305

Website MailingStreet Address

Meet Period

Racing ResultsPerformances Racing Days Purses Paid

Ebro Dog Track Washington County Kennel Club Inc

Washington County

wwwebrogreyhoundparkcom 6558 Dog Track Road Ebro Florida 32437

7022007 to 12012007 and 152008 to 6302008

262 Paid Attendance 214 Total Admission Tax

$665281

Telephone Fax

32953 $5720

8502343943 8505354442

Website Mailing Address Street Address

Meet Period

Racing ResultsPerformances Racing Days Purses Paid

Flagler Greyhound Track West Flagler Associates Ltd

Dade County

wwwflaglerdogscom P O Box 350940 Miami Florida 33135-0940 401 NW 38th Court Miami Florida 33126

7012007 to 6302008

361 Paid Attendance 362 Total Admission Tax

$1934808

Telephone Fax

0 $0

3056493000 3056314525

Website Mailing Address Street Address Meet Period Racing Results Performances Racing Days Purses Paid

Jacksonville Kennel Club Inc Duval County

wwwjaxkennelcom P O Box 959 Orange Park Florida 32067-0959 1440 North McDuff Avenue Florida 32205 7012007 to 9032007 and 5282008 to 6302008 at Orange Park

115 Paid Attendance 86 Total Admission Tax

$1413236

Telephone Fax

26204 $0

9046460001 9046460420

Website Mailing Address Street Address

Meet Period

Racing Results Performances Racing Days Purses Paid

Jefferson County Kennel Club Inc Jefferson County

wwwjckcgreyhoundscom P O Box 400 Monticello Florida 32345 3079 North Jefferson Street Monticello Florida 32344

7022007 to 9082007 and 5282008 to 6302008

223 Paid Attendance 223 Total Admission Tax

$576563

Telephone Fax

27160 $2728

8509972561 8509973871

23

Website Mailing Address Street Address

Meet Period

Racing Results Performances Racing Days Purses Paid

Mardi Gras Racetrack and Gaming Center Hartman amp Tyner Inc

Broward County

wwwplaymardigrascom P O Box 2007 Hollywood Florida 33022 831 North Federal Highway Hallandale Beach Florida 33009

1012008 to 5312008

152 Paid Attendance 152 Total Admission Tax

$1597917

Telephone Fax

0 $0

9549243200 9549243143

Website MailingStreet Address Meet Period Racing Results Performances Racing Days Purses Paid

Melbourne Greyhound Park LLC Brevard County

wwwmelbournegreyhoundparkcom 1100 North Wickham Road Melbourne Florida 32935

12262007 to 4262008

107 Paid Attendance 71 Total Admission Tax

$422370

Telephone Fax

21157 $399

3212599800 3212593437

Website Mailing Address Street Address Meet Period Racing Results Performances Racing Days Purses Paid

Naples-Ft Myers Greyhound Track Bonita-Fort Myers Corporation

Lee County wwwnaplesfortmyersdogscom P O Box 2567 Bonita Springs Florida 34133-2567 10601 Bonita Beach Road SW Bonita Springs Florida 34135 7012007 to 6302008

410 Paid Attendance 326 Total Admission Tax

$2298746

Telephone Fax

255495 $37445

2399922411 2399479244

Website Mailing Address Street Address Meet Period Racing Results Performances Racing Days Purses Paid

Orange Park Kennel Club Inc Clay County

wwwjaxkennelcom P O Box 959 Orange Park Florida 32067-0959 455 Park Avenue Orange Park Florida 32073 12052007 to 3102008

112 Paid Attendance 84 Total Admission Tax

$1252565

Telephone Fax

24563 $0

9046460001 9046460420

Website MailingStreet Address Meet Period Racing Results Performances Racing Days Purses Paid

Palm Beach Kennel Club Investment Corporation of Palm Beach

Palm Beach County wwwpbkennelclubcom 1111 North Congress Avenue West Palm Beach Florida 33409-6317 7012007 to 6302008

466 Paid Attendance 363 Total Admission Tax

$4821349

Telephone Fax

220086 $12853

5616832222 5614711298

Website Mailing Address Street Address Meet Period Racing ResultsPerformances Racing Days Purses Paid

Pensacola Greyhound Track Inc Escambia County

wwwpensacolagreyhoundparkcom P O Box 12824 Pensacola Florida 32591-2824 951 Dog Track Road Pensacola Florida 32506-8236 7012007 to 6292008

212 Paid Attendance 165 Total Admission Tax

$725502

Telephone Fax

0 $0

8504558595 8504538883

24

Penn Sanford LLC dba Sanford-Orlando Kennel Club Seminole County

See SOKC LLCs contact information for detail Meet Period 7012007 to 6292008

Racing ResultsPerformances 217 Paid Attendance Racing Days 141 Total Admission Tax Purses Paid $784903

32228 $3867

SOKC LLC dba Sanford-Orlando Kennel Club Seminole County

Website wwwfloridagreyhoundracingcom Mailing Address P O Box 50280 Longwood Florida 32752 Street Address 301 Dog Track Road Longwood Florida 32750 Meet Period 11012007 to 5022008 Racing ResultsPerformances 229 Paid Attendance Racing Days 152 Total Admission Tax Purses Paid $838829

TelephoneFax

41031 $0

4078311600 4078313997

Sarasota Kennel Club Inc Sarasota County

Website wwwsarasotakennelclubcom MailingStreet Address 5400 Bradenton Road Sarasota Florida 34234 Meet Period 7022007 to 5032008 Racing ResultsPerformances 352 Paid Attendance Racing Days 219 Total Admission Tax Purses Paid $1399180

TelephoneFax

145858 $3692

9413557744 9413512207

St Johns Greyhound Park Bayard Raceways Inc

St Johns County Website wwwjaxkennelcom Mailing Address P O Box 959 Orange Park Florida 32067-0959 Street Address 6322 Racetrack Road Jacksonville Florida 32259 Meet Period 9052007 to 12032007 and 3122008 to 5262008 at Orange Park Racing ResultsPerformances 192 Paid Attendance Racing Days 143 Total Admission Tax Purses Paid $1900576

Telephone Fax

28853 $133

9046460001 9046460420

Tampa Greyhound Track Associated Outdoor Clubs Inc

Hillsborough County Website wwwtampadogscom Mailing Address P O Box 8096 Tampa Florida 33674-8096 Street Address 8300 North Nebraska Avenue Tampa Florida 33604 Meet Period 7012007 to 8192007 and (8202007 to 12312007 at Derby Lane) Racing ResultsPerformances 227 Paid Attendance Racing Days 163 Total Admission Tax Purses Paid $1796512

Telephone Fax

0 $0

8139324313 8139325048

25

JAI ALAI FRONTON ASSOCIATIONS

Florida was the first state in the nation to conduct jai alai performances with the first fronton being built in 1926 There are currently eight jai alai permitholders operating at six frontons throughout Florida In fact Florida is now the only state where jai alai games are conducted A total of 1094 regular performances including charity and scholarship performances were conducted during this past fiscal year a decrease of 20 percent from the previous fiscal year

During Fiscal Year 20072008 handle wagered at live jai alai performances decreased by 19 percent Intertrack handle wagered on broadcasts of live Florida jai alai performances decreased by 13 percent There are no longer any other states that conduct jai alai therefore there was no simulcast or intertrack simulcast handle Total handle declined by 16 percent for the Florida jai alai industry

Revenue to the state decreased by three percent during Fiscal Year 20072008 The jai alai industry accounted for approximately two percent of Floridarsquos total revenue and five percent of total handle from pari-mutuel performances Permitholders reported paying $7755267 in playersrsquo awards

Total paid attendance decreased by 52 percent from the prior year The division reports only paid attendance and does not include free admissions or complimentary passes in its data

Total Performances 1094 Total Paid Attendance 160960 Total Gaming Days 833 Total Admission Tax $0

Dania Jai Alai A Divison of the Aragon Group

A Boyd Gaming Company Broward County

Website wwwdania-jai-alaicom Mailing Address P O Box 96 Dania Beach Florida 33004 TelephoneStreet Address 301 East Dania Beach Boulevard Dania Beach Florida 33004 Fax Meet Period 12012007 to 6292008 Gaming ResultsPerformances 240 Paid Attendance 0 Racing Days 180 Total Admission Tax $0 Players Awards Paid $1751505

9549272841 9549209095

Ft Pierce Jai Alai Florida Gaming Centers Inc

St Lucie County Website wwwfla-gamingcom TelephoneMailingStreet Address 1750 South Kings Highway Ft Pierce Florida 34945-3099 Fax Meet Period 4042008 to 5312008 Miscellaneous Revenue to State $34919 (See Section 5509511(4) Florida Statutes for detail) Gaming ResultsPerformances 44 Paid Attendance 0 Racing Days 35 Total Admission Tax $0 Players Awards Paid $150000

7724647500 7724640099

Hamilton Jai Alai and Poker Richmond Entertainment Inc

Hamilton County Website wwwhamiltondownsjaialaicom TelephoneMailingStreet Address 6968 US Highway 129 South Jasper Florida 32052 Fax Meet Period 7012007 to 10252007 Gaming ResultsPerformances 100 Paid Attendance 9220 Racing Days 100 Total Admission Tax $0 Players Awards Paid $205191

3866380011 3866380033

26

Miami Jai Alai Florida Gaming Centers Inc

Dade County

Website wwwfla-gamingcom Telephone MailingStreet Address 3500 NW 37th Avenue Miami Florida 33142 Fax Meet Period 11012007 to 5072008

Gaming Results Performances 216 Paid Attendance 23568 Racing Days 162 Total Admission Tax $0 Players Awards Paid $1986750

3056336400 3056347013

Ocala Jai Alai Second Chance Jai Alai LLC

Marion County

Website wwwocalajaialaicom Mailing Address P O Box 580 Orange Lake Florida 32681 Telephone Street Address 4601 NW Highway 318 Reddick Florida 32686 Fax Meet Period 4032008 to 4302008 Miscellaneous Revenue to State $15733 (See Section 5509511(4) Florida Statutes for detail)

Gaming Results Performances 40 Paid Attendance 0 Racing Days 20 Total Admission Tax $0 Players Awards Paid $102869

3525912345 3525913402

Orlando-Seminole Jai Alai Florida Jai Alai Inc Seminole County

Website wwworlandojaialaicom Mailing Address P O Box 300107 Fern Park Florida 32730 Telephone Street Address 6405 South Highway 17-92 Fern Park Florida 32730 Fax Meet Period 1012008 to 3302008 Miscellaneous Revenue to State $44200 (See Section 5509511(4) Florida Statutes for detail)

Gaming Results Performances 81 Paid Attendance 18578 Racing Days 55 Total Admission Tax $0 Players Awards Paid $303775

4073396221 4078314689

Summer Jai Alai Dade County

See Miami Jai Alais contact information for detail Meet Period 7012007 to 10312007 and 5082008 to 6302008 at Miami Jai Alai

Gaming Results Performances 202 Paid Attendance 72605 Racing Days 152 Total Admission Tax $0 Players Awards Paid $1986750

Summersport Enterprises Ltd A Boyd Gaming Company

Broward County

See Dania Jai Alais contact information for detail Meet Period 7012007 to 11302007 at Dania Jai Alai

Gaming Results Performances 171 Paid Attendance 36989 Racing Days 129 Total Admission Tax $0 Players Awards Paid $1268427

27

THOROUGHBRED ASSOCIATIONS

Florida continues to be a premier thoroughbred racing state with four permitholders operating at three tracks located in Central and South Florida A total of 349 regular performances including charity and scholarship performances were conducted during this past fiscal year which reflects no change from the previous fiscal year

During Fiscal Year 20072008 handle on live thoroughbred performances decreased 23 percent and intertrack handle wagered increased eight percent Simulcast handle wagered on broadcasts of performances from outside the state decreased by 26 percent while intertrack simulcast handle increased by seven percent Overall total handle declined by six percent for the Florida thoroughbred industry

Total revenue to the state during Fiscal Year 20072008 decreased six percent from the prior year The thoroughbred industry accounted for approximately 46 percent of Floridarsquos total revenue and 58 percent of total handle from pari-mutuel performances

Total paid attendance decreased by 20 percent from the prior year The division reports only paid attendance and does not include free admissions or complimentary passes in its data

Total Performances 349 Total Paid Attendance 252673 Total Racing Days 352 Total Admission Tax $53505

Calder Race Course Inc Dade County

Website wwwcalderracecoursecom Mailing Address P O Box 1808 Miami Florida 33055-0808 Street Address 2101 NW 27th Avenue Miami Florida 33056

Meet Period 7012007 to 10142007 and 4252008 to 6302008 Racing ResultsPerformances 109 Paid Attendance Racing Days 109 Total Admission Tax Purses Paid $27295808

Telephone Fax

74495 $15588

3056251311 3056202569

Gulfstream Park Racing Association Inc Broward County

Website wwwcasinoatgulfstreamcomhomehtml MailingStreet Address 901 South Federal Highway Hallandale Beach Florida 33009 Meet Period 1032008 to 4202008 Racing ResultsPerformances 86 Paid Attendance Racing Days 89 Total Admission Tax Purses Paid $30309087

Telephone Fax

0 $0

9544547000 9544546479

Tampa Bay Downs Inc Hillsborough County

Website wwwtampabaydownscom Mailing Address P O Box 2007 Oldsmar Florida 34677 Street Address 11225 Race Track Road Tampa Florida 33626 Meet Period 12082007 to 5042008 Racing ResultsPerformances 94 Paid Attendance Racing Days 94 Total Admission Tax Purses Paid $15474950

Telephone Fax

139683 $30326

8138554401 8132611961

Tropical Park Inc Dade County

See Calders contact information for detail Meet Period 10152007 to 1022008 at Calder Race Course Racing ResultsPerformances 60 Paid Attendance Racing Days 60 Total Admission Tax Purses Paid $12330361

38495 $7591

28

29

HARNESS ASSOCIATIONS

Pompano Park is the only permitholder currently conducting harness horse racing performances in the State of Florida A total of 158 regular performances including charity and scholarship performances were conducted during this past fiscal year a decrease of nine percent from the previous fiscal year

During Fiscal Year 20072008 handle wagered at live harness performances decreased by 12 percent Intertrack handle wagered on broadcasts of live Florida harness performances decreased by 15 percent Simulcast handle wagered on broadcasts of performances from outside the state decreased by 13 percent while intertrack simulcast handle decreased by 13 percent Overall total handle decreased by 13 percent for the Florida harness industry

Total revenue to the state during Fiscal Year 20072008 decreased by nine percent from the prior year The harness industry accounted for approximately six percent of Floridarsquos total revenue and six percent of total handle from pari-mutuel performances

The division reports only paid attendance and does not include free admissions or complimentary passes in its data

Total Performances 158 Total Paid Attendance 0

Total Racing Days 158 Total Admission Tax $0

Isle Casino and Racing at Pompano Park PPI Inc

Broward County

Website wwwtheislepompanoparkcomhomephp Telephone 9549722000 MailingStreet Address 1800 SW Third Street Pompano Beach Florida 33069 Fax 9549780377 Meet Period 7012007 to 6302008

Racing ResultsPerformances 158 Paid Attendance 0 Racing Days 158 Total Admission Tax $0 Purses Paid $12739946

SUMMARY

PARI-MUTUEL INDUSTRY

During Fiscal Year 20072008 the total handle wagered for all classes exceeded $13 billion a decrease of nine percent from the prior fiscal year Total pari-mutuel performances including charity and scholarship performances conducted during Fiscal Year 20072008 decreased by 10 percent from the previous fiscal year

The state realized revenue from regular performances of approximately $25 million a decrease of seven percent from the prior fiscal year Of the $25 million collected greyhound permitholders accounted for 46 percent thoroughbreds for 46 percent harness for 6 percent and jai alai for 2 percent

Total paid attendance decreased 40 percent from the prior year The division reports only paid attendance and does not include free admission or complimentary passes in its data

HORSE RACING

Promotional Programs for Florida-Bred Horses

Florida breeder promotions and award programs are administered by private breeders and owners associations organized to promote ownership and breeding of race horses in the State of Florida Each association conducts its own campaign to enhance the horse breeding industry in the state and provides breeders and owners awards of up to 20 percent of announced gross purses The Florida Standardbred Breeders and Owners Association is funded by the breaks and uncashed tickets from live performances and one percent of the intertrack handle The Quarter Horse Breeders Association is funded by the breaks and the uncashed tickets from live races and one percent of the live and intertrack handle The Florida Thoroughbred Breeders and Ownersrsquo Association awards program is funded by 0955 percent of the live simulcast and intertrack handle as well as 3475 percent of the gross revenue from out-of-state wagers on Florida races

To date the Florida thoroughbred breeding industry has produced 45 national champions including Skip Away the 1998 North American Horse of the Year and Affirmed the last horse to have won the Triple Crown (1978) In 2005 Florida-bred ldquoAfleet Alexrdquo captured two-thirds of the Triple Crown winning the Preakness Stakes (G1) and Belmont Stakes (G1) The industry boasts 110 Florida-bred millionaires 19 classic winners (Kentucky Derby Preakness Stakes and Belmont Stakes) and 20 Breeders Cup Day champions

The Florida Thoroughbred Breedersrsquo and Ownersrsquo Association funds the Florida-bred Stakes Program which is implemented at Floridas thoroughbred racetracks In addition Florida-breds won 346 stakes races including 68 graded stakes and earned more than $41 million in stakes purses Florida-breds banked in excess of $194 million in total North American purse money Through a percentage of pari-mutuel handle Florida thoroughbred permitholders contributed $9542882 to the Florida Thoroughbred Breedersrsquo and Ownersrsquo Association during Fiscal Year 20072008 The FTBOA paid out $5941304 in Breedersrsquo Awards $567000 in Stallion Ownersrsquo Awards and $2112650 through the Florida-bred Stakes Program The Florida-bred Stakes Program includes ldquoThe Sunshine Millionsrdquo at Gulfstream Park ldquoThe Florida Millionrdquo at Calder Race CourseTropical Park ldquoFlorida Cup Dayrdquo at Tampa Bay Downs and additional funds for supplements to Florida-bred Preferred Stakes Races during the CalderTropical and Tampa Bay Downsrsquo meets

The Florida Standardbred Breeders and Owners Association a non-profit organization and the recognized representative of horsemen in the state of Florida is the designated association for the allocation and distribution of funds for Florida-bred Standardbred racing Promotional activities include providing breeder and stallion awards for eligible Florida-bred horses during Pompano Parks 20072008 meet as well as awards for Florida Breeders Stakes races A series of races and awards were also provided for two and three-year-old standardbreds to prepare for the winter meet at Pompano Park The total amount of funds collected and distributed to the Florida Standardbred horsemen throughout the year exceeded $1600000

Note Promotional program information is provided by respective Breeders and Owners Associations

30

UNIVERSITY OF FLORIDA COLLEGE OF VETERINARY MEDICINE RACING LABORATORY

The University of Florida College of Veterinary Medicine Racing Laboratory detects and identifies any drug medication stimulant depressant hypnotic local anesthetic or drug-masking agent prohibited in the blood urine or other bodily fluids of racing horses and greyhounds collected by the Division

During Fiscal Year 20072008 the laboratory received and processed 82763 samples that resulted in 537014 analyses The vigilant monitoring of samples by the laboratory serves to deter the illegal use of drugs in racing animals in Florida

Horse UrineBlood Greyhound Urine 1 Investigative Samples Received 18509 64254 3

2Samples Analyzed 18573 29320 3 Number of Analyses 293371 243643 7 Positives 102 46 NA

1 Quantity Not Sufficient For Testing (QNS) 34798 (542) 2 The Samples Analyzed number for horses is larger than the Samples Received number due to the carryover of samples received in June 2007 that are analyzed in July of the next fiscal year

DRUG POSITIVES FOR FISCAL YEAR 20072008

Types of Positives (ARCI Drug Class) Horse Greyhound Acepromazine Metabolite (3) 12 0 Acepromazine Metabolites (3) Butorphanol (3) 1 0 Albuterol (3) 2 0 Aminorex Levamisole Levamisole metabolite 0 1 Benzoylecgonine (1) 1 8 Butorphanol (3) 3 0 Caffeine (2)Theophylline (3) 2 0 Caffeine (2) Theophylline (3) Butorphanol (3) 1 0 Caffeine (2)Theophylline (3) Theobromine (4) 5 0 Cimetidine (5) 4 0 Clenbuterol (3) 9 0 Dimethyl Sulfoxide (5) 5 9 Gamma-Hydroxphenylbutazone (NA) 0 9 Gamma-Hydroxphenylbutazone (NA) Phenylbutazone (NA) Oxyphenbutazone (4) 0 3 Glycopyrrolate (3) 5 0 Ipratropium (3) 2 0 Lidocaine (2) 0 1 Lidocaine (2) 3-Hydroxylidocaine Monoethyl-glycinesylidine 1 0 Lidocaine (2) 3amp4-Hydroxylidocaine Monoethyl-glycinesylidine 0 1 Methocarbamol (4) 0 1 Methocarbamol (4) Guaifenesin (4) 2 0 Naproxen (4) 1 0 Oxilofrine 4 0 Pentoxifylline (4) 1 0 Phenylbutazone (NA)Oxyphenbutazone (4) 37 1 Procaine (3) 0 5 Ranitidine (5) 4 0 Theobromine (4) 0 7 TOTALS 102 46

Class (1) Drugs that have the highest potential to affect performance and have no generally accepted medical use in the racing animal

Class (2) Drugs that have a high potential to affect performance but less of a potential than drugs in Class I Class (3) Drugs that may or may not have generally accepted medical use in the racing animal but the pharmacology of which

suggests less potential to affect performance than drugs in Class 2

Class (4) Includes therapeutic medications that would be expected to have less potential to affect performance than those in Class 3 Class (5) Includes therapeutic medications for which concentration limits have been established by the racing jurisdictions as well as

certain miscellaneous agents and other medications as determined by the regulatory bodies

31

FIN

AN

CIA

L S

TATE

ME

NTS

DIVISION OF PARI-MUTUEL WAGERING SUMMARY OF STATE REVENUE FROM PARI-MUTUEL CARDROOM

AND SLOT ACTIVITIES FISCAL YEAR 20072008

State Revenue From Regular Performances Tax on Attendance $ 116982 Daily License Fees 3882120 Tax on Handle 19110317

State Revenue From Pari-Mutuel Performances $ 23109419

Other State Revenue Occupational Licenses $ 627372 Fingerprint Fees 281045 Escheated Tickets From Greyhound and Jai Alai (1) 1470310 Racing Scholarship Funds (1) 3303 PMW Trust Fund - Drug Fines 25975 Miscellaneous Revenue 104013 General Revenue Fund - Other Fines 36290

Other State Revenue $ 2548308

Total Pari-Mutuel State Revenue $ 25657727

State Revenue From Cardrooms Table Fees $ 875000 Gross Receipts(2) 9086385 Occupational Licenses 131741

Total State Revenue From Cardrooms $ 10093126

State Revenue From Slots CompulsiveAddictive Gambling Fee $ 750000 Facility License Fee 9000000 Slot Taxes(3)(4) 122891732 Fingerprint Fees 9678 Occupational Licenses 309920 Miscellaneous Revenue 4561 Miscellaneous Fines 60000

Total State Revenue From Slots $ 133025891

Total State Revenue Generated(5) $ 168776744

(1) Escheated tickets from greyhound racing and jai alai gaming and Racing Scholarship Funds are distributed to the Department of Education

(2) One-half of cardroom gross receipts is deposited into General Revenue (3) Slot taxes are distributed to the Department of Education (4) Pompano Park has requested a refund of $23 million for overpayment of Slot taxes for Fiscal

Year 20072008 Refund has been requested and will be processed by the Department of Education in Fiscal Year 20082009

(5) Total revenue and components thereof generated is on the accrual basis of accounting Total revenue and components thereof as as shown in the financial statements on page 34 is on the cash basis of accounting

32

DEPARTMENT OF BUSINESS amp PROFESSIONAL REGULATION DIVISION OF PARI-MUTUEL WAGERING

BALANCE SHEET SPECIAL REVENUE FUND

FOR FISCAL YEAR ENDED JUNE 30 2008

ASSETS2008 2007

Cash Cash with State Treasurer Investments at cost Accounts receivable Allowance for uncollectibles Interest receivable Due from state funds

$ 8782450 130253048 614648452 370224565

(47367) 3214765

11039242

$ 12865700222813082

2974720047251866437

(403691)75307163230584

TOTAL ASSETS $ 1138115155 $ 3472622875

LIABILITIES amp FUND EQUITY Liabilities Accounts payable Accrued salaries Due to other funds Due to other state agencies Due to general revenue Compensated Absences Deferred revenues

$ 31462691 5343391

19860800 6908508

72185753 352080

-

$ 2451476432118280

5007001118617783905919

130600-

Total Liabilities 136113223 152356440

Fund Equity Unreserved 1002001932 3320266435

Total Fund Equity 1002001932 3320266435

TOTAL LIABILITIES amp FUND EQUITY $ 1138115155 $ 3472622875

The financial statements and notes are for informational purposes only

33

DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION DIVISION OF PARI-MUTUEL WAGERING

STATEMENT OF REVENUES EXPENDITURES amp CHANGES IN FUND BALANCE - BUDGET amp ACTUAL SPECIAL REVENUE FUND

FOR FISCAL YEAR ENDED JUNE 30 2008

FINAL 2008 2007 BUDGET ACTUAL VARIANCE ACTUAL

REVENUES Fees Charges Commissions and Sales $ 1462968000 $ 1510423993 $ 47455993 $ 1848846680 Licenses and Permits 88230000 75755065 (12474935) 77772299 Taxes 14652040100 14709972807 57932707 7556712852 Fines Forfeits Judgments and Settlements 4117800 8773932 4656132 10192871 Interest and Dividends Net 53744700 60790502 7045802 96755032 Transfers In - - - 3230584 Miscellaneous Receipts 7506100 12204044 4697944 9178523

Total Revenues 16268606700 16377920343 109313643 9602688841

EXPENDITURES CURRENT OPERATING Salaries 579678900 533903674 45775226 463518647 Other Personal Services 184418800 168853792 15565008 178434171 Other Operating Expenditures 97523500 84325982 13197518 72283850 Operation of Motor Vehicles 5500000 4847937 652063 2585300 Risk Management 16085600 16085600 21327300 GampAState University System - - - 30000000 State Attorney-Slots 23188500 - 23188500 -Tax Collection Equalization 72500 - 72500 -PMW Lab Services 236000000 236000000 - 236000000 PMW Compliance System 29647600 29647600 - 28524598 TrDMSHR SVCSSTW Contract 5828400 - 5828400 5785000 Cardroom Tax Distribution 85500000 67702156 17797844 55541702 Compulsive Gambling Prevention 141337500 125960114 15377386 88470124 OPERATING CAPITAL OUTLAY 4283200 3877015 406185 2830286 Acquisition of Motor Vehicles 7885000 7885000 - 2870000 Assessment for Fingerprinting 65988000 29746050 36241950 38680327 Service Charge to General Revenue 370000000 293760648 76239352 334561292 Refunds 120000000 6209831 113790169 502671 Transfer to FDLE Slots Investigation 321759200 310000000 11759200 291580000 Transfers to Other Funds 17917534500 12439618141 5477916359 4975167341 Transfers to General Revenue 5340000000 4350000000 990000000 846632576

Total Expenditures 25552231200 18692337940 6859893260 7675295185

Excess (Deficiency) of Revenues Over (9283624500) (2314417597) 6969206903 1927393656 (Under) Expenditures

FUND BALANCE JULY 1 2007 - 3316419529 3316419529 1392872779

FUND BALANCE JUNE 30 2008 $ (9283624500) $ 1002001932 $ 10285626432 $ 3320266435 (1) (1)

(2) (1) Does not include budget of $ 45000000 for category 190000 Investments Actual expenditures for category 190000 were

closed into the investment account (2) An adjustment of $3846906 was made to the beginning fund balance due to adjustments made by the Department

of Financial Services The financial statements and notes are for informational purposes only

34

C

AR

DR

OO

M P

AR

I-MU

TUE

L A

ND

SLO

T S

TATU

TE M

ATR

IX

STATUTE TOPIC GREYHOUND JAI ALAI THOROUGHBRED HARNESS QUARTER HORSE

FEES

Daily License Fees On Live

On-track Handle

$80 per race 5500951(1)(a) $40 per game 5500951(1)(a) $100 per race 5500951(1)(a) $100 per race 5500951(1)(a) $100 per race 5500951(1)(a)

Daily License Fees On

Simulcast Handle

$80 per race but not to exceed $500 per day 5500951(1)(a)

$40 per game but not to exceed $500 per day 5500951(1)(a)

$100 per race but not to exceed $500 per day 5500951(1)(a)

$100 per race but not to exceed $500 per day 5500951(1)(a)

$100 per race but not to exceed $500 per day 5500951(1)(a)

Cardroom Table Fees

Annual fee for each facility is $1000 for each table to be operated at the cardroom 849086(5)(d)

Annual fee for each facility is $1000 for each table to be operated at the cardroom 849086(5)(d)

Annual fee for each facility is $1000 for each table to be operated at the cardroom 849086(5)(d)

Annual fee for each facility is $1000 for each table to be operated at the cardroom 849086(5)(d)

Annual fee for each facility is $1000 for each table to be operated at the cardroom 849086(5)(d)

TAXES

Tax On Admissions

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a)

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a)

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a)

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a)

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a)

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c)

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c)

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c)

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c)

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c)

15 of admission charge or 10 cents whichever is greater for entrance to the cardroom This tax only applies if a separate admission fee is charged for entry into the cardroom facility If a single admission fee is charged allowing entry to both or either the pari-mutuel facility and the cardroom facility the tax is payable only once and shall be payable pursuant to Chapter 550 849086(13)(b)

15 of admission charge or 10 cents whichever is greater for entrance to the cardroom This tax only applies if a separate admission fee is charged for entry into the cardroom facility If a single admission fee is charged allowing entry to both or either the pari-mutuel facility and the cardroom facility the tax is payable only once and shall be payable pursuant to Chapter 550 849086(13)(b)

15 of admission charge or 10 cents whichever is greater for entrance to the cardroom This tax only applies if a separate admission fee is charged for entry into the cardroom facility If a single admission fee is charged allowing entry to both or either the pari-mutuel facility and the cardroom facility the tax is payable only once and shall be payable pursuant to Chapter 550 849086(13)(b)

15 of admission charge or 10 cents whichever is greater for entrance to the cardroom This tax only applies if a separate admission fee is charged for entry into the cardroom facility If a single admission fee is charged allowing entry to both or either the pari-mutuel facility and the cardroom facility the tax is payable only once and shall be payable pursuant to Chapter 550 849086(13)(b)

15 of admission charge or 10 cents whichever is greater for entrance to the cardroom This tax only applies if a separate admission fee is charged for entry into the cardroom facility If a single admission fee is charged allowing entry to both or either the pari-mutuel facility and the cardroom facility the tax is payable only once and shall be payable pursuant to Chapter 550 849086(13)(b)

Tax On Cardroom Gross Receipts

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts 849086(13)(a)

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts 849086(13)(a)

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts 849086(13)(a)

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts 849086(13)(a)

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts 849086(13)(a)

This matrix represents a summary of 2007 Statutes Please refer to the cite noted by statutory topic for specific language governing pari-mutuel wagering

35

STATUTE TOPIC GREYHOUND JAI ALAI THOROUGHBRED HARNESS QUARTER HORSE

Tax On Live On-track Handle

55 of handle except for charity perfomances which is 76 of handle 5500951(3)(b)1

Effective July 1 2000 a permitholder may not be taxed at a higher rate than 2 5500951(3)(d)

05 of handle 55009515(2)(a) 05 of handle 55009512(2)(a) 1 of handle 5500951(3)(a)

Tax On Simulcast Handle

Allows permitholders to receive greyhound races from out-of-state and are subject to taxation under 5500951 and 55009511 5503551(4)

Allows permitholders to receive jai alai games from out-of-state and are subject to taxation under 5500951 and 55009511 5503551(4)

Allows permitholders to receive horse races from out-of-state and are subject to taxation under 5500951 55009512 and 55009515 5503551(3) through 5503551(3)(c)

Allows permitholders to receive horse races from out-of-state and are subject to taxation under 5500951 55009512 and 55009515 5503551(3) through 5503551(3)(c)

Allows permitholders to receive horse races from out-of-state and are subject to taxation under 5500951 55009512 and 55009515 5503551(3) through 5503551(3)(c)

Tax On Intertrack and Intertrack

Simulcast Handle

55 of intertack and intertrack simulcast handle except for the intertrack handle from charity performances at a guest track within the market area of the host the tax is 76

71 of intertrack and intertrack simulcast handle 5500951(3)(b)2 and 5500951(3)(c)1

2 of intertrack handle 5500951(3)(c)1

33 of intertrack handle 5500951(3)(c)1

2 of intertrack handle 5500951(3)(c)1

5500951(3)(b)1 and 5500951(3)(c)1

05 of intertrack and intertrack simulcast handle if the guest is located outside market area of host and within market area of thoroughbred track conducting a live meet 5500951(3)(c)1

39 of intertrack and intertrack simuclast handle for permitholders located in an area of the state where there are only 3 greyhound permitholders located in 3 contiguous counties 5500951(3)(c)2

39 of intertrack and intertrack simulcast handle for greyhound permitholders located in the same market area as specified in 550615(6) or (9) 5500951(3)(c)2

05 of intertrack and intertrack simulcast handle if the guest is located outside market area of host and within market area of thoroughbred track conducting a live meet 5500951(3)(c)1

33 of intertrack and intertrack simulcast handle if permitholder restricted from operating live on a year-round basis and tax paid on intertrack handle exceeds that paid during 9293 State Fiscal Year 55009511(3)(a)

61 of intertrack and intertrack simulcast handle for jai alai permitholders located in the market area as specified in 550615(6) or (9) until the tax paid on intertrack handle in the current state fiscal year exceeds that paid during 9293 State Fiscal Year then tax on handle is 23 5500951(3)(c)2

24 of intertrack simulcast handle 5500951(3)(c)1 and 55009515(5)

05 of intertrack and intertrack simulcast handle if host and guest are thoroughbred permitholders or if the guest is located outside market area of host and within market area of thoroughbred track conducting a live meet 5500951(3)(c)1

05 of intertrack simulcast handle if guest track is a thoroughbred track located more than 35 miles from host track 55009515(5)

15 of intertrack simulcast handle 5500951(3)(c)1

05 of intertrack and intertrack simulcast handle if the guest is located outside market area of host and within market area of thoroughbred track conducting a live meet 5500951(3)(c)1

24 of intertrack simulcast handle 5500951(3)(c)1 and 55009515(5)

05 of intertrack and intertrack simulcast handle if the guest is located outside market area of host and within market area of thoroughbred track conducting a live meet 5500951(3)(c)1

OUTS (ESCHEATS)

Live On-track Handle

Paid to the State of Florida 5501645(2) Paid to the State of Florida 5501645(2) Retained by permitholder 5502633(3) Paid to Florida Standardbred Breedersrsquo and Ownersrsquo Association (FSBOA) 55026165(1) and 5502633(2)(a)

Paid to Florida Quarter Horse Breedersrsquo and Owners Association (FQHBOA) 55026165(1) and 5502633(2)(b)

Escheats from Arabian races are paid to Florida Arabian Horse Racing Promotion Fund 5502633(2)(c)

This matrix represents a summary of 2007 Statutes Please refer to the cite noted by statutory topic for specific language governing pari-mutuel wagering

36

STATUTE TOPIC GREYHOUND JAI ALAI THOROUGHBRED HARNESS QUARTER HORSE

TAX CREDITS amp EXEMPTIONS

(excluding charity performances

unless otherwise

Tax exemption of $360000 per state fiscal year or $500000 for 3 permitholders that held a full live schedule in 1995 and closest to another state authorizing greyhound racing

A permitholder that has incurred tax on handle and admissions that exceeds its operating earnings is entitiled to credit the excess amount of taxes against its next ensuing meets 55009511(1)(b)

Permitholders are allowed a credit of up to 1 of the paid taxes for the previous taxable year The credit if taken is applied against taxes on live handle due for a taxable year under this section and

noted) 55009514(1) is paid directly to the Jockeys Guild by the permitholders 55009515(6)

Tax credit each state fiscal year equal to daily license fee on live races in previous state fiscal year 5500951(1)(a)

Allows each permitholder that cannot utilize the full amount of the tax exemption or daily license fee tax credit to transfer the unused portion to a greyhound permitholder acting as a host track for intertrack wagering 5500951(1)(b)

Tax credit each state fiscal year in an amount equal to the amount remitted in escheated tickets in prior state fiscal year 5501647

Tax credit each state fiscal year equal to 25 of amount remitted in escheated tickets in prior state fiscal year Funds equal to the tax credit shall be paid by the permitholder to the National Association of Jai Alai Frontons 5501646

$30000 per performance exemption if live handle during the preceding state fiscal year was less than $15 million This exemption applies to charity performances 55009511(2)(a)1

A permitholder conducting fewer than 100 performances in any calendar year shall pay to the state the same aggregate amount of daily license fees on live games admissions tax and tax on live handle as that paid during the most recent prior calendar year in which at least 100 live performances were conducted 55009511(4)

CHARITY PERFORMANCES

Maximum of 5 days 5500351(1)

Permitholders are allowed to conduct 1 additional day to be designated as ldquoGreyhound Adopt-A-Pet Day Proceeds are paid to bona fide organizations that promote the adoption of greyhounds 5501648(2)

Maximum of 5 days 5500351(1)

Permitholders are allowed to conduct 2 additional performances known as ldquoRetired Jai Alai Playersrsquo Charity Dayrdquo for a fund to benefit retired jai alai players 5500351(8)

Maximum of 5 days 5500351(1)

One additional scholarship day to tracks located in Hillsborough County for the benefit of Pasco-Hernando Community College 5500351(6)(a) and 5500351(6)(b)

Maximum of 5 days 5500351(1) Maximum of 5 days 5500351(1)

Permitholders shall pay from any source including charity performances not less than 10 of tax credit from escheated tickets to a bona fide greyhound adoption program 5501647

This matrix represents a summary of 2007 Statutes Please refer to the cite noted by statutory topic for specific language governing pari-mutuel wagering

37

STATUTE TOPIC STATUTE REFERENCE SUMMARY

FEES

Slot License Fee 551106(1)(a) FS Annual fee for each slot machine facility is $3 million paid with the initial license application and annuall thereafter on the anniversary date of the issuance of the initial license

Compulsive or Addictive Gambling Prevention Program Fee 551118(3) FS Annual fee for each slot machine facility is $250000 paid at the same time the annual

license fee is due and annual thereafter

TAXES

Tax on Slot Revenue 551106(2)(a) and 551006(3) FS

50 of slot machine revenues which is the total of all cash and property received by the slot machine licensee from the operation of slot machines less the amount of cash cash equivalents credits and prized paid to winners of slot machine gaming shall be remitted by 3 pm Wednesday for the preceeding week ending Sunday

FINES

Failure to Pay Slot Tax Fine 551106(4) FS Up to $10000 for each day tax payment is not remitted timely

Civil Fine 551107(11) FS The division may impose a civil fine of up to $5000 fpr each violation of this chapter or the rules of the division

False Statement Fine 551109(1) FS

Up to a $10000 fine or civil penalty for any person who knowingly makes or causes to be made or aids assists or procures another to make a false statement in any report disclosure application or any document required under Chapter 551 or any rule adopted under Chapter 551

Unauthorized Possession of Slot Machines Fine 551109(2) FS

Up to a $10000 administrative fine or civil penalty for any person who possesses a slot machine without the license required by Chapter 551 or who possesses a slot machine at any location other than at the slot machines licensees facility

PENALTIES

Slot Machine Licensee Civil Penalities 551117 FS Up to a $100000 civil penalty for each count or separate offense against the slot machine

licensee for violation of Chapter 551 or any rule adopted by the division

This matrix represents a summary of 2008 Statutes Please refer to the cite noted by statutory topic for specific language governing pari-mutuel wagering

38

  • Table of Contents 2007-2008pdf
  • Overview 2007-2008pdf
  • Division Overview 2007-2008 (2-4-09)pdf
    • THE DIVISION OF PARI-MUTUEL WAGERING
    • OFFICE OF AUDITING
    • OFFICE OF OPERATIONS
    • OFFICE OF REVENUE AND FINANCIAL ANALYSIS
      • Events Shaping 2007-2008pdf
        • Events Shaping the 20072008 RacingGaming Season in Florida
          • Fiscal Years Comparative Data 2007-2008pdf
            • Total Paid
            • Total
            • Pari-Mutuel
            • Handle
            • State Revenue
            • as a Percent
            • of Handle
              • PMW Graphs 2007-2008pdf
              • PMW Handle Statistics 20072008pdf
              • Guest Handle by Host 2007-2008pdf
              • Charity-scholarship 2007-2008pdf
                • RACING SCHOLARSHIP TRUST FUND
                • ABANDONED WINNING TICKETS
                  • Cardroom Statistics 2007-2008pdf
                    • Sheet1
                      • Cardroom Revenue 20072008pdf
                      • Slot Comparative Data 2007-2008 (12-15-08)pdf
                      • Slot Revenue Per Machine 0708pdf
                        • TOTAL LINE (3)
                          • Facilities Map with 21 cardrooms (As of 11-18-08)pdf
                          • Permitholder Contact amp Operating In 77th annual rpt (as of 12-24-08)pdf
                          • Promotional Programs for FL Horses 20072008docpdf
                          • Drug Positives Data 2007-2008pdf
                            • Sheet1
                              • State Revenue Summary 0708pdf
                                • 20062007
                                  • Financial Statements (Page 1) 20072008pdf
                                  • Financial Statements (Page 2) 20072008pdf
                                  • PMW Statute Matrix 2007-2008pdf
                                  • Slot Statute Matrix 2007-2008pdf
                                    • Sheet1
                                      • Events Shaping 2007-2008pdf
                                        • Events Shaping the 20072008 RacingGaming Season in Florida
                                          • Events Shaping 2007-2008pdf
                                            • Events Shaping the 20072008 RacingGaming Season in Florida
                                              • Division Overview 2007-2008 (2-23-09)pdf
                                                • THE DIVISION OF PARI-MUTUEL WAGERING
                                                • OFFICE OF AUDITING
                                                • OFFICE OF OPERATIONS
                                                • OFFICE OF REVENUE AND FINANCIAL ANALYSIS
Page 10: Florida Departmentof Busines Division of Pari-Mutuel ......jai alai games, and cardroom poker games. Additionally, slot machine gaming at pari-mutuel facilities is ... is intended

OFFICE OF SLOT OPERATIONS

The Slot Operationsrsquo staff is responsible for overseeing state personnel located at each of the three pari-mutuel facilities in Broward County that have slot machine gaming To ensure the integrity of slot machine gaming activity the Slot Operationsrsquo staff oversees the day-to-day operations at the slot machine facilities performs daily revenue reconciliations verifies that every slot machine has been certified by an independent testing lab issues slot machine occupational licenses to individuals and ensures slot machine gaming activity is in compliance with the requirements of Chapter 551 Florida Statutes Chapter 61D-14 Florida Administrative Code as well as the internal controls of the individual facilities

During Fiscal Year 20072008 the Slot Operationsrsquo staff completed 3354 inspections Of those 241 items were found to be non-compliant of which 26 were turned over to Investigations and 44 were turned over to the Departmentrsquos Office of the General Counsel for formal proceedings Slot machine facilities were notified of 206 observations so that appropriate internal action including employee disciplinary action advanced training andor re-training of facility personnel could occur There were also 327 voluntarily or involuntary patron exclusions from the slot machine facilities There were 260 shipments of authorized slot machines and components which required the verification of 2723 parts The Slot Operationsrsquo staff authorized and participated in 8061 slot machine conversions denomination andor game theme changes slot machine relocations and other related slot machine changes

OFFICE OF REVENUE AND FINANCIAL ANALYSIS

The Revenue and Financial Analysis staff is responsible for safeguarding and accounting for state revenues in accordance with Florida Statutes and Florida Administrative Code as it relates to cardroom pari-mutuel and slot gaming activities The staff develops revenue projections for the Revenue Estimating Conferences maintain cashflow statements for timely transfer to the state General Fund and to the Education Enhancement Trust Fund provides oversight of the divisionrsquos budget develops the annual report and determine fiscal impacts on proposed legislation impacting the industry

During Fiscal Year 20072008 $168776744 in state revenues pertaining to cardroom pari-mutuel and slot machine gaming were collected The Revenue and Financial Analysis staff also reconciled 631 permitholder monthly remittance reports conducted 29 charity day audits and 33 uniform annual report audits The Revenue and Financial Analysis staff compiles statistical information for cardroom pari-mutuel and slot machine gaming and performs analyses requested by the Department the Executive Office of the Governor the Legislature and industry

5

Events Shaping the 20072008 RacingGaming Season in Florida

bull On September 7 2008 the division amended Chapters 61D-11 and 12 Florida Administrative Code as a result of the acts amending Chapter 849086 Florida Statutes pertaining to cardroom gaming which passed during the 2007 Legislative Session The amendments to Chapter 61D-11 Florida Administrative Code establish more comprehensive surveillance standards detailed procedures for inspections of new or modified cardrooms more comprehensive internal control standards for cardroom operators procedural requirements for games of Texas Hold-em without betting limits and procedural requirements for dealer responsibilities and dealer tips

bull As a result of a ruling by the Division of Administrative Hearings pari-mutuel facilities with multiple permits that have multiple cardroom licenses are now authorized to operate each license a cumulative 12 hours each day potentially operating 24 hours a day

bull Daytona Beach Kennel Club recently sold their 60-year old facility which was adjacent to a major NASCAR racetrack to the owners of the Daytona International Speedway The original pari-mutuel racetrack was established in the summer of 1948 and was first known as the Volusia County Kennel Club The new $30 million 53000-square foot Daytona Beach Kennel Club and Poker Room opened on May 23 2008

bull Three new cardrooms began operations at existing pari-mutuel facilities which included Fort Pierce Jai Alai Second Chance Poker and Jai Alai and Orange Park Kennel Club Increasing the number of licensed cardrooms from eighteen to twenty-one

bull On January 10 2008 the division amended Rule 61D-7020(1) Florida Administrative Code to allow wagers in increments other than $1 such as 10 cent superfectas or 50 cent exactas

bull There has been a renewed interest in permits to operate quarter horse facilities Quarter horse permits for Hamilton Downs Inc and ELH Jefferson LLC were issued by the division on June 20 2007 and December 21 2007 respectively During the fiscal year the division had as many as seven permitholder applications under review with each application demonstrating intent to operate a cardroom at the new quarter horse facilities

bull In 1996 the Legislature passed Chapter 1996-364 Laws of Florida as a general act covering the entire state In September 2007 the Florida Supreme Court ruled Section 550615(6) Florida Statutes to be unconstitutional The justices found the act should have been a local bill because it only affects South Florida tracks The high court upheld two lower court decisions that also found the law unconstitutionally restricted the tracks

6

STA

TIS

TIC

AL

SE

CTI

ON

FISCAL YEARS COMPARATIVE DATA

Beginning with the 19311932 Fiscal Year the state began collecting taxes on pari-mutuel wagering In most recent years pari-mutuel handle has steadily declined During that initial year the pari-mutuel industry operated 462 racing days in Florida which resulted in state revenue of $737301 total paid attendance of 1157161 and total pari-mutuel handle of $17365424

Since Fiscal Year 19311932 approximately $684 billion in pari-mutuel handle wagered resulted in nearly $43 billion in state revenue This fiscal year total handle was approximately $13 billion and state revenue was $257 million from 4857 cumulative operating days

Over the last ten years pari-mutuel wagering has experienced a 209 percent decline in handle and total state revenue has decreased 592 percent even with a 28 percent increase in the number of racing days Shown below is a summary of pari-mutuel handle and state revenue for Fiscal Years 19981999 through 20072008

PARI-MUTUEL HANDLE AND STATE REVENUE SUMMARY

Fiscal Year

19981999

19992000

20002001

20012002

20022003

20032004

20042005

20052006

20062007

20072008

Number of Racing Days

4725

4674

4592

4614

4365

4459

4424

4993

5592

4857

Total Paid Attendance

3621059

3437073

3040755

2836869

2742429

2804583

2135044

2066192

2351126

1419748

Total Pari-Mutuel

Handle

$1698689089

$1743358947

$1700704003

$1696360808

$1634786514

$1539122995

$1489330477

$1514758761

$1480427370

$1343912504

Total State Revenue (1)

$62934837

$59785130

$36819451

$37114026

$34335380

$34218813

$33199857

$35178969

$30214151

$25657727

State Revenue as a Percent

of Handle

371

343

217

219

210

222

223

232

204

191

(1) Beginning 20062007 this figure includes state revenue from pari-mutuel performances and other state revenue and does not include any state revenue from cardroom and slot operations

Note Beginning 19971998 data from charityscholarship performances are included in the number of racing days and total pari-mutuel handle

7

_- I I I I

--- I I I I

--- I I I I _- I I I I

----- I I I I - I I I I -

- I I I I -

- I I I I

- I I I I I I I I

lI I I

lI I I

lI I I

Jf I I

~ I I

~ I I

lr I I

lr I I

- I I

HISTORICAL PARI-MUTUEL WAGERING ACTIVITY Fi

scal

Yea

r

2008

2007

2006

2005

2004

2003

2002

2001

2000

1999

0 200

Jai Alai Total Handle

400

Pari-Mutuel Handle by Industry Fiscal Years 19981999-20072008

600 800 1000 1200 Handle ($ in millions)

Greyhound Total Handle Horse Total Handle

1400 1600

Total Handle

1800

Fisc

al Y

ear

2008

2007

2006

2005

2004

2003

2002

2001

2000

1999

0 5 10

Jai Alai State Revenue

15

State Tax Revenue by Industry Fiscal Years 19981999-20072008

20 25 30 35 40 45 50

State Revenue ($ in millions)

Horse State Revenue Greyhound State Revenue

55 60 65

Total State Revenue

70

8

I

- I

- I

- I

- I

- I

- I

- I

- I

- I

I

-- I I

-- I I I

- I I I

- I I I

- I - I I

- I - I I

-- I - I

-- I - I

-- I I

-

HISTORICAL PARI-MUTUEL WAGERING ACTIVITY Fi

scal

Yea

r

2008

2007

2006

2005

2004

2003

2002

2001

2000

1999

0 200

Simulcast

Total Pari-Mutuel Handle ALL PERMITHOLDERS

Fiscal Years 19981999-20072008

400 600 800 1000 1200 1400 1600 Handle ($ in millions)

Intertrack Simulcast Intertrack LiveOntrack Total Handle

1800

Fisc

al Y

ear

2008

2007

2006

2005

2004

2003

2002

2001

2000

1999

00 05 10

Total Tax as a Percentage of Handle ALL INDUSTRIES

Fiscal Years 19981999-20072008

15 20 25 30 35 40 45 50 55 60

Effective Tax Rate

Jai Alai Horse Greyhound

65

9

I I I I I I I

7 I I I I I I I

I I I I I I I I I I I I I I I I

7 I I I I I I I I I I I I I I

7 I I I I I I I

I I I I I I I

7 I I I I I I I I I I I I I I

I I I I I I I I I I I I I I I

-I I I I I I I I

I I I I I I I I -

I I I I I I I I -

I I I I I I I I -

I I I I I I I I -

I I I I I I I I -

I I I I I I I I -

I I I I I I I I

I I I I I I I I -I I I I

HISTORICAL PARI-MUTUEL WAGERING ACTIVITY

0 500 1000 1500 2000 2500 3000 3500 4000 4500 5000 5500 6000 6500 7000

Performances

1999

2000

2001

2002

2003

2004

2005

2006

2007

2008

Fisc

al Y

ear

Number of Pari-Mutuel Performances Fiscal Years 19981999-20072008

Horse Performances Jai Alai Performances Greyhound Performances Total Performances

0 10 20 30 40 50 60 70 80 90 100 110 120 130

Purses Paid ($ in millions)

1999

2000

2001

2002

2003

2004

2005

2006

2007

2008

Fisc

al Y

ear

Purses Paid Fiscal Years 19981999-20072008

Greyhound Purses Paid Horse Purses Paid Total Purses Paid

10

COMPONENTS OF PARI-MUTUEL HANDLE FROM PERFORMANCES

Fiscal Year 20072008

Greyhound Racing Associations Bet Miami Greyhounds Daytona Beach Kennel Club Inc Derby Lane Ebro Dog Track Flagler Greyhound Track Jacksonville Kennel Club Inc Jefferson County Kennel Club Inc Mardi Gras Racetrack and Gaming Center Melbourne Greyhound Park LLC Naples-Ft Myers Greyhound Track Orange Park Kennel Club Inc Palm Beach Kennel Club Penn Sanford LLC dba Sanford-Orlando Kennel Club Pensacola Greyhound Track Inc SOKC LLC dba Sanford-Orlando Kennel Club Sarasota Kennel Club Inc St Johns Greyhound Park Tampa Greyhound Track

Total Greyhound Tracks

Jai Alai Frontons Dania Jai Alai Ft Pierce Jai Alai Hamilton Jai Alai and Poker Miami Jai Alai Ocala Jai Alai Orlando-Seminole Jai Alai Summer Jai Alai Summersport Enterprises Ltd

Total Jai Alai Frontons

Thoroughbred Racing Associations Calder Race Course Inc Gulfstream Park Racing Association Inc Tampa Bay Downs Inc Tropical Park Inc

Total Thoroughbred Tracks

Harness Racing Associations Isle Casino and Racing at Pompano Park

TOTAL FOR ALL TRACKS AND FRONTONS

Permitholder Daily Revenues From

License Tax on Total Paid Pari-Mutuel Public Fee Handle To Charities Handle Pool

$157860 $557835 $46373 $3876890 $15130795 80000 115146 41250 3805493 10349152 88000 555840 211294 11145469 38266449

264480 172623 22216 851124 3006195 372100 992214 37588 5301141 21930356 50240 305108 186196 5308979 18720666

206480 104677 9533 364141 1587986 98720 347606 47543 4316571 15154299 18800 2144 2858 81254 259326

253680 980923 94205 7281190 28498722 13200 0 138830 5113310 16853836

328900 2365688 153267 18307505 68041622 2080 1780 0 1231564 4135228

87200 72335 0 692751 2462394 11200 0 31056 1282295 4427694 81760 148147 49764 2490255 9312555

122740 829104 164593 7692885 28166381 106000 638687 145493 6237388 22738813

$2343440 $8189857 $1382059 $85380205 $309042469

$130840 $0 $5160 $4294146 $13380674 14080 0 2 87947 267669 32000 0 0 (30711) 3281

118800 0 8100 4751344 13424214 13840 0 0 45509 160224 45880 0 2170 404278 1483017

111120 0 12083 4286504 12591640 93320 0 3243 3021542 9903662

$559880 $0 $30758 $16860559 $51214381

$204700 $4219367 $358053 $61841304 $247966283 136800 2207273 238706 42628999 157782609 173500 1815338 129183 25238099 100212769 103200 1740114 287786 27560457 111094972

$618200 $9982092 $1013728 $157268859 $617056633

360600 938368 25141 17737336 63907939

$3882120 $19110317 $2451686 $277246959 $1041221422

Total Handle

$19769753 14391041 50267052 4316638

28633399 24571189 2272817

19964739 364382

37108720 22119176 89196982 5370652 3314680 5752245

12082481 36975703 29866381

$406338030

$17810820 369698

4570 18302458

219573 1935345

17001347 13021767

$68665578

$314589707 202994387 127568889 140786529

$785939512

82969384

$1343912504

11

TOTAL STATE REVENUE FROM PERFORMANCES

ITW ITW SIM CHARITY

PERFORMANCES Daily Total Live Daily Total Simulcast Daily TOTAL TAXES

Fiscal Year 20072008 Tax on License Taxes and License Taxes and License and FEES Handle Fee Fees Collected Fee Fees Collected Fee COLLECTED

Greyhound Racing Associations Bet Miami Greyhounds $125816 $93440 $219256 $217114 $56000 $273114 $149645 $65260 $8420 $715695 Daytona Beach Kennel Club Inc 76519 66080 142599 0 0 0 38627 0 13920 195146 Derby Lane 232337 74080 306417 0 0 0 323503 0 13920 643840 Ebro Dog Track 172623 252240 424863 0 0 0 0 0 12240 437103 Flagler Greyhound Track 264729 237840 502569 325439 125500 450939 384364 17682 8760 1364314 Jacksonville Kennel Club Inc 93588 37040 130628 0 0 0 211520 0 13200 355348 Jefferson County Kennel Club Inc 104677 200240 304917 0 0 0 0 0 6240 311157 Mardi Gras Racetrack and Gaming Center 89049 62720 151769 112358 27500 139858 107298 38901 8500 446326 Melbourne Greyhound Park LLC 2144 14000 16144 0 0 0 0 0 4800 20944 Naples-Ft Myers Greyhound Track 608566 240960 849526 0 0 0 372357 0 12720 1234603 Orange Park Kennel Club Inc 0 0 0 0 0 0 0 0 13200 13200 Palm Beach Kennel Club 1092958 314480 1407438 258 500 758 1272472 0 13920 2694588 Penn Sanford LLC dba Sanford-Orlando Kennel Club 1780 2080 3860 0 0 0 0 0 0 3860 Pensacola Greyhound Track Inc 72335 87200 159535 0 0 0 0 0 0 159535 SOKC LLC dba Sanford-Orlando Kennel Club 0 0 0 0 0 0 0 0 11200 11200 Sarasota Kennel Club Inc 148147 72800 220947 0 0 0 0 0 8960 229907 St Johns Greyhound Park 257580 108960 366540 62 80 142 571424 38 13700 951844 Tampa Greyhound Track 276322 92080 368402 0 0 0 362365 0 13920 744687

Total Greyhound Tracks $3619170 $1956240 $5575410 $655231 $209580 $864811 $3793575 $121881 $177620 $10533297

Jai Alai Frontons Dania Jai Alai $0 $128760 $128760 $0 $0 $0 $0 $0 $2080 $130840 Ft Pierce Jai Alai 0 13440 13440 0 0 0 0 0 640 14080 Hamilton Jai Alai and Poker 0 32000 32000 0 0 0 0 0 0 32000 Miami Jai Alai 0 117680 117680 0 0 0 0 0 1120 118800 Ocala Jai Alai 0 13840 13840 0 0 0 0 0 0 13840 Orlando-Seminole Jai Alai 0 42480 42480 0 0 0 0 0 3400 45880 Summer Jai Alai 0 110000 110000 0 0 0 0 0 1120 111120 Summersport Enterprises Ltd 0 92280 92280 0 0 0 0 0 1040 93320

Total Jai Alai Frontons $0 $550480 $550480 $0 $0 $0 $0 $0 $9400 $559880

Thoroughbred Racing Associations Calder Race Course Inc $104359 $108300 $212659 $360227 $85500 $445727 $357344 $3397437 $10900 $4424067 Gulfstream Park Racing Association Inc 189920 77100 267020 144763 52000 196763 538374 1334216 7700 2344073 Tampa Bay Downs Inc 119157 93600 212757 55058 71500 126558 447166 1193957 8400 1988838 Tropical Park Inc 67324 57900 125224 120466 37000 157466 221120 1331204 8300 1843314

Total Thoroughbred Tracks $480760 $336900 $817660 $680514 $246000 $926514 $1564004 $7256814 $35300 $10600292

Harness Racing Associations Isle Casino and Racing at Pompano Park 42939 172500 215439 122277 179500 301777 142554 630598 8600 1298968

$4142869 $3016120 $7158989 $1458022 $635080 $2093102 $5500133 $8009293 $230920 $22992437

LIVE SIMULCAST

Tax on Handle

TOTAL FOR ALL TRACKS AND FRONTONS

Tax on Handle

Tax on Handle

12

~~ TOTAL REGULAR AND CHARITYSCHOLARSHIP HANDLE

TOTAL ON-TRACK TOTAL CHARITY Fiscal Year 20072008 REGULAR SCHOLARSHIP TOTAL

Live Simulcast ITW ITWS HANDLE Live Simulcast ITW ITWS HANDLE HANDLE Greyhound Racing Associations

Bet Miami Greyhounds $3833669 $8186102 $5194870 $1814603 $19029244 $196027 $279947 $198800 $65735 $740509 $19769753 Daytona Beach Kennel Club Inc 8965786 0 4835225 0 13801011 476535 0 113495 0 590030 14391041 Derby Lane 19469861 0 27585376 0 47055237 1629919 0 1581896 0 3211815 50267052 Ebro Dog Track 4024328 0 0 0 4024328 292310 0 0 0 292310 4316638 Flagler Greyhound Track 6865777 8916036 11784845 477450 28044108 194921 182966 191590 19814 589291 28633399 Jacksonville Kennel Club Inc 5648512 0 15977689 0 21626201 958575 0 1986413 0 2944988 24571189 Jefferson County Kennel Club Inc 2147387 0 0 0 2147387 125430 0 0 0 125430 2272817 Mardi Gras Racetrack and Gaming Center 5339206 5561303 6553391 1742787 19196687 227427 247812 210221 82592 768052 19964739 Melbourne Greyhound Park LLC 326774 0 0 0 326774 37608 0 0 0 37608 364382 Naples-Ft Myers Greyhound Track 18381148 0 17109249 0 35490397 898219 0 720104 0 1618323 37108720 Orange Park Kennel Club Inc 4801506 0 14836862 0 19638368 646499 0 1834309 0 2480808 22119176 Palm Beach Kennel Club 32228122 4691 54225562 0 86458375 1267445 0 1471162 0 2738607 89196982 Penn Sanford LLC dba Sanford-Orlando Kennel Club 5370652 0 0 0 5370652 0 0 0 0 0 5370652 Pensacola Greyhound Track Inc 3314680 0 0 0 3314680 0 0 0 0 0 3314680 SOKC LLC dba Sanford-Orlando Kennel Club 5343612 0 0 0 5343612 408633 0 0 0 408633 5752245 Sarasota Kennel Club Inc 11427693 0 0 0 11427693 654788 0 0 0 654788 12082481 St Johns Greyhound Park 8688455 1132 25569200 980 34259767 656853 35651 1775288 248144 2715936 36975703 Tampa Greyhound Track 10596134 0 17004410 0 27600544 992429 0 1273408 0 2265837 29866381

Total Greyhound Tracks $156773302 $22669264 $200676679 $4035820 $384155065 $9663618 $746376 $11356686 $416285 $22182965 $406338030

Jai Alai Frontons Dania Jai Alai $6757107 $0 $10766965 $0 $17524072 $101995 $0 $184753 $0 $286748 $17810820 Ft Pierce Jai Alai 322073 0 0 0 322073 47625 0 0 0 47625 369698 Hamilton Jai Alai and Poker 4570 0 0 0 4570 0 0 0 0 0 4570 Miami Jai Alai 8157583 0 9916754 0 18074337 112451 0 115670 0 228121 18302458 Ocala Jai Alai 219573 0 0 0 219573 0 0 0 0 0 219573 Orlando-Seminole Jai Alai 1650402 0 0 0 1650402 284943 0 0 0 284943 1935345 Summer Jai Alai 7253454 0 9441821 0 16695275 161570 0 144502 0 306072 17001347 Summersport Enterprises Ltd 4755818 0 8120584 0 12876402 42089 0 103276 0 145365 13021767

Total Jai Alai Frontons $29120580 $0 $38246124 $0 $67366704 $750673 $0 $548201 $0 $1298874 $68665578

Thoroughbred Racing Associations Calder Race Course Inc $28216348 $72045482 $20618763 $167887236 $288767829 $3875484 $5752794 $2595863 $13597737 $25821878 $314589707 Gulfstream Park Racing Association Inc 37984083 28952547 36561065 78123591 181621286 6051713 3267574 4686871 7366943 21373101 202994387 Tampa Bay Downs Inc 23831381 11011575 31874047 51168043 117885046 2855206 656663 3419660 2752314 9683843 127568889 Tropical Park Inc 13464854 24093289 13839256 68208192 119605591 3160753 5077513 2442191 10500481 21180938 140786529

Total Thoroughbred Tracks $103496666 $136102893 $102893131 $365387062 $707879752 $15943156 $14754544 $13144585 $34217475 $78059760 $785939512

Harness Racing Associations Isle Casino and Racing at Pompano Park 8587725 24455443 4583236 43135142 80761546 465991 586381 250704 904762 2207838 82969384

$297978273 $183227600 $346399170 $412558024 $1240163067 $26823438 $16087301 $25300176 $35538522 $103749437 $1343912504 TOTAL FOR ALL TRACKS AND FRONTONS

ON-TRACK INTERTRACK INTERTRACK

13

TOTAL INTERTRACK WAGERING HANDLE BY GUEST

Fiscal Year 20072008 HOST PERMITHOLDER

BET MIAMI DERBY MARDI NAPLES-FT ORANGE PALM TAMPA GUEST FACILITY GREYHOUNDS DAYTONA LANE FLAGLER JACKSONVILLE GRAS MYERS PARK BEACH ST JOHNS GREYHOUND Greyhound Permitholders

Bet Miami Greyhounds $0 $320197 $522053 $1873321 $734696 $0 $732912 $171332 $2653670 $638505 $1061095 Daytona Beach Kennel Club Inc 1615503 0 1216806 485674 912428 1259791 611658 729306 2386598 1320392 750606 Derby Lane 544667 531756 0 1137788 1355439 713136 1876676 1316221 6189801 2142104 424324 Ebro Dog Track 0 0 1544204 0 132712 0 0 237560 873791 295657 768919 Flagler Greyhound Track 1863313 376651 1177705 0 708132 1993029 1250968 620715 4157527 1102814 871858 Jacksonville Kennel Club Inc 430304 764230 1892881 1486155 3395250 455663 2046646 3092876 4779286 5163777 1277721 Jefferson County Kennel Club Inc 0 0 1106909 0 500652 0 0 367389 0 754375 523383 Mardi Gras Racetrack and Gaming Center 0 173383 919445 1395277 31513 0 846620 451971 2094233 492218 0 Melbourne Greyhound Park LLC 120866 187735 642527 500406 359304 204608 711972 415152 2427931 657331 439604 Naples-Ft Myers Greyhound Track 344359 201779 1166263 1129393 403966 414918 0 444709 2947014 615076 670074 Orange Park Kennel Club Inc 457203 428460 2138015 471407 0 447727 1580300 0 2757550 0 1323773 Palm Beach Kennel Club 331335 267893 1741971 1484008 1422456 536756 1678806 1408358 0 2304419 1132490 Penn Sanford LLC dba Sanford-Orlando Kennel Club 42185 128933 1263696 175427 1390843 56063 749203 0 2339731 929328 1078437 Pensacola Greyhound Track Inc 0 0 0 0 1556828 0 0 1501860 0 2445089 0 SOKC LLC dba Sanford-Orlando Kennel Club 0 136278 1460782 17916 0 0 1200366 1112656 2350709 1009985 628560 Sarasota Kennel Club Inc 0 0 2794343 0 845857 0 1464099 680743 3992092 1265819 1580876 St Johns Greyhound Park 163222 252297 694747 466575 1453801 170318 568502 1395926 3227075 2095710 477565 Tampa Greyhound Track 316644 718625 5073411 1048070 1056231 446493 1607376 978959 4501893 1591192 2940790

Total Greyhound Permitholders $6229601 $4488217 $25355758 $11671417 $16260108 $6698502 $16926104 $14925733 $47678901 $24823791 $15950075

Jai Alai Permitholders Dania Jai Alai $429125 $0 $0 $0 $0 $1276948 $0 $0 $0 $0 $5547 Ft Pierce Jai Alai 100339 0 381557 271582 321939 124856 0 294208 2406445 482664 233847 Hamilton Jai Alai and Poker 157941 222141 588812 0 477027 185506 0 550517 828278 764400 330268 Miami Jai Alai 0 0 0 0 0 0 0 0 0 0 0 Ocala Jai Alai 58602 124485 308864 530700 270602 71637 255820 264022 1114630 471277 213271 Orlando-Seminole Jai Alai 0 0 0 0 0 0 0 0 0 0 0 Summer Jai Alai 0 0 0 0 0 0 0 0 0 0 0 Summersport Enterprises Ltd 109949 0 0 0 0 0 0 0 0 0 0

Total Jai Alai Permitholders $855956 $346626 $1279233 $802282 $1069568 $1658947 $255820 $1108747 $4349353 $1718341 $782933

Thoroughbred Permitholders Calder Race Course Inc $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 Gulfstream Park Racing Association Inc 0 0 0 0 0 0 0 0 0 0 0 Ocala Breeders Sales 0 0 370093 0 249776 0 0 235185 1113285 383067 197233 Tampa Bay Downs Inc 0 113877 2162188 0 384650 0 647429 401506 1842662 668413 1347577 Tropical Park Inc 0 0 0 0 0 0 0 0 0 0 0

Total Thoroughbred Permitholders $0 $113877 $2532281 $0 $634426 $0 $647429 $636691 $2955947 $1051480 $1544810

Harness Permitholders Isle Casino and Racing at Pompano Park 188451 0 0 0 0 231542 0 0 712523 0 0

TOTAL FOR ALL PERMITHOLDERS $7274008 $4948720 $29167272 $12473699 $17964102 $8588991 $17829353 $16671171 $55696724 $27593612 $18277818

Note Figures above include handle from charityscholarship performances

CO

NTIN

UED

ON

NEXT PA

GE

14

TOTAL INTERTRACK WAGERING HANDLE BY GUEST

scal Year 20072008Fi

GUEST FACILITY G

DANIA MIAMI SUMMER SUMMERSPORT

HOST PERMITHO

CALDER

LDER

GULFSTREAM PARK

TAMPA BAY DOWNS

TROPICAL PARK

POMPANO PARK

reyhound Permitholders Bet Miami Greyhounds $71455 $0 $0 $25308 $2143688 $0 $0 $1027407 $3217279 Daytona Beach Kennel Club Inc 370884 345355 342578 306303 6219441 2065226 3582421 2274939 2035961 Derby Lane 400206 1298627 1174660 263459 14341493 4553604 9231214 5623223 2387288 Ebro Dog Track 206059 0 0 158723 1655725 881390 461380 542785 0 Flagler Greyhound Track 0 0 0 0 3259551 2135726 29664 1234231 3439140 Jacksonville Kennel Club Inc 297686 461290 449578 203737 2770002 1062284 1486389 1086663 372800 Jefferson County Kennel Club Inc 118961 0 0 85971 0 0 0 0 0 Mardi Gras Racetrack and Gaming Center 171394 0 0 0 573637 1234654 42321 11218 2615036 Melbourne Greyhound Park LLC 718179 755821 715685 535087 8474187 3668978 4643641 3482257 782535 Naples-Ft Myers Greyhound Track 0 0 0 0 11388928 6214826 8361375 4907703 2010190 Orange Park Kennel Club Inc 176546 186694 213201 129328 1512972 419695 750773 274779 430038 Palm Beach Kennel Club 848458 936196 820191 632213 30944142 23306276 4142773 14610322 5946803 Penn Sanford LLC dba Sanford-Orlando Kennel Club 0 0 0 0 7383469 0 276649 669083 692069 Pensacola Greyhound Track Inc 0 0 0 0 773982 456119 765260 337408 0 SOKC LLC dba Sanford-Orlando Kennel Club 0 0 0 0 94737 2341357 3735226 1928848 870482 Sarasota Kennel Club Inc 0 0 0 0 8935731 3700307 5828683 3779169 954848 St Johns Greyhound Park 133286 271383 295950 99738 8155143 2954537 4327535 2972357 1527437 Tampa Greyhound Track

tal Greyhound Permitholders

305842 923442 874931 223579 8065750 2544039 5201448 3179327 1900483

To $3818956 $5178808 $4886774 $2663446 $116692578 $57539018 $52866752 $47941719 $29182389

Jai Alai Permitholders Dania Jai Alai $0 $1070874 $342315 $0 $1041847 $1387400 $40658 $308989 $3159556 Ft Pierce Jai Alai 174820 826347 827691 151636 5119725 2061530 2744884 1893526 842688 Hamilton Jai Alai and Poker 178401 63707 42454 130251 1157486 398501 724541 413077 59 Miami Jai Alai 1798880 0 0 365501 34545 178485 11806 139815 1039975 Ocala Jai Alai 244059 425447 463032 88189 2906187 970679 1851799 969720 527893 Orlando-Seminole Jai Alai 1516478 1362163 1300096 1294233 17003078 5123321 9319740 6138759 5516055 Summer Jai Alai 594269 0 0 1423895 484200 0 0 52935 920611 Summersport Enterprises Ltd 0 210554 870130 0 1523238 0 0 473522 2642604

Total Jai Alai Permitholders $4506907 $3959092 $3845718 $3453705 $29270306 $10119916 $14693428 $10390343 $14649441

Thoroughbred Permitholders Calder Race Course Inc $0 $0 $0 $0 $0 $0 $657951 $0 $0 Gulfstream Park Racing Association Inc 0 0 0 0 16936195 0 7820112 11772505 0 Ocala Breeders Sales 81731 237652 236304 52614 10097325 3809993 5775492 3730895 1002588 Tampa Bay Downs Inc 164752 656872 617527 132035 23225339 8488681 0 9993847 3386258 Tropical Park Inc

tal Thoroughbred Permitholders

0 0 0 0 0 30206293 4621554 0 653168

To

H

T

$246483 $894524 $853831 $184649 $50258859 $42504967 $18875109 $25497247 $5042014

arness Permitholders Isle Casino and Racing at Pompano Park 2379372 0 0 1922060 8477856 16574569 2778775 11160811 0

OTAL FOR ALL PERMITHOLDERS $10951718 $10032424 $9586323 $8223860 $204699599 $126738470 $89214064 $94990120 $48873844

CO

NTIN

UED

FRO

M PR

EVIOU

S PAG

E

TOTAL

$15192918 28831870 55505686 7758905

24221024 32975218 3457640

11052920 30443806 41220573 13698461 94495866 17175116 7836546

16887902 35822567 31703104 43498525

$511778647

$9063259 19260284 7213367 3569007

12130915 48573923 3475910 5829997

$109116662

$657951 36528812 27573233 54233613 35481015

$154474624

44425959

$819795892

Note Figures above include handle from charityscholarship performances

15

CHARITY AND SCHOLARSHIP PERFORMANCES

Each permitholder may operate up to five additional days designated as charity or scholarship days during their regular meet Proceeds from these additional days are paid to approved charities major state and private institutions of higher learning community colleges the Historic Resources Operating Trust Fund or the Board of Governors Operations and Maintenance Trust Fund A list of proposed recipients is submitted annually by the permitholder to the division Typically the amount contributed to charitable organizations is determined by calculating the amount of taxes due to the state had it been a regular performance A minimum of $2469657 was paid to charitable organizations during Fiscal Year 20072008 bringing the total proceeds disbursed since 1985 to $64738381

RACING SCHOLARSHIP TRUST FUND

The Board of Governors Operations and Maintenance Trust Fund within the Department of Education is used to provide scholarships to deserving students who are attending Floridas colleges and universities A total of $16872378 has been paid to this fund since the program began in 1949 The amount contributed to the fund this fiscal year is detailed below

Racing Scholarship Trust Fund Washington County Kennel Club Inc $3303

Total For 20072008 Fiscal Year $3303

ABANDONED WINNING TICKETS

Abandoned pari-mutuel tickets are winning tickets that remain uncashed for a period of one year The value of greyhound and jai alai abandoned tickets for live on-track races or games escheat to the state These funds are deposited into the State School Fund for the support and maintenance of Floridas public schools Since 1957 the total paid into this fund is $87881715 The amount collected in abandoned winning tickets for the State School Fund for this fiscal year is detailed below

Abandoned Winning Tickets Greyhound Permitholders $1317137 Jai Alai Permitholders $153173 Total For 20072008 Fiscal Year $1470310

In harness and quarter horse racing abandoned winning tickets are paid to the respective breedersrsquo associations Abandoned winning tickets from thoroughbred horse racing are retained by the permitholder

16

Ibull

CARDROOM COMPARATIVE DATA

During Fiscal Year 20072008 there were 21 licensed permitholders that operated a cardroom at their facility The number of cardroom tables increased from 469 in Fiscal Year 20062007 to 739 i n Fiscal Year 20072008 Cardroom gross receipts increased from $54208544 to $90863855 and as a result total state revenue increased from $5746355 in Fiscal Year 20062007 to $9961385 this fiscal year

Cardroom tax revenue is distributed 50 between the Pari-Mutuel Wagering Trust Fund and th e General Revenue Fund In accordance with Section 849086(13)(h) Florida Statutes one quarter o f the moneys deposited into the Pari-Mutuel Wagering Trust Fund must be distributed to counties an d municipalities that approved the cardroom In October 2008 the division distributed approximatel y $1135798 to the countiesmunicipalities

CARDROOM GROSS RECEIPTS AND TOTAL STATE REVENUE FISCAL YEARS 19981999 THROUGH 20072008

$0 $10 $20 $30 $40 $50 $60 $70 $80 $90

$100

Mill

ions

1998

1999

1999

2000

2000

2001

2001

2002

2002

2003

2003

2004

2004

2005

2005

2006

2006

2007

2007

2008

Cardroom Gross Receipts Total State Revenue

CARDROOM GROSS RECEIPTS AND STATE REVENUE SUMMARY

Fiscal Year Total Cardroom Gross Receipts

Gross Receipts Tax

Table Fees Collected

Total State Revenue (Gross Receipts Tax

plus Table Fees)

Total State Revenue as a

Percent of Gross Receipts

19981999 $4394499 $439351 $120500 $559851 1274 19992000 $3743212 $374321 $101500 $475821 1271 20002001 $3165525 $316552 $74500 $391052 1235 20012002 $2837775 $283778 $76000 $359778 1268 20022003 $2767231 $276723 $74500 $351223 1269 20032004 $18498426 $1849843 $250500 $2100343 1135 20042005 $38089764 $3808977 $238000 $4046977 1062 20052006 $44433359 $4443337 $264000 $4707337 1059 20062007 $54208544 $5420855 $325500 $5746355 1060 20072008 $90863855 $9086385 $875000 $9961385 1096

17

COMPONENTS OF CARDROOM REVENUE BY ASSOCIATION

scal Year 20072008Fi

Greyhound Racing Associations Daytona Beach Kennel Club Inc Derby Lane Ebro Dog Track Flagler Greyhound Track Jefferson County Kennel Club Inc Mardi Gras Racetrack and Gaming Center Melbourne Greyhound Park LLC Naples-Ft Myers Greyhound Track Orange Park Kennel Club Inc Palm Beach Kennel Club Sarasota Kennel Club Inc St Johns Greyhound Park Tampa Greyhound Track tal Greyhound PermitholdersTo

Jai Alai Permitholders DaniaSummersportFt Pierce Jai Alai Hamilton Jai Alai and Poker MiamiSummerJai Alai Ocala Jai Alai

Total Jai Alai Permitholders

Thoroughbred Racing Associations Gulfstream Park Racing Association Inc Tampa Bay Downs Inc tal Thoroughbred PermitholdersTo

Harness Racing Associations Isle Casino and Racing at Pompano Park

TAL FOR ALL PERMITHOLDERSTO

Tournament County Gross Gross Gross Table Fees Total Taxes

Municipality Receipts Receipts Receipts Tax Collected and Fees

Volusia 6398578 484861 688344 72000 760344 Pinellas 6061846 1609561 767141 50000 817141

Washington 3149083 74326 322341 22000 344341 Dade 4289859 40082 432994 18000 450994

Jefferson 1141104 50750 119185 22000 141185 Hallandale 2660545 41690 270223 40000 310223

Brevard 5032809 434380 546719 45000 591719 Lee 5695292 515065 621036 36000 657036

Town of Orange Park 1621387 10852 163224 80000 243224 Palm Beach 9211632 992646 1020428 68000 1088428

Sarasota 3938604 1624165 556277 32000 588277 St Johns 8104392 681412 878580 44000 922580

Hillsborough $2098756 291124 $238988 $22000 $260988 59403886 6850914 6625480 551000 7176480

Hallandale

1147983 244911 139289 26000 165289 St Lucie 921326 21501 94283 74000 168283 Hamilton 1846779 100570 194735 15000 209735

Dade 1330788 57541 138833 48000 186833 Marion 465574 7260 47283 56000 103283

5712450

431783 614423 219000 833423

Broward 3592724 252406 384513 25000 409513 Hillsborough 3299351 986607 428596 38000 466596

6892075 1239013 813109 63000 876109

Broward 9546654 787080 1033373 42000 1075373

$81555065 $9308790 $9086385 $875000 $9961385

(1) 18th of total gross receipts tax is distributed to counties or municipalities

Note Effective July 1 2007 the table fee collected is $1000 per table

18

SLOT COMPARATIVE DATA

Florida pari-mutuel facilities began slot machine operations in Broward County during the 20062007 Fiscal Year On January 29 2008 Miami-Dade County held a local referendum and passed slot machine gaming in their county

During Fiscal Year 20072008 the total amount wagered by patrons was $3023981126 Average daily revenue per slot machine was $182 Total net slot revenue was $241120630 In accordance with Section 551106(2)(a) Florida Statutes the tax rate on net slot machine revenue is 50 as a result the total taxes paid to the state was $120560316

bull Gulfstream Park Racing Association paid $19618764 in taxes representing 16 of the total taxes bull Mardi Gras Racetrack and Gaming Center paid $39550545 in taxes representing 33 of the total taxes and

bull Pompano Park Racing paid $61391007 in taxes representing 51 of the total taxes

Taxes paid on net slot machine revenue were accounted for by the division then immediately transferred to the Department of Educations Educational Enhancement Trust Fund

Gulfstream Operations Began 11152006

Mardi Gras Operations Began 12282006

Pompano Park Operations Began 04142007 TOTAL

FY 200607 FY 200708 FY 200607 FY 200708 FY 200607 FY 200708 FY 200607 FY 200708 Average Number of Machines 834 887 1150 1239 1500 1500 2281 3626 Number of Operating Days 228 366 185 366 78 366 228 366 Average Revenue per Machine $161 $121 $216 $174 $193 $224 $191 $182 Amount Wagered $322637778 $501200320 $517732918 $898612565 $273737770 $1624168241 $1114108466 $3023981126 Amount Won By Patrons $291991699 $458031144 $471834882 $816752882 $251151459 $1492832705 $1014978040 $2771616730

Promotional Credits $0 $3970805 $0 $2819819 $0 $4662829 $0 $11453454 30-Day Unclaimed Tickets $60109 $39156 $231437 $55817 $19988 $109307 $311533 $204280

Winnings withheld from Excluded Persons $0 $0 $0 $5408 $0 $0 $0 $5408 Net Slot Machine Revenue $30706188 $39237527 $46129473 $79101089 $22606298 $122782015 $99441960 $241120631

State Tax Revenue $15353094 $19618764 $23064737 $39550545 $11303149 $61391007 $49720980 $120560316 Permitholder Revenue $15353094 $19618764 $23064737 $39550545 $11303149 $61391007 $49720980 $120560316

FISCAL YEAR 20072008

NET SLOT MACHINE REVENUE PROMOTIONAL CREDITS AMOUNT WON BY PATRONS

Gulfstream $458031144

17

Pompano Park $1496832705

53 Mardi Gras

$816752882 30

Gulfstream $3970805

35

Mardi Gras $2819819

25

Pompano Park $4662829

40

Gulfstream $39237527

16

Mardi Gras $79101089

33

Pompano Park $122782015

51

19

I

_jl -

~ ------

--

__ T

- - -- --- -_IF ~

-

Daily Revenue per Machine Compared to Average Number of Machines For Fiscal Years 20062007 and 20072008

GULFSTREAM PARK RACING AND CASINO

$0 $50

$100 $150 $200 $250 $300 $350 $400 $450

Jul-0

6

Aug-06

Sep-06

Oct-06

Nov-06

Dec-06

Jan-07

Feb-07

Mar-07

Apr-07

May-07

Jun-07

Jul-0

7

Aug-07

Sep-07

Oct-07

Nov-07

Dec-07

Jan-08

Feb-08

Mar-08

Apr-08

May-08

Jun-08

Dai

ly R

even

ue p

er M

achi

ne

0 200 400 600 800 1000 1200 1400 1600 1800 2000

Ave

rage

Num

ber o

f Mac

hine

s

Revenue per Machine Machines

MARDI GRAS RACETRACK AND GAMING CENTER

ISLE CASINO AND RACING AT POMPANO PARK

$0 $50

$100 $150 $200 $250 $300 $350 $400 $450

Jul-0

6

Aug-06

Sep-06

Oct-06

Nov-06

Dec-06

Jan-07

Feb-07

Mar-07

Apr-07

May-07

Jun-07

Jul-0

7

Aug-07

Sep-07

Oct-07

Nov-07

Dec-07

Jan-08

Feb-08

Mar-08

Apr-08

May-08

Jun-08

Dai

ly R

even

ue p

er M

achi

ne

0 200 400 600 800 1000 1200 1400 1600 1800 2000

Ave

rage

Num

ber o

f Mac

hine

s

Revenue per Machine Machines

$0 $50

$100 $150 $200 $250 $300 $350 $400 $450

Jul-0

6

Aug-06

Sep-06

Oct-06

Nov-06

Dec-06

Jan-07

Feb-07

Mar-07

Apr-07

May-07

Jun-07

Jul-0

7

Aug-07

Sep-07

Oct-07

Nov-07

Dec-07

Jan-08

Feb-08

Mar-08

Apr-08

May-08

Jun-08

Dai

ly R

even

ue p

er M

achi

ne

0 200 400 600 800 1000 1200 1400 1600 1800 2000

Ave

rage

Num

ber o

f Mac

hine

s

Revenue per Machine Machines

ALL FACLITIES COMBINED

Dai

ly R

even

ue p

er M

achi

ne $450

$400 $350 $300 $250 $200 $150 $100

$50 $0

l-uJ6 6 6 6 6 7 7 7 7 7 70 -06

-0 -0 -0 -0 -0 -0 -0 -0 -07

-0 0 -g p t v c n b r r y n l- gu e c o e a e a p a u u uA S O N D J F M A JM J A

Revenue per Machine

7 8 807 7 7 7 8 8 8-0 -0 -0 -0 -0 -0 -0 -0 -08

-0p t v c n b r r y ne c o e a e a p a uS O N D J F M A M J

Machines

Ave

rage

Num

ber o

f Mac

hine

s 6000

5000

4000

3000

2000

1000

0

20

DA

TA B

Y A

SS

OC

IATI

ON

FA

CIL

ITY

Pari-Mutuel Facilities by Permit Type

Key

- 16 Greyhound Tracks

6 Jai-Alai Frontons

-0 0

-e

3 Thoroughbred Tracks

1 Harness Track

1 Limited lntertrack Wagering Permit (5506308 FS)

3 Division Regional Offices

21 Cardrooms

3 Slot Machine Gaming Facilities

middot1ton Jai Alai Ham1

P rce Jai Alai Fort 1e ____ ~

h Kennel Club Palm Beac

Dania I Summersport Jai Alai

Mardi Gras Racetrack Bet Miami

Gulfstream Park

Calder Tropical Park

J i Alai middot middot 1 Summer a M1am1

Flagler Greyhound

2008 October 01

21

GREYHOUND ASSOCIATIONS

Florida remains the leader in greyhound racing in the United States with 18 permitholders operating at 13 tracks throughout the state A total of 4479 performances including charity and scholarship performances were conducted during this past fiscal year a decrease of nine percent from the previous fiscal year

During Fiscal Year 20072008 handle wagered at live greyhound performances decreased by 12 percent Intertrack handle wagered on broadcasts of live Florida greyhound performances decreased by 12 percent Simulcast handle wagered on broadcasts of performances from outside the state decreased by 23 percent Intertrack simulcast handle wagered on broadcast of performances from outside the state increased by 12 percent Overall total handle decreased by 13 percent for the Florida greyhound industry

Total paid attendance decreased by 41 percent from the prior year The division reports only paid attendance and does not include free admissions or complimentary passes in its data Total greyhound revenue to the state decreased by 15 percent during Fiscal Year 20072008 The greyhound industry accounted for approximately 46 percent of Floridarsquos total revenue and 31 percent of total handle from pari-mutuel performances

Based on audits conducted by the division greyhound permitholders paid $29048989 in purses during Fiscal Year 20072008 which excludes stakes fees and sponsor contributions The races conducted during the past year by greyhound permitholders is shown in detail on the individual permitholder pages of this section

All of Floridarsquos greyhound permitholders actively sponsor greyhound adoption programs Many of the statersquos greyhound tracks provide for on-site adoption booths animal welfare funding advertising special events and public information Florida Statutes provide that greyhound permitholders receive credits applicable against taxes in an amount equal to the uncashed tickets remitted to the state in the prior fiscal year Each permitholder is required to pay an amount equal to 10 percent of the amount of the credit received to any bona fide organization which promotes or encourages greyhound adoptions During Fiscal Year 20072008 total contributions provided to greyhound adoption units amounted to $201949 which exceeded the minimum statutory requirement

Total Performances 4479 Total Paid Attendance 1006115

Total Racing Days 3514 Total Admission Tax $67344

Bet Miami Greyhounds Broward County

See Mardi Gras Racetrack and Gaming Centers contact information for detail

Meet Period 7012007 to 12312007 and 6012008 to 06302008 at Mardi Gras Racing Results Performances 140 Paid Attendance Racing Days 140 Total Admission Tax Purses Paid $1615540

0 $0

Daytona Beach Kennel Club Inc Volusia County

Website wwwdaytonagreyhoundcom Mailing Address P O Box 11470 Daytona Beach Florida 32120 Street Address 960 South Williamson Road Daytona Beach Florida 32114 Meet Period 7012007 to 6302008 Racing ResultsPerformances 410 Paid Attendance Racing Days 312 Total Admission Tax Purses Paid $1660136

Telephone 3862526484 Fax 3862524808

147081 $507

22

Website Mailing Address Street Address

Meet Period

Racing ResultsPerformances Racing Days Purses Paid

Derby Lane St Petersburg Kennel Club Inc

Pinellas County

wwwderbylanecom P O Box 22099 St Petersburg Florida 33742-2099 10490 Gandy Boulevard St Petersburg Florida 33702-2395

7012007 to 8182007 and 1012008 to 6302008

292 Paid Attendance 198 Total Admission Tax

$3344976

Telephone Fax

3446 $0

7278123235 7278123305

Website MailingStreet Address

Meet Period

Racing ResultsPerformances Racing Days Purses Paid

Ebro Dog Track Washington County Kennel Club Inc

Washington County

wwwebrogreyhoundparkcom 6558 Dog Track Road Ebro Florida 32437

7022007 to 12012007 and 152008 to 6302008

262 Paid Attendance 214 Total Admission Tax

$665281

Telephone Fax

32953 $5720

8502343943 8505354442

Website Mailing Address Street Address

Meet Period

Racing ResultsPerformances Racing Days Purses Paid

Flagler Greyhound Track West Flagler Associates Ltd

Dade County

wwwflaglerdogscom P O Box 350940 Miami Florida 33135-0940 401 NW 38th Court Miami Florida 33126

7012007 to 6302008

361 Paid Attendance 362 Total Admission Tax

$1934808

Telephone Fax

0 $0

3056493000 3056314525

Website Mailing Address Street Address Meet Period Racing Results Performances Racing Days Purses Paid

Jacksonville Kennel Club Inc Duval County

wwwjaxkennelcom P O Box 959 Orange Park Florida 32067-0959 1440 North McDuff Avenue Florida 32205 7012007 to 9032007 and 5282008 to 6302008 at Orange Park

115 Paid Attendance 86 Total Admission Tax

$1413236

Telephone Fax

26204 $0

9046460001 9046460420

Website Mailing Address Street Address

Meet Period

Racing Results Performances Racing Days Purses Paid

Jefferson County Kennel Club Inc Jefferson County

wwwjckcgreyhoundscom P O Box 400 Monticello Florida 32345 3079 North Jefferson Street Monticello Florida 32344

7022007 to 9082007 and 5282008 to 6302008

223 Paid Attendance 223 Total Admission Tax

$576563

Telephone Fax

27160 $2728

8509972561 8509973871

23

Website Mailing Address Street Address

Meet Period

Racing Results Performances Racing Days Purses Paid

Mardi Gras Racetrack and Gaming Center Hartman amp Tyner Inc

Broward County

wwwplaymardigrascom P O Box 2007 Hollywood Florida 33022 831 North Federal Highway Hallandale Beach Florida 33009

1012008 to 5312008

152 Paid Attendance 152 Total Admission Tax

$1597917

Telephone Fax

0 $0

9549243200 9549243143

Website MailingStreet Address Meet Period Racing Results Performances Racing Days Purses Paid

Melbourne Greyhound Park LLC Brevard County

wwwmelbournegreyhoundparkcom 1100 North Wickham Road Melbourne Florida 32935

12262007 to 4262008

107 Paid Attendance 71 Total Admission Tax

$422370

Telephone Fax

21157 $399

3212599800 3212593437

Website Mailing Address Street Address Meet Period Racing Results Performances Racing Days Purses Paid

Naples-Ft Myers Greyhound Track Bonita-Fort Myers Corporation

Lee County wwwnaplesfortmyersdogscom P O Box 2567 Bonita Springs Florida 34133-2567 10601 Bonita Beach Road SW Bonita Springs Florida 34135 7012007 to 6302008

410 Paid Attendance 326 Total Admission Tax

$2298746

Telephone Fax

255495 $37445

2399922411 2399479244

Website Mailing Address Street Address Meet Period Racing Results Performances Racing Days Purses Paid

Orange Park Kennel Club Inc Clay County

wwwjaxkennelcom P O Box 959 Orange Park Florida 32067-0959 455 Park Avenue Orange Park Florida 32073 12052007 to 3102008

112 Paid Attendance 84 Total Admission Tax

$1252565

Telephone Fax

24563 $0

9046460001 9046460420

Website MailingStreet Address Meet Period Racing Results Performances Racing Days Purses Paid

Palm Beach Kennel Club Investment Corporation of Palm Beach

Palm Beach County wwwpbkennelclubcom 1111 North Congress Avenue West Palm Beach Florida 33409-6317 7012007 to 6302008

466 Paid Attendance 363 Total Admission Tax

$4821349

Telephone Fax

220086 $12853

5616832222 5614711298

Website Mailing Address Street Address Meet Period Racing ResultsPerformances Racing Days Purses Paid

Pensacola Greyhound Track Inc Escambia County

wwwpensacolagreyhoundparkcom P O Box 12824 Pensacola Florida 32591-2824 951 Dog Track Road Pensacola Florida 32506-8236 7012007 to 6292008

212 Paid Attendance 165 Total Admission Tax

$725502

Telephone Fax

0 $0

8504558595 8504538883

24

Penn Sanford LLC dba Sanford-Orlando Kennel Club Seminole County

See SOKC LLCs contact information for detail Meet Period 7012007 to 6292008

Racing ResultsPerformances 217 Paid Attendance Racing Days 141 Total Admission Tax Purses Paid $784903

32228 $3867

SOKC LLC dba Sanford-Orlando Kennel Club Seminole County

Website wwwfloridagreyhoundracingcom Mailing Address P O Box 50280 Longwood Florida 32752 Street Address 301 Dog Track Road Longwood Florida 32750 Meet Period 11012007 to 5022008 Racing ResultsPerformances 229 Paid Attendance Racing Days 152 Total Admission Tax Purses Paid $838829

TelephoneFax

41031 $0

4078311600 4078313997

Sarasota Kennel Club Inc Sarasota County

Website wwwsarasotakennelclubcom MailingStreet Address 5400 Bradenton Road Sarasota Florida 34234 Meet Period 7022007 to 5032008 Racing ResultsPerformances 352 Paid Attendance Racing Days 219 Total Admission Tax Purses Paid $1399180

TelephoneFax

145858 $3692

9413557744 9413512207

St Johns Greyhound Park Bayard Raceways Inc

St Johns County Website wwwjaxkennelcom Mailing Address P O Box 959 Orange Park Florida 32067-0959 Street Address 6322 Racetrack Road Jacksonville Florida 32259 Meet Period 9052007 to 12032007 and 3122008 to 5262008 at Orange Park Racing ResultsPerformances 192 Paid Attendance Racing Days 143 Total Admission Tax Purses Paid $1900576

Telephone Fax

28853 $133

9046460001 9046460420

Tampa Greyhound Track Associated Outdoor Clubs Inc

Hillsborough County Website wwwtampadogscom Mailing Address P O Box 8096 Tampa Florida 33674-8096 Street Address 8300 North Nebraska Avenue Tampa Florida 33604 Meet Period 7012007 to 8192007 and (8202007 to 12312007 at Derby Lane) Racing ResultsPerformances 227 Paid Attendance Racing Days 163 Total Admission Tax Purses Paid $1796512

Telephone Fax

0 $0

8139324313 8139325048

25

JAI ALAI FRONTON ASSOCIATIONS

Florida was the first state in the nation to conduct jai alai performances with the first fronton being built in 1926 There are currently eight jai alai permitholders operating at six frontons throughout Florida In fact Florida is now the only state where jai alai games are conducted A total of 1094 regular performances including charity and scholarship performances were conducted during this past fiscal year a decrease of 20 percent from the previous fiscal year

During Fiscal Year 20072008 handle wagered at live jai alai performances decreased by 19 percent Intertrack handle wagered on broadcasts of live Florida jai alai performances decreased by 13 percent There are no longer any other states that conduct jai alai therefore there was no simulcast or intertrack simulcast handle Total handle declined by 16 percent for the Florida jai alai industry

Revenue to the state decreased by three percent during Fiscal Year 20072008 The jai alai industry accounted for approximately two percent of Floridarsquos total revenue and five percent of total handle from pari-mutuel performances Permitholders reported paying $7755267 in playersrsquo awards

Total paid attendance decreased by 52 percent from the prior year The division reports only paid attendance and does not include free admissions or complimentary passes in its data

Total Performances 1094 Total Paid Attendance 160960 Total Gaming Days 833 Total Admission Tax $0

Dania Jai Alai A Divison of the Aragon Group

A Boyd Gaming Company Broward County

Website wwwdania-jai-alaicom Mailing Address P O Box 96 Dania Beach Florida 33004 TelephoneStreet Address 301 East Dania Beach Boulevard Dania Beach Florida 33004 Fax Meet Period 12012007 to 6292008 Gaming ResultsPerformances 240 Paid Attendance 0 Racing Days 180 Total Admission Tax $0 Players Awards Paid $1751505

9549272841 9549209095

Ft Pierce Jai Alai Florida Gaming Centers Inc

St Lucie County Website wwwfla-gamingcom TelephoneMailingStreet Address 1750 South Kings Highway Ft Pierce Florida 34945-3099 Fax Meet Period 4042008 to 5312008 Miscellaneous Revenue to State $34919 (See Section 5509511(4) Florida Statutes for detail) Gaming ResultsPerformances 44 Paid Attendance 0 Racing Days 35 Total Admission Tax $0 Players Awards Paid $150000

7724647500 7724640099

Hamilton Jai Alai and Poker Richmond Entertainment Inc

Hamilton County Website wwwhamiltondownsjaialaicom TelephoneMailingStreet Address 6968 US Highway 129 South Jasper Florida 32052 Fax Meet Period 7012007 to 10252007 Gaming ResultsPerformances 100 Paid Attendance 9220 Racing Days 100 Total Admission Tax $0 Players Awards Paid $205191

3866380011 3866380033

26

Miami Jai Alai Florida Gaming Centers Inc

Dade County

Website wwwfla-gamingcom Telephone MailingStreet Address 3500 NW 37th Avenue Miami Florida 33142 Fax Meet Period 11012007 to 5072008

Gaming Results Performances 216 Paid Attendance 23568 Racing Days 162 Total Admission Tax $0 Players Awards Paid $1986750

3056336400 3056347013

Ocala Jai Alai Second Chance Jai Alai LLC

Marion County

Website wwwocalajaialaicom Mailing Address P O Box 580 Orange Lake Florida 32681 Telephone Street Address 4601 NW Highway 318 Reddick Florida 32686 Fax Meet Period 4032008 to 4302008 Miscellaneous Revenue to State $15733 (See Section 5509511(4) Florida Statutes for detail)

Gaming Results Performances 40 Paid Attendance 0 Racing Days 20 Total Admission Tax $0 Players Awards Paid $102869

3525912345 3525913402

Orlando-Seminole Jai Alai Florida Jai Alai Inc Seminole County

Website wwworlandojaialaicom Mailing Address P O Box 300107 Fern Park Florida 32730 Telephone Street Address 6405 South Highway 17-92 Fern Park Florida 32730 Fax Meet Period 1012008 to 3302008 Miscellaneous Revenue to State $44200 (See Section 5509511(4) Florida Statutes for detail)

Gaming Results Performances 81 Paid Attendance 18578 Racing Days 55 Total Admission Tax $0 Players Awards Paid $303775

4073396221 4078314689

Summer Jai Alai Dade County

See Miami Jai Alais contact information for detail Meet Period 7012007 to 10312007 and 5082008 to 6302008 at Miami Jai Alai

Gaming Results Performances 202 Paid Attendance 72605 Racing Days 152 Total Admission Tax $0 Players Awards Paid $1986750

Summersport Enterprises Ltd A Boyd Gaming Company

Broward County

See Dania Jai Alais contact information for detail Meet Period 7012007 to 11302007 at Dania Jai Alai

Gaming Results Performances 171 Paid Attendance 36989 Racing Days 129 Total Admission Tax $0 Players Awards Paid $1268427

27

THOROUGHBRED ASSOCIATIONS

Florida continues to be a premier thoroughbred racing state with four permitholders operating at three tracks located in Central and South Florida A total of 349 regular performances including charity and scholarship performances were conducted during this past fiscal year which reflects no change from the previous fiscal year

During Fiscal Year 20072008 handle on live thoroughbred performances decreased 23 percent and intertrack handle wagered increased eight percent Simulcast handle wagered on broadcasts of performances from outside the state decreased by 26 percent while intertrack simulcast handle increased by seven percent Overall total handle declined by six percent for the Florida thoroughbred industry

Total revenue to the state during Fiscal Year 20072008 decreased six percent from the prior year The thoroughbred industry accounted for approximately 46 percent of Floridarsquos total revenue and 58 percent of total handle from pari-mutuel performances

Total paid attendance decreased by 20 percent from the prior year The division reports only paid attendance and does not include free admissions or complimentary passes in its data

Total Performances 349 Total Paid Attendance 252673 Total Racing Days 352 Total Admission Tax $53505

Calder Race Course Inc Dade County

Website wwwcalderracecoursecom Mailing Address P O Box 1808 Miami Florida 33055-0808 Street Address 2101 NW 27th Avenue Miami Florida 33056

Meet Period 7012007 to 10142007 and 4252008 to 6302008 Racing ResultsPerformances 109 Paid Attendance Racing Days 109 Total Admission Tax Purses Paid $27295808

Telephone Fax

74495 $15588

3056251311 3056202569

Gulfstream Park Racing Association Inc Broward County

Website wwwcasinoatgulfstreamcomhomehtml MailingStreet Address 901 South Federal Highway Hallandale Beach Florida 33009 Meet Period 1032008 to 4202008 Racing ResultsPerformances 86 Paid Attendance Racing Days 89 Total Admission Tax Purses Paid $30309087

Telephone Fax

0 $0

9544547000 9544546479

Tampa Bay Downs Inc Hillsborough County

Website wwwtampabaydownscom Mailing Address P O Box 2007 Oldsmar Florida 34677 Street Address 11225 Race Track Road Tampa Florida 33626 Meet Period 12082007 to 5042008 Racing ResultsPerformances 94 Paid Attendance Racing Days 94 Total Admission Tax Purses Paid $15474950

Telephone Fax

139683 $30326

8138554401 8132611961

Tropical Park Inc Dade County

See Calders contact information for detail Meet Period 10152007 to 1022008 at Calder Race Course Racing ResultsPerformances 60 Paid Attendance Racing Days 60 Total Admission Tax Purses Paid $12330361

38495 $7591

28

29

HARNESS ASSOCIATIONS

Pompano Park is the only permitholder currently conducting harness horse racing performances in the State of Florida A total of 158 regular performances including charity and scholarship performances were conducted during this past fiscal year a decrease of nine percent from the previous fiscal year

During Fiscal Year 20072008 handle wagered at live harness performances decreased by 12 percent Intertrack handle wagered on broadcasts of live Florida harness performances decreased by 15 percent Simulcast handle wagered on broadcasts of performances from outside the state decreased by 13 percent while intertrack simulcast handle decreased by 13 percent Overall total handle decreased by 13 percent for the Florida harness industry

Total revenue to the state during Fiscal Year 20072008 decreased by nine percent from the prior year The harness industry accounted for approximately six percent of Floridarsquos total revenue and six percent of total handle from pari-mutuel performances

The division reports only paid attendance and does not include free admissions or complimentary passes in its data

Total Performances 158 Total Paid Attendance 0

Total Racing Days 158 Total Admission Tax $0

Isle Casino and Racing at Pompano Park PPI Inc

Broward County

Website wwwtheislepompanoparkcomhomephp Telephone 9549722000 MailingStreet Address 1800 SW Third Street Pompano Beach Florida 33069 Fax 9549780377 Meet Period 7012007 to 6302008

Racing ResultsPerformances 158 Paid Attendance 0 Racing Days 158 Total Admission Tax $0 Purses Paid $12739946

SUMMARY

PARI-MUTUEL INDUSTRY

During Fiscal Year 20072008 the total handle wagered for all classes exceeded $13 billion a decrease of nine percent from the prior fiscal year Total pari-mutuel performances including charity and scholarship performances conducted during Fiscal Year 20072008 decreased by 10 percent from the previous fiscal year

The state realized revenue from regular performances of approximately $25 million a decrease of seven percent from the prior fiscal year Of the $25 million collected greyhound permitholders accounted for 46 percent thoroughbreds for 46 percent harness for 6 percent and jai alai for 2 percent

Total paid attendance decreased 40 percent from the prior year The division reports only paid attendance and does not include free admission or complimentary passes in its data

HORSE RACING

Promotional Programs for Florida-Bred Horses

Florida breeder promotions and award programs are administered by private breeders and owners associations organized to promote ownership and breeding of race horses in the State of Florida Each association conducts its own campaign to enhance the horse breeding industry in the state and provides breeders and owners awards of up to 20 percent of announced gross purses The Florida Standardbred Breeders and Owners Association is funded by the breaks and uncashed tickets from live performances and one percent of the intertrack handle The Quarter Horse Breeders Association is funded by the breaks and the uncashed tickets from live races and one percent of the live and intertrack handle The Florida Thoroughbred Breeders and Ownersrsquo Association awards program is funded by 0955 percent of the live simulcast and intertrack handle as well as 3475 percent of the gross revenue from out-of-state wagers on Florida races

To date the Florida thoroughbred breeding industry has produced 45 national champions including Skip Away the 1998 North American Horse of the Year and Affirmed the last horse to have won the Triple Crown (1978) In 2005 Florida-bred ldquoAfleet Alexrdquo captured two-thirds of the Triple Crown winning the Preakness Stakes (G1) and Belmont Stakes (G1) The industry boasts 110 Florida-bred millionaires 19 classic winners (Kentucky Derby Preakness Stakes and Belmont Stakes) and 20 Breeders Cup Day champions

The Florida Thoroughbred Breedersrsquo and Ownersrsquo Association funds the Florida-bred Stakes Program which is implemented at Floridas thoroughbred racetracks In addition Florida-breds won 346 stakes races including 68 graded stakes and earned more than $41 million in stakes purses Florida-breds banked in excess of $194 million in total North American purse money Through a percentage of pari-mutuel handle Florida thoroughbred permitholders contributed $9542882 to the Florida Thoroughbred Breedersrsquo and Ownersrsquo Association during Fiscal Year 20072008 The FTBOA paid out $5941304 in Breedersrsquo Awards $567000 in Stallion Ownersrsquo Awards and $2112650 through the Florida-bred Stakes Program The Florida-bred Stakes Program includes ldquoThe Sunshine Millionsrdquo at Gulfstream Park ldquoThe Florida Millionrdquo at Calder Race CourseTropical Park ldquoFlorida Cup Dayrdquo at Tampa Bay Downs and additional funds for supplements to Florida-bred Preferred Stakes Races during the CalderTropical and Tampa Bay Downsrsquo meets

The Florida Standardbred Breeders and Owners Association a non-profit organization and the recognized representative of horsemen in the state of Florida is the designated association for the allocation and distribution of funds for Florida-bred Standardbred racing Promotional activities include providing breeder and stallion awards for eligible Florida-bred horses during Pompano Parks 20072008 meet as well as awards for Florida Breeders Stakes races A series of races and awards were also provided for two and three-year-old standardbreds to prepare for the winter meet at Pompano Park The total amount of funds collected and distributed to the Florida Standardbred horsemen throughout the year exceeded $1600000

Note Promotional program information is provided by respective Breeders and Owners Associations

30

UNIVERSITY OF FLORIDA COLLEGE OF VETERINARY MEDICINE RACING LABORATORY

The University of Florida College of Veterinary Medicine Racing Laboratory detects and identifies any drug medication stimulant depressant hypnotic local anesthetic or drug-masking agent prohibited in the blood urine or other bodily fluids of racing horses and greyhounds collected by the Division

During Fiscal Year 20072008 the laboratory received and processed 82763 samples that resulted in 537014 analyses The vigilant monitoring of samples by the laboratory serves to deter the illegal use of drugs in racing animals in Florida

Horse UrineBlood Greyhound Urine 1 Investigative Samples Received 18509 64254 3

2Samples Analyzed 18573 29320 3 Number of Analyses 293371 243643 7 Positives 102 46 NA

1 Quantity Not Sufficient For Testing (QNS) 34798 (542) 2 The Samples Analyzed number for horses is larger than the Samples Received number due to the carryover of samples received in June 2007 that are analyzed in July of the next fiscal year

DRUG POSITIVES FOR FISCAL YEAR 20072008

Types of Positives (ARCI Drug Class) Horse Greyhound Acepromazine Metabolite (3) 12 0 Acepromazine Metabolites (3) Butorphanol (3) 1 0 Albuterol (3) 2 0 Aminorex Levamisole Levamisole metabolite 0 1 Benzoylecgonine (1) 1 8 Butorphanol (3) 3 0 Caffeine (2)Theophylline (3) 2 0 Caffeine (2) Theophylline (3) Butorphanol (3) 1 0 Caffeine (2)Theophylline (3) Theobromine (4) 5 0 Cimetidine (5) 4 0 Clenbuterol (3) 9 0 Dimethyl Sulfoxide (5) 5 9 Gamma-Hydroxphenylbutazone (NA) 0 9 Gamma-Hydroxphenylbutazone (NA) Phenylbutazone (NA) Oxyphenbutazone (4) 0 3 Glycopyrrolate (3) 5 0 Ipratropium (3) 2 0 Lidocaine (2) 0 1 Lidocaine (2) 3-Hydroxylidocaine Monoethyl-glycinesylidine 1 0 Lidocaine (2) 3amp4-Hydroxylidocaine Monoethyl-glycinesylidine 0 1 Methocarbamol (4) 0 1 Methocarbamol (4) Guaifenesin (4) 2 0 Naproxen (4) 1 0 Oxilofrine 4 0 Pentoxifylline (4) 1 0 Phenylbutazone (NA)Oxyphenbutazone (4) 37 1 Procaine (3) 0 5 Ranitidine (5) 4 0 Theobromine (4) 0 7 TOTALS 102 46

Class (1) Drugs that have the highest potential to affect performance and have no generally accepted medical use in the racing animal

Class (2) Drugs that have a high potential to affect performance but less of a potential than drugs in Class I Class (3) Drugs that may or may not have generally accepted medical use in the racing animal but the pharmacology of which

suggests less potential to affect performance than drugs in Class 2

Class (4) Includes therapeutic medications that would be expected to have less potential to affect performance than those in Class 3 Class (5) Includes therapeutic medications for which concentration limits have been established by the racing jurisdictions as well as

certain miscellaneous agents and other medications as determined by the regulatory bodies

31

FIN

AN

CIA

L S

TATE

ME

NTS

DIVISION OF PARI-MUTUEL WAGERING SUMMARY OF STATE REVENUE FROM PARI-MUTUEL CARDROOM

AND SLOT ACTIVITIES FISCAL YEAR 20072008

State Revenue From Regular Performances Tax on Attendance $ 116982 Daily License Fees 3882120 Tax on Handle 19110317

State Revenue From Pari-Mutuel Performances $ 23109419

Other State Revenue Occupational Licenses $ 627372 Fingerprint Fees 281045 Escheated Tickets From Greyhound and Jai Alai (1) 1470310 Racing Scholarship Funds (1) 3303 PMW Trust Fund - Drug Fines 25975 Miscellaneous Revenue 104013 General Revenue Fund - Other Fines 36290

Other State Revenue $ 2548308

Total Pari-Mutuel State Revenue $ 25657727

State Revenue From Cardrooms Table Fees $ 875000 Gross Receipts(2) 9086385 Occupational Licenses 131741

Total State Revenue From Cardrooms $ 10093126

State Revenue From Slots CompulsiveAddictive Gambling Fee $ 750000 Facility License Fee 9000000 Slot Taxes(3)(4) 122891732 Fingerprint Fees 9678 Occupational Licenses 309920 Miscellaneous Revenue 4561 Miscellaneous Fines 60000

Total State Revenue From Slots $ 133025891

Total State Revenue Generated(5) $ 168776744

(1) Escheated tickets from greyhound racing and jai alai gaming and Racing Scholarship Funds are distributed to the Department of Education

(2) One-half of cardroom gross receipts is deposited into General Revenue (3) Slot taxes are distributed to the Department of Education (4) Pompano Park has requested a refund of $23 million for overpayment of Slot taxes for Fiscal

Year 20072008 Refund has been requested and will be processed by the Department of Education in Fiscal Year 20082009

(5) Total revenue and components thereof generated is on the accrual basis of accounting Total revenue and components thereof as as shown in the financial statements on page 34 is on the cash basis of accounting

32

DEPARTMENT OF BUSINESS amp PROFESSIONAL REGULATION DIVISION OF PARI-MUTUEL WAGERING

BALANCE SHEET SPECIAL REVENUE FUND

FOR FISCAL YEAR ENDED JUNE 30 2008

ASSETS2008 2007

Cash Cash with State Treasurer Investments at cost Accounts receivable Allowance for uncollectibles Interest receivable Due from state funds

$ 8782450 130253048 614648452 370224565

(47367) 3214765

11039242

$ 12865700222813082

2974720047251866437

(403691)75307163230584

TOTAL ASSETS $ 1138115155 $ 3472622875

LIABILITIES amp FUND EQUITY Liabilities Accounts payable Accrued salaries Due to other funds Due to other state agencies Due to general revenue Compensated Absences Deferred revenues

$ 31462691 5343391

19860800 6908508

72185753 352080

-

$ 2451476432118280

5007001118617783905919

130600-

Total Liabilities 136113223 152356440

Fund Equity Unreserved 1002001932 3320266435

Total Fund Equity 1002001932 3320266435

TOTAL LIABILITIES amp FUND EQUITY $ 1138115155 $ 3472622875

The financial statements and notes are for informational purposes only

33

DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION DIVISION OF PARI-MUTUEL WAGERING

STATEMENT OF REVENUES EXPENDITURES amp CHANGES IN FUND BALANCE - BUDGET amp ACTUAL SPECIAL REVENUE FUND

FOR FISCAL YEAR ENDED JUNE 30 2008

FINAL 2008 2007 BUDGET ACTUAL VARIANCE ACTUAL

REVENUES Fees Charges Commissions and Sales $ 1462968000 $ 1510423993 $ 47455993 $ 1848846680 Licenses and Permits 88230000 75755065 (12474935) 77772299 Taxes 14652040100 14709972807 57932707 7556712852 Fines Forfeits Judgments and Settlements 4117800 8773932 4656132 10192871 Interest and Dividends Net 53744700 60790502 7045802 96755032 Transfers In - - - 3230584 Miscellaneous Receipts 7506100 12204044 4697944 9178523

Total Revenues 16268606700 16377920343 109313643 9602688841

EXPENDITURES CURRENT OPERATING Salaries 579678900 533903674 45775226 463518647 Other Personal Services 184418800 168853792 15565008 178434171 Other Operating Expenditures 97523500 84325982 13197518 72283850 Operation of Motor Vehicles 5500000 4847937 652063 2585300 Risk Management 16085600 16085600 21327300 GampAState University System - - - 30000000 State Attorney-Slots 23188500 - 23188500 -Tax Collection Equalization 72500 - 72500 -PMW Lab Services 236000000 236000000 - 236000000 PMW Compliance System 29647600 29647600 - 28524598 TrDMSHR SVCSSTW Contract 5828400 - 5828400 5785000 Cardroom Tax Distribution 85500000 67702156 17797844 55541702 Compulsive Gambling Prevention 141337500 125960114 15377386 88470124 OPERATING CAPITAL OUTLAY 4283200 3877015 406185 2830286 Acquisition of Motor Vehicles 7885000 7885000 - 2870000 Assessment for Fingerprinting 65988000 29746050 36241950 38680327 Service Charge to General Revenue 370000000 293760648 76239352 334561292 Refunds 120000000 6209831 113790169 502671 Transfer to FDLE Slots Investigation 321759200 310000000 11759200 291580000 Transfers to Other Funds 17917534500 12439618141 5477916359 4975167341 Transfers to General Revenue 5340000000 4350000000 990000000 846632576

Total Expenditures 25552231200 18692337940 6859893260 7675295185

Excess (Deficiency) of Revenues Over (9283624500) (2314417597) 6969206903 1927393656 (Under) Expenditures

FUND BALANCE JULY 1 2007 - 3316419529 3316419529 1392872779

FUND BALANCE JUNE 30 2008 $ (9283624500) $ 1002001932 $ 10285626432 $ 3320266435 (1) (1)

(2) (1) Does not include budget of $ 45000000 for category 190000 Investments Actual expenditures for category 190000 were

closed into the investment account (2) An adjustment of $3846906 was made to the beginning fund balance due to adjustments made by the Department

of Financial Services The financial statements and notes are for informational purposes only

34

C

AR

DR

OO

M P

AR

I-MU

TUE

L A

ND

SLO

T S

TATU

TE M

ATR

IX

STATUTE TOPIC GREYHOUND JAI ALAI THOROUGHBRED HARNESS QUARTER HORSE

FEES

Daily License Fees On Live

On-track Handle

$80 per race 5500951(1)(a) $40 per game 5500951(1)(a) $100 per race 5500951(1)(a) $100 per race 5500951(1)(a) $100 per race 5500951(1)(a)

Daily License Fees On

Simulcast Handle

$80 per race but not to exceed $500 per day 5500951(1)(a)

$40 per game but not to exceed $500 per day 5500951(1)(a)

$100 per race but not to exceed $500 per day 5500951(1)(a)

$100 per race but not to exceed $500 per day 5500951(1)(a)

$100 per race but not to exceed $500 per day 5500951(1)(a)

Cardroom Table Fees

Annual fee for each facility is $1000 for each table to be operated at the cardroom 849086(5)(d)

Annual fee for each facility is $1000 for each table to be operated at the cardroom 849086(5)(d)

Annual fee for each facility is $1000 for each table to be operated at the cardroom 849086(5)(d)

Annual fee for each facility is $1000 for each table to be operated at the cardroom 849086(5)(d)

Annual fee for each facility is $1000 for each table to be operated at the cardroom 849086(5)(d)

TAXES

Tax On Admissions

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a)

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a)

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a)

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a)

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a)

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c)

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c)

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c)

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c)

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c)

15 of admission charge or 10 cents whichever is greater for entrance to the cardroom This tax only applies if a separate admission fee is charged for entry into the cardroom facility If a single admission fee is charged allowing entry to both or either the pari-mutuel facility and the cardroom facility the tax is payable only once and shall be payable pursuant to Chapter 550 849086(13)(b)

15 of admission charge or 10 cents whichever is greater for entrance to the cardroom This tax only applies if a separate admission fee is charged for entry into the cardroom facility If a single admission fee is charged allowing entry to both or either the pari-mutuel facility and the cardroom facility the tax is payable only once and shall be payable pursuant to Chapter 550 849086(13)(b)

15 of admission charge or 10 cents whichever is greater for entrance to the cardroom This tax only applies if a separate admission fee is charged for entry into the cardroom facility If a single admission fee is charged allowing entry to both or either the pari-mutuel facility and the cardroom facility the tax is payable only once and shall be payable pursuant to Chapter 550 849086(13)(b)

15 of admission charge or 10 cents whichever is greater for entrance to the cardroom This tax only applies if a separate admission fee is charged for entry into the cardroom facility If a single admission fee is charged allowing entry to both or either the pari-mutuel facility and the cardroom facility the tax is payable only once and shall be payable pursuant to Chapter 550 849086(13)(b)

15 of admission charge or 10 cents whichever is greater for entrance to the cardroom This tax only applies if a separate admission fee is charged for entry into the cardroom facility If a single admission fee is charged allowing entry to both or either the pari-mutuel facility and the cardroom facility the tax is payable only once and shall be payable pursuant to Chapter 550 849086(13)(b)

Tax On Cardroom Gross Receipts

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts 849086(13)(a)

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts 849086(13)(a)

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts 849086(13)(a)

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts 849086(13)(a)

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts 849086(13)(a)

This matrix represents a summary of 2007 Statutes Please refer to the cite noted by statutory topic for specific language governing pari-mutuel wagering

35

STATUTE TOPIC GREYHOUND JAI ALAI THOROUGHBRED HARNESS QUARTER HORSE

Tax On Live On-track Handle

55 of handle except for charity perfomances which is 76 of handle 5500951(3)(b)1

Effective July 1 2000 a permitholder may not be taxed at a higher rate than 2 5500951(3)(d)

05 of handle 55009515(2)(a) 05 of handle 55009512(2)(a) 1 of handle 5500951(3)(a)

Tax On Simulcast Handle

Allows permitholders to receive greyhound races from out-of-state and are subject to taxation under 5500951 and 55009511 5503551(4)

Allows permitholders to receive jai alai games from out-of-state and are subject to taxation under 5500951 and 55009511 5503551(4)

Allows permitholders to receive horse races from out-of-state and are subject to taxation under 5500951 55009512 and 55009515 5503551(3) through 5503551(3)(c)

Allows permitholders to receive horse races from out-of-state and are subject to taxation under 5500951 55009512 and 55009515 5503551(3) through 5503551(3)(c)

Allows permitholders to receive horse races from out-of-state and are subject to taxation under 5500951 55009512 and 55009515 5503551(3) through 5503551(3)(c)

Tax On Intertrack and Intertrack

Simulcast Handle

55 of intertack and intertrack simulcast handle except for the intertrack handle from charity performances at a guest track within the market area of the host the tax is 76

71 of intertrack and intertrack simulcast handle 5500951(3)(b)2 and 5500951(3)(c)1

2 of intertrack handle 5500951(3)(c)1

33 of intertrack handle 5500951(3)(c)1

2 of intertrack handle 5500951(3)(c)1

5500951(3)(b)1 and 5500951(3)(c)1

05 of intertrack and intertrack simulcast handle if the guest is located outside market area of host and within market area of thoroughbred track conducting a live meet 5500951(3)(c)1

39 of intertrack and intertrack simuclast handle for permitholders located in an area of the state where there are only 3 greyhound permitholders located in 3 contiguous counties 5500951(3)(c)2

39 of intertrack and intertrack simulcast handle for greyhound permitholders located in the same market area as specified in 550615(6) or (9) 5500951(3)(c)2

05 of intertrack and intertrack simulcast handle if the guest is located outside market area of host and within market area of thoroughbred track conducting a live meet 5500951(3)(c)1

33 of intertrack and intertrack simulcast handle if permitholder restricted from operating live on a year-round basis and tax paid on intertrack handle exceeds that paid during 9293 State Fiscal Year 55009511(3)(a)

61 of intertrack and intertrack simulcast handle for jai alai permitholders located in the market area as specified in 550615(6) or (9) until the tax paid on intertrack handle in the current state fiscal year exceeds that paid during 9293 State Fiscal Year then tax on handle is 23 5500951(3)(c)2

24 of intertrack simulcast handle 5500951(3)(c)1 and 55009515(5)

05 of intertrack and intertrack simulcast handle if host and guest are thoroughbred permitholders or if the guest is located outside market area of host and within market area of thoroughbred track conducting a live meet 5500951(3)(c)1

05 of intertrack simulcast handle if guest track is a thoroughbred track located more than 35 miles from host track 55009515(5)

15 of intertrack simulcast handle 5500951(3)(c)1

05 of intertrack and intertrack simulcast handle if the guest is located outside market area of host and within market area of thoroughbred track conducting a live meet 5500951(3)(c)1

24 of intertrack simulcast handle 5500951(3)(c)1 and 55009515(5)

05 of intertrack and intertrack simulcast handle if the guest is located outside market area of host and within market area of thoroughbred track conducting a live meet 5500951(3)(c)1

OUTS (ESCHEATS)

Live On-track Handle

Paid to the State of Florida 5501645(2) Paid to the State of Florida 5501645(2) Retained by permitholder 5502633(3) Paid to Florida Standardbred Breedersrsquo and Ownersrsquo Association (FSBOA) 55026165(1) and 5502633(2)(a)

Paid to Florida Quarter Horse Breedersrsquo and Owners Association (FQHBOA) 55026165(1) and 5502633(2)(b)

Escheats from Arabian races are paid to Florida Arabian Horse Racing Promotion Fund 5502633(2)(c)

This matrix represents a summary of 2007 Statutes Please refer to the cite noted by statutory topic for specific language governing pari-mutuel wagering

36

STATUTE TOPIC GREYHOUND JAI ALAI THOROUGHBRED HARNESS QUARTER HORSE

TAX CREDITS amp EXEMPTIONS

(excluding charity performances

unless otherwise

Tax exemption of $360000 per state fiscal year or $500000 for 3 permitholders that held a full live schedule in 1995 and closest to another state authorizing greyhound racing

A permitholder that has incurred tax on handle and admissions that exceeds its operating earnings is entitiled to credit the excess amount of taxes against its next ensuing meets 55009511(1)(b)

Permitholders are allowed a credit of up to 1 of the paid taxes for the previous taxable year The credit if taken is applied against taxes on live handle due for a taxable year under this section and

noted) 55009514(1) is paid directly to the Jockeys Guild by the permitholders 55009515(6)

Tax credit each state fiscal year equal to daily license fee on live races in previous state fiscal year 5500951(1)(a)

Allows each permitholder that cannot utilize the full amount of the tax exemption or daily license fee tax credit to transfer the unused portion to a greyhound permitholder acting as a host track for intertrack wagering 5500951(1)(b)

Tax credit each state fiscal year in an amount equal to the amount remitted in escheated tickets in prior state fiscal year 5501647

Tax credit each state fiscal year equal to 25 of amount remitted in escheated tickets in prior state fiscal year Funds equal to the tax credit shall be paid by the permitholder to the National Association of Jai Alai Frontons 5501646

$30000 per performance exemption if live handle during the preceding state fiscal year was less than $15 million This exemption applies to charity performances 55009511(2)(a)1

A permitholder conducting fewer than 100 performances in any calendar year shall pay to the state the same aggregate amount of daily license fees on live games admissions tax and tax on live handle as that paid during the most recent prior calendar year in which at least 100 live performances were conducted 55009511(4)

CHARITY PERFORMANCES

Maximum of 5 days 5500351(1)

Permitholders are allowed to conduct 1 additional day to be designated as ldquoGreyhound Adopt-A-Pet Day Proceeds are paid to bona fide organizations that promote the adoption of greyhounds 5501648(2)

Maximum of 5 days 5500351(1)

Permitholders are allowed to conduct 2 additional performances known as ldquoRetired Jai Alai Playersrsquo Charity Dayrdquo for a fund to benefit retired jai alai players 5500351(8)

Maximum of 5 days 5500351(1)

One additional scholarship day to tracks located in Hillsborough County for the benefit of Pasco-Hernando Community College 5500351(6)(a) and 5500351(6)(b)

Maximum of 5 days 5500351(1) Maximum of 5 days 5500351(1)

Permitholders shall pay from any source including charity performances not less than 10 of tax credit from escheated tickets to a bona fide greyhound adoption program 5501647

This matrix represents a summary of 2007 Statutes Please refer to the cite noted by statutory topic for specific language governing pari-mutuel wagering

37

STATUTE TOPIC STATUTE REFERENCE SUMMARY

FEES

Slot License Fee 551106(1)(a) FS Annual fee for each slot machine facility is $3 million paid with the initial license application and annuall thereafter on the anniversary date of the issuance of the initial license

Compulsive or Addictive Gambling Prevention Program Fee 551118(3) FS Annual fee for each slot machine facility is $250000 paid at the same time the annual

license fee is due and annual thereafter

TAXES

Tax on Slot Revenue 551106(2)(a) and 551006(3) FS

50 of slot machine revenues which is the total of all cash and property received by the slot machine licensee from the operation of slot machines less the amount of cash cash equivalents credits and prized paid to winners of slot machine gaming shall be remitted by 3 pm Wednesday for the preceeding week ending Sunday

FINES

Failure to Pay Slot Tax Fine 551106(4) FS Up to $10000 for each day tax payment is not remitted timely

Civil Fine 551107(11) FS The division may impose a civil fine of up to $5000 fpr each violation of this chapter or the rules of the division

False Statement Fine 551109(1) FS

Up to a $10000 fine or civil penalty for any person who knowingly makes or causes to be made or aids assists or procures another to make a false statement in any report disclosure application or any document required under Chapter 551 or any rule adopted under Chapter 551

Unauthorized Possession of Slot Machines Fine 551109(2) FS

Up to a $10000 administrative fine or civil penalty for any person who possesses a slot machine without the license required by Chapter 551 or who possesses a slot machine at any location other than at the slot machines licensees facility

PENALTIES

Slot Machine Licensee Civil Penalities 551117 FS Up to a $100000 civil penalty for each count or separate offense against the slot machine

licensee for violation of Chapter 551 or any rule adopted by the division

This matrix represents a summary of 2008 Statutes Please refer to the cite noted by statutory topic for specific language governing pari-mutuel wagering

38

  • Table of Contents 2007-2008pdf
  • Overview 2007-2008pdf
  • Division Overview 2007-2008 (2-4-09)pdf
    • THE DIVISION OF PARI-MUTUEL WAGERING
    • OFFICE OF AUDITING
    • OFFICE OF OPERATIONS
    • OFFICE OF REVENUE AND FINANCIAL ANALYSIS
      • Events Shaping 2007-2008pdf
        • Events Shaping the 20072008 RacingGaming Season in Florida
          • Fiscal Years Comparative Data 2007-2008pdf
            • Total Paid
            • Total
            • Pari-Mutuel
            • Handle
            • State Revenue
            • as a Percent
            • of Handle
              • PMW Graphs 2007-2008pdf
              • PMW Handle Statistics 20072008pdf
              • Guest Handle by Host 2007-2008pdf
              • Charity-scholarship 2007-2008pdf
                • RACING SCHOLARSHIP TRUST FUND
                • ABANDONED WINNING TICKETS
                  • Cardroom Statistics 2007-2008pdf
                    • Sheet1
                      • Cardroom Revenue 20072008pdf
                      • Slot Comparative Data 2007-2008 (12-15-08)pdf
                      • Slot Revenue Per Machine 0708pdf
                        • TOTAL LINE (3)
                          • Facilities Map with 21 cardrooms (As of 11-18-08)pdf
                          • Permitholder Contact amp Operating In 77th annual rpt (as of 12-24-08)pdf
                          • Promotional Programs for FL Horses 20072008docpdf
                          • Drug Positives Data 2007-2008pdf
                            • Sheet1
                              • State Revenue Summary 0708pdf
                                • 20062007
                                  • Financial Statements (Page 1) 20072008pdf
                                  • Financial Statements (Page 2) 20072008pdf
                                  • PMW Statute Matrix 2007-2008pdf
                                  • Slot Statute Matrix 2007-2008pdf
                                    • Sheet1
                                      • Events Shaping 2007-2008pdf
                                        • Events Shaping the 20072008 RacingGaming Season in Florida
                                          • Events Shaping 2007-2008pdf
                                            • Events Shaping the 20072008 RacingGaming Season in Florida
                                              • Division Overview 2007-2008 (2-23-09)pdf
                                                • THE DIVISION OF PARI-MUTUEL WAGERING
                                                • OFFICE OF AUDITING
                                                • OFFICE OF OPERATIONS
                                                • OFFICE OF REVENUE AND FINANCIAL ANALYSIS
Page 11: Florida Departmentof Busines Division of Pari-Mutuel ......jai alai games, and cardroom poker games. Additionally, slot machine gaming at pari-mutuel facilities is ... is intended

Events Shaping the 20072008 RacingGaming Season in Florida

bull On September 7 2008 the division amended Chapters 61D-11 and 12 Florida Administrative Code as a result of the acts amending Chapter 849086 Florida Statutes pertaining to cardroom gaming which passed during the 2007 Legislative Session The amendments to Chapter 61D-11 Florida Administrative Code establish more comprehensive surveillance standards detailed procedures for inspections of new or modified cardrooms more comprehensive internal control standards for cardroom operators procedural requirements for games of Texas Hold-em without betting limits and procedural requirements for dealer responsibilities and dealer tips

bull As a result of a ruling by the Division of Administrative Hearings pari-mutuel facilities with multiple permits that have multiple cardroom licenses are now authorized to operate each license a cumulative 12 hours each day potentially operating 24 hours a day

bull Daytona Beach Kennel Club recently sold their 60-year old facility which was adjacent to a major NASCAR racetrack to the owners of the Daytona International Speedway The original pari-mutuel racetrack was established in the summer of 1948 and was first known as the Volusia County Kennel Club The new $30 million 53000-square foot Daytona Beach Kennel Club and Poker Room opened on May 23 2008

bull Three new cardrooms began operations at existing pari-mutuel facilities which included Fort Pierce Jai Alai Second Chance Poker and Jai Alai and Orange Park Kennel Club Increasing the number of licensed cardrooms from eighteen to twenty-one

bull On January 10 2008 the division amended Rule 61D-7020(1) Florida Administrative Code to allow wagers in increments other than $1 such as 10 cent superfectas or 50 cent exactas

bull There has been a renewed interest in permits to operate quarter horse facilities Quarter horse permits for Hamilton Downs Inc and ELH Jefferson LLC were issued by the division on June 20 2007 and December 21 2007 respectively During the fiscal year the division had as many as seven permitholder applications under review with each application demonstrating intent to operate a cardroom at the new quarter horse facilities

bull In 1996 the Legislature passed Chapter 1996-364 Laws of Florida as a general act covering the entire state In September 2007 the Florida Supreme Court ruled Section 550615(6) Florida Statutes to be unconstitutional The justices found the act should have been a local bill because it only affects South Florida tracks The high court upheld two lower court decisions that also found the law unconstitutionally restricted the tracks

6

STA

TIS

TIC

AL

SE

CTI

ON

FISCAL YEARS COMPARATIVE DATA

Beginning with the 19311932 Fiscal Year the state began collecting taxes on pari-mutuel wagering In most recent years pari-mutuel handle has steadily declined During that initial year the pari-mutuel industry operated 462 racing days in Florida which resulted in state revenue of $737301 total paid attendance of 1157161 and total pari-mutuel handle of $17365424

Since Fiscal Year 19311932 approximately $684 billion in pari-mutuel handle wagered resulted in nearly $43 billion in state revenue This fiscal year total handle was approximately $13 billion and state revenue was $257 million from 4857 cumulative operating days

Over the last ten years pari-mutuel wagering has experienced a 209 percent decline in handle and total state revenue has decreased 592 percent even with a 28 percent increase in the number of racing days Shown below is a summary of pari-mutuel handle and state revenue for Fiscal Years 19981999 through 20072008

PARI-MUTUEL HANDLE AND STATE REVENUE SUMMARY

Fiscal Year

19981999

19992000

20002001

20012002

20022003

20032004

20042005

20052006

20062007

20072008

Number of Racing Days

4725

4674

4592

4614

4365

4459

4424

4993

5592

4857

Total Paid Attendance

3621059

3437073

3040755

2836869

2742429

2804583

2135044

2066192

2351126

1419748

Total Pari-Mutuel

Handle

$1698689089

$1743358947

$1700704003

$1696360808

$1634786514

$1539122995

$1489330477

$1514758761

$1480427370

$1343912504

Total State Revenue (1)

$62934837

$59785130

$36819451

$37114026

$34335380

$34218813

$33199857

$35178969

$30214151

$25657727

State Revenue as a Percent

of Handle

371

343

217

219

210

222

223

232

204

191

(1) Beginning 20062007 this figure includes state revenue from pari-mutuel performances and other state revenue and does not include any state revenue from cardroom and slot operations

Note Beginning 19971998 data from charityscholarship performances are included in the number of racing days and total pari-mutuel handle

7

_- I I I I

--- I I I I

--- I I I I _- I I I I

----- I I I I - I I I I -

- I I I I -

- I I I I

- I I I I I I I I

lI I I

lI I I

lI I I

Jf I I

~ I I

~ I I

lr I I

lr I I

- I I

HISTORICAL PARI-MUTUEL WAGERING ACTIVITY Fi

scal

Yea

r

2008

2007

2006

2005

2004

2003

2002

2001

2000

1999

0 200

Jai Alai Total Handle

400

Pari-Mutuel Handle by Industry Fiscal Years 19981999-20072008

600 800 1000 1200 Handle ($ in millions)

Greyhound Total Handle Horse Total Handle

1400 1600

Total Handle

1800

Fisc

al Y

ear

2008

2007

2006

2005

2004

2003

2002

2001

2000

1999

0 5 10

Jai Alai State Revenue

15

State Tax Revenue by Industry Fiscal Years 19981999-20072008

20 25 30 35 40 45 50

State Revenue ($ in millions)

Horse State Revenue Greyhound State Revenue

55 60 65

Total State Revenue

70

8

I

- I

- I

- I

- I

- I

- I

- I

- I

- I

I

-- I I

-- I I I

- I I I

- I I I

- I - I I

- I - I I

-- I - I

-- I - I

-- I I

-

HISTORICAL PARI-MUTUEL WAGERING ACTIVITY Fi

scal

Yea

r

2008

2007

2006

2005

2004

2003

2002

2001

2000

1999

0 200

Simulcast

Total Pari-Mutuel Handle ALL PERMITHOLDERS

Fiscal Years 19981999-20072008

400 600 800 1000 1200 1400 1600 Handle ($ in millions)

Intertrack Simulcast Intertrack LiveOntrack Total Handle

1800

Fisc

al Y

ear

2008

2007

2006

2005

2004

2003

2002

2001

2000

1999

00 05 10

Total Tax as a Percentage of Handle ALL INDUSTRIES

Fiscal Years 19981999-20072008

15 20 25 30 35 40 45 50 55 60

Effective Tax Rate

Jai Alai Horse Greyhound

65

9

I I I I I I I

7 I I I I I I I

I I I I I I I I I I I I I I I I

7 I I I I I I I I I I I I I I

7 I I I I I I I

I I I I I I I

7 I I I I I I I I I I I I I I

I I I I I I I I I I I I I I I

-I I I I I I I I

I I I I I I I I -

I I I I I I I I -

I I I I I I I I -

I I I I I I I I -

I I I I I I I I -

I I I I I I I I -

I I I I I I I I

I I I I I I I I -I I I I

HISTORICAL PARI-MUTUEL WAGERING ACTIVITY

0 500 1000 1500 2000 2500 3000 3500 4000 4500 5000 5500 6000 6500 7000

Performances

1999

2000

2001

2002

2003

2004

2005

2006

2007

2008

Fisc

al Y

ear

Number of Pari-Mutuel Performances Fiscal Years 19981999-20072008

Horse Performances Jai Alai Performances Greyhound Performances Total Performances

0 10 20 30 40 50 60 70 80 90 100 110 120 130

Purses Paid ($ in millions)

1999

2000

2001

2002

2003

2004

2005

2006

2007

2008

Fisc

al Y

ear

Purses Paid Fiscal Years 19981999-20072008

Greyhound Purses Paid Horse Purses Paid Total Purses Paid

10

COMPONENTS OF PARI-MUTUEL HANDLE FROM PERFORMANCES

Fiscal Year 20072008

Greyhound Racing Associations Bet Miami Greyhounds Daytona Beach Kennel Club Inc Derby Lane Ebro Dog Track Flagler Greyhound Track Jacksonville Kennel Club Inc Jefferson County Kennel Club Inc Mardi Gras Racetrack and Gaming Center Melbourne Greyhound Park LLC Naples-Ft Myers Greyhound Track Orange Park Kennel Club Inc Palm Beach Kennel Club Penn Sanford LLC dba Sanford-Orlando Kennel Club Pensacola Greyhound Track Inc SOKC LLC dba Sanford-Orlando Kennel Club Sarasota Kennel Club Inc St Johns Greyhound Park Tampa Greyhound Track

Total Greyhound Tracks

Jai Alai Frontons Dania Jai Alai Ft Pierce Jai Alai Hamilton Jai Alai and Poker Miami Jai Alai Ocala Jai Alai Orlando-Seminole Jai Alai Summer Jai Alai Summersport Enterprises Ltd

Total Jai Alai Frontons

Thoroughbred Racing Associations Calder Race Course Inc Gulfstream Park Racing Association Inc Tampa Bay Downs Inc Tropical Park Inc

Total Thoroughbred Tracks

Harness Racing Associations Isle Casino and Racing at Pompano Park

TOTAL FOR ALL TRACKS AND FRONTONS

Permitholder Daily Revenues From

License Tax on Total Paid Pari-Mutuel Public Fee Handle To Charities Handle Pool

$157860 $557835 $46373 $3876890 $15130795 80000 115146 41250 3805493 10349152 88000 555840 211294 11145469 38266449

264480 172623 22216 851124 3006195 372100 992214 37588 5301141 21930356 50240 305108 186196 5308979 18720666

206480 104677 9533 364141 1587986 98720 347606 47543 4316571 15154299 18800 2144 2858 81254 259326

253680 980923 94205 7281190 28498722 13200 0 138830 5113310 16853836

328900 2365688 153267 18307505 68041622 2080 1780 0 1231564 4135228

87200 72335 0 692751 2462394 11200 0 31056 1282295 4427694 81760 148147 49764 2490255 9312555

122740 829104 164593 7692885 28166381 106000 638687 145493 6237388 22738813

$2343440 $8189857 $1382059 $85380205 $309042469

$130840 $0 $5160 $4294146 $13380674 14080 0 2 87947 267669 32000 0 0 (30711) 3281

118800 0 8100 4751344 13424214 13840 0 0 45509 160224 45880 0 2170 404278 1483017

111120 0 12083 4286504 12591640 93320 0 3243 3021542 9903662

$559880 $0 $30758 $16860559 $51214381

$204700 $4219367 $358053 $61841304 $247966283 136800 2207273 238706 42628999 157782609 173500 1815338 129183 25238099 100212769 103200 1740114 287786 27560457 111094972

$618200 $9982092 $1013728 $157268859 $617056633

360600 938368 25141 17737336 63907939

$3882120 $19110317 $2451686 $277246959 $1041221422

Total Handle

$19769753 14391041 50267052 4316638

28633399 24571189 2272817

19964739 364382

37108720 22119176 89196982 5370652 3314680 5752245

12082481 36975703 29866381

$406338030

$17810820 369698

4570 18302458

219573 1935345

17001347 13021767

$68665578

$314589707 202994387 127568889 140786529

$785939512

82969384

$1343912504

11

TOTAL STATE REVENUE FROM PERFORMANCES

ITW ITW SIM CHARITY

PERFORMANCES Daily Total Live Daily Total Simulcast Daily TOTAL TAXES

Fiscal Year 20072008 Tax on License Taxes and License Taxes and License and FEES Handle Fee Fees Collected Fee Fees Collected Fee COLLECTED

Greyhound Racing Associations Bet Miami Greyhounds $125816 $93440 $219256 $217114 $56000 $273114 $149645 $65260 $8420 $715695 Daytona Beach Kennel Club Inc 76519 66080 142599 0 0 0 38627 0 13920 195146 Derby Lane 232337 74080 306417 0 0 0 323503 0 13920 643840 Ebro Dog Track 172623 252240 424863 0 0 0 0 0 12240 437103 Flagler Greyhound Track 264729 237840 502569 325439 125500 450939 384364 17682 8760 1364314 Jacksonville Kennel Club Inc 93588 37040 130628 0 0 0 211520 0 13200 355348 Jefferson County Kennel Club Inc 104677 200240 304917 0 0 0 0 0 6240 311157 Mardi Gras Racetrack and Gaming Center 89049 62720 151769 112358 27500 139858 107298 38901 8500 446326 Melbourne Greyhound Park LLC 2144 14000 16144 0 0 0 0 0 4800 20944 Naples-Ft Myers Greyhound Track 608566 240960 849526 0 0 0 372357 0 12720 1234603 Orange Park Kennel Club Inc 0 0 0 0 0 0 0 0 13200 13200 Palm Beach Kennel Club 1092958 314480 1407438 258 500 758 1272472 0 13920 2694588 Penn Sanford LLC dba Sanford-Orlando Kennel Club 1780 2080 3860 0 0 0 0 0 0 3860 Pensacola Greyhound Track Inc 72335 87200 159535 0 0 0 0 0 0 159535 SOKC LLC dba Sanford-Orlando Kennel Club 0 0 0 0 0 0 0 0 11200 11200 Sarasota Kennel Club Inc 148147 72800 220947 0 0 0 0 0 8960 229907 St Johns Greyhound Park 257580 108960 366540 62 80 142 571424 38 13700 951844 Tampa Greyhound Track 276322 92080 368402 0 0 0 362365 0 13920 744687

Total Greyhound Tracks $3619170 $1956240 $5575410 $655231 $209580 $864811 $3793575 $121881 $177620 $10533297

Jai Alai Frontons Dania Jai Alai $0 $128760 $128760 $0 $0 $0 $0 $0 $2080 $130840 Ft Pierce Jai Alai 0 13440 13440 0 0 0 0 0 640 14080 Hamilton Jai Alai and Poker 0 32000 32000 0 0 0 0 0 0 32000 Miami Jai Alai 0 117680 117680 0 0 0 0 0 1120 118800 Ocala Jai Alai 0 13840 13840 0 0 0 0 0 0 13840 Orlando-Seminole Jai Alai 0 42480 42480 0 0 0 0 0 3400 45880 Summer Jai Alai 0 110000 110000 0 0 0 0 0 1120 111120 Summersport Enterprises Ltd 0 92280 92280 0 0 0 0 0 1040 93320

Total Jai Alai Frontons $0 $550480 $550480 $0 $0 $0 $0 $0 $9400 $559880

Thoroughbred Racing Associations Calder Race Course Inc $104359 $108300 $212659 $360227 $85500 $445727 $357344 $3397437 $10900 $4424067 Gulfstream Park Racing Association Inc 189920 77100 267020 144763 52000 196763 538374 1334216 7700 2344073 Tampa Bay Downs Inc 119157 93600 212757 55058 71500 126558 447166 1193957 8400 1988838 Tropical Park Inc 67324 57900 125224 120466 37000 157466 221120 1331204 8300 1843314

Total Thoroughbred Tracks $480760 $336900 $817660 $680514 $246000 $926514 $1564004 $7256814 $35300 $10600292

Harness Racing Associations Isle Casino and Racing at Pompano Park 42939 172500 215439 122277 179500 301777 142554 630598 8600 1298968

$4142869 $3016120 $7158989 $1458022 $635080 $2093102 $5500133 $8009293 $230920 $22992437

LIVE SIMULCAST

Tax on Handle

TOTAL FOR ALL TRACKS AND FRONTONS

Tax on Handle

Tax on Handle

12

~~ TOTAL REGULAR AND CHARITYSCHOLARSHIP HANDLE

TOTAL ON-TRACK TOTAL CHARITY Fiscal Year 20072008 REGULAR SCHOLARSHIP TOTAL

Live Simulcast ITW ITWS HANDLE Live Simulcast ITW ITWS HANDLE HANDLE Greyhound Racing Associations

Bet Miami Greyhounds $3833669 $8186102 $5194870 $1814603 $19029244 $196027 $279947 $198800 $65735 $740509 $19769753 Daytona Beach Kennel Club Inc 8965786 0 4835225 0 13801011 476535 0 113495 0 590030 14391041 Derby Lane 19469861 0 27585376 0 47055237 1629919 0 1581896 0 3211815 50267052 Ebro Dog Track 4024328 0 0 0 4024328 292310 0 0 0 292310 4316638 Flagler Greyhound Track 6865777 8916036 11784845 477450 28044108 194921 182966 191590 19814 589291 28633399 Jacksonville Kennel Club Inc 5648512 0 15977689 0 21626201 958575 0 1986413 0 2944988 24571189 Jefferson County Kennel Club Inc 2147387 0 0 0 2147387 125430 0 0 0 125430 2272817 Mardi Gras Racetrack and Gaming Center 5339206 5561303 6553391 1742787 19196687 227427 247812 210221 82592 768052 19964739 Melbourne Greyhound Park LLC 326774 0 0 0 326774 37608 0 0 0 37608 364382 Naples-Ft Myers Greyhound Track 18381148 0 17109249 0 35490397 898219 0 720104 0 1618323 37108720 Orange Park Kennel Club Inc 4801506 0 14836862 0 19638368 646499 0 1834309 0 2480808 22119176 Palm Beach Kennel Club 32228122 4691 54225562 0 86458375 1267445 0 1471162 0 2738607 89196982 Penn Sanford LLC dba Sanford-Orlando Kennel Club 5370652 0 0 0 5370652 0 0 0 0 0 5370652 Pensacola Greyhound Track Inc 3314680 0 0 0 3314680 0 0 0 0 0 3314680 SOKC LLC dba Sanford-Orlando Kennel Club 5343612 0 0 0 5343612 408633 0 0 0 408633 5752245 Sarasota Kennel Club Inc 11427693 0 0 0 11427693 654788 0 0 0 654788 12082481 St Johns Greyhound Park 8688455 1132 25569200 980 34259767 656853 35651 1775288 248144 2715936 36975703 Tampa Greyhound Track 10596134 0 17004410 0 27600544 992429 0 1273408 0 2265837 29866381

Total Greyhound Tracks $156773302 $22669264 $200676679 $4035820 $384155065 $9663618 $746376 $11356686 $416285 $22182965 $406338030

Jai Alai Frontons Dania Jai Alai $6757107 $0 $10766965 $0 $17524072 $101995 $0 $184753 $0 $286748 $17810820 Ft Pierce Jai Alai 322073 0 0 0 322073 47625 0 0 0 47625 369698 Hamilton Jai Alai and Poker 4570 0 0 0 4570 0 0 0 0 0 4570 Miami Jai Alai 8157583 0 9916754 0 18074337 112451 0 115670 0 228121 18302458 Ocala Jai Alai 219573 0 0 0 219573 0 0 0 0 0 219573 Orlando-Seminole Jai Alai 1650402 0 0 0 1650402 284943 0 0 0 284943 1935345 Summer Jai Alai 7253454 0 9441821 0 16695275 161570 0 144502 0 306072 17001347 Summersport Enterprises Ltd 4755818 0 8120584 0 12876402 42089 0 103276 0 145365 13021767

Total Jai Alai Frontons $29120580 $0 $38246124 $0 $67366704 $750673 $0 $548201 $0 $1298874 $68665578

Thoroughbred Racing Associations Calder Race Course Inc $28216348 $72045482 $20618763 $167887236 $288767829 $3875484 $5752794 $2595863 $13597737 $25821878 $314589707 Gulfstream Park Racing Association Inc 37984083 28952547 36561065 78123591 181621286 6051713 3267574 4686871 7366943 21373101 202994387 Tampa Bay Downs Inc 23831381 11011575 31874047 51168043 117885046 2855206 656663 3419660 2752314 9683843 127568889 Tropical Park Inc 13464854 24093289 13839256 68208192 119605591 3160753 5077513 2442191 10500481 21180938 140786529

Total Thoroughbred Tracks $103496666 $136102893 $102893131 $365387062 $707879752 $15943156 $14754544 $13144585 $34217475 $78059760 $785939512

Harness Racing Associations Isle Casino and Racing at Pompano Park 8587725 24455443 4583236 43135142 80761546 465991 586381 250704 904762 2207838 82969384

$297978273 $183227600 $346399170 $412558024 $1240163067 $26823438 $16087301 $25300176 $35538522 $103749437 $1343912504 TOTAL FOR ALL TRACKS AND FRONTONS

ON-TRACK INTERTRACK INTERTRACK

13

TOTAL INTERTRACK WAGERING HANDLE BY GUEST

Fiscal Year 20072008 HOST PERMITHOLDER

BET MIAMI DERBY MARDI NAPLES-FT ORANGE PALM TAMPA GUEST FACILITY GREYHOUNDS DAYTONA LANE FLAGLER JACKSONVILLE GRAS MYERS PARK BEACH ST JOHNS GREYHOUND Greyhound Permitholders

Bet Miami Greyhounds $0 $320197 $522053 $1873321 $734696 $0 $732912 $171332 $2653670 $638505 $1061095 Daytona Beach Kennel Club Inc 1615503 0 1216806 485674 912428 1259791 611658 729306 2386598 1320392 750606 Derby Lane 544667 531756 0 1137788 1355439 713136 1876676 1316221 6189801 2142104 424324 Ebro Dog Track 0 0 1544204 0 132712 0 0 237560 873791 295657 768919 Flagler Greyhound Track 1863313 376651 1177705 0 708132 1993029 1250968 620715 4157527 1102814 871858 Jacksonville Kennel Club Inc 430304 764230 1892881 1486155 3395250 455663 2046646 3092876 4779286 5163777 1277721 Jefferson County Kennel Club Inc 0 0 1106909 0 500652 0 0 367389 0 754375 523383 Mardi Gras Racetrack and Gaming Center 0 173383 919445 1395277 31513 0 846620 451971 2094233 492218 0 Melbourne Greyhound Park LLC 120866 187735 642527 500406 359304 204608 711972 415152 2427931 657331 439604 Naples-Ft Myers Greyhound Track 344359 201779 1166263 1129393 403966 414918 0 444709 2947014 615076 670074 Orange Park Kennel Club Inc 457203 428460 2138015 471407 0 447727 1580300 0 2757550 0 1323773 Palm Beach Kennel Club 331335 267893 1741971 1484008 1422456 536756 1678806 1408358 0 2304419 1132490 Penn Sanford LLC dba Sanford-Orlando Kennel Club 42185 128933 1263696 175427 1390843 56063 749203 0 2339731 929328 1078437 Pensacola Greyhound Track Inc 0 0 0 0 1556828 0 0 1501860 0 2445089 0 SOKC LLC dba Sanford-Orlando Kennel Club 0 136278 1460782 17916 0 0 1200366 1112656 2350709 1009985 628560 Sarasota Kennel Club Inc 0 0 2794343 0 845857 0 1464099 680743 3992092 1265819 1580876 St Johns Greyhound Park 163222 252297 694747 466575 1453801 170318 568502 1395926 3227075 2095710 477565 Tampa Greyhound Track 316644 718625 5073411 1048070 1056231 446493 1607376 978959 4501893 1591192 2940790

Total Greyhound Permitholders $6229601 $4488217 $25355758 $11671417 $16260108 $6698502 $16926104 $14925733 $47678901 $24823791 $15950075

Jai Alai Permitholders Dania Jai Alai $429125 $0 $0 $0 $0 $1276948 $0 $0 $0 $0 $5547 Ft Pierce Jai Alai 100339 0 381557 271582 321939 124856 0 294208 2406445 482664 233847 Hamilton Jai Alai and Poker 157941 222141 588812 0 477027 185506 0 550517 828278 764400 330268 Miami Jai Alai 0 0 0 0 0 0 0 0 0 0 0 Ocala Jai Alai 58602 124485 308864 530700 270602 71637 255820 264022 1114630 471277 213271 Orlando-Seminole Jai Alai 0 0 0 0 0 0 0 0 0 0 0 Summer Jai Alai 0 0 0 0 0 0 0 0 0 0 0 Summersport Enterprises Ltd 109949 0 0 0 0 0 0 0 0 0 0

Total Jai Alai Permitholders $855956 $346626 $1279233 $802282 $1069568 $1658947 $255820 $1108747 $4349353 $1718341 $782933

Thoroughbred Permitholders Calder Race Course Inc $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 Gulfstream Park Racing Association Inc 0 0 0 0 0 0 0 0 0 0 0 Ocala Breeders Sales 0 0 370093 0 249776 0 0 235185 1113285 383067 197233 Tampa Bay Downs Inc 0 113877 2162188 0 384650 0 647429 401506 1842662 668413 1347577 Tropical Park Inc 0 0 0 0 0 0 0 0 0 0 0

Total Thoroughbred Permitholders $0 $113877 $2532281 $0 $634426 $0 $647429 $636691 $2955947 $1051480 $1544810

Harness Permitholders Isle Casino and Racing at Pompano Park 188451 0 0 0 0 231542 0 0 712523 0 0

TOTAL FOR ALL PERMITHOLDERS $7274008 $4948720 $29167272 $12473699 $17964102 $8588991 $17829353 $16671171 $55696724 $27593612 $18277818

Note Figures above include handle from charityscholarship performances

CO

NTIN

UED

ON

NEXT PA

GE

14

TOTAL INTERTRACK WAGERING HANDLE BY GUEST

scal Year 20072008Fi

GUEST FACILITY G

DANIA MIAMI SUMMER SUMMERSPORT

HOST PERMITHO

CALDER

LDER

GULFSTREAM PARK

TAMPA BAY DOWNS

TROPICAL PARK

POMPANO PARK

reyhound Permitholders Bet Miami Greyhounds $71455 $0 $0 $25308 $2143688 $0 $0 $1027407 $3217279 Daytona Beach Kennel Club Inc 370884 345355 342578 306303 6219441 2065226 3582421 2274939 2035961 Derby Lane 400206 1298627 1174660 263459 14341493 4553604 9231214 5623223 2387288 Ebro Dog Track 206059 0 0 158723 1655725 881390 461380 542785 0 Flagler Greyhound Track 0 0 0 0 3259551 2135726 29664 1234231 3439140 Jacksonville Kennel Club Inc 297686 461290 449578 203737 2770002 1062284 1486389 1086663 372800 Jefferson County Kennel Club Inc 118961 0 0 85971 0 0 0 0 0 Mardi Gras Racetrack and Gaming Center 171394 0 0 0 573637 1234654 42321 11218 2615036 Melbourne Greyhound Park LLC 718179 755821 715685 535087 8474187 3668978 4643641 3482257 782535 Naples-Ft Myers Greyhound Track 0 0 0 0 11388928 6214826 8361375 4907703 2010190 Orange Park Kennel Club Inc 176546 186694 213201 129328 1512972 419695 750773 274779 430038 Palm Beach Kennel Club 848458 936196 820191 632213 30944142 23306276 4142773 14610322 5946803 Penn Sanford LLC dba Sanford-Orlando Kennel Club 0 0 0 0 7383469 0 276649 669083 692069 Pensacola Greyhound Track Inc 0 0 0 0 773982 456119 765260 337408 0 SOKC LLC dba Sanford-Orlando Kennel Club 0 0 0 0 94737 2341357 3735226 1928848 870482 Sarasota Kennel Club Inc 0 0 0 0 8935731 3700307 5828683 3779169 954848 St Johns Greyhound Park 133286 271383 295950 99738 8155143 2954537 4327535 2972357 1527437 Tampa Greyhound Track

tal Greyhound Permitholders

305842 923442 874931 223579 8065750 2544039 5201448 3179327 1900483

To $3818956 $5178808 $4886774 $2663446 $116692578 $57539018 $52866752 $47941719 $29182389

Jai Alai Permitholders Dania Jai Alai $0 $1070874 $342315 $0 $1041847 $1387400 $40658 $308989 $3159556 Ft Pierce Jai Alai 174820 826347 827691 151636 5119725 2061530 2744884 1893526 842688 Hamilton Jai Alai and Poker 178401 63707 42454 130251 1157486 398501 724541 413077 59 Miami Jai Alai 1798880 0 0 365501 34545 178485 11806 139815 1039975 Ocala Jai Alai 244059 425447 463032 88189 2906187 970679 1851799 969720 527893 Orlando-Seminole Jai Alai 1516478 1362163 1300096 1294233 17003078 5123321 9319740 6138759 5516055 Summer Jai Alai 594269 0 0 1423895 484200 0 0 52935 920611 Summersport Enterprises Ltd 0 210554 870130 0 1523238 0 0 473522 2642604

Total Jai Alai Permitholders $4506907 $3959092 $3845718 $3453705 $29270306 $10119916 $14693428 $10390343 $14649441

Thoroughbred Permitholders Calder Race Course Inc $0 $0 $0 $0 $0 $0 $657951 $0 $0 Gulfstream Park Racing Association Inc 0 0 0 0 16936195 0 7820112 11772505 0 Ocala Breeders Sales 81731 237652 236304 52614 10097325 3809993 5775492 3730895 1002588 Tampa Bay Downs Inc 164752 656872 617527 132035 23225339 8488681 0 9993847 3386258 Tropical Park Inc

tal Thoroughbred Permitholders

0 0 0 0 0 30206293 4621554 0 653168

To

H

T

$246483 $894524 $853831 $184649 $50258859 $42504967 $18875109 $25497247 $5042014

arness Permitholders Isle Casino and Racing at Pompano Park 2379372 0 0 1922060 8477856 16574569 2778775 11160811 0

OTAL FOR ALL PERMITHOLDERS $10951718 $10032424 $9586323 $8223860 $204699599 $126738470 $89214064 $94990120 $48873844

CO

NTIN

UED

FRO

M PR

EVIOU

S PAG

E

TOTAL

$15192918 28831870 55505686 7758905

24221024 32975218 3457640

11052920 30443806 41220573 13698461 94495866 17175116 7836546

16887902 35822567 31703104 43498525

$511778647

$9063259 19260284 7213367 3569007

12130915 48573923 3475910 5829997

$109116662

$657951 36528812 27573233 54233613 35481015

$154474624

44425959

$819795892

Note Figures above include handle from charityscholarship performances

15

CHARITY AND SCHOLARSHIP PERFORMANCES

Each permitholder may operate up to five additional days designated as charity or scholarship days during their regular meet Proceeds from these additional days are paid to approved charities major state and private institutions of higher learning community colleges the Historic Resources Operating Trust Fund or the Board of Governors Operations and Maintenance Trust Fund A list of proposed recipients is submitted annually by the permitholder to the division Typically the amount contributed to charitable organizations is determined by calculating the amount of taxes due to the state had it been a regular performance A minimum of $2469657 was paid to charitable organizations during Fiscal Year 20072008 bringing the total proceeds disbursed since 1985 to $64738381

RACING SCHOLARSHIP TRUST FUND

The Board of Governors Operations and Maintenance Trust Fund within the Department of Education is used to provide scholarships to deserving students who are attending Floridas colleges and universities A total of $16872378 has been paid to this fund since the program began in 1949 The amount contributed to the fund this fiscal year is detailed below

Racing Scholarship Trust Fund Washington County Kennel Club Inc $3303

Total For 20072008 Fiscal Year $3303

ABANDONED WINNING TICKETS

Abandoned pari-mutuel tickets are winning tickets that remain uncashed for a period of one year The value of greyhound and jai alai abandoned tickets for live on-track races or games escheat to the state These funds are deposited into the State School Fund for the support and maintenance of Floridas public schools Since 1957 the total paid into this fund is $87881715 The amount collected in abandoned winning tickets for the State School Fund for this fiscal year is detailed below

Abandoned Winning Tickets Greyhound Permitholders $1317137 Jai Alai Permitholders $153173 Total For 20072008 Fiscal Year $1470310

In harness and quarter horse racing abandoned winning tickets are paid to the respective breedersrsquo associations Abandoned winning tickets from thoroughbred horse racing are retained by the permitholder

16

Ibull

CARDROOM COMPARATIVE DATA

During Fiscal Year 20072008 there were 21 licensed permitholders that operated a cardroom at their facility The number of cardroom tables increased from 469 in Fiscal Year 20062007 to 739 i n Fiscal Year 20072008 Cardroom gross receipts increased from $54208544 to $90863855 and as a result total state revenue increased from $5746355 in Fiscal Year 20062007 to $9961385 this fiscal year

Cardroom tax revenue is distributed 50 between the Pari-Mutuel Wagering Trust Fund and th e General Revenue Fund In accordance with Section 849086(13)(h) Florida Statutes one quarter o f the moneys deposited into the Pari-Mutuel Wagering Trust Fund must be distributed to counties an d municipalities that approved the cardroom In October 2008 the division distributed approximatel y $1135798 to the countiesmunicipalities

CARDROOM GROSS RECEIPTS AND TOTAL STATE REVENUE FISCAL YEARS 19981999 THROUGH 20072008

$0 $10 $20 $30 $40 $50 $60 $70 $80 $90

$100

Mill

ions

1998

1999

1999

2000

2000

2001

2001

2002

2002

2003

2003

2004

2004

2005

2005

2006

2006

2007

2007

2008

Cardroom Gross Receipts Total State Revenue

CARDROOM GROSS RECEIPTS AND STATE REVENUE SUMMARY

Fiscal Year Total Cardroom Gross Receipts

Gross Receipts Tax

Table Fees Collected

Total State Revenue (Gross Receipts Tax

plus Table Fees)

Total State Revenue as a

Percent of Gross Receipts

19981999 $4394499 $439351 $120500 $559851 1274 19992000 $3743212 $374321 $101500 $475821 1271 20002001 $3165525 $316552 $74500 $391052 1235 20012002 $2837775 $283778 $76000 $359778 1268 20022003 $2767231 $276723 $74500 $351223 1269 20032004 $18498426 $1849843 $250500 $2100343 1135 20042005 $38089764 $3808977 $238000 $4046977 1062 20052006 $44433359 $4443337 $264000 $4707337 1059 20062007 $54208544 $5420855 $325500 $5746355 1060 20072008 $90863855 $9086385 $875000 $9961385 1096

17

COMPONENTS OF CARDROOM REVENUE BY ASSOCIATION

scal Year 20072008Fi

Greyhound Racing Associations Daytona Beach Kennel Club Inc Derby Lane Ebro Dog Track Flagler Greyhound Track Jefferson County Kennel Club Inc Mardi Gras Racetrack and Gaming Center Melbourne Greyhound Park LLC Naples-Ft Myers Greyhound Track Orange Park Kennel Club Inc Palm Beach Kennel Club Sarasota Kennel Club Inc St Johns Greyhound Park Tampa Greyhound Track tal Greyhound PermitholdersTo

Jai Alai Permitholders DaniaSummersportFt Pierce Jai Alai Hamilton Jai Alai and Poker MiamiSummerJai Alai Ocala Jai Alai

Total Jai Alai Permitholders

Thoroughbred Racing Associations Gulfstream Park Racing Association Inc Tampa Bay Downs Inc tal Thoroughbred PermitholdersTo

Harness Racing Associations Isle Casino and Racing at Pompano Park

TAL FOR ALL PERMITHOLDERSTO

Tournament County Gross Gross Gross Table Fees Total Taxes

Municipality Receipts Receipts Receipts Tax Collected and Fees

Volusia 6398578 484861 688344 72000 760344 Pinellas 6061846 1609561 767141 50000 817141

Washington 3149083 74326 322341 22000 344341 Dade 4289859 40082 432994 18000 450994

Jefferson 1141104 50750 119185 22000 141185 Hallandale 2660545 41690 270223 40000 310223

Brevard 5032809 434380 546719 45000 591719 Lee 5695292 515065 621036 36000 657036

Town of Orange Park 1621387 10852 163224 80000 243224 Palm Beach 9211632 992646 1020428 68000 1088428

Sarasota 3938604 1624165 556277 32000 588277 St Johns 8104392 681412 878580 44000 922580

Hillsborough $2098756 291124 $238988 $22000 $260988 59403886 6850914 6625480 551000 7176480

Hallandale

1147983 244911 139289 26000 165289 St Lucie 921326 21501 94283 74000 168283 Hamilton 1846779 100570 194735 15000 209735

Dade 1330788 57541 138833 48000 186833 Marion 465574 7260 47283 56000 103283

5712450

431783 614423 219000 833423

Broward 3592724 252406 384513 25000 409513 Hillsborough 3299351 986607 428596 38000 466596

6892075 1239013 813109 63000 876109

Broward 9546654 787080 1033373 42000 1075373

$81555065 $9308790 $9086385 $875000 $9961385

(1) 18th of total gross receipts tax is distributed to counties or municipalities

Note Effective July 1 2007 the table fee collected is $1000 per table

18

SLOT COMPARATIVE DATA

Florida pari-mutuel facilities began slot machine operations in Broward County during the 20062007 Fiscal Year On January 29 2008 Miami-Dade County held a local referendum and passed slot machine gaming in their county

During Fiscal Year 20072008 the total amount wagered by patrons was $3023981126 Average daily revenue per slot machine was $182 Total net slot revenue was $241120630 In accordance with Section 551106(2)(a) Florida Statutes the tax rate on net slot machine revenue is 50 as a result the total taxes paid to the state was $120560316

bull Gulfstream Park Racing Association paid $19618764 in taxes representing 16 of the total taxes bull Mardi Gras Racetrack and Gaming Center paid $39550545 in taxes representing 33 of the total taxes and

bull Pompano Park Racing paid $61391007 in taxes representing 51 of the total taxes

Taxes paid on net slot machine revenue were accounted for by the division then immediately transferred to the Department of Educations Educational Enhancement Trust Fund

Gulfstream Operations Began 11152006

Mardi Gras Operations Began 12282006

Pompano Park Operations Began 04142007 TOTAL

FY 200607 FY 200708 FY 200607 FY 200708 FY 200607 FY 200708 FY 200607 FY 200708 Average Number of Machines 834 887 1150 1239 1500 1500 2281 3626 Number of Operating Days 228 366 185 366 78 366 228 366 Average Revenue per Machine $161 $121 $216 $174 $193 $224 $191 $182 Amount Wagered $322637778 $501200320 $517732918 $898612565 $273737770 $1624168241 $1114108466 $3023981126 Amount Won By Patrons $291991699 $458031144 $471834882 $816752882 $251151459 $1492832705 $1014978040 $2771616730

Promotional Credits $0 $3970805 $0 $2819819 $0 $4662829 $0 $11453454 30-Day Unclaimed Tickets $60109 $39156 $231437 $55817 $19988 $109307 $311533 $204280

Winnings withheld from Excluded Persons $0 $0 $0 $5408 $0 $0 $0 $5408 Net Slot Machine Revenue $30706188 $39237527 $46129473 $79101089 $22606298 $122782015 $99441960 $241120631

State Tax Revenue $15353094 $19618764 $23064737 $39550545 $11303149 $61391007 $49720980 $120560316 Permitholder Revenue $15353094 $19618764 $23064737 $39550545 $11303149 $61391007 $49720980 $120560316

FISCAL YEAR 20072008

NET SLOT MACHINE REVENUE PROMOTIONAL CREDITS AMOUNT WON BY PATRONS

Gulfstream $458031144

17

Pompano Park $1496832705

53 Mardi Gras

$816752882 30

Gulfstream $3970805

35

Mardi Gras $2819819

25

Pompano Park $4662829

40

Gulfstream $39237527

16

Mardi Gras $79101089

33

Pompano Park $122782015

51

19

I

_jl -

~ ------

--

__ T

- - -- --- -_IF ~

-

Daily Revenue per Machine Compared to Average Number of Machines For Fiscal Years 20062007 and 20072008

GULFSTREAM PARK RACING AND CASINO

$0 $50

$100 $150 $200 $250 $300 $350 $400 $450

Jul-0

6

Aug-06

Sep-06

Oct-06

Nov-06

Dec-06

Jan-07

Feb-07

Mar-07

Apr-07

May-07

Jun-07

Jul-0

7

Aug-07

Sep-07

Oct-07

Nov-07

Dec-07

Jan-08

Feb-08

Mar-08

Apr-08

May-08

Jun-08

Dai

ly R

even

ue p

er M

achi

ne

0 200 400 600 800 1000 1200 1400 1600 1800 2000

Ave

rage

Num

ber o

f Mac

hine

s

Revenue per Machine Machines

MARDI GRAS RACETRACK AND GAMING CENTER

ISLE CASINO AND RACING AT POMPANO PARK

$0 $50

$100 $150 $200 $250 $300 $350 $400 $450

Jul-0

6

Aug-06

Sep-06

Oct-06

Nov-06

Dec-06

Jan-07

Feb-07

Mar-07

Apr-07

May-07

Jun-07

Jul-0

7

Aug-07

Sep-07

Oct-07

Nov-07

Dec-07

Jan-08

Feb-08

Mar-08

Apr-08

May-08

Jun-08

Dai

ly R

even

ue p

er M

achi

ne

0 200 400 600 800 1000 1200 1400 1600 1800 2000

Ave

rage

Num

ber o

f Mac

hine

s

Revenue per Machine Machines

$0 $50

$100 $150 $200 $250 $300 $350 $400 $450

Jul-0

6

Aug-06

Sep-06

Oct-06

Nov-06

Dec-06

Jan-07

Feb-07

Mar-07

Apr-07

May-07

Jun-07

Jul-0

7

Aug-07

Sep-07

Oct-07

Nov-07

Dec-07

Jan-08

Feb-08

Mar-08

Apr-08

May-08

Jun-08

Dai

ly R

even

ue p

er M

achi

ne

0 200 400 600 800 1000 1200 1400 1600 1800 2000

Ave

rage

Num

ber o

f Mac

hine

s

Revenue per Machine Machines

ALL FACLITIES COMBINED

Dai

ly R

even

ue p

er M

achi

ne $450

$400 $350 $300 $250 $200 $150 $100

$50 $0

l-uJ6 6 6 6 6 7 7 7 7 7 70 -06

-0 -0 -0 -0 -0 -0 -0 -0 -07

-0 0 -g p t v c n b r r y n l- gu e c o e a e a p a u u uA S O N D J F M A JM J A

Revenue per Machine

7 8 807 7 7 7 8 8 8-0 -0 -0 -0 -0 -0 -0 -0 -08

-0p t v c n b r r y ne c o e a e a p a uS O N D J F M A M J

Machines

Ave

rage

Num

ber o

f Mac

hine

s 6000

5000

4000

3000

2000

1000

0

20

DA

TA B

Y A

SS

OC

IATI

ON

FA

CIL

ITY

Pari-Mutuel Facilities by Permit Type

Key

- 16 Greyhound Tracks

6 Jai-Alai Frontons

-0 0

-e

3 Thoroughbred Tracks

1 Harness Track

1 Limited lntertrack Wagering Permit (5506308 FS)

3 Division Regional Offices

21 Cardrooms

3 Slot Machine Gaming Facilities

middot1ton Jai Alai Ham1

P rce Jai Alai Fort 1e ____ ~

h Kennel Club Palm Beac

Dania I Summersport Jai Alai

Mardi Gras Racetrack Bet Miami

Gulfstream Park

Calder Tropical Park

J i Alai middot middot 1 Summer a M1am1

Flagler Greyhound

2008 October 01

21

GREYHOUND ASSOCIATIONS

Florida remains the leader in greyhound racing in the United States with 18 permitholders operating at 13 tracks throughout the state A total of 4479 performances including charity and scholarship performances were conducted during this past fiscal year a decrease of nine percent from the previous fiscal year

During Fiscal Year 20072008 handle wagered at live greyhound performances decreased by 12 percent Intertrack handle wagered on broadcasts of live Florida greyhound performances decreased by 12 percent Simulcast handle wagered on broadcasts of performances from outside the state decreased by 23 percent Intertrack simulcast handle wagered on broadcast of performances from outside the state increased by 12 percent Overall total handle decreased by 13 percent for the Florida greyhound industry

Total paid attendance decreased by 41 percent from the prior year The division reports only paid attendance and does not include free admissions or complimentary passes in its data Total greyhound revenue to the state decreased by 15 percent during Fiscal Year 20072008 The greyhound industry accounted for approximately 46 percent of Floridarsquos total revenue and 31 percent of total handle from pari-mutuel performances

Based on audits conducted by the division greyhound permitholders paid $29048989 in purses during Fiscal Year 20072008 which excludes stakes fees and sponsor contributions The races conducted during the past year by greyhound permitholders is shown in detail on the individual permitholder pages of this section

All of Floridarsquos greyhound permitholders actively sponsor greyhound adoption programs Many of the statersquos greyhound tracks provide for on-site adoption booths animal welfare funding advertising special events and public information Florida Statutes provide that greyhound permitholders receive credits applicable against taxes in an amount equal to the uncashed tickets remitted to the state in the prior fiscal year Each permitholder is required to pay an amount equal to 10 percent of the amount of the credit received to any bona fide organization which promotes or encourages greyhound adoptions During Fiscal Year 20072008 total contributions provided to greyhound adoption units amounted to $201949 which exceeded the minimum statutory requirement

Total Performances 4479 Total Paid Attendance 1006115

Total Racing Days 3514 Total Admission Tax $67344

Bet Miami Greyhounds Broward County

See Mardi Gras Racetrack and Gaming Centers contact information for detail

Meet Period 7012007 to 12312007 and 6012008 to 06302008 at Mardi Gras Racing Results Performances 140 Paid Attendance Racing Days 140 Total Admission Tax Purses Paid $1615540

0 $0

Daytona Beach Kennel Club Inc Volusia County

Website wwwdaytonagreyhoundcom Mailing Address P O Box 11470 Daytona Beach Florida 32120 Street Address 960 South Williamson Road Daytona Beach Florida 32114 Meet Period 7012007 to 6302008 Racing ResultsPerformances 410 Paid Attendance Racing Days 312 Total Admission Tax Purses Paid $1660136

Telephone 3862526484 Fax 3862524808

147081 $507

22

Website Mailing Address Street Address

Meet Period

Racing ResultsPerformances Racing Days Purses Paid

Derby Lane St Petersburg Kennel Club Inc

Pinellas County

wwwderbylanecom P O Box 22099 St Petersburg Florida 33742-2099 10490 Gandy Boulevard St Petersburg Florida 33702-2395

7012007 to 8182007 and 1012008 to 6302008

292 Paid Attendance 198 Total Admission Tax

$3344976

Telephone Fax

3446 $0

7278123235 7278123305

Website MailingStreet Address

Meet Period

Racing ResultsPerformances Racing Days Purses Paid

Ebro Dog Track Washington County Kennel Club Inc

Washington County

wwwebrogreyhoundparkcom 6558 Dog Track Road Ebro Florida 32437

7022007 to 12012007 and 152008 to 6302008

262 Paid Attendance 214 Total Admission Tax

$665281

Telephone Fax

32953 $5720

8502343943 8505354442

Website Mailing Address Street Address

Meet Period

Racing ResultsPerformances Racing Days Purses Paid

Flagler Greyhound Track West Flagler Associates Ltd

Dade County

wwwflaglerdogscom P O Box 350940 Miami Florida 33135-0940 401 NW 38th Court Miami Florida 33126

7012007 to 6302008

361 Paid Attendance 362 Total Admission Tax

$1934808

Telephone Fax

0 $0

3056493000 3056314525

Website Mailing Address Street Address Meet Period Racing Results Performances Racing Days Purses Paid

Jacksonville Kennel Club Inc Duval County

wwwjaxkennelcom P O Box 959 Orange Park Florida 32067-0959 1440 North McDuff Avenue Florida 32205 7012007 to 9032007 and 5282008 to 6302008 at Orange Park

115 Paid Attendance 86 Total Admission Tax

$1413236

Telephone Fax

26204 $0

9046460001 9046460420

Website Mailing Address Street Address

Meet Period

Racing Results Performances Racing Days Purses Paid

Jefferson County Kennel Club Inc Jefferson County

wwwjckcgreyhoundscom P O Box 400 Monticello Florida 32345 3079 North Jefferson Street Monticello Florida 32344

7022007 to 9082007 and 5282008 to 6302008

223 Paid Attendance 223 Total Admission Tax

$576563

Telephone Fax

27160 $2728

8509972561 8509973871

23

Website Mailing Address Street Address

Meet Period

Racing Results Performances Racing Days Purses Paid

Mardi Gras Racetrack and Gaming Center Hartman amp Tyner Inc

Broward County

wwwplaymardigrascom P O Box 2007 Hollywood Florida 33022 831 North Federal Highway Hallandale Beach Florida 33009

1012008 to 5312008

152 Paid Attendance 152 Total Admission Tax

$1597917

Telephone Fax

0 $0

9549243200 9549243143

Website MailingStreet Address Meet Period Racing Results Performances Racing Days Purses Paid

Melbourne Greyhound Park LLC Brevard County

wwwmelbournegreyhoundparkcom 1100 North Wickham Road Melbourne Florida 32935

12262007 to 4262008

107 Paid Attendance 71 Total Admission Tax

$422370

Telephone Fax

21157 $399

3212599800 3212593437

Website Mailing Address Street Address Meet Period Racing Results Performances Racing Days Purses Paid

Naples-Ft Myers Greyhound Track Bonita-Fort Myers Corporation

Lee County wwwnaplesfortmyersdogscom P O Box 2567 Bonita Springs Florida 34133-2567 10601 Bonita Beach Road SW Bonita Springs Florida 34135 7012007 to 6302008

410 Paid Attendance 326 Total Admission Tax

$2298746

Telephone Fax

255495 $37445

2399922411 2399479244

Website Mailing Address Street Address Meet Period Racing Results Performances Racing Days Purses Paid

Orange Park Kennel Club Inc Clay County

wwwjaxkennelcom P O Box 959 Orange Park Florida 32067-0959 455 Park Avenue Orange Park Florida 32073 12052007 to 3102008

112 Paid Attendance 84 Total Admission Tax

$1252565

Telephone Fax

24563 $0

9046460001 9046460420

Website MailingStreet Address Meet Period Racing Results Performances Racing Days Purses Paid

Palm Beach Kennel Club Investment Corporation of Palm Beach

Palm Beach County wwwpbkennelclubcom 1111 North Congress Avenue West Palm Beach Florida 33409-6317 7012007 to 6302008

466 Paid Attendance 363 Total Admission Tax

$4821349

Telephone Fax

220086 $12853

5616832222 5614711298

Website Mailing Address Street Address Meet Period Racing ResultsPerformances Racing Days Purses Paid

Pensacola Greyhound Track Inc Escambia County

wwwpensacolagreyhoundparkcom P O Box 12824 Pensacola Florida 32591-2824 951 Dog Track Road Pensacola Florida 32506-8236 7012007 to 6292008

212 Paid Attendance 165 Total Admission Tax

$725502

Telephone Fax

0 $0

8504558595 8504538883

24

Penn Sanford LLC dba Sanford-Orlando Kennel Club Seminole County

See SOKC LLCs contact information for detail Meet Period 7012007 to 6292008

Racing ResultsPerformances 217 Paid Attendance Racing Days 141 Total Admission Tax Purses Paid $784903

32228 $3867

SOKC LLC dba Sanford-Orlando Kennel Club Seminole County

Website wwwfloridagreyhoundracingcom Mailing Address P O Box 50280 Longwood Florida 32752 Street Address 301 Dog Track Road Longwood Florida 32750 Meet Period 11012007 to 5022008 Racing ResultsPerformances 229 Paid Attendance Racing Days 152 Total Admission Tax Purses Paid $838829

TelephoneFax

41031 $0

4078311600 4078313997

Sarasota Kennel Club Inc Sarasota County

Website wwwsarasotakennelclubcom MailingStreet Address 5400 Bradenton Road Sarasota Florida 34234 Meet Period 7022007 to 5032008 Racing ResultsPerformances 352 Paid Attendance Racing Days 219 Total Admission Tax Purses Paid $1399180

TelephoneFax

145858 $3692

9413557744 9413512207

St Johns Greyhound Park Bayard Raceways Inc

St Johns County Website wwwjaxkennelcom Mailing Address P O Box 959 Orange Park Florida 32067-0959 Street Address 6322 Racetrack Road Jacksonville Florida 32259 Meet Period 9052007 to 12032007 and 3122008 to 5262008 at Orange Park Racing ResultsPerformances 192 Paid Attendance Racing Days 143 Total Admission Tax Purses Paid $1900576

Telephone Fax

28853 $133

9046460001 9046460420

Tampa Greyhound Track Associated Outdoor Clubs Inc

Hillsborough County Website wwwtampadogscom Mailing Address P O Box 8096 Tampa Florida 33674-8096 Street Address 8300 North Nebraska Avenue Tampa Florida 33604 Meet Period 7012007 to 8192007 and (8202007 to 12312007 at Derby Lane) Racing ResultsPerformances 227 Paid Attendance Racing Days 163 Total Admission Tax Purses Paid $1796512

Telephone Fax

0 $0

8139324313 8139325048

25

JAI ALAI FRONTON ASSOCIATIONS

Florida was the first state in the nation to conduct jai alai performances with the first fronton being built in 1926 There are currently eight jai alai permitholders operating at six frontons throughout Florida In fact Florida is now the only state where jai alai games are conducted A total of 1094 regular performances including charity and scholarship performances were conducted during this past fiscal year a decrease of 20 percent from the previous fiscal year

During Fiscal Year 20072008 handle wagered at live jai alai performances decreased by 19 percent Intertrack handle wagered on broadcasts of live Florida jai alai performances decreased by 13 percent There are no longer any other states that conduct jai alai therefore there was no simulcast or intertrack simulcast handle Total handle declined by 16 percent for the Florida jai alai industry

Revenue to the state decreased by three percent during Fiscal Year 20072008 The jai alai industry accounted for approximately two percent of Floridarsquos total revenue and five percent of total handle from pari-mutuel performances Permitholders reported paying $7755267 in playersrsquo awards

Total paid attendance decreased by 52 percent from the prior year The division reports only paid attendance and does not include free admissions or complimentary passes in its data

Total Performances 1094 Total Paid Attendance 160960 Total Gaming Days 833 Total Admission Tax $0

Dania Jai Alai A Divison of the Aragon Group

A Boyd Gaming Company Broward County

Website wwwdania-jai-alaicom Mailing Address P O Box 96 Dania Beach Florida 33004 TelephoneStreet Address 301 East Dania Beach Boulevard Dania Beach Florida 33004 Fax Meet Period 12012007 to 6292008 Gaming ResultsPerformances 240 Paid Attendance 0 Racing Days 180 Total Admission Tax $0 Players Awards Paid $1751505

9549272841 9549209095

Ft Pierce Jai Alai Florida Gaming Centers Inc

St Lucie County Website wwwfla-gamingcom TelephoneMailingStreet Address 1750 South Kings Highway Ft Pierce Florida 34945-3099 Fax Meet Period 4042008 to 5312008 Miscellaneous Revenue to State $34919 (See Section 5509511(4) Florida Statutes for detail) Gaming ResultsPerformances 44 Paid Attendance 0 Racing Days 35 Total Admission Tax $0 Players Awards Paid $150000

7724647500 7724640099

Hamilton Jai Alai and Poker Richmond Entertainment Inc

Hamilton County Website wwwhamiltondownsjaialaicom TelephoneMailingStreet Address 6968 US Highway 129 South Jasper Florida 32052 Fax Meet Period 7012007 to 10252007 Gaming ResultsPerformances 100 Paid Attendance 9220 Racing Days 100 Total Admission Tax $0 Players Awards Paid $205191

3866380011 3866380033

26

Miami Jai Alai Florida Gaming Centers Inc

Dade County

Website wwwfla-gamingcom Telephone MailingStreet Address 3500 NW 37th Avenue Miami Florida 33142 Fax Meet Period 11012007 to 5072008

Gaming Results Performances 216 Paid Attendance 23568 Racing Days 162 Total Admission Tax $0 Players Awards Paid $1986750

3056336400 3056347013

Ocala Jai Alai Second Chance Jai Alai LLC

Marion County

Website wwwocalajaialaicom Mailing Address P O Box 580 Orange Lake Florida 32681 Telephone Street Address 4601 NW Highway 318 Reddick Florida 32686 Fax Meet Period 4032008 to 4302008 Miscellaneous Revenue to State $15733 (See Section 5509511(4) Florida Statutes for detail)

Gaming Results Performances 40 Paid Attendance 0 Racing Days 20 Total Admission Tax $0 Players Awards Paid $102869

3525912345 3525913402

Orlando-Seminole Jai Alai Florida Jai Alai Inc Seminole County

Website wwworlandojaialaicom Mailing Address P O Box 300107 Fern Park Florida 32730 Telephone Street Address 6405 South Highway 17-92 Fern Park Florida 32730 Fax Meet Period 1012008 to 3302008 Miscellaneous Revenue to State $44200 (See Section 5509511(4) Florida Statutes for detail)

Gaming Results Performances 81 Paid Attendance 18578 Racing Days 55 Total Admission Tax $0 Players Awards Paid $303775

4073396221 4078314689

Summer Jai Alai Dade County

See Miami Jai Alais contact information for detail Meet Period 7012007 to 10312007 and 5082008 to 6302008 at Miami Jai Alai

Gaming Results Performances 202 Paid Attendance 72605 Racing Days 152 Total Admission Tax $0 Players Awards Paid $1986750

Summersport Enterprises Ltd A Boyd Gaming Company

Broward County

See Dania Jai Alais contact information for detail Meet Period 7012007 to 11302007 at Dania Jai Alai

Gaming Results Performances 171 Paid Attendance 36989 Racing Days 129 Total Admission Tax $0 Players Awards Paid $1268427

27

THOROUGHBRED ASSOCIATIONS

Florida continues to be a premier thoroughbred racing state with four permitholders operating at three tracks located in Central and South Florida A total of 349 regular performances including charity and scholarship performances were conducted during this past fiscal year which reflects no change from the previous fiscal year

During Fiscal Year 20072008 handle on live thoroughbred performances decreased 23 percent and intertrack handle wagered increased eight percent Simulcast handle wagered on broadcasts of performances from outside the state decreased by 26 percent while intertrack simulcast handle increased by seven percent Overall total handle declined by six percent for the Florida thoroughbred industry

Total revenue to the state during Fiscal Year 20072008 decreased six percent from the prior year The thoroughbred industry accounted for approximately 46 percent of Floridarsquos total revenue and 58 percent of total handle from pari-mutuel performances

Total paid attendance decreased by 20 percent from the prior year The division reports only paid attendance and does not include free admissions or complimentary passes in its data

Total Performances 349 Total Paid Attendance 252673 Total Racing Days 352 Total Admission Tax $53505

Calder Race Course Inc Dade County

Website wwwcalderracecoursecom Mailing Address P O Box 1808 Miami Florida 33055-0808 Street Address 2101 NW 27th Avenue Miami Florida 33056

Meet Period 7012007 to 10142007 and 4252008 to 6302008 Racing ResultsPerformances 109 Paid Attendance Racing Days 109 Total Admission Tax Purses Paid $27295808

Telephone Fax

74495 $15588

3056251311 3056202569

Gulfstream Park Racing Association Inc Broward County

Website wwwcasinoatgulfstreamcomhomehtml MailingStreet Address 901 South Federal Highway Hallandale Beach Florida 33009 Meet Period 1032008 to 4202008 Racing ResultsPerformances 86 Paid Attendance Racing Days 89 Total Admission Tax Purses Paid $30309087

Telephone Fax

0 $0

9544547000 9544546479

Tampa Bay Downs Inc Hillsborough County

Website wwwtampabaydownscom Mailing Address P O Box 2007 Oldsmar Florida 34677 Street Address 11225 Race Track Road Tampa Florida 33626 Meet Period 12082007 to 5042008 Racing ResultsPerformances 94 Paid Attendance Racing Days 94 Total Admission Tax Purses Paid $15474950

Telephone Fax

139683 $30326

8138554401 8132611961

Tropical Park Inc Dade County

See Calders contact information for detail Meet Period 10152007 to 1022008 at Calder Race Course Racing ResultsPerformances 60 Paid Attendance Racing Days 60 Total Admission Tax Purses Paid $12330361

38495 $7591

28

29

HARNESS ASSOCIATIONS

Pompano Park is the only permitholder currently conducting harness horse racing performances in the State of Florida A total of 158 regular performances including charity and scholarship performances were conducted during this past fiscal year a decrease of nine percent from the previous fiscal year

During Fiscal Year 20072008 handle wagered at live harness performances decreased by 12 percent Intertrack handle wagered on broadcasts of live Florida harness performances decreased by 15 percent Simulcast handle wagered on broadcasts of performances from outside the state decreased by 13 percent while intertrack simulcast handle decreased by 13 percent Overall total handle decreased by 13 percent for the Florida harness industry

Total revenue to the state during Fiscal Year 20072008 decreased by nine percent from the prior year The harness industry accounted for approximately six percent of Floridarsquos total revenue and six percent of total handle from pari-mutuel performances

The division reports only paid attendance and does not include free admissions or complimentary passes in its data

Total Performances 158 Total Paid Attendance 0

Total Racing Days 158 Total Admission Tax $0

Isle Casino and Racing at Pompano Park PPI Inc

Broward County

Website wwwtheislepompanoparkcomhomephp Telephone 9549722000 MailingStreet Address 1800 SW Third Street Pompano Beach Florida 33069 Fax 9549780377 Meet Period 7012007 to 6302008

Racing ResultsPerformances 158 Paid Attendance 0 Racing Days 158 Total Admission Tax $0 Purses Paid $12739946

SUMMARY

PARI-MUTUEL INDUSTRY

During Fiscal Year 20072008 the total handle wagered for all classes exceeded $13 billion a decrease of nine percent from the prior fiscal year Total pari-mutuel performances including charity and scholarship performances conducted during Fiscal Year 20072008 decreased by 10 percent from the previous fiscal year

The state realized revenue from regular performances of approximately $25 million a decrease of seven percent from the prior fiscal year Of the $25 million collected greyhound permitholders accounted for 46 percent thoroughbreds for 46 percent harness for 6 percent and jai alai for 2 percent

Total paid attendance decreased 40 percent from the prior year The division reports only paid attendance and does not include free admission or complimentary passes in its data

HORSE RACING

Promotional Programs for Florida-Bred Horses

Florida breeder promotions and award programs are administered by private breeders and owners associations organized to promote ownership and breeding of race horses in the State of Florida Each association conducts its own campaign to enhance the horse breeding industry in the state and provides breeders and owners awards of up to 20 percent of announced gross purses The Florida Standardbred Breeders and Owners Association is funded by the breaks and uncashed tickets from live performances and one percent of the intertrack handle The Quarter Horse Breeders Association is funded by the breaks and the uncashed tickets from live races and one percent of the live and intertrack handle The Florida Thoroughbred Breeders and Ownersrsquo Association awards program is funded by 0955 percent of the live simulcast and intertrack handle as well as 3475 percent of the gross revenue from out-of-state wagers on Florida races

To date the Florida thoroughbred breeding industry has produced 45 national champions including Skip Away the 1998 North American Horse of the Year and Affirmed the last horse to have won the Triple Crown (1978) In 2005 Florida-bred ldquoAfleet Alexrdquo captured two-thirds of the Triple Crown winning the Preakness Stakes (G1) and Belmont Stakes (G1) The industry boasts 110 Florida-bred millionaires 19 classic winners (Kentucky Derby Preakness Stakes and Belmont Stakes) and 20 Breeders Cup Day champions

The Florida Thoroughbred Breedersrsquo and Ownersrsquo Association funds the Florida-bred Stakes Program which is implemented at Floridas thoroughbred racetracks In addition Florida-breds won 346 stakes races including 68 graded stakes and earned more than $41 million in stakes purses Florida-breds banked in excess of $194 million in total North American purse money Through a percentage of pari-mutuel handle Florida thoroughbred permitholders contributed $9542882 to the Florida Thoroughbred Breedersrsquo and Ownersrsquo Association during Fiscal Year 20072008 The FTBOA paid out $5941304 in Breedersrsquo Awards $567000 in Stallion Ownersrsquo Awards and $2112650 through the Florida-bred Stakes Program The Florida-bred Stakes Program includes ldquoThe Sunshine Millionsrdquo at Gulfstream Park ldquoThe Florida Millionrdquo at Calder Race CourseTropical Park ldquoFlorida Cup Dayrdquo at Tampa Bay Downs and additional funds for supplements to Florida-bred Preferred Stakes Races during the CalderTropical and Tampa Bay Downsrsquo meets

The Florida Standardbred Breeders and Owners Association a non-profit organization and the recognized representative of horsemen in the state of Florida is the designated association for the allocation and distribution of funds for Florida-bred Standardbred racing Promotional activities include providing breeder and stallion awards for eligible Florida-bred horses during Pompano Parks 20072008 meet as well as awards for Florida Breeders Stakes races A series of races and awards were also provided for two and three-year-old standardbreds to prepare for the winter meet at Pompano Park The total amount of funds collected and distributed to the Florida Standardbred horsemen throughout the year exceeded $1600000

Note Promotional program information is provided by respective Breeders and Owners Associations

30

UNIVERSITY OF FLORIDA COLLEGE OF VETERINARY MEDICINE RACING LABORATORY

The University of Florida College of Veterinary Medicine Racing Laboratory detects and identifies any drug medication stimulant depressant hypnotic local anesthetic or drug-masking agent prohibited in the blood urine or other bodily fluids of racing horses and greyhounds collected by the Division

During Fiscal Year 20072008 the laboratory received and processed 82763 samples that resulted in 537014 analyses The vigilant monitoring of samples by the laboratory serves to deter the illegal use of drugs in racing animals in Florida

Horse UrineBlood Greyhound Urine 1 Investigative Samples Received 18509 64254 3

2Samples Analyzed 18573 29320 3 Number of Analyses 293371 243643 7 Positives 102 46 NA

1 Quantity Not Sufficient For Testing (QNS) 34798 (542) 2 The Samples Analyzed number for horses is larger than the Samples Received number due to the carryover of samples received in June 2007 that are analyzed in July of the next fiscal year

DRUG POSITIVES FOR FISCAL YEAR 20072008

Types of Positives (ARCI Drug Class) Horse Greyhound Acepromazine Metabolite (3) 12 0 Acepromazine Metabolites (3) Butorphanol (3) 1 0 Albuterol (3) 2 0 Aminorex Levamisole Levamisole metabolite 0 1 Benzoylecgonine (1) 1 8 Butorphanol (3) 3 0 Caffeine (2)Theophylline (3) 2 0 Caffeine (2) Theophylline (3) Butorphanol (3) 1 0 Caffeine (2)Theophylline (3) Theobromine (4) 5 0 Cimetidine (5) 4 0 Clenbuterol (3) 9 0 Dimethyl Sulfoxide (5) 5 9 Gamma-Hydroxphenylbutazone (NA) 0 9 Gamma-Hydroxphenylbutazone (NA) Phenylbutazone (NA) Oxyphenbutazone (4) 0 3 Glycopyrrolate (3) 5 0 Ipratropium (3) 2 0 Lidocaine (2) 0 1 Lidocaine (2) 3-Hydroxylidocaine Monoethyl-glycinesylidine 1 0 Lidocaine (2) 3amp4-Hydroxylidocaine Monoethyl-glycinesylidine 0 1 Methocarbamol (4) 0 1 Methocarbamol (4) Guaifenesin (4) 2 0 Naproxen (4) 1 0 Oxilofrine 4 0 Pentoxifylline (4) 1 0 Phenylbutazone (NA)Oxyphenbutazone (4) 37 1 Procaine (3) 0 5 Ranitidine (5) 4 0 Theobromine (4) 0 7 TOTALS 102 46

Class (1) Drugs that have the highest potential to affect performance and have no generally accepted medical use in the racing animal

Class (2) Drugs that have a high potential to affect performance but less of a potential than drugs in Class I Class (3) Drugs that may or may not have generally accepted medical use in the racing animal but the pharmacology of which

suggests less potential to affect performance than drugs in Class 2

Class (4) Includes therapeutic medications that would be expected to have less potential to affect performance than those in Class 3 Class (5) Includes therapeutic medications for which concentration limits have been established by the racing jurisdictions as well as

certain miscellaneous agents and other medications as determined by the regulatory bodies

31

FIN

AN

CIA

L S

TATE

ME

NTS

DIVISION OF PARI-MUTUEL WAGERING SUMMARY OF STATE REVENUE FROM PARI-MUTUEL CARDROOM

AND SLOT ACTIVITIES FISCAL YEAR 20072008

State Revenue From Regular Performances Tax on Attendance $ 116982 Daily License Fees 3882120 Tax on Handle 19110317

State Revenue From Pari-Mutuel Performances $ 23109419

Other State Revenue Occupational Licenses $ 627372 Fingerprint Fees 281045 Escheated Tickets From Greyhound and Jai Alai (1) 1470310 Racing Scholarship Funds (1) 3303 PMW Trust Fund - Drug Fines 25975 Miscellaneous Revenue 104013 General Revenue Fund - Other Fines 36290

Other State Revenue $ 2548308

Total Pari-Mutuel State Revenue $ 25657727

State Revenue From Cardrooms Table Fees $ 875000 Gross Receipts(2) 9086385 Occupational Licenses 131741

Total State Revenue From Cardrooms $ 10093126

State Revenue From Slots CompulsiveAddictive Gambling Fee $ 750000 Facility License Fee 9000000 Slot Taxes(3)(4) 122891732 Fingerprint Fees 9678 Occupational Licenses 309920 Miscellaneous Revenue 4561 Miscellaneous Fines 60000

Total State Revenue From Slots $ 133025891

Total State Revenue Generated(5) $ 168776744

(1) Escheated tickets from greyhound racing and jai alai gaming and Racing Scholarship Funds are distributed to the Department of Education

(2) One-half of cardroom gross receipts is deposited into General Revenue (3) Slot taxes are distributed to the Department of Education (4) Pompano Park has requested a refund of $23 million for overpayment of Slot taxes for Fiscal

Year 20072008 Refund has been requested and will be processed by the Department of Education in Fiscal Year 20082009

(5) Total revenue and components thereof generated is on the accrual basis of accounting Total revenue and components thereof as as shown in the financial statements on page 34 is on the cash basis of accounting

32

DEPARTMENT OF BUSINESS amp PROFESSIONAL REGULATION DIVISION OF PARI-MUTUEL WAGERING

BALANCE SHEET SPECIAL REVENUE FUND

FOR FISCAL YEAR ENDED JUNE 30 2008

ASSETS2008 2007

Cash Cash with State Treasurer Investments at cost Accounts receivable Allowance for uncollectibles Interest receivable Due from state funds

$ 8782450 130253048 614648452 370224565

(47367) 3214765

11039242

$ 12865700222813082

2974720047251866437

(403691)75307163230584

TOTAL ASSETS $ 1138115155 $ 3472622875

LIABILITIES amp FUND EQUITY Liabilities Accounts payable Accrued salaries Due to other funds Due to other state agencies Due to general revenue Compensated Absences Deferred revenues

$ 31462691 5343391

19860800 6908508

72185753 352080

-

$ 2451476432118280

5007001118617783905919

130600-

Total Liabilities 136113223 152356440

Fund Equity Unreserved 1002001932 3320266435

Total Fund Equity 1002001932 3320266435

TOTAL LIABILITIES amp FUND EQUITY $ 1138115155 $ 3472622875

The financial statements and notes are for informational purposes only

33

DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION DIVISION OF PARI-MUTUEL WAGERING

STATEMENT OF REVENUES EXPENDITURES amp CHANGES IN FUND BALANCE - BUDGET amp ACTUAL SPECIAL REVENUE FUND

FOR FISCAL YEAR ENDED JUNE 30 2008

FINAL 2008 2007 BUDGET ACTUAL VARIANCE ACTUAL

REVENUES Fees Charges Commissions and Sales $ 1462968000 $ 1510423993 $ 47455993 $ 1848846680 Licenses and Permits 88230000 75755065 (12474935) 77772299 Taxes 14652040100 14709972807 57932707 7556712852 Fines Forfeits Judgments and Settlements 4117800 8773932 4656132 10192871 Interest and Dividends Net 53744700 60790502 7045802 96755032 Transfers In - - - 3230584 Miscellaneous Receipts 7506100 12204044 4697944 9178523

Total Revenues 16268606700 16377920343 109313643 9602688841

EXPENDITURES CURRENT OPERATING Salaries 579678900 533903674 45775226 463518647 Other Personal Services 184418800 168853792 15565008 178434171 Other Operating Expenditures 97523500 84325982 13197518 72283850 Operation of Motor Vehicles 5500000 4847937 652063 2585300 Risk Management 16085600 16085600 21327300 GampAState University System - - - 30000000 State Attorney-Slots 23188500 - 23188500 -Tax Collection Equalization 72500 - 72500 -PMW Lab Services 236000000 236000000 - 236000000 PMW Compliance System 29647600 29647600 - 28524598 TrDMSHR SVCSSTW Contract 5828400 - 5828400 5785000 Cardroom Tax Distribution 85500000 67702156 17797844 55541702 Compulsive Gambling Prevention 141337500 125960114 15377386 88470124 OPERATING CAPITAL OUTLAY 4283200 3877015 406185 2830286 Acquisition of Motor Vehicles 7885000 7885000 - 2870000 Assessment for Fingerprinting 65988000 29746050 36241950 38680327 Service Charge to General Revenue 370000000 293760648 76239352 334561292 Refunds 120000000 6209831 113790169 502671 Transfer to FDLE Slots Investigation 321759200 310000000 11759200 291580000 Transfers to Other Funds 17917534500 12439618141 5477916359 4975167341 Transfers to General Revenue 5340000000 4350000000 990000000 846632576

Total Expenditures 25552231200 18692337940 6859893260 7675295185

Excess (Deficiency) of Revenues Over (9283624500) (2314417597) 6969206903 1927393656 (Under) Expenditures

FUND BALANCE JULY 1 2007 - 3316419529 3316419529 1392872779

FUND BALANCE JUNE 30 2008 $ (9283624500) $ 1002001932 $ 10285626432 $ 3320266435 (1) (1)

(2) (1) Does not include budget of $ 45000000 for category 190000 Investments Actual expenditures for category 190000 were

closed into the investment account (2) An adjustment of $3846906 was made to the beginning fund balance due to adjustments made by the Department

of Financial Services The financial statements and notes are for informational purposes only

34

C

AR

DR

OO

M P

AR

I-MU

TUE

L A

ND

SLO

T S

TATU

TE M

ATR

IX

STATUTE TOPIC GREYHOUND JAI ALAI THOROUGHBRED HARNESS QUARTER HORSE

FEES

Daily License Fees On Live

On-track Handle

$80 per race 5500951(1)(a) $40 per game 5500951(1)(a) $100 per race 5500951(1)(a) $100 per race 5500951(1)(a) $100 per race 5500951(1)(a)

Daily License Fees On

Simulcast Handle

$80 per race but not to exceed $500 per day 5500951(1)(a)

$40 per game but not to exceed $500 per day 5500951(1)(a)

$100 per race but not to exceed $500 per day 5500951(1)(a)

$100 per race but not to exceed $500 per day 5500951(1)(a)

$100 per race but not to exceed $500 per day 5500951(1)(a)

Cardroom Table Fees

Annual fee for each facility is $1000 for each table to be operated at the cardroom 849086(5)(d)

Annual fee for each facility is $1000 for each table to be operated at the cardroom 849086(5)(d)

Annual fee for each facility is $1000 for each table to be operated at the cardroom 849086(5)(d)

Annual fee for each facility is $1000 for each table to be operated at the cardroom 849086(5)(d)

Annual fee for each facility is $1000 for each table to be operated at the cardroom 849086(5)(d)

TAXES

Tax On Admissions

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a)

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a)

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a)

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a)

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a)

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c)

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c)

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c)

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c)

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c)

15 of admission charge or 10 cents whichever is greater for entrance to the cardroom This tax only applies if a separate admission fee is charged for entry into the cardroom facility If a single admission fee is charged allowing entry to both or either the pari-mutuel facility and the cardroom facility the tax is payable only once and shall be payable pursuant to Chapter 550 849086(13)(b)

15 of admission charge or 10 cents whichever is greater for entrance to the cardroom This tax only applies if a separate admission fee is charged for entry into the cardroom facility If a single admission fee is charged allowing entry to both or either the pari-mutuel facility and the cardroom facility the tax is payable only once and shall be payable pursuant to Chapter 550 849086(13)(b)

15 of admission charge or 10 cents whichever is greater for entrance to the cardroom This tax only applies if a separate admission fee is charged for entry into the cardroom facility If a single admission fee is charged allowing entry to both or either the pari-mutuel facility and the cardroom facility the tax is payable only once and shall be payable pursuant to Chapter 550 849086(13)(b)

15 of admission charge or 10 cents whichever is greater for entrance to the cardroom This tax only applies if a separate admission fee is charged for entry into the cardroom facility If a single admission fee is charged allowing entry to both or either the pari-mutuel facility and the cardroom facility the tax is payable only once and shall be payable pursuant to Chapter 550 849086(13)(b)

15 of admission charge or 10 cents whichever is greater for entrance to the cardroom This tax only applies if a separate admission fee is charged for entry into the cardroom facility If a single admission fee is charged allowing entry to both or either the pari-mutuel facility and the cardroom facility the tax is payable only once and shall be payable pursuant to Chapter 550 849086(13)(b)

Tax On Cardroom Gross Receipts

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts 849086(13)(a)

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts 849086(13)(a)

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts 849086(13)(a)

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts 849086(13)(a)

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts 849086(13)(a)

This matrix represents a summary of 2007 Statutes Please refer to the cite noted by statutory topic for specific language governing pari-mutuel wagering

35

STATUTE TOPIC GREYHOUND JAI ALAI THOROUGHBRED HARNESS QUARTER HORSE

Tax On Live On-track Handle

55 of handle except for charity perfomances which is 76 of handle 5500951(3)(b)1

Effective July 1 2000 a permitholder may not be taxed at a higher rate than 2 5500951(3)(d)

05 of handle 55009515(2)(a) 05 of handle 55009512(2)(a) 1 of handle 5500951(3)(a)

Tax On Simulcast Handle

Allows permitholders to receive greyhound races from out-of-state and are subject to taxation under 5500951 and 55009511 5503551(4)

Allows permitholders to receive jai alai games from out-of-state and are subject to taxation under 5500951 and 55009511 5503551(4)

Allows permitholders to receive horse races from out-of-state and are subject to taxation under 5500951 55009512 and 55009515 5503551(3) through 5503551(3)(c)

Allows permitholders to receive horse races from out-of-state and are subject to taxation under 5500951 55009512 and 55009515 5503551(3) through 5503551(3)(c)

Allows permitholders to receive horse races from out-of-state and are subject to taxation under 5500951 55009512 and 55009515 5503551(3) through 5503551(3)(c)

Tax On Intertrack and Intertrack

Simulcast Handle

55 of intertack and intertrack simulcast handle except for the intertrack handle from charity performances at a guest track within the market area of the host the tax is 76

71 of intertrack and intertrack simulcast handle 5500951(3)(b)2 and 5500951(3)(c)1

2 of intertrack handle 5500951(3)(c)1

33 of intertrack handle 5500951(3)(c)1

2 of intertrack handle 5500951(3)(c)1

5500951(3)(b)1 and 5500951(3)(c)1

05 of intertrack and intertrack simulcast handle if the guest is located outside market area of host and within market area of thoroughbred track conducting a live meet 5500951(3)(c)1

39 of intertrack and intertrack simuclast handle for permitholders located in an area of the state where there are only 3 greyhound permitholders located in 3 contiguous counties 5500951(3)(c)2

39 of intertrack and intertrack simulcast handle for greyhound permitholders located in the same market area as specified in 550615(6) or (9) 5500951(3)(c)2

05 of intertrack and intertrack simulcast handle if the guest is located outside market area of host and within market area of thoroughbred track conducting a live meet 5500951(3)(c)1

33 of intertrack and intertrack simulcast handle if permitholder restricted from operating live on a year-round basis and tax paid on intertrack handle exceeds that paid during 9293 State Fiscal Year 55009511(3)(a)

61 of intertrack and intertrack simulcast handle for jai alai permitholders located in the market area as specified in 550615(6) or (9) until the tax paid on intertrack handle in the current state fiscal year exceeds that paid during 9293 State Fiscal Year then tax on handle is 23 5500951(3)(c)2

24 of intertrack simulcast handle 5500951(3)(c)1 and 55009515(5)

05 of intertrack and intertrack simulcast handle if host and guest are thoroughbred permitholders or if the guest is located outside market area of host and within market area of thoroughbred track conducting a live meet 5500951(3)(c)1

05 of intertrack simulcast handle if guest track is a thoroughbred track located more than 35 miles from host track 55009515(5)

15 of intertrack simulcast handle 5500951(3)(c)1

05 of intertrack and intertrack simulcast handle if the guest is located outside market area of host and within market area of thoroughbred track conducting a live meet 5500951(3)(c)1

24 of intertrack simulcast handle 5500951(3)(c)1 and 55009515(5)

05 of intertrack and intertrack simulcast handle if the guest is located outside market area of host and within market area of thoroughbred track conducting a live meet 5500951(3)(c)1

OUTS (ESCHEATS)

Live On-track Handle

Paid to the State of Florida 5501645(2) Paid to the State of Florida 5501645(2) Retained by permitholder 5502633(3) Paid to Florida Standardbred Breedersrsquo and Ownersrsquo Association (FSBOA) 55026165(1) and 5502633(2)(a)

Paid to Florida Quarter Horse Breedersrsquo and Owners Association (FQHBOA) 55026165(1) and 5502633(2)(b)

Escheats from Arabian races are paid to Florida Arabian Horse Racing Promotion Fund 5502633(2)(c)

This matrix represents a summary of 2007 Statutes Please refer to the cite noted by statutory topic for specific language governing pari-mutuel wagering

36

STATUTE TOPIC GREYHOUND JAI ALAI THOROUGHBRED HARNESS QUARTER HORSE

TAX CREDITS amp EXEMPTIONS

(excluding charity performances

unless otherwise

Tax exemption of $360000 per state fiscal year or $500000 for 3 permitholders that held a full live schedule in 1995 and closest to another state authorizing greyhound racing

A permitholder that has incurred tax on handle and admissions that exceeds its operating earnings is entitiled to credit the excess amount of taxes against its next ensuing meets 55009511(1)(b)

Permitholders are allowed a credit of up to 1 of the paid taxes for the previous taxable year The credit if taken is applied against taxes on live handle due for a taxable year under this section and

noted) 55009514(1) is paid directly to the Jockeys Guild by the permitholders 55009515(6)

Tax credit each state fiscal year equal to daily license fee on live races in previous state fiscal year 5500951(1)(a)

Allows each permitholder that cannot utilize the full amount of the tax exemption or daily license fee tax credit to transfer the unused portion to a greyhound permitholder acting as a host track for intertrack wagering 5500951(1)(b)

Tax credit each state fiscal year in an amount equal to the amount remitted in escheated tickets in prior state fiscal year 5501647

Tax credit each state fiscal year equal to 25 of amount remitted in escheated tickets in prior state fiscal year Funds equal to the tax credit shall be paid by the permitholder to the National Association of Jai Alai Frontons 5501646

$30000 per performance exemption if live handle during the preceding state fiscal year was less than $15 million This exemption applies to charity performances 55009511(2)(a)1

A permitholder conducting fewer than 100 performances in any calendar year shall pay to the state the same aggregate amount of daily license fees on live games admissions tax and tax on live handle as that paid during the most recent prior calendar year in which at least 100 live performances were conducted 55009511(4)

CHARITY PERFORMANCES

Maximum of 5 days 5500351(1)

Permitholders are allowed to conduct 1 additional day to be designated as ldquoGreyhound Adopt-A-Pet Day Proceeds are paid to bona fide organizations that promote the adoption of greyhounds 5501648(2)

Maximum of 5 days 5500351(1)

Permitholders are allowed to conduct 2 additional performances known as ldquoRetired Jai Alai Playersrsquo Charity Dayrdquo for a fund to benefit retired jai alai players 5500351(8)

Maximum of 5 days 5500351(1)

One additional scholarship day to tracks located in Hillsborough County for the benefit of Pasco-Hernando Community College 5500351(6)(a) and 5500351(6)(b)

Maximum of 5 days 5500351(1) Maximum of 5 days 5500351(1)

Permitholders shall pay from any source including charity performances not less than 10 of tax credit from escheated tickets to a bona fide greyhound adoption program 5501647

This matrix represents a summary of 2007 Statutes Please refer to the cite noted by statutory topic for specific language governing pari-mutuel wagering

37

STATUTE TOPIC STATUTE REFERENCE SUMMARY

FEES

Slot License Fee 551106(1)(a) FS Annual fee for each slot machine facility is $3 million paid with the initial license application and annuall thereafter on the anniversary date of the issuance of the initial license

Compulsive or Addictive Gambling Prevention Program Fee 551118(3) FS Annual fee for each slot machine facility is $250000 paid at the same time the annual

license fee is due and annual thereafter

TAXES

Tax on Slot Revenue 551106(2)(a) and 551006(3) FS

50 of slot machine revenues which is the total of all cash and property received by the slot machine licensee from the operation of slot machines less the amount of cash cash equivalents credits and prized paid to winners of slot machine gaming shall be remitted by 3 pm Wednesday for the preceeding week ending Sunday

FINES

Failure to Pay Slot Tax Fine 551106(4) FS Up to $10000 for each day tax payment is not remitted timely

Civil Fine 551107(11) FS The division may impose a civil fine of up to $5000 fpr each violation of this chapter or the rules of the division

False Statement Fine 551109(1) FS

Up to a $10000 fine or civil penalty for any person who knowingly makes or causes to be made or aids assists or procures another to make a false statement in any report disclosure application or any document required under Chapter 551 or any rule adopted under Chapter 551

Unauthorized Possession of Slot Machines Fine 551109(2) FS

Up to a $10000 administrative fine or civil penalty for any person who possesses a slot machine without the license required by Chapter 551 or who possesses a slot machine at any location other than at the slot machines licensees facility

PENALTIES

Slot Machine Licensee Civil Penalities 551117 FS Up to a $100000 civil penalty for each count or separate offense against the slot machine

licensee for violation of Chapter 551 or any rule adopted by the division

This matrix represents a summary of 2008 Statutes Please refer to the cite noted by statutory topic for specific language governing pari-mutuel wagering

38

  • Table of Contents 2007-2008pdf
  • Overview 2007-2008pdf
  • Division Overview 2007-2008 (2-4-09)pdf
    • THE DIVISION OF PARI-MUTUEL WAGERING
    • OFFICE OF AUDITING
    • OFFICE OF OPERATIONS
    • OFFICE OF REVENUE AND FINANCIAL ANALYSIS
      • Events Shaping 2007-2008pdf
        • Events Shaping the 20072008 RacingGaming Season in Florida
          • Fiscal Years Comparative Data 2007-2008pdf
            • Total Paid
            • Total
            • Pari-Mutuel
            • Handle
            • State Revenue
            • as a Percent
            • of Handle
              • PMW Graphs 2007-2008pdf
              • PMW Handle Statistics 20072008pdf
              • Guest Handle by Host 2007-2008pdf
              • Charity-scholarship 2007-2008pdf
                • RACING SCHOLARSHIP TRUST FUND
                • ABANDONED WINNING TICKETS
                  • Cardroom Statistics 2007-2008pdf
                    • Sheet1
                      • Cardroom Revenue 20072008pdf
                      • Slot Comparative Data 2007-2008 (12-15-08)pdf
                      • Slot Revenue Per Machine 0708pdf
                        • TOTAL LINE (3)
                          • Facilities Map with 21 cardrooms (As of 11-18-08)pdf
                          • Permitholder Contact amp Operating In 77th annual rpt (as of 12-24-08)pdf
                          • Promotional Programs for FL Horses 20072008docpdf
                          • Drug Positives Data 2007-2008pdf
                            • Sheet1
                              • State Revenue Summary 0708pdf
                                • 20062007
                                  • Financial Statements (Page 1) 20072008pdf
                                  • Financial Statements (Page 2) 20072008pdf
                                  • PMW Statute Matrix 2007-2008pdf
                                  • Slot Statute Matrix 2007-2008pdf
                                    • Sheet1
                                      • Events Shaping 2007-2008pdf
                                        • Events Shaping the 20072008 RacingGaming Season in Florida
                                          • Events Shaping 2007-2008pdf
                                            • Events Shaping the 20072008 RacingGaming Season in Florida
                                              • Division Overview 2007-2008 (2-23-09)pdf
                                                • THE DIVISION OF PARI-MUTUEL WAGERING
                                                • OFFICE OF AUDITING
                                                • OFFICE OF OPERATIONS
                                                • OFFICE OF REVENUE AND FINANCIAL ANALYSIS
Page 12: Florida Departmentof Busines Division of Pari-Mutuel ......jai alai games, and cardroom poker games. Additionally, slot machine gaming at pari-mutuel facilities is ... is intended

STA

TIS

TIC

AL

SE

CTI

ON

FISCAL YEARS COMPARATIVE DATA

Beginning with the 19311932 Fiscal Year the state began collecting taxes on pari-mutuel wagering In most recent years pari-mutuel handle has steadily declined During that initial year the pari-mutuel industry operated 462 racing days in Florida which resulted in state revenue of $737301 total paid attendance of 1157161 and total pari-mutuel handle of $17365424

Since Fiscal Year 19311932 approximately $684 billion in pari-mutuel handle wagered resulted in nearly $43 billion in state revenue This fiscal year total handle was approximately $13 billion and state revenue was $257 million from 4857 cumulative operating days

Over the last ten years pari-mutuel wagering has experienced a 209 percent decline in handle and total state revenue has decreased 592 percent even with a 28 percent increase in the number of racing days Shown below is a summary of pari-mutuel handle and state revenue for Fiscal Years 19981999 through 20072008

PARI-MUTUEL HANDLE AND STATE REVENUE SUMMARY

Fiscal Year

19981999

19992000

20002001

20012002

20022003

20032004

20042005

20052006

20062007

20072008

Number of Racing Days

4725

4674

4592

4614

4365

4459

4424

4993

5592

4857

Total Paid Attendance

3621059

3437073

3040755

2836869

2742429

2804583

2135044

2066192

2351126

1419748

Total Pari-Mutuel

Handle

$1698689089

$1743358947

$1700704003

$1696360808

$1634786514

$1539122995

$1489330477

$1514758761

$1480427370

$1343912504

Total State Revenue (1)

$62934837

$59785130

$36819451

$37114026

$34335380

$34218813

$33199857

$35178969

$30214151

$25657727

State Revenue as a Percent

of Handle

371

343

217

219

210

222

223

232

204

191

(1) Beginning 20062007 this figure includes state revenue from pari-mutuel performances and other state revenue and does not include any state revenue from cardroom and slot operations

Note Beginning 19971998 data from charityscholarship performances are included in the number of racing days and total pari-mutuel handle

7

_- I I I I

--- I I I I

--- I I I I _- I I I I

----- I I I I - I I I I -

- I I I I -

- I I I I

- I I I I I I I I

lI I I

lI I I

lI I I

Jf I I

~ I I

~ I I

lr I I

lr I I

- I I

HISTORICAL PARI-MUTUEL WAGERING ACTIVITY Fi

scal

Yea

r

2008

2007

2006

2005

2004

2003

2002

2001

2000

1999

0 200

Jai Alai Total Handle

400

Pari-Mutuel Handle by Industry Fiscal Years 19981999-20072008

600 800 1000 1200 Handle ($ in millions)

Greyhound Total Handle Horse Total Handle

1400 1600

Total Handle

1800

Fisc

al Y

ear

2008

2007

2006

2005

2004

2003

2002

2001

2000

1999

0 5 10

Jai Alai State Revenue

15

State Tax Revenue by Industry Fiscal Years 19981999-20072008

20 25 30 35 40 45 50

State Revenue ($ in millions)

Horse State Revenue Greyhound State Revenue

55 60 65

Total State Revenue

70

8

I

- I

- I

- I

- I

- I

- I

- I

- I

- I

I

-- I I

-- I I I

- I I I

- I I I

- I - I I

- I - I I

-- I - I

-- I - I

-- I I

-

HISTORICAL PARI-MUTUEL WAGERING ACTIVITY Fi

scal

Yea

r

2008

2007

2006

2005

2004

2003

2002

2001

2000

1999

0 200

Simulcast

Total Pari-Mutuel Handle ALL PERMITHOLDERS

Fiscal Years 19981999-20072008

400 600 800 1000 1200 1400 1600 Handle ($ in millions)

Intertrack Simulcast Intertrack LiveOntrack Total Handle

1800

Fisc

al Y

ear

2008

2007

2006

2005

2004

2003

2002

2001

2000

1999

00 05 10

Total Tax as a Percentage of Handle ALL INDUSTRIES

Fiscal Years 19981999-20072008

15 20 25 30 35 40 45 50 55 60

Effective Tax Rate

Jai Alai Horse Greyhound

65

9

I I I I I I I

7 I I I I I I I

I I I I I I I I I I I I I I I I

7 I I I I I I I I I I I I I I

7 I I I I I I I

I I I I I I I

7 I I I I I I I I I I I I I I

I I I I I I I I I I I I I I I

-I I I I I I I I

I I I I I I I I -

I I I I I I I I -

I I I I I I I I -

I I I I I I I I -

I I I I I I I I -

I I I I I I I I -

I I I I I I I I

I I I I I I I I -I I I I

HISTORICAL PARI-MUTUEL WAGERING ACTIVITY

0 500 1000 1500 2000 2500 3000 3500 4000 4500 5000 5500 6000 6500 7000

Performances

1999

2000

2001

2002

2003

2004

2005

2006

2007

2008

Fisc

al Y

ear

Number of Pari-Mutuel Performances Fiscal Years 19981999-20072008

Horse Performances Jai Alai Performances Greyhound Performances Total Performances

0 10 20 30 40 50 60 70 80 90 100 110 120 130

Purses Paid ($ in millions)

1999

2000

2001

2002

2003

2004

2005

2006

2007

2008

Fisc

al Y

ear

Purses Paid Fiscal Years 19981999-20072008

Greyhound Purses Paid Horse Purses Paid Total Purses Paid

10

COMPONENTS OF PARI-MUTUEL HANDLE FROM PERFORMANCES

Fiscal Year 20072008

Greyhound Racing Associations Bet Miami Greyhounds Daytona Beach Kennel Club Inc Derby Lane Ebro Dog Track Flagler Greyhound Track Jacksonville Kennel Club Inc Jefferson County Kennel Club Inc Mardi Gras Racetrack and Gaming Center Melbourne Greyhound Park LLC Naples-Ft Myers Greyhound Track Orange Park Kennel Club Inc Palm Beach Kennel Club Penn Sanford LLC dba Sanford-Orlando Kennel Club Pensacola Greyhound Track Inc SOKC LLC dba Sanford-Orlando Kennel Club Sarasota Kennel Club Inc St Johns Greyhound Park Tampa Greyhound Track

Total Greyhound Tracks

Jai Alai Frontons Dania Jai Alai Ft Pierce Jai Alai Hamilton Jai Alai and Poker Miami Jai Alai Ocala Jai Alai Orlando-Seminole Jai Alai Summer Jai Alai Summersport Enterprises Ltd

Total Jai Alai Frontons

Thoroughbred Racing Associations Calder Race Course Inc Gulfstream Park Racing Association Inc Tampa Bay Downs Inc Tropical Park Inc

Total Thoroughbred Tracks

Harness Racing Associations Isle Casino and Racing at Pompano Park

TOTAL FOR ALL TRACKS AND FRONTONS

Permitholder Daily Revenues From

License Tax on Total Paid Pari-Mutuel Public Fee Handle To Charities Handle Pool

$157860 $557835 $46373 $3876890 $15130795 80000 115146 41250 3805493 10349152 88000 555840 211294 11145469 38266449

264480 172623 22216 851124 3006195 372100 992214 37588 5301141 21930356 50240 305108 186196 5308979 18720666

206480 104677 9533 364141 1587986 98720 347606 47543 4316571 15154299 18800 2144 2858 81254 259326

253680 980923 94205 7281190 28498722 13200 0 138830 5113310 16853836

328900 2365688 153267 18307505 68041622 2080 1780 0 1231564 4135228

87200 72335 0 692751 2462394 11200 0 31056 1282295 4427694 81760 148147 49764 2490255 9312555

122740 829104 164593 7692885 28166381 106000 638687 145493 6237388 22738813

$2343440 $8189857 $1382059 $85380205 $309042469

$130840 $0 $5160 $4294146 $13380674 14080 0 2 87947 267669 32000 0 0 (30711) 3281

118800 0 8100 4751344 13424214 13840 0 0 45509 160224 45880 0 2170 404278 1483017

111120 0 12083 4286504 12591640 93320 0 3243 3021542 9903662

$559880 $0 $30758 $16860559 $51214381

$204700 $4219367 $358053 $61841304 $247966283 136800 2207273 238706 42628999 157782609 173500 1815338 129183 25238099 100212769 103200 1740114 287786 27560457 111094972

$618200 $9982092 $1013728 $157268859 $617056633

360600 938368 25141 17737336 63907939

$3882120 $19110317 $2451686 $277246959 $1041221422

Total Handle

$19769753 14391041 50267052 4316638

28633399 24571189 2272817

19964739 364382

37108720 22119176 89196982 5370652 3314680 5752245

12082481 36975703 29866381

$406338030

$17810820 369698

4570 18302458

219573 1935345

17001347 13021767

$68665578

$314589707 202994387 127568889 140786529

$785939512

82969384

$1343912504

11

TOTAL STATE REVENUE FROM PERFORMANCES

ITW ITW SIM CHARITY

PERFORMANCES Daily Total Live Daily Total Simulcast Daily TOTAL TAXES

Fiscal Year 20072008 Tax on License Taxes and License Taxes and License and FEES Handle Fee Fees Collected Fee Fees Collected Fee COLLECTED

Greyhound Racing Associations Bet Miami Greyhounds $125816 $93440 $219256 $217114 $56000 $273114 $149645 $65260 $8420 $715695 Daytona Beach Kennel Club Inc 76519 66080 142599 0 0 0 38627 0 13920 195146 Derby Lane 232337 74080 306417 0 0 0 323503 0 13920 643840 Ebro Dog Track 172623 252240 424863 0 0 0 0 0 12240 437103 Flagler Greyhound Track 264729 237840 502569 325439 125500 450939 384364 17682 8760 1364314 Jacksonville Kennel Club Inc 93588 37040 130628 0 0 0 211520 0 13200 355348 Jefferson County Kennel Club Inc 104677 200240 304917 0 0 0 0 0 6240 311157 Mardi Gras Racetrack and Gaming Center 89049 62720 151769 112358 27500 139858 107298 38901 8500 446326 Melbourne Greyhound Park LLC 2144 14000 16144 0 0 0 0 0 4800 20944 Naples-Ft Myers Greyhound Track 608566 240960 849526 0 0 0 372357 0 12720 1234603 Orange Park Kennel Club Inc 0 0 0 0 0 0 0 0 13200 13200 Palm Beach Kennel Club 1092958 314480 1407438 258 500 758 1272472 0 13920 2694588 Penn Sanford LLC dba Sanford-Orlando Kennel Club 1780 2080 3860 0 0 0 0 0 0 3860 Pensacola Greyhound Track Inc 72335 87200 159535 0 0 0 0 0 0 159535 SOKC LLC dba Sanford-Orlando Kennel Club 0 0 0 0 0 0 0 0 11200 11200 Sarasota Kennel Club Inc 148147 72800 220947 0 0 0 0 0 8960 229907 St Johns Greyhound Park 257580 108960 366540 62 80 142 571424 38 13700 951844 Tampa Greyhound Track 276322 92080 368402 0 0 0 362365 0 13920 744687

Total Greyhound Tracks $3619170 $1956240 $5575410 $655231 $209580 $864811 $3793575 $121881 $177620 $10533297

Jai Alai Frontons Dania Jai Alai $0 $128760 $128760 $0 $0 $0 $0 $0 $2080 $130840 Ft Pierce Jai Alai 0 13440 13440 0 0 0 0 0 640 14080 Hamilton Jai Alai and Poker 0 32000 32000 0 0 0 0 0 0 32000 Miami Jai Alai 0 117680 117680 0 0 0 0 0 1120 118800 Ocala Jai Alai 0 13840 13840 0 0 0 0 0 0 13840 Orlando-Seminole Jai Alai 0 42480 42480 0 0 0 0 0 3400 45880 Summer Jai Alai 0 110000 110000 0 0 0 0 0 1120 111120 Summersport Enterprises Ltd 0 92280 92280 0 0 0 0 0 1040 93320

Total Jai Alai Frontons $0 $550480 $550480 $0 $0 $0 $0 $0 $9400 $559880

Thoroughbred Racing Associations Calder Race Course Inc $104359 $108300 $212659 $360227 $85500 $445727 $357344 $3397437 $10900 $4424067 Gulfstream Park Racing Association Inc 189920 77100 267020 144763 52000 196763 538374 1334216 7700 2344073 Tampa Bay Downs Inc 119157 93600 212757 55058 71500 126558 447166 1193957 8400 1988838 Tropical Park Inc 67324 57900 125224 120466 37000 157466 221120 1331204 8300 1843314

Total Thoroughbred Tracks $480760 $336900 $817660 $680514 $246000 $926514 $1564004 $7256814 $35300 $10600292

Harness Racing Associations Isle Casino and Racing at Pompano Park 42939 172500 215439 122277 179500 301777 142554 630598 8600 1298968

$4142869 $3016120 $7158989 $1458022 $635080 $2093102 $5500133 $8009293 $230920 $22992437

LIVE SIMULCAST

Tax on Handle

TOTAL FOR ALL TRACKS AND FRONTONS

Tax on Handle

Tax on Handle

12

~~ TOTAL REGULAR AND CHARITYSCHOLARSHIP HANDLE

TOTAL ON-TRACK TOTAL CHARITY Fiscal Year 20072008 REGULAR SCHOLARSHIP TOTAL

Live Simulcast ITW ITWS HANDLE Live Simulcast ITW ITWS HANDLE HANDLE Greyhound Racing Associations

Bet Miami Greyhounds $3833669 $8186102 $5194870 $1814603 $19029244 $196027 $279947 $198800 $65735 $740509 $19769753 Daytona Beach Kennel Club Inc 8965786 0 4835225 0 13801011 476535 0 113495 0 590030 14391041 Derby Lane 19469861 0 27585376 0 47055237 1629919 0 1581896 0 3211815 50267052 Ebro Dog Track 4024328 0 0 0 4024328 292310 0 0 0 292310 4316638 Flagler Greyhound Track 6865777 8916036 11784845 477450 28044108 194921 182966 191590 19814 589291 28633399 Jacksonville Kennel Club Inc 5648512 0 15977689 0 21626201 958575 0 1986413 0 2944988 24571189 Jefferson County Kennel Club Inc 2147387 0 0 0 2147387 125430 0 0 0 125430 2272817 Mardi Gras Racetrack and Gaming Center 5339206 5561303 6553391 1742787 19196687 227427 247812 210221 82592 768052 19964739 Melbourne Greyhound Park LLC 326774 0 0 0 326774 37608 0 0 0 37608 364382 Naples-Ft Myers Greyhound Track 18381148 0 17109249 0 35490397 898219 0 720104 0 1618323 37108720 Orange Park Kennel Club Inc 4801506 0 14836862 0 19638368 646499 0 1834309 0 2480808 22119176 Palm Beach Kennel Club 32228122 4691 54225562 0 86458375 1267445 0 1471162 0 2738607 89196982 Penn Sanford LLC dba Sanford-Orlando Kennel Club 5370652 0 0 0 5370652 0 0 0 0 0 5370652 Pensacola Greyhound Track Inc 3314680 0 0 0 3314680 0 0 0 0 0 3314680 SOKC LLC dba Sanford-Orlando Kennel Club 5343612 0 0 0 5343612 408633 0 0 0 408633 5752245 Sarasota Kennel Club Inc 11427693 0 0 0 11427693 654788 0 0 0 654788 12082481 St Johns Greyhound Park 8688455 1132 25569200 980 34259767 656853 35651 1775288 248144 2715936 36975703 Tampa Greyhound Track 10596134 0 17004410 0 27600544 992429 0 1273408 0 2265837 29866381

Total Greyhound Tracks $156773302 $22669264 $200676679 $4035820 $384155065 $9663618 $746376 $11356686 $416285 $22182965 $406338030

Jai Alai Frontons Dania Jai Alai $6757107 $0 $10766965 $0 $17524072 $101995 $0 $184753 $0 $286748 $17810820 Ft Pierce Jai Alai 322073 0 0 0 322073 47625 0 0 0 47625 369698 Hamilton Jai Alai and Poker 4570 0 0 0 4570 0 0 0 0 0 4570 Miami Jai Alai 8157583 0 9916754 0 18074337 112451 0 115670 0 228121 18302458 Ocala Jai Alai 219573 0 0 0 219573 0 0 0 0 0 219573 Orlando-Seminole Jai Alai 1650402 0 0 0 1650402 284943 0 0 0 284943 1935345 Summer Jai Alai 7253454 0 9441821 0 16695275 161570 0 144502 0 306072 17001347 Summersport Enterprises Ltd 4755818 0 8120584 0 12876402 42089 0 103276 0 145365 13021767

Total Jai Alai Frontons $29120580 $0 $38246124 $0 $67366704 $750673 $0 $548201 $0 $1298874 $68665578

Thoroughbred Racing Associations Calder Race Course Inc $28216348 $72045482 $20618763 $167887236 $288767829 $3875484 $5752794 $2595863 $13597737 $25821878 $314589707 Gulfstream Park Racing Association Inc 37984083 28952547 36561065 78123591 181621286 6051713 3267574 4686871 7366943 21373101 202994387 Tampa Bay Downs Inc 23831381 11011575 31874047 51168043 117885046 2855206 656663 3419660 2752314 9683843 127568889 Tropical Park Inc 13464854 24093289 13839256 68208192 119605591 3160753 5077513 2442191 10500481 21180938 140786529

Total Thoroughbred Tracks $103496666 $136102893 $102893131 $365387062 $707879752 $15943156 $14754544 $13144585 $34217475 $78059760 $785939512

Harness Racing Associations Isle Casino and Racing at Pompano Park 8587725 24455443 4583236 43135142 80761546 465991 586381 250704 904762 2207838 82969384

$297978273 $183227600 $346399170 $412558024 $1240163067 $26823438 $16087301 $25300176 $35538522 $103749437 $1343912504 TOTAL FOR ALL TRACKS AND FRONTONS

ON-TRACK INTERTRACK INTERTRACK

13

TOTAL INTERTRACK WAGERING HANDLE BY GUEST

Fiscal Year 20072008 HOST PERMITHOLDER

BET MIAMI DERBY MARDI NAPLES-FT ORANGE PALM TAMPA GUEST FACILITY GREYHOUNDS DAYTONA LANE FLAGLER JACKSONVILLE GRAS MYERS PARK BEACH ST JOHNS GREYHOUND Greyhound Permitholders

Bet Miami Greyhounds $0 $320197 $522053 $1873321 $734696 $0 $732912 $171332 $2653670 $638505 $1061095 Daytona Beach Kennel Club Inc 1615503 0 1216806 485674 912428 1259791 611658 729306 2386598 1320392 750606 Derby Lane 544667 531756 0 1137788 1355439 713136 1876676 1316221 6189801 2142104 424324 Ebro Dog Track 0 0 1544204 0 132712 0 0 237560 873791 295657 768919 Flagler Greyhound Track 1863313 376651 1177705 0 708132 1993029 1250968 620715 4157527 1102814 871858 Jacksonville Kennel Club Inc 430304 764230 1892881 1486155 3395250 455663 2046646 3092876 4779286 5163777 1277721 Jefferson County Kennel Club Inc 0 0 1106909 0 500652 0 0 367389 0 754375 523383 Mardi Gras Racetrack and Gaming Center 0 173383 919445 1395277 31513 0 846620 451971 2094233 492218 0 Melbourne Greyhound Park LLC 120866 187735 642527 500406 359304 204608 711972 415152 2427931 657331 439604 Naples-Ft Myers Greyhound Track 344359 201779 1166263 1129393 403966 414918 0 444709 2947014 615076 670074 Orange Park Kennel Club Inc 457203 428460 2138015 471407 0 447727 1580300 0 2757550 0 1323773 Palm Beach Kennel Club 331335 267893 1741971 1484008 1422456 536756 1678806 1408358 0 2304419 1132490 Penn Sanford LLC dba Sanford-Orlando Kennel Club 42185 128933 1263696 175427 1390843 56063 749203 0 2339731 929328 1078437 Pensacola Greyhound Track Inc 0 0 0 0 1556828 0 0 1501860 0 2445089 0 SOKC LLC dba Sanford-Orlando Kennel Club 0 136278 1460782 17916 0 0 1200366 1112656 2350709 1009985 628560 Sarasota Kennel Club Inc 0 0 2794343 0 845857 0 1464099 680743 3992092 1265819 1580876 St Johns Greyhound Park 163222 252297 694747 466575 1453801 170318 568502 1395926 3227075 2095710 477565 Tampa Greyhound Track 316644 718625 5073411 1048070 1056231 446493 1607376 978959 4501893 1591192 2940790

Total Greyhound Permitholders $6229601 $4488217 $25355758 $11671417 $16260108 $6698502 $16926104 $14925733 $47678901 $24823791 $15950075

Jai Alai Permitholders Dania Jai Alai $429125 $0 $0 $0 $0 $1276948 $0 $0 $0 $0 $5547 Ft Pierce Jai Alai 100339 0 381557 271582 321939 124856 0 294208 2406445 482664 233847 Hamilton Jai Alai and Poker 157941 222141 588812 0 477027 185506 0 550517 828278 764400 330268 Miami Jai Alai 0 0 0 0 0 0 0 0 0 0 0 Ocala Jai Alai 58602 124485 308864 530700 270602 71637 255820 264022 1114630 471277 213271 Orlando-Seminole Jai Alai 0 0 0 0 0 0 0 0 0 0 0 Summer Jai Alai 0 0 0 0 0 0 0 0 0 0 0 Summersport Enterprises Ltd 109949 0 0 0 0 0 0 0 0 0 0

Total Jai Alai Permitholders $855956 $346626 $1279233 $802282 $1069568 $1658947 $255820 $1108747 $4349353 $1718341 $782933

Thoroughbred Permitholders Calder Race Course Inc $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 Gulfstream Park Racing Association Inc 0 0 0 0 0 0 0 0 0 0 0 Ocala Breeders Sales 0 0 370093 0 249776 0 0 235185 1113285 383067 197233 Tampa Bay Downs Inc 0 113877 2162188 0 384650 0 647429 401506 1842662 668413 1347577 Tropical Park Inc 0 0 0 0 0 0 0 0 0 0 0

Total Thoroughbred Permitholders $0 $113877 $2532281 $0 $634426 $0 $647429 $636691 $2955947 $1051480 $1544810

Harness Permitholders Isle Casino and Racing at Pompano Park 188451 0 0 0 0 231542 0 0 712523 0 0

TOTAL FOR ALL PERMITHOLDERS $7274008 $4948720 $29167272 $12473699 $17964102 $8588991 $17829353 $16671171 $55696724 $27593612 $18277818

Note Figures above include handle from charityscholarship performances

CO

NTIN

UED

ON

NEXT PA

GE

14

TOTAL INTERTRACK WAGERING HANDLE BY GUEST

scal Year 20072008Fi

GUEST FACILITY G

DANIA MIAMI SUMMER SUMMERSPORT

HOST PERMITHO

CALDER

LDER

GULFSTREAM PARK

TAMPA BAY DOWNS

TROPICAL PARK

POMPANO PARK

reyhound Permitholders Bet Miami Greyhounds $71455 $0 $0 $25308 $2143688 $0 $0 $1027407 $3217279 Daytona Beach Kennel Club Inc 370884 345355 342578 306303 6219441 2065226 3582421 2274939 2035961 Derby Lane 400206 1298627 1174660 263459 14341493 4553604 9231214 5623223 2387288 Ebro Dog Track 206059 0 0 158723 1655725 881390 461380 542785 0 Flagler Greyhound Track 0 0 0 0 3259551 2135726 29664 1234231 3439140 Jacksonville Kennel Club Inc 297686 461290 449578 203737 2770002 1062284 1486389 1086663 372800 Jefferson County Kennel Club Inc 118961 0 0 85971 0 0 0 0 0 Mardi Gras Racetrack and Gaming Center 171394 0 0 0 573637 1234654 42321 11218 2615036 Melbourne Greyhound Park LLC 718179 755821 715685 535087 8474187 3668978 4643641 3482257 782535 Naples-Ft Myers Greyhound Track 0 0 0 0 11388928 6214826 8361375 4907703 2010190 Orange Park Kennel Club Inc 176546 186694 213201 129328 1512972 419695 750773 274779 430038 Palm Beach Kennel Club 848458 936196 820191 632213 30944142 23306276 4142773 14610322 5946803 Penn Sanford LLC dba Sanford-Orlando Kennel Club 0 0 0 0 7383469 0 276649 669083 692069 Pensacola Greyhound Track Inc 0 0 0 0 773982 456119 765260 337408 0 SOKC LLC dba Sanford-Orlando Kennel Club 0 0 0 0 94737 2341357 3735226 1928848 870482 Sarasota Kennel Club Inc 0 0 0 0 8935731 3700307 5828683 3779169 954848 St Johns Greyhound Park 133286 271383 295950 99738 8155143 2954537 4327535 2972357 1527437 Tampa Greyhound Track

tal Greyhound Permitholders

305842 923442 874931 223579 8065750 2544039 5201448 3179327 1900483

To $3818956 $5178808 $4886774 $2663446 $116692578 $57539018 $52866752 $47941719 $29182389

Jai Alai Permitholders Dania Jai Alai $0 $1070874 $342315 $0 $1041847 $1387400 $40658 $308989 $3159556 Ft Pierce Jai Alai 174820 826347 827691 151636 5119725 2061530 2744884 1893526 842688 Hamilton Jai Alai and Poker 178401 63707 42454 130251 1157486 398501 724541 413077 59 Miami Jai Alai 1798880 0 0 365501 34545 178485 11806 139815 1039975 Ocala Jai Alai 244059 425447 463032 88189 2906187 970679 1851799 969720 527893 Orlando-Seminole Jai Alai 1516478 1362163 1300096 1294233 17003078 5123321 9319740 6138759 5516055 Summer Jai Alai 594269 0 0 1423895 484200 0 0 52935 920611 Summersport Enterprises Ltd 0 210554 870130 0 1523238 0 0 473522 2642604

Total Jai Alai Permitholders $4506907 $3959092 $3845718 $3453705 $29270306 $10119916 $14693428 $10390343 $14649441

Thoroughbred Permitholders Calder Race Course Inc $0 $0 $0 $0 $0 $0 $657951 $0 $0 Gulfstream Park Racing Association Inc 0 0 0 0 16936195 0 7820112 11772505 0 Ocala Breeders Sales 81731 237652 236304 52614 10097325 3809993 5775492 3730895 1002588 Tampa Bay Downs Inc 164752 656872 617527 132035 23225339 8488681 0 9993847 3386258 Tropical Park Inc

tal Thoroughbred Permitholders

0 0 0 0 0 30206293 4621554 0 653168

To

H

T

$246483 $894524 $853831 $184649 $50258859 $42504967 $18875109 $25497247 $5042014

arness Permitholders Isle Casino and Racing at Pompano Park 2379372 0 0 1922060 8477856 16574569 2778775 11160811 0

OTAL FOR ALL PERMITHOLDERS $10951718 $10032424 $9586323 $8223860 $204699599 $126738470 $89214064 $94990120 $48873844

CO

NTIN

UED

FRO

M PR

EVIOU

S PAG

E

TOTAL

$15192918 28831870 55505686 7758905

24221024 32975218 3457640

11052920 30443806 41220573 13698461 94495866 17175116 7836546

16887902 35822567 31703104 43498525

$511778647

$9063259 19260284 7213367 3569007

12130915 48573923 3475910 5829997

$109116662

$657951 36528812 27573233 54233613 35481015

$154474624

44425959

$819795892

Note Figures above include handle from charityscholarship performances

15

CHARITY AND SCHOLARSHIP PERFORMANCES

Each permitholder may operate up to five additional days designated as charity or scholarship days during their regular meet Proceeds from these additional days are paid to approved charities major state and private institutions of higher learning community colleges the Historic Resources Operating Trust Fund or the Board of Governors Operations and Maintenance Trust Fund A list of proposed recipients is submitted annually by the permitholder to the division Typically the amount contributed to charitable organizations is determined by calculating the amount of taxes due to the state had it been a regular performance A minimum of $2469657 was paid to charitable organizations during Fiscal Year 20072008 bringing the total proceeds disbursed since 1985 to $64738381

RACING SCHOLARSHIP TRUST FUND

The Board of Governors Operations and Maintenance Trust Fund within the Department of Education is used to provide scholarships to deserving students who are attending Floridas colleges and universities A total of $16872378 has been paid to this fund since the program began in 1949 The amount contributed to the fund this fiscal year is detailed below

Racing Scholarship Trust Fund Washington County Kennel Club Inc $3303

Total For 20072008 Fiscal Year $3303

ABANDONED WINNING TICKETS

Abandoned pari-mutuel tickets are winning tickets that remain uncashed for a period of one year The value of greyhound and jai alai abandoned tickets for live on-track races or games escheat to the state These funds are deposited into the State School Fund for the support and maintenance of Floridas public schools Since 1957 the total paid into this fund is $87881715 The amount collected in abandoned winning tickets for the State School Fund for this fiscal year is detailed below

Abandoned Winning Tickets Greyhound Permitholders $1317137 Jai Alai Permitholders $153173 Total For 20072008 Fiscal Year $1470310

In harness and quarter horse racing abandoned winning tickets are paid to the respective breedersrsquo associations Abandoned winning tickets from thoroughbred horse racing are retained by the permitholder

16

Ibull

CARDROOM COMPARATIVE DATA

During Fiscal Year 20072008 there were 21 licensed permitholders that operated a cardroom at their facility The number of cardroom tables increased from 469 in Fiscal Year 20062007 to 739 i n Fiscal Year 20072008 Cardroom gross receipts increased from $54208544 to $90863855 and as a result total state revenue increased from $5746355 in Fiscal Year 20062007 to $9961385 this fiscal year

Cardroom tax revenue is distributed 50 between the Pari-Mutuel Wagering Trust Fund and th e General Revenue Fund In accordance with Section 849086(13)(h) Florida Statutes one quarter o f the moneys deposited into the Pari-Mutuel Wagering Trust Fund must be distributed to counties an d municipalities that approved the cardroom In October 2008 the division distributed approximatel y $1135798 to the countiesmunicipalities

CARDROOM GROSS RECEIPTS AND TOTAL STATE REVENUE FISCAL YEARS 19981999 THROUGH 20072008

$0 $10 $20 $30 $40 $50 $60 $70 $80 $90

$100

Mill

ions

1998

1999

1999

2000

2000

2001

2001

2002

2002

2003

2003

2004

2004

2005

2005

2006

2006

2007

2007

2008

Cardroom Gross Receipts Total State Revenue

CARDROOM GROSS RECEIPTS AND STATE REVENUE SUMMARY

Fiscal Year Total Cardroom Gross Receipts

Gross Receipts Tax

Table Fees Collected

Total State Revenue (Gross Receipts Tax

plus Table Fees)

Total State Revenue as a

Percent of Gross Receipts

19981999 $4394499 $439351 $120500 $559851 1274 19992000 $3743212 $374321 $101500 $475821 1271 20002001 $3165525 $316552 $74500 $391052 1235 20012002 $2837775 $283778 $76000 $359778 1268 20022003 $2767231 $276723 $74500 $351223 1269 20032004 $18498426 $1849843 $250500 $2100343 1135 20042005 $38089764 $3808977 $238000 $4046977 1062 20052006 $44433359 $4443337 $264000 $4707337 1059 20062007 $54208544 $5420855 $325500 $5746355 1060 20072008 $90863855 $9086385 $875000 $9961385 1096

17

COMPONENTS OF CARDROOM REVENUE BY ASSOCIATION

scal Year 20072008Fi

Greyhound Racing Associations Daytona Beach Kennel Club Inc Derby Lane Ebro Dog Track Flagler Greyhound Track Jefferson County Kennel Club Inc Mardi Gras Racetrack and Gaming Center Melbourne Greyhound Park LLC Naples-Ft Myers Greyhound Track Orange Park Kennel Club Inc Palm Beach Kennel Club Sarasota Kennel Club Inc St Johns Greyhound Park Tampa Greyhound Track tal Greyhound PermitholdersTo

Jai Alai Permitholders DaniaSummersportFt Pierce Jai Alai Hamilton Jai Alai and Poker MiamiSummerJai Alai Ocala Jai Alai

Total Jai Alai Permitholders

Thoroughbred Racing Associations Gulfstream Park Racing Association Inc Tampa Bay Downs Inc tal Thoroughbred PermitholdersTo

Harness Racing Associations Isle Casino and Racing at Pompano Park

TAL FOR ALL PERMITHOLDERSTO

Tournament County Gross Gross Gross Table Fees Total Taxes

Municipality Receipts Receipts Receipts Tax Collected and Fees

Volusia 6398578 484861 688344 72000 760344 Pinellas 6061846 1609561 767141 50000 817141

Washington 3149083 74326 322341 22000 344341 Dade 4289859 40082 432994 18000 450994

Jefferson 1141104 50750 119185 22000 141185 Hallandale 2660545 41690 270223 40000 310223

Brevard 5032809 434380 546719 45000 591719 Lee 5695292 515065 621036 36000 657036

Town of Orange Park 1621387 10852 163224 80000 243224 Palm Beach 9211632 992646 1020428 68000 1088428

Sarasota 3938604 1624165 556277 32000 588277 St Johns 8104392 681412 878580 44000 922580

Hillsborough $2098756 291124 $238988 $22000 $260988 59403886 6850914 6625480 551000 7176480

Hallandale

1147983 244911 139289 26000 165289 St Lucie 921326 21501 94283 74000 168283 Hamilton 1846779 100570 194735 15000 209735

Dade 1330788 57541 138833 48000 186833 Marion 465574 7260 47283 56000 103283

5712450

431783 614423 219000 833423

Broward 3592724 252406 384513 25000 409513 Hillsborough 3299351 986607 428596 38000 466596

6892075 1239013 813109 63000 876109

Broward 9546654 787080 1033373 42000 1075373

$81555065 $9308790 $9086385 $875000 $9961385

(1) 18th of total gross receipts tax is distributed to counties or municipalities

Note Effective July 1 2007 the table fee collected is $1000 per table

18

SLOT COMPARATIVE DATA

Florida pari-mutuel facilities began slot machine operations in Broward County during the 20062007 Fiscal Year On January 29 2008 Miami-Dade County held a local referendum and passed slot machine gaming in their county

During Fiscal Year 20072008 the total amount wagered by patrons was $3023981126 Average daily revenue per slot machine was $182 Total net slot revenue was $241120630 In accordance with Section 551106(2)(a) Florida Statutes the tax rate on net slot machine revenue is 50 as a result the total taxes paid to the state was $120560316

bull Gulfstream Park Racing Association paid $19618764 in taxes representing 16 of the total taxes bull Mardi Gras Racetrack and Gaming Center paid $39550545 in taxes representing 33 of the total taxes and

bull Pompano Park Racing paid $61391007 in taxes representing 51 of the total taxes

Taxes paid on net slot machine revenue were accounted for by the division then immediately transferred to the Department of Educations Educational Enhancement Trust Fund

Gulfstream Operations Began 11152006

Mardi Gras Operations Began 12282006

Pompano Park Operations Began 04142007 TOTAL

FY 200607 FY 200708 FY 200607 FY 200708 FY 200607 FY 200708 FY 200607 FY 200708 Average Number of Machines 834 887 1150 1239 1500 1500 2281 3626 Number of Operating Days 228 366 185 366 78 366 228 366 Average Revenue per Machine $161 $121 $216 $174 $193 $224 $191 $182 Amount Wagered $322637778 $501200320 $517732918 $898612565 $273737770 $1624168241 $1114108466 $3023981126 Amount Won By Patrons $291991699 $458031144 $471834882 $816752882 $251151459 $1492832705 $1014978040 $2771616730

Promotional Credits $0 $3970805 $0 $2819819 $0 $4662829 $0 $11453454 30-Day Unclaimed Tickets $60109 $39156 $231437 $55817 $19988 $109307 $311533 $204280

Winnings withheld from Excluded Persons $0 $0 $0 $5408 $0 $0 $0 $5408 Net Slot Machine Revenue $30706188 $39237527 $46129473 $79101089 $22606298 $122782015 $99441960 $241120631

State Tax Revenue $15353094 $19618764 $23064737 $39550545 $11303149 $61391007 $49720980 $120560316 Permitholder Revenue $15353094 $19618764 $23064737 $39550545 $11303149 $61391007 $49720980 $120560316

FISCAL YEAR 20072008

NET SLOT MACHINE REVENUE PROMOTIONAL CREDITS AMOUNT WON BY PATRONS

Gulfstream $458031144

17

Pompano Park $1496832705

53 Mardi Gras

$816752882 30

Gulfstream $3970805

35

Mardi Gras $2819819

25

Pompano Park $4662829

40

Gulfstream $39237527

16

Mardi Gras $79101089

33

Pompano Park $122782015

51

19

I

_jl -

~ ------

--

__ T

- - -- --- -_IF ~

-

Daily Revenue per Machine Compared to Average Number of Machines For Fiscal Years 20062007 and 20072008

GULFSTREAM PARK RACING AND CASINO

$0 $50

$100 $150 $200 $250 $300 $350 $400 $450

Jul-0

6

Aug-06

Sep-06

Oct-06

Nov-06

Dec-06

Jan-07

Feb-07

Mar-07

Apr-07

May-07

Jun-07

Jul-0

7

Aug-07

Sep-07

Oct-07

Nov-07

Dec-07

Jan-08

Feb-08

Mar-08

Apr-08

May-08

Jun-08

Dai

ly R

even

ue p

er M

achi

ne

0 200 400 600 800 1000 1200 1400 1600 1800 2000

Ave

rage

Num

ber o

f Mac

hine

s

Revenue per Machine Machines

MARDI GRAS RACETRACK AND GAMING CENTER

ISLE CASINO AND RACING AT POMPANO PARK

$0 $50

$100 $150 $200 $250 $300 $350 $400 $450

Jul-0

6

Aug-06

Sep-06

Oct-06

Nov-06

Dec-06

Jan-07

Feb-07

Mar-07

Apr-07

May-07

Jun-07

Jul-0

7

Aug-07

Sep-07

Oct-07

Nov-07

Dec-07

Jan-08

Feb-08

Mar-08

Apr-08

May-08

Jun-08

Dai

ly R

even

ue p

er M

achi

ne

0 200 400 600 800 1000 1200 1400 1600 1800 2000

Ave

rage

Num

ber o

f Mac

hine

s

Revenue per Machine Machines

$0 $50

$100 $150 $200 $250 $300 $350 $400 $450

Jul-0

6

Aug-06

Sep-06

Oct-06

Nov-06

Dec-06

Jan-07

Feb-07

Mar-07

Apr-07

May-07

Jun-07

Jul-0

7

Aug-07

Sep-07

Oct-07

Nov-07

Dec-07

Jan-08

Feb-08

Mar-08

Apr-08

May-08

Jun-08

Dai

ly R

even

ue p

er M

achi

ne

0 200 400 600 800 1000 1200 1400 1600 1800 2000

Ave

rage

Num

ber o

f Mac

hine

s

Revenue per Machine Machines

ALL FACLITIES COMBINED

Dai

ly R

even

ue p

er M

achi

ne $450

$400 $350 $300 $250 $200 $150 $100

$50 $0

l-uJ6 6 6 6 6 7 7 7 7 7 70 -06

-0 -0 -0 -0 -0 -0 -0 -0 -07

-0 0 -g p t v c n b r r y n l- gu e c o e a e a p a u u uA S O N D J F M A JM J A

Revenue per Machine

7 8 807 7 7 7 8 8 8-0 -0 -0 -0 -0 -0 -0 -0 -08

-0p t v c n b r r y ne c o e a e a p a uS O N D J F M A M J

Machines

Ave

rage

Num

ber o

f Mac

hine

s 6000

5000

4000

3000

2000

1000

0

20

DA

TA B

Y A

SS

OC

IATI

ON

FA

CIL

ITY

Pari-Mutuel Facilities by Permit Type

Key

- 16 Greyhound Tracks

6 Jai-Alai Frontons

-0 0

-e

3 Thoroughbred Tracks

1 Harness Track

1 Limited lntertrack Wagering Permit (5506308 FS)

3 Division Regional Offices

21 Cardrooms

3 Slot Machine Gaming Facilities

middot1ton Jai Alai Ham1

P rce Jai Alai Fort 1e ____ ~

h Kennel Club Palm Beac

Dania I Summersport Jai Alai

Mardi Gras Racetrack Bet Miami

Gulfstream Park

Calder Tropical Park

J i Alai middot middot 1 Summer a M1am1

Flagler Greyhound

2008 October 01

21

GREYHOUND ASSOCIATIONS

Florida remains the leader in greyhound racing in the United States with 18 permitholders operating at 13 tracks throughout the state A total of 4479 performances including charity and scholarship performances were conducted during this past fiscal year a decrease of nine percent from the previous fiscal year

During Fiscal Year 20072008 handle wagered at live greyhound performances decreased by 12 percent Intertrack handle wagered on broadcasts of live Florida greyhound performances decreased by 12 percent Simulcast handle wagered on broadcasts of performances from outside the state decreased by 23 percent Intertrack simulcast handle wagered on broadcast of performances from outside the state increased by 12 percent Overall total handle decreased by 13 percent for the Florida greyhound industry

Total paid attendance decreased by 41 percent from the prior year The division reports only paid attendance and does not include free admissions or complimentary passes in its data Total greyhound revenue to the state decreased by 15 percent during Fiscal Year 20072008 The greyhound industry accounted for approximately 46 percent of Floridarsquos total revenue and 31 percent of total handle from pari-mutuel performances

Based on audits conducted by the division greyhound permitholders paid $29048989 in purses during Fiscal Year 20072008 which excludes stakes fees and sponsor contributions The races conducted during the past year by greyhound permitholders is shown in detail on the individual permitholder pages of this section

All of Floridarsquos greyhound permitholders actively sponsor greyhound adoption programs Many of the statersquos greyhound tracks provide for on-site adoption booths animal welfare funding advertising special events and public information Florida Statutes provide that greyhound permitholders receive credits applicable against taxes in an amount equal to the uncashed tickets remitted to the state in the prior fiscal year Each permitholder is required to pay an amount equal to 10 percent of the amount of the credit received to any bona fide organization which promotes or encourages greyhound adoptions During Fiscal Year 20072008 total contributions provided to greyhound adoption units amounted to $201949 which exceeded the minimum statutory requirement

Total Performances 4479 Total Paid Attendance 1006115

Total Racing Days 3514 Total Admission Tax $67344

Bet Miami Greyhounds Broward County

See Mardi Gras Racetrack and Gaming Centers contact information for detail

Meet Period 7012007 to 12312007 and 6012008 to 06302008 at Mardi Gras Racing Results Performances 140 Paid Attendance Racing Days 140 Total Admission Tax Purses Paid $1615540

0 $0

Daytona Beach Kennel Club Inc Volusia County

Website wwwdaytonagreyhoundcom Mailing Address P O Box 11470 Daytona Beach Florida 32120 Street Address 960 South Williamson Road Daytona Beach Florida 32114 Meet Period 7012007 to 6302008 Racing ResultsPerformances 410 Paid Attendance Racing Days 312 Total Admission Tax Purses Paid $1660136

Telephone 3862526484 Fax 3862524808

147081 $507

22

Website Mailing Address Street Address

Meet Period

Racing ResultsPerformances Racing Days Purses Paid

Derby Lane St Petersburg Kennel Club Inc

Pinellas County

wwwderbylanecom P O Box 22099 St Petersburg Florida 33742-2099 10490 Gandy Boulevard St Petersburg Florida 33702-2395

7012007 to 8182007 and 1012008 to 6302008

292 Paid Attendance 198 Total Admission Tax

$3344976

Telephone Fax

3446 $0

7278123235 7278123305

Website MailingStreet Address

Meet Period

Racing ResultsPerformances Racing Days Purses Paid

Ebro Dog Track Washington County Kennel Club Inc

Washington County

wwwebrogreyhoundparkcom 6558 Dog Track Road Ebro Florida 32437

7022007 to 12012007 and 152008 to 6302008

262 Paid Attendance 214 Total Admission Tax

$665281

Telephone Fax

32953 $5720

8502343943 8505354442

Website Mailing Address Street Address

Meet Period

Racing ResultsPerformances Racing Days Purses Paid

Flagler Greyhound Track West Flagler Associates Ltd

Dade County

wwwflaglerdogscom P O Box 350940 Miami Florida 33135-0940 401 NW 38th Court Miami Florida 33126

7012007 to 6302008

361 Paid Attendance 362 Total Admission Tax

$1934808

Telephone Fax

0 $0

3056493000 3056314525

Website Mailing Address Street Address Meet Period Racing Results Performances Racing Days Purses Paid

Jacksonville Kennel Club Inc Duval County

wwwjaxkennelcom P O Box 959 Orange Park Florida 32067-0959 1440 North McDuff Avenue Florida 32205 7012007 to 9032007 and 5282008 to 6302008 at Orange Park

115 Paid Attendance 86 Total Admission Tax

$1413236

Telephone Fax

26204 $0

9046460001 9046460420

Website Mailing Address Street Address

Meet Period

Racing Results Performances Racing Days Purses Paid

Jefferson County Kennel Club Inc Jefferson County

wwwjckcgreyhoundscom P O Box 400 Monticello Florida 32345 3079 North Jefferson Street Monticello Florida 32344

7022007 to 9082007 and 5282008 to 6302008

223 Paid Attendance 223 Total Admission Tax

$576563

Telephone Fax

27160 $2728

8509972561 8509973871

23

Website Mailing Address Street Address

Meet Period

Racing Results Performances Racing Days Purses Paid

Mardi Gras Racetrack and Gaming Center Hartman amp Tyner Inc

Broward County

wwwplaymardigrascom P O Box 2007 Hollywood Florida 33022 831 North Federal Highway Hallandale Beach Florida 33009

1012008 to 5312008

152 Paid Attendance 152 Total Admission Tax

$1597917

Telephone Fax

0 $0

9549243200 9549243143

Website MailingStreet Address Meet Period Racing Results Performances Racing Days Purses Paid

Melbourne Greyhound Park LLC Brevard County

wwwmelbournegreyhoundparkcom 1100 North Wickham Road Melbourne Florida 32935

12262007 to 4262008

107 Paid Attendance 71 Total Admission Tax

$422370

Telephone Fax

21157 $399

3212599800 3212593437

Website Mailing Address Street Address Meet Period Racing Results Performances Racing Days Purses Paid

Naples-Ft Myers Greyhound Track Bonita-Fort Myers Corporation

Lee County wwwnaplesfortmyersdogscom P O Box 2567 Bonita Springs Florida 34133-2567 10601 Bonita Beach Road SW Bonita Springs Florida 34135 7012007 to 6302008

410 Paid Attendance 326 Total Admission Tax

$2298746

Telephone Fax

255495 $37445

2399922411 2399479244

Website Mailing Address Street Address Meet Period Racing Results Performances Racing Days Purses Paid

Orange Park Kennel Club Inc Clay County

wwwjaxkennelcom P O Box 959 Orange Park Florida 32067-0959 455 Park Avenue Orange Park Florida 32073 12052007 to 3102008

112 Paid Attendance 84 Total Admission Tax

$1252565

Telephone Fax

24563 $0

9046460001 9046460420

Website MailingStreet Address Meet Period Racing Results Performances Racing Days Purses Paid

Palm Beach Kennel Club Investment Corporation of Palm Beach

Palm Beach County wwwpbkennelclubcom 1111 North Congress Avenue West Palm Beach Florida 33409-6317 7012007 to 6302008

466 Paid Attendance 363 Total Admission Tax

$4821349

Telephone Fax

220086 $12853

5616832222 5614711298

Website Mailing Address Street Address Meet Period Racing ResultsPerformances Racing Days Purses Paid

Pensacola Greyhound Track Inc Escambia County

wwwpensacolagreyhoundparkcom P O Box 12824 Pensacola Florida 32591-2824 951 Dog Track Road Pensacola Florida 32506-8236 7012007 to 6292008

212 Paid Attendance 165 Total Admission Tax

$725502

Telephone Fax

0 $0

8504558595 8504538883

24

Penn Sanford LLC dba Sanford-Orlando Kennel Club Seminole County

See SOKC LLCs contact information for detail Meet Period 7012007 to 6292008

Racing ResultsPerformances 217 Paid Attendance Racing Days 141 Total Admission Tax Purses Paid $784903

32228 $3867

SOKC LLC dba Sanford-Orlando Kennel Club Seminole County

Website wwwfloridagreyhoundracingcom Mailing Address P O Box 50280 Longwood Florida 32752 Street Address 301 Dog Track Road Longwood Florida 32750 Meet Period 11012007 to 5022008 Racing ResultsPerformances 229 Paid Attendance Racing Days 152 Total Admission Tax Purses Paid $838829

TelephoneFax

41031 $0

4078311600 4078313997

Sarasota Kennel Club Inc Sarasota County

Website wwwsarasotakennelclubcom MailingStreet Address 5400 Bradenton Road Sarasota Florida 34234 Meet Period 7022007 to 5032008 Racing ResultsPerformances 352 Paid Attendance Racing Days 219 Total Admission Tax Purses Paid $1399180

TelephoneFax

145858 $3692

9413557744 9413512207

St Johns Greyhound Park Bayard Raceways Inc

St Johns County Website wwwjaxkennelcom Mailing Address P O Box 959 Orange Park Florida 32067-0959 Street Address 6322 Racetrack Road Jacksonville Florida 32259 Meet Period 9052007 to 12032007 and 3122008 to 5262008 at Orange Park Racing ResultsPerformances 192 Paid Attendance Racing Days 143 Total Admission Tax Purses Paid $1900576

Telephone Fax

28853 $133

9046460001 9046460420

Tampa Greyhound Track Associated Outdoor Clubs Inc

Hillsborough County Website wwwtampadogscom Mailing Address P O Box 8096 Tampa Florida 33674-8096 Street Address 8300 North Nebraska Avenue Tampa Florida 33604 Meet Period 7012007 to 8192007 and (8202007 to 12312007 at Derby Lane) Racing ResultsPerformances 227 Paid Attendance Racing Days 163 Total Admission Tax Purses Paid $1796512

Telephone Fax

0 $0

8139324313 8139325048

25

JAI ALAI FRONTON ASSOCIATIONS

Florida was the first state in the nation to conduct jai alai performances with the first fronton being built in 1926 There are currently eight jai alai permitholders operating at six frontons throughout Florida In fact Florida is now the only state where jai alai games are conducted A total of 1094 regular performances including charity and scholarship performances were conducted during this past fiscal year a decrease of 20 percent from the previous fiscal year

During Fiscal Year 20072008 handle wagered at live jai alai performances decreased by 19 percent Intertrack handle wagered on broadcasts of live Florida jai alai performances decreased by 13 percent There are no longer any other states that conduct jai alai therefore there was no simulcast or intertrack simulcast handle Total handle declined by 16 percent for the Florida jai alai industry

Revenue to the state decreased by three percent during Fiscal Year 20072008 The jai alai industry accounted for approximately two percent of Floridarsquos total revenue and five percent of total handle from pari-mutuel performances Permitholders reported paying $7755267 in playersrsquo awards

Total paid attendance decreased by 52 percent from the prior year The division reports only paid attendance and does not include free admissions or complimentary passes in its data

Total Performances 1094 Total Paid Attendance 160960 Total Gaming Days 833 Total Admission Tax $0

Dania Jai Alai A Divison of the Aragon Group

A Boyd Gaming Company Broward County

Website wwwdania-jai-alaicom Mailing Address P O Box 96 Dania Beach Florida 33004 TelephoneStreet Address 301 East Dania Beach Boulevard Dania Beach Florida 33004 Fax Meet Period 12012007 to 6292008 Gaming ResultsPerformances 240 Paid Attendance 0 Racing Days 180 Total Admission Tax $0 Players Awards Paid $1751505

9549272841 9549209095

Ft Pierce Jai Alai Florida Gaming Centers Inc

St Lucie County Website wwwfla-gamingcom TelephoneMailingStreet Address 1750 South Kings Highway Ft Pierce Florida 34945-3099 Fax Meet Period 4042008 to 5312008 Miscellaneous Revenue to State $34919 (See Section 5509511(4) Florida Statutes for detail) Gaming ResultsPerformances 44 Paid Attendance 0 Racing Days 35 Total Admission Tax $0 Players Awards Paid $150000

7724647500 7724640099

Hamilton Jai Alai and Poker Richmond Entertainment Inc

Hamilton County Website wwwhamiltondownsjaialaicom TelephoneMailingStreet Address 6968 US Highway 129 South Jasper Florida 32052 Fax Meet Period 7012007 to 10252007 Gaming ResultsPerformances 100 Paid Attendance 9220 Racing Days 100 Total Admission Tax $0 Players Awards Paid $205191

3866380011 3866380033

26

Miami Jai Alai Florida Gaming Centers Inc

Dade County

Website wwwfla-gamingcom Telephone MailingStreet Address 3500 NW 37th Avenue Miami Florida 33142 Fax Meet Period 11012007 to 5072008

Gaming Results Performances 216 Paid Attendance 23568 Racing Days 162 Total Admission Tax $0 Players Awards Paid $1986750

3056336400 3056347013

Ocala Jai Alai Second Chance Jai Alai LLC

Marion County

Website wwwocalajaialaicom Mailing Address P O Box 580 Orange Lake Florida 32681 Telephone Street Address 4601 NW Highway 318 Reddick Florida 32686 Fax Meet Period 4032008 to 4302008 Miscellaneous Revenue to State $15733 (See Section 5509511(4) Florida Statutes for detail)

Gaming Results Performances 40 Paid Attendance 0 Racing Days 20 Total Admission Tax $0 Players Awards Paid $102869

3525912345 3525913402

Orlando-Seminole Jai Alai Florida Jai Alai Inc Seminole County

Website wwworlandojaialaicom Mailing Address P O Box 300107 Fern Park Florida 32730 Telephone Street Address 6405 South Highway 17-92 Fern Park Florida 32730 Fax Meet Period 1012008 to 3302008 Miscellaneous Revenue to State $44200 (See Section 5509511(4) Florida Statutes for detail)

Gaming Results Performances 81 Paid Attendance 18578 Racing Days 55 Total Admission Tax $0 Players Awards Paid $303775

4073396221 4078314689

Summer Jai Alai Dade County

See Miami Jai Alais contact information for detail Meet Period 7012007 to 10312007 and 5082008 to 6302008 at Miami Jai Alai

Gaming Results Performances 202 Paid Attendance 72605 Racing Days 152 Total Admission Tax $0 Players Awards Paid $1986750

Summersport Enterprises Ltd A Boyd Gaming Company

Broward County

See Dania Jai Alais contact information for detail Meet Period 7012007 to 11302007 at Dania Jai Alai

Gaming Results Performances 171 Paid Attendance 36989 Racing Days 129 Total Admission Tax $0 Players Awards Paid $1268427

27

THOROUGHBRED ASSOCIATIONS

Florida continues to be a premier thoroughbred racing state with four permitholders operating at three tracks located in Central and South Florida A total of 349 regular performances including charity and scholarship performances were conducted during this past fiscal year which reflects no change from the previous fiscal year

During Fiscal Year 20072008 handle on live thoroughbred performances decreased 23 percent and intertrack handle wagered increased eight percent Simulcast handle wagered on broadcasts of performances from outside the state decreased by 26 percent while intertrack simulcast handle increased by seven percent Overall total handle declined by six percent for the Florida thoroughbred industry

Total revenue to the state during Fiscal Year 20072008 decreased six percent from the prior year The thoroughbred industry accounted for approximately 46 percent of Floridarsquos total revenue and 58 percent of total handle from pari-mutuel performances

Total paid attendance decreased by 20 percent from the prior year The division reports only paid attendance and does not include free admissions or complimentary passes in its data

Total Performances 349 Total Paid Attendance 252673 Total Racing Days 352 Total Admission Tax $53505

Calder Race Course Inc Dade County

Website wwwcalderracecoursecom Mailing Address P O Box 1808 Miami Florida 33055-0808 Street Address 2101 NW 27th Avenue Miami Florida 33056

Meet Period 7012007 to 10142007 and 4252008 to 6302008 Racing ResultsPerformances 109 Paid Attendance Racing Days 109 Total Admission Tax Purses Paid $27295808

Telephone Fax

74495 $15588

3056251311 3056202569

Gulfstream Park Racing Association Inc Broward County

Website wwwcasinoatgulfstreamcomhomehtml MailingStreet Address 901 South Federal Highway Hallandale Beach Florida 33009 Meet Period 1032008 to 4202008 Racing ResultsPerformances 86 Paid Attendance Racing Days 89 Total Admission Tax Purses Paid $30309087

Telephone Fax

0 $0

9544547000 9544546479

Tampa Bay Downs Inc Hillsborough County

Website wwwtampabaydownscom Mailing Address P O Box 2007 Oldsmar Florida 34677 Street Address 11225 Race Track Road Tampa Florida 33626 Meet Period 12082007 to 5042008 Racing ResultsPerformances 94 Paid Attendance Racing Days 94 Total Admission Tax Purses Paid $15474950

Telephone Fax

139683 $30326

8138554401 8132611961

Tropical Park Inc Dade County

See Calders contact information for detail Meet Period 10152007 to 1022008 at Calder Race Course Racing ResultsPerformances 60 Paid Attendance Racing Days 60 Total Admission Tax Purses Paid $12330361

38495 $7591

28

29

HARNESS ASSOCIATIONS

Pompano Park is the only permitholder currently conducting harness horse racing performances in the State of Florida A total of 158 regular performances including charity and scholarship performances were conducted during this past fiscal year a decrease of nine percent from the previous fiscal year

During Fiscal Year 20072008 handle wagered at live harness performances decreased by 12 percent Intertrack handle wagered on broadcasts of live Florida harness performances decreased by 15 percent Simulcast handle wagered on broadcasts of performances from outside the state decreased by 13 percent while intertrack simulcast handle decreased by 13 percent Overall total handle decreased by 13 percent for the Florida harness industry

Total revenue to the state during Fiscal Year 20072008 decreased by nine percent from the prior year The harness industry accounted for approximately six percent of Floridarsquos total revenue and six percent of total handle from pari-mutuel performances

The division reports only paid attendance and does not include free admissions or complimentary passes in its data

Total Performances 158 Total Paid Attendance 0

Total Racing Days 158 Total Admission Tax $0

Isle Casino and Racing at Pompano Park PPI Inc

Broward County

Website wwwtheislepompanoparkcomhomephp Telephone 9549722000 MailingStreet Address 1800 SW Third Street Pompano Beach Florida 33069 Fax 9549780377 Meet Period 7012007 to 6302008

Racing ResultsPerformances 158 Paid Attendance 0 Racing Days 158 Total Admission Tax $0 Purses Paid $12739946

SUMMARY

PARI-MUTUEL INDUSTRY

During Fiscal Year 20072008 the total handle wagered for all classes exceeded $13 billion a decrease of nine percent from the prior fiscal year Total pari-mutuel performances including charity and scholarship performances conducted during Fiscal Year 20072008 decreased by 10 percent from the previous fiscal year

The state realized revenue from regular performances of approximately $25 million a decrease of seven percent from the prior fiscal year Of the $25 million collected greyhound permitholders accounted for 46 percent thoroughbreds for 46 percent harness for 6 percent and jai alai for 2 percent

Total paid attendance decreased 40 percent from the prior year The division reports only paid attendance and does not include free admission or complimentary passes in its data

HORSE RACING

Promotional Programs for Florida-Bred Horses

Florida breeder promotions and award programs are administered by private breeders and owners associations organized to promote ownership and breeding of race horses in the State of Florida Each association conducts its own campaign to enhance the horse breeding industry in the state and provides breeders and owners awards of up to 20 percent of announced gross purses The Florida Standardbred Breeders and Owners Association is funded by the breaks and uncashed tickets from live performances and one percent of the intertrack handle The Quarter Horse Breeders Association is funded by the breaks and the uncashed tickets from live races and one percent of the live and intertrack handle The Florida Thoroughbred Breeders and Ownersrsquo Association awards program is funded by 0955 percent of the live simulcast and intertrack handle as well as 3475 percent of the gross revenue from out-of-state wagers on Florida races

To date the Florida thoroughbred breeding industry has produced 45 national champions including Skip Away the 1998 North American Horse of the Year and Affirmed the last horse to have won the Triple Crown (1978) In 2005 Florida-bred ldquoAfleet Alexrdquo captured two-thirds of the Triple Crown winning the Preakness Stakes (G1) and Belmont Stakes (G1) The industry boasts 110 Florida-bred millionaires 19 classic winners (Kentucky Derby Preakness Stakes and Belmont Stakes) and 20 Breeders Cup Day champions

The Florida Thoroughbred Breedersrsquo and Ownersrsquo Association funds the Florida-bred Stakes Program which is implemented at Floridas thoroughbred racetracks In addition Florida-breds won 346 stakes races including 68 graded stakes and earned more than $41 million in stakes purses Florida-breds banked in excess of $194 million in total North American purse money Through a percentage of pari-mutuel handle Florida thoroughbred permitholders contributed $9542882 to the Florida Thoroughbred Breedersrsquo and Ownersrsquo Association during Fiscal Year 20072008 The FTBOA paid out $5941304 in Breedersrsquo Awards $567000 in Stallion Ownersrsquo Awards and $2112650 through the Florida-bred Stakes Program The Florida-bred Stakes Program includes ldquoThe Sunshine Millionsrdquo at Gulfstream Park ldquoThe Florida Millionrdquo at Calder Race CourseTropical Park ldquoFlorida Cup Dayrdquo at Tampa Bay Downs and additional funds for supplements to Florida-bred Preferred Stakes Races during the CalderTropical and Tampa Bay Downsrsquo meets

The Florida Standardbred Breeders and Owners Association a non-profit organization and the recognized representative of horsemen in the state of Florida is the designated association for the allocation and distribution of funds for Florida-bred Standardbred racing Promotional activities include providing breeder and stallion awards for eligible Florida-bred horses during Pompano Parks 20072008 meet as well as awards for Florida Breeders Stakes races A series of races and awards were also provided for two and three-year-old standardbreds to prepare for the winter meet at Pompano Park The total amount of funds collected and distributed to the Florida Standardbred horsemen throughout the year exceeded $1600000

Note Promotional program information is provided by respective Breeders and Owners Associations

30

UNIVERSITY OF FLORIDA COLLEGE OF VETERINARY MEDICINE RACING LABORATORY

The University of Florida College of Veterinary Medicine Racing Laboratory detects and identifies any drug medication stimulant depressant hypnotic local anesthetic or drug-masking agent prohibited in the blood urine or other bodily fluids of racing horses and greyhounds collected by the Division

During Fiscal Year 20072008 the laboratory received and processed 82763 samples that resulted in 537014 analyses The vigilant monitoring of samples by the laboratory serves to deter the illegal use of drugs in racing animals in Florida

Horse UrineBlood Greyhound Urine 1 Investigative Samples Received 18509 64254 3

2Samples Analyzed 18573 29320 3 Number of Analyses 293371 243643 7 Positives 102 46 NA

1 Quantity Not Sufficient For Testing (QNS) 34798 (542) 2 The Samples Analyzed number for horses is larger than the Samples Received number due to the carryover of samples received in June 2007 that are analyzed in July of the next fiscal year

DRUG POSITIVES FOR FISCAL YEAR 20072008

Types of Positives (ARCI Drug Class) Horse Greyhound Acepromazine Metabolite (3) 12 0 Acepromazine Metabolites (3) Butorphanol (3) 1 0 Albuterol (3) 2 0 Aminorex Levamisole Levamisole metabolite 0 1 Benzoylecgonine (1) 1 8 Butorphanol (3) 3 0 Caffeine (2)Theophylline (3) 2 0 Caffeine (2) Theophylline (3) Butorphanol (3) 1 0 Caffeine (2)Theophylline (3) Theobromine (4) 5 0 Cimetidine (5) 4 0 Clenbuterol (3) 9 0 Dimethyl Sulfoxide (5) 5 9 Gamma-Hydroxphenylbutazone (NA) 0 9 Gamma-Hydroxphenylbutazone (NA) Phenylbutazone (NA) Oxyphenbutazone (4) 0 3 Glycopyrrolate (3) 5 0 Ipratropium (3) 2 0 Lidocaine (2) 0 1 Lidocaine (2) 3-Hydroxylidocaine Monoethyl-glycinesylidine 1 0 Lidocaine (2) 3amp4-Hydroxylidocaine Monoethyl-glycinesylidine 0 1 Methocarbamol (4) 0 1 Methocarbamol (4) Guaifenesin (4) 2 0 Naproxen (4) 1 0 Oxilofrine 4 0 Pentoxifylline (4) 1 0 Phenylbutazone (NA)Oxyphenbutazone (4) 37 1 Procaine (3) 0 5 Ranitidine (5) 4 0 Theobromine (4) 0 7 TOTALS 102 46

Class (1) Drugs that have the highest potential to affect performance and have no generally accepted medical use in the racing animal

Class (2) Drugs that have a high potential to affect performance but less of a potential than drugs in Class I Class (3) Drugs that may or may not have generally accepted medical use in the racing animal but the pharmacology of which

suggests less potential to affect performance than drugs in Class 2

Class (4) Includes therapeutic medications that would be expected to have less potential to affect performance than those in Class 3 Class (5) Includes therapeutic medications for which concentration limits have been established by the racing jurisdictions as well as

certain miscellaneous agents and other medications as determined by the regulatory bodies

31

FIN

AN

CIA

L S

TATE

ME

NTS

DIVISION OF PARI-MUTUEL WAGERING SUMMARY OF STATE REVENUE FROM PARI-MUTUEL CARDROOM

AND SLOT ACTIVITIES FISCAL YEAR 20072008

State Revenue From Regular Performances Tax on Attendance $ 116982 Daily License Fees 3882120 Tax on Handle 19110317

State Revenue From Pari-Mutuel Performances $ 23109419

Other State Revenue Occupational Licenses $ 627372 Fingerprint Fees 281045 Escheated Tickets From Greyhound and Jai Alai (1) 1470310 Racing Scholarship Funds (1) 3303 PMW Trust Fund - Drug Fines 25975 Miscellaneous Revenue 104013 General Revenue Fund - Other Fines 36290

Other State Revenue $ 2548308

Total Pari-Mutuel State Revenue $ 25657727

State Revenue From Cardrooms Table Fees $ 875000 Gross Receipts(2) 9086385 Occupational Licenses 131741

Total State Revenue From Cardrooms $ 10093126

State Revenue From Slots CompulsiveAddictive Gambling Fee $ 750000 Facility License Fee 9000000 Slot Taxes(3)(4) 122891732 Fingerprint Fees 9678 Occupational Licenses 309920 Miscellaneous Revenue 4561 Miscellaneous Fines 60000

Total State Revenue From Slots $ 133025891

Total State Revenue Generated(5) $ 168776744

(1) Escheated tickets from greyhound racing and jai alai gaming and Racing Scholarship Funds are distributed to the Department of Education

(2) One-half of cardroom gross receipts is deposited into General Revenue (3) Slot taxes are distributed to the Department of Education (4) Pompano Park has requested a refund of $23 million for overpayment of Slot taxes for Fiscal

Year 20072008 Refund has been requested and will be processed by the Department of Education in Fiscal Year 20082009

(5) Total revenue and components thereof generated is on the accrual basis of accounting Total revenue and components thereof as as shown in the financial statements on page 34 is on the cash basis of accounting

32

DEPARTMENT OF BUSINESS amp PROFESSIONAL REGULATION DIVISION OF PARI-MUTUEL WAGERING

BALANCE SHEET SPECIAL REVENUE FUND

FOR FISCAL YEAR ENDED JUNE 30 2008

ASSETS2008 2007

Cash Cash with State Treasurer Investments at cost Accounts receivable Allowance for uncollectibles Interest receivable Due from state funds

$ 8782450 130253048 614648452 370224565

(47367) 3214765

11039242

$ 12865700222813082

2974720047251866437

(403691)75307163230584

TOTAL ASSETS $ 1138115155 $ 3472622875

LIABILITIES amp FUND EQUITY Liabilities Accounts payable Accrued salaries Due to other funds Due to other state agencies Due to general revenue Compensated Absences Deferred revenues

$ 31462691 5343391

19860800 6908508

72185753 352080

-

$ 2451476432118280

5007001118617783905919

130600-

Total Liabilities 136113223 152356440

Fund Equity Unreserved 1002001932 3320266435

Total Fund Equity 1002001932 3320266435

TOTAL LIABILITIES amp FUND EQUITY $ 1138115155 $ 3472622875

The financial statements and notes are for informational purposes only

33

DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION DIVISION OF PARI-MUTUEL WAGERING

STATEMENT OF REVENUES EXPENDITURES amp CHANGES IN FUND BALANCE - BUDGET amp ACTUAL SPECIAL REVENUE FUND

FOR FISCAL YEAR ENDED JUNE 30 2008

FINAL 2008 2007 BUDGET ACTUAL VARIANCE ACTUAL

REVENUES Fees Charges Commissions and Sales $ 1462968000 $ 1510423993 $ 47455993 $ 1848846680 Licenses and Permits 88230000 75755065 (12474935) 77772299 Taxes 14652040100 14709972807 57932707 7556712852 Fines Forfeits Judgments and Settlements 4117800 8773932 4656132 10192871 Interest and Dividends Net 53744700 60790502 7045802 96755032 Transfers In - - - 3230584 Miscellaneous Receipts 7506100 12204044 4697944 9178523

Total Revenues 16268606700 16377920343 109313643 9602688841

EXPENDITURES CURRENT OPERATING Salaries 579678900 533903674 45775226 463518647 Other Personal Services 184418800 168853792 15565008 178434171 Other Operating Expenditures 97523500 84325982 13197518 72283850 Operation of Motor Vehicles 5500000 4847937 652063 2585300 Risk Management 16085600 16085600 21327300 GampAState University System - - - 30000000 State Attorney-Slots 23188500 - 23188500 -Tax Collection Equalization 72500 - 72500 -PMW Lab Services 236000000 236000000 - 236000000 PMW Compliance System 29647600 29647600 - 28524598 TrDMSHR SVCSSTW Contract 5828400 - 5828400 5785000 Cardroom Tax Distribution 85500000 67702156 17797844 55541702 Compulsive Gambling Prevention 141337500 125960114 15377386 88470124 OPERATING CAPITAL OUTLAY 4283200 3877015 406185 2830286 Acquisition of Motor Vehicles 7885000 7885000 - 2870000 Assessment for Fingerprinting 65988000 29746050 36241950 38680327 Service Charge to General Revenue 370000000 293760648 76239352 334561292 Refunds 120000000 6209831 113790169 502671 Transfer to FDLE Slots Investigation 321759200 310000000 11759200 291580000 Transfers to Other Funds 17917534500 12439618141 5477916359 4975167341 Transfers to General Revenue 5340000000 4350000000 990000000 846632576

Total Expenditures 25552231200 18692337940 6859893260 7675295185

Excess (Deficiency) of Revenues Over (9283624500) (2314417597) 6969206903 1927393656 (Under) Expenditures

FUND BALANCE JULY 1 2007 - 3316419529 3316419529 1392872779

FUND BALANCE JUNE 30 2008 $ (9283624500) $ 1002001932 $ 10285626432 $ 3320266435 (1) (1)

(2) (1) Does not include budget of $ 45000000 for category 190000 Investments Actual expenditures for category 190000 were

closed into the investment account (2) An adjustment of $3846906 was made to the beginning fund balance due to adjustments made by the Department

of Financial Services The financial statements and notes are for informational purposes only

34

C

AR

DR

OO

M P

AR

I-MU

TUE

L A

ND

SLO

T S

TATU

TE M

ATR

IX

STATUTE TOPIC GREYHOUND JAI ALAI THOROUGHBRED HARNESS QUARTER HORSE

FEES

Daily License Fees On Live

On-track Handle

$80 per race 5500951(1)(a) $40 per game 5500951(1)(a) $100 per race 5500951(1)(a) $100 per race 5500951(1)(a) $100 per race 5500951(1)(a)

Daily License Fees On

Simulcast Handle

$80 per race but not to exceed $500 per day 5500951(1)(a)

$40 per game but not to exceed $500 per day 5500951(1)(a)

$100 per race but not to exceed $500 per day 5500951(1)(a)

$100 per race but not to exceed $500 per day 5500951(1)(a)

$100 per race but not to exceed $500 per day 5500951(1)(a)

Cardroom Table Fees

Annual fee for each facility is $1000 for each table to be operated at the cardroom 849086(5)(d)

Annual fee for each facility is $1000 for each table to be operated at the cardroom 849086(5)(d)

Annual fee for each facility is $1000 for each table to be operated at the cardroom 849086(5)(d)

Annual fee for each facility is $1000 for each table to be operated at the cardroom 849086(5)(d)

Annual fee for each facility is $1000 for each table to be operated at the cardroom 849086(5)(d)

TAXES

Tax On Admissions

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a)

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a)

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a)

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a)

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a)

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c)

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c)

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c)

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c)

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c)

15 of admission charge or 10 cents whichever is greater for entrance to the cardroom This tax only applies if a separate admission fee is charged for entry into the cardroom facility If a single admission fee is charged allowing entry to both or either the pari-mutuel facility and the cardroom facility the tax is payable only once and shall be payable pursuant to Chapter 550 849086(13)(b)

15 of admission charge or 10 cents whichever is greater for entrance to the cardroom This tax only applies if a separate admission fee is charged for entry into the cardroom facility If a single admission fee is charged allowing entry to both or either the pari-mutuel facility and the cardroom facility the tax is payable only once and shall be payable pursuant to Chapter 550 849086(13)(b)

15 of admission charge or 10 cents whichever is greater for entrance to the cardroom This tax only applies if a separate admission fee is charged for entry into the cardroom facility If a single admission fee is charged allowing entry to both or either the pari-mutuel facility and the cardroom facility the tax is payable only once and shall be payable pursuant to Chapter 550 849086(13)(b)

15 of admission charge or 10 cents whichever is greater for entrance to the cardroom This tax only applies if a separate admission fee is charged for entry into the cardroom facility If a single admission fee is charged allowing entry to both or either the pari-mutuel facility and the cardroom facility the tax is payable only once and shall be payable pursuant to Chapter 550 849086(13)(b)

15 of admission charge or 10 cents whichever is greater for entrance to the cardroom This tax only applies if a separate admission fee is charged for entry into the cardroom facility If a single admission fee is charged allowing entry to both or either the pari-mutuel facility and the cardroom facility the tax is payable only once and shall be payable pursuant to Chapter 550 849086(13)(b)

Tax On Cardroom Gross Receipts

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts 849086(13)(a)

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts 849086(13)(a)

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts 849086(13)(a)

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts 849086(13)(a)

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts 849086(13)(a)

This matrix represents a summary of 2007 Statutes Please refer to the cite noted by statutory topic for specific language governing pari-mutuel wagering

35

STATUTE TOPIC GREYHOUND JAI ALAI THOROUGHBRED HARNESS QUARTER HORSE

Tax On Live On-track Handle

55 of handle except for charity perfomances which is 76 of handle 5500951(3)(b)1

Effective July 1 2000 a permitholder may not be taxed at a higher rate than 2 5500951(3)(d)

05 of handle 55009515(2)(a) 05 of handle 55009512(2)(a) 1 of handle 5500951(3)(a)

Tax On Simulcast Handle

Allows permitholders to receive greyhound races from out-of-state and are subject to taxation under 5500951 and 55009511 5503551(4)

Allows permitholders to receive jai alai games from out-of-state and are subject to taxation under 5500951 and 55009511 5503551(4)

Allows permitholders to receive horse races from out-of-state and are subject to taxation under 5500951 55009512 and 55009515 5503551(3) through 5503551(3)(c)

Allows permitholders to receive horse races from out-of-state and are subject to taxation under 5500951 55009512 and 55009515 5503551(3) through 5503551(3)(c)

Allows permitholders to receive horse races from out-of-state and are subject to taxation under 5500951 55009512 and 55009515 5503551(3) through 5503551(3)(c)

Tax On Intertrack and Intertrack

Simulcast Handle

55 of intertack and intertrack simulcast handle except for the intertrack handle from charity performances at a guest track within the market area of the host the tax is 76

71 of intertrack and intertrack simulcast handle 5500951(3)(b)2 and 5500951(3)(c)1

2 of intertrack handle 5500951(3)(c)1

33 of intertrack handle 5500951(3)(c)1

2 of intertrack handle 5500951(3)(c)1

5500951(3)(b)1 and 5500951(3)(c)1

05 of intertrack and intertrack simulcast handle if the guest is located outside market area of host and within market area of thoroughbred track conducting a live meet 5500951(3)(c)1

39 of intertrack and intertrack simuclast handle for permitholders located in an area of the state where there are only 3 greyhound permitholders located in 3 contiguous counties 5500951(3)(c)2

39 of intertrack and intertrack simulcast handle for greyhound permitholders located in the same market area as specified in 550615(6) or (9) 5500951(3)(c)2

05 of intertrack and intertrack simulcast handle if the guest is located outside market area of host and within market area of thoroughbred track conducting a live meet 5500951(3)(c)1

33 of intertrack and intertrack simulcast handle if permitholder restricted from operating live on a year-round basis and tax paid on intertrack handle exceeds that paid during 9293 State Fiscal Year 55009511(3)(a)

61 of intertrack and intertrack simulcast handle for jai alai permitholders located in the market area as specified in 550615(6) or (9) until the tax paid on intertrack handle in the current state fiscal year exceeds that paid during 9293 State Fiscal Year then tax on handle is 23 5500951(3)(c)2

24 of intertrack simulcast handle 5500951(3)(c)1 and 55009515(5)

05 of intertrack and intertrack simulcast handle if host and guest are thoroughbred permitholders or if the guest is located outside market area of host and within market area of thoroughbred track conducting a live meet 5500951(3)(c)1

05 of intertrack simulcast handle if guest track is a thoroughbred track located more than 35 miles from host track 55009515(5)

15 of intertrack simulcast handle 5500951(3)(c)1

05 of intertrack and intertrack simulcast handle if the guest is located outside market area of host and within market area of thoroughbred track conducting a live meet 5500951(3)(c)1

24 of intertrack simulcast handle 5500951(3)(c)1 and 55009515(5)

05 of intertrack and intertrack simulcast handle if the guest is located outside market area of host and within market area of thoroughbred track conducting a live meet 5500951(3)(c)1

OUTS (ESCHEATS)

Live On-track Handle

Paid to the State of Florida 5501645(2) Paid to the State of Florida 5501645(2) Retained by permitholder 5502633(3) Paid to Florida Standardbred Breedersrsquo and Ownersrsquo Association (FSBOA) 55026165(1) and 5502633(2)(a)

Paid to Florida Quarter Horse Breedersrsquo and Owners Association (FQHBOA) 55026165(1) and 5502633(2)(b)

Escheats from Arabian races are paid to Florida Arabian Horse Racing Promotion Fund 5502633(2)(c)

This matrix represents a summary of 2007 Statutes Please refer to the cite noted by statutory topic for specific language governing pari-mutuel wagering

36

STATUTE TOPIC GREYHOUND JAI ALAI THOROUGHBRED HARNESS QUARTER HORSE

TAX CREDITS amp EXEMPTIONS

(excluding charity performances

unless otherwise

Tax exemption of $360000 per state fiscal year or $500000 for 3 permitholders that held a full live schedule in 1995 and closest to another state authorizing greyhound racing

A permitholder that has incurred tax on handle and admissions that exceeds its operating earnings is entitiled to credit the excess amount of taxes against its next ensuing meets 55009511(1)(b)

Permitholders are allowed a credit of up to 1 of the paid taxes for the previous taxable year The credit if taken is applied against taxes on live handle due for a taxable year under this section and

noted) 55009514(1) is paid directly to the Jockeys Guild by the permitholders 55009515(6)

Tax credit each state fiscal year equal to daily license fee on live races in previous state fiscal year 5500951(1)(a)

Allows each permitholder that cannot utilize the full amount of the tax exemption or daily license fee tax credit to transfer the unused portion to a greyhound permitholder acting as a host track for intertrack wagering 5500951(1)(b)

Tax credit each state fiscal year in an amount equal to the amount remitted in escheated tickets in prior state fiscal year 5501647

Tax credit each state fiscal year equal to 25 of amount remitted in escheated tickets in prior state fiscal year Funds equal to the tax credit shall be paid by the permitholder to the National Association of Jai Alai Frontons 5501646

$30000 per performance exemption if live handle during the preceding state fiscal year was less than $15 million This exemption applies to charity performances 55009511(2)(a)1

A permitholder conducting fewer than 100 performances in any calendar year shall pay to the state the same aggregate amount of daily license fees on live games admissions tax and tax on live handle as that paid during the most recent prior calendar year in which at least 100 live performances were conducted 55009511(4)

CHARITY PERFORMANCES

Maximum of 5 days 5500351(1)

Permitholders are allowed to conduct 1 additional day to be designated as ldquoGreyhound Adopt-A-Pet Day Proceeds are paid to bona fide organizations that promote the adoption of greyhounds 5501648(2)

Maximum of 5 days 5500351(1)

Permitholders are allowed to conduct 2 additional performances known as ldquoRetired Jai Alai Playersrsquo Charity Dayrdquo for a fund to benefit retired jai alai players 5500351(8)

Maximum of 5 days 5500351(1)

One additional scholarship day to tracks located in Hillsborough County for the benefit of Pasco-Hernando Community College 5500351(6)(a) and 5500351(6)(b)

Maximum of 5 days 5500351(1) Maximum of 5 days 5500351(1)

Permitholders shall pay from any source including charity performances not less than 10 of tax credit from escheated tickets to a bona fide greyhound adoption program 5501647

This matrix represents a summary of 2007 Statutes Please refer to the cite noted by statutory topic for specific language governing pari-mutuel wagering

37

STATUTE TOPIC STATUTE REFERENCE SUMMARY

FEES

Slot License Fee 551106(1)(a) FS Annual fee for each slot machine facility is $3 million paid with the initial license application and annuall thereafter on the anniversary date of the issuance of the initial license

Compulsive or Addictive Gambling Prevention Program Fee 551118(3) FS Annual fee for each slot machine facility is $250000 paid at the same time the annual

license fee is due and annual thereafter

TAXES

Tax on Slot Revenue 551106(2)(a) and 551006(3) FS

50 of slot machine revenues which is the total of all cash and property received by the slot machine licensee from the operation of slot machines less the amount of cash cash equivalents credits and prized paid to winners of slot machine gaming shall be remitted by 3 pm Wednesday for the preceeding week ending Sunday

FINES

Failure to Pay Slot Tax Fine 551106(4) FS Up to $10000 for each day tax payment is not remitted timely

Civil Fine 551107(11) FS The division may impose a civil fine of up to $5000 fpr each violation of this chapter or the rules of the division

False Statement Fine 551109(1) FS

Up to a $10000 fine or civil penalty for any person who knowingly makes or causes to be made or aids assists or procures another to make a false statement in any report disclosure application or any document required under Chapter 551 or any rule adopted under Chapter 551

Unauthorized Possession of Slot Machines Fine 551109(2) FS

Up to a $10000 administrative fine or civil penalty for any person who possesses a slot machine without the license required by Chapter 551 or who possesses a slot machine at any location other than at the slot machines licensees facility

PENALTIES

Slot Machine Licensee Civil Penalities 551117 FS Up to a $100000 civil penalty for each count or separate offense against the slot machine

licensee for violation of Chapter 551 or any rule adopted by the division

This matrix represents a summary of 2008 Statutes Please refer to the cite noted by statutory topic for specific language governing pari-mutuel wagering

38

  • Table of Contents 2007-2008pdf
  • Overview 2007-2008pdf
  • Division Overview 2007-2008 (2-4-09)pdf
    • THE DIVISION OF PARI-MUTUEL WAGERING
    • OFFICE OF AUDITING
    • OFFICE OF OPERATIONS
    • OFFICE OF REVENUE AND FINANCIAL ANALYSIS
      • Events Shaping 2007-2008pdf
        • Events Shaping the 20072008 RacingGaming Season in Florida
          • Fiscal Years Comparative Data 2007-2008pdf
            • Total Paid
            • Total
            • Pari-Mutuel
            • Handle
            • State Revenue
            • as a Percent
            • of Handle
              • PMW Graphs 2007-2008pdf
              • PMW Handle Statistics 20072008pdf
              • Guest Handle by Host 2007-2008pdf
              • Charity-scholarship 2007-2008pdf
                • RACING SCHOLARSHIP TRUST FUND
                • ABANDONED WINNING TICKETS
                  • Cardroom Statistics 2007-2008pdf
                    • Sheet1
                      • Cardroom Revenue 20072008pdf
                      • Slot Comparative Data 2007-2008 (12-15-08)pdf
                      • Slot Revenue Per Machine 0708pdf
                        • TOTAL LINE (3)
                          • Facilities Map with 21 cardrooms (As of 11-18-08)pdf
                          • Permitholder Contact amp Operating In 77th annual rpt (as of 12-24-08)pdf
                          • Promotional Programs for FL Horses 20072008docpdf
                          • Drug Positives Data 2007-2008pdf
                            • Sheet1
                              • State Revenue Summary 0708pdf
                                • 20062007
                                  • Financial Statements (Page 1) 20072008pdf
                                  • Financial Statements (Page 2) 20072008pdf
                                  • PMW Statute Matrix 2007-2008pdf
                                  • Slot Statute Matrix 2007-2008pdf
                                    • Sheet1
                                      • Events Shaping 2007-2008pdf
                                        • Events Shaping the 20072008 RacingGaming Season in Florida
                                          • Events Shaping 2007-2008pdf
                                            • Events Shaping the 20072008 RacingGaming Season in Florida
                                              • Division Overview 2007-2008 (2-23-09)pdf
                                                • THE DIVISION OF PARI-MUTUEL WAGERING
                                                • OFFICE OF AUDITING
                                                • OFFICE OF OPERATIONS
                                                • OFFICE OF REVENUE AND FINANCIAL ANALYSIS
Page 13: Florida Departmentof Busines Division of Pari-Mutuel ......jai alai games, and cardroom poker games. Additionally, slot machine gaming at pari-mutuel facilities is ... is intended

FISCAL YEARS COMPARATIVE DATA

Beginning with the 19311932 Fiscal Year the state began collecting taxes on pari-mutuel wagering In most recent years pari-mutuel handle has steadily declined During that initial year the pari-mutuel industry operated 462 racing days in Florida which resulted in state revenue of $737301 total paid attendance of 1157161 and total pari-mutuel handle of $17365424

Since Fiscal Year 19311932 approximately $684 billion in pari-mutuel handle wagered resulted in nearly $43 billion in state revenue This fiscal year total handle was approximately $13 billion and state revenue was $257 million from 4857 cumulative operating days

Over the last ten years pari-mutuel wagering has experienced a 209 percent decline in handle and total state revenue has decreased 592 percent even with a 28 percent increase in the number of racing days Shown below is a summary of pari-mutuel handle and state revenue for Fiscal Years 19981999 through 20072008

PARI-MUTUEL HANDLE AND STATE REVENUE SUMMARY

Fiscal Year

19981999

19992000

20002001

20012002

20022003

20032004

20042005

20052006

20062007

20072008

Number of Racing Days

4725

4674

4592

4614

4365

4459

4424

4993

5592

4857

Total Paid Attendance

3621059

3437073

3040755

2836869

2742429

2804583

2135044

2066192

2351126

1419748

Total Pari-Mutuel

Handle

$1698689089

$1743358947

$1700704003

$1696360808

$1634786514

$1539122995

$1489330477

$1514758761

$1480427370

$1343912504

Total State Revenue (1)

$62934837

$59785130

$36819451

$37114026

$34335380

$34218813

$33199857

$35178969

$30214151

$25657727

State Revenue as a Percent

of Handle

371

343

217

219

210

222

223

232

204

191

(1) Beginning 20062007 this figure includes state revenue from pari-mutuel performances and other state revenue and does not include any state revenue from cardroom and slot operations

Note Beginning 19971998 data from charityscholarship performances are included in the number of racing days and total pari-mutuel handle

7

_- I I I I

--- I I I I

--- I I I I _- I I I I

----- I I I I - I I I I -

- I I I I -

- I I I I

- I I I I I I I I

lI I I

lI I I

lI I I

Jf I I

~ I I

~ I I

lr I I

lr I I

- I I

HISTORICAL PARI-MUTUEL WAGERING ACTIVITY Fi

scal

Yea

r

2008

2007

2006

2005

2004

2003

2002

2001

2000

1999

0 200

Jai Alai Total Handle

400

Pari-Mutuel Handle by Industry Fiscal Years 19981999-20072008

600 800 1000 1200 Handle ($ in millions)

Greyhound Total Handle Horse Total Handle

1400 1600

Total Handle

1800

Fisc

al Y

ear

2008

2007

2006

2005

2004

2003

2002

2001

2000

1999

0 5 10

Jai Alai State Revenue

15

State Tax Revenue by Industry Fiscal Years 19981999-20072008

20 25 30 35 40 45 50

State Revenue ($ in millions)

Horse State Revenue Greyhound State Revenue

55 60 65

Total State Revenue

70

8

I

- I

- I

- I

- I

- I

- I

- I

- I

- I

I

-- I I

-- I I I

- I I I

- I I I

- I - I I

- I - I I

-- I - I

-- I - I

-- I I

-

HISTORICAL PARI-MUTUEL WAGERING ACTIVITY Fi

scal

Yea

r

2008

2007

2006

2005

2004

2003

2002

2001

2000

1999

0 200

Simulcast

Total Pari-Mutuel Handle ALL PERMITHOLDERS

Fiscal Years 19981999-20072008

400 600 800 1000 1200 1400 1600 Handle ($ in millions)

Intertrack Simulcast Intertrack LiveOntrack Total Handle

1800

Fisc

al Y

ear

2008

2007

2006

2005

2004

2003

2002

2001

2000

1999

00 05 10

Total Tax as a Percentage of Handle ALL INDUSTRIES

Fiscal Years 19981999-20072008

15 20 25 30 35 40 45 50 55 60

Effective Tax Rate

Jai Alai Horse Greyhound

65

9

I I I I I I I

7 I I I I I I I

I I I I I I I I I I I I I I I I

7 I I I I I I I I I I I I I I

7 I I I I I I I

I I I I I I I

7 I I I I I I I I I I I I I I

I I I I I I I I I I I I I I I

-I I I I I I I I

I I I I I I I I -

I I I I I I I I -

I I I I I I I I -

I I I I I I I I -

I I I I I I I I -

I I I I I I I I -

I I I I I I I I

I I I I I I I I -I I I I

HISTORICAL PARI-MUTUEL WAGERING ACTIVITY

0 500 1000 1500 2000 2500 3000 3500 4000 4500 5000 5500 6000 6500 7000

Performances

1999

2000

2001

2002

2003

2004

2005

2006

2007

2008

Fisc

al Y

ear

Number of Pari-Mutuel Performances Fiscal Years 19981999-20072008

Horse Performances Jai Alai Performances Greyhound Performances Total Performances

0 10 20 30 40 50 60 70 80 90 100 110 120 130

Purses Paid ($ in millions)

1999

2000

2001

2002

2003

2004

2005

2006

2007

2008

Fisc

al Y

ear

Purses Paid Fiscal Years 19981999-20072008

Greyhound Purses Paid Horse Purses Paid Total Purses Paid

10

COMPONENTS OF PARI-MUTUEL HANDLE FROM PERFORMANCES

Fiscal Year 20072008

Greyhound Racing Associations Bet Miami Greyhounds Daytona Beach Kennel Club Inc Derby Lane Ebro Dog Track Flagler Greyhound Track Jacksonville Kennel Club Inc Jefferson County Kennel Club Inc Mardi Gras Racetrack and Gaming Center Melbourne Greyhound Park LLC Naples-Ft Myers Greyhound Track Orange Park Kennel Club Inc Palm Beach Kennel Club Penn Sanford LLC dba Sanford-Orlando Kennel Club Pensacola Greyhound Track Inc SOKC LLC dba Sanford-Orlando Kennel Club Sarasota Kennel Club Inc St Johns Greyhound Park Tampa Greyhound Track

Total Greyhound Tracks

Jai Alai Frontons Dania Jai Alai Ft Pierce Jai Alai Hamilton Jai Alai and Poker Miami Jai Alai Ocala Jai Alai Orlando-Seminole Jai Alai Summer Jai Alai Summersport Enterprises Ltd

Total Jai Alai Frontons

Thoroughbred Racing Associations Calder Race Course Inc Gulfstream Park Racing Association Inc Tampa Bay Downs Inc Tropical Park Inc

Total Thoroughbred Tracks

Harness Racing Associations Isle Casino and Racing at Pompano Park

TOTAL FOR ALL TRACKS AND FRONTONS

Permitholder Daily Revenues From

License Tax on Total Paid Pari-Mutuel Public Fee Handle To Charities Handle Pool

$157860 $557835 $46373 $3876890 $15130795 80000 115146 41250 3805493 10349152 88000 555840 211294 11145469 38266449

264480 172623 22216 851124 3006195 372100 992214 37588 5301141 21930356 50240 305108 186196 5308979 18720666

206480 104677 9533 364141 1587986 98720 347606 47543 4316571 15154299 18800 2144 2858 81254 259326

253680 980923 94205 7281190 28498722 13200 0 138830 5113310 16853836

328900 2365688 153267 18307505 68041622 2080 1780 0 1231564 4135228

87200 72335 0 692751 2462394 11200 0 31056 1282295 4427694 81760 148147 49764 2490255 9312555

122740 829104 164593 7692885 28166381 106000 638687 145493 6237388 22738813

$2343440 $8189857 $1382059 $85380205 $309042469

$130840 $0 $5160 $4294146 $13380674 14080 0 2 87947 267669 32000 0 0 (30711) 3281

118800 0 8100 4751344 13424214 13840 0 0 45509 160224 45880 0 2170 404278 1483017

111120 0 12083 4286504 12591640 93320 0 3243 3021542 9903662

$559880 $0 $30758 $16860559 $51214381

$204700 $4219367 $358053 $61841304 $247966283 136800 2207273 238706 42628999 157782609 173500 1815338 129183 25238099 100212769 103200 1740114 287786 27560457 111094972

$618200 $9982092 $1013728 $157268859 $617056633

360600 938368 25141 17737336 63907939

$3882120 $19110317 $2451686 $277246959 $1041221422

Total Handle

$19769753 14391041 50267052 4316638

28633399 24571189 2272817

19964739 364382

37108720 22119176 89196982 5370652 3314680 5752245

12082481 36975703 29866381

$406338030

$17810820 369698

4570 18302458

219573 1935345

17001347 13021767

$68665578

$314589707 202994387 127568889 140786529

$785939512

82969384

$1343912504

11

TOTAL STATE REVENUE FROM PERFORMANCES

ITW ITW SIM CHARITY

PERFORMANCES Daily Total Live Daily Total Simulcast Daily TOTAL TAXES

Fiscal Year 20072008 Tax on License Taxes and License Taxes and License and FEES Handle Fee Fees Collected Fee Fees Collected Fee COLLECTED

Greyhound Racing Associations Bet Miami Greyhounds $125816 $93440 $219256 $217114 $56000 $273114 $149645 $65260 $8420 $715695 Daytona Beach Kennel Club Inc 76519 66080 142599 0 0 0 38627 0 13920 195146 Derby Lane 232337 74080 306417 0 0 0 323503 0 13920 643840 Ebro Dog Track 172623 252240 424863 0 0 0 0 0 12240 437103 Flagler Greyhound Track 264729 237840 502569 325439 125500 450939 384364 17682 8760 1364314 Jacksonville Kennel Club Inc 93588 37040 130628 0 0 0 211520 0 13200 355348 Jefferson County Kennel Club Inc 104677 200240 304917 0 0 0 0 0 6240 311157 Mardi Gras Racetrack and Gaming Center 89049 62720 151769 112358 27500 139858 107298 38901 8500 446326 Melbourne Greyhound Park LLC 2144 14000 16144 0 0 0 0 0 4800 20944 Naples-Ft Myers Greyhound Track 608566 240960 849526 0 0 0 372357 0 12720 1234603 Orange Park Kennel Club Inc 0 0 0 0 0 0 0 0 13200 13200 Palm Beach Kennel Club 1092958 314480 1407438 258 500 758 1272472 0 13920 2694588 Penn Sanford LLC dba Sanford-Orlando Kennel Club 1780 2080 3860 0 0 0 0 0 0 3860 Pensacola Greyhound Track Inc 72335 87200 159535 0 0 0 0 0 0 159535 SOKC LLC dba Sanford-Orlando Kennel Club 0 0 0 0 0 0 0 0 11200 11200 Sarasota Kennel Club Inc 148147 72800 220947 0 0 0 0 0 8960 229907 St Johns Greyhound Park 257580 108960 366540 62 80 142 571424 38 13700 951844 Tampa Greyhound Track 276322 92080 368402 0 0 0 362365 0 13920 744687

Total Greyhound Tracks $3619170 $1956240 $5575410 $655231 $209580 $864811 $3793575 $121881 $177620 $10533297

Jai Alai Frontons Dania Jai Alai $0 $128760 $128760 $0 $0 $0 $0 $0 $2080 $130840 Ft Pierce Jai Alai 0 13440 13440 0 0 0 0 0 640 14080 Hamilton Jai Alai and Poker 0 32000 32000 0 0 0 0 0 0 32000 Miami Jai Alai 0 117680 117680 0 0 0 0 0 1120 118800 Ocala Jai Alai 0 13840 13840 0 0 0 0 0 0 13840 Orlando-Seminole Jai Alai 0 42480 42480 0 0 0 0 0 3400 45880 Summer Jai Alai 0 110000 110000 0 0 0 0 0 1120 111120 Summersport Enterprises Ltd 0 92280 92280 0 0 0 0 0 1040 93320

Total Jai Alai Frontons $0 $550480 $550480 $0 $0 $0 $0 $0 $9400 $559880

Thoroughbred Racing Associations Calder Race Course Inc $104359 $108300 $212659 $360227 $85500 $445727 $357344 $3397437 $10900 $4424067 Gulfstream Park Racing Association Inc 189920 77100 267020 144763 52000 196763 538374 1334216 7700 2344073 Tampa Bay Downs Inc 119157 93600 212757 55058 71500 126558 447166 1193957 8400 1988838 Tropical Park Inc 67324 57900 125224 120466 37000 157466 221120 1331204 8300 1843314

Total Thoroughbred Tracks $480760 $336900 $817660 $680514 $246000 $926514 $1564004 $7256814 $35300 $10600292

Harness Racing Associations Isle Casino and Racing at Pompano Park 42939 172500 215439 122277 179500 301777 142554 630598 8600 1298968

$4142869 $3016120 $7158989 $1458022 $635080 $2093102 $5500133 $8009293 $230920 $22992437

LIVE SIMULCAST

Tax on Handle

TOTAL FOR ALL TRACKS AND FRONTONS

Tax on Handle

Tax on Handle

12

~~ TOTAL REGULAR AND CHARITYSCHOLARSHIP HANDLE

TOTAL ON-TRACK TOTAL CHARITY Fiscal Year 20072008 REGULAR SCHOLARSHIP TOTAL

Live Simulcast ITW ITWS HANDLE Live Simulcast ITW ITWS HANDLE HANDLE Greyhound Racing Associations

Bet Miami Greyhounds $3833669 $8186102 $5194870 $1814603 $19029244 $196027 $279947 $198800 $65735 $740509 $19769753 Daytona Beach Kennel Club Inc 8965786 0 4835225 0 13801011 476535 0 113495 0 590030 14391041 Derby Lane 19469861 0 27585376 0 47055237 1629919 0 1581896 0 3211815 50267052 Ebro Dog Track 4024328 0 0 0 4024328 292310 0 0 0 292310 4316638 Flagler Greyhound Track 6865777 8916036 11784845 477450 28044108 194921 182966 191590 19814 589291 28633399 Jacksonville Kennel Club Inc 5648512 0 15977689 0 21626201 958575 0 1986413 0 2944988 24571189 Jefferson County Kennel Club Inc 2147387 0 0 0 2147387 125430 0 0 0 125430 2272817 Mardi Gras Racetrack and Gaming Center 5339206 5561303 6553391 1742787 19196687 227427 247812 210221 82592 768052 19964739 Melbourne Greyhound Park LLC 326774 0 0 0 326774 37608 0 0 0 37608 364382 Naples-Ft Myers Greyhound Track 18381148 0 17109249 0 35490397 898219 0 720104 0 1618323 37108720 Orange Park Kennel Club Inc 4801506 0 14836862 0 19638368 646499 0 1834309 0 2480808 22119176 Palm Beach Kennel Club 32228122 4691 54225562 0 86458375 1267445 0 1471162 0 2738607 89196982 Penn Sanford LLC dba Sanford-Orlando Kennel Club 5370652 0 0 0 5370652 0 0 0 0 0 5370652 Pensacola Greyhound Track Inc 3314680 0 0 0 3314680 0 0 0 0 0 3314680 SOKC LLC dba Sanford-Orlando Kennel Club 5343612 0 0 0 5343612 408633 0 0 0 408633 5752245 Sarasota Kennel Club Inc 11427693 0 0 0 11427693 654788 0 0 0 654788 12082481 St Johns Greyhound Park 8688455 1132 25569200 980 34259767 656853 35651 1775288 248144 2715936 36975703 Tampa Greyhound Track 10596134 0 17004410 0 27600544 992429 0 1273408 0 2265837 29866381

Total Greyhound Tracks $156773302 $22669264 $200676679 $4035820 $384155065 $9663618 $746376 $11356686 $416285 $22182965 $406338030

Jai Alai Frontons Dania Jai Alai $6757107 $0 $10766965 $0 $17524072 $101995 $0 $184753 $0 $286748 $17810820 Ft Pierce Jai Alai 322073 0 0 0 322073 47625 0 0 0 47625 369698 Hamilton Jai Alai and Poker 4570 0 0 0 4570 0 0 0 0 0 4570 Miami Jai Alai 8157583 0 9916754 0 18074337 112451 0 115670 0 228121 18302458 Ocala Jai Alai 219573 0 0 0 219573 0 0 0 0 0 219573 Orlando-Seminole Jai Alai 1650402 0 0 0 1650402 284943 0 0 0 284943 1935345 Summer Jai Alai 7253454 0 9441821 0 16695275 161570 0 144502 0 306072 17001347 Summersport Enterprises Ltd 4755818 0 8120584 0 12876402 42089 0 103276 0 145365 13021767

Total Jai Alai Frontons $29120580 $0 $38246124 $0 $67366704 $750673 $0 $548201 $0 $1298874 $68665578

Thoroughbred Racing Associations Calder Race Course Inc $28216348 $72045482 $20618763 $167887236 $288767829 $3875484 $5752794 $2595863 $13597737 $25821878 $314589707 Gulfstream Park Racing Association Inc 37984083 28952547 36561065 78123591 181621286 6051713 3267574 4686871 7366943 21373101 202994387 Tampa Bay Downs Inc 23831381 11011575 31874047 51168043 117885046 2855206 656663 3419660 2752314 9683843 127568889 Tropical Park Inc 13464854 24093289 13839256 68208192 119605591 3160753 5077513 2442191 10500481 21180938 140786529

Total Thoroughbred Tracks $103496666 $136102893 $102893131 $365387062 $707879752 $15943156 $14754544 $13144585 $34217475 $78059760 $785939512

Harness Racing Associations Isle Casino and Racing at Pompano Park 8587725 24455443 4583236 43135142 80761546 465991 586381 250704 904762 2207838 82969384

$297978273 $183227600 $346399170 $412558024 $1240163067 $26823438 $16087301 $25300176 $35538522 $103749437 $1343912504 TOTAL FOR ALL TRACKS AND FRONTONS

ON-TRACK INTERTRACK INTERTRACK

13

TOTAL INTERTRACK WAGERING HANDLE BY GUEST

Fiscal Year 20072008 HOST PERMITHOLDER

BET MIAMI DERBY MARDI NAPLES-FT ORANGE PALM TAMPA GUEST FACILITY GREYHOUNDS DAYTONA LANE FLAGLER JACKSONVILLE GRAS MYERS PARK BEACH ST JOHNS GREYHOUND Greyhound Permitholders

Bet Miami Greyhounds $0 $320197 $522053 $1873321 $734696 $0 $732912 $171332 $2653670 $638505 $1061095 Daytona Beach Kennel Club Inc 1615503 0 1216806 485674 912428 1259791 611658 729306 2386598 1320392 750606 Derby Lane 544667 531756 0 1137788 1355439 713136 1876676 1316221 6189801 2142104 424324 Ebro Dog Track 0 0 1544204 0 132712 0 0 237560 873791 295657 768919 Flagler Greyhound Track 1863313 376651 1177705 0 708132 1993029 1250968 620715 4157527 1102814 871858 Jacksonville Kennel Club Inc 430304 764230 1892881 1486155 3395250 455663 2046646 3092876 4779286 5163777 1277721 Jefferson County Kennel Club Inc 0 0 1106909 0 500652 0 0 367389 0 754375 523383 Mardi Gras Racetrack and Gaming Center 0 173383 919445 1395277 31513 0 846620 451971 2094233 492218 0 Melbourne Greyhound Park LLC 120866 187735 642527 500406 359304 204608 711972 415152 2427931 657331 439604 Naples-Ft Myers Greyhound Track 344359 201779 1166263 1129393 403966 414918 0 444709 2947014 615076 670074 Orange Park Kennel Club Inc 457203 428460 2138015 471407 0 447727 1580300 0 2757550 0 1323773 Palm Beach Kennel Club 331335 267893 1741971 1484008 1422456 536756 1678806 1408358 0 2304419 1132490 Penn Sanford LLC dba Sanford-Orlando Kennel Club 42185 128933 1263696 175427 1390843 56063 749203 0 2339731 929328 1078437 Pensacola Greyhound Track Inc 0 0 0 0 1556828 0 0 1501860 0 2445089 0 SOKC LLC dba Sanford-Orlando Kennel Club 0 136278 1460782 17916 0 0 1200366 1112656 2350709 1009985 628560 Sarasota Kennel Club Inc 0 0 2794343 0 845857 0 1464099 680743 3992092 1265819 1580876 St Johns Greyhound Park 163222 252297 694747 466575 1453801 170318 568502 1395926 3227075 2095710 477565 Tampa Greyhound Track 316644 718625 5073411 1048070 1056231 446493 1607376 978959 4501893 1591192 2940790

Total Greyhound Permitholders $6229601 $4488217 $25355758 $11671417 $16260108 $6698502 $16926104 $14925733 $47678901 $24823791 $15950075

Jai Alai Permitholders Dania Jai Alai $429125 $0 $0 $0 $0 $1276948 $0 $0 $0 $0 $5547 Ft Pierce Jai Alai 100339 0 381557 271582 321939 124856 0 294208 2406445 482664 233847 Hamilton Jai Alai and Poker 157941 222141 588812 0 477027 185506 0 550517 828278 764400 330268 Miami Jai Alai 0 0 0 0 0 0 0 0 0 0 0 Ocala Jai Alai 58602 124485 308864 530700 270602 71637 255820 264022 1114630 471277 213271 Orlando-Seminole Jai Alai 0 0 0 0 0 0 0 0 0 0 0 Summer Jai Alai 0 0 0 0 0 0 0 0 0 0 0 Summersport Enterprises Ltd 109949 0 0 0 0 0 0 0 0 0 0

Total Jai Alai Permitholders $855956 $346626 $1279233 $802282 $1069568 $1658947 $255820 $1108747 $4349353 $1718341 $782933

Thoroughbred Permitholders Calder Race Course Inc $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 Gulfstream Park Racing Association Inc 0 0 0 0 0 0 0 0 0 0 0 Ocala Breeders Sales 0 0 370093 0 249776 0 0 235185 1113285 383067 197233 Tampa Bay Downs Inc 0 113877 2162188 0 384650 0 647429 401506 1842662 668413 1347577 Tropical Park Inc 0 0 0 0 0 0 0 0 0 0 0

Total Thoroughbred Permitholders $0 $113877 $2532281 $0 $634426 $0 $647429 $636691 $2955947 $1051480 $1544810

Harness Permitholders Isle Casino and Racing at Pompano Park 188451 0 0 0 0 231542 0 0 712523 0 0

TOTAL FOR ALL PERMITHOLDERS $7274008 $4948720 $29167272 $12473699 $17964102 $8588991 $17829353 $16671171 $55696724 $27593612 $18277818

Note Figures above include handle from charityscholarship performances

CO

NTIN

UED

ON

NEXT PA

GE

14

TOTAL INTERTRACK WAGERING HANDLE BY GUEST

scal Year 20072008Fi

GUEST FACILITY G

DANIA MIAMI SUMMER SUMMERSPORT

HOST PERMITHO

CALDER

LDER

GULFSTREAM PARK

TAMPA BAY DOWNS

TROPICAL PARK

POMPANO PARK

reyhound Permitholders Bet Miami Greyhounds $71455 $0 $0 $25308 $2143688 $0 $0 $1027407 $3217279 Daytona Beach Kennel Club Inc 370884 345355 342578 306303 6219441 2065226 3582421 2274939 2035961 Derby Lane 400206 1298627 1174660 263459 14341493 4553604 9231214 5623223 2387288 Ebro Dog Track 206059 0 0 158723 1655725 881390 461380 542785 0 Flagler Greyhound Track 0 0 0 0 3259551 2135726 29664 1234231 3439140 Jacksonville Kennel Club Inc 297686 461290 449578 203737 2770002 1062284 1486389 1086663 372800 Jefferson County Kennel Club Inc 118961 0 0 85971 0 0 0 0 0 Mardi Gras Racetrack and Gaming Center 171394 0 0 0 573637 1234654 42321 11218 2615036 Melbourne Greyhound Park LLC 718179 755821 715685 535087 8474187 3668978 4643641 3482257 782535 Naples-Ft Myers Greyhound Track 0 0 0 0 11388928 6214826 8361375 4907703 2010190 Orange Park Kennel Club Inc 176546 186694 213201 129328 1512972 419695 750773 274779 430038 Palm Beach Kennel Club 848458 936196 820191 632213 30944142 23306276 4142773 14610322 5946803 Penn Sanford LLC dba Sanford-Orlando Kennel Club 0 0 0 0 7383469 0 276649 669083 692069 Pensacola Greyhound Track Inc 0 0 0 0 773982 456119 765260 337408 0 SOKC LLC dba Sanford-Orlando Kennel Club 0 0 0 0 94737 2341357 3735226 1928848 870482 Sarasota Kennel Club Inc 0 0 0 0 8935731 3700307 5828683 3779169 954848 St Johns Greyhound Park 133286 271383 295950 99738 8155143 2954537 4327535 2972357 1527437 Tampa Greyhound Track

tal Greyhound Permitholders

305842 923442 874931 223579 8065750 2544039 5201448 3179327 1900483

To $3818956 $5178808 $4886774 $2663446 $116692578 $57539018 $52866752 $47941719 $29182389

Jai Alai Permitholders Dania Jai Alai $0 $1070874 $342315 $0 $1041847 $1387400 $40658 $308989 $3159556 Ft Pierce Jai Alai 174820 826347 827691 151636 5119725 2061530 2744884 1893526 842688 Hamilton Jai Alai and Poker 178401 63707 42454 130251 1157486 398501 724541 413077 59 Miami Jai Alai 1798880 0 0 365501 34545 178485 11806 139815 1039975 Ocala Jai Alai 244059 425447 463032 88189 2906187 970679 1851799 969720 527893 Orlando-Seminole Jai Alai 1516478 1362163 1300096 1294233 17003078 5123321 9319740 6138759 5516055 Summer Jai Alai 594269 0 0 1423895 484200 0 0 52935 920611 Summersport Enterprises Ltd 0 210554 870130 0 1523238 0 0 473522 2642604

Total Jai Alai Permitholders $4506907 $3959092 $3845718 $3453705 $29270306 $10119916 $14693428 $10390343 $14649441

Thoroughbred Permitholders Calder Race Course Inc $0 $0 $0 $0 $0 $0 $657951 $0 $0 Gulfstream Park Racing Association Inc 0 0 0 0 16936195 0 7820112 11772505 0 Ocala Breeders Sales 81731 237652 236304 52614 10097325 3809993 5775492 3730895 1002588 Tampa Bay Downs Inc 164752 656872 617527 132035 23225339 8488681 0 9993847 3386258 Tropical Park Inc

tal Thoroughbred Permitholders

0 0 0 0 0 30206293 4621554 0 653168

To

H

T

$246483 $894524 $853831 $184649 $50258859 $42504967 $18875109 $25497247 $5042014

arness Permitholders Isle Casino and Racing at Pompano Park 2379372 0 0 1922060 8477856 16574569 2778775 11160811 0

OTAL FOR ALL PERMITHOLDERS $10951718 $10032424 $9586323 $8223860 $204699599 $126738470 $89214064 $94990120 $48873844

CO

NTIN

UED

FRO

M PR

EVIOU

S PAG

E

TOTAL

$15192918 28831870 55505686 7758905

24221024 32975218 3457640

11052920 30443806 41220573 13698461 94495866 17175116 7836546

16887902 35822567 31703104 43498525

$511778647

$9063259 19260284 7213367 3569007

12130915 48573923 3475910 5829997

$109116662

$657951 36528812 27573233 54233613 35481015

$154474624

44425959

$819795892

Note Figures above include handle from charityscholarship performances

15

CHARITY AND SCHOLARSHIP PERFORMANCES

Each permitholder may operate up to five additional days designated as charity or scholarship days during their regular meet Proceeds from these additional days are paid to approved charities major state and private institutions of higher learning community colleges the Historic Resources Operating Trust Fund or the Board of Governors Operations and Maintenance Trust Fund A list of proposed recipients is submitted annually by the permitholder to the division Typically the amount contributed to charitable organizations is determined by calculating the amount of taxes due to the state had it been a regular performance A minimum of $2469657 was paid to charitable organizations during Fiscal Year 20072008 bringing the total proceeds disbursed since 1985 to $64738381

RACING SCHOLARSHIP TRUST FUND

The Board of Governors Operations and Maintenance Trust Fund within the Department of Education is used to provide scholarships to deserving students who are attending Floridas colleges and universities A total of $16872378 has been paid to this fund since the program began in 1949 The amount contributed to the fund this fiscal year is detailed below

Racing Scholarship Trust Fund Washington County Kennel Club Inc $3303

Total For 20072008 Fiscal Year $3303

ABANDONED WINNING TICKETS

Abandoned pari-mutuel tickets are winning tickets that remain uncashed for a period of one year The value of greyhound and jai alai abandoned tickets for live on-track races or games escheat to the state These funds are deposited into the State School Fund for the support and maintenance of Floridas public schools Since 1957 the total paid into this fund is $87881715 The amount collected in abandoned winning tickets for the State School Fund for this fiscal year is detailed below

Abandoned Winning Tickets Greyhound Permitholders $1317137 Jai Alai Permitholders $153173 Total For 20072008 Fiscal Year $1470310

In harness and quarter horse racing abandoned winning tickets are paid to the respective breedersrsquo associations Abandoned winning tickets from thoroughbred horse racing are retained by the permitholder

16

Ibull

CARDROOM COMPARATIVE DATA

During Fiscal Year 20072008 there were 21 licensed permitholders that operated a cardroom at their facility The number of cardroom tables increased from 469 in Fiscal Year 20062007 to 739 i n Fiscal Year 20072008 Cardroom gross receipts increased from $54208544 to $90863855 and as a result total state revenue increased from $5746355 in Fiscal Year 20062007 to $9961385 this fiscal year

Cardroom tax revenue is distributed 50 between the Pari-Mutuel Wagering Trust Fund and th e General Revenue Fund In accordance with Section 849086(13)(h) Florida Statutes one quarter o f the moneys deposited into the Pari-Mutuel Wagering Trust Fund must be distributed to counties an d municipalities that approved the cardroom In October 2008 the division distributed approximatel y $1135798 to the countiesmunicipalities

CARDROOM GROSS RECEIPTS AND TOTAL STATE REVENUE FISCAL YEARS 19981999 THROUGH 20072008

$0 $10 $20 $30 $40 $50 $60 $70 $80 $90

$100

Mill

ions

1998

1999

1999

2000

2000

2001

2001

2002

2002

2003

2003

2004

2004

2005

2005

2006

2006

2007

2007

2008

Cardroom Gross Receipts Total State Revenue

CARDROOM GROSS RECEIPTS AND STATE REVENUE SUMMARY

Fiscal Year Total Cardroom Gross Receipts

Gross Receipts Tax

Table Fees Collected

Total State Revenue (Gross Receipts Tax

plus Table Fees)

Total State Revenue as a

Percent of Gross Receipts

19981999 $4394499 $439351 $120500 $559851 1274 19992000 $3743212 $374321 $101500 $475821 1271 20002001 $3165525 $316552 $74500 $391052 1235 20012002 $2837775 $283778 $76000 $359778 1268 20022003 $2767231 $276723 $74500 $351223 1269 20032004 $18498426 $1849843 $250500 $2100343 1135 20042005 $38089764 $3808977 $238000 $4046977 1062 20052006 $44433359 $4443337 $264000 $4707337 1059 20062007 $54208544 $5420855 $325500 $5746355 1060 20072008 $90863855 $9086385 $875000 $9961385 1096

17

COMPONENTS OF CARDROOM REVENUE BY ASSOCIATION

scal Year 20072008Fi

Greyhound Racing Associations Daytona Beach Kennel Club Inc Derby Lane Ebro Dog Track Flagler Greyhound Track Jefferson County Kennel Club Inc Mardi Gras Racetrack and Gaming Center Melbourne Greyhound Park LLC Naples-Ft Myers Greyhound Track Orange Park Kennel Club Inc Palm Beach Kennel Club Sarasota Kennel Club Inc St Johns Greyhound Park Tampa Greyhound Track tal Greyhound PermitholdersTo

Jai Alai Permitholders DaniaSummersportFt Pierce Jai Alai Hamilton Jai Alai and Poker MiamiSummerJai Alai Ocala Jai Alai

Total Jai Alai Permitholders

Thoroughbred Racing Associations Gulfstream Park Racing Association Inc Tampa Bay Downs Inc tal Thoroughbred PermitholdersTo

Harness Racing Associations Isle Casino and Racing at Pompano Park

TAL FOR ALL PERMITHOLDERSTO

Tournament County Gross Gross Gross Table Fees Total Taxes

Municipality Receipts Receipts Receipts Tax Collected and Fees

Volusia 6398578 484861 688344 72000 760344 Pinellas 6061846 1609561 767141 50000 817141

Washington 3149083 74326 322341 22000 344341 Dade 4289859 40082 432994 18000 450994

Jefferson 1141104 50750 119185 22000 141185 Hallandale 2660545 41690 270223 40000 310223

Brevard 5032809 434380 546719 45000 591719 Lee 5695292 515065 621036 36000 657036

Town of Orange Park 1621387 10852 163224 80000 243224 Palm Beach 9211632 992646 1020428 68000 1088428

Sarasota 3938604 1624165 556277 32000 588277 St Johns 8104392 681412 878580 44000 922580

Hillsborough $2098756 291124 $238988 $22000 $260988 59403886 6850914 6625480 551000 7176480

Hallandale

1147983 244911 139289 26000 165289 St Lucie 921326 21501 94283 74000 168283 Hamilton 1846779 100570 194735 15000 209735

Dade 1330788 57541 138833 48000 186833 Marion 465574 7260 47283 56000 103283

5712450

431783 614423 219000 833423

Broward 3592724 252406 384513 25000 409513 Hillsborough 3299351 986607 428596 38000 466596

6892075 1239013 813109 63000 876109

Broward 9546654 787080 1033373 42000 1075373

$81555065 $9308790 $9086385 $875000 $9961385

(1) 18th of total gross receipts tax is distributed to counties or municipalities

Note Effective July 1 2007 the table fee collected is $1000 per table

18

SLOT COMPARATIVE DATA

Florida pari-mutuel facilities began slot machine operations in Broward County during the 20062007 Fiscal Year On January 29 2008 Miami-Dade County held a local referendum and passed slot machine gaming in their county

During Fiscal Year 20072008 the total amount wagered by patrons was $3023981126 Average daily revenue per slot machine was $182 Total net slot revenue was $241120630 In accordance with Section 551106(2)(a) Florida Statutes the tax rate on net slot machine revenue is 50 as a result the total taxes paid to the state was $120560316

bull Gulfstream Park Racing Association paid $19618764 in taxes representing 16 of the total taxes bull Mardi Gras Racetrack and Gaming Center paid $39550545 in taxes representing 33 of the total taxes and

bull Pompano Park Racing paid $61391007 in taxes representing 51 of the total taxes

Taxes paid on net slot machine revenue were accounted for by the division then immediately transferred to the Department of Educations Educational Enhancement Trust Fund

Gulfstream Operations Began 11152006

Mardi Gras Operations Began 12282006

Pompano Park Operations Began 04142007 TOTAL

FY 200607 FY 200708 FY 200607 FY 200708 FY 200607 FY 200708 FY 200607 FY 200708 Average Number of Machines 834 887 1150 1239 1500 1500 2281 3626 Number of Operating Days 228 366 185 366 78 366 228 366 Average Revenue per Machine $161 $121 $216 $174 $193 $224 $191 $182 Amount Wagered $322637778 $501200320 $517732918 $898612565 $273737770 $1624168241 $1114108466 $3023981126 Amount Won By Patrons $291991699 $458031144 $471834882 $816752882 $251151459 $1492832705 $1014978040 $2771616730

Promotional Credits $0 $3970805 $0 $2819819 $0 $4662829 $0 $11453454 30-Day Unclaimed Tickets $60109 $39156 $231437 $55817 $19988 $109307 $311533 $204280

Winnings withheld from Excluded Persons $0 $0 $0 $5408 $0 $0 $0 $5408 Net Slot Machine Revenue $30706188 $39237527 $46129473 $79101089 $22606298 $122782015 $99441960 $241120631

State Tax Revenue $15353094 $19618764 $23064737 $39550545 $11303149 $61391007 $49720980 $120560316 Permitholder Revenue $15353094 $19618764 $23064737 $39550545 $11303149 $61391007 $49720980 $120560316

FISCAL YEAR 20072008

NET SLOT MACHINE REVENUE PROMOTIONAL CREDITS AMOUNT WON BY PATRONS

Gulfstream $458031144

17

Pompano Park $1496832705

53 Mardi Gras

$816752882 30

Gulfstream $3970805

35

Mardi Gras $2819819

25

Pompano Park $4662829

40

Gulfstream $39237527

16

Mardi Gras $79101089

33

Pompano Park $122782015

51

19

I

_jl -

~ ------

--

__ T

- - -- --- -_IF ~

-

Daily Revenue per Machine Compared to Average Number of Machines For Fiscal Years 20062007 and 20072008

GULFSTREAM PARK RACING AND CASINO

$0 $50

$100 $150 $200 $250 $300 $350 $400 $450

Jul-0

6

Aug-06

Sep-06

Oct-06

Nov-06

Dec-06

Jan-07

Feb-07

Mar-07

Apr-07

May-07

Jun-07

Jul-0

7

Aug-07

Sep-07

Oct-07

Nov-07

Dec-07

Jan-08

Feb-08

Mar-08

Apr-08

May-08

Jun-08

Dai

ly R

even

ue p

er M

achi

ne

0 200 400 600 800 1000 1200 1400 1600 1800 2000

Ave

rage

Num

ber o

f Mac

hine

s

Revenue per Machine Machines

MARDI GRAS RACETRACK AND GAMING CENTER

ISLE CASINO AND RACING AT POMPANO PARK

$0 $50

$100 $150 $200 $250 $300 $350 $400 $450

Jul-0

6

Aug-06

Sep-06

Oct-06

Nov-06

Dec-06

Jan-07

Feb-07

Mar-07

Apr-07

May-07

Jun-07

Jul-0

7

Aug-07

Sep-07

Oct-07

Nov-07

Dec-07

Jan-08

Feb-08

Mar-08

Apr-08

May-08

Jun-08

Dai

ly R

even

ue p

er M

achi

ne

0 200 400 600 800 1000 1200 1400 1600 1800 2000

Ave

rage

Num

ber o

f Mac

hine

s

Revenue per Machine Machines

$0 $50

$100 $150 $200 $250 $300 $350 $400 $450

Jul-0

6

Aug-06

Sep-06

Oct-06

Nov-06

Dec-06

Jan-07

Feb-07

Mar-07

Apr-07

May-07

Jun-07

Jul-0

7

Aug-07

Sep-07

Oct-07

Nov-07

Dec-07

Jan-08

Feb-08

Mar-08

Apr-08

May-08

Jun-08

Dai

ly R

even

ue p

er M

achi

ne

0 200 400 600 800 1000 1200 1400 1600 1800 2000

Ave

rage

Num

ber o

f Mac

hine

s

Revenue per Machine Machines

ALL FACLITIES COMBINED

Dai

ly R

even

ue p

er M

achi

ne $450

$400 $350 $300 $250 $200 $150 $100

$50 $0

l-uJ6 6 6 6 6 7 7 7 7 7 70 -06

-0 -0 -0 -0 -0 -0 -0 -0 -07

-0 0 -g p t v c n b r r y n l- gu e c o e a e a p a u u uA S O N D J F M A JM J A

Revenue per Machine

7 8 807 7 7 7 8 8 8-0 -0 -0 -0 -0 -0 -0 -0 -08

-0p t v c n b r r y ne c o e a e a p a uS O N D J F M A M J

Machines

Ave

rage

Num

ber o

f Mac

hine

s 6000

5000

4000

3000

2000

1000

0

20

DA

TA B

Y A

SS

OC

IATI

ON

FA

CIL

ITY

Pari-Mutuel Facilities by Permit Type

Key

- 16 Greyhound Tracks

6 Jai-Alai Frontons

-0 0

-e

3 Thoroughbred Tracks

1 Harness Track

1 Limited lntertrack Wagering Permit (5506308 FS)

3 Division Regional Offices

21 Cardrooms

3 Slot Machine Gaming Facilities

middot1ton Jai Alai Ham1

P rce Jai Alai Fort 1e ____ ~

h Kennel Club Palm Beac

Dania I Summersport Jai Alai

Mardi Gras Racetrack Bet Miami

Gulfstream Park

Calder Tropical Park

J i Alai middot middot 1 Summer a M1am1

Flagler Greyhound

2008 October 01

21

GREYHOUND ASSOCIATIONS

Florida remains the leader in greyhound racing in the United States with 18 permitholders operating at 13 tracks throughout the state A total of 4479 performances including charity and scholarship performances were conducted during this past fiscal year a decrease of nine percent from the previous fiscal year

During Fiscal Year 20072008 handle wagered at live greyhound performances decreased by 12 percent Intertrack handle wagered on broadcasts of live Florida greyhound performances decreased by 12 percent Simulcast handle wagered on broadcasts of performances from outside the state decreased by 23 percent Intertrack simulcast handle wagered on broadcast of performances from outside the state increased by 12 percent Overall total handle decreased by 13 percent for the Florida greyhound industry

Total paid attendance decreased by 41 percent from the prior year The division reports only paid attendance and does not include free admissions or complimentary passes in its data Total greyhound revenue to the state decreased by 15 percent during Fiscal Year 20072008 The greyhound industry accounted for approximately 46 percent of Floridarsquos total revenue and 31 percent of total handle from pari-mutuel performances

Based on audits conducted by the division greyhound permitholders paid $29048989 in purses during Fiscal Year 20072008 which excludes stakes fees and sponsor contributions The races conducted during the past year by greyhound permitholders is shown in detail on the individual permitholder pages of this section

All of Floridarsquos greyhound permitholders actively sponsor greyhound adoption programs Many of the statersquos greyhound tracks provide for on-site adoption booths animal welfare funding advertising special events and public information Florida Statutes provide that greyhound permitholders receive credits applicable against taxes in an amount equal to the uncashed tickets remitted to the state in the prior fiscal year Each permitholder is required to pay an amount equal to 10 percent of the amount of the credit received to any bona fide organization which promotes or encourages greyhound adoptions During Fiscal Year 20072008 total contributions provided to greyhound adoption units amounted to $201949 which exceeded the minimum statutory requirement

Total Performances 4479 Total Paid Attendance 1006115

Total Racing Days 3514 Total Admission Tax $67344

Bet Miami Greyhounds Broward County

See Mardi Gras Racetrack and Gaming Centers contact information for detail

Meet Period 7012007 to 12312007 and 6012008 to 06302008 at Mardi Gras Racing Results Performances 140 Paid Attendance Racing Days 140 Total Admission Tax Purses Paid $1615540

0 $0

Daytona Beach Kennel Club Inc Volusia County

Website wwwdaytonagreyhoundcom Mailing Address P O Box 11470 Daytona Beach Florida 32120 Street Address 960 South Williamson Road Daytona Beach Florida 32114 Meet Period 7012007 to 6302008 Racing ResultsPerformances 410 Paid Attendance Racing Days 312 Total Admission Tax Purses Paid $1660136

Telephone 3862526484 Fax 3862524808

147081 $507

22

Website Mailing Address Street Address

Meet Period

Racing ResultsPerformances Racing Days Purses Paid

Derby Lane St Petersburg Kennel Club Inc

Pinellas County

wwwderbylanecom P O Box 22099 St Petersburg Florida 33742-2099 10490 Gandy Boulevard St Petersburg Florida 33702-2395

7012007 to 8182007 and 1012008 to 6302008

292 Paid Attendance 198 Total Admission Tax

$3344976

Telephone Fax

3446 $0

7278123235 7278123305

Website MailingStreet Address

Meet Period

Racing ResultsPerformances Racing Days Purses Paid

Ebro Dog Track Washington County Kennel Club Inc

Washington County

wwwebrogreyhoundparkcom 6558 Dog Track Road Ebro Florida 32437

7022007 to 12012007 and 152008 to 6302008

262 Paid Attendance 214 Total Admission Tax

$665281

Telephone Fax

32953 $5720

8502343943 8505354442

Website Mailing Address Street Address

Meet Period

Racing ResultsPerformances Racing Days Purses Paid

Flagler Greyhound Track West Flagler Associates Ltd

Dade County

wwwflaglerdogscom P O Box 350940 Miami Florida 33135-0940 401 NW 38th Court Miami Florida 33126

7012007 to 6302008

361 Paid Attendance 362 Total Admission Tax

$1934808

Telephone Fax

0 $0

3056493000 3056314525

Website Mailing Address Street Address Meet Period Racing Results Performances Racing Days Purses Paid

Jacksonville Kennel Club Inc Duval County

wwwjaxkennelcom P O Box 959 Orange Park Florida 32067-0959 1440 North McDuff Avenue Florida 32205 7012007 to 9032007 and 5282008 to 6302008 at Orange Park

115 Paid Attendance 86 Total Admission Tax

$1413236

Telephone Fax

26204 $0

9046460001 9046460420

Website Mailing Address Street Address

Meet Period

Racing Results Performances Racing Days Purses Paid

Jefferson County Kennel Club Inc Jefferson County

wwwjckcgreyhoundscom P O Box 400 Monticello Florida 32345 3079 North Jefferson Street Monticello Florida 32344

7022007 to 9082007 and 5282008 to 6302008

223 Paid Attendance 223 Total Admission Tax

$576563

Telephone Fax

27160 $2728

8509972561 8509973871

23

Website Mailing Address Street Address

Meet Period

Racing Results Performances Racing Days Purses Paid

Mardi Gras Racetrack and Gaming Center Hartman amp Tyner Inc

Broward County

wwwplaymardigrascom P O Box 2007 Hollywood Florida 33022 831 North Federal Highway Hallandale Beach Florida 33009

1012008 to 5312008

152 Paid Attendance 152 Total Admission Tax

$1597917

Telephone Fax

0 $0

9549243200 9549243143

Website MailingStreet Address Meet Period Racing Results Performances Racing Days Purses Paid

Melbourne Greyhound Park LLC Brevard County

wwwmelbournegreyhoundparkcom 1100 North Wickham Road Melbourne Florida 32935

12262007 to 4262008

107 Paid Attendance 71 Total Admission Tax

$422370

Telephone Fax

21157 $399

3212599800 3212593437

Website Mailing Address Street Address Meet Period Racing Results Performances Racing Days Purses Paid

Naples-Ft Myers Greyhound Track Bonita-Fort Myers Corporation

Lee County wwwnaplesfortmyersdogscom P O Box 2567 Bonita Springs Florida 34133-2567 10601 Bonita Beach Road SW Bonita Springs Florida 34135 7012007 to 6302008

410 Paid Attendance 326 Total Admission Tax

$2298746

Telephone Fax

255495 $37445

2399922411 2399479244

Website Mailing Address Street Address Meet Period Racing Results Performances Racing Days Purses Paid

Orange Park Kennel Club Inc Clay County

wwwjaxkennelcom P O Box 959 Orange Park Florida 32067-0959 455 Park Avenue Orange Park Florida 32073 12052007 to 3102008

112 Paid Attendance 84 Total Admission Tax

$1252565

Telephone Fax

24563 $0

9046460001 9046460420

Website MailingStreet Address Meet Period Racing Results Performances Racing Days Purses Paid

Palm Beach Kennel Club Investment Corporation of Palm Beach

Palm Beach County wwwpbkennelclubcom 1111 North Congress Avenue West Palm Beach Florida 33409-6317 7012007 to 6302008

466 Paid Attendance 363 Total Admission Tax

$4821349

Telephone Fax

220086 $12853

5616832222 5614711298

Website Mailing Address Street Address Meet Period Racing ResultsPerformances Racing Days Purses Paid

Pensacola Greyhound Track Inc Escambia County

wwwpensacolagreyhoundparkcom P O Box 12824 Pensacola Florida 32591-2824 951 Dog Track Road Pensacola Florida 32506-8236 7012007 to 6292008

212 Paid Attendance 165 Total Admission Tax

$725502

Telephone Fax

0 $0

8504558595 8504538883

24

Penn Sanford LLC dba Sanford-Orlando Kennel Club Seminole County

See SOKC LLCs contact information for detail Meet Period 7012007 to 6292008

Racing ResultsPerformances 217 Paid Attendance Racing Days 141 Total Admission Tax Purses Paid $784903

32228 $3867

SOKC LLC dba Sanford-Orlando Kennel Club Seminole County

Website wwwfloridagreyhoundracingcom Mailing Address P O Box 50280 Longwood Florida 32752 Street Address 301 Dog Track Road Longwood Florida 32750 Meet Period 11012007 to 5022008 Racing ResultsPerformances 229 Paid Attendance Racing Days 152 Total Admission Tax Purses Paid $838829

TelephoneFax

41031 $0

4078311600 4078313997

Sarasota Kennel Club Inc Sarasota County

Website wwwsarasotakennelclubcom MailingStreet Address 5400 Bradenton Road Sarasota Florida 34234 Meet Period 7022007 to 5032008 Racing ResultsPerformances 352 Paid Attendance Racing Days 219 Total Admission Tax Purses Paid $1399180

TelephoneFax

145858 $3692

9413557744 9413512207

St Johns Greyhound Park Bayard Raceways Inc

St Johns County Website wwwjaxkennelcom Mailing Address P O Box 959 Orange Park Florida 32067-0959 Street Address 6322 Racetrack Road Jacksonville Florida 32259 Meet Period 9052007 to 12032007 and 3122008 to 5262008 at Orange Park Racing ResultsPerformances 192 Paid Attendance Racing Days 143 Total Admission Tax Purses Paid $1900576

Telephone Fax

28853 $133

9046460001 9046460420

Tampa Greyhound Track Associated Outdoor Clubs Inc

Hillsborough County Website wwwtampadogscom Mailing Address P O Box 8096 Tampa Florida 33674-8096 Street Address 8300 North Nebraska Avenue Tampa Florida 33604 Meet Period 7012007 to 8192007 and (8202007 to 12312007 at Derby Lane) Racing ResultsPerformances 227 Paid Attendance Racing Days 163 Total Admission Tax Purses Paid $1796512

Telephone Fax

0 $0

8139324313 8139325048

25

JAI ALAI FRONTON ASSOCIATIONS

Florida was the first state in the nation to conduct jai alai performances with the first fronton being built in 1926 There are currently eight jai alai permitholders operating at six frontons throughout Florida In fact Florida is now the only state where jai alai games are conducted A total of 1094 regular performances including charity and scholarship performances were conducted during this past fiscal year a decrease of 20 percent from the previous fiscal year

During Fiscal Year 20072008 handle wagered at live jai alai performances decreased by 19 percent Intertrack handle wagered on broadcasts of live Florida jai alai performances decreased by 13 percent There are no longer any other states that conduct jai alai therefore there was no simulcast or intertrack simulcast handle Total handle declined by 16 percent for the Florida jai alai industry

Revenue to the state decreased by three percent during Fiscal Year 20072008 The jai alai industry accounted for approximately two percent of Floridarsquos total revenue and five percent of total handle from pari-mutuel performances Permitholders reported paying $7755267 in playersrsquo awards

Total paid attendance decreased by 52 percent from the prior year The division reports only paid attendance and does not include free admissions or complimentary passes in its data

Total Performances 1094 Total Paid Attendance 160960 Total Gaming Days 833 Total Admission Tax $0

Dania Jai Alai A Divison of the Aragon Group

A Boyd Gaming Company Broward County

Website wwwdania-jai-alaicom Mailing Address P O Box 96 Dania Beach Florida 33004 TelephoneStreet Address 301 East Dania Beach Boulevard Dania Beach Florida 33004 Fax Meet Period 12012007 to 6292008 Gaming ResultsPerformances 240 Paid Attendance 0 Racing Days 180 Total Admission Tax $0 Players Awards Paid $1751505

9549272841 9549209095

Ft Pierce Jai Alai Florida Gaming Centers Inc

St Lucie County Website wwwfla-gamingcom TelephoneMailingStreet Address 1750 South Kings Highway Ft Pierce Florida 34945-3099 Fax Meet Period 4042008 to 5312008 Miscellaneous Revenue to State $34919 (See Section 5509511(4) Florida Statutes for detail) Gaming ResultsPerformances 44 Paid Attendance 0 Racing Days 35 Total Admission Tax $0 Players Awards Paid $150000

7724647500 7724640099

Hamilton Jai Alai and Poker Richmond Entertainment Inc

Hamilton County Website wwwhamiltondownsjaialaicom TelephoneMailingStreet Address 6968 US Highway 129 South Jasper Florida 32052 Fax Meet Period 7012007 to 10252007 Gaming ResultsPerformances 100 Paid Attendance 9220 Racing Days 100 Total Admission Tax $0 Players Awards Paid $205191

3866380011 3866380033

26

Miami Jai Alai Florida Gaming Centers Inc

Dade County

Website wwwfla-gamingcom Telephone MailingStreet Address 3500 NW 37th Avenue Miami Florida 33142 Fax Meet Period 11012007 to 5072008

Gaming Results Performances 216 Paid Attendance 23568 Racing Days 162 Total Admission Tax $0 Players Awards Paid $1986750

3056336400 3056347013

Ocala Jai Alai Second Chance Jai Alai LLC

Marion County

Website wwwocalajaialaicom Mailing Address P O Box 580 Orange Lake Florida 32681 Telephone Street Address 4601 NW Highway 318 Reddick Florida 32686 Fax Meet Period 4032008 to 4302008 Miscellaneous Revenue to State $15733 (See Section 5509511(4) Florida Statutes for detail)

Gaming Results Performances 40 Paid Attendance 0 Racing Days 20 Total Admission Tax $0 Players Awards Paid $102869

3525912345 3525913402

Orlando-Seminole Jai Alai Florida Jai Alai Inc Seminole County

Website wwworlandojaialaicom Mailing Address P O Box 300107 Fern Park Florida 32730 Telephone Street Address 6405 South Highway 17-92 Fern Park Florida 32730 Fax Meet Period 1012008 to 3302008 Miscellaneous Revenue to State $44200 (See Section 5509511(4) Florida Statutes for detail)

Gaming Results Performances 81 Paid Attendance 18578 Racing Days 55 Total Admission Tax $0 Players Awards Paid $303775

4073396221 4078314689

Summer Jai Alai Dade County

See Miami Jai Alais contact information for detail Meet Period 7012007 to 10312007 and 5082008 to 6302008 at Miami Jai Alai

Gaming Results Performances 202 Paid Attendance 72605 Racing Days 152 Total Admission Tax $0 Players Awards Paid $1986750

Summersport Enterprises Ltd A Boyd Gaming Company

Broward County

See Dania Jai Alais contact information for detail Meet Period 7012007 to 11302007 at Dania Jai Alai

Gaming Results Performances 171 Paid Attendance 36989 Racing Days 129 Total Admission Tax $0 Players Awards Paid $1268427

27

THOROUGHBRED ASSOCIATIONS

Florida continues to be a premier thoroughbred racing state with four permitholders operating at three tracks located in Central and South Florida A total of 349 regular performances including charity and scholarship performances were conducted during this past fiscal year which reflects no change from the previous fiscal year

During Fiscal Year 20072008 handle on live thoroughbred performances decreased 23 percent and intertrack handle wagered increased eight percent Simulcast handle wagered on broadcasts of performances from outside the state decreased by 26 percent while intertrack simulcast handle increased by seven percent Overall total handle declined by six percent for the Florida thoroughbred industry

Total revenue to the state during Fiscal Year 20072008 decreased six percent from the prior year The thoroughbred industry accounted for approximately 46 percent of Floridarsquos total revenue and 58 percent of total handle from pari-mutuel performances

Total paid attendance decreased by 20 percent from the prior year The division reports only paid attendance and does not include free admissions or complimentary passes in its data

Total Performances 349 Total Paid Attendance 252673 Total Racing Days 352 Total Admission Tax $53505

Calder Race Course Inc Dade County

Website wwwcalderracecoursecom Mailing Address P O Box 1808 Miami Florida 33055-0808 Street Address 2101 NW 27th Avenue Miami Florida 33056

Meet Period 7012007 to 10142007 and 4252008 to 6302008 Racing ResultsPerformances 109 Paid Attendance Racing Days 109 Total Admission Tax Purses Paid $27295808

Telephone Fax

74495 $15588

3056251311 3056202569

Gulfstream Park Racing Association Inc Broward County

Website wwwcasinoatgulfstreamcomhomehtml MailingStreet Address 901 South Federal Highway Hallandale Beach Florida 33009 Meet Period 1032008 to 4202008 Racing ResultsPerformances 86 Paid Attendance Racing Days 89 Total Admission Tax Purses Paid $30309087

Telephone Fax

0 $0

9544547000 9544546479

Tampa Bay Downs Inc Hillsborough County

Website wwwtampabaydownscom Mailing Address P O Box 2007 Oldsmar Florida 34677 Street Address 11225 Race Track Road Tampa Florida 33626 Meet Period 12082007 to 5042008 Racing ResultsPerformances 94 Paid Attendance Racing Days 94 Total Admission Tax Purses Paid $15474950

Telephone Fax

139683 $30326

8138554401 8132611961

Tropical Park Inc Dade County

See Calders contact information for detail Meet Period 10152007 to 1022008 at Calder Race Course Racing ResultsPerformances 60 Paid Attendance Racing Days 60 Total Admission Tax Purses Paid $12330361

38495 $7591

28

29

HARNESS ASSOCIATIONS

Pompano Park is the only permitholder currently conducting harness horse racing performances in the State of Florida A total of 158 regular performances including charity and scholarship performances were conducted during this past fiscal year a decrease of nine percent from the previous fiscal year

During Fiscal Year 20072008 handle wagered at live harness performances decreased by 12 percent Intertrack handle wagered on broadcasts of live Florida harness performances decreased by 15 percent Simulcast handle wagered on broadcasts of performances from outside the state decreased by 13 percent while intertrack simulcast handle decreased by 13 percent Overall total handle decreased by 13 percent for the Florida harness industry

Total revenue to the state during Fiscal Year 20072008 decreased by nine percent from the prior year The harness industry accounted for approximately six percent of Floridarsquos total revenue and six percent of total handle from pari-mutuel performances

The division reports only paid attendance and does not include free admissions or complimentary passes in its data

Total Performances 158 Total Paid Attendance 0

Total Racing Days 158 Total Admission Tax $0

Isle Casino and Racing at Pompano Park PPI Inc

Broward County

Website wwwtheislepompanoparkcomhomephp Telephone 9549722000 MailingStreet Address 1800 SW Third Street Pompano Beach Florida 33069 Fax 9549780377 Meet Period 7012007 to 6302008

Racing ResultsPerformances 158 Paid Attendance 0 Racing Days 158 Total Admission Tax $0 Purses Paid $12739946

SUMMARY

PARI-MUTUEL INDUSTRY

During Fiscal Year 20072008 the total handle wagered for all classes exceeded $13 billion a decrease of nine percent from the prior fiscal year Total pari-mutuel performances including charity and scholarship performances conducted during Fiscal Year 20072008 decreased by 10 percent from the previous fiscal year

The state realized revenue from regular performances of approximately $25 million a decrease of seven percent from the prior fiscal year Of the $25 million collected greyhound permitholders accounted for 46 percent thoroughbreds for 46 percent harness for 6 percent and jai alai for 2 percent

Total paid attendance decreased 40 percent from the prior year The division reports only paid attendance and does not include free admission or complimentary passes in its data

HORSE RACING

Promotional Programs for Florida-Bred Horses

Florida breeder promotions and award programs are administered by private breeders and owners associations organized to promote ownership and breeding of race horses in the State of Florida Each association conducts its own campaign to enhance the horse breeding industry in the state and provides breeders and owners awards of up to 20 percent of announced gross purses The Florida Standardbred Breeders and Owners Association is funded by the breaks and uncashed tickets from live performances and one percent of the intertrack handle The Quarter Horse Breeders Association is funded by the breaks and the uncashed tickets from live races and one percent of the live and intertrack handle The Florida Thoroughbred Breeders and Ownersrsquo Association awards program is funded by 0955 percent of the live simulcast and intertrack handle as well as 3475 percent of the gross revenue from out-of-state wagers on Florida races

To date the Florida thoroughbred breeding industry has produced 45 national champions including Skip Away the 1998 North American Horse of the Year and Affirmed the last horse to have won the Triple Crown (1978) In 2005 Florida-bred ldquoAfleet Alexrdquo captured two-thirds of the Triple Crown winning the Preakness Stakes (G1) and Belmont Stakes (G1) The industry boasts 110 Florida-bred millionaires 19 classic winners (Kentucky Derby Preakness Stakes and Belmont Stakes) and 20 Breeders Cup Day champions

The Florida Thoroughbred Breedersrsquo and Ownersrsquo Association funds the Florida-bred Stakes Program which is implemented at Floridas thoroughbred racetracks In addition Florida-breds won 346 stakes races including 68 graded stakes and earned more than $41 million in stakes purses Florida-breds banked in excess of $194 million in total North American purse money Through a percentage of pari-mutuel handle Florida thoroughbred permitholders contributed $9542882 to the Florida Thoroughbred Breedersrsquo and Ownersrsquo Association during Fiscal Year 20072008 The FTBOA paid out $5941304 in Breedersrsquo Awards $567000 in Stallion Ownersrsquo Awards and $2112650 through the Florida-bred Stakes Program The Florida-bred Stakes Program includes ldquoThe Sunshine Millionsrdquo at Gulfstream Park ldquoThe Florida Millionrdquo at Calder Race CourseTropical Park ldquoFlorida Cup Dayrdquo at Tampa Bay Downs and additional funds for supplements to Florida-bred Preferred Stakes Races during the CalderTropical and Tampa Bay Downsrsquo meets

The Florida Standardbred Breeders and Owners Association a non-profit organization and the recognized representative of horsemen in the state of Florida is the designated association for the allocation and distribution of funds for Florida-bred Standardbred racing Promotional activities include providing breeder and stallion awards for eligible Florida-bred horses during Pompano Parks 20072008 meet as well as awards for Florida Breeders Stakes races A series of races and awards were also provided for two and three-year-old standardbreds to prepare for the winter meet at Pompano Park The total amount of funds collected and distributed to the Florida Standardbred horsemen throughout the year exceeded $1600000

Note Promotional program information is provided by respective Breeders and Owners Associations

30

UNIVERSITY OF FLORIDA COLLEGE OF VETERINARY MEDICINE RACING LABORATORY

The University of Florida College of Veterinary Medicine Racing Laboratory detects and identifies any drug medication stimulant depressant hypnotic local anesthetic or drug-masking agent prohibited in the blood urine or other bodily fluids of racing horses and greyhounds collected by the Division

During Fiscal Year 20072008 the laboratory received and processed 82763 samples that resulted in 537014 analyses The vigilant monitoring of samples by the laboratory serves to deter the illegal use of drugs in racing animals in Florida

Horse UrineBlood Greyhound Urine 1 Investigative Samples Received 18509 64254 3

2Samples Analyzed 18573 29320 3 Number of Analyses 293371 243643 7 Positives 102 46 NA

1 Quantity Not Sufficient For Testing (QNS) 34798 (542) 2 The Samples Analyzed number for horses is larger than the Samples Received number due to the carryover of samples received in June 2007 that are analyzed in July of the next fiscal year

DRUG POSITIVES FOR FISCAL YEAR 20072008

Types of Positives (ARCI Drug Class) Horse Greyhound Acepromazine Metabolite (3) 12 0 Acepromazine Metabolites (3) Butorphanol (3) 1 0 Albuterol (3) 2 0 Aminorex Levamisole Levamisole metabolite 0 1 Benzoylecgonine (1) 1 8 Butorphanol (3) 3 0 Caffeine (2)Theophylline (3) 2 0 Caffeine (2) Theophylline (3) Butorphanol (3) 1 0 Caffeine (2)Theophylline (3) Theobromine (4) 5 0 Cimetidine (5) 4 0 Clenbuterol (3) 9 0 Dimethyl Sulfoxide (5) 5 9 Gamma-Hydroxphenylbutazone (NA) 0 9 Gamma-Hydroxphenylbutazone (NA) Phenylbutazone (NA) Oxyphenbutazone (4) 0 3 Glycopyrrolate (3) 5 0 Ipratropium (3) 2 0 Lidocaine (2) 0 1 Lidocaine (2) 3-Hydroxylidocaine Monoethyl-glycinesylidine 1 0 Lidocaine (2) 3amp4-Hydroxylidocaine Monoethyl-glycinesylidine 0 1 Methocarbamol (4) 0 1 Methocarbamol (4) Guaifenesin (4) 2 0 Naproxen (4) 1 0 Oxilofrine 4 0 Pentoxifylline (4) 1 0 Phenylbutazone (NA)Oxyphenbutazone (4) 37 1 Procaine (3) 0 5 Ranitidine (5) 4 0 Theobromine (4) 0 7 TOTALS 102 46

Class (1) Drugs that have the highest potential to affect performance and have no generally accepted medical use in the racing animal

Class (2) Drugs that have a high potential to affect performance but less of a potential than drugs in Class I Class (3) Drugs that may or may not have generally accepted medical use in the racing animal but the pharmacology of which

suggests less potential to affect performance than drugs in Class 2

Class (4) Includes therapeutic medications that would be expected to have less potential to affect performance than those in Class 3 Class (5) Includes therapeutic medications for which concentration limits have been established by the racing jurisdictions as well as

certain miscellaneous agents and other medications as determined by the regulatory bodies

31

FIN

AN

CIA

L S

TATE

ME

NTS

DIVISION OF PARI-MUTUEL WAGERING SUMMARY OF STATE REVENUE FROM PARI-MUTUEL CARDROOM

AND SLOT ACTIVITIES FISCAL YEAR 20072008

State Revenue From Regular Performances Tax on Attendance $ 116982 Daily License Fees 3882120 Tax on Handle 19110317

State Revenue From Pari-Mutuel Performances $ 23109419

Other State Revenue Occupational Licenses $ 627372 Fingerprint Fees 281045 Escheated Tickets From Greyhound and Jai Alai (1) 1470310 Racing Scholarship Funds (1) 3303 PMW Trust Fund - Drug Fines 25975 Miscellaneous Revenue 104013 General Revenue Fund - Other Fines 36290

Other State Revenue $ 2548308

Total Pari-Mutuel State Revenue $ 25657727

State Revenue From Cardrooms Table Fees $ 875000 Gross Receipts(2) 9086385 Occupational Licenses 131741

Total State Revenue From Cardrooms $ 10093126

State Revenue From Slots CompulsiveAddictive Gambling Fee $ 750000 Facility License Fee 9000000 Slot Taxes(3)(4) 122891732 Fingerprint Fees 9678 Occupational Licenses 309920 Miscellaneous Revenue 4561 Miscellaneous Fines 60000

Total State Revenue From Slots $ 133025891

Total State Revenue Generated(5) $ 168776744

(1) Escheated tickets from greyhound racing and jai alai gaming and Racing Scholarship Funds are distributed to the Department of Education

(2) One-half of cardroom gross receipts is deposited into General Revenue (3) Slot taxes are distributed to the Department of Education (4) Pompano Park has requested a refund of $23 million for overpayment of Slot taxes for Fiscal

Year 20072008 Refund has been requested and will be processed by the Department of Education in Fiscal Year 20082009

(5) Total revenue and components thereof generated is on the accrual basis of accounting Total revenue and components thereof as as shown in the financial statements on page 34 is on the cash basis of accounting

32

DEPARTMENT OF BUSINESS amp PROFESSIONAL REGULATION DIVISION OF PARI-MUTUEL WAGERING

BALANCE SHEET SPECIAL REVENUE FUND

FOR FISCAL YEAR ENDED JUNE 30 2008

ASSETS2008 2007

Cash Cash with State Treasurer Investments at cost Accounts receivable Allowance for uncollectibles Interest receivable Due from state funds

$ 8782450 130253048 614648452 370224565

(47367) 3214765

11039242

$ 12865700222813082

2974720047251866437

(403691)75307163230584

TOTAL ASSETS $ 1138115155 $ 3472622875

LIABILITIES amp FUND EQUITY Liabilities Accounts payable Accrued salaries Due to other funds Due to other state agencies Due to general revenue Compensated Absences Deferred revenues

$ 31462691 5343391

19860800 6908508

72185753 352080

-

$ 2451476432118280

5007001118617783905919

130600-

Total Liabilities 136113223 152356440

Fund Equity Unreserved 1002001932 3320266435

Total Fund Equity 1002001932 3320266435

TOTAL LIABILITIES amp FUND EQUITY $ 1138115155 $ 3472622875

The financial statements and notes are for informational purposes only

33

DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION DIVISION OF PARI-MUTUEL WAGERING

STATEMENT OF REVENUES EXPENDITURES amp CHANGES IN FUND BALANCE - BUDGET amp ACTUAL SPECIAL REVENUE FUND

FOR FISCAL YEAR ENDED JUNE 30 2008

FINAL 2008 2007 BUDGET ACTUAL VARIANCE ACTUAL

REVENUES Fees Charges Commissions and Sales $ 1462968000 $ 1510423993 $ 47455993 $ 1848846680 Licenses and Permits 88230000 75755065 (12474935) 77772299 Taxes 14652040100 14709972807 57932707 7556712852 Fines Forfeits Judgments and Settlements 4117800 8773932 4656132 10192871 Interest and Dividends Net 53744700 60790502 7045802 96755032 Transfers In - - - 3230584 Miscellaneous Receipts 7506100 12204044 4697944 9178523

Total Revenues 16268606700 16377920343 109313643 9602688841

EXPENDITURES CURRENT OPERATING Salaries 579678900 533903674 45775226 463518647 Other Personal Services 184418800 168853792 15565008 178434171 Other Operating Expenditures 97523500 84325982 13197518 72283850 Operation of Motor Vehicles 5500000 4847937 652063 2585300 Risk Management 16085600 16085600 21327300 GampAState University System - - - 30000000 State Attorney-Slots 23188500 - 23188500 -Tax Collection Equalization 72500 - 72500 -PMW Lab Services 236000000 236000000 - 236000000 PMW Compliance System 29647600 29647600 - 28524598 TrDMSHR SVCSSTW Contract 5828400 - 5828400 5785000 Cardroom Tax Distribution 85500000 67702156 17797844 55541702 Compulsive Gambling Prevention 141337500 125960114 15377386 88470124 OPERATING CAPITAL OUTLAY 4283200 3877015 406185 2830286 Acquisition of Motor Vehicles 7885000 7885000 - 2870000 Assessment for Fingerprinting 65988000 29746050 36241950 38680327 Service Charge to General Revenue 370000000 293760648 76239352 334561292 Refunds 120000000 6209831 113790169 502671 Transfer to FDLE Slots Investigation 321759200 310000000 11759200 291580000 Transfers to Other Funds 17917534500 12439618141 5477916359 4975167341 Transfers to General Revenue 5340000000 4350000000 990000000 846632576

Total Expenditures 25552231200 18692337940 6859893260 7675295185

Excess (Deficiency) of Revenues Over (9283624500) (2314417597) 6969206903 1927393656 (Under) Expenditures

FUND BALANCE JULY 1 2007 - 3316419529 3316419529 1392872779

FUND BALANCE JUNE 30 2008 $ (9283624500) $ 1002001932 $ 10285626432 $ 3320266435 (1) (1)

(2) (1) Does not include budget of $ 45000000 for category 190000 Investments Actual expenditures for category 190000 were

closed into the investment account (2) An adjustment of $3846906 was made to the beginning fund balance due to adjustments made by the Department

of Financial Services The financial statements and notes are for informational purposes only

34

C

AR

DR

OO

M P

AR

I-MU

TUE

L A

ND

SLO

T S

TATU

TE M

ATR

IX

STATUTE TOPIC GREYHOUND JAI ALAI THOROUGHBRED HARNESS QUARTER HORSE

FEES

Daily License Fees On Live

On-track Handle

$80 per race 5500951(1)(a) $40 per game 5500951(1)(a) $100 per race 5500951(1)(a) $100 per race 5500951(1)(a) $100 per race 5500951(1)(a)

Daily License Fees On

Simulcast Handle

$80 per race but not to exceed $500 per day 5500951(1)(a)

$40 per game but not to exceed $500 per day 5500951(1)(a)

$100 per race but not to exceed $500 per day 5500951(1)(a)

$100 per race but not to exceed $500 per day 5500951(1)(a)

$100 per race but not to exceed $500 per day 5500951(1)(a)

Cardroom Table Fees

Annual fee for each facility is $1000 for each table to be operated at the cardroom 849086(5)(d)

Annual fee for each facility is $1000 for each table to be operated at the cardroom 849086(5)(d)

Annual fee for each facility is $1000 for each table to be operated at the cardroom 849086(5)(d)

Annual fee for each facility is $1000 for each table to be operated at the cardroom 849086(5)(d)

Annual fee for each facility is $1000 for each table to be operated at the cardroom 849086(5)(d)

TAXES

Tax On Admissions

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a)

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a)

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a)

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a)

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a)

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c)

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c)

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c)

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c)

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c)

15 of admission charge or 10 cents whichever is greater for entrance to the cardroom This tax only applies if a separate admission fee is charged for entry into the cardroom facility If a single admission fee is charged allowing entry to both or either the pari-mutuel facility and the cardroom facility the tax is payable only once and shall be payable pursuant to Chapter 550 849086(13)(b)

15 of admission charge or 10 cents whichever is greater for entrance to the cardroom This tax only applies if a separate admission fee is charged for entry into the cardroom facility If a single admission fee is charged allowing entry to both or either the pari-mutuel facility and the cardroom facility the tax is payable only once and shall be payable pursuant to Chapter 550 849086(13)(b)

15 of admission charge or 10 cents whichever is greater for entrance to the cardroom This tax only applies if a separate admission fee is charged for entry into the cardroom facility If a single admission fee is charged allowing entry to both or either the pari-mutuel facility and the cardroom facility the tax is payable only once and shall be payable pursuant to Chapter 550 849086(13)(b)

15 of admission charge or 10 cents whichever is greater for entrance to the cardroom This tax only applies if a separate admission fee is charged for entry into the cardroom facility If a single admission fee is charged allowing entry to both or either the pari-mutuel facility and the cardroom facility the tax is payable only once and shall be payable pursuant to Chapter 550 849086(13)(b)

15 of admission charge or 10 cents whichever is greater for entrance to the cardroom This tax only applies if a separate admission fee is charged for entry into the cardroom facility If a single admission fee is charged allowing entry to both or either the pari-mutuel facility and the cardroom facility the tax is payable only once and shall be payable pursuant to Chapter 550 849086(13)(b)

Tax On Cardroom Gross Receipts

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts 849086(13)(a)

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts 849086(13)(a)

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts 849086(13)(a)

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts 849086(13)(a)

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts 849086(13)(a)

This matrix represents a summary of 2007 Statutes Please refer to the cite noted by statutory topic for specific language governing pari-mutuel wagering

35

STATUTE TOPIC GREYHOUND JAI ALAI THOROUGHBRED HARNESS QUARTER HORSE

Tax On Live On-track Handle

55 of handle except for charity perfomances which is 76 of handle 5500951(3)(b)1

Effective July 1 2000 a permitholder may not be taxed at a higher rate than 2 5500951(3)(d)

05 of handle 55009515(2)(a) 05 of handle 55009512(2)(a) 1 of handle 5500951(3)(a)

Tax On Simulcast Handle

Allows permitholders to receive greyhound races from out-of-state and are subject to taxation under 5500951 and 55009511 5503551(4)

Allows permitholders to receive jai alai games from out-of-state and are subject to taxation under 5500951 and 55009511 5503551(4)

Allows permitholders to receive horse races from out-of-state and are subject to taxation under 5500951 55009512 and 55009515 5503551(3) through 5503551(3)(c)

Allows permitholders to receive horse races from out-of-state and are subject to taxation under 5500951 55009512 and 55009515 5503551(3) through 5503551(3)(c)

Allows permitholders to receive horse races from out-of-state and are subject to taxation under 5500951 55009512 and 55009515 5503551(3) through 5503551(3)(c)

Tax On Intertrack and Intertrack

Simulcast Handle

55 of intertack and intertrack simulcast handle except for the intertrack handle from charity performances at a guest track within the market area of the host the tax is 76

71 of intertrack and intertrack simulcast handle 5500951(3)(b)2 and 5500951(3)(c)1

2 of intertrack handle 5500951(3)(c)1

33 of intertrack handle 5500951(3)(c)1

2 of intertrack handle 5500951(3)(c)1

5500951(3)(b)1 and 5500951(3)(c)1

05 of intertrack and intertrack simulcast handle if the guest is located outside market area of host and within market area of thoroughbred track conducting a live meet 5500951(3)(c)1

39 of intertrack and intertrack simuclast handle for permitholders located in an area of the state where there are only 3 greyhound permitholders located in 3 contiguous counties 5500951(3)(c)2

39 of intertrack and intertrack simulcast handle for greyhound permitholders located in the same market area as specified in 550615(6) or (9) 5500951(3)(c)2

05 of intertrack and intertrack simulcast handle if the guest is located outside market area of host and within market area of thoroughbred track conducting a live meet 5500951(3)(c)1

33 of intertrack and intertrack simulcast handle if permitholder restricted from operating live on a year-round basis and tax paid on intertrack handle exceeds that paid during 9293 State Fiscal Year 55009511(3)(a)

61 of intertrack and intertrack simulcast handle for jai alai permitholders located in the market area as specified in 550615(6) or (9) until the tax paid on intertrack handle in the current state fiscal year exceeds that paid during 9293 State Fiscal Year then tax on handle is 23 5500951(3)(c)2

24 of intertrack simulcast handle 5500951(3)(c)1 and 55009515(5)

05 of intertrack and intertrack simulcast handle if host and guest are thoroughbred permitholders or if the guest is located outside market area of host and within market area of thoroughbred track conducting a live meet 5500951(3)(c)1

05 of intertrack simulcast handle if guest track is a thoroughbred track located more than 35 miles from host track 55009515(5)

15 of intertrack simulcast handle 5500951(3)(c)1

05 of intertrack and intertrack simulcast handle if the guest is located outside market area of host and within market area of thoroughbred track conducting a live meet 5500951(3)(c)1

24 of intertrack simulcast handle 5500951(3)(c)1 and 55009515(5)

05 of intertrack and intertrack simulcast handle if the guest is located outside market area of host and within market area of thoroughbred track conducting a live meet 5500951(3)(c)1

OUTS (ESCHEATS)

Live On-track Handle

Paid to the State of Florida 5501645(2) Paid to the State of Florida 5501645(2) Retained by permitholder 5502633(3) Paid to Florida Standardbred Breedersrsquo and Ownersrsquo Association (FSBOA) 55026165(1) and 5502633(2)(a)

Paid to Florida Quarter Horse Breedersrsquo and Owners Association (FQHBOA) 55026165(1) and 5502633(2)(b)

Escheats from Arabian races are paid to Florida Arabian Horse Racing Promotion Fund 5502633(2)(c)

This matrix represents a summary of 2007 Statutes Please refer to the cite noted by statutory topic for specific language governing pari-mutuel wagering

36

STATUTE TOPIC GREYHOUND JAI ALAI THOROUGHBRED HARNESS QUARTER HORSE

TAX CREDITS amp EXEMPTIONS

(excluding charity performances

unless otherwise

Tax exemption of $360000 per state fiscal year or $500000 for 3 permitholders that held a full live schedule in 1995 and closest to another state authorizing greyhound racing

A permitholder that has incurred tax on handle and admissions that exceeds its operating earnings is entitiled to credit the excess amount of taxes against its next ensuing meets 55009511(1)(b)

Permitholders are allowed a credit of up to 1 of the paid taxes for the previous taxable year The credit if taken is applied against taxes on live handle due for a taxable year under this section and

noted) 55009514(1) is paid directly to the Jockeys Guild by the permitholders 55009515(6)

Tax credit each state fiscal year equal to daily license fee on live races in previous state fiscal year 5500951(1)(a)

Allows each permitholder that cannot utilize the full amount of the tax exemption or daily license fee tax credit to transfer the unused portion to a greyhound permitholder acting as a host track for intertrack wagering 5500951(1)(b)

Tax credit each state fiscal year in an amount equal to the amount remitted in escheated tickets in prior state fiscal year 5501647

Tax credit each state fiscal year equal to 25 of amount remitted in escheated tickets in prior state fiscal year Funds equal to the tax credit shall be paid by the permitholder to the National Association of Jai Alai Frontons 5501646

$30000 per performance exemption if live handle during the preceding state fiscal year was less than $15 million This exemption applies to charity performances 55009511(2)(a)1

A permitholder conducting fewer than 100 performances in any calendar year shall pay to the state the same aggregate amount of daily license fees on live games admissions tax and tax on live handle as that paid during the most recent prior calendar year in which at least 100 live performances were conducted 55009511(4)

CHARITY PERFORMANCES

Maximum of 5 days 5500351(1)

Permitholders are allowed to conduct 1 additional day to be designated as ldquoGreyhound Adopt-A-Pet Day Proceeds are paid to bona fide organizations that promote the adoption of greyhounds 5501648(2)

Maximum of 5 days 5500351(1)

Permitholders are allowed to conduct 2 additional performances known as ldquoRetired Jai Alai Playersrsquo Charity Dayrdquo for a fund to benefit retired jai alai players 5500351(8)

Maximum of 5 days 5500351(1)

One additional scholarship day to tracks located in Hillsborough County for the benefit of Pasco-Hernando Community College 5500351(6)(a) and 5500351(6)(b)

Maximum of 5 days 5500351(1) Maximum of 5 days 5500351(1)

Permitholders shall pay from any source including charity performances not less than 10 of tax credit from escheated tickets to a bona fide greyhound adoption program 5501647

This matrix represents a summary of 2007 Statutes Please refer to the cite noted by statutory topic for specific language governing pari-mutuel wagering

37

STATUTE TOPIC STATUTE REFERENCE SUMMARY

FEES

Slot License Fee 551106(1)(a) FS Annual fee for each slot machine facility is $3 million paid with the initial license application and annuall thereafter on the anniversary date of the issuance of the initial license

Compulsive or Addictive Gambling Prevention Program Fee 551118(3) FS Annual fee for each slot machine facility is $250000 paid at the same time the annual

license fee is due and annual thereafter

TAXES

Tax on Slot Revenue 551106(2)(a) and 551006(3) FS

50 of slot machine revenues which is the total of all cash and property received by the slot machine licensee from the operation of slot machines less the amount of cash cash equivalents credits and prized paid to winners of slot machine gaming shall be remitted by 3 pm Wednesday for the preceeding week ending Sunday

FINES

Failure to Pay Slot Tax Fine 551106(4) FS Up to $10000 for each day tax payment is not remitted timely

Civil Fine 551107(11) FS The division may impose a civil fine of up to $5000 fpr each violation of this chapter or the rules of the division

False Statement Fine 551109(1) FS

Up to a $10000 fine or civil penalty for any person who knowingly makes or causes to be made or aids assists or procures another to make a false statement in any report disclosure application or any document required under Chapter 551 or any rule adopted under Chapter 551

Unauthorized Possession of Slot Machines Fine 551109(2) FS

Up to a $10000 administrative fine or civil penalty for any person who possesses a slot machine without the license required by Chapter 551 or who possesses a slot machine at any location other than at the slot machines licensees facility

PENALTIES

Slot Machine Licensee Civil Penalities 551117 FS Up to a $100000 civil penalty for each count or separate offense against the slot machine

licensee for violation of Chapter 551 or any rule adopted by the division

This matrix represents a summary of 2008 Statutes Please refer to the cite noted by statutory topic for specific language governing pari-mutuel wagering

38

  • Table of Contents 2007-2008pdf
  • Overview 2007-2008pdf
  • Division Overview 2007-2008 (2-4-09)pdf
    • THE DIVISION OF PARI-MUTUEL WAGERING
    • OFFICE OF AUDITING
    • OFFICE OF OPERATIONS
    • OFFICE OF REVENUE AND FINANCIAL ANALYSIS
      • Events Shaping 2007-2008pdf
        • Events Shaping the 20072008 RacingGaming Season in Florida
          • Fiscal Years Comparative Data 2007-2008pdf
            • Total Paid
            • Total
            • Pari-Mutuel
            • Handle
            • State Revenue
            • as a Percent
            • of Handle
              • PMW Graphs 2007-2008pdf
              • PMW Handle Statistics 20072008pdf
              • Guest Handle by Host 2007-2008pdf
              • Charity-scholarship 2007-2008pdf
                • RACING SCHOLARSHIP TRUST FUND
                • ABANDONED WINNING TICKETS
                  • Cardroom Statistics 2007-2008pdf
                    • Sheet1
                      • Cardroom Revenue 20072008pdf
                      • Slot Comparative Data 2007-2008 (12-15-08)pdf
                      • Slot Revenue Per Machine 0708pdf
                        • TOTAL LINE (3)
                          • Facilities Map with 21 cardrooms (As of 11-18-08)pdf
                          • Permitholder Contact amp Operating In 77th annual rpt (as of 12-24-08)pdf
                          • Promotional Programs for FL Horses 20072008docpdf
                          • Drug Positives Data 2007-2008pdf
                            • Sheet1
                              • State Revenue Summary 0708pdf
                                • 20062007
                                  • Financial Statements (Page 1) 20072008pdf
                                  • Financial Statements (Page 2) 20072008pdf
                                  • PMW Statute Matrix 2007-2008pdf
                                  • Slot Statute Matrix 2007-2008pdf
                                    • Sheet1
                                      • Events Shaping 2007-2008pdf
                                        • Events Shaping the 20072008 RacingGaming Season in Florida
                                          • Events Shaping 2007-2008pdf
                                            • Events Shaping the 20072008 RacingGaming Season in Florida
                                              • Division Overview 2007-2008 (2-23-09)pdf
                                                • THE DIVISION OF PARI-MUTUEL WAGERING
                                                • OFFICE OF AUDITING
                                                • OFFICE OF OPERATIONS
                                                • OFFICE OF REVENUE AND FINANCIAL ANALYSIS
Page 14: Florida Departmentof Busines Division of Pari-Mutuel ......jai alai games, and cardroom poker games. Additionally, slot machine gaming at pari-mutuel facilities is ... is intended

_- I I I I

--- I I I I

--- I I I I _- I I I I

----- I I I I - I I I I -

- I I I I -

- I I I I

- I I I I I I I I

lI I I

lI I I

lI I I

Jf I I

~ I I

~ I I

lr I I

lr I I

- I I

HISTORICAL PARI-MUTUEL WAGERING ACTIVITY Fi

scal

Yea

r

2008

2007

2006

2005

2004

2003

2002

2001

2000

1999

0 200

Jai Alai Total Handle

400

Pari-Mutuel Handle by Industry Fiscal Years 19981999-20072008

600 800 1000 1200 Handle ($ in millions)

Greyhound Total Handle Horse Total Handle

1400 1600

Total Handle

1800

Fisc

al Y

ear

2008

2007

2006

2005

2004

2003

2002

2001

2000

1999

0 5 10

Jai Alai State Revenue

15

State Tax Revenue by Industry Fiscal Years 19981999-20072008

20 25 30 35 40 45 50

State Revenue ($ in millions)

Horse State Revenue Greyhound State Revenue

55 60 65

Total State Revenue

70

8

I

- I

- I

- I

- I

- I

- I

- I

- I

- I

I

-- I I

-- I I I

- I I I

- I I I

- I - I I

- I - I I

-- I - I

-- I - I

-- I I

-

HISTORICAL PARI-MUTUEL WAGERING ACTIVITY Fi

scal

Yea

r

2008

2007

2006

2005

2004

2003

2002

2001

2000

1999

0 200

Simulcast

Total Pari-Mutuel Handle ALL PERMITHOLDERS

Fiscal Years 19981999-20072008

400 600 800 1000 1200 1400 1600 Handle ($ in millions)

Intertrack Simulcast Intertrack LiveOntrack Total Handle

1800

Fisc

al Y

ear

2008

2007

2006

2005

2004

2003

2002

2001

2000

1999

00 05 10

Total Tax as a Percentage of Handle ALL INDUSTRIES

Fiscal Years 19981999-20072008

15 20 25 30 35 40 45 50 55 60

Effective Tax Rate

Jai Alai Horse Greyhound

65

9

I I I I I I I

7 I I I I I I I

I I I I I I I I I I I I I I I I

7 I I I I I I I I I I I I I I

7 I I I I I I I

I I I I I I I

7 I I I I I I I I I I I I I I

I I I I I I I I I I I I I I I

-I I I I I I I I

I I I I I I I I -

I I I I I I I I -

I I I I I I I I -

I I I I I I I I -

I I I I I I I I -

I I I I I I I I -

I I I I I I I I

I I I I I I I I -I I I I

HISTORICAL PARI-MUTUEL WAGERING ACTIVITY

0 500 1000 1500 2000 2500 3000 3500 4000 4500 5000 5500 6000 6500 7000

Performances

1999

2000

2001

2002

2003

2004

2005

2006

2007

2008

Fisc

al Y

ear

Number of Pari-Mutuel Performances Fiscal Years 19981999-20072008

Horse Performances Jai Alai Performances Greyhound Performances Total Performances

0 10 20 30 40 50 60 70 80 90 100 110 120 130

Purses Paid ($ in millions)

1999

2000

2001

2002

2003

2004

2005

2006

2007

2008

Fisc

al Y

ear

Purses Paid Fiscal Years 19981999-20072008

Greyhound Purses Paid Horse Purses Paid Total Purses Paid

10

COMPONENTS OF PARI-MUTUEL HANDLE FROM PERFORMANCES

Fiscal Year 20072008

Greyhound Racing Associations Bet Miami Greyhounds Daytona Beach Kennel Club Inc Derby Lane Ebro Dog Track Flagler Greyhound Track Jacksonville Kennel Club Inc Jefferson County Kennel Club Inc Mardi Gras Racetrack and Gaming Center Melbourne Greyhound Park LLC Naples-Ft Myers Greyhound Track Orange Park Kennel Club Inc Palm Beach Kennel Club Penn Sanford LLC dba Sanford-Orlando Kennel Club Pensacola Greyhound Track Inc SOKC LLC dba Sanford-Orlando Kennel Club Sarasota Kennel Club Inc St Johns Greyhound Park Tampa Greyhound Track

Total Greyhound Tracks

Jai Alai Frontons Dania Jai Alai Ft Pierce Jai Alai Hamilton Jai Alai and Poker Miami Jai Alai Ocala Jai Alai Orlando-Seminole Jai Alai Summer Jai Alai Summersport Enterprises Ltd

Total Jai Alai Frontons

Thoroughbred Racing Associations Calder Race Course Inc Gulfstream Park Racing Association Inc Tampa Bay Downs Inc Tropical Park Inc

Total Thoroughbred Tracks

Harness Racing Associations Isle Casino and Racing at Pompano Park

TOTAL FOR ALL TRACKS AND FRONTONS

Permitholder Daily Revenues From

License Tax on Total Paid Pari-Mutuel Public Fee Handle To Charities Handle Pool

$157860 $557835 $46373 $3876890 $15130795 80000 115146 41250 3805493 10349152 88000 555840 211294 11145469 38266449

264480 172623 22216 851124 3006195 372100 992214 37588 5301141 21930356 50240 305108 186196 5308979 18720666

206480 104677 9533 364141 1587986 98720 347606 47543 4316571 15154299 18800 2144 2858 81254 259326

253680 980923 94205 7281190 28498722 13200 0 138830 5113310 16853836

328900 2365688 153267 18307505 68041622 2080 1780 0 1231564 4135228

87200 72335 0 692751 2462394 11200 0 31056 1282295 4427694 81760 148147 49764 2490255 9312555

122740 829104 164593 7692885 28166381 106000 638687 145493 6237388 22738813

$2343440 $8189857 $1382059 $85380205 $309042469

$130840 $0 $5160 $4294146 $13380674 14080 0 2 87947 267669 32000 0 0 (30711) 3281

118800 0 8100 4751344 13424214 13840 0 0 45509 160224 45880 0 2170 404278 1483017

111120 0 12083 4286504 12591640 93320 0 3243 3021542 9903662

$559880 $0 $30758 $16860559 $51214381

$204700 $4219367 $358053 $61841304 $247966283 136800 2207273 238706 42628999 157782609 173500 1815338 129183 25238099 100212769 103200 1740114 287786 27560457 111094972

$618200 $9982092 $1013728 $157268859 $617056633

360600 938368 25141 17737336 63907939

$3882120 $19110317 $2451686 $277246959 $1041221422

Total Handle

$19769753 14391041 50267052 4316638

28633399 24571189 2272817

19964739 364382

37108720 22119176 89196982 5370652 3314680 5752245

12082481 36975703 29866381

$406338030

$17810820 369698

4570 18302458

219573 1935345

17001347 13021767

$68665578

$314589707 202994387 127568889 140786529

$785939512

82969384

$1343912504

11

TOTAL STATE REVENUE FROM PERFORMANCES

ITW ITW SIM CHARITY

PERFORMANCES Daily Total Live Daily Total Simulcast Daily TOTAL TAXES

Fiscal Year 20072008 Tax on License Taxes and License Taxes and License and FEES Handle Fee Fees Collected Fee Fees Collected Fee COLLECTED

Greyhound Racing Associations Bet Miami Greyhounds $125816 $93440 $219256 $217114 $56000 $273114 $149645 $65260 $8420 $715695 Daytona Beach Kennel Club Inc 76519 66080 142599 0 0 0 38627 0 13920 195146 Derby Lane 232337 74080 306417 0 0 0 323503 0 13920 643840 Ebro Dog Track 172623 252240 424863 0 0 0 0 0 12240 437103 Flagler Greyhound Track 264729 237840 502569 325439 125500 450939 384364 17682 8760 1364314 Jacksonville Kennel Club Inc 93588 37040 130628 0 0 0 211520 0 13200 355348 Jefferson County Kennel Club Inc 104677 200240 304917 0 0 0 0 0 6240 311157 Mardi Gras Racetrack and Gaming Center 89049 62720 151769 112358 27500 139858 107298 38901 8500 446326 Melbourne Greyhound Park LLC 2144 14000 16144 0 0 0 0 0 4800 20944 Naples-Ft Myers Greyhound Track 608566 240960 849526 0 0 0 372357 0 12720 1234603 Orange Park Kennel Club Inc 0 0 0 0 0 0 0 0 13200 13200 Palm Beach Kennel Club 1092958 314480 1407438 258 500 758 1272472 0 13920 2694588 Penn Sanford LLC dba Sanford-Orlando Kennel Club 1780 2080 3860 0 0 0 0 0 0 3860 Pensacola Greyhound Track Inc 72335 87200 159535 0 0 0 0 0 0 159535 SOKC LLC dba Sanford-Orlando Kennel Club 0 0 0 0 0 0 0 0 11200 11200 Sarasota Kennel Club Inc 148147 72800 220947 0 0 0 0 0 8960 229907 St Johns Greyhound Park 257580 108960 366540 62 80 142 571424 38 13700 951844 Tampa Greyhound Track 276322 92080 368402 0 0 0 362365 0 13920 744687

Total Greyhound Tracks $3619170 $1956240 $5575410 $655231 $209580 $864811 $3793575 $121881 $177620 $10533297

Jai Alai Frontons Dania Jai Alai $0 $128760 $128760 $0 $0 $0 $0 $0 $2080 $130840 Ft Pierce Jai Alai 0 13440 13440 0 0 0 0 0 640 14080 Hamilton Jai Alai and Poker 0 32000 32000 0 0 0 0 0 0 32000 Miami Jai Alai 0 117680 117680 0 0 0 0 0 1120 118800 Ocala Jai Alai 0 13840 13840 0 0 0 0 0 0 13840 Orlando-Seminole Jai Alai 0 42480 42480 0 0 0 0 0 3400 45880 Summer Jai Alai 0 110000 110000 0 0 0 0 0 1120 111120 Summersport Enterprises Ltd 0 92280 92280 0 0 0 0 0 1040 93320

Total Jai Alai Frontons $0 $550480 $550480 $0 $0 $0 $0 $0 $9400 $559880

Thoroughbred Racing Associations Calder Race Course Inc $104359 $108300 $212659 $360227 $85500 $445727 $357344 $3397437 $10900 $4424067 Gulfstream Park Racing Association Inc 189920 77100 267020 144763 52000 196763 538374 1334216 7700 2344073 Tampa Bay Downs Inc 119157 93600 212757 55058 71500 126558 447166 1193957 8400 1988838 Tropical Park Inc 67324 57900 125224 120466 37000 157466 221120 1331204 8300 1843314

Total Thoroughbred Tracks $480760 $336900 $817660 $680514 $246000 $926514 $1564004 $7256814 $35300 $10600292

Harness Racing Associations Isle Casino and Racing at Pompano Park 42939 172500 215439 122277 179500 301777 142554 630598 8600 1298968

$4142869 $3016120 $7158989 $1458022 $635080 $2093102 $5500133 $8009293 $230920 $22992437

LIVE SIMULCAST

Tax on Handle

TOTAL FOR ALL TRACKS AND FRONTONS

Tax on Handle

Tax on Handle

12

~~ TOTAL REGULAR AND CHARITYSCHOLARSHIP HANDLE

TOTAL ON-TRACK TOTAL CHARITY Fiscal Year 20072008 REGULAR SCHOLARSHIP TOTAL

Live Simulcast ITW ITWS HANDLE Live Simulcast ITW ITWS HANDLE HANDLE Greyhound Racing Associations

Bet Miami Greyhounds $3833669 $8186102 $5194870 $1814603 $19029244 $196027 $279947 $198800 $65735 $740509 $19769753 Daytona Beach Kennel Club Inc 8965786 0 4835225 0 13801011 476535 0 113495 0 590030 14391041 Derby Lane 19469861 0 27585376 0 47055237 1629919 0 1581896 0 3211815 50267052 Ebro Dog Track 4024328 0 0 0 4024328 292310 0 0 0 292310 4316638 Flagler Greyhound Track 6865777 8916036 11784845 477450 28044108 194921 182966 191590 19814 589291 28633399 Jacksonville Kennel Club Inc 5648512 0 15977689 0 21626201 958575 0 1986413 0 2944988 24571189 Jefferson County Kennel Club Inc 2147387 0 0 0 2147387 125430 0 0 0 125430 2272817 Mardi Gras Racetrack and Gaming Center 5339206 5561303 6553391 1742787 19196687 227427 247812 210221 82592 768052 19964739 Melbourne Greyhound Park LLC 326774 0 0 0 326774 37608 0 0 0 37608 364382 Naples-Ft Myers Greyhound Track 18381148 0 17109249 0 35490397 898219 0 720104 0 1618323 37108720 Orange Park Kennel Club Inc 4801506 0 14836862 0 19638368 646499 0 1834309 0 2480808 22119176 Palm Beach Kennel Club 32228122 4691 54225562 0 86458375 1267445 0 1471162 0 2738607 89196982 Penn Sanford LLC dba Sanford-Orlando Kennel Club 5370652 0 0 0 5370652 0 0 0 0 0 5370652 Pensacola Greyhound Track Inc 3314680 0 0 0 3314680 0 0 0 0 0 3314680 SOKC LLC dba Sanford-Orlando Kennel Club 5343612 0 0 0 5343612 408633 0 0 0 408633 5752245 Sarasota Kennel Club Inc 11427693 0 0 0 11427693 654788 0 0 0 654788 12082481 St Johns Greyhound Park 8688455 1132 25569200 980 34259767 656853 35651 1775288 248144 2715936 36975703 Tampa Greyhound Track 10596134 0 17004410 0 27600544 992429 0 1273408 0 2265837 29866381

Total Greyhound Tracks $156773302 $22669264 $200676679 $4035820 $384155065 $9663618 $746376 $11356686 $416285 $22182965 $406338030

Jai Alai Frontons Dania Jai Alai $6757107 $0 $10766965 $0 $17524072 $101995 $0 $184753 $0 $286748 $17810820 Ft Pierce Jai Alai 322073 0 0 0 322073 47625 0 0 0 47625 369698 Hamilton Jai Alai and Poker 4570 0 0 0 4570 0 0 0 0 0 4570 Miami Jai Alai 8157583 0 9916754 0 18074337 112451 0 115670 0 228121 18302458 Ocala Jai Alai 219573 0 0 0 219573 0 0 0 0 0 219573 Orlando-Seminole Jai Alai 1650402 0 0 0 1650402 284943 0 0 0 284943 1935345 Summer Jai Alai 7253454 0 9441821 0 16695275 161570 0 144502 0 306072 17001347 Summersport Enterprises Ltd 4755818 0 8120584 0 12876402 42089 0 103276 0 145365 13021767

Total Jai Alai Frontons $29120580 $0 $38246124 $0 $67366704 $750673 $0 $548201 $0 $1298874 $68665578

Thoroughbred Racing Associations Calder Race Course Inc $28216348 $72045482 $20618763 $167887236 $288767829 $3875484 $5752794 $2595863 $13597737 $25821878 $314589707 Gulfstream Park Racing Association Inc 37984083 28952547 36561065 78123591 181621286 6051713 3267574 4686871 7366943 21373101 202994387 Tampa Bay Downs Inc 23831381 11011575 31874047 51168043 117885046 2855206 656663 3419660 2752314 9683843 127568889 Tropical Park Inc 13464854 24093289 13839256 68208192 119605591 3160753 5077513 2442191 10500481 21180938 140786529

Total Thoroughbred Tracks $103496666 $136102893 $102893131 $365387062 $707879752 $15943156 $14754544 $13144585 $34217475 $78059760 $785939512

Harness Racing Associations Isle Casino and Racing at Pompano Park 8587725 24455443 4583236 43135142 80761546 465991 586381 250704 904762 2207838 82969384

$297978273 $183227600 $346399170 $412558024 $1240163067 $26823438 $16087301 $25300176 $35538522 $103749437 $1343912504 TOTAL FOR ALL TRACKS AND FRONTONS

ON-TRACK INTERTRACK INTERTRACK

13

TOTAL INTERTRACK WAGERING HANDLE BY GUEST

Fiscal Year 20072008 HOST PERMITHOLDER

BET MIAMI DERBY MARDI NAPLES-FT ORANGE PALM TAMPA GUEST FACILITY GREYHOUNDS DAYTONA LANE FLAGLER JACKSONVILLE GRAS MYERS PARK BEACH ST JOHNS GREYHOUND Greyhound Permitholders

Bet Miami Greyhounds $0 $320197 $522053 $1873321 $734696 $0 $732912 $171332 $2653670 $638505 $1061095 Daytona Beach Kennel Club Inc 1615503 0 1216806 485674 912428 1259791 611658 729306 2386598 1320392 750606 Derby Lane 544667 531756 0 1137788 1355439 713136 1876676 1316221 6189801 2142104 424324 Ebro Dog Track 0 0 1544204 0 132712 0 0 237560 873791 295657 768919 Flagler Greyhound Track 1863313 376651 1177705 0 708132 1993029 1250968 620715 4157527 1102814 871858 Jacksonville Kennel Club Inc 430304 764230 1892881 1486155 3395250 455663 2046646 3092876 4779286 5163777 1277721 Jefferson County Kennel Club Inc 0 0 1106909 0 500652 0 0 367389 0 754375 523383 Mardi Gras Racetrack and Gaming Center 0 173383 919445 1395277 31513 0 846620 451971 2094233 492218 0 Melbourne Greyhound Park LLC 120866 187735 642527 500406 359304 204608 711972 415152 2427931 657331 439604 Naples-Ft Myers Greyhound Track 344359 201779 1166263 1129393 403966 414918 0 444709 2947014 615076 670074 Orange Park Kennel Club Inc 457203 428460 2138015 471407 0 447727 1580300 0 2757550 0 1323773 Palm Beach Kennel Club 331335 267893 1741971 1484008 1422456 536756 1678806 1408358 0 2304419 1132490 Penn Sanford LLC dba Sanford-Orlando Kennel Club 42185 128933 1263696 175427 1390843 56063 749203 0 2339731 929328 1078437 Pensacola Greyhound Track Inc 0 0 0 0 1556828 0 0 1501860 0 2445089 0 SOKC LLC dba Sanford-Orlando Kennel Club 0 136278 1460782 17916 0 0 1200366 1112656 2350709 1009985 628560 Sarasota Kennel Club Inc 0 0 2794343 0 845857 0 1464099 680743 3992092 1265819 1580876 St Johns Greyhound Park 163222 252297 694747 466575 1453801 170318 568502 1395926 3227075 2095710 477565 Tampa Greyhound Track 316644 718625 5073411 1048070 1056231 446493 1607376 978959 4501893 1591192 2940790

Total Greyhound Permitholders $6229601 $4488217 $25355758 $11671417 $16260108 $6698502 $16926104 $14925733 $47678901 $24823791 $15950075

Jai Alai Permitholders Dania Jai Alai $429125 $0 $0 $0 $0 $1276948 $0 $0 $0 $0 $5547 Ft Pierce Jai Alai 100339 0 381557 271582 321939 124856 0 294208 2406445 482664 233847 Hamilton Jai Alai and Poker 157941 222141 588812 0 477027 185506 0 550517 828278 764400 330268 Miami Jai Alai 0 0 0 0 0 0 0 0 0 0 0 Ocala Jai Alai 58602 124485 308864 530700 270602 71637 255820 264022 1114630 471277 213271 Orlando-Seminole Jai Alai 0 0 0 0 0 0 0 0 0 0 0 Summer Jai Alai 0 0 0 0 0 0 0 0 0 0 0 Summersport Enterprises Ltd 109949 0 0 0 0 0 0 0 0 0 0

Total Jai Alai Permitholders $855956 $346626 $1279233 $802282 $1069568 $1658947 $255820 $1108747 $4349353 $1718341 $782933

Thoroughbred Permitholders Calder Race Course Inc $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 Gulfstream Park Racing Association Inc 0 0 0 0 0 0 0 0 0 0 0 Ocala Breeders Sales 0 0 370093 0 249776 0 0 235185 1113285 383067 197233 Tampa Bay Downs Inc 0 113877 2162188 0 384650 0 647429 401506 1842662 668413 1347577 Tropical Park Inc 0 0 0 0 0 0 0 0 0 0 0

Total Thoroughbred Permitholders $0 $113877 $2532281 $0 $634426 $0 $647429 $636691 $2955947 $1051480 $1544810

Harness Permitholders Isle Casino and Racing at Pompano Park 188451 0 0 0 0 231542 0 0 712523 0 0

TOTAL FOR ALL PERMITHOLDERS $7274008 $4948720 $29167272 $12473699 $17964102 $8588991 $17829353 $16671171 $55696724 $27593612 $18277818

Note Figures above include handle from charityscholarship performances

CO

NTIN

UED

ON

NEXT PA

GE

14

TOTAL INTERTRACK WAGERING HANDLE BY GUEST

scal Year 20072008Fi

GUEST FACILITY G

DANIA MIAMI SUMMER SUMMERSPORT

HOST PERMITHO

CALDER

LDER

GULFSTREAM PARK

TAMPA BAY DOWNS

TROPICAL PARK

POMPANO PARK

reyhound Permitholders Bet Miami Greyhounds $71455 $0 $0 $25308 $2143688 $0 $0 $1027407 $3217279 Daytona Beach Kennel Club Inc 370884 345355 342578 306303 6219441 2065226 3582421 2274939 2035961 Derby Lane 400206 1298627 1174660 263459 14341493 4553604 9231214 5623223 2387288 Ebro Dog Track 206059 0 0 158723 1655725 881390 461380 542785 0 Flagler Greyhound Track 0 0 0 0 3259551 2135726 29664 1234231 3439140 Jacksonville Kennel Club Inc 297686 461290 449578 203737 2770002 1062284 1486389 1086663 372800 Jefferson County Kennel Club Inc 118961 0 0 85971 0 0 0 0 0 Mardi Gras Racetrack and Gaming Center 171394 0 0 0 573637 1234654 42321 11218 2615036 Melbourne Greyhound Park LLC 718179 755821 715685 535087 8474187 3668978 4643641 3482257 782535 Naples-Ft Myers Greyhound Track 0 0 0 0 11388928 6214826 8361375 4907703 2010190 Orange Park Kennel Club Inc 176546 186694 213201 129328 1512972 419695 750773 274779 430038 Palm Beach Kennel Club 848458 936196 820191 632213 30944142 23306276 4142773 14610322 5946803 Penn Sanford LLC dba Sanford-Orlando Kennel Club 0 0 0 0 7383469 0 276649 669083 692069 Pensacola Greyhound Track Inc 0 0 0 0 773982 456119 765260 337408 0 SOKC LLC dba Sanford-Orlando Kennel Club 0 0 0 0 94737 2341357 3735226 1928848 870482 Sarasota Kennel Club Inc 0 0 0 0 8935731 3700307 5828683 3779169 954848 St Johns Greyhound Park 133286 271383 295950 99738 8155143 2954537 4327535 2972357 1527437 Tampa Greyhound Track

tal Greyhound Permitholders

305842 923442 874931 223579 8065750 2544039 5201448 3179327 1900483

To $3818956 $5178808 $4886774 $2663446 $116692578 $57539018 $52866752 $47941719 $29182389

Jai Alai Permitholders Dania Jai Alai $0 $1070874 $342315 $0 $1041847 $1387400 $40658 $308989 $3159556 Ft Pierce Jai Alai 174820 826347 827691 151636 5119725 2061530 2744884 1893526 842688 Hamilton Jai Alai and Poker 178401 63707 42454 130251 1157486 398501 724541 413077 59 Miami Jai Alai 1798880 0 0 365501 34545 178485 11806 139815 1039975 Ocala Jai Alai 244059 425447 463032 88189 2906187 970679 1851799 969720 527893 Orlando-Seminole Jai Alai 1516478 1362163 1300096 1294233 17003078 5123321 9319740 6138759 5516055 Summer Jai Alai 594269 0 0 1423895 484200 0 0 52935 920611 Summersport Enterprises Ltd 0 210554 870130 0 1523238 0 0 473522 2642604

Total Jai Alai Permitholders $4506907 $3959092 $3845718 $3453705 $29270306 $10119916 $14693428 $10390343 $14649441

Thoroughbred Permitholders Calder Race Course Inc $0 $0 $0 $0 $0 $0 $657951 $0 $0 Gulfstream Park Racing Association Inc 0 0 0 0 16936195 0 7820112 11772505 0 Ocala Breeders Sales 81731 237652 236304 52614 10097325 3809993 5775492 3730895 1002588 Tampa Bay Downs Inc 164752 656872 617527 132035 23225339 8488681 0 9993847 3386258 Tropical Park Inc

tal Thoroughbred Permitholders

0 0 0 0 0 30206293 4621554 0 653168

To

H

T

$246483 $894524 $853831 $184649 $50258859 $42504967 $18875109 $25497247 $5042014

arness Permitholders Isle Casino and Racing at Pompano Park 2379372 0 0 1922060 8477856 16574569 2778775 11160811 0

OTAL FOR ALL PERMITHOLDERS $10951718 $10032424 $9586323 $8223860 $204699599 $126738470 $89214064 $94990120 $48873844

CO

NTIN

UED

FRO

M PR

EVIOU

S PAG

E

TOTAL

$15192918 28831870 55505686 7758905

24221024 32975218 3457640

11052920 30443806 41220573 13698461 94495866 17175116 7836546

16887902 35822567 31703104 43498525

$511778647

$9063259 19260284 7213367 3569007

12130915 48573923 3475910 5829997

$109116662

$657951 36528812 27573233 54233613 35481015

$154474624

44425959

$819795892

Note Figures above include handle from charityscholarship performances

15

CHARITY AND SCHOLARSHIP PERFORMANCES

Each permitholder may operate up to five additional days designated as charity or scholarship days during their regular meet Proceeds from these additional days are paid to approved charities major state and private institutions of higher learning community colleges the Historic Resources Operating Trust Fund or the Board of Governors Operations and Maintenance Trust Fund A list of proposed recipients is submitted annually by the permitholder to the division Typically the amount contributed to charitable organizations is determined by calculating the amount of taxes due to the state had it been a regular performance A minimum of $2469657 was paid to charitable organizations during Fiscal Year 20072008 bringing the total proceeds disbursed since 1985 to $64738381

RACING SCHOLARSHIP TRUST FUND

The Board of Governors Operations and Maintenance Trust Fund within the Department of Education is used to provide scholarships to deserving students who are attending Floridas colleges and universities A total of $16872378 has been paid to this fund since the program began in 1949 The amount contributed to the fund this fiscal year is detailed below

Racing Scholarship Trust Fund Washington County Kennel Club Inc $3303

Total For 20072008 Fiscal Year $3303

ABANDONED WINNING TICKETS

Abandoned pari-mutuel tickets are winning tickets that remain uncashed for a period of one year The value of greyhound and jai alai abandoned tickets for live on-track races or games escheat to the state These funds are deposited into the State School Fund for the support and maintenance of Floridas public schools Since 1957 the total paid into this fund is $87881715 The amount collected in abandoned winning tickets for the State School Fund for this fiscal year is detailed below

Abandoned Winning Tickets Greyhound Permitholders $1317137 Jai Alai Permitholders $153173 Total For 20072008 Fiscal Year $1470310

In harness and quarter horse racing abandoned winning tickets are paid to the respective breedersrsquo associations Abandoned winning tickets from thoroughbred horse racing are retained by the permitholder

16

Ibull

CARDROOM COMPARATIVE DATA

During Fiscal Year 20072008 there were 21 licensed permitholders that operated a cardroom at their facility The number of cardroom tables increased from 469 in Fiscal Year 20062007 to 739 i n Fiscal Year 20072008 Cardroom gross receipts increased from $54208544 to $90863855 and as a result total state revenue increased from $5746355 in Fiscal Year 20062007 to $9961385 this fiscal year

Cardroom tax revenue is distributed 50 between the Pari-Mutuel Wagering Trust Fund and th e General Revenue Fund In accordance with Section 849086(13)(h) Florida Statutes one quarter o f the moneys deposited into the Pari-Mutuel Wagering Trust Fund must be distributed to counties an d municipalities that approved the cardroom In October 2008 the division distributed approximatel y $1135798 to the countiesmunicipalities

CARDROOM GROSS RECEIPTS AND TOTAL STATE REVENUE FISCAL YEARS 19981999 THROUGH 20072008

$0 $10 $20 $30 $40 $50 $60 $70 $80 $90

$100

Mill

ions

1998

1999

1999

2000

2000

2001

2001

2002

2002

2003

2003

2004

2004

2005

2005

2006

2006

2007

2007

2008

Cardroom Gross Receipts Total State Revenue

CARDROOM GROSS RECEIPTS AND STATE REVENUE SUMMARY

Fiscal Year Total Cardroom Gross Receipts

Gross Receipts Tax

Table Fees Collected

Total State Revenue (Gross Receipts Tax

plus Table Fees)

Total State Revenue as a

Percent of Gross Receipts

19981999 $4394499 $439351 $120500 $559851 1274 19992000 $3743212 $374321 $101500 $475821 1271 20002001 $3165525 $316552 $74500 $391052 1235 20012002 $2837775 $283778 $76000 $359778 1268 20022003 $2767231 $276723 $74500 $351223 1269 20032004 $18498426 $1849843 $250500 $2100343 1135 20042005 $38089764 $3808977 $238000 $4046977 1062 20052006 $44433359 $4443337 $264000 $4707337 1059 20062007 $54208544 $5420855 $325500 $5746355 1060 20072008 $90863855 $9086385 $875000 $9961385 1096

17

COMPONENTS OF CARDROOM REVENUE BY ASSOCIATION

scal Year 20072008Fi

Greyhound Racing Associations Daytona Beach Kennel Club Inc Derby Lane Ebro Dog Track Flagler Greyhound Track Jefferson County Kennel Club Inc Mardi Gras Racetrack and Gaming Center Melbourne Greyhound Park LLC Naples-Ft Myers Greyhound Track Orange Park Kennel Club Inc Palm Beach Kennel Club Sarasota Kennel Club Inc St Johns Greyhound Park Tampa Greyhound Track tal Greyhound PermitholdersTo

Jai Alai Permitholders DaniaSummersportFt Pierce Jai Alai Hamilton Jai Alai and Poker MiamiSummerJai Alai Ocala Jai Alai

Total Jai Alai Permitholders

Thoroughbred Racing Associations Gulfstream Park Racing Association Inc Tampa Bay Downs Inc tal Thoroughbred PermitholdersTo

Harness Racing Associations Isle Casino and Racing at Pompano Park

TAL FOR ALL PERMITHOLDERSTO

Tournament County Gross Gross Gross Table Fees Total Taxes

Municipality Receipts Receipts Receipts Tax Collected and Fees

Volusia 6398578 484861 688344 72000 760344 Pinellas 6061846 1609561 767141 50000 817141

Washington 3149083 74326 322341 22000 344341 Dade 4289859 40082 432994 18000 450994

Jefferson 1141104 50750 119185 22000 141185 Hallandale 2660545 41690 270223 40000 310223

Brevard 5032809 434380 546719 45000 591719 Lee 5695292 515065 621036 36000 657036

Town of Orange Park 1621387 10852 163224 80000 243224 Palm Beach 9211632 992646 1020428 68000 1088428

Sarasota 3938604 1624165 556277 32000 588277 St Johns 8104392 681412 878580 44000 922580

Hillsborough $2098756 291124 $238988 $22000 $260988 59403886 6850914 6625480 551000 7176480

Hallandale

1147983 244911 139289 26000 165289 St Lucie 921326 21501 94283 74000 168283 Hamilton 1846779 100570 194735 15000 209735

Dade 1330788 57541 138833 48000 186833 Marion 465574 7260 47283 56000 103283

5712450

431783 614423 219000 833423

Broward 3592724 252406 384513 25000 409513 Hillsborough 3299351 986607 428596 38000 466596

6892075 1239013 813109 63000 876109

Broward 9546654 787080 1033373 42000 1075373

$81555065 $9308790 $9086385 $875000 $9961385

(1) 18th of total gross receipts tax is distributed to counties or municipalities

Note Effective July 1 2007 the table fee collected is $1000 per table

18

SLOT COMPARATIVE DATA

Florida pari-mutuel facilities began slot machine operations in Broward County during the 20062007 Fiscal Year On January 29 2008 Miami-Dade County held a local referendum and passed slot machine gaming in their county

During Fiscal Year 20072008 the total amount wagered by patrons was $3023981126 Average daily revenue per slot machine was $182 Total net slot revenue was $241120630 In accordance with Section 551106(2)(a) Florida Statutes the tax rate on net slot machine revenue is 50 as a result the total taxes paid to the state was $120560316

bull Gulfstream Park Racing Association paid $19618764 in taxes representing 16 of the total taxes bull Mardi Gras Racetrack and Gaming Center paid $39550545 in taxes representing 33 of the total taxes and

bull Pompano Park Racing paid $61391007 in taxes representing 51 of the total taxes

Taxes paid on net slot machine revenue were accounted for by the division then immediately transferred to the Department of Educations Educational Enhancement Trust Fund

Gulfstream Operations Began 11152006

Mardi Gras Operations Began 12282006

Pompano Park Operations Began 04142007 TOTAL

FY 200607 FY 200708 FY 200607 FY 200708 FY 200607 FY 200708 FY 200607 FY 200708 Average Number of Machines 834 887 1150 1239 1500 1500 2281 3626 Number of Operating Days 228 366 185 366 78 366 228 366 Average Revenue per Machine $161 $121 $216 $174 $193 $224 $191 $182 Amount Wagered $322637778 $501200320 $517732918 $898612565 $273737770 $1624168241 $1114108466 $3023981126 Amount Won By Patrons $291991699 $458031144 $471834882 $816752882 $251151459 $1492832705 $1014978040 $2771616730

Promotional Credits $0 $3970805 $0 $2819819 $0 $4662829 $0 $11453454 30-Day Unclaimed Tickets $60109 $39156 $231437 $55817 $19988 $109307 $311533 $204280

Winnings withheld from Excluded Persons $0 $0 $0 $5408 $0 $0 $0 $5408 Net Slot Machine Revenue $30706188 $39237527 $46129473 $79101089 $22606298 $122782015 $99441960 $241120631

State Tax Revenue $15353094 $19618764 $23064737 $39550545 $11303149 $61391007 $49720980 $120560316 Permitholder Revenue $15353094 $19618764 $23064737 $39550545 $11303149 $61391007 $49720980 $120560316

FISCAL YEAR 20072008

NET SLOT MACHINE REVENUE PROMOTIONAL CREDITS AMOUNT WON BY PATRONS

Gulfstream $458031144

17

Pompano Park $1496832705

53 Mardi Gras

$816752882 30

Gulfstream $3970805

35

Mardi Gras $2819819

25

Pompano Park $4662829

40

Gulfstream $39237527

16

Mardi Gras $79101089

33

Pompano Park $122782015

51

19

I

_jl -

~ ------

--

__ T

- - -- --- -_IF ~

-

Daily Revenue per Machine Compared to Average Number of Machines For Fiscal Years 20062007 and 20072008

GULFSTREAM PARK RACING AND CASINO

$0 $50

$100 $150 $200 $250 $300 $350 $400 $450

Jul-0

6

Aug-06

Sep-06

Oct-06

Nov-06

Dec-06

Jan-07

Feb-07

Mar-07

Apr-07

May-07

Jun-07

Jul-0

7

Aug-07

Sep-07

Oct-07

Nov-07

Dec-07

Jan-08

Feb-08

Mar-08

Apr-08

May-08

Jun-08

Dai

ly R

even

ue p

er M

achi

ne

0 200 400 600 800 1000 1200 1400 1600 1800 2000

Ave

rage

Num

ber o

f Mac

hine

s

Revenue per Machine Machines

MARDI GRAS RACETRACK AND GAMING CENTER

ISLE CASINO AND RACING AT POMPANO PARK

$0 $50

$100 $150 $200 $250 $300 $350 $400 $450

Jul-0

6

Aug-06

Sep-06

Oct-06

Nov-06

Dec-06

Jan-07

Feb-07

Mar-07

Apr-07

May-07

Jun-07

Jul-0

7

Aug-07

Sep-07

Oct-07

Nov-07

Dec-07

Jan-08

Feb-08

Mar-08

Apr-08

May-08

Jun-08

Dai

ly R

even

ue p

er M

achi

ne

0 200 400 600 800 1000 1200 1400 1600 1800 2000

Ave

rage

Num

ber o

f Mac

hine

s

Revenue per Machine Machines

$0 $50

$100 $150 $200 $250 $300 $350 $400 $450

Jul-0

6

Aug-06

Sep-06

Oct-06

Nov-06

Dec-06

Jan-07

Feb-07

Mar-07

Apr-07

May-07

Jun-07

Jul-0

7

Aug-07

Sep-07

Oct-07

Nov-07

Dec-07

Jan-08

Feb-08

Mar-08

Apr-08

May-08

Jun-08

Dai

ly R

even

ue p

er M

achi

ne

0 200 400 600 800 1000 1200 1400 1600 1800 2000

Ave

rage

Num

ber o

f Mac

hine

s

Revenue per Machine Machines

ALL FACLITIES COMBINED

Dai

ly R

even

ue p

er M

achi

ne $450

$400 $350 $300 $250 $200 $150 $100

$50 $0

l-uJ6 6 6 6 6 7 7 7 7 7 70 -06

-0 -0 -0 -0 -0 -0 -0 -0 -07

-0 0 -g p t v c n b r r y n l- gu e c o e a e a p a u u uA S O N D J F M A JM J A

Revenue per Machine

7 8 807 7 7 7 8 8 8-0 -0 -0 -0 -0 -0 -0 -0 -08

-0p t v c n b r r y ne c o e a e a p a uS O N D J F M A M J

Machines

Ave

rage

Num

ber o

f Mac

hine

s 6000

5000

4000

3000

2000

1000

0

20

DA

TA B

Y A

SS

OC

IATI

ON

FA

CIL

ITY

Pari-Mutuel Facilities by Permit Type

Key

- 16 Greyhound Tracks

6 Jai-Alai Frontons

-0 0

-e

3 Thoroughbred Tracks

1 Harness Track

1 Limited lntertrack Wagering Permit (5506308 FS)

3 Division Regional Offices

21 Cardrooms

3 Slot Machine Gaming Facilities

middot1ton Jai Alai Ham1

P rce Jai Alai Fort 1e ____ ~

h Kennel Club Palm Beac

Dania I Summersport Jai Alai

Mardi Gras Racetrack Bet Miami

Gulfstream Park

Calder Tropical Park

J i Alai middot middot 1 Summer a M1am1

Flagler Greyhound

2008 October 01

21

GREYHOUND ASSOCIATIONS

Florida remains the leader in greyhound racing in the United States with 18 permitholders operating at 13 tracks throughout the state A total of 4479 performances including charity and scholarship performances were conducted during this past fiscal year a decrease of nine percent from the previous fiscal year

During Fiscal Year 20072008 handle wagered at live greyhound performances decreased by 12 percent Intertrack handle wagered on broadcasts of live Florida greyhound performances decreased by 12 percent Simulcast handle wagered on broadcasts of performances from outside the state decreased by 23 percent Intertrack simulcast handle wagered on broadcast of performances from outside the state increased by 12 percent Overall total handle decreased by 13 percent for the Florida greyhound industry

Total paid attendance decreased by 41 percent from the prior year The division reports only paid attendance and does not include free admissions or complimentary passes in its data Total greyhound revenue to the state decreased by 15 percent during Fiscal Year 20072008 The greyhound industry accounted for approximately 46 percent of Floridarsquos total revenue and 31 percent of total handle from pari-mutuel performances

Based on audits conducted by the division greyhound permitholders paid $29048989 in purses during Fiscal Year 20072008 which excludes stakes fees and sponsor contributions The races conducted during the past year by greyhound permitholders is shown in detail on the individual permitholder pages of this section

All of Floridarsquos greyhound permitholders actively sponsor greyhound adoption programs Many of the statersquos greyhound tracks provide for on-site adoption booths animal welfare funding advertising special events and public information Florida Statutes provide that greyhound permitholders receive credits applicable against taxes in an amount equal to the uncashed tickets remitted to the state in the prior fiscal year Each permitholder is required to pay an amount equal to 10 percent of the amount of the credit received to any bona fide organization which promotes or encourages greyhound adoptions During Fiscal Year 20072008 total contributions provided to greyhound adoption units amounted to $201949 which exceeded the minimum statutory requirement

Total Performances 4479 Total Paid Attendance 1006115

Total Racing Days 3514 Total Admission Tax $67344

Bet Miami Greyhounds Broward County

See Mardi Gras Racetrack and Gaming Centers contact information for detail

Meet Period 7012007 to 12312007 and 6012008 to 06302008 at Mardi Gras Racing Results Performances 140 Paid Attendance Racing Days 140 Total Admission Tax Purses Paid $1615540

0 $0

Daytona Beach Kennel Club Inc Volusia County

Website wwwdaytonagreyhoundcom Mailing Address P O Box 11470 Daytona Beach Florida 32120 Street Address 960 South Williamson Road Daytona Beach Florida 32114 Meet Period 7012007 to 6302008 Racing ResultsPerformances 410 Paid Attendance Racing Days 312 Total Admission Tax Purses Paid $1660136

Telephone 3862526484 Fax 3862524808

147081 $507

22

Website Mailing Address Street Address

Meet Period

Racing ResultsPerformances Racing Days Purses Paid

Derby Lane St Petersburg Kennel Club Inc

Pinellas County

wwwderbylanecom P O Box 22099 St Petersburg Florida 33742-2099 10490 Gandy Boulevard St Petersburg Florida 33702-2395

7012007 to 8182007 and 1012008 to 6302008

292 Paid Attendance 198 Total Admission Tax

$3344976

Telephone Fax

3446 $0

7278123235 7278123305

Website MailingStreet Address

Meet Period

Racing ResultsPerformances Racing Days Purses Paid

Ebro Dog Track Washington County Kennel Club Inc

Washington County

wwwebrogreyhoundparkcom 6558 Dog Track Road Ebro Florida 32437

7022007 to 12012007 and 152008 to 6302008

262 Paid Attendance 214 Total Admission Tax

$665281

Telephone Fax

32953 $5720

8502343943 8505354442

Website Mailing Address Street Address

Meet Period

Racing ResultsPerformances Racing Days Purses Paid

Flagler Greyhound Track West Flagler Associates Ltd

Dade County

wwwflaglerdogscom P O Box 350940 Miami Florida 33135-0940 401 NW 38th Court Miami Florida 33126

7012007 to 6302008

361 Paid Attendance 362 Total Admission Tax

$1934808

Telephone Fax

0 $0

3056493000 3056314525

Website Mailing Address Street Address Meet Period Racing Results Performances Racing Days Purses Paid

Jacksonville Kennel Club Inc Duval County

wwwjaxkennelcom P O Box 959 Orange Park Florida 32067-0959 1440 North McDuff Avenue Florida 32205 7012007 to 9032007 and 5282008 to 6302008 at Orange Park

115 Paid Attendance 86 Total Admission Tax

$1413236

Telephone Fax

26204 $0

9046460001 9046460420

Website Mailing Address Street Address

Meet Period

Racing Results Performances Racing Days Purses Paid

Jefferson County Kennel Club Inc Jefferson County

wwwjckcgreyhoundscom P O Box 400 Monticello Florida 32345 3079 North Jefferson Street Monticello Florida 32344

7022007 to 9082007 and 5282008 to 6302008

223 Paid Attendance 223 Total Admission Tax

$576563

Telephone Fax

27160 $2728

8509972561 8509973871

23

Website Mailing Address Street Address

Meet Period

Racing Results Performances Racing Days Purses Paid

Mardi Gras Racetrack and Gaming Center Hartman amp Tyner Inc

Broward County

wwwplaymardigrascom P O Box 2007 Hollywood Florida 33022 831 North Federal Highway Hallandale Beach Florida 33009

1012008 to 5312008

152 Paid Attendance 152 Total Admission Tax

$1597917

Telephone Fax

0 $0

9549243200 9549243143

Website MailingStreet Address Meet Period Racing Results Performances Racing Days Purses Paid

Melbourne Greyhound Park LLC Brevard County

wwwmelbournegreyhoundparkcom 1100 North Wickham Road Melbourne Florida 32935

12262007 to 4262008

107 Paid Attendance 71 Total Admission Tax

$422370

Telephone Fax

21157 $399

3212599800 3212593437

Website Mailing Address Street Address Meet Period Racing Results Performances Racing Days Purses Paid

Naples-Ft Myers Greyhound Track Bonita-Fort Myers Corporation

Lee County wwwnaplesfortmyersdogscom P O Box 2567 Bonita Springs Florida 34133-2567 10601 Bonita Beach Road SW Bonita Springs Florida 34135 7012007 to 6302008

410 Paid Attendance 326 Total Admission Tax

$2298746

Telephone Fax

255495 $37445

2399922411 2399479244

Website Mailing Address Street Address Meet Period Racing Results Performances Racing Days Purses Paid

Orange Park Kennel Club Inc Clay County

wwwjaxkennelcom P O Box 959 Orange Park Florida 32067-0959 455 Park Avenue Orange Park Florida 32073 12052007 to 3102008

112 Paid Attendance 84 Total Admission Tax

$1252565

Telephone Fax

24563 $0

9046460001 9046460420

Website MailingStreet Address Meet Period Racing Results Performances Racing Days Purses Paid

Palm Beach Kennel Club Investment Corporation of Palm Beach

Palm Beach County wwwpbkennelclubcom 1111 North Congress Avenue West Palm Beach Florida 33409-6317 7012007 to 6302008

466 Paid Attendance 363 Total Admission Tax

$4821349

Telephone Fax

220086 $12853

5616832222 5614711298

Website Mailing Address Street Address Meet Period Racing ResultsPerformances Racing Days Purses Paid

Pensacola Greyhound Track Inc Escambia County

wwwpensacolagreyhoundparkcom P O Box 12824 Pensacola Florida 32591-2824 951 Dog Track Road Pensacola Florida 32506-8236 7012007 to 6292008

212 Paid Attendance 165 Total Admission Tax

$725502

Telephone Fax

0 $0

8504558595 8504538883

24

Penn Sanford LLC dba Sanford-Orlando Kennel Club Seminole County

See SOKC LLCs contact information for detail Meet Period 7012007 to 6292008

Racing ResultsPerformances 217 Paid Attendance Racing Days 141 Total Admission Tax Purses Paid $784903

32228 $3867

SOKC LLC dba Sanford-Orlando Kennel Club Seminole County

Website wwwfloridagreyhoundracingcom Mailing Address P O Box 50280 Longwood Florida 32752 Street Address 301 Dog Track Road Longwood Florida 32750 Meet Period 11012007 to 5022008 Racing ResultsPerformances 229 Paid Attendance Racing Days 152 Total Admission Tax Purses Paid $838829

TelephoneFax

41031 $0

4078311600 4078313997

Sarasota Kennel Club Inc Sarasota County

Website wwwsarasotakennelclubcom MailingStreet Address 5400 Bradenton Road Sarasota Florida 34234 Meet Period 7022007 to 5032008 Racing ResultsPerformances 352 Paid Attendance Racing Days 219 Total Admission Tax Purses Paid $1399180

TelephoneFax

145858 $3692

9413557744 9413512207

St Johns Greyhound Park Bayard Raceways Inc

St Johns County Website wwwjaxkennelcom Mailing Address P O Box 959 Orange Park Florida 32067-0959 Street Address 6322 Racetrack Road Jacksonville Florida 32259 Meet Period 9052007 to 12032007 and 3122008 to 5262008 at Orange Park Racing ResultsPerformances 192 Paid Attendance Racing Days 143 Total Admission Tax Purses Paid $1900576

Telephone Fax

28853 $133

9046460001 9046460420

Tampa Greyhound Track Associated Outdoor Clubs Inc

Hillsborough County Website wwwtampadogscom Mailing Address P O Box 8096 Tampa Florida 33674-8096 Street Address 8300 North Nebraska Avenue Tampa Florida 33604 Meet Period 7012007 to 8192007 and (8202007 to 12312007 at Derby Lane) Racing ResultsPerformances 227 Paid Attendance Racing Days 163 Total Admission Tax Purses Paid $1796512

Telephone Fax

0 $0

8139324313 8139325048

25

JAI ALAI FRONTON ASSOCIATIONS

Florida was the first state in the nation to conduct jai alai performances with the first fronton being built in 1926 There are currently eight jai alai permitholders operating at six frontons throughout Florida In fact Florida is now the only state where jai alai games are conducted A total of 1094 regular performances including charity and scholarship performances were conducted during this past fiscal year a decrease of 20 percent from the previous fiscal year

During Fiscal Year 20072008 handle wagered at live jai alai performances decreased by 19 percent Intertrack handle wagered on broadcasts of live Florida jai alai performances decreased by 13 percent There are no longer any other states that conduct jai alai therefore there was no simulcast or intertrack simulcast handle Total handle declined by 16 percent for the Florida jai alai industry

Revenue to the state decreased by three percent during Fiscal Year 20072008 The jai alai industry accounted for approximately two percent of Floridarsquos total revenue and five percent of total handle from pari-mutuel performances Permitholders reported paying $7755267 in playersrsquo awards

Total paid attendance decreased by 52 percent from the prior year The division reports only paid attendance and does not include free admissions or complimentary passes in its data

Total Performances 1094 Total Paid Attendance 160960 Total Gaming Days 833 Total Admission Tax $0

Dania Jai Alai A Divison of the Aragon Group

A Boyd Gaming Company Broward County

Website wwwdania-jai-alaicom Mailing Address P O Box 96 Dania Beach Florida 33004 TelephoneStreet Address 301 East Dania Beach Boulevard Dania Beach Florida 33004 Fax Meet Period 12012007 to 6292008 Gaming ResultsPerformances 240 Paid Attendance 0 Racing Days 180 Total Admission Tax $0 Players Awards Paid $1751505

9549272841 9549209095

Ft Pierce Jai Alai Florida Gaming Centers Inc

St Lucie County Website wwwfla-gamingcom TelephoneMailingStreet Address 1750 South Kings Highway Ft Pierce Florida 34945-3099 Fax Meet Period 4042008 to 5312008 Miscellaneous Revenue to State $34919 (See Section 5509511(4) Florida Statutes for detail) Gaming ResultsPerformances 44 Paid Attendance 0 Racing Days 35 Total Admission Tax $0 Players Awards Paid $150000

7724647500 7724640099

Hamilton Jai Alai and Poker Richmond Entertainment Inc

Hamilton County Website wwwhamiltondownsjaialaicom TelephoneMailingStreet Address 6968 US Highway 129 South Jasper Florida 32052 Fax Meet Period 7012007 to 10252007 Gaming ResultsPerformances 100 Paid Attendance 9220 Racing Days 100 Total Admission Tax $0 Players Awards Paid $205191

3866380011 3866380033

26

Miami Jai Alai Florida Gaming Centers Inc

Dade County

Website wwwfla-gamingcom Telephone MailingStreet Address 3500 NW 37th Avenue Miami Florida 33142 Fax Meet Period 11012007 to 5072008

Gaming Results Performances 216 Paid Attendance 23568 Racing Days 162 Total Admission Tax $0 Players Awards Paid $1986750

3056336400 3056347013

Ocala Jai Alai Second Chance Jai Alai LLC

Marion County

Website wwwocalajaialaicom Mailing Address P O Box 580 Orange Lake Florida 32681 Telephone Street Address 4601 NW Highway 318 Reddick Florida 32686 Fax Meet Period 4032008 to 4302008 Miscellaneous Revenue to State $15733 (See Section 5509511(4) Florida Statutes for detail)

Gaming Results Performances 40 Paid Attendance 0 Racing Days 20 Total Admission Tax $0 Players Awards Paid $102869

3525912345 3525913402

Orlando-Seminole Jai Alai Florida Jai Alai Inc Seminole County

Website wwworlandojaialaicom Mailing Address P O Box 300107 Fern Park Florida 32730 Telephone Street Address 6405 South Highway 17-92 Fern Park Florida 32730 Fax Meet Period 1012008 to 3302008 Miscellaneous Revenue to State $44200 (See Section 5509511(4) Florida Statutes for detail)

Gaming Results Performances 81 Paid Attendance 18578 Racing Days 55 Total Admission Tax $0 Players Awards Paid $303775

4073396221 4078314689

Summer Jai Alai Dade County

See Miami Jai Alais contact information for detail Meet Period 7012007 to 10312007 and 5082008 to 6302008 at Miami Jai Alai

Gaming Results Performances 202 Paid Attendance 72605 Racing Days 152 Total Admission Tax $0 Players Awards Paid $1986750

Summersport Enterprises Ltd A Boyd Gaming Company

Broward County

See Dania Jai Alais contact information for detail Meet Period 7012007 to 11302007 at Dania Jai Alai

Gaming Results Performances 171 Paid Attendance 36989 Racing Days 129 Total Admission Tax $0 Players Awards Paid $1268427

27

THOROUGHBRED ASSOCIATIONS

Florida continues to be a premier thoroughbred racing state with four permitholders operating at three tracks located in Central and South Florida A total of 349 regular performances including charity and scholarship performances were conducted during this past fiscal year which reflects no change from the previous fiscal year

During Fiscal Year 20072008 handle on live thoroughbred performances decreased 23 percent and intertrack handle wagered increased eight percent Simulcast handle wagered on broadcasts of performances from outside the state decreased by 26 percent while intertrack simulcast handle increased by seven percent Overall total handle declined by six percent for the Florida thoroughbred industry

Total revenue to the state during Fiscal Year 20072008 decreased six percent from the prior year The thoroughbred industry accounted for approximately 46 percent of Floridarsquos total revenue and 58 percent of total handle from pari-mutuel performances

Total paid attendance decreased by 20 percent from the prior year The division reports only paid attendance and does not include free admissions or complimentary passes in its data

Total Performances 349 Total Paid Attendance 252673 Total Racing Days 352 Total Admission Tax $53505

Calder Race Course Inc Dade County

Website wwwcalderracecoursecom Mailing Address P O Box 1808 Miami Florida 33055-0808 Street Address 2101 NW 27th Avenue Miami Florida 33056

Meet Period 7012007 to 10142007 and 4252008 to 6302008 Racing ResultsPerformances 109 Paid Attendance Racing Days 109 Total Admission Tax Purses Paid $27295808

Telephone Fax

74495 $15588

3056251311 3056202569

Gulfstream Park Racing Association Inc Broward County

Website wwwcasinoatgulfstreamcomhomehtml MailingStreet Address 901 South Federal Highway Hallandale Beach Florida 33009 Meet Period 1032008 to 4202008 Racing ResultsPerformances 86 Paid Attendance Racing Days 89 Total Admission Tax Purses Paid $30309087

Telephone Fax

0 $0

9544547000 9544546479

Tampa Bay Downs Inc Hillsborough County

Website wwwtampabaydownscom Mailing Address P O Box 2007 Oldsmar Florida 34677 Street Address 11225 Race Track Road Tampa Florida 33626 Meet Period 12082007 to 5042008 Racing ResultsPerformances 94 Paid Attendance Racing Days 94 Total Admission Tax Purses Paid $15474950

Telephone Fax

139683 $30326

8138554401 8132611961

Tropical Park Inc Dade County

See Calders contact information for detail Meet Period 10152007 to 1022008 at Calder Race Course Racing ResultsPerformances 60 Paid Attendance Racing Days 60 Total Admission Tax Purses Paid $12330361

38495 $7591

28

29

HARNESS ASSOCIATIONS

Pompano Park is the only permitholder currently conducting harness horse racing performances in the State of Florida A total of 158 regular performances including charity and scholarship performances were conducted during this past fiscal year a decrease of nine percent from the previous fiscal year

During Fiscal Year 20072008 handle wagered at live harness performances decreased by 12 percent Intertrack handle wagered on broadcasts of live Florida harness performances decreased by 15 percent Simulcast handle wagered on broadcasts of performances from outside the state decreased by 13 percent while intertrack simulcast handle decreased by 13 percent Overall total handle decreased by 13 percent for the Florida harness industry

Total revenue to the state during Fiscal Year 20072008 decreased by nine percent from the prior year The harness industry accounted for approximately six percent of Floridarsquos total revenue and six percent of total handle from pari-mutuel performances

The division reports only paid attendance and does not include free admissions or complimentary passes in its data

Total Performances 158 Total Paid Attendance 0

Total Racing Days 158 Total Admission Tax $0

Isle Casino and Racing at Pompano Park PPI Inc

Broward County

Website wwwtheislepompanoparkcomhomephp Telephone 9549722000 MailingStreet Address 1800 SW Third Street Pompano Beach Florida 33069 Fax 9549780377 Meet Period 7012007 to 6302008

Racing ResultsPerformances 158 Paid Attendance 0 Racing Days 158 Total Admission Tax $0 Purses Paid $12739946

SUMMARY

PARI-MUTUEL INDUSTRY

During Fiscal Year 20072008 the total handle wagered for all classes exceeded $13 billion a decrease of nine percent from the prior fiscal year Total pari-mutuel performances including charity and scholarship performances conducted during Fiscal Year 20072008 decreased by 10 percent from the previous fiscal year

The state realized revenue from regular performances of approximately $25 million a decrease of seven percent from the prior fiscal year Of the $25 million collected greyhound permitholders accounted for 46 percent thoroughbreds for 46 percent harness for 6 percent and jai alai for 2 percent

Total paid attendance decreased 40 percent from the prior year The division reports only paid attendance and does not include free admission or complimentary passes in its data

HORSE RACING

Promotional Programs for Florida-Bred Horses

Florida breeder promotions and award programs are administered by private breeders and owners associations organized to promote ownership and breeding of race horses in the State of Florida Each association conducts its own campaign to enhance the horse breeding industry in the state and provides breeders and owners awards of up to 20 percent of announced gross purses The Florida Standardbred Breeders and Owners Association is funded by the breaks and uncashed tickets from live performances and one percent of the intertrack handle The Quarter Horse Breeders Association is funded by the breaks and the uncashed tickets from live races and one percent of the live and intertrack handle The Florida Thoroughbred Breeders and Ownersrsquo Association awards program is funded by 0955 percent of the live simulcast and intertrack handle as well as 3475 percent of the gross revenue from out-of-state wagers on Florida races

To date the Florida thoroughbred breeding industry has produced 45 national champions including Skip Away the 1998 North American Horse of the Year and Affirmed the last horse to have won the Triple Crown (1978) In 2005 Florida-bred ldquoAfleet Alexrdquo captured two-thirds of the Triple Crown winning the Preakness Stakes (G1) and Belmont Stakes (G1) The industry boasts 110 Florida-bred millionaires 19 classic winners (Kentucky Derby Preakness Stakes and Belmont Stakes) and 20 Breeders Cup Day champions

The Florida Thoroughbred Breedersrsquo and Ownersrsquo Association funds the Florida-bred Stakes Program which is implemented at Floridas thoroughbred racetracks In addition Florida-breds won 346 stakes races including 68 graded stakes and earned more than $41 million in stakes purses Florida-breds banked in excess of $194 million in total North American purse money Through a percentage of pari-mutuel handle Florida thoroughbred permitholders contributed $9542882 to the Florida Thoroughbred Breedersrsquo and Ownersrsquo Association during Fiscal Year 20072008 The FTBOA paid out $5941304 in Breedersrsquo Awards $567000 in Stallion Ownersrsquo Awards and $2112650 through the Florida-bred Stakes Program The Florida-bred Stakes Program includes ldquoThe Sunshine Millionsrdquo at Gulfstream Park ldquoThe Florida Millionrdquo at Calder Race CourseTropical Park ldquoFlorida Cup Dayrdquo at Tampa Bay Downs and additional funds for supplements to Florida-bred Preferred Stakes Races during the CalderTropical and Tampa Bay Downsrsquo meets

The Florida Standardbred Breeders and Owners Association a non-profit organization and the recognized representative of horsemen in the state of Florida is the designated association for the allocation and distribution of funds for Florida-bred Standardbred racing Promotional activities include providing breeder and stallion awards for eligible Florida-bred horses during Pompano Parks 20072008 meet as well as awards for Florida Breeders Stakes races A series of races and awards were also provided for two and three-year-old standardbreds to prepare for the winter meet at Pompano Park The total amount of funds collected and distributed to the Florida Standardbred horsemen throughout the year exceeded $1600000

Note Promotional program information is provided by respective Breeders and Owners Associations

30

UNIVERSITY OF FLORIDA COLLEGE OF VETERINARY MEDICINE RACING LABORATORY

The University of Florida College of Veterinary Medicine Racing Laboratory detects and identifies any drug medication stimulant depressant hypnotic local anesthetic or drug-masking agent prohibited in the blood urine or other bodily fluids of racing horses and greyhounds collected by the Division

During Fiscal Year 20072008 the laboratory received and processed 82763 samples that resulted in 537014 analyses The vigilant monitoring of samples by the laboratory serves to deter the illegal use of drugs in racing animals in Florida

Horse UrineBlood Greyhound Urine 1 Investigative Samples Received 18509 64254 3

2Samples Analyzed 18573 29320 3 Number of Analyses 293371 243643 7 Positives 102 46 NA

1 Quantity Not Sufficient For Testing (QNS) 34798 (542) 2 The Samples Analyzed number for horses is larger than the Samples Received number due to the carryover of samples received in June 2007 that are analyzed in July of the next fiscal year

DRUG POSITIVES FOR FISCAL YEAR 20072008

Types of Positives (ARCI Drug Class) Horse Greyhound Acepromazine Metabolite (3) 12 0 Acepromazine Metabolites (3) Butorphanol (3) 1 0 Albuterol (3) 2 0 Aminorex Levamisole Levamisole metabolite 0 1 Benzoylecgonine (1) 1 8 Butorphanol (3) 3 0 Caffeine (2)Theophylline (3) 2 0 Caffeine (2) Theophylline (3) Butorphanol (3) 1 0 Caffeine (2)Theophylline (3) Theobromine (4) 5 0 Cimetidine (5) 4 0 Clenbuterol (3) 9 0 Dimethyl Sulfoxide (5) 5 9 Gamma-Hydroxphenylbutazone (NA) 0 9 Gamma-Hydroxphenylbutazone (NA) Phenylbutazone (NA) Oxyphenbutazone (4) 0 3 Glycopyrrolate (3) 5 0 Ipratropium (3) 2 0 Lidocaine (2) 0 1 Lidocaine (2) 3-Hydroxylidocaine Monoethyl-glycinesylidine 1 0 Lidocaine (2) 3amp4-Hydroxylidocaine Monoethyl-glycinesylidine 0 1 Methocarbamol (4) 0 1 Methocarbamol (4) Guaifenesin (4) 2 0 Naproxen (4) 1 0 Oxilofrine 4 0 Pentoxifylline (4) 1 0 Phenylbutazone (NA)Oxyphenbutazone (4) 37 1 Procaine (3) 0 5 Ranitidine (5) 4 0 Theobromine (4) 0 7 TOTALS 102 46

Class (1) Drugs that have the highest potential to affect performance and have no generally accepted medical use in the racing animal

Class (2) Drugs that have a high potential to affect performance but less of a potential than drugs in Class I Class (3) Drugs that may or may not have generally accepted medical use in the racing animal but the pharmacology of which

suggests less potential to affect performance than drugs in Class 2

Class (4) Includes therapeutic medications that would be expected to have less potential to affect performance than those in Class 3 Class (5) Includes therapeutic medications for which concentration limits have been established by the racing jurisdictions as well as

certain miscellaneous agents and other medications as determined by the regulatory bodies

31

FIN

AN

CIA

L S

TATE

ME

NTS

DIVISION OF PARI-MUTUEL WAGERING SUMMARY OF STATE REVENUE FROM PARI-MUTUEL CARDROOM

AND SLOT ACTIVITIES FISCAL YEAR 20072008

State Revenue From Regular Performances Tax on Attendance $ 116982 Daily License Fees 3882120 Tax on Handle 19110317

State Revenue From Pari-Mutuel Performances $ 23109419

Other State Revenue Occupational Licenses $ 627372 Fingerprint Fees 281045 Escheated Tickets From Greyhound and Jai Alai (1) 1470310 Racing Scholarship Funds (1) 3303 PMW Trust Fund - Drug Fines 25975 Miscellaneous Revenue 104013 General Revenue Fund - Other Fines 36290

Other State Revenue $ 2548308

Total Pari-Mutuel State Revenue $ 25657727

State Revenue From Cardrooms Table Fees $ 875000 Gross Receipts(2) 9086385 Occupational Licenses 131741

Total State Revenue From Cardrooms $ 10093126

State Revenue From Slots CompulsiveAddictive Gambling Fee $ 750000 Facility License Fee 9000000 Slot Taxes(3)(4) 122891732 Fingerprint Fees 9678 Occupational Licenses 309920 Miscellaneous Revenue 4561 Miscellaneous Fines 60000

Total State Revenue From Slots $ 133025891

Total State Revenue Generated(5) $ 168776744

(1) Escheated tickets from greyhound racing and jai alai gaming and Racing Scholarship Funds are distributed to the Department of Education

(2) One-half of cardroom gross receipts is deposited into General Revenue (3) Slot taxes are distributed to the Department of Education (4) Pompano Park has requested a refund of $23 million for overpayment of Slot taxes for Fiscal

Year 20072008 Refund has been requested and will be processed by the Department of Education in Fiscal Year 20082009

(5) Total revenue and components thereof generated is on the accrual basis of accounting Total revenue and components thereof as as shown in the financial statements on page 34 is on the cash basis of accounting

32

DEPARTMENT OF BUSINESS amp PROFESSIONAL REGULATION DIVISION OF PARI-MUTUEL WAGERING

BALANCE SHEET SPECIAL REVENUE FUND

FOR FISCAL YEAR ENDED JUNE 30 2008

ASSETS2008 2007

Cash Cash with State Treasurer Investments at cost Accounts receivable Allowance for uncollectibles Interest receivable Due from state funds

$ 8782450 130253048 614648452 370224565

(47367) 3214765

11039242

$ 12865700222813082

2974720047251866437

(403691)75307163230584

TOTAL ASSETS $ 1138115155 $ 3472622875

LIABILITIES amp FUND EQUITY Liabilities Accounts payable Accrued salaries Due to other funds Due to other state agencies Due to general revenue Compensated Absences Deferred revenues

$ 31462691 5343391

19860800 6908508

72185753 352080

-

$ 2451476432118280

5007001118617783905919

130600-

Total Liabilities 136113223 152356440

Fund Equity Unreserved 1002001932 3320266435

Total Fund Equity 1002001932 3320266435

TOTAL LIABILITIES amp FUND EQUITY $ 1138115155 $ 3472622875

The financial statements and notes are for informational purposes only

33

DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION DIVISION OF PARI-MUTUEL WAGERING

STATEMENT OF REVENUES EXPENDITURES amp CHANGES IN FUND BALANCE - BUDGET amp ACTUAL SPECIAL REVENUE FUND

FOR FISCAL YEAR ENDED JUNE 30 2008

FINAL 2008 2007 BUDGET ACTUAL VARIANCE ACTUAL

REVENUES Fees Charges Commissions and Sales $ 1462968000 $ 1510423993 $ 47455993 $ 1848846680 Licenses and Permits 88230000 75755065 (12474935) 77772299 Taxes 14652040100 14709972807 57932707 7556712852 Fines Forfeits Judgments and Settlements 4117800 8773932 4656132 10192871 Interest and Dividends Net 53744700 60790502 7045802 96755032 Transfers In - - - 3230584 Miscellaneous Receipts 7506100 12204044 4697944 9178523

Total Revenues 16268606700 16377920343 109313643 9602688841

EXPENDITURES CURRENT OPERATING Salaries 579678900 533903674 45775226 463518647 Other Personal Services 184418800 168853792 15565008 178434171 Other Operating Expenditures 97523500 84325982 13197518 72283850 Operation of Motor Vehicles 5500000 4847937 652063 2585300 Risk Management 16085600 16085600 21327300 GampAState University System - - - 30000000 State Attorney-Slots 23188500 - 23188500 -Tax Collection Equalization 72500 - 72500 -PMW Lab Services 236000000 236000000 - 236000000 PMW Compliance System 29647600 29647600 - 28524598 TrDMSHR SVCSSTW Contract 5828400 - 5828400 5785000 Cardroom Tax Distribution 85500000 67702156 17797844 55541702 Compulsive Gambling Prevention 141337500 125960114 15377386 88470124 OPERATING CAPITAL OUTLAY 4283200 3877015 406185 2830286 Acquisition of Motor Vehicles 7885000 7885000 - 2870000 Assessment for Fingerprinting 65988000 29746050 36241950 38680327 Service Charge to General Revenue 370000000 293760648 76239352 334561292 Refunds 120000000 6209831 113790169 502671 Transfer to FDLE Slots Investigation 321759200 310000000 11759200 291580000 Transfers to Other Funds 17917534500 12439618141 5477916359 4975167341 Transfers to General Revenue 5340000000 4350000000 990000000 846632576

Total Expenditures 25552231200 18692337940 6859893260 7675295185

Excess (Deficiency) of Revenues Over (9283624500) (2314417597) 6969206903 1927393656 (Under) Expenditures

FUND BALANCE JULY 1 2007 - 3316419529 3316419529 1392872779

FUND BALANCE JUNE 30 2008 $ (9283624500) $ 1002001932 $ 10285626432 $ 3320266435 (1) (1)

(2) (1) Does not include budget of $ 45000000 for category 190000 Investments Actual expenditures for category 190000 were

closed into the investment account (2) An adjustment of $3846906 was made to the beginning fund balance due to adjustments made by the Department

of Financial Services The financial statements and notes are for informational purposes only

34

C

AR

DR

OO

M P

AR

I-MU

TUE

L A

ND

SLO

T S

TATU

TE M

ATR

IX

STATUTE TOPIC GREYHOUND JAI ALAI THOROUGHBRED HARNESS QUARTER HORSE

FEES

Daily License Fees On Live

On-track Handle

$80 per race 5500951(1)(a) $40 per game 5500951(1)(a) $100 per race 5500951(1)(a) $100 per race 5500951(1)(a) $100 per race 5500951(1)(a)

Daily License Fees On

Simulcast Handle

$80 per race but not to exceed $500 per day 5500951(1)(a)

$40 per game but not to exceed $500 per day 5500951(1)(a)

$100 per race but not to exceed $500 per day 5500951(1)(a)

$100 per race but not to exceed $500 per day 5500951(1)(a)

$100 per race but not to exceed $500 per day 5500951(1)(a)

Cardroom Table Fees

Annual fee for each facility is $1000 for each table to be operated at the cardroom 849086(5)(d)

Annual fee for each facility is $1000 for each table to be operated at the cardroom 849086(5)(d)

Annual fee for each facility is $1000 for each table to be operated at the cardroom 849086(5)(d)

Annual fee for each facility is $1000 for each table to be operated at the cardroom 849086(5)(d)

Annual fee for each facility is $1000 for each table to be operated at the cardroom 849086(5)(d)

TAXES

Tax On Admissions

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a)

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a)

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a)

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a)

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a)

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c)

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c)

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c)

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c)

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c)

15 of admission charge or 10 cents whichever is greater for entrance to the cardroom This tax only applies if a separate admission fee is charged for entry into the cardroom facility If a single admission fee is charged allowing entry to both or either the pari-mutuel facility and the cardroom facility the tax is payable only once and shall be payable pursuant to Chapter 550 849086(13)(b)

15 of admission charge or 10 cents whichever is greater for entrance to the cardroom This tax only applies if a separate admission fee is charged for entry into the cardroom facility If a single admission fee is charged allowing entry to both or either the pari-mutuel facility and the cardroom facility the tax is payable only once and shall be payable pursuant to Chapter 550 849086(13)(b)

15 of admission charge or 10 cents whichever is greater for entrance to the cardroom This tax only applies if a separate admission fee is charged for entry into the cardroom facility If a single admission fee is charged allowing entry to both or either the pari-mutuel facility and the cardroom facility the tax is payable only once and shall be payable pursuant to Chapter 550 849086(13)(b)

15 of admission charge or 10 cents whichever is greater for entrance to the cardroom This tax only applies if a separate admission fee is charged for entry into the cardroom facility If a single admission fee is charged allowing entry to both or either the pari-mutuel facility and the cardroom facility the tax is payable only once and shall be payable pursuant to Chapter 550 849086(13)(b)

15 of admission charge or 10 cents whichever is greater for entrance to the cardroom This tax only applies if a separate admission fee is charged for entry into the cardroom facility If a single admission fee is charged allowing entry to both or either the pari-mutuel facility and the cardroom facility the tax is payable only once and shall be payable pursuant to Chapter 550 849086(13)(b)

Tax On Cardroom Gross Receipts

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts 849086(13)(a)

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts 849086(13)(a)

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts 849086(13)(a)

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts 849086(13)(a)

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts 849086(13)(a)

This matrix represents a summary of 2007 Statutes Please refer to the cite noted by statutory topic for specific language governing pari-mutuel wagering

35

STATUTE TOPIC GREYHOUND JAI ALAI THOROUGHBRED HARNESS QUARTER HORSE

Tax On Live On-track Handle

55 of handle except for charity perfomances which is 76 of handle 5500951(3)(b)1

Effective July 1 2000 a permitholder may not be taxed at a higher rate than 2 5500951(3)(d)

05 of handle 55009515(2)(a) 05 of handle 55009512(2)(a) 1 of handle 5500951(3)(a)

Tax On Simulcast Handle

Allows permitholders to receive greyhound races from out-of-state and are subject to taxation under 5500951 and 55009511 5503551(4)

Allows permitholders to receive jai alai games from out-of-state and are subject to taxation under 5500951 and 55009511 5503551(4)

Allows permitholders to receive horse races from out-of-state and are subject to taxation under 5500951 55009512 and 55009515 5503551(3) through 5503551(3)(c)

Allows permitholders to receive horse races from out-of-state and are subject to taxation under 5500951 55009512 and 55009515 5503551(3) through 5503551(3)(c)

Allows permitholders to receive horse races from out-of-state and are subject to taxation under 5500951 55009512 and 55009515 5503551(3) through 5503551(3)(c)

Tax On Intertrack and Intertrack

Simulcast Handle

55 of intertack and intertrack simulcast handle except for the intertrack handle from charity performances at a guest track within the market area of the host the tax is 76

71 of intertrack and intertrack simulcast handle 5500951(3)(b)2 and 5500951(3)(c)1

2 of intertrack handle 5500951(3)(c)1

33 of intertrack handle 5500951(3)(c)1

2 of intertrack handle 5500951(3)(c)1

5500951(3)(b)1 and 5500951(3)(c)1

05 of intertrack and intertrack simulcast handle if the guest is located outside market area of host and within market area of thoroughbred track conducting a live meet 5500951(3)(c)1

39 of intertrack and intertrack simuclast handle for permitholders located in an area of the state where there are only 3 greyhound permitholders located in 3 contiguous counties 5500951(3)(c)2

39 of intertrack and intertrack simulcast handle for greyhound permitholders located in the same market area as specified in 550615(6) or (9) 5500951(3)(c)2

05 of intertrack and intertrack simulcast handle if the guest is located outside market area of host and within market area of thoroughbred track conducting a live meet 5500951(3)(c)1

33 of intertrack and intertrack simulcast handle if permitholder restricted from operating live on a year-round basis and tax paid on intertrack handle exceeds that paid during 9293 State Fiscal Year 55009511(3)(a)

61 of intertrack and intertrack simulcast handle for jai alai permitholders located in the market area as specified in 550615(6) or (9) until the tax paid on intertrack handle in the current state fiscal year exceeds that paid during 9293 State Fiscal Year then tax on handle is 23 5500951(3)(c)2

24 of intertrack simulcast handle 5500951(3)(c)1 and 55009515(5)

05 of intertrack and intertrack simulcast handle if host and guest are thoroughbred permitholders or if the guest is located outside market area of host and within market area of thoroughbred track conducting a live meet 5500951(3)(c)1

05 of intertrack simulcast handle if guest track is a thoroughbred track located more than 35 miles from host track 55009515(5)

15 of intertrack simulcast handle 5500951(3)(c)1

05 of intertrack and intertrack simulcast handle if the guest is located outside market area of host and within market area of thoroughbred track conducting a live meet 5500951(3)(c)1

24 of intertrack simulcast handle 5500951(3)(c)1 and 55009515(5)

05 of intertrack and intertrack simulcast handle if the guest is located outside market area of host and within market area of thoroughbred track conducting a live meet 5500951(3)(c)1

OUTS (ESCHEATS)

Live On-track Handle

Paid to the State of Florida 5501645(2) Paid to the State of Florida 5501645(2) Retained by permitholder 5502633(3) Paid to Florida Standardbred Breedersrsquo and Ownersrsquo Association (FSBOA) 55026165(1) and 5502633(2)(a)

Paid to Florida Quarter Horse Breedersrsquo and Owners Association (FQHBOA) 55026165(1) and 5502633(2)(b)

Escheats from Arabian races are paid to Florida Arabian Horse Racing Promotion Fund 5502633(2)(c)

This matrix represents a summary of 2007 Statutes Please refer to the cite noted by statutory topic for specific language governing pari-mutuel wagering

36

STATUTE TOPIC GREYHOUND JAI ALAI THOROUGHBRED HARNESS QUARTER HORSE

TAX CREDITS amp EXEMPTIONS

(excluding charity performances

unless otherwise

Tax exemption of $360000 per state fiscal year or $500000 for 3 permitholders that held a full live schedule in 1995 and closest to another state authorizing greyhound racing

A permitholder that has incurred tax on handle and admissions that exceeds its operating earnings is entitiled to credit the excess amount of taxes against its next ensuing meets 55009511(1)(b)

Permitholders are allowed a credit of up to 1 of the paid taxes for the previous taxable year The credit if taken is applied against taxes on live handle due for a taxable year under this section and

noted) 55009514(1) is paid directly to the Jockeys Guild by the permitholders 55009515(6)

Tax credit each state fiscal year equal to daily license fee on live races in previous state fiscal year 5500951(1)(a)

Allows each permitholder that cannot utilize the full amount of the tax exemption or daily license fee tax credit to transfer the unused portion to a greyhound permitholder acting as a host track for intertrack wagering 5500951(1)(b)

Tax credit each state fiscal year in an amount equal to the amount remitted in escheated tickets in prior state fiscal year 5501647

Tax credit each state fiscal year equal to 25 of amount remitted in escheated tickets in prior state fiscal year Funds equal to the tax credit shall be paid by the permitholder to the National Association of Jai Alai Frontons 5501646

$30000 per performance exemption if live handle during the preceding state fiscal year was less than $15 million This exemption applies to charity performances 55009511(2)(a)1

A permitholder conducting fewer than 100 performances in any calendar year shall pay to the state the same aggregate amount of daily license fees on live games admissions tax and tax on live handle as that paid during the most recent prior calendar year in which at least 100 live performances were conducted 55009511(4)

CHARITY PERFORMANCES

Maximum of 5 days 5500351(1)

Permitholders are allowed to conduct 1 additional day to be designated as ldquoGreyhound Adopt-A-Pet Day Proceeds are paid to bona fide organizations that promote the adoption of greyhounds 5501648(2)

Maximum of 5 days 5500351(1)

Permitholders are allowed to conduct 2 additional performances known as ldquoRetired Jai Alai Playersrsquo Charity Dayrdquo for a fund to benefit retired jai alai players 5500351(8)

Maximum of 5 days 5500351(1)

One additional scholarship day to tracks located in Hillsborough County for the benefit of Pasco-Hernando Community College 5500351(6)(a) and 5500351(6)(b)

Maximum of 5 days 5500351(1) Maximum of 5 days 5500351(1)

Permitholders shall pay from any source including charity performances not less than 10 of tax credit from escheated tickets to a bona fide greyhound adoption program 5501647

This matrix represents a summary of 2007 Statutes Please refer to the cite noted by statutory topic for specific language governing pari-mutuel wagering

37

STATUTE TOPIC STATUTE REFERENCE SUMMARY

FEES

Slot License Fee 551106(1)(a) FS Annual fee for each slot machine facility is $3 million paid with the initial license application and annuall thereafter on the anniversary date of the issuance of the initial license

Compulsive or Addictive Gambling Prevention Program Fee 551118(3) FS Annual fee for each slot machine facility is $250000 paid at the same time the annual

license fee is due and annual thereafter

TAXES

Tax on Slot Revenue 551106(2)(a) and 551006(3) FS

50 of slot machine revenues which is the total of all cash and property received by the slot machine licensee from the operation of slot machines less the amount of cash cash equivalents credits and prized paid to winners of slot machine gaming shall be remitted by 3 pm Wednesday for the preceeding week ending Sunday

FINES

Failure to Pay Slot Tax Fine 551106(4) FS Up to $10000 for each day tax payment is not remitted timely

Civil Fine 551107(11) FS The division may impose a civil fine of up to $5000 fpr each violation of this chapter or the rules of the division

False Statement Fine 551109(1) FS

Up to a $10000 fine or civil penalty for any person who knowingly makes or causes to be made or aids assists or procures another to make a false statement in any report disclosure application or any document required under Chapter 551 or any rule adopted under Chapter 551

Unauthorized Possession of Slot Machines Fine 551109(2) FS

Up to a $10000 administrative fine or civil penalty for any person who possesses a slot machine without the license required by Chapter 551 or who possesses a slot machine at any location other than at the slot machines licensees facility

PENALTIES

Slot Machine Licensee Civil Penalities 551117 FS Up to a $100000 civil penalty for each count or separate offense against the slot machine

licensee for violation of Chapter 551 or any rule adopted by the division

This matrix represents a summary of 2008 Statutes Please refer to the cite noted by statutory topic for specific language governing pari-mutuel wagering

38

  • Table of Contents 2007-2008pdf
  • Overview 2007-2008pdf
  • Division Overview 2007-2008 (2-4-09)pdf
    • THE DIVISION OF PARI-MUTUEL WAGERING
    • OFFICE OF AUDITING
    • OFFICE OF OPERATIONS
    • OFFICE OF REVENUE AND FINANCIAL ANALYSIS
      • Events Shaping 2007-2008pdf
        • Events Shaping the 20072008 RacingGaming Season in Florida
          • Fiscal Years Comparative Data 2007-2008pdf
            • Total Paid
            • Total
            • Pari-Mutuel
            • Handle
            • State Revenue
            • as a Percent
            • of Handle
              • PMW Graphs 2007-2008pdf
              • PMW Handle Statistics 20072008pdf
              • Guest Handle by Host 2007-2008pdf
              • Charity-scholarship 2007-2008pdf
                • RACING SCHOLARSHIP TRUST FUND
                • ABANDONED WINNING TICKETS
                  • Cardroom Statistics 2007-2008pdf
                    • Sheet1
                      • Cardroom Revenue 20072008pdf
                      • Slot Comparative Data 2007-2008 (12-15-08)pdf
                      • Slot Revenue Per Machine 0708pdf
                        • TOTAL LINE (3)
                          • Facilities Map with 21 cardrooms (As of 11-18-08)pdf
                          • Permitholder Contact amp Operating In 77th annual rpt (as of 12-24-08)pdf
                          • Promotional Programs for FL Horses 20072008docpdf
                          • Drug Positives Data 2007-2008pdf
                            • Sheet1
                              • State Revenue Summary 0708pdf
                                • 20062007
                                  • Financial Statements (Page 1) 20072008pdf
                                  • Financial Statements (Page 2) 20072008pdf
                                  • PMW Statute Matrix 2007-2008pdf
                                  • Slot Statute Matrix 2007-2008pdf
                                    • Sheet1
                                      • Events Shaping 2007-2008pdf
                                        • Events Shaping the 20072008 RacingGaming Season in Florida
                                          • Events Shaping 2007-2008pdf
                                            • Events Shaping the 20072008 RacingGaming Season in Florida
                                              • Division Overview 2007-2008 (2-23-09)pdf
                                                • THE DIVISION OF PARI-MUTUEL WAGERING
                                                • OFFICE OF AUDITING
                                                • OFFICE OF OPERATIONS
                                                • OFFICE OF REVENUE AND FINANCIAL ANALYSIS
Page 15: Florida Departmentof Busines Division of Pari-Mutuel ......jai alai games, and cardroom poker games. Additionally, slot machine gaming at pari-mutuel facilities is ... is intended

I

- I

- I

- I

- I

- I

- I

- I

- I

- I

I

-- I I

-- I I I

- I I I

- I I I

- I - I I

- I - I I

-- I - I

-- I - I

-- I I

-

HISTORICAL PARI-MUTUEL WAGERING ACTIVITY Fi

scal

Yea

r

2008

2007

2006

2005

2004

2003

2002

2001

2000

1999

0 200

Simulcast

Total Pari-Mutuel Handle ALL PERMITHOLDERS

Fiscal Years 19981999-20072008

400 600 800 1000 1200 1400 1600 Handle ($ in millions)

Intertrack Simulcast Intertrack LiveOntrack Total Handle

1800

Fisc

al Y

ear

2008

2007

2006

2005

2004

2003

2002

2001

2000

1999

00 05 10

Total Tax as a Percentage of Handle ALL INDUSTRIES

Fiscal Years 19981999-20072008

15 20 25 30 35 40 45 50 55 60

Effective Tax Rate

Jai Alai Horse Greyhound

65

9

I I I I I I I

7 I I I I I I I

I I I I I I I I I I I I I I I I

7 I I I I I I I I I I I I I I

7 I I I I I I I

I I I I I I I

7 I I I I I I I I I I I I I I

I I I I I I I I I I I I I I I

-I I I I I I I I

I I I I I I I I -

I I I I I I I I -

I I I I I I I I -

I I I I I I I I -

I I I I I I I I -

I I I I I I I I -

I I I I I I I I

I I I I I I I I -I I I I

HISTORICAL PARI-MUTUEL WAGERING ACTIVITY

0 500 1000 1500 2000 2500 3000 3500 4000 4500 5000 5500 6000 6500 7000

Performances

1999

2000

2001

2002

2003

2004

2005

2006

2007

2008

Fisc

al Y

ear

Number of Pari-Mutuel Performances Fiscal Years 19981999-20072008

Horse Performances Jai Alai Performances Greyhound Performances Total Performances

0 10 20 30 40 50 60 70 80 90 100 110 120 130

Purses Paid ($ in millions)

1999

2000

2001

2002

2003

2004

2005

2006

2007

2008

Fisc

al Y

ear

Purses Paid Fiscal Years 19981999-20072008

Greyhound Purses Paid Horse Purses Paid Total Purses Paid

10

COMPONENTS OF PARI-MUTUEL HANDLE FROM PERFORMANCES

Fiscal Year 20072008

Greyhound Racing Associations Bet Miami Greyhounds Daytona Beach Kennel Club Inc Derby Lane Ebro Dog Track Flagler Greyhound Track Jacksonville Kennel Club Inc Jefferson County Kennel Club Inc Mardi Gras Racetrack and Gaming Center Melbourne Greyhound Park LLC Naples-Ft Myers Greyhound Track Orange Park Kennel Club Inc Palm Beach Kennel Club Penn Sanford LLC dba Sanford-Orlando Kennel Club Pensacola Greyhound Track Inc SOKC LLC dba Sanford-Orlando Kennel Club Sarasota Kennel Club Inc St Johns Greyhound Park Tampa Greyhound Track

Total Greyhound Tracks

Jai Alai Frontons Dania Jai Alai Ft Pierce Jai Alai Hamilton Jai Alai and Poker Miami Jai Alai Ocala Jai Alai Orlando-Seminole Jai Alai Summer Jai Alai Summersport Enterprises Ltd

Total Jai Alai Frontons

Thoroughbred Racing Associations Calder Race Course Inc Gulfstream Park Racing Association Inc Tampa Bay Downs Inc Tropical Park Inc

Total Thoroughbred Tracks

Harness Racing Associations Isle Casino and Racing at Pompano Park

TOTAL FOR ALL TRACKS AND FRONTONS

Permitholder Daily Revenues From

License Tax on Total Paid Pari-Mutuel Public Fee Handle To Charities Handle Pool

$157860 $557835 $46373 $3876890 $15130795 80000 115146 41250 3805493 10349152 88000 555840 211294 11145469 38266449

264480 172623 22216 851124 3006195 372100 992214 37588 5301141 21930356 50240 305108 186196 5308979 18720666

206480 104677 9533 364141 1587986 98720 347606 47543 4316571 15154299 18800 2144 2858 81254 259326

253680 980923 94205 7281190 28498722 13200 0 138830 5113310 16853836

328900 2365688 153267 18307505 68041622 2080 1780 0 1231564 4135228

87200 72335 0 692751 2462394 11200 0 31056 1282295 4427694 81760 148147 49764 2490255 9312555

122740 829104 164593 7692885 28166381 106000 638687 145493 6237388 22738813

$2343440 $8189857 $1382059 $85380205 $309042469

$130840 $0 $5160 $4294146 $13380674 14080 0 2 87947 267669 32000 0 0 (30711) 3281

118800 0 8100 4751344 13424214 13840 0 0 45509 160224 45880 0 2170 404278 1483017

111120 0 12083 4286504 12591640 93320 0 3243 3021542 9903662

$559880 $0 $30758 $16860559 $51214381

$204700 $4219367 $358053 $61841304 $247966283 136800 2207273 238706 42628999 157782609 173500 1815338 129183 25238099 100212769 103200 1740114 287786 27560457 111094972

$618200 $9982092 $1013728 $157268859 $617056633

360600 938368 25141 17737336 63907939

$3882120 $19110317 $2451686 $277246959 $1041221422

Total Handle

$19769753 14391041 50267052 4316638

28633399 24571189 2272817

19964739 364382

37108720 22119176 89196982 5370652 3314680 5752245

12082481 36975703 29866381

$406338030

$17810820 369698

4570 18302458

219573 1935345

17001347 13021767

$68665578

$314589707 202994387 127568889 140786529

$785939512

82969384

$1343912504

11

TOTAL STATE REVENUE FROM PERFORMANCES

ITW ITW SIM CHARITY

PERFORMANCES Daily Total Live Daily Total Simulcast Daily TOTAL TAXES

Fiscal Year 20072008 Tax on License Taxes and License Taxes and License and FEES Handle Fee Fees Collected Fee Fees Collected Fee COLLECTED

Greyhound Racing Associations Bet Miami Greyhounds $125816 $93440 $219256 $217114 $56000 $273114 $149645 $65260 $8420 $715695 Daytona Beach Kennel Club Inc 76519 66080 142599 0 0 0 38627 0 13920 195146 Derby Lane 232337 74080 306417 0 0 0 323503 0 13920 643840 Ebro Dog Track 172623 252240 424863 0 0 0 0 0 12240 437103 Flagler Greyhound Track 264729 237840 502569 325439 125500 450939 384364 17682 8760 1364314 Jacksonville Kennel Club Inc 93588 37040 130628 0 0 0 211520 0 13200 355348 Jefferson County Kennel Club Inc 104677 200240 304917 0 0 0 0 0 6240 311157 Mardi Gras Racetrack and Gaming Center 89049 62720 151769 112358 27500 139858 107298 38901 8500 446326 Melbourne Greyhound Park LLC 2144 14000 16144 0 0 0 0 0 4800 20944 Naples-Ft Myers Greyhound Track 608566 240960 849526 0 0 0 372357 0 12720 1234603 Orange Park Kennel Club Inc 0 0 0 0 0 0 0 0 13200 13200 Palm Beach Kennel Club 1092958 314480 1407438 258 500 758 1272472 0 13920 2694588 Penn Sanford LLC dba Sanford-Orlando Kennel Club 1780 2080 3860 0 0 0 0 0 0 3860 Pensacola Greyhound Track Inc 72335 87200 159535 0 0 0 0 0 0 159535 SOKC LLC dba Sanford-Orlando Kennel Club 0 0 0 0 0 0 0 0 11200 11200 Sarasota Kennel Club Inc 148147 72800 220947 0 0 0 0 0 8960 229907 St Johns Greyhound Park 257580 108960 366540 62 80 142 571424 38 13700 951844 Tampa Greyhound Track 276322 92080 368402 0 0 0 362365 0 13920 744687

Total Greyhound Tracks $3619170 $1956240 $5575410 $655231 $209580 $864811 $3793575 $121881 $177620 $10533297

Jai Alai Frontons Dania Jai Alai $0 $128760 $128760 $0 $0 $0 $0 $0 $2080 $130840 Ft Pierce Jai Alai 0 13440 13440 0 0 0 0 0 640 14080 Hamilton Jai Alai and Poker 0 32000 32000 0 0 0 0 0 0 32000 Miami Jai Alai 0 117680 117680 0 0 0 0 0 1120 118800 Ocala Jai Alai 0 13840 13840 0 0 0 0 0 0 13840 Orlando-Seminole Jai Alai 0 42480 42480 0 0 0 0 0 3400 45880 Summer Jai Alai 0 110000 110000 0 0 0 0 0 1120 111120 Summersport Enterprises Ltd 0 92280 92280 0 0 0 0 0 1040 93320

Total Jai Alai Frontons $0 $550480 $550480 $0 $0 $0 $0 $0 $9400 $559880

Thoroughbred Racing Associations Calder Race Course Inc $104359 $108300 $212659 $360227 $85500 $445727 $357344 $3397437 $10900 $4424067 Gulfstream Park Racing Association Inc 189920 77100 267020 144763 52000 196763 538374 1334216 7700 2344073 Tampa Bay Downs Inc 119157 93600 212757 55058 71500 126558 447166 1193957 8400 1988838 Tropical Park Inc 67324 57900 125224 120466 37000 157466 221120 1331204 8300 1843314

Total Thoroughbred Tracks $480760 $336900 $817660 $680514 $246000 $926514 $1564004 $7256814 $35300 $10600292

Harness Racing Associations Isle Casino and Racing at Pompano Park 42939 172500 215439 122277 179500 301777 142554 630598 8600 1298968

$4142869 $3016120 $7158989 $1458022 $635080 $2093102 $5500133 $8009293 $230920 $22992437

LIVE SIMULCAST

Tax on Handle

TOTAL FOR ALL TRACKS AND FRONTONS

Tax on Handle

Tax on Handle

12

~~ TOTAL REGULAR AND CHARITYSCHOLARSHIP HANDLE

TOTAL ON-TRACK TOTAL CHARITY Fiscal Year 20072008 REGULAR SCHOLARSHIP TOTAL

Live Simulcast ITW ITWS HANDLE Live Simulcast ITW ITWS HANDLE HANDLE Greyhound Racing Associations

Bet Miami Greyhounds $3833669 $8186102 $5194870 $1814603 $19029244 $196027 $279947 $198800 $65735 $740509 $19769753 Daytona Beach Kennel Club Inc 8965786 0 4835225 0 13801011 476535 0 113495 0 590030 14391041 Derby Lane 19469861 0 27585376 0 47055237 1629919 0 1581896 0 3211815 50267052 Ebro Dog Track 4024328 0 0 0 4024328 292310 0 0 0 292310 4316638 Flagler Greyhound Track 6865777 8916036 11784845 477450 28044108 194921 182966 191590 19814 589291 28633399 Jacksonville Kennel Club Inc 5648512 0 15977689 0 21626201 958575 0 1986413 0 2944988 24571189 Jefferson County Kennel Club Inc 2147387 0 0 0 2147387 125430 0 0 0 125430 2272817 Mardi Gras Racetrack and Gaming Center 5339206 5561303 6553391 1742787 19196687 227427 247812 210221 82592 768052 19964739 Melbourne Greyhound Park LLC 326774 0 0 0 326774 37608 0 0 0 37608 364382 Naples-Ft Myers Greyhound Track 18381148 0 17109249 0 35490397 898219 0 720104 0 1618323 37108720 Orange Park Kennel Club Inc 4801506 0 14836862 0 19638368 646499 0 1834309 0 2480808 22119176 Palm Beach Kennel Club 32228122 4691 54225562 0 86458375 1267445 0 1471162 0 2738607 89196982 Penn Sanford LLC dba Sanford-Orlando Kennel Club 5370652 0 0 0 5370652 0 0 0 0 0 5370652 Pensacola Greyhound Track Inc 3314680 0 0 0 3314680 0 0 0 0 0 3314680 SOKC LLC dba Sanford-Orlando Kennel Club 5343612 0 0 0 5343612 408633 0 0 0 408633 5752245 Sarasota Kennel Club Inc 11427693 0 0 0 11427693 654788 0 0 0 654788 12082481 St Johns Greyhound Park 8688455 1132 25569200 980 34259767 656853 35651 1775288 248144 2715936 36975703 Tampa Greyhound Track 10596134 0 17004410 0 27600544 992429 0 1273408 0 2265837 29866381

Total Greyhound Tracks $156773302 $22669264 $200676679 $4035820 $384155065 $9663618 $746376 $11356686 $416285 $22182965 $406338030

Jai Alai Frontons Dania Jai Alai $6757107 $0 $10766965 $0 $17524072 $101995 $0 $184753 $0 $286748 $17810820 Ft Pierce Jai Alai 322073 0 0 0 322073 47625 0 0 0 47625 369698 Hamilton Jai Alai and Poker 4570 0 0 0 4570 0 0 0 0 0 4570 Miami Jai Alai 8157583 0 9916754 0 18074337 112451 0 115670 0 228121 18302458 Ocala Jai Alai 219573 0 0 0 219573 0 0 0 0 0 219573 Orlando-Seminole Jai Alai 1650402 0 0 0 1650402 284943 0 0 0 284943 1935345 Summer Jai Alai 7253454 0 9441821 0 16695275 161570 0 144502 0 306072 17001347 Summersport Enterprises Ltd 4755818 0 8120584 0 12876402 42089 0 103276 0 145365 13021767

Total Jai Alai Frontons $29120580 $0 $38246124 $0 $67366704 $750673 $0 $548201 $0 $1298874 $68665578

Thoroughbred Racing Associations Calder Race Course Inc $28216348 $72045482 $20618763 $167887236 $288767829 $3875484 $5752794 $2595863 $13597737 $25821878 $314589707 Gulfstream Park Racing Association Inc 37984083 28952547 36561065 78123591 181621286 6051713 3267574 4686871 7366943 21373101 202994387 Tampa Bay Downs Inc 23831381 11011575 31874047 51168043 117885046 2855206 656663 3419660 2752314 9683843 127568889 Tropical Park Inc 13464854 24093289 13839256 68208192 119605591 3160753 5077513 2442191 10500481 21180938 140786529

Total Thoroughbred Tracks $103496666 $136102893 $102893131 $365387062 $707879752 $15943156 $14754544 $13144585 $34217475 $78059760 $785939512

Harness Racing Associations Isle Casino and Racing at Pompano Park 8587725 24455443 4583236 43135142 80761546 465991 586381 250704 904762 2207838 82969384

$297978273 $183227600 $346399170 $412558024 $1240163067 $26823438 $16087301 $25300176 $35538522 $103749437 $1343912504 TOTAL FOR ALL TRACKS AND FRONTONS

ON-TRACK INTERTRACK INTERTRACK

13

TOTAL INTERTRACK WAGERING HANDLE BY GUEST

Fiscal Year 20072008 HOST PERMITHOLDER

BET MIAMI DERBY MARDI NAPLES-FT ORANGE PALM TAMPA GUEST FACILITY GREYHOUNDS DAYTONA LANE FLAGLER JACKSONVILLE GRAS MYERS PARK BEACH ST JOHNS GREYHOUND Greyhound Permitholders

Bet Miami Greyhounds $0 $320197 $522053 $1873321 $734696 $0 $732912 $171332 $2653670 $638505 $1061095 Daytona Beach Kennel Club Inc 1615503 0 1216806 485674 912428 1259791 611658 729306 2386598 1320392 750606 Derby Lane 544667 531756 0 1137788 1355439 713136 1876676 1316221 6189801 2142104 424324 Ebro Dog Track 0 0 1544204 0 132712 0 0 237560 873791 295657 768919 Flagler Greyhound Track 1863313 376651 1177705 0 708132 1993029 1250968 620715 4157527 1102814 871858 Jacksonville Kennel Club Inc 430304 764230 1892881 1486155 3395250 455663 2046646 3092876 4779286 5163777 1277721 Jefferson County Kennel Club Inc 0 0 1106909 0 500652 0 0 367389 0 754375 523383 Mardi Gras Racetrack and Gaming Center 0 173383 919445 1395277 31513 0 846620 451971 2094233 492218 0 Melbourne Greyhound Park LLC 120866 187735 642527 500406 359304 204608 711972 415152 2427931 657331 439604 Naples-Ft Myers Greyhound Track 344359 201779 1166263 1129393 403966 414918 0 444709 2947014 615076 670074 Orange Park Kennel Club Inc 457203 428460 2138015 471407 0 447727 1580300 0 2757550 0 1323773 Palm Beach Kennel Club 331335 267893 1741971 1484008 1422456 536756 1678806 1408358 0 2304419 1132490 Penn Sanford LLC dba Sanford-Orlando Kennel Club 42185 128933 1263696 175427 1390843 56063 749203 0 2339731 929328 1078437 Pensacola Greyhound Track Inc 0 0 0 0 1556828 0 0 1501860 0 2445089 0 SOKC LLC dba Sanford-Orlando Kennel Club 0 136278 1460782 17916 0 0 1200366 1112656 2350709 1009985 628560 Sarasota Kennel Club Inc 0 0 2794343 0 845857 0 1464099 680743 3992092 1265819 1580876 St Johns Greyhound Park 163222 252297 694747 466575 1453801 170318 568502 1395926 3227075 2095710 477565 Tampa Greyhound Track 316644 718625 5073411 1048070 1056231 446493 1607376 978959 4501893 1591192 2940790

Total Greyhound Permitholders $6229601 $4488217 $25355758 $11671417 $16260108 $6698502 $16926104 $14925733 $47678901 $24823791 $15950075

Jai Alai Permitholders Dania Jai Alai $429125 $0 $0 $0 $0 $1276948 $0 $0 $0 $0 $5547 Ft Pierce Jai Alai 100339 0 381557 271582 321939 124856 0 294208 2406445 482664 233847 Hamilton Jai Alai and Poker 157941 222141 588812 0 477027 185506 0 550517 828278 764400 330268 Miami Jai Alai 0 0 0 0 0 0 0 0 0 0 0 Ocala Jai Alai 58602 124485 308864 530700 270602 71637 255820 264022 1114630 471277 213271 Orlando-Seminole Jai Alai 0 0 0 0 0 0 0 0 0 0 0 Summer Jai Alai 0 0 0 0 0 0 0 0 0 0 0 Summersport Enterprises Ltd 109949 0 0 0 0 0 0 0 0 0 0

Total Jai Alai Permitholders $855956 $346626 $1279233 $802282 $1069568 $1658947 $255820 $1108747 $4349353 $1718341 $782933

Thoroughbred Permitholders Calder Race Course Inc $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 Gulfstream Park Racing Association Inc 0 0 0 0 0 0 0 0 0 0 0 Ocala Breeders Sales 0 0 370093 0 249776 0 0 235185 1113285 383067 197233 Tampa Bay Downs Inc 0 113877 2162188 0 384650 0 647429 401506 1842662 668413 1347577 Tropical Park Inc 0 0 0 0 0 0 0 0 0 0 0

Total Thoroughbred Permitholders $0 $113877 $2532281 $0 $634426 $0 $647429 $636691 $2955947 $1051480 $1544810

Harness Permitholders Isle Casino and Racing at Pompano Park 188451 0 0 0 0 231542 0 0 712523 0 0

TOTAL FOR ALL PERMITHOLDERS $7274008 $4948720 $29167272 $12473699 $17964102 $8588991 $17829353 $16671171 $55696724 $27593612 $18277818

Note Figures above include handle from charityscholarship performances

CO

NTIN

UED

ON

NEXT PA

GE

14

TOTAL INTERTRACK WAGERING HANDLE BY GUEST

scal Year 20072008Fi

GUEST FACILITY G

DANIA MIAMI SUMMER SUMMERSPORT

HOST PERMITHO

CALDER

LDER

GULFSTREAM PARK

TAMPA BAY DOWNS

TROPICAL PARK

POMPANO PARK

reyhound Permitholders Bet Miami Greyhounds $71455 $0 $0 $25308 $2143688 $0 $0 $1027407 $3217279 Daytona Beach Kennel Club Inc 370884 345355 342578 306303 6219441 2065226 3582421 2274939 2035961 Derby Lane 400206 1298627 1174660 263459 14341493 4553604 9231214 5623223 2387288 Ebro Dog Track 206059 0 0 158723 1655725 881390 461380 542785 0 Flagler Greyhound Track 0 0 0 0 3259551 2135726 29664 1234231 3439140 Jacksonville Kennel Club Inc 297686 461290 449578 203737 2770002 1062284 1486389 1086663 372800 Jefferson County Kennel Club Inc 118961 0 0 85971 0 0 0 0 0 Mardi Gras Racetrack and Gaming Center 171394 0 0 0 573637 1234654 42321 11218 2615036 Melbourne Greyhound Park LLC 718179 755821 715685 535087 8474187 3668978 4643641 3482257 782535 Naples-Ft Myers Greyhound Track 0 0 0 0 11388928 6214826 8361375 4907703 2010190 Orange Park Kennel Club Inc 176546 186694 213201 129328 1512972 419695 750773 274779 430038 Palm Beach Kennel Club 848458 936196 820191 632213 30944142 23306276 4142773 14610322 5946803 Penn Sanford LLC dba Sanford-Orlando Kennel Club 0 0 0 0 7383469 0 276649 669083 692069 Pensacola Greyhound Track Inc 0 0 0 0 773982 456119 765260 337408 0 SOKC LLC dba Sanford-Orlando Kennel Club 0 0 0 0 94737 2341357 3735226 1928848 870482 Sarasota Kennel Club Inc 0 0 0 0 8935731 3700307 5828683 3779169 954848 St Johns Greyhound Park 133286 271383 295950 99738 8155143 2954537 4327535 2972357 1527437 Tampa Greyhound Track

tal Greyhound Permitholders

305842 923442 874931 223579 8065750 2544039 5201448 3179327 1900483

To $3818956 $5178808 $4886774 $2663446 $116692578 $57539018 $52866752 $47941719 $29182389

Jai Alai Permitholders Dania Jai Alai $0 $1070874 $342315 $0 $1041847 $1387400 $40658 $308989 $3159556 Ft Pierce Jai Alai 174820 826347 827691 151636 5119725 2061530 2744884 1893526 842688 Hamilton Jai Alai and Poker 178401 63707 42454 130251 1157486 398501 724541 413077 59 Miami Jai Alai 1798880 0 0 365501 34545 178485 11806 139815 1039975 Ocala Jai Alai 244059 425447 463032 88189 2906187 970679 1851799 969720 527893 Orlando-Seminole Jai Alai 1516478 1362163 1300096 1294233 17003078 5123321 9319740 6138759 5516055 Summer Jai Alai 594269 0 0 1423895 484200 0 0 52935 920611 Summersport Enterprises Ltd 0 210554 870130 0 1523238 0 0 473522 2642604

Total Jai Alai Permitholders $4506907 $3959092 $3845718 $3453705 $29270306 $10119916 $14693428 $10390343 $14649441

Thoroughbred Permitholders Calder Race Course Inc $0 $0 $0 $0 $0 $0 $657951 $0 $0 Gulfstream Park Racing Association Inc 0 0 0 0 16936195 0 7820112 11772505 0 Ocala Breeders Sales 81731 237652 236304 52614 10097325 3809993 5775492 3730895 1002588 Tampa Bay Downs Inc 164752 656872 617527 132035 23225339 8488681 0 9993847 3386258 Tropical Park Inc

tal Thoroughbred Permitholders

0 0 0 0 0 30206293 4621554 0 653168

To

H

T

$246483 $894524 $853831 $184649 $50258859 $42504967 $18875109 $25497247 $5042014

arness Permitholders Isle Casino and Racing at Pompano Park 2379372 0 0 1922060 8477856 16574569 2778775 11160811 0

OTAL FOR ALL PERMITHOLDERS $10951718 $10032424 $9586323 $8223860 $204699599 $126738470 $89214064 $94990120 $48873844

CO

NTIN

UED

FRO

M PR

EVIOU

S PAG

E

TOTAL

$15192918 28831870 55505686 7758905

24221024 32975218 3457640

11052920 30443806 41220573 13698461 94495866 17175116 7836546

16887902 35822567 31703104 43498525

$511778647

$9063259 19260284 7213367 3569007

12130915 48573923 3475910 5829997

$109116662

$657951 36528812 27573233 54233613 35481015

$154474624

44425959

$819795892

Note Figures above include handle from charityscholarship performances

15

CHARITY AND SCHOLARSHIP PERFORMANCES

Each permitholder may operate up to five additional days designated as charity or scholarship days during their regular meet Proceeds from these additional days are paid to approved charities major state and private institutions of higher learning community colleges the Historic Resources Operating Trust Fund or the Board of Governors Operations and Maintenance Trust Fund A list of proposed recipients is submitted annually by the permitholder to the division Typically the amount contributed to charitable organizations is determined by calculating the amount of taxes due to the state had it been a regular performance A minimum of $2469657 was paid to charitable organizations during Fiscal Year 20072008 bringing the total proceeds disbursed since 1985 to $64738381

RACING SCHOLARSHIP TRUST FUND

The Board of Governors Operations and Maintenance Trust Fund within the Department of Education is used to provide scholarships to deserving students who are attending Floridas colleges and universities A total of $16872378 has been paid to this fund since the program began in 1949 The amount contributed to the fund this fiscal year is detailed below

Racing Scholarship Trust Fund Washington County Kennel Club Inc $3303

Total For 20072008 Fiscal Year $3303

ABANDONED WINNING TICKETS

Abandoned pari-mutuel tickets are winning tickets that remain uncashed for a period of one year The value of greyhound and jai alai abandoned tickets for live on-track races or games escheat to the state These funds are deposited into the State School Fund for the support and maintenance of Floridas public schools Since 1957 the total paid into this fund is $87881715 The amount collected in abandoned winning tickets for the State School Fund for this fiscal year is detailed below

Abandoned Winning Tickets Greyhound Permitholders $1317137 Jai Alai Permitholders $153173 Total For 20072008 Fiscal Year $1470310

In harness and quarter horse racing abandoned winning tickets are paid to the respective breedersrsquo associations Abandoned winning tickets from thoroughbred horse racing are retained by the permitholder

16

Ibull

CARDROOM COMPARATIVE DATA

During Fiscal Year 20072008 there were 21 licensed permitholders that operated a cardroom at their facility The number of cardroom tables increased from 469 in Fiscal Year 20062007 to 739 i n Fiscal Year 20072008 Cardroom gross receipts increased from $54208544 to $90863855 and as a result total state revenue increased from $5746355 in Fiscal Year 20062007 to $9961385 this fiscal year

Cardroom tax revenue is distributed 50 between the Pari-Mutuel Wagering Trust Fund and th e General Revenue Fund In accordance with Section 849086(13)(h) Florida Statutes one quarter o f the moneys deposited into the Pari-Mutuel Wagering Trust Fund must be distributed to counties an d municipalities that approved the cardroom In October 2008 the division distributed approximatel y $1135798 to the countiesmunicipalities

CARDROOM GROSS RECEIPTS AND TOTAL STATE REVENUE FISCAL YEARS 19981999 THROUGH 20072008

$0 $10 $20 $30 $40 $50 $60 $70 $80 $90

$100

Mill

ions

1998

1999

1999

2000

2000

2001

2001

2002

2002

2003

2003

2004

2004

2005

2005

2006

2006

2007

2007

2008

Cardroom Gross Receipts Total State Revenue

CARDROOM GROSS RECEIPTS AND STATE REVENUE SUMMARY

Fiscal Year Total Cardroom Gross Receipts

Gross Receipts Tax

Table Fees Collected

Total State Revenue (Gross Receipts Tax

plus Table Fees)

Total State Revenue as a

Percent of Gross Receipts

19981999 $4394499 $439351 $120500 $559851 1274 19992000 $3743212 $374321 $101500 $475821 1271 20002001 $3165525 $316552 $74500 $391052 1235 20012002 $2837775 $283778 $76000 $359778 1268 20022003 $2767231 $276723 $74500 $351223 1269 20032004 $18498426 $1849843 $250500 $2100343 1135 20042005 $38089764 $3808977 $238000 $4046977 1062 20052006 $44433359 $4443337 $264000 $4707337 1059 20062007 $54208544 $5420855 $325500 $5746355 1060 20072008 $90863855 $9086385 $875000 $9961385 1096

17

COMPONENTS OF CARDROOM REVENUE BY ASSOCIATION

scal Year 20072008Fi

Greyhound Racing Associations Daytona Beach Kennel Club Inc Derby Lane Ebro Dog Track Flagler Greyhound Track Jefferson County Kennel Club Inc Mardi Gras Racetrack and Gaming Center Melbourne Greyhound Park LLC Naples-Ft Myers Greyhound Track Orange Park Kennel Club Inc Palm Beach Kennel Club Sarasota Kennel Club Inc St Johns Greyhound Park Tampa Greyhound Track tal Greyhound PermitholdersTo

Jai Alai Permitholders DaniaSummersportFt Pierce Jai Alai Hamilton Jai Alai and Poker MiamiSummerJai Alai Ocala Jai Alai

Total Jai Alai Permitholders

Thoroughbred Racing Associations Gulfstream Park Racing Association Inc Tampa Bay Downs Inc tal Thoroughbred PermitholdersTo

Harness Racing Associations Isle Casino and Racing at Pompano Park

TAL FOR ALL PERMITHOLDERSTO

Tournament County Gross Gross Gross Table Fees Total Taxes

Municipality Receipts Receipts Receipts Tax Collected and Fees

Volusia 6398578 484861 688344 72000 760344 Pinellas 6061846 1609561 767141 50000 817141

Washington 3149083 74326 322341 22000 344341 Dade 4289859 40082 432994 18000 450994

Jefferson 1141104 50750 119185 22000 141185 Hallandale 2660545 41690 270223 40000 310223

Brevard 5032809 434380 546719 45000 591719 Lee 5695292 515065 621036 36000 657036

Town of Orange Park 1621387 10852 163224 80000 243224 Palm Beach 9211632 992646 1020428 68000 1088428

Sarasota 3938604 1624165 556277 32000 588277 St Johns 8104392 681412 878580 44000 922580

Hillsborough $2098756 291124 $238988 $22000 $260988 59403886 6850914 6625480 551000 7176480

Hallandale

1147983 244911 139289 26000 165289 St Lucie 921326 21501 94283 74000 168283 Hamilton 1846779 100570 194735 15000 209735

Dade 1330788 57541 138833 48000 186833 Marion 465574 7260 47283 56000 103283

5712450

431783 614423 219000 833423

Broward 3592724 252406 384513 25000 409513 Hillsborough 3299351 986607 428596 38000 466596

6892075 1239013 813109 63000 876109

Broward 9546654 787080 1033373 42000 1075373

$81555065 $9308790 $9086385 $875000 $9961385

(1) 18th of total gross receipts tax is distributed to counties or municipalities

Note Effective July 1 2007 the table fee collected is $1000 per table

18

SLOT COMPARATIVE DATA

Florida pari-mutuel facilities began slot machine operations in Broward County during the 20062007 Fiscal Year On January 29 2008 Miami-Dade County held a local referendum and passed slot machine gaming in their county

During Fiscal Year 20072008 the total amount wagered by patrons was $3023981126 Average daily revenue per slot machine was $182 Total net slot revenue was $241120630 In accordance with Section 551106(2)(a) Florida Statutes the tax rate on net slot machine revenue is 50 as a result the total taxes paid to the state was $120560316

bull Gulfstream Park Racing Association paid $19618764 in taxes representing 16 of the total taxes bull Mardi Gras Racetrack and Gaming Center paid $39550545 in taxes representing 33 of the total taxes and

bull Pompano Park Racing paid $61391007 in taxes representing 51 of the total taxes

Taxes paid on net slot machine revenue were accounted for by the division then immediately transferred to the Department of Educations Educational Enhancement Trust Fund

Gulfstream Operations Began 11152006

Mardi Gras Operations Began 12282006

Pompano Park Operations Began 04142007 TOTAL

FY 200607 FY 200708 FY 200607 FY 200708 FY 200607 FY 200708 FY 200607 FY 200708 Average Number of Machines 834 887 1150 1239 1500 1500 2281 3626 Number of Operating Days 228 366 185 366 78 366 228 366 Average Revenue per Machine $161 $121 $216 $174 $193 $224 $191 $182 Amount Wagered $322637778 $501200320 $517732918 $898612565 $273737770 $1624168241 $1114108466 $3023981126 Amount Won By Patrons $291991699 $458031144 $471834882 $816752882 $251151459 $1492832705 $1014978040 $2771616730

Promotional Credits $0 $3970805 $0 $2819819 $0 $4662829 $0 $11453454 30-Day Unclaimed Tickets $60109 $39156 $231437 $55817 $19988 $109307 $311533 $204280

Winnings withheld from Excluded Persons $0 $0 $0 $5408 $0 $0 $0 $5408 Net Slot Machine Revenue $30706188 $39237527 $46129473 $79101089 $22606298 $122782015 $99441960 $241120631

State Tax Revenue $15353094 $19618764 $23064737 $39550545 $11303149 $61391007 $49720980 $120560316 Permitholder Revenue $15353094 $19618764 $23064737 $39550545 $11303149 $61391007 $49720980 $120560316

FISCAL YEAR 20072008

NET SLOT MACHINE REVENUE PROMOTIONAL CREDITS AMOUNT WON BY PATRONS

Gulfstream $458031144

17

Pompano Park $1496832705

53 Mardi Gras

$816752882 30

Gulfstream $3970805

35

Mardi Gras $2819819

25

Pompano Park $4662829

40

Gulfstream $39237527

16

Mardi Gras $79101089

33

Pompano Park $122782015

51

19

I

_jl -

~ ------

--

__ T

- - -- --- -_IF ~

-

Daily Revenue per Machine Compared to Average Number of Machines For Fiscal Years 20062007 and 20072008

GULFSTREAM PARK RACING AND CASINO

$0 $50

$100 $150 $200 $250 $300 $350 $400 $450

Jul-0

6

Aug-06

Sep-06

Oct-06

Nov-06

Dec-06

Jan-07

Feb-07

Mar-07

Apr-07

May-07

Jun-07

Jul-0

7

Aug-07

Sep-07

Oct-07

Nov-07

Dec-07

Jan-08

Feb-08

Mar-08

Apr-08

May-08

Jun-08

Dai

ly R

even

ue p

er M

achi

ne

0 200 400 600 800 1000 1200 1400 1600 1800 2000

Ave

rage

Num

ber o

f Mac

hine

s

Revenue per Machine Machines

MARDI GRAS RACETRACK AND GAMING CENTER

ISLE CASINO AND RACING AT POMPANO PARK

$0 $50

$100 $150 $200 $250 $300 $350 $400 $450

Jul-0

6

Aug-06

Sep-06

Oct-06

Nov-06

Dec-06

Jan-07

Feb-07

Mar-07

Apr-07

May-07

Jun-07

Jul-0

7

Aug-07

Sep-07

Oct-07

Nov-07

Dec-07

Jan-08

Feb-08

Mar-08

Apr-08

May-08

Jun-08

Dai

ly R

even

ue p

er M

achi

ne

0 200 400 600 800 1000 1200 1400 1600 1800 2000

Ave

rage

Num

ber o

f Mac

hine

s

Revenue per Machine Machines

$0 $50

$100 $150 $200 $250 $300 $350 $400 $450

Jul-0

6

Aug-06

Sep-06

Oct-06

Nov-06

Dec-06

Jan-07

Feb-07

Mar-07

Apr-07

May-07

Jun-07

Jul-0

7

Aug-07

Sep-07

Oct-07

Nov-07

Dec-07

Jan-08

Feb-08

Mar-08

Apr-08

May-08

Jun-08

Dai

ly R

even

ue p

er M

achi

ne

0 200 400 600 800 1000 1200 1400 1600 1800 2000

Ave

rage

Num

ber o

f Mac

hine

s

Revenue per Machine Machines

ALL FACLITIES COMBINED

Dai

ly R

even

ue p

er M

achi

ne $450

$400 $350 $300 $250 $200 $150 $100

$50 $0

l-uJ6 6 6 6 6 7 7 7 7 7 70 -06

-0 -0 -0 -0 -0 -0 -0 -0 -07

-0 0 -g p t v c n b r r y n l- gu e c o e a e a p a u u uA S O N D J F M A JM J A

Revenue per Machine

7 8 807 7 7 7 8 8 8-0 -0 -0 -0 -0 -0 -0 -0 -08

-0p t v c n b r r y ne c o e a e a p a uS O N D J F M A M J

Machines

Ave

rage

Num

ber o

f Mac

hine

s 6000

5000

4000

3000

2000

1000

0

20

DA

TA B

Y A

SS

OC

IATI

ON

FA

CIL

ITY

Pari-Mutuel Facilities by Permit Type

Key

- 16 Greyhound Tracks

6 Jai-Alai Frontons

-0 0

-e

3 Thoroughbred Tracks

1 Harness Track

1 Limited lntertrack Wagering Permit (5506308 FS)

3 Division Regional Offices

21 Cardrooms

3 Slot Machine Gaming Facilities

middot1ton Jai Alai Ham1

P rce Jai Alai Fort 1e ____ ~

h Kennel Club Palm Beac

Dania I Summersport Jai Alai

Mardi Gras Racetrack Bet Miami

Gulfstream Park

Calder Tropical Park

J i Alai middot middot 1 Summer a M1am1

Flagler Greyhound

2008 October 01

21

GREYHOUND ASSOCIATIONS

Florida remains the leader in greyhound racing in the United States with 18 permitholders operating at 13 tracks throughout the state A total of 4479 performances including charity and scholarship performances were conducted during this past fiscal year a decrease of nine percent from the previous fiscal year

During Fiscal Year 20072008 handle wagered at live greyhound performances decreased by 12 percent Intertrack handle wagered on broadcasts of live Florida greyhound performances decreased by 12 percent Simulcast handle wagered on broadcasts of performances from outside the state decreased by 23 percent Intertrack simulcast handle wagered on broadcast of performances from outside the state increased by 12 percent Overall total handle decreased by 13 percent for the Florida greyhound industry

Total paid attendance decreased by 41 percent from the prior year The division reports only paid attendance and does not include free admissions or complimentary passes in its data Total greyhound revenue to the state decreased by 15 percent during Fiscal Year 20072008 The greyhound industry accounted for approximately 46 percent of Floridarsquos total revenue and 31 percent of total handle from pari-mutuel performances

Based on audits conducted by the division greyhound permitholders paid $29048989 in purses during Fiscal Year 20072008 which excludes stakes fees and sponsor contributions The races conducted during the past year by greyhound permitholders is shown in detail on the individual permitholder pages of this section

All of Floridarsquos greyhound permitholders actively sponsor greyhound adoption programs Many of the statersquos greyhound tracks provide for on-site adoption booths animal welfare funding advertising special events and public information Florida Statutes provide that greyhound permitholders receive credits applicable against taxes in an amount equal to the uncashed tickets remitted to the state in the prior fiscal year Each permitholder is required to pay an amount equal to 10 percent of the amount of the credit received to any bona fide organization which promotes or encourages greyhound adoptions During Fiscal Year 20072008 total contributions provided to greyhound adoption units amounted to $201949 which exceeded the minimum statutory requirement

Total Performances 4479 Total Paid Attendance 1006115

Total Racing Days 3514 Total Admission Tax $67344

Bet Miami Greyhounds Broward County

See Mardi Gras Racetrack and Gaming Centers contact information for detail

Meet Period 7012007 to 12312007 and 6012008 to 06302008 at Mardi Gras Racing Results Performances 140 Paid Attendance Racing Days 140 Total Admission Tax Purses Paid $1615540

0 $0

Daytona Beach Kennel Club Inc Volusia County

Website wwwdaytonagreyhoundcom Mailing Address P O Box 11470 Daytona Beach Florida 32120 Street Address 960 South Williamson Road Daytona Beach Florida 32114 Meet Period 7012007 to 6302008 Racing ResultsPerformances 410 Paid Attendance Racing Days 312 Total Admission Tax Purses Paid $1660136

Telephone 3862526484 Fax 3862524808

147081 $507

22

Website Mailing Address Street Address

Meet Period

Racing ResultsPerformances Racing Days Purses Paid

Derby Lane St Petersburg Kennel Club Inc

Pinellas County

wwwderbylanecom P O Box 22099 St Petersburg Florida 33742-2099 10490 Gandy Boulevard St Petersburg Florida 33702-2395

7012007 to 8182007 and 1012008 to 6302008

292 Paid Attendance 198 Total Admission Tax

$3344976

Telephone Fax

3446 $0

7278123235 7278123305

Website MailingStreet Address

Meet Period

Racing ResultsPerformances Racing Days Purses Paid

Ebro Dog Track Washington County Kennel Club Inc

Washington County

wwwebrogreyhoundparkcom 6558 Dog Track Road Ebro Florida 32437

7022007 to 12012007 and 152008 to 6302008

262 Paid Attendance 214 Total Admission Tax

$665281

Telephone Fax

32953 $5720

8502343943 8505354442

Website Mailing Address Street Address

Meet Period

Racing ResultsPerformances Racing Days Purses Paid

Flagler Greyhound Track West Flagler Associates Ltd

Dade County

wwwflaglerdogscom P O Box 350940 Miami Florida 33135-0940 401 NW 38th Court Miami Florida 33126

7012007 to 6302008

361 Paid Attendance 362 Total Admission Tax

$1934808

Telephone Fax

0 $0

3056493000 3056314525

Website Mailing Address Street Address Meet Period Racing Results Performances Racing Days Purses Paid

Jacksonville Kennel Club Inc Duval County

wwwjaxkennelcom P O Box 959 Orange Park Florida 32067-0959 1440 North McDuff Avenue Florida 32205 7012007 to 9032007 and 5282008 to 6302008 at Orange Park

115 Paid Attendance 86 Total Admission Tax

$1413236

Telephone Fax

26204 $0

9046460001 9046460420

Website Mailing Address Street Address

Meet Period

Racing Results Performances Racing Days Purses Paid

Jefferson County Kennel Club Inc Jefferson County

wwwjckcgreyhoundscom P O Box 400 Monticello Florida 32345 3079 North Jefferson Street Monticello Florida 32344

7022007 to 9082007 and 5282008 to 6302008

223 Paid Attendance 223 Total Admission Tax

$576563

Telephone Fax

27160 $2728

8509972561 8509973871

23

Website Mailing Address Street Address

Meet Period

Racing Results Performances Racing Days Purses Paid

Mardi Gras Racetrack and Gaming Center Hartman amp Tyner Inc

Broward County

wwwplaymardigrascom P O Box 2007 Hollywood Florida 33022 831 North Federal Highway Hallandale Beach Florida 33009

1012008 to 5312008

152 Paid Attendance 152 Total Admission Tax

$1597917

Telephone Fax

0 $0

9549243200 9549243143

Website MailingStreet Address Meet Period Racing Results Performances Racing Days Purses Paid

Melbourne Greyhound Park LLC Brevard County

wwwmelbournegreyhoundparkcom 1100 North Wickham Road Melbourne Florida 32935

12262007 to 4262008

107 Paid Attendance 71 Total Admission Tax

$422370

Telephone Fax

21157 $399

3212599800 3212593437

Website Mailing Address Street Address Meet Period Racing Results Performances Racing Days Purses Paid

Naples-Ft Myers Greyhound Track Bonita-Fort Myers Corporation

Lee County wwwnaplesfortmyersdogscom P O Box 2567 Bonita Springs Florida 34133-2567 10601 Bonita Beach Road SW Bonita Springs Florida 34135 7012007 to 6302008

410 Paid Attendance 326 Total Admission Tax

$2298746

Telephone Fax

255495 $37445

2399922411 2399479244

Website Mailing Address Street Address Meet Period Racing Results Performances Racing Days Purses Paid

Orange Park Kennel Club Inc Clay County

wwwjaxkennelcom P O Box 959 Orange Park Florida 32067-0959 455 Park Avenue Orange Park Florida 32073 12052007 to 3102008

112 Paid Attendance 84 Total Admission Tax

$1252565

Telephone Fax

24563 $0

9046460001 9046460420

Website MailingStreet Address Meet Period Racing Results Performances Racing Days Purses Paid

Palm Beach Kennel Club Investment Corporation of Palm Beach

Palm Beach County wwwpbkennelclubcom 1111 North Congress Avenue West Palm Beach Florida 33409-6317 7012007 to 6302008

466 Paid Attendance 363 Total Admission Tax

$4821349

Telephone Fax

220086 $12853

5616832222 5614711298

Website Mailing Address Street Address Meet Period Racing ResultsPerformances Racing Days Purses Paid

Pensacola Greyhound Track Inc Escambia County

wwwpensacolagreyhoundparkcom P O Box 12824 Pensacola Florida 32591-2824 951 Dog Track Road Pensacola Florida 32506-8236 7012007 to 6292008

212 Paid Attendance 165 Total Admission Tax

$725502

Telephone Fax

0 $0

8504558595 8504538883

24

Penn Sanford LLC dba Sanford-Orlando Kennel Club Seminole County

See SOKC LLCs contact information for detail Meet Period 7012007 to 6292008

Racing ResultsPerformances 217 Paid Attendance Racing Days 141 Total Admission Tax Purses Paid $784903

32228 $3867

SOKC LLC dba Sanford-Orlando Kennel Club Seminole County

Website wwwfloridagreyhoundracingcom Mailing Address P O Box 50280 Longwood Florida 32752 Street Address 301 Dog Track Road Longwood Florida 32750 Meet Period 11012007 to 5022008 Racing ResultsPerformances 229 Paid Attendance Racing Days 152 Total Admission Tax Purses Paid $838829

TelephoneFax

41031 $0

4078311600 4078313997

Sarasota Kennel Club Inc Sarasota County

Website wwwsarasotakennelclubcom MailingStreet Address 5400 Bradenton Road Sarasota Florida 34234 Meet Period 7022007 to 5032008 Racing ResultsPerformances 352 Paid Attendance Racing Days 219 Total Admission Tax Purses Paid $1399180

TelephoneFax

145858 $3692

9413557744 9413512207

St Johns Greyhound Park Bayard Raceways Inc

St Johns County Website wwwjaxkennelcom Mailing Address P O Box 959 Orange Park Florida 32067-0959 Street Address 6322 Racetrack Road Jacksonville Florida 32259 Meet Period 9052007 to 12032007 and 3122008 to 5262008 at Orange Park Racing ResultsPerformances 192 Paid Attendance Racing Days 143 Total Admission Tax Purses Paid $1900576

Telephone Fax

28853 $133

9046460001 9046460420

Tampa Greyhound Track Associated Outdoor Clubs Inc

Hillsborough County Website wwwtampadogscom Mailing Address P O Box 8096 Tampa Florida 33674-8096 Street Address 8300 North Nebraska Avenue Tampa Florida 33604 Meet Period 7012007 to 8192007 and (8202007 to 12312007 at Derby Lane) Racing ResultsPerformances 227 Paid Attendance Racing Days 163 Total Admission Tax Purses Paid $1796512

Telephone Fax

0 $0

8139324313 8139325048

25

JAI ALAI FRONTON ASSOCIATIONS

Florida was the first state in the nation to conduct jai alai performances with the first fronton being built in 1926 There are currently eight jai alai permitholders operating at six frontons throughout Florida In fact Florida is now the only state where jai alai games are conducted A total of 1094 regular performances including charity and scholarship performances were conducted during this past fiscal year a decrease of 20 percent from the previous fiscal year

During Fiscal Year 20072008 handle wagered at live jai alai performances decreased by 19 percent Intertrack handle wagered on broadcasts of live Florida jai alai performances decreased by 13 percent There are no longer any other states that conduct jai alai therefore there was no simulcast or intertrack simulcast handle Total handle declined by 16 percent for the Florida jai alai industry

Revenue to the state decreased by three percent during Fiscal Year 20072008 The jai alai industry accounted for approximately two percent of Floridarsquos total revenue and five percent of total handle from pari-mutuel performances Permitholders reported paying $7755267 in playersrsquo awards

Total paid attendance decreased by 52 percent from the prior year The division reports only paid attendance and does not include free admissions or complimentary passes in its data

Total Performances 1094 Total Paid Attendance 160960 Total Gaming Days 833 Total Admission Tax $0

Dania Jai Alai A Divison of the Aragon Group

A Boyd Gaming Company Broward County

Website wwwdania-jai-alaicom Mailing Address P O Box 96 Dania Beach Florida 33004 TelephoneStreet Address 301 East Dania Beach Boulevard Dania Beach Florida 33004 Fax Meet Period 12012007 to 6292008 Gaming ResultsPerformances 240 Paid Attendance 0 Racing Days 180 Total Admission Tax $0 Players Awards Paid $1751505

9549272841 9549209095

Ft Pierce Jai Alai Florida Gaming Centers Inc

St Lucie County Website wwwfla-gamingcom TelephoneMailingStreet Address 1750 South Kings Highway Ft Pierce Florida 34945-3099 Fax Meet Period 4042008 to 5312008 Miscellaneous Revenue to State $34919 (See Section 5509511(4) Florida Statutes for detail) Gaming ResultsPerformances 44 Paid Attendance 0 Racing Days 35 Total Admission Tax $0 Players Awards Paid $150000

7724647500 7724640099

Hamilton Jai Alai and Poker Richmond Entertainment Inc

Hamilton County Website wwwhamiltondownsjaialaicom TelephoneMailingStreet Address 6968 US Highway 129 South Jasper Florida 32052 Fax Meet Period 7012007 to 10252007 Gaming ResultsPerformances 100 Paid Attendance 9220 Racing Days 100 Total Admission Tax $0 Players Awards Paid $205191

3866380011 3866380033

26

Miami Jai Alai Florida Gaming Centers Inc

Dade County

Website wwwfla-gamingcom Telephone MailingStreet Address 3500 NW 37th Avenue Miami Florida 33142 Fax Meet Period 11012007 to 5072008

Gaming Results Performances 216 Paid Attendance 23568 Racing Days 162 Total Admission Tax $0 Players Awards Paid $1986750

3056336400 3056347013

Ocala Jai Alai Second Chance Jai Alai LLC

Marion County

Website wwwocalajaialaicom Mailing Address P O Box 580 Orange Lake Florida 32681 Telephone Street Address 4601 NW Highway 318 Reddick Florida 32686 Fax Meet Period 4032008 to 4302008 Miscellaneous Revenue to State $15733 (See Section 5509511(4) Florida Statutes for detail)

Gaming Results Performances 40 Paid Attendance 0 Racing Days 20 Total Admission Tax $0 Players Awards Paid $102869

3525912345 3525913402

Orlando-Seminole Jai Alai Florida Jai Alai Inc Seminole County

Website wwworlandojaialaicom Mailing Address P O Box 300107 Fern Park Florida 32730 Telephone Street Address 6405 South Highway 17-92 Fern Park Florida 32730 Fax Meet Period 1012008 to 3302008 Miscellaneous Revenue to State $44200 (See Section 5509511(4) Florida Statutes for detail)

Gaming Results Performances 81 Paid Attendance 18578 Racing Days 55 Total Admission Tax $0 Players Awards Paid $303775

4073396221 4078314689

Summer Jai Alai Dade County

See Miami Jai Alais contact information for detail Meet Period 7012007 to 10312007 and 5082008 to 6302008 at Miami Jai Alai

Gaming Results Performances 202 Paid Attendance 72605 Racing Days 152 Total Admission Tax $0 Players Awards Paid $1986750

Summersport Enterprises Ltd A Boyd Gaming Company

Broward County

See Dania Jai Alais contact information for detail Meet Period 7012007 to 11302007 at Dania Jai Alai

Gaming Results Performances 171 Paid Attendance 36989 Racing Days 129 Total Admission Tax $0 Players Awards Paid $1268427

27

THOROUGHBRED ASSOCIATIONS

Florida continues to be a premier thoroughbred racing state with four permitholders operating at three tracks located in Central and South Florida A total of 349 regular performances including charity and scholarship performances were conducted during this past fiscal year which reflects no change from the previous fiscal year

During Fiscal Year 20072008 handle on live thoroughbred performances decreased 23 percent and intertrack handle wagered increased eight percent Simulcast handle wagered on broadcasts of performances from outside the state decreased by 26 percent while intertrack simulcast handle increased by seven percent Overall total handle declined by six percent for the Florida thoroughbred industry

Total revenue to the state during Fiscal Year 20072008 decreased six percent from the prior year The thoroughbred industry accounted for approximately 46 percent of Floridarsquos total revenue and 58 percent of total handle from pari-mutuel performances

Total paid attendance decreased by 20 percent from the prior year The division reports only paid attendance and does not include free admissions or complimentary passes in its data

Total Performances 349 Total Paid Attendance 252673 Total Racing Days 352 Total Admission Tax $53505

Calder Race Course Inc Dade County

Website wwwcalderracecoursecom Mailing Address P O Box 1808 Miami Florida 33055-0808 Street Address 2101 NW 27th Avenue Miami Florida 33056

Meet Period 7012007 to 10142007 and 4252008 to 6302008 Racing ResultsPerformances 109 Paid Attendance Racing Days 109 Total Admission Tax Purses Paid $27295808

Telephone Fax

74495 $15588

3056251311 3056202569

Gulfstream Park Racing Association Inc Broward County

Website wwwcasinoatgulfstreamcomhomehtml MailingStreet Address 901 South Federal Highway Hallandale Beach Florida 33009 Meet Period 1032008 to 4202008 Racing ResultsPerformances 86 Paid Attendance Racing Days 89 Total Admission Tax Purses Paid $30309087

Telephone Fax

0 $0

9544547000 9544546479

Tampa Bay Downs Inc Hillsborough County

Website wwwtampabaydownscom Mailing Address P O Box 2007 Oldsmar Florida 34677 Street Address 11225 Race Track Road Tampa Florida 33626 Meet Period 12082007 to 5042008 Racing ResultsPerformances 94 Paid Attendance Racing Days 94 Total Admission Tax Purses Paid $15474950

Telephone Fax

139683 $30326

8138554401 8132611961

Tropical Park Inc Dade County

See Calders contact information for detail Meet Period 10152007 to 1022008 at Calder Race Course Racing ResultsPerformances 60 Paid Attendance Racing Days 60 Total Admission Tax Purses Paid $12330361

38495 $7591

28

29

HARNESS ASSOCIATIONS

Pompano Park is the only permitholder currently conducting harness horse racing performances in the State of Florida A total of 158 regular performances including charity and scholarship performances were conducted during this past fiscal year a decrease of nine percent from the previous fiscal year

During Fiscal Year 20072008 handle wagered at live harness performances decreased by 12 percent Intertrack handle wagered on broadcasts of live Florida harness performances decreased by 15 percent Simulcast handle wagered on broadcasts of performances from outside the state decreased by 13 percent while intertrack simulcast handle decreased by 13 percent Overall total handle decreased by 13 percent for the Florida harness industry

Total revenue to the state during Fiscal Year 20072008 decreased by nine percent from the prior year The harness industry accounted for approximately six percent of Floridarsquos total revenue and six percent of total handle from pari-mutuel performances

The division reports only paid attendance and does not include free admissions or complimentary passes in its data

Total Performances 158 Total Paid Attendance 0

Total Racing Days 158 Total Admission Tax $0

Isle Casino and Racing at Pompano Park PPI Inc

Broward County

Website wwwtheislepompanoparkcomhomephp Telephone 9549722000 MailingStreet Address 1800 SW Third Street Pompano Beach Florida 33069 Fax 9549780377 Meet Period 7012007 to 6302008

Racing ResultsPerformances 158 Paid Attendance 0 Racing Days 158 Total Admission Tax $0 Purses Paid $12739946

SUMMARY

PARI-MUTUEL INDUSTRY

During Fiscal Year 20072008 the total handle wagered for all classes exceeded $13 billion a decrease of nine percent from the prior fiscal year Total pari-mutuel performances including charity and scholarship performances conducted during Fiscal Year 20072008 decreased by 10 percent from the previous fiscal year

The state realized revenue from regular performances of approximately $25 million a decrease of seven percent from the prior fiscal year Of the $25 million collected greyhound permitholders accounted for 46 percent thoroughbreds for 46 percent harness for 6 percent and jai alai for 2 percent

Total paid attendance decreased 40 percent from the prior year The division reports only paid attendance and does not include free admission or complimentary passes in its data

HORSE RACING

Promotional Programs for Florida-Bred Horses

Florida breeder promotions and award programs are administered by private breeders and owners associations organized to promote ownership and breeding of race horses in the State of Florida Each association conducts its own campaign to enhance the horse breeding industry in the state and provides breeders and owners awards of up to 20 percent of announced gross purses The Florida Standardbred Breeders and Owners Association is funded by the breaks and uncashed tickets from live performances and one percent of the intertrack handle The Quarter Horse Breeders Association is funded by the breaks and the uncashed tickets from live races and one percent of the live and intertrack handle The Florida Thoroughbred Breeders and Ownersrsquo Association awards program is funded by 0955 percent of the live simulcast and intertrack handle as well as 3475 percent of the gross revenue from out-of-state wagers on Florida races

To date the Florida thoroughbred breeding industry has produced 45 national champions including Skip Away the 1998 North American Horse of the Year and Affirmed the last horse to have won the Triple Crown (1978) In 2005 Florida-bred ldquoAfleet Alexrdquo captured two-thirds of the Triple Crown winning the Preakness Stakes (G1) and Belmont Stakes (G1) The industry boasts 110 Florida-bred millionaires 19 classic winners (Kentucky Derby Preakness Stakes and Belmont Stakes) and 20 Breeders Cup Day champions

The Florida Thoroughbred Breedersrsquo and Ownersrsquo Association funds the Florida-bred Stakes Program which is implemented at Floridas thoroughbred racetracks In addition Florida-breds won 346 stakes races including 68 graded stakes and earned more than $41 million in stakes purses Florida-breds banked in excess of $194 million in total North American purse money Through a percentage of pari-mutuel handle Florida thoroughbred permitholders contributed $9542882 to the Florida Thoroughbred Breedersrsquo and Ownersrsquo Association during Fiscal Year 20072008 The FTBOA paid out $5941304 in Breedersrsquo Awards $567000 in Stallion Ownersrsquo Awards and $2112650 through the Florida-bred Stakes Program The Florida-bred Stakes Program includes ldquoThe Sunshine Millionsrdquo at Gulfstream Park ldquoThe Florida Millionrdquo at Calder Race CourseTropical Park ldquoFlorida Cup Dayrdquo at Tampa Bay Downs and additional funds for supplements to Florida-bred Preferred Stakes Races during the CalderTropical and Tampa Bay Downsrsquo meets

The Florida Standardbred Breeders and Owners Association a non-profit organization and the recognized representative of horsemen in the state of Florida is the designated association for the allocation and distribution of funds for Florida-bred Standardbred racing Promotional activities include providing breeder and stallion awards for eligible Florida-bred horses during Pompano Parks 20072008 meet as well as awards for Florida Breeders Stakes races A series of races and awards were also provided for two and three-year-old standardbreds to prepare for the winter meet at Pompano Park The total amount of funds collected and distributed to the Florida Standardbred horsemen throughout the year exceeded $1600000

Note Promotional program information is provided by respective Breeders and Owners Associations

30

UNIVERSITY OF FLORIDA COLLEGE OF VETERINARY MEDICINE RACING LABORATORY

The University of Florida College of Veterinary Medicine Racing Laboratory detects and identifies any drug medication stimulant depressant hypnotic local anesthetic or drug-masking agent prohibited in the blood urine or other bodily fluids of racing horses and greyhounds collected by the Division

During Fiscal Year 20072008 the laboratory received and processed 82763 samples that resulted in 537014 analyses The vigilant monitoring of samples by the laboratory serves to deter the illegal use of drugs in racing animals in Florida

Horse UrineBlood Greyhound Urine 1 Investigative Samples Received 18509 64254 3

2Samples Analyzed 18573 29320 3 Number of Analyses 293371 243643 7 Positives 102 46 NA

1 Quantity Not Sufficient For Testing (QNS) 34798 (542) 2 The Samples Analyzed number for horses is larger than the Samples Received number due to the carryover of samples received in June 2007 that are analyzed in July of the next fiscal year

DRUG POSITIVES FOR FISCAL YEAR 20072008

Types of Positives (ARCI Drug Class) Horse Greyhound Acepromazine Metabolite (3) 12 0 Acepromazine Metabolites (3) Butorphanol (3) 1 0 Albuterol (3) 2 0 Aminorex Levamisole Levamisole metabolite 0 1 Benzoylecgonine (1) 1 8 Butorphanol (3) 3 0 Caffeine (2)Theophylline (3) 2 0 Caffeine (2) Theophylline (3) Butorphanol (3) 1 0 Caffeine (2)Theophylline (3) Theobromine (4) 5 0 Cimetidine (5) 4 0 Clenbuterol (3) 9 0 Dimethyl Sulfoxide (5) 5 9 Gamma-Hydroxphenylbutazone (NA) 0 9 Gamma-Hydroxphenylbutazone (NA) Phenylbutazone (NA) Oxyphenbutazone (4) 0 3 Glycopyrrolate (3) 5 0 Ipratropium (3) 2 0 Lidocaine (2) 0 1 Lidocaine (2) 3-Hydroxylidocaine Monoethyl-glycinesylidine 1 0 Lidocaine (2) 3amp4-Hydroxylidocaine Monoethyl-glycinesylidine 0 1 Methocarbamol (4) 0 1 Methocarbamol (4) Guaifenesin (4) 2 0 Naproxen (4) 1 0 Oxilofrine 4 0 Pentoxifylline (4) 1 0 Phenylbutazone (NA)Oxyphenbutazone (4) 37 1 Procaine (3) 0 5 Ranitidine (5) 4 0 Theobromine (4) 0 7 TOTALS 102 46

Class (1) Drugs that have the highest potential to affect performance and have no generally accepted medical use in the racing animal

Class (2) Drugs that have a high potential to affect performance but less of a potential than drugs in Class I Class (3) Drugs that may or may not have generally accepted medical use in the racing animal but the pharmacology of which

suggests less potential to affect performance than drugs in Class 2

Class (4) Includes therapeutic medications that would be expected to have less potential to affect performance than those in Class 3 Class (5) Includes therapeutic medications for which concentration limits have been established by the racing jurisdictions as well as

certain miscellaneous agents and other medications as determined by the regulatory bodies

31

FIN

AN

CIA

L S

TATE

ME

NTS

DIVISION OF PARI-MUTUEL WAGERING SUMMARY OF STATE REVENUE FROM PARI-MUTUEL CARDROOM

AND SLOT ACTIVITIES FISCAL YEAR 20072008

State Revenue From Regular Performances Tax on Attendance $ 116982 Daily License Fees 3882120 Tax on Handle 19110317

State Revenue From Pari-Mutuel Performances $ 23109419

Other State Revenue Occupational Licenses $ 627372 Fingerprint Fees 281045 Escheated Tickets From Greyhound and Jai Alai (1) 1470310 Racing Scholarship Funds (1) 3303 PMW Trust Fund - Drug Fines 25975 Miscellaneous Revenue 104013 General Revenue Fund - Other Fines 36290

Other State Revenue $ 2548308

Total Pari-Mutuel State Revenue $ 25657727

State Revenue From Cardrooms Table Fees $ 875000 Gross Receipts(2) 9086385 Occupational Licenses 131741

Total State Revenue From Cardrooms $ 10093126

State Revenue From Slots CompulsiveAddictive Gambling Fee $ 750000 Facility License Fee 9000000 Slot Taxes(3)(4) 122891732 Fingerprint Fees 9678 Occupational Licenses 309920 Miscellaneous Revenue 4561 Miscellaneous Fines 60000

Total State Revenue From Slots $ 133025891

Total State Revenue Generated(5) $ 168776744

(1) Escheated tickets from greyhound racing and jai alai gaming and Racing Scholarship Funds are distributed to the Department of Education

(2) One-half of cardroom gross receipts is deposited into General Revenue (3) Slot taxes are distributed to the Department of Education (4) Pompano Park has requested a refund of $23 million for overpayment of Slot taxes for Fiscal

Year 20072008 Refund has been requested and will be processed by the Department of Education in Fiscal Year 20082009

(5) Total revenue and components thereof generated is on the accrual basis of accounting Total revenue and components thereof as as shown in the financial statements on page 34 is on the cash basis of accounting

32

DEPARTMENT OF BUSINESS amp PROFESSIONAL REGULATION DIVISION OF PARI-MUTUEL WAGERING

BALANCE SHEET SPECIAL REVENUE FUND

FOR FISCAL YEAR ENDED JUNE 30 2008

ASSETS2008 2007

Cash Cash with State Treasurer Investments at cost Accounts receivable Allowance for uncollectibles Interest receivable Due from state funds

$ 8782450 130253048 614648452 370224565

(47367) 3214765

11039242

$ 12865700222813082

2974720047251866437

(403691)75307163230584

TOTAL ASSETS $ 1138115155 $ 3472622875

LIABILITIES amp FUND EQUITY Liabilities Accounts payable Accrued salaries Due to other funds Due to other state agencies Due to general revenue Compensated Absences Deferred revenues

$ 31462691 5343391

19860800 6908508

72185753 352080

-

$ 2451476432118280

5007001118617783905919

130600-

Total Liabilities 136113223 152356440

Fund Equity Unreserved 1002001932 3320266435

Total Fund Equity 1002001932 3320266435

TOTAL LIABILITIES amp FUND EQUITY $ 1138115155 $ 3472622875

The financial statements and notes are for informational purposes only

33

DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION DIVISION OF PARI-MUTUEL WAGERING

STATEMENT OF REVENUES EXPENDITURES amp CHANGES IN FUND BALANCE - BUDGET amp ACTUAL SPECIAL REVENUE FUND

FOR FISCAL YEAR ENDED JUNE 30 2008

FINAL 2008 2007 BUDGET ACTUAL VARIANCE ACTUAL

REVENUES Fees Charges Commissions and Sales $ 1462968000 $ 1510423993 $ 47455993 $ 1848846680 Licenses and Permits 88230000 75755065 (12474935) 77772299 Taxes 14652040100 14709972807 57932707 7556712852 Fines Forfeits Judgments and Settlements 4117800 8773932 4656132 10192871 Interest and Dividends Net 53744700 60790502 7045802 96755032 Transfers In - - - 3230584 Miscellaneous Receipts 7506100 12204044 4697944 9178523

Total Revenues 16268606700 16377920343 109313643 9602688841

EXPENDITURES CURRENT OPERATING Salaries 579678900 533903674 45775226 463518647 Other Personal Services 184418800 168853792 15565008 178434171 Other Operating Expenditures 97523500 84325982 13197518 72283850 Operation of Motor Vehicles 5500000 4847937 652063 2585300 Risk Management 16085600 16085600 21327300 GampAState University System - - - 30000000 State Attorney-Slots 23188500 - 23188500 -Tax Collection Equalization 72500 - 72500 -PMW Lab Services 236000000 236000000 - 236000000 PMW Compliance System 29647600 29647600 - 28524598 TrDMSHR SVCSSTW Contract 5828400 - 5828400 5785000 Cardroom Tax Distribution 85500000 67702156 17797844 55541702 Compulsive Gambling Prevention 141337500 125960114 15377386 88470124 OPERATING CAPITAL OUTLAY 4283200 3877015 406185 2830286 Acquisition of Motor Vehicles 7885000 7885000 - 2870000 Assessment for Fingerprinting 65988000 29746050 36241950 38680327 Service Charge to General Revenue 370000000 293760648 76239352 334561292 Refunds 120000000 6209831 113790169 502671 Transfer to FDLE Slots Investigation 321759200 310000000 11759200 291580000 Transfers to Other Funds 17917534500 12439618141 5477916359 4975167341 Transfers to General Revenue 5340000000 4350000000 990000000 846632576

Total Expenditures 25552231200 18692337940 6859893260 7675295185

Excess (Deficiency) of Revenues Over (9283624500) (2314417597) 6969206903 1927393656 (Under) Expenditures

FUND BALANCE JULY 1 2007 - 3316419529 3316419529 1392872779

FUND BALANCE JUNE 30 2008 $ (9283624500) $ 1002001932 $ 10285626432 $ 3320266435 (1) (1)

(2) (1) Does not include budget of $ 45000000 for category 190000 Investments Actual expenditures for category 190000 were

closed into the investment account (2) An adjustment of $3846906 was made to the beginning fund balance due to adjustments made by the Department

of Financial Services The financial statements and notes are for informational purposes only

34

C

AR

DR

OO

M P

AR

I-MU

TUE

L A

ND

SLO

T S

TATU

TE M

ATR

IX

STATUTE TOPIC GREYHOUND JAI ALAI THOROUGHBRED HARNESS QUARTER HORSE

FEES

Daily License Fees On Live

On-track Handle

$80 per race 5500951(1)(a) $40 per game 5500951(1)(a) $100 per race 5500951(1)(a) $100 per race 5500951(1)(a) $100 per race 5500951(1)(a)

Daily License Fees On

Simulcast Handle

$80 per race but not to exceed $500 per day 5500951(1)(a)

$40 per game but not to exceed $500 per day 5500951(1)(a)

$100 per race but not to exceed $500 per day 5500951(1)(a)

$100 per race but not to exceed $500 per day 5500951(1)(a)

$100 per race but not to exceed $500 per day 5500951(1)(a)

Cardroom Table Fees

Annual fee for each facility is $1000 for each table to be operated at the cardroom 849086(5)(d)

Annual fee for each facility is $1000 for each table to be operated at the cardroom 849086(5)(d)

Annual fee for each facility is $1000 for each table to be operated at the cardroom 849086(5)(d)

Annual fee for each facility is $1000 for each table to be operated at the cardroom 849086(5)(d)

Annual fee for each facility is $1000 for each table to be operated at the cardroom 849086(5)(d)

TAXES

Tax On Admissions

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a)

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a)

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a)

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a)

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a)

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c)

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c)

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c)

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c)

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c)

15 of admission charge or 10 cents whichever is greater for entrance to the cardroom This tax only applies if a separate admission fee is charged for entry into the cardroom facility If a single admission fee is charged allowing entry to both or either the pari-mutuel facility and the cardroom facility the tax is payable only once and shall be payable pursuant to Chapter 550 849086(13)(b)

15 of admission charge or 10 cents whichever is greater for entrance to the cardroom This tax only applies if a separate admission fee is charged for entry into the cardroom facility If a single admission fee is charged allowing entry to both or either the pari-mutuel facility and the cardroom facility the tax is payable only once and shall be payable pursuant to Chapter 550 849086(13)(b)

15 of admission charge or 10 cents whichever is greater for entrance to the cardroom This tax only applies if a separate admission fee is charged for entry into the cardroom facility If a single admission fee is charged allowing entry to both or either the pari-mutuel facility and the cardroom facility the tax is payable only once and shall be payable pursuant to Chapter 550 849086(13)(b)

15 of admission charge or 10 cents whichever is greater for entrance to the cardroom This tax only applies if a separate admission fee is charged for entry into the cardroom facility If a single admission fee is charged allowing entry to both or either the pari-mutuel facility and the cardroom facility the tax is payable only once and shall be payable pursuant to Chapter 550 849086(13)(b)

15 of admission charge or 10 cents whichever is greater for entrance to the cardroom This tax only applies if a separate admission fee is charged for entry into the cardroom facility If a single admission fee is charged allowing entry to both or either the pari-mutuel facility and the cardroom facility the tax is payable only once and shall be payable pursuant to Chapter 550 849086(13)(b)

Tax On Cardroom Gross Receipts

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts 849086(13)(a)

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts 849086(13)(a)

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts 849086(13)(a)

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts 849086(13)(a)

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts 849086(13)(a)

This matrix represents a summary of 2007 Statutes Please refer to the cite noted by statutory topic for specific language governing pari-mutuel wagering

35

STATUTE TOPIC GREYHOUND JAI ALAI THOROUGHBRED HARNESS QUARTER HORSE

Tax On Live On-track Handle

55 of handle except for charity perfomances which is 76 of handle 5500951(3)(b)1

Effective July 1 2000 a permitholder may not be taxed at a higher rate than 2 5500951(3)(d)

05 of handle 55009515(2)(a) 05 of handle 55009512(2)(a) 1 of handle 5500951(3)(a)

Tax On Simulcast Handle

Allows permitholders to receive greyhound races from out-of-state and are subject to taxation under 5500951 and 55009511 5503551(4)

Allows permitholders to receive jai alai games from out-of-state and are subject to taxation under 5500951 and 55009511 5503551(4)

Allows permitholders to receive horse races from out-of-state and are subject to taxation under 5500951 55009512 and 55009515 5503551(3) through 5503551(3)(c)

Allows permitholders to receive horse races from out-of-state and are subject to taxation under 5500951 55009512 and 55009515 5503551(3) through 5503551(3)(c)

Allows permitholders to receive horse races from out-of-state and are subject to taxation under 5500951 55009512 and 55009515 5503551(3) through 5503551(3)(c)

Tax On Intertrack and Intertrack

Simulcast Handle

55 of intertack and intertrack simulcast handle except for the intertrack handle from charity performances at a guest track within the market area of the host the tax is 76

71 of intertrack and intertrack simulcast handle 5500951(3)(b)2 and 5500951(3)(c)1

2 of intertrack handle 5500951(3)(c)1

33 of intertrack handle 5500951(3)(c)1

2 of intertrack handle 5500951(3)(c)1

5500951(3)(b)1 and 5500951(3)(c)1

05 of intertrack and intertrack simulcast handle if the guest is located outside market area of host and within market area of thoroughbred track conducting a live meet 5500951(3)(c)1

39 of intertrack and intertrack simuclast handle for permitholders located in an area of the state where there are only 3 greyhound permitholders located in 3 contiguous counties 5500951(3)(c)2

39 of intertrack and intertrack simulcast handle for greyhound permitholders located in the same market area as specified in 550615(6) or (9) 5500951(3)(c)2

05 of intertrack and intertrack simulcast handle if the guest is located outside market area of host and within market area of thoroughbred track conducting a live meet 5500951(3)(c)1

33 of intertrack and intertrack simulcast handle if permitholder restricted from operating live on a year-round basis and tax paid on intertrack handle exceeds that paid during 9293 State Fiscal Year 55009511(3)(a)

61 of intertrack and intertrack simulcast handle for jai alai permitholders located in the market area as specified in 550615(6) or (9) until the tax paid on intertrack handle in the current state fiscal year exceeds that paid during 9293 State Fiscal Year then tax on handle is 23 5500951(3)(c)2

24 of intertrack simulcast handle 5500951(3)(c)1 and 55009515(5)

05 of intertrack and intertrack simulcast handle if host and guest are thoroughbred permitholders or if the guest is located outside market area of host and within market area of thoroughbred track conducting a live meet 5500951(3)(c)1

05 of intertrack simulcast handle if guest track is a thoroughbred track located more than 35 miles from host track 55009515(5)

15 of intertrack simulcast handle 5500951(3)(c)1

05 of intertrack and intertrack simulcast handle if the guest is located outside market area of host and within market area of thoroughbred track conducting a live meet 5500951(3)(c)1

24 of intertrack simulcast handle 5500951(3)(c)1 and 55009515(5)

05 of intertrack and intertrack simulcast handle if the guest is located outside market area of host and within market area of thoroughbred track conducting a live meet 5500951(3)(c)1

OUTS (ESCHEATS)

Live On-track Handle

Paid to the State of Florida 5501645(2) Paid to the State of Florida 5501645(2) Retained by permitholder 5502633(3) Paid to Florida Standardbred Breedersrsquo and Ownersrsquo Association (FSBOA) 55026165(1) and 5502633(2)(a)

Paid to Florida Quarter Horse Breedersrsquo and Owners Association (FQHBOA) 55026165(1) and 5502633(2)(b)

Escheats from Arabian races are paid to Florida Arabian Horse Racing Promotion Fund 5502633(2)(c)

This matrix represents a summary of 2007 Statutes Please refer to the cite noted by statutory topic for specific language governing pari-mutuel wagering

36

STATUTE TOPIC GREYHOUND JAI ALAI THOROUGHBRED HARNESS QUARTER HORSE

TAX CREDITS amp EXEMPTIONS

(excluding charity performances

unless otherwise

Tax exemption of $360000 per state fiscal year or $500000 for 3 permitholders that held a full live schedule in 1995 and closest to another state authorizing greyhound racing

A permitholder that has incurred tax on handle and admissions that exceeds its operating earnings is entitiled to credit the excess amount of taxes against its next ensuing meets 55009511(1)(b)

Permitholders are allowed a credit of up to 1 of the paid taxes for the previous taxable year The credit if taken is applied against taxes on live handle due for a taxable year under this section and

noted) 55009514(1) is paid directly to the Jockeys Guild by the permitholders 55009515(6)

Tax credit each state fiscal year equal to daily license fee on live races in previous state fiscal year 5500951(1)(a)

Allows each permitholder that cannot utilize the full amount of the tax exemption or daily license fee tax credit to transfer the unused portion to a greyhound permitholder acting as a host track for intertrack wagering 5500951(1)(b)

Tax credit each state fiscal year in an amount equal to the amount remitted in escheated tickets in prior state fiscal year 5501647

Tax credit each state fiscal year equal to 25 of amount remitted in escheated tickets in prior state fiscal year Funds equal to the tax credit shall be paid by the permitholder to the National Association of Jai Alai Frontons 5501646

$30000 per performance exemption if live handle during the preceding state fiscal year was less than $15 million This exemption applies to charity performances 55009511(2)(a)1

A permitholder conducting fewer than 100 performances in any calendar year shall pay to the state the same aggregate amount of daily license fees on live games admissions tax and tax on live handle as that paid during the most recent prior calendar year in which at least 100 live performances were conducted 55009511(4)

CHARITY PERFORMANCES

Maximum of 5 days 5500351(1)

Permitholders are allowed to conduct 1 additional day to be designated as ldquoGreyhound Adopt-A-Pet Day Proceeds are paid to bona fide organizations that promote the adoption of greyhounds 5501648(2)

Maximum of 5 days 5500351(1)

Permitholders are allowed to conduct 2 additional performances known as ldquoRetired Jai Alai Playersrsquo Charity Dayrdquo for a fund to benefit retired jai alai players 5500351(8)

Maximum of 5 days 5500351(1)

One additional scholarship day to tracks located in Hillsborough County for the benefit of Pasco-Hernando Community College 5500351(6)(a) and 5500351(6)(b)

Maximum of 5 days 5500351(1) Maximum of 5 days 5500351(1)

Permitholders shall pay from any source including charity performances not less than 10 of tax credit from escheated tickets to a bona fide greyhound adoption program 5501647

This matrix represents a summary of 2007 Statutes Please refer to the cite noted by statutory topic for specific language governing pari-mutuel wagering

37

STATUTE TOPIC STATUTE REFERENCE SUMMARY

FEES

Slot License Fee 551106(1)(a) FS Annual fee for each slot machine facility is $3 million paid with the initial license application and annuall thereafter on the anniversary date of the issuance of the initial license

Compulsive or Addictive Gambling Prevention Program Fee 551118(3) FS Annual fee for each slot machine facility is $250000 paid at the same time the annual

license fee is due and annual thereafter

TAXES

Tax on Slot Revenue 551106(2)(a) and 551006(3) FS

50 of slot machine revenues which is the total of all cash and property received by the slot machine licensee from the operation of slot machines less the amount of cash cash equivalents credits and prized paid to winners of slot machine gaming shall be remitted by 3 pm Wednesday for the preceeding week ending Sunday

FINES

Failure to Pay Slot Tax Fine 551106(4) FS Up to $10000 for each day tax payment is not remitted timely

Civil Fine 551107(11) FS The division may impose a civil fine of up to $5000 fpr each violation of this chapter or the rules of the division

False Statement Fine 551109(1) FS

Up to a $10000 fine or civil penalty for any person who knowingly makes or causes to be made or aids assists or procures another to make a false statement in any report disclosure application or any document required under Chapter 551 or any rule adopted under Chapter 551

Unauthorized Possession of Slot Machines Fine 551109(2) FS

Up to a $10000 administrative fine or civil penalty for any person who possesses a slot machine without the license required by Chapter 551 or who possesses a slot machine at any location other than at the slot machines licensees facility

PENALTIES

Slot Machine Licensee Civil Penalities 551117 FS Up to a $100000 civil penalty for each count or separate offense against the slot machine

licensee for violation of Chapter 551 or any rule adopted by the division

This matrix represents a summary of 2008 Statutes Please refer to the cite noted by statutory topic for specific language governing pari-mutuel wagering

38

  • Table of Contents 2007-2008pdf
  • Overview 2007-2008pdf
  • Division Overview 2007-2008 (2-4-09)pdf
    • THE DIVISION OF PARI-MUTUEL WAGERING
    • OFFICE OF AUDITING
    • OFFICE OF OPERATIONS
    • OFFICE OF REVENUE AND FINANCIAL ANALYSIS
      • Events Shaping 2007-2008pdf
        • Events Shaping the 20072008 RacingGaming Season in Florida
          • Fiscal Years Comparative Data 2007-2008pdf
            • Total Paid
            • Total
            • Pari-Mutuel
            • Handle
            • State Revenue
            • as a Percent
            • of Handle
              • PMW Graphs 2007-2008pdf
              • PMW Handle Statistics 20072008pdf
              • Guest Handle by Host 2007-2008pdf
              • Charity-scholarship 2007-2008pdf
                • RACING SCHOLARSHIP TRUST FUND
                • ABANDONED WINNING TICKETS
                  • Cardroom Statistics 2007-2008pdf
                    • Sheet1
                      • Cardroom Revenue 20072008pdf
                      • Slot Comparative Data 2007-2008 (12-15-08)pdf
                      • Slot Revenue Per Machine 0708pdf
                        • TOTAL LINE (3)
                          • Facilities Map with 21 cardrooms (As of 11-18-08)pdf
                          • Permitholder Contact amp Operating In 77th annual rpt (as of 12-24-08)pdf
                          • Promotional Programs for FL Horses 20072008docpdf
                          • Drug Positives Data 2007-2008pdf
                            • Sheet1
                              • State Revenue Summary 0708pdf
                                • 20062007
                                  • Financial Statements (Page 1) 20072008pdf
                                  • Financial Statements (Page 2) 20072008pdf
                                  • PMW Statute Matrix 2007-2008pdf
                                  • Slot Statute Matrix 2007-2008pdf
                                    • Sheet1
                                      • Events Shaping 2007-2008pdf
                                        • Events Shaping the 20072008 RacingGaming Season in Florida
                                          • Events Shaping 2007-2008pdf
                                            • Events Shaping the 20072008 RacingGaming Season in Florida
                                              • Division Overview 2007-2008 (2-23-09)pdf
                                                • THE DIVISION OF PARI-MUTUEL WAGERING
                                                • OFFICE OF AUDITING
                                                • OFFICE OF OPERATIONS
                                                • OFFICE OF REVENUE AND FINANCIAL ANALYSIS
Page 16: Florida Departmentof Busines Division of Pari-Mutuel ......jai alai games, and cardroom poker games. Additionally, slot machine gaming at pari-mutuel facilities is ... is intended

I I I I I I I

7 I I I I I I I

I I I I I I I I I I I I I I I I

7 I I I I I I I I I I I I I I

7 I I I I I I I

I I I I I I I

7 I I I I I I I I I I I I I I

I I I I I I I I I I I I I I I

-I I I I I I I I

I I I I I I I I -

I I I I I I I I -

I I I I I I I I -

I I I I I I I I -

I I I I I I I I -

I I I I I I I I -

I I I I I I I I

I I I I I I I I -I I I I

HISTORICAL PARI-MUTUEL WAGERING ACTIVITY

0 500 1000 1500 2000 2500 3000 3500 4000 4500 5000 5500 6000 6500 7000

Performances

1999

2000

2001

2002

2003

2004

2005

2006

2007

2008

Fisc

al Y

ear

Number of Pari-Mutuel Performances Fiscal Years 19981999-20072008

Horse Performances Jai Alai Performances Greyhound Performances Total Performances

0 10 20 30 40 50 60 70 80 90 100 110 120 130

Purses Paid ($ in millions)

1999

2000

2001

2002

2003

2004

2005

2006

2007

2008

Fisc

al Y

ear

Purses Paid Fiscal Years 19981999-20072008

Greyhound Purses Paid Horse Purses Paid Total Purses Paid

10

COMPONENTS OF PARI-MUTUEL HANDLE FROM PERFORMANCES

Fiscal Year 20072008

Greyhound Racing Associations Bet Miami Greyhounds Daytona Beach Kennel Club Inc Derby Lane Ebro Dog Track Flagler Greyhound Track Jacksonville Kennel Club Inc Jefferson County Kennel Club Inc Mardi Gras Racetrack and Gaming Center Melbourne Greyhound Park LLC Naples-Ft Myers Greyhound Track Orange Park Kennel Club Inc Palm Beach Kennel Club Penn Sanford LLC dba Sanford-Orlando Kennel Club Pensacola Greyhound Track Inc SOKC LLC dba Sanford-Orlando Kennel Club Sarasota Kennel Club Inc St Johns Greyhound Park Tampa Greyhound Track

Total Greyhound Tracks

Jai Alai Frontons Dania Jai Alai Ft Pierce Jai Alai Hamilton Jai Alai and Poker Miami Jai Alai Ocala Jai Alai Orlando-Seminole Jai Alai Summer Jai Alai Summersport Enterprises Ltd

Total Jai Alai Frontons

Thoroughbred Racing Associations Calder Race Course Inc Gulfstream Park Racing Association Inc Tampa Bay Downs Inc Tropical Park Inc

Total Thoroughbred Tracks

Harness Racing Associations Isle Casino and Racing at Pompano Park

TOTAL FOR ALL TRACKS AND FRONTONS

Permitholder Daily Revenues From

License Tax on Total Paid Pari-Mutuel Public Fee Handle To Charities Handle Pool

$157860 $557835 $46373 $3876890 $15130795 80000 115146 41250 3805493 10349152 88000 555840 211294 11145469 38266449

264480 172623 22216 851124 3006195 372100 992214 37588 5301141 21930356 50240 305108 186196 5308979 18720666

206480 104677 9533 364141 1587986 98720 347606 47543 4316571 15154299 18800 2144 2858 81254 259326

253680 980923 94205 7281190 28498722 13200 0 138830 5113310 16853836

328900 2365688 153267 18307505 68041622 2080 1780 0 1231564 4135228

87200 72335 0 692751 2462394 11200 0 31056 1282295 4427694 81760 148147 49764 2490255 9312555

122740 829104 164593 7692885 28166381 106000 638687 145493 6237388 22738813

$2343440 $8189857 $1382059 $85380205 $309042469

$130840 $0 $5160 $4294146 $13380674 14080 0 2 87947 267669 32000 0 0 (30711) 3281

118800 0 8100 4751344 13424214 13840 0 0 45509 160224 45880 0 2170 404278 1483017

111120 0 12083 4286504 12591640 93320 0 3243 3021542 9903662

$559880 $0 $30758 $16860559 $51214381

$204700 $4219367 $358053 $61841304 $247966283 136800 2207273 238706 42628999 157782609 173500 1815338 129183 25238099 100212769 103200 1740114 287786 27560457 111094972

$618200 $9982092 $1013728 $157268859 $617056633

360600 938368 25141 17737336 63907939

$3882120 $19110317 $2451686 $277246959 $1041221422

Total Handle

$19769753 14391041 50267052 4316638

28633399 24571189 2272817

19964739 364382

37108720 22119176 89196982 5370652 3314680 5752245

12082481 36975703 29866381

$406338030

$17810820 369698

4570 18302458

219573 1935345

17001347 13021767

$68665578

$314589707 202994387 127568889 140786529

$785939512

82969384

$1343912504

11

TOTAL STATE REVENUE FROM PERFORMANCES

ITW ITW SIM CHARITY

PERFORMANCES Daily Total Live Daily Total Simulcast Daily TOTAL TAXES

Fiscal Year 20072008 Tax on License Taxes and License Taxes and License and FEES Handle Fee Fees Collected Fee Fees Collected Fee COLLECTED

Greyhound Racing Associations Bet Miami Greyhounds $125816 $93440 $219256 $217114 $56000 $273114 $149645 $65260 $8420 $715695 Daytona Beach Kennel Club Inc 76519 66080 142599 0 0 0 38627 0 13920 195146 Derby Lane 232337 74080 306417 0 0 0 323503 0 13920 643840 Ebro Dog Track 172623 252240 424863 0 0 0 0 0 12240 437103 Flagler Greyhound Track 264729 237840 502569 325439 125500 450939 384364 17682 8760 1364314 Jacksonville Kennel Club Inc 93588 37040 130628 0 0 0 211520 0 13200 355348 Jefferson County Kennel Club Inc 104677 200240 304917 0 0 0 0 0 6240 311157 Mardi Gras Racetrack and Gaming Center 89049 62720 151769 112358 27500 139858 107298 38901 8500 446326 Melbourne Greyhound Park LLC 2144 14000 16144 0 0 0 0 0 4800 20944 Naples-Ft Myers Greyhound Track 608566 240960 849526 0 0 0 372357 0 12720 1234603 Orange Park Kennel Club Inc 0 0 0 0 0 0 0 0 13200 13200 Palm Beach Kennel Club 1092958 314480 1407438 258 500 758 1272472 0 13920 2694588 Penn Sanford LLC dba Sanford-Orlando Kennel Club 1780 2080 3860 0 0 0 0 0 0 3860 Pensacola Greyhound Track Inc 72335 87200 159535 0 0 0 0 0 0 159535 SOKC LLC dba Sanford-Orlando Kennel Club 0 0 0 0 0 0 0 0 11200 11200 Sarasota Kennel Club Inc 148147 72800 220947 0 0 0 0 0 8960 229907 St Johns Greyhound Park 257580 108960 366540 62 80 142 571424 38 13700 951844 Tampa Greyhound Track 276322 92080 368402 0 0 0 362365 0 13920 744687

Total Greyhound Tracks $3619170 $1956240 $5575410 $655231 $209580 $864811 $3793575 $121881 $177620 $10533297

Jai Alai Frontons Dania Jai Alai $0 $128760 $128760 $0 $0 $0 $0 $0 $2080 $130840 Ft Pierce Jai Alai 0 13440 13440 0 0 0 0 0 640 14080 Hamilton Jai Alai and Poker 0 32000 32000 0 0 0 0 0 0 32000 Miami Jai Alai 0 117680 117680 0 0 0 0 0 1120 118800 Ocala Jai Alai 0 13840 13840 0 0 0 0 0 0 13840 Orlando-Seminole Jai Alai 0 42480 42480 0 0 0 0 0 3400 45880 Summer Jai Alai 0 110000 110000 0 0 0 0 0 1120 111120 Summersport Enterprises Ltd 0 92280 92280 0 0 0 0 0 1040 93320

Total Jai Alai Frontons $0 $550480 $550480 $0 $0 $0 $0 $0 $9400 $559880

Thoroughbred Racing Associations Calder Race Course Inc $104359 $108300 $212659 $360227 $85500 $445727 $357344 $3397437 $10900 $4424067 Gulfstream Park Racing Association Inc 189920 77100 267020 144763 52000 196763 538374 1334216 7700 2344073 Tampa Bay Downs Inc 119157 93600 212757 55058 71500 126558 447166 1193957 8400 1988838 Tropical Park Inc 67324 57900 125224 120466 37000 157466 221120 1331204 8300 1843314

Total Thoroughbred Tracks $480760 $336900 $817660 $680514 $246000 $926514 $1564004 $7256814 $35300 $10600292

Harness Racing Associations Isle Casino and Racing at Pompano Park 42939 172500 215439 122277 179500 301777 142554 630598 8600 1298968

$4142869 $3016120 $7158989 $1458022 $635080 $2093102 $5500133 $8009293 $230920 $22992437

LIVE SIMULCAST

Tax on Handle

TOTAL FOR ALL TRACKS AND FRONTONS

Tax on Handle

Tax on Handle

12

~~ TOTAL REGULAR AND CHARITYSCHOLARSHIP HANDLE

TOTAL ON-TRACK TOTAL CHARITY Fiscal Year 20072008 REGULAR SCHOLARSHIP TOTAL

Live Simulcast ITW ITWS HANDLE Live Simulcast ITW ITWS HANDLE HANDLE Greyhound Racing Associations

Bet Miami Greyhounds $3833669 $8186102 $5194870 $1814603 $19029244 $196027 $279947 $198800 $65735 $740509 $19769753 Daytona Beach Kennel Club Inc 8965786 0 4835225 0 13801011 476535 0 113495 0 590030 14391041 Derby Lane 19469861 0 27585376 0 47055237 1629919 0 1581896 0 3211815 50267052 Ebro Dog Track 4024328 0 0 0 4024328 292310 0 0 0 292310 4316638 Flagler Greyhound Track 6865777 8916036 11784845 477450 28044108 194921 182966 191590 19814 589291 28633399 Jacksonville Kennel Club Inc 5648512 0 15977689 0 21626201 958575 0 1986413 0 2944988 24571189 Jefferson County Kennel Club Inc 2147387 0 0 0 2147387 125430 0 0 0 125430 2272817 Mardi Gras Racetrack and Gaming Center 5339206 5561303 6553391 1742787 19196687 227427 247812 210221 82592 768052 19964739 Melbourne Greyhound Park LLC 326774 0 0 0 326774 37608 0 0 0 37608 364382 Naples-Ft Myers Greyhound Track 18381148 0 17109249 0 35490397 898219 0 720104 0 1618323 37108720 Orange Park Kennel Club Inc 4801506 0 14836862 0 19638368 646499 0 1834309 0 2480808 22119176 Palm Beach Kennel Club 32228122 4691 54225562 0 86458375 1267445 0 1471162 0 2738607 89196982 Penn Sanford LLC dba Sanford-Orlando Kennel Club 5370652 0 0 0 5370652 0 0 0 0 0 5370652 Pensacola Greyhound Track Inc 3314680 0 0 0 3314680 0 0 0 0 0 3314680 SOKC LLC dba Sanford-Orlando Kennel Club 5343612 0 0 0 5343612 408633 0 0 0 408633 5752245 Sarasota Kennel Club Inc 11427693 0 0 0 11427693 654788 0 0 0 654788 12082481 St Johns Greyhound Park 8688455 1132 25569200 980 34259767 656853 35651 1775288 248144 2715936 36975703 Tampa Greyhound Track 10596134 0 17004410 0 27600544 992429 0 1273408 0 2265837 29866381

Total Greyhound Tracks $156773302 $22669264 $200676679 $4035820 $384155065 $9663618 $746376 $11356686 $416285 $22182965 $406338030

Jai Alai Frontons Dania Jai Alai $6757107 $0 $10766965 $0 $17524072 $101995 $0 $184753 $0 $286748 $17810820 Ft Pierce Jai Alai 322073 0 0 0 322073 47625 0 0 0 47625 369698 Hamilton Jai Alai and Poker 4570 0 0 0 4570 0 0 0 0 0 4570 Miami Jai Alai 8157583 0 9916754 0 18074337 112451 0 115670 0 228121 18302458 Ocala Jai Alai 219573 0 0 0 219573 0 0 0 0 0 219573 Orlando-Seminole Jai Alai 1650402 0 0 0 1650402 284943 0 0 0 284943 1935345 Summer Jai Alai 7253454 0 9441821 0 16695275 161570 0 144502 0 306072 17001347 Summersport Enterprises Ltd 4755818 0 8120584 0 12876402 42089 0 103276 0 145365 13021767

Total Jai Alai Frontons $29120580 $0 $38246124 $0 $67366704 $750673 $0 $548201 $0 $1298874 $68665578

Thoroughbred Racing Associations Calder Race Course Inc $28216348 $72045482 $20618763 $167887236 $288767829 $3875484 $5752794 $2595863 $13597737 $25821878 $314589707 Gulfstream Park Racing Association Inc 37984083 28952547 36561065 78123591 181621286 6051713 3267574 4686871 7366943 21373101 202994387 Tampa Bay Downs Inc 23831381 11011575 31874047 51168043 117885046 2855206 656663 3419660 2752314 9683843 127568889 Tropical Park Inc 13464854 24093289 13839256 68208192 119605591 3160753 5077513 2442191 10500481 21180938 140786529

Total Thoroughbred Tracks $103496666 $136102893 $102893131 $365387062 $707879752 $15943156 $14754544 $13144585 $34217475 $78059760 $785939512

Harness Racing Associations Isle Casino and Racing at Pompano Park 8587725 24455443 4583236 43135142 80761546 465991 586381 250704 904762 2207838 82969384

$297978273 $183227600 $346399170 $412558024 $1240163067 $26823438 $16087301 $25300176 $35538522 $103749437 $1343912504 TOTAL FOR ALL TRACKS AND FRONTONS

ON-TRACK INTERTRACK INTERTRACK

13

TOTAL INTERTRACK WAGERING HANDLE BY GUEST

Fiscal Year 20072008 HOST PERMITHOLDER

BET MIAMI DERBY MARDI NAPLES-FT ORANGE PALM TAMPA GUEST FACILITY GREYHOUNDS DAYTONA LANE FLAGLER JACKSONVILLE GRAS MYERS PARK BEACH ST JOHNS GREYHOUND Greyhound Permitholders

Bet Miami Greyhounds $0 $320197 $522053 $1873321 $734696 $0 $732912 $171332 $2653670 $638505 $1061095 Daytona Beach Kennel Club Inc 1615503 0 1216806 485674 912428 1259791 611658 729306 2386598 1320392 750606 Derby Lane 544667 531756 0 1137788 1355439 713136 1876676 1316221 6189801 2142104 424324 Ebro Dog Track 0 0 1544204 0 132712 0 0 237560 873791 295657 768919 Flagler Greyhound Track 1863313 376651 1177705 0 708132 1993029 1250968 620715 4157527 1102814 871858 Jacksonville Kennel Club Inc 430304 764230 1892881 1486155 3395250 455663 2046646 3092876 4779286 5163777 1277721 Jefferson County Kennel Club Inc 0 0 1106909 0 500652 0 0 367389 0 754375 523383 Mardi Gras Racetrack and Gaming Center 0 173383 919445 1395277 31513 0 846620 451971 2094233 492218 0 Melbourne Greyhound Park LLC 120866 187735 642527 500406 359304 204608 711972 415152 2427931 657331 439604 Naples-Ft Myers Greyhound Track 344359 201779 1166263 1129393 403966 414918 0 444709 2947014 615076 670074 Orange Park Kennel Club Inc 457203 428460 2138015 471407 0 447727 1580300 0 2757550 0 1323773 Palm Beach Kennel Club 331335 267893 1741971 1484008 1422456 536756 1678806 1408358 0 2304419 1132490 Penn Sanford LLC dba Sanford-Orlando Kennel Club 42185 128933 1263696 175427 1390843 56063 749203 0 2339731 929328 1078437 Pensacola Greyhound Track Inc 0 0 0 0 1556828 0 0 1501860 0 2445089 0 SOKC LLC dba Sanford-Orlando Kennel Club 0 136278 1460782 17916 0 0 1200366 1112656 2350709 1009985 628560 Sarasota Kennel Club Inc 0 0 2794343 0 845857 0 1464099 680743 3992092 1265819 1580876 St Johns Greyhound Park 163222 252297 694747 466575 1453801 170318 568502 1395926 3227075 2095710 477565 Tampa Greyhound Track 316644 718625 5073411 1048070 1056231 446493 1607376 978959 4501893 1591192 2940790

Total Greyhound Permitholders $6229601 $4488217 $25355758 $11671417 $16260108 $6698502 $16926104 $14925733 $47678901 $24823791 $15950075

Jai Alai Permitholders Dania Jai Alai $429125 $0 $0 $0 $0 $1276948 $0 $0 $0 $0 $5547 Ft Pierce Jai Alai 100339 0 381557 271582 321939 124856 0 294208 2406445 482664 233847 Hamilton Jai Alai and Poker 157941 222141 588812 0 477027 185506 0 550517 828278 764400 330268 Miami Jai Alai 0 0 0 0 0 0 0 0 0 0 0 Ocala Jai Alai 58602 124485 308864 530700 270602 71637 255820 264022 1114630 471277 213271 Orlando-Seminole Jai Alai 0 0 0 0 0 0 0 0 0 0 0 Summer Jai Alai 0 0 0 0 0 0 0 0 0 0 0 Summersport Enterprises Ltd 109949 0 0 0 0 0 0 0 0 0 0

Total Jai Alai Permitholders $855956 $346626 $1279233 $802282 $1069568 $1658947 $255820 $1108747 $4349353 $1718341 $782933

Thoroughbred Permitholders Calder Race Course Inc $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 Gulfstream Park Racing Association Inc 0 0 0 0 0 0 0 0 0 0 0 Ocala Breeders Sales 0 0 370093 0 249776 0 0 235185 1113285 383067 197233 Tampa Bay Downs Inc 0 113877 2162188 0 384650 0 647429 401506 1842662 668413 1347577 Tropical Park Inc 0 0 0 0 0 0 0 0 0 0 0

Total Thoroughbred Permitholders $0 $113877 $2532281 $0 $634426 $0 $647429 $636691 $2955947 $1051480 $1544810

Harness Permitholders Isle Casino and Racing at Pompano Park 188451 0 0 0 0 231542 0 0 712523 0 0

TOTAL FOR ALL PERMITHOLDERS $7274008 $4948720 $29167272 $12473699 $17964102 $8588991 $17829353 $16671171 $55696724 $27593612 $18277818

Note Figures above include handle from charityscholarship performances

CO

NTIN

UED

ON

NEXT PA

GE

14

TOTAL INTERTRACK WAGERING HANDLE BY GUEST

scal Year 20072008Fi

GUEST FACILITY G

DANIA MIAMI SUMMER SUMMERSPORT

HOST PERMITHO

CALDER

LDER

GULFSTREAM PARK

TAMPA BAY DOWNS

TROPICAL PARK

POMPANO PARK

reyhound Permitholders Bet Miami Greyhounds $71455 $0 $0 $25308 $2143688 $0 $0 $1027407 $3217279 Daytona Beach Kennel Club Inc 370884 345355 342578 306303 6219441 2065226 3582421 2274939 2035961 Derby Lane 400206 1298627 1174660 263459 14341493 4553604 9231214 5623223 2387288 Ebro Dog Track 206059 0 0 158723 1655725 881390 461380 542785 0 Flagler Greyhound Track 0 0 0 0 3259551 2135726 29664 1234231 3439140 Jacksonville Kennel Club Inc 297686 461290 449578 203737 2770002 1062284 1486389 1086663 372800 Jefferson County Kennel Club Inc 118961 0 0 85971 0 0 0 0 0 Mardi Gras Racetrack and Gaming Center 171394 0 0 0 573637 1234654 42321 11218 2615036 Melbourne Greyhound Park LLC 718179 755821 715685 535087 8474187 3668978 4643641 3482257 782535 Naples-Ft Myers Greyhound Track 0 0 0 0 11388928 6214826 8361375 4907703 2010190 Orange Park Kennel Club Inc 176546 186694 213201 129328 1512972 419695 750773 274779 430038 Palm Beach Kennel Club 848458 936196 820191 632213 30944142 23306276 4142773 14610322 5946803 Penn Sanford LLC dba Sanford-Orlando Kennel Club 0 0 0 0 7383469 0 276649 669083 692069 Pensacola Greyhound Track Inc 0 0 0 0 773982 456119 765260 337408 0 SOKC LLC dba Sanford-Orlando Kennel Club 0 0 0 0 94737 2341357 3735226 1928848 870482 Sarasota Kennel Club Inc 0 0 0 0 8935731 3700307 5828683 3779169 954848 St Johns Greyhound Park 133286 271383 295950 99738 8155143 2954537 4327535 2972357 1527437 Tampa Greyhound Track

tal Greyhound Permitholders

305842 923442 874931 223579 8065750 2544039 5201448 3179327 1900483

To $3818956 $5178808 $4886774 $2663446 $116692578 $57539018 $52866752 $47941719 $29182389

Jai Alai Permitholders Dania Jai Alai $0 $1070874 $342315 $0 $1041847 $1387400 $40658 $308989 $3159556 Ft Pierce Jai Alai 174820 826347 827691 151636 5119725 2061530 2744884 1893526 842688 Hamilton Jai Alai and Poker 178401 63707 42454 130251 1157486 398501 724541 413077 59 Miami Jai Alai 1798880 0 0 365501 34545 178485 11806 139815 1039975 Ocala Jai Alai 244059 425447 463032 88189 2906187 970679 1851799 969720 527893 Orlando-Seminole Jai Alai 1516478 1362163 1300096 1294233 17003078 5123321 9319740 6138759 5516055 Summer Jai Alai 594269 0 0 1423895 484200 0 0 52935 920611 Summersport Enterprises Ltd 0 210554 870130 0 1523238 0 0 473522 2642604

Total Jai Alai Permitholders $4506907 $3959092 $3845718 $3453705 $29270306 $10119916 $14693428 $10390343 $14649441

Thoroughbred Permitholders Calder Race Course Inc $0 $0 $0 $0 $0 $0 $657951 $0 $0 Gulfstream Park Racing Association Inc 0 0 0 0 16936195 0 7820112 11772505 0 Ocala Breeders Sales 81731 237652 236304 52614 10097325 3809993 5775492 3730895 1002588 Tampa Bay Downs Inc 164752 656872 617527 132035 23225339 8488681 0 9993847 3386258 Tropical Park Inc

tal Thoroughbred Permitholders

0 0 0 0 0 30206293 4621554 0 653168

To

H

T

$246483 $894524 $853831 $184649 $50258859 $42504967 $18875109 $25497247 $5042014

arness Permitholders Isle Casino and Racing at Pompano Park 2379372 0 0 1922060 8477856 16574569 2778775 11160811 0

OTAL FOR ALL PERMITHOLDERS $10951718 $10032424 $9586323 $8223860 $204699599 $126738470 $89214064 $94990120 $48873844

CO

NTIN

UED

FRO

M PR

EVIOU

S PAG

E

TOTAL

$15192918 28831870 55505686 7758905

24221024 32975218 3457640

11052920 30443806 41220573 13698461 94495866 17175116 7836546

16887902 35822567 31703104 43498525

$511778647

$9063259 19260284 7213367 3569007

12130915 48573923 3475910 5829997

$109116662

$657951 36528812 27573233 54233613 35481015

$154474624

44425959

$819795892

Note Figures above include handle from charityscholarship performances

15

CHARITY AND SCHOLARSHIP PERFORMANCES

Each permitholder may operate up to five additional days designated as charity or scholarship days during their regular meet Proceeds from these additional days are paid to approved charities major state and private institutions of higher learning community colleges the Historic Resources Operating Trust Fund or the Board of Governors Operations and Maintenance Trust Fund A list of proposed recipients is submitted annually by the permitholder to the division Typically the amount contributed to charitable organizations is determined by calculating the amount of taxes due to the state had it been a regular performance A minimum of $2469657 was paid to charitable organizations during Fiscal Year 20072008 bringing the total proceeds disbursed since 1985 to $64738381

RACING SCHOLARSHIP TRUST FUND

The Board of Governors Operations and Maintenance Trust Fund within the Department of Education is used to provide scholarships to deserving students who are attending Floridas colleges and universities A total of $16872378 has been paid to this fund since the program began in 1949 The amount contributed to the fund this fiscal year is detailed below

Racing Scholarship Trust Fund Washington County Kennel Club Inc $3303

Total For 20072008 Fiscal Year $3303

ABANDONED WINNING TICKETS

Abandoned pari-mutuel tickets are winning tickets that remain uncashed for a period of one year The value of greyhound and jai alai abandoned tickets for live on-track races or games escheat to the state These funds are deposited into the State School Fund for the support and maintenance of Floridas public schools Since 1957 the total paid into this fund is $87881715 The amount collected in abandoned winning tickets for the State School Fund for this fiscal year is detailed below

Abandoned Winning Tickets Greyhound Permitholders $1317137 Jai Alai Permitholders $153173 Total For 20072008 Fiscal Year $1470310

In harness and quarter horse racing abandoned winning tickets are paid to the respective breedersrsquo associations Abandoned winning tickets from thoroughbred horse racing are retained by the permitholder

16

Ibull

CARDROOM COMPARATIVE DATA

During Fiscal Year 20072008 there were 21 licensed permitholders that operated a cardroom at their facility The number of cardroom tables increased from 469 in Fiscal Year 20062007 to 739 i n Fiscal Year 20072008 Cardroom gross receipts increased from $54208544 to $90863855 and as a result total state revenue increased from $5746355 in Fiscal Year 20062007 to $9961385 this fiscal year

Cardroom tax revenue is distributed 50 between the Pari-Mutuel Wagering Trust Fund and th e General Revenue Fund In accordance with Section 849086(13)(h) Florida Statutes one quarter o f the moneys deposited into the Pari-Mutuel Wagering Trust Fund must be distributed to counties an d municipalities that approved the cardroom In October 2008 the division distributed approximatel y $1135798 to the countiesmunicipalities

CARDROOM GROSS RECEIPTS AND TOTAL STATE REVENUE FISCAL YEARS 19981999 THROUGH 20072008

$0 $10 $20 $30 $40 $50 $60 $70 $80 $90

$100

Mill

ions

1998

1999

1999

2000

2000

2001

2001

2002

2002

2003

2003

2004

2004

2005

2005

2006

2006

2007

2007

2008

Cardroom Gross Receipts Total State Revenue

CARDROOM GROSS RECEIPTS AND STATE REVENUE SUMMARY

Fiscal Year Total Cardroom Gross Receipts

Gross Receipts Tax

Table Fees Collected

Total State Revenue (Gross Receipts Tax

plus Table Fees)

Total State Revenue as a

Percent of Gross Receipts

19981999 $4394499 $439351 $120500 $559851 1274 19992000 $3743212 $374321 $101500 $475821 1271 20002001 $3165525 $316552 $74500 $391052 1235 20012002 $2837775 $283778 $76000 $359778 1268 20022003 $2767231 $276723 $74500 $351223 1269 20032004 $18498426 $1849843 $250500 $2100343 1135 20042005 $38089764 $3808977 $238000 $4046977 1062 20052006 $44433359 $4443337 $264000 $4707337 1059 20062007 $54208544 $5420855 $325500 $5746355 1060 20072008 $90863855 $9086385 $875000 $9961385 1096

17

COMPONENTS OF CARDROOM REVENUE BY ASSOCIATION

scal Year 20072008Fi

Greyhound Racing Associations Daytona Beach Kennel Club Inc Derby Lane Ebro Dog Track Flagler Greyhound Track Jefferson County Kennel Club Inc Mardi Gras Racetrack and Gaming Center Melbourne Greyhound Park LLC Naples-Ft Myers Greyhound Track Orange Park Kennel Club Inc Palm Beach Kennel Club Sarasota Kennel Club Inc St Johns Greyhound Park Tampa Greyhound Track tal Greyhound PermitholdersTo

Jai Alai Permitholders DaniaSummersportFt Pierce Jai Alai Hamilton Jai Alai and Poker MiamiSummerJai Alai Ocala Jai Alai

Total Jai Alai Permitholders

Thoroughbred Racing Associations Gulfstream Park Racing Association Inc Tampa Bay Downs Inc tal Thoroughbred PermitholdersTo

Harness Racing Associations Isle Casino and Racing at Pompano Park

TAL FOR ALL PERMITHOLDERSTO

Tournament County Gross Gross Gross Table Fees Total Taxes

Municipality Receipts Receipts Receipts Tax Collected and Fees

Volusia 6398578 484861 688344 72000 760344 Pinellas 6061846 1609561 767141 50000 817141

Washington 3149083 74326 322341 22000 344341 Dade 4289859 40082 432994 18000 450994

Jefferson 1141104 50750 119185 22000 141185 Hallandale 2660545 41690 270223 40000 310223

Brevard 5032809 434380 546719 45000 591719 Lee 5695292 515065 621036 36000 657036

Town of Orange Park 1621387 10852 163224 80000 243224 Palm Beach 9211632 992646 1020428 68000 1088428

Sarasota 3938604 1624165 556277 32000 588277 St Johns 8104392 681412 878580 44000 922580

Hillsborough $2098756 291124 $238988 $22000 $260988 59403886 6850914 6625480 551000 7176480

Hallandale

1147983 244911 139289 26000 165289 St Lucie 921326 21501 94283 74000 168283 Hamilton 1846779 100570 194735 15000 209735

Dade 1330788 57541 138833 48000 186833 Marion 465574 7260 47283 56000 103283

5712450

431783 614423 219000 833423

Broward 3592724 252406 384513 25000 409513 Hillsborough 3299351 986607 428596 38000 466596

6892075 1239013 813109 63000 876109

Broward 9546654 787080 1033373 42000 1075373

$81555065 $9308790 $9086385 $875000 $9961385

(1) 18th of total gross receipts tax is distributed to counties or municipalities

Note Effective July 1 2007 the table fee collected is $1000 per table

18

SLOT COMPARATIVE DATA

Florida pari-mutuel facilities began slot machine operations in Broward County during the 20062007 Fiscal Year On January 29 2008 Miami-Dade County held a local referendum and passed slot machine gaming in their county

During Fiscal Year 20072008 the total amount wagered by patrons was $3023981126 Average daily revenue per slot machine was $182 Total net slot revenue was $241120630 In accordance with Section 551106(2)(a) Florida Statutes the tax rate on net slot machine revenue is 50 as a result the total taxes paid to the state was $120560316

bull Gulfstream Park Racing Association paid $19618764 in taxes representing 16 of the total taxes bull Mardi Gras Racetrack and Gaming Center paid $39550545 in taxes representing 33 of the total taxes and

bull Pompano Park Racing paid $61391007 in taxes representing 51 of the total taxes

Taxes paid on net slot machine revenue were accounted for by the division then immediately transferred to the Department of Educations Educational Enhancement Trust Fund

Gulfstream Operations Began 11152006

Mardi Gras Operations Began 12282006

Pompano Park Operations Began 04142007 TOTAL

FY 200607 FY 200708 FY 200607 FY 200708 FY 200607 FY 200708 FY 200607 FY 200708 Average Number of Machines 834 887 1150 1239 1500 1500 2281 3626 Number of Operating Days 228 366 185 366 78 366 228 366 Average Revenue per Machine $161 $121 $216 $174 $193 $224 $191 $182 Amount Wagered $322637778 $501200320 $517732918 $898612565 $273737770 $1624168241 $1114108466 $3023981126 Amount Won By Patrons $291991699 $458031144 $471834882 $816752882 $251151459 $1492832705 $1014978040 $2771616730

Promotional Credits $0 $3970805 $0 $2819819 $0 $4662829 $0 $11453454 30-Day Unclaimed Tickets $60109 $39156 $231437 $55817 $19988 $109307 $311533 $204280

Winnings withheld from Excluded Persons $0 $0 $0 $5408 $0 $0 $0 $5408 Net Slot Machine Revenue $30706188 $39237527 $46129473 $79101089 $22606298 $122782015 $99441960 $241120631

State Tax Revenue $15353094 $19618764 $23064737 $39550545 $11303149 $61391007 $49720980 $120560316 Permitholder Revenue $15353094 $19618764 $23064737 $39550545 $11303149 $61391007 $49720980 $120560316

FISCAL YEAR 20072008

NET SLOT MACHINE REVENUE PROMOTIONAL CREDITS AMOUNT WON BY PATRONS

Gulfstream $458031144

17

Pompano Park $1496832705

53 Mardi Gras

$816752882 30

Gulfstream $3970805

35

Mardi Gras $2819819

25

Pompano Park $4662829

40

Gulfstream $39237527

16

Mardi Gras $79101089

33

Pompano Park $122782015

51

19

I

_jl -

~ ------

--

__ T

- - -- --- -_IF ~

-

Daily Revenue per Machine Compared to Average Number of Machines For Fiscal Years 20062007 and 20072008

GULFSTREAM PARK RACING AND CASINO

$0 $50

$100 $150 $200 $250 $300 $350 $400 $450

Jul-0

6

Aug-06

Sep-06

Oct-06

Nov-06

Dec-06

Jan-07

Feb-07

Mar-07

Apr-07

May-07

Jun-07

Jul-0

7

Aug-07

Sep-07

Oct-07

Nov-07

Dec-07

Jan-08

Feb-08

Mar-08

Apr-08

May-08

Jun-08

Dai

ly R

even

ue p

er M

achi

ne

0 200 400 600 800 1000 1200 1400 1600 1800 2000

Ave

rage

Num

ber o

f Mac

hine

s

Revenue per Machine Machines

MARDI GRAS RACETRACK AND GAMING CENTER

ISLE CASINO AND RACING AT POMPANO PARK

$0 $50

$100 $150 $200 $250 $300 $350 $400 $450

Jul-0

6

Aug-06

Sep-06

Oct-06

Nov-06

Dec-06

Jan-07

Feb-07

Mar-07

Apr-07

May-07

Jun-07

Jul-0

7

Aug-07

Sep-07

Oct-07

Nov-07

Dec-07

Jan-08

Feb-08

Mar-08

Apr-08

May-08

Jun-08

Dai

ly R

even

ue p

er M

achi

ne

0 200 400 600 800 1000 1200 1400 1600 1800 2000

Ave

rage

Num

ber o

f Mac

hine

s

Revenue per Machine Machines

$0 $50

$100 $150 $200 $250 $300 $350 $400 $450

Jul-0

6

Aug-06

Sep-06

Oct-06

Nov-06

Dec-06

Jan-07

Feb-07

Mar-07

Apr-07

May-07

Jun-07

Jul-0

7

Aug-07

Sep-07

Oct-07

Nov-07

Dec-07

Jan-08

Feb-08

Mar-08

Apr-08

May-08

Jun-08

Dai

ly R

even

ue p

er M

achi

ne

0 200 400 600 800 1000 1200 1400 1600 1800 2000

Ave

rage

Num

ber o

f Mac

hine

s

Revenue per Machine Machines

ALL FACLITIES COMBINED

Dai

ly R

even

ue p

er M

achi

ne $450

$400 $350 $300 $250 $200 $150 $100

$50 $0

l-uJ6 6 6 6 6 7 7 7 7 7 70 -06

-0 -0 -0 -0 -0 -0 -0 -0 -07

-0 0 -g p t v c n b r r y n l- gu e c o e a e a p a u u uA S O N D J F M A JM J A

Revenue per Machine

7 8 807 7 7 7 8 8 8-0 -0 -0 -0 -0 -0 -0 -0 -08

-0p t v c n b r r y ne c o e a e a p a uS O N D J F M A M J

Machines

Ave

rage

Num

ber o

f Mac

hine

s 6000

5000

4000

3000

2000

1000

0

20

DA

TA B

Y A

SS

OC

IATI

ON

FA

CIL

ITY

Pari-Mutuel Facilities by Permit Type

Key

- 16 Greyhound Tracks

6 Jai-Alai Frontons

-0 0

-e

3 Thoroughbred Tracks

1 Harness Track

1 Limited lntertrack Wagering Permit (5506308 FS)

3 Division Regional Offices

21 Cardrooms

3 Slot Machine Gaming Facilities

middot1ton Jai Alai Ham1

P rce Jai Alai Fort 1e ____ ~

h Kennel Club Palm Beac

Dania I Summersport Jai Alai

Mardi Gras Racetrack Bet Miami

Gulfstream Park

Calder Tropical Park

J i Alai middot middot 1 Summer a M1am1

Flagler Greyhound

2008 October 01

21

GREYHOUND ASSOCIATIONS

Florida remains the leader in greyhound racing in the United States with 18 permitholders operating at 13 tracks throughout the state A total of 4479 performances including charity and scholarship performances were conducted during this past fiscal year a decrease of nine percent from the previous fiscal year

During Fiscal Year 20072008 handle wagered at live greyhound performances decreased by 12 percent Intertrack handle wagered on broadcasts of live Florida greyhound performances decreased by 12 percent Simulcast handle wagered on broadcasts of performances from outside the state decreased by 23 percent Intertrack simulcast handle wagered on broadcast of performances from outside the state increased by 12 percent Overall total handle decreased by 13 percent for the Florida greyhound industry

Total paid attendance decreased by 41 percent from the prior year The division reports only paid attendance and does not include free admissions or complimentary passes in its data Total greyhound revenue to the state decreased by 15 percent during Fiscal Year 20072008 The greyhound industry accounted for approximately 46 percent of Floridarsquos total revenue and 31 percent of total handle from pari-mutuel performances

Based on audits conducted by the division greyhound permitholders paid $29048989 in purses during Fiscal Year 20072008 which excludes stakes fees and sponsor contributions The races conducted during the past year by greyhound permitholders is shown in detail on the individual permitholder pages of this section

All of Floridarsquos greyhound permitholders actively sponsor greyhound adoption programs Many of the statersquos greyhound tracks provide for on-site adoption booths animal welfare funding advertising special events and public information Florida Statutes provide that greyhound permitholders receive credits applicable against taxes in an amount equal to the uncashed tickets remitted to the state in the prior fiscal year Each permitholder is required to pay an amount equal to 10 percent of the amount of the credit received to any bona fide organization which promotes or encourages greyhound adoptions During Fiscal Year 20072008 total contributions provided to greyhound adoption units amounted to $201949 which exceeded the minimum statutory requirement

Total Performances 4479 Total Paid Attendance 1006115

Total Racing Days 3514 Total Admission Tax $67344

Bet Miami Greyhounds Broward County

See Mardi Gras Racetrack and Gaming Centers contact information for detail

Meet Period 7012007 to 12312007 and 6012008 to 06302008 at Mardi Gras Racing Results Performances 140 Paid Attendance Racing Days 140 Total Admission Tax Purses Paid $1615540

0 $0

Daytona Beach Kennel Club Inc Volusia County

Website wwwdaytonagreyhoundcom Mailing Address P O Box 11470 Daytona Beach Florida 32120 Street Address 960 South Williamson Road Daytona Beach Florida 32114 Meet Period 7012007 to 6302008 Racing ResultsPerformances 410 Paid Attendance Racing Days 312 Total Admission Tax Purses Paid $1660136

Telephone 3862526484 Fax 3862524808

147081 $507

22

Website Mailing Address Street Address

Meet Period

Racing ResultsPerformances Racing Days Purses Paid

Derby Lane St Petersburg Kennel Club Inc

Pinellas County

wwwderbylanecom P O Box 22099 St Petersburg Florida 33742-2099 10490 Gandy Boulevard St Petersburg Florida 33702-2395

7012007 to 8182007 and 1012008 to 6302008

292 Paid Attendance 198 Total Admission Tax

$3344976

Telephone Fax

3446 $0

7278123235 7278123305

Website MailingStreet Address

Meet Period

Racing ResultsPerformances Racing Days Purses Paid

Ebro Dog Track Washington County Kennel Club Inc

Washington County

wwwebrogreyhoundparkcom 6558 Dog Track Road Ebro Florida 32437

7022007 to 12012007 and 152008 to 6302008

262 Paid Attendance 214 Total Admission Tax

$665281

Telephone Fax

32953 $5720

8502343943 8505354442

Website Mailing Address Street Address

Meet Period

Racing ResultsPerformances Racing Days Purses Paid

Flagler Greyhound Track West Flagler Associates Ltd

Dade County

wwwflaglerdogscom P O Box 350940 Miami Florida 33135-0940 401 NW 38th Court Miami Florida 33126

7012007 to 6302008

361 Paid Attendance 362 Total Admission Tax

$1934808

Telephone Fax

0 $0

3056493000 3056314525

Website Mailing Address Street Address Meet Period Racing Results Performances Racing Days Purses Paid

Jacksonville Kennel Club Inc Duval County

wwwjaxkennelcom P O Box 959 Orange Park Florida 32067-0959 1440 North McDuff Avenue Florida 32205 7012007 to 9032007 and 5282008 to 6302008 at Orange Park

115 Paid Attendance 86 Total Admission Tax

$1413236

Telephone Fax

26204 $0

9046460001 9046460420

Website Mailing Address Street Address

Meet Period

Racing Results Performances Racing Days Purses Paid

Jefferson County Kennel Club Inc Jefferson County

wwwjckcgreyhoundscom P O Box 400 Monticello Florida 32345 3079 North Jefferson Street Monticello Florida 32344

7022007 to 9082007 and 5282008 to 6302008

223 Paid Attendance 223 Total Admission Tax

$576563

Telephone Fax

27160 $2728

8509972561 8509973871

23

Website Mailing Address Street Address

Meet Period

Racing Results Performances Racing Days Purses Paid

Mardi Gras Racetrack and Gaming Center Hartman amp Tyner Inc

Broward County

wwwplaymardigrascom P O Box 2007 Hollywood Florida 33022 831 North Federal Highway Hallandale Beach Florida 33009

1012008 to 5312008

152 Paid Attendance 152 Total Admission Tax

$1597917

Telephone Fax

0 $0

9549243200 9549243143

Website MailingStreet Address Meet Period Racing Results Performances Racing Days Purses Paid

Melbourne Greyhound Park LLC Brevard County

wwwmelbournegreyhoundparkcom 1100 North Wickham Road Melbourne Florida 32935

12262007 to 4262008

107 Paid Attendance 71 Total Admission Tax

$422370

Telephone Fax

21157 $399

3212599800 3212593437

Website Mailing Address Street Address Meet Period Racing Results Performances Racing Days Purses Paid

Naples-Ft Myers Greyhound Track Bonita-Fort Myers Corporation

Lee County wwwnaplesfortmyersdogscom P O Box 2567 Bonita Springs Florida 34133-2567 10601 Bonita Beach Road SW Bonita Springs Florida 34135 7012007 to 6302008

410 Paid Attendance 326 Total Admission Tax

$2298746

Telephone Fax

255495 $37445

2399922411 2399479244

Website Mailing Address Street Address Meet Period Racing Results Performances Racing Days Purses Paid

Orange Park Kennel Club Inc Clay County

wwwjaxkennelcom P O Box 959 Orange Park Florida 32067-0959 455 Park Avenue Orange Park Florida 32073 12052007 to 3102008

112 Paid Attendance 84 Total Admission Tax

$1252565

Telephone Fax

24563 $0

9046460001 9046460420

Website MailingStreet Address Meet Period Racing Results Performances Racing Days Purses Paid

Palm Beach Kennel Club Investment Corporation of Palm Beach

Palm Beach County wwwpbkennelclubcom 1111 North Congress Avenue West Palm Beach Florida 33409-6317 7012007 to 6302008

466 Paid Attendance 363 Total Admission Tax

$4821349

Telephone Fax

220086 $12853

5616832222 5614711298

Website Mailing Address Street Address Meet Period Racing ResultsPerformances Racing Days Purses Paid

Pensacola Greyhound Track Inc Escambia County

wwwpensacolagreyhoundparkcom P O Box 12824 Pensacola Florida 32591-2824 951 Dog Track Road Pensacola Florida 32506-8236 7012007 to 6292008

212 Paid Attendance 165 Total Admission Tax

$725502

Telephone Fax

0 $0

8504558595 8504538883

24

Penn Sanford LLC dba Sanford-Orlando Kennel Club Seminole County

See SOKC LLCs contact information for detail Meet Period 7012007 to 6292008

Racing ResultsPerformances 217 Paid Attendance Racing Days 141 Total Admission Tax Purses Paid $784903

32228 $3867

SOKC LLC dba Sanford-Orlando Kennel Club Seminole County

Website wwwfloridagreyhoundracingcom Mailing Address P O Box 50280 Longwood Florida 32752 Street Address 301 Dog Track Road Longwood Florida 32750 Meet Period 11012007 to 5022008 Racing ResultsPerformances 229 Paid Attendance Racing Days 152 Total Admission Tax Purses Paid $838829

TelephoneFax

41031 $0

4078311600 4078313997

Sarasota Kennel Club Inc Sarasota County

Website wwwsarasotakennelclubcom MailingStreet Address 5400 Bradenton Road Sarasota Florida 34234 Meet Period 7022007 to 5032008 Racing ResultsPerformances 352 Paid Attendance Racing Days 219 Total Admission Tax Purses Paid $1399180

TelephoneFax

145858 $3692

9413557744 9413512207

St Johns Greyhound Park Bayard Raceways Inc

St Johns County Website wwwjaxkennelcom Mailing Address P O Box 959 Orange Park Florida 32067-0959 Street Address 6322 Racetrack Road Jacksonville Florida 32259 Meet Period 9052007 to 12032007 and 3122008 to 5262008 at Orange Park Racing ResultsPerformances 192 Paid Attendance Racing Days 143 Total Admission Tax Purses Paid $1900576

Telephone Fax

28853 $133

9046460001 9046460420

Tampa Greyhound Track Associated Outdoor Clubs Inc

Hillsborough County Website wwwtampadogscom Mailing Address P O Box 8096 Tampa Florida 33674-8096 Street Address 8300 North Nebraska Avenue Tampa Florida 33604 Meet Period 7012007 to 8192007 and (8202007 to 12312007 at Derby Lane) Racing ResultsPerformances 227 Paid Attendance Racing Days 163 Total Admission Tax Purses Paid $1796512

Telephone Fax

0 $0

8139324313 8139325048

25

JAI ALAI FRONTON ASSOCIATIONS

Florida was the first state in the nation to conduct jai alai performances with the first fronton being built in 1926 There are currently eight jai alai permitholders operating at six frontons throughout Florida In fact Florida is now the only state where jai alai games are conducted A total of 1094 regular performances including charity and scholarship performances were conducted during this past fiscal year a decrease of 20 percent from the previous fiscal year

During Fiscal Year 20072008 handle wagered at live jai alai performances decreased by 19 percent Intertrack handle wagered on broadcasts of live Florida jai alai performances decreased by 13 percent There are no longer any other states that conduct jai alai therefore there was no simulcast or intertrack simulcast handle Total handle declined by 16 percent for the Florida jai alai industry

Revenue to the state decreased by three percent during Fiscal Year 20072008 The jai alai industry accounted for approximately two percent of Floridarsquos total revenue and five percent of total handle from pari-mutuel performances Permitholders reported paying $7755267 in playersrsquo awards

Total paid attendance decreased by 52 percent from the prior year The division reports only paid attendance and does not include free admissions or complimentary passes in its data

Total Performances 1094 Total Paid Attendance 160960 Total Gaming Days 833 Total Admission Tax $0

Dania Jai Alai A Divison of the Aragon Group

A Boyd Gaming Company Broward County

Website wwwdania-jai-alaicom Mailing Address P O Box 96 Dania Beach Florida 33004 TelephoneStreet Address 301 East Dania Beach Boulevard Dania Beach Florida 33004 Fax Meet Period 12012007 to 6292008 Gaming ResultsPerformances 240 Paid Attendance 0 Racing Days 180 Total Admission Tax $0 Players Awards Paid $1751505

9549272841 9549209095

Ft Pierce Jai Alai Florida Gaming Centers Inc

St Lucie County Website wwwfla-gamingcom TelephoneMailingStreet Address 1750 South Kings Highway Ft Pierce Florida 34945-3099 Fax Meet Period 4042008 to 5312008 Miscellaneous Revenue to State $34919 (See Section 5509511(4) Florida Statutes for detail) Gaming ResultsPerformances 44 Paid Attendance 0 Racing Days 35 Total Admission Tax $0 Players Awards Paid $150000

7724647500 7724640099

Hamilton Jai Alai and Poker Richmond Entertainment Inc

Hamilton County Website wwwhamiltondownsjaialaicom TelephoneMailingStreet Address 6968 US Highway 129 South Jasper Florida 32052 Fax Meet Period 7012007 to 10252007 Gaming ResultsPerformances 100 Paid Attendance 9220 Racing Days 100 Total Admission Tax $0 Players Awards Paid $205191

3866380011 3866380033

26

Miami Jai Alai Florida Gaming Centers Inc

Dade County

Website wwwfla-gamingcom Telephone MailingStreet Address 3500 NW 37th Avenue Miami Florida 33142 Fax Meet Period 11012007 to 5072008

Gaming Results Performances 216 Paid Attendance 23568 Racing Days 162 Total Admission Tax $0 Players Awards Paid $1986750

3056336400 3056347013

Ocala Jai Alai Second Chance Jai Alai LLC

Marion County

Website wwwocalajaialaicom Mailing Address P O Box 580 Orange Lake Florida 32681 Telephone Street Address 4601 NW Highway 318 Reddick Florida 32686 Fax Meet Period 4032008 to 4302008 Miscellaneous Revenue to State $15733 (See Section 5509511(4) Florida Statutes for detail)

Gaming Results Performances 40 Paid Attendance 0 Racing Days 20 Total Admission Tax $0 Players Awards Paid $102869

3525912345 3525913402

Orlando-Seminole Jai Alai Florida Jai Alai Inc Seminole County

Website wwworlandojaialaicom Mailing Address P O Box 300107 Fern Park Florida 32730 Telephone Street Address 6405 South Highway 17-92 Fern Park Florida 32730 Fax Meet Period 1012008 to 3302008 Miscellaneous Revenue to State $44200 (See Section 5509511(4) Florida Statutes for detail)

Gaming Results Performances 81 Paid Attendance 18578 Racing Days 55 Total Admission Tax $0 Players Awards Paid $303775

4073396221 4078314689

Summer Jai Alai Dade County

See Miami Jai Alais contact information for detail Meet Period 7012007 to 10312007 and 5082008 to 6302008 at Miami Jai Alai

Gaming Results Performances 202 Paid Attendance 72605 Racing Days 152 Total Admission Tax $0 Players Awards Paid $1986750

Summersport Enterprises Ltd A Boyd Gaming Company

Broward County

See Dania Jai Alais contact information for detail Meet Period 7012007 to 11302007 at Dania Jai Alai

Gaming Results Performances 171 Paid Attendance 36989 Racing Days 129 Total Admission Tax $0 Players Awards Paid $1268427

27

THOROUGHBRED ASSOCIATIONS

Florida continues to be a premier thoroughbred racing state with four permitholders operating at three tracks located in Central and South Florida A total of 349 regular performances including charity and scholarship performances were conducted during this past fiscal year which reflects no change from the previous fiscal year

During Fiscal Year 20072008 handle on live thoroughbred performances decreased 23 percent and intertrack handle wagered increased eight percent Simulcast handle wagered on broadcasts of performances from outside the state decreased by 26 percent while intertrack simulcast handle increased by seven percent Overall total handle declined by six percent for the Florida thoroughbred industry

Total revenue to the state during Fiscal Year 20072008 decreased six percent from the prior year The thoroughbred industry accounted for approximately 46 percent of Floridarsquos total revenue and 58 percent of total handle from pari-mutuel performances

Total paid attendance decreased by 20 percent from the prior year The division reports only paid attendance and does not include free admissions or complimentary passes in its data

Total Performances 349 Total Paid Attendance 252673 Total Racing Days 352 Total Admission Tax $53505

Calder Race Course Inc Dade County

Website wwwcalderracecoursecom Mailing Address P O Box 1808 Miami Florida 33055-0808 Street Address 2101 NW 27th Avenue Miami Florida 33056

Meet Period 7012007 to 10142007 and 4252008 to 6302008 Racing ResultsPerformances 109 Paid Attendance Racing Days 109 Total Admission Tax Purses Paid $27295808

Telephone Fax

74495 $15588

3056251311 3056202569

Gulfstream Park Racing Association Inc Broward County

Website wwwcasinoatgulfstreamcomhomehtml MailingStreet Address 901 South Federal Highway Hallandale Beach Florida 33009 Meet Period 1032008 to 4202008 Racing ResultsPerformances 86 Paid Attendance Racing Days 89 Total Admission Tax Purses Paid $30309087

Telephone Fax

0 $0

9544547000 9544546479

Tampa Bay Downs Inc Hillsborough County

Website wwwtampabaydownscom Mailing Address P O Box 2007 Oldsmar Florida 34677 Street Address 11225 Race Track Road Tampa Florida 33626 Meet Period 12082007 to 5042008 Racing ResultsPerformances 94 Paid Attendance Racing Days 94 Total Admission Tax Purses Paid $15474950

Telephone Fax

139683 $30326

8138554401 8132611961

Tropical Park Inc Dade County

See Calders contact information for detail Meet Period 10152007 to 1022008 at Calder Race Course Racing ResultsPerformances 60 Paid Attendance Racing Days 60 Total Admission Tax Purses Paid $12330361

38495 $7591

28

29

HARNESS ASSOCIATIONS

Pompano Park is the only permitholder currently conducting harness horse racing performances in the State of Florida A total of 158 regular performances including charity and scholarship performances were conducted during this past fiscal year a decrease of nine percent from the previous fiscal year

During Fiscal Year 20072008 handle wagered at live harness performances decreased by 12 percent Intertrack handle wagered on broadcasts of live Florida harness performances decreased by 15 percent Simulcast handle wagered on broadcasts of performances from outside the state decreased by 13 percent while intertrack simulcast handle decreased by 13 percent Overall total handle decreased by 13 percent for the Florida harness industry

Total revenue to the state during Fiscal Year 20072008 decreased by nine percent from the prior year The harness industry accounted for approximately six percent of Floridarsquos total revenue and six percent of total handle from pari-mutuel performances

The division reports only paid attendance and does not include free admissions or complimentary passes in its data

Total Performances 158 Total Paid Attendance 0

Total Racing Days 158 Total Admission Tax $0

Isle Casino and Racing at Pompano Park PPI Inc

Broward County

Website wwwtheislepompanoparkcomhomephp Telephone 9549722000 MailingStreet Address 1800 SW Third Street Pompano Beach Florida 33069 Fax 9549780377 Meet Period 7012007 to 6302008

Racing ResultsPerformances 158 Paid Attendance 0 Racing Days 158 Total Admission Tax $0 Purses Paid $12739946

SUMMARY

PARI-MUTUEL INDUSTRY

During Fiscal Year 20072008 the total handle wagered for all classes exceeded $13 billion a decrease of nine percent from the prior fiscal year Total pari-mutuel performances including charity and scholarship performances conducted during Fiscal Year 20072008 decreased by 10 percent from the previous fiscal year

The state realized revenue from regular performances of approximately $25 million a decrease of seven percent from the prior fiscal year Of the $25 million collected greyhound permitholders accounted for 46 percent thoroughbreds for 46 percent harness for 6 percent and jai alai for 2 percent

Total paid attendance decreased 40 percent from the prior year The division reports only paid attendance and does not include free admission or complimentary passes in its data

HORSE RACING

Promotional Programs for Florida-Bred Horses

Florida breeder promotions and award programs are administered by private breeders and owners associations organized to promote ownership and breeding of race horses in the State of Florida Each association conducts its own campaign to enhance the horse breeding industry in the state and provides breeders and owners awards of up to 20 percent of announced gross purses The Florida Standardbred Breeders and Owners Association is funded by the breaks and uncashed tickets from live performances and one percent of the intertrack handle The Quarter Horse Breeders Association is funded by the breaks and the uncashed tickets from live races and one percent of the live and intertrack handle The Florida Thoroughbred Breeders and Ownersrsquo Association awards program is funded by 0955 percent of the live simulcast and intertrack handle as well as 3475 percent of the gross revenue from out-of-state wagers on Florida races

To date the Florida thoroughbred breeding industry has produced 45 national champions including Skip Away the 1998 North American Horse of the Year and Affirmed the last horse to have won the Triple Crown (1978) In 2005 Florida-bred ldquoAfleet Alexrdquo captured two-thirds of the Triple Crown winning the Preakness Stakes (G1) and Belmont Stakes (G1) The industry boasts 110 Florida-bred millionaires 19 classic winners (Kentucky Derby Preakness Stakes and Belmont Stakes) and 20 Breeders Cup Day champions

The Florida Thoroughbred Breedersrsquo and Ownersrsquo Association funds the Florida-bred Stakes Program which is implemented at Floridas thoroughbred racetracks In addition Florida-breds won 346 stakes races including 68 graded stakes and earned more than $41 million in stakes purses Florida-breds banked in excess of $194 million in total North American purse money Through a percentage of pari-mutuel handle Florida thoroughbred permitholders contributed $9542882 to the Florida Thoroughbred Breedersrsquo and Ownersrsquo Association during Fiscal Year 20072008 The FTBOA paid out $5941304 in Breedersrsquo Awards $567000 in Stallion Ownersrsquo Awards and $2112650 through the Florida-bred Stakes Program The Florida-bred Stakes Program includes ldquoThe Sunshine Millionsrdquo at Gulfstream Park ldquoThe Florida Millionrdquo at Calder Race CourseTropical Park ldquoFlorida Cup Dayrdquo at Tampa Bay Downs and additional funds for supplements to Florida-bred Preferred Stakes Races during the CalderTropical and Tampa Bay Downsrsquo meets

The Florida Standardbred Breeders and Owners Association a non-profit organization and the recognized representative of horsemen in the state of Florida is the designated association for the allocation and distribution of funds for Florida-bred Standardbred racing Promotional activities include providing breeder and stallion awards for eligible Florida-bred horses during Pompano Parks 20072008 meet as well as awards for Florida Breeders Stakes races A series of races and awards were also provided for two and three-year-old standardbreds to prepare for the winter meet at Pompano Park The total amount of funds collected and distributed to the Florida Standardbred horsemen throughout the year exceeded $1600000

Note Promotional program information is provided by respective Breeders and Owners Associations

30

UNIVERSITY OF FLORIDA COLLEGE OF VETERINARY MEDICINE RACING LABORATORY

The University of Florida College of Veterinary Medicine Racing Laboratory detects and identifies any drug medication stimulant depressant hypnotic local anesthetic or drug-masking agent prohibited in the blood urine or other bodily fluids of racing horses and greyhounds collected by the Division

During Fiscal Year 20072008 the laboratory received and processed 82763 samples that resulted in 537014 analyses The vigilant monitoring of samples by the laboratory serves to deter the illegal use of drugs in racing animals in Florida

Horse UrineBlood Greyhound Urine 1 Investigative Samples Received 18509 64254 3

2Samples Analyzed 18573 29320 3 Number of Analyses 293371 243643 7 Positives 102 46 NA

1 Quantity Not Sufficient For Testing (QNS) 34798 (542) 2 The Samples Analyzed number for horses is larger than the Samples Received number due to the carryover of samples received in June 2007 that are analyzed in July of the next fiscal year

DRUG POSITIVES FOR FISCAL YEAR 20072008

Types of Positives (ARCI Drug Class) Horse Greyhound Acepromazine Metabolite (3) 12 0 Acepromazine Metabolites (3) Butorphanol (3) 1 0 Albuterol (3) 2 0 Aminorex Levamisole Levamisole metabolite 0 1 Benzoylecgonine (1) 1 8 Butorphanol (3) 3 0 Caffeine (2)Theophylline (3) 2 0 Caffeine (2) Theophylline (3) Butorphanol (3) 1 0 Caffeine (2)Theophylline (3) Theobromine (4) 5 0 Cimetidine (5) 4 0 Clenbuterol (3) 9 0 Dimethyl Sulfoxide (5) 5 9 Gamma-Hydroxphenylbutazone (NA) 0 9 Gamma-Hydroxphenylbutazone (NA) Phenylbutazone (NA) Oxyphenbutazone (4) 0 3 Glycopyrrolate (3) 5 0 Ipratropium (3) 2 0 Lidocaine (2) 0 1 Lidocaine (2) 3-Hydroxylidocaine Monoethyl-glycinesylidine 1 0 Lidocaine (2) 3amp4-Hydroxylidocaine Monoethyl-glycinesylidine 0 1 Methocarbamol (4) 0 1 Methocarbamol (4) Guaifenesin (4) 2 0 Naproxen (4) 1 0 Oxilofrine 4 0 Pentoxifylline (4) 1 0 Phenylbutazone (NA)Oxyphenbutazone (4) 37 1 Procaine (3) 0 5 Ranitidine (5) 4 0 Theobromine (4) 0 7 TOTALS 102 46

Class (1) Drugs that have the highest potential to affect performance and have no generally accepted medical use in the racing animal

Class (2) Drugs that have a high potential to affect performance but less of a potential than drugs in Class I Class (3) Drugs that may or may not have generally accepted medical use in the racing animal but the pharmacology of which

suggests less potential to affect performance than drugs in Class 2

Class (4) Includes therapeutic medications that would be expected to have less potential to affect performance than those in Class 3 Class (5) Includes therapeutic medications for which concentration limits have been established by the racing jurisdictions as well as

certain miscellaneous agents and other medications as determined by the regulatory bodies

31

FIN

AN

CIA

L S

TATE

ME

NTS

DIVISION OF PARI-MUTUEL WAGERING SUMMARY OF STATE REVENUE FROM PARI-MUTUEL CARDROOM

AND SLOT ACTIVITIES FISCAL YEAR 20072008

State Revenue From Regular Performances Tax on Attendance $ 116982 Daily License Fees 3882120 Tax on Handle 19110317

State Revenue From Pari-Mutuel Performances $ 23109419

Other State Revenue Occupational Licenses $ 627372 Fingerprint Fees 281045 Escheated Tickets From Greyhound and Jai Alai (1) 1470310 Racing Scholarship Funds (1) 3303 PMW Trust Fund - Drug Fines 25975 Miscellaneous Revenue 104013 General Revenue Fund - Other Fines 36290

Other State Revenue $ 2548308

Total Pari-Mutuel State Revenue $ 25657727

State Revenue From Cardrooms Table Fees $ 875000 Gross Receipts(2) 9086385 Occupational Licenses 131741

Total State Revenue From Cardrooms $ 10093126

State Revenue From Slots CompulsiveAddictive Gambling Fee $ 750000 Facility License Fee 9000000 Slot Taxes(3)(4) 122891732 Fingerprint Fees 9678 Occupational Licenses 309920 Miscellaneous Revenue 4561 Miscellaneous Fines 60000

Total State Revenue From Slots $ 133025891

Total State Revenue Generated(5) $ 168776744

(1) Escheated tickets from greyhound racing and jai alai gaming and Racing Scholarship Funds are distributed to the Department of Education

(2) One-half of cardroom gross receipts is deposited into General Revenue (3) Slot taxes are distributed to the Department of Education (4) Pompano Park has requested a refund of $23 million for overpayment of Slot taxes for Fiscal

Year 20072008 Refund has been requested and will be processed by the Department of Education in Fiscal Year 20082009

(5) Total revenue and components thereof generated is on the accrual basis of accounting Total revenue and components thereof as as shown in the financial statements on page 34 is on the cash basis of accounting

32

DEPARTMENT OF BUSINESS amp PROFESSIONAL REGULATION DIVISION OF PARI-MUTUEL WAGERING

BALANCE SHEET SPECIAL REVENUE FUND

FOR FISCAL YEAR ENDED JUNE 30 2008

ASSETS2008 2007

Cash Cash with State Treasurer Investments at cost Accounts receivable Allowance for uncollectibles Interest receivable Due from state funds

$ 8782450 130253048 614648452 370224565

(47367) 3214765

11039242

$ 12865700222813082

2974720047251866437

(403691)75307163230584

TOTAL ASSETS $ 1138115155 $ 3472622875

LIABILITIES amp FUND EQUITY Liabilities Accounts payable Accrued salaries Due to other funds Due to other state agencies Due to general revenue Compensated Absences Deferred revenues

$ 31462691 5343391

19860800 6908508

72185753 352080

-

$ 2451476432118280

5007001118617783905919

130600-

Total Liabilities 136113223 152356440

Fund Equity Unreserved 1002001932 3320266435

Total Fund Equity 1002001932 3320266435

TOTAL LIABILITIES amp FUND EQUITY $ 1138115155 $ 3472622875

The financial statements and notes are for informational purposes only

33

DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION DIVISION OF PARI-MUTUEL WAGERING

STATEMENT OF REVENUES EXPENDITURES amp CHANGES IN FUND BALANCE - BUDGET amp ACTUAL SPECIAL REVENUE FUND

FOR FISCAL YEAR ENDED JUNE 30 2008

FINAL 2008 2007 BUDGET ACTUAL VARIANCE ACTUAL

REVENUES Fees Charges Commissions and Sales $ 1462968000 $ 1510423993 $ 47455993 $ 1848846680 Licenses and Permits 88230000 75755065 (12474935) 77772299 Taxes 14652040100 14709972807 57932707 7556712852 Fines Forfeits Judgments and Settlements 4117800 8773932 4656132 10192871 Interest and Dividends Net 53744700 60790502 7045802 96755032 Transfers In - - - 3230584 Miscellaneous Receipts 7506100 12204044 4697944 9178523

Total Revenues 16268606700 16377920343 109313643 9602688841

EXPENDITURES CURRENT OPERATING Salaries 579678900 533903674 45775226 463518647 Other Personal Services 184418800 168853792 15565008 178434171 Other Operating Expenditures 97523500 84325982 13197518 72283850 Operation of Motor Vehicles 5500000 4847937 652063 2585300 Risk Management 16085600 16085600 21327300 GampAState University System - - - 30000000 State Attorney-Slots 23188500 - 23188500 -Tax Collection Equalization 72500 - 72500 -PMW Lab Services 236000000 236000000 - 236000000 PMW Compliance System 29647600 29647600 - 28524598 TrDMSHR SVCSSTW Contract 5828400 - 5828400 5785000 Cardroom Tax Distribution 85500000 67702156 17797844 55541702 Compulsive Gambling Prevention 141337500 125960114 15377386 88470124 OPERATING CAPITAL OUTLAY 4283200 3877015 406185 2830286 Acquisition of Motor Vehicles 7885000 7885000 - 2870000 Assessment for Fingerprinting 65988000 29746050 36241950 38680327 Service Charge to General Revenue 370000000 293760648 76239352 334561292 Refunds 120000000 6209831 113790169 502671 Transfer to FDLE Slots Investigation 321759200 310000000 11759200 291580000 Transfers to Other Funds 17917534500 12439618141 5477916359 4975167341 Transfers to General Revenue 5340000000 4350000000 990000000 846632576

Total Expenditures 25552231200 18692337940 6859893260 7675295185

Excess (Deficiency) of Revenues Over (9283624500) (2314417597) 6969206903 1927393656 (Under) Expenditures

FUND BALANCE JULY 1 2007 - 3316419529 3316419529 1392872779

FUND BALANCE JUNE 30 2008 $ (9283624500) $ 1002001932 $ 10285626432 $ 3320266435 (1) (1)

(2) (1) Does not include budget of $ 45000000 for category 190000 Investments Actual expenditures for category 190000 were

closed into the investment account (2) An adjustment of $3846906 was made to the beginning fund balance due to adjustments made by the Department

of Financial Services The financial statements and notes are for informational purposes only

34

C

AR

DR

OO

M P

AR

I-MU

TUE

L A

ND

SLO

T S

TATU

TE M

ATR

IX

STATUTE TOPIC GREYHOUND JAI ALAI THOROUGHBRED HARNESS QUARTER HORSE

FEES

Daily License Fees On Live

On-track Handle

$80 per race 5500951(1)(a) $40 per game 5500951(1)(a) $100 per race 5500951(1)(a) $100 per race 5500951(1)(a) $100 per race 5500951(1)(a)

Daily License Fees On

Simulcast Handle

$80 per race but not to exceed $500 per day 5500951(1)(a)

$40 per game but not to exceed $500 per day 5500951(1)(a)

$100 per race but not to exceed $500 per day 5500951(1)(a)

$100 per race but not to exceed $500 per day 5500951(1)(a)

$100 per race but not to exceed $500 per day 5500951(1)(a)

Cardroom Table Fees

Annual fee for each facility is $1000 for each table to be operated at the cardroom 849086(5)(d)

Annual fee for each facility is $1000 for each table to be operated at the cardroom 849086(5)(d)

Annual fee for each facility is $1000 for each table to be operated at the cardroom 849086(5)(d)

Annual fee for each facility is $1000 for each table to be operated at the cardroom 849086(5)(d)

Annual fee for each facility is $1000 for each table to be operated at the cardroom 849086(5)(d)

TAXES

Tax On Admissions

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a)

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a)

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a)

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a)

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a)

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c)

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c)

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c)

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c)

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c)

15 of admission charge or 10 cents whichever is greater for entrance to the cardroom This tax only applies if a separate admission fee is charged for entry into the cardroom facility If a single admission fee is charged allowing entry to both or either the pari-mutuel facility and the cardroom facility the tax is payable only once and shall be payable pursuant to Chapter 550 849086(13)(b)

15 of admission charge or 10 cents whichever is greater for entrance to the cardroom This tax only applies if a separate admission fee is charged for entry into the cardroom facility If a single admission fee is charged allowing entry to both or either the pari-mutuel facility and the cardroom facility the tax is payable only once and shall be payable pursuant to Chapter 550 849086(13)(b)

15 of admission charge or 10 cents whichever is greater for entrance to the cardroom This tax only applies if a separate admission fee is charged for entry into the cardroom facility If a single admission fee is charged allowing entry to both or either the pari-mutuel facility and the cardroom facility the tax is payable only once and shall be payable pursuant to Chapter 550 849086(13)(b)

15 of admission charge or 10 cents whichever is greater for entrance to the cardroom This tax only applies if a separate admission fee is charged for entry into the cardroom facility If a single admission fee is charged allowing entry to both or either the pari-mutuel facility and the cardroom facility the tax is payable only once and shall be payable pursuant to Chapter 550 849086(13)(b)

15 of admission charge or 10 cents whichever is greater for entrance to the cardroom This tax only applies if a separate admission fee is charged for entry into the cardroom facility If a single admission fee is charged allowing entry to both or either the pari-mutuel facility and the cardroom facility the tax is payable only once and shall be payable pursuant to Chapter 550 849086(13)(b)

Tax On Cardroom Gross Receipts

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts 849086(13)(a)

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts 849086(13)(a)

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts 849086(13)(a)

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts 849086(13)(a)

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts 849086(13)(a)

This matrix represents a summary of 2007 Statutes Please refer to the cite noted by statutory topic for specific language governing pari-mutuel wagering

35

STATUTE TOPIC GREYHOUND JAI ALAI THOROUGHBRED HARNESS QUARTER HORSE

Tax On Live On-track Handle

55 of handle except for charity perfomances which is 76 of handle 5500951(3)(b)1

Effective July 1 2000 a permitholder may not be taxed at a higher rate than 2 5500951(3)(d)

05 of handle 55009515(2)(a) 05 of handle 55009512(2)(a) 1 of handle 5500951(3)(a)

Tax On Simulcast Handle

Allows permitholders to receive greyhound races from out-of-state and are subject to taxation under 5500951 and 55009511 5503551(4)

Allows permitholders to receive jai alai games from out-of-state and are subject to taxation under 5500951 and 55009511 5503551(4)

Allows permitholders to receive horse races from out-of-state and are subject to taxation under 5500951 55009512 and 55009515 5503551(3) through 5503551(3)(c)

Allows permitholders to receive horse races from out-of-state and are subject to taxation under 5500951 55009512 and 55009515 5503551(3) through 5503551(3)(c)

Allows permitholders to receive horse races from out-of-state and are subject to taxation under 5500951 55009512 and 55009515 5503551(3) through 5503551(3)(c)

Tax On Intertrack and Intertrack

Simulcast Handle

55 of intertack and intertrack simulcast handle except for the intertrack handle from charity performances at a guest track within the market area of the host the tax is 76

71 of intertrack and intertrack simulcast handle 5500951(3)(b)2 and 5500951(3)(c)1

2 of intertrack handle 5500951(3)(c)1

33 of intertrack handle 5500951(3)(c)1

2 of intertrack handle 5500951(3)(c)1

5500951(3)(b)1 and 5500951(3)(c)1

05 of intertrack and intertrack simulcast handle if the guest is located outside market area of host and within market area of thoroughbred track conducting a live meet 5500951(3)(c)1

39 of intertrack and intertrack simuclast handle for permitholders located in an area of the state where there are only 3 greyhound permitholders located in 3 contiguous counties 5500951(3)(c)2

39 of intertrack and intertrack simulcast handle for greyhound permitholders located in the same market area as specified in 550615(6) or (9) 5500951(3)(c)2

05 of intertrack and intertrack simulcast handle if the guest is located outside market area of host and within market area of thoroughbred track conducting a live meet 5500951(3)(c)1

33 of intertrack and intertrack simulcast handle if permitholder restricted from operating live on a year-round basis and tax paid on intertrack handle exceeds that paid during 9293 State Fiscal Year 55009511(3)(a)

61 of intertrack and intertrack simulcast handle for jai alai permitholders located in the market area as specified in 550615(6) or (9) until the tax paid on intertrack handle in the current state fiscal year exceeds that paid during 9293 State Fiscal Year then tax on handle is 23 5500951(3)(c)2

24 of intertrack simulcast handle 5500951(3)(c)1 and 55009515(5)

05 of intertrack and intertrack simulcast handle if host and guest are thoroughbred permitholders or if the guest is located outside market area of host and within market area of thoroughbred track conducting a live meet 5500951(3)(c)1

05 of intertrack simulcast handle if guest track is a thoroughbred track located more than 35 miles from host track 55009515(5)

15 of intertrack simulcast handle 5500951(3)(c)1

05 of intertrack and intertrack simulcast handle if the guest is located outside market area of host and within market area of thoroughbred track conducting a live meet 5500951(3)(c)1

24 of intertrack simulcast handle 5500951(3)(c)1 and 55009515(5)

05 of intertrack and intertrack simulcast handle if the guest is located outside market area of host and within market area of thoroughbred track conducting a live meet 5500951(3)(c)1

OUTS (ESCHEATS)

Live On-track Handle

Paid to the State of Florida 5501645(2) Paid to the State of Florida 5501645(2) Retained by permitholder 5502633(3) Paid to Florida Standardbred Breedersrsquo and Ownersrsquo Association (FSBOA) 55026165(1) and 5502633(2)(a)

Paid to Florida Quarter Horse Breedersrsquo and Owners Association (FQHBOA) 55026165(1) and 5502633(2)(b)

Escheats from Arabian races are paid to Florida Arabian Horse Racing Promotion Fund 5502633(2)(c)

This matrix represents a summary of 2007 Statutes Please refer to the cite noted by statutory topic for specific language governing pari-mutuel wagering

36

STATUTE TOPIC GREYHOUND JAI ALAI THOROUGHBRED HARNESS QUARTER HORSE

TAX CREDITS amp EXEMPTIONS

(excluding charity performances

unless otherwise

Tax exemption of $360000 per state fiscal year or $500000 for 3 permitholders that held a full live schedule in 1995 and closest to another state authorizing greyhound racing

A permitholder that has incurred tax on handle and admissions that exceeds its operating earnings is entitiled to credit the excess amount of taxes against its next ensuing meets 55009511(1)(b)

Permitholders are allowed a credit of up to 1 of the paid taxes for the previous taxable year The credit if taken is applied against taxes on live handle due for a taxable year under this section and

noted) 55009514(1) is paid directly to the Jockeys Guild by the permitholders 55009515(6)

Tax credit each state fiscal year equal to daily license fee on live races in previous state fiscal year 5500951(1)(a)

Allows each permitholder that cannot utilize the full amount of the tax exemption or daily license fee tax credit to transfer the unused portion to a greyhound permitholder acting as a host track for intertrack wagering 5500951(1)(b)

Tax credit each state fiscal year in an amount equal to the amount remitted in escheated tickets in prior state fiscal year 5501647

Tax credit each state fiscal year equal to 25 of amount remitted in escheated tickets in prior state fiscal year Funds equal to the tax credit shall be paid by the permitholder to the National Association of Jai Alai Frontons 5501646

$30000 per performance exemption if live handle during the preceding state fiscal year was less than $15 million This exemption applies to charity performances 55009511(2)(a)1

A permitholder conducting fewer than 100 performances in any calendar year shall pay to the state the same aggregate amount of daily license fees on live games admissions tax and tax on live handle as that paid during the most recent prior calendar year in which at least 100 live performances were conducted 55009511(4)

CHARITY PERFORMANCES

Maximum of 5 days 5500351(1)

Permitholders are allowed to conduct 1 additional day to be designated as ldquoGreyhound Adopt-A-Pet Day Proceeds are paid to bona fide organizations that promote the adoption of greyhounds 5501648(2)

Maximum of 5 days 5500351(1)

Permitholders are allowed to conduct 2 additional performances known as ldquoRetired Jai Alai Playersrsquo Charity Dayrdquo for a fund to benefit retired jai alai players 5500351(8)

Maximum of 5 days 5500351(1)

One additional scholarship day to tracks located in Hillsborough County for the benefit of Pasco-Hernando Community College 5500351(6)(a) and 5500351(6)(b)

Maximum of 5 days 5500351(1) Maximum of 5 days 5500351(1)

Permitholders shall pay from any source including charity performances not less than 10 of tax credit from escheated tickets to a bona fide greyhound adoption program 5501647

This matrix represents a summary of 2007 Statutes Please refer to the cite noted by statutory topic for specific language governing pari-mutuel wagering

37

STATUTE TOPIC STATUTE REFERENCE SUMMARY

FEES

Slot License Fee 551106(1)(a) FS Annual fee for each slot machine facility is $3 million paid with the initial license application and annuall thereafter on the anniversary date of the issuance of the initial license

Compulsive or Addictive Gambling Prevention Program Fee 551118(3) FS Annual fee for each slot machine facility is $250000 paid at the same time the annual

license fee is due and annual thereafter

TAXES

Tax on Slot Revenue 551106(2)(a) and 551006(3) FS

50 of slot machine revenues which is the total of all cash and property received by the slot machine licensee from the operation of slot machines less the amount of cash cash equivalents credits and prized paid to winners of slot machine gaming shall be remitted by 3 pm Wednesday for the preceeding week ending Sunday

FINES

Failure to Pay Slot Tax Fine 551106(4) FS Up to $10000 for each day tax payment is not remitted timely

Civil Fine 551107(11) FS The division may impose a civil fine of up to $5000 fpr each violation of this chapter or the rules of the division

False Statement Fine 551109(1) FS

Up to a $10000 fine or civil penalty for any person who knowingly makes or causes to be made or aids assists or procures another to make a false statement in any report disclosure application or any document required under Chapter 551 or any rule adopted under Chapter 551

Unauthorized Possession of Slot Machines Fine 551109(2) FS

Up to a $10000 administrative fine or civil penalty for any person who possesses a slot machine without the license required by Chapter 551 or who possesses a slot machine at any location other than at the slot machines licensees facility

PENALTIES

Slot Machine Licensee Civil Penalities 551117 FS Up to a $100000 civil penalty for each count or separate offense against the slot machine

licensee for violation of Chapter 551 or any rule adopted by the division

This matrix represents a summary of 2008 Statutes Please refer to the cite noted by statutory topic for specific language governing pari-mutuel wagering

38

  • Table of Contents 2007-2008pdf
  • Overview 2007-2008pdf
  • Division Overview 2007-2008 (2-4-09)pdf
    • THE DIVISION OF PARI-MUTUEL WAGERING
    • OFFICE OF AUDITING
    • OFFICE OF OPERATIONS
    • OFFICE OF REVENUE AND FINANCIAL ANALYSIS
      • Events Shaping 2007-2008pdf
        • Events Shaping the 20072008 RacingGaming Season in Florida
          • Fiscal Years Comparative Data 2007-2008pdf
            • Total Paid
            • Total
            • Pari-Mutuel
            • Handle
            • State Revenue
            • as a Percent
            • of Handle
              • PMW Graphs 2007-2008pdf
              • PMW Handle Statistics 20072008pdf
              • Guest Handle by Host 2007-2008pdf
              • Charity-scholarship 2007-2008pdf
                • RACING SCHOLARSHIP TRUST FUND
                • ABANDONED WINNING TICKETS
                  • Cardroom Statistics 2007-2008pdf
                    • Sheet1
                      • Cardroom Revenue 20072008pdf
                      • Slot Comparative Data 2007-2008 (12-15-08)pdf
                      • Slot Revenue Per Machine 0708pdf
                        • TOTAL LINE (3)
                          • Facilities Map with 21 cardrooms (As of 11-18-08)pdf
                          • Permitholder Contact amp Operating In 77th annual rpt (as of 12-24-08)pdf
                          • Promotional Programs for FL Horses 20072008docpdf
                          • Drug Positives Data 2007-2008pdf
                            • Sheet1
                              • State Revenue Summary 0708pdf
                                • 20062007
                                  • Financial Statements (Page 1) 20072008pdf
                                  • Financial Statements (Page 2) 20072008pdf
                                  • PMW Statute Matrix 2007-2008pdf
                                  • Slot Statute Matrix 2007-2008pdf
                                    • Sheet1
                                      • Events Shaping 2007-2008pdf
                                        • Events Shaping the 20072008 RacingGaming Season in Florida
                                          • Events Shaping 2007-2008pdf
                                            • Events Shaping the 20072008 RacingGaming Season in Florida
                                              • Division Overview 2007-2008 (2-23-09)pdf
                                                • THE DIVISION OF PARI-MUTUEL WAGERING
                                                • OFFICE OF AUDITING
                                                • OFFICE OF OPERATIONS
                                                • OFFICE OF REVENUE AND FINANCIAL ANALYSIS
Page 17: Florida Departmentof Busines Division of Pari-Mutuel ......jai alai games, and cardroom poker games. Additionally, slot machine gaming at pari-mutuel facilities is ... is intended

COMPONENTS OF PARI-MUTUEL HANDLE FROM PERFORMANCES

Fiscal Year 20072008

Greyhound Racing Associations Bet Miami Greyhounds Daytona Beach Kennel Club Inc Derby Lane Ebro Dog Track Flagler Greyhound Track Jacksonville Kennel Club Inc Jefferson County Kennel Club Inc Mardi Gras Racetrack and Gaming Center Melbourne Greyhound Park LLC Naples-Ft Myers Greyhound Track Orange Park Kennel Club Inc Palm Beach Kennel Club Penn Sanford LLC dba Sanford-Orlando Kennel Club Pensacola Greyhound Track Inc SOKC LLC dba Sanford-Orlando Kennel Club Sarasota Kennel Club Inc St Johns Greyhound Park Tampa Greyhound Track

Total Greyhound Tracks

Jai Alai Frontons Dania Jai Alai Ft Pierce Jai Alai Hamilton Jai Alai and Poker Miami Jai Alai Ocala Jai Alai Orlando-Seminole Jai Alai Summer Jai Alai Summersport Enterprises Ltd

Total Jai Alai Frontons

Thoroughbred Racing Associations Calder Race Course Inc Gulfstream Park Racing Association Inc Tampa Bay Downs Inc Tropical Park Inc

Total Thoroughbred Tracks

Harness Racing Associations Isle Casino and Racing at Pompano Park

TOTAL FOR ALL TRACKS AND FRONTONS

Permitholder Daily Revenues From

License Tax on Total Paid Pari-Mutuel Public Fee Handle To Charities Handle Pool

$157860 $557835 $46373 $3876890 $15130795 80000 115146 41250 3805493 10349152 88000 555840 211294 11145469 38266449

264480 172623 22216 851124 3006195 372100 992214 37588 5301141 21930356 50240 305108 186196 5308979 18720666

206480 104677 9533 364141 1587986 98720 347606 47543 4316571 15154299 18800 2144 2858 81254 259326

253680 980923 94205 7281190 28498722 13200 0 138830 5113310 16853836

328900 2365688 153267 18307505 68041622 2080 1780 0 1231564 4135228

87200 72335 0 692751 2462394 11200 0 31056 1282295 4427694 81760 148147 49764 2490255 9312555

122740 829104 164593 7692885 28166381 106000 638687 145493 6237388 22738813

$2343440 $8189857 $1382059 $85380205 $309042469

$130840 $0 $5160 $4294146 $13380674 14080 0 2 87947 267669 32000 0 0 (30711) 3281

118800 0 8100 4751344 13424214 13840 0 0 45509 160224 45880 0 2170 404278 1483017

111120 0 12083 4286504 12591640 93320 0 3243 3021542 9903662

$559880 $0 $30758 $16860559 $51214381

$204700 $4219367 $358053 $61841304 $247966283 136800 2207273 238706 42628999 157782609 173500 1815338 129183 25238099 100212769 103200 1740114 287786 27560457 111094972

$618200 $9982092 $1013728 $157268859 $617056633

360600 938368 25141 17737336 63907939

$3882120 $19110317 $2451686 $277246959 $1041221422

Total Handle

$19769753 14391041 50267052 4316638

28633399 24571189 2272817

19964739 364382

37108720 22119176 89196982 5370652 3314680 5752245

12082481 36975703 29866381

$406338030

$17810820 369698

4570 18302458

219573 1935345

17001347 13021767

$68665578

$314589707 202994387 127568889 140786529

$785939512

82969384

$1343912504

11

TOTAL STATE REVENUE FROM PERFORMANCES

ITW ITW SIM CHARITY

PERFORMANCES Daily Total Live Daily Total Simulcast Daily TOTAL TAXES

Fiscal Year 20072008 Tax on License Taxes and License Taxes and License and FEES Handle Fee Fees Collected Fee Fees Collected Fee COLLECTED

Greyhound Racing Associations Bet Miami Greyhounds $125816 $93440 $219256 $217114 $56000 $273114 $149645 $65260 $8420 $715695 Daytona Beach Kennel Club Inc 76519 66080 142599 0 0 0 38627 0 13920 195146 Derby Lane 232337 74080 306417 0 0 0 323503 0 13920 643840 Ebro Dog Track 172623 252240 424863 0 0 0 0 0 12240 437103 Flagler Greyhound Track 264729 237840 502569 325439 125500 450939 384364 17682 8760 1364314 Jacksonville Kennel Club Inc 93588 37040 130628 0 0 0 211520 0 13200 355348 Jefferson County Kennel Club Inc 104677 200240 304917 0 0 0 0 0 6240 311157 Mardi Gras Racetrack and Gaming Center 89049 62720 151769 112358 27500 139858 107298 38901 8500 446326 Melbourne Greyhound Park LLC 2144 14000 16144 0 0 0 0 0 4800 20944 Naples-Ft Myers Greyhound Track 608566 240960 849526 0 0 0 372357 0 12720 1234603 Orange Park Kennel Club Inc 0 0 0 0 0 0 0 0 13200 13200 Palm Beach Kennel Club 1092958 314480 1407438 258 500 758 1272472 0 13920 2694588 Penn Sanford LLC dba Sanford-Orlando Kennel Club 1780 2080 3860 0 0 0 0 0 0 3860 Pensacola Greyhound Track Inc 72335 87200 159535 0 0 0 0 0 0 159535 SOKC LLC dba Sanford-Orlando Kennel Club 0 0 0 0 0 0 0 0 11200 11200 Sarasota Kennel Club Inc 148147 72800 220947 0 0 0 0 0 8960 229907 St Johns Greyhound Park 257580 108960 366540 62 80 142 571424 38 13700 951844 Tampa Greyhound Track 276322 92080 368402 0 0 0 362365 0 13920 744687

Total Greyhound Tracks $3619170 $1956240 $5575410 $655231 $209580 $864811 $3793575 $121881 $177620 $10533297

Jai Alai Frontons Dania Jai Alai $0 $128760 $128760 $0 $0 $0 $0 $0 $2080 $130840 Ft Pierce Jai Alai 0 13440 13440 0 0 0 0 0 640 14080 Hamilton Jai Alai and Poker 0 32000 32000 0 0 0 0 0 0 32000 Miami Jai Alai 0 117680 117680 0 0 0 0 0 1120 118800 Ocala Jai Alai 0 13840 13840 0 0 0 0 0 0 13840 Orlando-Seminole Jai Alai 0 42480 42480 0 0 0 0 0 3400 45880 Summer Jai Alai 0 110000 110000 0 0 0 0 0 1120 111120 Summersport Enterprises Ltd 0 92280 92280 0 0 0 0 0 1040 93320

Total Jai Alai Frontons $0 $550480 $550480 $0 $0 $0 $0 $0 $9400 $559880

Thoroughbred Racing Associations Calder Race Course Inc $104359 $108300 $212659 $360227 $85500 $445727 $357344 $3397437 $10900 $4424067 Gulfstream Park Racing Association Inc 189920 77100 267020 144763 52000 196763 538374 1334216 7700 2344073 Tampa Bay Downs Inc 119157 93600 212757 55058 71500 126558 447166 1193957 8400 1988838 Tropical Park Inc 67324 57900 125224 120466 37000 157466 221120 1331204 8300 1843314

Total Thoroughbred Tracks $480760 $336900 $817660 $680514 $246000 $926514 $1564004 $7256814 $35300 $10600292

Harness Racing Associations Isle Casino and Racing at Pompano Park 42939 172500 215439 122277 179500 301777 142554 630598 8600 1298968

$4142869 $3016120 $7158989 $1458022 $635080 $2093102 $5500133 $8009293 $230920 $22992437

LIVE SIMULCAST

Tax on Handle

TOTAL FOR ALL TRACKS AND FRONTONS

Tax on Handle

Tax on Handle

12

~~ TOTAL REGULAR AND CHARITYSCHOLARSHIP HANDLE

TOTAL ON-TRACK TOTAL CHARITY Fiscal Year 20072008 REGULAR SCHOLARSHIP TOTAL

Live Simulcast ITW ITWS HANDLE Live Simulcast ITW ITWS HANDLE HANDLE Greyhound Racing Associations

Bet Miami Greyhounds $3833669 $8186102 $5194870 $1814603 $19029244 $196027 $279947 $198800 $65735 $740509 $19769753 Daytona Beach Kennel Club Inc 8965786 0 4835225 0 13801011 476535 0 113495 0 590030 14391041 Derby Lane 19469861 0 27585376 0 47055237 1629919 0 1581896 0 3211815 50267052 Ebro Dog Track 4024328 0 0 0 4024328 292310 0 0 0 292310 4316638 Flagler Greyhound Track 6865777 8916036 11784845 477450 28044108 194921 182966 191590 19814 589291 28633399 Jacksonville Kennel Club Inc 5648512 0 15977689 0 21626201 958575 0 1986413 0 2944988 24571189 Jefferson County Kennel Club Inc 2147387 0 0 0 2147387 125430 0 0 0 125430 2272817 Mardi Gras Racetrack and Gaming Center 5339206 5561303 6553391 1742787 19196687 227427 247812 210221 82592 768052 19964739 Melbourne Greyhound Park LLC 326774 0 0 0 326774 37608 0 0 0 37608 364382 Naples-Ft Myers Greyhound Track 18381148 0 17109249 0 35490397 898219 0 720104 0 1618323 37108720 Orange Park Kennel Club Inc 4801506 0 14836862 0 19638368 646499 0 1834309 0 2480808 22119176 Palm Beach Kennel Club 32228122 4691 54225562 0 86458375 1267445 0 1471162 0 2738607 89196982 Penn Sanford LLC dba Sanford-Orlando Kennel Club 5370652 0 0 0 5370652 0 0 0 0 0 5370652 Pensacola Greyhound Track Inc 3314680 0 0 0 3314680 0 0 0 0 0 3314680 SOKC LLC dba Sanford-Orlando Kennel Club 5343612 0 0 0 5343612 408633 0 0 0 408633 5752245 Sarasota Kennel Club Inc 11427693 0 0 0 11427693 654788 0 0 0 654788 12082481 St Johns Greyhound Park 8688455 1132 25569200 980 34259767 656853 35651 1775288 248144 2715936 36975703 Tampa Greyhound Track 10596134 0 17004410 0 27600544 992429 0 1273408 0 2265837 29866381

Total Greyhound Tracks $156773302 $22669264 $200676679 $4035820 $384155065 $9663618 $746376 $11356686 $416285 $22182965 $406338030

Jai Alai Frontons Dania Jai Alai $6757107 $0 $10766965 $0 $17524072 $101995 $0 $184753 $0 $286748 $17810820 Ft Pierce Jai Alai 322073 0 0 0 322073 47625 0 0 0 47625 369698 Hamilton Jai Alai and Poker 4570 0 0 0 4570 0 0 0 0 0 4570 Miami Jai Alai 8157583 0 9916754 0 18074337 112451 0 115670 0 228121 18302458 Ocala Jai Alai 219573 0 0 0 219573 0 0 0 0 0 219573 Orlando-Seminole Jai Alai 1650402 0 0 0 1650402 284943 0 0 0 284943 1935345 Summer Jai Alai 7253454 0 9441821 0 16695275 161570 0 144502 0 306072 17001347 Summersport Enterprises Ltd 4755818 0 8120584 0 12876402 42089 0 103276 0 145365 13021767

Total Jai Alai Frontons $29120580 $0 $38246124 $0 $67366704 $750673 $0 $548201 $0 $1298874 $68665578

Thoroughbred Racing Associations Calder Race Course Inc $28216348 $72045482 $20618763 $167887236 $288767829 $3875484 $5752794 $2595863 $13597737 $25821878 $314589707 Gulfstream Park Racing Association Inc 37984083 28952547 36561065 78123591 181621286 6051713 3267574 4686871 7366943 21373101 202994387 Tampa Bay Downs Inc 23831381 11011575 31874047 51168043 117885046 2855206 656663 3419660 2752314 9683843 127568889 Tropical Park Inc 13464854 24093289 13839256 68208192 119605591 3160753 5077513 2442191 10500481 21180938 140786529

Total Thoroughbred Tracks $103496666 $136102893 $102893131 $365387062 $707879752 $15943156 $14754544 $13144585 $34217475 $78059760 $785939512

Harness Racing Associations Isle Casino and Racing at Pompano Park 8587725 24455443 4583236 43135142 80761546 465991 586381 250704 904762 2207838 82969384

$297978273 $183227600 $346399170 $412558024 $1240163067 $26823438 $16087301 $25300176 $35538522 $103749437 $1343912504 TOTAL FOR ALL TRACKS AND FRONTONS

ON-TRACK INTERTRACK INTERTRACK

13

TOTAL INTERTRACK WAGERING HANDLE BY GUEST

Fiscal Year 20072008 HOST PERMITHOLDER

BET MIAMI DERBY MARDI NAPLES-FT ORANGE PALM TAMPA GUEST FACILITY GREYHOUNDS DAYTONA LANE FLAGLER JACKSONVILLE GRAS MYERS PARK BEACH ST JOHNS GREYHOUND Greyhound Permitholders

Bet Miami Greyhounds $0 $320197 $522053 $1873321 $734696 $0 $732912 $171332 $2653670 $638505 $1061095 Daytona Beach Kennel Club Inc 1615503 0 1216806 485674 912428 1259791 611658 729306 2386598 1320392 750606 Derby Lane 544667 531756 0 1137788 1355439 713136 1876676 1316221 6189801 2142104 424324 Ebro Dog Track 0 0 1544204 0 132712 0 0 237560 873791 295657 768919 Flagler Greyhound Track 1863313 376651 1177705 0 708132 1993029 1250968 620715 4157527 1102814 871858 Jacksonville Kennel Club Inc 430304 764230 1892881 1486155 3395250 455663 2046646 3092876 4779286 5163777 1277721 Jefferson County Kennel Club Inc 0 0 1106909 0 500652 0 0 367389 0 754375 523383 Mardi Gras Racetrack and Gaming Center 0 173383 919445 1395277 31513 0 846620 451971 2094233 492218 0 Melbourne Greyhound Park LLC 120866 187735 642527 500406 359304 204608 711972 415152 2427931 657331 439604 Naples-Ft Myers Greyhound Track 344359 201779 1166263 1129393 403966 414918 0 444709 2947014 615076 670074 Orange Park Kennel Club Inc 457203 428460 2138015 471407 0 447727 1580300 0 2757550 0 1323773 Palm Beach Kennel Club 331335 267893 1741971 1484008 1422456 536756 1678806 1408358 0 2304419 1132490 Penn Sanford LLC dba Sanford-Orlando Kennel Club 42185 128933 1263696 175427 1390843 56063 749203 0 2339731 929328 1078437 Pensacola Greyhound Track Inc 0 0 0 0 1556828 0 0 1501860 0 2445089 0 SOKC LLC dba Sanford-Orlando Kennel Club 0 136278 1460782 17916 0 0 1200366 1112656 2350709 1009985 628560 Sarasota Kennel Club Inc 0 0 2794343 0 845857 0 1464099 680743 3992092 1265819 1580876 St Johns Greyhound Park 163222 252297 694747 466575 1453801 170318 568502 1395926 3227075 2095710 477565 Tampa Greyhound Track 316644 718625 5073411 1048070 1056231 446493 1607376 978959 4501893 1591192 2940790

Total Greyhound Permitholders $6229601 $4488217 $25355758 $11671417 $16260108 $6698502 $16926104 $14925733 $47678901 $24823791 $15950075

Jai Alai Permitholders Dania Jai Alai $429125 $0 $0 $0 $0 $1276948 $0 $0 $0 $0 $5547 Ft Pierce Jai Alai 100339 0 381557 271582 321939 124856 0 294208 2406445 482664 233847 Hamilton Jai Alai and Poker 157941 222141 588812 0 477027 185506 0 550517 828278 764400 330268 Miami Jai Alai 0 0 0 0 0 0 0 0 0 0 0 Ocala Jai Alai 58602 124485 308864 530700 270602 71637 255820 264022 1114630 471277 213271 Orlando-Seminole Jai Alai 0 0 0 0 0 0 0 0 0 0 0 Summer Jai Alai 0 0 0 0 0 0 0 0 0 0 0 Summersport Enterprises Ltd 109949 0 0 0 0 0 0 0 0 0 0

Total Jai Alai Permitholders $855956 $346626 $1279233 $802282 $1069568 $1658947 $255820 $1108747 $4349353 $1718341 $782933

Thoroughbred Permitholders Calder Race Course Inc $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 Gulfstream Park Racing Association Inc 0 0 0 0 0 0 0 0 0 0 0 Ocala Breeders Sales 0 0 370093 0 249776 0 0 235185 1113285 383067 197233 Tampa Bay Downs Inc 0 113877 2162188 0 384650 0 647429 401506 1842662 668413 1347577 Tropical Park Inc 0 0 0 0 0 0 0 0 0 0 0

Total Thoroughbred Permitholders $0 $113877 $2532281 $0 $634426 $0 $647429 $636691 $2955947 $1051480 $1544810

Harness Permitholders Isle Casino and Racing at Pompano Park 188451 0 0 0 0 231542 0 0 712523 0 0

TOTAL FOR ALL PERMITHOLDERS $7274008 $4948720 $29167272 $12473699 $17964102 $8588991 $17829353 $16671171 $55696724 $27593612 $18277818

Note Figures above include handle from charityscholarship performances

CO

NTIN

UED

ON

NEXT PA

GE

14

TOTAL INTERTRACK WAGERING HANDLE BY GUEST

scal Year 20072008Fi

GUEST FACILITY G

DANIA MIAMI SUMMER SUMMERSPORT

HOST PERMITHO

CALDER

LDER

GULFSTREAM PARK

TAMPA BAY DOWNS

TROPICAL PARK

POMPANO PARK

reyhound Permitholders Bet Miami Greyhounds $71455 $0 $0 $25308 $2143688 $0 $0 $1027407 $3217279 Daytona Beach Kennel Club Inc 370884 345355 342578 306303 6219441 2065226 3582421 2274939 2035961 Derby Lane 400206 1298627 1174660 263459 14341493 4553604 9231214 5623223 2387288 Ebro Dog Track 206059 0 0 158723 1655725 881390 461380 542785 0 Flagler Greyhound Track 0 0 0 0 3259551 2135726 29664 1234231 3439140 Jacksonville Kennel Club Inc 297686 461290 449578 203737 2770002 1062284 1486389 1086663 372800 Jefferson County Kennel Club Inc 118961 0 0 85971 0 0 0 0 0 Mardi Gras Racetrack and Gaming Center 171394 0 0 0 573637 1234654 42321 11218 2615036 Melbourne Greyhound Park LLC 718179 755821 715685 535087 8474187 3668978 4643641 3482257 782535 Naples-Ft Myers Greyhound Track 0 0 0 0 11388928 6214826 8361375 4907703 2010190 Orange Park Kennel Club Inc 176546 186694 213201 129328 1512972 419695 750773 274779 430038 Palm Beach Kennel Club 848458 936196 820191 632213 30944142 23306276 4142773 14610322 5946803 Penn Sanford LLC dba Sanford-Orlando Kennel Club 0 0 0 0 7383469 0 276649 669083 692069 Pensacola Greyhound Track Inc 0 0 0 0 773982 456119 765260 337408 0 SOKC LLC dba Sanford-Orlando Kennel Club 0 0 0 0 94737 2341357 3735226 1928848 870482 Sarasota Kennel Club Inc 0 0 0 0 8935731 3700307 5828683 3779169 954848 St Johns Greyhound Park 133286 271383 295950 99738 8155143 2954537 4327535 2972357 1527437 Tampa Greyhound Track

tal Greyhound Permitholders

305842 923442 874931 223579 8065750 2544039 5201448 3179327 1900483

To $3818956 $5178808 $4886774 $2663446 $116692578 $57539018 $52866752 $47941719 $29182389

Jai Alai Permitholders Dania Jai Alai $0 $1070874 $342315 $0 $1041847 $1387400 $40658 $308989 $3159556 Ft Pierce Jai Alai 174820 826347 827691 151636 5119725 2061530 2744884 1893526 842688 Hamilton Jai Alai and Poker 178401 63707 42454 130251 1157486 398501 724541 413077 59 Miami Jai Alai 1798880 0 0 365501 34545 178485 11806 139815 1039975 Ocala Jai Alai 244059 425447 463032 88189 2906187 970679 1851799 969720 527893 Orlando-Seminole Jai Alai 1516478 1362163 1300096 1294233 17003078 5123321 9319740 6138759 5516055 Summer Jai Alai 594269 0 0 1423895 484200 0 0 52935 920611 Summersport Enterprises Ltd 0 210554 870130 0 1523238 0 0 473522 2642604

Total Jai Alai Permitholders $4506907 $3959092 $3845718 $3453705 $29270306 $10119916 $14693428 $10390343 $14649441

Thoroughbred Permitholders Calder Race Course Inc $0 $0 $0 $0 $0 $0 $657951 $0 $0 Gulfstream Park Racing Association Inc 0 0 0 0 16936195 0 7820112 11772505 0 Ocala Breeders Sales 81731 237652 236304 52614 10097325 3809993 5775492 3730895 1002588 Tampa Bay Downs Inc 164752 656872 617527 132035 23225339 8488681 0 9993847 3386258 Tropical Park Inc

tal Thoroughbred Permitholders

0 0 0 0 0 30206293 4621554 0 653168

To

H

T

$246483 $894524 $853831 $184649 $50258859 $42504967 $18875109 $25497247 $5042014

arness Permitholders Isle Casino and Racing at Pompano Park 2379372 0 0 1922060 8477856 16574569 2778775 11160811 0

OTAL FOR ALL PERMITHOLDERS $10951718 $10032424 $9586323 $8223860 $204699599 $126738470 $89214064 $94990120 $48873844

CO

NTIN

UED

FRO

M PR

EVIOU

S PAG

E

TOTAL

$15192918 28831870 55505686 7758905

24221024 32975218 3457640

11052920 30443806 41220573 13698461 94495866 17175116 7836546

16887902 35822567 31703104 43498525

$511778647

$9063259 19260284 7213367 3569007

12130915 48573923 3475910 5829997

$109116662

$657951 36528812 27573233 54233613 35481015

$154474624

44425959

$819795892

Note Figures above include handle from charityscholarship performances

15

CHARITY AND SCHOLARSHIP PERFORMANCES

Each permitholder may operate up to five additional days designated as charity or scholarship days during their regular meet Proceeds from these additional days are paid to approved charities major state and private institutions of higher learning community colleges the Historic Resources Operating Trust Fund or the Board of Governors Operations and Maintenance Trust Fund A list of proposed recipients is submitted annually by the permitholder to the division Typically the amount contributed to charitable organizations is determined by calculating the amount of taxes due to the state had it been a regular performance A minimum of $2469657 was paid to charitable organizations during Fiscal Year 20072008 bringing the total proceeds disbursed since 1985 to $64738381

RACING SCHOLARSHIP TRUST FUND

The Board of Governors Operations and Maintenance Trust Fund within the Department of Education is used to provide scholarships to deserving students who are attending Floridas colleges and universities A total of $16872378 has been paid to this fund since the program began in 1949 The amount contributed to the fund this fiscal year is detailed below

Racing Scholarship Trust Fund Washington County Kennel Club Inc $3303

Total For 20072008 Fiscal Year $3303

ABANDONED WINNING TICKETS

Abandoned pari-mutuel tickets are winning tickets that remain uncashed for a period of one year The value of greyhound and jai alai abandoned tickets for live on-track races or games escheat to the state These funds are deposited into the State School Fund for the support and maintenance of Floridas public schools Since 1957 the total paid into this fund is $87881715 The amount collected in abandoned winning tickets for the State School Fund for this fiscal year is detailed below

Abandoned Winning Tickets Greyhound Permitholders $1317137 Jai Alai Permitholders $153173 Total For 20072008 Fiscal Year $1470310

In harness and quarter horse racing abandoned winning tickets are paid to the respective breedersrsquo associations Abandoned winning tickets from thoroughbred horse racing are retained by the permitholder

16

Ibull

CARDROOM COMPARATIVE DATA

During Fiscal Year 20072008 there were 21 licensed permitholders that operated a cardroom at their facility The number of cardroom tables increased from 469 in Fiscal Year 20062007 to 739 i n Fiscal Year 20072008 Cardroom gross receipts increased from $54208544 to $90863855 and as a result total state revenue increased from $5746355 in Fiscal Year 20062007 to $9961385 this fiscal year

Cardroom tax revenue is distributed 50 between the Pari-Mutuel Wagering Trust Fund and th e General Revenue Fund In accordance with Section 849086(13)(h) Florida Statutes one quarter o f the moneys deposited into the Pari-Mutuel Wagering Trust Fund must be distributed to counties an d municipalities that approved the cardroom In October 2008 the division distributed approximatel y $1135798 to the countiesmunicipalities

CARDROOM GROSS RECEIPTS AND TOTAL STATE REVENUE FISCAL YEARS 19981999 THROUGH 20072008

$0 $10 $20 $30 $40 $50 $60 $70 $80 $90

$100

Mill

ions

1998

1999

1999

2000

2000

2001

2001

2002

2002

2003

2003

2004

2004

2005

2005

2006

2006

2007

2007

2008

Cardroom Gross Receipts Total State Revenue

CARDROOM GROSS RECEIPTS AND STATE REVENUE SUMMARY

Fiscal Year Total Cardroom Gross Receipts

Gross Receipts Tax

Table Fees Collected

Total State Revenue (Gross Receipts Tax

plus Table Fees)

Total State Revenue as a

Percent of Gross Receipts

19981999 $4394499 $439351 $120500 $559851 1274 19992000 $3743212 $374321 $101500 $475821 1271 20002001 $3165525 $316552 $74500 $391052 1235 20012002 $2837775 $283778 $76000 $359778 1268 20022003 $2767231 $276723 $74500 $351223 1269 20032004 $18498426 $1849843 $250500 $2100343 1135 20042005 $38089764 $3808977 $238000 $4046977 1062 20052006 $44433359 $4443337 $264000 $4707337 1059 20062007 $54208544 $5420855 $325500 $5746355 1060 20072008 $90863855 $9086385 $875000 $9961385 1096

17

COMPONENTS OF CARDROOM REVENUE BY ASSOCIATION

scal Year 20072008Fi

Greyhound Racing Associations Daytona Beach Kennel Club Inc Derby Lane Ebro Dog Track Flagler Greyhound Track Jefferson County Kennel Club Inc Mardi Gras Racetrack and Gaming Center Melbourne Greyhound Park LLC Naples-Ft Myers Greyhound Track Orange Park Kennel Club Inc Palm Beach Kennel Club Sarasota Kennel Club Inc St Johns Greyhound Park Tampa Greyhound Track tal Greyhound PermitholdersTo

Jai Alai Permitholders DaniaSummersportFt Pierce Jai Alai Hamilton Jai Alai and Poker MiamiSummerJai Alai Ocala Jai Alai

Total Jai Alai Permitholders

Thoroughbred Racing Associations Gulfstream Park Racing Association Inc Tampa Bay Downs Inc tal Thoroughbred PermitholdersTo

Harness Racing Associations Isle Casino and Racing at Pompano Park

TAL FOR ALL PERMITHOLDERSTO

Tournament County Gross Gross Gross Table Fees Total Taxes

Municipality Receipts Receipts Receipts Tax Collected and Fees

Volusia 6398578 484861 688344 72000 760344 Pinellas 6061846 1609561 767141 50000 817141

Washington 3149083 74326 322341 22000 344341 Dade 4289859 40082 432994 18000 450994

Jefferson 1141104 50750 119185 22000 141185 Hallandale 2660545 41690 270223 40000 310223

Brevard 5032809 434380 546719 45000 591719 Lee 5695292 515065 621036 36000 657036

Town of Orange Park 1621387 10852 163224 80000 243224 Palm Beach 9211632 992646 1020428 68000 1088428

Sarasota 3938604 1624165 556277 32000 588277 St Johns 8104392 681412 878580 44000 922580

Hillsborough $2098756 291124 $238988 $22000 $260988 59403886 6850914 6625480 551000 7176480

Hallandale

1147983 244911 139289 26000 165289 St Lucie 921326 21501 94283 74000 168283 Hamilton 1846779 100570 194735 15000 209735

Dade 1330788 57541 138833 48000 186833 Marion 465574 7260 47283 56000 103283

5712450

431783 614423 219000 833423

Broward 3592724 252406 384513 25000 409513 Hillsborough 3299351 986607 428596 38000 466596

6892075 1239013 813109 63000 876109

Broward 9546654 787080 1033373 42000 1075373

$81555065 $9308790 $9086385 $875000 $9961385

(1) 18th of total gross receipts tax is distributed to counties or municipalities

Note Effective July 1 2007 the table fee collected is $1000 per table

18

SLOT COMPARATIVE DATA

Florida pari-mutuel facilities began slot machine operations in Broward County during the 20062007 Fiscal Year On January 29 2008 Miami-Dade County held a local referendum and passed slot machine gaming in their county

During Fiscal Year 20072008 the total amount wagered by patrons was $3023981126 Average daily revenue per slot machine was $182 Total net slot revenue was $241120630 In accordance with Section 551106(2)(a) Florida Statutes the tax rate on net slot machine revenue is 50 as a result the total taxes paid to the state was $120560316

bull Gulfstream Park Racing Association paid $19618764 in taxes representing 16 of the total taxes bull Mardi Gras Racetrack and Gaming Center paid $39550545 in taxes representing 33 of the total taxes and

bull Pompano Park Racing paid $61391007 in taxes representing 51 of the total taxes

Taxes paid on net slot machine revenue were accounted for by the division then immediately transferred to the Department of Educations Educational Enhancement Trust Fund

Gulfstream Operations Began 11152006

Mardi Gras Operations Began 12282006

Pompano Park Operations Began 04142007 TOTAL

FY 200607 FY 200708 FY 200607 FY 200708 FY 200607 FY 200708 FY 200607 FY 200708 Average Number of Machines 834 887 1150 1239 1500 1500 2281 3626 Number of Operating Days 228 366 185 366 78 366 228 366 Average Revenue per Machine $161 $121 $216 $174 $193 $224 $191 $182 Amount Wagered $322637778 $501200320 $517732918 $898612565 $273737770 $1624168241 $1114108466 $3023981126 Amount Won By Patrons $291991699 $458031144 $471834882 $816752882 $251151459 $1492832705 $1014978040 $2771616730

Promotional Credits $0 $3970805 $0 $2819819 $0 $4662829 $0 $11453454 30-Day Unclaimed Tickets $60109 $39156 $231437 $55817 $19988 $109307 $311533 $204280

Winnings withheld from Excluded Persons $0 $0 $0 $5408 $0 $0 $0 $5408 Net Slot Machine Revenue $30706188 $39237527 $46129473 $79101089 $22606298 $122782015 $99441960 $241120631

State Tax Revenue $15353094 $19618764 $23064737 $39550545 $11303149 $61391007 $49720980 $120560316 Permitholder Revenue $15353094 $19618764 $23064737 $39550545 $11303149 $61391007 $49720980 $120560316

FISCAL YEAR 20072008

NET SLOT MACHINE REVENUE PROMOTIONAL CREDITS AMOUNT WON BY PATRONS

Gulfstream $458031144

17

Pompano Park $1496832705

53 Mardi Gras

$816752882 30

Gulfstream $3970805

35

Mardi Gras $2819819

25

Pompano Park $4662829

40

Gulfstream $39237527

16

Mardi Gras $79101089

33

Pompano Park $122782015

51

19

I

_jl -

~ ------

--

__ T

- - -- --- -_IF ~

-

Daily Revenue per Machine Compared to Average Number of Machines For Fiscal Years 20062007 and 20072008

GULFSTREAM PARK RACING AND CASINO

$0 $50

$100 $150 $200 $250 $300 $350 $400 $450

Jul-0

6

Aug-06

Sep-06

Oct-06

Nov-06

Dec-06

Jan-07

Feb-07

Mar-07

Apr-07

May-07

Jun-07

Jul-0

7

Aug-07

Sep-07

Oct-07

Nov-07

Dec-07

Jan-08

Feb-08

Mar-08

Apr-08

May-08

Jun-08

Dai

ly R

even

ue p

er M

achi

ne

0 200 400 600 800 1000 1200 1400 1600 1800 2000

Ave

rage

Num

ber o

f Mac

hine

s

Revenue per Machine Machines

MARDI GRAS RACETRACK AND GAMING CENTER

ISLE CASINO AND RACING AT POMPANO PARK

$0 $50

$100 $150 $200 $250 $300 $350 $400 $450

Jul-0

6

Aug-06

Sep-06

Oct-06

Nov-06

Dec-06

Jan-07

Feb-07

Mar-07

Apr-07

May-07

Jun-07

Jul-0

7

Aug-07

Sep-07

Oct-07

Nov-07

Dec-07

Jan-08

Feb-08

Mar-08

Apr-08

May-08

Jun-08

Dai

ly R

even

ue p

er M

achi

ne

0 200 400 600 800 1000 1200 1400 1600 1800 2000

Ave

rage

Num

ber o

f Mac

hine

s

Revenue per Machine Machines

$0 $50

$100 $150 $200 $250 $300 $350 $400 $450

Jul-0

6

Aug-06

Sep-06

Oct-06

Nov-06

Dec-06

Jan-07

Feb-07

Mar-07

Apr-07

May-07

Jun-07

Jul-0

7

Aug-07

Sep-07

Oct-07

Nov-07

Dec-07

Jan-08

Feb-08

Mar-08

Apr-08

May-08

Jun-08

Dai

ly R

even

ue p

er M

achi

ne

0 200 400 600 800 1000 1200 1400 1600 1800 2000

Ave

rage

Num

ber o

f Mac

hine

s

Revenue per Machine Machines

ALL FACLITIES COMBINED

Dai

ly R

even

ue p

er M

achi

ne $450

$400 $350 $300 $250 $200 $150 $100

$50 $0

l-uJ6 6 6 6 6 7 7 7 7 7 70 -06

-0 -0 -0 -0 -0 -0 -0 -0 -07

-0 0 -g p t v c n b r r y n l- gu e c o e a e a p a u u uA S O N D J F M A JM J A

Revenue per Machine

7 8 807 7 7 7 8 8 8-0 -0 -0 -0 -0 -0 -0 -0 -08

-0p t v c n b r r y ne c o e a e a p a uS O N D J F M A M J

Machines

Ave

rage

Num

ber o

f Mac

hine

s 6000

5000

4000

3000

2000

1000

0

20

DA

TA B

Y A

SS

OC

IATI

ON

FA

CIL

ITY

Pari-Mutuel Facilities by Permit Type

Key

- 16 Greyhound Tracks

6 Jai-Alai Frontons

-0 0

-e

3 Thoroughbred Tracks

1 Harness Track

1 Limited lntertrack Wagering Permit (5506308 FS)

3 Division Regional Offices

21 Cardrooms

3 Slot Machine Gaming Facilities

middot1ton Jai Alai Ham1

P rce Jai Alai Fort 1e ____ ~

h Kennel Club Palm Beac

Dania I Summersport Jai Alai

Mardi Gras Racetrack Bet Miami

Gulfstream Park

Calder Tropical Park

J i Alai middot middot 1 Summer a M1am1

Flagler Greyhound

2008 October 01

21

GREYHOUND ASSOCIATIONS

Florida remains the leader in greyhound racing in the United States with 18 permitholders operating at 13 tracks throughout the state A total of 4479 performances including charity and scholarship performances were conducted during this past fiscal year a decrease of nine percent from the previous fiscal year

During Fiscal Year 20072008 handle wagered at live greyhound performances decreased by 12 percent Intertrack handle wagered on broadcasts of live Florida greyhound performances decreased by 12 percent Simulcast handle wagered on broadcasts of performances from outside the state decreased by 23 percent Intertrack simulcast handle wagered on broadcast of performances from outside the state increased by 12 percent Overall total handle decreased by 13 percent for the Florida greyhound industry

Total paid attendance decreased by 41 percent from the prior year The division reports only paid attendance and does not include free admissions or complimentary passes in its data Total greyhound revenue to the state decreased by 15 percent during Fiscal Year 20072008 The greyhound industry accounted for approximately 46 percent of Floridarsquos total revenue and 31 percent of total handle from pari-mutuel performances

Based on audits conducted by the division greyhound permitholders paid $29048989 in purses during Fiscal Year 20072008 which excludes stakes fees and sponsor contributions The races conducted during the past year by greyhound permitholders is shown in detail on the individual permitholder pages of this section

All of Floridarsquos greyhound permitholders actively sponsor greyhound adoption programs Many of the statersquos greyhound tracks provide for on-site adoption booths animal welfare funding advertising special events and public information Florida Statutes provide that greyhound permitholders receive credits applicable against taxes in an amount equal to the uncashed tickets remitted to the state in the prior fiscal year Each permitholder is required to pay an amount equal to 10 percent of the amount of the credit received to any bona fide organization which promotes or encourages greyhound adoptions During Fiscal Year 20072008 total contributions provided to greyhound adoption units amounted to $201949 which exceeded the minimum statutory requirement

Total Performances 4479 Total Paid Attendance 1006115

Total Racing Days 3514 Total Admission Tax $67344

Bet Miami Greyhounds Broward County

See Mardi Gras Racetrack and Gaming Centers contact information for detail

Meet Period 7012007 to 12312007 and 6012008 to 06302008 at Mardi Gras Racing Results Performances 140 Paid Attendance Racing Days 140 Total Admission Tax Purses Paid $1615540

0 $0

Daytona Beach Kennel Club Inc Volusia County

Website wwwdaytonagreyhoundcom Mailing Address P O Box 11470 Daytona Beach Florida 32120 Street Address 960 South Williamson Road Daytona Beach Florida 32114 Meet Period 7012007 to 6302008 Racing ResultsPerformances 410 Paid Attendance Racing Days 312 Total Admission Tax Purses Paid $1660136

Telephone 3862526484 Fax 3862524808

147081 $507

22

Website Mailing Address Street Address

Meet Period

Racing ResultsPerformances Racing Days Purses Paid

Derby Lane St Petersburg Kennel Club Inc

Pinellas County

wwwderbylanecom P O Box 22099 St Petersburg Florida 33742-2099 10490 Gandy Boulevard St Petersburg Florida 33702-2395

7012007 to 8182007 and 1012008 to 6302008

292 Paid Attendance 198 Total Admission Tax

$3344976

Telephone Fax

3446 $0

7278123235 7278123305

Website MailingStreet Address

Meet Period

Racing ResultsPerformances Racing Days Purses Paid

Ebro Dog Track Washington County Kennel Club Inc

Washington County

wwwebrogreyhoundparkcom 6558 Dog Track Road Ebro Florida 32437

7022007 to 12012007 and 152008 to 6302008

262 Paid Attendance 214 Total Admission Tax

$665281

Telephone Fax

32953 $5720

8502343943 8505354442

Website Mailing Address Street Address

Meet Period

Racing ResultsPerformances Racing Days Purses Paid

Flagler Greyhound Track West Flagler Associates Ltd

Dade County

wwwflaglerdogscom P O Box 350940 Miami Florida 33135-0940 401 NW 38th Court Miami Florida 33126

7012007 to 6302008

361 Paid Attendance 362 Total Admission Tax

$1934808

Telephone Fax

0 $0

3056493000 3056314525

Website Mailing Address Street Address Meet Period Racing Results Performances Racing Days Purses Paid

Jacksonville Kennel Club Inc Duval County

wwwjaxkennelcom P O Box 959 Orange Park Florida 32067-0959 1440 North McDuff Avenue Florida 32205 7012007 to 9032007 and 5282008 to 6302008 at Orange Park

115 Paid Attendance 86 Total Admission Tax

$1413236

Telephone Fax

26204 $0

9046460001 9046460420

Website Mailing Address Street Address

Meet Period

Racing Results Performances Racing Days Purses Paid

Jefferson County Kennel Club Inc Jefferson County

wwwjckcgreyhoundscom P O Box 400 Monticello Florida 32345 3079 North Jefferson Street Monticello Florida 32344

7022007 to 9082007 and 5282008 to 6302008

223 Paid Attendance 223 Total Admission Tax

$576563

Telephone Fax

27160 $2728

8509972561 8509973871

23

Website Mailing Address Street Address

Meet Period

Racing Results Performances Racing Days Purses Paid

Mardi Gras Racetrack and Gaming Center Hartman amp Tyner Inc

Broward County

wwwplaymardigrascom P O Box 2007 Hollywood Florida 33022 831 North Federal Highway Hallandale Beach Florida 33009

1012008 to 5312008

152 Paid Attendance 152 Total Admission Tax

$1597917

Telephone Fax

0 $0

9549243200 9549243143

Website MailingStreet Address Meet Period Racing Results Performances Racing Days Purses Paid

Melbourne Greyhound Park LLC Brevard County

wwwmelbournegreyhoundparkcom 1100 North Wickham Road Melbourne Florida 32935

12262007 to 4262008

107 Paid Attendance 71 Total Admission Tax

$422370

Telephone Fax

21157 $399

3212599800 3212593437

Website Mailing Address Street Address Meet Period Racing Results Performances Racing Days Purses Paid

Naples-Ft Myers Greyhound Track Bonita-Fort Myers Corporation

Lee County wwwnaplesfortmyersdogscom P O Box 2567 Bonita Springs Florida 34133-2567 10601 Bonita Beach Road SW Bonita Springs Florida 34135 7012007 to 6302008

410 Paid Attendance 326 Total Admission Tax

$2298746

Telephone Fax

255495 $37445

2399922411 2399479244

Website Mailing Address Street Address Meet Period Racing Results Performances Racing Days Purses Paid

Orange Park Kennel Club Inc Clay County

wwwjaxkennelcom P O Box 959 Orange Park Florida 32067-0959 455 Park Avenue Orange Park Florida 32073 12052007 to 3102008

112 Paid Attendance 84 Total Admission Tax

$1252565

Telephone Fax

24563 $0

9046460001 9046460420

Website MailingStreet Address Meet Period Racing Results Performances Racing Days Purses Paid

Palm Beach Kennel Club Investment Corporation of Palm Beach

Palm Beach County wwwpbkennelclubcom 1111 North Congress Avenue West Palm Beach Florida 33409-6317 7012007 to 6302008

466 Paid Attendance 363 Total Admission Tax

$4821349

Telephone Fax

220086 $12853

5616832222 5614711298

Website Mailing Address Street Address Meet Period Racing ResultsPerformances Racing Days Purses Paid

Pensacola Greyhound Track Inc Escambia County

wwwpensacolagreyhoundparkcom P O Box 12824 Pensacola Florida 32591-2824 951 Dog Track Road Pensacola Florida 32506-8236 7012007 to 6292008

212 Paid Attendance 165 Total Admission Tax

$725502

Telephone Fax

0 $0

8504558595 8504538883

24

Penn Sanford LLC dba Sanford-Orlando Kennel Club Seminole County

See SOKC LLCs contact information for detail Meet Period 7012007 to 6292008

Racing ResultsPerformances 217 Paid Attendance Racing Days 141 Total Admission Tax Purses Paid $784903

32228 $3867

SOKC LLC dba Sanford-Orlando Kennel Club Seminole County

Website wwwfloridagreyhoundracingcom Mailing Address P O Box 50280 Longwood Florida 32752 Street Address 301 Dog Track Road Longwood Florida 32750 Meet Period 11012007 to 5022008 Racing ResultsPerformances 229 Paid Attendance Racing Days 152 Total Admission Tax Purses Paid $838829

TelephoneFax

41031 $0

4078311600 4078313997

Sarasota Kennel Club Inc Sarasota County

Website wwwsarasotakennelclubcom MailingStreet Address 5400 Bradenton Road Sarasota Florida 34234 Meet Period 7022007 to 5032008 Racing ResultsPerformances 352 Paid Attendance Racing Days 219 Total Admission Tax Purses Paid $1399180

TelephoneFax

145858 $3692

9413557744 9413512207

St Johns Greyhound Park Bayard Raceways Inc

St Johns County Website wwwjaxkennelcom Mailing Address P O Box 959 Orange Park Florida 32067-0959 Street Address 6322 Racetrack Road Jacksonville Florida 32259 Meet Period 9052007 to 12032007 and 3122008 to 5262008 at Orange Park Racing ResultsPerformances 192 Paid Attendance Racing Days 143 Total Admission Tax Purses Paid $1900576

Telephone Fax

28853 $133

9046460001 9046460420

Tampa Greyhound Track Associated Outdoor Clubs Inc

Hillsborough County Website wwwtampadogscom Mailing Address P O Box 8096 Tampa Florida 33674-8096 Street Address 8300 North Nebraska Avenue Tampa Florida 33604 Meet Period 7012007 to 8192007 and (8202007 to 12312007 at Derby Lane) Racing ResultsPerformances 227 Paid Attendance Racing Days 163 Total Admission Tax Purses Paid $1796512

Telephone Fax

0 $0

8139324313 8139325048

25

JAI ALAI FRONTON ASSOCIATIONS

Florida was the first state in the nation to conduct jai alai performances with the first fronton being built in 1926 There are currently eight jai alai permitholders operating at six frontons throughout Florida In fact Florida is now the only state where jai alai games are conducted A total of 1094 regular performances including charity and scholarship performances were conducted during this past fiscal year a decrease of 20 percent from the previous fiscal year

During Fiscal Year 20072008 handle wagered at live jai alai performances decreased by 19 percent Intertrack handle wagered on broadcasts of live Florida jai alai performances decreased by 13 percent There are no longer any other states that conduct jai alai therefore there was no simulcast or intertrack simulcast handle Total handle declined by 16 percent for the Florida jai alai industry

Revenue to the state decreased by three percent during Fiscal Year 20072008 The jai alai industry accounted for approximately two percent of Floridarsquos total revenue and five percent of total handle from pari-mutuel performances Permitholders reported paying $7755267 in playersrsquo awards

Total paid attendance decreased by 52 percent from the prior year The division reports only paid attendance and does not include free admissions or complimentary passes in its data

Total Performances 1094 Total Paid Attendance 160960 Total Gaming Days 833 Total Admission Tax $0

Dania Jai Alai A Divison of the Aragon Group

A Boyd Gaming Company Broward County

Website wwwdania-jai-alaicom Mailing Address P O Box 96 Dania Beach Florida 33004 TelephoneStreet Address 301 East Dania Beach Boulevard Dania Beach Florida 33004 Fax Meet Period 12012007 to 6292008 Gaming ResultsPerformances 240 Paid Attendance 0 Racing Days 180 Total Admission Tax $0 Players Awards Paid $1751505

9549272841 9549209095

Ft Pierce Jai Alai Florida Gaming Centers Inc

St Lucie County Website wwwfla-gamingcom TelephoneMailingStreet Address 1750 South Kings Highway Ft Pierce Florida 34945-3099 Fax Meet Period 4042008 to 5312008 Miscellaneous Revenue to State $34919 (See Section 5509511(4) Florida Statutes for detail) Gaming ResultsPerformances 44 Paid Attendance 0 Racing Days 35 Total Admission Tax $0 Players Awards Paid $150000

7724647500 7724640099

Hamilton Jai Alai and Poker Richmond Entertainment Inc

Hamilton County Website wwwhamiltondownsjaialaicom TelephoneMailingStreet Address 6968 US Highway 129 South Jasper Florida 32052 Fax Meet Period 7012007 to 10252007 Gaming ResultsPerformances 100 Paid Attendance 9220 Racing Days 100 Total Admission Tax $0 Players Awards Paid $205191

3866380011 3866380033

26

Miami Jai Alai Florida Gaming Centers Inc

Dade County

Website wwwfla-gamingcom Telephone MailingStreet Address 3500 NW 37th Avenue Miami Florida 33142 Fax Meet Period 11012007 to 5072008

Gaming Results Performances 216 Paid Attendance 23568 Racing Days 162 Total Admission Tax $0 Players Awards Paid $1986750

3056336400 3056347013

Ocala Jai Alai Second Chance Jai Alai LLC

Marion County

Website wwwocalajaialaicom Mailing Address P O Box 580 Orange Lake Florida 32681 Telephone Street Address 4601 NW Highway 318 Reddick Florida 32686 Fax Meet Period 4032008 to 4302008 Miscellaneous Revenue to State $15733 (See Section 5509511(4) Florida Statutes for detail)

Gaming Results Performances 40 Paid Attendance 0 Racing Days 20 Total Admission Tax $0 Players Awards Paid $102869

3525912345 3525913402

Orlando-Seminole Jai Alai Florida Jai Alai Inc Seminole County

Website wwworlandojaialaicom Mailing Address P O Box 300107 Fern Park Florida 32730 Telephone Street Address 6405 South Highway 17-92 Fern Park Florida 32730 Fax Meet Period 1012008 to 3302008 Miscellaneous Revenue to State $44200 (See Section 5509511(4) Florida Statutes for detail)

Gaming Results Performances 81 Paid Attendance 18578 Racing Days 55 Total Admission Tax $0 Players Awards Paid $303775

4073396221 4078314689

Summer Jai Alai Dade County

See Miami Jai Alais contact information for detail Meet Period 7012007 to 10312007 and 5082008 to 6302008 at Miami Jai Alai

Gaming Results Performances 202 Paid Attendance 72605 Racing Days 152 Total Admission Tax $0 Players Awards Paid $1986750

Summersport Enterprises Ltd A Boyd Gaming Company

Broward County

See Dania Jai Alais contact information for detail Meet Period 7012007 to 11302007 at Dania Jai Alai

Gaming Results Performances 171 Paid Attendance 36989 Racing Days 129 Total Admission Tax $0 Players Awards Paid $1268427

27

THOROUGHBRED ASSOCIATIONS

Florida continues to be a premier thoroughbred racing state with four permitholders operating at three tracks located in Central and South Florida A total of 349 regular performances including charity and scholarship performances were conducted during this past fiscal year which reflects no change from the previous fiscal year

During Fiscal Year 20072008 handle on live thoroughbred performances decreased 23 percent and intertrack handle wagered increased eight percent Simulcast handle wagered on broadcasts of performances from outside the state decreased by 26 percent while intertrack simulcast handle increased by seven percent Overall total handle declined by six percent for the Florida thoroughbred industry

Total revenue to the state during Fiscal Year 20072008 decreased six percent from the prior year The thoroughbred industry accounted for approximately 46 percent of Floridarsquos total revenue and 58 percent of total handle from pari-mutuel performances

Total paid attendance decreased by 20 percent from the prior year The division reports only paid attendance and does not include free admissions or complimentary passes in its data

Total Performances 349 Total Paid Attendance 252673 Total Racing Days 352 Total Admission Tax $53505

Calder Race Course Inc Dade County

Website wwwcalderracecoursecom Mailing Address P O Box 1808 Miami Florida 33055-0808 Street Address 2101 NW 27th Avenue Miami Florida 33056

Meet Period 7012007 to 10142007 and 4252008 to 6302008 Racing ResultsPerformances 109 Paid Attendance Racing Days 109 Total Admission Tax Purses Paid $27295808

Telephone Fax

74495 $15588

3056251311 3056202569

Gulfstream Park Racing Association Inc Broward County

Website wwwcasinoatgulfstreamcomhomehtml MailingStreet Address 901 South Federal Highway Hallandale Beach Florida 33009 Meet Period 1032008 to 4202008 Racing ResultsPerformances 86 Paid Attendance Racing Days 89 Total Admission Tax Purses Paid $30309087

Telephone Fax

0 $0

9544547000 9544546479

Tampa Bay Downs Inc Hillsborough County

Website wwwtampabaydownscom Mailing Address P O Box 2007 Oldsmar Florida 34677 Street Address 11225 Race Track Road Tampa Florida 33626 Meet Period 12082007 to 5042008 Racing ResultsPerformances 94 Paid Attendance Racing Days 94 Total Admission Tax Purses Paid $15474950

Telephone Fax

139683 $30326

8138554401 8132611961

Tropical Park Inc Dade County

See Calders contact information for detail Meet Period 10152007 to 1022008 at Calder Race Course Racing ResultsPerformances 60 Paid Attendance Racing Days 60 Total Admission Tax Purses Paid $12330361

38495 $7591

28

29

HARNESS ASSOCIATIONS

Pompano Park is the only permitholder currently conducting harness horse racing performances in the State of Florida A total of 158 regular performances including charity and scholarship performances were conducted during this past fiscal year a decrease of nine percent from the previous fiscal year

During Fiscal Year 20072008 handle wagered at live harness performances decreased by 12 percent Intertrack handle wagered on broadcasts of live Florida harness performances decreased by 15 percent Simulcast handle wagered on broadcasts of performances from outside the state decreased by 13 percent while intertrack simulcast handle decreased by 13 percent Overall total handle decreased by 13 percent for the Florida harness industry

Total revenue to the state during Fiscal Year 20072008 decreased by nine percent from the prior year The harness industry accounted for approximately six percent of Floridarsquos total revenue and six percent of total handle from pari-mutuel performances

The division reports only paid attendance and does not include free admissions or complimentary passes in its data

Total Performances 158 Total Paid Attendance 0

Total Racing Days 158 Total Admission Tax $0

Isle Casino and Racing at Pompano Park PPI Inc

Broward County

Website wwwtheislepompanoparkcomhomephp Telephone 9549722000 MailingStreet Address 1800 SW Third Street Pompano Beach Florida 33069 Fax 9549780377 Meet Period 7012007 to 6302008

Racing ResultsPerformances 158 Paid Attendance 0 Racing Days 158 Total Admission Tax $0 Purses Paid $12739946

SUMMARY

PARI-MUTUEL INDUSTRY

During Fiscal Year 20072008 the total handle wagered for all classes exceeded $13 billion a decrease of nine percent from the prior fiscal year Total pari-mutuel performances including charity and scholarship performances conducted during Fiscal Year 20072008 decreased by 10 percent from the previous fiscal year

The state realized revenue from regular performances of approximately $25 million a decrease of seven percent from the prior fiscal year Of the $25 million collected greyhound permitholders accounted for 46 percent thoroughbreds for 46 percent harness for 6 percent and jai alai for 2 percent

Total paid attendance decreased 40 percent from the prior year The division reports only paid attendance and does not include free admission or complimentary passes in its data

HORSE RACING

Promotional Programs for Florida-Bred Horses

Florida breeder promotions and award programs are administered by private breeders and owners associations organized to promote ownership and breeding of race horses in the State of Florida Each association conducts its own campaign to enhance the horse breeding industry in the state and provides breeders and owners awards of up to 20 percent of announced gross purses The Florida Standardbred Breeders and Owners Association is funded by the breaks and uncashed tickets from live performances and one percent of the intertrack handle The Quarter Horse Breeders Association is funded by the breaks and the uncashed tickets from live races and one percent of the live and intertrack handle The Florida Thoroughbred Breeders and Ownersrsquo Association awards program is funded by 0955 percent of the live simulcast and intertrack handle as well as 3475 percent of the gross revenue from out-of-state wagers on Florida races

To date the Florida thoroughbred breeding industry has produced 45 national champions including Skip Away the 1998 North American Horse of the Year and Affirmed the last horse to have won the Triple Crown (1978) In 2005 Florida-bred ldquoAfleet Alexrdquo captured two-thirds of the Triple Crown winning the Preakness Stakes (G1) and Belmont Stakes (G1) The industry boasts 110 Florida-bred millionaires 19 classic winners (Kentucky Derby Preakness Stakes and Belmont Stakes) and 20 Breeders Cup Day champions

The Florida Thoroughbred Breedersrsquo and Ownersrsquo Association funds the Florida-bred Stakes Program which is implemented at Floridas thoroughbred racetracks In addition Florida-breds won 346 stakes races including 68 graded stakes and earned more than $41 million in stakes purses Florida-breds banked in excess of $194 million in total North American purse money Through a percentage of pari-mutuel handle Florida thoroughbred permitholders contributed $9542882 to the Florida Thoroughbred Breedersrsquo and Ownersrsquo Association during Fiscal Year 20072008 The FTBOA paid out $5941304 in Breedersrsquo Awards $567000 in Stallion Ownersrsquo Awards and $2112650 through the Florida-bred Stakes Program The Florida-bred Stakes Program includes ldquoThe Sunshine Millionsrdquo at Gulfstream Park ldquoThe Florida Millionrdquo at Calder Race CourseTropical Park ldquoFlorida Cup Dayrdquo at Tampa Bay Downs and additional funds for supplements to Florida-bred Preferred Stakes Races during the CalderTropical and Tampa Bay Downsrsquo meets

The Florida Standardbred Breeders and Owners Association a non-profit organization and the recognized representative of horsemen in the state of Florida is the designated association for the allocation and distribution of funds for Florida-bred Standardbred racing Promotional activities include providing breeder and stallion awards for eligible Florida-bred horses during Pompano Parks 20072008 meet as well as awards for Florida Breeders Stakes races A series of races and awards were also provided for two and three-year-old standardbreds to prepare for the winter meet at Pompano Park The total amount of funds collected and distributed to the Florida Standardbred horsemen throughout the year exceeded $1600000

Note Promotional program information is provided by respective Breeders and Owners Associations

30

UNIVERSITY OF FLORIDA COLLEGE OF VETERINARY MEDICINE RACING LABORATORY

The University of Florida College of Veterinary Medicine Racing Laboratory detects and identifies any drug medication stimulant depressant hypnotic local anesthetic or drug-masking agent prohibited in the blood urine or other bodily fluids of racing horses and greyhounds collected by the Division

During Fiscal Year 20072008 the laboratory received and processed 82763 samples that resulted in 537014 analyses The vigilant monitoring of samples by the laboratory serves to deter the illegal use of drugs in racing animals in Florida

Horse UrineBlood Greyhound Urine 1 Investigative Samples Received 18509 64254 3

2Samples Analyzed 18573 29320 3 Number of Analyses 293371 243643 7 Positives 102 46 NA

1 Quantity Not Sufficient For Testing (QNS) 34798 (542) 2 The Samples Analyzed number for horses is larger than the Samples Received number due to the carryover of samples received in June 2007 that are analyzed in July of the next fiscal year

DRUG POSITIVES FOR FISCAL YEAR 20072008

Types of Positives (ARCI Drug Class) Horse Greyhound Acepromazine Metabolite (3) 12 0 Acepromazine Metabolites (3) Butorphanol (3) 1 0 Albuterol (3) 2 0 Aminorex Levamisole Levamisole metabolite 0 1 Benzoylecgonine (1) 1 8 Butorphanol (3) 3 0 Caffeine (2)Theophylline (3) 2 0 Caffeine (2) Theophylline (3) Butorphanol (3) 1 0 Caffeine (2)Theophylline (3) Theobromine (4) 5 0 Cimetidine (5) 4 0 Clenbuterol (3) 9 0 Dimethyl Sulfoxide (5) 5 9 Gamma-Hydroxphenylbutazone (NA) 0 9 Gamma-Hydroxphenylbutazone (NA) Phenylbutazone (NA) Oxyphenbutazone (4) 0 3 Glycopyrrolate (3) 5 0 Ipratropium (3) 2 0 Lidocaine (2) 0 1 Lidocaine (2) 3-Hydroxylidocaine Monoethyl-glycinesylidine 1 0 Lidocaine (2) 3amp4-Hydroxylidocaine Monoethyl-glycinesylidine 0 1 Methocarbamol (4) 0 1 Methocarbamol (4) Guaifenesin (4) 2 0 Naproxen (4) 1 0 Oxilofrine 4 0 Pentoxifylline (4) 1 0 Phenylbutazone (NA)Oxyphenbutazone (4) 37 1 Procaine (3) 0 5 Ranitidine (5) 4 0 Theobromine (4) 0 7 TOTALS 102 46

Class (1) Drugs that have the highest potential to affect performance and have no generally accepted medical use in the racing animal

Class (2) Drugs that have a high potential to affect performance but less of a potential than drugs in Class I Class (3) Drugs that may or may not have generally accepted medical use in the racing animal but the pharmacology of which

suggests less potential to affect performance than drugs in Class 2

Class (4) Includes therapeutic medications that would be expected to have less potential to affect performance than those in Class 3 Class (5) Includes therapeutic medications for which concentration limits have been established by the racing jurisdictions as well as

certain miscellaneous agents and other medications as determined by the regulatory bodies

31

FIN

AN

CIA

L S

TATE

ME

NTS

DIVISION OF PARI-MUTUEL WAGERING SUMMARY OF STATE REVENUE FROM PARI-MUTUEL CARDROOM

AND SLOT ACTIVITIES FISCAL YEAR 20072008

State Revenue From Regular Performances Tax on Attendance $ 116982 Daily License Fees 3882120 Tax on Handle 19110317

State Revenue From Pari-Mutuel Performances $ 23109419

Other State Revenue Occupational Licenses $ 627372 Fingerprint Fees 281045 Escheated Tickets From Greyhound and Jai Alai (1) 1470310 Racing Scholarship Funds (1) 3303 PMW Trust Fund - Drug Fines 25975 Miscellaneous Revenue 104013 General Revenue Fund - Other Fines 36290

Other State Revenue $ 2548308

Total Pari-Mutuel State Revenue $ 25657727

State Revenue From Cardrooms Table Fees $ 875000 Gross Receipts(2) 9086385 Occupational Licenses 131741

Total State Revenue From Cardrooms $ 10093126

State Revenue From Slots CompulsiveAddictive Gambling Fee $ 750000 Facility License Fee 9000000 Slot Taxes(3)(4) 122891732 Fingerprint Fees 9678 Occupational Licenses 309920 Miscellaneous Revenue 4561 Miscellaneous Fines 60000

Total State Revenue From Slots $ 133025891

Total State Revenue Generated(5) $ 168776744

(1) Escheated tickets from greyhound racing and jai alai gaming and Racing Scholarship Funds are distributed to the Department of Education

(2) One-half of cardroom gross receipts is deposited into General Revenue (3) Slot taxes are distributed to the Department of Education (4) Pompano Park has requested a refund of $23 million for overpayment of Slot taxes for Fiscal

Year 20072008 Refund has been requested and will be processed by the Department of Education in Fiscal Year 20082009

(5) Total revenue and components thereof generated is on the accrual basis of accounting Total revenue and components thereof as as shown in the financial statements on page 34 is on the cash basis of accounting

32

DEPARTMENT OF BUSINESS amp PROFESSIONAL REGULATION DIVISION OF PARI-MUTUEL WAGERING

BALANCE SHEET SPECIAL REVENUE FUND

FOR FISCAL YEAR ENDED JUNE 30 2008

ASSETS2008 2007

Cash Cash with State Treasurer Investments at cost Accounts receivable Allowance for uncollectibles Interest receivable Due from state funds

$ 8782450 130253048 614648452 370224565

(47367) 3214765

11039242

$ 12865700222813082

2974720047251866437

(403691)75307163230584

TOTAL ASSETS $ 1138115155 $ 3472622875

LIABILITIES amp FUND EQUITY Liabilities Accounts payable Accrued salaries Due to other funds Due to other state agencies Due to general revenue Compensated Absences Deferred revenues

$ 31462691 5343391

19860800 6908508

72185753 352080

-

$ 2451476432118280

5007001118617783905919

130600-

Total Liabilities 136113223 152356440

Fund Equity Unreserved 1002001932 3320266435

Total Fund Equity 1002001932 3320266435

TOTAL LIABILITIES amp FUND EQUITY $ 1138115155 $ 3472622875

The financial statements and notes are for informational purposes only

33

DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION DIVISION OF PARI-MUTUEL WAGERING

STATEMENT OF REVENUES EXPENDITURES amp CHANGES IN FUND BALANCE - BUDGET amp ACTUAL SPECIAL REVENUE FUND

FOR FISCAL YEAR ENDED JUNE 30 2008

FINAL 2008 2007 BUDGET ACTUAL VARIANCE ACTUAL

REVENUES Fees Charges Commissions and Sales $ 1462968000 $ 1510423993 $ 47455993 $ 1848846680 Licenses and Permits 88230000 75755065 (12474935) 77772299 Taxes 14652040100 14709972807 57932707 7556712852 Fines Forfeits Judgments and Settlements 4117800 8773932 4656132 10192871 Interest and Dividends Net 53744700 60790502 7045802 96755032 Transfers In - - - 3230584 Miscellaneous Receipts 7506100 12204044 4697944 9178523

Total Revenues 16268606700 16377920343 109313643 9602688841

EXPENDITURES CURRENT OPERATING Salaries 579678900 533903674 45775226 463518647 Other Personal Services 184418800 168853792 15565008 178434171 Other Operating Expenditures 97523500 84325982 13197518 72283850 Operation of Motor Vehicles 5500000 4847937 652063 2585300 Risk Management 16085600 16085600 21327300 GampAState University System - - - 30000000 State Attorney-Slots 23188500 - 23188500 -Tax Collection Equalization 72500 - 72500 -PMW Lab Services 236000000 236000000 - 236000000 PMW Compliance System 29647600 29647600 - 28524598 TrDMSHR SVCSSTW Contract 5828400 - 5828400 5785000 Cardroom Tax Distribution 85500000 67702156 17797844 55541702 Compulsive Gambling Prevention 141337500 125960114 15377386 88470124 OPERATING CAPITAL OUTLAY 4283200 3877015 406185 2830286 Acquisition of Motor Vehicles 7885000 7885000 - 2870000 Assessment for Fingerprinting 65988000 29746050 36241950 38680327 Service Charge to General Revenue 370000000 293760648 76239352 334561292 Refunds 120000000 6209831 113790169 502671 Transfer to FDLE Slots Investigation 321759200 310000000 11759200 291580000 Transfers to Other Funds 17917534500 12439618141 5477916359 4975167341 Transfers to General Revenue 5340000000 4350000000 990000000 846632576

Total Expenditures 25552231200 18692337940 6859893260 7675295185

Excess (Deficiency) of Revenues Over (9283624500) (2314417597) 6969206903 1927393656 (Under) Expenditures

FUND BALANCE JULY 1 2007 - 3316419529 3316419529 1392872779

FUND BALANCE JUNE 30 2008 $ (9283624500) $ 1002001932 $ 10285626432 $ 3320266435 (1) (1)

(2) (1) Does not include budget of $ 45000000 for category 190000 Investments Actual expenditures for category 190000 were

closed into the investment account (2) An adjustment of $3846906 was made to the beginning fund balance due to adjustments made by the Department

of Financial Services The financial statements and notes are for informational purposes only

34

C

AR

DR

OO

M P

AR

I-MU

TUE

L A

ND

SLO

T S

TATU

TE M

ATR

IX

STATUTE TOPIC GREYHOUND JAI ALAI THOROUGHBRED HARNESS QUARTER HORSE

FEES

Daily License Fees On Live

On-track Handle

$80 per race 5500951(1)(a) $40 per game 5500951(1)(a) $100 per race 5500951(1)(a) $100 per race 5500951(1)(a) $100 per race 5500951(1)(a)

Daily License Fees On

Simulcast Handle

$80 per race but not to exceed $500 per day 5500951(1)(a)

$40 per game but not to exceed $500 per day 5500951(1)(a)

$100 per race but not to exceed $500 per day 5500951(1)(a)

$100 per race but not to exceed $500 per day 5500951(1)(a)

$100 per race but not to exceed $500 per day 5500951(1)(a)

Cardroom Table Fees

Annual fee for each facility is $1000 for each table to be operated at the cardroom 849086(5)(d)

Annual fee for each facility is $1000 for each table to be operated at the cardroom 849086(5)(d)

Annual fee for each facility is $1000 for each table to be operated at the cardroom 849086(5)(d)

Annual fee for each facility is $1000 for each table to be operated at the cardroom 849086(5)(d)

Annual fee for each facility is $1000 for each table to be operated at the cardroom 849086(5)(d)

TAXES

Tax On Admissions

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a)

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a)

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a)

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a)

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a)

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c)

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c)

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c)

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c)

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c)

15 of admission charge or 10 cents whichever is greater for entrance to the cardroom This tax only applies if a separate admission fee is charged for entry into the cardroom facility If a single admission fee is charged allowing entry to both or either the pari-mutuel facility and the cardroom facility the tax is payable only once and shall be payable pursuant to Chapter 550 849086(13)(b)

15 of admission charge or 10 cents whichever is greater for entrance to the cardroom This tax only applies if a separate admission fee is charged for entry into the cardroom facility If a single admission fee is charged allowing entry to both or either the pari-mutuel facility and the cardroom facility the tax is payable only once and shall be payable pursuant to Chapter 550 849086(13)(b)

15 of admission charge or 10 cents whichever is greater for entrance to the cardroom This tax only applies if a separate admission fee is charged for entry into the cardroom facility If a single admission fee is charged allowing entry to both or either the pari-mutuel facility and the cardroom facility the tax is payable only once and shall be payable pursuant to Chapter 550 849086(13)(b)

15 of admission charge or 10 cents whichever is greater for entrance to the cardroom This tax only applies if a separate admission fee is charged for entry into the cardroom facility If a single admission fee is charged allowing entry to both or either the pari-mutuel facility and the cardroom facility the tax is payable only once and shall be payable pursuant to Chapter 550 849086(13)(b)

15 of admission charge or 10 cents whichever is greater for entrance to the cardroom This tax only applies if a separate admission fee is charged for entry into the cardroom facility If a single admission fee is charged allowing entry to both or either the pari-mutuel facility and the cardroom facility the tax is payable only once and shall be payable pursuant to Chapter 550 849086(13)(b)

Tax On Cardroom Gross Receipts

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts 849086(13)(a)

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts 849086(13)(a)

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts 849086(13)(a)

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts 849086(13)(a)

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts 849086(13)(a)

This matrix represents a summary of 2007 Statutes Please refer to the cite noted by statutory topic for specific language governing pari-mutuel wagering

35

STATUTE TOPIC GREYHOUND JAI ALAI THOROUGHBRED HARNESS QUARTER HORSE

Tax On Live On-track Handle

55 of handle except for charity perfomances which is 76 of handle 5500951(3)(b)1

Effective July 1 2000 a permitholder may not be taxed at a higher rate than 2 5500951(3)(d)

05 of handle 55009515(2)(a) 05 of handle 55009512(2)(a) 1 of handle 5500951(3)(a)

Tax On Simulcast Handle

Allows permitholders to receive greyhound races from out-of-state and are subject to taxation under 5500951 and 55009511 5503551(4)

Allows permitholders to receive jai alai games from out-of-state and are subject to taxation under 5500951 and 55009511 5503551(4)

Allows permitholders to receive horse races from out-of-state and are subject to taxation under 5500951 55009512 and 55009515 5503551(3) through 5503551(3)(c)

Allows permitholders to receive horse races from out-of-state and are subject to taxation under 5500951 55009512 and 55009515 5503551(3) through 5503551(3)(c)

Allows permitholders to receive horse races from out-of-state and are subject to taxation under 5500951 55009512 and 55009515 5503551(3) through 5503551(3)(c)

Tax On Intertrack and Intertrack

Simulcast Handle

55 of intertack and intertrack simulcast handle except for the intertrack handle from charity performances at a guest track within the market area of the host the tax is 76

71 of intertrack and intertrack simulcast handle 5500951(3)(b)2 and 5500951(3)(c)1

2 of intertrack handle 5500951(3)(c)1

33 of intertrack handle 5500951(3)(c)1

2 of intertrack handle 5500951(3)(c)1

5500951(3)(b)1 and 5500951(3)(c)1

05 of intertrack and intertrack simulcast handle if the guest is located outside market area of host and within market area of thoroughbred track conducting a live meet 5500951(3)(c)1

39 of intertrack and intertrack simuclast handle for permitholders located in an area of the state where there are only 3 greyhound permitholders located in 3 contiguous counties 5500951(3)(c)2

39 of intertrack and intertrack simulcast handle for greyhound permitholders located in the same market area as specified in 550615(6) or (9) 5500951(3)(c)2

05 of intertrack and intertrack simulcast handle if the guest is located outside market area of host and within market area of thoroughbred track conducting a live meet 5500951(3)(c)1

33 of intertrack and intertrack simulcast handle if permitholder restricted from operating live on a year-round basis and tax paid on intertrack handle exceeds that paid during 9293 State Fiscal Year 55009511(3)(a)

61 of intertrack and intertrack simulcast handle for jai alai permitholders located in the market area as specified in 550615(6) or (9) until the tax paid on intertrack handle in the current state fiscal year exceeds that paid during 9293 State Fiscal Year then tax on handle is 23 5500951(3)(c)2

24 of intertrack simulcast handle 5500951(3)(c)1 and 55009515(5)

05 of intertrack and intertrack simulcast handle if host and guest are thoroughbred permitholders or if the guest is located outside market area of host and within market area of thoroughbred track conducting a live meet 5500951(3)(c)1

05 of intertrack simulcast handle if guest track is a thoroughbred track located more than 35 miles from host track 55009515(5)

15 of intertrack simulcast handle 5500951(3)(c)1

05 of intertrack and intertrack simulcast handle if the guest is located outside market area of host and within market area of thoroughbred track conducting a live meet 5500951(3)(c)1

24 of intertrack simulcast handle 5500951(3)(c)1 and 55009515(5)

05 of intertrack and intertrack simulcast handle if the guest is located outside market area of host and within market area of thoroughbred track conducting a live meet 5500951(3)(c)1

OUTS (ESCHEATS)

Live On-track Handle

Paid to the State of Florida 5501645(2) Paid to the State of Florida 5501645(2) Retained by permitholder 5502633(3) Paid to Florida Standardbred Breedersrsquo and Ownersrsquo Association (FSBOA) 55026165(1) and 5502633(2)(a)

Paid to Florida Quarter Horse Breedersrsquo and Owners Association (FQHBOA) 55026165(1) and 5502633(2)(b)

Escheats from Arabian races are paid to Florida Arabian Horse Racing Promotion Fund 5502633(2)(c)

This matrix represents a summary of 2007 Statutes Please refer to the cite noted by statutory topic for specific language governing pari-mutuel wagering

36

STATUTE TOPIC GREYHOUND JAI ALAI THOROUGHBRED HARNESS QUARTER HORSE

TAX CREDITS amp EXEMPTIONS

(excluding charity performances

unless otherwise

Tax exemption of $360000 per state fiscal year or $500000 for 3 permitholders that held a full live schedule in 1995 and closest to another state authorizing greyhound racing

A permitholder that has incurred tax on handle and admissions that exceeds its operating earnings is entitiled to credit the excess amount of taxes against its next ensuing meets 55009511(1)(b)

Permitholders are allowed a credit of up to 1 of the paid taxes for the previous taxable year The credit if taken is applied against taxes on live handle due for a taxable year under this section and

noted) 55009514(1) is paid directly to the Jockeys Guild by the permitholders 55009515(6)

Tax credit each state fiscal year equal to daily license fee on live races in previous state fiscal year 5500951(1)(a)

Allows each permitholder that cannot utilize the full amount of the tax exemption or daily license fee tax credit to transfer the unused portion to a greyhound permitholder acting as a host track for intertrack wagering 5500951(1)(b)

Tax credit each state fiscal year in an amount equal to the amount remitted in escheated tickets in prior state fiscal year 5501647

Tax credit each state fiscal year equal to 25 of amount remitted in escheated tickets in prior state fiscal year Funds equal to the tax credit shall be paid by the permitholder to the National Association of Jai Alai Frontons 5501646

$30000 per performance exemption if live handle during the preceding state fiscal year was less than $15 million This exemption applies to charity performances 55009511(2)(a)1

A permitholder conducting fewer than 100 performances in any calendar year shall pay to the state the same aggregate amount of daily license fees on live games admissions tax and tax on live handle as that paid during the most recent prior calendar year in which at least 100 live performances were conducted 55009511(4)

CHARITY PERFORMANCES

Maximum of 5 days 5500351(1)

Permitholders are allowed to conduct 1 additional day to be designated as ldquoGreyhound Adopt-A-Pet Day Proceeds are paid to bona fide organizations that promote the adoption of greyhounds 5501648(2)

Maximum of 5 days 5500351(1)

Permitholders are allowed to conduct 2 additional performances known as ldquoRetired Jai Alai Playersrsquo Charity Dayrdquo for a fund to benefit retired jai alai players 5500351(8)

Maximum of 5 days 5500351(1)

One additional scholarship day to tracks located in Hillsborough County for the benefit of Pasco-Hernando Community College 5500351(6)(a) and 5500351(6)(b)

Maximum of 5 days 5500351(1) Maximum of 5 days 5500351(1)

Permitholders shall pay from any source including charity performances not less than 10 of tax credit from escheated tickets to a bona fide greyhound adoption program 5501647

This matrix represents a summary of 2007 Statutes Please refer to the cite noted by statutory topic for specific language governing pari-mutuel wagering

37

STATUTE TOPIC STATUTE REFERENCE SUMMARY

FEES

Slot License Fee 551106(1)(a) FS Annual fee for each slot machine facility is $3 million paid with the initial license application and annuall thereafter on the anniversary date of the issuance of the initial license

Compulsive or Addictive Gambling Prevention Program Fee 551118(3) FS Annual fee for each slot machine facility is $250000 paid at the same time the annual

license fee is due and annual thereafter

TAXES

Tax on Slot Revenue 551106(2)(a) and 551006(3) FS

50 of slot machine revenues which is the total of all cash and property received by the slot machine licensee from the operation of slot machines less the amount of cash cash equivalents credits and prized paid to winners of slot machine gaming shall be remitted by 3 pm Wednesday for the preceeding week ending Sunday

FINES

Failure to Pay Slot Tax Fine 551106(4) FS Up to $10000 for each day tax payment is not remitted timely

Civil Fine 551107(11) FS The division may impose a civil fine of up to $5000 fpr each violation of this chapter or the rules of the division

False Statement Fine 551109(1) FS

Up to a $10000 fine or civil penalty for any person who knowingly makes or causes to be made or aids assists or procures another to make a false statement in any report disclosure application or any document required under Chapter 551 or any rule adopted under Chapter 551

Unauthorized Possession of Slot Machines Fine 551109(2) FS

Up to a $10000 administrative fine or civil penalty for any person who possesses a slot machine without the license required by Chapter 551 or who possesses a slot machine at any location other than at the slot machines licensees facility

PENALTIES

Slot Machine Licensee Civil Penalities 551117 FS Up to a $100000 civil penalty for each count or separate offense against the slot machine

licensee for violation of Chapter 551 or any rule adopted by the division

This matrix represents a summary of 2008 Statutes Please refer to the cite noted by statutory topic for specific language governing pari-mutuel wagering

38

  • Table of Contents 2007-2008pdf
  • Overview 2007-2008pdf
  • Division Overview 2007-2008 (2-4-09)pdf
    • THE DIVISION OF PARI-MUTUEL WAGERING
    • OFFICE OF AUDITING
    • OFFICE OF OPERATIONS
    • OFFICE OF REVENUE AND FINANCIAL ANALYSIS
      • Events Shaping 2007-2008pdf
        • Events Shaping the 20072008 RacingGaming Season in Florida
          • Fiscal Years Comparative Data 2007-2008pdf
            • Total Paid
            • Total
            • Pari-Mutuel
            • Handle
            • State Revenue
            • as a Percent
            • of Handle
              • PMW Graphs 2007-2008pdf
              • PMW Handle Statistics 20072008pdf
              • Guest Handle by Host 2007-2008pdf
              • Charity-scholarship 2007-2008pdf
                • RACING SCHOLARSHIP TRUST FUND
                • ABANDONED WINNING TICKETS
                  • Cardroom Statistics 2007-2008pdf
                    • Sheet1
                      • Cardroom Revenue 20072008pdf
                      • Slot Comparative Data 2007-2008 (12-15-08)pdf
                      • Slot Revenue Per Machine 0708pdf
                        • TOTAL LINE (3)
                          • Facilities Map with 21 cardrooms (As of 11-18-08)pdf
                          • Permitholder Contact amp Operating In 77th annual rpt (as of 12-24-08)pdf
                          • Promotional Programs for FL Horses 20072008docpdf
                          • Drug Positives Data 2007-2008pdf
                            • Sheet1
                              • State Revenue Summary 0708pdf
                                • 20062007
                                  • Financial Statements (Page 1) 20072008pdf
                                  • Financial Statements (Page 2) 20072008pdf
                                  • PMW Statute Matrix 2007-2008pdf
                                  • Slot Statute Matrix 2007-2008pdf
                                    • Sheet1
                                      • Events Shaping 2007-2008pdf
                                        • Events Shaping the 20072008 RacingGaming Season in Florida
                                          • Events Shaping 2007-2008pdf
                                            • Events Shaping the 20072008 RacingGaming Season in Florida
                                              • Division Overview 2007-2008 (2-23-09)pdf
                                                • THE DIVISION OF PARI-MUTUEL WAGERING
                                                • OFFICE OF AUDITING
                                                • OFFICE OF OPERATIONS
                                                • OFFICE OF REVENUE AND FINANCIAL ANALYSIS
Page 18: Florida Departmentof Busines Division of Pari-Mutuel ......jai alai games, and cardroom poker games. Additionally, slot machine gaming at pari-mutuel facilities is ... is intended

TOTAL STATE REVENUE FROM PERFORMANCES

ITW ITW SIM CHARITY

PERFORMANCES Daily Total Live Daily Total Simulcast Daily TOTAL TAXES

Fiscal Year 20072008 Tax on License Taxes and License Taxes and License and FEES Handle Fee Fees Collected Fee Fees Collected Fee COLLECTED

Greyhound Racing Associations Bet Miami Greyhounds $125816 $93440 $219256 $217114 $56000 $273114 $149645 $65260 $8420 $715695 Daytona Beach Kennel Club Inc 76519 66080 142599 0 0 0 38627 0 13920 195146 Derby Lane 232337 74080 306417 0 0 0 323503 0 13920 643840 Ebro Dog Track 172623 252240 424863 0 0 0 0 0 12240 437103 Flagler Greyhound Track 264729 237840 502569 325439 125500 450939 384364 17682 8760 1364314 Jacksonville Kennel Club Inc 93588 37040 130628 0 0 0 211520 0 13200 355348 Jefferson County Kennel Club Inc 104677 200240 304917 0 0 0 0 0 6240 311157 Mardi Gras Racetrack and Gaming Center 89049 62720 151769 112358 27500 139858 107298 38901 8500 446326 Melbourne Greyhound Park LLC 2144 14000 16144 0 0 0 0 0 4800 20944 Naples-Ft Myers Greyhound Track 608566 240960 849526 0 0 0 372357 0 12720 1234603 Orange Park Kennel Club Inc 0 0 0 0 0 0 0 0 13200 13200 Palm Beach Kennel Club 1092958 314480 1407438 258 500 758 1272472 0 13920 2694588 Penn Sanford LLC dba Sanford-Orlando Kennel Club 1780 2080 3860 0 0 0 0 0 0 3860 Pensacola Greyhound Track Inc 72335 87200 159535 0 0 0 0 0 0 159535 SOKC LLC dba Sanford-Orlando Kennel Club 0 0 0 0 0 0 0 0 11200 11200 Sarasota Kennel Club Inc 148147 72800 220947 0 0 0 0 0 8960 229907 St Johns Greyhound Park 257580 108960 366540 62 80 142 571424 38 13700 951844 Tampa Greyhound Track 276322 92080 368402 0 0 0 362365 0 13920 744687

Total Greyhound Tracks $3619170 $1956240 $5575410 $655231 $209580 $864811 $3793575 $121881 $177620 $10533297

Jai Alai Frontons Dania Jai Alai $0 $128760 $128760 $0 $0 $0 $0 $0 $2080 $130840 Ft Pierce Jai Alai 0 13440 13440 0 0 0 0 0 640 14080 Hamilton Jai Alai and Poker 0 32000 32000 0 0 0 0 0 0 32000 Miami Jai Alai 0 117680 117680 0 0 0 0 0 1120 118800 Ocala Jai Alai 0 13840 13840 0 0 0 0 0 0 13840 Orlando-Seminole Jai Alai 0 42480 42480 0 0 0 0 0 3400 45880 Summer Jai Alai 0 110000 110000 0 0 0 0 0 1120 111120 Summersport Enterprises Ltd 0 92280 92280 0 0 0 0 0 1040 93320

Total Jai Alai Frontons $0 $550480 $550480 $0 $0 $0 $0 $0 $9400 $559880

Thoroughbred Racing Associations Calder Race Course Inc $104359 $108300 $212659 $360227 $85500 $445727 $357344 $3397437 $10900 $4424067 Gulfstream Park Racing Association Inc 189920 77100 267020 144763 52000 196763 538374 1334216 7700 2344073 Tampa Bay Downs Inc 119157 93600 212757 55058 71500 126558 447166 1193957 8400 1988838 Tropical Park Inc 67324 57900 125224 120466 37000 157466 221120 1331204 8300 1843314

Total Thoroughbred Tracks $480760 $336900 $817660 $680514 $246000 $926514 $1564004 $7256814 $35300 $10600292

Harness Racing Associations Isle Casino and Racing at Pompano Park 42939 172500 215439 122277 179500 301777 142554 630598 8600 1298968

$4142869 $3016120 $7158989 $1458022 $635080 $2093102 $5500133 $8009293 $230920 $22992437

LIVE SIMULCAST

Tax on Handle

TOTAL FOR ALL TRACKS AND FRONTONS

Tax on Handle

Tax on Handle

12

~~ TOTAL REGULAR AND CHARITYSCHOLARSHIP HANDLE

TOTAL ON-TRACK TOTAL CHARITY Fiscal Year 20072008 REGULAR SCHOLARSHIP TOTAL

Live Simulcast ITW ITWS HANDLE Live Simulcast ITW ITWS HANDLE HANDLE Greyhound Racing Associations

Bet Miami Greyhounds $3833669 $8186102 $5194870 $1814603 $19029244 $196027 $279947 $198800 $65735 $740509 $19769753 Daytona Beach Kennel Club Inc 8965786 0 4835225 0 13801011 476535 0 113495 0 590030 14391041 Derby Lane 19469861 0 27585376 0 47055237 1629919 0 1581896 0 3211815 50267052 Ebro Dog Track 4024328 0 0 0 4024328 292310 0 0 0 292310 4316638 Flagler Greyhound Track 6865777 8916036 11784845 477450 28044108 194921 182966 191590 19814 589291 28633399 Jacksonville Kennel Club Inc 5648512 0 15977689 0 21626201 958575 0 1986413 0 2944988 24571189 Jefferson County Kennel Club Inc 2147387 0 0 0 2147387 125430 0 0 0 125430 2272817 Mardi Gras Racetrack and Gaming Center 5339206 5561303 6553391 1742787 19196687 227427 247812 210221 82592 768052 19964739 Melbourne Greyhound Park LLC 326774 0 0 0 326774 37608 0 0 0 37608 364382 Naples-Ft Myers Greyhound Track 18381148 0 17109249 0 35490397 898219 0 720104 0 1618323 37108720 Orange Park Kennel Club Inc 4801506 0 14836862 0 19638368 646499 0 1834309 0 2480808 22119176 Palm Beach Kennel Club 32228122 4691 54225562 0 86458375 1267445 0 1471162 0 2738607 89196982 Penn Sanford LLC dba Sanford-Orlando Kennel Club 5370652 0 0 0 5370652 0 0 0 0 0 5370652 Pensacola Greyhound Track Inc 3314680 0 0 0 3314680 0 0 0 0 0 3314680 SOKC LLC dba Sanford-Orlando Kennel Club 5343612 0 0 0 5343612 408633 0 0 0 408633 5752245 Sarasota Kennel Club Inc 11427693 0 0 0 11427693 654788 0 0 0 654788 12082481 St Johns Greyhound Park 8688455 1132 25569200 980 34259767 656853 35651 1775288 248144 2715936 36975703 Tampa Greyhound Track 10596134 0 17004410 0 27600544 992429 0 1273408 0 2265837 29866381

Total Greyhound Tracks $156773302 $22669264 $200676679 $4035820 $384155065 $9663618 $746376 $11356686 $416285 $22182965 $406338030

Jai Alai Frontons Dania Jai Alai $6757107 $0 $10766965 $0 $17524072 $101995 $0 $184753 $0 $286748 $17810820 Ft Pierce Jai Alai 322073 0 0 0 322073 47625 0 0 0 47625 369698 Hamilton Jai Alai and Poker 4570 0 0 0 4570 0 0 0 0 0 4570 Miami Jai Alai 8157583 0 9916754 0 18074337 112451 0 115670 0 228121 18302458 Ocala Jai Alai 219573 0 0 0 219573 0 0 0 0 0 219573 Orlando-Seminole Jai Alai 1650402 0 0 0 1650402 284943 0 0 0 284943 1935345 Summer Jai Alai 7253454 0 9441821 0 16695275 161570 0 144502 0 306072 17001347 Summersport Enterprises Ltd 4755818 0 8120584 0 12876402 42089 0 103276 0 145365 13021767

Total Jai Alai Frontons $29120580 $0 $38246124 $0 $67366704 $750673 $0 $548201 $0 $1298874 $68665578

Thoroughbred Racing Associations Calder Race Course Inc $28216348 $72045482 $20618763 $167887236 $288767829 $3875484 $5752794 $2595863 $13597737 $25821878 $314589707 Gulfstream Park Racing Association Inc 37984083 28952547 36561065 78123591 181621286 6051713 3267574 4686871 7366943 21373101 202994387 Tampa Bay Downs Inc 23831381 11011575 31874047 51168043 117885046 2855206 656663 3419660 2752314 9683843 127568889 Tropical Park Inc 13464854 24093289 13839256 68208192 119605591 3160753 5077513 2442191 10500481 21180938 140786529

Total Thoroughbred Tracks $103496666 $136102893 $102893131 $365387062 $707879752 $15943156 $14754544 $13144585 $34217475 $78059760 $785939512

Harness Racing Associations Isle Casino and Racing at Pompano Park 8587725 24455443 4583236 43135142 80761546 465991 586381 250704 904762 2207838 82969384

$297978273 $183227600 $346399170 $412558024 $1240163067 $26823438 $16087301 $25300176 $35538522 $103749437 $1343912504 TOTAL FOR ALL TRACKS AND FRONTONS

ON-TRACK INTERTRACK INTERTRACK

13

TOTAL INTERTRACK WAGERING HANDLE BY GUEST

Fiscal Year 20072008 HOST PERMITHOLDER

BET MIAMI DERBY MARDI NAPLES-FT ORANGE PALM TAMPA GUEST FACILITY GREYHOUNDS DAYTONA LANE FLAGLER JACKSONVILLE GRAS MYERS PARK BEACH ST JOHNS GREYHOUND Greyhound Permitholders

Bet Miami Greyhounds $0 $320197 $522053 $1873321 $734696 $0 $732912 $171332 $2653670 $638505 $1061095 Daytona Beach Kennel Club Inc 1615503 0 1216806 485674 912428 1259791 611658 729306 2386598 1320392 750606 Derby Lane 544667 531756 0 1137788 1355439 713136 1876676 1316221 6189801 2142104 424324 Ebro Dog Track 0 0 1544204 0 132712 0 0 237560 873791 295657 768919 Flagler Greyhound Track 1863313 376651 1177705 0 708132 1993029 1250968 620715 4157527 1102814 871858 Jacksonville Kennel Club Inc 430304 764230 1892881 1486155 3395250 455663 2046646 3092876 4779286 5163777 1277721 Jefferson County Kennel Club Inc 0 0 1106909 0 500652 0 0 367389 0 754375 523383 Mardi Gras Racetrack and Gaming Center 0 173383 919445 1395277 31513 0 846620 451971 2094233 492218 0 Melbourne Greyhound Park LLC 120866 187735 642527 500406 359304 204608 711972 415152 2427931 657331 439604 Naples-Ft Myers Greyhound Track 344359 201779 1166263 1129393 403966 414918 0 444709 2947014 615076 670074 Orange Park Kennel Club Inc 457203 428460 2138015 471407 0 447727 1580300 0 2757550 0 1323773 Palm Beach Kennel Club 331335 267893 1741971 1484008 1422456 536756 1678806 1408358 0 2304419 1132490 Penn Sanford LLC dba Sanford-Orlando Kennel Club 42185 128933 1263696 175427 1390843 56063 749203 0 2339731 929328 1078437 Pensacola Greyhound Track Inc 0 0 0 0 1556828 0 0 1501860 0 2445089 0 SOKC LLC dba Sanford-Orlando Kennel Club 0 136278 1460782 17916 0 0 1200366 1112656 2350709 1009985 628560 Sarasota Kennel Club Inc 0 0 2794343 0 845857 0 1464099 680743 3992092 1265819 1580876 St Johns Greyhound Park 163222 252297 694747 466575 1453801 170318 568502 1395926 3227075 2095710 477565 Tampa Greyhound Track 316644 718625 5073411 1048070 1056231 446493 1607376 978959 4501893 1591192 2940790

Total Greyhound Permitholders $6229601 $4488217 $25355758 $11671417 $16260108 $6698502 $16926104 $14925733 $47678901 $24823791 $15950075

Jai Alai Permitholders Dania Jai Alai $429125 $0 $0 $0 $0 $1276948 $0 $0 $0 $0 $5547 Ft Pierce Jai Alai 100339 0 381557 271582 321939 124856 0 294208 2406445 482664 233847 Hamilton Jai Alai and Poker 157941 222141 588812 0 477027 185506 0 550517 828278 764400 330268 Miami Jai Alai 0 0 0 0 0 0 0 0 0 0 0 Ocala Jai Alai 58602 124485 308864 530700 270602 71637 255820 264022 1114630 471277 213271 Orlando-Seminole Jai Alai 0 0 0 0 0 0 0 0 0 0 0 Summer Jai Alai 0 0 0 0 0 0 0 0 0 0 0 Summersport Enterprises Ltd 109949 0 0 0 0 0 0 0 0 0 0

Total Jai Alai Permitholders $855956 $346626 $1279233 $802282 $1069568 $1658947 $255820 $1108747 $4349353 $1718341 $782933

Thoroughbred Permitholders Calder Race Course Inc $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 Gulfstream Park Racing Association Inc 0 0 0 0 0 0 0 0 0 0 0 Ocala Breeders Sales 0 0 370093 0 249776 0 0 235185 1113285 383067 197233 Tampa Bay Downs Inc 0 113877 2162188 0 384650 0 647429 401506 1842662 668413 1347577 Tropical Park Inc 0 0 0 0 0 0 0 0 0 0 0

Total Thoroughbred Permitholders $0 $113877 $2532281 $0 $634426 $0 $647429 $636691 $2955947 $1051480 $1544810

Harness Permitholders Isle Casino and Racing at Pompano Park 188451 0 0 0 0 231542 0 0 712523 0 0

TOTAL FOR ALL PERMITHOLDERS $7274008 $4948720 $29167272 $12473699 $17964102 $8588991 $17829353 $16671171 $55696724 $27593612 $18277818

Note Figures above include handle from charityscholarship performances

CO

NTIN

UED

ON

NEXT PA

GE

14

TOTAL INTERTRACK WAGERING HANDLE BY GUEST

scal Year 20072008Fi

GUEST FACILITY G

DANIA MIAMI SUMMER SUMMERSPORT

HOST PERMITHO

CALDER

LDER

GULFSTREAM PARK

TAMPA BAY DOWNS

TROPICAL PARK

POMPANO PARK

reyhound Permitholders Bet Miami Greyhounds $71455 $0 $0 $25308 $2143688 $0 $0 $1027407 $3217279 Daytona Beach Kennel Club Inc 370884 345355 342578 306303 6219441 2065226 3582421 2274939 2035961 Derby Lane 400206 1298627 1174660 263459 14341493 4553604 9231214 5623223 2387288 Ebro Dog Track 206059 0 0 158723 1655725 881390 461380 542785 0 Flagler Greyhound Track 0 0 0 0 3259551 2135726 29664 1234231 3439140 Jacksonville Kennel Club Inc 297686 461290 449578 203737 2770002 1062284 1486389 1086663 372800 Jefferson County Kennel Club Inc 118961 0 0 85971 0 0 0 0 0 Mardi Gras Racetrack and Gaming Center 171394 0 0 0 573637 1234654 42321 11218 2615036 Melbourne Greyhound Park LLC 718179 755821 715685 535087 8474187 3668978 4643641 3482257 782535 Naples-Ft Myers Greyhound Track 0 0 0 0 11388928 6214826 8361375 4907703 2010190 Orange Park Kennel Club Inc 176546 186694 213201 129328 1512972 419695 750773 274779 430038 Palm Beach Kennel Club 848458 936196 820191 632213 30944142 23306276 4142773 14610322 5946803 Penn Sanford LLC dba Sanford-Orlando Kennel Club 0 0 0 0 7383469 0 276649 669083 692069 Pensacola Greyhound Track Inc 0 0 0 0 773982 456119 765260 337408 0 SOKC LLC dba Sanford-Orlando Kennel Club 0 0 0 0 94737 2341357 3735226 1928848 870482 Sarasota Kennel Club Inc 0 0 0 0 8935731 3700307 5828683 3779169 954848 St Johns Greyhound Park 133286 271383 295950 99738 8155143 2954537 4327535 2972357 1527437 Tampa Greyhound Track

tal Greyhound Permitholders

305842 923442 874931 223579 8065750 2544039 5201448 3179327 1900483

To $3818956 $5178808 $4886774 $2663446 $116692578 $57539018 $52866752 $47941719 $29182389

Jai Alai Permitholders Dania Jai Alai $0 $1070874 $342315 $0 $1041847 $1387400 $40658 $308989 $3159556 Ft Pierce Jai Alai 174820 826347 827691 151636 5119725 2061530 2744884 1893526 842688 Hamilton Jai Alai and Poker 178401 63707 42454 130251 1157486 398501 724541 413077 59 Miami Jai Alai 1798880 0 0 365501 34545 178485 11806 139815 1039975 Ocala Jai Alai 244059 425447 463032 88189 2906187 970679 1851799 969720 527893 Orlando-Seminole Jai Alai 1516478 1362163 1300096 1294233 17003078 5123321 9319740 6138759 5516055 Summer Jai Alai 594269 0 0 1423895 484200 0 0 52935 920611 Summersport Enterprises Ltd 0 210554 870130 0 1523238 0 0 473522 2642604

Total Jai Alai Permitholders $4506907 $3959092 $3845718 $3453705 $29270306 $10119916 $14693428 $10390343 $14649441

Thoroughbred Permitholders Calder Race Course Inc $0 $0 $0 $0 $0 $0 $657951 $0 $0 Gulfstream Park Racing Association Inc 0 0 0 0 16936195 0 7820112 11772505 0 Ocala Breeders Sales 81731 237652 236304 52614 10097325 3809993 5775492 3730895 1002588 Tampa Bay Downs Inc 164752 656872 617527 132035 23225339 8488681 0 9993847 3386258 Tropical Park Inc

tal Thoroughbred Permitholders

0 0 0 0 0 30206293 4621554 0 653168

To

H

T

$246483 $894524 $853831 $184649 $50258859 $42504967 $18875109 $25497247 $5042014

arness Permitholders Isle Casino and Racing at Pompano Park 2379372 0 0 1922060 8477856 16574569 2778775 11160811 0

OTAL FOR ALL PERMITHOLDERS $10951718 $10032424 $9586323 $8223860 $204699599 $126738470 $89214064 $94990120 $48873844

CO

NTIN

UED

FRO

M PR

EVIOU

S PAG

E

TOTAL

$15192918 28831870 55505686 7758905

24221024 32975218 3457640

11052920 30443806 41220573 13698461 94495866 17175116 7836546

16887902 35822567 31703104 43498525

$511778647

$9063259 19260284 7213367 3569007

12130915 48573923 3475910 5829997

$109116662

$657951 36528812 27573233 54233613 35481015

$154474624

44425959

$819795892

Note Figures above include handle from charityscholarship performances

15

CHARITY AND SCHOLARSHIP PERFORMANCES

Each permitholder may operate up to five additional days designated as charity or scholarship days during their regular meet Proceeds from these additional days are paid to approved charities major state and private institutions of higher learning community colleges the Historic Resources Operating Trust Fund or the Board of Governors Operations and Maintenance Trust Fund A list of proposed recipients is submitted annually by the permitholder to the division Typically the amount contributed to charitable organizations is determined by calculating the amount of taxes due to the state had it been a regular performance A minimum of $2469657 was paid to charitable organizations during Fiscal Year 20072008 bringing the total proceeds disbursed since 1985 to $64738381

RACING SCHOLARSHIP TRUST FUND

The Board of Governors Operations and Maintenance Trust Fund within the Department of Education is used to provide scholarships to deserving students who are attending Floridas colleges and universities A total of $16872378 has been paid to this fund since the program began in 1949 The amount contributed to the fund this fiscal year is detailed below

Racing Scholarship Trust Fund Washington County Kennel Club Inc $3303

Total For 20072008 Fiscal Year $3303

ABANDONED WINNING TICKETS

Abandoned pari-mutuel tickets are winning tickets that remain uncashed for a period of one year The value of greyhound and jai alai abandoned tickets for live on-track races or games escheat to the state These funds are deposited into the State School Fund for the support and maintenance of Floridas public schools Since 1957 the total paid into this fund is $87881715 The amount collected in abandoned winning tickets for the State School Fund for this fiscal year is detailed below

Abandoned Winning Tickets Greyhound Permitholders $1317137 Jai Alai Permitholders $153173 Total For 20072008 Fiscal Year $1470310

In harness and quarter horse racing abandoned winning tickets are paid to the respective breedersrsquo associations Abandoned winning tickets from thoroughbred horse racing are retained by the permitholder

16

Ibull

CARDROOM COMPARATIVE DATA

During Fiscal Year 20072008 there were 21 licensed permitholders that operated a cardroom at their facility The number of cardroom tables increased from 469 in Fiscal Year 20062007 to 739 i n Fiscal Year 20072008 Cardroom gross receipts increased from $54208544 to $90863855 and as a result total state revenue increased from $5746355 in Fiscal Year 20062007 to $9961385 this fiscal year

Cardroom tax revenue is distributed 50 between the Pari-Mutuel Wagering Trust Fund and th e General Revenue Fund In accordance with Section 849086(13)(h) Florida Statutes one quarter o f the moneys deposited into the Pari-Mutuel Wagering Trust Fund must be distributed to counties an d municipalities that approved the cardroom In October 2008 the division distributed approximatel y $1135798 to the countiesmunicipalities

CARDROOM GROSS RECEIPTS AND TOTAL STATE REVENUE FISCAL YEARS 19981999 THROUGH 20072008

$0 $10 $20 $30 $40 $50 $60 $70 $80 $90

$100

Mill

ions

1998

1999

1999

2000

2000

2001

2001

2002

2002

2003

2003

2004

2004

2005

2005

2006

2006

2007

2007

2008

Cardroom Gross Receipts Total State Revenue

CARDROOM GROSS RECEIPTS AND STATE REVENUE SUMMARY

Fiscal Year Total Cardroom Gross Receipts

Gross Receipts Tax

Table Fees Collected

Total State Revenue (Gross Receipts Tax

plus Table Fees)

Total State Revenue as a

Percent of Gross Receipts

19981999 $4394499 $439351 $120500 $559851 1274 19992000 $3743212 $374321 $101500 $475821 1271 20002001 $3165525 $316552 $74500 $391052 1235 20012002 $2837775 $283778 $76000 $359778 1268 20022003 $2767231 $276723 $74500 $351223 1269 20032004 $18498426 $1849843 $250500 $2100343 1135 20042005 $38089764 $3808977 $238000 $4046977 1062 20052006 $44433359 $4443337 $264000 $4707337 1059 20062007 $54208544 $5420855 $325500 $5746355 1060 20072008 $90863855 $9086385 $875000 $9961385 1096

17

COMPONENTS OF CARDROOM REVENUE BY ASSOCIATION

scal Year 20072008Fi

Greyhound Racing Associations Daytona Beach Kennel Club Inc Derby Lane Ebro Dog Track Flagler Greyhound Track Jefferson County Kennel Club Inc Mardi Gras Racetrack and Gaming Center Melbourne Greyhound Park LLC Naples-Ft Myers Greyhound Track Orange Park Kennel Club Inc Palm Beach Kennel Club Sarasota Kennel Club Inc St Johns Greyhound Park Tampa Greyhound Track tal Greyhound PermitholdersTo

Jai Alai Permitholders DaniaSummersportFt Pierce Jai Alai Hamilton Jai Alai and Poker MiamiSummerJai Alai Ocala Jai Alai

Total Jai Alai Permitholders

Thoroughbred Racing Associations Gulfstream Park Racing Association Inc Tampa Bay Downs Inc tal Thoroughbred PermitholdersTo

Harness Racing Associations Isle Casino and Racing at Pompano Park

TAL FOR ALL PERMITHOLDERSTO

Tournament County Gross Gross Gross Table Fees Total Taxes

Municipality Receipts Receipts Receipts Tax Collected and Fees

Volusia 6398578 484861 688344 72000 760344 Pinellas 6061846 1609561 767141 50000 817141

Washington 3149083 74326 322341 22000 344341 Dade 4289859 40082 432994 18000 450994

Jefferson 1141104 50750 119185 22000 141185 Hallandale 2660545 41690 270223 40000 310223

Brevard 5032809 434380 546719 45000 591719 Lee 5695292 515065 621036 36000 657036

Town of Orange Park 1621387 10852 163224 80000 243224 Palm Beach 9211632 992646 1020428 68000 1088428

Sarasota 3938604 1624165 556277 32000 588277 St Johns 8104392 681412 878580 44000 922580

Hillsborough $2098756 291124 $238988 $22000 $260988 59403886 6850914 6625480 551000 7176480

Hallandale

1147983 244911 139289 26000 165289 St Lucie 921326 21501 94283 74000 168283 Hamilton 1846779 100570 194735 15000 209735

Dade 1330788 57541 138833 48000 186833 Marion 465574 7260 47283 56000 103283

5712450

431783 614423 219000 833423

Broward 3592724 252406 384513 25000 409513 Hillsborough 3299351 986607 428596 38000 466596

6892075 1239013 813109 63000 876109

Broward 9546654 787080 1033373 42000 1075373

$81555065 $9308790 $9086385 $875000 $9961385

(1) 18th of total gross receipts tax is distributed to counties or municipalities

Note Effective July 1 2007 the table fee collected is $1000 per table

18

SLOT COMPARATIVE DATA

Florida pari-mutuel facilities began slot machine operations in Broward County during the 20062007 Fiscal Year On January 29 2008 Miami-Dade County held a local referendum and passed slot machine gaming in their county

During Fiscal Year 20072008 the total amount wagered by patrons was $3023981126 Average daily revenue per slot machine was $182 Total net slot revenue was $241120630 In accordance with Section 551106(2)(a) Florida Statutes the tax rate on net slot machine revenue is 50 as a result the total taxes paid to the state was $120560316

bull Gulfstream Park Racing Association paid $19618764 in taxes representing 16 of the total taxes bull Mardi Gras Racetrack and Gaming Center paid $39550545 in taxes representing 33 of the total taxes and

bull Pompano Park Racing paid $61391007 in taxes representing 51 of the total taxes

Taxes paid on net slot machine revenue were accounted for by the division then immediately transferred to the Department of Educations Educational Enhancement Trust Fund

Gulfstream Operations Began 11152006

Mardi Gras Operations Began 12282006

Pompano Park Operations Began 04142007 TOTAL

FY 200607 FY 200708 FY 200607 FY 200708 FY 200607 FY 200708 FY 200607 FY 200708 Average Number of Machines 834 887 1150 1239 1500 1500 2281 3626 Number of Operating Days 228 366 185 366 78 366 228 366 Average Revenue per Machine $161 $121 $216 $174 $193 $224 $191 $182 Amount Wagered $322637778 $501200320 $517732918 $898612565 $273737770 $1624168241 $1114108466 $3023981126 Amount Won By Patrons $291991699 $458031144 $471834882 $816752882 $251151459 $1492832705 $1014978040 $2771616730

Promotional Credits $0 $3970805 $0 $2819819 $0 $4662829 $0 $11453454 30-Day Unclaimed Tickets $60109 $39156 $231437 $55817 $19988 $109307 $311533 $204280

Winnings withheld from Excluded Persons $0 $0 $0 $5408 $0 $0 $0 $5408 Net Slot Machine Revenue $30706188 $39237527 $46129473 $79101089 $22606298 $122782015 $99441960 $241120631

State Tax Revenue $15353094 $19618764 $23064737 $39550545 $11303149 $61391007 $49720980 $120560316 Permitholder Revenue $15353094 $19618764 $23064737 $39550545 $11303149 $61391007 $49720980 $120560316

FISCAL YEAR 20072008

NET SLOT MACHINE REVENUE PROMOTIONAL CREDITS AMOUNT WON BY PATRONS

Gulfstream $458031144

17

Pompano Park $1496832705

53 Mardi Gras

$816752882 30

Gulfstream $3970805

35

Mardi Gras $2819819

25

Pompano Park $4662829

40

Gulfstream $39237527

16

Mardi Gras $79101089

33

Pompano Park $122782015

51

19

I

_jl -

~ ------

--

__ T

- - -- --- -_IF ~

-

Daily Revenue per Machine Compared to Average Number of Machines For Fiscal Years 20062007 and 20072008

GULFSTREAM PARK RACING AND CASINO

$0 $50

$100 $150 $200 $250 $300 $350 $400 $450

Jul-0

6

Aug-06

Sep-06

Oct-06

Nov-06

Dec-06

Jan-07

Feb-07

Mar-07

Apr-07

May-07

Jun-07

Jul-0

7

Aug-07

Sep-07

Oct-07

Nov-07

Dec-07

Jan-08

Feb-08

Mar-08

Apr-08

May-08

Jun-08

Dai

ly R

even

ue p

er M

achi

ne

0 200 400 600 800 1000 1200 1400 1600 1800 2000

Ave

rage

Num

ber o

f Mac

hine

s

Revenue per Machine Machines

MARDI GRAS RACETRACK AND GAMING CENTER

ISLE CASINO AND RACING AT POMPANO PARK

$0 $50

$100 $150 $200 $250 $300 $350 $400 $450

Jul-0

6

Aug-06

Sep-06

Oct-06

Nov-06

Dec-06

Jan-07

Feb-07

Mar-07

Apr-07

May-07

Jun-07

Jul-0

7

Aug-07

Sep-07

Oct-07

Nov-07

Dec-07

Jan-08

Feb-08

Mar-08

Apr-08

May-08

Jun-08

Dai

ly R

even

ue p

er M

achi

ne

0 200 400 600 800 1000 1200 1400 1600 1800 2000

Ave

rage

Num

ber o

f Mac

hine

s

Revenue per Machine Machines

$0 $50

$100 $150 $200 $250 $300 $350 $400 $450

Jul-0

6

Aug-06

Sep-06

Oct-06

Nov-06

Dec-06

Jan-07

Feb-07

Mar-07

Apr-07

May-07

Jun-07

Jul-0

7

Aug-07

Sep-07

Oct-07

Nov-07

Dec-07

Jan-08

Feb-08

Mar-08

Apr-08

May-08

Jun-08

Dai

ly R

even

ue p

er M

achi

ne

0 200 400 600 800 1000 1200 1400 1600 1800 2000

Ave

rage

Num

ber o

f Mac

hine

s

Revenue per Machine Machines

ALL FACLITIES COMBINED

Dai

ly R

even

ue p

er M

achi

ne $450

$400 $350 $300 $250 $200 $150 $100

$50 $0

l-uJ6 6 6 6 6 7 7 7 7 7 70 -06

-0 -0 -0 -0 -0 -0 -0 -0 -07

-0 0 -g p t v c n b r r y n l- gu e c o e a e a p a u u uA S O N D J F M A JM J A

Revenue per Machine

7 8 807 7 7 7 8 8 8-0 -0 -0 -0 -0 -0 -0 -0 -08

-0p t v c n b r r y ne c o e a e a p a uS O N D J F M A M J

Machines

Ave

rage

Num

ber o

f Mac

hine

s 6000

5000

4000

3000

2000

1000

0

20

DA

TA B

Y A

SS

OC

IATI

ON

FA

CIL

ITY

Pari-Mutuel Facilities by Permit Type

Key

- 16 Greyhound Tracks

6 Jai-Alai Frontons

-0 0

-e

3 Thoroughbred Tracks

1 Harness Track

1 Limited lntertrack Wagering Permit (5506308 FS)

3 Division Regional Offices

21 Cardrooms

3 Slot Machine Gaming Facilities

middot1ton Jai Alai Ham1

P rce Jai Alai Fort 1e ____ ~

h Kennel Club Palm Beac

Dania I Summersport Jai Alai

Mardi Gras Racetrack Bet Miami

Gulfstream Park

Calder Tropical Park

J i Alai middot middot 1 Summer a M1am1

Flagler Greyhound

2008 October 01

21

GREYHOUND ASSOCIATIONS

Florida remains the leader in greyhound racing in the United States with 18 permitholders operating at 13 tracks throughout the state A total of 4479 performances including charity and scholarship performances were conducted during this past fiscal year a decrease of nine percent from the previous fiscal year

During Fiscal Year 20072008 handle wagered at live greyhound performances decreased by 12 percent Intertrack handle wagered on broadcasts of live Florida greyhound performances decreased by 12 percent Simulcast handle wagered on broadcasts of performances from outside the state decreased by 23 percent Intertrack simulcast handle wagered on broadcast of performances from outside the state increased by 12 percent Overall total handle decreased by 13 percent for the Florida greyhound industry

Total paid attendance decreased by 41 percent from the prior year The division reports only paid attendance and does not include free admissions or complimentary passes in its data Total greyhound revenue to the state decreased by 15 percent during Fiscal Year 20072008 The greyhound industry accounted for approximately 46 percent of Floridarsquos total revenue and 31 percent of total handle from pari-mutuel performances

Based on audits conducted by the division greyhound permitholders paid $29048989 in purses during Fiscal Year 20072008 which excludes stakes fees and sponsor contributions The races conducted during the past year by greyhound permitholders is shown in detail on the individual permitholder pages of this section

All of Floridarsquos greyhound permitholders actively sponsor greyhound adoption programs Many of the statersquos greyhound tracks provide for on-site adoption booths animal welfare funding advertising special events and public information Florida Statutes provide that greyhound permitholders receive credits applicable against taxes in an amount equal to the uncashed tickets remitted to the state in the prior fiscal year Each permitholder is required to pay an amount equal to 10 percent of the amount of the credit received to any bona fide organization which promotes or encourages greyhound adoptions During Fiscal Year 20072008 total contributions provided to greyhound adoption units amounted to $201949 which exceeded the minimum statutory requirement

Total Performances 4479 Total Paid Attendance 1006115

Total Racing Days 3514 Total Admission Tax $67344

Bet Miami Greyhounds Broward County

See Mardi Gras Racetrack and Gaming Centers contact information for detail

Meet Period 7012007 to 12312007 and 6012008 to 06302008 at Mardi Gras Racing Results Performances 140 Paid Attendance Racing Days 140 Total Admission Tax Purses Paid $1615540

0 $0

Daytona Beach Kennel Club Inc Volusia County

Website wwwdaytonagreyhoundcom Mailing Address P O Box 11470 Daytona Beach Florida 32120 Street Address 960 South Williamson Road Daytona Beach Florida 32114 Meet Period 7012007 to 6302008 Racing ResultsPerformances 410 Paid Attendance Racing Days 312 Total Admission Tax Purses Paid $1660136

Telephone 3862526484 Fax 3862524808

147081 $507

22

Website Mailing Address Street Address

Meet Period

Racing ResultsPerformances Racing Days Purses Paid

Derby Lane St Petersburg Kennel Club Inc

Pinellas County

wwwderbylanecom P O Box 22099 St Petersburg Florida 33742-2099 10490 Gandy Boulevard St Petersburg Florida 33702-2395

7012007 to 8182007 and 1012008 to 6302008

292 Paid Attendance 198 Total Admission Tax

$3344976

Telephone Fax

3446 $0

7278123235 7278123305

Website MailingStreet Address

Meet Period

Racing ResultsPerformances Racing Days Purses Paid

Ebro Dog Track Washington County Kennel Club Inc

Washington County

wwwebrogreyhoundparkcom 6558 Dog Track Road Ebro Florida 32437

7022007 to 12012007 and 152008 to 6302008

262 Paid Attendance 214 Total Admission Tax

$665281

Telephone Fax

32953 $5720

8502343943 8505354442

Website Mailing Address Street Address

Meet Period

Racing ResultsPerformances Racing Days Purses Paid

Flagler Greyhound Track West Flagler Associates Ltd

Dade County

wwwflaglerdogscom P O Box 350940 Miami Florida 33135-0940 401 NW 38th Court Miami Florida 33126

7012007 to 6302008

361 Paid Attendance 362 Total Admission Tax

$1934808

Telephone Fax

0 $0

3056493000 3056314525

Website Mailing Address Street Address Meet Period Racing Results Performances Racing Days Purses Paid

Jacksonville Kennel Club Inc Duval County

wwwjaxkennelcom P O Box 959 Orange Park Florida 32067-0959 1440 North McDuff Avenue Florida 32205 7012007 to 9032007 and 5282008 to 6302008 at Orange Park

115 Paid Attendance 86 Total Admission Tax

$1413236

Telephone Fax

26204 $0

9046460001 9046460420

Website Mailing Address Street Address

Meet Period

Racing Results Performances Racing Days Purses Paid

Jefferson County Kennel Club Inc Jefferson County

wwwjckcgreyhoundscom P O Box 400 Monticello Florida 32345 3079 North Jefferson Street Monticello Florida 32344

7022007 to 9082007 and 5282008 to 6302008

223 Paid Attendance 223 Total Admission Tax

$576563

Telephone Fax

27160 $2728

8509972561 8509973871

23

Website Mailing Address Street Address

Meet Period

Racing Results Performances Racing Days Purses Paid

Mardi Gras Racetrack and Gaming Center Hartman amp Tyner Inc

Broward County

wwwplaymardigrascom P O Box 2007 Hollywood Florida 33022 831 North Federal Highway Hallandale Beach Florida 33009

1012008 to 5312008

152 Paid Attendance 152 Total Admission Tax

$1597917

Telephone Fax

0 $0

9549243200 9549243143

Website MailingStreet Address Meet Period Racing Results Performances Racing Days Purses Paid

Melbourne Greyhound Park LLC Brevard County

wwwmelbournegreyhoundparkcom 1100 North Wickham Road Melbourne Florida 32935

12262007 to 4262008

107 Paid Attendance 71 Total Admission Tax

$422370

Telephone Fax

21157 $399

3212599800 3212593437

Website Mailing Address Street Address Meet Period Racing Results Performances Racing Days Purses Paid

Naples-Ft Myers Greyhound Track Bonita-Fort Myers Corporation

Lee County wwwnaplesfortmyersdogscom P O Box 2567 Bonita Springs Florida 34133-2567 10601 Bonita Beach Road SW Bonita Springs Florida 34135 7012007 to 6302008

410 Paid Attendance 326 Total Admission Tax

$2298746

Telephone Fax

255495 $37445

2399922411 2399479244

Website Mailing Address Street Address Meet Period Racing Results Performances Racing Days Purses Paid

Orange Park Kennel Club Inc Clay County

wwwjaxkennelcom P O Box 959 Orange Park Florida 32067-0959 455 Park Avenue Orange Park Florida 32073 12052007 to 3102008

112 Paid Attendance 84 Total Admission Tax

$1252565

Telephone Fax

24563 $0

9046460001 9046460420

Website MailingStreet Address Meet Period Racing Results Performances Racing Days Purses Paid

Palm Beach Kennel Club Investment Corporation of Palm Beach

Palm Beach County wwwpbkennelclubcom 1111 North Congress Avenue West Palm Beach Florida 33409-6317 7012007 to 6302008

466 Paid Attendance 363 Total Admission Tax

$4821349

Telephone Fax

220086 $12853

5616832222 5614711298

Website Mailing Address Street Address Meet Period Racing ResultsPerformances Racing Days Purses Paid

Pensacola Greyhound Track Inc Escambia County

wwwpensacolagreyhoundparkcom P O Box 12824 Pensacola Florida 32591-2824 951 Dog Track Road Pensacola Florida 32506-8236 7012007 to 6292008

212 Paid Attendance 165 Total Admission Tax

$725502

Telephone Fax

0 $0

8504558595 8504538883

24

Penn Sanford LLC dba Sanford-Orlando Kennel Club Seminole County

See SOKC LLCs contact information for detail Meet Period 7012007 to 6292008

Racing ResultsPerformances 217 Paid Attendance Racing Days 141 Total Admission Tax Purses Paid $784903

32228 $3867

SOKC LLC dba Sanford-Orlando Kennel Club Seminole County

Website wwwfloridagreyhoundracingcom Mailing Address P O Box 50280 Longwood Florida 32752 Street Address 301 Dog Track Road Longwood Florida 32750 Meet Period 11012007 to 5022008 Racing ResultsPerformances 229 Paid Attendance Racing Days 152 Total Admission Tax Purses Paid $838829

TelephoneFax

41031 $0

4078311600 4078313997

Sarasota Kennel Club Inc Sarasota County

Website wwwsarasotakennelclubcom MailingStreet Address 5400 Bradenton Road Sarasota Florida 34234 Meet Period 7022007 to 5032008 Racing ResultsPerformances 352 Paid Attendance Racing Days 219 Total Admission Tax Purses Paid $1399180

TelephoneFax

145858 $3692

9413557744 9413512207

St Johns Greyhound Park Bayard Raceways Inc

St Johns County Website wwwjaxkennelcom Mailing Address P O Box 959 Orange Park Florida 32067-0959 Street Address 6322 Racetrack Road Jacksonville Florida 32259 Meet Period 9052007 to 12032007 and 3122008 to 5262008 at Orange Park Racing ResultsPerformances 192 Paid Attendance Racing Days 143 Total Admission Tax Purses Paid $1900576

Telephone Fax

28853 $133

9046460001 9046460420

Tampa Greyhound Track Associated Outdoor Clubs Inc

Hillsborough County Website wwwtampadogscom Mailing Address P O Box 8096 Tampa Florida 33674-8096 Street Address 8300 North Nebraska Avenue Tampa Florida 33604 Meet Period 7012007 to 8192007 and (8202007 to 12312007 at Derby Lane) Racing ResultsPerformances 227 Paid Attendance Racing Days 163 Total Admission Tax Purses Paid $1796512

Telephone Fax

0 $0

8139324313 8139325048

25

JAI ALAI FRONTON ASSOCIATIONS

Florida was the first state in the nation to conduct jai alai performances with the first fronton being built in 1926 There are currently eight jai alai permitholders operating at six frontons throughout Florida In fact Florida is now the only state where jai alai games are conducted A total of 1094 regular performances including charity and scholarship performances were conducted during this past fiscal year a decrease of 20 percent from the previous fiscal year

During Fiscal Year 20072008 handle wagered at live jai alai performances decreased by 19 percent Intertrack handle wagered on broadcasts of live Florida jai alai performances decreased by 13 percent There are no longer any other states that conduct jai alai therefore there was no simulcast or intertrack simulcast handle Total handle declined by 16 percent for the Florida jai alai industry

Revenue to the state decreased by three percent during Fiscal Year 20072008 The jai alai industry accounted for approximately two percent of Floridarsquos total revenue and five percent of total handle from pari-mutuel performances Permitholders reported paying $7755267 in playersrsquo awards

Total paid attendance decreased by 52 percent from the prior year The division reports only paid attendance and does not include free admissions or complimentary passes in its data

Total Performances 1094 Total Paid Attendance 160960 Total Gaming Days 833 Total Admission Tax $0

Dania Jai Alai A Divison of the Aragon Group

A Boyd Gaming Company Broward County

Website wwwdania-jai-alaicom Mailing Address P O Box 96 Dania Beach Florida 33004 TelephoneStreet Address 301 East Dania Beach Boulevard Dania Beach Florida 33004 Fax Meet Period 12012007 to 6292008 Gaming ResultsPerformances 240 Paid Attendance 0 Racing Days 180 Total Admission Tax $0 Players Awards Paid $1751505

9549272841 9549209095

Ft Pierce Jai Alai Florida Gaming Centers Inc

St Lucie County Website wwwfla-gamingcom TelephoneMailingStreet Address 1750 South Kings Highway Ft Pierce Florida 34945-3099 Fax Meet Period 4042008 to 5312008 Miscellaneous Revenue to State $34919 (See Section 5509511(4) Florida Statutes for detail) Gaming ResultsPerformances 44 Paid Attendance 0 Racing Days 35 Total Admission Tax $0 Players Awards Paid $150000

7724647500 7724640099

Hamilton Jai Alai and Poker Richmond Entertainment Inc

Hamilton County Website wwwhamiltondownsjaialaicom TelephoneMailingStreet Address 6968 US Highway 129 South Jasper Florida 32052 Fax Meet Period 7012007 to 10252007 Gaming ResultsPerformances 100 Paid Attendance 9220 Racing Days 100 Total Admission Tax $0 Players Awards Paid $205191

3866380011 3866380033

26

Miami Jai Alai Florida Gaming Centers Inc

Dade County

Website wwwfla-gamingcom Telephone MailingStreet Address 3500 NW 37th Avenue Miami Florida 33142 Fax Meet Period 11012007 to 5072008

Gaming Results Performances 216 Paid Attendance 23568 Racing Days 162 Total Admission Tax $0 Players Awards Paid $1986750

3056336400 3056347013

Ocala Jai Alai Second Chance Jai Alai LLC

Marion County

Website wwwocalajaialaicom Mailing Address P O Box 580 Orange Lake Florida 32681 Telephone Street Address 4601 NW Highway 318 Reddick Florida 32686 Fax Meet Period 4032008 to 4302008 Miscellaneous Revenue to State $15733 (See Section 5509511(4) Florida Statutes for detail)

Gaming Results Performances 40 Paid Attendance 0 Racing Days 20 Total Admission Tax $0 Players Awards Paid $102869

3525912345 3525913402

Orlando-Seminole Jai Alai Florida Jai Alai Inc Seminole County

Website wwworlandojaialaicom Mailing Address P O Box 300107 Fern Park Florida 32730 Telephone Street Address 6405 South Highway 17-92 Fern Park Florida 32730 Fax Meet Period 1012008 to 3302008 Miscellaneous Revenue to State $44200 (See Section 5509511(4) Florida Statutes for detail)

Gaming Results Performances 81 Paid Attendance 18578 Racing Days 55 Total Admission Tax $0 Players Awards Paid $303775

4073396221 4078314689

Summer Jai Alai Dade County

See Miami Jai Alais contact information for detail Meet Period 7012007 to 10312007 and 5082008 to 6302008 at Miami Jai Alai

Gaming Results Performances 202 Paid Attendance 72605 Racing Days 152 Total Admission Tax $0 Players Awards Paid $1986750

Summersport Enterprises Ltd A Boyd Gaming Company

Broward County

See Dania Jai Alais contact information for detail Meet Period 7012007 to 11302007 at Dania Jai Alai

Gaming Results Performances 171 Paid Attendance 36989 Racing Days 129 Total Admission Tax $0 Players Awards Paid $1268427

27

THOROUGHBRED ASSOCIATIONS

Florida continues to be a premier thoroughbred racing state with four permitholders operating at three tracks located in Central and South Florida A total of 349 regular performances including charity and scholarship performances were conducted during this past fiscal year which reflects no change from the previous fiscal year

During Fiscal Year 20072008 handle on live thoroughbred performances decreased 23 percent and intertrack handle wagered increased eight percent Simulcast handle wagered on broadcasts of performances from outside the state decreased by 26 percent while intertrack simulcast handle increased by seven percent Overall total handle declined by six percent for the Florida thoroughbred industry

Total revenue to the state during Fiscal Year 20072008 decreased six percent from the prior year The thoroughbred industry accounted for approximately 46 percent of Floridarsquos total revenue and 58 percent of total handle from pari-mutuel performances

Total paid attendance decreased by 20 percent from the prior year The division reports only paid attendance and does not include free admissions or complimentary passes in its data

Total Performances 349 Total Paid Attendance 252673 Total Racing Days 352 Total Admission Tax $53505

Calder Race Course Inc Dade County

Website wwwcalderracecoursecom Mailing Address P O Box 1808 Miami Florida 33055-0808 Street Address 2101 NW 27th Avenue Miami Florida 33056

Meet Period 7012007 to 10142007 and 4252008 to 6302008 Racing ResultsPerformances 109 Paid Attendance Racing Days 109 Total Admission Tax Purses Paid $27295808

Telephone Fax

74495 $15588

3056251311 3056202569

Gulfstream Park Racing Association Inc Broward County

Website wwwcasinoatgulfstreamcomhomehtml MailingStreet Address 901 South Federal Highway Hallandale Beach Florida 33009 Meet Period 1032008 to 4202008 Racing ResultsPerformances 86 Paid Attendance Racing Days 89 Total Admission Tax Purses Paid $30309087

Telephone Fax

0 $0

9544547000 9544546479

Tampa Bay Downs Inc Hillsborough County

Website wwwtampabaydownscom Mailing Address P O Box 2007 Oldsmar Florida 34677 Street Address 11225 Race Track Road Tampa Florida 33626 Meet Period 12082007 to 5042008 Racing ResultsPerformances 94 Paid Attendance Racing Days 94 Total Admission Tax Purses Paid $15474950

Telephone Fax

139683 $30326

8138554401 8132611961

Tropical Park Inc Dade County

See Calders contact information for detail Meet Period 10152007 to 1022008 at Calder Race Course Racing ResultsPerformances 60 Paid Attendance Racing Days 60 Total Admission Tax Purses Paid $12330361

38495 $7591

28

29

HARNESS ASSOCIATIONS

Pompano Park is the only permitholder currently conducting harness horse racing performances in the State of Florida A total of 158 regular performances including charity and scholarship performances were conducted during this past fiscal year a decrease of nine percent from the previous fiscal year

During Fiscal Year 20072008 handle wagered at live harness performances decreased by 12 percent Intertrack handle wagered on broadcasts of live Florida harness performances decreased by 15 percent Simulcast handle wagered on broadcasts of performances from outside the state decreased by 13 percent while intertrack simulcast handle decreased by 13 percent Overall total handle decreased by 13 percent for the Florida harness industry

Total revenue to the state during Fiscal Year 20072008 decreased by nine percent from the prior year The harness industry accounted for approximately six percent of Floridarsquos total revenue and six percent of total handle from pari-mutuel performances

The division reports only paid attendance and does not include free admissions or complimentary passes in its data

Total Performances 158 Total Paid Attendance 0

Total Racing Days 158 Total Admission Tax $0

Isle Casino and Racing at Pompano Park PPI Inc

Broward County

Website wwwtheislepompanoparkcomhomephp Telephone 9549722000 MailingStreet Address 1800 SW Third Street Pompano Beach Florida 33069 Fax 9549780377 Meet Period 7012007 to 6302008

Racing ResultsPerformances 158 Paid Attendance 0 Racing Days 158 Total Admission Tax $0 Purses Paid $12739946

SUMMARY

PARI-MUTUEL INDUSTRY

During Fiscal Year 20072008 the total handle wagered for all classes exceeded $13 billion a decrease of nine percent from the prior fiscal year Total pari-mutuel performances including charity and scholarship performances conducted during Fiscal Year 20072008 decreased by 10 percent from the previous fiscal year

The state realized revenue from regular performances of approximately $25 million a decrease of seven percent from the prior fiscal year Of the $25 million collected greyhound permitholders accounted for 46 percent thoroughbreds for 46 percent harness for 6 percent and jai alai for 2 percent

Total paid attendance decreased 40 percent from the prior year The division reports only paid attendance and does not include free admission or complimentary passes in its data

HORSE RACING

Promotional Programs for Florida-Bred Horses

Florida breeder promotions and award programs are administered by private breeders and owners associations organized to promote ownership and breeding of race horses in the State of Florida Each association conducts its own campaign to enhance the horse breeding industry in the state and provides breeders and owners awards of up to 20 percent of announced gross purses The Florida Standardbred Breeders and Owners Association is funded by the breaks and uncashed tickets from live performances and one percent of the intertrack handle The Quarter Horse Breeders Association is funded by the breaks and the uncashed tickets from live races and one percent of the live and intertrack handle The Florida Thoroughbred Breeders and Ownersrsquo Association awards program is funded by 0955 percent of the live simulcast and intertrack handle as well as 3475 percent of the gross revenue from out-of-state wagers on Florida races

To date the Florida thoroughbred breeding industry has produced 45 national champions including Skip Away the 1998 North American Horse of the Year and Affirmed the last horse to have won the Triple Crown (1978) In 2005 Florida-bred ldquoAfleet Alexrdquo captured two-thirds of the Triple Crown winning the Preakness Stakes (G1) and Belmont Stakes (G1) The industry boasts 110 Florida-bred millionaires 19 classic winners (Kentucky Derby Preakness Stakes and Belmont Stakes) and 20 Breeders Cup Day champions

The Florida Thoroughbred Breedersrsquo and Ownersrsquo Association funds the Florida-bred Stakes Program which is implemented at Floridas thoroughbred racetracks In addition Florida-breds won 346 stakes races including 68 graded stakes and earned more than $41 million in stakes purses Florida-breds banked in excess of $194 million in total North American purse money Through a percentage of pari-mutuel handle Florida thoroughbred permitholders contributed $9542882 to the Florida Thoroughbred Breedersrsquo and Ownersrsquo Association during Fiscal Year 20072008 The FTBOA paid out $5941304 in Breedersrsquo Awards $567000 in Stallion Ownersrsquo Awards and $2112650 through the Florida-bred Stakes Program The Florida-bred Stakes Program includes ldquoThe Sunshine Millionsrdquo at Gulfstream Park ldquoThe Florida Millionrdquo at Calder Race CourseTropical Park ldquoFlorida Cup Dayrdquo at Tampa Bay Downs and additional funds for supplements to Florida-bred Preferred Stakes Races during the CalderTropical and Tampa Bay Downsrsquo meets

The Florida Standardbred Breeders and Owners Association a non-profit organization and the recognized representative of horsemen in the state of Florida is the designated association for the allocation and distribution of funds for Florida-bred Standardbred racing Promotional activities include providing breeder and stallion awards for eligible Florida-bred horses during Pompano Parks 20072008 meet as well as awards for Florida Breeders Stakes races A series of races and awards were also provided for two and three-year-old standardbreds to prepare for the winter meet at Pompano Park The total amount of funds collected and distributed to the Florida Standardbred horsemen throughout the year exceeded $1600000

Note Promotional program information is provided by respective Breeders and Owners Associations

30

UNIVERSITY OF FLORIDA COLLEGE OF VETERINARY MEDICINE RACING LABORATORY

The University of Florida College of Veterinary Medicine Racing Laboratory detects and identifies any drug medication stimulant depressant hypnotic local anesthetic or drug-masking agent prohibited in the blood urine or other bodily fluids of racing horses and greyhounds collected by the Division

During Fiscal Year 20072008 the laboratory received and processed 82763 samples that resulted in 537014 analyses The vigilant monitoring of samples by the laboratory serves to deter the illegal use of drugs in racing animals in Florida

Horse UrineBlood Greyhound Urine 1 Investigative Samples Received 18509 64254 3

2Samples Analyzed 18573 29320 3 Number of Analyses 293371 243643 7 Positives 102 46 NA

1 Quantity Not Sufficient For Testing (QNS) 34798 (542) 2 The Samples Analyzed number for horses is larger than the Samples Received number due to the carryover of samples received in June 2007 that are analyzed in July of the next fiscal year

DRUG POSITIVES FOR FISCAL YEAR 20072008

Types of Positives (ARCI Drug Class) Horse Greyhound Acepromazine Metabolite (3) 12 0 Acepromazine Metabolites (3) Butorphanol (3) 1 0 Albuterol (3) 2 0 Aminorex Levamisole Levamisole metabolite 0 1 Benzoylecgonine (1) 1 8 Butorphanol (3) 3 0 Caffeine (2)Theophylline (3) 2 0 Caffeine (2) Theophylline (3) Butorphanol (3) 1 0 Caffeine (2)Theophylline (3) Theobromine (4) 5 0 Cimetidine (5) 4 0 Clenbuterol (3) 9 0 Dimethyl Sulfoxide (5) 5 9 Gamma-Hydroxphenylbutazone (NA) 0 9 Gamma-Hydroxphenylbutazone (NA) Phenylbutazone (NA) Oxyphenbutazone (4) 0 3 Glycopyrrolate (3) 5 0 Ipratropium (3) 2 0 Lidocaine (2) 0 1 Lidocaine (2) 3-Hydroxylidocaine Monoethyl-glycinesylidine 1 0 Lidocaine (2) 3amp4-Hydroxylidocaine Monoethyl-glycinesylidine 0 1 Methocarbamol (4) 0 1 Methocarbamol (4) Guaifenesin (4) 2 0 Naproxen (4) 1 0 Oxilofrine 4 0 Pentoxifylline (4) 1 0 Phenylbutazone (NA)Oxyphenbutazone (4) 37 1 Procaine (3) 0 5 Ranitidine (5) 4 0 Theobromine (4) 0 7 TOTALS 102 46

Class (1) Drugs that have the highest potential to affect performance and have no generally accepted medical use in the racing animal

Class (2) Drugs that have a high potential to affect performance but less of a potential than drugs in Class I Class (3) Drugs that may or may not have generally accepted medical use in the racing animal but the pharmacology of which

suggests less potential to affect performance than drugs in Class 2

Class (4) Includes therapeutic medications that would be expected to have less potential to affect performance than those in Class 3 Class (5) Includes therapeutic medications for which concentration limits have been established by the racing jurisdictions as well as

certain miscellaneous agents and other medications as determined by the regulatory bodies

31

FIN

AN

CIA

L S

TATE

ME

NTS

DIVISION OF PARI-MUTUEL WAGERING SUMMARY OF STATE REVENUE FROM PARI-MUTUEL CARDROOM

AND SLOT ACTIVITIES FISCAL YEAR 20072008

State Revenue From Regular Performances Tax on Attendance $ 116982 Daily License Fees 3882120 Tax on Handle 19110317

State Revenue From Pari-Mutuel Performances $ 23109419

Other State Revenue Occupational Licenses $ 627372 Fingerprint Fees 281045 Escheated Tickets From Greyhound and Jai Alai (1) 1470310 Racing Scholarship Funds (1) 3303 PMW Trust Fund - Drug Fines 25975 Miscellaneous Revenue 104013 General Revenue Fund - Other Fines 36290

Other State Revenue $ 2548308

Total Pari-Mutuel State Revenue $ 25657727

State Revenue From Cardrooms Table Fees $ 875000 Gross Receipts(2) 9086385 Occupational Licenses 131741

Total State Revenue From Cardrooms $ 10093126

State Revenue From Slots CompulsiveAddictive Gambling Fee $ 750000 Facility License Fee 9000000 Slot Taxes(3)(4) 122891732 Fingerprint Fees 9678 Occupational Licenses 309920 Miscellaneous Revenue 4561 Miscellaneous Fines 60000

Total State Revenue From Slots $ 133025891

Total State Revenue Generated(5) $ 168776744

(1) Escheated tickets from greyhound racing and jai alai gaming and Racing Scholarship Funds are distributed to the Department of Education

(2) One-half of cardroom gross receipts is deposited into General Revenue (3) Slot taxes are distributed to the Department of Education (4) Pompano Park has requested a refund of $23 million for overpayment of Slot taxes for Fiscal

Year 20072008 Refund has been requested and will be processed by the Department of Education in Fiscal Year 20082009

(5) Total revenue and components thereof generated is on the accrual basis of accounting Total revenue and components thereof as as shown in the financial statements on page 34 is on the cash basis of accounting

32

DEPARTMENT OF BUSINESS amp PROFESSIONAL REGULATION DIVISION OF PARI-MUTUEL WAGERING

BALANCE SHEET SPECIAL REVENUE FUND

FOR FISCAL YEAR ENDED JUNE 30 2008

ASSETS2008 2007

Cash Cash with State Treasurer Investments at cost Accounts receivable Allowance for uncollectibles Interest receivable Due from state funds

$ 8782450 130253048 614648452 370224565

(47367) 3214765

11039242

$ 12865700222813082

2974720047251866437

(403691)75307163230584

TOTAL ASSETS $ 1138115155 $ 3472622875

LIABILITIES amp FUND EQUITY Liabilities Accounts payable Accrued salaries Due to other funds Due to other state agencies Due to general revenue Compensated Absences Deferred revenues

$ 31462691 5343391

19860800 6908508

72185753 352080

-

$ 2451476432118280

5007001118617783905919

130600-

Total Liabilities 136113223 152356440

Fund Equity Unreserved 1002001932 3320266435

Total Fund Equity 1002001932 3320266435

TOTAL LIABILITIES amp FUND EQUITY $ 1138115155 $ 3472622875

The financial statements and notes are for informational purposes only

33

DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION DIVISION OF PARI-MUTUEL WAGERING

STATEMENT OF REVENUES EXPENDITURES amp CHANGES IN FUND BALANCE - BUDGET amp ACTUAL SPECIAL REVENUE FUND

FOR FISCAL YEAR ENDED JUNE 30 2008

FINAL 2008 2007 BUDGET ACTUAL VARIANCE ACTUAL

REVENUES Fees Charges Commissions and Sales $ 1462968000 $ 1510423993 $ 47455993 $ 1848846680 Licenses and Permits 88230000 75755065 (12474935) 77772299 Taxes 14652040100 14709972807 57932707 7556712852 Fines Forfeits Judgments and Settlements 4117800 8773932 4656132 10192871 Interest and Dividends Net 53744700 60790502 7045802 96755032 Transfers In - - - 3230584 Miscellaneous Receipts 7506100 12204044 4697944 9178523

Total Revenues 16268606700 16377920343 109313643 9602688841

EXPENDITURES CURRENT OPERATING Salaries 579678900 533903674 45775226 463518647 Other Personal Services 184418800 168853792 15565008 178434171 Other Operating Expenditures 97523500 84325982 13197518 72283850 Operation of Motor Vehicles 5500000 4847937 652063 2585300 Risk Management 16085600 16085600 21327300 GampAState University System - - - 30000000 State Attorney-Slots 23188500 - 23188500 -Tax Collection Equalization 72500 - 72500 -PMW Lab Services 236000000 236000000 - 236000000 PMW Compliance System 29647600 29647600 - 28524598 TrDMSHR SVCSSTW Contract 5828400 - 5828400 5785000 Cardroom Tax Distribution 85500000 67702156 17797844 55541702 Compulsive Gambling Prevention 141337500 125960114 15377386 88470124 OPERATING CAPITAL OUTLAY 4283200 3877015 406185 2830286 Acquisition of Motor Vehicles 7885000 7885000 - 2870000 Assessment for Fingerprinting 65988000 29746050 36241950 38680327 Service Charge to General Revenue 370000000 293760648 76239352 334561292 Refunds 120000000 6209831 113790169 502671 Transfer to FDLE Slots Investigation 321759200 310000000 11759200 291580000 Transfers to Other Funds 17917534500 12439618141 5477916359 4975167341 Transfers to General Revenue 5340000000 4350000000 990000000 846632576

Total Expenditures 25552231200 18692337940 6859893260 7675295185

Excess (Deficiency) of Revenues Over (9283624500) (2314417597) 6969206903 1927393656 (Under) Expenditures

FUND BALANCE JULY 1 2007 - 3316419529 3316419529 1392872779

FUND BALANCE JUNE 30 2008 $ (9283624500) $ 1002001932 $ 10285626432 $ 3320266435 (1) (1)

(2) (1) Does not include budget of $ 45000000 for category 190000 Investments Actual expenditures for category 190000 were

closed into the investment account (2) An adjustment of $3846906 was made to the beginning fund balance due to adjustments made by the Department

of Financial Services The financial statements and notes are for informational purposes only

34

C

AR

DR

OO

M P

AR

I-MU

TUE

L A

ND

SLO

T S

TATU

TE M

ATR

IX

STATUTE TOPIC GREYHOUND JAI ALAI THOROUGHBRED HARNESS QUARTER HORSE

FEES

Daily License Fees On Live

On-track Handle

$80 per race 5500951(1)(a) $40 per game 5500951(1)(a) $100 per race 5500951(1)(a) $100 per race 5500951(1)(a) $100 per race 5500951(1)(a)

Daily License Fees On

Simulcast Handle

$80 per race but not to exceed $500 per day 5500951(1)(a)

$40 per game but not to exceed $500 per day 5500951(1)(a)

$100 per race but not to exceed $500 per day 5500951(1)(a)

$100 per race but not to exceed $500 per day 5500951(1)(a)

$100 per race but not to exceed $500 per day 5500951(1)(a)

Cardroom Table Fees

Annual fee for each facility is $1000 for each table to be operated at the cardroom 849086(5)(d)

Annual fee for each facility is $1000 for each table to be operated at the cardroom 849086(5)(d)

Annual fee for each facility is $1000 for each table to be operated at the cardroom 849086(5)(d)

Annual fee for each facility is $1000 for each table to be operated at the cardroom 849086(5)(d)

Annual fee for each facility is $1000 for each table to be operated at the cardroom 849086(5)(d)

TAXES

Tax On Admissions

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a)

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a)

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a)

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a)

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a)

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c)

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c)

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c)

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c)

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c)

15 of admission charge or 10 cents whichever is greater for entrance to the cardroom This tax only applies if a separate admission fee is charged for entry into the cardroom facility If a single admission fee is charged allowing entry to both or either the pari-mutuel facility and the cardroom facility the tax is payable only once and shall be payable pursuant to Chapter 550 849086(13)(b)

15 of admission charge or 10 cents whichever is greater for entrance to the cardroom This tax only applies if a separate admission fee is charged for entry into the cardroom facility If a single admission fee is charged allowing entry to both or either the pari-mutuel facility and the cardroom facility the tax is payable only once and shall be payable pursuant to Chapter 550 849086(13)(b)

15 of admission charge or 10 cents whichever is greater for entrance to the cardroom This tax only applies if a separate admission fee is charged for entry into the cardroom facility If a single admission fee is charged allowing entry to both or either the pari-mutuel facility and the cardroom facility the tax is payable only once and shall be payable pursuant to Chapter 550 849086(13)(b)

15 of admission charge or 10 cents whichever is greater for entrance to the cardroom This tax only applies if a separate admission fee is charged for entry into the cardroom facility If a single admission fee is charged allowing entry to both or either the pari-mutuel facility and the cardroom facility the tax is payable only once and shall be payable pursuant to Chapter 550 849086(13)(b)

15 of admission charge or 10 cents whichever is greater for entrance to the cardroom This tax only applies if a separate admission fee is charged for entry into the cardroom facility If a single admission fee is charged allowing entry to both or either the pari-mutuel facility and the cardroom facility the tax is payable only once and shall be payable pursuant to Chapter 550 849086(13)(b)

Tax On Cardroom Gross Receipts

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts 849086(13)(a)

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts 849086(13)(a)

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts 849086(13)(a)

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts 849086(13)(a)

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts 849086(13)(a)

This matrix represents a summary of 2007 Statutes Please refer to the cite noted by statutory topic for specific language governing pari-mutuel wagering

35

STATUTE TOPIC GREYHOUND JAI ALAI THOROUGHBRED HARNESS QUARTER HORSE

Tax On Live On-track Handle

55 of handle except for charity perfomances which is 76 of handle 5500951(3)(b)1

Effective July 1 2000 a permitholder may not be taxed at a higher rate than 2 5500951(3)(d)

05 of handle 55009515(2)(a) 05 of handle 55009512(2)(a) 1 of handle 5500951(3)(a)

Tax On Simulcast Handle

Allows permitholders to receive greyhound races from out-of-state and are subject to taxation under 5500951 and 55009511 5503551(4)

Allows permitholders to receive jai alai games from out-of-state and are subject to taxation under 5500951 and 55009511 5503551(4)

Allows permitholders to receive horse races from out-of-state and are subject to taxation under 5500951 55009512 and 55009515 5503551(3) through 5503551(3)(c)

Allows permitholders to receive horse races from out-of-state and are subject to taxation under 5500951 55009512 and 55009515 5503551(3) through 5503551(3)(c)

Allows permitholders to receive horse races from out-of-state and are subject to taxation under 5500951 55009512 and 55009515 5503551(3) through 5503551(3)(c)

Tax On Intertrack and Intertrack

Simulcast Handle

55 of intertack and intertrack simulcast handle except for the intertrack handle from charity performances at a guest track within the market area of the host the tax is 76

71 of intertrack and intertrack simulcast handle 5500951(3)(b)2 and 5500951(3)(c)1

2 of intertrack handle 5500951(3)(c)1

33 of intertrack handle 5500951(3)(c)1

2 of intertrack handle 5500951(3)(c)1

5500951(3)(b)1 and 5500951(3)(c)1

05 of intertrack and intertrack simulcast handle if the guest is located outside market area of host and within market area of thoroughbred track conducting a live meet 5500951(3)(c)1

39 of intertrack and intertrack simuclast handle for permitholders located in an area of the state where there are only 3 greyhound permitholders located in 3 contiguous counties 5500951(3)(c)2

39 of intertrack and intertrack simulcast handle for greyhound permitholders located in the same market area as specified in 550615(6) or (9) 5500951(3)(c)2

05 of intertrack and intertrack simulcast handle if the guest is located outside market area of host and within market area of thoroughbred track conducting a live meet 5500951(3)(c)1

33 of intertrack and intertrack simulcast handle if permitholder restricted from operating live on a year-round basis and tax paid on intertrack handle exceeds that paid during 9293 State Fiscal Year 55009511(3)(a)

61 of intertrack and intertrack simulcast handle for jai alai permitholders located in the market area as specified in 550615(6) or (9) until the tax paid on intertrack handle in the current state fiscal year exceeds that paid during 9293 State Fiscal Year then tax on handle is 23 5500951(3)(c)2

24 of intertrack simulcast handle 5500951(3)(c)1 and 55009515(5)

05 of intertrack and intertrack simulcast handle if host and guest are thoroughbred permitholders or if the guest is located outside market area of host and within market area of thoroughbred track conducting a live meet 5500951(3)(c)1

05 of intertrack simulcast handle if guest track is a thoroughbred track located more than 35 miles from host track 55009515(5)

15 of intertrack simulcast handle 5500951(3)(c)1

05 of intertrack and intertrack simulcast handle if the guest is located outside market area of host and within market area of thoroughbred track conducting a live meet 5500951(3)(c)1

24 of intertrack simulcast handle 5500951(3)(c)1 and 55009515(5)

05 of intertrack and intertrack simulcast handle if the guest is located outside market area of host and within market area of thoroughbred track conducting a live meet 5500951(3)(c)1

OUTS (ESCHEATS)

Live On-track Handle

Paid to the State of Florida 5501645(2) Paid to the State of Florida 5501645(2) Retained by permitholder 5502633(3) Paid to Florida Standardbred Breedersrsquo and Ownersrsquo Association (FSBOA) 55026165(1) and 5502633(2)(a)

Paid to Florida Quarter Horse Breedersrsquo and Owners Association (FQHBOA) 55026165(1) and 5502633(2)(b)

Escheats from Arabian races are paid to Florida Arabian Horse Racing Promotion Fund 5502633(2)(c)

This matrix represents a summary of 2007 Statutes Please refer to the cite noted by statutory topic for specific language governing pari-mutuel wagering

36

STATUTE TOPIC GREYHOUND JAI ALAI THOROUGHBRED HARNESS QUARTER HORSE

TAX CREDITS amp EXEMPTIONS

(excluding charity performances

unless otherwise

Tax exemption of $360000 per state fiscal year or $500000 for 3 permitholders that held a full live schedule in 1995 and closest to another state authorizing greyhound racing

A permitholder that has incurred tax on handle and admissions that exceeds its operating earnings is entitiled to credit the excess amount of taxes against its next ensuing meets 55009511(1)(b)

Permitholders are allowed a credit of up to 1 of the paid taxes for the previous taxable year The credit if taken is applied against taxes on live handle due for a taxable year under this section and

noted) 55009514(1) is paid directly to the Jockeys Guild by the permitholders 55009515(6)

Tax credit each state fiscal year equal to daily license fee on live races in previous state fiscal year 5500951(1)(a)

Allows each permitholder that cannot utilize the full amount of the tax exemption or daily license fee tax credit to transfer the unused portion to a greyhound permitholder acting as a host track for intertrack wagering 5500951(1)(b)

Tax credit each state fiscal year in an amount equal to the amount remitted in escheated tickets in prior state fiscal year 5501647

Tax credit each state fiscal year equal to 25 of amount remitted in escheated tickets in prior state fiscal year Funds equal to the tax credit shall be paid by the permitholder to the National Association of Jai Alai Frontons 5501646

$30000 per performance exemption if live handle during the preceding state fiscal year was less than $15 million This exemption applies to charity performances 55009511(2)(a)1

A permitholder conducting fewer than 100 performances in any calendar year shall pay to the state the same aggregate amount of daily license fees on live games admissions tax and tax on live handle as that paid during the most recent prior calendar year in which at least 100 live performances were conducted 55009511(4)

CHARITY PERFORMANCES

Maximum of 5 days 5500351(1)

Permitholders are allowed to conduct 1 additional day to be designated as ldquoGreyhound Adopt-A-Pet Day Proceeds are paid to bona fide organizations that promote the adoption of greyhounds 5501648(2)

Maximum of 5 days 5500351(1)

Permitholders are allowed to conduct 2 additional performances known as ldquoRetired Jai Alai Playersrsquo Charity Dayrdquo for a fund to benefit retired jai alai players 5500351(8)

Maximum of 5 days 5500351(1)

One additional scholarship day to tracks located in Hillsborough County for the benefit of Pasco-Hernando Community College 5500351(6)(a) and 5500351(6)(b)

Maximum of 5 days 5500351(1) Maximum of 5 days 5500351(1)

Permitholders shall pay from any source including charity performances not less than 10 of tax credit from escheated tickets to a bona fide greyhound adoption program 5501647

This matrix represents a summary of 2007 Statutes Please refer to the cite noted by statutory topic for specific language governing pari-mutuel wagering

37

STATUTE TOPIC STATUTE REFERENCE SUMMARY

FEES

Slot License Fee 551106(1)(a) FS Annual fee for each slot machine facility is $3 million paid with the initial license application and annuall thereafter on the anniversary date of the issuance of the initial license

Compulsive or Addictive Gambling Prevention Program Fee 551118(3) FS Annual fee for each slot machine facility is $250000 paid at the same time the annual

license fee is due and annual thereafter

TAXES

Tax on Slot Revenue 551106(2)(a) and 551006(3) FS

50 of slot machine revenues which is the total of all cash and property received by the slot machine licensee from the operation of slot machines less the amount of cash cash equivalents credits and prized paid to winners of slot machine gaming shall be remitted by 3 pm Wednesday for the preceeding week ending Sunday

FINES

Failure to Pay Slot Tax Fine 551106(4) FS Up to $10000 for each day tax payment is not remitted timely

Civil Fine 551107(11) FS The division may impose a civil fine of up to $5000 fpr each violation of this chapter or the rules of the division

False Statement Fine 551109(1) FS

Up to a $10000 fine or civil penalty for any person who knowingly makes or causes to be made or aids assists or procures another to make a false statement in any report disclosure application or any document required under Chapter 551 or any rule adopted under Chapter 551

Unauthorized Possession of Slot Machines Fine 551109(2) FS

Up to a $10000 administrative fine or civil penalty for any person who possesses a slot machine without the license required by Chapter 551 or who possesses a slot machine at any location other than at the slot machines licensees facility

PENALTIES

Slot Machine Licensee Civil Penalities 551117 FS Up to a $100000 civil penalty for each count or separate offense against the slot machine

licensee for violation of Chapter 551 or any rule adopted by the division

This matrix represents a summary of 2008 Statutes Please refer to the cite noted by statutory topic for specific language governing pari-mutuel wagering

38

  • Table of Contents 2007-2008pdf
  • Overview 2007-2008pdf
  • Division Overview 2007-2008 (2-4-09)pdf
    • THE DIVISION OF PARI-MUTUEL WAGERING
    • OFFICE OF AUDITING
    • OFFICE OF OPERATIONS
    • OFFICE OF REVENUE AND FINANCIAL ANALYSIS
      • Events Shaping 2007-2008pdf
        • Events Shaping the 20072008 RacingGaming Season in Florida
          • Fiscal Years Comparative Data 2007-2008pdf
            • Total Paid
            • Total
            • Pari-Mutuel
            • Handle
            • State Revenue
            • as a Percent
            • of Handle
              • PMW Graphs 2007-2008pdf
              • PMW Handle Statistics 20072008pdf
              • Guest Handle by Host 2007-2008pdf
              • Charity-scholarship 2007-2008pdf
                • RACING SCHOLARSHIP TRUST FUND
                • ABANDONED WINNING TICKETS
                  • Cardroom Statistics 2007-2008pdf
                    • Sheet1
                      • Cardroom Revenue 20072008pdf
                      • Slot Comparative Data 2007-2008 (12-15-08)pdf
                      • Slot Revenue Per Machine 0708pdf
                        • TOTAL LINE (3)
                          • Facilities Map with 21 cardrooms (As of 11-18-08)pdf
                          • Permitholder Contact amp Operating In 77th annual rpt (as of 12-24-08)pdf
                          • Promotional Programs for FL Horses 20072008docpdf
                          • Drug Positives Data 2007-2008pdf
                            • Sheet1
                              • State Revenue Summary 0708pdf
                                • 20062007
                                  • Financial Statements (Page 1) 20072008pdf
                                  • Financial Statements (Page 2) 20072008pdf
                                  • PMW Statute Matrix 2007-2008pdf
                                  • Slot Statute Matrix 2007-2008pdf
                                    • Sheet1
                                      • Events Shaping 2007-2008pdf
                                        • Events Shaping the 20072008 RacingGaming Season in Florida
                                          • Events Shaping 2007-2008pdf
                                            • Events Shaping the 20072008 RacingGaming Season in Florida
                                              • Division Overview 2007-2008 (2-23-09)pdf
                                                • THE DIVISION OF PARI-MUTUEL WAGERING
                                                • OFFICE OF AUDITING
                                                • OFFICE OF OPERATIONS
                                                • OFFICE OF REVENUE AND FINANCIAL ANALYSIS
Page 19: Florida Departmentof Busines Division of Pari-Mutuel ......jai alai games, and cardroom poker games. Additionally, slot machine gaming at pari-mutuel facilities is ... is intended

~~ TOTAL REGULAR AND CHARITYSCHOLARSHIP HANDLE

TOTAL ON-TRACK TOTAL CHARITY Fiscal Year 20072008 REGULAR SCHOLARSHIP TOTAL

Live Simulcast ITW ITWS HANDLE Live Simulcast ITW ITWS HANDLE HANDLE Greyhound Racing Associations

Bet Miami Greyhounds $3833669 $8186102 $5194870 $1814603 $19029244 $196027 $279947 $198800 $65735 $740509 $19769753 Daytona Beach Kennel Club Inc 8965786 0 4835225 0 13801011 476535 0 113495 0 590030 14391041 Derby Lane 19469861 0 27585376 0 47055237 1629919 0 1581896 0 3211815 50267052 Ebro Dog Track 4024328 0 0 0 4024328 292310 0 0 0 292310 4316638 Flagler Greyhound Track 6865777 8916036 11784845 477450 28044108 194921 182966 191590 19814 589291 28633399 Jacksonville Kennel Club Inc 5648512 0 15977689 0 21626201 958575 0 1986413 0 2944988 24571189 Jefferson County Kennel Club Inc 2147387 0 0 0 2147387 125430 0 0 0 125430 2272817 Mardi Gras Racetrack and Gaming Center 5339206 5561303 6553391 1742787 19196687 227427 247812 210221 82592 768052 19964739 Melbourne Greyhound Park LLC 326774 0 0 0 326774 37608 0 0 0 37608 364382 Naples-Ft Myers Greyhound Track 18381148 0 17109249 0 35490397 898219 0 720104 0 1618323 37108720 Orange Park Kennel Club Inc 4801506 0 14836862 0 19638368 646499 0 1834309 0 2480808 22119176 Palm Beach Kennel Club 32228122 4691 54225562 0 86458375 1267445 0 1471162 0 2738607 89196982 Penn Sanford LLC dba Sanford-Orlando Kennel Club 5370652 0 0 0 5370652 0 0 0 0 0 5370652 Pensacola Greyhound Track Inc 3314680 0 0 0 3314680 0 0 0 0 0 3314680 SOKC LLC dba Sanford-Orlando Kennel Club 5343612 0 0 0 5343612 408633 0 0 0 408633 5752245 Sarasota Kennel Club Inc 11427693 0 0 0 11427693 654788 0 0 0 654788 12082481 St Johns Greyhound Park 8688455 1132 25569200 980 34259767 656853 35651 1775288 248144 2715936 36975703 Tampa Greyhound Track 10596134 0 17004410 0 27600544 992429 0 1273408 0 2265837 29866381

Total Greyhound Tracks $156773302 $22669264 $200676679 $4035820 $384155065 $9663618 $746376 $11356686 $416285 $22182965 $406338030

Jai Alai Frontons Dania Jai Alai $6757107 $0 $10766965 $0 $17524072 $101995 $0 $184753 $0 $286748 $17810820 Ft Pierce Jai Alai 322073 0 0 0 322073 47625 0 0 0 47625 369698 Hamilton Jai Alai and Poker 4570 0 0 0 4570 0 0 0 0 0 4570 Miami Jai Alai 8157583 0 9916754 0 18074337 112451 0 115670 0 228121 18302458 Ocala Jai Alai 219573 0 0 0 219573 0 0 0 0 0 219573 Orlando-Seminole Jai Alai 1650402 0 0 0 1650402 284943 0 0 0 284943 1935345 Summer Jai Alai 7253454 0 9441821 0 16695275 161570 0 144502 0 306072 17001347 Summersport Enterprises Ltd 4755818 0 8120584 0 12876402 42089 0 103276 0 145365 13021767

Total Jai Alai Frontons $29120580 $0 $38246124 $0 $67366704 $750673 $0 $548201 $0 $1298874 $68665578

Thoroughbred Racing Associations Calder Race Course Inc $28216348 $72045482 $20618763 $167887236 $288767829 $3875484 $5752794 $2595863 $13597737 $25821878 $314589707 Gulfstream Park Racing Association Inc 37984083 28952547 36561065 78123591 181621286 6051713 3267574 4686871 7366943 21373101 202994387 Tampa Bay Downs Inc 23831381 11011575 31874047 51168043 117885046 2855206 656663 3419660 2752314 9683843 127568889 Tropical Park Inc 13464854 24093289 13839256 68208192 119605591 3160753 5077513 2442191 10500481 21180938 140786529

Total Thoroughbred Tracks $103496666 $136102893 $102893131 $365387062 $707879752 $15943156 $14754544 $13144585 $34217475 $78059760 $785939512

Harness Racing Associations Isle Casino and Racing at Pompano Park 8587725 24455443 4583236 43135142 80761546 465991 586381 250704 904762 2207838 82969384

$297978273 $183227600 $346399170 $412558024 $1240163067 $26823438 $16087301 $25300176 $35538522 $103749437 $1343912504 TOTAL FOR ALL TRACKS AND FRONTONS

ON-TRACK INTERTRACK INTERTRACK

13

TOTAL INTERTRACK WAGERING HANDLE BY GUEST

Fiscal Year 20072008 HOST PERMITHOLDER

BET MIAMI DERBY MARDI NAPLES-FT ORANGE PALM TAMPA GUEST FACILITY GREYHOUNDS DAYTONA LANE FLAGLER JACKSONVILLE GRAS MYERS PARK BEACH ST JOHNS GREYHOUND Greyhound Permitholders

Bet Miami Greyhounds $0 $320197 $522053 $1873321 $734696 $0 $732912 $171332 $2653670 $638505 $1061095 Daytona Beach Kennel Club Inc 1615503 0 1216806 485674 912428 1259791 611658 729306 2386598 1320392 750606 Derby Lane 544667 531756 0 1137788 1355439 713136 1876676 1316221 6189801 2142104 424324 Ebro Dog Track 0 0 1544204 0 132712 0 0 237560 873791 295657 768919 Flagler Greyhound Track 1863313 376651 1177705 0 708132 1993029 1250968 620715 4157527 1102814 871858 Jacksonville Kennel Club Inc 430304 764230 1892881 1486155 3395250 455663 2046646 3092876 4779286 5163777 1277721 Jefferson County Kennel Club Inc 0 0 1106909 0 500652 0 0 367389 0 754375 523383 Mardi Gras Racetrack and Gaming Center 0 173383 919445 1395277 31513 0 846620 451971 2094233 492218 0 Melbourne Greyhound Park LLC 120866 187735 642527 500406 359304 204608 711972 415152 2427931 657331 439604 Naples-Ft Myers Greyhound Track 344359 201779 1166263 1129393 403966 414918 0 444709 2947014 615076 670074 Orange Park Kennel Club Inc 457203 428460 2138015 471407 0 447727 1580300 0 2757550 0 1323773 Palm Beach Kennel Club 331335 267893 1741971 1484008 1422456 536756 1678806 1408358 0 2304419 1132490 Penn Sanford LLC dba Sanford-Orlando Kennel Club 42185 128933 1263696 175427 1390843 56063 749203 0 2339731 929328 1078437 Pensacola Greyhound Track Inc 0 0 0 0 1556828 0 0 1501860 0 2445089 0 SOKC LLC dba Sanford-Orlando Kennel Club 0 136278 1460782 17916 0 0 1200366 1112656 2350709 1009985 628560 Sarasota Kennel Club Inc 0 0 2794343 0 845857 0 1464099 680743 3992092 1265819 1580876 St Johns Greyhound Park 163222 252297 694747 466575 1453801 170318 568502 1395926 3227075 2095710 477565 Tampa Greyhound Track 316644 718625 5073411 1048070 1056231 446493 1607376 978959 4501893 1591192 2940790

Total Greyhound Permitholders $6229601 $4488217 $25355758 $11671417 $16260108 $6698502 $16926104 $14925733 $47678901 $24823791 $15950075

Jai Alai Permitholders Dania Jai Alai $429125 $0 $0 $0 $0 $1276948 $0 $0 $0 $0 $5547 Ft Pierce Jai Alai 100339 0 381557 271582 321939 124856 0 294208 2406445 482664 233847 Hamilton Jai Alai and Poker 157941 222141 588812 0 477027 185506 0 550517 828278 764400 330268 Miami Jai Alai 0 0 0 0 0 0 0 0 0 0 0 Ocala Jai Alai 58602 124485 308864 530700 270602 71637 255820 264022 1114630 471277 213271 Orlando-Seminole Jai Alai 0 0 0 0 0 0 0 0 0 0 0 Summer Jai Alai 0 0 0 0 0 0 0 0 0 0 0 Summersport Enterprises Ltd 109949 0 0 0 0 0 0 0 0 0 0

Total Jai Alai Permitholders $855956 $346626 $1279233 $802282 $1069568 $1658947 $255820 $1108747 $4349353 $1718341 $782933

Thoroughbred Permitholders Calder Race Course Inc $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 Gulfstream Park Racing Association Inc 0 0 0 0 0 0 0 0 0 0 0 Ocala Breeders Sales 0 0 370093 0 249776 0 0 235185 1113285 383067 197233 Tampa Bay Downs Inc 0 113877 2162188 0 384650 0 647429 401506 1842662 668413 1347577 Tropical Park Inc 0 0 0 0 0 0 0 0 0 0 0

Total Thoroughbred Permitholders $0 $113877 $2532281 $0 $634426 $0 $647429 $636691 $2955947 $1051480 $1544810

Harness Permitholders Isle Casino and Racing at Pompano Park 188451 0 0 0 0 231542 0 0 712523 0 0

TOTAL FOR ALL PERMITHOLDERS $7274008 $4948720 $29167272 $12473699 $17964102 $8588991 $17829353 $16671171 $55696724 $27593612 $18277818

Note Figures above include handle from charityscholarship performances

CO

NTIN

UED

ON

NEXT PA

GE

14

TOTAL INTERTRACK WAGERING HANDLE BY GUEST

scal Year 20072008Fi

GUEST FACILITY G

DANIA MIAMI SUMMER SUMMERSPORT

HOST PERMITHO

CALDER

LDER

GULFSTREAM PARK

TAMPA BAY DOWNS

TROPICAL PARK

POMPANO PARK

reyhound Permitholders Bet Miami Greyhounds $71455 $0 $0 $25308 $2143688 $0 $0 $1027407 $3217279 Daytona Beach Kennel Club Inc 370884 345355 342578 306303 6219441 2065226 3582421 2274939 2035961 Derby Lane 400206 1298627 1174660 263459 14341493 4553604 9231214 5623223 2387288 Ebro Dog Track 206059 0 0 158723 1655725 881390 461380 542785 0 Flagler Greyhound Track 0 0 0 0 3259551 2135726 29664 1234231 3439140 Jacksonville Kennel Club Inc 297686 461290 449578 203737 2770002 1062284 1486389 1086663 372800 Jefferson County Kennel Club Inc 118961 0 0 85971 0 0 0 0 0 Mardi Gras Racetrack and Gaming Center 171394 0 0 0 573637 1234654 42321 11218 2615036 Melbourne Greyhound Park LLC 718179 755821 715685 535087 8474187 3668978 4643641 3482257 782535 Naples-Ft Myers Greyhound Track 0 0 0 0 11388928 6214826 8361375 4907703 2010190 Orange Park Kennel Club Inc 176546 186694 213201 129328 1512972 419695 750773 274779 430038 Palm Beach Kennel Club 848458 936196 820191 632213 30944142 23306276 4142773 14610322 5946803 Penn Sanford LLC dba Sanford-Orlando Kennel Club 0 0 0 0 7383469 0 276649 669083 692069 Pensacola Greyhound Track Inc 0 0 0 0 773982 456119 765260 337408 0 SOKC LLC dba Sanford-Orlando Kennel Club 0 0 0 0 94737 2341357 3735226 1928848 870482 Sarasota Kennel Club Inc 0 0 0 0 8935731 3700307 5828683 3779169 954848 St Johns Greyhound Park 133286 271383 295950 99738 8155143 2954537 4327535 2972357 1527437 Tampa Greyhound Track

tal Greyhound Permitholders

305842 923442 874931 223579 8065750 2544039 5201448 3179327 1900483

To $3818956 $5178808 $4886774 $2663446 $116692578 $57539018 $52866752 $47941719 $29182389

Jai Alai Permitholders Dania Jai Alai $0 $1070874 $342315 $0 $1041847 $1387400 $40658 $308989 $3159556 Ft Pierce Jai Alai 174820 826347 827691 151636 5119725 2061530 2744884 1893526 842688 Hamilton Jai Alai and Poker 178401 63707 42454 130251 1157486 398501 724541 413077 59 Miami Jai Alai 1798880 0 0 365501 34545 178485 11806 139815 1039975 Ocala Jai Alai 244059 425447 463032 88189 2906187 970679 1851799 969720 527893 Orlando-Seminole Jai Alai 1516478 1362163 1300096 1294233 17003078 5123321 9319740 6138759 5516055 Summer Jai Alai 594269 0 0 1423895 484200 0 0 52935 920611 Summersport Enterprises Ltd 0 210554 870130 0 1523238 0 0 473522 2642604

Total Jai Alai Permitholders $4506907 $3959092 $3845718 $3453705 $29270306 $10119916 $14693428 $10390343 $14649441

Thoroughbred Permitholders Calder Race Course Inc $0 $0 $0 $0 $0 $0 $657951 $0 $0 Gulfstream Park Racing Association Inc 0 0 0 0 16936195 0 7820112 11772505 0 Ocala Breeders Sales 81731 237652 236304 52614 10097325 3809993 5775492 3730895 1002588 Tampa Bay Downs Inc 164752 656872 617527 132035 23225339 8488681 0 9993847 3386258 Tropical Park Inc

tal Thoroughbred Permitholders

0 0 0 0 0 30206293 4621554 0 653168

To

H

T

$246483 $894524 $853831 $184649 $50258859 $42504967 $18875109 $25497247 $5042014

arness Permitholders Isle Casino and Racing at Pompano Park 2379372 0 0 1922060 8477856 16574569 2778775 11160811 0

OTAL FOR ALL PERMITHOLDERS $10951718 $10032424 $9586323 $8223860 $204699599 $126738470 $89214064 $94990120 $48873844

CO

NTIN

UED

FRO

M PR

EVIOU

S PAG

E

TOTAL

$15192918 28831870 55505686 7758905

24221024 32975218 3457640

11052920 30443806 41220573 13698461 94495866 17175116 7836546

16887902 35822567 31703104 43498525

$511778647

$9063259 19260284 7213367 3569007

12130915 48573923 3475910 5829997

$109116662

$657951 36528812 27573233 54233613 35481015

$154474624

44425959

$819795892

Note Figures above include handle from charityscholarship performances

15

CHARITY AND SCHOLARSHIP PERFORMANCES

Each permitholder may operate up to five additional days designated as charity or scholarship days during their regular meet Proceeds from these additional days are paid to approved charities major state and private institutions of higher learning community colleges the Historic Resources Operating Trust Fund or the Board of Governors Operations and Maintenance Trust Fund A list of proposed recipients is submitted annually by the permitholder to the division Typically the amount contributed to charitable organizations is determined by calculating the amount of taxes due to the state had it been a regular performance A minimum of $2469657 was paid to charitable organizations during Fiscal Year 20072008 bringing the total proceeds disbursed since 1985 to $64738381

RACING SCHOLARSHIP TRUST FUND

The Board of Governors Operations and Maintenance Trust Fund within the Department of Education is used to provide scholarships to deserving students who are attending Floridas colleges and universities A total of $16872378 has been paid to this fund since the program began in 1949 The amount contributed to the fund this fiscal year is detailed below

Racing Scholarship Trust Fund Washington County Kennel Club Inc $3303

Total For 20072008 Fiscal Year $3303

ABANDONED WINNING TICKETS

Abandoned pari-mutuel tickets are winning tickets that remain uncashed for a period of one year The value of greyhound and jai alai abandoned tickets for live on-track races or games escheat to the state These funds are deposited into the State School Fund for the support and maintenance of Floridas public schools Since 1957 the total paid into this fund is $87881715 The amount collected in abandoned winning tickets for the State School Fund for this fiscal year is detailed below

Abandoned Winning Tickets Greyhound Permitholders $1317137 Jai Alai Permitholders $153173 Total For 20072008 Fiscal Year $1470310

In harness and quarter horse racing abandoned winning tickets are paid to the respective breedersrsquo associations Abandoned winning tickets from thoroughbred horse racing are retained by the permitholder

16

Ibull

CARDROOM COMPARATIVE DATA

During Fiscal Year 20072008 there were 21 licensed permitholders that operated a cardroom at their facility The number of cardroom tables increased from 469 in Fiscal Year 20062007 to 739 i n Fiscal Year 20072008 Cardroom gross receipts increased from $54208544 to $90863855 and as a result total state revenue increased from $5746355 in Fiscal Year 20062007 to $9961385 this fiscal year

Cardroom tax revenue is distributed 50 between the Pari-Mutuel Wagering Trust Fund and th e General Revenue Fund In accordance with Section 849086(13)(h) Florida Statutes one quarter o f the moneys deposited into the Pari-Mutuel Wagering Trust Fund must be distributed to counties an d municipalities that approved the cardroom In October 2008 the division distributed approximatel y $1135798 to the countiesmunicipalities

CARDROOM GROSS RECEIPTS AND TOTAL STATE REVENUE FISCAL YEARS 19981999 THROUGH 20072008

$0 $10 $20 $30 $40 $50 $60 $70 $80 $90

$100

Mill

ions

1998

1999

1999

2000

2000

2001

2001

2002

2002

2003

2003

2004

2004

2005

2005

2006

2006

2007

2007

2008

Cardroom Gross Receipts Total State Revenue

CARDROOM GROSS RECEIPTS AND STATE REVENUE SUMMARY

Fiscal Year Total Cardroom Gross Receipts

Gross Receipts Tax

Table Fees Collected

Total State Revenue (Gross Receipts Tax

plus Table Fees)

Total State Revenue as a

Percent of Gross Receipts

19981999 $4394499 $439351 $120500 $559851 1274 19992000 $3743212 $374321 $101500 $475821 1271 20002001 $3165525 $316552 $74500 $391052 1235 20012002 $2837775 $283778 $76000 $359778 1268 20022003 $2767231 $276723 $74500 $351223 1269 20032004 $18498426 $1849843 $250500 $2100343 1135 20042005 $38089764 $3808977 $238000 $4046977 1062 20052006 $44433359 $4443337 $264000 $4707337 1059 20062007 $54208544 $5420855 $325500 $5746355 1060 20072008 $90863855 $9086385 $875000 $9961385 1096

17

COMPONENTS OF CARDROOM REVENUE BY ASSOCIATION

scal Year 20072008Fi

Greyhound Racing Associations Daytona Beach Kennel Club Inc Derby Lane Ebro Dog Track Flagler Greyhound Track Jefferson County Kennel Club Inc Mardi Gras Racetrack and Gaming Center Melbourne Greyhound Park LLC Naples-Ft Myers Greyhound Track Orange Park Kennel Club Inc Palm Beach Kennel Club Sarasota Kennel Club Inc St Johns Greyhound Park Tampa Greyhound Track tal Greyhound PermitholdersTo

Jai Alai Permitholders DaniaSummersportFt Pierce Jai Alai Hamilton Jai Alai and Poker MiamiSummerJai Alai Ocala Jai Alai

Total Jai Alai Permitholders

Thoroughbred Racing Associations Gulfstream Park Racing Association Inc Tampa Bay Downs Inc tal Thoroughbred PermitholdersTo

Harness Racing Associations Isle Casino and Racing at Pompano Park

TAL FOR ALL PERMITHOLDERSTO

Tournament County Gross Gross Gross Table Fees Total Taxes

Municipality Receipts Receipts Receipts Tax Collected and Fees

Volusia 6398578 484861 688344 72000 760344 Pinellas 6061846 1609561 767141 50000 817141

Washington 3149083 74326 322341 22000 344341 Dade 4289859 40082 432994 18000 450994

Jefferson 1141104 50750 119185 22000 141185 Hallandale 2660545 41690 270223 40000 310223

Brevard 5032809 434380 546719 45000 591719 Lee 5695292 515065 621036 36000 657036

Town of Orange Park 1621387 10852 163224 80000 243224 Palm Beach 9211632 992646 1020428 68000 1088428

Sarasota 3938604 1624165 556277 32000 588277 St Johns 8104392 681412 878580 44000 922580

Hillsborough $2098756 291124 $238988 $22000 $260988 59403886 6850914 6625480 551000 7176480

Hallandale

1147983 244911 139289 26000 165289 St Lucie 921326 21501 94283 74000 168283 Hamilton 1846779 100570 194735 15000 209735

Dade 1330788 57541 138833 48000 186833 Marion 465574 7260 47283 56000 103283

5712450

431783 614423 219000 833423

Broward 3592724 252406 384513 25000 409513 Hillsborough 3299351 986607 428596 38000 466596

6892075 1239013 813109 63000 876109

Broward 9546654 787080 1033373 42000 1075373

$81555065 $9308790 $9086385 $875000 $9961385

(1) 18th of total gross receipts tax is distributed to counties or municipalities

Note Effective July 1 2007 the table fee collected is $1000 per table

18

SLOT COMPARATIVE DATA

Florida pari-mutuel facilities began slot machine operations in Broward County during the 20062007 Fiscal Year On January 29 2008 Miami-Dade County held a local referendum and passed slot machine gaming in their county

During Fiscal Year 20072008 the total amount wagered by patrons was $3023981126 Average daily revenue per slot machine was $182 Total net slot revenue was $241120630 In accordance with Section 551106(2)(a) Florida Statutes the tax rate on net slot machine revenue is 50 as a result the total taxes paid to the state was $120560316

bull Gulfstream Park Racing Association paid $19618764 in taxes representing 16 of the total taxes bull Mardi Gras Racetrack and Gaming Center paid $39550545 in taxes representing 33 of the total taxes and

bull Pompano Park Racing paid $61391007 in taxes representing 51 of the total taxes

Taxes paid on net slot machine revenue were accounted for by the division then immediately transferred to the Department of Educations Educational Enhancement Trust Fund

Gulfstream Operations Began 11152006

Mardi Gras Operations Began 12282006

Pompano Park Operations Began 04142007 TOTAL

FY 200607 FY 200708 FY 200607 FY 200708 FY 200607 FY 200708 FY 200607 FY 200708 Average Number of Machines 834 887 1150 1239 1500 1500 2281 3626 Number of Operating Days 228 366 185 366 78 366 228 366 Average Revenue per Machine $161 $121 $216 $174 $193 $224 $191 $182 Amount Wagered $322637778 $501200320 $517732918 $898612565 $273737770 $1624168241 $1114108466 $3023981126 Amount Won By Patrons $291991699 $458031144 $471834882 $816752882 $251151459 $1492832705 $1014978040 $2771616730

Promotional Credits $0 $3970805 $0 $2819819 $0 $4662829 $0 $11453454 30-Day Unclaimed Tickets $60109 $39156 $231437 $55817 $19988 $109307 $311533 $204280

Winnings withheld from Excluded Persons $0 $0 $0 $5408 $0 $0 $0 $5408 Net Slot Machine Revenue $30706188 $39237527 $46129473 $79101089 $22606298 $122782015 $99441960 $241120631

State Tax Revenue $15353094 $19618764 $23064737 $39550545 $11303149 $61391007 $49720980 $120560316 Permitholder Revenue $15353094 $19618764 $23064737 $39550545 $11303149 $61391007 $49720980 $120560316

FISCAL YEAR 20072008

NET SLOT MACHINE REVENUE PROMOTIONAL CREDITS AMOUNT WON BY PATRONS

Gulfstream $458031144

17

Pompano Park $1496832705

53 Mardi Gras

$816752882 30

Gulfstream $3970805

35

Mardi Gras $2819819

25

Pompano Park $4662829

40

Gulfstream $39237527

16

Mardi Gras $79101089

33

Pompano Park $122782015

51

19

I

_jl -

~ ------

--

__ T

- - -- --- -_IF ~

-

Daily Revenue per Machine Compared to Average Number of Machines For Fiscal Years 20062007 and 20072008

GULFSTREAM PARK RACING AND CASINO

$0 $50

$100 $150 $200 $250 $300 $350 $400 $450

Jul-0

6

Aug-06

Sep-06

Oct-06

Nov-06

Dec-06

Jan-07

Feb-07

Mar-07

Apr-07

May-07

Jun-07

Jul-0

7

Aug-07

Sep-07

Oct-07

Nov-07

Dec-07

Jan-08

Feb-08

Mar-08

Apr-08

May-08

Jun-08

Dai

ly R

even

ue p

er M

achi

ne

0 200 400 600 800 1000 1200 1400 1600 1800 2000

Ave

rage

Num

ber o

f Mac

hine

s

Revenue per Machine Machines

MARDI GRAS RACETRACK AND GAMING CENTER

ISLE CASINO AND RACING AT POMPANO PARK

$0 $50

$100 $150 $200 $250 $300 $350 $400 $450

Jul-0

6

Aug-06

Sep-06

Oct-06

Nov-06

Dec-06

Jan-07

Feb-07

Mar-07

Apr-07

May-07

Jun-07

Jul-0

7

Aug-07

Sep-07

Oct-07

Nov-07

Dec-07

Jan-08

Feb-08

Mar-08

Apr-08

May-08

Jun-08

Dai

ly R

even

ue p

er M

achi

ne

0 200 400 600 800 1000 1200 1400 1600 1800 2000

Ave

rage

Num

ber o

f Mac

hine

s

Revenue per Machine Machines

$0 $50

$100 $150 $200 $250 $300 $350 $400 $450

Jul-0

6

Aug-06

Sep-06

Oct-06

Nov-06

Dec-06

Jan-07

Feb-07

Mar-07

Apr-07

May-07

Jun-07

Jul-0

7

Aug-07

Sep-07

Oct-07

Nov-07

Dec-07

Jan-08

Feb-08

Mar-08

Apr-08

May-08

Jun-08

Dai

ly R

even

ue p

er M

achi

ne

0 200 400 600 800 1000 1200 1400 1600 1800 2000

Ave

rage

Num

ber o

f Mac

hine

s

Revenue per Machine Machines

ALL FACLITIES COMBINED

Dai

ly R

even

ue p

er M

achi

ne $450

$400 $350 $300 $250 $200 $150 $100

$50 $0

l-uJ6 6 6 6 6 7 7 7 7 7 70 -06

-0 -0 -0 -0 -0 -0 -0 -0 -07

-0 0 -g p t v c n b r r y n l- gu e c o e a e a p a u u uA S O N D J F M A JM J A

Revenue per Machine

7 8 807 7 7 7 8 8 8-0 -0 -0 -0 -0 -0 -0 -0 -08

-0p t v c n b r r y ne c o e a e a p a uS O N D J F M A M J

Machines

Ave

rage

Num

ber o

f Mac

hine

s 6000

5000

4000

3000

2000

1000

0

20

DA

TA B

Y A

SS

OC

IATI

ON

FA

CIL

ITY

Pari-Mutuel Facilities by Permit Type

Key

- 16 Greyhound Tracks

6 Jai-Alai Frontons

-0 0

-e

3 Thoroughbred Tracks

1 Harness Track

1 Limited lntertrack Wagering Permit (5506308 FS)

3 Division Regional Offices

21 Cardrooms

3 Slot Machine Gaming Facilities

middot1ton Jai Alai Ham1

P rce Jai Alai Fort 1e ____ ~

h Kennel Club Palm Beac

Dania I Summersport Jai Alai

Mardi Gras Racetrack Bet Miami

Gulfstream Park

Calder Tropical Park

J i Alai middot middot 1 Summer a M1am1

Flagler Greyhound

2008 October 01

21

GREYHOUND ASSOCIATIONS

Florida remains the leader in greyhound racing in the United States with 18 permitholders operating at 13 tracks throughout the state A total of 4479 performances including charity and scholarship performances were conducted during this past fiscal year a decrease of nine percent from the previous fiscal year

During Fiscal Year 20072008 handle wagered at live greyhound performances decreased by 12 percent Intertrack handle wagered on broadcasts of live Florida greyhound performances decreased by 12 percent Simulcast handle wagered on broadcasts of performances from outside the state decreased by 23 percent Intertrack simulcast handle wagered on broadcast of performances from outside the state increased by 12 percent Overall total handle decreased by 13 percent for the Florida greyhound industry

Total paid attendance decreased by 41 percent from the prior year The division reports only paid attendance and does not include free admissions or complimentary passes in its data Total greyhound revenue to the state decreased by 15 percent during Fiscal Year 20072008 The greyhound industry accounted for approximately 46 percent of Floridarsquos total revenue and 31 percent of total handle from pari-mutuel performances

Based on audits conducted by the division greyhound permitholders paid $29048989 in purses during Fiscal Year 20072008 which excludes stakes fees and sponsor contributions The races conducted during the past year by greyhound permitholders is shown in detail on the individual permitholder pages of this section

All of Floridarsquos greyhound permitholders actively sponsor greyhound adoption programs Many of the statersquos greyhound tracks provide for on-site adoption booths animal welfare funding advertising special events and public information Florida Statutes provide that greyhound permitholders receive credits applicable against taxes in an amount equal to the uncashed tickets remitted to the state in the prior fiscal year Each permitholder is required to pay an amount equal to 10 percent of the amount of the credit received to any bona fide organization which promotes or encourages greyhound adoptions During Fiscal Year 20072008 total contributions provided to greyhound adoption units amounted to $201949 which exceeded the minimum statutory requirement

Total Performances 4479 Total Paid Attendance 1006115

Total Racing Days 3514 Total Admission Tax $67344

Bet Miami Greyhounds Broward County

See Mardi Gras Racetrack and Gaming Centers contact information for detail

Meet Period 7012007 to 12312007 and 6012008 to 06302008 at Mardi Gras Racing Results Performances 140 Paid Attendance Racing Days 140 Total Admission Tax Purses Paid $1615540

0 $0

Daytona Beach Kennel Club Inc Volusia County

Website wwwdaytonagreyhoundcom Mailing Address P O Box 11470 Daytona Beach Florida 32120 Street Address 960 South Williamson Road Daytona Beach Florida 32114 Meet Period 7012007 to 6302008 Racing ResultsPerformances 410 Paid Attendance Racing Days 312 Total Admission Tax Purses Paid $1660136

Telephone 3862526484 Fax 3862524808

147081 $507

22

Website Mailing Address Street Address

Meet Period

Racing ResultsPerformances Racing Days Purses Paid

Derby Lane St Petersburg Kennel Club Inc

Pinellas County

wwwderbylanecom P O Box 22099 St Petersburg Florida 33742-2099 10490 Gandy Boulevard St Petersburg Florida 33702-2395

7012007 to 8182007 and 1012008 to 6302008

292 Paid Attendance 198 Total Admission Tax

$3344976

Telephone Fax

3446 $0

7278123235 7278123305

Website MailingStreet Address

Meet Period

Racing ResultsPerformances Racing Days Purses Paid

Ebro Dog Track Washington County Kennel Club Inc

Washington County

wwwebrogreyhoundparkcom 6558 Dog Track Road Ebro Florida 32437

7022007 to 12012007 and 152008 to 6302008

262 Paid Attendance 214 Total Admission Tax

$665281

Telephone Fax

32953 $5720

8502343943 8505354442

Website Mailing Address Street Address

Meet Period

Racing ResultsPerformances Racing Days Purses Paid

Flagler Greyhound Track West Flagler Associates Ltd

Dade County

wwwflaglerdogscom P O Box 350940 Miami Florida 33135-0940 401 NW 38th Court Miami Florida 33126

7012007 to 6302008

361 Paid Attendance 362 Total Admission Tax

$1934808

Telephone Fax

0 $0

3056493000 3056314525

Website Mailing Address Street Address Meet Period Racing Results Performances Racing Days Purses Paid

Jacksonville Kennel Club Inc Duval County

wwwjaxkennelcom P O Box 959 Orange Park Florida 32067-0959 1440 North McDuff Avenue Florida 32205 7012007 to 9032007 and 5282008 to 6302008 at Orange Park

115 Paid Attendance 86 Total Admission Tax

$1413236

Telephone Fax

26204 $0

9046460001 9046460420

Website Mailing Address Street Address

Meet Period

Racing Results Performances Racing Days Purses Paid

Jefferson County Kennel Club Inc Jefferson County

wwwjckcgreyhoundscom P O Box 400 Monticello Florida 32345 3079 North Jefferson Street Monticello Florida 32344

7022007 to 9082007 and 5282008 to 6302008

223 Paid Attendance 223 Total Admission Tax

$576563

Telephone Fax

27160 $2728

8509972561 8509973871

23

Website Mailing Address Street Address

Meet Period

Racing Results Performances Racing Days Purses Paid

Mardi Gras Racetrack and Gaming Center Hartman amp Tyner Inc

Broward County

wwwplaymardigrascom P O Box 2007 Hollywood Florida 33022 831 North Federal Highway Hallandale Beach Florida 33009

1012008 to 5312008

152 Paid Attendance 152 Total Admission Tax

$1597917

Telephone Fax

0 $0

9549243200 9549243143

Website MailingStreet Address Meet Period Racing Results Performances Racing Days Purses Paid

Melbourne Greyhound Park LLC Brevard County

wwwmelbournegreyhoundparkcom 1100 North Wickham Road Melbourne Florida 32935

12262007 to 4262008

107 Paid Attendance 71 Total Admission Tax

$422370

Telephone Fax

21157 $399

3212599800 3212593437

Website Mailing Address Street Address Meet Period Racing Results Performances Racing Days Purses Paid

Naples-Ft Myers Greyhound Track Bonita-Fort Myers Corporation

Lee County wwwnaplesfortmyersdogscom P O Box 2567 Bonita Springs Florida 34133-2567 10601 Bonita Beach Road SW Bonita Springs Florida 34135 7012007 to 6302008

410 Paid Attendance 326 Total Admission Tax

$2298746

Telephone Fax

255495 $37445

2399922411 2399479244

Website Mailing Address Street Address Meet Period Racing Results Performances Racing Days Purses Paid

Orange Park Kennel Club Inc Clay County

wwwjaxkennelcom P O Box 959 Orange Park Florida 32067-0959 455 Park Avenue Orange Park Florida 32073 12052007 to 3102008

112 Paid Attendance 84 Total Admission Tax

$1252565

Telephone Fax

24563 $0

9046460001 9046460420

Website MailingStreet Address Meet Period Racing Results Performances Racing Days Purses Paid

Palm Beach Kennel Club Investment Corporation of Palm Beach

Palm Beach County wwwpbkennelclubcom 1111 North Congress Avenue West Palm Beach Florida 33409-6317 7012007 to 6302008

466 Paid Attendance 363 Total Admission Tax

$4821349

Telephone Fax

220086 $12853

5616832222 5614711298

Website Mailing Address Street Address Meet Period Racing ResultsPerformances Racing Days Purses Paid

Pensacola Greyhound Track Inc Escambia County

wwwpensacolagreyhoundparkcom P O Box 12824 Pensacola Florida 32591-2824 951 Dog Track Road Pensacola Florida 32506-8236 7012007 to 6292008

212 Paid Attendance 165 Total Admission Tax

$725502

Telephone Fax

0 $0

8504558595 8504538883

24

Penn Sanford LLC dba Sanford-Orlando Kennel Club Seminole County

See SOKC LLCs contact information for detail Meet Period 7012007 to 6292008

Racing ResultsPerformances 217 Paid Attendance Racing Days 141 Total Admission Tax Purses Paid $784903

32228 $3867

SOKC LLC dba Sanford-Orlando Kennel Club Seminole County

Website wwwfloridagreyhoundracingcom Mailing Address P O Box 50280 Longwood Florida 32752 Street Address 301 Dog Track Road Longwood Florida 32750 Meet Period 11012007 to 5022008 Racing ResultsPerformances 229 Paid Attendance Racing Days 152 Total Admission Tax Purses Paid $838829

TelephoneFax

41031 $0

4078311600 4078313997

Sarasota Kennel Club Inc Sarasota County

Website wwwsarasotakennelclubcom MailingStreet Address 5400 Bradenton Road Sarasota Florida 34234 Meet Period 7022007 to 5032008 Racing ResultsPerformances 352 Paid Attendance Racing Days 219 Total Admission Tax Purses Paid $1399180

TelephoneFax

145858 $3692

9413557744 9413512207

St Johns Greyhound Park Bayard Raceways Inc

St Johns County Website wwwjaxkennelcom Mailing Address P O Box 959 Orange Park Florida 32067-0959 Street Address 6322 Racetrack Road Jacksonville Florida 32259 Meet Period 9052007 to 12032007 and 3122008 to 5262008 at Orange Park Racing ResultsPerformances 192 Paid Attendance Racing Days 143 Total Admission Tax Purses Paid $1900576

Telephone Fax

28853 $133

9046460001 9046460420

Tampa Greyhound Track Associated Outdoor Clubs Inc

Hillsborough County Website wwwtampadogscom Mailing Address P O Box 8096 Tampa Florida 33674-8096 Street Address 8300 North Nebraska Avenue Tampa Florida 33604 Meet Period 7012007 to 8192007 and (8202007 to 12312007 at Derby Lane) Racing ResultsPerformances 227 Paid Attendance Racing Days 163 Total Admission Tax Purses Paid $1796512

Telephone Fax

0 $0

8139324313 8139325048

25

JAI ALAI FRONTON ASSOCIATIONS

Florida was the first state in the nation to conduct jai alai performances with the first fronton being built in 1926 There are currently eight jai alai permitholders operating at six frontons throughout Florida In fact Florida is now the only state where jai alai games are conducted A total of 1094 regular performances including charity and scholarship performances were conducted during this past fiscal year a decrease of 20 percent from the previous fiscal year

During Fiscal Year 20072008 handle wagered at live jai alai performances decreased by 19 percent Intertrack handle wagered on broadcasts of live Florida jai alai performances decreased by 13 percent There are no longer any other states that conduct jai alai therefore there was no simulcast or intertrack simulcast handle Total handle declined by 16 percent for the Florida jai alai industry

Revenue to the state decreased by three percent during Fiscal Year 20072008 The jai alai industry accounted for approximately two percent of Floridarsquos total revenue and five percent of total handle from pari-mutuel performances Permitholders reported paying $7755267 in playersrsquo awards

Total paid attendance decreased by 52 percent from the prior year The division reports only paid attendance and does not include free admissions or complimentary passes in its data

Total Performances 1094 Total Paid Attendance 160960 Total Gaming Days 833 Total Admission Tax $0

Dania Jai Alai A Divison of the Aragon Group

A Boyd Gaming Company Broward County

Website wwwdania-jai-alaicom Mailing Address P O Box 96 Dania Beach Florida 33004 TelephoneStreet Address 301 East Dania Beach Boulevard Dania Beach Florida 33004 Fax Meet Period 12012007 to 6292008 Gaming ResultsPerformances 240 Paid Attendance 0 Racing Days 180 Total Admission Tax $0 Players Awards Paid $1751505

9549272841 9549209095

Ft Pierce Jai Alai Florida Gaming Centers Inc

St Lucie County Website wwwfla-gamingcom TelephoneMailingStreet Address 1750 South Kings Highway Ft Pierce Florida 34945-3099 Fax Meet Period 4042008 to 5312008 Miscellaneous Revenue to State $34919 (See Section 5509511(4) Florida Statutes for detail) Gaming ResultsPerformances 44 Paid Attendance 0 Racing Days 35 Total Admission Tax $0 Players Awards Paid $150000

7724647500 7724640099

Hamilton Jai Alai and Poker Richmond Entertainment Inc

Hamilton County Website wwwhamiltondownsjaialaicom TelephoneMailingStreet Address 6968 US Highway 129 South Jasper Florida 32052 Fax Meet Period 7012007 to 10252007 Gaming ResultsPerformances 100 Paid Attendance 9220 Racing Days 100 Total Admission Tax $0 Players Awards Paid $205191

3866380011 3866380033

26

Miami Jai Alai Florida Gaming Centers Inc

Dade County

Website wwwfla-gamingcom Telephone MailingStreet Address 3500 NW 37th Avenue Miami Florida 33142 Fax Meet Period 11012007 to 5072008

Gaming Results Performances 216 Paid Attendance 23568 Racing Days 162 Total Admission Tax $0 Players Awards Paid $1986750

3056336400 3056347013

Ocala Jai Alai Second Chance Jai Alai LLC

Marion County

Website wwwocalajaialaicom Mailing Address P O Box 580 Orange Lake Florida 32681 Telephone Street Address 4601 NW Highway 318 Reddick Florida 32686 Fax Meet Period 4032008 to 4302008 Miscellaneous Revenue to State $15733 (See Section 5509511(4) Florida Statutes for detail)

Gaming Results Performances 40 Paid Attendance 0 Racing Days 20 Total Admission Tax $0 Players Awards Paid $102869

3525912345 3525913402

Orlando-Seminole Jai Alai Florida Jai Alai Inc Seminole County

Website wwworlandojaialaicom Mailing Address P O Box 300107 Fern Park Florida 32730 Telephone Street Address 6405 South Highway 17-92 Fern Park Florida 32730 Fax Meet Period 1012008 to 3302008 Miscellaneous Revenue to State $44200 (See Section 5509511(4) Florida Statutes for detail)

Gaming Results Performances 81 Paid Attendance 18578 Racing Days 55 Total Admission Tax $0 Players Awards Paid $303775

4073396221 4078314689

Summer Jai Alai Dade County

See Miami Jai Alais contact information for detail Meet Period 7012007 to 10312007 and 5082008 to 6302008 at Miami Jai Alai

Gaming Results Performances 202 Paid Attendance 72605 Racing Days 152 Total Admission Tax $0 Players Awards Paid $1986750

Summersport Enterprises Ltd A Boyd Gaming Company

Broward County

See Dania Jai Alais contact information for detail Meet Period 7012007 to 11302007 at Dania Jai Alai

Gaming Results Performances 171 Paid Attendance 36989 Racing Days 129 Total Admission Tax $0 Players Awards Paid $1268427

27

THOROUGHBRED ASSOCIATIONS

Florida continues to be a premier thoroughbred racing state with four permitholders operating at three tracks located in Central and South Florida A total of 349 regular performances including charity and scholarship performances were conducted during this past fiscal year which reflects no change from the previous fiscal year

During Fiscal Year 20072008 handle on live thoroughbred performances decreased 23 percent and intertrack handle wagered increased eight percent Simulcast handle wagered on broadcasts of performances from outside the state decreased by 26 percent while intertrack simulcast handle increased by seven percent Overall total handle declined by six percent for the Florida thoroughbred industry

Total revenue to the state during Fiscal Year 20072008 decreased six percent from the prior year The thoroughbred industry accounted for approximately 46 percent of Floridarsquos total revenue and 58 percent of total handle from pari-mutuel performances

Total paid attendance decreased by 20 percent from the prior year The division reports only paid attendance and does not include free admissions or complimentary passes in its data

Total Performances 349 Total Paid Attendance 252673 Total Racing Days 352 Total Admission Tax $53505

Calder Race Course Inc Dade County

Website wwwcalderracecoursecom Mailing Address P O Box 1808 Miami Florida 33055-0808 Street Address 2101 NW 27th Avenue Miami Florida 33056

Meet Period 7012007 to 10142007 and 4252008 to 6302008 Racing ResultsPerformances 109 Paid Attendance Racing Days 109 Total Admission Tax Purses Paid $27295808

Telephone Fax

74495 $15588

3056251311 3056202569

Gulfstream Park Racing Association Inc Broward County

Website wwwcasinoatgulfstreamcomhomehtml MailingStreet Address 901 South Federal Highway Hallandale Beach Florida 33009 Meet Period 1032008 to 4202008 Racing ResultsPerformances 86 Paid Attendance Racing Days 89 Total Admission Tax Purses Paid $30309087

Telephone Fax

0 $0

9544547000 9544546479

Tampa Bay Downs Inc Hillsborough County

Website wwwtampabaydownscom Mailing Address P O Box 2007 Oldsmar Florida 34677 Street Address 11225 Race Track Road Tampa Florida 33626 Meet Period 12082007 to 5042008 Racing ResultsPerformances 94 Paid Attendance Racing Days 94 Total Admission Tax Purses Paid $15474950

Telephone Fax

139683 $30326

8138554401 8132611961

Tropical Park Inc Dade County

See Calders contact information for detail Meet Period 10152007 to 1022008 at Calder Race Course Racing ResultsPerformances 60 Paid Attendance Racing Days 60 Total Admission Tax Purses Paid $12330361

38495 $7591

28

29

HARNESS ASSOCIATIONS

Pompano Park is the only permitholder currently conducting harness horse racing performances in the State of Florida A total of 158 regular performances including charity and scholarship performances were conducted during this past fiscal year a decrease of nine percent from the previous fiscal year

During Fiscal Year 20072008 handle wagered at live harness performances decreased by 12 percent Intertrack handle wagered on broadcasts of live Florida harness performances decreased by 15 percent Simulcast handle wagered on broadcasts of performances from outside the state decreased by 13 percent while intertrack simulcast handle decreased by 13 percent Overall total handle decreased by 13 percent for the Florida harness industry

Total revenue to the state during Fiscal Year 20072008 decreased by nine percent from the prior year The harness industry accounted for approximately six percent of Floridarsquos total revenue and six percent of total handle from pari-mutuel performances

The division reports only paid attendance and does not include free admissions or complimentary passes in its data

Total Performances 158 Total Paid Attendance 0

Total Racing Days 158 Total Admission Tax $0

Isle Casino and Racing at Pompano Park PPI Inc

Broward County

Website wwwtheislepompanoparkcomhomephp Telephone 9549722000 MailingStreet Address 1800 SW Third Street Pompano Beach Florida 33069 Fax 9549780377 Meet Period 7012007 to 6302008

Racing ResultsPerformances 158 Paid Attendance 0 Racing Days 158 Total Admission Tax $0 Purses Paid $12739946

SUMMARY

PARI-MUTUEL INDUSTRY

During Fiscal Year 20072008 the total handle wagered for all classes exceeded $13 billion a decrease of nine percent from the prior fiscal year Total pari-mutuel performances including charity and scholarship performances conducted during Fiscal Year 20072008 decreased by 10 percent from the previous fiscal year

The state realized revenue from regular performances of approximately $25 million a decrease of seven percent from the prior fiscal year Of the $25 million collected greyhound permitholders accounted for 46 percent thoroughbreds for 46 percent harness for 6 percent and jai alai for 2 percent

Total paid attendance decreased 40 percent from the prior year The division reports only paid attendance and does not include free admission or complimentary passes in its data

HORSE RACING

Promotional Programs for Florida-Bred Horses

Florida breeder promotions and award programs are administered by private breeders and owners associations organized to promote ownership and breeding of race horses in the State of Florida Each association conducts its own campaign to enhance the horse breeding industry in the state and provides breeders and owners awards of up to 20 percent of announced gross purses The Florida Standardbred Breeders and Owners Association is funded by the breaks and uncashed tickets from live performances and one percent of the intertrack handle The Quarter Horse Breeders Association is funded by the breaks and the uncashed tickets from live races and one percent of the live and intertrack handle The Florida Thoroughbred Breeders and Ownersrsquo Association awards program is funded by 0955 percent of the live simulcast and intertrack handle as well as 3475 percent of the gross revenue from out-of-state wagers on Florida races

To date the Florida thoroughbred breeding industry has produced 45 national champions including Skip Away the 1998 North American Horse of the Year and Affirmed the last horse to have won the Triple Crown (1978) In 2005 Florida-bred ldquoAfleet Alexrdquo captured two-thirds of the Triple Crown winning the Preakness Stakes (G1) and Belmont Stakes (G1) The industry boasts 110 Florida-bred millionaires 19 classic winners (Kentucky Derby Preakness Stakes and Belmont Stakes) and 20 Breeders Cup Day champions

The Florida Thoroughbred Breedersrsquo and Ownersrsquo Association funds the Florida-bred Stakes Program which is implemented at Floridas thoroughbred racetracks In addition Florida-breds won 346 stakes races including 68 graded stakes and earned more than $41 million in stakes purses Florida-breds banked in excess of $194 million in total North American purse money Through a percentage of pari-mutuel handle Florida thoroughbred permitholders contributed $9542882 to the Florida Thoroughbred Breedersrsquo and Ownersrsquo Association during Fiscal Year 20072008 The FTBOA paid out $5941304 in Breedersrsquo Awards $567000 in Stallion Ownersrsquo Awards and $2112650 through the Florida-bred Stakes Program The Florida-bred Stakes Program includes ldquoThe Sunshine Millionsrdquo at Gulfstream Park ldquoThe Florida Millionrdquo at Calder Race CourseTropical Park ldquoFlorida Cup Dayrdquo at Tampa Bay Downs and additional funds for supplements to Florida-bred Preferred Stakes Races during the CalderTropical and Tampa Bay Downsrsquo meets

The Florida Standardbred Breeders and Owners Association a non-profit organization and the recognized representative of horsemen in the state of Florida is the designated association for the allocation and distribution of funds for Florida-bred Standardbred racing Promotional activities include providing breeder and stallion awards for eligible Florida-bred horses during Pompano Parks 20072008 meet as well as awards for Florida Breeders Stakes races A series of races and awards were also provided for two and three-year-old standardbreds to prepare for the winter meet at Pompano Park The total amount of funds collected and distributed to the Florida Standardbred horsemen throughout the year exceeded $1600000

Note Promotional program information is provided by respective Breeders and Owners Associations

30

UNIVERSITY OF FLORIDA COLLEGE OF VETERINARY MEDICINE RACING LABORATORY

The University of Florida College of Veterinary Medicine Racing Laboratory detects and identifies any drug medication stimulant depressant hypnotic local anesthetic or drug-masking agent prohibited in the blood urine or other bodily fluids of racing horses and greyhounds collected by the Division

During Fiscal Year 20072008 the laboratory received and processed 82763 samples that resulted in 537014 analyses The vigilant monitoring of samples by the laboratory serves to deter the illegal use of drugs in racing animals in Florida

Horse UrineBlood Greyhound Urine 1 Investigative Samples Received 18509 64254 3

2Samples Analyzed 18573 29320 3 Number of Analyses 293371 243643 7 Positives 102 46 NA

1 Quantity Not Sufficient For Testing (QNS) 34798 (542) 2 The Samples Analyzed number for horses is larger than the Samples Received number due to the carryover of samples received in June 2007 that are analyzed in July of the next fiscal year

DRUG POSITIVES FOR FISCAL YEAR 20072008

Types of Positives (ARCI Drug Class) Horse Greyhound Acepromazine Metabolite (3) 12 0 Acepromazine Metabolites (3) Butorphanol (3) 1 0 Albuterol (3) 2 0 Aminorex Levamisole Levamisole metabolite 0 1 Benzoylecgonine (1) 1 8 Butorphanol (3) 3 0 Caffeine (2)Theophylline (3) 2 0 Caffeine (2) Theophylline (3) Butorphanol (3) 1 0 Caffeine (2)Theophylline (3) Theobromine (4) 5 0 Cimetidine (5) 4 0 Clenbuterol (3) 9 0 Dimethyl Sulfoxide (5) 5 9 Gamma-Hydroxphenylbutazone (NA) 0 9 Gamma-Hydroxphenylbutazone (NA) Phenylbutazone (NA) Oxyphenbutazone (4) 0 3 Glycopyrrolate (3) 5 0 Ipratropium (3) 2 0 Lidocaine (2) 0 1 Lidocaine (2) 3-Hydroxylidocaine Monoethyl-glycinesylidine 1 0 Lidocaine (2) 3amp4-Hydroxylidocaine Monoethyl-glycinesylidine 0 1 Methocarbamol (4) 0 1 Methocarbamol (4) Guaifenesin (4) 2 0 Naproxen (4) 1 0 Oxilofrine 4 0 Pentoxifylline (4) 1 0 Phenylbutazone (NA)Oxyphenbutazone (4) 37 1 Procaine (3) 0 5 Ranitidine (5) 4 0 Theobromine (4) 0 7 TOTALS 102 46

Class (1) Drugs that have the highest potential to affect performance and have no generally accepted medical use in the racing animal

Class (2) Drugs that have a high potential to affect performance but less of a potential than drugs in Class I Class (3) Drugs that may or may not have generally accepted medical use in the racing animal but the pharmacology of which

suggests less potential to affect performance than drugs in Class 2

Class (4) Includes therapeutic medications that would be expected to have less potential to affect performance than those in Class 3 Class (5) Includes therapeutic medications for which concentration limits have been established by the racing jurisdictions as well as

certain miscellaneous agents and other medications as determined by the regulatory bodies

31

FIN

AN

CIA

L S

TATE

ME

NTS

DIVISION OF PARI-MUTUEL WAGERING SUMMARY OF STATE REVENUE FROM PARI-MUTUEL CARDROOM

AND SLOT ACTIVITIES FISCAL YEAR 20072008

State Revenue From Regular Performances Tax on Attendance $ 116982 Daily License Fees 3882120 Tax on Handle 19110317

State Revenue From Pari-Mutuel Performances $ 23109419

Other State Revenue Occupational Licenses $ 627372 Fingerprint Fees 281045 Escheated Tickets From Greyhound and Jai Alai (1) 1470310 Racing Scholarship Funds (1) 3303 PMW Trust Fund - Drug Fines 25975 Miscellaneous Revenue 104013 General Revenue Fund - Other Fines 36290

Other State Revenue $ 2548308

Total Pari-Mutuel State Revenue $ 25657727

State Revenue From Cardrooms Table Fees $ 875000 Gross Receipts(2) 9086385 Occupational Licenses 131741

Total State Revenue From Cardrooms $ 10093126

State Revenue From Slots CompulsiveAddictive Gambling Fee $ 750000 Facility License Fee 9000000 Slot Taxes(3)(4) 122891732 Fingerprint Fees 9678 Occupational Licenses 309920 Miscellaneous Revenue 4561 Miscellaneous Fines 60000

Total State Revenue From Slots $ 133025891

Total State Revenue Generated(5) $ 168776744

(1) Escheated tickets from greyhound racing and jai alai gaming and Racing Scholarship Funds are distributed to the Department of Education

(2) One-half of cardroom gross receipts is deposited into General Revenue (3) Slot taxes are distributed to the Department of Education (4) Pompano Park has requested a refund of $23 million for overpayment of Slot taxes for Fiscal

Year 20072008 Refund has been requested and will be processed by the Department of Education in Fiscal Year 20082009

(5) Total revenue and components thereof generated is on the accrual basis of accounting Total revenue and components thereof as as shown in the financial statements on page 34 is on the cash basis of accounting

32

DEPARTMENT OF BUSINESS amp PROFESSIONAL REGULATION DIVISION OF PARI-MUTUEL WAGERING

BALANCE SHEET SPECIAL REVENUE FUND

FOR FISCAL YEAR ENDED JUNE 30 2008

ASSETS2008 2007

Cash Cash with State Treasurer Investments at cost Accounts receivable Allowance for uncollectibles Interest receivable Due from state funds

$ 8782450 130253048 614648452 370224565

(47367) 3214765

11039242

$ 12865700222813082

2974720047251866437

(403691)75307163230584

TOTAL ASSETS $ 1138115155 $ 3472622875

LIABILITIES amp FUND EQUITY Liabilities Accounts payable Accrued salaries Due to other funds Due to other state agencies Due to general revenue Compensated Absences Deferred revenues

$ 31462691 5343391

19860800 6908508

72185753 352080

-

$ 2451476432118280

5007001118617783905919

130600-

Total Liabilities 136113223 152356440

Fund Equity Unreserved 1002001932 3320266435

Total Fund Equity 1002001932 3320266435

TOTAL LIABILITIES amp FUND EQUITY $ 1138115155 $ 3472622875

The financial statements and notes are for informational purposes only

33

DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION DIVISION OF PARI-MUTUEL WAGERING

STATEMENT OF REVENUES EXPENDITURES amp CHANGES IN FUND BALANCE - BUDGET amp ACTUAL SPECIAL REVENUE FUND

FOR FISCAL YEAR ENDED JUNE 30 2008

FINAL 2008 2007 BUDGET ACTUAL VARIANCE ACTUAL

REVENUES Fees Charges Commissions and Sales $ 1462968000 $ 1510423993 $ 47455993 $ 1848846680 Licenses and Permits 88230000 75755065 (12474935) 77772299 Taxes 14652040100 14709972807 57932707 7556712852 Fines Forfeits Judgments and Settlements 4117800 8773932 4656132 10192871 Interest and Dividends Net 53744700 60790502 7045802 96755032 Transfers In - - - 3230584 Miscellaneous Receipts 7506100 12204044 4697944 9178523

Total Revenues 16268606700 16377920343 109313643 9602688841

EXPENDITURES CURRENT OPERATING Salaries 579678900 533903674 45775226 463518647 Other Personal Services 184418800 168853792 15565008 178434171 Other Operating Expenditures 97523500 84325982 13197518 72283850 Operation of Motor Vehicles 5500000 4847937 652063 2585300 Risk Management 16085600 16085600 21327300 GampAState University System - - - 30000000 State Attorney-Slots 23188500 - 23188500 -Tax Collection Equalization 72500 - 72500 -PMW Lab Services 236000000 236000000 - 236000000 PMW Compliance System 29647600 29647600 - 28524598 TrDMSHR SVCSSTW Contract 5828400 - 5828400 5785000 Cardroom Tax Distribution 85500000 67702156 17797844 55541702 Compulsive Gambling Prevention 141337500 125960114 15377386 88470124 OPERATING CAPITAL OUTLAY 4283200 3877015 406185 2830286 Acquisition of Motor Vehicles 7885000 7885000 - 2870000 Assessment for Fingerprinting 65988000 29746050 36241950 38680327 Service Charge to General Revenue 370000000 293760648 76239352 334561292 Refunds 120000000 6209831 113790169 502671 Transfer to FDLE Slots Investigation 321759200 310000000 11759200 291580000 Transfers to Other Funds 17917534500 12439618141 5477916359 4975167341 Transfers to General Revenue 5340000000 4350000000 990000000 846632576

Total Expenditures 25552231200 18692337940 6859893260 7675295185

Excess (Deficiency) of Revenues Over (9283624500) (2314417597) 6969206903 1927393656 (Under) Expenditures

FUND BALANCE JULY 1 2007 - 3316419529 3316419529 1392872779

FUND BALANCE JUNE 30 2008 $ (9283624500) $ 1002001932 $ 10285626432 $ 3320266435 (1) (1)

(2) (1) Does not include budget of $ 45000000 for category 190000 Investments Actual expenditures for category 190000 were

closed into the investment account (2) An adjustment of $3846906 was made to the beginning fund balance due to adjustments made by the Department

of Financial Services The financial statements and notes are for informational purposes only

34

C

AR

DR

OO

M P

AR

I-MU

TUE

L A

ND

SLO

T S

TATU

TE M

ATR

IX

STATUTE TOPIC GREYHOUND JAI ALAI THOROUGHBRED HARNESS QUARTER HORSE

FEES

Daily License Fees On Live

On-track Handle

$80 per race 5500951(1)(a) $40 per game 5500951(1)(a) $100 per race 5500951(1)(a) $100 per race 5500951(1)(a) $100 per race 5500951(1)(a)

Daily License Fees On

Simulcast Handle

$80 per race but not to exceed $500 per day 5500951(1)(a)

$40 per game but not to exceed $500 per day 5500951(1)(a)

$100 per race but not to exceed $500 per day 5500951(1)(a)

$100 per race but not to exceed $500 per day 5500951(1)(a)

$100 per race but not to exceed $500 per day 5500951(1)(a)

Cardroom Table Fees

Annual fee for each facility is $1000 for each table to be operated at the cardroom 849086(5)(d)

Annual fee for each facility is $1000 for each table to be operated at the cardroom 849086(5)(d)

Annual fee for each facility is $1000 for each table to be operated at the cardroom 849086(5)(d)

Annual fee for each facility is $1000 for each table to be operated at the cardroom 849086(5)(d)

Annual fee for each facility is $1000 for each table to be operated at the cardroom 849086(5)(d)

TAXES

Tax On Admissions

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a)

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a)

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a)

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a)

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a)

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c)

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c)

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c)

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c)

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c)

15 of admission charge or 10 cents whichever is greater for entrance to the cardroom This tax only applies if a separate admission fee is charged for entry into the cardroom facility If a single admission fee is charged allowing entry to both or either the pari-mutuel facility and the cardroom facility the tax is payable only once and shall be payable pursuant to Chapter 550 849086(13)(b)

15 of admission charge or 10 cents whichever is greater for entrance to the cardroom This tax only applies if a separate admission fee is charged for entry into the cardroom facility If a single admission fee is charged allowing entry to both or either the pari-mutuel facility and the cardroom facility the tax is payable only once and shall be payable pursuant to Chapter 550 849086(13)(b)

15 of admission charge or 10 cents whichever is greater for entrance to the cardroom This tax only applies if a separate admission fee is charged for entry into the cardroom facility If a single admission fee is charged allowing entry to both or either the pari-mutuel facility and the cardroom facility the tax is payable only once and shall be payable pursuant to Chapter 550 849086(13)(b)

15 of admission charge or 10 cents whichever is greater for entrance to the cardroom This tax only applies if a separate admission fee is charged for entry into the cardroom facility If a single admission fee is charged allowing entry to both or either the pari-mutuel facility and the cardroom facility the tax is payable only once and shall be payable pursuant to Chapter 550 849086(13)(b)

15 of admission charge or 10 cents whichever is greater for entrance to the cardroom This tax only applies if a separate admission fee is charged for entry into the cardroom facility If a single admission fee is charged allowing entry to both or either the pari-mutuel facility and the cardroom facility the tax is payable only once and shall be payable pursuant to Chapter 550 849086(13)(b)

Tax On Cardroom Gross Receipts

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts 849086(13)(a)

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts 849086(13)(a)

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts 849086(13)(a)

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts 849086(13)(a)

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts 849086(13)(a)

This matrix represents a summary of 2007 Statutes Please refer to the cite noted by statutory topic for specific language governing pari-mutuel wagering

35

STATUTE TOPIC GREYHOUND JAI ALAI THOROUGHBRED HARNESS QUARTER HORSE

Tax On Live On-track Handle

55 of handle except for charity perfomances which is 76 of handle 5500951(3)(b)1

Effective July 1 2000 a permitholder may not be taxed at a higher rate than 2 5500951(3)(d)

05 of handle 55009515(2)(a) 05 of handle 55009512(2)(a) 1 of handle 5500951(3)(a)

Tax On Simulcast Handle

Allows permitholders to receive greyhound races from out-of-state and are subject to taxation under 5500951 and 55009511 5503551(4)

Allows permitholders to receive jai alai games from out-of-state and are subject to taxation under 5500951 and 55009511 5503551(4)

Allows permitholders to receive horse races from out-of-state and are subject to taxation under 5500951 55009512 and 55009515 5503551(3) through 5503551(3)(c)

Allows permitholders to receive horse races from out-of-state and are subject to taxation under 5500951 55009512 and 55009515 5503551(3) through 5503551(3)(c)

Allows permitholders to receive horse races from out-of-state and are subject to taxation under 5500951 55009512 and 55009515 5503551(3) through 5503551(3)(c)

Tax On Intertrack and Intertrack

Simulcast Handle

55 of intertack and intertrack simulcast handle except for the intertrack handle from charity performances at a guest track within the market area of the host the tax is 76

71 of intertrack and intertrack simulcast handle 5500951(3)(b)2 and 5500951(3)(c)1

2 of intertrack handle 5500951(3)(c)1

33 of intertrack handle 5500951(3)(c)1

2 of intertrack handle 5500951(3)(c)1

5500951(3)(b)1 and 5500951(3)(c)1

05 of intertrack and intertrack simulcast handle if the guest is located outside market area of host and within market area of thoroughbred track conducting a live meet 5500951(3)(c)1

39 of intertrack and intertrack simuclast handle for permitholders located in an area of the state where there are only 3 greyhound permitholders located in 3 contiguous counties 5500951(3)(c)2

39 of intertrack and intertrack simulcast handle for greyhound permitholders located in the same market area as specified in 550615(6) or (9) 5500951(3)(c)2

05 of intertrack and intertrack simulcast handle if the guest is located outside market area of host and within market area of thoroughbred track conducting a live meet 5500951(3)(c)1

33 of intertrack and intertrack simulcast handle if permitholder restricted from operating live on a year-round basis and tax paid on intertrack handle exceeds that paid during 9293 State Fiscal Year 55009511(3)(a)

61 of intertrack and intertrack simulcast handle for jai alai permitholders located in the market area as specified in 550615(6) or (9) until the tax paid on intertrack handle in the current state fiscal year exceeds that paid during 9293 State Fiscal Year then tax on handle is 23 5500951(3)(c)2

24 of intertrack simulcast handle 5500951(3)(c)1 and 55009515(5)

05 of intertrack and intertrack simulcast handle if host and guest are thoroughbred permitholders or if the guest is located outside market area of host and within market area of thoroughbred track conducting a live meet 5500951(3)(c)1

05 of intertrack simulcast handle if guest track is a thoroughbred track located more than 35 miles from host track 55009515(5)

15 of intertrack simulcast handle 5500951(3)(c)1

05 of intertrack and intertrack simulcast handle if the guest is located outside market area of host and within market area of thoroughbred track conducting a live meet 5500951(3)(c)1

24 of intertrack simulcast handle 5500951(3)(c)1 and 55009515(5)

05 of intertrack and intertrack simulcast handle if the guest is located outside market area of host and within market area of thoroughbred track conducting a live meet 5500951(3)(c)1

OUTS (ESCHEATS)

Live On-track Handle

Paid to the State of Florida 5501645(2) Paid to the State of Florida 5501645(2) Retained by permitholder 5502633(3) Paid to Florida Standardbred Breedersrsquo and Ownersrsquo Association (FSBOA) 55026165(1) and 5502633(2)(a)

Paid to Florida Quarter Horse Breedersrsquo and Owners Association (FQHBOA) 55026165(1) and 5502633(2)(b)

Escheats from Arabian races are paid to Florida Arabian Horse Racing Promotion Fund 5502633(2)(c)

This matrix represents a summary of 2007 Statutes Please refer to the cite noted by statutory topic for specific language governing pari-mutuel wagering

36

STATUTE TOPIC GREYHOUND JAI ALAI THOROUGHBRED HARNESS QUARTER HORSE

TAX CREDITS amp EXEMPTIONS

(excluding charity performances

unless otherwise

Tax exemption of $360000 per state fiscal year or $500000 for 3 permitholders that held a full live schedule in 1995 and closest to another state authorizing greyhound racing

A permitholder that has incurred tax on handle and admissions that exceeds its operating earnings is entitiled to credit the excess amount of taxes against its next ensuing meets 55009511(1)(b)

Permitholders are allowed a credit of up to 1 of the paid taxes for the previous taxable year The credit if taken is applied against taxes on live handle due for a taxable year under this section and

noted) 55009514(1) is paid directly to the Jockeys Guild by the permitholders 55009515(6)

Tax credit each state fiscal year equal to daily license fee on live races in previous state fiscal year 5500951(1)(a)

Allows each permitholder that cannot utilize the full amount of the tax exemption or daily license fee tax credit to transfer the unused portion to a greyhound permitholder acting as a host track for intertrack wagering 5500951(1)(b)

Tax credit each state fiscal year in an amount equal to the amount remitted in escheated tickets in prior state fiscal year 5501647

Tax credit each state fiscal year equal to 25 of amount remitted in escheated tickets in prior state fiscal year Funds equal to the tax credit shall be paid by the permitholder to the National Association of Jai Alai Frontons 5501646

$30000 per performance exemption if live handle during the preceding state fiscal year was less than $15 million This exemption applies to charity performances 55009511(2)(a)1

A permitholder conducting fewer than 100 performances in any calendar year shall pay to the state the same aggregate amount of daily license fees on live games admissions tax and tax on live handle as that paid during the most recent prior calendar year in which at least 100 live performances were conducted 55009511(4)

CHARITY PERFORMANCES

Maximum of 5 days 5500351(1)

Permitholders are allowed to conduct 1 additional day to be designated as ldquoGreyhound Adopt-A-Pet Day Proceeds are paid to bona fide organizations that promote the adoption of greyhounds 5501648(2)

Maximum of 5 days 5500351(1)

Permitholders are allowed to conduct 2 additional performances known as ldquoRetired Jai Alai Playersrsquo Charity Dayrdquo for a fund to benefit retired jai alai players 5500351(8)

Maximum of 5 days 5500351(1)

One additional scholarship day to tracks located in Hillsborough County for the benefit of Pasco-Hernando Community College 5500351(6)(a) and 5500351(6)(b)

Maximum of 5 days 5500351(1) Maximum of 5 days 5500351(1)

Permitholders shall pay from any source including charity performances not less than 10 of tax credit from escheated tickets to a bona fide greyhound adoption program 5501647

This matrix represents a summary of 2007 Statutes Please refer to the cite noted by statutory topic for specific language governing pari-mutuel wagering

37

STATUTE TOPIC STATUTE REFERENCE SUMMARY

FEES

Slot License Fee 551106(1)(a) FS Annual fee for each slot machine facility is $3 million paid with the initial license application and annuall thereafter on the anniversary date of the issuance of the initial license

Compulsive or Addictive Gambling Prevention Program Fee 551118(3) FS Annual fee for each slot machine facility is $250000 paid at the same time the annual

license fee is due and annual thereafter

TAXES

Tax on Slot Revenue 551106(2)(a) and 551006(3) FS

50 of slot machine revenues which is the total of all cash and property received by the slot machine licensee from the operation of slot machines less the amount of cash cash equivalents credits and prized paid to winners of slot machine gaming shall be remitted by 3 pm Wednesday for the preceeding week ending Sunday

FINES

Failure to Pay Slot Tax Fine 551106(4) FS Up to $10000 for each day tax payment is not remitted timely

Civil Fine 551107(11) FS The division may impose a civil fine of up to $5000 fpr each violation of this chapter or the rules of the division

False Statement Fine 551109(1) FS

Up to a $10000 fine or civil penalty for any person who knowingly makes or causes to be made or aids assists or procures another to make a false statement in any report disclosure application or any document required under Chapter 551 or any rule adopted under Chapter 551

Unauthorized Possession of Slot Machines Fine 551109(2) FS

Up to a $10000 administrative fine or civil penalty for any person who possesses a slot machine without the license required by Chapter 551 or who possesses a slot machine at any location other than at the slot machines licensees facility

PENALTIES

Slot Machine Licensee Civil Penalities 551117 FS Up to a $100000 civil penalty for each count or separate offense against the slot machine

licensee for violation of Chapter 551 or any rule adopted by the division

This matrix represents a summary of 2008 Statutes Please refer to the cite noted by statutory topic for specific language governing pari-mutuel wagering

38

  • Table of Contents 2007-2008pdf
  • Overview 2007-2008pdf
  • Division Overview 2007-2008 (2-4-09)pdf
    • THE DIVISION OF PARI-MUTUEL WAGERING
    • OFFICE OF AUDITING
    • OFFICE OF OPERATIONS
    • OFFICE OF REVENUE AND FINANCIAL ANALYSIS
      • Events Shaping 2007-2008pdf
        • Events Shaping the 20072008 RacingGaming Season in Florida
          • Fiscal Years Comparative Data 2007-2008pdf
            • Total Paid
            • Total
            • Pari-Mutuel
            • Handle
            • State Revenue
            • as a Percent
            • of Handle
              • PMW Graphs 2007-2008pdf
              • PMW Handle Statistics 20072008pdf
              • Guest Handle by Host 2007-2008pdf
              • Charity-scholarship 2007-2008pdf
                • RACING SCHOLARSHIP TRUST FUND
                • ABANDONED WINNING TICKETS
                  • Cardroom Statistics 2007-2008pdf
                    • Sheet1
                      • Cardroom Revenue 20072008pdf
                      • Slot Comparative Data 2007-2008 (12-15-08)pdf
                      • Slot Revenue Per Machine 0708pdf
                        • TOTAL LINE (3)
                          • Facilities Map with 21 cardrooms (As of 11-18-08)pdf
                          • Permitholder Contact amp Operating In 77th annual rpt (as of 12-24-08)pdf
                          • Promotional Programs for FL Horses 20072008docpdf
                          • Drug Positives Data 2007-2008pdf
                            • Sheet1
                              • State Revenue Summary 0708pdf
                                • 20062007
                                  • Financial Statements (Page 1) 20072008pdf
                                  • Financial Statements (Page 2) 20072008pdf
                                  • PMW Statute Matrix 2007-2008pdf
                                  • Slot Statute Matrix 2007-2008pdf
                                    • Sheet1
                                      • Events Shaping 2007-2008pdf
                                        • Events Shaping the 20072008 RacingGaming Season in Florida
                                          • Events Shaping 2007-2008pdf
                                            • Events Shaping the 20072008 RacingGaming Season in Florida
                                              • Division Overview 2007-2008 (2-23-09)pdf
                                                • THE DIVISION OF PARI-MUTUEL WAGERING
                                                • OFFICE OF AUDITING
                                                • OFFICE OF OPERATIONS
                                                • OFFICE OF REVENUE AND FINANCIAL ANALYSIS
Page 20: Florida Departmentof Busines Division of Pari-Mutuel ......jai alai games, and cardroom poker games. Additionally, slot machine gaming at pari-mutuel facilities is ... is intended

TOTAL INTERTRACK WAGERING HANDLE BY GUEST

Fiscal Year 20072008 HOST PERMITHOLDER

BET MIAMI DERBY MARDI NAPLES-FT ORANGE PALM TAMPA GUEST FACILITY GREYHOUNDS DAYTONA LANE FLAGLER JACKSONVILLE GRAS MYERS PARK BEACH ST JOHNS GREYHOUND Greyhound Permitholders

Bet Miami Greyhounds $0 $320197 $522053 $1873321 $734696 $0 $732912 $171332 $2653670 $638505 $1061095 Daytona Beach Kennel Club Inc 1615503 0 1216806 485674 912428 1259791 611658 729306 2386598 1320392 750606 Derby Lane 544667 531756 0 1137788 1355439 713136 1876676 1316221 6189801 2142104 424324 Ebro Dog Track 0 0 1544204 0 132712 0 0 237560 873791 295657 768919 Flagler Greyhound Track 1863313 376651 1177705 0 708132 1993029 1250968 620715 4157527 1102814 871858 Jacksonville Kennel Club Inc 430304 764230 1892881 1486155 3395250 455663 2046646 3092876 4779286 5163777 1277721 Jefferson County Kennel Club Inc 0 0 1106909 0 500652 0 0 367389 0 754375 523383 Mardi Gras Racetrack and Gaming Center 0 173383 919445 1395277 31513 0 846620 451971 2094233 492218 0 Melbourne Greyhound Park LLC 120866 187735 642527 500406 359304 204608 711972 415152 2427931 657331 439604 Naples-Ft Myers Greyhound Track 344359 201779 1166263 1129393 403966 414918 0 444709 2947014 615076 670074 Orange Park Kennel Club Inc 457203 428460 2138015 471407 0 447727 1580300 0 2757550 0 1323773 Palm Beach Kennel Club 331335 267893 1741971 1484008 1422456 536756 1678806 1408358 0 2304419 1132490 Penn Sanford LLC dba Sanford-Orlando Kennel Club 42185 128933 1263696 175427 1390843 56063 749203 0 2339731 929328 1078437 Pensacola Greyhound Track Inc 0 0 0 0 1556828 0 0 1501860 0 2445089 0 SOKC LLC dba Sanford-Orlando Kennel Club 0 136278 1460782 17916 0 0 1200366 1112656 2350709 1009985 628560 Sarasota Kennel Club Inc 0 0 2794343 0 845857 0 1464099 680743 3992092 1265819 1580876 St Johns Greyhound Park 163222 252297 694747 466575 1453801 170318 568502 1395926 3227075 2095710 477565 Tampa Greyhound Track 316644 718625 5073411 1048070 1056231 446493 1607376 978959 4501893 1591192 2940790

Total Greyhound Permitholders $6229601 $4488217 $25355758 $11671417 $16260108 $6698502 $16926104 $14925733 $47678901 $24823791 $15950075

Jai Alai Permitholders Dania Jai Alai $429125 $0 $0 $0 $0 $1276948 $0 $0 $0 $0 $5547 Ft Pierce Jai Alai 100339 0 381557 271582 321939 124856 0 294208 2406445 482664 233847 Hamilton Jai Alai and Poker 157941 222141 588812 0 477027 185506 0 550517 828278 764400 330268 Miami Jai Alai 0 0 0 0 0 0 0 0 0 0 0 Ocala Jai Alai 58602 124485 308864 530700 270602 71637 255820 264022 1114630 471277 213271 Orlando-Seminole Jai Alai 0 0 0 0 0 0 0 0 0 0 0 Summer Jai Alai 0 0 0 0 0 0 0 0 0 0 0 Summersport Enterprises Ltd 109949 0 0 0 0 0 0 0 0 0 0

Total Jai Alai Permitholders $855956 $346626 $1279233 $802282 $1069568 $1658947 $255820 $1108747 $4349353 $1718341 $782933

Thoroughbred Permitholders Calder Race Course Inc $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 Gulfstream Park Racing Association Inc 0 0 0 0 0 0 0 0 0 0 0 Ocala Breeders Sales 0 0 370093 0 249776 0 0 235185 1113285 383067 197233 Tampa Bay Downs Inc 0 113877 2162188 0 384650 0 647429 401506 1842662 668413 1347577 Tropical Park Inc 0 0 0 0 0 0 0 0 0 0 0

Total Thoroughbred Permitholders $0 $113877 $2532281 $0 $634426 $0 $647429 $636691 $2955947 $1051480 $1544810

Harness Permitholders Isle Casino and Racing at Pompano Park 188451 0 0 0 0 231542 0 0 712523 0 0

TOTAL FOR ALL PERMITHOLDERS $7274008 $4948720 $29167272 $12473699 $17964102 $8588991 $17829353 $16671171 $55696724 $27593612 $18277818

Note Figures above include handle from charityscholarship performances

CO

NTIN

UED

ON

NEXT PA

GE

14

TOTAL INTERTRACK WAGERING HANDLE BY GUEST

scal Year 20072008Fi

GUEST FACILITY G

DANIA MIAMI SUMMER SUMMERSPORT

HOST PERMITHO

CALDER

LDER

GULFSTREAM PARK

TAMPA BAY DOWNS

TROPICAL PARK

POMPANO PARK

reyhound Permitholders Bet Miami Greyhounds $71455 $0 $0 $25308 $2143688 $0 $0 $1027407 $3217279 Daytona Beach Kennel Club Inc 370884 345355 342578 306303 6219441 2065226 3582421 2274939 2035961 Derby Lane 400206 1298627 1174660 263459 14341493 4553604 9231214 5623223 2387288 Ebro Dog Track 206059 0 0 158723 1655725 881390 461380 542785 0 Flagler Greyhound Track 0 0 0 0 3259551 2135726 29664 1234231 3439140 Jacksonville Kennel Club Inc 297686 461290 449578 203737 2770002 1062284 1486389 1086663 372800 Jefferson County Kennel Club Inc 118961 0 0 85971 0 0 0 0 0 Mardi Gras Racetrack and Gaming Center 171394 0 0 0 573637 1234654 42321 11218 2615036 Melbourne Greyhound Park LLC 718179 755821 715685 535087 8474187 3668978 4643641 3482257 782535 Naples-Ft Myers Greyhound Track 0 0 0 0 11388928 6214826 8361375 4907703 2010190 Orange Park Kennel Club Inc 176546 186694 213201 129328 1512972 419695 750773 274779 430038 Palm Beach Kennel Club 848458 936196 820191 632213 30944142 23306276 4142773 14610322 5946803 Penn Sanford LLC dba Sanford-Orlando Kennel Club 0 0 0 0 7383469 0 276649 669083 692069 Pensacola Greyhound Track Inc 0 0 0 0 773982 456119 765260 337408 0 SOKC LLC dba Sanford-Orlando Kennel Club 0 0 0 0 94737 2341357 3735226 1928848 870482 Sarasota Kennel Club Inc 0 0 0 0 8935731 3700307 5828683 3779169 954848 St Johns Greyhound Park 133286 271383 295950 99738 8155143 2954537 4327535 2972357 1527437 Tampa Greyhound Track

tal Greyhound Permitholders

305842 923442 874931 223579 8065750 2544039 5201448 3179327 1900483

To $3818956 $5178808 $4886774 $2663446 $116692578 $57539018 $52866752 $47941719 $29182389

Jai Alai Permitholders Dania Jai Alai $0 $1070874 $342315 $0 $1041847 $1387400 $40658 $308989 $3159556 Ft Pierce Jai Alai 174820 826347 827691 151636 5119725 2061530 2744884 1893526 842688 Hamilton Jai Alai and Poker 178401 63707 42454 130251 1157486 398501 724541 413077 59 Miami Jai Alai 1798880 0 0 365501 34545 178485 11806 139815 1039975 Ocala Jai Alai 244059 425447 463032 88189 2906187 970679 1851799 969720 527893 Orlando-Seminole Jai Alai 1516478 1362163 1300096 1294233 17003078 5123321 9319740 6138759 5516055 Summer Jai Alai 594269 0 0 1423895 484200 0 0 52935 920611 Summersport Enterprises Ltd 0 210554 870130 0 1523238 0 0 473522 2642604

Total Jai Alai Permitholders $4506907 $3959092 $3845718 $3453705 $29270306 $10119916 $14693428 $10390343 $14649441

Thoroughbred Permitholders Calder Race Course Inc $0 $0 $0 $0 $0 $0 $657951 $0 $0 Gulfstream Park Racing Association Inc 0 0 0 0 16936195 0 7820112 11772505 0 Ocala Breeders Sales 81731 237652 236304 52614 10097325 3809993 5775492 3730895 1002588 Tampa Bay Downs Inc 164752 656872 617527 132035 23225339 8488681 0 9993847 3386258 Tropical Park Inc

tal Thoroughbred Permitholders

0 0 0 0 0 30206293 4621554 0 653168

To

H

T

$246483 $894524 $853831 $184649 $50258859 $42504967 $18875109 $25497247 $5042014

arness Permitholders Isle Casino and Racing at Pompano Park 2379372 0 0 1922060 8477856 16574569 2778775 11160811 0

OTAL FOR ALL PERMITHOLDERS $10951718 $10032424 $9586323 $8223860 $204699599 $126738470 $89214064 $94990120 $48873844

CO

NTIN

UED

FRO

M PR

EVIOU

S PAG

E

TOTAL

$15192918 28831870 55505686 7758905

24221024 32975218 3457640

11052920 30443806 41220573 13698461 94495866 17175116 7836546

16887902 35822567 31703104 43498525

$511778647

$9063259 19260284 7213367 3569007

12130915 48573923 3475910 5829997

$109116662

$657951 36528812 27573233 54233613 35481015

$154474624

44425959

$819795892

Note Figures above include handle from charityscholarship performances

15

CHARITY AND SCHOLARSHIP PERFORMANCES

Each permitholder may operate up to five additional days designated as charity or scholarship days during their regular meet Proceeds from these additional days are paid to approved charities major state and private institutions of higher learning community colleges the Historic Resources Operating Trust Fund or the Board of Governors Operations and Maintenance Trust Fund A list of proposed recipients is submitted annually by the permitholder to the division Typically the amount contributed to charitable organizations is determined by calculating the amount of taxes due to the state had it been a regular performance A minimum of $2469657 was paid to charitable organizations during Fiscal Year 20072008 bringing the total proceeds disbursed since 1985 to $64738381

RACING SCHOLARSHIP TRUST FUND

The Board of Governors Operations and Maintenance Trust Fund within the Department of Education is used to provide scholarships to deserving students who are attending Floridas colleges and universities A total of $16872378 has been paid to this fund since the program began in 1949 The amount contributed to the fund this fiscal year is detailed below

Racing Scholarship Trust Fund Washington County Kennel Club Inc $3303

Total For 20072008 Fiscal Year $3303

ABANDONED WINNING TICKETS

Abandoned pari-mutuel tickets are winning tickets that remain uncashed for a period of one year The value of greyhound and jai alai abandoned tickets for live on-track races or games escheat to the state These funds are deposited into the State School Fund for the support and maintenance of Floridas public schools Since 1957 the total paid into this fund is $87881715 The amount collected in abandoned winning tickets for the State School Fund for this fiscal year is detailed below

Abandoned Winning Tickets Greyhound Permitholders $1317137 Jai Alai Permitholders $153173 Total For 20072008 Fiscal Year $1470310

In harness and quarter horse racing abandoned winning tickets are paid to the respective breedersrsquo associations Abandoned winning tickets from thoroughbred horse racing are retained by the permitholder

16

Ibull

CARDROOM COMPARATIVE DATA

During Fiscal Year 20072008 there were 21 licensed permitholders that operated a cardroom at their facility The number of cardroom tables increased from 469 in Fiscal Year 20062007 to 739 i n Fiscal Year 20072008 Cardroom gross receipts increased from $54208544 to $90863855 and as a result total state revenue increased from $5746355 in Fiscal Year 20062007 to $9961385 this fiscal year

Cardroom tax revenue is distributed 50 between the Pari-Mutuel Wagering Trust Fund and th e General Revenue Fund In accordance with Section 849086(13)(h) Florida Statutes one quarter o f the moneys deposited into the Pari-Mutuel Wagering Trust Fund must be distributed to counties an d municipalities that approved the cardroom In October 2008 the division distributed approximatel y $1135798 to the countiesmunicipalities

CARDROOM GROSS RECEIPTS AND TOTAL STATE REVENUE FISCAL YEARS 19981999 THROUGH 20072008

$0 $10 $20 $30 $40 $50 $60 $70 $80 $90

$100

Mill

ions

1998

1999

1999

2000

2000

2001

2001

2002

2002

2003

2003

2004

2004

2005

2005

2006

2006

2007

2007

2008

Cardroom Gross Receipts Total State Revenue

CARDROOM GROSS RECEIPTS AND STATE REVENUE SUMMARY

Fiscal Year Total Cardroom Gross Receipts

Gross Receipts Tax

Table Fees Collected

Total State Revenue (Gross Receipts Tax

plus Table Fees)

Total State Revenue as a

Percent of Gross Receipts

19981999 $4394499 $439351 $120500 $559851 1274 19992000 $3743212 $374321 $101500 $475821 1271 20002001 $3165525 $316552 $74500 $391052 1235 20012002 $2837775 $283778 $76000 $359778 1268 20022003 $2767231 $276723 $74500 $351223 1269 20032004 $18498426 $1849843 $250500 $2100343 1135 20042005 $38089764 $3808977 $238000 $4046977 1062 20052006 $44433359 $4443337 $264000 $4707337 1059 20062007 $54208544 $5420855 $325500 $5746355 1060 20072008 $90863855 $9086385 $875000 $9961385 1096

17

COMPONENTS OF CARDROOM REVENUE BY ASSOCIATION

scal Year 20072008Fi

Greyhound Racing Associations Daytona Beach Kennel Club Inc Derby Lane Ebro Dog Track Flagler Greyhound Track Jefferson County Kennel Club Inc Mardi Gras Racetrack and Gaming Center Melbourne Greyhound Park LLC Naples-Ft Myers Greyhound Track Orange Park Kennel Club Inc Palm Beach Kennel Club Sarasota Kennel Club Inc St Johns Greyhound Park Tampa Greyhound Track tal Greyhound PermitholdersTo

Jai Alai Permitholders DaniaSummersportFt Pierce Jai Alai Hamilton Jai Alai and Poker MiamiSummerJai Alai Ocala Jai Alai

Total Jai Alai Permitholders

Thoroughbred Racing Associations Gulfstream Park Racing Association Inc Tampa Bay Downs Inc tal Thoroughbred PermitholdersTo

Harness Racing Associations Isle Casino and Racing at Pompano Park

TAL FOR ALL PERMITHOLDERSTO

Tournament County Gross Gross Gross Table Fees Total Taxes

Municipality Receipts Receipts Receipts Tax Collected and Fees

Volusia 6398578 484861 688344 72000 760344 Pinellas 6061846 1609561 767141 50000 817141

Washington 3149083 74326 322341 22000 344341 Dade 4289859 40082 432994 18000 450994

Jefferson 1141104 50750 119185 22000 141185 Hallandale 2660545 41690 270223 40000 310223

Brevard 5032809 434380 546719 45000 591719 Lee 5695292 515065 621036 36000 657036

Town of Orange Park 1621387 10852 163224 80000 243224 Palm Beach 9211632 992646 1020428 68000 1088428

Sarasota 3938604 1624165 556277 32000 588277 St Johns 8104392 681412 878580 44000 922580

Hillsborough $2098756 291124 $238988 $22000 $260988 59403886 6850914 6625480 551000 7176480

Hallandale

1147983 244911 139289 26000 165289 St Lucie 921326 21501 94283 74000 168283 Hamilton 1846779 100570 194735 15000 209735

Dade 1330788 57541 138833 48000 186833 Marion 465574 7260 47283 56000 103283

5712450

431783 614423 219000 833423

Broward 3592724 252406 384513 25000 409513 Hillsborough 3299351 986607 428596 38000 466596

6892075 1239013 813109 63000 876109

Broward 9546654 787080 1033373 42000 1075373

$81555065 $9308790 $9086385 $875000 $9961385

(1) 18th of total gross receipts tax is distributed to counties or municipalities

Note Effective July 1 2007 the table fee collected is $1000 per table

18

SLOT COMPARATIVE DATA

Florida pari-mutuel facilities began slot machine operations in Broward County during the 20062007 Fiscal Year On January 29 2008 Miami-Dade County held a local referendum and passed slot machine gaming in their county

During Fiscal Year 20072008 the total amount wagered by patrons was $3023981126 Average daily revenue per slot machine was $182 Total net slot revenue was $241120630 In accordance with Section 551106(2)(a) Florida Statutes the tax rate on net slot machine revenue is 50 as a result the total taxes paid to the state was $120560316

bull Gulfstream Park Racing Association paid $19618764 in taxes representing 16 of the total taxes bull Mardi Gras Racetrack and Gaming Center paid $39550545 in taxes representing 33 of the total taxes and

bull Pompano Park Racing paid $61391007 in taxes representing 51 of the total taxes

Taxes paid on net slot machine revenue were accounted for by the division then immediately transferred to the Department of Educations Educational Enhancement Trust Fund

Gulfstream Operations Began 11152006

Mardi Gras Operations Began 12282006

Pompano Park Operations Began 04142007 TOTAL

FY 200607 FY 200708 FY 200607 FY 200708 FY 200607 FY 200708 FY 200607 FY 200708 Average Number of Machines 834 887 1150 1239 1500 1500 2281 3626 Number of Operating Days 228 366 185 366 78 366 228 366 Average Revenue per Machine $161 $121 $216 $174 $193 $224 $191 $182 Amount Wagered $322637778 $501200320 $517732918 $898612565 $273737770 $1624168241 $1114108466 $3023981126 Amount Won By Patrons $291991699 $458031144 $471834882 $816752882 $251151459 $1492832705 $1014978040 $2771616730

Promotional Credits $0 $3970805 $0 $2819819 $0 $4662829 $0 $11453454 30-Day Unclaimed Tickets $60109 $39156 $231437 $55817 $19988 $109307 $311533 $204280

Winnings withheld from Excluded Persons $0 $0 $0 $5408 $0 $0 $0 $5408 Net Slot Machine Revenue $30706188 $39237527 $46129473 $79101089 $22606298 $122782015 $99441960 $241120631

State Tax Revenue $15353094 $19618764 $23064737 $39550545 $11303149 $61391007 $49720980 $120560316 Permitholder Revenue $15353094 $19618764 $23064737 $39550545 $11303149 $61391007 $49720980 $120560316

FISCAL YEAR 20072008

NET SLOT MACHINE REVENUE PROMOTIONAL CREDITS AMOUNT WON BY PATRONS

Gulfstream $458031144

17

Pompano Park $1496832705

53 Mardi Gras

$816752882 30

Gulfstream $3970805

35

Mardi Gras $2819819

25

Pompano Park $4662829

40

Gulfstream $39237527

16

Mardi Gras $79101089

33

Pompano Park $122782015

51

19

I

_jl -

~ ------

--

__ T

- - -- --- -_IF ~

-

Daily Revenue per Machine Compared to Average Number of Machines For Fiscal Years 20062007 and 20072008

GULFSTREAM PARK RACING AND CASINO

$0 $50

$100 $150 $200 $250 $300 $350 $400 $450

Jul-0

6

Aug-06

Sep-06

Oct-06

Nov-06

Dec-06

Jan-07

Feb-07

Mar-07

Apr-07

May-07

Jun-07

Jul-0

7

Aug-07

Sep-07

Oct-07

Nov-07

Dec-07

Jan-08

Feb-08

Mar-08

Apr-08

May-08

Jun-08

Dai

ly R

even

ue p

er M

achi

ne

0 200 400 600 800 1000 1200 1400 1600 1800 2000

Ave

rage

Num

ber o

f Mac

hine

s

Revenue per Machine Machines

MARDI GRAS RACETRACK AND GAMING CENTER

ISLE CASINO AND RACING AT POMPANO PARK

$0 $50

$100 $150 $200 $250 $300 $350 $400 $450

Jul-0

6

Aug-06

Sep-06

Oct-06

Nov-06

Dec-06

Jan-07

Feb-07

Mar-07

Apr-07

May-07

Jun-07

Jul-0

7

Aug-07

Sep-07

Oct-07

Nov-07

Dec-07

Jan-08

Feb-08

Mar-08

Apr-08

May-08

Jun-08

Dai

ly R

even

ue p

er M

achi

ne

0 200 400 600 800 1000 1200 1400 1600 1800 2000

Ave

rage

Num

ber o

f Mac

hine

s

Revenue per Machine Machines

$0 $50

$100 $150 $200 $250 $300 $350 $400 $450

Jul-0

6

Aug-06

Sep-06

Oct-06

Nov-06

Dec-06

Jan-07

Feb-07

Mar-07

Apr-07

May-07

Jun-07

Jul-0

7

Aug-07

Sep-07

Oct-07

Nov-07

Dec-07

Jan-08

Feb-08

Mar-08

Apr-08

May-08

Jun-08

Dai

ly R

even

ue p

er M

achi

ne

0 200 400 600 800 1000 1200 1400 1600 1800 2000

Ave

rage

Num

ber o

f Mac

hine

s

Revenue per Machine Machines

ALL FACLITIES COMBINED

Dai

ly R

even

ue p

er M

achi

ne $450

$400 $350 $300 $250 $200 $150 $100

$50 $0

l-uJ6 6 6 6 6 7 7 7 7 7 70 -06

-0 -0 -0 -0 -0 -0 -0 -0 -07

-0 0 -g p t v c n b r r y n l- gu e c o e a e a p a u u uA S O N D J F M A JM J A

Revenue per Machine

7 8 807 7 7 7 8 8 8-0 -0 -0 -0 -0 -0 -0 -0 -08

-0p t v c n b r r y ne c o e a e a p a uS O N D J F M A M J

Machines

Ave

rage

Num

ber o

f Mac

hine

s 6000

5000

4000

3000

2000

1000

0

20

DA

TA B

Y A

SS

OC

IATI

ON

FA

CIL

ITY

Pari-Mutuel Facilities by Permit Type

Key

- 16 Greyhound Tracks

6 Jai-Alai Frontons

-0 0

-e

3 Thoroughbred Tracks

1 Harness Track

1 Limited lntertrack Wagering Permit (5506308 FS)

3 Division Regional Offices

21 Cardrooms

3 Slot Machine Gaming Facilities

middot1ton Jai Alai Ham1

P rce Jai Alai Fort 1e ____ ~

h Kennel Club Palm Beac

Dania I Summersport Jai Alai

Mardi Gras Racetrack Bet Miami

Gulfstream Park

Calder Tropical Park

J i Alai middot middot 1 Summer a M1am1

Flagler Greyhound

2008 October 01

21

GREYHOUND ASSOCIATIONS

Florida remains the leader in greyhound racing in the United States with 18 permitholders operating at 13 tracks throughout the state A total of 4479 performances including charity and scholarship performances were conducted during this past fiscal year a decrease of nine percent from the previous fiscal year

During Fiscal Year 20072008 handle wagered at live greyhound performances decreased by 12 percent Intertrack handle wagered on broadcasts of live Florida greyhound performances decreased by 12 percent Simulcast handle wagered on broadcasts of performances from outside the state decreased by 23 percent Intertrack simulcast handle wagered on broadcast of performances from outside the state increased by 12 percent Overall total handle decreased by 13 percent for the Florida greyhound industry

Total paid attendance decreased by 41 percent from the prior year The division reports only paid attendance and does not include free admissions or complimentary passes in its data Total greyhound revenue to the state decreased by 15 percent during Fiscal Year 20072008 The greyhound industry accounted for approximately 46 percent of Floridarsquos total revenue and 31 percent of total handle from pari-mutuel performances

Based on audits conducted by the division greyhound permitholders paid $29048989 in purses during Fiscal Year 20072008 which excludes stakes fees and sponsor contributions The races conducted during the past year by greyhound permitholders is shown in detail on the individual permitholder pages of this section

All of Floridarsquos greyhound permitholders actively sponsor greyhound adoption programs Many of the statersquos greyhound tracks provide for on-site adoption booths animal welfare funding advertising special events and public information Florida Statutes provide that greyhound permitholders receive credits applicable against taxes in an amount equal to the uncashed tickets remitted to the state in the prior fiscal year Each permitholder is required to pay an amount equal to 10 percent of the amount of the credit received to any bona fide organization which promotes or encourages greyhound adoptions During Fiscal Year 20072008 total contributions provided to greyhound adoption units amounted to $201949 which exceeded the minimum statutory requirement

Total Performances 4479 Total Paid Attendance 1006115

Total Racing Days 3514 Total Admission Tax $67344

Bet Miami Greyhounds Broward County

See Mardi Gras Racetrack and Gaming Centers contact information for detail

Meet Period 7012007 to 12312007 and 6012008 to 06302008 at Mardi Gras Racing Results Performances 140 Paid Attendance Racing Days 140 Total Admission Tax Purses Paid $1615540

0 $0

Daytona Beach Kennel Club Inc Volusia County

Website wwwdaytonagreyhoundcom Mailing Address P O Box 11470 Daytona Beach Florida 32120 Street Address 960 South Williamson Road Daytona Beach Florida 32114 Meet Period 7012007 to 6302008 Racing ResultsPerformances 410 Paid Attendance Racing Days 312 Total Admission Tax Purses Paid $1660136

Telephone 3862526484 Fax 3862524808

147081 $507

22

Website Mailing Address Street Address

Meet Period

Racing ResultsPerformances Racing Days Purses Paid

Derby Lane St Petersburg Kennel Club Inc

Pinellas County

wwwderbylanecom P O Box 22099 St Petersburg Florida 33742-2099 10490 Gandy Boulevard St Petersburg Florida 33702-2395

7012007 to 8182007 and 1012008 to 6302008

292 Paid Attendance 198 Total Admission Tax

$3344976

Telephone Fax

3446 $0

7278123235 7278123305

Website MailingStreet Address

Meet Period

Racing ResultsPerformances Racing Days Purses Paid

Ebro Dog Track Washington County Kennel Club Inc

Washington County

wwwebrogreyhoundparkcom 6558 Dog Track Road Ebro Florida 32437

7022007 to 12012007 and 152008 to 6302008

262 Paid Attendance 214 Total Admission Tax

$665281

Telephone Fax

32953 $5720

8502343943 8505354442

Website Mailing Address Street Address

Meet Period

Racing ResultsPerformances Racing Days Purses Paid

Flagler Greyhound Track West Flagler Associates Ltd

Dade County

wwwflaglerdogscom P O Box 350940 Miami Florida 33135-0940 401 NW 38th Court Miami Florida 33126

7012007 to 6302008

361 Paid Attendance 362 Total Admission Tax

$1934808

Telephone Fax

0 $0

3056493000 3056314525

Website Mailing Address Street Address Meet Period Racing Results Performances Racing Days Purses Paid

Jacksonville Kennel Club Inc Duval County

wwwjaxkennelcom P O Box 959 Orange Park Florida 32067-0959 1440 North McDuff Avenue Florida 32205 7012007 to 9032007 and 5282008 to 6302008 at Orange Park

115 Paid Attendance 86 Total Admission Tax

$1413236

Telephone Fax

26204 $0

9046460001 9046460420

Website Mailing Address Street Address

Meet Period

Racing Results Performances Racing Days Purses Paid

Jefferson County Kennel Club Inc Jefferson County

wwwjckcgreyhoundscom P O Box 400 Monticello Florida 32345 3079 North Jefferson Street Monticello Florida 32344

7022007 to 9082007 and 5282008 to 6302008

223 Paid Attendance 223 Total Admission Tax

$576563

Telephone Fax

27160 $2728

8509972561 8509973871

23

Website Mailing Address Street Address

Meet Period

Racing Results Performances Racing Days Purses Paid

Mardi Gras Racetrack and Gaming Center Hartman amp Tyner Inc

Broward County

wwwplaymardigrascom P O Box 2007 Hollywood Florida 33022 831 North Federal Highway Hallandale Beach Florida 33009

1012008 to 5312008

152 Paid Attendance 152 Total Admission Tax

$1597917

Telephone Fax

0 $0

9549243200 9549243143

Website MailingStreet Address Meet Period Racing Results Performances Racing Days Purses Paid

Melbourne Greyhound Park LLC Brevard County

wwwmelbournegreyhoundparkcom 1100 North Wickham Road Melbourne Florida 32935

12262007 to 4262008

107 Paid Attendance 71 Total Admission Tax

$422370

Telephone Fax

21157 $399

3212599800 3212593437

Website Mailing Address Street Address Meet Period Racing Results Performances Racing Days Purses Paid

Naples-Ft Myers Greyhound Track Bonita-Fort Myers Corporation

Lee County wwwnaplesfortmyersdogscom P O Box 2567 Bonita Springs Florida 34133-2567 10601 Bonita Beach Road SW Bonita Springs Florida 34135 7012007 to 6302008

410 Paid Attendance 326 Total Admission Tax

$2298746

Telephone Fax

255495 $37445

2399922411 2399479244

Website Mailing Address Street Address Meet Period Racing Results Performances Racing Days Purses Paid

Orange Park Kennel Club Inc Clay County

wwwjaxkennelcom P O Box 959 Orange Park Florida 32067-0959 455 Park Avenue Orange Park Florida 32073 12052007 to 3102008

112 Paid Attendance 84 Total Admission Tax

$1252565

Telephone Fax

24563 $0

9046460001 9046460420

Website MailingStreet Address Meet Period Racing Results Performances Racing Days Purses Paid

Palm Beach Kennel Club Investment Corporation of Palm Beach

Palm Beach County wwwpbkennelclubcom 1111 North Congress Avenue West Palm Beach Florida 33409-6317 7012007 to 6302008

466 Paid Attendance 363 Total Admission Tax

$4821349

Telephone Fax

220086 $12853

5616832222 5614711298

Website Mailing Address Street Address Meet Period Racing ResultsPerformances Racing Days Purses Paid

Pensacola Greyhound Track Inc Escambia County

wwwpensacolagreyhoundparkcom P O Box 12824 Pensacola Florida 32591-2824 951 Dog Track Road Pensacola Florida 32506-8236 7012007 to 6292008

212 Paid Attendance 165 Total Admission Tax

$725502

Telephone Fax

0 $0

8504558595 8504538883

24

Penn Sanford LLC dba Sanford-Orlando Kennel Club Seminole County

See SOKC LLCs contact information for detail Meet Period 7012007 to 6292008

Racing ResultsPerformances 217 Paid Attendance Racing Days 141 Total Admission Tax Purses Paid $784903

32228 $3867

SOKC LLC dba Sanford-Orlando Kennel Club Seminole County

Website wwwfloridagreyhoundracingcom Mailing Address P O Box 50280 Longwood Florida 32752 Street Address 301 Dog Track Road Longwood Florida 32750 Meet Period 11012007 to 5022008 Racing ResultsPerformances 229 Paid Attendance Racing Days 152 Total Admission Tax Purses Paid $838829

TelephoneFax

41031 $0

4078311600 4078313997

Sarasota Kennel Club Inc Sarasota County

Website wwwsarasotakennelclubcom MailingStreet Address 5400 Bradenton Road Sarasota Florida 34234 Meet Period 7022007 to 5032008 Racing ResultsPerformances 352 Paid Attendance Racing Days 219 Total Admission Tax Purses Paid $1399180

TelephoneFax

145858 $3692

9413557744 9413512207

St Johns Greyhound Park Bayard Raceways Inc

St Johns County Website wwwjaxkennelcom Mailing Address P O Box 959 Orange Park Florida 32067-0959 Street Address 6322 Racetrack Road Jacksonville Florida 32259 Meet Period 9052007 to 12032007 and 3122008 to 5262008 at Orange Park Racing ResultsPerformances 192 Paid Attendance Racing Days 143 Total Admission Tax Purses Paid $1900576

Telephone Fax

28853 $133

9046460001 9046460420

Tampa Greyhound Track Associated Outdoor Clubs Inc

Hillsborough County Website wwwtampadogscom Mailing Address P O Box 8096 Tampa Florida 33674-8096 Street Address 8300 North Nebraska Avenue Tampa Florida 33604 Meet Period 7012007 to 8192007 and (8202007 to 12312007 at Derby Lane) Racing ResultsPerformances 227 Paid Attendance Racing Days 163 Total Admission Tax Purses Paid $1796512

Telephone Fax

0 $0

8139324313 8139325048

25

JAI ALAI FRONTON ASSOCIATIONS

Florida was the first state in the nation to conduct jai alai performances with the first fronton being built in 1926 There are currently eight jai alai permitholders operating at six frontons throughout Florida In fact Florida is now the only state where jai alai games are conducted A total of 1094 regular performances including charity and scholarship performances were conducted during this past fiscal year a decrease of 20 percent from the previous fiscal year

During Fiscal Year 20072008 handle wagered at live jai alai performances decreased by 19 percent Intertrack handle wagered on broadcasts of live Florida jai alai performances decreased by 13 percent There are no longer any other states that conduct jai alai therefore there was no simulcast or intertrack simulcast handle Total handle declined by 16 percent for the Florida jai alai industry

Revenue to the state decreased by three percent during Fiscal Year 20072008 The jai alai industry accounted for approximately two percent of Floridarsquos total revenue and five percent of total handle from pari-mutuel performances Permitholders reported paying $7755267 in playersrsquo awards

Total paid attendance decreased by 52 percent from the prior year The division reports only paid attendance and does not include free admissions or complimentary passes in its data

Total Performances 1094 Total Paid Attendance 160960 Total Gaming Days 833 Total Admission Tax $0

Dania Jai Alai A Divison of the Aragon Group

A Boyd Gaming Company Broward County

Website wwwdania-jai-alaicom Mailing Address P O Box 96 Dania Beach Florida 33004 TelephoneStreet Address 301 East Dania Beach Boulevard Dania Beach Florida 33004 Fax Meet Period 12012007 to 6292008 Gaming ResultsPerformances 240 Paid Attendance 0 Racing Days 180 Total Admission Tax $0 Players Awards Paid $1751505

9549272841 9549209095

Ft Pierce Jai Alai Florida Gaming Centers Inc

St Lucie County Website wwwfla-gamingcom TelephoneMailingStreet Address 1750 South Kings Highway Ft Pierce Florida 34945-3099 Fax Meet Period 4042008 to 5312008 Miscellaneous Revenue to State $34919 (See Section 5509511(4) Florida Statutes for detail) Gaming ResultsPerformances 44 Paid Attendance 0 Racing Days 35 Total Admission Tax $0 Players Awards Paid $150000

7724647500 7724640099

Hamilton Jai Alai and Poker Richmond Entertainment Inc

Hamilton County Website wwwhamiltondownsjaialaicom TelephoneMailingStreet Address 6968 US Highway 129 South Jasper Florida 32052 Fax Meet Period 7012007 to 10252007 Gaming ResultsPerformances 100 Paid Attendance 9220 Racing Days 100 Total Admission Tax $0 Players Awards Paid $205191

3866380011 3866380033

26

Miami Jai Alai Florida Gaming Centers Inc

Dade County

Website wwwfla-gamingcom Telephone MailingStreet Address 3500 NW 37th Avenue Miami Florida 33142 Fax Meet Period 11012007 to 5072008

Gaming Results Performances 216 Paid Attendance 23568 Racing Days 162 Total Admission Tax $0 Players Awards Paid $1986750

3056336400 3056347013

Ocala Jai Alai Second Chance Jai Alai LLC

Marion County

Website wwwocalajaialaicom Mailing Address P O Box 580 Orange Lake Florida 32681 Telephone Street Address 4601 NW Highway 318 Reddick Florida 32686 Fax Meet Period 4032008 to 4302008 Miscellaneous Revenue to State $15733 (See Section 5509511(4) Florida Statutes for detail)

Gaming Results Performances 40 Paid Attendance 0 Racing Days 20 Total Admission Tax $0 Players Awards Paid $102869

3525912345 3525913402

Orlando-Seminole Jai Alai Florida Jai Alai Inc Seminole County

Website wwworlandojaialaicom Mailing Address P O Box 300107 Fern Park Florida 32730 Telephone Street Address 6405 South Highway 17-92 Fern Park Florida 32730 Fax Meet Period 1012008 to 3302008 Miscellaneous Revenue to State $44200 (See Section 5509511(4) Florida Statutes for detail)

Gaming Results Performances 81 Paid Attendance 18578 Racing Days 55 Total Admission Tax $0 Players Awards Paid $303775

4073396221 4078314689

Summer Jai Alai Dade County

See Miami Jai Alais contact information for detail Meet Period 7012007 to 10312007 and 5082008 to 6302008 at Miami Jai Alai

Gaming Results Performances 202 Paid Attendance 72605 Racing Days 152 Total Admission Tax $0 Players Awards Paid $1986750

Summersport Enterprises Ltd A Boyd Gaming Company

Broward County

See Dania Jai Alais contact information for detail Meet Period 7012007 to 11302007 at Dania Jai Alai

Gaming Results Performances 171 Paid Attendance 36989 Racing Days 129 Total Admission Tax $0 Players Awards Paid $1268427

27

THOROUGHBRED ASSOCIATIONS

Florida continues to be a premier thoroughbred racing state with four permitholders operating at three tracks located in Central and South Florida A total of 349 regular performances including charity and scholarship performances were conducted during this past fiscal year which reflects no change from the previous fiscal year

During Fiscal Year 20072008 handle on live thoroughbred performances decreased 23 percent and intertrack handle wagered increased eight percent Simulcast handle wagered on broadcasts of performances from outside the state decreased by 26 percent while intertrack simulcast handle increased by seven percent Overall total handle declined by six percent for the Florida thoroughbred industry

Total revenue to the state during Fiscal Year 20072008 decreased six percent from the prior year The thoroughbred industry accounted for approximately 46 percent of Floridarsquos total revenue and 58 percent of total handle from pari-mutuel performances

Total paid attendance decreased by 20 percent from the prior year The division reports only paid attendance and does not include free admissions or complimentary passes in its data

Total Performances 349 Total Paid Attendance 252673 Total Racing Days 352 Total Admission Tax $53505

Calder Race Course Inc Dade County

Website wwwcalderracecoursecom Mailing Address P O Box 1808 Miami Florida 33055-0808 Street Address 2101 NW 27th Avenue Miami Florida 33056

Meet Period 7012007 to 10142007 and 4252008 to 6302008 Racing ResultsPerformances 109 Paid Attendance Racing Days 109 Total Admission Tax Purses Paid $27295808

Telephone Fax

74495 $15588

3056251311 3056202569

Gulfstream Park Racing Association Inc Broward County

Website wwwcasinoatgulfstreamcomhomehtml MailingStreet Address 901 South Federal Highway Hallandale Beach Florida 33009 Meet Period 1032008 to 4202008 Racing ResultsPerformances 86 Paid Attendance Racing Days 89 Total Admission Tax Purses Paid $30309087

Telephone Fax

0 $0

9544547000 9544546479

Tampa Bay Downs Inc Hillsborough County

Website wwwtampabaydownscom Mailing Address P O Box 2007 Oldsmar Florida 34677 Street Address 11225 Race Track Road Tampa Florida 33626 Meet Period 12082007 to 5042008 Racing ResultsPerformances 94 Paid Attendance Racing Days 94 Total Admission Tax Purses Paid $15474950

Telephone Fax

139683 $30326

8138554401 8132611961

Tropical Park Inc Dade County

See Calders contact information for detail Meet Period 10152007 to 1022008 at Calder Race Course Racing ResultsPerformances 60 Paid Attendance Racing Days 60 Total Admission Tax Purses Paid $12330361

38495 $7591

28

29

HARNESS ASSOCIATIONS

Pompano Park is the only permitholder currently conducting harness horse racing performances in the State of Florida A total of 158 regular performances including charity and scholarship performances were conducted during this past fiscal year a decrease of nine percent from the previous fiscal year

During Fiscal Year 20072008 handle wagered at live harness performances decreased by 12 percent Intertrack handle wagered on broadcasts of live Florida harness performances decreased by 15 percent Simulcast handle wagered on broadcasts of performances from outside the state decreased by 13 percent while intertrack simulcast handle decreased by 13 percent Overall total handle decreased by 13 percent for the Florida harness industry

Total revenue to the state during Fiscal Year 20072008 decreased by nine percent from the prior year The harness industry accounted for approximately six percent of Floridarsquos total revenue and six percent of total handle from pari-mutuel performances

The division reports only paid attendance and does not include free admissions or complimentary passes in its data

Total Performances 158 Total Paid Attendance 0

Total Racing Days 158 Total Admission Tax $0

Isle Casino and Racing at Pompano Park PPI Inc

Broward County

Website wwwtheislepompanoparkcomhomephp Telephone 9549722000 MailingStreet Address 1800 SW Third Street Pompano Beach Florida 33069 Fax 9549780377 Meet Period 7012007 to 6302008

Racing ResultsPerformances 158 Paid Attendance 0 Racing Days 158 Total Admission Tax $0 Purses Paid $12739946

SUMMARY

PARI-MUTUEL INDUSTRY

During Fiscal Year 20072008 the total handle wagered for all classes exceeded $13 billion a decrease of nine percent from the prior fiscal year Total pari-mutuel performances including charity and scholarship performances conducted during Fiscal Year 20072008 decreased by 10 percent from the previous fiscal year

The state realized revenue from regular performances of approximately $25 million a decrease of seven percent from the prior fiscal year Of the $25 million collected greyhound permitholders accounted for 46 percent thoroughbreds for 46 percent harness for 6 percent and jai alai for 2 percent

Total paid attendance decreased 40 percent from the prior year The division reports only paid attendance and does not include free admission or complimentary passes in its data

HORSE RACING

Promotional Programs for Florida-Bred Horses

Florida breeder promotions and award programs are administered by private breeders and owners associations organized to promote ownership and breeding of race horses in the State of Florida Each association conducts its own campaign to enhance the horse breeding industry in the state and provides breeders and owners awards of up to 20 percent of announced gross purses The Florida Standardbred Breeders and Owners Association is funded by the breaks and uncashed tickets from live performances and one percent of the intertrack handle The Quarter Horse Breeders Association is funded by the breaks and the uncashed tickets from live races and one percent of the live and intertrack handle The Florida Thoroughbred Breeders and Ownersrsquo Association awards program is funded by 0955 percent of the live simulcast and intertrack handle as well as 3475 percent of the gross revenue from out-of-state wagers on Florida races

To date the Florida thoroughbred breeding industry has produced 45 national champions including Skip Away the 1998 North American Horse of the Year and Affirmed the last horse to have won the Triple Crown (1978) In 2005 Florida-bred ldquoAfleet Alexrdquo captured two-thirds of the Triple Crown winning the Preakness Stakes (G1) and Belmont Stakes (G1) The industry boasts 110 Florida-bred millionaires 19 classic winners (Kentucky Derby Preakness Stakes and Belmont Stakes) and 20 Breeders Cup Day champions

The Florida Thoroughbred Breedersrsquo and Ownersrsquo Association funds the Florida-bred Stakes Program which is implemented at Floridas thoroughbred racetracks In addition Florida-breds won 346 stakes races including 68 graded stakes and earned more than $41 million in stakes purses Florida-breds banked in excess of $194 million in total North American purse money Through a percentage of pari-mutuel handle Florida thoroughbred permitholders contributed $9542882 to the Florida Thoroughbred Breedersrsquo and Ownersrsquo Association during Fiscal Year 20072008 The FTBOA paid out $5941304 in Breedersrsquo Awards $567000 in Stallion Ownersrsquo Awards and $2112650 through the Florida-bred Stakes Program The Florida-bred Stakes Program includes ldquoThe Sunshine Millionsrdquo at Gulfstream Park ldquoThe Florida Millionrdquo at Calder Race CourseTropical Park ldquoFlorida Cup Dayrdquo at Tampa Bay Downs and additional funds for supplements to Florida-bred Preferred Stakes Races during the CalderTropical and Tampa Bay Downsrsquo meets

The Florida Standardbred Breeders and Owners Association a non-profit organization and the recognized representative of horsemen in the state of Florida is the designated association for the allocation and distribution of funds for Florida-bred Standardbred racing Promotional activities include providing breeder and stallion awards for eligible Florida-bred horses during Pompano Parks 20072008 meet as well as awards for Florida Breeders Stakes races A series of races and awards were also provided for two and three-year-old standardbreds to prepare for the winter meet at Pompano Park The total amount of funds collected and distributed to the Florida Standardbred horsemen throughout the year exceeded $1600000

Note Promotional program information is provided by respective Breeders and Owners Associations

30

UNIVERSITY OF FLORIDA COLLEGE OF VETERINARY MEDICINE RACING LABORATORY

The University of Florida College of Veterinary Medicine Racing Laboratory detects and identifies any drug medication stimulant depressant hypnotic local anesthetic or drug-masking agent prohibited in the blood urine or other bodily fluids of racing horses and greyhounds collected by the Division

During Fiscal Year 20072008 the laboratory received and processed 82763 samples that resulted in 537014 analyses The vigilant monitoring of samples by the laboratory serves to deter the illegal use of drugs in racing animals in Florida

Horse UrineBlood Greyhound Urine 1 Investigative Samples Received 18509 64254 3

2Samples Analyzed 18573 29320 3 Number of Analyses 293371 243643 7 Positives 102 46 NA

1 Quantity Not Sufficient For Testing (QNS) 34798 (542) 2 The Samples Analyzed number for horses is larger than the Samples Received number due to the carryover of samples received in June 2007 that are analyzed in July of the next fiscal year

DRUG POSITIVES FOR FISCAL YEAR 20072008

Types of Positives (ARCI Drug Class) Horse Greyhound Acepromazine Metabolite (3) 12 0 Acepromazine Metabolites (3) Butorphanol (3) 1 0 Albuterol (3) 2 0 Aminorex Levamisole Levamisole metabolite 0 1 Benzoylecgonine (1) 1 8 Butorphanol (3) 3 0 Caffeine (2)Theophylline (3) 2 0 Caffeine (2) Theophylline (3) Butorphanol (3) 1 0 Caffeine (2)Theophylline (3) Theobromine (4) 5 0 Cimetidine (5) 4 0 Clenbuterol (3) 9 0 Dimethyl Sulfoxide (5) 5 9 Gamma-Hydroxphenylbutazone (NA) 0 9 Gamma-Hydroxphenylbutazone (NA) Phenylbutazone (NA) Oxyphenbutazone (4) 0 3 Glycopyrrolate (3) 5 0 Ipratropium (3) 2 0 Lidocaine (2) 0 1 Lidocaine (2) 3-Hydroxylidocaine Monoethyl-glycinesylidine 1 0 Lidocaine (2) 3amp4-Hydroxylidocaine Monoethyl-glycinesylidine 0 1 Methocarbamol (4) 0 1 Methocarbamol (4) Guaifenesin (4) 2 0 Naproxen (4) 1 0 Oxilofrine 4 0 Pentoxifylline (4) 1 0 Phenylbutazone (NA)Oxyphenbutazone (4) 37 1 Procaine (3) 0 5 Ranitidine (5) 4 0 Theobromine (4) 0 7 TOTALS 102 46

Class (1) Drugs that have the highest potential to affect performance and have no generally accepted medical use in the racing animal

Class (2) Drugs that have a high potential to affect performance but less of a potential than drugs in Class I Class (3) Drugs that may or may not have generally accepted medical use in the racing animal but the pharmacology of which

suggests less potential to affect performance than drugs in Class 2

Class (4) Includes therapeutic medications that would be expected to have less potential to affect performance than those in Class 3 Class (5) Includes therapeutic medications for which concentration limits have been established by the racing jurisdictions as well as

certain miscellaneous agents and other medications as determined by the regulatory bodies

31

FIN

AN

CIA

L S

TATE

ME

NTS

DIVISION OF PARI-MUTUEL WAGERING SUMMARY OF STATE REVENUE FROM PARI-MUTUEL CARDROOM

AND SLOT ACTIVITIES FISCAL YEAR 20072008

State Revenue From Regular Performances Tax on Attendance $ 116982 Daily License Fees 3882120 Tax on Handle 19110317

State Revenue From Pari-Mutuel Performances $ 23109419

Other State Revenue Occupational Licenses $ 627372 Fingerprint Fees 281045 Escheated Tickets From Greyhound and Jai Alai (1) 1470310 Racing Scholarship Funds (1) 3303 PMW Trust Fund - Drug Fines 25975 Miscellaneous Revenue 104013 General Revenue Fund - Other Fines 36290

Other State Revenue $ 2548308

Total Pari-Mutuel State Revenue $ 25657727

State Revenue From Cardrooms Table Fees $ 875000 Gross Receipts(2) 9086385 Occupational Licenses 131741

Total State Revenue From Cardrooms $ 10093126

State Revenue From Slots CompulsiveAddictive Gambling Fee $ 750000 Facility License Fee 9000000 Slot Taxes(3)(4) 122891732 Fingerprint Fees 9678 Occupational Licenses 309920 Miscellaneous Revenue 4561 Miscellaneous Fines 60000

Total State Revenue From Slots $ 133025891

Total State Revenue Generated(5) $ 168776744

(1) Escheated tickets from greyhound racing and jai alai gaming and Racing Scholarship Funds are distributed to the Department of Education

(2) One-half of cardroom gross receipts is deposited into General Revenue (3) Slot taxes are distributed to the Department of Education (4) Pompano Park has requested a refund of $23 million for overpayment of Slot taxes for Fiscal

Year 20072008 Refund has been requested and will be processed by the Department of Education in Fiscal Year 20082009

(5) Total revenue and components thereof generated is on the accrual basis of accounting Total revenue and components thereof as as shown in the financial statements on page 34 is on the cash basis of accounting

32

DEPARTMENT OF BUSINESS amp PROFESSIONAL REGULATION DIVISION OF PARI-MUTUEL WAGERING

BALANCE SHEET SPECIAL REVENUE FUND

FOR FISCAL YEAR ENDED JUNE 30 2008

ASSETS2008 2007

Cash Cash with State Treasurer Investments at cost Accounts receivable Allowance for uncollectibles Interest receivable Due from state funds

$ 8782450 130253048 614648452 370224565

(47367) 3214765

11039242

$ 12865700222813082

2974720047251866437

(403691)75307163230584

TOTAL ASSETS $ 1138115155 $ 3472622875

LIABILITIES amp FUND EQUITY Liabilities Accounts payable Accrued salaries Due to other funds Due to other state agencies Due to general revenue Compensated Absences Deferred revenues

$ 31462691 5343391

19860800 6908508

72185753 352080

-

$ 2451476432118280

5007001118617783905919

130600-

Total Liabilities 136113223 152356440

Fund Equity Unreserved 1002001932 3320266435

Total Fund Equity 1002001932 3320266435

TOTAL LIABILITIES amp FUND EQUITY $ 1138115155 $ 3472622875

The financial statements and notes are for informational purposes only

33

DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION DIVISION OF PARI-MUTUEL WAGERING

STATEMENT OF REVENUES EXPENDITURES amp CHANGES IN FUND BALANCE - BUDGET amp ACTUAL SPECIAL REVENUE FUND

FOR FISCAL YEAR ENDED JUNE 30 2008

FINAL 2008 2007 BUDGET ACTUAL VARIANCE ACTUAL

REVENUES Fees Charges Commissions and Sales $ 1462968000 $ 1510423993 $ 47455993 $ 1848846680 Licenses and Permits 88230000 75755065 (12474935) 77772299 Taxes 14652040100 14709972807 57932707 7556712852 Fines Forfeits Judgments and Settlements 4117800 8773932 4656132 10192871 Interest and Dividends Net 53744700 60790502 7045802 96755032 Transfers In - - - 3230584 Miscellaneous Receipts 7506100 12204044 4697944 9178523

Total Revenues 16268606700 16377920343 109313643 9602688841

EXPENDITURES CURRENT OPERATING Salaries 579678900 533903674 45775226 463518647 Other Personal Services 184418800 168853792 15565008 178434171 Other Operating Expenditures 97523500 84325982 13197518 72283850 Operation of Motor Vehicles 5500000 4847937 652063 2585300 Risk Management 16085600 16085600 21327300 GampAState University System - - - 30000000 State Attorney-Slots 23188500 - 23188500 -Tax Collection Equalization 72500 - 72500 -PMW Lab Services 236000000 236000000 - 236000000 PMW Compliance System 29647600 29647600 - 28524598 TrDMSHR SVCSSTW Contract 5828400 - 5828400 5785000 Cardroom Tax Distribution 85500000 67702156 17797844 55541702 Compulsive Gambling Prevention 141337500 125960114 15377386 88470124 OPERATING CAPITAL OUTLAY 4283200 3877015 406185 2830286 Acquisition of Motor Vehicles 7885000 7885000 - 2870000 Assessment for Fingerprinting 65988000 29746050 36241950 38680327 Service Charge to General Revenue 370000000 293760648 76239352 334561292 Refunds 120000000 6209831 113790169 502671 Transfer to FDLE Slots Investigation 321759200 310000000 11759200 291580000 Transfers to Other Funds 17917534500 12439618141 5477916359 4975167341 Transfers to General Revenue 5340000000 4350000000 990000000 846632576

Total Expenditures 25552231200 18692337940 6859893260 7675295185

Excess (Deficiency) of Revenues Over (9283624500) (2314417597) 6969206903 1927393656 (Under) Expenditures

FUND BALANCE JULY 1 2007 - 3316419529 3316419529 1392872779

FUND BALANCE JUNE 30 2008 $ (9283624500) $ 1002001932 $ 10285626432 $ 3320266435 (1) (1)

(2) (1) Does not include budget of $ 45000000 for category 190000 Investments Actual expenditures for category 190000 were

closed into the investment account (2) An adjustment of $3846906 was made to the beginning fund balance due to adjustments made by the Department

of Financial Services The financial statements and notes are for informational purposes only

34

C

AR

DR

OO

M P

AR

I-MU

TUE

L A

ND

SLO

T S

TATU

TE M

ATR

IX

STATUTE TOPIC GREYHOUND JAI ALAI THOROUGHBRED HARNESS QUARTER HORSE

FEES

Daily License Fees On Live

On-track Handle

$80 per race 5500951(1)(a) $40 per game 5500951(1)(a) $100 per race 5500951(1)(a) $100 per race 5500951(1)(a) $100 per race 5500951(1)(a)

Daily License Fees On

Simulcast Handle

$80 per race but not to exceed $500 per day 5500951(1)(a)

$40 per game but not to exceed $500 per day 5500951(1)(a)

$100 per race but not to exceed $500 per day 5500951(1)(a)

$100 per race but not to exceed $500 per day 5500951(1)(a)

$100 per race but not to exceed $500 per day 5500951(1)(a)

Cardroom Table Fees

Annual fee for each facility is $1000 for each table to be operated at the cardroom 849086(5)(d)

Annual fee for each facility is $1000 for each table to be operated at the cardroom 849086(5)(d)

Annual fee for each facility is $1000 for each table to be operated at the cardroom 849086(5)(d)

Annual fee for each facility is $1000 for each table to be operated at the cardroom 849086(5)(d)

Annual fee for each facility is $1000 for each table to be operated at the cardroom 849086(5)(d)

TAXES

Tax On Admissions

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a)

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a)

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a)

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a)

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a)

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c)

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c)

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c)

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c)

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c)

15 of admission charge or 10 cents whichever is greater for entrance to the cardroom This tax only applies if a separate admission fee is charged for entry into the cardroom facility If a single admission fee is charged allowing entry to both or either the pari-mutuel facility and the cardroom facility the tax is payable only once and shall be payable pursuant to Chapter 550 849086(13)(b)

15 of admission charge or 10 cents whichever is greater for entrance to the cardroom This tax only applies if a separate admission fee is charged for entry into the cardroom facility If a single admission fee is charged allowing entry to both or either the pari-mutuel facility and the cardroom facility the tax is payable only once and shall be payable pursuant to Chapter 550 849086(13)(b)

15 of admission charge or 10 cents whichever is greater for entrance to the cardroom This tax only applies if a separate admission fee is charged for entry into the cardroom facility If a single admission fee is charged allowing entry to both or either the pari-mutuel facility and the cardroom facility the tax is payable only once and shall be payable pursuant to Chapter 550 849086(13)(b)

15 of admission charge or 10 cents whichever is greater for entrance to the cardroom This tax only applies if a separate admission fee is charged for entry into the cardroom facility If a single admission fee is charged allowing entry to both or either the pari-mutuel facility and the cardroom facility the tax is payable only once and shall be payable pursuant to Chapter 550 849086(13)(b)

15 of admission charge or 10 cents whichever is greater for entrance to the cardroom This tax only applies if a separate admission fee is charged for entry into the cardroom facility If a single admission fee is charged allowing entry to both or either the pari-mutuel facility and the cardroom facility the tax is payable only once and shall be payable pursuant to Chapter 550 849086(13)(b)

Tax On Cardroom Gross Receipts

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts 849086(13)(a)

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts 849086(13)(a)

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts 849086(13)(a)

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts 849086(13)(a)

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts 849086(13)(a)

This matrix represents a summary of 2007 Statutes Please refer to the cite noted by statutory topic for specific language governing pari-mutuel wagering

35

STATUTE TOPIC GREYHOUND JAI ALAI THOROUGHBRED HARNESS QUARTER HORSE

Tax On Live On-track Handle

55 of handle except for charity perfomances which is 76 of handle 5500951(3)(b)1

Effective July 1 2000 a permitholder may not be taxed at a higher rate than 2 5500951(3)(d)

05 of handle 55009515(2)(a) 05 of handle 55009512(2)(a) 1 of handle 5500951(3)(a)

Tax On Simulcast Handle

Allows permitholders to receive greyhound races from out-of-state and are subject to taxation under 5500951 and 55009511 5503551(4)

Allows permitholders to receive jai alai games from out-of-state and are subject to taxation under 5500951 and 55009511 5503551(4)

Allows permitholders to receive horse races from out-of-state and are subject to taxation under 5500951 55009512 and 55009515 5503551(3) through 5503551(3)(c)

Allows permitholders to receive horse races from out-of-state and are subject to taxation under 5500951 55009512 and 55009515 5503551(3) through 5503551(3)(c)

Allows permitholders to receive horse races from out-of-state and are subject to taxation under 5500951 55009512 and 55009515 5503551(3) through 5503551(3)(c)

Tax On Intertrack and Intertrack

Simulcast Handle

55 of intertack and intertrack simulcast handle except for the intertrack handle from charity performances at a guest track within the market area of the host the tax is 76

71 of intertrack and intertrack simulcast handle 5500951(3)(b)2 and 5500951(3)(c)1

2 of intertrack handle 5500951(3)(c)1

33 of intertrack handle 5500951(3)(c)1

2 of intertrack handle 5500951(3)(c)1

5500951(3)(b)1 and 5500951(3)(c)1

05 of intertrack and intertrack simulcast handle if the guest is located outside market area of host and within market area of thoroughbred track conducting a live meet 5500951(3)(c)1

39 of intertrack and intertrack simuclast handle for permitholders located in an area of the state where there are only 3 greyhound permitholders located in 3 contiguous counties 5500951(3)(c)2

39 of intertrack and intertrack simulcast handle for greyhound permitholders located in the same market area as specified in 550615(6) or (9) 5500951(3)(c)2

05 of intertrack and intertrack simulcast handle if the guest is located outside market area of host and within market area of thoroughbred track conducting a live meet 5500951(3)(c)1

33 of intertrack and intertrack simulcast handle if permitholder restricted from operating live on a year-round basis and tax paid on intertrack handle exceeds that paid during 9293 State Fiscal Year 55009511(3)(a)

61 of intertrack and intertrack simulcast handle for jai alai permitholders located in the market area as specified in 550615(6) or (9) until the tax paid on intertrack handle in the current state fiscal year exceeds that paid during 9293 State Fiscal Year then tax on handle is 23 5500951(3)(c)2

24 of intertrack simulcast handle 5500951(3)(c)1 and 55009515(5)

05 of intertrack and intertrack simulcast handle if host and guest are thoroughbred permitholders or if the guest is located outside market area of host and within market area of thoroughbred track conducting a live meet 5500951(3)(c)1

05 of intertrack simulcast handle if guest track is a thoroughbred track located more than 35 miles from host track 55009515(5)

15 of intertrack simulcast handle 5500951(3)(c)1

05 of intertrack and intertrack simulcast handle if the guest is located outside market area of host and within market area of thoroughbred track conducting a live meet 5500951(3)(c)1

24 of intertrack simulcast handle 5500951(3)(c)1 and 55009515(5)

05 of intertrack and intertrack simulcast handle if the guest is located outside market area of host and within market area of thoroughbred track conducting a live meet 5500951(3)(c)1

OUTS (ESCHEATS)

Live On-track Handle

Paid to the State of Florida 5501645(2) Paid to the State of Florida 5501645(2) Retained by permitholder 5502633(3) Paid to Florida Standardbred Breedersrsquo and Ownersrsquo Association (FSBOA) 55026165(1) and 5502633(2)(a)

Paid to Florida Quarter Horse Breedersrsquo and Owners Association (FQHBOA) 55026165(1) and 5502633(2)(b)

Escheats from Arabian races are paid to Florida Arabian Horse Racing Promotion Fund 5502633(2)(c)

This matrix represents a summary of 2007 Statutes Please refer to the cite noted by statutory topic for specific language governing pari-mutuel wagering

36

STATUTE TOPIC GREYHOUND JAI ALAI THOROUGHBRED HARNESS QUARTER HORSE

TAX CREDITS amp EXEMPTIONS

(excluding charity performances

unless otherwise

Tax exemption of $360000 per state fiscal year or $500000 for 3 permitholders that held a full live schedule in 1995 and closest to another state authorizing greyhound racing

A permitholder that has incurred tax on handle and admissions that exceeds its operating earnings is entitiled to credit the excess amount of taxes against its next ensuing meets 55009511(1)(b)

Permitholders are allowed a credit of up to 1 of the paid taxes for the previous taxable year The credit if taken is applied against taxes on live handle due for a taxable year under this section and

noted) 55009514(1) is paid directly to the Jockeys Guild by the permitholders 55009515(6)

Tax credit each state fiscal year equal to daily license fee on live races in previous state fiscal year 5500951(1)(a)

Allows each permitholder that cannot utilize the full amount of the tax exemption or daily license fee tax credit to transfer the unused portion to a greyhound permitholder acting as a host track for intertrack wagering 5500951(1)(b)

Tax credit each state fiscal year in an amount equal to the amount remitted in escheated tickets in prior state fiscal year 5501647

Tax credit each state fiscal year equal to 25 of amount remitted in escheated tickets in prior state fiscal year Funds equal to the tax credit shall be paid by the permitholder to the National Association of Jai Alai Frontons 5501646

$30000 per performance exemption if live handle during the preceding state fiscal year was less than $15 million This exemption applies to charity performances 55009511(2)(a)1

A permitholder conducting fewer than 100 performances in any calendar year shall pay to the state the same aggregate amount of daily license fees on live games admissions tax and tax on live handle as that paid during the most recent prior calendar year in which at least 100 live performances were conducted 55009511(4)

CHARITY PERFORMANCES

Maximum of 5 days 5500351(1)

Permitholders are allowed to conduct 1 additional day to be designated as ldquoGreyhound Adopt-A-Pet Day Proceeds are paid to bona fide organizations that promote the adoption of greyhounds 5501648(2)

Maximum of 5 days 5500351(1)

Permitholders are allowed to conduct 2 additional performances known as ldquoRetired Jai Alai Playersrsquo Charity Dayrdquo for a fund to benefit retired jai alai players 5500351(8)

Maximum of 5 days 5500351(1)

One additional scholarship day to tracks located in Hillsborough County for the benefit of Pasco-Hernando Community College 5500351(6)(a) and 5500351(6)(b)

Maximum of 5 days 5500351(1) Maximum of 5 days 5500351(1)

Permitholders shall pay from any source including charity performances not less than 10 of tax credit from escheated tickets to a bona fide greyhound adoption program 5501647

This matrix represents a summary of 2007 Statutes Please refer to the cite noted by statutory topic for specific language governing pari-mutuel wagering

37

STATUTE TOPIC STATUTE REFERENCE SUMMARY

FEES

Slot License Fee 551106(1)(a) FS Annual fee for each slot machine facility is $3 million paid with the initial license application and annuall thereafter on the anniversary date of the issuance of the initial license

Compulsive or Addictive Gambling Prevention Program Fee 551118(3) FS Annual fee for each slot machine facility is $250000 paid at the same time the annual

license fee is due and annual thereafter

TAXES

Tax on Slot Revenue 551106(2)(a) and 551006(3) FS

50 of slot machine revenues which is the total of all cash and property received by the slot machine licensee from the operation of slot machines less the amount of cash cash equivalents credits and prized paid to winners of slot machine gaming shall be remitted by 3 pm Wednesday for the preceeding week ending Sunday

FINES

Failure to Pay Slot Tax Fine 551106(4) FS Up to $10000 for each day tax payment is not remitted timely

Civil Fine 551107(11) FS The division may impose a civil fine of up to $5000 fpr each violation of this chapter or the rules of the division

False Statement Fine 551109(1) FS

Up to a $10000 fine or civil penalty for any person who knowingly makes or causes to be made or aids assists or procures another to make a false statement in any report disclosure application or any document required under Chapter 551 or any rule adopted under Chapter 551

Unauthorized Possession of Slot Machines Fine 551109(2) FS

Up to a $10000 administrative fine or civil penalty for any person who possesses a slot machine without the license required by Chapter 551 or who possesses a slot machine at any location other than at the slot machines licensees facility

PENALTIES

Slot Machine Licensee Civil Penalities 551117 FS Up to a $100000 civil penalty for each count or separate offense against the slot machine

licensee for violation of Chapter 551 or any rule adopted by the division

This matrix represents a summary of 2008 Statutes Please refer to the cite noted by statutory topic for specific language governing pari-mutuel wagering

38

  • Table of Contents 2007-2008pdf
  • Overview 2007-2008pdf
  • Division Overview 2007-2008 (2-4-09)pdf
    • THE DIVISION OF PARI-MUTUEL WAGERING
    • OFFICE OF AUDITING
    • OFFICE OF OPERATIONS
    • OFFICE OF REVENUE AND FINANCIAL ANALYSIS
      • Events Shaping 2007-2008pdf
        • Events Shaping the 20072008 RacingGaming Season in Florida
          • Fiscal Years Comparative Data 2007-2008pdf
            • Total Paid
            • Total
            • Pari-Mutuel
            • Handle
            • State Revenue
            • as a Percent
            • of Handle
              • PMW Graphs 2007-2008pdf
              • PMW Handle Statistics 20072008pdf
              • Guest Handle by Host 2007-2008pdf
              • Charity-scholarship 2007-2008pdf
                • RACING SCHOLARSHIP TRUST FUND
                • ABANDONED WINNING TICKETS
                  • Cardroom Statistics 2007-2008pdf
                    • Sheet1
                      • Cardroom Revenue 20072008pdf
                      • Slot Comparative Data 2007-2008 (12-15-08)pdf
                      • Slot Revenue Per Machine 0708pdf
                        • TOTAL LINE (3)
                          • Facilities Map with 21 cardrooms (As of 11-18-08)pdf
                          • Permitholder Contact amp Operating In 77th annual rpt (as of 12-24-08)pdf
                          • Promotional Programs for FL Horses 20072008docpdf
                          • Drug Positives Data 2007-2008pdf
                            • Sheet1
                              • State Revenue Summary 0708pdf
                                • 20062007
                                  • Financial Statements (Page 1) 20072008pdf
                                  • Financial Statements (Page 2) 20072008pdf
                                  • PMW Statute Matrix 2007-2008pdf
                                  • Slot Statute Matrix 2007-2008pdf
                                    • Sheet1
                                      • Events Shaping 2007-2008pdf
                                        • Events Shaping the 20072008 RacingGaming Season in Florida
                                          • Events Shaping 2007-2008pdf
                                            • Events Shaping the 20072008 RacingGaming Season in Florida
                                              • Division Overview 2007-2008 (2-23-09)pdf
                                                • THE DIVISION OF PARI-MUTUEL WAGERING
                                                • OFFICE OF AUDITING
                                                • OFFICE OF OPERATIONS
                                                • OFFICE OF REVENUE AND FINANCIAL ANALYSIS
Page 21: Florida Departmentof Busines Division of Pari-Mutuel ......jai alai games, and cardroom poker games. Additionally, slot machine gaming at pari-mutuel facilities is ... is intended

TOTAL INTERTRACK WAGERING HANDLE BY GUEST

scal Year 20072008Fi

GUEST FACILITY G

DANIA MIAMI SUMMER SUMMERSPORT

HOST PERMITHO

CALDER

LDER

GULFSTREAM PARK

TAMPA BAY DOWNS

TROPICAL PARK

POMPANO PARK

reyhound Permitholders Bet Miami Greyhounds $71455 $0 $0 $25308 $2143688 $0 $0 $1027407 $3217279 Daytona Beach Kennel Club Inc 370884 345355 342578 306303 6219441 2065226 3582421 2274939 2035961 Derby Lane 400206 1298627 1174660 263459 14341493 4553604 9231214 5623223 2387288 Ebro Dog Track 206059 0 0 158723 1655725 881390 461380 542785 0 Flagler Greyhound Track 0 0 0 0 3259551 2135726 29664 1234231 3439140 Jacksonville Kennel Club Inc 297686 461290 449578 203737 2770002 1062284 1486389 1086663 372800 Jefferson County Kennel Club Inc 118961 0 0 85971 0 0 0 0 0 Mardi Gras Racetrack and Gaming Center 171394 0 0 0 573637 1234654 42321 11218 2615036 Melbourne Greyhound Park LLC 718179 755821 715685 535087 8474187 3668978 4643641 3482257 782535 Naples-Ft Myers Greyhound Track 0 0 0 0 11388928 6214826 8361375 4907703 2010190 Orange Park Kennel Club Inc 176546 186694 213201 129328 1512972 419695 750773 274779 430038 Palm Beach Kennel Club 848458 936196 820191 632213 30944142 23306276 4142773 14610322 5946803 Penn Sanford LLC dba Sanford-Orlando Kennel Club 0 0 0 0 7383469 0 276649 669083 692069 Pensacola Greyhound Track Inc 0 0 0 0 773982 456119 765260 337408 0 SOKC LLC dba Sanford-Orlando Kennel Club 0 0 0 0 94737 2341357 3735226 1928848 870482 Sarasota Kennel Club Inc 0 0 0 0 8935731 3700307 5828683 3779169 954848 St Johns Greyhound Park 133286 271383 295950 99738 8155143 2954537 4327535 2972357 1527437 Tampa Greyhound Track

tal Greyhound Permitholders

305842 923442 874931 223579 8065750 2544039 5201448 3179327 1900483

To $3818956 $5178808 $4886774 $2663446 $116692578 $57539018 $52866752 $47941719 $29182389

Jai Alai Permitholders Dania Jai Alai $0 $1070874 $342315 $0 $1041847 $1387400 $40658 $308989 $3159556 Ft Pierce Jai Alai 174820 826347 827691 151636 5119725 2061530 2744884 1893526 842688 Hamilton Jai Alai and Poker 178401 63707 42454 130251 1157486 398501 724541 413077 59 Miami Jai Alai 1798880 0 0 365501 34545 178485 11806 139815 1039975 Ocala Jai Alai 244059 425447 463032 88189 2906187 970679 1851799 969720 527893 Orlando-Seminole Jai Alai 1516478 1362163 1300096 1294233 17003078 5123321 9319740 6138759 5516055 Summer Jai Alai 594269 0 0 1423895 484200 0 0 52935 920611 Summersport Enterprises Ltd 0 210554 870130 0 1523238 0 0 473522 2642604

Total Jai Alai Permitholders $4506907 $3959092 $3845718 $3453705 $29270306 $10119916 $14693428 $10390343 $14649441

Thoroughbred Permitholders Calder Race Course Inc $0 $0 $0 $0 $0 $0 $657951 $0 $0 Gulfstream Park Racing Association Inc 0 0 0 0 16936195 0 7820112 11772505 0 Ocala Breeders Sales 81731 237652 236304 52614 10097325 3809993 5775492 3730895 1002588 Tampa Bay Downs Inc 164752 656872 617527 132035 23225339 8488681 0 9993847 3386258 Tropical Park Inc

tal Thoroughbred Permitholders

0 0 0 0 0 30206293 4621554 0 653168

To

H

T

$246483 $894524 $853831 $184649 $50258859 $42504967 $18875109 $25497247 $5042014

arness Permitholders Isle Casino and Racing at Pompano Park 2379372 0 0 1922060 8477856 16574569 2778775 11160811 0

OTAL FOR ALL PERMITHOLDERS $10951718 $10032424 $9586323 $8223860 $204699599 $126738470 $89214064 $94990120 $48873844

CO

NTIN

UED

FRO

M PR

EVIOU

S PAG

E

TOTAL

$15192918 28831870 55505686 7758905

24221024 32975218 3457640

11052920 30443806 41220573 13698461 94495866 17175116 7836546

16887902 35822567 31703104 43498525

$511778647

$9063259 19260284 7213367 3569007

12130915 48573923 3475910 5829997

$109116662

$657951 36528812 27573233 54233613 35481015

$154474624

44425959

$819795892

Note Figures above include handle from charityscholarship performances

15

CHARITY AND SCHOLARSHIP PERFORMANCES

Each permitholder may operate up to five additional days designated as charity or scholarship days during their regular meet Proceeds from these additional days are paid to approved charities major state and private institutions of higher learning community colleges the Historic Resources Operating Trust Fund or the Board of Governors Operations and Maintenance Trust Fund A list of proposed recipients is submitted annually by the permitholder to the division Typically the amount contributed to charitable organizations is determined by calculating the amount of taxes due to the state had it been a regular performance A minimum of $2469657 was paid to charitable organizations during Fiscal Year 20072008 bringing the total proceeds disbursed since 1985 to $64738381

RACING SCHOLARSHIP TRUST FUND

The Board of Governors Operations and Maintenance Trust Fund within the Department of Education is used to provide scholarships to deserving students who are attending Floridas colleges and universities A total of $16872378 has been paid to this fund since the program began in 1949 The amount contributed to the fund this fiscal year is detailed below

Racing Scholarship Trust Fund Washington County Kennel Club Inc $3303

Total For 20072008 Fiscal Year $3303

ABANDONED WINNING TICKETS

Abandoned pari-mutuel tickets are winning tickets that remain uncashed for a period of one year The value of greyhound and jai alai abandoned tickets for live on-track races or games escheat to the state These funds are deposited into the State School Fund for the support and maintenance of Floridas public schools Since 1957 the total paid into this fund is $87881715 The amount collected in abandoned winning tickets for the State School Fund for this fiscal year is detailed below

Abandoned Winning Tickets Greyhound Permitholders $1317137 Jai Alai Permitholders $153173 Total For 20072008 Fiscal Year $1470310

In harness and quarter horse racing abandoned winning tickets are paid to the respective breedersrsquo associations Abandoned winning tickets from thoroughbred horse racing are retained by the permitholder

16

Ibull

CARDROOM COMPARATIVE DATA

During Fiscal Year 20072008 there were 21 licensed permitholders that operated a cardroom at their facility The number of cardroom tables increased from 469 in Fiscal Year 20062007 to 739 i n Fiscal Year 20072008 Cardroom gross receipts increased from $54208544 to $90863855 and as a result total state revenue increased from $5746355 in Fiscal Year 20062007 to $9961385 this fiscal year

Cardroom tax revenue is distributed 50 between the Pari-Mutuel Wagering Trust Fund and th e General Revenue Fund In accordance with Section 849086(13)(h) Florida Statutes one quarter o f the moneys deposited into the Pari-Mutuel Wagering Trust Fund must be distributed to counties an d municipalities that approved the cardroom In October 2008 the division distributed approximatel y $1135798 to the countiesmunicipalities

CARDROOM GROSS RECEIPTS AND TOTAL STATE REVENUE FISCAL YEARS 19981999 THROUGH 20072008

$0 $10 $20 $30 $40 $50 $60 $70 $80 $90

$100

Mill

ions

1998

1999

1999

2000

2000

2001

2001

2002

2002

2003

2003

2004

2004

2005

2005

2006

2006

2007

2007

2008

Cardroom Gross Receipts Total State Revenue

CARDROOM GROSS RECEIPTS AND STATE REVENUE SUMMARY

Fiscal Year Total Cardroom Gross Receipts

Gross Receipts Tax

Table Fees Collected

Total State Revenue (Gross Receipts Tax

plus Table Fees)

Total State Revenue as a

Percent of Gross Receipts

19981999 $4394499 $439351 $120500 $559851 1274 19992000 $3743212 $374321 $101500 $475821 1271 20002001 $3165525 $316552 $74500 $391052 1235 20012002 $2837775 $283778 $76000 $359778 1268 20022003 $2767231 $276723 $74500 $351223 1269 20032004 $18498426 $1849843 $250500 $2100343 1135 20042005 $38089764 $3808977 $238000 $4046977 1062 20052006 $44433359 $4443337 $264000 $4707337 1059 20062007 $54208544 $5420855 $325500 $5746355 1060 20072008 $90863855 $9086385 $875000 $9961385 1096

17

COMPONENTS OF CARDROOM REVENUE BY ASSOCIATION

scal Year 20072008Fi

Greyhound Racing Associations Daytona Beach Kennel Club Inc Derby Lane Ebro Dog Track Flagler Greyhound Track Jefferson County Kennel Club Inc Mardi Gras Racetrack and Gaming Center Melbourne Greyhound Park LLC Naples-Ft Myers Greyhound Track Orange Park Kennel Club Inc Palm Beach Kennel Club Sarasota Kennel Club Inc St Johns Greyhound Park Tampa Greyhound Track tal Greyhound PermitholdersTo

Jai Alai Permitholders DaniaSummersportFt Pierce Jai Alai Hamilton Jai Alai and Poker MiamiSummerJai Alai Ocala Jai Alai

Total Jai Alai Permitholders

Thoroughbred Racing Associations Gulfstream Park Racing Association Inc Tampa Bay Downs Inc tal Thoroughbred PermitholdersTo

Harness Racing Associations Isle Casino and Racing at Pompano Park

TAL FOR ALL PERMITHOLDERSTO

Tournament County Gross Gross Gross Table Fees Total Taxes

Municipality Receipts Receipts Receipts Tax Collected and Fees

Volusia 6398578 484861 688344 72000 760344 Pinellas 6061846 1609561 767141 50000 817141

Washington 3149083 74326 322341 22000 344341 Dade 4289859 40082 432994 18000 450994

Jefferson 1141104 50750 119185 22000 141185 Hallandale 2660545 41690 270223 40000 310223

Brevard 5032809 434380 546719 45000 591719 Lee 5695292 515065 621036 36000 657036

Town of Orange Park 1621387 10852 163224 80000 243224 Palm Beach 9211632 992646 1020428 68000 1088428

Sarasota 3938604 1624165 556277 32000 588277 St Johns 8104392 681412 878580 44000 922580

Hillsborough $2098756 291124 $238988 $22000 $260988 59403886 6850914 6625480 551000 7176480

Hallandale

1147983 244911 139289 26000 165289 St Lucie 921326 21501 94283 74000 168283 Hamilton 1846779 100570 194735 15000 209735

Dade 1330788 57541 138833 48000 186833 Marion 465574 7260 47283 56000 103283

5712450

431783 614423 219000 833423

Broward 3592724 252406 384513 25000 409513 Hillsborough 3299351 986607 428596 38000 466596

6892075 1239013 813109 63000 876109

Broward 9546654 787080 1033373 42000 1075373

$81555065 $9308790 $9086385 $875000 $9961385

(1) 18th of total gross receipts tax is distributed to counties or municipalities

Note Effective July 1 2007 the table fee collected is $1000 per table

18

SLOT COMPARATIVE DATA

Florida pari-mutuel facilities began slot machine operations in Broward County during the 20062007 Fiscal Year On January 29 2008 Miami-Dade County held a local referendum and passed slot machine gaming in their county

During Fiscal Year 20072008 the total amount wagered by patrons was $3023981126 Average daily revenue per slot machine was $182 Total net slot revenue was $241120630 In accordance with Section 551106(2)(a) Florida Statutes the tax rate on net slot machine revenue is 50 as a result the total taxes paid to the state was $120560316

bull Gulfstream Park Racing Association paid $19618764 in taxes representing 16 of the total taxes bull Mardi Gras Racetrack and Gaming Center paid $39550545 in taxes representing 33 of the total taxes and

bull Pompano Park Racing paid $61391007 in taxes representing 51 of the total taxes

Taxes paid on net slot machine revenue were accounted for by the division then immediately transferred to the Department of Educations Educational Enhancement Trust Fund

Gulfstream Operations Began 11152006

Mardi Gras Operations Began 12282006

Pompano Park Operations Began 04142007 TOTAL

FY 200607 FY 200708 FY 200607 FY 200708 FY 200607 FY 200708 FY 200607 FY 200708 Average Number of Machines 834 887 1150 1239 1500 1500 2281 3626 Number of Operating Days 228 366 185 366 78 366 228 366 Average Revenue per Machine $161 $121 $216 $174 $193 $224 $191 $182 Amount Wagered $322637778 $501200320 $517732918 $898612565 $273737770 $1624168241 $1114108466 $3023981126 Amount Won By Patrons $291991699 $458031144 $471834882 $816752882 $251151459 $1492832705 $1014978040 $2771616730

Promotional Credits $0 $3970805 $0 $2819819 $0 $4662829 $0 $11453454 30-Day Unclaimed Tickets $60109 $39156 $231437 $55817 $19988 $109307 $311533 $204280

Winnings withheld from Excluded Persons $0 $0 $0 $5408 $0 $0 $0 $5408 Net Slot Machine Revenue $30706188 $39237527 $46129473 $79101089 $22606298 $122782015 $99441960 $241120631

State Tax Revenue $15353094 $19618764 $23064737 $39550545 $11303149 $61391007 $49720980 $120560316 Permitholder Revenue $15353094 $19618764 $23064737 $39550545 $11303149 $61391007 $49720980 $120560316

FISCAL YEAR 20072008

NET SLOT MACHINE REVENUE PROMOTIONAL CREDITS AMOUNT WON BY PATRONS

Gulfstream $458031144

17

Pompano Park $1496832705

53 Mardi Gras

$816752882 30

Gulfstream $3970805

35

Mardi Gras $2819819

25

Pompano Park $4662829

40

Gulfstream $39237527

16

Mardi Gras $79101089

33

Pompano Park $122782015

51

19

I

_jl -

~ ------

--

__ T

- - -- --- -_IF ~

-

Daily Revenue per Machine Compared to Average Number of Machines For Fiscal Years 20062007 and 20072008

GULFSTREAM PARK RACING AND CASINO

$0 $50

$100 $150 $200 $250 $300 $350 $400 $450

Jul-0

6

Aug-06

Sep-06

Oct-06

Nov-06

Dec-06

Jan-07

Feb-07

Mar-07

Apr-07

May-07

Jun-07

Jul-0

7

Aug-07

Sep-07

Oct-07

Nov-07

Dec-07

Jan-08

Feb-08

Mar-08

Apr-08

May-08

Jun-08

Dai

ly R

even

ue p

er M

achi

ne

0 200 400 600 800 1000 1200 1400 1600 1800 2000

Ave

rage

Num

ber o

f Mac

hine

s

Revenue per Machine Machines

MARDI GRAS RACETRACK AND GAMING CENTER

ISLE CASINO AND RACING AT POMPANO PARK

$0 $50

$100 $150 $200 $250 $300 $350 $400 $450

Jul-0

6

Aug-06

Sep-06

Oct-06

Nov-06

Dec-06

Jan-07

Feb-07

Mar-07

Apr-07

May-07

Jun-07

Jul-0

7

Aug-07

Sep-07

Oct-07

Nov-07

Dec-07

Jan-08

Feb-08

Mar-08

Apr-08

May-08

Jun-08

Dai

ly R

even

ue p

er M

achi

ne

0 200 400 600 800 1000 1200 1400 1600 1800 2000

Ave

rage

Num

ber o

f Mac

hine

s

Revenue per Machine Machines

$0 $50

$100 $150 $200 $250 $300 $350 $400 $450

Jul-0

6

Aug-06

Sep-06

Oct-06

Nov-06

Dec-06

Jan-07

Feb-07

Mar-07

Apr-07

May-07

Jun-07

Jul-0

7

Aug-07

Sep-07

Oct-07

Nov-07

Dec-07

Jan-08

Feb-08

Mar-08

Apr-08

May-08

Jun-08

Dai

ly R

even

ue p

er M

achi

ne

0 200 400 600 800 1000 1200 1400 1600 1800 2000

Ave

rage

Num

ber o

f Mac

hine

s

Revenue per Machine Machines

ALL FACLITIES COMBINED

Dai

ly R

even

ue p

er M

achi

ne $450

$400 $350 $300 $250 $200 $150 $100

$50 $0

l-uJ6 6 6 6 6 7 7 7 7 7 70 -06

-0 -0 -0 -0 -0 -0 -0 -0 -07

-0 0 -g p t v c n b r r y n l- gu e c o e a e a p a u u uA S O N D J F M A JM J A

Revenue per Machine

7 8 807 7 7 7 8 8 8-0 -0 -0 -0 -0 -0 -0 -0 -08

-0p t v c n b r r y ne c o e a e a p a uS O N D J F M A M J

Machines

Ave

rage

Num

ber o

f Mac

hine

s 6000

5000

4000

3000

2000

1000

0

20

DA

TA B

Y A

SS

OC

IATI

ON

FA

CIL

ITY

Pari-Mutuel Facilities by Permit Type

Key

- 16 Greyhound Tracks

6 Jai-Alai Frontons

-0 0

-e

3 Thoroughbred Tracks

1 Harness Track

1 Limited lntertrack Wagering Permit (5506308 FS)

3 Division Regional Offices

21 Cardrooms

3 Slot Machine Gaming Facilities

middot1ton Jai Alai Ham1

P rce Jai Alai Fort 1e ____ ~

h Kennel Club Palm Beac

Dania I Summersport Jai Alai

Mardi Gras Racetrack Bet Miami

Gulfstream Park

Calder Tropical Park

J i Alai middot middot 1 Summer a M1am1

Flagler Greyhound

2008 October 01

21

GREYHOUND ASSOCIATIONS

Florida remains the leader in greyhound racing in the United States with 18 permitholders operating at 13 tracks throughout the state A total of 4479 performances including charity and scholarship performances were conducted during this past fiscal year a decrease of nine percent from the previous fiscal year

During Fiscal Year 20072008 handle wagered at live greyhound performances decreased by 12 percent Intertrack handle wagered on broadcasts of live Florida greyhound performances decreased by 12 percent Simulcast handle wagered on broadcasts of performances from outside the state decreased by 23 percent Intertrack simulcast handle wagered on broadcast of performances from outside the state increased by 12 percent Overall total handle decreased by 13 percent for the Florida greyhound industry

Total paid attendance decreased by 41 percent from the prior year The division reports only paid attendance and does not include free admissions or complimentary passes in its data Total greyhound revenue to the state decreased by 15 percent during Fiscal Year 20072008 The greyhound industry accounted for approximately 46 percent of Floridarsquos total revenue and 31 percent of total handle from pari-mutuel performances

Based on audits conducted by the division greyhound permitholders paid $29048989 in purses during Fiscal Year 20072008 which excludes stakes fees and sponsor contributions The races conducted during the past year by greyhound permitholders is shown in detail on the individual permitholder pages of this section

All of Floridarsquos greyhound permitholders actively sponsor greyhound adoption programs Many of the statersquos greyhound tracks provide for on-site adoption booths animal welfare funding advertising special events and public information Florida Statutes provide that greyhound permitholders receive credits applicable against taxes in an amount equal to the uncashed tickets remitted to the state in the prior fiscal year Each permitholder is required to pay an amount equal to 10 percent of the amount of the credit received to any bona fide organization which promotes or encourages greyhound adoptions During Fiscal Year 20072008 total contributions provided to greyhound adoption units amounted to $201949 which exceeded the minimum statutory requirement

Total Performances 4479 Total Paid Attendance 1006115

Total Racing Days 3514 Total Admission Tax $67344

Bet Miami Greyhounds Broward County

See Mardi Gras Racetrack and Gaming Centers contact information for detail

Meet Period 7012007 to 12312007 and 6012008 to 06302008 at Mardi Gras Racing Results Performances 140 Paid Attendance Racing Days 140 Total Admission Tax Purses Paid $1615540

0 $0

Daytona Beach Kennel Club Inc Volusia County

Website wwwdaytonagreyhoundcom Mailing Address P O Box 11470 Daytona Beach Florida 32120 Street Address 960 South Williamson Road Daytona Beach Florida 32114 Meet Period 7012007 to 6302008 Racing ResultsPerformances 410 Paid Attendance Racing Days 312 Total Admission Tax Purses Paid $1660136

Telephone 3862526484 Fax 3862524808

147081 $507

22

Website Mailing Address Street Address

Meet Period

Racing ResultsPerformances Racing Days Purses Paid

Derby Lane St Petersburg Kennel Club Inc

Pinellas County

wwwderbylanecom P O Box 22099 St Petersburg Florida 33742-2099 10490 Gandy Boulevard St Petersburg Florida 33702-2395

7012007 to 8182007 and 1012008 to 6302008

292 Paid Attendance 198 Total Admission Tax

$3344976

Telephone Fax

3446 $0

7278123235 7278123305

Website MailingStreet Address

Meet Period

Racing ResultsPerformances Racing Days Purses Paid

Ebro Dog Track Washington County Kennel Club Inc

Washington County

wwwebrogreyhoundparkcom 6558 Dog Track Road Ebro Florida 32437

7022007 to 12012007 and 152008 to 6302008

262 Paid Attendance 214 Total Admission Tax

$665281

Telephone Fax

32953 $5720

8502343943 8505354442

Website Mailing Address Street Address

Meet Period

Racing ResultsPerformances Racing Days Purses Paid

Flagler Greyhound Track West Flagler Associates Ltd

Dade County

wwwflaglerdogscom P O Box 350940 Miami Florida 33135-0940 401 NW 38th Court Miami Florida 33126

7012007 to 6302008

361 Paid Attendance 362 Total Admission Tax

$1934808

Telephone Fax

0 $0

3056493000 3056314525

Website Mailing Address Street Address Meet Period Racing Results Performances Racing Days Purses Paid

Jacksonville Kennel Club Inc Duval County

wwwjaxkennelcom P O Box 959 Orange Park Florida 32067-0959 1440 North McDuff Avenue Florida 32205 7012007 to 9032007 and 5282008 to 6302008 at Orange Park

115 Paid Attendance 86 Total Admission Tax

$1413236

Telephone Fax

26204 $0

9046460001 9046460420

Website Mailing Address Street Address

Meet Period

Racing Results Performances Racing Days Purses Paid

Jefferson County Kennel Club Inc Jefferson County

wwwjckcgreyhoundscom P O Box 400 Monticello Florida 32345 3079 North Jefferson Street Monticello Florida 32344

7022007 to 9082007 and 5282008 to 6302008

223 Paid Attendance 223 Total Admission Tax

$576563

Telephone Fax

27160 $2728

8509972561 8509973871

23

Website Mailing Address Street Address

Meet Period

Racing Results Performances Racing Days Purses Paid

Mardi Gras Racetrack and Gaming Center Hartman amp Tyner Inc

Broward County

wwwplaymardigrascom P O Box 2007 Hollywood Florida 33022 831 North Federal Highway Hallandale Beach Florida 33009

1012008 to 5312008

152 Paid Attendance 152 Total Admission Tax

$1597917

Telephone Fax

0 $0

9549243200 9549243143

Website MailingStreet Address Meet Period Racing Results Performances Racing Days Purses Paid

Melbourne Greyhound Park LLC Brevard County

wwwmelbournegreyhoundparkcom 1100 North Wickham Road Melbourne Florida 32935

12262007 to 4262008

107 Paid Attendance 71 Total Admission Tax

$422370

Telephone Fax

21157 $399

3212599800 3212593437

Website Mailing Address Street Address Meet Period Racing Results Performances Racing Days Purses Paid

Naples-Ft Myers Greyhound Track Bonita-Fort Myers Corporation

Lee County wwwnaplesfortmyersdogscom P O Box 2567 Bonita Springs Florida 34133-2567 10601 Bonita Beach Road SW Bonita Springs Florida 34135 7012007 to 6302008

410 Paid Attendance 326 Total Admission Tax

$2298746

Telephone Fax

255495 $37445

2399922411 2399479244

Website Mailing Address Street Address Meet Period Racing Results Performances Racing Days Purses Paid

Orange Park Kennel Club Inc Clay County

wwwjaxkennelcom P O Box 959 Orange Park Florida 32067-0959 455 Park Avenue Orange Park Florida 32073 12052007 to 3102008

112 Paid Attendance 84 Total Admission Tax

$1252565

Telephone Fax

24563 $0

9046460001 9046460420

Website MailingStreet Address Meet Period Racing Results Performances Racing Days Purses Paid

Palm Beach Kennel Club Investment Corporation of Palm Beach

Palm Beach County wwwpbkennelclubcom 1111 North Congress Avenue West Palm Beach Florida 33409-6317 7012007 to 6302008

466 Paid Attendance 363 Total Admission Tax

$4821349

Telephone Fax

220086 $12853

5616832222 5614711298

Website Mailing Address Street Address Meet Period Racing ResultsPerformances Racing Days Purses Paid

Pensacola Greyhound Track Inc Escambia County

wwwpensacolagreyhoundparkcom P O Box 12824 Pensacola Florida 32591-2824 951 Dog Track Road Pensacola Florida 32506-8236 7012007 to 6292008

212 Paid Attendance 165 Total Admission Tax

$725502

Telephone Fax

0 $0

8504558595 8504538883

24

Penn Sanford LLC dba Sanford-Orlando Kennel Club Seminole County

See SOKC LLCs contact information for detail Meet Period 7012007 to 6292008

Racing ResultsPerformances 217 Paid Attendance Racing Days 141 Total Admission Tax Purses Paid $784903

32228 $3867

SOKC LLC dba Sanford-Orlando Kennel Club Seminole County

Website wwwfloridagreyhoundracingcom Mailing Address P O Box 50280 Longwood Florida 32752 Street Address 301 Dog Track Road Longwood Florida 32750 Meet Period 11012007 to 5022008 Racing ResultsPerformances 229 Paid Attendance Racing Days 152 Total Admission Tax Purses Paid $838829

TelephoneFax

41031 $0

4078311600 4078313997

Sarasota Kennel Club Inc Sarasota County

Website wwwsarasotakennelclubcom MailingStreet Address 5400 Bradenton Road Sarasota Florida 34234 Meet Period 7022007 to 5032008 Racing ResultsPerformances 352 Paid Attendance Racing Days 219 Total Admission Tax Purses Paid $1399180

TelephoneFax

145858 $3692

9413557744 9413512207

St Johns Greyhound Park Bayard Raceways Inc

St Johns County Website wwwjaxkennelcom Mailing Address P O Box 959 Orange Park Florida 32067-0959 Street Address 6322 Racetrack Road Jacksonville Florida 32259 Meet Period 9052007 to 12032007 and 3122008 to 5262008 at Orange Park Racing ResultsPerformances 192 Paid Attendance Racing Days 143 Total Admission Tax Purses Paid $1900576

Telephone Fax

28853 $133

9046460001 9046460420

Tampa Greyhound Track Associated Outdoor Clubs Inc

Hillsborough County Website wwwtampadogscom Mailing Address P O Box 8096 Tampa Florida 33674-8096 Street Address 8300 North Nebraska Avenue Tampa Florida 33604 Meet Period 7012007 to 8192007 and (8202007 to 12312007 at Derby Lane) Racing ResultsPerformances 227 Paid Attendance Racing Days 163 Total Admission Tax Purses Paid $1796512

Telephone Fax

0 $0

8139324313 8139325048

25

JAI ALAI FRONTON ASSOCIATIONS

Florida was the first state in the nation to conduct jai alai performances with the first fronton being built in 1926 There are currently eight jai alai permitholders operating at six frontons throughout Florida In fact Florida is now the only state where jai alai games are conducted A total of 1094 regular performances including charity and scholarship performances were conducted during this past fiscal year a decrease of 20 percent from the previous fiscal year

During Fiscal Year 20072008 handle wagered at live jai alai performances decreased by 19 percent Intertrack handle wagered on broadcasts of live Florida jai alai performances decreased by 13 percent There are no longer any other states that conduct jai alai therefore there was no simulcast or intertrack simulcast handle Total handle declined by 16 percent for the Florida jai alai industry

Revenue to the state decreased by three percent during Fiscal Year 20072008 The jai alai industry accounted for approximately two percent of Floridarsquos total revenue and five percent of total handle from pari-mutuel performances Permitholders reported paying $7755267 in playersrsquo awards

Total paid attendance decreased by 52 percent from the prior year The division reports only paid attendance and does not include free admissions or complimentary passes in its data

Total Performances 1094 Total Paid Attendance 160960 Total Gaming Days 833 Total Admission Tax $0

Dania Jai Alai A Divison of the Aragon Group

A Boyd Gaming Company Broward County

Website wwwdania-jai-alaicom Mailing Address P O Box 96 Dania Beach Florida 33004 TelephoneStreet Address 301 East Dania Beach Boulevard Dania Beach Florida 33004 Fax Meet Period 12012007 to 6292008 Gaming ResultsPerformances 240 Paid Attendance 0 Racing Days 180 Total Admission Tax $0 Players Awards Paid $1751505

9549272841 9549209095

Ft Pierce Jai Alai Florida Gaming Centers Inc

St Lucie County Website wwwfla-gamingcom TelephoneMailingStreet Address 1750 South Kings Highway Ft Pierce Florida 34945-3099 Fax Meet Period 4042008 to 5312008 Miscellaneous Revenue to State $34919 (See Section 5509511(4) Florida Statutes for detail) Gaming ResultsPerformances 44 Paid Attendance 0 Racing Days 35 Total Admission Tax $0 Players Awards Paid $150000

7724647500 7724640099

Hamilton Jai Alai and Poker Richmond Entertainment Inc

Hamilton County Website wwwhamiltondownsjaialaicom TelephoneMailingStreet Address 6968 US Highway 129 South Jasper Florida 32052 Fax Meet Period 7012007 to 10252007 Gaming ResultsPerformances 100 Paid Attendance 9220 Racing Days 100 Total Admission Tax $0 Players Awards Paid $205191

3866380011 3866380033

26

Miami Jai Alai Florida Gaming Centers Inc

Dade County

Website wwwfla-gamingcom Telephone MailingStreet Address 3500 NW 37th Avenue Miami Florida 33142 Fax Meet Period 11012007 to 5072008

Gaming Results Performances 216 Paid Attendance 23568 Racing Days 162 Total Admission Tax $0 Players Awards Paid $1986750

3056336400 3056347013

Ocala Jai Alai Second Chance Jai Alai LLC

Marion County

Website wwwocalajaialaicom Mailing Address P O Box 580 Orange Lake Florida 32681 Telephone Street Address 4601 NW Highway 318 Reddick Florida 32686 Fax Meet Period 4032008 to 4302008 Miscellaneous Revenue to State $15733 (See Section 5509511(4) Florida Statutes for detail)

Gaming Results Performances 40 Paid Attendance 0 Racing Days 20 Total Admission Tax $0 Players Awards Paid $102869

3525912345 3525913402

Orlando-Seminole Jai Alai Florida Jai Alai Inc Seminole County

Website wwworlandojaialaicom Mailing Address P O Box 300107 Fern Park Florida 32730 Telephone Street Address 6405 South Highway 17-92 Fern Park Florida 32730 Fax Meet Period 1012008 to 3302008 Miscellaneous Revenue to State $44200 (See Section 5509511(4) Florida Statutes for detail)

Gaming Results Performances 81 Paid Attendance 18578 Racing Days 55 Total Admission Tax $0 Players Awards Paid $303775

4073396221 4078314689

Summer Jai Alai Dade County

See Miami Jai Alais contact information for detail Meet Period 7012007 to 10312007 and 5082008 to 6302008 at Miami Jai Alai

Gaming Results Performances 202 Paid Attendance 72605 Racing Days 152 Total Admission Tax $0 Players Awards Paid $1986750

Summersport Enterprises Ltd A Boyd Gaming Company

Broward County

See Dania Jai Alais contact information for detail Meet Period 7012007 to 11302007 at Dania Jai Alai

Gaming Results Performances 171 Paid Attendance 36989 Racing Days 129 Total Admission Tax $0 Players Awards Paid $1268427

27

THOROUGHBRED ASSOCIATIONS

Florida continues to be a premier thoroughbred racing state with four permitholders operating at three tracks located in Central and South Florida A total of 349 regular performances including charity and scholarship performances were conducted during this past fiscal year which reflects no change from the previous fiscal year

During Fiscal Year 20072008 handle on live thoroughbred performances decreased 23 percent and intertrack handle wagered increased eight percent Simulcast handle wagered on broadcasts of performances from outside the state decreased by 26 percent while intertrack simulcast handle increased by seven percent Overall total handle declined by six percent for the Florida thoroughbred industry

Total revenue to the state during Fiscal Year 20072008 decreased six percent from the prior year The thoroughbred industry accounted for approximately 46 percent of Floridarsquos total revenue and 58 percent of total handle from pari-mutuel performances

Total paid attendance decreased by 20 percent from the prior year The division reports only paid attendance and does not include free admissions or complimentary passes in its data

Total Performances 349 Total Paid Attendance 252673 Total Racing Days 352 Total Admission Tax $53505

Calder Race Course Inc Dade County

Website wwwcalderracecoursecom Mailing Address P O Box 1808 Miami Florida 33055-0808 Street Address 2101 NW 27th Avenue Miami Florida 33056

Meet Period 7012007 to 10142007 and 4252008 to 6302008 Racing ResultsPerformances 109 Paid Attendance Racing Days 109 Total Admission Tax Purses Paid $27295808

Telephone Fax

74495 $15588

3056251311 3056202569

Gulfstream Park Racing Association Inc Broward County

Website wwwcasinoatgulfstreamcomhomehtml MailingStreet Address 901 South Federal Highway Hallandale Beach Florida 33009 Meet Period 1032008 to 4202008 Racing ResultsPerformances 86 Paid Attendance Racing Days 89 Total Admission Tax Purses Paid $30309087

Telephone Fax

0 $0

9544547000 9544546479

Tampa Bay Downs Inc Hillsborough County

Website wwwtampabaydownscom Mailing Address P O Box 2007 Oldsmar Florida 34677 Street Address 11225 Race Track Road Tampa Florida 33626 Meet Period 12082007 to 5042008 Racing ResultsPerformances 94 Paid Attendance Racing Days 94 Total Admission Tax Purses Paid $15474950

Telephone Fax

139683 $30326

8138554401 8132611961

Tropical Park Inc Dade County

See Calders contact information for detail Meet Period 10152007 to 1022008 at Calder Race Course Racing ResultsPerformances 60 Paid Attendance Racing Days 60 Total Admission Tax Purses Paid $12330361

38495 $7591

28

29

HARNESS ASSOCIATIONS

Pompano Park is the only permitholder currently conducting harness horse racing performances in the State of Florida A total of 158 regular performances including charity and scholarship performances were conducted during this past fiscal year a decrease of nine percent from the previous fiscal year

During Fiscal Year 20072008 handle wagered at live harness performances decreased by 12 percent Intertrack handle wagered on broadcasts of live Florida harness performances decreased by 15 percent Simulcast handle wagered on broadcasts of performances from outside the state decreased by 13 percent while intertrack simulcast handle decreased by 13 percent Overall total handle decreased by 13 percent for the Florida harness industry

Total revenue to the state during Fiscal Year 20072008 decreased by nine percent from the prior year The harness industry accounted for approximately six percent of Floridarsquos total revenue and six percent of total handle from pari-mutuel performances

The division reports only paid attendance and does not include free admissions or complimentary passes in its data

Total Performances 158 Total Paid Attendance 0

Total Racing Days 158 Total Admission Tax $0

Isle Casino and Racing at Pompano Park PPI Inc

Broward County

Website wwwtheislepompanoparkcomhomephp Telephone 9549722000 MailingStreet Address 1800 SW Third Street Pompano Beach Florida 33069 Fax 9549780377 Meet Period 7012007 to 6302008

Racing ResultsPerformances 158 Paid Attendance 0 Racing Days 158 Total Admission Tax $0 Purses Paid $12739946

SUMMARY

PARI-MUTUEL INDUSTRY

During Fiscal Year 20072008 the total handle wagered for all classes exceeded $13 billion a decrease of nine percent from the prior fiscal year Total pari-mutuel performances including charity and scholarship performances conducted during Fiscal Year 20072008 decreased by 10 percent from the previous fiscal year

The state realized revenue from regular performances of approximately $25 million a decrease of seven percent from the prior fiscal year Of the $25 million collected greyhound permitholders accounted for 46 percent thoroughbreds for 46 percent harness for 6 percent and jai alai for 2 percent

Total paid attendance decreased 40 percent from the prior year The division reports only paid attendance and does not include free admission or complimentary passes in its data

HORSE RACING

Promotional Programs for Florida-Bred Horses

Florida breeder promotions and award programs are administered by private breeders and owners associations organized to promote ownership and breeding of race horses in the State of Florida Each association conducts its own campaign to enhance the horse breeding industry in the state and provides breeders and owners awards of up to 20 percent of announced gross purses The Florida Standardbred Breeders and Owners Association is funded by the breaks and uncashed tickets from live performances and one percent of the intertrack handle The Quarter Horse Breeders Association is funded by the breaks and the uncashed tickets from live races and one percent of the live and intertrack handle The Florida Thoroughbred Breeders and Ownersrsquo Association awards program is funded by 0955 percent of the live simulcast and intertrack handle as well as 3475 percent of the gross revenue from out-of-state wagers on Florida races

To date the Florida thoroughbred breeding industry has produced 45 national champions including Skip Away the 1998 North American Horse of the Year and Affirmed the last horse to have won the Triple Crown (1978) In 2005 Florida-bred ldquoAfleet Alexrdquo captured two-thirds of the Triple Crown winning the Preakness Stakes (G1) and Belmont Stakes (G1) The industry boasts 110 Florida-bred millionaires 19 classic winners (Kentucky Derby Preakness Stakes and Belmont Stakes) and 20 Breeders Cup Day champions

The Florida Thoroughbred Breedersrsquo and Ownersrsquo Association funds the Florida-bred Stakes Program which is implemented at Floridas thoroughbred racetracks In addition Florida-breds won 346 stakes races including 68 graded stakes and earned more than $41 million in stakes purses Florida-breds banked in excess of $194 million in total North American purse money Through a percentage of pari-mutuel handle Florida thoroughbred permitholders contributed $9542882 to the Florida Thoroughbred Breedersrsquo and Ownersrsquo Association during Fiscal Year 20072008 The FTBOA paid out $5941304 in Breedersrsquo Awards $567000 in Stallion Ownersrsquo Awards and $2112650 through the Florida-bred Stakes Program The Florida-bred Stakes Program includes ldquoThe Sunshine Millionsrdquo at Gulfstream Park ldquoThe Florida Millionrdquo at Calder Race CourseTropical Park ldquoFlorida Cup Dayrdquo at Tampa Bay Downs and additional funds for supplements to Florida-bred Preferred Stakes Races during the CalderTropical and Tampa Bay Downsrsquo meets

The Florida Standardbred Breeders and Owners Association a non-profit organization and the recognized representative of horsemen in the state of Florida is the designated association for the allocation and distribution of funds for Florida-bred Standardbred racing Promotional activities include providing breeder and stallion awards for eligible Florida-bred horses during Pompano Parks 20072008 meet as well as awards for Florida Breeders Stakes races A series of races and awards were also provided for two and three-year-old standardbreds to prepare for the winter meet at Pompano Park The total amount of funds collected and distributed to the Florida Standardbred horsemen throughout the year exceeded $1600000

Note Promotional program information is provided by respective Breeders and Owners Associations

30

UNIVERSITY OF FLORIDA COLLEGE OF VETERINARY MEDICINE RACING LABORATORY

The University of Florida College of Veterinary Medicine Racing Laboratory detects and identifies any drug medication stimulant depressant hypnotic local anesthetic or drug-masking agent prohibited in the blood urine or other bodily fluids of racing horses and greyhounds collected by the Division

During Fiscal Year 20072008 the laboratory received and processed 82763 samples that resulted in 537014 analyses The vigilant monitoring of samples by the laboratory serves to deter the illegal use of drugs in racing animals in Florida

Horse UrineBlood Greyhound Urine 1 Investigative Samples Received 18509 64254 3

2Samples Analyzed 18573 29320 3 Number of Analyses 293371 243643 7 Positives 102 46 NA

1 Quantity Not Sufficient For Testing (QNS) 34798 (542) 2 The Samples Analyzed number for horses is larger than the Samples Received number due to the carryover of samples received in June 2007 that are analyzed in July of the next fiscal year

DRUG POSITIVES FOR FISCAL YEAR 20072008

Types of Positives (ARCI Drug Class) Horse Greyhound Acepromazine Metabolite (3) 12 0 Acepromazine Metabolites (3) Butorphanol (3) 1 0 Albuterol (3) 2 0 Aminorex Levamisole Levamisole metabolite 0 1 Benzoylecgonine (1) 1 8 Butorphanol (3) 3 0 Caffeine (2)Theophylline (3) 2 0 Caffeine (2) Theophylline (3) Butorphanol (3) 1 0 Caffeine (2)Theophylline (3) Theobromine (4) 5 0 Cimetidine (5) 4 0 Clenbuterol (3) 9 0 Dimethyl Sulfoxide (5) 5 9 Gamma-Hydroxphenylbutazone (NA) 0 9 Gamma-Hydroxphenylbutazone (NA) Phenylbutazone (NA) Oxyphenbutazone (4) 0 3 Glycopyrrolate (3) 5 0 Ipratropium (3) 2 0 Lidocaine (2) 0 1 Lidocaine (2) 3-Hydroxylidocaine Monoethyl-glycinesylidine 1 0 Lidocaine (2) 3amp4-Hydroxylidocaine Monoethyl-glycinesylidine 0 1 Methocarbamol (4) 0 1 Methocarbamol (4) Guaifenesin (4) 2 0 Naproxen (4) 1 0 Oxilofrine 4 0 Pentoxifylline (4) 1 0 Phenylbutazone (NA)Oxyphenbutazone (4) 37 1 Procaine (3) 0 5 Ranitidine (5) 4 0 Theobromine (4) 0 7 TOTALS 102 46

Class (1) Drugs that have the highest potential to affect performance and have no generally accepted medical use in the racing animal

Class (2) Drugs that have a high potential to affect performance but less of a potential than drugs in Class I Class (3) Drugs that may or may not have generally accepted medical use in the racing animal but the pharmacology of which

suggests less potential to affect performance than drugs in Class 2

Class (4) Includes therapeutic medications that would be expected to have less potential to affect performance than those in Class 3 Class (5) Includes therapeutic medications for which concentration limits have been established by the racing jurisdictions as well as

certain miscellaneous agents and other medications as determined by the regulatory bodies

31

FIN

AN

CIA

L S

TATE

ME

NTS

DIVISION OF PARI-MUTUEL WAGERING SUMMARY OF STATE REVENUE FROM PARI-MUTUEL CARDROOM

AND SLOT ACTIVITIES FISCAL YEAR 20072008

State Revenue From Regular Performances Tax on Attendance $ 116982 Daily License Fees 3882120 Tax on Handle 19110317

State Revenue From Pari-Mutuel Performances $ 23109419

Other State Revenue Occupational Licenses $ 627372 Fingerprint Fees 281045 Escheated Tickets From Greyhound and Jai Alai (1) 1470310 Racing Scholarship Funds (1) 3303 PMW Trust Fund - Drug Fines 25975 Miscellaneous Revenue 104013 General Revenue Fund - Other Fines 36290

Other State Revenue $ 2548308

Total Pari-Mutuel State Revenue $ 25657727

State Revenue From Cardrooms Table Fees $ 875000 Gross Receipts(2) 9086385 Occupational Licenses 131741

Total State Revenue From Cardrooms $ 10093126

State Revenue From Slots CompulsiveAddictive Gambling Fee $ 750000 Facility License Fee 9000000 Slot Taxes(3)(4) 122891732 Fingerprint Fees 9678 Occupational Licenses 309920 Miscellaneous Revenue 4561 Miscellaneous Fines 60000

Total State Revenue From Slots $ 133025891

Total State Revenue Generated(5) $ 168776744

(1) Escheated tickets from greyhound racing and jai alai gaming and Racing Scholarship Funds are distributed to the Department of Education

(2) One-half of cardroom gross receipts is deposited into General Revenue (3) Slot taxes are distributed to the Department of Education (4) Pompano Park has requested a refund of $23 million for overpayment of Slot taxes for Fiscal

Year 20072008 Refund has been requested and will be processed by the Department of Education in Fiscal Year 20082009

(5) Total revenue and components thereof generated is on the accrual basis of accounting Total revenue and components thereof as as shown in the financial statements on page 34 is on the cash basis of accounting

32

DEPARTMENT OF BUSINESS amp PROFESSIONAL REGULATION DIVISION OF PARI-MUTUEL WAGERING

BALANCE SHEET SPECIAL REVENUE FUND

FOR FISCAL YEAR ENDED JUNE 30 2008

ASSETS2008 2007

Cash Cash with State Treasurer Investments at cost Accounts receivable Allowance for uncollectibles Interest receivable Due from state funds

$ 8782450 130253048 614648452 370224565

(47367) 3214765

11039242

$ 12865700222813082

2974720047251866437

(403691)75307163230584

TOTAL ASSETS $ 1138115155 $ 3472622875

LIABILITIES amp FUND EQUITY Liabilities Accounts payable Accrued salaries Due to other funds Due to other state agencies Due to general revenue Compensated Absences Deferred revenues

$ 31462691 5343391

19860800 6908508

72185753 352080

-

$ 2451476432118280

5007001118617783905919

130600-

Total Liabilities 136113223 152356440

Fund Equity Unreserved 1002001932 3320266435

Total Fund Equity 1002001932 3320266435

TOTAL LIABILITIES amp FUND EQUITY $ 1138115155 $ 3472622875

The financial statements and notes are for informational purposes only

33

DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION DIVISION OF PARI-MUTUEL WAGERING

STATEMENT OF REVENUES EXPENDITURES amp CHANGES IN FUND BALANCE - BUDGET amp ACTUAL SPECIAL REVENUE FUND

FOR FISCAL YEAR ENDED JUNE 30 2008

FINAL 2008 2007 BUDGET ACTUAL VARIANCE ACTUAL

REVENUES Fees Charges Commissions and Sales $ 1462968000 $ 1510423993 $ 47455993 $ 1848846680 Licenses and Permits 88230000 75755065 (12474935) 77772299 Taxes 14652040100 14709972807 57932707 7556712852 Fines Forfeits Judgments and Settlements 4117800 8773932 4656132 10192871 Interest and Dividends Net 53744700 60790502 7045802 96755032 Transfers In - - - 3230584 Miscellaneous Receipts 7506100 12204044 4697944 9178523

Total Revenues 16268606700 16377920343 109313643 9602688841

EXPENDITURES CURRENT OPERATING Salaries 579678900 533903674 45775226 463518647 Other Personal Services 184418800 168853792 15565008 178434171 Other Operating Expenditures 97523500 84325982 13197518 72283850 Operation of Motor Vehicles 5500000 4847937 652063 2585300 Risk Management 16085600 16085600 21327300 GampAState University System - - - 30000000 State Attorney-Slots 23188500 - 23188500 -Tax Collection Equalization 72500 - 72500 -PMW Lab Services 236000000 236000000 - 236000000 PMW Compliance System 29647600 29647600 - 28524598 TrDMSHR SVCSSTW Contract 5828400 - 5828400 5785000 Cardroom Tax Distribution 85500000 67702156 17797844 55541702 Compulsive Gambling Prevention 141337500 125960114 15377386 88470124 OPERATING CAPITAL OUTLAY 4283200 3877015 406185 2830286 Acquisition of Motor Vehicles 7885000 7885000 - 2870000 Assessment for Fingerprinting 65988000 29746050 36241950 38680327 Service Charge to General Revenue 370000000 293760648 76239352 334561292 Refunds 120000000 6209831 113790169 502671 Transfer to FDLE Slots Investigation 321759200 310000000 11759200 291580000 Transfers to Other Funds 17917534500 12439618141 5477916359 4975167341 Transfers to General Revenue 5340000000 4350000000 990000000 846632576

Total Expenditures 25552231200 18692337940 6859893260 7675295185

Excess (Deficiency) of Revenues Over (9283624500) (2314417597) 6969206903 1927393656 (Under) Expenditures

FUND BALANCE JULY 1 2007 - 3316419529 3316419529 1392872779

FUND BALANCE JUNE 30 2008 $ (9283624500) $ 1002001932 $ 10285626432 $ 3320266435 (1) (1)

(2) (1) Does not include budget of $ 45000000 for category 190000 Investments Actual expenditures for category 190000 were

closed into the investment account (2) An adjustment of $3846906 was made to the beginning fund balance due to adjustments made by the Department

of Financial Services The financial statements and notes are for informational purposes only

34

C

AR

DR

OO

M P

AR

I-MU

TUE

L A

ND

SLO

T S

TATU

TE M

ATR

IX

STATUTE TOPIC GREYHOUND JAI ALAI THOROUGHBRED HARNESS QUARTER HORSE

FEES

Daily License Fees On Live

On-track Handle

$80 per race 5500951(1)(a) $40 per game 5500951(1)(a) $100 per race 5500951(1)(a) $100 per race 5500951(1)(a) $100 per race 5500951(1)(a)

Daily License Fees On

Simulcast Handle

$80 per race but not to exceed $500 per day 5500951(1)(a)

$40 per game but not to exceed $500 per day 5500951(1)(a)

$100 per race but not to exceed $500 per day 5500951(1)(a)

$100 per race but not to exceed $500 per day 5500951(1)(a)

$100 per race but not to exceed $500 per day 5500951(1)(a)

Cardroom Table Fees

Annual fee for each facility is $1000 for each table to be operated at the cardroom 849086(5)(d)

Annual fee for each facility is $1000 for each table to be operated at the cardroom 849086(5)(d)

Annual fee for each facility is $1000 for each table to be operated at the cardroom 849086(5)(d)

Annual fee for each facility is $1000 for each table to be operated at the cardroom 849086(5)(d)

Annual fee for each facility is $1000 for each table to be operated at the cardroom 849086(5)(d)

TAXES

Tax On Admissions

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a)

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a)

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a)

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a)

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a)

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c)

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c)

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c)

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c)

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c)

15 of admission charge or 10 cents whichever is greater for entrance to the cardroom This tax only applies if a separate admission fee is charged for entry into the cardroom facility If a single admission fee is charged allowing entry to both or either the pari-mutuel facility and the cardroom facility the tax is payable only once and shall be payable pursuant to Chapter 550 849086(13)(b)

15 of admission charge or 10 cents whichever is greater for entrance to the cardroom This tax only applies if a separate admission fee is charged for entry into the cardroom facility If a single admission fee is charged allowing entry to both or either the pari-mutuel facility and the cardroom facility the tax is payable only once and shall be payable pursuant to Chapter 550 849086(13)(b)

15 of admission charge or 10 cents whichever is greater for entrance to the cardroom This tax only applies if a separate admission fee is charged for entry into the cardroom facility If a single admission fee is charged allowing entry to both or either the pari-mutuel facility and the cardroom facility the tax is payable only once and shall be payable pursuant to Chapter 550 849086(13)(b)

15 of admission charge or 10 cents whichever is greater for entrance to the cardroom This tax only applies if a separate admission fee is charged for entry into the cardroom facility If a single admission fee is charged allowing entry to both or either the pari-mutuel facility and the cardroom facility the tax is payable only once and shall be payable pursuant to Chapter 550 849086(13)(b)

15 of admission charge or 10 cents whichever is greater for entrance to the cardroom This tax only applies if a separate admission fee is charged for entry into the cardroom facility If a single admission fee is charged allowing entry to both or either the pari-mutuel facility and the cardroom facility the tax is payable only once and shall be payable pursuant to Chapter 550 849086(13)(b)

Tax On Cardroom Gross Receipts

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts 849086(13)(a)

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts 849086(13)(a)

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts 849086(13)(a)

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts 849086(13)(a)

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts 849086(13)(a)

This matrix represents a summary of 2007 Statutes Please refer to the cite noted by statutory topic for specific language governing pari-mutuel wagering

35

STATUTE TOPIC GREYHOUND JAI ALAI THOROUGHBRED HARNESS QUARTER HORSE

Tax On Live On-track Handle

55 of handle except for charity perfomances which is 76 of handle 5500951(3)(b)1

Effective July 1 2000 a permitholder may not be taxed at a higher rate than 2 5500951(3)(d)

05 of handle 55009515(2)(a) 05 of handle 55009512(2)(a) 1 of handle 5500951(3)(a)

Tax On Simulcast Handle

Allows permitholders to receive greyhound races from out-of-state and are subject to taxation under 5500951 and 55009511 5503551(4)

Allows permitholders to receive jai alai games from out-of-state and are subject to taxation under 5500951 and 55009511 5503551(4)

Allows permitholders to receive horse races from out-of-state and are subject to taxation under 5500951 55009512 and 55009515 5503551(3) through 5503551(3)(c)

Allows permitholders to receive horse races from out-of-state and are subject to taxation under 5500951 55009512 and 55009515 5503551(3) through 5503551(3)(c)

Allows permitholders to receive horse races from out-of-state and are subject to taxation under 5500951 55009512 and 55009515 5503551(3) through 5503551(3)(c)

Tax On Intertrack and Intertrack

Simulcast Handle

55 of intertack and intertrack simulcast handle except for the intertrack handle from charity performances at a guest track within the market area of the host the tax is 76

71 of intertrack and intertrack simulcast handle 5500951(3)(b)2 and 5500951(3)(c)1

2 of intertrack handle 5500951(3)(c)1

33 of intertrack handle 5500951(3)(c)1

2 of intertrack handle 5500951(3)(c)1

5500951(3)(b)1 and 5500951(3)(c)1

05 of intertrack and intertrack simulcast handle if the guest is located outside market area of host and within market area of thoroughbred track conducting a live meet 5500951(3)(c)1

39 of intertrack and intertrack simuclast handle for permitholders located in an area of the state where there are only 3 greyhound permitholders located in 3 contiguous counties 5500951(3)(c)2

39 of intertrack and intertrack simulcast handle for greyhound permitholders located in the same market area as specified in 550615(6) or (9) 5500951(3)(c)2

05 of intertrack and intertrack simulcast handle if the guest is located outside market area of host and within market area of thoroughbred track conducting a live meet 5500951(3)(c)1

33 of intertrack and intertrack simulcast handle if permitholder restricted from operating live on a year-round basis and tax paid on intertrack handle exceeds that paid during 9293 State Fiscal Year 55009511(3)(a)

61 of intertrack and intertrack simulcast handle for jai alai permitholders located in the market area as specified in 550615(6) or (9) until the tax paid on intertrack handle in the current state fiscal year exceeds that paid during 9293 State Fiscal Year then tax on handle is 23 5500951(3)(c)2

24 of intertrack simulcast handle 5500951(3)(c)1 and 55009515(5)

05 of intertrack and intertrack simulcast handle if host and guest are thoroughbred permitholders or if the guest is located outside market area of host and within market area of thoroughbred track conducting a live meet 5500951(3)(c)1

05 of intertrack simulcast handle if guest track is a thoroughbred track located more than 35 miles from host track 55009515(5)

15 of intertrack simulcast handle 5500951(3)(c)1

05 of intertrack and intertrack simulcast handle if the guest is located outside market area of host and within market area of thoroughbred track conducting a live meet 5500951(3)(c)1

24 of intertrack simulcast handle 5500951(3)(c)1 and 55009515(5)

05 of intertrack and intertrack simulcast handle if the guest is located outside market area of host and within market area of thoroughbred track conducting a live meet 5500951(3)(c)1

OUTS (ESCHEATS)

Live On-track Handle

Paid to the State of Florida 5501645(2) Paid to the State of Florida 5501645(2) Retained by permitholder 5502633(3) Paid to Florida Standardbred Breedersrsquo and Ownersrsquo Association (FSBOA) 55026165(1) and 5502633(2)(a)

Paid to Florida Quarter Horse Breedersrsquo and Owners Association (FQHBOA) 55026165(1) and 5502633(2)(b)

Escheats from Arabian races are paid to Florida Arabian Horse Racing Promotion Fund 5502633(2)(c)

This matrix represents a summary of 2007 Statutes Please refer to the cite noted by statutory topic for specific language governing pari-mutuel wagering

36

STATUTE TOPIC GREYHOUND JAI ALAI THOROUGHBRED HARNESS QUARTER HORSE

TAX CREDITS amp EXEMPTIONS

(excluding charity performances

unless otherwise

Tax exemption of $360000 per state fiscal year or $500000 for 3 permitholders that held a full live schedule in 1995 and closest to another state authorizing greyhound racing

A permitholder that has incurred tax on handle and admissions that exceeds its operating earnings is entitiled to credit the excess amount of taxes against its next ensuing meets 55009511(1)(b)

Permitholders are allowed a credit of up to 1 of the paid taxes for the previous taxable year The credit if taken is applied against taxes on live handle due for a taxable year under this section and

noted) 55009514(1) is paid directly to the Jockeys Guild by the permitholders 55009515(6)

Tax credit each state fiscal year equal to daily license fee on live races in previous state fiscal year 5500951(1)(a)

Allows each permitholder that cannot utilize the full amount of the tax exemption or daily license fee tax credit to transfer the unused portion to a greyhound permitholder acting as a host track for intertrack wagering 5500951(1)(b)

Tax credit each state fiscal year in an amount equal to the amount remitted in escheated tickets in prior state fiscal year 5501647

Tax credit each state fiscal year equal to 25 of amount remitted in escheated tickets in prior state fiscal year Funds equal to the tax credit shall be paid by the permitholder to the National Association of Jai Alai Frontons 5501646

$30000 per performance exemption if live handle during the preceding state fiscal year was less than $15 million This exemption applies to charity performances 55009511(2)(a)1

A permitholder conducting fewer than 100 performances in any calendar year shall pay to the state the same aggregate amount of daily license fees on live games admissions tax and tax on live handle as that paid during the most recent prior calendar year in which at least 100 live performances were conducted 55009511(4)

CHARITY PERFORMANCES

Maximum of 5 days 5500351(1)

Permitholders are allowed to conduct 1 additional day to be designated as ldquoGreyhound Adopt-A-Pet Day Proceeds are paid to bona fide organizations that promote the adoption of greyhounds 5501648(2)

Maximum of 5 days 5500351(1)

Permitholders are allowed to conduct 2 additional performances known as ldquoRetired Jai Alai Playersrsquo Charity Dayrdquo for a fund to benefit retired jai alai players 5500351(8)

Maximum of 5 days 5500351(1)

One additional scholarship day to tracks located in Hillsborough County for the benefit of Pasco-Hernando Community College 5500351(6)(a) and 5500351(6)(b)

Maximum of 5 days 5500351(1) Maximum of 5 days 5500351(1)

Permitholders shall pay from any source including charity performances not less than 10 of tax credit from escheated tickets to a bona fide greyhound adoption program 5501647

This matrix represents a summary of 2007 Statutes Please refer to the cite noted by statutory topic for specific language governing pari-mutuel wagering

37

STATUTE TOPIC STATUTE REFERENCE SUMMARY

FEES

Slot License Fee 551106(1)(a) FS Annual fee for each slot machine facility is $3 million paid with the initial license application and annuall thereafter on the anniversary date of the issuance of the initial license

Compulsive or Addictive Gambling Prevention Program Fee 551118(3) FS Annual fee for each slot machine facility is $250000 paid at the same time the annual

license fee is due and annual thereafter

TAXES

Tax on Slot Revenue 551106(2)(a) and 551006(3) FS

50 of slot machine revenues which is the total of all cash and property received by the slot machine licensee from the operation of slot machines less the amount of cash cash equivalents credits and prized paid to winners of slot machine gaming shall be remitted by 3 pm Wednesday for the preceeding week ending Sunday

FINES

Failure to Pay Slot Tax Fine 551106(4) FS Up to $10000 for each day tax payment is not remitted timely

Civil Fine 551107(11) FS The division may impose a civil fine of up to $5000 fpr each violation of this chapter or the rules of the division

False Statement Fine 551109(1) FS

Up to a $10000 fine or civil penalty for any person who knowingly makes or causes to be made or aids assists or procures another to make a false statement in any report disclosure application or any document required under Chapter 551 or any rule adopted under Chapter 551

Unauthorized Possession of Slot Machines Fine 551109(2) FS

Up to a $10000 administrative fine or civil penalty for any person who possesses a slot machine without the license required by Chapter 551 or who possesses a slot machine at any location other than at the slot machines licensees facility

PENALTIES

Slot Machine Licensee Civil Penalities 551117 FS Up to a $100000 civil penalty for each count or separate offense against the slot machine

licensee for violation of Chapter 551 or any rule adopted by the division

This matrix represents a summary of 2008 Statutes Please refer to the cite noted by statutory topic for specific language governing pari-mutuel wagering

38

  • Table of Contents 2007-2008pdf
  • Overview 2007-2008pdf
  • Division Overview 2007-2008 (2-4-09)pdf
    • THE DIVISION OF PARI-MUTUEL WAGERING
    • OFFICE OF AUDITING
    • OFFICE OF OPERATIONS
    • OFFICE OF REVENUE AND FINANCIAL ANALYSIS
      • Events Shaping 2007-2008pdf
        • Events Shaping the 20072008 RacingGaming Season in Florida
          • Fiscal Years Comparative Data 2007-2008pdf
            • Total Paid
            • Total
            • Pari-Mutuel
            • Handle
            • State Revenue
            • as a Percent
            • of Handle
              • PMW Graphs 2007-2008pdf
              • PMW Handle Statistics 20072008pdf
              • Guest Handle by Host 2007-2008pdf
              • Charity-scholarship 2007-2008pdf
                • RACING SCHOLARSHIP TRUST FUND
                • ABANDONED WINNING TICKETS
                  • Cardroom Statistics 2007-2008pdf
                    • Sheet1
                      • Cardroom Revenue 20072008pdf
                      • Slot Comparative Data 2007-2008 (12-15-08)pdf
                      • Slot Revenue Per Machine 0708pdf
                        • TOTAL LINE (3)
                          • Facilities Map with 21 cardrooms (As of 11-18-08)pdf
                          • Permitholder Contact amp Operating In 77th annual rpt (as of 12-24-08)pdf
                          • Promotional Programs for FL Horses 20072008docpdf
                          • Drug Positives Data 2007-2008pdf
                            • Sheet1
                              • State Revenue Summary 0708pdf
                                • 20062007
                                  • Financial Statements (Page 1) 20072008pdf
                                  • Financial Statements (Page 2) 20072008pdf
                                  • PMW Statute Matrix 2007-2008pdf
                                  • Slot Statute Matrix 2007-2008pdf
                                    • Sheet1
                                      • Events Shaping 2007-2008pdf
                                        • Events Shaping the 20072008 RacingGaming Season in Florida
                                          • Events Shaping 2007-2008pdf
                                            • Events Shaping the 20072008 RacingGaming Season in Florida
                                              • Division Overview 2007-2008 (2-23-09)pdf
                                                • THE DIVISION OF PARI-MUTUEL WAGERING
                                                • OFFICE OF AUDITING
                                                • OFFICE OF OPERATIONS
                                                • OFFICE OF REVENUE AND FINANCIAL ANALYSIS
Page 22: Florida Departmentof Busines Division of Pari-Mutuel ......jai alai games, and cardroom poker games. Additionally, slot machine gaming at pari-mutuel facilities is ... is intended

CHARITY AND SCHOLARSHIP PERFORMANCES

Each permitholder may operate up to five additional days designated as charity or scholarship days during their regular meet Proceeds from these additional days are paid to approved charities major state and private institutions of higher learning community colleges the Historic Resources Operating Trust Fund or the Board of Governors Operations and Maintenance Trust Fund A list of proposed recipients is submitted annually by the permitholder to the division Typically the amount contributed to charitable organizations is determined by calculating the amount of taxes due to the state had it been a regular performance A minimum of $2469657 was paid to charitable organizations during Fiscal Year 20072008 bringing the total proceeds disbursed since 1985 to $64738381

RACING SCHOLARSHIP TRUST FUND

The Board of Governors Operations and Maintenance Trust Fund within the Department of Education is used to provide scholarships to deserving students who are attending Floridas colleges and universities A total of $16872378 has been paid to this fund since the program began in 1949 The amount contributed to the fund this fiscal year is detailed below

Racing Scholarship Trust Fund Washington County Kennel Club Inc $3303

Total For 20072008 Fiscal Year $3303

ABANDONED WINNING TICKETS

Abandoned pari-mutuel tickets are winning tickets that remain uncashed for a period of one year The value of greyhound and jai alai abandoned tickets for live on-track races or games escheat to the state These funds are deposited into the State School Fund for the support and maintenance of Floridas public schools Since 1957 the total paid into this fund is $87881715 The amount collected in abandoned winning tickets for the State School Fund for this fiscal year is detailed below

Abandoned Winning Tickets Greyhound Permitholders $1317137 Jai Alai Permitholders $153173 Total For 20072008 Fiscal Year $1470310

In harness and quarter horse racing abandoned winning tickets are paid to the respective breedersrsquo associations Abandoned winning tickets from thoroughbred horse racing are retained by the permitholder

16

Ibull

CARDROOM COMPARATIVE DATA

During Fiscal Year 20072008 there were 21 licensed permitholders that operated a cardroom at their facility The number of cardroom tables increased from 469 in Fiscal Year 20062007 to 739 i n Fiscal Year 20072008 Cardroom gross receipts increased from $54208544 to $90863855 and as a result total state revenue increased from $5746355 in Fiscal Year 20062007 to $9961385 this fiscal year

Cardroom tax revenue is distributed 50 between the Pari-Mutuel Wagering Trust Fund and th e General Revenue Fund In accordance with Section 849086(13)(h) Florida Statutes one quarter o f the moneys deposited into the Pari-Mutuel Wagering Trust Fund must be distributed to counties an d municipalities that approved the cardroom In October 2008 the division distributed approximatel y $1135798 to the countiesmunicipalities

CARDROOM GROSS RECEIPTS AND TOTAL STATE REVENUE FISCAL YEARS 19981999 THROUGH 20072008

$0 $10 $20 $30 $40 $50 $60 $70 $80 $90

$100

Mill

ions

1998

1999

1999

2000

2000

2001

2001

2002

2002

2003

2003

2004

2004

2005

2005

2006

2006

2007

2007

2008

Cardroom Gross Receipts Total State Revenue

CARDROOM GROSS RECEIPTS AND STATE REVENUE SUMMARY

Fiscal Year Total Cardroom Gross Receipts

Gross Receipts Tax

Table Fees Collected

Total State Revenue (Gross Receipts Tax

plus Table Fees)

Total State Revenue as a

Percent of Gross Receipts

19981999 $4394499 $439351 $120500 $559851 1274 19992000 $3743212 $374321 $101500 $475821 1271 20002001 $3165525 $316552 $74500 $391052 1235 20012002 $2837775 $283778 $76000 $359778 1268 20022003 $2767231 $276723 $74500 $351223 1269 20032004 $18498426 $1849843 $250500 $2100343 1135 20042005 $38089764 $3808977 $238000 $4046977 1062 20052006 $44433359 $4443337 $264000 $4707337 1059 20062007 $54208544 $5420855 $325500 $5746355 1060 20072008 $90863855 $9086385 $875000 $9961385 1096

17

COMPONENTS OF CARDROOM REVENUE BY ASSOCIATION

scal Year 20072008Fi

Greyhound Racing Associations Daytona Beach Kennel Club Inc Derby Lane Ebro Dog Track Flagler Greyhound Track Jefferson County Kennel Club Inc Mardi Gras Racetrack and Gaming Center Melbourne Greyhound Park LLC Naples-Ft Myers Greyhound Track Orange Park Kennel Club Inc Palm Beach Kennel Club Sarasota Kennel Club Inc St Johns Greyhound Park Tampa Greyhound Track tal Greyhound PermitholdersTo

Jai Alai Permitholders DaniaSummersportFt Pierce Jai Alai Hamilton Jai Alai and Poker MiamiSummerJai Alai Ocala Jai Alai

Total Jai Alai Permitholders

Thoroughbred Racing Associations Gulfstream Park Racing Association Inc Tampa Bay Downs Inc tal Thoroughbred PermitholdersTo

Harness Racing Associations Isle Casino and Racing at Pompano Park

TAL FOR ALL PERMITHOLDERSTO

Tournament County Gross Gross Gross Table Fees Total Taxes

Municipality Receipts Receipts Receipts Tax Collected and Fees

Volusia 6398578 484861 688344 72000 760344 Pinellas 6061846 1609561 767141 50000 817141

Washington 3149083 74326 322341 22000 344341 Dade 4289859 40082 432994 18000 450994

Jefferson 1141104 50750 119185 22000 141185 Hallandale 2660545 41690 270223 40000 310223

Brevard 5032809 434380 546719 45000 591719 Lee 5695292 515065 621036 36000 657036

Town of Orange Park 1621387 10852 163224 80000 243224 Palm Beach 9211632 992646 1020428 68000 1088428

Sarasota 3938604 1624165 556277 32000 588277 St Johns 8104392 681412 878580 44000 922580

Hillsborough $2098756 291124 $238988 $22000 $260988 59403886 6850914 6625480 551000 7176480

Hallandale

1147983 244911 139289 26000 165289 St Lucie 921326 21501 94283 74000 168283 Hamilton 1846779 100570 194735 15000 209735

Dade 1330788 57541 138833 48000 186833 Marion 465574 7260 47283 56000 103283

5712450

431783 614423 219000 833423

Broward 3592724 252406 384513 25000 409513 Hillsborough 3299351 986607 428596 38000 466596

6892075 1239013 813109 63000 876109

Broward 9546654 787080 1033373 42000 1075373

$81555065 $9308790 $9086385 $875000 $9961385

(1) 18th of total gross receipts tax is distributed to counties or municipalities

Note Effective July 1 2007 the table fee collected is $1000 per table

18

SLOT COMPARATIVE DATA

Florida pari-mutuel facilities began slot machine operations in Broward County during the 20062007 Fiscal Year On January 29 2008 Miami-Dade County held a local referendum and passed slot machine gaming in their county

During Fiscal Year 20072008 the total amount wagered by patrons was $3023981126 Average daily revenue per slot machine was $182 Total net slot revenue was $241120630 In accordance with Section 551106(2)(a) Florida Statutes the tax rate on net slot machine revenue is 50 as a result the total taxes paid to the state was $120560316

bull Gulfstream Park Racing Association paid $19618764 in taxes representing 16 of the total taxes bull Mardi Gras Racetrack and Gaming Center paid $39550545 in taxes representing 33 of the total taxes and

bull Pompano Park Racing paid $61391007 in taxes representing 51 of the total taxes

Taxes paid on net slot machine revenue were accounted for by the division then immediately transferred to the Department of Educations Educational Enhancement Trust Fund

Gulfstream Operations Began 11152006

Mardi Gras Operations Began 12282006

Pompano Park Operations Began 04142007 TOTAL

FY 200607 FY 200708 FY 200607 FY 200708 FY 200607 FY 200708 FY 200607 FY 200708 Average Number of Machines 834 887 1150 1239 1500 1500 2281 3626 Number of Operating Days 228 366 185 366 78 366 228 366 Average Revenue per Machine $161 $121 $216 $174 $193 $224 $191 $182 Amount Wagered $322637778 $501200320 $517732918 $898612565 $273737770 $1624168241 $1114108466 $3023981126 Amount Won By Patrons $291991699 $458031144 $471834882 $816752882 $251151459 $1492832705 $1014978040 $2771616730

Promotional Credits $0 $3970805 $0 $2819819 $0 $4662829 $0 $11453454 30-Day Unclaimed Tickets $60109 $39156 $231437 $55817 $19988 $109307 $311533 $204280

Winnings withheld from Excluded Persons $0 $0 $0 $5408 $0 $0 $0 $5408 Net Slot Machine Revenue $30706188 $39237527 $46129473 $79101089 $22606298 $122782015 $99441960 $241120631

State Tax Revenue $15353094 $19618764 $23064737 $39550545 $11303149 $61391007 $49720980 $120560316 Permitholder Revenue $15353094 $19618764 $23064737 $39550545 $11303149 $61391007 $49720980 $120560316

FISCAL YEAR 20072008

NET SLOT MACHINE REVENUE PROMOTIONAL CREDITS AMOUNT WON BY PATRONS

Gulfstream $458031144

17

Pompano Park $1496832705

53 Mardi Gras

$816752882 30

Gulfstream $3970805

35

Mardi Gras $2819819

25

Pompano Park $4662829

40

Gulfstream $39237527

16

Mardi Gras $79101089

33

Pompano Park $122782015

51

19

I

_jl -

~ ------

--

__ T

- - -- --- -_IF ~

-

Daily Revenue per Machine Compared to Average Number of Machines For Fiscal Years 20062007 and 20072008

GULFSTREAM PARK RACING AND CASINO

$0 $50

$100 $150 $200 $250 $300 $350 $400 $450

Jul-0

6

Aug-06

Sep-06

Oct-06

Nov-06

Dec-06

Jan-07

Feb-07

Mar-07

Apr-07

May-07

Jun-07

Jul-0

7

Aug-07

Sep-07

Oct-07

Nov-07

Dec-07

Jan-08

Feb-08

Mar-08

Apr-08

May-08

Jun-08

Dai

ly R

even

ue p

er M

achi

ne

0 200 400 600 800 1000 1200 1400 1600 1800 2000

Ave

rage

Num

ber o

f Mac

hine

s

Revenue per Machine Machines

MARDI GRAS RACETRACK AND GAMING CENTER

ISLE CASINO AND RACING AT POMPANO PARK

$0 $50

$100 $150 $200 $250 $300 $350 $400 $450

Jul-0

6

Aug-06

Sep-06

Oct-06

Nov-06

Dec-06

Jan-07

Feb-07

Mar-07

Apr-07

May-07

Jun-07

Jul-0

7

Aug-07

Sep-07

Oct-07

Nov-07

Dec-07

Jan-08

Feb-08

Mar-08

Apr-08

May-08

Jun-08

Dai

ly R

even

ue p

er M

achi

ne

0 200 400 600 800 1000 1200 1400 1600 1800 2000

Ave

rage

Num

ber o

f Mac

hine

s

Revenue per Machine Machines

$0 $50

$100 $150 $200 $250 $300 $350 $400 $450

Jul-0

6

Aug-06

Sep-06

Oct-06

Nov-06

Dec-06

Jan-07

Feb-07

Mar-07

Apr-07

May-07

Jun-07

Jul-0

7

Aug-07

Sep-07

Oct-07

Nov-07

Dec-07

Jan-08

Feb-08

Mar-08

Apr-08

May-08

Jun-08

Dai

ly R

even

ue p

er M

achi

ne

0 200 400 600 800 1000 1200 1400 1600 1800 2000

Ave

rage

Num

ber o

f Mac

hine

s

Revenue per Machine Machines

ALL FACLITIES COMBINED

Dai

ly R

even

ue p

er M

achi

ne $450

$400 $350 $300 $250 $200 $150 $100

$50 $0

l-uJ6 6 6 6 6 7 7 7 7 7 70 -06

-0 -0 -0 -0 -0 -0 -0 -0 -07

-0 0 -g p t v c n b r r y n l- gu e c o e a e a p a u u uA S O N D J F M A JM J A

Revenue per Machine

7 8 807 7 7 7 8 8 8-0 -0 -0 -0 -0 -0 -0 -0 -08

-0p t v c n b r r y ne c o e a e a p a uS O N D J F M A M J

Machines

Ave

rage

Num

ber o

f Mac

hine

s 6000

5000

4000

3000

2000

1000

0

20

DA

TA B

Y A

SS

OC

IATI

ON

FA

CIL

ITY

Pari-Mutuel Facilities by Permit Type

Key

- 16 Greyhound Tracks

6 Jai-Alai Frontons

-0 0

-e

3 Thoroughbred Tracks

1 Harness Track

1 Limited lntertrack Wagering Permit (5506308 FS)

3 Division Regional Offices

21 Cardrooms

3 Slot Machine Gaming Facilities

middot1ton Jai Alai Ham1

P rce Jai Alai Fort 1e ____ ~

h Kennel Club Palm Beac

Dania I Summersport Jai Alai

Mardi Gras Racetrack Bet Miami

Gulfstream Park

Calder Tropical Park

J i Alai middot middot 1 Summer a M1am1

Flagler Greyhound

2008 October 01

21

GREYHOUND ASSOCIATIONS

Florida remains the leader in greyhound racing in the United States with 18 permitholders operating at 13 tracks throughout the state A total of 4479 performances including charity and scholarship performances were conducted during this past fiscal year a decrease of nine percent from the previous fiscal year

During Fiscal Year 20072008 handle wagered at live greyhound performances decreased by 12 percent Intertrack handle wagered on broadcasts of live Florida greyhound performances decreased by 12 percent Simulcast handle wagered on broadcasts of performances from outside the state decreased by 23 percent Intertrack simulcast handle wagered on broadcast of performances from outside the state increased by 12 percent Overall total handle decreased by 13 percent for the Florida greyhound industry

Total paid attendance decreased by 41 percent from the prior year The division reports only paid attendance and does not include free admissions or complimentary passes in its data Total greyhound revenue to the state decreased by 15 percent during Fiscal Year 20072008 The greyhound industry accounted for approximately 46 percent of Floridarsquos total revenue and 31 percent of total handle from pari-mutuel performances

Based on audits conducted by the division greyhound permitholders paid $29048989 in purses during Fiscal Year 20072008 which excludes stakes fees and sponsor contributions The races conducted during the past year by greyhound permitholders is shown in detail on the individual permitholder pages of this section

All of Floridarsquos greyhound permitholders actively sponsor greyhound adoption programs Many of the statersquos greyhound tracks provide for on-site adoption booths animal welfare funding advertising special events and public information Florida Statutes provide that greyhound permitholders receive credits applicable against taxes in an amount equal to the uncashed tickets remitted to the state in the prior fiscal year Each permitholder is required to pay an amount equal to 10 percent of the amount of the credit received to any bona fide organization which promotes or encourages greyhound adoptions During Fiscal Year 20072008 total contributions provided to greyhound adoption units amounted to $201949 which exceeded the minimum statutory requirement

Total Performances 4479 Total Paid Attendance 1006115

Total Racing Days 3514 Total Admission Tax $67344

Bet Miami Greyhounds Broward County

See Mardi Gras Racetrack and Gaming Centers contact information for detail

Meet Period 7012007 to 12312007 and 6012008 to 06302008 at Mardi Gras Racing Results Performances 140 Paid Attendance Racing Days 140 Total Admission Tax Purses Paid $1615540

0 $0

Daytona Beach Kennel Club Inc Volusia County

Website wwwdaytonagreyhoundcom Mailing Address P O Box 11470 Daytona Beach Florida 32120 Street Address 960 South Williamson Road Daytona Beach Florida 32114 Meet Period 7012007 to 6302008 Racing ResultsPerformances 410 Paid Attendance Racing Days 312 Total Admission Tax Purses Paid $1660136

Telephone 3862526484 Fax 3862524808

147081 $507

22

Website Mailing Address Street Address

Meet Period

Racing ResultsPerformances Racing Days Purses Paid

Derby Lane St Petersburg Kennel Club Inc

Pinellas County

wwwderbylanecom P O Box 22099 St Petersburg Florida 33742-2099 10490 Gandy Boulevard St Petersburg Florida 33702-2395

7012007 to 8182007 and 1012008 to 6302008

292 Paid Attendance 198 Total Admission Tax

$3344976

Telephone Fax

3446 $0

7278123235 7278123305

Website MailingStreet Address

Meet Period

Racing ResultsPerformances Racing Days Purses Paid

Ebro Dog Track Washington County Kennel Club Inc

Washington County

wwwebrogreyhoundparkcom 6558 Dog Track Road Ebro Florida 32437

7022007 to 12012007 and 152008 to 6302008

262 Paid Attendance 214 Total Admission Tax

$665281

Telephone Fax

32953 $5720

8502343943 8505354442

Website Mailing Address Street Address

Meet Period

Racing ResultsPerformances Racing Days Purses Paid

Flagler Greyhound Track West Flagler Associates Ltd

Dade County

wwwflaglerdogscom P O Box 350940 Miami Florida 33135-0940 401 NW 38th Court Miami Florida 33126

7012007 to 6302008

361 Paid Attendance 362 Total Admission Tax

$1934808

Telephone Fax

0 $0

3056493000 3056314525

Website Mailing Address Street Address Meet Period Racing Results Performances Racing Days Purses Paid

Jacksonville Kennel Club Inc Duval County

wwwjaxkennelcom P O Box 959 Orange Park Florida 32067-0959 1440 North McDuff Avenue Florida 32205 7012007 to 9032007 and 5282008 to 6302008 at Orange Park

115 Paid Attendance 86 Total Admission Tax

$1413236

Telephone Fax

26204 $0

9046460001 9046460420

Website Mailing Address Street Address

Meet Period

Racing Results Performances Racing Days Purses Paid

Jefferson County Kennel Club Inc Jefferson County

wwwjckcgreyhoundscom P O Box 400 Monticello Florida 32345 3079 North Jefferson Street Monticello Florida 32344

7022007 to 9082007 and 5282008 to 6302008

223 Paid Attendance 223 Total Admission Tax

$576563

Telephone Fax

27160 $2728

8509972561 8509973871

23

Website Mailing Address Street Address

Meet Period

Racing Results Performances Racing Days Purses Paid

Mardi Gras Racetrack and Gaming Center Hartman amp Tyner Inc

Broward County

wwwplaymardigrascom P O Box 2007 Hollywood Florida 33022 831 North Federal Highway Hallandale Beach Florida 33009

1012008 to 5312008

152 Paid Attendance 152 Total Admission Tax

$1597917

Telephone Fax

0 $0

9549243200 9549243143

Website MailingStreet Address Meet Period Racing Results Performances Racing Days Purses Paid

Melbourne Greyhound Park LLC Brevard County

wwwmelbournegreyhoundparkcom 1100 North Wickham Road Melbourne Florida 32935

12262007 to 4262008

107 Paid Attendance 71 Total Admission Tax

$422370

Telephone Fax

21157 $399

3212599800 3212593437

Website Mailing Address Street Address Meet Period Racing Results Performances Racing Days Purses Paid

Naples-Ft Myers Greyhound Track Bonita-Fort Myers Corporation

Lee County wwwnaplesfortmyersdogscom P O Box 2567 Bonita Springs Florida 34133-2567 10601 Bonita Beach Road SW Bonita Springs Florida 34135 7012007 to 6302008

410 Paid Attendance 326 Total Admission Tax

$2298746

Telephone Fax

255495 $37445

2399922411 2399479244

Website Mailing Address Street Address Meet Period Racing Results Performances Racing Days Purses Paid

Orange Park Kennel Club Inc Clay County

wwwjaxkennelcom P O Box 959 Orange Park Florida 32067-0959 455 Park Avenue Orange Park Florida 32073 12052007 to 3102008

112 Paid Attendance 84 Total Admission Tax

$1252565

Telephone Fax

24563 $0

9046460001 9046460420

Website MailingStreet Address Meet Period Racing Results Performances Racing Days Purses Paid

Palm Beach Kennel Club Investment Corporation of Palm Beach

Palm Beach County wwwpbkennelclubcom 1111 North Congress Avenue West Palm Beach Florida 33409-6317 7012007 to 6302008

466 Paid Attendance 363 Total Admission Tax

$4821349

Telephone Fax

220086 $12853

5616832222 5614711298

Website Mailing Address Street Address Meet Period Racing ResultsPerformances Racing Days Purses Paid

Pensacola Greyhound Track Inc Escambia County

wwwpensacolagreyhoundparkcom P O Box 12824 Pensacola Florida 32591-2824 951 Dog Track Road Pensacola Florida 32506-8236 7012007 to 6292008

212 Paid Attendance 165 Total Admission Tax

$725502

Telephone Fax

0 $0

8504558595 8504538883

24

Penn Sanford LLC dba Sanford-Orlando Kennel Club Seminole County

See SOKC LLCs contact information for detail Meet Period 7012007 to 6292008

Racing ResultsPerformances 217 Paid Attendance Racing Days 141 Total Admission Tax Purses Paid $784903

32228 $3867

SOKC LLC dba Sanford-Orlando Kennel Club Seminole County

Website wwwfloridagreyhoundracingcom Mailing Address P O Box 50280 Longwood Florida 32752 Street Address 301 Dog Track Road Longwood Florida 32750 Meet Period 11012007 to 5022008 Racing ResultsPerformances 229 Paid Attendance Racing Days 152 Total Admission Tax Purses Paid $838829

TelephoneFax

41031 $0

4078311600 4078313997

Sarasota Kennel Club Inc Sarasota County

Website wwwsarasotakennelclubcom MailingStreet Address 5400 Bradenton Road Sarasota Florida 34234 Meet Period 7022007 to 5032008 Racing ResultsPerformances 352 Paid Attendance Racing Days 219 Total Admission Tax Purses Paid $1399180

TelephoneFax

145858 $3692

9413557744 9413512207

St Johns Greyhound Park Bayard Raceways Inc

St Johns County Website wwwjaxkennelcom Mailing Address P O Box 959 Orange Park Florida 32067-0959 Street Address 6322 Racetrack Road Jacksonville Florida 32259 Meet Period 9052007 to 12032007 and 3122008 to 5262008 at Orange Park Racing ResultsPerformances 192 Paid Attendance Racing Days 143 Total Admission Tax Purses Paid $1900576

Telephone Fax

28853 $133

9046460001 9046460420

Tampa Greyhound Track Associated Outdoor Clubs Inc

Hillsborough County Website wwwtampadogscom Mailing Address P O Box 8096 Tampa Florida 33674-8096 Street Address 8300 North Nebraska Avenue Tampa Florida 33604 Meet Period 7012007 to 8192007 and (8202007 to 12312007 at Derby Lane) Racing ResultsPerformances 227 Paid Attendance Racing Days 163 Total Admission Tax Purses Paid $1796512

Telephone Fax

0 $0

8139324313 8139325048

25

JAI ALAI FRONTON ASSOCIATIONS

Florida was the first state in the nation to conduct jai alai performances with the first fronton being built in 1926 There are currently eight jai alai permitholders operating at six frontons throughout Florida In fact Florida is now the only state where jai alai games are conducted A total of 1094 regular performances including charity and scholarship performances were conducted during this past fiscal year a decrease of 20 percent from the previous fiscal year

During Fiscal Year 20072008 handle wagered at live jai alai performances decreased by 19 percent Intertrack handle wagered on broadcasts of live Florida jai alai performances decreased by 13 percent There are no longer any other states that conduct jai alai therefore there was no simulcast or intertrack simulcast handle Total handle declined by 16 percent for the Florida jai alai industry

Revenue to the state decreased by three percent during Fiscal Year 20072008 The jai alai industry accounted for approximately two percent of Floridarsquos total revenue and five percent of total handle from pari-mutuel performances Permitholders reported paying $7755267 in playersrsquo awards

Total paid attendance decreased by 52 percent from the prior year The division reports only paid attendance and does not include free admissions or complimentary passes in its data

Total Performances 1094 Total Paid Attendance 160960 Total Gaming Days 833 Total Admission Tax $0

Dania Jai Alai A Divison of the Aragon Group

A Boyd Gaming Company Broward County

Website wwwdania-jai-alaicom Mailing Address P O Box 96 Dania Beach Florida 33004 TelephoneStreet Address 301 East Dania Beach Boulevard Dania Beach Florida 33004 Fax Meet Period 12012007 to 6292008 Gaming ResultsPerformances 240 Paid Attendance 0 Racing Days 180 Total Admission Tax $0 Players Awards Paid $1751505

9549272841 9549209095

Ft Pierce Jai Alai Florida Gaming Centers Inc

St Lucie County Website wwwfla-gamingcom TelephoneMailingStreet Address 1750 South Kings Highway Ft Pierce Florida 34945-3099 Fax Meet Period 4042008 to 5312008 Miscellaneous Revenue to State $34919 (See Section 5509511(4) Florida Statutes for detail) Gaming ResultsPerformances 44 Paid Attendance 0 Racing Days 35 Total Admission Tax $0 Players Awards Paid $150000

7724647500 7724640099

Hamilton Jai Alai and Poker Richmond Entertainment Inc

Hamilton County Website wwwhamiltondownsjaialaicom TelephoneMailingStreet Address 6968 US Highway 129 South Jasper Florida 32052 Fax Meet Period 7012007 to 10252007 Gaming ResultsPerformances 100 Paid Attendance 9220 Racing Days 100 Total Admission Tax $0 Players Awards Paid $205191

3866380011 3866380033

26

Miami Jai Alai Florida Gaming Centers Inc

Dade County

Website wwwfla-gamingcom Telephone MailingStreet Address 3500 NW 37th Avenue Miami Florida 33142 Fax Meet Period 11012007 to 5072008

Gaming Results Performances 216 Paid Attendance 23568 Racing Days 162 Total Admission Tax $0 Players Awards Paid $1986750

3056336400 3056347013

Ocala Jai Alai Second Chance Jai Alai LLC

Marion County

Website wwwocalajaialaicom Mailing Address P O Box 580 Orange Lake Florida 32681 Telephone Street Address 4601 NW Highway 318 Reddick Florida 32686 Fax Meet Period 4032008 to 4302008 Miscellaneous Revenue to State $15733 (See Section 5509511(4) Florida Statutes for detail)

Gaming Results Performances 40 Paid Attendance 0 Racing Days 20 Total Admission Tax $0 Players Awards Paid $102869

3525912345 3525913402

Orlando-Seminole Jai Alai Florida Jai Alai Inc Seminole County

Website wwworlandojaialaicom Mailing Address P O Box 300107 Fern Park Florida 32730 Telephone Street Address 6405 South Highway 17-92 Fern Park Florida 32730 Fax Meet Period 1012008 to 3302008 Miscellaneous Revenue to State $44200 (See Section 5509511(4) Florida Statutes for detail)

Gaming Results Performances 81 Paid Attendance 18578 Racing Days 55 Total Admission Tax $0 Players Awards Paid $303775

4073396221 4078314689

Summer Jai Alai Dade County

See Miami Jai Alais contact information for detail Meet Period 7012007 to 10312007 and 5082008 to 6302008 at Miami Jai Alai

Gaming Results Performances 202 Paid Attendance 72605 Racing Days 152 Total Admission Tax $0 Players Awards Paid $1986750

Summersport Enterprises Ltd A Boyd Gaming Company

Broward County

See Dania Jai Alais contact information for detail Meet Period 7012007 to 11302007 at Dania Jai Alai

Gaming Results Performances 171 Paid Attendance 36989 Racing Days 129 Total Admission Tax $0 Players Awards Paid $1268427

27

THOROUGHBRED ASSOCIATIONS

Florida continues to be a premier thoroughbred racing state with four permitholders operating at three tracks located in Central and South Florida A total of 349 regular performances including charity and scholarship performances were conducted during this past fiscal year which reflects no change from the previous fiscal year

During Fiscal Year 20072008 handle on live thoroughbred performances decreased 23 percent and intertrack handle wagered increased eight percent Simulcast handle wagered on broadcasts of performances from outside the state decreased by 26 percent while intertrack simulcast handle increased by seven percent Overall total handle declined by six percent for the Florida thoroughbred industry

Total revenue to the state during Fiscal Year 20072008 decreased six percent from the prior year The thoroughbred industry accounted for approximately 46 percent of Floridarsquos total revenue and 58 percent of total handle from pari-mutuel performances

Total paid attendance decreased by 20 percent from the prior year The division reports only paid attendance and does not include free admissions or complimentary passes in its data

Total Performances 349 Total Paid Attendance 252673 Total Racing Days 352 Total Admission Tax $53505

Calder Race Course Inc Dade County

Website wwwcalderracecoursecom Mailing Address P O Box 1808 Miami Florida 33055-0808 Street Address 2101 NW 27th Avenue Miami Florida 33056

Meet Period 7012007 to 10142007 and 4252008 to 6302008 Racing ResultsPerformances 109 Paid Attendance Racing Days 109 Total Admission Tax Purses Paid $27295808

Telephone Fax

74495 $15588

3056251311 3056202569

Gulfstream Park Racing Association Inc Broward County

Website wwwcasinoatgulfstreamcomhomehtml MailingStreet Address 901 South Federal Highway Hallandale Beach Florida 33009 Meet Period 1032008 to 4202008 Racing ResultsPerformances 86 Paid Attendance Racing Days 89 Total Admission Tax Purses Paid $30309087

Telephone Fax

0 $0

9544547000 9544546479

Tampa Bay Downs Inc Hillsborough County

Website wwwtampabaydownscom Mailing Address P O Box 2007 Oldsmar Florida 34677 Street Address 11225 Race Track Road Tampa Florida 33626 Meet Period 12082007 to 5042008 Racing ResultsPerformances 94 Paid Attendance Racing Days 94 Total Admission Tax Purses Paid $15474950

Telephone Fax

139683 $30326

8138554401 8132611961

Tropical Park Inc Dade County

See Calders contact information for detail Meet Period 10152007 to 1022008 at Calder Race Course Racing ResultsPerformances 60 Paid Attendance Racing Days 60 Total Admission Tax Purses Paid $12330361

38495 $7591

28

29

HARNESS ASSOCIATIONS

Pompano Park is the only permitholder currently conducting harness horse racing performances in the State of Florida A total of 158 regular performances including charity and scholarship performances were conducted during this past fiscal year a decrease of nine percent from the previous fiscal year

During Fiscal Year 20072008 handle wagered at live harness performances decreased by 12 percent Intertrack handle wagered on broadcasts of live Florida harness performances decreased by 15 percent Simulcast handle wagered on broadcasts of performances from outside the state decreased by 13 percent while intertrack simulcast handle decreased by 13 percent Overall total handle decreased by 13 percent for the Florida harness industry

Total revenue to the state during Fiscal Year 20072008 decreased by nine percent from the prior year The harness industry accounted for approximately six percent of Floridarsquos total revenue and six percent of total handle from pari-mutuel performances

The division reports only paid attendance and does not include free admissions or complimentary passes in its data

Total Performances 158 Total Paid Attendance 0

Total Racing Days 158 Total Admission Tax $0

Isle Casino and Racing at Pompano Park PPI Inc

Broward County

Website wwwtheislepompanoparkcomhomephp Telephone 9549722000 MailingStreet Address 1800 SW Third Street Pompano Beach Florida 33069 Fax 9549780377 Meet Period 7012007 to 6302008

Racing ResultsPerformances 158 Paid Attendance 0 Racing Days 158 Total Admission Tax $0 Purses Paid $12739946

SUMMARY

PARI-MUTUEL INDUSTRY

During Fiscal Year 20072008 the total handle wagered for all classes exceeded $13 billion a decrease of nine percent from the prior fiscal year Total pari-mutuel performances including charity and scholarship performances conducted during Fiscal Year 20072008 decreased by 10 percent from the previous fiscal year

The state realized revenue from regular performances of approximately $25 million a decrease of seven percent from the prior fiscal year Of the $25 million collected greyhound permitholders accounted for 46 percent thoroughbreds for 46 percent harness for 6 percent and jai alai for 2 percent

Total paid attendance decreased 40 percent from the prior year The division reports only paid attendance and does not include free admission or complimentary passes in its data

HORSE RACING

Promotional Programs for Florida-Bred Horses

Florida breeder promotions and award programs are administered by private breeders and owners associations organized to promote ownership and breeding of race horses in the State of Florida Each association conducts its own campaign to enhance the horse breeding industry in the state and provides breeders and owners awards of up to 20 percent of announced gross purses The Florida Standardbred Breeders and Owners Association is funded by the breaks and uncashed tickets from live performances and one percent of the intertrack handle The Quarter Horse Breeders Association is funded by the breaks and the uncashed tickets from live races and one percent of the live and intertrack handle The Florida Thoroughbred Breeders and Ownersrsquo Association awards program is funded by 0955 percent of the live simulcast and intertrack handle as well as 3475 percent of the gross revenue from out-of-state wagers on Florida races

To date the Florida thoroughbred breeding industry has produced 45 national champions including Skip Away the 1998 North American Horse of the Year and Affirmed the last horse to have won the Triple Crown (1978) In 2005 Florida-bred ldquoAfleet Alexrdquo captured two-thirds of the Triple Crown winning the Preakness Stakes (G1) and Belmont Stakes (G1) The industry boasts 110 Florida-bred millionaires 19 classic winners (Kentucky Derby Preakness Stakes and Belmont Stakes) and 20 Breeders Cup Day champions

The Florida Thoroughbred Breedersrsquo and Ownersrsquo Association funds the Florida-bred Stakes Program which is implemented at Floridas thoroughbred racetracks In addition Florida-breds won 346 stakes races including 68 graded stakes and earned more than $41 million in stakes purses Florida-breds banked in excess of $194 million in total North American purse money Through a percentage of pari-mutuel handle Florida thoroughbred permitholders contributed $9542882 to the Florida Thoroughbred Breedersrsquo and Ownersrsquo Association during Fiscal Year 20072008 The FTBOA paid out $5941304 in Breedersrsquo Awards $567000 in Stallion Ownersrsquo Awards and $2112650 through the Florida-bred Stakes Program The Florida-bred Stakes Program includes ldquoThe Sunshine Millionsrdquo at Gulfstream Park ldquoThe Florida Millionrdquo at Calder Race CourseTropical Park ldquoFlorida Cup Dayrdquo at Tampa Bay Downs and additional funds for supplements to Florida-bred Preferred Stakes Races during the CalderTropical and Tampa Bay Downsrsquo meets

The Florida Standardbred Breeders and Owners Association a non-profit organization and the recognized representative of horsemen in the state of Florida is the designated association for the allocation and distribution of funds for Florida-bred Standardbred racing Promotional activities include providing breeder and stallion awards for eligible Florida-bred horses during Pompano Parks 20072008 meet as well as awards for Florida Breeders Stakes races A series of races and awards were also provided for two and three-year-old standardbreds to prepare for the winter meet at Pompano Park The total amount of funds collected and distributed to the Florida Standardbred horsemen throughout the year exceeded $1600000

Note Promotional program information is provided by respective Breeders and Owners Associations

30

UNIVERSITY OF FLORIDA COLLEGE OF VETERINARY MEDICINE RACING LABORATORY

The University of Florida College of Veterinary Medicine Racing Laboratory detects and identifies any drug medication stimulant depressant hypnotic local anesthetic or drug-masking agent prohibited in the blood urine or other bodily fluids of racing horses and greyhounds collected by the Division

During Fiscal Year 20072008 the laboratory received and processed 82763 samples that resulted in 537014 analyses The vigilant monitoring of samples by the laboratory serves to deter the illegal use of drugs in racing animals in Florida

Horse UrineBlood Greyhound Urine 1 Investigative Samples Received 18509 64254 3

2Samples Analyzed 18573 29320 3 Number of Analyses 293371 243643 7 Positives 102 46 NA

1 Quantity Not Sufficient For Testing (QNS) 34798 (542) 2 The Samples Analyzed number for horses is larger than the Samples Received number due to the carryover of samples received in June 2007 that are analyzed in July of the next fiscal year

DRUG POSITIVES FOR FISCAL YEAR 20072008

Types of Positives (ARCI Drug Class) Horse Greyhound Acepromazine Metabolite (3) 12 0 Acepromazine Metabolites (3) Butorphanol (3) 1 0 Albuterol (3) 2 0 Aminorex Levamisole Levamisole metabolite 0 1 Benzoylecgonine (1) 1 8 Butorphanol (3) 3 0 Caffeine (2)Theophylline (3) 2 0 Caffeine (2) Theophylline (3) Butorphanol (3) 1 0 Caffeine (2)Theophylline (3) Theobromine (4) 5 0 Cimetidine (5) 4 0 Clenbuterol (3) 9 0 Dimethyl Sulfoxide (5) 5 9 Gamma-Hydroxphenylbutazone (NA) 0 9 Gamma-Hydroxphenylbutazone (NA) Phenylbutazone (NA) Oxyphenbutazone (4) 0 3 Glycopyrrolate (3) 5 0 Ipratropium (3) 2 0 Lidocaine (2) 0 1 Lidocaine (2) 3-Hydroxylidocaine Monoethyl-glycinesylidine 1 0 Lidocaine (2) 3amp4-Hydroxylidocaine Monoethyl-glycinesylidine 0 1 Methocarbamol (4) 0 1 Methocarbamol (4) Guaifenesin (4) 2 0 Naproxen (4) 1 0 Oxilofrine 4 0 Pentoxifylline (4) 1 0 Phenylbutazone (NA)Oxyphenbutazone (4) 37 1 Procaine (3) 0 5 Ranitidine (5) 4 0 Theobromine (4) 0 7 TOTALS 102 46

Class (1) Drugs that have the highest potential to affect performance and have no generally accepted medical use in the racing animal

Class (2) Drugs that have a high potential to affect performance but less of a potential than drugs in Class I Class (3) Drugs that may or may not have generally accepted medical use in the racing animal but the pharmacology of which

suggests less potential to affect performance than drugs in Class 2

Class (4) Includes therapeutic medications that would be expected to have less potential to affect performance than those in Class 3 Class (5) Includes therapeutic medications for which concentration limits have been established by the racing jurisdictions as well as

certain miscellaneous agents and other medications as determined by the regulatory bodies

31

FIN

AN

CIA

L S

TATE

ME

NTS

DIVISION OF PARI-MUTUEL WAGERING SUMMARY OF STATE REVENUE FROM PARI-MUTUEL CARDROOM

AND SLOT ACTIVITIES FISCAL YEAR 20072008

State Revenue From Regular Performances Tax on Attendance $ 116982 Daily License Fees 3882120 Tax on Handle 19110317

State Revenue From Pari-Mutuel Performances $ 23109419

Other State Revenue Occupational Licenses $ 627372 Fingerprint Fees 281045 Escheated Tickets From Greyhound and Jai Alai (1) 1470310 Racing Scholarship Funds (1) 3303 PMW Trust Fund - Drug Fines 25975 Miscellaneous Revenue 104013 General Revenue Fund - Other Fines 36290

Other State Revenue $ 2548308

Total Pari-Mutuel State Revenue $ 25657727

State Revenue From Cardrooms Table Fees $ 875000 Gross Receipts(2) 9086385 Occupational Licenses 131741

Total State Revenue From Cardrooms $ 10093126

State Revenue From Slots CompulsiveAddictive Gambling Fee $ 750000 Facility License Fee 9000000 Slot Taxes(3)(4) 122891732 Fingerprint Fees 9678 Occupational Licenses 309920 Miscellaneous Revenue 4561 Miscellaneous Fines 60000

Total State Revenue From Slots $ 133025891

Total State Revenue Generated(5) $ 168776744

(1) Escheated tickets from greyhound racing and jai alai gaming and Racing Scholarship Funds are distributed to the Department of Education

(2) One-half of cardroom gross receipts is deposited into General Revenue (3) Slot taxes are distributed to the Department of Education (4) Pompano Park has requested a refund of $23 million for overpayment of Slot taxes for Fiscal

Year 20072008 Refund has been requested and will be processed by the Department of Education in Fiscal Year 20082009

(5) Total revenue and components thereof generated is on the accrual basis of accounting Total revenue and components thereof as as shown in the financial statements on page 34 is on the cash basis of accounting

32

DEPARTMENT OF BUSINESS amp PROFESSIONAL REGULATION DIVISION OF PARI-MUTUEL WAGERING

BALANCE SHEET SPECIAL REVENUE FUND

FOR FISCAL YEAR ENDED JUNE 30 2008

ASSETS2008 2007

Cash Cash with State Treasurer Investments at cost Accounts receivable Allowance for uncollectibles Interest receivable Due from state funds

$ 8782450 130253048 614648452 370224565

(47367) 3214765

11039242

$ 12865700222813082

2974720047251866437

(403691)75307163230584

TOTAL ASSETS $ 1138115155 $ 3472622875

LIABILITIES amp FUND EQUITY Liabilities Accounts payable Accrued salaries Due to other funds Due to other state agencies Due to general revenue Compensated Absences Deferred revenues

$ 31462691 5343391

19860800 6908508

72185753 352080

-

$ 2451476432118280

5007001118617783905919

130600-

Total Liabilities 136113223 152356440

Fund Equity Unreserved 1002001932 3320266435

Total Fund Equity 1002001932 3320266435

TOTAL LIABILITIES amp FUND EQUITY $ 1138115155 $ 3472622875

The financial statements and notes are for informational purposes only

33

DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION DIVISION OF PARI-MUTUEL WAGERING

STATEMENT OF REVENUES EXPENDITURES amp CHANGES IN FUND BALANCE - BUDGET amp ACTUAL SPECIAL REVENUE FUND

FOR FISCAL YEAR ENDED JUNE 30 2008

FINAL 2008 2007 BUDGET ACTUAL VARIANCE ACTUAL

REVENUES Fees Charges Commissions and Sales $ 1462968000 $ 1510423993 $ 47455993 $ 1848846680 Licenses and Permits 88230000 75755065 (12474935) 77772299 Taxes 14652040100 14709972807 57932707 7556712852 Fines Forfeits Judgments and Settlements 4117800 8773932 4656132 10192871 Interest and Dividends Net 53744700 60790502 7045802 96755032 Transfers In - - - 3230584 Miscellaneous Receipts 7506100 12204044 4697944 9178523

Total Revenues 16268606700 16377920343 109313643 9602688841

EXPENDITURES CURRENT OPERATING Salaries 579678900 533903674 45775226 463518647 Other Personal Services 184418800 168853792 15565008 178434171 Other Operating Expenditures 97523500 84325982 13197518 72283850 Operation of Motor Vehicles 5500000 4847937 652063 2585300 Risk Management 16085600 16085600 21327300 GampAState University System - - - 30000000 State Attorney-Slots 23188500 - 23188500 -Tax Collection Equalization 72500 - 72500 -PMW Lab Services 236000000 236000000 - 236000000 PMW Compliance System 29647600 29647600 - 28524598 TrDMSHR SVCSSTW Contract 5828400 - 5828400 5785000 Cardroom Tax Distribution 85500000 67702156 17797844 55541702 Compulsive Gambling Prevention 141337500 125960114 15377386 88470124 OPERATING CAPITAL OUTLAY 4283200 3877015 406185 2830286 Acquisition of Motor Vehicles 7885000 7885000 - 2870000 Assessment for Fingerprinting 65988000 29746050 36241950 38680327 Service Charge to General Revenue 370000000 293760648 76239352 334561292 Refunds 120000000 6209831 113790169 502671 Transfer to FDLE Slots Investigation 321759200 310000000 11759200 291580000 Transfers to Other Funds 17917534500 12439618141 5477916359 4975167341 Transfers to General Revenue 5340000000 4350000000 990000000 846632576

Total Expenditures 25552231200 18692337940 6859893260 7675295185

Excess (Deficiency) of Revenues Over (9283624500) (2314417597) 6969206903 1927393656 (Under) Expenditures

FUND BALANCE JULY 1 2007 - 3316419529 3316419529 1392872779

FUND BALANCE JUNE 30 2008 $ (9283624500) $ 1002001932 $ 10285626432 $ 3320266435 (1) (1)

(2) (1) Does not include budget of $ 45000000 for category 190000 Investments Actual expenditures for category 190000 were

closed into the investment account (2) An adjustment of $3846906 was made to the beginning fund balance due to adjustments made by the Department

of Financial Services The financial statements and notes are for informational purposes only

34

C

AR

DR

OO

M P

AR

I-MU

TUE

L A

ND

SLO

T S

TATU

TE M

ATR

IX

STATUTE TOPIC GREYHOUND JAI ALAI THOROUGHBRED HARNESS QUARTER HORSE

FEES

Daily License Fees On Live

On-track Handle

$80 per race 5500951(1)(a) $40 per game 5500951(1)(a) $100 per race 5500951(1)(a) $100 per race 5500951(1)(a) $100 per race 5500951(1)(a)

Daily License Fees On

Simulcast Handle

$80 per race but not to exceed $500 per day 5500951(1)(a)

$40 per game but not to exceed $500 per day 5500951(1)(a)

$100 per race but not to exceed $500 per day 5500951(1)(a)

$100 per race but not to exceed $500 per day 5500951(1)(a)

$100 per race but not to exceed $500 per day 5500951(1)(a)

Cardroom Table Fees

Annual fee for each facility is $1000 for each table to be operated at the cardroom 849086(5)(d)

Annual fee for each facility is $1000 for each table to be operated at the cardroom 849086(5)(d)

Annual fee for each facility is $1000 for each table to be operated at the cardroom 849086(5)(d)

Annual fee for each facility is $1000 for each table to be operated at the cardroom 849086(5)(d)

Annual fee for each facility is $1000 for each table to be operated at the cardroom 849086(5)(d)

TAXES

Tax On Admissions

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a)

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a)

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a)

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a)

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a)

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c)

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c)

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c)

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c)

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c)

15 of admission charge or 10 cents whichever is greater for entrance to the cardroom This tax only applies if a separate admission fee is charged for entry into the cardroom facility If a single admission fee is charged allowing entry to both or either the pari-mutuel facility and the cardroom facility the tax is payable only once and shall be payable pursuant to Chapter 550 849086(13)(b)

15 of admission charge or 10 cents whichever is greater for entrance to the cardroom This tax only applies if a separate admission fee is charged for entry into the cardroom facility If a single admission fee is charged allowing entry to both or either the pari-mutuel facility and the cardroom facility the tax is payable only once and shall be payable pursuant to Chapter 550 849086(13)(b)

15 of admission charge or 10 cents whichever is greater for entrance to the cardroom This tax only applies if a separate admission fee is charged for entry into the cardroom facility If a single admission fee is charged allowing entry to both or either the pari-mutuel facility and the cardroom facility the tax is payable only once and shall be payable pursuant to Chapter 550 849086(13)(b)

15 of admission charge or 10 cents whichever is greater for entrance to the cardroom This tax only applies if a separate admission fee is charged for entry into the cardroom facility If a single admission fee is charged allowing entry to both or either the pari-mutuel facility and the cardroom facility the tax is payable only once and shall be payable pursuant to Chapter 550 849086(13)(b)

15 of admission charge or 10 cents whichever is greater for entrance to the cardroom This tax only applies if a separate admission fee is charged for entry into the cardroom facility If a single admission fee is charged allowing entry to both or either the pari-mutuel facility and the cardroom facility the tax is payable only once and shall be payable pursuant to Chapter 550 849086(13)(b)

Tax On Cardroom Gross Receipts

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts 849086(13)(a)

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts 849086(13)(a)

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts 849086(13)(a)

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts 849086(13)(a)

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts 849086(13)(a)

This matrix represents a summary of 2007 Statutes Please refer to the cite noted by statutory topic for specific language governing pari-mutuel wagering

35

STATUTE TOPIC GREYHOUND JAI ALAI THOROUGHBRED HARNESS QUARTER HORSE

Tax On Live On-track Handle

55 of handle except for charity perfomances which is 76 of handle 5500951(3)(b)1

Effective July 1 2000 a permitholder may not be taxed at a higher rate than 2 5500951(3)(d)

05 of handle 55009515(2)(a) 05 of handle 55009512(2)(a) 1 of handle 5500951(3)(a)

Tax On Simulcast Handle

Allows permitholders to receive greyhound races from out-of-state and are subject to taxation under 5500951 and 55009511 5503551(4)

Allows permitholders to receive jai alai games from out-of-state and are subject to taxation under 5500951 and 55009511 5503551(4)

Allows permitholders to receive horse races from out-of-state and are subject to taxation under 5500951 55009512 and 55009515 5503551(3) through 5503551(3)(c)

Allows permitholders to receive horse races from out-of-state and are subject to taxation under 5500951 55009512 and 55009515 5503551(3) through 5503551(3)(c)

Allows permitholders to receive horse races from out-of-state and are subject to taxation under 5500951 55009512 and 55009515 5503551(3) through 5503551(3)(c)

Tax On Intertrack and Intertrack

Simulcast Handle

55 of intertack and intertrack simulcast handle except for the intertrack handle from charity performances at a guest track within the market area of the host the tax is 76

71 of intertrack and intertrack simulcast handle 5500951(3)(b)2 and 5500951(3)(c)1

2 of intertrack handle 5500951(3)(c)1

33 of intertrack handle 5500951(3)(c)1

2 of intertrack handle 5500951(3)(c)1

5500951(3)(b)1 and 5500951(3)(c)1

05 of intertrack and intertrack simulcast handle if the guest is located outside market area of host and within market area of thoroughbred track conducting a live meet 5500951(3)(c)1

39 of intertrack and intertrack simuclast handle for permitholders located in an area of the state where there are only 3 greyhound permitholders located in 3 contiguous counties 5500951(3)(c)2

39 of intertrack and intertrack simulcast handle for greyhound permitholders located in the same market area as specified in 550615(6) or (9) 5500951(3)(c)2

05 of intertrack and intertrack simulcast handle if the guest is located outside market area of host and within market area of thoroughbred track conducting a live meet 5500951(3)(c)1

33 of intertrack and intertrack simulcast handle if permitholder restricted from operating live on a year-round basis and tax paid on intertrack handle exceeds that paid during 9293 State Fiscal Year 55009511(3)(a)

61 of intertrack and intertrack simulcast handle for jai alai permitholders located in the market area as specified in 550615(6) or (9) until the tax paid on intertrack handle in the current state fiscal year exceeds that paid during 9293 State Fiscal Year then tax on handle is 23 5500951(3)(c)2

24 of intertrack simulcast handle 5500951(3)(c)1 and 55009515(5)

05 of intertrack and intertrack simulcast handle if host and guest are thoroughbred permitholders or if the guest is located outside market area of host and within market area of thoroughbred track conducting a live meet 5500951(3)(c)1

05 of intertrack simulcast handle if guest track is a thoroughbred track located more than 35 miles from host track 55009515(5)

15 of intertrack simulcast handle 5500951(3)(c)1

05 of intertrack and intertrack simulcast handle if the guest is located outside market area of host and within market area of thoroughbred track conducting a live meet 5500951(3)(c)1

24 of intertrack simulcast handle 5500951(3)(c)1 and 55009515(5)

05 of intertrack and intertrack simulcast handle if the guest is located outside market area of host and within market area of thoroughbred track conducting a live meet 5500951(3)(c)1

OUTS (ESCHEATS)

Live On-track Handle

Paid to the State of Florida 5501645(2) Paid to the State of Florida 5501645(2) Retained by permitholder 5502633(3) Paid to Florida Standardbred Breedersrsquo and Ownersrsquo Association (FSBOA) 55026165(1) and 5502633(2)(a)

Paid to Florida Quarter Horse Breedersrsquo and Owners Association (FQHBOA) 55026165(1) and 5502633(2)(b)

Escheats from Arabian races are paid to Florida Arabian Horse Racing Promotion Fund 5502633(2)(c)

This matrix represents a summary of 2007 Statutes Please refer to the cite noted by statutory topic for specific language governing pari-mutuel wagering

36

STATUTE TOPIC GREYHOUND JAI ALAI THOROUGHBRED HARNESS QUARTER HORSE

TAX CREDITS amp EXEMPTIONS

(excluding charity performances

unless otherwise

Tax exemption of $360000 per state fiscal year or $500000 for 3 permitholders that held a full live schedule in 1995 and closest to another state authorizing greyhound racing

A permitholder that has incurred tax on handle and admissions that exceeds its operating earnings is entitiled to credit the excess amount of taxes against its next ensuing meets 55009511(1)(b)

Permitholders are allowed a credit of up to 1 of the paid taxes for the previous taxable year The credit if taken is applied against taxes on live handle due for a taxable year under this section and

noted) 55009514(1) is paid directly to the Jockeys Guild by the permitholders 55009515(6)

Tax credit each state fiscal year equal to daily license fee on live races in previous state fiscal year 5500951(1)(a)

Allows each permitholder that cannot utilize the full amount of the tax exemption or daily license fee tax credit to transfer the unused portion to a greyhound permitholder acting as a host track for intertrack wagering 5500951(1)(b)

Tax credit each state fiscal year in an amount equal to the amount remitted in escheated tickets in prior state fiscal year 5501647

Tax credit each state fiscal year equal to 25 of amount remitted in escheated tickets in prior state fiscal year Funds equal to the tax credit shall be paid by the permitholder to the National Association of Jai Alai Frontons 5501646

$30000 per performance exemption if live handle during the preceding state fiscal year was less than $15 million This exemption applies to charity performances 55009511(2)(a)1

A permitholder conducting fewer than 100 performances in any calendar year shall pay to the state the same aggregate amount of daily license fees on live games admissions tax and tax on live handle as that paid during the most recent prior calendar year in which at least 100 live performances were conducted 55009511(4)

CHARITY PERFORMANCES

Maximum of 5 days 5500351(1)

Permitholders are allowed to conduct 1 additional day to be designated as ldquoGreyhound Adopt-A-Pet Day Proceeds are paid to bona fide organizations that promote the adoption of greyhounds 5501648(2)

Maximum of 5 days 5500351(1)

Permitholders are allowed to conduct 2 additional performances known as ldquoRetired Jai Alai Playersrsquo Charity Dayrdquo for a fund to benefit retired jai alai players 5500351(8)

Maximum of 5 days 5500351(1)

One additional scholarship day to tracks located in Hillsborough County for the benefit of Pasco-Hernando Community College 5500351(6)(a) and 5500351(6)(b)

Maximum of 5 days 5500351(1) Maximum of 5 days 5500351(1)

Permitholders shall pay from any source including charity performances not less than 10 of tax credit from escheated tickets to a bona fide greyhound adoption program 5501647

This matrix represents a summary of 2007 Statutes Please refer to the cite noted by statutory topic for specific language governing pari-mutuel wagering

37

STATUTE TOPIC STATUTE REFERENCE SUMMARY

FEES

Slot License Fee 551106(1)(a) FS Annual fee for each slot machine facility is $3 million paid with the initial license application and annuall thereafter on the anniversary date of the issuance of the initial license

Compulsive or Addictive Gambling Prevention Program Fee 551118(3) FS Annual fee for each slot machine facility is $250000 paid at the same time the annual

license fee is due and annual thereafter

TAXES

Tax on Slot Revenue 551106(2)(a) and 551006(3) FS

50 of slot machine revenues which is the total of all cash and property received by the slot machine licensee from the operation of slot machines less the amount of cash cash equivalents credits and prized paid to winners of slot machine gaming shall be remitted by 3 pm Wednesday for the preceeding week ending Sunday

FINES

Failure to Pay Slot Tax Fine 551106(4) FS Up to $10000 for each day tax payment is not remitted timely

Civil Fine 551107(11) FS The division may impose a civil fine of up to $5000 fpr each violation of this chapter or the rules of the division

False Statement Fine 551109(1) FS

Up to a $10000 fine or civil penalty for any person who knowingly makes or causes to be made or aids assists or procures another to make a false statement in any report disclosure application or any document required under Chapter 551 or any rule adopted under Chapter 551

Unauthorized Possession of Slot Machines Fine 551109(2) FS

Up to a $10000 administrative fine or civil penalty for any person who possesses a slot machine without the license required by Chapter 551 or who possesses a slot machine at any location other than at the slot machines licensees facility

PENALTIES

Slot Machine Licensee Civil Penalities 551117 FS Up to a $100000 civil penalty for each count or separate offense against the slot machine

licensee for violation of Chapter 551 or any rule adopted by the division

This matrix represents a summary of 2008 Statutes Please refer to the cite noted by statutory topic for specific language governing pari-mutuel wagering

38

  • Table of Contents 2007-2008pdf
  • Overview 2007-2008pdf
  • Division Overview 2007-2008 (2-4-09)pdf
    • THE DIVISION OF PARI-MUTUEL WAGERING
    • OFFICE OF AUDITING
    • OFFICE OF OPERATIONS
    • OFFICE OF REVENUE AND FINANCIAL ANALYSIS
      • Events Shaping 2007-2008pdf
        • Events Shaping the 20072008 RacingGaming Season in Florida
          • Fiscal Years Comparative Data 2007-2008pdf
            • Total Paid
            • Total
            • Pari-Mutuel
            • Handle
            • State Revenue
            • as a Percent
            • of Handle
              • PMW Graphs 2007-2008pdf
              • PMW Handle Statistics 20072008pdf
              • Guest Handle by Host 2007-2008pdf
              • Charity-scholarship 2007-2008pdf
                • RACING SCHOLARSHIP TRUST FUND
                • ABANDONED WINNING TICKETS
                  • Cardroom Statistics 2007-2008pdf
                    • Sheet1
                      • Cardroom Revenue 20072008pdf
                      • Slot Comparative Data 2007-2008 (12-15-08)pdf
                      • Slot Revenue Per Machine 0708pdf
                        • TOTAL LINE (3)
                          • Facilities Map with 21 cardrooms (As of 11-18-08)pdf
                          • Permitholder Contact amp Operating In 77th annual rpt (as of 12-24-08)pdf
                          • Promotional Programs for FL Horses 20072008docpdf
                          • Drug Positives Data 2007-2008pdf
                            • Sheet1
                              • State Revenue Summary 0708pdf
                                • 20062007
                                  • Financial Statements (Page 1) 20072008pdf
                                  • Financial Statements (Page 2) 20072008pdf
                                  • PMW Statute Matrix 2007-2008pdf
                                  • Slot Statute Matrix 2007-2008pdf
                                    • Sheet1
                                      • Events Shaping 2007-2008pdf
                                        • Events Shaping the 20072008 RacingGaming Season in Florida
                                          • Events Shaping 2007-2008pdf
                                            • Events Shaping the 20072008 RacingGaming Season in Florida
                                              • Division Overview 2007-2008 (2-23-09)pdf
                                                • THE DIVISION OF PARI-MUTUEL WAGERING
                                                • OFFICE OF AUDITING
                                                • OFFICE OF OPERATIONS
                                                • OFFICE OF REVENUE AND FINANCIAL ANALYSIS
Page 23: Florida Departmentof Busines Division of Pari-Mutuel ......jai alai games, and cardroom poker games. Additionally, slot machine gaming at pari-mutuel facilities is ... is intended

Ibull

CARDROOM COMPARATIVE DATA

During Fiscal Year 20072008 there were 21 licensed permitholders that operated a cardroom at their facility The number of cardroom tables increased from 469 in Fiscal Year 20062007 to 739 i n Fiscal Year 20072008 Cardroom gross receipts increased from $54208544 to $90863855 and as a result total state revenue increased from $5746355 in Fiscal Year 20062007 to $9961385 this fiscal year

Cardroom tax revenue is distributed 50 between the Pari-Mutuel Wagering Trust Fund and th e General Revenue Fund In accordance with Section 849086(13)(h) Florida Statutes one quarter o f the moneys deposited into the Pari-Mutuel Wagering Trust Fund must be distributed to counties an d municipalities that approved the cardroom In October 2008 the division distributed approximatel y $1135798 to the countiesmunicipalities

CARDROOM GROSS RECEIPTS AND TOTAL STATE REVENUE FISCAL YEARS 19981999 THROUGH 20072008

$0 $10 $20 $30 $40 $50 $60 $70 $80 $90

$100

Mill

ions

1998

1999

1999

2000

2000

2001

2001

2002

2002

2003

2003

2004

2004

2005

2005

2006

2006

2007

2007

2008

Cardroom Gross Receipts Total State Revenue

CARDROOM GROSS RECEIPTS AND STATE REVENUE SUMMARY

Fiscal Year Total Cardroom Gross Receipts

Gross Receipts Tax

Table Fees Collected

Total State Revenue (Gross Receipts Tax

plus Table Fees)

Total State Revenue as a

Percent of Gross Receipts

19981999 $4394499 $439351 $120500 $559851 1274 19992000 $3743212 $374321 $101500 $475821 1271 20002001 $3165525 $316552 $74500 $391052 1235 20012002 $2837775 $283778 $76000 $359778 1268 20022003 $2767231 $276723 $74500 $351223 1269 20032004 $18498426 $1849843 $250500 $2100343 1135 20042005 $38089764 $3808977 $238000 $4046977 1062 20052006 $44433359 $4443337 $264000 $4707337 1059 20062007 $54208544 $5420855 $325500 $5746355 1060 20072008 $90863855 $9086385 $875000 $9961385 1096

17

COMPONENTS OF CARDROOM REVENUE BY ASSOCIATION

scal Year 20072008Fi

Greyhound Racing Associations Daytona Beach Kennel Club Inc Derby Lane Ebro Dog Track Flagler Greyhound Track Jefferson County Kennel Club Inc Mardi Gras Racetrack and Gaming Center Melbourne Greyhound Park LLC Naples-Ft Myers Greyhound Track Orange Park Kennel Club Inc Palm Beach Kennel Club Sarasota Kennel Club Inc St Johns Greyhound Park Tampa Greyhound Track tal Greyhound PermitholdersTo

Jai Alai Permitholders DaniaSummersportFt Pierce Jai Alai Hamilton Jai Alai and Poker MiamiSummerJai Alai Ocala Jai Alai

Total Jai Alai Permitholders

Thoroughbred Racing Associations Gulfstream Park Racing Association Inc Tampa Bay Downs Inc tal Thoroughbred PermitholdersTo

Harness Racing Associations Isle Casino and Racing at Pompano Park

TAL FOR ALL PERMITHOLDERSTO

Tournament County Gross Gross Gross Table Fees Total Taxes

Municipality Receipts Receipts Receipts Tax Collected and Fees

Volusia 6398578 484861 688344 72000 760344 Pinellas 6061846 1609561 767141 50000 817141

Washington 3149083 74326 322341 22000 344341 Dade 4289859 40082 432994 18000 450994

Jefferson 1141104 50750 119185 22000 141185 Hallandale 2660545 41690 270223 40000 310223

Brevard 5032809 434380 546719 45000 591719 Lee 5695292 515065 621036 36000 657036

Town of Orange Park 1621387 10852 163224 80000 243224 Palm Beach 9211632 992646 1020428 68000 1088428

Sarasota 3938604 1624165 556277 32000 588277 St Johns 8104392 681412 878580 44000 922580

Hillsborough $2098756 291124 $238988 $22000 $260988 59403886 6850914 6625480 551000 7176480

Hallandale

1147983 244911 139289 26000 165289 St Lucie 921326 21501 94283 74000 168283 Hamilton 1846779 100570 194735 15000 209735

Dade 1330788 57541 138833 48000 186833 Marion 465574 7260 47283 56000 103283

5712450

431783 614423 219000 833423

Broward 3592724 252406 384513 25000 409513 Hillsborough 3299351 986607 428596 38000 466596

6892075 1239013 813109 63000 876109

Broward 9546654 787080 1033373 42000 1075373

$81555065 $9308790 $9086385 $875000 $9961385

(1) 18th of total gross receipts tax is distributed to counties or municipalities

Note Effective July 1 2007 the table fee collected is $1000 per table

18

SLOT COMPARATIVE DATA

Florida pari-mutuel facilities began slot machine operations in Broward County during the 20062007 Fiscal Year On January 29 2008 Miami-Dade County held a local referendum and passed slot machine gaming in their county

During Fiscal Year 20072008 the total amount wagered by patrons was $3023981126 Average daily revenue per slot machine was $182 Total net slot revenue was $241120630 In accordance with Section 551106(2)(a) Florida Statutes the tax rate on net slot machine revenue is 50 as a result the total taxes paid to the state was $120560316

bull Gulfstream Park Racing Association paid $19618764 in taxes representing 16 of the total taxes bull Mardi Gras Racetrack and Gaming Center paid $39550545 in taxes representing 33 of the total taxes and

bull Pompano Park Racing paid $61391007 in taxes representing 51 of the total taxes

Taxes paid on net slot machine revenue were accounted for by the division then immediately transferred to the Department of Educations Educational Enhancement Trust Fund

Gulfstream Operations Began 11152006

Mardi Gras Operations Began 12282006

Pompano Park Operations Began 04142007 TOTAL

FY 200607 FY 200708 FY 200607 FY 200708 FY 200607 FY 200708 FY 200607 FY 200708 Average Number of Machines 834 887 1150 1239 1500 1500 2281 3626 Number of Operating Days 228 366 185 366 78 366 228 366 Average Revenue per Machine $161 $121 $216 $174 $193 $224 $191 $182 Amount Wagered $322637778 $501200320 $517732918 $898612565 $273737770 $1624168241 $1114108466 $3023981126 Amount Won By Patrons $291991699 $458031144 $471834882 $816752882 $251151459 $1492832705 $1014978040 $2771616730

Promotional Credits $0 $3970805 $0 $2819819 $0 $4662829 $0 $11453454 30-Day Unclaimed Tickets $60109 $39156 $231437 $55817 $19988 $109307 $311533 $204280

Winnings withheld from Excluded Persons $0 $0 $0 $5408 $0 $0 $0 $5408 Net Slot Machine Revenue $30706188 $39237527 $46129473 $79101089 $22606298 $122782015 $99441960 $241120631

State Tax Revenue $15353094 $19618764 $23064737 $39550545 $11303149 $61391007 $49720980 $120560316 Permitholder Revenue $15353094 $19618764 $23064737 $39550545 $11303149 $61391007 $49720980 $120560316

FISCAL YEAR 20072008

NET SLOT MACHINE REVENUE PROMOTIONAL CREDITS AMOUNT WON BY PATRONS

Gulfstream $458031144

17

Pompano Park $1496832705

53 Mardi Gras

$816752882 30

Gulfstream $3970805

35

Mardi Gras $2819819

25

Pompano Park $4662829

40

Gulfstream $39237527

16

Mardi Gras $79101089

33

Pompano Park $122782015

51

19

I

_jl -

~ ------

--

__ T

- - -- --- -_IF ~

-

Daily Revenue per Machine Compared to Average Number of Machines For Fiscal Years 20062007 and 20072008

GULFSTREAM PARK RACING AND CASINO

$0 $50

$100 $150 $200 $250 $300 $350 $400 $450

Jul-0

6

Aug-06

Sep-06

Oct-06

Nov-06

Dec-06

Jan-07

Feb-07

Mar-07

Apr-07

May-07

Jun-07

Jul-0

7

Aug-07

Sep-07

Oct-07

Nov-07

Dec-07

Jan-08

Feb-08

Mar-08

Apr-08

May-08

Jun-08

Dai

ly R

even

ue p

er M

achi

ne

0 200 400 600 800 1000 1200 1400 1600 1800 2000

Ave

rage

Num

ber o

f Mac

hine

s

Revenue per Machine Machines

MARDI GRAS RACETRACK AND GAMING CENTER

ISLE CASINO AND RACING AT POMPANO PARK

$0 $50

$100 $150 $200 $250 $300 $350 $400 $450

Jul-0

6

Aug-06

Sep-06

Oct-06

Nov-06

Dec-06

Jan-07

Feb-07

Mar-07

Apr-07

May-07

Jun-07

Jul-0

7

Aug-07

Sep-07

Oct-07

Nov-07

Dec-07

Jan-08

Feb-08

Mar-08

Apr-08

May-08

Jun-08

Dai

ly R

even

ue p

er M

achi

ne

0 200 400 600 800 1000 1200 1400 1600 1800 2000

Ave

rage

Num

ber o

f Mac

hine

s

Revenue per Machine Machines

$0 $50

$100 $150 $200 $250 $300 $350 $400 $450

Jul-0

6

Aug-06

Sep-06

Oct-06

Nov-06

Dec-06

Jan-07

Feb-07

Mar-07

Apr-07

May-07

Jun-07

Jul-0

7

Aug-07

Sep-07

Oct-07

Nov-07

Dec-07

Jan-08

Feb-08

Mar-08

Apr-08

May-08

Jun-08

Dai

ly R

even

ue p

er M

achi

ne

0 200 400 600 800 1000 1200 1400 1600 1800 2000

Ave

rage

Num

ber o

f Mac

hine

s

Revenue per Machine Machines

ALL FACLITIES COMBINED

Dai

ly R

even

ue p

er M

achi

ne $450

$400 $350 $300 $250 $200 $150 $100

$50 $0

l-uJ6 6 6 6 6 7 7 7 7 7 70 -06

-0 -0 -0 -0 -0 -0 -0 -0 -07

-0 0 -g p t v c n b r r y n l- gu e c o e a e a p a u u uA S O N D J F M A JM J A

Revenue per Machine

7 8 807 7 7 7 8 8 8-0 -0 -0 -0 -0 -0 -0 -0 -08

-0p t v c n b r r y ne c o e a e a p a uS O N D J F M A M J

Machines

Ave

rage

Num

ber o

f Mac

hine

s 6000

5000

4000

3000

2000

1000

0

20

DA

TA B

Y A

SS

OC

IATI

ON

FA

CIL

ITY

Pari-Mutuel Facilities by Permit Type

Key

- 16 Greyhound Tracks

6 Jai-Alai Frontons

-0 0

-e

3 Thoroughbred Tracks

1 Harness Track

1 Limited lntertrack Wagering Permit (5506308 FS)

3 Division Regional Offices

21 Cardrooms

3 Slot Machine Gaming Facilities

middot1ton Jai Alai Ham1

P rce Jai Alai Fort 1e ____ ~

h Kennel Club Palm Beac

Dania I Summersport Jai Alai

Mardi Gras Racetrack Bet Miami

Gulfstream Park

Calder Tropical Park

J i Alai middot middot 1 Summer a M1am1

Flagler Greyhound

2008 October 01

21

GREYHOUND ASSOCIATIONS

Florida remains the leader in greyhound racing in the United States with 18 permitholders operating at 13 tracks throughout the state A total of 4479 performances including charity and scholarship performances were conducted during this past fiscal year a decrease of nine percent from the previous fiscal year

During Fiscal Year 20072008 handle wagered at live greyhound performances decreased by 12 percent Intertrack handle wagered on broadcasts of live Florida greyhound performances decreased by 12 percent Simulcast handle wagered on broadcasts of performances from outside the state decreased by 23 percent Intertrack simulcast handle wagered on broadcast of performances from outside the state increased by 12 percent Overall total handle decreased by 13 percent for the Florida greyhound industry

Total paid attendance decreased by 41 percent from the prior year The division reports only paid attendance and does not include free admissions or complimentary passes in its data Total greyhound revenue to the state decreased by 15 percent during Fiscal Year 20072008 The greyhound industry accounted for approximately 46 percent of Floridarsquos total revenue and 31 percent of total handle from pari-mutuel performances

Based on audits conducted by the division greyhound permitholders paid $29048989 in purses during Fiscal Year 20072008 which excludes stakes fees and sponsor contributions The races conducted during the past year by greyhound permitholders is shown in detail on the individual permitholder pages of this section

All of Floridarsquos greyhound permitholders actively sponsor greyhound adoption programs Many of the statersquos greyhound tracks provide for on-site adoption booths animal welfare funding advertising special events and public information Florida Statutes provide that greyhound permitholders receive credits applicable against taxes in an amount equal to the uncashed tickets remitted to the state in the prior fiscal year Each permitholder is required to pay an amount equal to 10 percent of the amount of the credit received to any bona fide organization which promotes or encourages greyhound adoptions During Fiscal Year 20072008 total contributions provided to greyhound adoption units amounted to $201949 which exceeded the minimum statutory requirement

Total Performances 4479 Total Paid Attendance 1006115

Total Racing Days 3514 Total Admission Tax $67344

Bet Miami Greyhounds Broward County

See Mardi Gras Racetrack and Gaming Centers contact information for detail

Meet Period 7012007 to 12312007 and 6012008 to 06302008 at Mardi Gras Racing Results Performances 140 Paid Attendance Racing Days 140 Total Admission Tax Purses Paid $1615540

0 $0

Daytona Beach Kennel Club Inc Volusia County

Website wwwdaytonagreyhoundcom Mailing Address P O Box 11470 Daytona Beach Florida 32120 Street Address 960 South Williamson Road Daytona Beach Florida 32114 Meet Period 7012007 to 6302008 Racing ResultsPerformances 410 Paid Attendance Racing Days 312 Total Admission Tax Purses Paid $1660136

Telephone 3862526484 Fax 3862524808

147081 $507

22

Website Mailing Address Street Address

Meet Period

Racing ResultsPerformances Racing Days Purses Paid

Derby Lane St Petersburg Kennel Club Inc

Pinellas County

wwwderbylanecom P O Box 22099 St Petersburg Florida 33742-2099 10490 Gandy Boulevard St Petersburg Florida 33702-2395

7012007 to 8182007 and 1012008 to 6302008

292 Paid Attendance 198 Total Admission Tax

$3344976

Telephone Fax

3446 $0

7278123235 7278123305

Website MailingStreet Address

Meet Period

Racing ResultsPerformances Racing Days Purses Paid

Ebro Dog Track Washington County Kennel Club Inc

Washington County

wwwebrogreyhoundparkcom 6558 Dog Track Road Ebro Florida 32437

7022007 to 12012007 and 152008 to 6302008

262 Paid Attendance 214 Total Admission Tax

$665281

Telephone Fax

32953 $5720

8502343943 8505354442

Website Mailing Address Street Address

Meet Period

Racing ResultsPerformances Racing Days Purses Paid

Flagler Greyhound Track West Flagler Associates Ltd

Dade County

wwwflaglerdogscom P O Box 350940 Miami Florida 33135-0940 401 NW 38th Court Miami Florida 33126

7012007 to 6302008

361 Paid Attendance 362 Total Admission Tax

$1934808

Telephone Fax

0 $0

3056493000 3056314525

Website Mailing Address Street Address Meet Period Racing Results Performances Racing Days Purses Paid

Jacksonville Kennel Club Inc Duval County

wwwjaxkennelcom P O Box 959 Orange Park Florida 32067-0959 1440 North McDuff Avenue Florida 32205 7012007 to 9032007 and 5282008 to 6302008 at Orange Park

115 Paid Attendance 86 Total Admission Tax

$1413236

Telephone Fax

26204 $0

9046460001 9046460420

Website Mailing Address Street Address

Meet Period

Racing Results Performances Racing Days Purses Paid

Jefferson County Kennel Club Inc Jefferson County

wwwjckcgreyhoundscom P O Box 400 Monticello Florida 32345 3079 North Jefferson Street Monticello Florida 32344

7022007 to 9082007 and 5282008 to 6302008

223 Paid Attendance 223 Total Admission Tax

$576563

Telephone Fax

27160 $2728

8509972561 8509973871

23

Website Mailing Address Street Address

Meet Period

Racing Results Performances Racing Days Purses Paid

Mardi Gras Racetrack and Gaming Center Hartman amp Tyner Inc

Broward County

wwwplaymardigrascom P O Box 2007 Hollywood Florida 33022 831 North Federal Highway Hallandale Beach Florida 33009

1012008 to 5312008

152 Paid Attendance 152 Total Admission Tax

$1597917

Telephone Fax

0 $0

9549243200 9549243143

Website MailingStreet Address Meet Period Racing Results Performances Racing Days Purses Paid

Melbourne Greyhound Park LLC Brevard County

wwwmelbournegreyhoundparkcom 1100 North Wickham Road Melbourne Florida 32935

12262007 to 4262008

107 Paid Attendance 71 Total Admission Tax

$422370

Telephone Fax

21157 $399

3212599800 3212593437

Website Mailing Address Street Address Meet Period Racing Results Performances Racing Days Purses Paid

Naples-Ft Myers Greyhound Track Bonita-Fort Myers Corporation

Lee County wwwnaplesfortmyersdogscom P O Box 2567 Bonita Springs Florida 34133-2567 10601 Bonita Beach Road SW Bonita Springs Florida 34135 7012007 to 6302008

410 Paid Attendance 326 Total Admission Tax

$2298746

Telephone Fax

255495 $37445

2399922411 2399479244

Website Mailing Address Street Address Meet Period Racing Results Performances Racing Days Purses Paid

Orange Park Kennel Club Inc Clay County

wwwjaxkennelcom P O Box 959 Orange Park Florida 32067-0959 455 Park Avenue Orange Park Florida 32073 12052007 to 3102008

112 Paid Attendance 84 Total Admission Tax

$1252565

Telephone Fax

24563 $0

9046460001 9046460420

Website MailingStreet Address Meet Period Racing Results Performances Racing Days Purses Paid

Palm Beach Kennel Club Investment Corporation of Palm Beach

Palm Beach County wwwpbkennelclubcom 1111 North Congress Avenue West Palm Beach Florida 33409-6317 7012007 to 6302008

466 Paid Attendance 363 Total Admission Tax

$4821349

Telephone Fax

220086 $12853

5616832222 5614711298

Website Mailing Address Street Address Meet Period Racing ResultsPerformances Racing Days Purses Paid

Pensacola Greyhound Track Inc Escambia County

wwwpensacolagreyhoundparkcom P O Box 12824 Pensacola Florida 32591-2824 951 Dog Track Road Pensacola Florida 32506-8236 7012007 to 6292008

212 Paid Attendance 165 Total Admission Tax

$725502

Telephone Fax

0 $0

8504558595 8504538883

24

Penn Sanford LLC dba Sanford-Orlando Kennel Club Seminole County

See SOKC LLCs contact information for detail Meet Period 7012007 to 6292008

Racing ResultsPerformances 217 Paid Attendance Racing Days 141 Total Admission Tax Purses Paid $784903

32228 $3867

SOKC LLC dba Sanford-Orlando Kennel Club Seminole County

Website wwwfloridagreyhoundracingcom Mailing Address P O Box 50280 Longwood Florida 32752 Street Address 301 Dog Track Road Longwood Florida 32750 Meet Period 11012007 to 5022008 Racing ResultsPerformances 229 Paid Attendance Racing Days 152 Total Admission Tax Purses Paid $838829

TelephoneFax

41031 $0

4078311600 4078313997

Sarasota Kennel Club Inc Sarasota County

Website wwwsarasotakennelclubcom MailingStreet Address 5400 Bradenton Road Sarasota Florida 34234 Meet Period 7022007 to 5032008 Racing ResultsPerformances 352 Paid Attendance Racing Days 219 Total Admission Tax Purses Paid $1399180

TelephoneFax

145858 $3692

9413557744 9413512207

St Johns Greyhound Park Bayard Raceways Inc

St Johns County Website wwwjaxkennelcom Mailing Address P O Box 959 Orange Park Florida 32067-0959 Street Address 6322 Racetrack Road Jacksonville Florida 32259 Meet Period 9052007 to 12032007 and 3122008 to 5262008 at Orange Park Racing ResultsPerformances 192 Paid Attendance Racing Days 143 Total Admission Tax Purses Paid $1900576

Telephone Fax

28853 $133

9046460001 9046460420

Tampa Greyhound Track Associated Outdoor Clubs Inc

Hillsborough County Website wwwtampadogscom Mailing Address P O Box 8096 Tampa Florida 33674-8096 Street Address 8300 North Nebraska Avenue Tampa Florida 33604 Meet Period 7012007 to 8192007 and (8202007 to 12312007 at Derby Lane) Racing ResultsPerformances 227 Paid Attendance Racing Days 163 Total Admission Tax Purses Paid $1796512

Telephone Fax

0 $0

8139324313 8139325048

25

JAI ALAI FRONTON ASSOCIATIONS

Florida was the first state in the nation to conduct jai alai performances with the first fronton being built in 1926 There are currently eight jai alai permitholders operating at six frontons throughout Florida In fact Florida is now the only state where jai alai games are conducted A total of 1094 regular performances including charity and scholarship performances were conducted during this past fiscal year a decrease of 20 percent from the previous fiscal year

During Fiscal Year 20072008 handle wagered at live jai alai performances decreased by 19 percent Intertrack handle wagered on broadcasts of live Florida jai alai performances decreased by 13 percent There are no longer any other states that conduct jai alai therefore there was no simulcast or intertrack simulcast handle Total handle declined by 16 percent for the Florida jai alai industry

Revenue to the state decreased by three percent during Fiscal Year 20072008 The jai alai industry accounted for approximately two percent of Floridarsquos total revenue and five percent of total handle from pari-mutuel performances Permitholders reported paying $7755267 in playersrsquo awards

Total paid attendance decreased by 52 percent from the prior year The division reports only paid attendance and does not include free admissions or complimentary passes in its data

Total Performances 1094 Total Paid Attendance 160960 Total Gaming Days 833 Total Admission Tax $0

Dania Jai Alai A Divison of the Aragon Group

A Boyd Gaming Company Broward County

Website wwwdania-jai-alaicom Mailing Address P O Box 96 Dania Beach Florida 33004 TelephoneStreet Address 301 East Dania Beach Boulevard Dania Beach Florida 33004 Fax Meet Period 12012007 to 6292008 Gaming ResultsPerformances 240 Paid Attendance 0 Racing Days 180 Total Admission Tax $0 Players Awards Paid $1751505

9549272841 9549209095

Ft Pierce Jai Alai Florida Gaming Centers Inc

St Lucie County Website wwwfla-gamingcom TelephoneMailingStreet Address 1750 South Kings Highway Ft Pierce Florida 34945-3099 Fax Meet Period 4042008 to 5312008 Miscellaneous Revenue to State $34919 (See Section 5509511(4) Florida Statutes for detail) Gaming ResultsPerformances 44 Paid Attendance 0 Racing Days 35 Total Admission Tax $0 Players Awards Paid $150000

7724647500 7724640099

Hamilton Jai Alai and Poker Richmond Entertainment Inc

Hamilton County Website wwwhamiltondownsjaialaicom TelephoneMailingStreet Address 6968 US Highway 129 South Jasper Florida 32052 Fax Meet Period 7012007 to 10252007 Gaming ResultsPerformances 100 Paid Attendance 9220 Racing Days 100 Total Admission Tax $0 Players Awards Paid $205191

3866380011 3866380033

26

Miami Jai Alai Florida Gaming Centers Inc

Dade County

Website wwwfla-gamingcom Telephone MailingStreet Address 3500 NW 37th Avenue Miami Florida 33142 Fax Meet Period 11012007 to 5072008

Gaming Results Performances 216 Paid Attendance 23568 Racing Days 162 Total Admission Tax $0 Players Awards Paid $1986750

3056336400 3056347013

Ocala Jai Alai Second Chance Jai Alai LLC

Marion County

Website wwwocalajaialaicom Mailing Address P O Box 580 Orange Lake Florida 32681 Telephone Street Address 4601 NW Highway 318 Reddick Florida 32686 Fax Meet Period 4032008 to 4302008 Miscellaneous Revenue to State $15733 (See Section 5509511(4) Florida Statutes for detail)

Gaming Results Performances 40 Paid Attendance 0 Racing Days 20 Total Admission Tax $0 Players Awards Paid $102869

3525912345 3525913402

Orlando-Seminole Jai Alai Florida Jai Alai Inc Seminole County

Website wwworlandojaialaicom Mailing Address P O Box 300107 Fern Park Florida 32730 Telephone Street Address 6405 South Highway 17-92 Fern Park Florida 32730 Fax Meet Period 1012008 to 3302008 Miscellaneous Revenue to State $44200 (See Section 5509511(4) Florida Statutes for detail)

Gaming Results Performances 81 Paid Attendance 18578 Racing Days 55 Total Admission Tax $0 Players Awards Paid $303775

4073396221 4078314689

Summer Jai Alai Dade County

See Miami Jai Alais contact information for detail Meet Period 7012007 to 10312007 and 5082008 to 6302008 at Miami Jai Alai

Gaming Results Performances 202 Paid Attendance 72605 Racing Days 152 Total Admission Tax $0 Players Awards Paid $1986750

Summersport Enterprises Ltd A Boyd Gaming Company

Broward County

See Dania Jai Alais contact information for detail Meet Period 7012007 to 11302007 at Dania Jai Alai

Gaming Results Performances 171 Paid Attendance 36989 Racing Days 129 Total Admission Tax $0 Players Awards Paid $1268427

27

THOROUGHBRED ASSOCIATIONS

Florida continues to be a premier thoroughbred racing state with four permitholders operating at three tracks located in Central and South Florida A total of 349 regular performances including charity and scholarship performances were conducted during this past fiscal year which reflects no change from the previous fiscal year

During Fiscal Year 20072008 handle on live thoroughbred performances decreased 23 percent and intertrack handle wagered increased eight percent Simulcast handle wagered on broadcasts of performances from outside the state decreased by 26 percent while intertrack simulcast handle increased by seven percent Overall total handle declined by six percent for the Florida thoroughbred industry

Total revenue to the state during Fiscal Year 20072008 decreased six percent from the prior year The thoroughbred industry accounted for approximately 46 percent of Floridarsquos total revenue and 58 percent of total handle from pari-mutuel performances

Total paid attendance decreased by 20 percent from the prior year The division reports only paid attendance and does not include free admissions or complimentary passes in its data

Total Performances 349 Total Paid Attendance 252673 Total Racing Days 352 Total Admission Tax $53505

Calder Race Course Inc Dade County

Website wwwcalderracecoursecom Mailing Address P O Box 1808 Miami Florida 33055-0808 Street Address 2101 NW 27th Avenue Miami Florida 33056

Meet Period 7012007 to 10142007 and 4252008 to 6302008 Racing ResultsPerformances 109 Paid Attendance Racing Days 109 Total Admission Tax Purses Paid $27295808

Telephone Fax

74495 $15588

3056251311 3056202569

Gulfstream Park Racing Association Inc Broward County

Website wwwcasinoatgulfstreamcomhomehtml MailingStreet Address 901 South Federal Highway Hallandale Beach Florida 33009 Meet Period 1032008 to 4202008 Racing ResultsPerformances 86 Paid Attendance Racing Days 89 Total Admission Tax Purses Paid $30309087

Telephone Fax

0 $0

9544547000 9544546479

Tampa Bay Downs Inc Hillsborough County

Website wwwtampabaydownscom Mailing Address P O Box 2007 Oldsmar Florida 34677 Street Address 11225 Race Track Road Tampa Florida 33626 Meet Period 12082007 to 5042008 Racing ResultsPerformances 94 Paid Attendance Racing Days 94 Total Admission Tax Purses Paid $15474950

Telephone Fax

139683 $30326

8138554401 8132611961

Tropical Park Inc Dade County

See Calders contact information for detail Meet Period 10152007 to 1022008 at Calder Race Course Racing ResultsPerformances 60 Paid Attendance Racing Days 60 Total Admission Tax Purses Paid $12330361

38495 $7591

28

29

HARNESS ASSOCIATIONS

Pompano Park is the only permitholder currently conducting harness horse racing performances in the State of Florida A total of 158 regular performances including charity and scholarship performances were conducted during this past fiscal year a decrease of nine percent from the previous fiscal year

During Fiscal Year 20072008 handle wagered at live harness performances decreased by 12 percent Intertrack handle wagered on broadcasts of live Florida harness performances decreased by 15 percent Simulcast handle wagered on broadcasts of performances from outside the state decreased by 13 percent while intertrack simulcast handle decreased by 13 percent Overall total handle decreased by 13 percent for the Florida harness industry

Total revenue to the state during Fiscal Year 20072008 decreased by nine percent from the prior year The harness industry accounted for approximately six percent of Floridarsquos total revenue and six percent of total handle from pari-mutuel performances

The division reports only paid attendance and does not include free admissions or complimentary passes in its data

Total Performances 158 Total Paid Attendance 0

Total Racing Days 158 Total Admission Tax $0

Isle Casino and Racing at Pompano Park PPI Inc

Broward County

Website wwwtheislepompanoparkcomhomephp Telephone 9549722000 MailingStreet Address 1800 SW Third Street Pompano Beach Florida 33069 Fax 9549780377 Meet Period 7012007 to 6302008

Racing ResultsPerformances 158 Paid Attendance 0 Racing Days 158 Total Admission Tax $0 Purses Paid $12739946

SUMMARY

PARI-MUTUEL INDUSTRY

During Fiscal Year 20072008 the total handle wagered for all classes exceeded $13 billion a decrease of nine percent from the prior fiscal year Total pari-mutuel performances including charity and scholarship performances conducted during Fiscal Year 20072008 decreased by 10 percent from the previous fiscal year

The state realized revenue from regular performances of approximately $25 million a decrease of seven percent from the prior fiscal year Of the $25 million collected greyhound permitholders accounted for 46 percent thoroughbreds for 46 percent harness for 6 percent and jai alai for 2 percent

Total paid attendance decreased 40 percent from the prior year The division reports only paid attendance and does not include free admission or complimentary passes in its data

HORSE RACING

Promotional Programs for Florida-Bred Horses

Florida breeder promotions and award programs are administered by private breeders and owners associations organized to promote ownership and breeding of race horses in the State of Florida Each association conducts its own campaign to enhance the horse breeding industry in the state and provides breeders and owners awards of up to 20 percent of announced gross purses The Florida Standardbred Breeders and Owners Association is funded by the breaks and uncashed tickets from live performances and one percent of the intertrack handle The Quarter Horse Breeders Association is funded by the breaks and the uncashed tickets from live races and one percent of the live and intertrack handle The Florida Thoroughbred Breeders and Ownersrsquo Association awards program is funded by 0955 percent of the live simulcast and intertrack handle as well as 3475 percent of the gross revenue from out-of-state wagers on Florida races

To date the Florida thoroughbred breeding industry has produced 45 national champions including Skip Away the 1998 North American Horse of the Year and Affirmed the last horse to have won the Triple Crown (1978) In 2005 Florida-bred ldquoAfleet Alexrdquo captured two-thirds of the Triple Crown winning the Preakness Stakes (G1) and Belmont Stakes (G1) The industry boasts 110 Florida-bred millionaires 19 classic winners (Kentucky Derby Preakness Stakes and Belmont Stakes) and 20 Breeders Cup Day champions

The Florida Thoroughbred Breedersrsquo and Ownersrsquo Association funds the Florida-bred Stakes Program which is implemented at Floridas thoroughbred racetracks In addition Florida-breds won 346 stakes races including 68 graded stakes and earned more than $41 million in stakes purses Florida-breds banked in excess of $194 million in total North American purse money Through a percentage of pari-mutuel handle Florida thoroughbred permitholders contributed $9542882 to the Florida Thoroughbred Breedersrsquo and Ownersrsquo Association during Fiscal Year 20072008 The FTBOA paid out $5941304 in Breedersrsquo Awards $567000 in Stallion Ownersrsquo Awards and $2112650 through the Florida-bred Stakes Program The Florida-bred Stakes Program includes ldquoThe Sunshine Millionsrdquo at Gulfstream Park ldquoThe Florida Millionrdquo at Calder Race CourseTropical Park ldquoFlorida Cup Dayrdquo at Tampa Bay Downs and additional funds for supplements to Florida-bred Preferred Stakes Races during the CalderTropical and Tampa Bay Downsrsquo meets

The Florida Standardbred Breeders and Owners Association a non-profit organization and the recognized representative of horsemen in the state of Florida is the designated association for the allocation and distribution of funds for Florida-bred Standardbred racing Promotional activities include providing breeder and stallion awards for eligible Florida-bred horses during Pompano Parks 20072008 meet as well as awards for Florida Breeders Stakes races A series of races and awards were also provided for two and three-year-old standardbreds to prepare for the winter meet at Pompano Park The total amount of funds collected and distributed to the Florida Standardbred horsemen throughout the year exceeded $1600000

Note Promotional program information is provided by respective Breeders and Owners Associations

30

UNIVERSITY OF FLORIDA COLLEGE OF VETERINARY MEDICINE RACING LABORATORY

The University of Florida College of Veterinary Medicine Racing Laboratory detects and identifies any drug medication stimulant depressant hypnotic local anesthetic or drug-masking agent prohibited in the blood urine or other bodily fluids of racing horses and greyhounds collected by the Division

During Fiscal Year 20072008 the laboratory received and processed 82763 samples that resulted in 537014 analyses The vigilant monitoring of samples by the laboratory serves to deter the illegal use of drugs in racing animals in Florida

Horse UrineBlood Greyhound Urine 1 Investigative Samples Received 18509 64254 3

2Samples Analyzed 18573 29320 3 Number of Analyses 293371 243643 7 Positives 102 46 NA

1 Quantity Not Sufficient For Testing (QNS) 34798 (542) 2 The Samples Analyzed number for horses is larger than the Samples Received number due to the carryover of samples received in June 2007 that are analyzed in July of the next fiscal year

DRUG POSITIVES FOR FISCAL YEAR 20072008

Types of Positives (ARCI Drug Class) Horse Greyhound Acepromazine Metabolite (3) 12 0 Acepromazine Metabolites (3) Butorphanol (3) 1 0 Albuterol (3) 2 0 Aminorex Levamisole Levamisole metabolite 0 1 Benzoylecgonine (1) 1 8 Butorphanol (3) 3 0 Caffeine (2)Theophylline (3) 2 0 Caffeine (2) Theophylline (3) Butorphanol (3) 1 0 Caffeine (2)Theophylline (3) Theobromine (4) 5 0 Cimetidine (5) 4 0 Clenbuterol (3) 9 0 Dimethyl Sulfoxide (5) 5 9 Gamma-Hydroxphenylbutazone (NA) 0 9 Gamma-Hydroxphenylbutazone (NA) Phenylbutazone (NA) Oxyphenbutazone (4) 0 3 Glycopyrrolate (3) 5 0 Ipratropium (3) 2 0 Lidocaine (2) 0 1 Lidocaine (2) 3-Hydroxylidocaine Monoethyl-glycinesylidine 1 0 Lidocaine (2) 3amp4-Hydroxylidocaine Monoethyl-glycinesylidine 0 1 Methocarbamol (4) 0 1 Methocarbamol (4) Guaifenesin (4) 2 0 Naproxen (4) 1 0 Oxilofrine 4 0 Pentoxifylline (4) 1 0 Phenylbutazone (NA)Oxyphenbutazone (4) 37 1 Procaine (3) 0 5 Ranitidine (5) 4 0 Theobromine (4) 0 7 TOTALS 102 46

Class (1) Drugs that have the highest potential to affect performance and have no generally accepted medical use in the racing animal

Class (2) Drugs that have a high potential to affect performance but less of a potential than drugs in Class I Class (3) Drugs that may or may not have generally accepted medical use in the racing animal but the pharmacology of which

suggests less potential to affect performance than drugs in Class 2

Class (4) Includes therapeutic medications that would be expected to have less potential to affect performance than those in Class 3 Class (5) Includes therapeutic medications for which concentration limits have been established by the racing jurisdictions as well as

certain miscellaneous agents and other medications as determined by the regulatory bodies

31

FIN

AN

CIA

L S

TATE

ME

NTS

DIVISION OF PARI-MUTUEL WAGERING SUMMARY OF STATE REVENUE FROM PARI-MUTUEL CARDROOM

AND SLOT ACTIVITIES FISCAL YEAR 20072008

State Revenue From Regular Performances Tax on Attendance $ 116982 Daily License Fees 3882120 Tax on Handle 19110317

State Revenue From Pari-Mutuel Performances $ 23109419

Other State Revenue Occupational Licenses $ 627372 Fingerprint Fees 281045 Escheated Tickets From Greyhound and Jai Alai (1) 1470310 Racing Scholarship Funds (1) 3303 PMW Trust Fund - Drug Fines 25975 Miscellaneous Revenue 104013 General Revenue Fund - Other Fines 36290

Other State Revenue $ 2548308

Total Pari-Mutuel State Revenue $ 25657727

State Revenue From Cardrooms Table Fees $ 875000 Gross Receipts(2) 9086385 Occupational Licenses 131741

Total State Revenue From Cardrooms $ 10093126

State Revenue From Slots CompulsiveAddictive Gambling Fee $ 750000 Facility License Fee 9000000 Slot Taxes(3)(4) 122891732 Fingerprint Fees 9678 Occupational Licenses 309920 Miscellaneous Revenue 4561 Miscellaneous Fines 60000

Total State Revenue From Slots $ 133025891

Total State Revenue Generated(5) $ 168776744

(1) Escheated tickets from greyhound racing and jai alai gaming and Racing Scholarship Funds are distributed to the Department of Education

(2) One-half of cardroom gross receipts is deposited into General Revenue (3) Slot taxes are distributed to the Department of Education (4) Pompano Park has requested a refund of $23 million for overpayment of Slot taxes for Fiscal

Year 20072008 Refund has been requested and will be processed by the Department of Education in Fiscal Year 20082009

(5) Total revenue and components thereof generated is on the accrual basis of accounting Total revenue and components thereof as as shown in the financial statements on page 34 is on the cash basis of accounting

32

DEPARTMENT OF BUSINESS amp PROFESSIONAL REGULATION DIVISION OF PARI-MUTUEL WAGERING

BALANCE SHEET SPECIAL REVENUE FUND

FOR FISCAL YEAR ENDED JUNE 30 2008

ASSETS2008 2007

Cash Cash with State Treasurer Investments at cost Accounts receivable Allowance for uncollectibles Interest receivable Due from state funds

$ 8782450 130253048 614648452 370224565

(47367) 3214765

11039242

$ 12865700222813082

2974720047251866437

(403691)75307163230584

TOTAL ASSETS $ 1138115155 $ 3472622875

LIABILITIES amp FUND EQUITY Liabilities Accounts payable Accrued salaries Due to other funds Due to other state agencies Due to general revenue Compensated Absences Deferred revenues

$ 31462691 5343391

19860800 6908508

72185753 352080

-

$ 2451476432118280

5007001118617783905919

130600-

Total Liabilities 136113223 152356440

Fund Equity Unreserved 1002001932 3320266435

Total Fund Equity 1002001932 3320266435

TOTAL LIABILITIES amp FUND EQUITY $ 1138115155 $ 3472622875

The financial statements and notes are for informational purposes only

33

DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION DIVISION OF PARI-MUTUEL WAGERING

STATEMENT OF REVENUES EXPENDITURES amp CHANGES IN FUND BALANCE - BUDGET amp ACTUAL SPECIAL REVENUE FUND

FOR FISCAL YEAR ENDED JUNE 30 2008

FINAL 2008 2007 BUDGET ACTUAL VARIANCE ACTUAL

REVENUES Fees Charges Commissions and Sales $ 1462968000 $ 1510423993 $ 47455993 $ 1848846680 Licenses and Permits 88230000 75755065 (12474935) 77772299 Taxes 14652040100 14709972807 57932707 7556712852 Fines Forfeits Judgments and Settlements 4117800 8773932 4656132 10192871 Interest and Dividends Net 53744700 60790502 7045802 96755032 Transfers In - - - 3230584 Miscellaneous Receipts 7506100 12204044 4697944 9178523

Total Revenues 16268606700 16377920343 109313643 9602688841

EXPENDITURES CURRENT OPERATING Salaries 579678900 533903674 45775226 463518647 Other Personal Services 184418800 168853792 15565008 178434171 Other Operating Expenditures 97523500 84325982 13197518 72283850 Operation of Motor Vehicles 5500000 4847937 652063 2585300 Risk Management 16085600 16085600 21327300 GampAState University System - - - 30000000 State Attorney-Slots 23188500 - 23188500 -Tax Collection Equalization 72500 - 72500 -PMW Lab Services 236000000 236000000 - 236000000 PMW Compliance System 29647600 29647600 - 28524598 TrDMSHR SVCSSTW Contract 5828400 - 5828400 5785000 Cardroom Tax Distribution 85500000 67702156 17797844 55541702 Compulsive Gambling Prevention 141337500 125960114 15377386 88470124 OPERATING CAPITAL OUTLAY 4283200 3877015 406185 2830286 Acquisition of Motor Vehicles 7885000 7885000 - 2870000 Assessment for Fingerprinting 65988000 29746050 36241950 38680327 Service Charge to General Revenue 370000000 293760648 76239352 334561292 Refunds 120000000 6209831 113790169 502671 Transfer to FDLE Slots Investigation 321759200 310000000 11759200 291580000 Transfers to Other Funds 17917534500 12439618141 5477916359 4975167341 Transfers to General Revenue 5340000000 4350000000 990000000 846632576

Total Expenditures 25552231200 18692337940 6859893260 7675295185

Excess (Deficiency) of Revenues Over (9283624500) (2314417597) 6969206903 1927393656 (Under) Expenditures

FUND BALANCE JULY 1 2007 - 3316419529 3316419529 1392872779

FUND BALANCE JUNE 30 2008 $ (9283624500) $ 1002001932 $ 10285626432 $ 3320266435 (1) (1)

(2) (1) Does not include budget of $ 45000000 for category 190000 Investments Actual expenditures for category 190000 were

closed into the investment account (2) An adjustment of $3846906 was made to the beginning fund balance due to adjustments made by the Department

of Financial Services The financial statements and notes are for informational purposes only

34

C

AR

DR

OO

M P

AR

I-MU

TUE

L A

ND

SLO

T S

TATU

TE M

ATR

IX

STATUTE TOPIC GREYHOUND JAI ALAI THOROUGHBRED HARNESS QUARTER HORSE

FEES

Daily License Fees On Live

On-track Handle

$80 per race 5500951(1)(a) $40 per game 5500951(1)(a) $100 per race 5500951(1)(a) $100 per race 5500951(1)(a) $100 per race 5500951(1)(a)

Daily License Fees On

Simulcast Handle

$80 per race but not to exceed $500 per day 5500951(1)(a)

$40 per game but not to exceed $500 per day 5500951(1)(a)

$100 per race but not to exceed $500 per day 5500951(1)(a)

$100 per race but not to exceed $500 per day 5500951(1)(a)

$100 per race but not to exceed $500 per day 5500951(1)(a)

Cardroom Table Fees

Annual fee for each facility is $1000 for each table to be operated at the cardroom 849086(5)(d)

Annual fee for each facility is $1000 for each table to be operated at the cardroom 849086(5)(d)

Annual fee for each facility is $1000 for each table to be operated at the cardroom 849086(5)(d)

Annual fee for each facility is $1000 for each table to be operated at the cardroom 849086(5)(d)

Annual fee for each facility is $1000 for each table to be operated at the cardroom 849086(5)(d)

TAXES

Tax On Admissions

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a)

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a)

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a)

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a)

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a)

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c)

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c)

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c)

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c)

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c)

15 of admission charge or 10 cents whichever is greater for entrance to the cardroom This tax only applies if a separate admission fee is charged for entry into the cardroom facility If a single admission fee is charged allowing entry to both or either the pari-mutuel facility and the cardroom facility the tax is payable only once and shall be payable pursuant to Chapter 550 849086(13)(b)

15 of admission charge or 10 cents whichever is greater for entrance to the cardroom This tax only applies if a separate admission fee is charged for entry into the cardroom facility If a single admission fee is charged allowing entry to both or either the pari-mutuel facility and the cardroom facility the tax is payable only once and shall be payable pursuant to Chapter 550 849086(13)(b)

15 of admission charge or 10 cents whichever is greater for entrance to the cardroom This tax only applies if a separate admission fee is charged for entry into the cardroom facility If a single admission fee is charged allowing entry to both or either the pari-mutuel facility and the cardroom facility the tax is payable only once and shall be payable pursuant to Chapter 550 849086(13)(b)

15 of admission charge or 10 cents whichever is greater for entrance to the cardroom This tax only applies if a separate admission fee is charged for entry into the cardroom facility If a single admission fee is charged allowing entry to both or either the pari-mutuel facility and the cardroom facility the tax is payable only once and shall be payable pursuant to Chapter 550 849086(13)(b)

15 of admission charge or 10 cents whichever is greater for entrance to the cardroom This tax only applies if a separate admission fee is charged for entry into the cardroom facility If a single admission fee is charged allowing entry to both or either the pari-mutuel facility and the cardroom facility the tax is payable only once and shall be payable pursuant to Chapter 550 849086(13)(b)

Tax On Cardroom Gross Receipts

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts 849086(13)(a)

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts 849086(13)(a)

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts 849086(13)(a)

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts 849086(13)(a)

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts 849086(13)(a)

This matrix represents a summary of 2007 Statutes Please refer to the cite noted by statutory topic for specific language governing pari-mutuel wagering

35

STATUTE TOPIC GREYHOUND JAI ALAI THOROUGHBRED HARNESS QUARTER HORSE

Tax On Live On-track Handle

55 of handle except for charity perfomances which is 76 of handle 5500951(3)(b)1

Effective July 1 2000 a permitholder may not be taxed at a higher rate than 2 5500951(3)(d)

05 of handle 55009515(2)(a) 05 of handle 55009512(2)(a) 1 of handle 5500951(3)(a)

Tax On Simulcast Handle

Allows permitholders to receive greyhound races from out-of-state and are subject to taxation under 5500951 and 55009511 5503551(4)

Allows permitholders to receive jai alai games from out-of-state and are subject to taxation under 5500951 and 55009511 5503551(4)

Allows permitholders to receive horse races from out-of-state and are subject to taxation under 5500951 55009512 and 55009515 5503551(3) through 5503551(3)(c)

Allows permitholders to receive horse races from out-of-state and are subject to taxation under 5500951 55009512 and 55009515 5503551(3) through 5503551(3)(c)

Allows permitholders to receive horse races from out-of-state and are subject to taxation under 5500951 55009512 and 55009515 5503551(3) through 5503551(3)(c)

Tax On Intertrack and Intertrack

Simulcast Handle

55 of intertack and intertrack simulcast handle except for the intertrack handle from charity performances at a guest track within the market area of the host the tax is 76

71 of intertrack and intertrack simulcast handle 5500951(3)(b)2 and 5500951(3)(c)1

2 of intertrack handle 5500951(3)(c)1

33 of intertrack handle 5500951(3)(c)1

2 of intertrack handle 5500951(3)(c)1

5500951(3)(b)1 and 5500951(3)(c)1

05 of intertrack and intertrack simulcast handle if the guest is located outside market area of host and within market area of thoroughbred track conducting a live meet 5500951(3)(c)1

39 of intertrack and intertrack simuclast handle for permitholders located in an area of the state where there are only 3 greyhound permitholders located in 3 contiguous counties 5500951(3)(c)2

39 of intertrack and intertrack simulcast handle for greyhound permitholders located in the same market area as specified in 550615(6) or (9) 5500951(3)(c)2

05 of intertrack and intertrack simulcast handle if the guest is located outside market area of host and within market area of thoroughbred track conducting a live meet 5500951(3)(c)1

33 of intertrack and intertrack simulcast handle if permitholder restricted from operating live on a year-round basis and tax paid on intertrack handle exceeds that paid during 9293 State Fiscal Year 55009511(3)(a)

61 of intertrack and intertrack simulcast handle for jai alai permitholders located in the market area as specified in 550615(6) or (9) until the tax paid on intertrack handle in the current state fiscal year exceeds that paid during 9293 State Fiscal Year then tax on handle is 23 5500951(3)(c)2

24 of intertrack simulcast handle 5500951(3)(c)1 and 55009515(5)

05 of intertrack and intertrack simulcast handle if host and guest are thoroughbred permitholders or if the guest is located outside market area of host and within market area of thoroughbred track conducting a live meet 5500951(3)(c)1

05 of intertrack simulcast handle if guest track is a thoroughbred track located more than 35 miles from host track 55009515(5)

15 of intertrack simulcast handle 5500951(3)(c)1

05 of intertrack and intertrack simulcast handle if the guest is located outside market area of host and within market area of thoroughbred track conducting a live meet 5500951(3)(c)1

24 of intertrack simulcast handle 5500951(3)(c)1 and 55009515(5)

05 of intertrack and intertrack simulcast handle if the guest is located outside market area of host and within market area of thoroughbred track conducting a live meet 5500951(3)(c)1

OUTS (ESCHEATS)

Live On-track Handle

Paid to the State of Florida 5501645(2) Paid to the State of Florida 5501645(2) Retained by permitholder 5502633(3) Paid to Florida Standardbred Breedersrsquo and Ownersrsquo Association (FSBOA) 55026165(1) and 5502633(2)(a)

Paid to Florida Quarter Horse Breedersrsquo and Owners Association (FQHBOA) 55026165(1) and 5502633(2)(b)

Escheats from Arabian races are paid to Florida Arabian Horse Racing Promotion Fund 5502633(2)(c)

This matrix represents a summary of 2007 Statutes Please refer to the cite noted by statutory topic for specific language governing pari-mutuel wagering

36

STATUTE TOPIC GREYHOUND JAI ALAI THOROUGHBRED HARNESS QUARTER HORSE

TAX CREDITS amp EXEMPTIONS

(excluding charity performances

unless otherwise

Tax exemption of $360000 per state fiscal year or $500000 for 3 permitholders that held a full live schedule in 1995 and closest to another state authorizing greyhound racing

A permitholder that has incurred tax on handle and admissions that exceeds its operating earnings is entitiled to credit the excess amount of taxes against its next ensuing meets 55009511(1)(b)

Permitholders are allowed a credit of up to 1 of the paid taxes for the previous taxable year The credit if taken is applied against taxes on live handle due for a taxable year under this section and

noted) 55009514(1) is paid directly to the Jockeys Guild by the permitholders 55009515(6)

Tax credit each state fiscal year equal to daily license fee on live races in previous state fiscal year 5500951(1)(a)

Allows each permitholder that cannot utilize the full amount of the tax exemption or daily license fee tax credit to transfer the unused portion to a greyhound permitholder acting as a host track for intertrack wagering 5500951(1)(b)

Tax credit each state fiscal year in an amount equal to the amount remitted in escheated tickets in prior state fiscal year 5501647

Tax credit each state fiscal year equal to 25 of amount remitted in escheated tickets in prior state fiscal year Funds equal to the tax credit shall be paid by the permitholder to the National Association of Jai Alai Frontons 5501646

$30000 per performance exemption if live handle during the preceding state fiscal year was less than $15 million This exemption applies to charity performances 55009511(2)(a)1

A permitholder conducting fewer than 100 performances in any calendar year shall pay to the state the same aggregate amount of daily license fees on live games admissions tax and tax on live handle as that paid during the most recent prior calendar year in which at least 100 live performances were conducted 55009511(4)

CHARITY PERFORMANCES

Maximum of 5 days 5500351(1)

Permitholders are allowed to conduct 1 additional day to be designated as ldquoGreyhound Adopt-A-Pet Day Proceeds are paid to bona fide organizations that promote the adoption of greyhounds 5501648(2)

Maximum of 5 days 5500351(1)

Permitholders are allowed to conduct 2 additional performances known as ldquoRetired Jai Alai Playersrsquo Charity Dayrdquo for a fund to benefit retired jai alai players 5500351(8)

Maximum of 5 days 5500351(1)

One additional scholarship day to tracks located in Hillsborough County for the benefit of Pasco-Hernando Community College 5500351(6)(a) and 5500351(6)(b)

Maximum of 5 days 5500351(1) Maximum of 5 days 5500351(1)

Permitholders shall pay from any source including charity performances not less than 10 of tax credit from escheated tickets to a bona fide greyhound adoption program 5501647

This matrix represents a summary of 2007 Statutes Please refer to the cite noted by statutory topic for specific language governing pari-mutuel wagering

37

STATUTE TOPIC STATUTE REFERENCE SUMMARY

FEES

Slot License Fee 551106(1)(a) FS Annual fee for each slot machine facility is $3 million paid with the initial license application and annuall thereafter on the anniversary date of the issuance of the initial license

Compulsive or Addictive Gambling Prevention Program Fee 551118(3) FS Annual fee for each slot machine facility is $250000 paid at the same time the annual

license fee is due and annual thereafter

TAXES

Tax on Slot Revenue 551106(2)(a) and 551006(3) FS

50 of slot machine revenues which is the total of all cash and property received by the slot machine licensee from the operation of slot machines less the amount of cash cash equivalents credits and prized paid to winners of slot machine gaming shall be remitted by 3 pm Wednesday for the preceeding week ending Sunday

FINES

Failure to Pay Slot Tax Fine 551106(4) FS Up to $10000 for each day tax payment is not remitted timely

Civil Fine 551107(11) FS The division may impose a civil fine of up to $5000 fpr each violation of this chapter or the rules of the division

False Statement Fine 551109(1) FS

Up to a $10000 fine or civil penalty for any person who knowingly makes or causes to be made or aids assists or procures another to make a false statement in any report disclosure application or any document required under Chapter 551 or any rule adopted under Chapter 551

Unauthorized Possession of Slot Machines Fine 551109(2) FS

Up to a $10000 administrative fine or civil penalty for any person who possesses a slot machine without the license required by Chapter 551 or who possesses a slot machine at any location other than at the slot machines licensees facility

PENALTIES

Slot Machine Licensee Civil Penalities 551117 FS Up to a $100000 civil penalty for each count or separate offense against the slot machine

licensee for violation of Chapter 551 or any rule adopted by the division

This matrix represents a summary of 2008 Statutes Please refer to the cite noted by statutory topic for specific language governing pari-mutuel wagering

38

  • Table of Contents 2007-2008pdf
  • Overview 2007-2008pdf
  • Division Overview 2007-2008 (2-4-09)pdf
    • THE DIVISION OF PARI-MUTUEL WAGERING
    • OFFICE OF AUDITING
    • OFFICE OF OPERATIONS
    • OFFICE OF REVENUE AND FINANCIAL ANALYSIS
      • Events Shaping 2007-2008pdf
        • Events Shaping the 20072008 RacingGaming Season in Florida
          • Fiscal Years Comparative Data 2007-2008pdf
            • Total Paid
            • Total
            • Pari-Mutuel
            • Handle
            • State Revenue
            • as a Percent
            • of Handle
              • PMW Graphs 2007-2008pdf
              • PMW Handle Statistics 20072008pdf
              • Guest Handle by Host 2007-2008pdf
              • Charity-scholarship 2007-2008pdf
                • RACING SCHOLARSHIP TRUST FUND
                • ABANDONED WINNING TICKETS
                  • Cardroom Statistics 2007-2008pdf
                    • Sheet1
                      • Cardroom Revenue 20072008pdf
                      • Slot Comparative Data 2007-2008 (12-15-08)pdf
                      • Slot Revenue Per Machine 0708pdf
                        • TOTAL LINE (3)
                          • Facilities Map with 21 cardrooms (As of 11-18-08)pdf
                          • Permitholder Contact amp Operating In 77th annual rpt (as of 12-24-08)pdf
                          • Promotional Programs for FL Horses 20072008docpdf
                          • Drug Positives Data 2007-2008pdf
                            • Sheet1
                              • State Revenue Summary 0708pdf
                                • 20062007
                                  • Financial Statements (Page 1) 20072008pdf
                                  • Financial Statements (Page 2) 20072008pdf
                                  • PMW Statute Matrix 2007-2008pdf
                                  • Slot Statute Matrix 2007-2008pdf
                                    • Sheet1
                                      • Events Shaping 2007-2008pdf
                                        • Events Shaping the 20072008 RacingGaming Season in Florida
                                          • Events Shaping 2007-2008pdf
                                            • Events Shaping the 20072008 RacingGaming Season in Florida
                                              • Division Overview 2007-2008 (2-23-09)pdf
                                                • THE DIVISION OF PARI-MUTUEL WAGERING
                                                • OFFICE OF AUDITING
                                                • OFFICE OF OPERATIONS
                                                • OFFICE OF REVENUE AND FINANCIAL ANALYSIS
Page 24: Florida Departmentof Busines Division of Pari-Mutuel ......jai alai games, and cardroom poker games. Additionally, slot machine gaming at pari-mutuel facilities is ... is intended

COMPONENTS OF CARDROOM REVENUE BY ASSOCIATION

scal Year 20072008Fi

Greyhound Racing Associations Daytona Beach Kennel Club Inc Derby Lane Ebro Dog Track Flagler Greyhound Track Jefferson County Kennel Club Inc Mardi Gras Racetrack and Gaming Center Melbourne Greyhound Park LLC Naples-Ft Myers Greyhound Track Orange Park Kennel Club Inc Palm Beach Kennel Club Sarasota Kennel Club Inc St Johns Greyhound Park Tampa Greyhound Track tal Greyhound PermitholdersTo

Jai Alai Permitholders DaniaSummersportFt Pierce Jai Alai Hamilton Jai Alai and Poker MiamiSummerJai Alai Ocala Jai Alai

Total Jai Alai Permitholders

Thoroughbred Racing Associations Gulfstream Park Racing Association Inc Tampa Bay Downs Inc tal Thoroughbred PermitholdersTo

Harness Racing Associations Isle Casino and Racing at Pompano Park

TAL FOR ALL PERMITHOLDERSTO

Tournament County Gross Gross Gross Table Fees Total Taxes

Municipality Receipts Receipts Receipts Tax Collected and Fees

Volusia 6398578 484861 688344 72000 760344 Pinellas 6061846 1609561 767141 50000 817141

Washington 3149083 74326 322341 22000 344341 Dade 4289859 40082 432994 18000 450994

Jefferson 1141104 50750 119185 22000 141185 Hallandale 2660545 41690 270223 40000 310223

Brevard 5032809 434380 546719 45000 591719 Lee 5695292 515065 621036 36000 657036

Town of Orange Park 1621387 10852 163224 80000 243224 Palm Beach 9211632 992646 1020428 68000 1088428

Sarasota 3938604 1624165 556277 32000 588277 St Johns 8104392 681412 878580 44000 922580

Hillsborough $2098756 291124 $238988 $22000 $260988 59403886 6850914 6625480 551000 7176480

Hallandale

1147983 244911 139289 26000 165289 St Lucie 921326 21501 94283 74000 168283 Hamilton 1846779 100570 194735 15000 209735

Dade 1330788 57541 138833 48000 186833 Marion 465574 7260 47283 56000 103283

5712450

431783 614423 219000 833423

Broward 3592724 252406 384513 25000 409513 Hillsborough 3299351 986607 428596 38000 466596

6892075 1239013 813109 63000 876109

Broward 9546654 787080 1033373 42000 1075373

$81555065 $9308790 $9086385 $875000 $9961385

(1) 18th of total gross receipts tax is distributed to counties or municipalities

Note Effective July 1 2007 the table fee collected is $1000 per table

18

SLOT COMPARATIVE DATA

Florida pari-mutuel facilities began slot machine operations in Broward County during the 20062007 Fiscal Year On January 29 2008 Miami-Dade County held a local referendum and passed slot machine gaming in their county

During Fiscal Year 20072008 the total amount wagered by patrons was $3023981126 Average daily revenue per slot machine was $182 Total net slot revenue was $241120630 In accordance with Section 551106(2)(a) Florida Statutes the tax rate on net slot machine revenue is 50 as a result the total taxes paid to the state was $120560316

bull Gulfstream Park Racing Association paid $19618764 in taxes representing 16 of the total taxes bull Mardi Gras Racetrack and Gaming Center paid $39550545 in taxes representing 33 of the total taxes and

bull Pompano Park Racing paid $61391007 in taxes representing 51 of the total taxes

Taxes paid on net slot machine revenue were accounted for by the division then immediately transferred to the Department of Educations Educational Enhancement Trust Fund

Gulfstream Operations Began 11152006

Mardi Gras Operations Began 12282006

Pompano Park Operations Began 04142007 TOTAL

FY 200607 FY 200708 FY 200607 FY 200708 FY 200607 FY 200708 FY 200607 FY 200708 Average Number of Machines 834 887 1150 1239 1500 1500 2281 3626 Number of Operating Days 228 366 185 366 78 366 228 366 Average Revenue per Machine $161 $121 $216 $174 $193 $224 $191 $182 Amount Wagered $322637778 $501200320 $517732918 $898612565 $273737770 $1624168241 $1114108466 $3023981126 Amount Won By Patrons $291991699 $458031144 $471834882 $816752882 $251151459 $1492832705 $1014978040 $2771616730

Promotional Credits $0 $3970805 $0 $2819819 $0 $4662829 $0 $11453454 30-Day Unclaimed Tickets $60109 $39156 $231437 $55817 $19988 $109307 $311533 $204280

Winnings withheld from Excluded Persons $0 $0 $0 $5408 $0 $0 $0 $5408 Net Slot Machine Revenue $30706188 $39237527 $46129473 $79101089 $22606298 $122782015 $99441960 $241120631

State Tax Revenue $15353094 $19618764 $23064737 $39550545 $11303149 $61391007 $49720980 $120560316 Permitholder Revenue $15353094 $19618764 $23064737 $39550545 $11303149 $61391007 $49720980 $120560316

FISCAL YEAR 20072008

NET SLOT MACHINE REVENUE PROMOTIONAL CREDITS AMOUNT WON BY PATRONS

Gulfstream $458031144

17

Pompano Park $1496832705

53 Mardi Gras

$816752882 30

Gulfstream $3970805

35

Mardi Gras $2819819

25

Pompano Park $4662829

40

Gulfstream $39237527

16

Mardi Gras $79101089

33

Pompano Park $122782015

51

19

I

_jl -

~ ------

--

__ T

- - -- --- -_IF ~

-

Daily Revenue per Machine Compared to Average Number of Machines For Fiscal Years 20062007 and 20072008

GULFSTREAM PARK RACING AND CASINO

$0 $50

$100 $150 $200 $250 $300 $350 $400 $450

Jul-0

6

Aug-06

Sep-06

Oct-06

Nov-06

Dec-06

Jan-07

Feb-07

Mar-07

Apr-07

May-07

Jun-07

Jul-0

7

Aug-07

Sep-07

Oct-07

Nov-07

Dec-07

Jan-08

Feb-08

Mar-08

Apr-08

May-08

Jun-08

Dai

ly R

even

ue p

er M

achi

ne

0 200 400 600 800 1000 1200 1400 1600 1800 2000

Ave

rage

Num

ber o

f Mac

hine

s

Revenue per Machine Machines

MARDI GRAS RACETRACK AND GAMING CENTER

ISLE CASINO AND RACING AT POMPANO PARK

$0 $50

$100 $150 $200 $250 $300 $350 $400 $450

Jul-0

6

Aug-06

Sep-06

Oct-06

Nov-06

Dec-06

Jan-07

Feb-07

Mar-07

Apr-07

May-07

Jun-07

Jul-0

7

Aug-07

Sep-07

Oct-07

Nov-07

Dec-07

Jan-08

Feb-08

Mar-08

Apr-08

May-08

Jun-08

Dai

ly R

even

ue p

er M

achi

ne

0 200 400 600 800 1000 1200 1400 1600 1800 2000

Ave

rage

Num

ber o

f Mac

hine

s

Revenue per Machine Machines

$0 $50

$100 $150 $200 $250 $300 $350 $400 $450

Jul-0

6

Aug-06

Sep-06

Oct-06

Nov-06

Dec-06

Jan-07

Feb-07

Mar-07

Apr-07

May-07

Jun-07

Jul-0

7

Aug-07

Sep-07

Oct-07

Nov-07

Dec-07

Jan-08

Feb-08

Mar-08

Apr-08

May-08

Jun-08

Dai

ly R

even

ue p

er M

achi

ne

0 200 400 600 800 1000 1200 1400 1600 1800 2000

Ave

rage

Num

ber o

f Mac

hine

s

Revenue per Machine Machines

ALL FACLITIES COMBINED

Dai

ly R

even

ue p

er M

achi

ne $450

$400 $350 $300 $250 $200 $150 $100

$50 $0

l-uJ6 6 6 6 6 7 7 7 7 7 70 -06

-0 -0 -0 -0 -0 -0 -0 -0 -07

-0 0 -g p t v c n b r r y n l- gu e c o e a e a p a u u uA S O N D J F M A JM J A

Revenue per Machine

7 8 807 7 7 7 8 8 8-0 -0 -0 -0 -0 -0 -0 -0 -08

-0p t v c n b r r y ne c o e a e a p a uS O N D J F M A M J

Machines

Ave

rage

Num

ber o

f Mac

hine

s 6000

5000

4000

3000

2000

1000

0

20

DA

TA B

Y A

SS

OC

IATI

ON

FA

CIL

ITY

Pari-Mutuel Facilities by Permit Type

Key

- 16 Greyhound Tracks

6 Jai-Alai Frontons

-0 0

-e

3 Thoroughbred Tracks

1 Harness Track

1 Limited lntertrack Wagering Permit (5506308 FS)

3 Division Regional Offices

21 Cardrooms

3 Slot Machine Gaming Facilities

middot1ton Jai Alai Ham1

P rce Jai Alai Fort 1e ____ ~

h Kennel Club Palm Beac

Dania I Summersport Jai Alai

Mardi Gras Racetrack Bet Miami

Gulfstream Park

Calder Tropical Park

J i Alai middot middot 1 Summer a M1am1

Flagler Greyhound

2008 October 01

21

GREYHOUND ASSOCIATIONS

Florida remains the leader in greyhound racing in the United States with 18 permitholders operating at 13 tracks throughout the state A total of 4479 performances including charity and scholarship performances were conducted during this past fiscal year a decrease of nine percent from the previous fiscal year

During Fiscal Year 20072008 handle wagered at live greyhound performances decreased by 12 percent Intertrack handle wagered on broadcasts of live Florida greyhound performances decreased by 12 percent Simulcast handle wagered on broadcasts of performances from outside the state decreased by 23 percent Intertrack simulcast handle wagered on broadcast of performances from outside the state increased by 12 percent Overall total handle decreased by 13 percent for the Florida greyhound industry

Total paid attendance decreased by 41 percent from the prior year The division reports only paid attendance and does not include free admissions or complimentary passes in its data Total greyhound revenue to the state decreased by 15 percent during Fiscal Year 20072008 The greyhound industry accounted for approximately 46 percent of Floridarsquos total revenue and 31 percent of total handle from pari-mutuel performances

Based on audits conducted by the division greyhound permitholders paid $29048989 in purses during Fiscal Year 20072008 which excludes stakes fees and sponsor contributions The races conducted during the past year by greyhound permitholders is shown in detail on the individual permitholder pages of this section

All of Floridarsquos greyhound permitholders actively sponsor greyhound adoption programs Many of the statersquos greyhound tracks provide for on-site adoption booths animal welfare funding advertising special events and public information Florida Statutes provide that greyhound permitholders receive credits applicable against taxes in an amount equal to the uncashed tickets remitted to the state in the prior fiscal year Each permitholder is required to pay an amount equal to 10 percent of the amount of the credit received to any bona fide organization which promotes or encourages greyhound adoptions During Fiscal Year 20072008 total contributions provided to greyhound adoption units amounted to $201949 which exceeded the minimum statutory requirement

Total Performances 4479 Total Paid Attendance 1006115

Total Racing Days 3514 Total Admission Tax $67344

Bet Miami Greyhounds Broward County

See Mardi Gras Racetrack and Gaming Centers contact information for detail

Meet Period 7012007 to 12312007 and 6012008 to 06302008 at Mardi Gras Racing Results Performances 140 Paid Attendance Racing Days 140 Total Admission Tax Purses Paid $1615540

0 $0

Daytona Beach Kennel Club Inc Volusia County

Website wwwdaytonagreyhoundcom Mailing Address P O Box 11470 Daytona Beach Florida 32120 Street Address 960 South Williamson Road Daytona Beach Florida 32114 Meet Period 7012007 to 6302008 Racing ResultsPerformances 410 Paid Attendance Racing Days 312 Total Admission Tax Purses Paid $1660136

Telephone 3862526484 Fax 3862524808

147081 $507

22

Website Mailing Address Street Address

Meet Period

Racing ResultsPerformances Racing Days Purses Paid

Derby Lane St Petersburg Kennel Club Inc

Pinellas County

wwwderbylanecom P O Box 22099 St Petersburg Florida 33742-2099 10490 Gandy Boulevard St Petersburg Florida 33702-2395

7012007 to 8182007 and 1012008 to 6302008

292 Paid Attendance 198 Total Admission Tax

$3344976

Telephone Fax

3446 $0

7278123235 7278123305

Website MailingStreet Address

Meet Period

Racing ResultsPerformances Racing Days Purses Paid

Ebro Dog Track Washington County Kennel Club Inc

Washington County

wwwebrogreyhoundparkcom 6558 Dog Track Road Ebro Florida 32437

7022007 to 12012007 and 152008 to 6302008

262 Paid Attendance 214 Total Admission Tax

$665281

Telephone Fax

32953 $5720

8502343943 8505354442

Website Mailing Address Street Address

Meet Period

Racing ResultsPerformances Racing Days Purses Paid

Flagler Greyhound Track West Flagler Associates Ltd

Dade County

wwwflaglerdogscom P O Box 350940 Miami Florida 33135-0940 401 NW 38th Court Miami Florida 33126

7012007 to 6302008

361 Paid Attendance 362 Total Admission Tax

$1934808

Telephone Fax

0 $0

3056493000 3056314525

Website Mailing Address Street Address Meet Period Racing Results Performances Racing Days Purses Paid

Jacksonville Kennel Club Inc Duval County

wwwjaxkennelcom P O Box 959 Orange Park Florida 32067-0959 1440 North McDuff Avenue Florida 32205 7012007 to 9032007 and 5282008 to 6302008 at Orange Park

115 Paid Attendance 86 Total Admission Tax

$1413236

Telephone Fax

26204 $0

9046460001 9046460420

Website Mailing Address Street Address

Meet Period

Racing Results Performances Racing Days Purses Paid

Jefferson County Kennel Club Inc Jefferson County

wwwjckcgreyhoundscom P O Box 400 Monticello Florida 32345 3079 North Jefferson Street Monticello Florida 32344

7022007 to 9082007 and 5282008 to 6302008

223 Paid Attendance 223 Total Admission Tax

$576563

Telephone Fax

27160 $2728

8509972561 8509973871

23

Website Mailing Address Street Address

Meet Period

Racing Results Performances Racing Days Purses Paid

Mardi Gras Racetrack and Gaming Center Hartman amp Tyner Inc

Broward County

wwwplaymardigrascom P O Box 2007 Hollywood Florida 33022 831 North Federal Highway Hallandale Beach Florida 33009

1012008 to 5312008

152 Paid Attendance 152 Total Admission Tax

$1597917

Telephone Fax

0 $0

9549243200 9549243143

Website MailingStreet Address Meet Period Racing Results Performances Racing Days Purses Paid

Melbourne Greyhound Park LLC Brevard County

wwwmelbournegreyhoundparkcom 1100 North Wickham Road Melbourne Florida 32935

12262007 to 4262008

107 Paid Attendance 71 Total Admission Tax

$422370

Telephone Fax

21157 $399

3212599800 3212593437

Website Mailing Address Street Address Meet Period Racing Results Performances Racing Days Purses Paid

Naples-Ft Myers Greyhound Track Bonita-Fort Myers Corporation

Lee County wwwnaplesfortmyersdogscom P O Box 2567 Bonita Springs Florida 34133-2567 10601 Bonita Beach Road SW Bonita Springs Florida 34135 7012007 to 6302008

410 Paid Attendance 326 Total Admission Tax

$2298746

Telephone Fax

255495 $37445

2399922411 2399479244

Website Mailing Address Street Address Meet Period Racing Results Performances Racing Days Purses Paid

Orange Park Kennel Club Inc Clay County

wwwjaxkennelcom P O Box 959 Orange Park Florida 32067-0959 455 Park Avenue Orange Park Florida 32073 12052007 to 3102008

112 Paid Attendance 84 Total Admission Tax

$1252565

Telephone Fax

24563 $0

9046460001 9046460420

Website MailingStreet Address Meet Period Racing Results Performances Racing Days Purses Paid

Palm Beach Kennel Club Investment Corporation of Palm Beach

Palm Beach County wwwpbkennelclubcom 1111 North Congress Avenue West Palm Beach Florida 33409-6317 7012007 to 6302008

466 Paid Attendance 363 Total Admission Tax

$4821349

Telephone Fax

220086 $12853

5616832222 5614711298

Website Mailing Address Street Address Meet Period Racing ResultsPerformances Racing Days Purses Paid

Pensacola Greyhound Track Inc Escambia County

wwwpensacolagreyhoundparkcom P O Box 12824 Pensacola Florida 32591-2824 951 Dog Track Road Pensacola Florida 32506-8236 7012007 to 6292008

212 Paid Attendance 165 Total Admission Tax

$725502

Telephone Fax

0 $0

8504558595 8504538883

24

Penn Sanford LLC dba Sanford-Orlando Kennel Club Seminole County

See SOKC LLCs contact information for detail Meet Period 7012007 to 6292008

Racing ResultsPerformances 217 Paid Attendance Racing Days 141 Total Admission Tax Purses Paid $784903

32228 $3867

SOKC LLC dba Sanford-Orlando Kennel Club Seminole County

Website wwwfloridagreyhoundracingcom Mailing Address P O Box 50280 Longwood Florida 32752 Street Address 301 Dog Track Road Longwood Florida 32750 Meet Period 11012007 to 5022008 Racing ResultsPerformances 229 Paid Attendance Racing Days 152 Total Admission Tax Purses Paid $838829

TelephoneFax

41031 $0

4078311600 4078313997

Sarasota Kennel Club Inc Sarasota County

Website wwwsarasotakennelclubcom MailingStreet Address 5400 Bradenton Road Sarasota Florida 34234 Meet Period 7022007 to 5032008 Racing ResultsPerformances 352 Paid Attendance Racing Days 219 Total Admission Tax Purses Paid $1399180

TelephoneFax

145858 $3692

9413557744 9413512207

St Johns Greyhound Park Bayard Raceways Inc

St Johns County Website wwwjaxkennelcom Mailing Address P O Box 959 Orange Park Florida 32067-0959 Street Address 6322 Racetrack Road Jacksonville Florida 32259 Meet Period 9052007 to 12032007 and 3122008 to 5262008 at Orange Park Racing ResultsPerformances 192 Paid Attendance Racing Days 143 Total Admission Tax Purses Paid $1900576

Telephone Fax

28853 $133

9046460001 9046460420

Tampa Greyhound Track Associated Outdoor Clubs Inc

Hillsborough County Website wwwtampadogscom Mailing Address P O Box 8096 Tampa Florida 33674-8096 Street Address 8300 North Nebraska Avenue Tampa Florida 33604 Meet Period 7012007 to 8192007 and (8202007 to 12312007 at Derby Lane) Racing ResultsPerformances 227 Paid Attendance Racing Days 163 Total Admission Tax Purses Paid $1796512

Telephone Fax

0 $0

8139324313 8139325048

25

JAI ALAI FRONTON ASSOCIATIONS

Florida was the first state in the nation to conduct jai alai performances with the first fronton being built in 1926 There are currently eight jai alai permitholders operating at six frontons throughout Florida In fact Florida is now the only state where jai alai games are conducted A total of 1094 regular performances including charity and scholarship performances were conducted during this past fiscal year a decrease of 20 percent from the previous fiscal year

During Fiscal Year 20072008 handle wagered at live jai alai performances decreased by 19 percent Intertrack handle wagered on broadcasts of live Florida jai alai performances decreased by 13 percent There are no longer any other states that conduct jai alai therefore there was no simulcast or intertrack simulcast handle Total handle declined by 16 percent for the Florida jai alai industry

Revenue to the state decreased by three percent during Fiscal Year 20072008 The jai alai industry accounted for approximately two percent of Floridarsquos total revenue and five percent of total handle from pari-mutuel performances Permitholders reported paying $7755267 in playersrsquo awards

Total paid attendance decreased by 52 percent from the prior year The division reports only paid attendance and does not include free admissions or complimentary passes in its data

Total Performances 1094 Total Paid Attendance 160960 Total Gaming Days 833 Total Admission Tax $0

Dania Jai Alai A Divison of the Aragon Group

A Boyd Gaming Company Broward County

Website wwwdania-jai-alaicom Mailing Address P O Box 96 Dania Beach Florida 33004 TelephoneStreet Address 301 East Dania Beach Boulevard Dania Beach Florida 33004 Fax Meet Period 12012007 to 6292008 Gaming ResultsPerformances 240 Paid Attendance 0 Racing Days 180 Total Admission Tax $0 Players Awards Paid $1751505

9549272841 9549209095

Ft Pierce Jai Alai Florida Gaming Centers Inc

St Lucie County Website wwwfla-gamingcom TelephoneMailingStreet Address 1750 South Kings Highway Ft Pierce Florida 34945-3099 Fax Meet Period 4042008 to 5312008 Miscellaneous Revenue to State $34919 (See Section 5509511(4) Florida Statutes for detail) Gaming ResultsPerformances 44 Paid Attendance 0 Racing Days 35 Total Admission Tax $0 Players Awards Paid $150000

7724647500 7724640099

Hamilton Jai Alai and Poker Richmond Entertainment Inc

Hamilton County Website wwwhamiltondownsjaialaicom TelephoneMailingStreet Address 6968 US Highway 129 South Jasper Florida 32052 Fax Meet Period 7012007 to 10252007 Gaming ResultsPerformances 100 Paid Attendance 9220 Racing Days 100 Total Admission Tax $0 Players Awards Paid $205191

3866380011 3866380033

26

Miami Jai Alai Florida Gaming Centers Inc

Dade County

Website wwwfla-gamingcom Telephone MailingStreet Address 3500 NW 37th Avenue Miami Florida 33142 Fax Meet Period 11012007 to 5072008

Gaming Results Performances 216 Paid Attendance 23568 Racing Days 162 Total Admission Tax $0 Players Awards Paid $1986750

3056336400 3056347013

Ocala Jai Alai Second Chance Jai Alai LLC

Marion County

Website wwwocalajaialaicom Mailing Address P O Box 580 Orange Lake Florida 32681 Telephone Street Address 4601 NW Highway 318 Reddick Florida 32686 Fax Meet Period 4032008 to 4302008 Miscellaneous Revenue to State $15733 (See Section 5509511(4) Florida Statutes for detail)

Gaming Results Performances 40 Paid Attendance 0 Racing Days 20 Total Admission Tax $0 Players Awards Paid $102869

3525912345 3525913402

Orlando-Seminole Jai Alai Florida Jai Alai Inc Seminole County

Website wwworlandojaialaicom Mailing Address P O Box 300107 Fern Park Florida 32730 Telephone Street Address 6405 South Highway 17-92 Fern Park Florida 32730 Fax Meet Period 1012008 to 3302008 Miscellaneous Revenue to State $44200 (See Section 5509511(4) Florida Statutes for detail)

Gaming Results Performances 81 Paid Attendance 18578 Racing Days 55 Total Admission Tax $0 Players Awards Paid $303775

4073396221 4078314689

Summer Jai Alai Dade County

See Miami Jai Alais contact information for detail Meet Period 7012007 to 10312007 and 5082008 to 6302008 at Miami Jai Alai

Gaming Results Performances 202 Paid Attendance 72605 Racing Days 152 Total Admission Tax $0 Players Awards Paid $1986750

Summersport Enterprises Ltd A Boyd Gaming Company

Broward County

See Dania Jai Alais contact information for detail Meet Period 7012007 to 11302007 at Dania Jai Alai

Gaming Results Performances 171 Paid Attendance 36989 Racing Days 129 Total Admission Tax $0 Players Awards Paid $1268427

27

THOROUGHBRED ASSOCIATIONS

Florida continues to be a premier thoroughbred racing state with four permitholders operating at three tracks located in Central and South Florida A total of 349 regular performances including charity and scholarship performances were conducted during this past fiscal year which reflects no change from the previous fiscal year

During Fiscal Year 20072008 handle on live thoroughbred performances decreased 23 percent and intertrack handle wagered increased eight percent Simulcast handle wagered on broadcasts of performances from outside the state decreased by 26 percent while intertrack simulcast handle increased by seven percent Overall total handle declined by six percent for the Florida thoroughbred industry

Total revenue to the state during Fiscal Year 20072008 decreased six percent from the prior year The thoroughbred industry accounted for approximately 46 percent of Floridarsquos total revenue and 58 percent of total handle from pari-mutuel performances

Total paid attendance decreased by 20 percent from the prior year The division reports only paid attendance and does not include free admissions or complimentary passes in its data

Total Performances 349 Total Paid Attendance 252673 Total Racing Days 352 Total Admission Tax $53505

Calder Race Course Inc Dade County

Website wwwcalderracecoursecom Mailing Address P O Box 1808 Miami Florida 33055-0808 Street Address 2101 NW 27th Avenue Miami Florida 33056

Meet Period 7012007 to 10142007 and 4252008 to 6302008 Racing ResultsPerformances 109 Paid Attendance Racing Days 109 Total Admission Tax Purses Paid $27295808

Telephone Fax

74495 $15588

3056251311 3056202569

Gulfstream Park Racing Association Inc Broward County

Website wwwcasinoatgulfstreamcomhomehtml MailingStreet Address 901 South Federal Highway Hallandale Beach Florida 33009 Meet Period 1032008 to 4202008 Racing ResultsPerformances 86 Paid Attendance Racing Days 89 Total Admission Tax Purses Paid $30309087

Telephone Fax

0 $0

9544547000 9544546479

Tampa Bay Downs Inc Hillsborough County

Website wwwtampabaydownscom Mailing Address P O Box 2007 Oldsmar Florida 34677 Street Address 11225 Race Track Road Tampa Florida 33626 Meet Period 12082007 to 5042008 Racing ResultsPerformances 94 Paid Attendance Racing Days 94 Total Admission Tax Purses Paid $15474950

Telephone Fax

139683 $30326

8138554401 8132611961

Tropical Park Inc Dade County

See Calders contact information for detail Meet Period 10152007 to 1022008 at Calder Race Course Racing ResultsPerformances 60 Paid Attendance Racing Days 60 Total Admission Tax Purses Paid $12330361

38495 $7591

28

29

HARNESS ASSOCIATIONS

Pompano Park is the only permitholder currently conducting harness horse racing performances in the State of Florida A total of 158 regular performances including charity and scholarship performances were conducted during this past fiscal year a decrease of nine percent from the previous fiscal year

During Fiscal Year 20072008 handle wagered at live harness performances decreased by 12 percent Intertrack handle wagered on broadcasts of live Florida harness performances decreased by 15 percent Simulcast handle wagered on broadcasts of performances from outside the state decreased by 13 percent while intertrack simulcast handle decreased by 13 percent Overall total handle decreased by 13 percent for the Florida harness industry

Total revenue to the state during Fiscal Year 20072008 decreased by nine percent from the prior year The harness industry accounted for approximately six percent of Floridarsquos total revenue and six percent of total handle from pari-mutuel performances

The division reports only paid attendance and does not include free admissions or complimentary passes in its data

Total Performances 158 Total Paid Attendance 0

Total Racing Days 158 Total Admission Tax $0

Isle Casino and Racing at Pompano Park PPI Inc

Broward County

Website wwwtheislepompanoparkcomhomephp Telephone 9549722000 MailingStreet Address 1800 SW Third Street Pompano Beach Florida 33069 Fax 9549780377 Meet Period 7012007 to 6302008

Racing ResultsPerformances 158 Paid Attendance 0 Racing Days 158 Total Admission Tax $0 Purses Paid $12739946

SUMMARY

PARI-MUTUEL INDUSTRY

During Fiscal Year 20072008 the total handle wagered for all classes exceeded $13 billion a decrease of nine percent from the prior fiscal year Total pari-mutuel performances including charity and scholarship performances conducted during Fiscal Year 20072008 decreased by 10 percent from the previous fiscal year

The state realized revenue from regular performances of approximately $25 million a decrease of seven percent from the prior fiscal year Of the $25 million collected greyhound permitholders accounted for 46 percent thoroughbreds for 46 percent harness for 6 percent and jai alai for 2 percent

Total paid attendance decreased 40 percent from the prior year The division reports only paid attendance and does not include free admission or complimentary passes in its data

HORSE RACING

Promotional Programs for Florida-Bred Horses

Florida breeder promotions and award programs are administered by private breeders and owners associations organized to promote ownership and breeding of race horses in the State of Florida Each association conducts its own campaign to enhance the horse breeding industry in the state and provides breeders and owners awards of up to 20 percent of announced gross purses The Florida Standardbred Breeders and Owners Association is funded by the breaks and uncashed tickets from live performances and one percent of the intertrack handle The Quarter Horse Breeders Association is funded by the breaks and the uncashed tickets from live races and one percent of the live and intertrack handle The Florida Thoroughbred Breeders and Ownersrsquo Association awards program is funded by 0955 percent of the live simulcast and intertrack handle as well as 3475 percent of the gross revenue from out-of-state wagers on Florida races

To date the Florida thoroughbred breeding industry has produced 45 national champions including Skip Away the 1998 North American Horse of the Year and Affirmed the last horse to have won the Triple Crown (1978) In 2005 Florida-bred ldquoAfleet Alexrdquo captured two-thirds of the Triple Crown winning the Preakness Stakes (G1) and Belmont Stakes (G1) The industry boasts 110 Florida-bred millionaires 19 classic winners (Kentucky Derby Preakness Stakes and Belmont Stakes) and 20 Breeders Cup Day champions

The Florida Thoroughbred Breedersrsquo and Ownersrsquo Association funds the Florida-bred Stakes Program which is implemented at Floridas thoroughbred racetracks In addition Florida-breds won 346 stakes races including 68 graded stakes and earned more than $41 million in stakes purses Florida-breds banked in excess of $194 million in total North American purse money Through a percentage of pari-mutuel handle Florida thoroughbred permitholders contributed $9542882 to the Florida Thoroughbred Breedersrsquo and Ownersrsquo Association during Fiscal Year 20072008 The FTBOA paid out $5941304 in Breedersrsquo Awards $567000 in Stallion Ownersrsquo Awards and $2112650 through the Florida-bred Stakes Program The Florida-bred Stakes Program includes ldquoThe Sunshine Millionsrdquo at Gulfstream Park ldquoThe Florida Millionrdquo at Calder Race CourseTropical Park ldquoFlorida Cup Dayrdquo at Tampa Bay Downs and additional funds for supplements to Florida-bred Preferred Stakes Races during the CalderTropical and Tampa Bay Downsrsquo meets

The Florida Standardbred Breeders and Owners Association a non-profit organization and the recognized representative of horsemen in the state of Florida is the designated association for the allocation and distribution of funds for Florida-bred Standardbred racing Promotional activities include providing breeder and stallion awards for eligible Florida-bred horses during Pompano Parks 20072008 meet as well as awards for Florida Breeders Stakes races A series of races and awards were also provided for two and three-year-old standardbreds to prepare for the winter meet at Pompano Park The total amount of funds collected and distributed to the Florida Standardbred horsemen throughout the year exceeded $1600000

Note Promotional program information is provided by respective Breeders and Owners Associations

30

UNIVERSITY OF FLORIDA COLLEGE OF VETERINARY MEDICINE RACING LABORATORY

The University of Florida College of Veterinary Medicine Racing Laboratory detects and identifies any drug medication stimulant depressant hypnotic local anesthetic or drug-masking agent prohibited in the blood urine or other bodily fluids of racing horses and greyhounds collected by the Division

During Fiscal Year 20072008 the laboratory received and processed 82763 samples that resulted in 537014 analyses The vigilant monitoring of samples by the laboratory serves to deter the illegal use of drugs in racing animals in Florida

Horse UrineBlood Greyhound Urine 1 Investigative Samples Received 18509 64254 3

2Samples Analyzed 18573 29320 3 Number of Analyses 293371 243643 7 Positives 102 46 NA

1 Quantity Not Sufficient For Testing (QNS) 34798 (542) 2 The Samples Analyzed number for horses is larger than the Samples Received number due to the carryover of samples received in June 2007 that are analyzed in July of the next fiscal year

DRUG POSITIVES FOR FISCAL YEAR 20072008

Types of Positives (ARCI Drug Class) Horse Greyhound Acepromazine Metabolite (3) 12 0 Acepromazine Metabolites (3) Butorphanol (3) 1 0 Albuterol (3) 2 0 Aminorex Levamisole Levamisole metabolite 0 1 Benzoylecgonine (1) 1 8 Butorphanol (3) 3 0 Caffeine (2)Theophylline (3) 2 0 Caffeine (2) Theophylline (3) Butorphanol (3) 1 0 Caffeine (2)Theophylline (3) Theobromine (4) 5 0 Cimetidine (5) 4 0 Clenbuterol (3) 9 0 Dimethyl Sulfoxide (5) 5 9 Gamma-Hydroxphenylbutazone (NA) 0 9 Gamma-Hydroxphenylbutazone (NA) Phenylbutazone (NA) Oxyphenbutazone (4) 0 3 Glycopyrrolate (3) 5 0 Ipratropium (3) 2 0 Lidocaine (2) 0 1 Lidocaine (2) 3-Hydroxylidocaine Monoethyl-glycinesylidine 1 0 Lidocaine (2) 3amp4-Hydroxylidocaine Monoethyl-glycinesylidine 0 1 Methocarbamol (4) 0 1 Methocarbamol (4) Guaifenesin (4) 2 0 Naproxen (4) 1 0 Oxilofrine 4 0 Pentoxifylline (4) 1 0 Phenylbutazone (NA)Oxyphenbutazone (4) 37 1 Procaine (3) 0 5 Ranitidine (5) 4 0 Theobromine (4) 0 7 TOTALS 102 46

Class (1) Drugs that have the highest potential to affect performance and have no generally accepted medical use in the racing animal

Class (2) Drugs that have a high potential to affect performance but less of a potential than drugs in Class I Class (3) Drugs that may or may not have generally accepted medical use in the racing animal but the pharmacology of which

suggests less potential to affect performance than drugs in Class 2

Class (4) Includes therapeutic medications that would be expected to have less potential to affect performance than those in Class 3 Class (5) Includes therapeutic medications for which concentration limits have been established by the racing jurisdictions as well as

certain miscellaneous agents and other medications as determined by the regulatory bodies

31

FIN

AN

CIA

L S

TATE

ME

NTS

DIVISION OF PARI-MUTUEL WAGERING SUMMARY OF STATE REVENUE FROM PARI-MUTUEL CARDROOM

AND SLOT ACTIVITIES FISCAL YEAR 20072008

State Revenue From Regular Performances Tax on Attendance $ 116982 Daily License Fees 3882120 Tax on Handle 19110317

State Revenue From Pari-Mutuel Performances $ 23109419

Other State Revenue Occupational Licenses $ 627372 Fingerprint Fees 281045 Escheated Tickets From Greyhound and Jai Alai (1) 1470310 Racing Scholarship Funds (1) 3303 PMW Trust Fund - Drug Fines 25975 Miscellaneous Revenue 104013 General Revenue Fund - Other Fines 36290

Other State Revenue $ 2548308

Total Pari-Mutuel State Revenue $ 25657727

State Revenue From Cardrooms Table Fees $ 875000 Gross Receipts(2) 9086385 Occupational Licenses 131741

Total State Revenue From Cardrooms $ 10093126

State Revenue From Slots CompulsiveAddictive Gambling Fee $ 750000 Facility License Fee 9000000 Slot Taxes(3)(4) 122891732 Fingerprint Fees 9678 Occupational Licenses 309920 Miscellaneous Revenue 4561 Miscellaneous Fines 60000

Total State Revenue From Slots $ 133025891

Total State Revenue Generated(5) $ 168776744

(1) Escheated tickets from greyhound racing and jai alai gaming and Racing Scholarship Funds are distributed to the Department of Education

(2) One-half of cardroom gross receipts is deposited into General Revenue (3) Slot taxes are distributed to the Department of Education (4) Pompano Park has requested a refund of $23 million for overpayment of Slot taxes for Fiscal

Year 20072008 Refund has been requested and will be processed by the Department of Education in Fiscal Year 20082009

(5) Total revenue and components thereof generated is on the accrual basis of accounting Total revenue and components thereof as as shown in the financial statements on page 34 is on the cash basis of accounting

32

DEPARTMENT OF BUSINESS amp PROFESSIONAL REGULATION DIVISION OF PARI-MUTUEL WAGERING

BALANCE SHEET SPECIAL REVENUE FUND

FOR FISCAL YEAR ENDED JUNE 30 2008

ASSETS2008 2007

Cash Cash with State Treasurer Investments at cost Accounts receivable Allowance for uncollectibles Interest receivable Due from state funds

$ 8782450 130253048 614648452 370224565

(47367) 3214765

11039242

$ 12865700222813082

2974720047251866437

(403691)75307163230584

TOTAL ASSETS $ 1138115155 $ 3472622875

LIABILITIES amp FUND EQUITY Liabilities Accounts payable Accrued salaries Due to other funds Due to other state agencies Due to general revenue Compensated Absences Deferred revenues

$ 31462691 5343391

19860800 6908508

72185753 352080

-

$ 2451476432118280

5007001118617783905919

130600-

Total Liabilities 136113223 152356440

Fund Equity Unreserved 1002001932 3320266435

Total Fund Equity 1002001932 3320266435

TOTAL LIABILITIES amp FUND EQUITY $ 1138115155 $ 3472622875

The financial statements and notes are for informational purposes only

33

DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION DIVISION OF PARI-MUTUEL WAGERING

STATEMENT OF REVENUES EXPENDITURES amp CHANGES IN FUND BALANCE - BUDGET amp ACTUAL SPECIAL REVENUE FUND

FOR FISCAL YEAR ENDED JUNE 30 2008

FINAL 2008 2007 BUDGET ACTUAL VARIANCE ACTUAL

REVENUES Fees Charges Commissions and Sales $ 1462968000 $ 1510423993 $ 47455993 $ 1848846680 Licenses and Permits 88230000 75755065 (12474935) 77772299 Taxes 14652040100 14709972807 57932707 7556712852 Fines Forfeits Judgments and Settlements 4117800 8773932 4656132 10192871 Interest and Dividends Net 53744700 60790502 7045802 96755032 Transfers In - - - 3230584 Miscellaneous Receipts 7506100 12204044 4697944 9178523

Total Revenues 16268606700 16377920343 109313643 9602688841

EXPENDITURES CURRENT OPERATING Salaries 579678900 533903674 45775226 463518647 Other Personal Services 184418800 168853792 15565008 178434171 Other Operating Expenditures 97523500 84325982 13197518 72283850 Operation of Motor Vehicles 5500000 4847937 652063 2585300 Risk Management 16085600 16085600 21327300 GampAState University System - - - 30000000 State Attorney-Slots 23188500 - 23188500 -Tax Collection Equalization 72500 - 72500 -PMW Lab Services 236000000 236000000 - 236000000 PMW Compliance System 29647600 29647600 - 28524598 TrDMSHR SVCSSTW Contract 5828400 - 5828400 5785000 Cardroom Tax Distribution 85500000 67702156 17797844 55541702 Compulsive Gambling Prevention 141337500 125960114 15377386 88470124 OPERATING CAPITAL OUTLAY 4283200 3877015 406185 2830286 Acquisition of Motor Vehicles 7885000 7885000 - 2870000 Assessment for Fingerprinting 65988000 29746050 36241950 38680327 Service Charge to General Revenue 370000000 293760648 76239352 334561292 Refunds 120000000 6209831 113790169 502671 Transfer to FDLE Slots Investigation 321759200 310000000 11759200 291580000 Transfers to Other Funds 17917534500 12439618141 5477916359 4975167341 Transfers to General Revenue 5340000000 4350000000 990000000 846632576

Total Expenditures 25552231200 18692337940 6859893260 7675295185

Excess (Deficiency) of Revenues Over (9283624500) (2314417597) 6969206903 1927393656 (Under) Expenditures

FUND BALANCE JULY 1 2007 - 3316419529 3316419529 1392872779

FUND BALANCE JUNE 30 2008 $ (9283624500) $ 1002001932 $ 10285626432 $ 3320266435 (1) (1)

(2) (1) Does not include budget of $ 45000000 for category 190000 Investments Actual expenditures for category 190000 were

closed into the investment account (2) An adjustment of $3846906 was made to the beginning fund balance due to adjustments made by the Department

of Financial Services The financial statements and notes are for informational purposes only

34

C

AR

DR

OO

M P

AR

I-MU

TUE

L A

ND

SLO

T S

TATU

TE M

ATR

IX

STATUTE TOPIC GREYHOUND JAI ALAI THOROUGHBRED HARNESS QUARTER HORSE

FEES

Daily License Fees On Live

On-track Handle

$80 per race 5500951(1)(a) $40 per game 5500951(1)(a) $100 per race 5500951(1)(a) $100 per race 5500951(1)(a) $100 per race 5500951(1)(a)

Daily License Fees On

Simulcast Handle

$80 per race but not to exceed $500 per day 5500951(1)(a)

$40 per game but not to exceed $500 per day 5500951(1)(a)

$100 per race but not to exceed $500 per day 5500951(1)(a)

$100 per race but not to exceed $500 per day 5500951(1)(a)

$100 per race but not to exceed $500 per day 5500951(1)(a)

Cardroom Table Fees

Annual fee for each facility is $1000 for each table to be operated at the cardroom 849086(5)(d)

Annual fee for each facility is $1000 for each table to be operated at the cardroom 849086(5)(d)

Annual fee for each facility is $1000 for each table to be operated at the cardroom 849086(5)(d)

Annual fee for each facility is $1000 for each table to be operated at the cardroom 849086(5)(d)

Annual fee for each facility is $1000 for each table to be operated at the cardroom 849086(5)(d)

TAXES

Tax On Admissions

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a)

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a)

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a)

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a)

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a)

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c)

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c)

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c)

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c)

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c)

15 of admission charge or 10 cents whichever is greater for entrance to the cardroom This tax only applies if a separate admission fee is charged for entry into the cardroom facility If a single admission fee is charged allowing entry to both or either the pari-mutuel facility and the cardroom facility the tax is payable only once and shall be payable pursuant to Chapter 550 849086(13)(b)

15 of admission charge or 10 cents whichever is greater for entrance to the cardroom This tax only applies if a separate admission fee is charged for entry into the cardroom facility If a single admission fee is charged allowing entry to both or either the pari-mutuel facility and the cardroom facility the tax is payable only once and shall be payable pursuant to Chapter 550 849086(13)(b)

15 of admission charge or 10 cents whichever is greater for entrance to the cardroom This tax only applies if a separate admission fee is charged for entry into the cardroom facility If a single admission fee is charged allowing entry to both or either the pari-mutuel facility and the cardroom facility the tax is payable only once and shall be payable pursuant to Chapter 550 849086(13)(b)

15 of admission charge or 10 cents whichever is greater for entrance to the cardroom This tax only applies if a separate admission fee is charged for entry into the cardroom facility If a single admission fee is charged allowing entry to both or either the pari-mutuel facility and the cardroom facility the tax is payable only once and shall be payable pursuant to Chapter 550 849086(13)(b)

15 of admission charge or 10 cents whichever is greater for entrance to the cardroom This tax only applies if a separate admission fee is charged for entry into the cardroom facility If a single admission fee is charged allowing entry to both or either the pari-mutuel facility and the cardroom facility the tax is payable only once and shall be payable pursuant to Chapter 550 849086(13)(b)

Tax On Cardroom Gross Receipts

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts 849086(13)(a)

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts 849086(13)(a)

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts 849086(13)(a)

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts 849086(13)(a)

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts 849086(13)(a)

This matrix represents a summary of 2007 Statutes Please refer to the cite noted by statutory topic for specific language governing pari-mutuel wagering

35

STATUTE TOPIC GREYHOUND JAI ALAI THOROUGHBRED HARNESS QUARTER HORSE

Tax On Live On-track Handle

55 of handle except for charity perfomances which is 76 of handle 5500951(3)(b)1

Effective July 1 2000 a permitholder may not be taxed at a higher rate than 2 5500951(3)(d)

05 of handle 55009515(2)(a) 05 of handle 55009512(2)(a) 1 of handle 5500951(3)(a)

Tax On Simulcast Handle

Allows permitholders to receive greyhound races from out-of-state and are subject to taxation under 5500951 and 55009511 5503551(4)

Allows permitholders to receive jai alai games from out-of-state and are subject to taxation under 5500951 and 55009511 5503551(4)

Allows permitholders to receive horse races from out-of-state and are subject to taxation under 5500951 55009512 and 55009515 5503551(3) through 5503551(3)(c)

Allows permitholders to receive horse races from out-of-state and are subject to taxation under 5500951 55009512 and 55009515 5503551(3) through 5503551(3)(c)

Allows permitholders to receive horse races from out-of-state and are subject to taxation under 5500951 55009512 and 55009515 5503551(3) through 5503551(3)(c)

Tax On Intertrack and Intertrack

Simulcast Handle

55 of intertack and intertrack simulcast handle except for the intertrack handle from charity performances at a guest track within the market area of the host the tax is 76

71 of intertrack and intertrack simulcast handle 5500951(3)(b)2 and 5500951(3)(c)1

2 of intertrack handle 5500951(3)(c)1

33 of intertrack handle 5500951(3)(c)1

2 of intertrack handle 5500951(3)(c)1

5500951(3)(b)1 and 5500951(3)(c)1

05 of intertrack and intertrack simulcast handle if the guest is located outside market area of host and within market area of thoroughbred track conducting a live meet 5500951(3)(c)1

39 of intertrack and intertrack simuclast handle for permitholders located in an area of the state where there are only 3 greyhound permitholders located in 3 contiguous counties 5500951(3)(c)2

39 of intertrack and intertrack simulcast handle for greyhound permitholders located in the same market area as specified in 550615(6) or (9) 5500951(3)(c)2

05 of intertrack and intertrack simulcast handle if the guest is located outside market area of host and within market area of thoroughbred track conducting a live meet 5500951(3)(c)1

33 of intertrack and intertrack simulcast handle if permitholder restricted from operating live on a year-round basis and tax paid on intertrack handle exceeds that paid during 9293 State Fiscal Year 55009511(3)(a)

61 of intertrack and intertrack simulcast handle for jai alai permitholders located in the market area as specified in 550615(6) or (9) until the tax paid on intertrack handle in the current state fiscal year exceeds that paid during 9293 State Fiscal Year then tax on handle is 23 5500951(3)(c)2

24 of intertrack simulcast handle 5500951(3)(c)1 and 55009515(5)

05 of intertrack and intertrack simulcast handle if host and guest are thoroughbred permitholders or if the guest is located outside market area of host and within market area of thoroughbred track conducting a live meet 5500951(3)(c)1

05 of intertrack simulcast handle if guest track is a thoroughbred track located more than 35 miles from host track 55009515(5)

15 of intertrack simulcast handle 5500951(3)(c)1

05 of intertrack and intertrack simulcast handle if the guest is located outside market area of host and within market area of thoroughbred track conducting a live meet 5500951(3)(c)1

24 of intertrack simulcast handle 5500951(3)(c)1 and 55009515(5)

05 of intertrack and intertrack simulcast handle if the guest is located outside market area of host and within market area of thoroughbred track conducting a live meet 5500951(3)(c)1

OUTS (ESCHEATS)

Live On-track Handle

Paid to the State of Florida 5501645(2) Paid to the State of Florida 5501645(2) Retained by permitholder 5502633(3) Paid to Florida Standardbred Breedersrsquo and Ownersrsquo Association (FSBOA) 55026165(1) and 5502633(2)(a)

Paid to Florida Quarter Horse Breedersrsquo and Owners Association (FQHBOA) 55026165(1) and 5502633(2)(b)

Escheats from Arabian races are paid to Florida Arabian Horse Racing Promotion Fund 5502633(2)(c)

This matrix represents a summary of 2007 Statutes Please refer to the cite noted by statutory topic for specific language governing pari-mutuel wagering

36

STATUTE TOPIC GREYHOUND JAI ALAI THOROUGHBRED HARNESS QUARTER HORSE

TAX CREDITS amp EXEMPTIONS

(excluding charity performances

unless otherwise

Tax exemption of $360000 per state fiscal year or $500000 for 3 permitholders that held a full live schedule in 1995 and closest to another state authorizing greyhound racing

A permitholder that has incurred tax on handle and admissions that exceeds its operating earnings is entitiled to credit the excess amount of taxes against its next ensuing meets 55009511(1)(b)

Permitholders are allowed a credit of up to 1 of the paid taxes for the previous taxable year The credit if taken is applied against taxes on live handle due for a taxable year under this section and

noted) 55009514(1) is paid directly to the Jockeys Guild by the permitholders 55009515(6)

Tax credit each state fiscal year equal to daily license fee on live races in previous state fiscal year 5500951(1)(a)

Allows each permitholder that cannot utilize the full amount of the tax exemption or daily license fee tax credit to transfer the unused portion to a greyhound permitholder acting as a host track for intertrack wagering 5500951(1)(b)

Tax credit each state fiscal year in an amount equal to the amount remitted in escheated tickets in prior state fiscal year 5501647

Tax credit each state fiscal year equal to 25 of amount remitted in escheated tickets in prior state fiscal year Funds equal to the tax credit shall be paid by the permitholder to the National Association of Jai Alai Frontons 5501646

$30000 per performance exemption if live handle during the preceding state fiscal year was less than $15 million This exemption applies to charity performances 55009511(2)(a)1

A permitholder conducting fewer than 100 performances in any calendar year shall pay to the state the same aggregate amount of daily license fees on live games admissions tax and tax on live handle as that paid during the most recent prior calendar year in which at least 100 live performances were conducted 55009511(4)

CHARITY PERFORMANCES

Maximum of 5 days 5500351(1)

Permitholders are allowed to conduct 1 additional day to be designated as ldquoGreyhound Adopt-A-Pet Day Proceeds are paid to bona fide organizations that promote the adoption of greyhounds 5501648(2)

Maximum of 5 days 5500351(1)

Permitholders are allowed to conduct 2 additional performances known as ldquoRetired Jai Alai Playersrsquo Charity Dayrdquo for a fund to benefit retired jai alai players 5500351(8)

Maximum of 5 days 5500351(1)

One additional scholarship day to tracks located in Hillsborough County for the benefit of Pasco-Hernando Community College 5500351(6)(a) and 5500351(6)(b)

Maximum of 5 days 5500351(1) Maximum of 5 days 5500351(1)

Permitholders shall pay from any source including charity performances not less than 10 of tax credit from escheated tickets to a bona fide greyhound adoption program 5501647

This matrix represents a summary of 2007 Statutes Please refer to the cite noted by statutory topic for specific language governing pari-mutuel wagering

37

STATUTE TOPIC STATUTE REFERENCE SUMMARY

FEES

Slot License Fee 551106(1)(a) FS Annual fee for each slot machine facility is $3 million paid with the initial license application and annuall thereafter on the anniversary date of the issuance of the initial license

Compulsive or Addictive Gambling Prevention Program Fee 551118(3) FS Annual fee for each slot machine facility is $250000 paid at the same time the annual

license fee is due and annual thereafter

TAXES

Tax on Slot Revenue 551106(2)(a) and 551006(3) FS

50 of slot machine revenues which is the total of all cash and property received by the slot machine licensee from the operation of slot machines less the amount of cash cash equivalents credits and prized paid to winners of slot machine gaming shall be remitted by 3 pm Wednesday for the preceeding week ending Sunday

FINES

Failure to Pay Slot Tax Fine 551106(4) FS Up to $10000 for each day tax payment is not remitted timely

Civil Fine 551107(11) FS The division may impose a civil fine of up to $5000 fpr each violation of this chapter or the rules of the division

False Statement Fine 551109(1) FS

Up to a $10000 fine or civil penalty for any person who knowingly makes or causes to be made or aids assists or procures another to make a false statement in any report disclosure application or any document required under Chapter 551 or any rule adopted under Chapter 551

Unauthorized Possession of Slot Machines Fine 551109(2) FS

Up to a $10000 administrative fine or civil penalty for any person who possesses a slot machine without the license required by Chapter 551 or who possesses a slot machine at any location other than at the slot machines licensees facility

PENALTIES

Slot Machine Licensee Civil Penalities 551117 FS Up to a $100000 civil penalty for each count or separate offense against the slot machine

licensee for violation of Chapter 551 or any rule adopted by the division

This matrix represents a summary of 2008 Statutes Please refer to the cite noted by statutory topic for specific language governing pari-mutuel wagering

38

  • Table of Contents 2007-2008pdf
  • Overview 2007-2008pdf
  • Division Overview 2007-2008 (2-4-09)pdf
    • THE DIVISION OF PARI-MUTUEL WAGERING
    • OFFICE OF AUDITING
    • OFFICE OF OPERATIONS
    • OFFICE OF REVENUE AND FINANCIAL ANALYSIS
      • Events Shaping 2007-2008pdf
        • Events Shaping the 20072008 RacingGaming Season in Florida
          • Fiscal Years Comparative Data 2007-2008pdf
            • Total Paid
            • Total
            • Pari-Mutuel
            • Handle
            • State Revenue
            • as a Percent
            • of Handle
              • PMW Graphs 2007-2008pdf
              • PMW Handle Statistics 20072008pdf
              • Guest Handle by Host 2007-2008pdf
              • Charity-scholarship 2007-2008pdf
                • RACING SCHOLARSHIP TRUST FUND
                • ABANDONED WINNING TICKETS
                  • Cardroom Statistics 2007-2008pdf
                    • Sheet1
                      • Cardroom Revenue 20072008pdf
                      • Slot Comparative Data 2007-2008 (12-15-08)pdf
                      • Slot Revenue Per Machine 0708pdf
                        • TOTAL LINE (3)
                          • Facilities Map with 21 cardrooms (As of 11-18-08)pdf
                          • Permitholder Contact amp Operating In 77th annual rpt (as of 12-24-08)pdf
                          • Promotional Programs for FL Horses 20072008docpdf
                          • Drug Positives Data 2007-2008pdf
                            • Sheet1
                              • State Revenue Summary 0708pdf
                                • 20062007
                                  • Financial Statements (Page 1) 20072008pdf
                                  • Financial Statements (Page 2) 20072008pdf
                                  • PMW Statute Matrix 2007-2008pdf
                                  • Slot Statute Matrix 2007-2008pdf
                                    • Sheet1
                                      • Events Shaping 2007-2008pdf
                                        • Events Shaping the 20072008 RacingGaming Season in Florida
                                          • Events Shaping 2007-2008pdf
                                            • Events Shaping the 20072008 RacingGaming Season in Florida
                                              • Division Overview 2007-2008 (2-23-09)pdf
                                                • THE DIVISION OF PARI-MUTUEL WAGERING
                                                • OFFICE OF AUDITING
                                                • OFFICE OF OPERATIONS
                                                • OFFICE OF REVENUE AND FINANCIAL ANALYSIS
Page 25: Florida Departmentof Busines Division of Pari-Mutuel ......jai alai games, and cardroom poker games. Additionally, slot machine gaming at pari-mutuel facilities is ... is intended

SLOT COMPARATIVE DATA

Florida pari-mutuel facilities began slot machine operations in Broward County during the 20062007 Fiscal Year On January 29 2008 Miami-Dade County held a local referendum and passed slot machine gaming in their county

During Fiscal Year 20072008 the total amount wagered by patrons was $3023981126 Average daily revenue per slot machine was $182 Total net slot revenue was $241120630 In accordance with Section 551106(2)(a) Florida Statutes the tax rate on net slot machine revenue is 50 as a result the total taxes paid to the state was $120560316

bull Gulfstream Park Racing Association paid $19618764 in taxes representing 16 of the total taxes bull Mardi Gras Racetrack and Gaming Center paid $39550545 in taxes representing 33 of the total taxes and

bull Pompano Park Racing paid $61391007 in taxes representing 51 of the total taxes

Taxes paid on net slot machine revenue were accounted for by the division then immediately transferred to the Department of Educations Educational Enhancement Trust Fund

Gulfstream Operations Began 11152006

Mardi Gras Operations Began 12282006

Pompano Park Operations Began 04142007 TOTAL

FY 200607 FY 200708 FY 200607 FY 200708 FY 200607 FY 200708 FY 200607 FY 200708 Average Number of Machines 834 887 1150 1239 1500 1500 2281 3626 Number of Operating Days 228 366 185 366 78 366 228 366 Average Revenue per Machine $161 $121 $216 $174 $193 $224 $191 $182 Amount Wagered $322637778 $501200320 $517732918 $898612565 $273737770 $1624168241 $1114108466 $3023981126 Amount Won By Patrons $291991699 $458031144 $471834882 $816752882 $251151459 $1492832705 $1014978040 $2771616730

Promotional Credits $0 $3970805 $0 $2819819 $0 $4662829 $0 $11453454 30-Day Unclaimed Tickets $60109 $39156 $231437 $55817 $19988 $109307 $311533 $204280

Winnings withheld from Excluded Persons $0 $0 $0 $5408 $0 $0 $0 $5408 Net Slot Machine Revenue $30706188 $39237527 $46129473 $79101089 $22606298 $122782015 $99441960 $241120631

State Tax Revenue $15353094 $19618764 $23064737 $39550545 $11303149 $61391007 $49720980 $120560316 Permitholder Revenue $15353094 $19618764 $23064737 $39550545 $11303149 $61391007 $49720980 $120560316

FISCAL YEAR 20072008

NET SLOT MACHINE REVENUE PROMOTIONAL CREDITS AMOUNT WON BY PATRONS

Gulfstream $458031144

17

Pompano Park $1496832705

53 Mardi Gras

$816752882 30

Gulfstream $3970805

35

Mardi Gras $2819819

25

Pompano Park $4662829

40

Gulfstream $39237527

16

Mardi Gras $79101089

33

Pompano Park $122782015

51

19

I

_jl -

~ ------

--

__ T

- - -- --- -_IF ~

-

Daily Revenue per Machine Compared to Average Number of Machines For Fiscal Years 20062007 and 20072008

GULFSTREAM PARK RACING AND CASINO

$0 $50

$100 $150 $200 $250 $300 $350 $400 $450

Jul-0

6

Aug-06

Sep-06

Oct-06

Nov-06

Dec-06

Jan-07

Feb-07

Mar-07

Apr-07

May-07

Jun-07

Jul-0

7

Aug-07

Sep-07

Oct-07

Nov-07

Dec-07

Jan-08

Feb-08

Mar-08

Apr-08

May-08

Jun-08

Dai

ly R

even

ue p

er M

achi

ne

0 200 400 600 800 1000 1200 1400 1600 1800 2000

Ave

rage

Num

ber o

f Mac

hine

s

Revenue per Machine Machines

MARDI GRAS RACETRACK AND GAMING CENTER

ISLE CASINO AND RACING AT POMPANO PARK

$0 $50

$100 $150 $200 $250 $300 $350 $400 $450

Jul-0

6

Aug-06

Sep-06

Oct-06

Nov-06

Dec-06

Jan-07

Feb-07

Mar-07

Apr-07

May-07

Jun-07

Jul-0

7

Aug-07

Sep-07

Oct-07

Nov-07

Dec-07

Jan-08

Feb-08

Mar-08

Apr-08

May-08

Jun-08

Dai

ly R

even

ue p

er M

achi

ne

0 200 400 600 800 1000 1200 1400 1600 1800 2000

Ave

rage

Num

ber o

f Mac

hine

s

Revenue per Machine Machines

$0 $50

$100 $150 $200 $250 $300 $350 $400 $450

Jul-0

6

Aug-06

Sep-06

Oct-06

Nov-06

Dec-06

Jan-07

Feb-07

Mar-07

Apr-07

May-07

Jun-07

Jul-0

7

Aug-07

Sep-07

Oct-07

Nov-07

Dec-07

Jan-08

Feb-08

Mar-08

Apr-08

May-08

Jun-08

Dai

ly R

even

ue p

er M

achi

ne

0 200 400 600 800 1000 1200 1400 1600 1800 2000

Ave

rage

Num

ber o

f Mac

hine

s

Revenue per Machine Machines

ALL FACLITIES COMBINED

Dai

ly R

even

ue p

er M

achi

ne $450

$400 $350 $300 $250 $200 $150 $100

$50 $0

l-uJ6 6 6 6 6 7 7 7 7 7 70 -06

-0 -0 -0 -0 -0 -0 -0 -0 -07

-0 0 -g p t v c n b r r y n l- gu e c o e a e a p a u u uA S O N D J F M A JM J A

Revenue per Machine

7 8 807 7 7 7 8 8 8-0 -0 -0 -0 -0 -0 -0 -0 -08

-0p t v c n b r r y ne c o e a e a p a uS O N D J F M A M J

Machines

Ave

rage

Num

ber o

f Mac

hine

s 6000

5000

4000

3000

2000

1000

0

20

DA

TA B

Y A

SS

OC

IATI

ON

FA

CIL

ITY

Pari-Mutuel Facilities by Permit Type

Key

- 16 Greyhound Tracks

6 Jai-Alai Frontons

-0 0

-e

3 Thoroughbred Tracks

1 Harness Track

1 Limited lntertrack Wagering Permit (5506308 FS)

3 Division Regional Offices

21 Cardrooms

3 Slot Machine Gaming Facilities

middot1ton Jai Alai Ham1

P rce Jai Alai Fort 1e ____ ~

h Kennel Club Palm Beac

Dania I Summersport Jai Alai

Mardi Gras Racetrack Bet Miami

Gulfstream Park

Calder Tropical Park

J i Alai middot middot 1 Summer a M1am1

Flagler Greyhound

2008 October 01

21

GREYHOUND ASSOCIATIONS

Florida remains the leader in greyhound racing in the United States with 18 permitholders operating at 13 tracks throughout the state A total of 4479 performances including charity and scholarship performances were conducted during this past fiscal year a decrease of nine percent from the previous fiscal year

During Fiscal Year 20072008 handle wagered at live greyhound performances decreased by 12 percent Intertrack handle wagered on broadcasts of live Florida greyhound performances decreased by 12 percent Simulcast handle wagered on broadcasts of performances from outside the state decreased by 23 percent Intertrack simulcast handle wagered on broadcast of performances from outside the state increased by 12 percent Overall total handle decreased by 13 percent for the Florida greyhound industry

Total paid attendance decreased by 41 percent from the prior year The division reports only paid attendance and does not include free admissions or complimentary passes in its data Total greyhound revenue to the state decreased by 15 percent during Fiscal Year 20072008 The greyhound industry accounted for approximately 46 percent of Floridarsquos total revenue and 31 percent of total handle from pari-mutuel performances

Based on audits conducted by the division greyhound permitholders paid $29048989 in purses during Fiscal Year 20072008 which excludes stakes fees and sponsor contributions The races conducted during the past year by greyhound permitholders is shown in detail on the individual permitholder pages of this section

All of Floridarsquos greyhound permitholders actively sponsor greyhound adoption programs Many of the statersquos greyhound tracks provide for on-site adoption booths animal welfare funding advertising special events and public information Florida Statutes provide that greyhound permitholders receive credits applicable against taxes in an amount equal to the uncashed tickets remitted to the state in the prior fiscal year Each permitholder is required to pay an amount equal to 10 percent of the amount of the credit received to any bona fide organization which promotes or encourages greyhound adoptions During Fiscal Year 20072008 total contributions provided to greyhound adoption units amounted to $201949 which exceeded the minimum statutory requirement

Total Performances 4479 Total Paid Attendance 1006115

Total Racing Days 3514 Total Admission Tax $67344

Bet Miami Greyhounds Broward County

See Mardi Gras Racetrack and Gaming Centers contact information for detail

Meet Period 7012007 to 12312007 and 6012008 to 06302008 at Mardi Gras Racing Results Performances 140 Paid Attendance Racing Days 140 Total Admission Tax Purses Paid $1615540

0 $0

Daytona Beach Kennel Club Inc Volusia County

Website wwwdaytonagreyhoundcom Mailing Address P O Box 11470 Daytona Beach Florida 32120 Street Address 960 South Williamson Road Daytona Beach Florida 32114 Meet Period 7012007 to 6302008 Racing ResultsPerformances 410 Paid Attendance Racing Days 312 Total Admission Tax Purses Paid $1660136

Telephone 3862526484 Fax 3862524808

147081 $507

22

Website Mailing Address Street Address

Meet Period

Racing ResultsPerformances Racing Days Purses Paid

Derby Lane St Petersburg Kennel Club Inc

Pinellas County

wwwderbylanecom P O Box 22099 St Petersburg Florida 33742-2099 10490 Gandy Boulevard St Petersburg Florida 33702-2395

7012007 to 8182007 and 1012008 to 6302008

292 Paid Attendance 198 Total Admission Tax

$3344976

Telephone Fax

3446 $0

7278123235 7278123305

Website MailingStreet Address

Meet Period

Racing ResultsPerformances Racing Days Purses Paid

Ebro Dog Track Washington County Kennel Club Inc

Washington County

wwwebrogreyhoundparkcom 6558 Dog Track Road Ebro Florida 32437

7022007 to 12012007 and 152008 to 6302008

262 Paid Attendance 214 Total Admission Tax

$665281

Telephone Fax

32953 $5720

8502343943 8505354442

Website Mailing Address Street Address

Meet Period

Racing ResultsPerformances Racing Days Purses Paid

Flagler Greyhound Track West Flagler Associates Ltd

Dade County

wwwflaglerdogscom P O Box 350940 Miami Florida 33135-0940 401 NW 38th Court Miami Florida 33126

7012007 to 6302008

361 Paid Attendance 362 Total Admission Tax

$1934808

Telephone Fax

0 $0

3056493000 3056314525

Website Mailing Address Street Address Meet Period Racing Results Performances Racing Days Purses Paid

Jacksonville Kennel Club Inc Duval County

wwwjaxkennelcom P O Box 959 Orange Park Florida 32067-0959 1440 North McDuff Avenue Florida 32205 7012007 to 9032007 and 5282008 to 6302008 at Orange Park

115 Paid Attendance 86 Total Admission Tax

$1413236

Telephone Fax

26204 $0

9046460001 9046460420

Website Mailing Address Street Address

Meet Period

Racing Results Performances Racing Days Purses Paid

Jefferson County Kennel Club Inc Jefferson County

wwwjckcgreyhoundscom P O Box 400 Monticello Florida 32345 3079 North Jefferson Street Monticello Florida 32344

7022007 to 9082007 and 5282008 to 6302008

223 Paid Attendance 223 Total Admission Tax

$576563

Telephone Fax

27160 $2728

8509972561 8509973871

23

Website Mailing Address Street Address

Meet Period

Racing Results Performances Racing Days Purses Paid

Mardi Gras Racetrack and Gaming Center Hartman amp Tyner Inc

Broward County

wwwplaymardigrascom P O Box 2007 Hollywood Florida 33022 831 North Federal Highway Hallandale Beach Florida 33009

1012008 to 5312008

152 Paid Attendance 152 Total Admission Tax

$1597917

Telephone Fax

0 $0

9549243200 9549243143

Website MailingStreet Address Meet Period Racing Results Performances Racing Days Purses Paid

Melbourne Greyhound Park LLC Brevard County

wwwmelbournegreyhoundparkcom 1100 North Wickham Road Melbourne Florida 32935

12262007 to 4262008

107 Paid Attendance 71 Total Admission Tax

$422370

Telephone Fax

21157 $399

3212599800 3212593437

Website Mailing Address Street Address Meet Period Racing Results Performances Racing Days Purses Paid

Naples-Ft Myers Greyhound Track Bonita-Fort Myers Corporation

Lee County wwwnaplesfortmyersdogscom P O Box 2567 Bonita Springs Florida 34133-2567 10601 Bonita Beach Road SW Bonita Springs Florida 34135 7012007 to 6302008

410 Paid Attendance 326 Total Admission Tax

$2298746

Telephone Fax

255495 $37445

2399922411 2399479244

Website Mailing Address Street Address Meet Period Racing Results Performances Racing Days Purses Paid

Orange Park Kennel Club Inc Clay County

wwwjaxkennelcom P O Box 959 Orange Park Florida 32067-0959 455 Park Avenue Orange Park Florida 32073 12052007 to 3102008

112 Paid Attendance 84 Total Admission Tax

$1252565

Telephone Fax

24563 $0

9046460001 9046460420

Website MailingStreet Address Meet Period Racing Results Performances Racing Days Purses Paid

Palm Beach Kennel Club Investment Corporation of Palm Beach

Palm Beach County wwwpbkennelclubcom 1111 North Congress Avenue West Palm Beach Florida 33409-6317 7012007 to 6302008

466 Paid Attendance 363 Total Admission Tax

$4821349

Telephone Fax

220086 $12853

5616832222 5614711298

Website Mailing Address Street Address Meet Period Racing ResultsPerformances Racing Days Purses Paid

Pensacola Greyhound Track Inc Escambia County

wwwpensacolagreyhoundparkcom P O Box 12824 Pensacola Florida 32591-2824 951 Dog Track Road Pensacola Florida 32506-8236 7012007 to 6292008

212 Paid Attendance 165 Total Admission Tax

$725502

Telephone Fax

0 $0

8504558595 8504538883

24

Penn Sanford LLC dba Sanford-Orlando Kennel Club Seminole County

See SOKC LLCs contact information for detail Meet Period 7012007 to 6292008

Racing ResultsPerformances 217 Paid Attendance Racing Days 141 Total Admission Tax Purses Paid $784903

32228 $3867

SOKC LLC dba Sanford-Orlando Kennel Club Seminole County

Website wwwfloridagreyhoundracingcom Mailing Address P O Box 50280 Longwood Florida 32752 Street Address 301 Dog Track Road Longwood Florida 32750 Meet Period 11012007 to 5022008 Racing ResultsPerformances 229 Paid Attendance Racing Days 152 Total Admission Tax Purses Paid $838829

TelephoneFax

41031 $0

4078311600 4078313997

Sarasota Kennel Club Inc Sarasota County

Website wwwsarasotakennelclubcom MailingStreet Address 5400 Bradenton Road Sarasota Florida 34234 Meet Period 7022007 to 5032008 Racing ResultsPerformances 352 Paid Attendance Racing Days 219 Total Admission Tax Purses Paid $1399180

TelephoneFax

145858 $3692

9413557744 9413512207

St Johns Greyhound Park Bayard Raceways Inc

St Johns County Website wwwjaxkennelcom Mailing Address P O Box 959 Orange Park Florida 32067-0959 Street Address 6322 Racetrack Road Jacksonville Florida 32259 Meet Period 9052007 to 12032007 and 3122008 to 5262008 at Orange Park Racing ResultsPerformances 192 Paid Attendance Racing Days 143 Total Admission Tax Purses Paid $1900576

Telephone Fax

28853 $133

9046460001 9046460420

Tampa Greyhound Track Associated Outdoor Clubs Inc

Hillsborough County Website wwwtampadogscom Mailing Address P O Box 8096 Tampa Florida 33674-8096 Street Address 8300 North Nebraska Avenue Tampa Florida 33604 Meet Period 7012007 to 8192007 and (8202007 to 12312007 at Derby Lane) Racing ResultsPerformances 227 Paid Attendance Racing Days 163 Total Admission Tax Purses Paid $1796512

Telephone Fax

0 $0

8139324313 8139325048

25

JAI ALAI FRONTON ASSOCIATIONS

Florida was the first state in the nation to conduct jai alai performances with the first fronton being built in 1926 There are currently eight jai alai permitholders operating at six frontons throughout Florida In fact Florida is now the only state where jai alai games are conducted A total of 1094 regular performances including charity and scholarship performances were conducted during this past fiscal year a decrease of 20 percent from the previous fiscal year

During Fiscal Year 20072008 handle wagered at live jai alai performances decreased by 19 percent Intertrack handle wagered on broadcasts of live Florida jai alai performances decreased by 13 percent There are no longer any other states that conduct jai alai therefore there was no simulcast or intertrack simulcast handle Total handle declined by 16 percent for the Florida jai alai industry

Revenue to the state decreased by three percent during Fiscal Year 20072008 The jai alai industry accounted for approximately two percent of Floridarsquos total revenue and five percent of total handle from pari-mutuel performances Permitholders reported paying $7755267 in playersrsquo awards

Total paid attendance decreased by 52 percent from the prior year The division reports only paid attendance and does not include free admissions or complimentary passes in its data

Total Performances 1094 Total Paid Attendance 160960 Total Gaming Days 833 Total Admission Tax $0

Dania Jai Alai A Divison of the Aragon Group

A Boyd Gaming Company Broward County

Website wwwdania-jai-alaicom Mailing Address P O Box 96 Dania Beach Florida 33004 TelephoneStreet Address 301 East Dania Beach Boulevard Dania Beach Florida 33004 Fax Meet Period 12012007 to 6292008 Gaming ResultsPerformances 240 Paid Attendance 0 Racing Days 180 Total Admission Tax $0 Players Awards Paid $1751505

9549272841 9549209095

Ft Pierce Jai Alai Florida Gaming Centers Inc

St Lucie County Website wwwfla-gamingcom TelephoneMailingStreet Address 1750 South Kings Highway Ft Pierce Florida 34945-3099 Fax Meet Period 4042008 to 5312008 Miscellaneous Revenue to State $34919 (See Section 5509511(4) Florida Statutes for detail) Gaming ResultsPerformances 44 Paid Attendance 0 Racing Days 35 Total Admission Tax $0 Players Awards Paid $150000

7724647500 7724640099

Hamilton Jai Alai and Poker Richmond Entertainment Inc

Hamilton County Website wwwhamiltondownsjaialaicom TelephoneMailingStreet Address 6968 US Highway 129 South Jasper Florida 32052 Fax Meet Period 7012007 to 10252007 Gaming ResultsPerformances 100 Paid Attendance 9220 Racing Days 100 Total Admission Tax $0 Players Awards Paid $205191

3866380011 3866380033

26

Miami Jai Alai Florida Gaming Centers Inc

Dade County

Website wwwfla-gamingcom Telephone MailingStreet Address 3500 NW 37th Avenue Miami Florida 33142 Fax Meet Period 11012007 to 5072008

Gaming Results Performances 216 Paid Attendance 23568 Racing Days 162 Total Admission Tax $0 Players Awards Paid $1986750

3056336400 3056347013

Ocala Jai Alai Second Chance Jai Alai LLC

Marion County

Website wwwocalajaialaicom Mailing Address P O Box 580 Orange Lake Florida 32681 Telephone Street Address 4601 NW Highway 318 Reddick Florida 32686 Fax Meet Period 4032008 to 4302008 Miscellaneous Revenue to State $15733 (See Section 5509511(4) Florida Statutes for detail)

Gaming Results Performances 40 Paid Attendance 0 Racing Days 20 Total Admission Tax $0 Players Awards Paid $102869

3525912345 3525913402

Orlando-Seminole Jai Alai Florida Jai Alai Inc Seminole County

Website wwworlandojaialaicom Mailing Address P O Box 300107 Fern Park Florida 32730 Telephone Street Address 6405 South Highway 17-92 Fern Park Florida 32730 Fax Meet Period 1012008 to 3302008 Miscellaneous Revenue to State $44200 (See Section 5509511(4) Florida Statutes for detail)

Gaming Results Performances 81 Paid Attendance 18578 Racing Days 55 Total Admission Tax $0 Players Awards Paid $303775

4073396221 4078314689

Summer Jai Alai Dade County

See Miami Jai Alais contact information for detail Meet Period 7012007 to 10312007 and 5082008 to 6302008 at Miami Jai Alai

Gaming Results Performances 202 Paid Attendance 72605 Racing Days 152 Total Admission Tax $0 Players Awards Paid $1986750

Summersport Enterprises Ltd A Boyd Gaming Company

Broward County

See Dania Jai Alais contact information for detail Meet Period 7012007 to 11302007 at Dania Jai Alai

Gaming Results Performances 171 Paid Attendance 36989 Racing Days 129 Total Admission Tax $0 Players Awards Paid $1268427

27

THOROUGHBRED ASSOCIATIONS

Florida continues to be a premier thoroughbred racing state with four permitholders operating at three tracks located in Central and South Florida A total of 349 regular performances including charity and scholarship performances were conducted during this past fiscal year which reflects no change from the previous fiscal year

During Fiscal Year 20072008 handle on live thoroughbred performances decreased 23 percent and intertrack handle wagered increased eight percent Simulcast handle wagered on broadcasts of performances from outside the state decreased by 26 percent while intertrack simulcast handle increased by seven percent Overall total handle declined by six percent for the Florida thoroughbred industry

Total revenue to the state during Fiscal Year 20072008 decreased six percent from the prior year The thoroughbred industry accounted for approximately 46 percent of Floridarsquos total revenue and 58 percent of total handle from pari-mutuel performances

Total paid attendance decreased by 20 percent from the prior year The division reports only paid attendance and does not include free admissions or complimentary passes in its data

Total Performances 349 Total Paid Attendance 252673 Total Racing Days 352 Total Admission Tax $53505

Calder Race Course Inc Dade County

Website wwwcalderracecoursecom Mailing Address P O Box 1808 Miami Florida 33055-0808 Street Address 2101 NW 27th Avenue Miami Florida 33056

Meet Period 7012007 to 10142007 and 4252008 to 6302008 Racing ResultsPerformances 109 Paid Attendance Racing Days 109 Total Admission Tax Purses Paid $27295808

Telephone Fax

74495 $15588

3056251311 3056202569

Gulfstream Park Racing Association Inc Broward County

Website wwwcasinoatgulfstreamcomhomehtml MailingStreet Address 901 South Federal Highway Hallandale Beach Florida 33009 Meet Period 1032008 to 4202008 Racing ResultsPerformances 86 Paid Attendance Racing Days 89 Total Admission Tax Purses Paid $30309087

Telephone Fax

0 $0

9544547000 9544546479

Tampa Bay Downs Inc Hillsborough County

Website wwwtampabaydownscom Mailing Address P O Box 2007 Oldsmar Florida 34677 Street Address 11225 Race Track Road Tampa Florida 33626 Meet Period 12082007 to 5042008 Racing ResultsPerformances 94 Paid Attendance Racing Days 94 Total Admission Tax Purses Paid $15474950

Telephone Fax

139683 $30326

8138554401 8132611961

Tropical Park Inc Dade County

See Calders contact information for detail Meet Period 10152007 to 1022008 at Calder Race Course Racing ResultsPerformances 60 Paid Attendance Racing Days 60 Total Admission Tax Purses Paid $12330361

38495 $7591

28

29

HARNESS ASSOCIATIONS

Pompano Park is the only permitholder currently conducting harness horse racing performances in the State of Florida A total of 158 regular performances including charity and scholarship performances were conducted during this past fiscal year a decrease of nine percent from the previous fiscal year

During Fiscal Year 20072008 handle wagered at live harness performances decreased by 12 percent Intertrack handle wagered on broadcasts of live Florida harness performances decreased by 15 percent Simulcast handle wagered on broadcasts of performances from outside the state decreased by 13 percent while intertrack simulcast handle decreased by 13 percent Overall total handle decreased by 13 percent for the Florida harness industry

Total revenue to the state during Fiscal Year 20072008 decreased by nine percent from the prior year The harness industry accounted for approximately six percent of Floridarsquos total revenue and six percent of total handle from pari-mutuel performances

The division reports only paid attendance and does not include free admissions or complimentary passes in its data

Total Performances 158 Total Paid Attendance 0

Total Racing Days 158 Total Admission Tax $0

Isle Casino and Racing at Pompano Park PPI Inc

Broward County

Website wwwtheislepompanoparkcomhomephp Telephone 9549722000 MailingStreet Address 1800 SW Third Street Pompano Beach Florida 33069 Fax 9549780377 Meet Period 7012007 to 6302008

Racing ResultsPerformances 158 Paid Attendance 0 Racing Days 158 Total Admission Tax $0 Purses Paid $12739946

SUMMARY

PARI-MUTUEL INDUSTRY

During Fiscal Year 20072008 the total handle wagered for all classes exceeded $13 billion a decrease of nine percent from the prior fiscal year Total pari-mutuel performances including charity and scholarship performances conducted during Fiscal Year 20072008 decreased by 10 percent from the previous fiscal year

The state realized revenue from regular performances of approximately $25 million a decrease of seven percent from the prior fiscal year Of the $25 million collected greyhound permitholders accounted for 46 percent thoroughbreds for 46 percent harness for 6 percent and jai alai for 2 percent

Total paid attendance decreased 40 percent from the prior year The division reports only paid attendance and does not include free admission or complimentary passes in its data

HORSE RACING

Promotional Programs for Florida-Bred Horses

Florida breeder promotions and award programs are administered by private breeders and owners associations organized to promote ownership and breeding of race horses in the State of Florida Each association conducts its own campaign to enhance the horse breeding industry in the state and provides breeders and owners awards of up to 20 percent of announced gross purses The Florida Standardbred Breeders and Owners Association is funded by the breaks and uncashed tickets from live performances and one percent of the intertrack handle The Quarter Horse Breeders Association is funded by the breaks and the uncashed tickets from live races and one percent of the live and intertrack handle The Florida Thoroughbred Breeders and Ownersrsquo Association awards program is funded by 0955 percent of the live simulcast and intertrack handle as well as 3475 percent of the gross revenue from out-of-state wagers on Florida races

To date the Florida thoroughbred breeding industry has produced 45 national champions including Skip Away the 1998 North American Horse of the Year and Affirmed the last horse to have won the Triple Crown (1978) In 2005 Florida-bred ldquoAfleet Alexrdquo captured two-thirds of the Triple Crown winning the Preakness Stakes (G1) and Belmont Stakes (G1) The industry boasts 110 Florida-bred millionaires 19 classic winners (Kentucky Derby Preakness Stakes and Belmont Stakes) and 20 Breeders Cup Day champions

The Florida Thoroughbred Breedersrsquo and Ownersrsquo Association funds the Florida-bred Stakes Program which is implemented at Floridas thoroughbred racetracks In addition Florida-breds won 346 stakes races including 68 graded stakes and earned more than $41 million in stakes purses Florida-breds banked in excess of $194 million in total North American purse money Through a percentage of pari-mutuel handle Florida thoroughbred permitholders contributed $9542882 to the Florida Thoroughbred Breedersrsquo and Ownersrsquo Association during Fiscal Year 20072008 The FTBOA paid out $5941304 in Breedersrsquo Awards $567000 in Stallion Ownersrsquo Awards and $2112650 through the Florida-bred Stakes Program The Florida-bred Stakes Program includes ldquoThe Sunshine Millionsrdquo at Gulfstream Park ldquoThe Florida Millionrdquo at Calder Race CourseTropical Park ldquoFlorida Cup Dayrdquo at Tampa Bay Downs and additional funds for supplements to Florida-bred Preferred Stakes Races during the CalderTropical and Tampa Bay Downsrsquo meets

The Florida Standardbred Breeders and Owners Association a non-profit organization and the recognized representative of horsemen in the state of Florida is the designated association for the allocation and distribution of funds for Florida-bred Standardbred racing Promotional activities include providing breeder and stallion awards for eligible Florida-bred horses during Pompano Parks 20072008 meet as well as awards for Florida Breeders Stakes races A series of races and awards were also provided for two and three-year-old standardbreds to prepare for the winter meet at Pompano Park The total amount of funds collected and distributed to the Florida Standardbred horsemen throughout the year exceeded $1600000

Note Promotional program information is provided by respective Breeders and Owners Associations

30

UNIVERSITY OF FLORIDA COLLEGE OF VETERINARY MEDICINE RACING LABORATORY

The University of Florida College of Veterinary Medicine Racing Laboratory detects and identifies any drug medication stimulant depressant hypnotic local anesthetic or drug-masking agent prohibited in the blood urine or other bodily fluids of racing horses and greyhounds collected by the Division

During Fiscal Year 20072008 the laboratory received and processed 82763 samples that resulted in 537014 analyses The vigilant monitoring of samples by the laboratory serves to deter the illegal use of drugs in racing animals in Florida

Horse UrineBlood Greyhound Urine 1 Investigative Samples Received 18509 64254 3

2Samples Analyzed 18573 29320 3 Number of Analyses 293371 243643 7 Positives 102 46 NA

1 Quantity Not Sufficient For Testing (QNS) 34798 (542) 2 The Samples Analyzed number for horses is larger than the Samples Received number due to the carryover of samples received in June 2007 that are analyzed in July of the next fiscal year

DRUG POSITIVES FOR FISCAL YEAR 20072008

Types of Positives (ARCI Drug Class) Horse Greyhound Acepromazine Metabolite (3) 12 0 Acepromazine Metabolites (3) Butorphanol (3) 1 0 Albuterol (3) 2 0 Aminorex Levamisole Levamisole metabolite 0 1 Benzoylecgonine (1) 1 8 Butorphanol (3) 3 0 Caffeine (2)Theophylline (3) 2 0 Caffeine (2) Theophylline (3) Butorphanol (3) 1 0 Caffeine (2)Theophylline (3) Theobromine (4) 5 0 Cimetidine (5) 4 0 Clenbuterol (3) 9 0 Dimethyl Sulfoxide (5) 5 9 Gamma-Hydroxphenylbutazone (NA) 0 9 Gamma-Hydroxphenylbutazone (NA) Phenylbutazone (NA) Oxyphenbutazone (4) 0 3 Glycopyrrolate (3) 5 0 Ipratropium (3) 2 0 Lidocaine (2) 0 1 Lidocaine (2) 3-Hydroxylidocaine Monoethyl-glycinesylidine 1 0 Lidocaine (2) 3amp4-Hydroxylidocaine Monoethyl-glycinesylidine 0 1 Methocarbamol (4) 0 1 Methocarbamol (4) Guaifenesin (4) 2 0 Naproxen (4) 1 0 Oxilofrine 4 0 Pentoxifylline (4) 1 0 Phenylbutazone (NA)Oxyphenbutazone (4) 37 1 Procaine (3) 0 5 Ranitidine (5) 4 0 Theobromine (4) 0 7 TOTALS 102 46

Class (1) Drugs that have the highest potential to affect performance and have no generally accepted medical use in the racing animal

Class (2) Drugs that have a high potential to affect performance but less of a potential than drugs in Class I Class (3) Drugs that may or may not have generally accepted medical use in the racing animal but the pharmacology of which

suggests less potential to affect performance than drugs in Class 2

Class (4) Includes therapeutic medications that would be expected to have less potential to affect performance than those in Class 3 Class (5) Includes therapeutic medications for which concentration limits have been established by the racing jurisdictions as well as

certain miscellaneous agents and other medications as determined by the regulatory bodies

31

FIN

AN

CIA

L S

TATE

ME

NTS

DIVISION OF PARI-MUTUEL WAGERING SUMMARY OF STATE REVENUE FROM PARI-MUTUEL CARDROOM

AND SLOT ACTIVITIES FISCAL YEAR 20072008

State Revenue From Regular Performances Tax on Attendance $ 116982 Daily License Fees 3882120 Tax on Handle 19110317

State Revenue From Pari-Mutuel Performances $ 23109419

Other State Revenue Occupational Licenses $ 627372 Fingerprint Fees 281045 Escheated Tickets From Greyhound and Jai Alai (1) 1470310 Racing Scholarship Funds (1) 3303 PMW Trust Fund - Drug Fines 25975 Miscellaneous Revenue 104013 General Revenue Fund - Other Fines 36290

Other State Revenue $ 2548308

Total Pari-Mutuel State Revenue $ 25657727

State Revenue From Cardrooms Table Fees $ 875000 Gross Receipts(2) 9086385 Occupational Licenses 131741

Total State Revenue From Cardrooms $ 10093126

State Revenue From Slots CompulsiveAddictive Gambling Fee $ 750000 Facility License Fee 9000000 Slot Taxes(3)(4) 122891732 Fingerprint Fees 9678 Occupational Licenses 309920 Miscellaneous Revenue 4561 Miscellaneous Fines 60000

Total State Revenue From Slots $ 133025891

Total State Revenue Generated(5) $ 168776744

(1) Escheated tickets from greyhound racing and jai alai gaming and Racing Scholarship Funds are distributed to the Department of Education

(2) One-half of cardroom gross receipts is deposited into General Revenue (3) Slot taxes are distributed to the Department of Education (4) Pompano Park has requested a refund of $23 million for overpayment of Slot taxes for Fiscal

Year 20072008 Refund has been requested and will be processed by the Department of Education in Fiscal Year 20082009

(5) Total revenue and components thereof generated is on the accrual basis of accounting Total revenue and components thereof as as shown in the financial statements on page 34 is on the cash basis of accounting

32

DEPARTMENT OF BUSINESS amp PROFESSIONAL REGULATION DIVISION OF PARI-MUTUEL WAGERING

BALANCE SHEET SPECIAL REVENUE FUND

FOR FISCAL YEAR ENDED JUNE 30 2008

ASSETS2008 2007

Cash Cash with State Treasurer Investments at cost Accounts receivable Allowance for uncollectibles Interest receivable Due from state funds

$ 8782450 130253048 614648452 370224565

(47367) 3214765

11039242

$ 12865700222813082

2974720047251866437

(403691)75307163230584

TOTAL ASSETS $ 1138115155 $ 3472622875

LIABILITIES amp FUND EQUITY Liabilities Accounts payable Accrued salaries Due to other funds Due to other state agencies Due to general revenue Compensated Absences Deferred revenues

$ 31462691 5343391

19860800 6908508

72185753 352080

-

$ 2451476432118280

5007001118617783905919

130600-

Total Liabilities 136113223 152356440

Fund Equity Unreserved 1002001932 3320266435

Total Fund Equity 1002001932 3320266435

TOTAL LIABILITIES amp FUND EQUITY $ 1138115155 $ 3472622875

The financial statements and notes are for informational purposes only

33

DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION DIVISION OF PARI-MUTUEL WAGERING

STATEMENT OF REVENUES EXPENDITURES amp CHANGES IN FUND BALANCE - BUDGET amp ACTUAL SPECIAL REVENUE FUND

FOR FISCAL YEAR ENDED JUNE 30 2008

FINAL 2008 2007 BUDGET ACTUAL VARIANCE ACTUAL

REVENUES Fees Charges Commissions and Sales $ 1462968000 $ 1510423993 $ 47455993 $ 1848846680 Licenses and Permits 88230000 75755065 (12474935) 77772299 Taxes 14652040100 14709972807 57932707 7556712852 Fines Forfeits Judgments and Settlements 4117800 8773932 4656132 10192871 Interest and Dividends Net 53744700 60790502 7045802 96755032 Transfers In - - - 3230584 Miscellaneous Receipts 7506100 12204044 4697944 9178523

Total Revenues 16268606700 16377920343 109313643 9602688841

EXPENDITURES CURRENT OPERATING Salaries 579678900 533903674 45775226 463518647 Other Personal Services 184418800 168853792 15565008 178434171 Other Operating Expenditures 97523500 84325982 13197518 72283850 Operation of Motor Vehicles 5500000 4847937 652063 2585300 Risk Management 16085600 16085600 21327300 GampAState University System - - - 30000000 State Attorney-Slots 23188500 - 23188500 -Tax Collection Equalization 72500 - 72500 -PMW Lab Services 236000000 236000000 - 236000000 PMW Compliance System 29647600 29647600 - 28524598 TrDMSHR SVCSSTW Contract 5828400 - 5828400 5785000 Cardroom Tax Distribution 85500000 67702156 17797844 55541702 Compulsive Gambling Prevention 141337500 125960114 15377386 88470124 OPERATING CAPITAL OUTLAY 4283200 3877015 406185 2830286 Acquisition of Motor Vehicles 7885000 7885000 - 2870000 Assessment for Fingerprinting 65988000 29746050 36241950 38680327 Service Charge to General Revenue 370000000 293760648 76239352 334561292 Refunds 120000000 6209831 113790169 502671 Transfer to FDLE Slots Investigation 321759200 310000000 11759200 291580000 Transfers to Other Funds 17917534500 12439618141 5477916359 4975167341 Transfers to General Revenue 5340000000 4350000000 990000000 846632576

Total Expenditures 25552231200 18692337940 6859893260 7675295185

Excess (Deficiency) of Revenues Over (9283624500) (2314417597) 6969206903 1927393656 (Under) Expenditures

FUND BALANCE JULY 1 2007 - 3316419529 3316419529 1392872779

FUND BALANCE JUNE 30 2008 $ (9283624500) $ 1002001932 $ 10285626432 $ 3320266435 (1) (1)

(2) (1) Does not include budget of $ 45000000 for category 190000 Investments Actual expenditures for category 190000 were

closed into the investment account (2) An adjustment of $3846906 was made to the beginning fund balance due to adjustments made by the Department

of Financial Services The financial statements and notes are for informational purposes only

34

C

AR

DR

OO

M P

AR

I-MU

TUE

L A

ND

SLO

T S

TATU

TE M

ATR

IX

STATUTE TOPIC GREYHOUND JAI ALAI THOROUGHBRED HARNESS QUARTER HORSE

FEES

Daily License Fees On Live

On-track Handle

$80 per race 5500951(1)(a) $40 per game 5500951(1)(a) $100 per race 5500951(1)(a) $100 per race 5500951(1)(a) $100 per race 5500951(1)(a)

Daily License Fees On

Simulcast Handle

$80 per race but not to exceed $500 per day 5500951(1)(a)

$40 per game but not to exceed $500 per day 5500951(1)(a)

$100 per race but not to exceed $500 per day 5500951(1)(a)

$100 per race but not to exceed $500 per day 5500951(1)(a)

$100 per race but not to exceed $500 per day 5500951(1)(a)

Cardroom Table Fees

Annual fee for each facility is $1000 for each table to be operated at the cardroom 849086(5)(d)

Annual fee for each facility is $1000 for each table to be operated at the cardroom 849086(5)(d)

Annual fee for each facility is $1000 for each table to be operated at the cardroom 849086(5)(d)

Annual fee for each facility is $1000 for each table to be operated at the cardroom 849086(5)(d)

Annual fee for each facility is $1000 for each table to be operated at the cardroom 849086(5)(d)

TAXES

Tax On Admissions

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a)

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a)

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a)

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a)

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a)

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c)

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c)

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c)

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c)

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c)

15 of admission charge or 10 cents whichever is greater for entrance to the cardroom This tax only applies if a separate admission fee is charged for entry into the cardroom facility If a single admission fee is charged allowing entry to both or either the pari-mutuel facility and the cardroom facility the tax is payable only once and shall be payable pursuant to Chapter 550 849086(13)(b)

15 of admission charge or 10 cents whichever is greater for entrance to the cardroom This tax only applies if a separate admission fee is charged for entry into the cardroom facility If a single admission fee is charged allowing entry to both or either the pari-mutuel facility and the cardroom facility the tax is payable only once and shall be payable pursuant to Chapter 550 849086(13)(b)

15 of admission charge or 10 cents whichever is greater for entrance to the cardroom This tax only applies if a separate admission fee is charged for entry into the cardroom facility If a single admission fee is charged allowing entry to both or either the pari-mutuel facility and the cardroom facility the tax is payable only once and shall be payable pursuant to Chapter 550 849086(13)(b)

15 of admission charge or 10 cents whichever is greater for entrance to the cardroom This tax only applies if a separate admission fee is charged for entry into the cardroom facility If a single admission fee is charged allowing entry to both or either the pari-mutuel facility and the cardroom facility the tax is payable only once and shall be payable pursuant to Chapter 550 849086(13)(b)

15 of admission charge or 10 cents whichever is greater for entrance to the cardroom This tax only applies if a separate admission fee is charged for entry into the cardroom facility If a single admission fee is charged allowing entry to both or either the pari-mutuel facility and the cardroom facility the tax is payable only once and shall be payable pursuant to Chapter 550 849086(13)(b)

Tax On Cardroom Gross Receipts

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts 849086(13)(a)

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts 849086(13)(a)

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts 849086(13)(a)

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts 849086(13)(a)

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts 849086(13)(a)

This matrix represents a summary of 2007 Statutes Please refer to the cite noted by statutory topic for specific language governing pari-mutuel wagering

35

STATUTE TOPIC GREYHOUND JAI ALAI THOROUGHBRED HARNESS QUARTER HORSE

Tax On Live On-track Handle

55 of handle except for charity perfomances which is 76 of handle 5500951(3)(b)1

Effective July 1 2000 a permitholder may not be taxed at a higher rate than 2 5500951(3)(d)

05 of handle 55009515(2)(a) 05 of handle 55009512(2)(a) 1 of handle 5500951(3)(a)

Tax On Simulcast Handle

Allows permitholders to receive greyhound races from out-of-state and are subject to taxation under 5500951 and 55009511 5503551(4)

Allows permitholders to receive jai alai games from out-of-state and are subject to taxation under 5500951 and 55009511 5503551(4)

Allows permitholders to receive horse races from out-of-state and are subject to taxation under 5500951 55009512 and 55009515 5503551(3) through 5503551(3)(c)

Allows permitholders to receive horse races from out-of-state and are subject to taxation under 5500951 55009512 and 55009515 5503551(3) through 5503551(3)(c)

Allows permitholders to receive horse races from out-of-state and are subject to taxation under 5500951 55009512 and 55009515 5503551(3) through 5503551(3)(c)

Tax On Intertrack and Intertrack

Simulcast Handle

55 of intertack and intertrack simulcast handle except for the intertrack handle from charity performances at a guest track within the market area of the host the tax is 76

71 of intertrack and intertrack simulcast handle 5500951(3)(b)2 and 5500951(3)(c)1

2 of intertrack handle 5500951(3)(c)1

33 of intertrack handle 5500951(3)(c)1

2 of intertrack handle 5500951(3)(c)1

5500951(3)(b)1 and 5500951(3)(c)1

05 of intertrack and intertrack simulcast handle if the guest is located outside market area of host and within market area of thoroughbred track conducting a live meet 5500951(3)(c)1

39 of intertrack and intertrack simuclast handle for permitholders located in an area of the state where there are only 3 greyhound permitholders located in 3 contiguous counties 5500951(3)(c)2

39 of intertrack and intertrack simulcast handle for greyhound permitholders located in the same market area as specified in 550615(6) or (9) 5500951(3)(c)2

05 of intertrack and intertrack simulcast handle if the guest is located outside market area of host and within market area of thoroughbred track conducting a live meet 5500951(3)(c)1

33 of intertrack and intertrack simulcast handle if permitholder restricted from operating live on a year-round basis and tax paid on intertrack handle exceeds that paid during 9293 State Fiscal Year 55009511(3)(a)

61 of intertrack and intertrack simulcast handle for jai alai permitholders located in the market area as specified in 550615(6) or (9) until the tax paid on intertrack handle in the current state fiscal year exceeds that paid during 9293 State Fiscal Year then tax on handle is 23 5500951(3)(c)2

24 of intertrack simulcast handle 5500951(3)(c)1 and 55009515(5)

05 of intertrack and intertrack simulcast handle if host and guest are thoroughbred permitholders or if the guest is located outside market area of host and within market area of thoroughbred track conducting a live meet 5500951(3)(c)1

05 of intertrack simulcast handle if guest track is a thoroughbred track located more than 35 miles from host track 55009515(5)

15 of intertrack simulcast handle 5500951(3)(c)1

05 of intertrack and intertrack simulcast handle if the guest is located outside market area of host and within market area of thoroughbred track conducting a live meet 5500951(3)(c)1

24 of intertrack simulcast handle 5500951(3)(c)1 and 55009515(5)

05 of intertrack and intertrack simulcast handle if the guest is located outside market area of host and within market area of thoroughbred track conducting a live meet 5500951(3)(c)1

OUTS (ESCHEATS)

Live On-track Handle

Paid to the State of Florida 5501645(2) Paid to the State of Florida 5501645(2) Retained by permitholder 5502633(3) Paid to Florida Standardbred Breedersrsquo and Ownersrsquo Association (FSBOA) 55026165(1) and 5502633(2)(a)

Paid to Florida Quarter Horse Breedersrsquo and Owners Association (FQHBOA) 55026165(1) and 5502633(2)(b)

Escheats from Arabian races are paid to Florida Arabian Horse Racing Promotion Fund 5502633(2)(c)

This matrix represents a summary of 2007 Statutes Please refer to the cite noted by statutory topic for specific language governing pari-mutuel wagering

36

STATUTE TOPIC GREYHOUND JAI ALAI THOROUGHBRED HARNESS QUARTER HORSE

TAX CREDITS amp EXEMPTIONS

(excluding charity performances

unless otherwise

Tax exemption of $360000 per state fiscal year or $500000 for 3 permitholders that held a full live schedule in 1995 and closest to another state authorizing greyhound racing

A permitholder that has incurred tax on handle and admissions that exceeds its operating earnings is entitiled to credit the excess amount of taxes against its next ensuing meets 55009511(1)(b)

Permitholders are allowed a credit of up to 1 of the paid taxes for the previous taxable year The credit if taken is applied against taxes on live handle due for a taxable year under this section and

noted) 55009514(1) is paid directly to the Jockeys Guild by the permitholders 55009515(6)

Tax credit each state fiscal year equal to daily license fee on live races in previous state fiscal year 5500951(1)(a)

Allows each permitholder that cannot utilize the full amount of the tax exemption or daily license fee tax credit to transfer the unused portion to a greyhound permitholder acting as a host track for intertrack wagering 5500951(1)(b)

Tax credit each state fiscal year in an amount equal to the amount remitted in escheated tickets in prior state fiscal year 5501647

Tax credit each state fiscal year equal to 25 of amount remitted in escheated tickets in prior state fiscal year Funds equal to the tax credit shall be paid by the permitholder to the National Association of Jai Alai Frontons 5501646

$30000 per performance exemption if live handle during the preceding state fiscal year was less than $15 million This exemption applies to charity performances 55009511(2)(a)1

A permitholder conducting fewer than 100 performances in any calendar year shall pay to the state the same aggregate amount of daily license fees on live games admissions tax and tax on live handle as that paid during the most recent prior calendar year in which at least 100 live performances were conducted 55009511(4)

CHARITY PERFORMANCES

Maximum of 5 days 5500351(1)

Permitholders are allowed to conduct 1 additional day to be designated as ldquoGreyhound Adopt-A-Pet Day Proceeds are paid to bona fide organizations that promote the adoption of greyhounds 5501648(2)

Maximum of 5 days 5500351(1)

Permitholders are allowed to conduct 2 additional performances known as ldquoRetired Jai Alai Playersrsquo Charity Dayrdquo for a fund to benefit retired jai alai players 5500351(8)

Maximum of 5 days 5500351(1)

One additional scholarship day to tracks located in Hillsborough County for the benefit of Pasco-Hernando Community College 5500351(6)(a) and 5500351(6)(b)

Maximum of 5 days 5500351(1) Maximum of 5 days 5500351(1)

Permitholders shall pay from any source including charity performances not less than 10 of tax credit from escheated tickets to a bona fide greyhound adoption program 5501647

This matrix represents a summary of 2007 Statutes Please refer to the cite noted by statutory topic for specific language governing pari-mutuel wagering

37

STATUTE TOPIC STATUTE REFERENCE SUMMARY

FEES

Slot License Fee 551106(1)(a) FS Annual fee for each slot machine facility is $3 million paid with the initial license application and annuall thereafter on the anniversary date of the issuance of the initial license

Compulsive or Addictive Gambling Prevention Program Fee 551118(3) FS Annual fee for each slot machine facility is $250000 paid at the same time the annual

license fee is due and annual thereafter

TAXES

Tax on Slot Revenue 551106(2)(a) and 551006(3) FS

50 of slot machine revenues which is the total of all cash and property received by the slot machine licensee from the operation of slot machines less the amount of cash cash equivalents credits and prized paid to winners of slot machine gaming shall be remitted by 3 pm Wednesday for the preceeding week ending Sunday

FINES

Failure to Pay Slot Tax Fine 551106(4) FS Up to $10000 for each day tax payment is not remitted timely

Civil Fine 551107(11) FS The division may impose a civil fine of up to $5000 fpr each violation of this chapter or the rules of the division

False Statement Fine 551109(1) FS

Up to a $10000 fine or civil penalty for any person who knowingly makes or causes to be made or aids assists or procures another to make a false statement in any report disclosure application or any document required under Chapter 551 or any rule adopted under Chapter 551

Unauthorized Possession of Slot Machines Fine 551109(2) FS

Up to a $10000 administrative fine or civil penalty for any person who possesses a slot machine without the license required by Chapter 551 or who possesses a slot machine at any location other than at the slot machines licensees facility

PENALTIES

Slot Machine Licensee Civil Penalities 551117 FS Up to a $100000 civil penalty for each count or separate offense against the slot machine

licensee for violation of Chapter 551 or any rule adopted by the division

This matrix represents a summary of 2008 Statutes Please refer to the cite noted by statutory topic for specific language governing pari-mutuel wagering

38

  • Table of Contents 2007-2008pdf
  • Overview 2007-2008pdf
  • Division Overview 2007-2008 (2-4-09)pdf
    • THE DIVISION OF PARI-MUTUEL WAGERING
    • OFFICE OF AUDITING
    • OFFICE OF OPERATIONS
    • OFFICE OF REVENUE AND FINANCIAL ANALYSIS
      • Events Shaping 2007-2008pdf
        • Events Shaping the 20072008 RacingGaming Season in Florida
          • Fiscal Years Comparative Data 2007-2008pdf
            • Total Paid
            • Total
            • Pari-Mutuel
            • Handle
            • State Revenue
            • as a Percent
            • of Handle
              • PMW Graphs 2007-2008pdf
              • PMW Handle Statistics 20072008pdf
              • Guest Handle by Host 2007-2008pdf
              • Charity-scholarship 2007-2008pdf
                • RACING SCHOLARSHIP TRUST FUND
                • ABANDONED WINNING TICKETS
                  • Cardroom Statistics 2007-2008pdf
                    • Sheet1
                      • Cardroom Revenue 20072008pdf
                      • Slot Comparative Data 2007-2008 (12-15-08)pdf
                      • Slot Revenue Per Machine 0708pdf
                        • TOTAL LINE (3)
                          • Facilities Map with 21 cardrooms (As of 11-18-08)pdf
                          • Permitholder Contact amp Operating In 77th annual rpt (as of 12-24-08)pdf
                          • Promotional Programs for FL Horses 20072008docpdf
                          • Drug Positives Data 2007-2008pdf
                            • Sheet1
                              • State Revenue Summary 0708pdf
                                • 20062007
                                  • Financial Statements (Page 1) 20072008pdf
                                  • Financial Statements (Page 2) 20072008pdf
                                  • PMW Statute Matrix 2007-2008pdf
                                  • Slot Statute Matrix 2007-2008pdf
                                    • Sheet1
                                      • Events Shaping 2007-2008pdf
                                        • Events Shaping the 20072008 RacingGaming Season in Florida
                                          • Events Shaping 2007-2008pdf
                                            • Events Shaping the 20072008 RacingGaming Season in Florida
                                              • Division Overview 2007-2008 (2-23-09)pdf
                                                • THE DIVISION OF PARI-MUTUEL WAGERING
                                                • OFFICE OF AUDITING
                                                • OFFICE OF OPERATIONS
                                                • OFFICE OF REVENUE AND FINANCIAL ANALYSIS
Page 26: Florida Departmentof Busines Division of Pari-Mutuel ......jai alai games, and cardroom poker games. Additionally, slot machine gaming at pari-mutuel facilities is ... is intended

I

_jl -

~ ------

--

__ T

- - -- --- -_IF ~

-

Daily Revenue per Machine Compared to Average Number of Machines For Fiscal Years 20062007 and 20072008

GULFSTREAM PARK RACING AND CASINO

$0 $50

$100 $150 $200 $250 $300 $350 $400 $450

Jul-0

6

Aug-06

Sep-06

Oct-06

Nov-06

Dec-06

Jan-07

Feb-07

Mar-07

Apr-07

May-07

Jun-07

Jul-0

7

Aug-07

Sep-07

Oct-07

Nov-07

Dec-07

Jan-08

Feb-08

Mar-08

Apr-08

May-08

Jun-08

Dai

ly R

even

ue p

er M

achi

ne

0 200 400 600 800 1000 1200 1400 1600 1800 2000

Ave

rage

Num

ber o

f Mac

hine

s

Revenue per Machine Machines

MARDI GRAS RACETRACK AND GAMING CENTER

ISLE CASINO AND RACING AT POMPANO PARK

$0 $50

$100 $150 $200 $250 $300 $350 $400 $450

Jul-0

6

Aug-06

Sep-06

Oct-06

Nov-06

Dec-06

Jan-07

Feb-07

Mar-07

Apr-07

May-07

Jun-07

Jul-0

7

Aug-07

Sep-07

Oct-07

Nov-07

Dec-07

Jan-08

Feb-08

Mar-08

Apr-08

May-08

Jun-08

Dai

ly R

even

ue p

er M

achi

ne

0 200 400 600 800 1000 1200 1400 1600 1800 2000

Ave

rage

Num

ber o

f Mac

hine

s

Revenue per Machine Machines

$0 $50

$100 $150 $200 $250 $300 $350 $400 $450

Jul-0

6

Aug-06

Sep-06

Oct-06

Nov-06

Dec-06

Jan-07

Feb-07

Mar-07

Apr-07

May-07

Jun-07

Jul-0

7

Aug-07

Sep-07

Oct-07

Nov-07

Dec-07

Jan-08

Feb-08

Mar-08

Apr-08

May-08

Jun-08

Dai

ly R

even

ue p

er M

achi

ne

0 200 400 600 800 1000 1200 1400 1600 1800 2000

Ave

rage

Num

ber o

f Mac

hine

s

Revenue per Machine Machines

ALL FACLITIES COMBINED

Dai

ly R

even

ue p

er M

achi

ne $450

$400 $350 $300 $250 $200 $150 $100

$50 $0

l-uJ6 6 6 6 6 7 7 7 7 7 70 -06

-0 -0 -0 -0 -0 -0 -0 -0 -07

-0 0 -g p t v c n b r r y n l- gu e c o e a e a p a u u uA S O N D J F M A JM J A

Revenue per Machine

7 8 807 7 7 7 8 8 8-0 -0 -0 -0 -0 -0 -0 -0 -08

-0p t v c n b r r y ne c o e a e a p a uS O N D J F M A M J

Machines

Ave

rage

Num

ber o

f Mac

hine

s 6000

5000

4000

3000

2000

1000

0

20

DA

TA B

Y A

SS

OC

IATI

ON

FA

CIL

ITY

Pari-Mutuel Facilities by Permit Type

Key

- 16 Greyhound Tracks

6 Jai-Alai Frontons

-0 0

-e

3 Thoroughbred Tracks

1 Harness Track

1 Limited lntertrack Wagering Permit (5506308 FS)

3 Division Regional Offices

21 Cardrooms

3 Slot Machine Gaming Facilities

middot1ton Jai Alai Ham1

P rce Jai Alai Fort 1e ____ ~

h Kennel Club Palm Beac

Dania I Summersport Jai Alai

Mardi Gras Racetrack Bet Miami

Gulfstream Park

Calder Tropical Park

J i Alai middot middot 1 Summer a M1am1

Flagler Greyhound

2008 October 01

21

GREYHOUND ASSOCIATIONS

Florida remains the leader in greyhound racing in the United States with 18 permitholders operating at 13 tracks throughout the state A total of 4479 performances including charity and scholarship performances were conducted during this past fiscal year a decrease of nine percent from the previous fiscal year

During Fiscal Year 20072008 handle wagered at live greyhound performances decreased by 12 percent Intertrack handle wagered on broadcasts of live Florida greyhound performances decreased by 12 percent Simulcast handle wagered on broadcasts of performances from outside the state decreased by 23 percent Intertrack simulcast handle wagered on broadcast of performances from outside the state increased by 12 percent Overall total handle decreased by 13 percent for the Florida greyhound industry

Total paid attendance decreased by 41 percent from the prior year The division reports only paid attendance and does not include free admissions or complimentary passes in its data Total greyhound revenue to the state decreased by 15 percent during Fiscal Year 20072008 The greyhound industry accounted for approximately 46 percent of Floridarsquos total revenue and 31 percent of total handle from pari-mutuel performances

Based on audits conducted by the division greyhound permitholders paid $29048989 in purses during Fiscal Year 20072008 which excludes stakes fees and sponsor contributions The races conducted during the past year by greyhound permitholders is shown in detail on the individual permitholder pages of this section

All of Floridarsquos greyhound permitholders actively sponsor greyhound adoption programs Many of the statersquos greyhound tracks provide for on-site adoption booths animal welfare funding advertising special events and public information Florida Statutes provide that greyhound permitholders receive credits applicable against taxes in an amount equal to the uncashed tickets remitted to the state in the prior fiscal year Each permitholder is required to pay an amount equal to 10 percent of the amount of the credit received to any bona fide organization which promotes or encourages greyhound adoptions During Fiscal Year 20072008 total contributions provided to greyhound adoption units amounted to $201949 which exceeded the minimum statutory requirement

Total Performances 4479 Total Paid Attendance 1006115

Total Racing Days 3514 Total Admission Tax $67344

Bet Miami Greyhounds Broward County

See Mardi Gras Racetrack and Gaming Centers contact information for detail

Meet Period 7012007 to 12312007 and 6012008 to 06302008 at Mardi Gras Racing Results Performances 140 Paid Attendance Racing Days 140 Total Admission Tax Purses Paid $1615540

0 $0

Daytona Beach Kennel Club Inc Volusia County

Website wwwdaytonagreyhoundcom Mailing Address P O Box 11470 Daytona Beach Florida 32120 Street Address 960 South Williamson Road Daytona Beach Florida 32114 Meet Period 7012007 to 6302008 Racing ResultsPerformances 410 Paid Attendance Racing Days 312 Total Admission Tax Purses Paid $1660136

Telephone 3862526484 Fax 3862524808

147081 $507

22

Website Mailing Address Street Address

Meet Period

Racing ResultsPerformances Racing Days Purses Paid

Derby Lane St Petersburg Kennel Club Inc

Pinellas County

wwwderbylanecom P O Box 22099 St Petersburg Florida 33742-2099 10490 Gandy Boulevard St Petersburg Florida 33702-2395

7012007 to 8182007 and 1012008 to 6302008

292 Paid Attendance 198 Total Admission Tax

$3344976

Telephone Fax

3446 $0

7278123235 7278123305

Website MailingStreet Address

Meet Period

Racing ResultsPerformances Racing Days Purses Paid

Ebro Dog Track Washington County Kennel Club Inc

Washington County

wwwebrogreyhoundparkcom 6558 Dog Track Road Ebro Florida 32437

7022007 to 12012007 and 152008 to 6302008

262 Paid Attendance 214 Total Admission Tax

$665281

Telephone Fax

32953 $5720

8502343943 8505354442

Website Mailing Address Street Address

Meet Period

Racing ResultsPerformances Racing Days Purses Paid

Flagler Greyhound Track West Flagler Associates Ltd

Dade County

wwwflaglerdogscom P O Box 350940 Miami Florida 33135-0940 401 NW 38th Court Miami Florida 33126

7012007 to 6302008

361 Paid Attendance 362 Total Admission Tax

$1934808

Telephone Fax

0 $0

3056493000 3056314525

Website Mailing Address Street Address Meet Period Racing Results Performances Racing Days Purses Paid

Jacksonville Kennel Club Inc Duval County

wwwjaxkennelcom P O Box 959 Orange Park Florida 32067-0959 1440 North McDuff Avenue Florida 32205 7012007 to 9032007 and 5282008 to 6302008 at Orange Park

115 Paid Attendance 86 Total Admission Tax

$1413236

Telephone Fax

26204 $0

9046460001 9046460420

Website Mailing Address Street Address

Meet Period

Racing Results Performances Racing Days Purses Paid

Jefferson County Kennel Club Inc Jefferson County

wwwjckcgreyhoundscom P O Box 400 Monticello Florida 32345 3079 North Jefferson Street Monticello Florida 32344

7022007 to 9082007 and 5282008 to 6302008

223 Paid Attendance 223 Total Admission Tax

$576563

Telephone Fax

27160 $2728

8509972561 8509973871

23

Website Mailing Address Street Address

Meet Period

Racing Results Performances Racing Days Purses Paid

Mardi Gras Racetrack and Gaming Center Hartman amp Tyner Inc

Broward County

wwwplaymardigrascom P O Box 2007 Hollywood Florida 33022 831 North Federal Highway Hallandale Beach Florida 33009

1012008 to 5312008

152 Paid Attendance 152 Total Admission Tax

$1597917

Telephone Fax

0 $0

9549243200 9549243143

Website MailingStreet Address Meet Period Racing Results Performances Racing Days Purses Paid

Melbourne Greyhound Park LLC Brevard County

wwwmelbournegreyhoundparkcom 1100 North Wickham Road Melbourne Florida 32935

12262007 to 4262008

107 Paid Attendance 71 Total Admission Tax

$422370

Telephone Fax

21157 $399

3212599800 3212593437

Website Mailing Address Street Address Meet Period Racing Results Performances Racing Days Purses Paid

Naples-Ft Myers Greyhound Track Bonita-Fort Myers Corporation

Lee County wwwnaplesfortmyersdogscom P O Box 2567 Bonita Springs Florida 34133-2567 10601 Bonita Beach Road SW Bonita Springs Florida 34135 7012007 to 6302008

410 Paid Attendance 326 Total Admission Tax

$2298746

Telephone Fax

255495 $37445

2399922411 2399479244

Website Mailing Address Street Address Meet Period Racing Results Performances Racing Days Purses Paid

Orange Park Kennel Club Inc Clay County

wwwjaxkennelcom P O Box 959 Orange Park Florida 32067-0959 455 Park Avenue Orange Park Florida 32073 12052007 to 3102008

112 Paid Attendance 84 Total Admission Tax

$1252565

Telephone Fax

24563 $0

9046460001 9046460420

Website MailingStreet Address Meet Period Racing Results Performances Racing Days Purses Paid

Palm Beach Kennel Club Investment Corporation of Palm Beach

Palm Beach County wwwpbkennelclubcom 1111 North Congress Avenue West Palm Beach Florida 33409-6317 7012007 to 6302008

466 Paid Attendance 363 Total Admission Tax

$4821349

Telephone Fax

220086 $12853

5616832222 5614711298

Website Mailing Address Street Address Meet Period Racing ResultsPerformances Racing Days Purses Paid

Pensacola Greyhound Track Inc Escambia County

wwwpensacolagreyhoundparkcom P O Box 12824 Pensacola Florida 32591-2824 951 Dog Track Road Pensacola Florida 32506-8236 7012007 to 6292008

212 Paid Attendance 165 Total Admission Tax

$725502

Telephone Fax

0 $0

8504558595 8504538883

24

Penn Sanford LLC dba Sanford-Orlando Kennel Club Seminole County

See SOKC LLCs contact information for detail Meet Period 7012007 to 6292008

Racing ResultsPerformances 217 Paid Attendance Racing Days 141 Total Admission Tax Purses Paid $784903

32228 $3867

SOKC LLC dba Sanford-Orlando Kennel Club Seminole County

Website wwwfloridagreyhoundracingcom Mailing Address P O Box 50280 Longwood Florida 32752 Street Address 301 Dog Track Road Longwood Florida 32750 Meet Period 11012007 to 5022008 Racing ResultsPerformances 229 Paid Attendance Racing Days 152 Total Admission Tax Purses Paid $838829

TelephoneFax

41031 $0

4078311600 4078313997

Sarasota Kennel Club Inc Sarasota County

Website wwwsarasotakennelclubcom MailingStreet Address 5400 Bradenton Road Sarasota Florida 34234 Meet Period 7022007 to 5032008 Racing ResultsPerformances 352 Paid Attendance Racing Days 219 Total Admission Tax Purses Paid $1399180

TelephoneFax

145858 $3692

9413557744 9413512207

St Johns Greyhound Park Bayard Raceways Inc

St Johns County Website wwwjaxkennelcom Mailing Address P O Box 959 Orange Park Florida 32067-0959 Street Address 6322 Racetrack Road Jacksonville Florida 32259 Meet Period 9052007 to 12032007 and 3122008 to 5262008 at Orange Park Racing ResultsPerformances 192 Paid Attendance Racing Days 143 Total Admission Tax Purses Paid $1900576

Telephone Fax

28853 $133

9046460001 9046460420

Tampa Greyhound Track Associated Outdoor Clubs Inc

Hillsborough County Website wwwtampadogscom Mailing Address P O Box 8096 Tampa Florida 33674-8096 Street Address 8300 North Nebraska Avenue Tampa Florida 33604 Meet Period 7012007 to 8192007 and (8202007 to 12312007 at Derby Lane) Racing ResultsPerformances 227 Paid Attendance Racing Days 163 Total Admission Tax Purses Paid $1796512

Telephone Fax

0 $0

8139324313 8139325048

25

JAI ALAI FRONTON ASSOCIATIONS

Florida was the first state in the nation to conduct jai alai performances with the first fronton being built in 1926 There are currently eight jai alai permitholders operating at six frontons throughout Florida In fact Florida is now the only state where jai alai games are conducted A total of 1094 regular performances including charity and scholarship performances were conducted during this past fiscal year a decrease of 20 percent from the previous fiscal year

During Fiscal Year 20072008 handle wagered at live jai alai performances decreased by 19 percent Intertrack handle wagered on broadcasts of live Florida jai alai performances decreased by 13 percent There are no longer any other states that conduct jai alai therefore there was no simulcast or intertrack simulcast handle Total handle declined by 16 percent for the Florida jai alai industry

Revenue to the state decreased by three percent during Fiscal Year 20072008 The jai alai industry accounted for approximately two percent of Floridarsquos total revenue and five percent of total handle from pari-mutuel performances Permitholders reported paying $7755267 in playersrsquo awards

Total paid attendance decreased by 52 percent from the prior year The division reports only paid attendance and does not include free admissions or complimentary passes in its data

Total Performances 1094 Total Paid Attendance 160960 Total Gaming Days 833 Total Admission Tax $0

Dania Jai Alai A Divison of the Aragon Group

A Boyd Gaming Company Broward County

Website wwwdania-jai-alaicom Mailing Address P O Box 96 Dania Beach Florida 33004 TelephoneStreet Address 301 East Dania Beach Boulevard Dania Beach Florida 33004 Fax Meet Period 12012007 to 6292008 Gaming ResultsPerformances 240 Paid Attendance 0 Racing Days 180 Total Admission Tax $0 Players Awards Paid $1751505

9549272841 9549209095

Ft Pierce Jai Alai Florida Gaming Centers Inc

St Lucie County Website wwwfla-gamingcom TelephoneMailingStreet Address 1750 South Kings Highway Ft Pierce Florida 34945-3099 Fax Meet Period 4042008 to 5312008 Miscellaneous Revenue to State $34919 (See Section 5509511(4) Florida Statutes for detail) Gaming ResultsPerformances 44 Paid Attendance 0 Racing Days 35 Total Admission Tax $0 Players Awards Paid $150000

7724647500 7724640099

Hamilton Jai Alai and Poker Richmond Entertainment Inc

Hamilton County Website wwwhamiltondownsjaialaicom TelephoneMailingStreet Address 6968 US Highway 129 South Jasper Florida 32052 Fax Meet Period 7012007 to 10252007 Gaming ResultsPerformances 100 Paid Attendance 9220 Racing Days 100 Total Admission Tax $0 Players Awards Paid $205191

3866380011 3866380033

26

Miami Jai Alai Florida Gaming Centers Inc

Dade County

Website wwwfla-gamingcom Telephone MailingStreet Address 3500 NW 37th Avenue Miami Florida 33142 Fax Meet Period 11012007 to 5072008

Gaming Results Performances 216 Paid Attendance 23568 Racing Days 162 Total Admission Tax $0 Players Awards Paid $1986750

3056336400 3056347013

Ocala Jai Alai Second Chance Jai Alai LLC

Marion County

Website wwwocalajaialaicom Mailing Address P O Box 580 Orange Lake Florida 32681 Telephone Street Address 4601 NW Highway 318 Reddick Florida 32686 Fax Meet Period 4032008 to 4302008 Miscellaneous Revenue to State $15733 (See Section 5509511(4) Florida Statutes for detail)

Gaming Results Performances 40 Paid Attendance 0 Racing Days 20 Total Admission Tax $0 Players Awards Paid $102869

3525912345 3525913402

Orlando-Seminole Jai Alai Florida Jai Alai Inc Seminole County

Website wwworlandojaialaicom Mailing Address P O Box 300107 Fern Park Florida 32730 Telephone Street Address 6405 South Highway 17-92 Fern Park Florida 32730 Fax Meet Period 1012008 to 3302008 Miscellaneous Revenue to State $44200 (See Section 5509511(4) Florida Statutes for detail)

Gaming Results Performances 81 Paid Attendance 18578 Racing Days 55 Total Admission Tax $0 Players Awards Paid $303775

4073396221 4078314689

Summer Jai Alai Dade County

See Miami Jai Alais contact information for detail Meet Period 7012007 to 10312007 and 5082008 to 6302008 at Miami Jai Alai

Gaming Results Performances 202 Paid Attendance 72605 Racing Days 152 Total Admission Tax $0 Players Awards Paid $1986750

Summersport Enterprises Ltd A Boyd Gaming Company

Broward County

See Dania Jai Alais contact information for detail Meet Period 7012007 to 11302007 at Dania Jai Alai

Gaming Results Performances 171 Paid Attendance 36989 Racing Days 129 Total Admission Tax $0 Players Awards Paid $1268427

27

THOROUGHBRED ASSOCIATIONS

Florida continues to be a premier thoroughbred racing state with four permitholders operating at three tracks located in Central and South Florida A total of 349 regular performances including charity and scholarship performances were conducted during this past fiscal year which reflects no change from the previous fiscal year

During Fiscal Year 20072008 handle on live thoroughbred performances decreased 23 percent and intertrack handle wagered increased eight percent Simulcast handle wagered on broadcasts of performances from outside the state decreased by 26 percent while intertrack simulcast handle increased by seven percent Overall total handle declined by six percent for the Florida thoroughbred industry

Total revenue to the state during Fiscal Year 20072008 decreased six percent from the prior year The thoroughbred industry accounted for approximately 46 percent of Floridarsquos total revenue and 58 percent of total handle from pari-mutuel performances

Total paid attendance decreased by 20 percent from the prior year The division reports only paid attendance and does not include free admissions or complimentary passes in its data

Total Performances 349 Total Paid Attendance 252673 Total Racing Days 352 Total Admission Tax $53505

Calder Race Course Inc Dade County

Website wwwcalderracecoursecom Mailing Address P O Box 1808 Miami Florida 33055-0808 Street Address 2101 NW 27th Avenue Miami Florida 33056

Meet Period 7012007 to 10142007 and 4252008 to 6302008 Racing ResultsPerformances 109 Paid Attendance Racing Days 109 Total Admission Tax Purses Paid $27295808

Telephone Fax

74495 $15588

3056251311 3056202569

Gulfstream Park Racing Association Inc Broward County

Website wwwcasinoatgulfstreamcomhomehtml MailingStreet Address 901 South Federal Highway Hallandale Beach Florida 33009 Meet Period 1032008 to 4202008 Racing ResultsPerformances 86 Paid Attendance Racing Days 89 Total Admission Tax Purses Paid $30309087

Telephone Fax

0 $0

9544547000 9544546479

Tampa Bay Downs Inc Hillsborough County

Website wwwtampabaydownscom Mailing Address P O Box 2007 Oldsmar Florida 34677 Street Address 11225 Race Track Road Tampa Florida 33626 Meet Period 12082007 to 5042008 Racing ResultsPerformances 94 Paid Attendance Racing Days 94 Total Admission Tax Purses Paid $15474950

Telephone Fax

139683 $30326

8138554401 8132611961

Tropical Park Inc Dade County

See Calders contact information for detail Meet Period 10152007 to 1022008 at Calder Race Course Racing ResultsPerformances 60 Paid Attendance Racing Days 60 Total Admission Tax Purses Paid $12330361

38495 $7591

28

29

HARNESS ASSOCIATIONS

Pompano Park is the only permitholder currently conducting harness horse racing performances in the State of Florida A total of 158 regular performances including charity and scholarship performances were conducted during this past fiscal year a decrease of nine percent from the previous fiscal year

During Fiscal Year 20072008 handle wagered at live harness performances decreased by 12 percent Intertrack handle wagered on broadcasts of live Florida harness performances decreased by 15 percent Simulcast handle wagered on broadcasts of performances from outside the state decreased by 13 percent while intertrack simulcast handle decreased by 13 percent Overall total handle decreased by 13 percent for the Florida harness industry

Total revenue to the state during Fiscal Year 20072008 decreased by nine percent from the prior year The harness industry accounted for approximately six percent of Floridarsquos total revenue and six percent of total handle from pari-mutuel performances

The division reports only paid attendance and does not include free admissions or complimentary passes in its data

Total Performances 158 Total Paid Attendance 0

Total Racing Days 158 Total Admission Tax $0

Isle Casino and Racing at Pompano Park PPI Inc

Broward County

Website wwwtheislepompanoparkcomhomephp Telephone 9549722000 MailingStreet Address 1800 SW Third Street Pompano Beach Florida 33069 Fax 9549780377 Meet Period 7012007 to 6302008

Racing ResultsPerformances 158 Paid Attendance 0 Racing Days 158 Total Admission Tax $0 Purses Paid $12739946

SUMMARY

PARI-MUTUEL INDUSTRY

During Fiscal Year 20072008 the total handle wagered for all classes exceeded $13 billion a decrease of nine percent from the prior fiscal year Total pari-mutuel performances including charity and scholarship performances conducted during Fiscal Year 20072008 decreased by 10 percent from the previous fiscal year

The state realized revenue from regular performances of approximately $25 million a decrease of seven percent from the prior fiscal year Of the $25 million collected greyhound permitholders accounted for 46 percent thoroughbreds for 46 percent harness for 6 percent and jai alai for 2 percent

Total paid attendance decreased 40 percent from the prior year The division reports only paid attendance and does not include free admission or complimentary passes in its data

HORSE RACING

Promotional Programs for Florida-Bred Horses

Florida breeder promotions and award programs are administered by private breeders and owners associations organized to promote ownership and breeding of race horses in the State of Florida Each association conducts its own campaign to enhance the horse breeding industry in the state and provides breeders and owners awards of up to 20 percent of announced gross purses The Florida Standardbred Breeders and Owners Association is funded by the breaks and uncashed tickets from live performances and one percent of the intertrack handle The Quarter Horse Breeders Association is funded by the breaks and the uncashed tickets from live races and one percent of the live and intertrack handle The Florida Thoroughbred Breeders and Ownersrsquo Association awards program is funded by 0955 percent of the live simulcast and intertrack handle as well as 3475 percent of the gross revenue from out-of-state wagers on Florida races

To date the Florida thoroughbred breeding industry has produced 45 national champions including Skip Away the 1998 North American Horse of the Year and Affirmed the last horse to have won the Triple Crown (1978) In 2005 Florida-bred ldquoAfleet Alexrdquo captured two-thirds of the Triple Crown winning the Preakness Stakes (G1) and Belmont Stakes (G1) The industry boasts 110 Florida-bred millionaires 19 classic winners (Kentucky Derby Preakness Stakes and Belmont Stakes) and 20 Breeders Cup Day champions

The Florida Thoroughbred Breedersrsquo and Ownersrsquo Association funds the Florida-bred Stakes Program which is implemented at Floridas thoroughbred racetracks In addition Florida-breds won 346 stakes races including 68 graded stakes and earned more than $41 million in stakes purses Florida-breds banked in excess of $194 million in total North American purse money Through a percentage of pari-mutuel handle Florida thoroughbred permitholders contributed $9542882 to the Florida Thoroughbred Breedersrsquo and Ownersrsquo Association during Fiscal Year 20072008 The FTBOA paid out $5941304 in Breedersrsquo Awards $567000 in Stallion Ownersrsquo Awards and $2112650 through the Florida-bred Stakes Program The Florida-bred Stakes Program includes ldquoThe Sunshine Millionsrdquo at Gulfstream Park ldquoThe Florida Millionrdquo at Calder Race CourseTropical Park ldquoFlorida Cup Dayrdquo at Tampa Bay Downs and additional funds for supplements to Florida-bred Preferred Stakes Races during the CalderTropical and Tampa Bay Downsrsquo meets

The Florida Standardbred Breeders and Owners Association a non-profit organization and the recognized representative of horsemen in the state of Florida is the designated association for the allocation and distribution of funds for Florida-bred Standardbred racing Promotional activities include providing breeder and stallion awards for eligible Florida-bred horses during Pompano Parks 20072008 meet as well as awards for Florida Breeders Stakes races A series of races and awards were also provided for two and three-year-old standardbreds to prepare for the winter meet at Pompano Park The total amount of funds collected and distributed to the Florida Standardbred horsemen throughout the year exceeded $1600000

Note Promotional program information is provided by respective Breeders and Owners Associations

30

UNIVERSITY OF FLORIDA COLLEGE OF VETERINARY MEDICINE RACING LABORATORY

The University of Florida College of Veterinary Medicine Racing Laboratory detects and identifies any drug medication stimulant depressant hypnotic local anesthetic or drug-masking agent prohibited in the blood urine or other bodily fluids of racing horses and greyhounds collected by the Division

During Fiscal Year 20072008 the laboratory received and processed 82763 samples that resulted in 537014 analyses The vigilant monitoring of samples by the laboratory serves to deter the illegal use of drugs in racing animals in Florida

Horse UrineBlood Greyhound Urine 1 Investigative Samples Received 18509 64254 3

2Samples Analyzed 18573 29320 3 Number of Analyses 293371 243643 7 Positives 102 46 NA

1 Quantity Not Sufficient For Testing (QNS) 34798 (542) 2 The Samples Analyzed number for horses is larger than the Samples Received number due to the carryover of samples received in June 2007 that are analyzed in July of the next fiscal year

DRUG POSITIVES FOR FISCAL YEAR 20072008

Types of Positives (ARCI Drug Class) Horse Greyhound Acepromazine Metabolite (3) 12 0 Acepromazine Metabolites (3) Butorphanol (3) 1 0 Albuterol (3) 2 0 Aminorex Levamisole Levamisole metabolite 0 1 Benzoylecgonine (1) 1 8 Butorphanol (3) 3 0 Caffeine (2)Theophylline (3) 2 0 Caffeine (2) Theophylline (3) Butorphanol (3) 1 0 Caffeine (2)Theophylline (3) Theobromine (4) 5 0 Cimetidine (5) 4 0 Clenbuterol (3) 9 0 Dimethyl Sulfoxide (5) 5 9 Gamma-Hydroxphenylbutazone (NA) 0 9 Gamma-Hydroxphenylbutazone (NA) Phenylbutazone (NA) Oxyphenbutazone (4) 0 3 Glycopyrrolate (3) 5 0 Ipratropium (3) 2 0 Lidocaine (2) 0 1 Lidocaine (2) 3-Hydroxylidocaine Monoethyl-glycinesylidine 1 0 Lidocaine (2) 3amp4-Hydroxylidocaine Monoethyl-glycinesylidine 0 1 Methocarbamol (4) 0 1 Methocarbamol (4) Guaifenesin (4) 2 0 Naproxen (4) 1 0 Oxilofrine 4 0 Pentoxifylline (4) 1 0 Phenylbutazone (NA)Oxyphenbutazone (4) 37 1 Procaine (3) 0 5 Ranitidine (5) 4 0 Theobromine (4) 0 7 TOTALS 102 46

Class (1) Drugs that have the highest potential to affect performance and have no generally accepted medical use in the racing animal

Class (2) Drugs that have a high potential to affect performance but less of a potential than drugs in Class I Class (3) Drugs that may or may not have generally accepted medical use in the racing animal but the pharmacology of which

suggests less potential to affect performance than drugs in Class 2

Class (4) Includes therapeutic medications that would be expected to have less potential to affect performance than those in Class 3 Class (5) Includes therapeutic medications for which concentration limits have been established by the racing jurisdictions as well as

certain miscellaneous agents and other medications as determined by the regulatory bodies

31

FIN

AN

CIA

L S

TATE

ME

NTS

DIVISION OF PARI-MUTUEL WAGERING SUMMARY OF STATE REVENUE FROM PARI-MUTUEL CARDROOM

AND SLOT ACTIVITIES FISCAL YEAR 20072008

State Revenue From Regular Performances Tax on Attendance $ 116982 Daily License Fees 3882120 Tax on Handle 19110317

State Revenue From Pari-Mutuel Performances $ 23109419

Other State Revenue Occupational Licenses $ 627372 Fingerprint Fees 281045 Escheated Tickets From Greyhound and Jai Alai (1) 1470310 Racing Scholarship Funds (1) 3303 PMW Trust Fund - Drug Fines 25975 Miscellaneous Revenue 104013 General Revenue Fund - Other Fines 36290

Other State Revenue $ 2548308

Total Pari-Mutuel State Revenue $ 25657727

State Revenue From Cardrooms Table Fees $ 875000 Gross Receipts(2) 9086385 Occupational Licenses 131741

Total State Revenue From Cardrooms $ 10093126

State Revenue From Slots CompulsiveAddictive Gambling Fee $ 750000 Facility License Fee 9000000 Slot Taxes(3)(4) 122891732 Fingerprint Fees 9678 Occupational Licenses 309920 Miscellaneous Revenue 4561 Miscellaneous Fines 60000

Total State Revenue From Slots $ 133025891

Total State Revenue Generated(5) $ 168776744

(1) Escheated tickets from greyhound racing and jai alai gaming and Racing Scholarship Funds are distributed to the Department of Education

(2) One-half of cardroom gross receipts is deposited into General Revenue (3) Slot taxes are distributed to the Department of Education (4) Pompano Park has requested a refund of $23 million for overpayment of Slot taxes for Fiscal

Year 20072008 Refund has been requested and will be processed by the Department of Education in Fiscal Year 20082009

(5) Total revenue and components thereof generated is on the accrual basis of accounting Total revenue and components thereof as as shown in the financial statements on page 34 is on the cash basis of accounting

32

DEPARTMENT OF BUSINESS amp PROFESSIONAL REGULATION DIVISION OF PARI-MUTUEL WAGERING

BALANCE SHEET SPECIAL REVENUE FUND

FOR FISCAL YEAR ENDED JUNE 30 2008

ASSETS2008 2007

Cash Cash with State Treasurer Investments at cost Accounts receivable Allowance for uncollectibles Interest receivable Due from state funds

$ 8782450 130253048 614648452 370224565

(47367) 3214765

11039242

$ 12865700222813082

2974720047251866437

(403691)75307163230584

TOTAL ASSETS $ 1138115155 $ 3472622875

LIABILITIES amp FUND EQUITY Liabilities Accounts payable Accrued salaries Due to other funds Due to other state agencies Due to general revenue Compensated Absences Deferred revenues

$ 31462691 5343391

19860800 6908508

72185753 352080

-

$ 2451476432118280

5007001118617783905919

130600-

Total Liabilities 136113223 152356440

Fund Equity Unreserved 1002001932 3320266435

Total Fund Equity 1002001932 3320266435

TOTAL LIABILITIES amp FUND EQUITY $ 1138115155 $ 3472622875

The financial statements and notes are for informational purposes only

33

DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION DIVISION OF PARI-MUTUEL WAGERING

STATEMENT OF REVENUES EXPENDITURES amp CHANGES IN FUND BALANCE - BUDGET amp ACTUAL SPECIAL REVENUE FUND

FOR FISCAL YEAR ENDED JUNE 30 2008

FINAL 2008 2007 BUDGET ACTUAL VARIANCE ACTUAL

REVENUES Fees Charges Commissions and Sales $ 1462968000 $ 1510423993 $ 47455993 $ 1848846680 Licenses and Permits 88230000 75755065 (12474935) 77772299 Taxes 14652040100 14709972807 57932707 7556712852 Fines Forfeits Judgments and Settlements 4117800 8773932 4656132 10192871 Interest and Dividends Net 53744700 60790502 7045802 96755032 Transfers In - - - 3230584 Miscellaneous Receipts 7506100 12204044 4697944 9178523

Total Revenues 16268606700 16377920343 109313643 9602688841

EXPENDITURES CURRENT OPERATING Salaries 579678900 533903674 45775226 463518647 Other Personal Services 184418800 168853792 15565008 178434171 Other Operating Expenditures 97523500 84325982 13197518 72283850 Operation of Motor Vehicles 5500000 4847937 652063 2585300 Risk Management 16085600 16085600 21327300 GampAState University System - - - 30000000 State Attorney-Slots 23188500 - 23188500 -Tax Collection Equalization 72500 - 72500 -PMW Lab Services 236000000 236000000 - 236000000 PMW Compliance System 29647600 29647600 - 28524598 TrDMSHR SVCSSTW Contract 5828400 - 5828400 5785000 Cardroom Tax Distribution 85500000 67702156 17797844 55541702 Compulsive Gambling Prevention 141337500 125960114 15377386 88470124 OPERATING CAPITAL OUTLAY 4283200 3877015 406185 2830286 Acquisition of Motor Vehicles 7885000 7885000 - 2870000 Assessment for Fingerprinting 65988000 29746050 36241950 38680327 Service Charge to General Revenue 370000000 293760648 76239352 334561292 Refunds 120000000 6209831 113790169 502671 Transfer to FDLE Slots Investigation 321759200 310000000 11759200 291580000 Transfers to Other Funds 17917534500 12439618141 5477916359 4975167341 Transfers to General Revenue 5340000000 4350000000 990000000 846632576

Total Expenditures 25552231200 18692337940 6859893260 7675295185

Excess (Deficiency) of Revenues Over (9283624500) (2314417597) 6969206903 1927393656 (Under) Expenditures

FUND BALANCE JULY 1 2007 - 3316419529 3316419529 1392872779

FUND BALANCE JUNE 30 2008 $ (9283624500) $ 1002001932 $ 10285626432 $ 3320266435 (1) (1)

(2) (1) Does not include budget of $ 45000000 for category 190000 Investments Actual expenditures for category 190000 were

closed into the investment account (2) An adjustment of $3846906 was made to the beginning fund balance due to adjustments made by the Department

of Financial Services The financial statements and notes are for informational purposes only

34

C

AR

DR

OO

M P

AR

I-MU

TUE

L A

ND

SLO

T S

TATU

TE M

ATR

IX

STATUTE TOPIC GREYHOUND JAI ALAI THOROUGHBRED HARNESS QUARTER HORSE

FEES

Daily License Fees On Live

On-track Handle

$80 per race 5500951(1)(a) $40 per game 5500951(1)(a) $100 per race 5500951(1)(a) $100 per race 5500951(1)(a) $100 per race 5500951(1)(a)

Daily License Fees On

Simulcast Handle

$80 per race but not to exceed $500 per day 5500951(1)(a)

$40 per game but not to exceed $500 per day 5500951(1)(a)

$100 per race but not to exceed $500 per day 5500951(1)(a)

$100 per race but not to exceed $500 per day 5500951(1)(a)

$100 per race but not to exceed $500 per day 5500951(1)(a)

Cardroom Table Fees

Annual fee for each facility is $1000 for each table to be operated at the cardroom 849086(5)(d)

Annual fee for each facility is $1000 for each table to be operated at the cardroom 849086(5)(d)

Annual fee for each facility is $1000 for each table to be operated at the cardroom 849086(5)(d)

Annual fee for each facility is $1000 for each table to be operated at the cardroom 849086(5)(d)

Annual fee for each facility is $1000 for each table to be operated at the cardroom 849086(5)(d)

TAXES

Tax On Admissions

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a)

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a)

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a)

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a)

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a)

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c)

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c)

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c)

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c)

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c)

15 of admission charge or 10 cents whichever is greater for entrance to the cardroom This tax only applies if a separate admission fee is charged for entry into the cardroom facility If a single admission fee is charged allowing entry to both or either the pari-mutuel facility and the cardroom facility the tax is payable only once and shall be payable pursuant to Chapter 550 849086(13)(b)

15 of admission charge or 10 cents whichever is greater for entrance to the cardroom This tax only applies if a separate admission fee is charged for entry into the cardroom facility If a single admission fee is charged allowing entry to both or either the pari-mutuel facility and the cardroom facility the tax is payable only once and shall be payable pursuant to Chapter 550 849086(13)(b)

15 of admission charge or 10 cents whichever is greater for entrance to the cardroom This tax only applies if a separate admission fee is charged for entry into the cardroom facility If a single admission fee is charged allowing entry to both or either the pari-mutuel facility and the cardroom facility the tax is payable only once and shall be payable pursuant to Chapter 550 849086(13)(b)

15 of admission charge or 10 cents whichever is greater for entrance to the cardroom This tax only applies if a separate admission fee is charged for entry into the cardroom facility If a single admission fee is charged allowing entry to both or either the pari-mutuel facility and the cardroom facility the tax is payable only once and shall be payable pursuant to Chapter 550 849086(13)(b)

15 of admission charge or 10 cents whichever is greater for entrance to the cardroom This tax only applies if a separate admission fee is charged for entry into the cardroom facility If a single admission fee is charged allowing entry to both or either the pari-mutuel facility and the cardroom facility the tax is payable only once and shall be payable pursuant to Chapter 550 849086(13)(b)

Tax On Cardroom Gross Receipts

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts 849086(13)(a)

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts 849086(13)(a)

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts 849086(13)(a)

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts 849086(13)(a)

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts 849086(13)(a)

This matrix represents a summary of 2007 Statutes Please refer to the cite noted by statutory topic for specific language governing pari-mutuel wagering

35

STATUTE TOPIC GREYHOUND JAI ALAI THOROUGHBRED HARNESS QUARTER HORSE

Tax On Live On-track Handle

55 of handle except for charity perfomances which is 76 of handle 5500951(3)(b)1

Effective July 1 2000 a permitholder may not be taxed at a higher rate than 2 5500951(3)(d)

05 of handle 55009515(2)(a) 05 of handle 55009512(2)(a) 1 of handle 5500951(3)(a)

Tax On Simulcast Handle

Allows permitholders to receive greyhound races from out-of-state and are subject to taxation under 5500951 and 55009511 5503551(4)

Allows permitholders to receive jai alai games from out-of-state and are subject to taxation under 5500951 and 55009511 5503551(4)

Allows permitholders to receive horse races from out-of-state and are subject to taxation under 5500951 55009512 and 55009515 5503551(3) through 5503551(3)(c)

Allows permitholders to receive horse races from out-of-state and are subject to taxation under 5500951 55009512 and 55009515 5503551(3) through 5503551(3)(c)

Allows permitholders to receive horse races from out-of-state and are subject to taxation under 5500951 55009512 and 55009515 5503551(3) through 5503551(3)(c)

Tax On Intertrack and Intertrack

Simulcast Handle

55 of intertack and intertrack simulcast handle except for the intertrack handle from charity performances at a guest track within the market area of the host the tax is 76

71 of intertrack and intertrack simulcast handle 5500951(3)(b)2 and 5500951(3)(c)1

2 of intertrack handle 5500951(3)(c)1

33 of intertrack handle 5500951(3)(c)1

2 of intertrack handle 5500951(3)(c)1

5500951(3)(b)1 and 5500951(3)(c)1

05 of intertrack and intertrack simulcast handle if the guest is located outside market area of host and within market area of thoroughbred track conducting a live meet 5500951(3)(c)1

39 of intertrack and intertrack simuclast handle for permitholders located in an area of the state where there are only 3 greyhound permitholders located in 3 contiguous counties 5500951(3)(c)2

39 of intertrack and intertrack simulcast handle for greyhound permitholders located in the same market area as specified in 550615(6) or (9) 5500951(3)(c)2

05 of intertrack and intertrack simulcast handle if the guest is located outside market area of host and within market area of thoroughbred track conducting a live meet 5500951(3)(c)1

33 of intertrack and intertrack simulcast handle if permitholder restricted from operating live on a year-round basis and tax paid on intertrack handle exceeds that paid during 9293 State Fiscal Year 55009511(3)(a)

61 of intertrack and intertrack simulcast handle for jai alai permitholders located in the market area as specified in 550615(6) or (9) until the tax paid on intertrack handle in the current state fiscal year exceeds that paid during 9293 State Fiscal Year then tax on handle is 23 5500951(3)(c)2

24 of intertrack simulcast handle 5500951(3)(c)1 and 55009515(5)

05 of intertrack and intertrack simulcast handle if host and guest are thoroughbred permitholders or if the guest is located outside market area of host and within market area of thoroughbred track conducting a live meet 5500951(3)(c)1

05 of intertrack simulcast handle if guest track is a thoroughbred track located more than 35 miles from host track 55009515(5)

15 of intertrack simulcast handle 5500951(3)(c)1

05 of intertrack and intertrack simulcast handle if the guest is located outside market area of host and within market area of thoroughbred track conducting a live meet 5500951(3)(c)1

24 of intertrack simulcast handle 5500951(3)(c)1 and 55009515(5)

05 of intertrack and intertrack simulcast handle if the guest is located outside market area of host and within market area of thoroughbred track conducting a live meet 5500951(3)(c)1

OUTS (ESCHEATS)

Live On-track Handle

Paid to the State of Florida 5501645(2) Paid to the State of Florida 5501645(2) Retained by permitholder 5502633(3) Paid to Florida Standardbred Breedersrsquo and Ownersrsquo Association (FSBOA) 55026165(1) and 5502633(2)(a)

Paid to Florida Quarter Horse Breedersrsquo and Owners Association (FQHBOA) 55026165(1) and 5502633(2)(b)

Escheats from Arabian races are paid to Florida Arabian Horse Racing Promotion Fund 5502633(2)(c)

This matrix represents a summary of 2007 Statutes Please refer to the cite noted by statutory topic for specific language governing pari-mutuel wagering

36

STATUTE TOPIC GREYHOUND JAI ALAI THOROUGHBRED HARNESS QUARTER HORSE

TAX CREDITS amp EXEMPTIONS

(excluding charity performances

unless otherwise

Tax exemption of $360000 per state fiscal year or $500000 for 3 permitholders that held a full live schedule in 1995 and closest to another state authorizing greyhound racing

A permitholder that has incurred tax on handle and admissions that exceeds its operating earnings is entitiled to credit the excess amount of taxes against its next ensuing meets 55009511(1)(b)

Permitholders are allowed a credit of up to 1 of the paid taxes for the previous taxable year The credit if taken is applied against taxes on live handle due for a taxable year under this section and

noted) 55009514(1) is paid directly to the Jockeys Guild by the permitholders 55009515(6)

Tax credit each state fiscal year equal to daily license fee on live races in previous state fiscal year 5500951(1)(a)

Allows each permitholder that cannot utilize the full amount of the tax exemption or daily license fee tax credit to transfer the unused portion to a greyhound permitholder acting as a host track for intertrack wagering 5500951(1)(b)

Tax credit each state fiscal year in an amount equal to the amount remitted in escheated tickets in prior state fiscal year 5501647

Tax credit each state fiscal year equal to 25 of amount remitted in escheated tickets in prior state fiscal year Funds equal to the tax credit shall be paid by the permitholder to the National Association of Jai Alai Frontons 5501646

$30000 per performance exemption if live handle during the preceding state fiscal year was less than $15 million This exemption applies to charity performances 55009511(2)(a)1

A permitholder conducting fewer than 100 performances in any calendar year shall pay to the state the same aggregate amount of daily license fees on live games admissions tax and tax on live handle as that paid during the most recent prior calendar year in which at least 100 live performances were conducted 55009511(4)

CHARITY PERFORMANCES

Maximum of 5 days 5500351(1)

Permitholders are allowed to conduct 1 additional day to be designated as ldquoGreyhound Adopt-A-Pet Day Proceeds are paid to bona fide organizations that promote the adoption of greyhounds 5501648(2)

Maximum of 5 days 5500351(1)

Permitholders are allowed to conduct 2 additional performances known as ldquoRetired Jai Alai Playersrsquo Charity Dayrdquo for a fund to benefit retired jai alai players 5500351(8)

Maximum of 5 days 5500351(1)

One additional scholarship day to tracks located in Hillsborough County for the benefit of Pasco-Hernando Community College 5500351(6)(a) and 5500351(6)(b)

Maximum of 5 days 5500351(1) Maximum of 5 days 5500351(1)

Permitholders shall pay from any source including charity performances not less than 10 of tax credit from escheated tickets to a bona fide greyhound adoption program 5501647

This matrix represents a summary of 2007 Statutes Please refer to the cite noted by statutory topic for specific language governing pari-mutuel wagering

37

STATUTE TOPIC STATUTE REFERENCE SUMMARY

FEES

Slot License Fee 551106(1)(a) FS Annual fee for each slot machine facility is $3 million paid with the initial license application and annuall thereafter on the anniversary date of the issuance of the initial license

Compulsive or Addictive Gambling Prevention Program Fee 551118(3) FS Annual fee for each slot machine facility is $250000 paid at the same time the annual

license fee is due and annual thereafter

TAXES

Tax on Slot Revenue 551106(2)(a) and 551006(3) FS

50 of slot machine revenues which is the total of all cash and property received by the slot machine licensee from the operation of slot machines less the amount of cash cash equivalents credits and prized paid to winners of slot machine gaming shall be remitted by 3 pm Wednesday for the preceeding week ending Sunday

FINES

Failure to Pay Slot Tax Fine 551106(4) FS Up to $10000 for each day tax payment is not remitted timely

Civil Fine 551107(11) FS The division may impose a civil fine of up to $5000 fpr each violation of this chapter or the rules of the division

False Statement Fine 551109(1) FS

Up to a $10000 fine or civil penalty for any person who knowingly makes or causes to be made or aids assists or procures another to make a false statement in any report disclosure application or any document required under Chapter 551 or any rule adopted under Chapter 551

Unauthorized Possession of Slot Machines Fine 551109(2) FS

Up to a $10000 administrative fine or civil penalty for any person who possesses a slot machine without the license required by Chapter 551 or who possesses a slot machine at any location other than at the slot machines licensees facility

PENALTIES

Slot Machine Licensee Civil Penalities 551117 FS Up to a $100000 civil penalty for each count or separate offense against the slot machine

licensee for violation of Chapter 551 or any rule adopted by the division

This matrix represents a summary of 2008 Statutes Please refer to the cite noted by statutory topic for specific language governing pari-mutuel wagering

38

  • Table of Contents 2007-2008pdf
  • Overview 2007-2008pdf
  • Division Overview 2007-2008 (2-4-09)pdf
    • THE DIVISION OF PARI-MUTUEL WAGERING
    • OFFICE OF AUDITING
    • OFFICE OF OPERATIONS
    • OFFICE OF REVENUE AND FINANCIAL ANALYSIS
      • Events Shaping 2007-2008pdf
        • Events Shaping the 20072008 RacingGaming Season in Florida
          • Fiscal Years Comparative Data 2007-2008pdf
            • Total Paid
            • Total
            • Pari-Mutuel
            • Handle
            • State Revenue
            • as a Percent
            • of Handle
              • PMW Graphs 2007-2008pdf
              • PMW Handle Statistics 20072008pdf
              • Guest Handle by Host 2007-2008pdf
              • Charity-scholarship 2007-2008pdf
                • RACING SCHOLARSHIP TRUST FUND
                • ABANDONED WINNING TICKETS
                  • Cardroom Statistics 2007-2008pdf
                    • Sheet1
                      • Cardroom Revenue 20072008pdf
                      • Slot Comparative Data 2007-2008 (12-15-08)pdf
                      • Slot Revenue Per Machine 0708pdf
                        • TOTAL LINE (3)
                          • Facilities Map with 21 cardrooms (As of 11-18-08)pdf
                          • Permitholder Contact amp Operating In 77th annual rpt (as of 12-24-08)pdf
                          • Promotional Programs for FL Horses 20072008docpdf
                          • Drug Positives Data 2007-2008pdf
                            • Sheet1
                              • State Revenue Summary 0708pdf
                                • 20062007
                                  • Financial Statements (Page 1) 20072008pdf
                                  • Financial Statements (Page 2) 20072008pdf
                                  • PMW Statute Matrix 2007-2008pdf
                                  • Slot Statute Matrix 2007-2008pdf
                                    • Sheet1
                                      • Events Shaping 2007-2008pdf
                                        • Events Shaping the 20072008 RacingGaming Season in Florida
                                          • Events Shaping 2007-2008pdf
                                            • Events Shaping the 20072008 RacingGaming Season in Florida
                                              • Division Overview 2007-2008 (2-23-09)pdf
                                                • THE DIVISION OF PARI-MUTUEL WAGERING
                                                • OFFICE OF AUDITING
                                                • OFFICE OF OPERATIONS
                                                • OFFICE OF REVENUE AND FINANCIAL ANALYSIS
Page 27: Florida Departmentof Busines Division of Pari-Mutuel ......jai alai games, and cardroom poker games. Additionally, slot machine gaming at pari-mutuel facilities is ... is intended

DA

TA B

Y A

SS

OC

IATI

ON

FA

CIL

ITY

Pari-Mutuel Facilities by Permit Type

Key

- 16 Greyhound Tracks

6 Jai-Alai Frontons

-0 0

-e

3 Thoroughbred Tracks

1 Harness Track

1 Limited lntertrack Wagering Permit (5506308 FS)

3 Division Regional Offices

21 Cardrooms

3 Slot Machine Gaming Facilities

middot1ton Jai Alai Ham1

P rce Jai Alai Fort 1e ____ ~

h Kennel Club Palm Beac

Dania I Summersport Jai Alai

Mardi Gras Racetrack Bet Miami

Gulfstream Park

Calder Tropical Park

J i Alai middot middot 1 Summer a M1am1

Flagler Greyhound

2008 October 01

21

GREYHOUND ASSOCIATIONS

Florida remains the leader in greyhound racing in the United States with 18 permitholders operating at 13 tracks throughout the state A total of 4479 performances including charity and scholarship performances were conducted during this past fiscal year a decrease of nine percent from the previous fiscal year

During Fiscal Year 20072008 handle wagered at live greyhound performances decreased by 12 percent Intertrack handle wagered on broadcasts of live Florida greyhound performances decreased by 12 percent Simulcast handle wagered on broadcasts of performances from outside the state decreased by 23 percent Intertrack simulcast handle wagered on broadcast of performances from outside the state increased by 12 percent Overall total handle decreased by 13 percent for the Florida greyhound industry

Total paid attendance decreased by 41 percent from the prior year The division reports only paid attendance and does not include free admissions or complimentary passes in its data Total greyhound revenue to the state decreased by 15 percent during Fiscal Year 20072008 The greyhound industry accounted for approximately 46 percent of Floridarsquos total revenue and 31 percent of total handle from pari-mutuel performances

Based on audits conducted by the division greyhound permitholders paid $29048989 in purses during Fiscal Year 20072008 which excludes stakes fees and sponsor contributions The races conducted during the past year by greyhound permitholders is shown in detail on the individual permitholder pages of this section

All of Floridarsquos greyhound permitholders actively sponsor greyhound adoption programs Many of the statersquos greyhound tracks provide for on-site adoption booths animal welfare funding advertising special events and public information Florida Statutes provide that greyhound permitholders receive credits applicable against taxes in an amount equal to the uncashed tickets remitted to the state in the prior fiscal year Each permitholder is required to pay an amount equal to 10 percent of the amount of the credit received to any bona fide organization which promotes or encourages greyhound adoptions During Fiscal Year 20072008 total contributions provided to greyhound adoption units amounted to $201949 which exceeded the minimum statutory requirement

Total Performances 4479 Total Paid Attendance 1006115

Total Racing Days 3514 Total Admission Tax $67344

Bet Miami Greyhounds Broward County

See Mardi Gras Racetrack and Gaming Centers contact information for detail

Meet Period 7012007 to 12312007 and 6012008 to 06302008 at Mardi Gras Racing Results Performances 140 Paid Attendance Racing Days 140 Total Admission Tax Purses Paid $1615540

0 $0

Daytona Beach Kennel Club Inc Volusia County

Website wwwdaytonagreyhoundcom Mailing Address P O Box 11470 Daytona Beach Florida 32120 Street Address 960 South Williamson Road Daytona Beach Florida 32114 Meet Period 7012007 to 6302008 Racing ResultsPerformances 410 Paid Attendance Racing Days 312 Total Admission Tax Purses Paid $1660136

Telephone 3862526484 Fax 3862524808

147081 $507

22

Website Mailing Address Street Address

Meet Period

Racing ResultsPerformances Racing Days Purses Paid

Derby Lane St Petersburg Kennel Club Inc

Pinellas County

wwwderbylanecom P O Box 22099 St Petersburg Florida 33742-2099 10490 Gandy Boulevard St Petersburg Florida 33702-2395

7012007 to 8182007 and 1012008 to 6302008

292 Paid Attendance 198 Total Admission Tax

$3344976

Telephone Fax

3446 $0

7278123235 7278123305

Website MailingStreet Address

Meet Period

Racing ResultsPerformances Racing Days Purses Paid

Ebro Dog Track Washington County Kennel Club Inc

Washington County

wwwebrogreyhoundparkcom 6558 Dog Track Road Ebro Florida 32437

7022007 to 12012007 and 152008 to 6302008

262 Paid Attendance 214 Total Admission Tax

$665281

Telephone Fax

32953 $5720

8502343943 8505354442

Website Mailing Address Street Address

Meet Period

Racing ResultsPerformances Racing Days Purses Paid

Flagler Greyhound Track West Flagler Associates Ltd

Dade County

wwwflaglerdogscom P O Box 350940 Miami Florida 33135-0940 401 NW 38th Court Miami Florida 33126

7012007 to 6302008

361 Paid Attendance 362 Total Admission Tax

$1934808

Telephone Fax

0 $0

3056493000 3056314525

Website Mailing Address Street Address Meet Period Racing Results Performances Racing Days Purses Paid

Jacksonville Kennel Club Inc Duval County

wwwjaxkennelcom P O Box 959 Orange Park Florida 32067-0959 1440 North McDuff Avenue Florida 32205 7012007 to 9032007 and 5282008 to 6302008 at Orange Park

115 Paid Attendance 86 Total Admission Tax

$1413236

Telephone Fax

26204 $0

9046460001 9046460420

Website Mailing Address Street Address

Meet Period

Racing Results Performances Racing Days Purses Paid

Jefferson County Kennel Club Inc Jefferson County

wwwjckcgreyhoundscom P O Box 400 Monticello Florida 32345 3079 North Jefferson Street Monticello Florida 32344

7022007 to 9082007 and 5282008 to 6302008

223 Paid Attendance 223 Total Admission Tax

$576563

Telephone Fax

27160 $2728

8509972561 8509973871

23

Website Mailing Address Street Address

Meet Period

Racing Results Performances Racing Days Purses Paid

Mardi Gras Racetrack and Gaming Center Hartman amp Tyner Inc

Broward County

wwwplaymardigrascom P O Box 2007 Hollywood Florida 33022 831 North Federal Highway Hallandale Beach Florida 33009

1012008 to 5312008

152 Paid Attendance 152 Total Admission Tax

$1597917

Telephone Fax

0 $0

9549243200 9549243143

Website MailingStreet Address Meet Period Racing Results Performances Racing Days Purses Paid

Melbourne Greyhound Park LLC Brevard County

wwwmelbournegreyhoundparkcom 1100 North Wickham Road Melbourne Florida 32935

12262007 to 4262008

107 Paid Attendance 71 Total Admission Tax

$422370

Telephone Fax

21157 $399

3212599800 3212593437

Website Mailing Address Street Address Meet Period Racing Results Performances Racing Days Purses Paid

Naples-Ft Myers Greyhound Track Bonita-Fort Myers Corporation

Lee County wwwnaplesfortmyersdogscom P O Box 2567 Bonita Springs Florida 34133-2567 10601 Bonita Beach Road SW Bonita Springs Florida 34135 7012007 to 6302008

410 Paid Attendance 326 Total Admission Tax

$2298746

Telephone Fax

255495 $37445

2399922411 2399479244

Website Mailing Address Street Address Meet Period Racing Results Performances Racing Days Purses Paid

Orange Park Kennel Club Inc Clay County

wwwjaxkennelcom P O Box 959 Orange Park Florida 32067-0959 455 Park Avenue Orange Park Florida 32073 12052007 to 3102008

112 Paid Attendance 84 Total Admission Tax

$1252565

Telephone Fax

24563 $0

9046460001 9046460420

Website MailingStreet Address Meet Period Racing Results Performances Racing Days Purses Paid

Palm Beach Kennel Club Investment Corporation of Palm Beach

Palm Beach County wwwpbkennelclubcom 1111 North Congress Avenue West Palm Beach Florida 33409-6317 7012007 to 6302008

466 Paid Attendance 363 Total Admission Tax

$4821349

Telephone Fax

220086 $12853

5616832222 5614711298

Website Mailing Address Street Address Meet Period Racing ResultsPerformances Racing Days Purses Paid

Pensacola Greyhound Track Inc Escambia County

wwwpensacolagreyhoundparkcom P O Box 12824 Pensacola Florida 32591-2824 951 Dog Track Road Pensacola Florida 32506-8236 7012007 to 6292008

212 Paid Attendance 165 Total Admission Tax

$725502

Telephone Fax

0 $0

8504558595 8504538883

24

Penn Sanford LLC dba Sanford-Orlando Kennel Club Seminole County

See SOKC LLCs contact information for detail Meet Period 7012007 to 6292008

Racing ResultsPerformances 217 Paid Attendance Racing Days 141 Total Admission Tax Purses Paid $784903

32228 $3867

SOKC LLC dba Sanford-Orlando Kennel Club Seminole County

Website wwwfloridagreyhoundracingcom Mailing Address P O Box 50280 Longwood Florida 32752 Street Address 301 Dog Track Road Longwood Florida 32750 Meet Period 11012007 to 5022008 Racing ResultsPerformances 229 Paid Attendance Racing Days 152 Total Admission Tax Purses Paid $838829

TelephoneFax

41031 $0

4078311600 4078313997

Sarasota Kennel Club Inc Sarasota County

Website wwwsarasotakennelclubcom MailingStreet Address 5400 Bradenton Road Sarasota Florida 34234 Meet Period 7022007 to 5032008 Racing ResultsPerformances 352 Paid Attendance Racing Days 219 Total Admission Tax Purses Paid $1399180

TelephoneFax

145858 $3692

9413557744 9413512207

St Johns Greyhound Park Bayard Raceways Inc

St Johns County Website wwwjaxkennelcom Mailing Address P O Box 959 Orange Park Florida 32067-0959 Street Address 6322 Racetrack Road Jacksonville Florida 32259 Meet Period 9052007 to 12032007 and 3122008 to 5262008 at Orange Park Racing ResultsPerformances 192 Paid Attendance Racing Days 143 Total Admission Tax Purses Paid $1900576

Telephone Fax

28853 $133

9046460001 9046460420

Tampa Greyhound Track Associated Outdoor Clubs Inc

Hillsborough County Website wwwtampadogscom Mailing Address P O Box 8096 Tampa Florida 33674-8096 Street Address 8300 North Nebraska Avenue Tampa Florida 33604 Meet Period 7012007 to 8192007 and (8202007 to 12312007 at Derby Lane) Racing ResultsPerformances 227 Paid Attendance Racing Days 163 Total Admission Tax Purses Paid $1796512

Telephone Fax

0 $0

8139324313 8139325048

25

JAI ALAI FRONTON ASSOCIATIONS

Florida was the first state in the nation to conduct jai alai performances with the first fronton being built in 1926 There are currently eight jai alai permitholders operating at six frontons throughout Florida In fact Florida is now the only state where jai alai games are conducted A total of 1094 regular performances including charity and scholarship performances were conducted during this past fiscal year a decrease of 20 percent from the previous fiscal year

During Fiscal Year 20072008 handle wagered at live jai alai performances decreased by 19 percent Intertrack handle wagered on broadcasts of live Florida jai alai performances decreased by 13 percent There are no longer any other states that conduct jai alai therefore there was no simulcast or intertrack simulcast handle Total handle declined by 16 percent for the Florida jai alai industry

Revenue to the state decreased by three percent during Fiscal Year 20072008 The jai alai industry accounted for approximately two percent of Floridarsquos total revenue and five percent of total handle from pari-mutuel performances Permitholders reported paying $7755267 in playersrsquo awards

Total paid attendance decreased by 52 percent from the prior year The division reports only paid attendance and does not include free admissions or complimentary passes in its data

Total Performances 1094 Total Paid Attendance 160960 Total Gaming Days 833 Total Admission Tax $0

Dania Jai Alai A Divison of the Aragon Group

A Boyd Gaming Company Broward County

Website wwwdania-jai-alaicom Mailing Address P O Box 96 Dania Beach Florida 33004 TelephoneStreet Address 301 East Dania Beach Boulevard Dania Beach Florida 33004 Fax Meet Period 12012007 to 6292008 Gaming ResultsPerformances 240 Paid Attendance 0 Racing Days 180 Total Admission Tax $0 Players Awards Paid $1751505

9549272841 9549209095

Ft Pierce Jai Alai Florida Gaming Centers Inc

St Lucie County Website wwwfla-gamingcom TelephoneMailingStreet Address 1750 South Kings Highway Ft Pierce Florida 34945-3099 Fax Meet Period 4042008 to 5312008 Miscellaneous Revenue to State $34919 (See Section 5509511(4) Florida Statutes for detail) Gaming ResultsPerformances 44 Paid Attendance 0 Racing Days 35 Total Admission Tax $0 Players Awards Paid $150000

7724647500 7724640099

Hamilton Jai Alai and Poker Richmond Entertainment Inc

Hamilton County Website wwwhamiltondownsjaialaicom TelephoneMailingStreet Address 6968 US Highway 129 South Jasper Florida 32052 Fax Meet Period 7012007 to 10252007 Gaming ResultsPerformances 100 Paid Attendance 9220 Racing Days 100 Total Admission Tax $0 Players Awards Paid $205191

3866380011 3866380033

26

Miami Jai Alai Florida Gaming Centers Inc

Dade County

Website wwwfla-gamingcom Telephone MailingStreet Address 3500 NW 37th Avenue Miami Florida 33142 Fax Meet Period 11012007 to 5072008

Gaming Results Performances 216 Paid Attendance 23568 Racing Days 162 Total Admission Tax $0 Players Awards Paid $1986750

3056336400 3056347013

Ocala Jai Alai Second Chance Jai Alai LLC

Marion County

Website wwwocalajaialaicom Mailing Address P O Box 580 Orange Lake Florida 32681 Telephone Street Address 4601 NW Highway 318 Reddick Florida 32686 Fax Meet Period 4032008 to 4302008 Miscellaneous Revenue to State $15733 (See Section 5509511(4) Florida Statutes for detail)

Gaming Results Performances 40 Paid Attendance 0 Racing Days 20 Total Admission Tax $0 Players Awards Paid $102869

3525912345 3525913402

Orlando-Seminole Jai Alai Florida Jai Alai Inc Seminole County

Website wwworlandojaialaicom Mailing Address P O Box 300107 Fern Park Florida 32730 Telephone Street Address 6405 South Highway 17-92 Fern Park Florida 32730 Fax Meet Period 1012008 to 3302008 Miscellaneous Revenue to State $44200 (See Section 5509511(4) Florida Statutes for detail)

Gaming Results Performances 81 Paid Attendance 18578 Racing Days 55 Total Admission Tax $0 Players Awards Paid $303775

4073396221 4078314689

Summer Jai Alai Dade County

See Miami Jai Alais contact information for detail Meet Period 7012007 to 10312007 and 5082008 to 6302008 at Miami Jai Alai

Gaming Results Performances 202 Paid Attendance 72605 Racing Days 152 Total Admission Tax $0 Players Awards Paid $1986750

Summersport Enterprises Ltd A Boyd Gaming Company

Broward County

See Dania Jai Alais contact information for detail Meet Period 7012007 to 11302007 at Dania Jai Alai

Gaming Results Performances 171 Paid Attendance 36989 Racing Days 129 Total Admission Tax $0 Players Awards Paid $1268427

27

THOROUGHBRED ASSOCIATIONS

Florida continues to be a premier thoroughbred racing state with four permitholders operating at three tracks located in Central and South Florida A total of 349 regular performances including charity and scholarship performances were conducted during this past fiscal year which reflects no change from the previous fiscal year

During Fiscal Year 20072008 handle on live thoroughbred performances decreased 23 percent and intertrack handle wagered increased eight percent Simulcast handle wagered on broadcasts of performances from outside the state decreased by 26 percent while intertrack simulcast handle increased by seven percent Overall total handle declined by six percent for the Florida thoroughbred industry

Total revenue to the state during Fiscal Year 20072008 decreased six percent from the prior year The thoroughbred industry accounted for approximately 46 percent of Floridarsquos total revenue and 58 percent of total handle from pari-mutuel performances

Total paid attendance decreased by 20 percent from the prior year The division reports only paid attendance and does not include free admissions or complimentary passes in its data

Total Performances 349 Total Paid Attendance 252673 Total Racing Days 352 Total Admission Tax $53505

Calder Race Course Inc Dade County

Website wwwcalderracecoursecom Mailing Address P O Box 1808 Miami Florida 33055-0808 Street Address 2101 NW 27th Avenue Miami Florida 33056

Meet Period 7012007 to 10142007 and 4252008 to 6302008 Racing ResultsPerformances 109 Paid Attendance Racing Days 109 Total Admission Tax Purses Paid $27295808

Telephone Fax

74495 $15588

3056251311 3056202569

Gulfstream Park Racing Association Inc Broward County

Website wwwcasinoatgulfstreamcomhomehtml MailingStreet Address 901 South Federal Highway Hallandale Beach Florida 33009 Meet Period 1032008 to 4202008 Racing ResultsPerformances 86 Paid Attendance Racing Days 89 Total Admission Tax Purses Paid $30309087

Telephone Fax

0 $0

9544547000 9544546479

Tampa Bay Downs Inc Hillsborough County

Website wwwtampabaydownscom Mailing Address P O Box 2007 Oldsmar Florida 34677 Street Address 11225 Race Track Road Tampa Florida 33626 Meet Period 12082007 to 5042008 Racing ResultsPerformances 94 Paid Attendance Racing Days 94 Total Admission Tax Purses Paid $15474950

Telephone Fax

139683 $30326

8138554401 8132611961

Tropical Park Inc Dade County

See Calders contact information for detail Meet Period 10152007 to 1022008 at Calder Race Course Racing ResultsPerformances 60 Paid Attendance Racing Days 60 Total Admission Tax Purses Paid $12330361

38495 $7591

28

29

HARNESS ASSOCIATIONS

Pompano Park is the only permitholder currently conducting harness horse racing performances in the State of Florida A total of 158 regular performances including charity and scholarship performances were conducted during this past fiscal year a decrease of nine percent from the previous fiscal year

During Fiscal Year 20072008 handle wagered at live harness performances decreased by 12 percent Intertrack handle wagered on broadcasts of live Florida harness performances decreased by 15 percent Simulcast handle wagered on broadcasts of performances from outside the state decreased by 13 percent while intertrack simulcast handle decreased by 13 percent Overall total handle decreased by 13 percent for the Florida harness industry

Total revenue to the state during Fiscal Year 20072008 decreased by nine percent from the prior year The harness industry accounted for approximately six percent of Floridarsquos total revenue and six percent of total handle from pari-mutuel performances

The division reports only paid attendance and does not include free admissions or complimentary passes in its data

Total Performances 158 Total Paid Attendance 0

Total Racing Days 158 Total Admission Tax $0

Isle Casino and Racing at Pompano Park PPI Inc

Broward County

Website wwwtheislepompanoparkcomhomephp Telephone 9549722000 MailingStreet Address 1800 SW Third Street Pompano Beach Florida 33069 Fax 9549780377 Meet Period 7012007 to 6302008

Racing ResultsPerformances 158 Paid Attendance 0 Racing Days 158 Total Admission Tax $0 Purses Paid $12739946

SUMMARY

PARI-MUTUEL INDUSTRY

During Fiscal Year 20072008 the total handle wagered for all classes exceeded $13 billion a decrease of nine percent from the prior fiscal year Total pari-mutuel performances including charity and scholarship performances conducted during Fiscal Year 20072008 decreased by 10 percent from the previous fiscal year

The state realized revenue from regular performances of approximately $25 million a decrease of seven percent from the prior fiscal year Of the $25 million collected greyhound permitholders accounted for 46 percent thoroughbreds for 46 percent harness for 6 percent and jai alai for 2 percent

Total paid attendance decreased 40 percent from the prior year The division reports only paid attendance and does not include free admission or complimentary passes in its data

HORSE RACING

Promotional Programs for Florida-Bred Horses

Florida breeder promotions and award programs are administered by private breeders and owners associations organized to promote ownership and breeding of race horses in the State of Florida Each association conducts its own campaign to enhance the horse breeding industry in the state and provides breeders and owners awards of up to 20 percent of announced gross purses The Florida Standardbred Breeders and Owners Association is funded by the breaks and uncashed tickets from live performances and one percent of the intertrack handle The Quarter Horse Breeders Association is funded by the breaks and the uncashed tickets from live races and one percent of the live and intertrack handle The Florida Thoroughbred Breeders and Ownersrsquo Association awards program is funded by 0955 percent of the live simulcast and intertrack handle as well as 3475 percent of the gross revenue from out-of-state wagers on Florida races

To date the Florida thoroughbred breeding industry has produced 45 national champions including Skip Away the 1998 North American Horse of the Year and Affirmed the last horse to have won the Triple Crown (1978) In 2005 Florida-bred ldquoAfleet Alexrdquo captured two-thirds of the Triple Crown winning the Preakness Stakes (G1) and Belmont Stakes (G1) The industry boasts 110 Florida-bred millionaires 19 classic winners (Kentucky Derby Preakness Stakes and Belmont Stakes) and 20 Breeders Cup Day champions

The Florida Thoroughbred Breedersrsquo and Ownersrsquo Association funds the Florida-bred Stakes Program which is implemented at Floridas thoroughbred racetracks In addition Florida-breds won 346 stakes races including 68 graded stakes and earned more than $41 million in stakes purses Florida-breds banked in excess of $194 million in total North American purse money Through a percentage of pari-mutuel handle Florida thoroughbred permitholders contributed $9542882 to the Florida Thoroughbred Breedersrsquo and Ownersrsquo Association during Fiscal Year 20072008 The FTBOA paid out $5941304 in Breedersrsquo Awards $567000 in Stallion Ownersrsquo Awards and $2112650 through the Florida-bred Stakes Program The Florida-bred Stakes Program includes ldquoThe Sunshine Millionsrdquo at Gulfstream Park ldquoThe Florida Millionrdquo at Calder Race CourseTropical Park ldquoFlorida Cup Dayrdquo at Tampa Bay Downs and additional funds for supplements to Florida-bred Preferred Stakes Races during the CalderTropical and Tampa Bay Downsrsquo meets

The Florida Standardbred Breeders and Owners Association a non-profit organization and the recognized representative of horsemen in the state of Florida is the designated association for the allocation and distribution of funds for Florida-bred Standardbred racing Promotional activities include providing breeder and stallion awards for eligible Florida-bred horses during Pompano Parks 20072008 meet as well as awards for Florida Breeders Stakes races A series of races and awards were also provided for two and three-year-old standardbreds to prepare for the winter meet at Pompano Park The total amount of funds collected and distributed to the Florida Standardbred horsemen throughout the year exceeded $1600000

Note Promotional program information is provided by respective Breeders and Owners Associations

30

UNIVERSITY OF FLORIDA COLLEGE OF VETERINARY MEDICINE RACING LABORATORY

The University of Florida College of Veterinary Medicine Racing Laboratory detects and identifies any drug medication stimulant depressant hypnotic local anesthetic or drug-masking agent prohibited in the blood urine or other bodily fluids of racing horses and greyhounds collected by the Division

During Fiscal Year 20072008 the laboratory received and processed 82763 samples that resulted in 537014 analyses The vigilant monitoring of samples by the laboratory serves to deter the illegal use of drugs in racing animals in Florida

Horse UrineBlood Greyhound Urine 1 Investigative Samples Received 18509 64254 3

2Samples Analyzed 18573 29320 3 Number of Analyses 293371 243643 7 Positives 102 46 NA

1 Quantity Not Sufficient For Testing (QNS) 34798 (542) 2 The Samples Analyzed number for horses is larger than the Samples Received number due to the carryover of samples received in June 2007 that are analyzed in July of the next fiscal year

DRUG POSITIVES FOR FISCAL YEAR 20072008

Types of Positives (ARCI Drug Class) Horse Greyhound Acepromazine Metabolite (3) 12 0 Acepromazine Metabolites (3) Butorphanol (3) 1 0 Albuterol (3) 2 0 Aminorex Levamisole Levamisole metabolite 0 1 Benzoylecgonine (1) 1 8 Butorphanol (3) 3 0 Caffeine (2)Theophylline (3) 2 0 Caffeine (2) Theophylline (3) Butorphanol (3) 1 0 Caffeine (2)Theophylline (3) Theobromine (4) 5 0 Cimetidine (5) 4 0 Clenbuterol (3) 9 0 Dimethyl Sulfoxide (5) 5 9 Gamma-Hydroxphenylbutazone (NA) 0 9 Gamma-Hydroxphenylbutazone (NA) Phenylbutazone (NA) Oxyphenbutazone (4) 0 3 Glycopyrrolate (3) 5 0 Ipratropium (3) 2 0 Lidocaine (2) 0 1 Lidocaine (2) 3-Hydroxylidocaine Monoethyl-glycinesylidine 1 0 Lidocaine (2) 3amp4-Hydroxylidocaine Monoethyl-glycinesylidine 0 1 Methocarbamol (4) 0 1 Methocarbamol (4) Guaifenesin (4) 2 0 Naproxen (4) 1 0 Oxilofrine 4 0 Pentoxifylline (4) 1 0 Phenylbutazone (NA)Oxyphenbutazone (4) 37 1 Procaine (3) 0 5 Ranitidine (5) 4 0 Theobromine (4) 0 7 TOTALS 102 46

Class (1) Drugs that have the highest potential to affect performance and have no generally accepted medical use in the racing animal

Class (2) Drugs that have a high potential to affect performance but less of a potential than drugs in Class I Class (3) Drugs that may or may not have generally accepted medical use in the racing animal but the pharmacology of which

suggests less potential to affect performance than drugs in Class 2

Class (4) Includes therapeutic medications that would be expected to have less potential to affect performance than those in Class 3 Class (5) Includes therapeutic medications for which concentration limits have been established by the racing jurisdictions as well as

certain miscellaneous agents and other medications as determined by the regulatory bodies

31

FIN

AN

CIA

L S

TATE

ME

NTS

DIVISION OF PARI-MUTUEL WAGERING SUMMARY OF STATE REVENUE FROM PARI-MUTUEL CARDROOM

AND SLOT ACTIVITIES FISCAL YEAR 20072008

State Revenue From Regular Performances Tax on Attendance $ 116982 Daily License Fees 3882120 Tax on Handle 19110317

State Revenue From Pari-Mutuel Performances $ 23109419

Other State Revenue Occupational Licenses $ 627372 Fingerprint Fees 281045 Escheated Tickets From Greyhound and Jai Alai (1) 1470310 Racing Scholarship Funds (1) 3303 PMW Trust Fund - Drug Fines 25975 Miscellaneous Revenue 104013 General Revenue Fund - Other Fines 36290

Other State Revenue $ 2548308

Total Pari-Mutuel State Revenue $ 25657727

State Revenue From Cardrooms Table Fees $ 875000 Gross Receipts(2) 9086385 Occupational Licenses 131741

Total State Revenue From Cardrooms $ 10093126

State Revenue From Slots CompulsiveAddictive Gambling Fee $ 750000 Facility License Fee 9000000 Slot Taxes(3)(4) 122891732 Fingerprint Fees 9678 Occupational Licenses 309920 Miscellaneous Revenue 4561 Miscellaneous Fines 60000

Total State Revenue From Slots $ 133025891

Total State Revenue Generated(5) $ 168776744

(1) Escheated tickets from greyhound racing and jai alai gaming and Racing Scholarship Funds are distributed to the Department of Education

(2) One-half of cardroom gross receipts is deposited into General Revenue (3) Slot taxes are distributed to the Department of Education (4) Pompano Park has requested a refund of $23 million for overpayment of Slot taxes for Fiscal

Year 20072008 Refund has been requested and will be processed by the Department of Education in Fiscal Year 20082009

(5) Total revenue and components thereof generated is on the accrual basis of accounting Total revenue and components thereof as as shown in the financial statements on page 34 is on the cash basis of accounting

32

DEPARTMENT OF BUSINESS amp PROFESSIONAL REGULATION DIVISION OF PARI-MUTUEL WAGERING

BALANCE SHEET SPECIAL REVENUE FUND

FOR FISCAL YEAR ENDED JUNE 30 2008

ASSETS2008 2007

Cash Cash with State Treasurer Investments at cost Accounts receivable Allowance for uncollectibles Interest receivable Due from state funds

$ 8782450 130253048 614648452 370224565

(47367) 3214765

11039242

$ 12865700222813082

2974720047251866437

(403691)75307163230584

TOTAL ASSETS $ 1138115155 $ 3472622875

LIABILITIES amp FUND EQUITY Liabilities Accounts payable Accrued salaries Due to other funds Due to other state agencies Due to general revenue Compensated Absences Deferred revenues

$ 31462691 5343391

19860800 6908508

72185753 352080

-

$ 2451476432118280

5007001118617783905919

130600-

Total Liabilities 136113223 152356440

Fund Equity Unreserved 1002001932 3320266435

Total Fund Equity 1002001932 3320266435

TOTAL LIABILITIES amp FUND EQUITY $ 1138115155 $ 3472622875

The financial statements and notes are for informational purposes only

33

DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION DIVISION OF PARI-MUTUEL WAGERING

STATEMENT OF REVENUES EXPENDITURES amp CHANGES IN FUND BALANCE - BUDGET amp ACTUAL SPECIAL REVENUE FUND

FOR FISCAL YEAR ENDED JUNE 30 2008

FINAL 2008 2007 BUDGET ACTUAL VARIANCE ACTUAL

REVENUES Fees Charges Commissions and Sales $ 1462968000 $ 1510423993 $ 47455993 $ 1848846680 Licenses and Permits 88230000 75755065 (12474935) 77772299 Taxes 14652040100 14709972807 57932707 7556712852 Fines Forfeits Judgments and Settlements 4117800 8773932 4656132 10192871 Interest and Dividends Net 53744700 60790502 7045802 96755032 Transfers In - - - 3230584 Miscellaneous Receipts 7506100 12204044 4697944 9178523

Total Revenues 16268606700 16377920343 109313643 9602688841

EXPENDITURES CURRENT OPERATING Salaries 579678900 533903674 45775226 463518647 Other Personal Services 184418800 168853792 15565008 178434171 Other Operating Expenditures 97523500 84325982 13197518 72283850 Operation of Motor Vehicles 5500000 4847937 652063 2585300 Risk Management 16085600 16085600 21327300 GampAState University System - - - 30000000 State Attorney-Slots 23188500 - 23188500 -Tax Collection Equalization 72500 - 72500 -PMW Lab Services 236000000 236000000 - 236000000 PMW Compliance System 29647600 29647600 - 28524598 TrDMSHR SVCSSTW Contract 5828400 - 5828400 5785000 Cardroom Tax Distribution 85500000 67702156 17797844 55541702 Compulsive Gambling Prevention 141337500 125960114 15377386 88470124 OPERATING CAPITAL OUTLAY 4283200 3877015 406185 2830286 Acquisition of Motor Vehicles 7885000 7885000 - 2870000 Assessment for Fingerprinting 65988000 29746050 36241950 38680327 Service Charge to General Revenue 370000000 293760648 76239352 334561292 Refunds 120000000 6209831 113790169 502671 Transfer to FDLE Slots Investigation 321759200 310000000 11759200 291580000 Transfers to Other Funds 17917534500 12439618141 5477916359 4975167341 Transfers to General Revenue 5340000000 4350000000 990000000 846632576

Total Expenditures 25552231200 18692337940 6859893260 7675295185

Excess (Deficiency) of Revenues Over (9283624500) (2314417597) 6969206903 1927393656 (Under) Expenditures

FUND BALANCE JULY 1 2007 - 3316419529 3316419529 1392872779

FUND BALANCE JUNE 30 2008 $ (9283624500) $ 1002001932 $ 10285626432 $ 3320266435 (1) (1)

(2) (1) Does not include budget of $ 45000000 for category 190000 Investments Actual expenditures for category 190000 were

closed into the investment account (2) An adjustment of $3846906 was made to the beginning fund balance due to adjustments made by the Department

of Financial Services The financial statements and notes are for informational purposes only

34

C

AR

DR

OO

M P

AR

I-MU

TUE

L A

ND

SLO

T S

TATU

TE M

ATR

IX

STATUTE TOPIC GREYHOUND JAI ALAI THOROUGHBRED HARNESS QUARTER HORSE

FEES

Daily License Fees On Live

On-track Handle

$80 per race 5500951(1)(a) $40 per game 5500951(1)(a) $100 per race 5500951(1)(a) $100 per race 5500951(1)(a) $100 per race 5500951(1)(a)

Daily License Fees On

Simulcast Handle

$80 per race but not to exceed $500 per day 5500951(1)(a)

$40 per game but not to exceed $500 per day 5500951(1)(a)

$100 per race but not to exceed $500 per day 5500951(1)(a)

$100 per race but not to exceed $500 per day 5500951(1)(a)

$100 per race but not to exceed $500 per day 5500951(1)(a)

Cardroom Table Fees

Annual fee for each facility is $1000 for each table to be operated at the cardroom 849086(5)(d)

Annual fee for each facility is $1000 for each table to be operated at the cardroom 849086(5)(d)

Annual fee for each facility is $1000 for each table to be operated at the cardroom 849086(5)(d)

Annual fee for each facility is $1000 for each table to be operated at the cardroom 849086(5)(d)

Annual fee for each facility is $1000 for each table to be operated at the cardroom 849086(5)(d)

TAXES

Tax On Admissions

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a)

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a)

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a)

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a)

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a)

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c)

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c)

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c)

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c)

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c)

15 of admission charge or 10 cents whichever is greater for entrance to the cardroom This tax only applies if a separate admission fee is charged for entry into the cardroom facility If a single admission fee is charged allowing entry to both or either the pari-mutuel facility and the cardroom facility the tax is payable only once and shall be payable pursuant to Chapter 550 849086(13)(b)

15 of admission charge or 10 cents whichever is greater for entrance to the cardroom This tax only applies if a separate admission fee is charged for entry into the cardroom facility If a single admission fee is charged allowing entry to both or either the pari-mutuel facility and the cardroom facility the tax is payable only once and shall be payable pursuant to Chapter 550 849086(13)(b)

15 of admission charge or 10 cents whichever is greater for entrance to the cardroom This tax only applies if a separate admission fee is charged for entry into the cardroom facility If a single admission fee is charged allowing entry to both or either the pari-mutuel facility and the cardroom facility the tax is payable only once and shall be payable pursuant to Chapter 550 849086(13)(b)

15 of admission charge or 10 cents whichever is greater for entrance to the cardroom This tax only applies if a separate admission fee is charged for entry into the cardroom facility If a single admission fee is charged allowing entry to both or either the pari-mutuel facility and the cardroom facility the tax is payable only once and shall be payable pursuant to Chapter 550 849086(13)(b)

15 of admission charge or 10 cents whichever is greater for entrance to the cardroom This tax only applies if a separate admission fee is charged for entry into the cardroom facility If a single admission fee is charged allowing entry to both or either the pari-mutuel facility and the cardroom facility the tax is payable only once and shall be payable pursuant to Chapter 550 849086(13)(b)

Tax On Cardroom Gross Receipts

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts 849086(13)(a)

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts 849086(13)(a)

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts 849086(13)(a)

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts 849086(13)(a)

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts 849086(13)(a)

This matrix represents a summary of 2007 Statutes Please refer to the cite noted by statutory topic for specific language governing pari-mutuel wagering

35

STATUTE TOPIC GREYHOUND JAI ALAI THOROUGHBRED HARNESS QUARTER HORSE

Tax On Live On-track Handle

55 of handle except for charity perfomances which is 76 of handle 5500951(3)(b)1

Effective July 1 2000 a permitholder may not be taxed at a higher rate than 2 5500951(3)(d)

05 of handle 55009515(2)(a) 05 of handle 55009512(2)(a) 1 of handle 5500951(3)(a)

Tax On Simulcast Handle

Allows permitholders to receive greyhound races from out-of-state and are subject to taxation under 5500951 and 55009511 5503551(4)

Allows permitholders to receive jai alai games from out-of-state and are subject to taxation under 5500951 and 55009511 5503551(4)

Allows permitholders to receive horse races from out-of-state and are subject to taxation under 5500951 55009512 and 55009515 5503551(3) through 5503551(3)(c)

Allows permitholders to receive horse races from out-of-state and are subject to taxation under 5500951 55009512 and 55009515 5503551(3) through 5503551(3)(c)

Allows permitholders to receive horse races from out-of-state and are subject to taxation under 5500951 55009512 and 55009515 5503551(3) through 5503551(3)(c)

Tax On Intertrack and Intertrack

Simulcast Handle

55 of intertack and intertrack simulcast handle except for the intertrack handle from charity performances at a guest track within the market area of the host the tax is 76

71 of intertrack and intertrack simulcast handle 5500951(3)(b)2 and 5500951(3)(c)1

2 of intertrack handle 5500951(3)(c)1

33 of intertrack handle 5500951(3)(c)1

2 of intertrack handle 5500951(3)(c)1

5500951(3)(b)1 and 5500951(3)(c)1

05 of intertrack and intertrack simulcast handle if the guest is located outside market area of host and within market area of thoroughbred track conducting a live meet 5500951(3)(c)1

39 of intertrack and intertrack simuclast handle for permitholders located in an area of the state where there are only 3 greyhound permitholders located in 3 contiguous counties 5500951(3)(c)2

39 of intertrack and intertrack simulcast handle for greyhound permitholders located in the same market area as specified in 550615(6) or (9) 5500951(3)(c)2

05 of intertrack and intertrack simulcast handle if the guest is located outside market area of host and within market area of thoroughbred track conducting a live meet 5500951(3)(c)1

33 of intertrack and intertrack simulcast handle if permitholder restricted from operating live on a year-round basis and tax paid on intertrack handle exceeds that paid during 9293 State Fiscal Year 55009511(3)(a)

61 of intertrack and intertrack simulcast handle for jai alai permitholders located in the market area as specified in 550615(6) or (9) until the tax paid on intertrack handle in the current state fiscal year exceeds that paid during 9293 State Fiscal Year then tax on handle is 23 5500951(3)(c)2

24 of intertrack simulcast handle 5500951(3)(c)1 and 55009515(5)

05 of intertrack and intertrack simulcast handle if host and guest are thoroughbred permitholders or if the guest is located outside market area of host and within market area of thoroughbred track conducting a live meet 5500951(3)(c)1

05 of intertrack simulcast handle if guest track is a thoroughbred track located more than 35 miles from host track 55009515(5)

15 of intertrack simulcast handle 5500951(3)(c)1

05 of intertrack and intertrack simulcast handle if the guest is located outside market area of host and within market area of thoroughbred track conducting a live meet 5500951(3)(c)1

24 of intertrack simulcast handle 5500951(3)(c)1 and 55009515(5)

05 of intertrack and intertrack simulcast handle if the guest is located outside market area of host and within market area of thoroughbred track conducting a live meet 5500951(3)(c)1

OUTS (ESCHEATS)

Live On-track Handle

Paid to the State of Florida 5501645(2) Paid to the State of Florida 5501645(2) Retained by permitholder 5502633(3) Paid to Florida Standardbred Breedersrsquo and Ownersrsquo Association (FSBOA) 55026165(1) and 5502633(2)(a)

Paid to Florida Quarter Horse Breedersrsquo and Owners Association (FQHBOA) 55026165(1) and 5502633(2)(b)

Escheats from Arabian races are paid to Florida Arabian Horse Racing Promotion Fund 5502633(2)(c)

This matrix represents a summary of 2007 Statutes Please refer to the cite noted by statutory topic for specific language governing pari-mutuel wagering

36

STATUTE TOPIC GREYHOUND JAI ALAI THOROUGHBRED HARNESS QUARTER HORSE

TAX CREDITS amp EXEMPTIONS

(excluding charity performances

unless otherwise

Tax exemption of $360000 per state fiscal year or $500000 for 3 permitholders that held a full live schedule in 1995 and closest to another state authorizing greyhound racing

A permitholder that has incurred tax on handle and admissions that exceeds its operating earnings is entitiled to credit the excess amount of taxes against its next ensuing meets 55009511(1)(b)

Permitholders are allowed a credit of up to 1 of the paid taxes for the previous taxable year The credit if taken is applied against taxes on live handle due for a taxable year under this section and

noted) 55009514(1) is paid directly to the Jockeys Guild by the permitholders 55009515(6)

Tax credit each state fiscal year equal to daily license fee on live races in previous state fiscal year 5500951(1)(a)

Allows each permitholder that cannot utilize the full amount of the tax exemption or daily license fee tax credit to transfer the unused portion to a greyhound permitholder acting as a host track for intertrack wagering 5500951(1)(b)

Tax credit each state fiscal year in an amount equal to the amount remitted in escheated tickets in prior state fiscal year 5501647

Tax credit each state fiscal year equal to 25 of amount remitted in escheated tickets in prior state fiscal year Funds equal to the tax credit shall be paid by the permitholder to the National Association of Jai Alai Frontons 5501646

$30000 per performance exemption if live handle during the preceding state fiscal year was less than $15 million This exemption applies to charity performances 55009511(2)(a)1

A permitholder conducting fewer than 100 performances in any calendar year shall pay to the state the same aggregate amount of daily license fees on live games admissions tax and tax on live handle as that paid during the most recent prior calendar year in which at least 100 live performances were conducted 55009511(4)

CHARITY PERFORMANCES

Maximum of 5 days 5500351(1)

Permitholders are allowed to conduct 1 additional day to be designated as ldquoGreyhound Adopt-A-Pet Day Proceeds are paid to bona fide organizations that promote the adoption of greyhounds 5501648(2)

Maximum of 5 days 5500351(1)

Permitholders are allowed to conduct 2 additional performances known as ldquoRetired Jai Alai Playersrsquo Charity Dayrdquo for a fund to benefit retired jai alai players 5500351(8)

Maximum of 5 days 5500351(1)

One additional scholarship day to tracks located in Hillsborough County for the benefit of Pasco-Hernando Community College 5500351(6)(a) and 5500351(6)(b)

Maximum of 5 days 5500351(1) Maximum of 5 days 5500351(1)

Permitholders shall pay from any source including charity performances not less than 10 of tax credit from escheated tickets to a bona fide greyhound adoption program 5501647

This matrix represents a summary of 2007 Statutes Please refer to the cite noted by statutory topic for specific language governing pari-mutuel wagering

37

STATUTE TOPIC STATUTE REFERENCE SUMMARY

FEES

Slot License Fee 551106(1)(a) FS Annual fee for each slot machine facility is $3 million paid with the initial license application and annuall thereafter on the anniversary date of the issuance of the initial license

Compulsive or Addictive Gambling Prevention Program Fee 551118(3) FS Annual fee for each slot machine facility is $250000 paid at the same time the annual

license fee is due and annual thereafter

TAXES

Tax on Slot Revenue 551106(2)(a) and 551006(3) FS

50 of slot machine revenues which is the total of all cash and property received by the slot machine licensee from the operation of slot machines less the amount of cash cash equivalents credits and prized paid to winners of slot machine gaming shall be remitted by 3 pm Wednesday for the preceeding week ending Sunday

FINES

Failure to Pay Slot Tax Fine 551106(4) FS Up to $10000 for each day tax payment is not remitted timely

Civil Fine 551107(11) FS The division may impose a civil fine of up to $5000 fpr each violation of this chapter or the rules of the division

False Statement Fine 551109(1) FS

Up to a $10000 fine or civil penalty for any person who knowingly makes or causes to be made or aids assists or procures another to make a false statement in any report disclosure application or any document required under Chapter 551 or any rule adopted under Chapter 551

Unauthorized Possession of Slot Machines Fine 551109(2) FS

Up to a $10000 administrative fine or civil penalty for any person who possesses a slot machine without the license required by Chapter 551 or who possesses a slot machine at any location other than at the slot machines licensees facility

PENALTIES

Slot Machine Licensee Civil Penalities 551117 FS Up to a $100000 civil penalty for each count or separate offense against the slot machine

licensee for violation of Chapter 551 or any rule adopted by the division

This matrix represents a summary of 2008 Statutes Please refer to the cite noted by statutory topic for specific language governing pari-mutuel wagering

38

  • Table of Contents 2007-2008pdf
  • Overview 2007-2008pdf
  • Division Overview 2007-2008 (2-4-09)pdf
    • THE DIVISION OF PARI-MUTUEL WAGERING
    • OFFICE OF AUDITING
    • OFFICE OF OPERATIONS
    • OFFICE OF REVENUE AND FINANCIAL ANALYSIS
      • Events Shaping 2007-2008pdf
        • Events Shaping the 20072008 RacingGaming Season in Florida
          • Fiscal Years Comparative Data 2007-2008pdf
            • Total Paid
            • Total
            • Pari-Mutuel
            • Handle
            • State Revenue
            • as a Percent
            • of Handle
              • PMW Graphs 2007-2008pdf
              • PMW Handle Statistics 20072008pdf
              • Guest Handle by Host 2007-2008pdf
              • Charity-scholarship 2007-2008pdf
                • RACING SCHOLARSHIP TRUST FUND
                • ABANDONED WINNING TICKETS
                  • Cardroom Statistics 2007-2008pdf
                    • Sheet1
                      • Cardroom Revenue 20072008pdf
                      • Slot Comparative Data 2007-2008 (12-15-08)pdf
                      • Slot Revenue Per Machine 0708pdf
                        • TOTAL LINE (3)
                          • Facilities Map with 21 cardrooms (As of 11-18-08)pdf
                          • Permitholder Contact amp Operating In 77th annual rpt (as of 12-24-08)pdf
                          • Promotional Programs for FL Horses 20072008docpdf
                          • Drug Positives Data 2007-2008pdf
                            • Sheet1
                              • State Revenue Summary 0708pdf
                                • 20062007
                                  • Financial Statements (Page 1) 20072008pdf
                                  • Financial Statements (Page 2) 20072008pdf
                                  • PMW Statute Matrix 2007-2008pdf
                                  • Slot Statute Matrix 2007-2008pdf
                                    • Sheet1
                                      • Events Shaping 2007-2008pdf
                                        • Events Shaping the 20072008 RacingGaming Season in Florida
                                          • Events Shaping 2007-2008pdf
                                            • Events Shaping the 20072008 RacingGaming Season in Florida
                                              • Division Overview 2007-2008 (2-23-09)pdf
                                                • THE DIVISION OF PARI-MUTUEL WAGERING
                                                • OFFICE OF AUDITING
                                                • OFFICE OF OPERATIONS
                                                • OFFICE OF REVENUE AND FINANCIAL ANALYSIS
Page 28: Florida Departmentof Busines Division of Pari-Mutuel ......jai alai games, and cardroom poker games. Additionally, slot machine gaming at pari-mutuel facilities is ... is intended

Pari-Mutuel Facilities by Permit Type

Key

- 16 Greyhound Tracks

6 Jai-Alai Frontons

-0 0

-e

3 Thoroughbred Tracks

1 Harness Track

1 Limited lntertrack Wagering Permit (5506308 FS)

3 Division Regional Offices

21 Cardrooms

3 Slot Machine Gaming Facilities

middot1ton Jai Alai Ham1

P rce Jai Alai Fort 1e ____ ~

h Kennel Club Palm Beac

Dania I Summersport Jai Alai

Mardi Gras Racetrack Bet Miami

Gulfstream Park

Calder Tropical Park

J i Alai middot middot 1 Summer a M1am1

Flagler Greyhound

2008 October 01

21

GREYHOUND ASSOCIATIONS

Florida remains the leader in greyhound racing in the United States with 18 permitholders operating at 13 tracks throughout the state A total of 4479 performances including charity and scholarship performances were conducted during this past fiscal year a decrease of nine percent from the previous fiscal year

During Fiscal Year 20072008 handle wagered at live greyhound performances decreased by 12 percent Intertrack handle wagered on broadcasts of live Florida greyhound performances decreased by 12 percent Simulcast handle wagered on broadcasts of performances from outside the state decreased by 23 percent Intertrack simulcast handle wagered on broadcast of performances from outside the state increased by 12 percent Overall total handle decreased by 13 percent for the Florida greyhound industry

Total paid attendance decreased by 41 percent from the prior year The division reports only paid attendance and does not include free admissions or complimentary passes in its data Total greyhound revenue to the state decreased by 15 percent during Fiscal Year 20072008 The greyhound industry accounted for approximately 46 percent of Floridarsquos total revenue and 31 percent of total handle from pari-mutuel performances

Based on audits conducted by the division greyhound permitholders paid $29048989 in purses during Fiscal Year 20072008 which excludes stakes fees and sponsor contributions The races conducted during the past year by greyhound permitholders is shown in detail on the individual permitholder pages of this section

All of Floridarsquos greyhound permitholders actively sponsor greyhound adoption programs Many of the statersquos greyhound tracks provide for on-site adoption booths animal welfare funding advertising special events and public information Florida Statutes provide that greyhound permitholders receive credits applicable against taxes in an amount equal to the uncashed tickets remitted to the state in the prior fiscal year Each permitholder is required to pay an amount equal to 10 percent of the amount of the credit received to any bona fide organization which promotes or encourages greyhound adoptions During Fiscal Year 20072008 total contributions provided to greyhound adoption units amounted to $201949 which exceeded the minimum statutory requirement

Total Performances 4479 Total Paid Attendance 1006115

Total Racing Days 3514 Total Admission Tax $67344

Bet Miami Greyhounds Broward County

See Mardi Gras Racetrack and Gaming Centers contact information for detail

Meet Period 7012007 to 12312007 and 6012008 to 06302008 at Mardi Gras Racing Results Performances 140 Paid Attendance Racing Days 140 Total Admission Tax Purses Paid $1615540

0 $0

Daytona Beach Kennel Club Inc Volusia County

Website wwwdaytonagreyhoundcom Mailing Address P O Box 11470 Daytona Beach Florida 32120 Street Address 960 South Williamson Road Daytona Beach Florida 32114 Meet Period 7012007 to 6302008 Racing ResultsPerformances 410 Paid Attendance Racing Days 312 Total Admission Tax Purses Paid $1660136

Telephone 3862526484 Fax 3862524808

147081 $507

22

Website Mailing Address Street Address

Meet Period

Racing ResultsPerformances Racing Days Purses Paid

Derby Lane St Petersburg Kennel Club Inc

Pinellas County

wwwderbylanecom P O Box 22099 St Petersburg Florida 33742-2099 10490 Gandy Boulevard St Petersburg Florida 33702-2395

7012007 to 8182007 and 1012008 to 6302008

292 Paid Attendance 198 Total Admission Tax

$3344976

Telephone Fax

3446 $0

7278123235 7278123305

Website MailingStreet Address

Meet Period

Racing ResultsPerformances Racing Days Purses Paid

Ebro Dog Track Washington County Kennel Club Inc

Washington County

wwwebrogreyhoundparkcom 6558 Dog Track Road Ebro Florida 32437

7022007 to 12012007 and 152008 to 6302008

262 Paid Attendance 214 Total Admission Tax

$665281

Telephone Fax

32953 $5720

8502343943 8505354442

Website Mailing Address Street Address

Meet Period

Racing ResultsPerformances Racing Days Purses Paid

Flagler Greyhound Track West Flagler Associates Ltd

Dade County

wwwflaglerdogscom P O Box 350940 Miami Florida 33135-0940 401 NW 38th Court Miami Florida 33126

7012007 to 6302008

361 Paid Attendance 362 Total Admission Tax

$1934808

Telephone Fax

0 $0

3056493000 3056314525

Website Mailing Address Street Address Meet Period Racing Results Performances Racing Days Purses Paid

Jacksonville Kennel Club Inc Duval County

wwwjaxkennelcom P O Box 959 Orange Park Florida 32067-0959 1440 North McDuff Avenue Florida 32205 7012007 to 9032007 and 5282008 to 6302008 at Orange Park

115 Paid Attendance 86 Total Admission Tax

$1413236

Telephone Fax

26204 $0

9046460001 9046460420

Website Mailing Address Street Address

Meet Period

Racing Results Performances Racing Days Purses Paid

Jefferson County Kennel Club Inc Jefferson County

wwwjckcgreyhoundscom P O Box 400 Monticello Florida 32345 3079 North Jefferson Street Monticello Florida 32344

7022007 to 9082007 and 5282008 to 6302008

223 Paid Attendance 223 Total Admission Tax

$576563

Telephone Fax

27160 $2728

8509972561 8509973871

23

Website Mailing Address Street Address

Meet Period

Racing Results Performances Racing Days Purses Paid

Mardi Gras Racetrack and Gaming Center Hartman amp Tyner Inc

Broward County

wwwplaymardigrascom P O Box 2007 Hollywood Florida 33022 831 North Federal Highway Hallandale Beach Florida 33009

1012008 to 5312008

152 Paid Attendance 152 Total Admission Tax

$1597917

Telephone Fax

0 $0

9549243200 9549243143

Website MailingStreet Address Meet Period Racing Results Performances Racing Days Purses Paid

Melbourne Greyhound Park LLC Brevard County

wwwmelbournegreyhoundparkcom 1100 North Wickham Road Melbourne Florida 32935

12262007 to 4262008

107 Paid Attendance 71 Total Admission Tax

$422370

Telephone Fax

21157 $399

3212599800 3212593437

Website Mailing Address Street Address Meet Period Racing Results Performances Racing Days Purses Paid

Naples-Ft Myers Greyhound Track Bonita-Fort Myers Corporation

Lee County wwwnaplesfortmyersdogscom P O Box 2567 Bonita Springs Florida 34133-2567 10601 Bonita Beach Road SW Bonita Springs Florida 34135 7012007 to 6302008

410 Paid Attendance 326 Total Admission Tax

$2298746

Telephone Fax

255495 $37445

2399922411 2399479244

Website Mailing Address Street Address Meet Period Racing Results Performances Racing Days Purses Paid

Orange Park Kennel Club Inc Clay County

wwwjaxkennelcom P O Box 959 Orange Park Florida 32067-0959 455 Park Avenue Orange Park Florida 32073 12052007 to 3102008

112 Paid Attendance 84 Total Admission Tax

$1252565

Telephone Fax

24563 $0

9046460001 9046460420

Website MailingStreet Address Meet Period Racing Results Performances Racing Days Purses Paid

Palm Beach Kennel Club Investment Corporation of Palm Beach

Palm Beach County wwwpbkennelclubcom 1111 North Congress Avenue West Palm Beach Florida 33409-6317 7012007 to 6302008

466 Paid Attendance 363 Total Admission Tax

$4821349

Telephone Fax

220086 $12853

5616832222 5614711298

Website Mailing Address Street Address Meet Period Racing ResultsPerformances Racing Days Purses Paid

Pensacola Greyhound Track Inc Escambia County

wwwpensacolagreyhoundparkcom P O Box 12824 Pensacola Florida 32591-2824 951 Dog Track Road Pensacola Florida 32506-8236 7012007 to 6292008

212 Paid Attendance 165 Total Admission Tax

$725502

Telephone Fax

0 $0

8504558595 8504538883

24

Penn Sanford LLC dba Sanford-Orlando Kennel Club Seminole County

See SOKC LLCs contact information for detail Meet Period 7012007 to 6292008

Racing ResultsPerformances 217 Paid Attendance Racing Days 141 Total Admission Tax Purses Paid $784903

32228 $3867

SOKC LLC dba Sanford-Orlando Kennel Club Seminole County

Website wwwfloridagreyhoundracingcom Mailing Address P O Box 50280 Longwood Florida 32752 Street Address 301 Dog Track Road Longwood Florida 32750 Meet Period 11012007 to 5022008 Racing ResultsPerformances 229 Paid Attendance Racing Days 152 Total Admission Tax Purses Paid $838829

TelephoneFax

41031 $0

4078311600 4078313997

Sarasota Kennel Club Inc Sarasota County

Website wwwsarasotakennelclubcom MailingStreet Address 5400 Bradenton Road Sarasota Florida 34234 Meet Period 7022007 to 5032008 Racing ResultsPerformances 352 Paid Attendance Racing Days 219 Total Admission Tax Purses Paid $1399180

TelephoneFax

145858 $3692

9413557744 9413512207

St Johns Greyhound Park Bayard Raceways Inc

St Johns County Website wwwjaxkennelcom Mailing Address P O Box 959 Orange Park Florida 32067-0959 Street Address 6322 Racetrack Road Jacksonville Florida 32259 Meet Period 9052007 to 12032007 and 3122008 to 5262008 at Orange Park Racing ResultsPerformances 192 Paid Attendance Racing Days 143 Total Admission Tax Purses Paid $1900576

Telephone Fax

28853 $133

9046460001 9046460420

Tampa Greyhound Track Associated Outdoor Clubs Inc

Hillsborough County Website wwwtampadogscom Mailing Address P O Box 8096 Tampa Florida 33674-8096 Street Address 8300 North Nebraska Avenue Tampa Florida 33604 Meet Period 7012007 to 8192007 and (8202007 to 12312007 at Derby Lane) Racing ResultsPerformances 227 Paid Attendance Racing Days 163 Total Admission Tax Purses Paid $1796512

Telephone Fax

0 $0

8139324313 8139325048

25

JAI ALAI FRONTON ASSOCIATIONS

Florida was the first state in the nation to conduct jai alai performances with the first fronton being built in 1926 There are currently eight jai alai permitholders operating at six frontons throughout Florida In fact Florida is now the only state where jai alai games are conducted A total of 1094 regular performances including charity and scholarship performances were conducted during this past fiscal year a decrease of 20 percent from the previous fiscal year

During Fiscal Year 20072008 handle wagered at live jai alai performances decreased by 19 percent Intertrack handle wagered on broadcasts of live Florida jai alai performances decreased by 13 percent There are no longer any other states that conduct jai alai therefore there was no simulcast or intertrack simulcast handle Total handle declined by 16 percent for the Florida jai alai industry

Revenue to the state decreased by three percent during Fiscal Year 20072008 The jai alai industry accounted for approximately two percent of Floridarsquos total revenue and five percent of total handle from pari-mutuel performances Permitholders reported paying $7755267 in playersrsquo awards

Total paid attendance decreased by 52 percent from the prior year The division reports only paid attendance and does not include free admissions or complimentary passes in its data

Total Performances 1094 Total Paid Attendance 160960 Total Gaming Days 833 Total Admission Tax $0

Dania Jai Alai A Divison of the Aragon Group

A Boyd Gaming Company Broward County

Website wwwdania-jai-alaicom Mailing Address P O Box 96 Dania Beach Florida 33004 TelephoneStreet Address 301 East Dania Beach Boulevard Dania Beach Florida 33004 Fax Meet Period 12012007 to 6292008 Gaming ResultsPerformances 240 Paid Attendance 0 Racing Days 180 Total Admission Tax $0 Players Awards Paid $1751505

9549272841 9549209095

Ft Pierce Jai Alai Florida Gaming Centers Inc

St Lucie County Website wwwfla-gamingcom TelephoneMailingStreet Address 1750 South Kings Highway Ft Pierce Florida 34945-3099 Fax Meet Period 4042008 to 5312008 Miscellaneous Revenue to State $34919 (See Section 5509511(4) Florida Statutes for detail) Gaming ResultsPerformances 44 Paid Attendance 0 Racing Days 35 Total Admission Tax $0 Players Awards Paid $150000

7724647500 7724640099

Hamilton Jai Alai and Poker Richmond Entertainment Inc

Hamilton County Website wwwhamiltondownsjaialaicom TelephoneMailingStreet Address 6968 US Highway 129 South Jasper Florida 32052 Fax Meet Period 7012007 to 10252007 Gaming ResultsPerformances 100 Paid Attendance 9220 Racing Days 100 Total Admission Tax $0 Players Awards Paid $205191

3866380011 3866380033

26

Miami Jai Alai Florida Gaming Centers Inc

Dade County

Website wwwfla-gamingcom Telephone MailingStreet Address 3500 NW 37th Avenue Miami Florida 33142 Fax Meet Period 11012007 to 5072008

Gaming Results Performances 216 Paid Attendance 23568 Racing Days 162 Total Admission Tax $0 Players Awards Paid $1986750

3056336400 3056347013

Ocala Jai Alai Second Chance Jai Alai LLC

Marion County

Website wwwocalajaialaicom Mailing Address P O Box 580 Orange Lake Florida 32681 Telephone Street Address 4601 NW Highway 318 Reddick Florida 32686 Fax Meet Period 4032008 to 4302008 Miscellaneous Revenue to State $15733 (See Section 5509511(4) Florida Statutes for detail)

Gaming Results Performances 40 Paid Attendance 0 Racing Days 20 Total Admission Tax $0 Players Awards Paid $102869

3525912345 3525913402

Orlando-Seminole Jai Alai Florida Jai Alai Inc Seminole County

Website wwworlandojaialaicom Mailing Address P O Box 300107 Fern Park Florida 32730 Telephone Street Address 6405 South Highway 17-92 Fern Park Florida 32730 Fax Meet Period 1012008 to 3302008 Miscellaneous Revenue to State $44200 (See Section 5509511(4) Florida Statutes for detail)

Gaming Results Performances 81 Paid Attendance 18578 Racing Days 55 Total Admission Tax $0 Players Awards Paid $303775

4073396221 4078314689

Summer Jai Alai Dade County

See Miami Jai Alais contact information for detail Meet Period 7012007 to 10312007 and 5082008 to 6302008 at Miami Jai Alai

Gaming Results Performances 202 Paid Attendance 72605 Racing Days 152 Total Admission Tax $0 Players Awards Paid $1986750

Summersport Enterprises Ltd A Boyd Gaming Company

Broward County

See Dania Jai Alais contact information for detail Meet Period 7012007 to 11302007 at Dania Jai Alai

Gaming Results Performances 171 Paid Attendance 36989 Racing Days 129 Total Admission Tax $0 Players Awards Paid $1268427

27

THOROUGHBRED ASSOCIATIONS

Florida continues to be a premier thoroughbred racing state with four permitholders operating at three tracks located in Central and South Florida A total of 349 regular performances including charity and scholarship performances were conducted during this past fiscal year which reflects no change from the previous fiscal year

During Fiscal Year 20072008 handle on live thoroughbred performances decreased 23 percent and intertrack handle wagered increased eight percent Simulcast handle wagered on broadcasts of performances from outside the state decreased by 26 percent while intertrack simulcast handle increased by seven percent Overall total handle declined by six percent for the Florida thoroughbred industry

Total revenue to the state during Fiscal Year 20072008 decreased six percent from the prior year The thoroughbred industry accounted for approximately 46 percent of Floridarsquos total revenue and 58 percent of total handle from pari-mutuel performances

Total paid attendance decreased by 20 percent from the prior year The division reports only paid attendance and does not include free admissions or complimentary passes in its data

Total Performances 349 Total Paid Attendance 252673 Total Racing Days 352 Total Admission Tax $53505

Calder Race Course Inc Dade County

Website wwwcalderracecoursecom Mailing Address P O Box 1808 Miami Florida 33055-0808 Street Address 2101 NW 27th Avenue Miami Florida 33056

Meet Period 7012007 to 10142007 and 4252008 to 6302008 Racing ResultsPerformances 109 Paid Attendance Racing Days 109 Total Admission Tax Purses Paid $27295808

Telephone Fax

74495 $15588

3056251311 3056202569

Gulfstream Park Racing Association Inc Broward County

Website wwwcasinoatgulfstreamcomhomehtml MailingStreet Address 901 South Federal Highway Hallandale Beach Florida 33009 Meet Period 1032008 to 4202008 Racing ResultsPerformances 86 Paid Attendance Racing Days 89 Total Admission Tax Purses Paid $30309087

Telephone Fax

0 $0

9544547000 9544546479

Tampa Bay Downs Inc Hillsborough County

Website wwwtampabaydownscom Mailing Address P O Box 2007 Oldsmar Florida 34677 Street Address 11225 Race Track Road Tampa Florida 33626 Meet Period 12082007 to 5042008 Racing ResultsPerformances 94 Paid Attendance Racing Days 94 Total Admission Tax Purses Paid $15474950

Telephone Fax

139683 $30326

8138554401 8132611961

Tropical Park Inc Dade County

See Calders contact information for detail Meet Period 10152007 to 1022008 at Calder Race Course Racing ResultsPerformances 60 Paid Attendance Racing Days 60 Total Admission Tax Purses Paid $12330361

38495 $7591

28

29

HARNESS ASSOCIATIONS

Pompano Park is the only permitholder currently conducting harness horse racing performances in the State of Florida A total of 158 regular performances including charity and scholarship performances were conducted during this past fiscal year a decrease of nine percent from the previous fiscal year

During Fiscal Year 20072008 handle wagered at live harness performances decreased by 12 percent Intertrack handle wagered on broadcasts of live Florida harness performances decreased by 15 percent Simulcast handle wagered on broadcasts of performances from outside the state decreased by 13 percent while intertrack simulcast handle decreased by 13 percent Overall total handle decreased by 13 percent for the Florida harness industry

Total revenue to the state during Fiscal Year 20072008 decreased by nine percent from the prior year The harness industry accounted for approximately six percent of Floridarsquos total revenue and six percent of total handle from pari-mutuel performances

The division reports only paid attendance and does not include free admissions or complimentary passes in its data

Total Performances 158 Total Paid Attendance 0

Total Racing Days 158 Total Admission Tax $0

Isle Casino and Racing at Pompano Park PPI Inc

Broward County

Website wwwtheislepompanoparkcomhomephp Telephone 9549722000 MailingStreet Address 1800 SW Third Street Pompano Beach Florida 33069 Fax 9549780377 Meet Period 7012007 to 6302008

Racing ResultsPerformances 158 Paid Attendance 0 Racing Days 158 Total Admission Tax $0 Purses Paid $12739946

SUMMARY

PARI-MUTUEL INDUSTRY

During Fiscal Year 20072008 the total handle wagered for all classes exceeded $13 billion a decrease of nine percent from the prior fiscal year Total pari-mutuel performances including charity and scholarship performances conducted during Fiscal Year 20072008 decreased by 10 percent from the previous fiscal year

The state realized revenue from regular performances of approximately $25 million a decrease of seven percent from the prior fiscal year Of the $25 million collected greyhound permitholders accounted for 46 percent thoroughbreds for 46 percent harness for 6 percent and jai alai for 2 percent

Total paid attendance decreased 40 percent from the prior year The division reports only paid attendance and does not include free admission or complimentary passes in its data

HORSE RACING

Promotional Programs for Florida-Bred Horses

Florida breeder promotions and award programs are administered by private breeders and owners associations organized to promote ownership and breeding of race horses in the State of Florida Each association conducts its own campaign to enhance the horse breeding industry in the state and provides breeders and owners awards of up to 20 percent of announced gross purses The Florida Standardbred Breeders and Owners Association is funded by the breaks and uncashed tickets from live performances and one percent of the intertrack handle The Quarter Horse Breeders Association is funded by the breaks and the uncashed tickets from live races and one percent of the live and intertrack handle The Florida Thoroughbred Breeders and Ownersrsquo Association awards program is funded by 0955 percent of the live simulcast and intertrack handle as well as 3475 percent of the gross revenue from out-of-state wagers on Florida races

To date the Florida thoroughbred breeding industry has produced 45 national champions including Skip Away the 1998 North American Horse of the Year and Affirmed the last horse to have won the Triple Crown (1978) In 2005 Florida-bred ldquoAfleet Alexrdquo captured two-thirds of the Triple Crown winning the Preakness Stakes (G1) and Belmont Stakes (G1) The industry boasts 110 Florida-bred millionaires 19 classic winners (Kentucky Derby Preakness Stakes and Belmont Stakes) and 20 Breeders Cup Day champions

The Florida Thoroughbred Breedersrsquo and Ownersrsquo Association funds the Florida-bred Stakes Program which is implemented at Floridas thoroughbred racetracks In addition Florida-breds won 346 stakes races including 68 graded stakes and earned more than $41 million in stakes purses Florida-breds banked in excess of $194 million in total North American purse money Through a percentage of pari-mutuel handle Florida thoroughbred permitholders contributed $9542882 to the Florida Thoroughbred Breedersrsquo and Ownersrsquo Association during Fiscal Year 20072008 The FTBOA paid out $5941304 in Breedersrsquo Awards $567000 in Stallion Ownersrsquo Awards and $2112650 through the Florida-bred Stakes Program The Florida-bred Stakes Program includes ldquoThe Sunshine Millionsrdquo at Gulfstream Park ldquoThe Florida Millionrdquo at Calder Race CourseTropical Park ldquoFlorida Cup Dayrdquo at Tampa Bay Downs and additional funds for supplements to Florida-bred Preferred Stakes Races during the CalderTropical and Tampa Bay Downsrsquo meets

The Florida Standardbred Breeders and Owners Association a non-profit organization and the recognized representative of horsemen in the state of Florida is the designated association for the allocation and distribution of funds for Florida-bred Standardbred racing Promotional activities include providing breeder and stallion awards for eligible Florida-bred horses during Pompano Parks 20072008 meet as well as awards for Florida Breeders Stakes races A series of races and awards were also provided for two and three-year-old standardbreds to prepare for the winter meet at Pompano Park The total amount of funds collected and distributed to the Florida Standardbred horsemen throughout the year exceeded $1600000

Note Promotional program information is provided by respective Breeders and Owners Associations

30

UNIVERSITY OF FLORIDA COLLEGE OF VETERINARY MEDICINE RACING LABORATORY

The University of Florida College of Veterinary Medicine Racing Laboratory detects and identifies any drug medication stimulant depressant hypnotic local anesthetic or drug-masking agent prohibited in the blood urine or other bodily fluids of racing horses and greyhounds collected by the Division

During Fiscal Year 20072008 the laboratory received and processed 82763 samples that resulted in 537014 analyses The vigilant monitoring of samples by the laboratory serves to deter the illegal use of drugs in racing animals in Florida

Horse UrineBlood Greyhound Urine 1 Investigative Samples Received 18509 64254 3

2Samples Analyzed 18573 29320 3 Number of Analyses 293371 243643 7 Positives 102 46 NA

1 Quantity Not Sufficient For Testing (QNS) 34798 (542) 2 The Samples Analyzed number for horses is larger than the Samples Received number due to the carryover of samples received in June 2007 that are analyzed in July of the next fiscal year

DRUG POSITIVES FOR FISCAL YEAR 20072008

Types of Positives (ARCI Drug Class) Horse Greyhound Acepromazine Metabolite (3) 12 0 Acepromazine Metabolites (3) Butorphanol (3) 1 0 Albuterol (3) 2 0 Aminorex Levamisole Levamisole metabolite 0 1 Benzoylecgonine (1) 1 8 Butorphanol (3) 3 0 Caffeine (2)Theophylline (3) 2 0 Caffeine (2) Theophylline (3) Butorphanol (3) 1 0 Caffeine (2)Theophylline (3) Theobromine (4) 5 0 Cimetidine (5) 4 0 Clenbuterol (3) 9 0 Dimethyl Sulfoxide (5) 5 9 Gamma-Hydroxphenylbutazone (NA) 0 9 Gamma-Hydroxphenylbutazone (NA) Phenylbutazone (NA) Oxyphenbutazone (4) 0 3 Glycopyrrolate (3) 5 0 Ipratropium (3) 2 0 Lidocaine (2) 0 1 Lidocaine (2) 3-Hydroxylidocaine Monoethyl-glycinesylidine 1 0 Lidocaine (2) 3amp4-Hydroxylidocaine Monoethyl-glycinesylidine 0 1 Methocarbamol (4) 0 1 Methocarbamol (4) Guaifenesin (4) 2 0 Naproxen (4) 1 0 Oxilofrine 4 0 Pentoxifylline (4) 1 0 Phenylbutazone (NA)Oxyphenbutazone (4) 37 1 Procaine (3) 0 5 Ranitidine (5) 4 0 Theobromine (4) 0 7 TOTALS 102 46

Class (1) Drugs that have the highest potential to affect performance and have no generally accepted medical use in the racing animal

Class (2) Drugs that have a high potential to affect performance but less of a potential than drugs in Class I Class (3) Drugs that may or may not have generally accepted medical use in the racing animal but the pharmacology of which

suggests less potential to affect performance than drugs in Class 2

Class (4) Includes therapeutic medications that would be expected to have less potential to affect performance than those in Class 3 Class (5) Includes therapeutic medications for which concentration limits have been established by the racing jurisdictions as well as

certain miscellaneous agents and other medications as determined by the regulatory bodies

31

FIN

AN

CIA

L S

TATE

ME

NTS

DIVISION OF PARI-MUTUEL WAGERING SUMMARY OF STATE REVENUE FROM PARI-MUTUEL CARDROOM

AND SLOT ACTIVITIES FISCAL YEAR 20072008

State Revenue From Regular Performances Tax on Attendance $ 116982 Daily License Fees 3882120 Tax on Handle 19110317

State Revenue From Pari-Mutuel Performances $ 23109419

Other State Revenue Occupational Licenses $ 627372 Fingerprint Fees 281045 Escheated Tickets From Greyhound and Jai Alai (1) 1470310 Racing Scholarship Funds (1) 3303 PMW Trust Fund - Drug Fines 25975 Miscellaneous Revenue 104013 General Revenue Fund - Other Fines 36290

Other State Revenue $ 2548308

Total Pari-Mutuel State Revenue $ 25657727

State Revenue From Cardrooms Table Fees $ 875000 Gross Receipts(2) 9086385 Occupational Licenses 131741

Total State Revenue From Cardrooms $ 10093126

State Revenue From Slots CompulsiveAddictive Gambling Fee $ 750000 Facility License Fee 9000000 Slot Taxes(3)(4) 122891732 Fingerprint Fees 9678 Occupational Licenses 309920 Miscellaneous Revenue 4561 Miscellaneous Fines 60000

Total State Revenue From Slots $ 133025891

Total State Revenue Generated(5) $ 168776744

(1) Escheated tickets from greyhound racing and jai alai gaming and Racing Scholarship Funds are distributed to the Department of Education

(2) One-half of cardroom gross receipts is deposited into General Revenue (3) Slot taxes are distributed to the Department of Education (4) Pompano Park has requested a refund of $23 million for overpayment of Slot taxes for Fiscal

Year 20072008 Refund has been requested and will be processed by the Department of Education in Fiscal Year 20082009

(5) Total revenue and components thereof generated is on the accrual basis of accounting Total revenue and components thereof as as shown in the financial statements on page 34 is on the cash basis of accounting

32

DEPARTMENT OF BUSINESS amp PROFESSIONAL REGULATION DIVISION OF PARI-MUTUEL WAGERING

BALANCE SHEET SPECIAL REVENUE FUND

FOR FISCAL YEAR ENDED JUNE 30 2008

ASSETS2008 2007

Cash Cash with State Treasurer Investments at cost Accounts receivable Allowance for uncollectibles Interest receivable Due from state funds

$ 8782450 130253048 614648452 370224565

(47367) 3214765

11039242

$ 12865700222813082

2974720047251866437

(403691)75307163230584

TOTAL ASSETS $ 1138115155 $ 3472622875

LIABILITIES amp FUND EQUITY Liabilities Accounts payable Accrued salaries Due to other funds Due to other state agencies Due to general revenue Compensated Absences Deferred revenues

$ 31462691 5343391

19860800 6908508

72185753 352080

-

$ 2451476432118280

5007001118617783905919

130600-

Total Liabilities 136113223 152356440

Fund Equity Unreserved 1002001932 3320266435

Total Fund Equity 1002001932 3320266435

TOTAL LIABILITIES amp FUND EQUITY $ 1138115155 $ 3472622875

The financial statements and notes are for informational purposes only

33

DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION DIVISION OF PARI-MUTUEL WAGERING

STATEMENT OF REVENUES EXPENDITURES amp CHANGES IN FUND BALANCE - BUDGET amp ACTUAL SPECIAL REVENUE FUND

FOR FISCAL YEAR ENDED JUNE 30 2008

FINAL 2008 2007 BUDGET ACTUAL VARIANCE ACTUAL

REVENUES Fees Charges Commissions and Sales $ 1462968000 $ 1510423993 $ 47455993 $ 1848846680 Licenses and Permits 88230000 75755065 (12474935) 77772299 Taxes 14652040100 14709972807 57932707 7556712852 Fines Forfeits Judgments and Settlements 4117800 8773932 4656132 10192871 Interest and Dividends Net 53744700 60790502 7045802 96755032 Transfers In - - - 3230584 Miscellaneous Receipts 7506100 12204044 4697944 9178523

Total Revenues 16268606700 16377920343 109313643 9602688841

EXPENDITURES CURRENT OPERATING Salaries 579678900 533903674 45775226 463518647 Other Personal Services 184418800 168853792 15565008 178434171 Other Operating Expenditures 97523500 84325982 13197518 72283850 Operation of Motor Vehicles 5500000 4847937 652063 2585300 Risk Management 16085600 16085600 21327300 GampAState University System - - - 30000000 State Attorney-Slots 23188500 - 23188500 -Tax Collection Equalization 72500 - 72500 -PMW Lab Services 236000000 236000000 - 236000000 PMW Compliance System 29647600 29647600 - 28524598 TrDMSHR SVCSSTW Contract 5828400 - 5828400 5785000 Cardroom Tax Distribution 85500000 67702156 17797844 55541702 Compulsive Gambling Prevention 141337500 125960114 15377386 88470124 OPERATING CAPITAL OUTLAY 4283200 3877015 406185 2830286 Acquisition of Motor Vehicles 7885000 7885000 - 2870000 Assessment for Fingerprinting 65988000 29746050 36241950 38680327 Service Charge to General Revenue 370000000 293760648 76239352 334561292 Refunds 120000000 6209831 113790169 502671 Transfer to FDLE Slots Investigation 321759200 310000000 11759200 291580000 Transfers to Other Funds 17917534500 12439618141 5477916359 4975167341 Transfers to General Revenue 5340000000 4350000000 990000000 846632576

Total Expenditures 25552231200 18692337940 6859893260 7675295185

Excess (Deficiency) of Revenues Over (9283624500) (2314417597) 6969206903 1927393656 (Under) Expenditures

FUND BALANCE JULY 1 2007 - 3316419529 3316419529 1392872779

FUND BALANCE JUNE 30 2008 $ (9283624500) $ 1002001932 $ 10285626432 $ 3320266435 (1) (1)

(2) (1) Does not include budget of $ 45000000 for category 190000 Investments Actual expenditures for category 190000 were

closed into the investment account (2) An adjustment of $3846906 was made to the beginning fund balance due to adjustments made by the Department

of Financial Services The financial statements and notes are for informational purposes only

34

C

AR

DR

OO

M P

AR

I-MU

TUE

L A

ND

SLO

T S

TATU

TE M

ATR

IX

STATUTE TOPIC GREYHOUND JAI ALAI THOROUGHBRED HARNESS QUARTER HORSE

FEES

Daily License Fees On Live

On-track Handle

$80 per race 5500951(1)(a) $40 per game 5500951(1)(a) $100 per race 5500951(1)(a) $100 per race 5500951(1)(a) $100 per race 5500951(1)(a)

Daily License Fees On

Simulcast Handle

$80 per race but not to exceed $500 per day 5500951(1)(a)

$40 per game but not to exceed $500 per day 5500951(1)(a)

$100 per race but not to exceed $500 per day 5500951(1)(a)

$100 per race but not to exceed $500 per day 5500951(1)(a)

$100 per race but not to exceed $500 per day 5500951(1)(a)

Cardroom Table Fees

Annual fee for each facility is $1000 for each table to be operated at the cardroom 849086(5)(d)

Annual fee for each facility is $1000 for each table to be operated at the cardroom 849086(5)(d)

Annual fee for each facility is $1000 for each table to be operated at the cardroom 849086(5)(d)

Annual fee for each facility is $1000 for each table to be operated at the cardroom 849086(5)(d)

Annual fee for each facility is $1000 for each table to be operated at the cardroom 849086(5)(d)

TAXES

Tax On Admissions

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a)

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a)

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a)

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a)

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a)

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c)

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c)

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c)

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c)

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c)

15 of admission charge or 10 cents whichever is greater for entrance to the cardroom This tax only applies if a separate admission fee is charged for entry into the cardroom facility If a single admission fee is charged allowing entry to both or either the pari-mutuel facility and the cardroom facility the tax is payable only once and shall be payable pursuant to Chapter 550 849086(13)(b)

15 of admission charge or 10 cents whichever is greater for entrance to the cardroom This tax only applies if a separate admission fee is charged for entry into the cardroom facility If a single admission fee is charged allowing entry to both or either the pari-mutuel facility and the cardroom facility the tax is payable only once and shall be payable pursuant to Chapter 550 849086(13)(b)

15 of admission charge or 10 cents whichever is greater for entrance to the cardroom This tax only applies if a separate admission fee is charged for entry into the cardroom facility If a single admission fee is charged allowing entry to both or either the pari-mutuel facility and the cardroom facility the tax is payable only once and shall be payable pursuant to Chapter 550 849086(13)(b)

15 of admission charge or 10 cents whichever is greater for entrance to the cardroom This tax only applies if a separate admission fee is charged for entry into the cardroom facility If a single admission fee is charged allowing entry to both or either the pari-mutuel facility and the cardroom facility the tax is payable only once and shall be payable pursuant to Chapter 550 849086(13)(b)

15 of admission charge or 10 cents whichever is greater for entrance to the cardroom This tax only applies if a separate admission fee is charged for entry into the cardroom facility If a single admission fee is charged allowing entry to both or either the pari-mutuel facility and the cardroom facility the tax is payable only once and shall be payable pursuant to Chapter 550 849086(13)(b)

Tax On Cardroom Gross Receipts

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts 849086(13)(a)

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts 849086(13)(a)

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts 849086(13)(a)

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts 849086(13)(a)

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts 849086(13)(a)

This matrix represents a summary of 2007 Statutes Please refer to the cite noted by statutory topic for specific language governing pari-mutuel wagering

35

STATUTE TOPIC GREYHOUND JAI ALAI THOROUGHBRED HARNESS QUARTER HORSE

Tax On Live On-track Handle

55 of handle except for charity perfomances which is 76 of handle 5500951(3)(b)1

Effective July 1 2000 a permitholder may not be taxed at a higher rate than 2 5500951(3)(d)

05 of handle 55009515(2)(a) 05 of handle 55009512(2)(a) 1 of handle 5500951(3)(a)

Tax On Simulcast Handle

Allows permitholders to receive greyhound races from out-of-state and are subject to taxation under 5500951 and 55009511 5503551(4)

Allows permitholders to receive jai alai games from out-of-state and are subject to taxation under 5500951 and 55009511 5503551(4)

Allows permitholders to receive horse races from out-of-state and are subject to taxation under 5500951 55009512 and 55009515 5503551(3) through 5503551(3)(c)

Allows permitholders to receive horse races from out-of-state and are subject to taxation under 5500951 55009512 and 55009515 5503551(3) through 5503551(3)(c)

Allows permitholders to receive horse races from out-of-state and are subject to taxation under 5500951 55009512 and 55009515 5503551(3) through 5503551(3)(c)

Tax On Intertrack and Intertrack

Simulcast Handle

55 of intertack and intertrack simulcast handle except for the intertrack handle from charity performances at a guest track within the market area of the host the tax is 76

71 of intertrack and intertrack simulcast handle 5500951(3)(b)2 and 5500951(3)(c)1

2 of intertrack handle 5500951(3)(c)1

33 of intertrack handle 5500951(3)(c)1

2 of intertrack handle 5500951(3)(c)1

5500951(3)(b)1 and 5500951(3)(c)1

05 of intertrack and intertrack simulcast handle if the guest is located outside market area of host and within market area of thoroughbred track conducting a live meet 5500951(3)(c)1

39 of intertrack and intertrack simuclast handle for permitholders located in an area of the state where there are only 3 greyhound permitholders located in 3 contiguous counties 5500951(3)(c)2

39 of intertrack and intertrack simulcast handle for greyhound permitholders located in the same market area as specified in 550615(6) or (9) 5500951(3)(c)2

05 of intertrack and intertrack simulcast handle if the guest is located outside market area of host and within market area of thoroughbred track conducting a live meet 5500951(3)(c)1

33 of intertrack and intertrack simulcast handle if permitholder restricted from operating live on a year-round basis and tax paid on intertrack handle exceeds that paid during 9293 State Fiscal Year 55009511(3)(a)

61 of intertrack and intertrack simulcast handle for jai alai permitholders located in the market area as specified in 550615(6) or (9) until the tax paid on intertrack handle in the current state fiscal year exceeds that paid during 9293 State Fiscal Year then tax on handle is 23 5500951(3)(c)2

24 of intertrack simulcast handle 5500951(3)(c)1 and 55009515(5)

05 of intertrack and intertrack simulcast handle if host and guest are thoroughbred permitholders or if the guest is located outside market area of host and within market area of thoroughbred track conducting a live meet 5500951(3)(c)1

05 of intertrack simulcast handle if guest track is a thoroughbred track located more than 35 miles from host track 55009515(5)

15 of intertrack simulcast handle 5500951(3)(c)1

05 of intertrack and intertrack simulcast handle if the guest is located outside market area of host and within market area of thoroughbred track conducting a live meet 5500951(3)(c)1

24 of intertrack simulcast handle 5500951(3)(c)1 and 55009515(5)

05 of intertrack and intertrack simulcast handle if the guest is located outside market area of host and within market area of thoroughbred track conducting a live meet 5500951(3)(c)1

OUTS (ESCHEATS)

Live On-track Handle

Paid to the State of Florida 5501645(2) Paid to the State of Florida 5501645(2) Retained by permitholder 5502633(3) Paid to Florida Standardbred Breedersrsquo and Ownersrsquo Association (FSBOA) 55026165(1) and 5502633(2)(a)

Paid to Florida Quarter Horse Breedersrsquo and Owners Association (FQHBOA) 55026165(1) and 5502633(2)(b)

Escheats from Arabian races are paid to Florida Arabian Horse Racing Promotion Fund 5502633(2)(c)

This matrix represents a summary of 2007 Statutes Please refer to the cite noted by statutory topic for specific language governing pari-mutuel wagering

36

STATUTE TOPIC GREYHOUND JAI ALAI THOROUGHBRED HARNESS QUARTER HORSE

TAX CREDITS amp EXEMPTIONS

(excluding charity performances

unless otherwise

Tax exemption of $360000 per state fiscal year or $500000 for 3 permitholders that held a full live schedule in 1995 and closest to another state authorizing greyhound racing

A permitholder that has incurred tax on handle and admissions that exceeds its operating earnings is entitiled to credit the excess amount of taxes against its next ensuing meets 55009511(1)(b)

Permitholders are allowed a credit of up to 1 of the paid taxes for the previous taxable year The credit if taken is applied against taxes on live handle due for a taxable year under this section and

noted) 55009514(1) is paid directly to the Jockeys Guild by the permitholders 55009515(6)

Tax credit each state fiscal year equal to daily license fee on live races in previous state fiscal year 5500951(1)(a)

Allows each permitholder that cannot utilize the full amount of the tax exemption or daily license fee tax credit to transfer the unused portion to a greyhound permitholder acting as a host track for intertrack wagering 5500951(1)(b)

Tax credit each state fiscal year in an amount equal to the amount remitted in escheated tickets in prior state fiscal year 5501647

Tax credit each state fiscal year equal to 25 of amount remitted in escheated tickets in prior state fiscal year Funds equal to the tax credit shall be paid by the permitholder to the National Association of Jai Alai Frontons 5501646

$30000 per performance exemption if live handle during the preceding state fiscal year was less than $15 million This exemption applies to charity performances 55009511(2)(a)1

A permitholder conducting fewer than 100 performances in any calendar year shall pay to the state the same aggregate amount of daily license fees on live games admissions tax and tax on live handle as that paid during the most recent prior calendar year in which at least 100 live performances were conducted 55009511(4)

CHARITY PERFORMANCES

Maximum of 5 days 5500351(1)

Permitholders are allowed to conduct 1 additional day to be designated as ldquoGreyhound Adopt-A-Pet Day Proceeds are paid to bona fide organizations that promote the adoption of greyhounds 5501648(2)

Maximum of 5 days 5500351(1)

Permitholders are allowed to conduct 2 additional performances known as ldquoRetired Jai Alai Playersrsquo Charity Dayrdquo for a fund to benefit retired jai alai players 5500351(8)

Maximum of 5 days 5500351(1)

One additional scholarship day to tracks located in Hillsborough County for the benefit of Pasco-Hernando Community College 5500351(6)(a) and 5500351(6)(b)

Maximum of 5 days 5500351(1) Maximum of 5 days 5500351(1)

Permitholders shall pay from any source including charity performances not less than 10 of tax credit from escheated tickets to a bona fide greyhound adoption program 5501647

This matrix represents a summary of 2007 Statutes Please refer to the cite noted by statutory topic for specific language governing pari-mutuel wagering

37

STATUTE TOPIC STATUTE REFERENCE SUMMARY

FEES

Slot License Fee 551106(1)(a) FS Annual fee for each slot machine facility is $3 million paid with the initial license application and annuall thereafter on the anniversary date of the issuance of the initial license

Compulsive or Addictive Gambling Prevention Program Fee 551118(3) FS Annual fee for each slot machine facility is $250000 paid at the same time the annual

license fee is due and annual thereafter

TAXES

Tax on Slot Revenue 551106(2)(a) and 551006(3) FS

50 of slot machine revenues which is the total of all cash and property received by the slot machine licensee from the operation of slot machines less the amount of cash cash equivalents credits and prized paid to winners of slot machine gaming shall be remitted by 3 pm Wednesday for the preceeding week ending Sunday

FINES

Failure to Pay Slot Tax Fine 551106(4) FS Up to $10000 for each day tax payment is not remitted timely

Civil Fine 551107(11) FS The division may impose a civil fine of up to $5000 fpr each violation of this chapter or the rules of the division

False Statement Fine 551109(1) FS

Up to a $10000 fine or civil penalty for any person who knowingly makes or causes to be made or aids assists or procures another to make a false statement in any report disclosure application or any document required under Chapter 551 or any rule adopted under Chapter 551

Unauthorized Possession of Slot Machines Fine 551109(2) FS

Up to a $10000 administrative fine or civil penalty for any person who possesses a slot machine without the license required by Chapter 551 or who possesses a slot machine at any location other than at the slot machines licensees facility

PENALTIES

Slot Machine Licensee Civil Penalities 551117 FS Up to a $100000 civil penalty for each count or separate offense against the slot machine

licensee for violation of Chapter 551 or any rule adopted by the division

This matrix represents a summary of 2008 Statutes Please refer to the cite noted by statutory topic for specific language governing pari-mutuel wagering

38

  • Table of Contents 2007-2008pdf
  • Overview 2007-2008pdf
  • Division Overview 2007-2008 (2-4-09)pdf
    • THE DIVISION OF PARI-MUTUEL WAGERING
    • OFFICE OF AUDITING
    • OFFICE OF OPERATIONS
    • OFFICE OF REVENUE AND FINANCIAL ANALYSIS
      • Events Shaping 2007-2008pdf
        • Events Shaping the 20072008 RacingGaming Season in Florida
          • Fiscal Years Comparative Data 2007-2008pdf
            • Total Paid
            • Total
            • Pari-Mutuel
            • Handle
            • State Revenue
            • as a Percent
            • of Handle
              • PMW Graphs 2007-2008pdf
              • PMW Handle Statistics 20072008pdf
              • Guest Handle by Host 2007-2008pdf
              • Charity-scholarship 2007-2008pdf
                • RACING SCHOLARSHIP TRUST FUND
                • ABANDONED WINNING TICKETS
                  • Cardroom Statistics 2007-2008pdf
                    • Sheet1
                      • Cardroom Revenue 20072008pdf
                      • Slot Comparative Data 2007-2008 (12-15-08)pdf
                      • Slot Revenue Per Machine 0708pdf
                        • TOTAL LINE (3)
                          • Facilities Map with 21 cardrooms (As of 11-18-08)pdf
                          • Permitholder Contact amp Operating In 77th annual rpt (as of 12-24-08)pdf
                          • Promotional Programs for FL Horses 20072008docpdf
                          • Drug Positives Data 2007-2008pdf
                            • Sheet1
                              • State Revenue Summary 0708pdf
                                • 20062007
                                  • Financial Statements (Page 1) 20072008pdf
                                  • Financial Statements (Page 2) 20072008pdf
                                  • PMW Statute Matrix 2007-2008pdf
                                  • Slot Statute Matrix 2007-2008pdf
                                    • Sheet1
                                      • Events Shaping 2007-2008pdf
                                        • Events Shaping the 20072008 RacingGaming Season in Florida
                                          • Events Shaping 2007-2008pdf
                                            • Events Shaping the 20072008 RacingGaming Season in Florida
                                              • Division Overview 2007-2008 (2-23-09)pdf
                                                • THE DIVISION OF PARI-MUTUEL WAGERING
                                                • OFFICE OF AUDITING
                                                • OFFICE OF OPERATIONS
                                                • OFFICE OF REVENUE AND FINANCIAL ANALYSIS
Page 29: Florida Departmentof Busines Division of Pari-Mutuel ......jai alai games, and cardroom poker games. Additionally, slot machine gaming at pari-mutuel facilities is ... is intended

GREYHOUND ASSOCIATIONS

Florida remains the leader in greyhound racing in the United States with 18 permitholders operating at 13 tracks throughout the state A total of 4479 performances including charity and scholarship performances were conducted during this past fiscal year a decrease of nine percent from the previous fiscal year

During Fiscal Year 20072008 handle wagered at live greyhound performances decreased by 12 percent Intertrack handle wagered on broadcasts of live Florida greyhound performances decreased by 12 percent Simulcast handle wagered on broadcasts of performances from outside the state decreased by 23 percent Intertrack simulcast handle wagered on broadcast of performances from outside the state increased by 12 percent Overall total handle decreased by 13 percent for the Florida greyhound industry

Total paid attendance decreased by 41 percent from the prior year The division reports only paid attendance and does not include free admissions or complimentary passes in its data Total greyhound revenue to the state decreased by 15 percent during Fiscal Year 20072008 The greyhound industry accounted for approximately 46 percent of Floridarsquos total revenue and 31 percent of total handle from pari-mutuel performances

Based on audits conducted by the division greyhound permitholders paid $29048989 in purses during Fiscal Year 20072008 which excludes stakes fees and sponsor contributions The races conducted during the past year by greyhound permitholders is shown in detail on the individual permitholder pages of this section

All of Floridarsquos greyhound permitholders actively sponsor greyhound adoption programs Many of the statersquos greyhound tracks provide for on-site adoption booths animal welfare funding advertising special events and public information Florida Statutes provide that greyhound permitholders receive credits applicable against taxes in an amount equal to the uncashed tickets remitted to the state in the prior fiscal year Each permitholder is required to pay an amount equal to 10 percent of the amount of the credit received to any bona fide organization which promotes or encourages greyhound adoptions During Fiscal Year 20072008 total contributions provided to greyhound adoption units amounted to $201949 which exceeded the minimum statutory requirement

Total Performances 4479 Total Paid Attendance 1006115

Total Racing Days 3514 Total Admission Tax $67344

Bet Miami Greyhounds Broward County

See Mardi Gras Racetrack and Gaming Centers contact information for detail

Meet Period 7012007 to 12312007 and 6012008 to 06302008 at Mardi Gras Racing Results Performances 140 Paid Attendance Racing Days 140 Total Admission Tax Purses Paid $1615540

0 $0

Daytona Beach Kennel Club Inc Volusia County

Website wwwdaytonagreyhoundcom Mailing Address P O Box 11470 Daytona Beach Florida 32120 Street Address 960 South Williamson Road Daytona Beach Florida 32114 Meet Period 7012007 to 6302008 Racing ResultsPerformances 410 Paid Attendance Racing Days 312 Total Admission Tax Purses Paid $1660136

Telephone 3862526484 Fax 3862524808

147081 $507

22

Website Mailing Address Street Address

Meet Period

Racing ResultsPerformances Racing Days Purses Paid

Derby Lane St Petersburg Kennel Club Inc

Pinellas County

wwwderbylanecom P O Box 22099 St Petersburg Florida 33742-2099 10490 Gandy Boulevard St Petersburg Florida 33702-2395

7012007 to 8182007 and 1012008 to 6302008

292 Paid Attendance 198 Total Admission Tax

$3344976

Telephone Fax

3446 $0

7278123235 7278123305

Website MailingStreet Address

Meet Period

Racing ResultsPerformances Racing Days Purses Paid

Ebro Dog Track Washington County Kennel Club Inc

Washington County

wwwebrogreyhoundparkcom 6558 Dog Track Road Ebro Florida 32437

7022007 to 12012007 and 152008 to 6302008

262 Paid Attendance 214 Total Admission Tax

$665281

Telephone Fax

32953 $5720

8502343943 8505354442

Website Mailing Address Street Address

Meet Period

Racing ResultsPerformances Racing Days Purses Paid

Flagler Greyhound Track West Flagler Associates Ltd

Dade County

wwwflaglerdogscom P O Box 350940 Miami Florida 33135-0940 401 NW 38th Court Miami Florida 33126

7012007 to 6302008

361 Paid Attendance 362 Total Admission Tax

$1934808

Telephone Fax

0 $0

3056493000 3056314525

Website Mailing Address Street Address Meet Period Racing Results Performances Racing Days Purses Paid

Jacksonville Kennel Club Inc Duval County

wwwjaxkennelcom P O Box 959 Orange Park Florida 32067-0959 1440 North McDuff Avenue Florida 32205 7012007 to 9032007 and 5282008 to 6302008 at Orange Park

115 Paid Attendance 86 Total Admission Tax

$1413236

Telephone Fax

26204 $0

9046460001 9046460420

Website Mailing Address Street Address

Meet Period

Racing Results Performances Racing Days Purses Paid

Jefferson County Kennel Club Inc Jefferson County

wwwjckcgreyhoundscom P O Box 400 Monticello Florida 32345 3079 North Jefferson Street Monticello Florida 32344

7022007 to 9082007 and 5282008 to 6302008

223 Paid Attendance 223 Total Admission Tax

$576563

Telephone Fax

27160 $2728

8509972561 8509973871

23

Website Mailing Address Street Address

Meet Period

Racing Results Performances Racing Days Purses Paid

Mardi Gras Racetrack and Gaming Center Hartman amp Tyner Inc

Broward County

wwwplaymardigrascom P O Box 2007 Hollywood Florida 33022 831 North Federal Highway Hallandale Beach Florida 33009

1012008 to 5312008

152 Paid Attendance 152 Total Admission Tax

$1597917

Telephone Fax

0 $0

9549243200 9549243143

Website MailingStreet Address Meet Period Racing Results Performances Racing Days Purses Paid

Melbourne Greyhound Park LLC Brevard County

wwwmelbournegreyhoundparkcom 1100 North Wickham Road Melbourne Florida 32935

12262007 to 4262008

107 Paid Attendance 71 Total Admission Tax

$422370

Telephone Fax

21157 $399

3212599800 3212593437

Website Mailing Address Street Address Meet Period Racing Results Performances Racing Days Purses Paid

Naples-Ft Myers Greyhound Track Bonita-Fort Myers Corporation

Lee County wwwnaplesfortmyersdogscom P O Box 2567 Bonita Springs Florida 34133-2567 10601 Bonita Beach Road SW Bonita Springs Florida 34135 7012007 to 6302008

410 Paid Attendance 326 Total Admission Tax

$2298746

Telephone Fax

255495 $37445

2399922411 2399479244

Website Mailing Address Street Address Meet Period Racing Results Performances Racing Days Purses Paid

Orange Park Kennel Club Inc Clay County

wwwjaxkennelcom P O Box 959 Orange Park Florida 32067-0959 455 Park Avenue Orange Park Florida 32073 12052007 to 3102008

112 Paid Attendance 84 Total Admission Tax

$1252565

Telephone Fax

24563 $0

9046460001 9046460420

Website MailingStreet Address Meet Period Racing Results Performances Racing Days Purses Paid

Palm Beach Kennel Club Investment Corporation of Palm Beach

Palm Beach County wwwpbkennelclubcom 1111 North Congress Avenue West Palm Beach Florida 33409-6317 7012007 to 6302008

466 Paid Attendance 363 Total Admission Tax

$4821349

Telephone Fax

220086 $12853

5616832222 5614711298

Website Mailing Address Street Address Meet Period Racing ResultsPerformances Racing Days Purses Paid

Pensacola Greyhound Track Inc Escambia County

wwwpensacolagreyhoundparkcom P O Box 12824 Pensacola Florida 32591-2824 951 Dog Track Road Pensacola Florida 32506-8236 7012007 to 6292008

212 Paid Attendance 165 Total Admission Tax

$725502

Telephone Fax

0 $0

8504558595 8504538883

24

Penn Sanford LLC dba Sanford-Orlando Kennel Club Seminole County

See SOKC LLCs contact information for detail Meet Period 7012007 to 6292008

Racing ResultsPerformances 217 Paid Attendance Racing Days 141 Total Admission Tax Purses Paid $784903

32228 $3867

SOKC LLC dba Sanford-Orlando Kennel Club Seminole County

Website wwwfloridagreyhoundracingcom Mailing Address P O Box 50280 Longwood Florida 32752 Street Address 301 Dog Track Road Longwood Florida 32750 Meet Period 11012007 to 5022008 Racing ResultsPerformances 229 Paid Attendance Racing Days 152 Total Admission Tax Purses Paid $838829

TelephoneFax

41031 $0

4078311600 4078313997

Sarasota Kennel Club Inc Sarasota County

Website wwwsarasotakennelclubcom MailingStreet Address 5400 Bradenton Road Sarasota Florida 34234 Meet Period 7022007 to 5032008 Racing ResultsPerformances 352 Paid Attendance Racing Days 219 Total Admission Tax Purses Paid $1399180

TelephoneFax

145858 $3692

9413557744 9413512207

St Johns Greyhound Park Bayard Raceways Inc

St Johns County Website wwwjaxkennelcom Mailing Address P O Box 959 Orange Park Florida 32067-0959 Street Address 6322 Racetrack Road Jacksonville Florida 32259 Meet Period 9052007 to 12032007 and 3122008 to 5262008 at Orange Park Racing ResultsPerformances 192 Paid Attendance Racing Days 143 Total Admission Tax Purses Paid $1900576

Telephone Fax

28853 $133

9046460001 9046460420

Tampa Greyhound Track Associated Outdoor Clubs Inc

Hillsborough County Website wwwtampadogscom Mailing Address P O Box 8096 Tampa Florida 33674-8096 Street Address 8300 North Nebraska Avenue Tampa Florida 33604 Meet Period 7012007 to 8192007 and (8202007 to 12312007 at Derby Lane) Racing ResultsPerformances 227 Paid Attendance Racing Days 163 Total Admission Tax Purses Paid $1796512

Telephone Fax

0 $0

8139324313 8139325048

25

JAI ALAI FRONTON ASSOCIATIONS

Florida was the first state in the nation to conduct jai alai performances with the first fronton being built in 1926 There are currently eight jai alai permitholders operating at six frontons throughout Florida In fact Florida is now the only state where jai alai games are conducted A total of 1094 regular performances including charity and scholarship performances were conducted during this past fiscal year a decrease of 20 percent from the previous fiscal year

During Fiscal Year 20072008 handle wagered at live jai alai performances decreased by 19 percent Intertrack handle wagered on broadcasts of live Florida jai alai performances decreased by 13 percent There are no longer any other states that conduct jai alai therefore there was no simulcast or intertrack simulcast handle Total handle declined by 16 percent for the Florida jai alai industry

Revenue to the state decreased by three percent during Fiscal Year 20072008 The jai alai industry accounted for approximately two percent of Floridarsquos total revenue and five percent of total handle from pari-mutuel performances Permitholders reported paying $7755267 in playersrsquo awards

Total paid attendance decreased by 52 percent from the prior year The division reports only paid attendance and does not include free admissions or complimentary passes in its data

Total Performances 1094 Total Paid Attendance 160960 Total Gaming Days 833 Total Admission Tax $0

Dania Jai Alai A Divison of the Aragon Group

A Boyd Gaming Company Broward County

Website wwwdania-jai-alaicom Mailing Address P O Box 96 Dania Beach Florida 33004 TelephoneStreet Address 301 East Dania Beach Boulevard Dania Beach Florida 33004 Fax Meet Period 12012007 to 6292008 Gaming ResultsPerformances 240 Paid Attendance 0 Racing Days 180 Total Admission Tax $0 Players Awards Paid $1751505

9549272841 9549209095

Ft Pierce Jai Alai Florida Gaming Centers Inc

St Lucie County Website wwwfla-gamingcom TelephoneMailingStreet Address 1750 South Kings Highway Ft Pierce Florida 34945-3099 Fax Meet Period 4042008 to 5312008 Miscellaneous Revenue to State $34919 (See Section 5509511(4) Florida Statutes for detail) Gaming ResultsPerformances 44 Paid Attendance 0 Racing Days 35 Total Admission Tax $0 Players Awards Paid $150000

7724647500 7724640099

Hamilton Jai Alai and Poker Richmond Entertainment Inc

Hamilton County Website wwwhamiltondownsjaialaicom TelephoneMailingStreet Address 6968 US Highway 129 South Jasper Florida 32052 Fax Meet Period 7012007 to 10252007 Gaming ResultsPerformances 100 Paid Attendance 9220 Racing Days 100 Total Admission Tax $0 Players Awards Paid $205191

3866380011 3866380033

26

Miami Jai Alai Florida Gaming Centers Inc

Dade County

Website wwwfla-gamingcom Telephone MailingStreet Address 3500 NW 37th Avenue Miami Florida 33142 Fax Meet Period 11012007 to 5072008

Gaming Results Performances 216 Paid Attendance 23568 Racing Days 162 Total Admission Tax $0 Players Awards Paid $1986750

3056336400 3056347013

Ocala Jai Alai Second Chance Jai Alai LLC

Marion County

Website wwwocalajaialaicom Mailing Address P O Box 580 Orange Lake Florida 32681 Telephone Street Address 4601 NW Highway 318 Reddick Florida 32686 Fax Meet Period 4032008 to 4302008 Miscellaneous Revenue to State $15733 (See Section 5509511(4) Florida Statutes for detail)

Gaming Results Performances 40 Paid Attendance 0 Racing Days 20 Total Admission Tax $0 Players Awards Paid $102869

3525912345 3525913402

Orlando-Seminole Jai Alai Florida Jai Alai Inc Seminole County

Website wwworlandojaialaicom Mailing Address P O Box 300107 Fern Park Florida 32730 Telephone Street Address 6405 South Highway 17-92 Fern Park Florida 32730 Fax Meet Period 1012008 to 3302008 Miscellaneous Revenue to State $44200 (See Section 5509511(4) Florida Statutes for detail)

Gaming Results Performances 81 Paid Attendance 18578 Racing Days 55 Total Admission Tax $0 Players Awards Paid $303775

4073396221 4078314689

Summer Jai Alai Dade County

See Miami Jai Alais contact information for detail Meet Period 7012007 to 10312007 and 5082008 to 6302008 at Miami Jai Alai

Gaming Results Performances 202 Paid Attendance 72605 Racing Days 152 Total Admission Tax $0 Players Awards Paid $1986750

Summersport Enterprises Ltd A Boyd Gaming Company

Broward County

See Dania Jai Alais contact information for detail Meet Period 7012007 to 11302007 at Dania Jai Alai

Gaming Results Performances 171 Paid Attendance 36989 Racing Days 129 Total Admission Tax $0 Players Awards Paid $1268427

27

THOROUGHBRED ASSOCIATIONS

Florida continues to be a premier thoroughbred racing state with four permitholders operating at three tracks located in Central and South Florida A total of 349 regular performances including charity and scholarship performances were conducted during this past fiscal year which reflects no change from the previous fiscal year

During Fiscal Year 20072008 handle on live thoroughbred performances decreased 23 percent and intertrack handle wagered increased eight percent Simulcast handle wagered on broadcasts of performances from outside the state decreased by 26 percent while intertrack simulcast handle increased by seven percent Overall total handle declined by six percent for the Florida thoroughbred industry

Total revenue to the state during Fiscal Year 20072008 decreased six percent from the prior year The thoroughbred industry accounted for approximately 46 percent of Floridarsquos total revenue and 58 percent of total handle from pari-mutuel performances

Total paid attendance decreased by 20 percent from the prior year The division reports only paid attendance and does not include free admissions or complimentary passes in its data

Total Performances 349 Total Paid Attendance 252673 Total Racing Days 352 Total Admission Tax $53505

Calder Race Course Inc Dade County

Website wwwcalderracecoursecom Mailing Address P O Box 1808 Miami Florida 33055-0808 Street Address 2101 NW 27th Avenue Miami Florida 33056

Meet Period 7012007 to 10142007 and 4252008 to 6302008 Racing ResultsPerformances 109 Paid Attendance Racing Days 109 Total Admission Tax Purses Paid $27295808

Telephone Fax

74495 $15588

3056251311 3056202569

Gulfstream Park Racing Association Inc Broward County

Website wwwcasinoatgulfstreamcomhomehtml MailingStreet Address 901 South Federal Highway Hallandale Beach Florida 33009 Meet Period 1032008 to 4202008 Racing ResultsPerformances 86 Paid Attendance Racing Days 89 Total Admission Tax Purses Paid $30309087

Telephone Fax

0 $0

9544547000 9544546479

Tampa Bay Downs Inc Hillsborough County

Website wwwtampabaydownscom Mailing Address P O Box 2007 Oldsmar Florida 34677 Street Address 11225 Race Track Road Tampa Florida 33626 Meet Period 12082007 to 5042008 Racing ResultsPerformances 94 Paid Attendance Racing Days 94 Total Admission Tax Purses Paid $15474950

Telephone Fax

139683 $30326

8138554401 8132611961

Tropical Park Inc Dade County

See Calders contact information for detail Meet Period 10152007 to 1022008 at Calder Race Course Racing ResultsPerformances 60 Paid Attendance Racing Days 60 Total Admission Tax Purses Paid $12330361

38495 $7591

28

29

HARNESS ASSOCIATIONS

Pompano Park is the only permitholder currently conducting harness horse racing performances in the State of Florida A total of 158 regular performances including charity and scholarship performances were conducted during this past fiscal year a decrease of nine percent from the previous fiscal year

During Fiscal Year 20072008 handle wagered at live harness performances decreased by 12 percent Intertrack handle wagered on broadcasts of live Florida harness performances decreased by 15 percent Simulcast handle wagered on broadcasts of performances from outside the state decreased by 13 percent while intertrack simulcast handle decreased by 13 percent Overall total handle decreased by 13 percent for the Florida harness industry

Total revenue to the state during Fiscal Year 20072008 decreased by nine percent from the prior year The harness industry accounted for approximately six percent of Floridarsquos total revenue and six percent of total handle from pari-mutuel performances

The division reports only paid attendance and does not include free admissions or complimentary passes in its data

Total Performances 158 Total Paid Attendance 0

Total Racing Days 158 Total Admission Tax $0

Isle Casino and Racing at Pompano Park PPI Inc

Broward County

Website wwwtheislepompanoparkcomhomephp Telephone 9549722000 MailingStreet Address 1800 SW Third Street Pompano Beach Florida 33069 Fax 9549780377 Meet Period 7012007 to 6302008

Racing ResultsPerformances 158 Paid Attendance 0 Racing Days 158 Total Admission Tax $0 Purses Paid $12739946

SUMMARY

PARI-MUTUEL INDUSTRY

During Fiscal Year 20072008 the total handle wagered for all classes exceeded $13 billion a decrease of nine percent from the prior fiscal year Total pari-mutuel performances including charity and scholarship performances conducted during Fiscal Year 20072008 decreased by 10 percent from the previous fiscal year

The state realized revenue from regular performances of approximately $25 million a decrease of seven percent from the prior fiscal year Of the $25 million collected greyhound permitholders accounted for 46 percent thoroughbreds for 46 percent harness for 6 percent and jai alai for 2 percent

Total paid attendance decreased 40 percent from the prior year The division reports only paid attendance and does not include free admission or complimentary passes in its data

HORSE RACING

Promotional Programs for Florida-Bred Horses

Florida breeder promotions and award programs are administered by private breeders and owners associations organized to promote ownership and breeding of race horses in the State of Florida Each association conducts its own campaign to enhance the horse breeding industry in the state and provides breeders and owners awards of up to 20 percent of announced gross purses The Florida Standardbred Breeders and Owners Association is funded by the breaks and uncashed tickets from live performances and one percent of the intertrack handle The Quarter Horse Breeders Association is funded by the breaks and the uncashed tickets from live races and one percent of the live and intertrack handle The Florida Thoroughbred Breeders and Ownersrsquo Association awards program is funded by 0955 percent of the live simulcast and intertrack handle as well as 3475 percent of the gross revenue from out-of-state wagers on Florida races

To date the Florida thoroughbred breeding industry has produced 45 national champions including Skip Away the 1998 North American Horse of the Year and Affirmed the last horse to have won the Triple Crown (1978) In 2005 Florida-bred ldquoAfleet Alexrdquo captured two-thirds of the Triple Crown winning the Preakness Stakes (G1) and Belmont Stakes (G1) The industry boasts 110 Florida-bred millionaires 19 classic winners (Kentucky Derby Preakness Stakes and Belmont Stakes) and 20 Breeders Cup Day champions

The Florida Thoroughbred Breedersrsquo and Ownersrsquo Association funds the Florida-bred Stakes Program which is implemented at Floridas thoroughbred racetracks In addition Florida-breds won 346 stakes races including 68 graded stakes and earned more than $41 million in stakes purses Florida-breds banked in excess of $194 million in total North American purse money Through a percentage of pari-mutuel handle Florida thoroughbred permitholders contributed $9542882 to the Florida Thoroughbred Breedersrsquo and Ownersrsquo Association during Fiscal Year 20072008 The FTBOA paid out $5941304 in Breedersrsquo Awards $567000 in Stallion Ownersrsquo Awards and $2112650 through the Florida-bred Stakes Program The Florida-bred Stakes Program includes ldquoThe Sunshine Millionsrdquo at Gulfstream Park ldquoThe Florida Millionrdquo at Calder Race CourseTropical Park ldquoFlorida Cup Dayrdquo at Tampa Bay Downs and additional funds for supplements to Florida-bred Preferred Stakes Races during the CalderTropical and Tampa Bay Downsrsquo meets

The Florida Standardbred Breeders and Owners Association a non-profit organization and the recognized representative of horsemen in the state of Florida is the designated association for the allocation and distribution of funds for Florida-bred Standardbred racing Promotional activities include providing breeder and stallion awards for eligible Florida-bred horses during Pompano Parks 20072008 meet as well as awards for Florida Breeders Stakes races A series of races and awards were also provided for two and three-year-old standardbreds to prepare for the winter meet at Pompano Park The total amount of funds collected and distributed to the Florida Standardbred horsemen throughout the year exceeded $1600000

Note Promotional program information is provided by respective Breeders and Owners Associations

30

UNIVERSITY OF FLORIDA COLLEGE OF VETERINARY MEDICINE RACING LABORATORY

The University of Florida College of Veterinary Medicine Racing Laboratory detects and identifies any drug medication stimulant depressant hypnotic local anesthetic or drug-masking agent prohibited in the blood urine or other bodily fluids of racing horses and greyhounds collected by the Division

During Fiscal Year 20072008 the laboratory received and processed 82763 samples that resulted in 537014 analyses The vigilant monitoring of samples by the laboratory serves to deter the illegal use of drugs in racing animals in Florida

Horse UrineBlood Greyhound Urine 1 Investigative Samples Received 18509 64254 3

2Samples Analyzed 18573 29320 3 Number of Analyses 293371 243643 7 Positives 102 46 NA

1 Quantity Not Sufficient For Testing (QNS) 34798 (542) 2 The Samples Analyzed number for horses is larger than the Samples Received number due to the carryover of samples received in June 2007 that are analyzed in July of the next fiscal year

DRUG POSITIVES FOR FISCAL YEAR 20072008

Types of Positives (ARCI Drug Class) Horse Greyhound Acepromazine Metabolite (3) 12 0 Acepromazine Metabolites (3) Butorphanol (3) 1 0 Albuterol (3) 2 0 Aminorex Levamisole Levamisole metabolite 0 1 Benzoylecgonine (1) 1 8 Butorphanol (3) 3 0 Caffeine (2)Theophylline (3) 2 0 Caffeine (2) Theophylline (3) Butorphanol (3) 1 0 Caffeine (2)Theophylline (3) Theobromine (4) 5 0 Cimetidine (5) 4 0 Clenbuterol (3) 9 0 Dimethyl Sulfoxide (5) 5 9 Gamma-Hydroxphenylbutazone (NA) 0 9 Gamma-Hydroxphenylbutazone (NA) Phenylbutazone (NA) Oxyphenbutazone (4) 0 3 Glycopyrrolate (3) 5 0 Ipratropium (3) 2 0 Lidocaine (2) 0 1 Lidocaine (2) 3-Hydroxylidocaine Monoethyl-glycinesylidine 1 0 Lidocaine (2) 3amp4-Hydroxylidocaine Monoethyl-glycinesylidine 0 1 Methocarbamol (4) 0 1 Methocarbamol (4) Guaifenesin (4) 2 0 Naproxen (4) 1 0 Oxilofrine 4 0 Pentoxifylline (4) 1 0 Phenylbutazone (NA)Oxyphenbutazone (4) 37 1 Procaine (3) 0 5 Ranitidine (5) 4 0 Theobromine (4) 0 7 TOTALS 102 46

Class (1) Drugs that have the highest potential to affect performance and have no generally accepted medical use in the racing animal

Class (2) Drugs that have a high potential to affect performance but less of a potential than drugs in Class I Class (3) Drugs that may or may not have generally accepted medical use in the racing animal but the pharmacology of which

suggests less potential to affect performance than drugs in Class 2

Class (4) Includes therapeutic medications that would be expected to have less potential to affect performance than those in Class 3 Class (5) Includes therapeutic medications for which concentration limits have been established by the racing jurisdictions as well as

certain miscellaneous agents and other medications as determined by the regulatory bodies

31

FIN

AN

CIA

L S

TATE

ME

NTS

DIVISION OF PARI-MUTUEL WAGERING SUMMARY OF STATE REVENUE FROM PARI-MUTUEL CARDROOM

AND SLOT ACTIVITIES FISCAL YEAR 20072008

State Revenue From Regular Performances Tax on Attendance $ 116982 Daily License Fees 3882120 Tax on Handle 19110317

State Revenue From Pari-Mutuel Performances $ 23109419

Other State Revenue Occupational Licenses $ 627372 Fingerprint Fees 281045 Escheated Tickets From Greyhound and Jai Alai (1) 1470310 Racing Scholarship Funds (1) 3303 PMW Trust Fund - Drug Fines 25975 Miscellaneous Revenue 104013 General Revenue Fund - Other Fines 36290

Other State Revenue $ 2548308

Total Pari-Mutuel State Revenue $ 25657727

State Revenue From Cardrooms Table Fees $ 875000 Gross Receipts(2) 9086385 Occupational Licenses 131741

Total State Revenue From Cardrooms $ 10093126

State Revenue From Slots CompulsiveAddictive Gambling Fee $ 750000 Facility License Fee 9000000 Slot Taxes(3)(4) 122891732 Fingerprint Fees 9678 Occupational Licenses 309920 Miscellaneous Revenue 4561 Miscellaneous Fines 60000

Total State Revenue From Slots $ 133025891

Total State Revenue Generated(5) $ 168776744

(1) Escheated tickets from greyhound racing and jai alai gaming and Racing Scholarship Funds are distributed to the Department of Education

(2) One-half of cardroom gross receipts is deposited into General Revenue (3) Slot taxes are distributed to the Department of Education (4) Pompano Park has requested a refund of $23 million for overpayment of Slot taxes for Fiscal

Year 20072008 Refund has been requested and will be processed by the Department of Education in Fiscal Year 20082009

(5) Total revenue and components thereof generated is on the accrual basis of accounting Total revenue and components thereof as as shown in the financial statements on page 34 is on the cash basis of accounting

32

DEPARTMENT OF BUSINESS amp PROFESSIONAL REGULATION DIVISION OF PARI-MUTUEL WAGERING

BALANCE SHEET SPECIAL REVENUE FUND

FOR FISCAL YEAR ENDED JUNE 30 2008

ASSETS2008 2007

Cash Cash with State Treasurer Investments at cost Accounts receivable Allowance for uncollectibles Interest receivable Due from state funds

$ 8782450 130253048 614648452 370224565

(47367) 3214765

11039242

$ 12865700222813082

2974720047251866437

(403691)75307163230584

TOTAL ASSETS $ 1138115155 $ 3472622875

LIABILITIES amp FUND EQUITY Liabilities Accounts payable Accrued salaries Due to other funds Due to other state agencies Due to general revenue Compensated Absences Deferred revenues

$ 31462691 5343391

19860800 6908508

72185753 352080

-

$ 2451476432118280

5007001118617783905919

130600-

Total Liabilities 136113223 152356440

Fund Equity Unreserved 1002001932 3320266435

Total Fund Equity 1002001932 3320266435

TOTAL LIABILITIES amp FUND EQUITY $ 1138115155 $ 3472622875

The financial statements and notes are for informational purposes only

33

DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION DIVISION OF PARI-MUTUEL WAGERING

STATEMENT OF REVENUES EXPENDITURES amp CHANGES IN FUND BALANCE - BUDGET amp ACTUAL SPECIAL REVENUE FUND

FOR FISCAL YEAR ENDED JUNE 30 2008

FINAL 2008 2007 BUDGET ACTUAL VARIANCE ACTUAL

REVENUES Fees Charges Commissions and Sales $ 1462968000 $ 1510423993 $ 47455993 $ 1848846680 Licenses and Permits 88230000 75755065 (12474935) 77772299 Taxes 14652040100 14709972807 57932707 7556712852 Fines Forfeits Judgments and Settlements 4117800 8773932 4656132 10192871 Interest and Dividends Net 53744700 60790502 7045802 96755032 Transfers In - - - 3230584 Miscellaneous Receipts 7506100 12204044 4697944 9178523

Total Revenues 16268606700 16377920343 109313643 9602688841

EXPENDITURES CURRENT OPERATING Salaries 579678900 533903674 45775226 463518647 Other Personal Services 184418800 168853792 15565008 178434171 Other Operating Expenditures 97523500 84325982 13197518 72283850 Operation of Motor Vehicles 5500000 4847937 652063 2585300 Risk Management 16085600 16085600 21327300 GampAState University System - - - 30000000 State Attorney-Slots 23188500 - 23188500 -Tax Collection Equalization 72500 - 72500 -PMW Lab Services 236000000 236000000 - 236000000 PMW Compliance System 29647600 29647600 - 28524598 TrDMSHR SVCSSTW Contract 5828400 - 5828400 5785000 Cardroom Tax Distribution 85500000 67702156 17797844 55541702 Compulsive Gambling Prevention 141337500 125960114 15377386 88470124 OPERATING CAPITAL OUTLAY 4283200 3877015 406185 2830286 Acquisition of Motor Vehicles 7885000 7885000 - 2870000 Assessment for Fingerprinting 65988000 29746050 36241950 38680327 Service Charge to General Revenue 370000000 293760648 76239352 334561292 Refunds 120000000 6209831 113790169 502671 Transfer to FDLE Slots Investigation 321759200 310000000 11759200 291580000 Transfers to Other Funds 17917534500 12439618141 5477916359 4975167341 Transfers to General Revenue 5340000000 4350000000 990000000 846632576

Total Expenditures 25552231200 18692337940 6859893260 7675295185

Excess (Deficiency) of Revenues Over (9283624500) (2314417597) 6969206903 1927393656 (Under) Expenditures

FUND BALANCE JULY 1 2007 - 3316419529 3316419529 1392872779

FUND BALANCE JUNE 30 2008 $ (9283624500) $ 1002001932 $ 10285626432 $ 3320266435 (1) (1)

(2) (1) Does not include budget of $ 45000000 for category 190000 Investments Actual expenditures for category 190000 were

closed into the investment account (2) An adjustment of $3846906 was made to the beginning fund balance due to adjustments made by the Department

of Financial Services The financial statements and notes are for informational purposes only

34

C

AR

DR

OO

M P

AR

I-MU

TUE

L A

ND

SLO

T S

TATU

TE M

ATR

IX

STATUTE TOPIC GREYHOUND JAI ALAI THOROUGHBRED HARNESS QUARTER HORSE

FEES

Daily License Fees On Live

On-track Handle

$80 per race 5500951(1)(a) $40 per game 5500951(1)(a) $100 per race 5500951(1)(a) $100 per race 5500951(1)(a) $100 per race 5500951(1)(a)

Daily License Fees On

Simulcast Handle

$80 per race but not to exceed $500 per day 5500951(1)(a)

$40 per game but not to exceed $500 per day 5500951(1)(a)

$100 per race but not to exceed $500 per day 5500951(1)(a)

$100 per race but not to exceed $500 per day 5500951(1)(a)

$100 per race but not to exceed $500 per day 5500951(1)(a)

Cardroom Table Fees

Annual fee for each facility is $1000 for each table to be operated at the cardroom 849086(5)(d)

Annual fee for each facility is $1000 for each table to be operated at the cardroom 849086(5)(d)

Annual fee for each facility is $1000 for each table to be operated at the cardroom 849086(5)(d)

Annual fee for each facility is $1000 for each table to be operated at the cardroom 849086(5)(d)

Annual fee for each facility is $1000 for each table to be operated at the cardroom 849086(5)(d)

TAXES

Tax On Admissions

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a)

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a)

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a)

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a)

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a)

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c)

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c)

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c)

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c)

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c)

15 of admission charge or 10 cents whichever is greater for entrance to the cardroom This tax only applies if a separate admission fee is charged for entry into the cardroom facility If a single admission fee is charged allowing entry to both or either the pari-mutuel facility and the cardroom facility the tax is payable only once and shall be payable pursuant to Chapter 550 849086(13)(b)

15 of admission charge or 10 cents whichever is greater for entrance to the cardroom This tax only applies if a separate admission fee is charged for entry into the cardroom facility If a single admission fee is charged allowing entry to both or either the pari-mutuel facility and the cardroom facility the tax is payable only once and shall be payable pursuant to Chapter 550 849086(13)(b)

15 of admission charge or 10 cents whichever is greater for entrance to the cardroom This tax only applies if a separate admission fee is charged for entry into the cardroom facility If a single admission fee is charged allowing entry to both or either the pari-mutuel facility and the cardroom facility the tax is payable only once and shall be payable pursuant to Chapter 550 849086(13)(b)

15 of admission charge or 10 cents whichever is greater for entrance to the cardroom This tax only applies if a separate admission fee is charged for entry into the cardroom facility If a single admission fee is charged allowing entry to both or either the pari-mutuel facility and the cardroom facility the tax is payable only once and shall be payable pursuant to Chapter 550 849086(13)(b)

15 of admission charge or 10 cents whichever is greater for entrance to the cardroom This tax only applies if a separate admission fee is charged for entry into the cardroom facility If a single admission fee is charged allowing entry to both or either the pari-mutuel facility and the cardroom facility the tax is payable only once and shall be payable pursuant to Chapter 550 849086(13)(b)

Tax On Cardroom Gross Receipts

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts 849086(13)(a)

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts 849086(13)(a)

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts 849086(13)(a)

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts 849086(13)(a)

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts 849086(13)(a)

This matrix represents a summary of 2007 Statutes Please refer to the cite noted by statutory topic for specific language governing pari-mutuel wagering

35

STATUTE TOPIC GREYHOUND JAI ALAI THOROUGHBRED HARNESS QUARTER HORSE

Tax On Live On-track Handle

55 of handle except for charity perfomances which is 76 of handle 5500951(3)(b)1

Effective July 1 2000 a permitholder may not be taxed at a higher rate than 2 5500951(3)(d)

05 of handle 55009515(2)(a) 05 of handle 55009512(2)(a) 1 of handle 5500951(3)(a)

Tax On Simulcast Handle

Allows permitholders to receive greyhound races from out-of-state and are subject to taxation under 5500951 and 55009511 5503551(4)

Allows permitholders to receive jai alai games from out-of-state and are subject to taxation under 5500951 and 55009511 5503551(4)

Allows permitholders to receive horse races from out-of-state and are subject to taxation under 5500951 55009512 and 55009515 5503551(3) through 5503551(3)(c)

Allows permitholders to receive horse races from out-of-state and are subject to taxation under 5500951 55009512 and 55009515 5503551(3) through 5503551(3)(c)

Allows permitholders to receive horse races from out-of-state and are subject to taxation under 5500951 55009512 and 55009515 5503551(3) through 5503551(3)(c)

Tax On Intertrack and Intertrack

Simulcast Handle

55 of intertack and intertrack simulcast handle except for the intertrack handle from charity performances at a guest track within the market area of the host the tax is 76

71 of intertrack and intertrack simulcast handle 5500951(3)(b)2 and 5500951(3)(c)1

2 of intertrack handle 5500951(3)(c)1

33 of intertrack handle 5500951(3)(c)1

2 of intertrack handle 5500951(3)(c)1

5500951(3)(b)1 and 5500951(3)(c)1

05 of intertrack and intertrack simulcast handle if the guest is located outside market area of host and within market area of thoroughbred track conducting a live meet 5500951(3)(c)1

39 of intertrack and intertrack simuclast handle for permitholders located in an area of the state where there are only 3 greyhound permitholders located in 3 contiguous counties 5500951(3)(c)2

39 of intertrack and intertrack simulcast handle for greyhound permitholders located in the same market area as specified in 550615(6) or (9) 5500951(3)(c)2

05 of intertrack and intertrack simulcast handle if the guest is located outside market area of host and within market area of thoroughbred track conducting a live meet 5500951(3)(c)1

33 of intertrack and intertrack simulcast handle if permitholder restricted from operating live on a year-round basis and tax paid on intertrack handle exceeds that paid during 9293 State Fiscal Year 55009511(3)(a)

61 of intertrack and intertrack simulcast handle for jai alai permitholders located in the market area as specified in 550615(6) or (9) until the tax paid on intertrack handle in the current state fiscal year exceeds that paid during 9293 State Fiscal Year then tax on handle is 23 5500951(3)(c)2

24 of intertrack simulcast handle 5500951(3)(c)1 and 55009515(5)

05 of intertrack and intertrack simulcast handle if host and guest are thoroughbred permitholders or if the guest is located outside market area of host and within market area of thoroughbred track conducting a live meet 5500951(3)(c)1

05 of intertrack simulcast handle if guest track is a thoroughbred track located more than 35 miles from host track 55009515(5)

15 of intertrack simulcast handle 5500951(3)(c)1

05 of intertrack and intertrack simulcast handle if the guest is located outside market area of host and within market area of thoroughbred track conducting a live meet 5500951(3)(c)1

24 of intertrack simulcast handle 5500951(3)(c)1 and 55009515(5)

05 of intertrack and intertrack simulcast handle if the guest is located outside market area of host and within market area of thoroughbred track conducting a live meet 5500951(3)(c)1

OUTS (ESCHEATS)

Live On-track Handle

Paid to the State of Florida 5501645(2) Paid to the State of Florida 5501645(2) Retained by permitholder 5502633(3) Paid to Florida Standardbred Breedersrsquo and Ownersrsquo Association (FSBOA) 55026165(1) and 5502633(2)(a)

Paid to Florida Quarter Horse Breedersrsquo and Owners Association (FQHBOA) 55026165(1) and 5502633(2)(b)

Escheats from Arabian races are paid to Florida Arabian Horse Racing Promotion Fund 5502633(2)(c)

This matrix represents a summary of 2007 Statutes Please refer to the cite noted by statutory topic for specific language governing pari-mutuel wagering

36

STATUTE TOPIC GREYHOUND JAI ALAI THOROUGHBRED HARNESS QUARTER HORSE

TAX CREDITS amp EXEMPTIONS

(excluding charity performances

unless otherwise

Tax exemption of $360000 per state fiscal year or $500000 for 3 permitholders that held a full live schedule in 1995 and closest to another state authorizing greyhound racing

A permitholder that has incurred tax on handle and admissions that exceeds its operating earnings is entitiled to credit the excess amount of taxes against its next ensuing meets 55009511(1)(b)

Permitholders are allowed a credit of up to 1 of the paid taxes for the previous taxable year The credit if taken is applied against taxes on live handle due for a taxable year under this section and

noted) 55009514(1) is paid directly to the Jockeys Guild by the permitholders 55009515(6)

Tax credit each state fiscal year equal to daily license fee on live races in previous state fiscal year 5500951(1)(a)

Allows each permitholder that cannot utilize the full amount of the tax exemption or daily license fee tax credit to transfer the unused portion to a greyhound permitholder acting as a host track for intertrack wagering 5500951(1)(b)

Tax credit each state fiscal year in an amount equal to the amount remitted in escheated tickets in prior state fiscal year 5501647

Tax credit each state fiscal year equal to 25 of amount remitted in escheated tickets in prior state fiscal year Funds equal to the tax credit shall be paid by the permitholder to the National Association of Jai Alai Frontons 5501646

$30000 per performance exemption if live handle during the preceding state fiscal year was less than $15 million This exemption applies to charity performances 55009511(2)(a)1

A permitholder conducting fewer than 100 performances in any calendar year shall pay to the state the same aggregate amount of daily license fees on live games admissions tax and tax on live handle as that paid during the most recent prior calendar year in which at least 100 live performances were conducted 55009511(4)

CHARITY PERFORMANCES

Maximum of 5 days 5500351(1)

Permitholders are allowed to conduct 1 additional day to be designated as ldquoGreyhound Adopt-A-Pet Day Proceeds are paid to bona fide organizations that promote the adoption of greyhounds 5501648(2)

Maximum of 5 days 5500351(1)

Permitholders are allowed to conduct 2 additional performances known as ldquoRetired Jai Alai Playersrsquo Charity Dayrdquo for a fund to benefit retired jai alai players 5500351(8)

Maximum of 5 days 5500351(1)

One additional scholarship day to tracks located in Hillsborough County for the benefit of Pasco-Hernando Community College 5500351(6)(a) and 5500351(6)(b)

Maximum of 5 days 5500351(1) Maximum of 5 days 5500351(1)

Permitholders shall pay from any source including charity performances not less than 10 of tax credit from escheated tickets to a bona fide greyhound adoption program 5501647

This matrix represents a summary of 2007 Statutes Please refer to the cite noted by statutory topic for specific language governing pari-mutuel wagering

37

STATUTE TOPIC STATUTE REFERENCE SUMMARY

FEES

Slot License Fee 551106(1)(a) FS Annual fee for each slot machine facility is $3 million paid with the initial license application and annuall thereafter on the anniversary date of the issuance of the initial license

Compulsive or Addictive Gambling Prevention Program Fee 551118(3) FS Annual fee for each slot machine facility is $250000 paid at the same time the annual

license fee is due and annual thereafter

TAXES

Tax on Slot Revenue 551106(2)(a) and 551006(3) FS

50 of slot machine revenues which is the total of all cash and property received by the slot machine licensee from the operation of slot machines less the amount of cash cash equivalents credits and prized paid to winners of slot machine gaming shall be remitted by 3 pm Wednesday for the preceeding week ending Sunday

FINES

Failure to Pay Slot Tax Fine 551106(4) FS Up to $10000 for each day tax payment is not remitted timely

Civil Fine 551107(11) FS The division may impose a civil fine of up to $5000 fpr each violation of this chapter or the rules of the division

False Statement Fine 551109(1) FS

Up to a $10000 fine or civil penalty for any person who knowingly makes or causes to be made or aids assists or procures another to make a false statement in any report disclosure application or any document required under Chapter 551 or any rule adopted under Chapter 551

Unauthorized Possession of Slot Machines Fine 551109(2) FS

Up to a $10000 administrative fine or civil penalty for any person who possesses a slot machine without the license required by Chapter 551 or who possesses a slot machine at any location other than at the slot machines licensees facility

PENALTIES

Slot Machine Licensee Civil Penalities 551117 FS Up to a $100000 civil penalty for each count or separate offense against the slot machine

licensee for violation of Chapter 551 or any rule adopted by the division

This matrix represents a summary of 2008 Statutes Please refer to the cite noted by statutory topic for specific language governing pari-mutuel wagering

38

  • Table of Contents 2007-2008pdf
  • Overview 2007-2008pdf
  • Division Overview 2007-2008 (2-4-09)pdf
    • THE DIVISION OF PARI-MUTUEL WAGERING
    • OFFICE OF AUDITING
    • OFFICE OF OPERATIONS
    • OFFICE OF REVENUE AND FINANCIAL ANALYSIS
      • Events Shaping 2007-2008pdf
        • Events Shaping the 20072008 RacingGaming Season in Florida
          • Fiscal Years Comparative Data 2007-2008pdf
            • Total Paid
            • Total
            • Pari-Mutuel
            • Handle
            • State Revenue
            • as a Percent
            • of Handle
              • PMW Graphs 2007-2008pdf
              • PMW Handle Statistics 20072008pdf
              • Guest Handle by Host 2007-2008pdf
              • Charity-scholarship 2007-2008pdf
                • RACING SCHOLARSHIP TRUST FUND
                • ABANDONED WINNING TICKETS
                  • Cardroom Statistics 2007-2008pdf
                    • Sheet1
                      • Cardroom Revenue 20072008pdf
                      • Slot Comparative Data 2007-2008 (12-15-08)pdf
                      • Slot Revenue Per Machine 0708pdf
                        • TOTAL LINE (3)
                          • Facilities Map with 21 cardrooms (As of 11-18-08)pdf
                          • Permitholder Contact amp Operating In 77th annual rpt (as of 12-24-08)pdf
                          • Promotional Programs for FL Horses 20072008docpdf
                          • Drug Positives Data 2007-2008pdf
                            • Sheet1
                              • State Revenue Summary 0708pdf
                                • 20062007
                                  • Financial Statements (Page 1) 20072008pdf
                                  • Financial Statements (Page 2) 20072008pdf
                                  • PMW Statute Matrix 2007-2008pdf
                                  • Slot Statute Matrix 2007-2008pdf
                                    • Sheet1
                                      • Events Shaping 2007-2008pdf
                                        • Events Shaping the 20072008 RacingGaming Season in Florida
                                          • Events Shaping 2007-2008pdf
                                            • Events Shaping the 20072008 RacingGaming Season in Florida
                                              • Division Overview 2007-2008 (2-23-09)pdf
                                                • THE DIVISION OF PARI-MUTUEL WAGERING
                                                • OFFICE OF AUDITING
                                                • OFFICE OF OPERATIONS
                                                • OFFICE OF REVENUE AND FINANCIAL ANALYSIS
Page 30: Florida Departmentof Busines Division of Pari-Mutuel ......jai alai games, and cardroom poker games. Additionally, slot machine gaming at pari-mutuel facilities is ... is intended

Website Mailing Address Street Address

Meet Period

Racing ResultsPerformances Racing Days Purses Paid

Derby Lane St Petersburg Kennel Club Inc

Pinellas County

wwwderbylanecom P O Box 22099 St Petersburg Florida 33742-2099 10490 Gandy Boulevard St Petersburg Florida 33702-2395

7012007 to 8182007 and 1012008 to 6302008

292 Paid Attendance 198 Total Admission Tax

$3344976

Telephone Fax

3446 $0

7278123235 7278123305

Website MailingStreet Address

Meet Period

Racing ResultsPerformances Racing Days Purses Paid

Ebro Dog Track Washington County Kennel Club Inc

Washington County

wwwebrogreyhoundparkcom 6558 Dog Track Road Ebro Florida 32437

7022007 to 12012007 and 152008 to 6302008

262 Paid Attendance 214 Total Admission Tax

$665281

Telephone Fax

32953 $5720

8502343943 8505354442

Website Mailing Address Street Address

Meet Period

Racing ResultsPerformances Racing Days Purses Paid

Flagler Greyhound Track West Flagler Associates Ltd

Dade County

wwwflaglerdogscom P O Box 350940 Miami Florida 33135-0940 401 NW 38th Court Miami Florida 33126

7012007 to 6302008

361 Paid Attendance 362 Total Admission Tax

$1934808

Telephone Fax

0 $0

3056493000 3056314525

Website Mailing Address Street Address Meet Period Racing Results Performances Racing Days Purses Paid

Jacksonville Kennel Club Inc Duval County

wwwjaxkennelcom P O Box 959 Orange Park Florida 32067-0959 1440 North McDuff Avenue Florida 32205 7012007 to 9032007 and 5282008 to 6302008 at Orange Park

115 Paid Attendance 86 Total Admission Tax

$1413236

Telephone Fax

26204 $0

9046460001 9046460420

Website Mailing Address Street Address

Meet Period

Racing Results Performances Racing Days Purses Paid

Jefferson County Kennel Club Inc Jefferson County

wwwjckcgreyhoundscom P O Box 400 Monticello Florida 32345 3079 North Jefferson Street Monticello Florida 32344

7022007 to 9082007 and 5282008 to 6302008

223 Paid Attendance 223 Total Admission Tax

$576563

Telephone Fax

27160 $2728

8509972561 8509973871

23

Website Mailing Address Street Address

Meet Period

Racing Results Performances Racing Days Purses Paid

Mardi Gras Racetrack and Gaming Center Hartman amp Tyner Inc

Broward County

wwwplaymardigrascom P O Box 2007 Hollywood Florida 33022 831 North Federal Highway Hallandale Beach Florida 33009

1012008 to 5312008

152 Paid Attendance 152 Total Admission Tax

$1597917

Telephone Fax

0 $0

9549243200 9549243143

Website MailingStreet Address Meet Period Racing Results Performances Racing Days Purses Paid

Melbourne Greyhound Park LLC Brevard County

wwwmelbournegreyhoundparkcom 1100 North Wickham Road Melbourne Florida 32935

12262007 to 4262008

107 Paid Attendance 71 Total Admission Tax

$422370

Telephone Fax

21157 $399

3212599800 3212593437

Website Mailing Address Street Address Meet Period Racing Results Performances Racing Days Purses Paid

Naples-Ft Myers Greyhound Track Bonita-Fort Myers Corporation

Lee County wwwnaplesfortmyersdogscom P O Box 2567 Bonita Springs Florida 34133-2567 10601 Bonita Beach Road SW Bonita Springs Florida 34135 7012007 to 6302008

410 Paid Attendance 326 Total Admission Tax

$2298746

Telephone Fax

255495 $37445

2399922411 2399479244

Website Mailing Address Street Address Meet Period Racing Results Performances Racing Days Purses Paid

Orange Park Kennel Club Inc Clay County

wwwjaxkennelcom P O Box 959 Orange Park Florida 32067-0959 455 Park Avenue Orange Park Florida 32073 12052007 to 3102008

112 Paid Attendance 84 Total Admission Tax

$1252565

Telephone Fax

24563 $0

9046460001 9046460420

Website MailingStreet Address Meet Period Racing Results Performances Racing Days Purses Paid

Palm Beach Kennel Club Investment Corporation of Palm Beach

Palm Beach County wwwpbkennelclubcom 1111 North Congress Avenue West Palm Beach Florida 33409-6317 7012007 to 6302008

466 Paid Attendance 363 Total Admission Tax

$4821349

Telephone Fax

220086 $12853

5616832222 5614711298

Website Mailing Address Street Address Meet Period Racing ResultsPerformances Racing Days Purses Paid

Pensacola Greyhound Track Inc Escambia County

wwwpensacolagreyhoundparkcom P O Box 12824 Pensacola Florida 32591-2824 951 Dog Track Road Pensacola Florida 32506-8236 7012007 to 6292008

212 Paid Attendance 165 Total Admission Tax

$725502

Telephone Fax

0 $0

8504558595 8504538883

24

Penn Sanford LLC dba Sanford-Orlando Kennel Club Seminole County

See SOKC LLCs contact information for detail Meet Period 7012007 to 6292008

Racing ResultsPerformances 217 Paid Attendance Racing Days 141 Total Admission Tax Purses Paid $784903

32228 $3867

SOKC LLC dba Sanford-Orlando Kennel Club Seminole County

Website wwwfloridagreyhoundracingcom Mailing Address P O Box 50280 Longwood Florida 32752 Street Address 301 Dog Track Road Longwood Florida 32750 Meet Period 11012007 to 5022008 Racing ResultsPerformances 229 Paid Attendance Racing Days 152 Total Admission Tax Purses Paid $838829

TelephoneFax

41031 $0

4078311600 4078313997

Sarasota Kennel Club Inc Sarasota County

Website wwwsarasotakennelclubcom MailingStreet Address 5400 Bradenton Road Sarasota Florida 34234 Meet Period 7022007 to 5032008 Racing ResultsPerformances 352 Paid Attendance Racing Days 219 Total Admission Tax Purses Paid $1399180

TelephoneFax

145858 $3692

9413557744 9413512207

St Johns Greyhound Park Bayard Raceways Inc

St Johns County Website wwwjaxkennelcom Mailing Address P O Box 959 Orange Park Florida 32067-0959 Street Address 6322 Racetrack Road Jacksonville Florida 32259 Meet Period 9052007 to 12032007 and 3122008 to 5262008 at Orange Park Racing ResultsPerformances 192 Paid Attendance Racing Days 143 Total Admission Tax Purses Paid $1900576

Telephone Fax

28853 $133

9046460001 9046460420

Tampa Greyhound Track Associated Outdoor Clubs Inc

Hillsborough County Website wwwtampadogscom Mailing Address P O Box 8096 Tampa Florida 33674-8096 Street Address 8300 North Nebraska Avenue Tampa Florida 33604 Meet Period 7012007 to 8192007 and (8202007 to 12312007 at Derby Lane) Racing ResultsPerformances 227 Paid Attendance Racing Days 163 Total Admission Tax Purses Paid $1796512

Telephone Fax

0 $0

8139324313 8139325048

25

JAI ALAI FRONTON ASSOCIATIONS

Florida was the first state in the nation to conduct jai alai performances with the first fronton being built in 1926 There are currently eight jai alai permitholders operating at six frontons throughout Florida In fact Florida is now the only state where jai alai games are conducted A total of 1094 regular performances including charity and scholarship performances were conducted during this past fiscal year a decrease of 20 percent from the previous fiscal year

During Fiscal Year 20072008 handle wagered at live jai alai performances decreased by 19 percent Intertrack handle wagered on broadcasts of live Florida jai alai performances decreased by 13 percent There are no longer any other states that conduct jai alai therefore there was no simulcast or intertrack simulcast handle Total handle declined by 16 percent for the Florida jai alai industry

Revenue to the state decreased by three percent during Fiscal Year 20072008 The jai alai industry accounted for approximately two percent of Floridarsquos total revenue and five percent of total handle from pari-mutuel performances Permitholders reported paying $7755267 in playersrsquo awards

Total paid attendance decreased by 52 percent from the prior year The division reports only paid attendance and does not include free admissions or complimentary passes in its data

Total Performances 1094 Total Paid Attendance 160960 Total Gaming Days 833 Total Admission Tax $0

Dania Jai Alai A Divison of the Aragon Group

A Boyd Gaming Company Broward County

Website wwwdania-jai-alaicom Mailing Address P O Box 96 Dania Beach Florida 33004 TelephoneStreet Address 301 East Dania Beach Boulevard Dania Beach Florida 33004 Fax Meet Period 12012007 to 6292008 Gaming ResultsPerformances 240 Paid Attendance 0 Racing Days 180 Total Admission Tax $0 Players Awards Paid $1751505

9549272841 9549209095

Ft Pierce Jai Alai Florida Gaming Centers Inc

St Lucie County Website wwwfla-gamingcom TelephoneMailingStreet Address 1750 South Kings Highway Ft Pierce Florida 34945-3099 Fax Meet Period 4042008 to 5312008 Miscellaneous Revenue to State $34919 (See Section 5509511(4) Florida Statutes for detail) Gaming ResultsPerformances 44 Paid Attendance 0 Racing Days 35 Total Admission Tax $0 Players Awards Paid $150000

7724647500 7724640099

Hamilton Jai Alai and Poker Richmond Entertainment Inc

Hamilton County Website wwwhamiltondownsjaialaicom TelephoneMailingStreet Address 6968 US Highway 129 South Jasper Florida 32052 Fax Meet Period 7012007 to 10252007 Gaming ResultsPerformances 100 Paid Attendance 9220 Racing Days 100 Total Admission Tax $0 Players Awards Paid $205191

3866380011 3866380033

26

Miami Jai Alai Florida Gaming Centers Inc

Dade County

Website wwwfla-gamingcom Telephone MailingStreet Address 3500 NW 37th Avenue Miami Florida 33142 Fax Meet Period 11012007 to 5072008

Gaming Results Performances 216 Paid Attendance 23568 Racing Days 162 Total Admission Tax $0 Players Awards Paid $1986750

3056336400 3056347013

Ocala Jai Alai Second Chance Jai Alai LLC

Marion County

Website wwwocalajaialaicom Mailing Address P O Box 580 Orange Lake Florida 32681 Telephone Street Address 4601 NW Highway 318 Reddick Florida 32686 Fax Meet Period 4032008 to 4302008 Miscellaneous Revenue to State $15733 (See Section 5509511(4) Florida Statutes for detail)

Gaming Results Performances 40 Paid Attendance 0 Racing Days 20 Total Admission Tax $0 Players Awards Paid $102869

3525912345 3525913402

Orlando-Seminole Jai Alai Florida Jai Alai Inc Seminole County

Website wwworlandojaialaicom Mailing Address P O Box 300107 Fern Park Florida 32730 Telephone Street Address 6405 South Highway 17-92 Fern Park Florida 32730 Fax Meet Period 1012008 to 3302008 Miscellaneous Revenue to State $44200 (See Section 5509511(4) Florida Statutes for detail)

Gaming Results Performances 81 Paid Attendance 18578 Racing Days 55 Total Admission Tax $0 Players Awards Paid $303775

4073396221 4078314689

Summer Jai Alai Dade County

See Miami Jai Alais contact information for detail Meet Period 7012007 to 10312007 and 5082008 to 6302008 at Miami Jai Alai

Gaming Results Performances 202 Paid Attendance 72605 Racing Days 152 Total Admission Tax $0 Players Awards Paid $1986750

Summersport Enterprises Ltd A Boyd Gaming Company

Broward County

See Dania Jai Alais contact information for detail Meet Period 7012007 to 11302007 at Dania Jai Alai

Gaming Results Performances 171 Paid Attendance 36989 Racing Days 129 Total Admission Tax $0 Players Awards Paid $1268427

27

THOROUGHBRED ASSOCIATIONS

Florida continues to be a premier thoroughbred racing state with four permitholders operating at three tracks located in Central and South Florida A total of 349 regular performances including charity and scholarship performances were conducted during this past fiscal year which reflects no change from the previous fiscal year

During Fiscal Year 20072008 handle on live thoroughbred performances decreased 23 percent and intertrack handle wagered increased eight percent Simulcast handle wagered on broadcasts of performances from outside the state decreased by 26 percent while intertrack simulcast handle increased by seven percent Overall total handle declined by six percent for the Florida thoroughbred industry

Total revenue to the state during Fiscal Year 20072008 decreased six percent from the prior year The thoroughbred industry accounted for approximately 46 percent of Floridarsquos total revenue and 58 percent of total handle from pari-mutuel performances

Total paid attendance decreased by 20 percent from the prior year The division reports only paid attendance and does not include free admissions or complimentary passes in its data

Total Performances 349 Total Paid Attendance 252673 Total Racing Days 352 Total Admission Tax $53505

Calder Race Course Inc Dade County

Website wwwcalderracecoursecom Mailing Address P O Box 1808 Miami Florida 33055-0808 Street Address 2101 NW 27th Avenue Miami Florida 33056

Meet Period 7012007 to 10142007 and 4252008 to 6302008 Racing ResultsPerformances 109 Paid Attendance Racing Days 109 Total Admission Tax Purses Paid $27295808

Telephone Fax

74495 $15588

3056251311 3056202569

Gulfstream Park Racing Association Inc Broward County

Website wwwcasinoatgulfstreamcomhomehtml MailingStreet Address 901 South Federal Highway Hallandale Beach Florida 33009 Meet Period 1032008 to 4202008 Racing ResultsPerformances 86 Paid Attendance Racing Days 89 Total Admission Tax Purses Paid $30309087

Telephone Fax

0 $0

9544547000 9544546479

Tampa Bay Downs Inc Hillsborough County

Website wwwtampabaydownscom Mailing Address P O Box 2007 Oldsmar Florida 34677 Street Address 11225 Race Track Road Tampa Florida 33626 Meet Period 12082007 to 5042008 Racing ResultsPerformances 94 Paid Attendance Racing Days 94 Total Admission Tax Purses Paid $15474950

Telephone Fax

139683 $30326

8138554401 8132611961

Tropical Park Inc Dade County

See Calders contact information for detail Meet Period 10152007 to 1022008 at Calder Race Course Racing ResultsPerformances 60 Paid Attendance Racing Days 60 Total Admission Tax Purses Paid $12330361

38495 $7591

28

29

HARNESS ASSOCIATIONS

Pompano Park is the only permitholder currently conducting harness horse racing performances in the State of Florida A total of 158 regular performances including charity and scholarship performances were conducted during this past fiscal year a decrease of nine percent from the previous fiscal year

During Fiscal Year 20072008 handle wagered at live harness performances decreased by 12 percent Intertrack handle wagered on broadcasts of live Florida harness performances decreased by 15 percent Simulcast handle wagered on broadcasts of performances from outside the state decreased by 13 percent while intertrack simulcast handle decreased by 13 percent Overall total handle decreased by 13 percent for the Florida harness industry

Total revenue to the state during Fiscal Year 20072008 decreased by nine percent from the prior year The harness industry accounted for approximately six percent of Floridarsquos total revenue and six percent of total handle from pari-mutuel performances

The division reports only paid attendance and does not include free admissions or complimentary passes in its data

Total Performances 158 Total Paid Attendance 0

Total Racing Days 158 Total Admission Tax $0

Isle Casino and Racing at Pompano Park PPI Inc

Broward County

Website wwwtheislepompanoparkcomhomephp Telephone 9549722000 MailingStreet Address 1800 SW Third Street Pompano Beach Florida 33069 Fax 9549780377 Meet Period 7012007 to 6302008

Racing ResultsPerformances 158 Paid Attendance 0 Racing Days 158 Total Admission Tax $0 Purses Paid $12739946

SUMMARY

PARI-MUTUEL INDUSTRY

During Fiscal Year 20072008 the total handle wagered for all classes exceeded $13 billion a decrease of nine percent from the prior fiscal year Total pari-mutuel performances including charity and scholarship performances conducted during Fiscal Year 20072008 decreased by 10 percent from the previous fiscal year

The state realized revenue from regular performances of approximately $25 million a decrease of seven percent from the prior fiscal year Of the $25 million collected greyhound permitholders accounted for 46 percent thoroughbreds for 46 percent harness for 6 percent and jai alai for 2 percent

Total paid attendance decreased 40 percent from the prior year The division reports only paid attendance and does not include free admission or complimentary passes in its data

HORSE RACING

Promotional Programs for Florida-Bred Horses

Florida breeder promotions and award programs are administered by private breeders and owners associations organized to promote ownership and breeding of race horses in the State of Florida Each association conducts its own campaign to enhance the horse breeding industry in the state and provides breeders and owners awards of up to 20 percent of announced gross purses The Florida Standardbred Breeders and Owners Association is funded by the breaks and uncashed tickets from live performances and one percent of the intertrack handle The Quarter Horse Breeders Association is funded by the breaks and the uncashed tickets from live races and one percent of the live and intertrack handle The Florida Thoroughbred Breeders and Ownersrsquo Association awards program is funded by 0955 percent of the live simulcast and intertrack handle as well as 3475 percent of the gross revenue from out-of-state wagers on Florida races

To date the Florida thoroughbred breeding industry has produced 45 national champions including Skip Away the 1998 North American Horse of the Year and Affirmed the last horse to have won the Triple Crown (1978) In 2005 Florida-bred ldquoAfleet Alexrdquo captured two-thirds of the Triple Crown winning the Preakness Stakes (G1) and Belmont Stakes (G1) The industry boasts 110 Florida-bred millionaires 19 classic winners (Kentucky Derby Preakness Stakes and Belmont Stakes) and 20 Breeders Cup Day champions

The Florida Thoroughbred Breedersrsquo and Ownersrsquo Association funds the Florida-bred Stakes Program which is implemented at Floridas thoroughbred racetracks In addition Florida-breds won 346 stakes races including 68 graded stakes and earned more than $41 million in stakes purses Florida-breds banked in excess of $194 million in total North American purse money Through a percentage of pari-mutuel handle Florida thoroughbred permitholders contributed $9542882 to the Florida Thoroughbred Breedersrsquo and Ownersrsquo Association during Fiscal Year 20072008 The FTBOA paid out $5941304 in Breedersrsquo Awards $567000 in Stallion Ownersrsquo Awards and $2112650 through the Florida-bred Stakes Program The Florida-bred Stakes Program includes ldquoThe Sunshine Millionsrdquo at Gulfstream Park ldquoThe Florida Millionrdquo at Calder Race CourseTropical Park ldquoFlorida Cup Dayrdquo at Tampa Bay Downs and additional funds for supplements to Florida-bred Preferred Stakes Races during the CalderTropical and Tampa Bay Downsrsquo meets

The Florida Standardbred Breeders and Owners Association a non-profit organization and the recognized representative of horsemen in the state of Florida is the designated association for the allocation and distribution of funds for Florida-bred Standardbred racing Promotional activities include providing breeder and stallion awards for eligible Florida-bred horses during Pompano Parks 20072008 meet as well as awards for Florida Breeders Stakes races A series of races and awards were also provided for two and three-year-old standardbreds to prepare for the winter meet at Pompano Park The total amount of funds collected and distributed to the Florida Standardbred horsemen throughout the year exceeded $1600000

Note Promotional program information is provided by respective Breeders and Owners Associations

30

UNIVERSITY OF FLORIDA COLLEGE OF VETERINARY MEDICINE RACING LABORATORY

The University of Florida College of Veterinary Medicine Racing Laboratory detects and identifies any drug medication stimulant depressant hypnotic local anesthetic or drug-masking agent prohibited in the blood urine or other bodily fluids of racing horses and greyhounds collected by the Division

During Fiscal Year 20072008 the laboratory received and processed 82763 samples that resulted in 537014 analyses The vigilant monitoring of samples by the laboratory serves to deter the illegal use of drugs in racing animals in Florida

Horse UrineBlood Greyhound Urine 1 Investigative Samples Received 18509 64254 3

2Samples Analyzed 18573 29320 3 Number of Analyses 293371 243643 7 Positives 102 46 NA

1 Quantity Not Sufficient For Testing (QNS) 34798 (542) 2 The Samples Analyzed number for horses is larger than the Samples Received number due to the carryover of samples received in June 2007 that are analyzed in July of the next fiscal year

DRUG POSITIVES FOR FISCAL YEAR 20072008

Types of Positives (ARCI Drug Class) Horse Greyhound Acepromazine Metabolite (3) 12 0 Acepromazine Metabolites (3) Butorphanol (3) 1 0 Albuterol (3) 2 0 Aminorex Levamisole Levamisole metabolite 0 1 Benzoylecgonine (1) 1 8 Butorphanol (3) 3 0 Caffeine (2)Theophylline (3) 2 0 Caffeine (2) Theophylline (3) Butorphanol (3) 1 0 Caffeine (2)Theophylline (3) Theobromine (4) 5 0 Cimetidine (5) 4 0 Clenbuterol (3) 9 0 Dimethyl Sulfoxide (5) 5 9 Gamma-Hydroxphenylbutazone (NA) 0 9 Gamma-Hydroxphenylbutazone (NA) Phenylbutazone (NA) Oxyphenbutazone (4) 0 3 Glycopyrrolate (3) 5 0 Ipratropium (3) 2 0 Lidocaine (2) 0 1 Lidocaine (2) 3-Hydroxylidocaine Monoethyl-glycinesylidine 1 0 Lidocaine (2) 3amp4-Hydroxylidocaine Monoethyl-glycinesylidine 0 1 Methocarbamol (4) 0 1 Methocarbamol (4) Guaifenesin (4) 2 0 Naproxen (4) 1 0 Oxilofrine 4 0 Pentoxifylline (4) 1 0 Phenylbutazone (NA)Oxyphenbutazone (4) 37 1 Procaine (3) 0 5 Ranitidine (5) 4 0 Theobromine (4) 0 7 TOTALS 102 46

Class (1) Drugs that have the highest potential to affect performance and have no generally accepted medical use in the racing animal

Class (2) Drugs that have a high potential to affect performance but less of a potential than drugs in Class I Class (3) Drugs that may or may not have generally accepted medical use in the racing animal but the pharmacology of which

suggests less potential to affect performance than drugs in Class 2

Class (4) Includes therapeutic medications that would be expected to have less potential to affect performance than those in Class 3 Class (5) Includes therapeutic medications for which concentration limits have been established by the racing jurisdictions as well as

certain miscellaneous agents and other medications as determined by the regulatory bodies

31

FIN

AN

CIA

L S

TATE

ME

NTS

DIVISION OF PARI-MUTUEL WAGERING SUMMARY OF STATE REVENUE FROM PARI-MUTUEL CARDROOM

AND SLOT ACTIVITIES FISCAL YEAR 20072008

State Revenue From Regular Performances Tax on Attendance $ 116982 Daily License Fees 3882120 Tax on Handle 19110317

State Revenue From Pari-Mutuel Performances $ 23109419

Other State Revenue Occupational Licenses $ 627372 Fingerprint Fees 281045 Escheated Tickets From Greyhound and Jai Alai (1) 1470310 Racing Scholarship Funds (1) 3303 PMW Trust Fund - Drug Fines 25975 Miscellaneous Revenue 104013 General Revenue Fund - Other Fines 36290

Other State Revenue $ 2548308

Total Pari-Mutuel State Revenue $ 25657727

State Revenue From Cardrooms Table Fees $ 875000 Gross Receipts(2) 9086385 Occupational Licenses 131741

Total State Revenue From Cardrooms $ 10093126

State Revenue From Slots CompulsiveAddictive Gambling Fee $ 750000 Facility License Fee 9000000 Slot Taxes(3)(4) 122891732 Fingerprint Fees 9678 Occupational Licenses 309920 Miscellaneous Revenue 4561 Miscellaneous Fines 60000

Total State Revenue From Slots $ 133025891

Total State Revenue Generated(5) $ 168776744

(1) Escheated tickets from greyhound racing and jai alai gaming and Racing Scholarship Funds are distributed to the Department of Education

(2) One-half of cardroom gross receipts is deposited into General Revenue (3) Slot taxes are distributed to the Department of Education (4) Pompano Park has requested a refund of $23 million for overpayment of Slot taxes for Fiscal

Year 20072008 Refund has been requested and will be processed by the Department of Education in Fiscal Year 20082009

(5) Total revenue and components thereof generated is on the accrual basis of accounting Total revenue and components thereof as as shown in the financial statements on page 34 is on the cash basis of accounting

32

DEPARTMENT OF BUSINESS amp PROFESSIONAL REGULATION DIVISION OF PARI-MUTUEL WAGERING

BALANCE SHEET SPECIAL REVENUE FUND

FOR FISCAL YEAR ENDED JUNE 30 2008

ASSETS2008 2007

Cash Cash with State Treasurer Investments at cost Accounts receivable Allowance for uncollectibles Interest receivable Due from state funds

$ 8782450 130253048 614648452 370224565

(47367) 3214765

11039242

$ 12865700222813082

2974720047251866437

(403691)75307163230584

TOTAL ASSETS $ 1138115155 $ 3472622875

LIABILITIES amp FUND EQUITY Liabilities Accounts payable Accrued salaries Due to other funds Due to other state agencies Due to general revenue Compensated Absences Deferred revenues

$ 31462691 5343391

19860800 6908508

72185753 352080

-

$ 2451476432118280

5007001118617783905919

130600-

Total Liabilities 136113223 152356440

Fund Equity Unreserved 1002001932 3320266435

Total Fund Equity 1002001932 3320266435

TOTAL LIABILITIES amp FUND EQUITY $ 1138115155 $ 3472622875

The financial statements and notes are for informational purposes only

33

DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION DIVISION OF PARI-MUTUEL WAGERING

STATEMENT OF REVENUES EXPENDITURES amp CHANGES IN FUND BALANCE - BUDGET amp ACTUAL SPECIAL REVENUE FUND

FOR FISCAL YEAR ENDED JUNE 30 2008

FINAL 2008 2007 BUDGET ACTUAL VARIANCE ACTUAL

REVENUES Fees Charges Commissions and Sales $ 1462968000 $ 1510423993 $ 47455993 $ 1848846680 Licenses and Permits 88230000 75755065 (12474935) 77772299 Taxes 14652040100 14709972807 57932707 7556712852 Fines Forfeits Judgments and Settlements 4117800 8773932 4656132 10192871 Interest and Dividends Net 53744700 60790502 7045802 96755032 Transfers In - - - 3230584 Miscellaneous Receipts 7506100 12204044 4697944 9178523

Total Revenues 16268606700 16377920343 109313643 9602688841

EXPENDITURES CURRENT OPERATING Salaries 579678900 533903674 45775226 463518647 Other Personal Services 184418800 168853792 15565008 178434171 Other Operating Expenditures 97523500 84325982 13197518 72283850 Operation of Motor Vehicles 5500000 4847937 652063 2585300 Risk Management 16085600 16085600 21327300 GampAState University System - - - 30000000 State Attorney-Slots 23188500 - 23188500 -Tax Collection Equalization 72500 - 72500 -PMW Lab Services 236000000 236000000 - 236000000 PMW Compliance System 29647600 29647600 - 28524598 TrDMSHR SVCSSTW Contract 5828400 - 5828400 5785000 Cardroom Tax Distribution 85500000 67702156 17797844 55541702 Compulsive Gambling Prevention 141337500 125960114 15377386 88470124 OPERATING CAPITAL OUTLAY 4283200 3877015 406185 2830286 Acquisition of Motor Vehicles 7885000 7885000 - 2870000 Assessment for Fingerprinting 65988000 29746050 36241950 38680327 Service Charge to General Revenue 370000000 293760648 76239352 334561292 Refunds 120000000 6209831 113790169 502671 Transfer to FDLE Slots Investigation 321759200 310000000 11759200 291580000 Transfers to Other Funds 17917534500 12439618141 5477916359 4975167341 Transfers to General Revenue 5340000000 4350000000 990000000 846632576

Total Expenditures 25552231200 18692337940 6859893260 7675295185

Excess (Deficiency) of Revenues Over (9283624500) (2314417597) 6969206903 1927393656 (Under) Expenditures

FUND BALANCE JULY 1 2007 - 3316419529 3316419529 1392872779

FUND BALANCE JUNE 30 2008 $ (9283624500) $ 1002001932 $ 10285626432 $ 3320266435 (1) (1)

(2) (1) Does not include budget of $ 45000000 for category 190000 Investments Actual expenditures for category 190000 were

closed into the investment account (2) An adjustment of $3846906 was made to the beginning fund balance due to adjustments made by the Department

of Financial Services The financial statements and notes are for informational purposes only

34

C

AR

DR

OO

M P

AR

I-MU

TUE

L A

ND

SLO

T S

TATU

TE M

ATR

IX

STATUTE TOPIC GREYHOUND JAI ALAI THOROUGHBRED HARNESS QUARTER HORSE

FEES

Daily License Fees On Live

On-track Handle

$80 per race 5500951(1)(a) $40 per game 5500951(1)(a) $100 per race 5500951(1)(a) $100 per race 5500951(1)(a) $100 per race 5500951(1)(a)

Daily License Fees On

Simulcast Handle

$80 per race but not to exceed $500 per day 5500951(1)(a)

$40 per game but not to exceed $500 per day 5500951(1)(a)

$100 per race but not to exceed $500 per day 5500951(1)(a)

$100 per race but not to exceed $500 per day 5500951(1)(a)

$100 per race but not to exceed $500 per day 5500951(1)(a)

Cardroom Table Fees

Annual fee for each facility is $1000 for each table to be operated at the cardroom 849086(5)(d)

Annual fee for each facility is $1000 for each table to be operated at the cardroom 849086(5)(d)

Annual fee for each facility is $1000 for each table to be operated at the cardroom 849086(5)(d)

Annual fee for each facility is $1000 for each table to be operated at the cardroom 849086(5)(d)

Annual fee for each facility is $1000 for each table to be operated at the cardroom 849086(5)(d)

TAXES

Tax On Admissions

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a)

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a)

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a)

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a)

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a)

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c)

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c)

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c)

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c)

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c)

15 of admission charge or 10 cents whichever is greater for entrance to the cardroom This tax only applies if a separate admission fee is charged for entry into the cardroom facility If a single admission fee is charged allowing entry to both or either the pari-mutuel facility and the cardroom facility the tax is payable only once and shall be payable pursuant to Chapter 550 849086(13)(b)

15 of admission charge or 10 cents whichever is greater for entrance to the cardroom This tax only applies if a separate admission fee is charged for entry into the cardroom facility If a single admission fee is charged allowing entry to both or either the pari-mutuel facility and the cardroom facility the tax is payable only once and shall be payable pursuant to Chapter 550 849086(13)(b)

15 of admission charge or 10 cents whichever is greater for entrance to the cardroom This tax only applies if a separate admission fee is charged for entry into the cardroom facility If a single admission fee is charged allowing entry to both or either the pari-mutuel facility and the cardroom facility the tax is payable only once and shall be payable pursuant to Chapter 550 849086(13)(b)

15 of admission charge or 10 cents whichever is greater for entrance to the cardroom This tax only applies if a separate admission fee is charged for entry into the cardroom facility If a single admission fee is charged allowing entry to both or either the pari-mutuel facility and the cardroom facility the tax is payable only once and shall be payable pursuant to Chapter 550 849086(13)(b)

15 of admission charge or 10 cents whichever is greater for entrance to the cardroom This tax only applies if a separate admission fee is charged for entry into the cardroom facility If a single admission fee is charged allowing entry to both or either the pari-mutuel facility and the cardroom facility the tax is payable only once and shall be payable pursuant to Chapter 550 849086(13)(b)

Tax On Cardroom Gross Receipts

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts 849086(13)(a)

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts 849086(13)(a)

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts 849086(13)(a)

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts 849086(13)(a)

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts 849086(13)(a)

This matrix represents a summary of 2007 Statutes Please refer to the cite noted by statutory topic for specific language governing pari-mutuel wagering

35

STATUTE TOPIC GREYHOUND JAI ALAI THOROUGHBRED HARNESS QUARTER HORSE

Tax On Live On-track Handle

55 of handle except for charity perfomances which is 76 of handle 5500951(3)(b)1

Effective July 1 2000 a permitholder may not be taxed at a higher rate than 2 5500951(3)(d)

05 of handle 55009515(2)(a) 05 of handle 55009512(2)(a) 1 of handle 5500951(3)(a)

Tax On Simulcast Handle

Allows permitholders to receive greyhound races from out-of-state and are subject to taxation under 5500951 and 55009511 5503551(4)

Allows permitholders to receive jai alai games from out-of-state and are subject to taxation under 5500951 and 55009511 5503551(4)

Allows permitholders to receive horse races from out-of-state and are subject to taxation under 5500951 55009512 and 55009515 5503551(3) through 5503551(3)(c)

Allows permitholders to receive horse races from out-of-state and are subject to taxation under 5500951 55009512 and 55009515 5503551(3) through 5503551(3)(c)

Allows permitholders to receive horse races from out-of-state and are subject to taxation under 5500951 55009512 and 55009515 5503551(3) through 5503551(3)(c)

Tax On Intertrack and Intertrack

Simulcast Handle

55 of intertack and intertrack simulcast handle except for the intertrack handle from charity performances at a guest track within the market area of the host the tax is 76

71 of intertrack and intertrack simulcast handle 5500951(3)(b)2 and 5500951(3)(c)1

2 of intertrack handle 5500951(3)(c)1

33 of intertrack handle 5500951(3)(c)1

2 of intertrack handle 5500951(3)(c)1

5500951(3)(b)1 and 5500951(3)(c)1

05 of intertrack and intertrack simulcast handle if the guest is located outside market area of host and within market area of thoroughbred track conducting a live meet 5500951(3)(c)1

39 of intertrack and intertrack simuclast handle for permitholders located in an area of the state where there are only 3 greyhound permitholders located in 3 contiguous counties 5500951(3)(c)2

39 of intertrack and intertrack simulcast handle for greyhound permitholders located in the same market area as specified in 550615(6) or (9) 5500951(3)(c)2

05 of intertrack and intertrack simulcast handle if the guest is located outside market area of host and within market area of thoroughbred track conducting a live meet 5500951(3)(c)1

33 of intertrack and intertrack simulcast handle if permitholder restricted from operating live on a year-round basis and tax paid on intertrack handle exceeds that paid during 9293 State Fiscal Year 55009511(3)(a)

61 of intertrack and intertrack simulcast handle for jai alai permitholders located in the market area as specified in 550615(6) or (9) until the tax paid on intertrack handle in the current state fiscal year exceeds that paid during 9293 State Fiscal Year then tax on handle is 23 5500951(3)(c)2

24 of intertrack simulcast handle 5500951(3)(c)1 and 55009515(5)

05 of intertrack and intertrack simulcast handle if host and guest are thoroughbred permitholders or if the guest is located outside market area of host and within market area of thoroughbred track conducting a live meet 5500951(3)(c)1

05 of intertrack simulcast handle if guest track is a thoroughbred track located more than 35 miles from host track 55009515(5)

15 of intertrack simulcast handle 5500951(3)(c)1

05 of intertrack and intertrack simulcast handle if the guest is located outside market area of host and within market area of thoroughbred track conducting a live meet 5500951(3)(c)1

24 of intertrack simulcast handle 5500951(3)(c)1 and 55009515(5)

05 of intertrack and intertrack simulcast handle if the guest is located outside market area of host and within market area of thoroughbred track conducting a live meet 5500951(3)(c)1

OUTS (ESCHEATS)

Live On-track Handle

Paid to the State of Florida 5501645(2) Paid to the State of Florida 5501645(2) Retained by permitholder 5502633(3) Paid to Florida Standardbred Breedersrsquo and Ownersrsquo Association (FSBOA) 55026165(1) and 5502633(2)(a)

Paid to Florida Quarter Horse Breedersrsquo and Owners Association (FQHBOA) 55026165(1) and 5502633(2)(b)

Escheats from Arabian races are paid to Florida Arabian Horse Racing Promotion Fund 5502633(2)(c)

This matrix represents a summary of 2007 Statutes Please refer to the cite noted by statutory topic for specific language governing pari-mutuel wagering

36

STATUTE TOPIC GREYHOUND JAI ALAI THOROUGHBRED HARNESS QUARTER HORSE

TAX CREDITS amp EXEMPTIONS

(excluding charity performances

unless otherwise

Tax exemption of $360000 per state fiscal year or $500000 for 3 permitholders that held a full live schedule in 1995 and closest to another state authorizing greyhound racing

A permitholder that has incurred tax on handle and admissions that exceeds its operating earnings is entitiled to credit the excess amount of taxes against its next ensuing meets 55009511(1)(b)

Permitholders are allowed a credit of up to 1 of the paid taxes for the previous taxable year The credit if taken is applied against taxes on live handle due for a taxable year under this section and

noted) 55009514(1) is paid directly to the Jockeys Guild by the permitholders 55009515(6)

Tax credit each state fiscal year equal to daily license fee on live races in previous state fiscal year 5500951(1)(a)

Allows each permitholder that cannot utilize the full amount of the tax exemption or daily license fee tax credit to transfer the unused portion to a greyhound permitholder acting as a host track for intertrack wagering 5500951(1)(b)

Tax credit each state fiscal year in an amount equal to the amount remitted in escheated tickets in prior state fiscal year 5501647

Tax credit each state fiscal year equal to 25 of amount remitted in escheated tickets in prior state fiscal year Funds equal to the tax credit shall be paid by the permitholder to the National Association of Jai Alai Frontons 5501646

$30000 per performance exemption if live handle during the preceding state fiscal year was less than $15 million This exemption applies to charity performances 55009511(2)(a)1

A permitholder conducting fewer than 100 performances in any calendar year shall pay to the state the same aggregate amount of daily license fees on live games admissions tax and tax on live handle as that paid during the most recent prior calendar year in which at least 100 live performances were conducted 55009511(4)

CHARITY PERFORMANCES

Maximum of 5 days 5500351(1)

Permitholders are allowed to conduct 1 additional day to be designated as ldquoGreyhound Adopt-A-Pet Day Proceeds are paid to bona fide organizations that promote the adoption of greyhounds 5501648(2)

Maximum of 5 days 5500351(1)

Permitholders are allowed to conduct 2 additional performances known as ldquoRetired Jai Alai Playersrsquo Charity Dayrdquo for a fund to benefit retired jai alai players 5500351(8)

Maximum of 5 days 5500351(1)

One additional scholarship day to tracks located in Hillsborough County for the benefit of Pasco-Hernando Community College 5500351(6)(a) and 5500351(6)(b)

Maximum of 5 days 5500351(1) Maximum of 5 days 5500351(1)

Permitholders shall pay from any source including charity performances not less than 10 of tax credit from escheated tickets to a bona fide greyhound adoption program 5501647

This matrix represents a summary of 2007 Statutes Please refer to the cite noted by statutory topic for specific language governing pari-mutuel wagering

37

STATUTE TOPIC STATUTE REFERENCE SUMMARY

FEES

Slot License Fee 551106(1)(a) FS Annual fee for each slot machine facility is $3 million paid with the initial license application and annuall thereafter on the anniversary date of the issuance of the initial license

Compulsive or Addictive Gambling Prevention Program Fee 551118(3) FS Annual fee for each slot machine facility is $250000 paid at the same time the annual

license fee is due and annual thereafter

TAXES

Tax on Slot Revenue 551106(2)(a) and 551006(3) FS

50 of slot machine revenues which is the total of all cash and property received by the slot machine licensee from the operation of slot machines less the amount of cash cash equivalents credits and prized paid to winners of slot machine gaming shall be remitted by 3 pm Wednesday for the preceeding week ending Sunday

FINES

Failure to Pay Slot Tax Fine 551106(4) FS Up to $10000 for each day tax payment is not remitted timely

Civil Fine 551107(11) FS The division may impose a civil fine of up to $5000 fpr each violation of this chapter or the rules of the division

False Statement Fine 551109(1) FS

Up to a $10000 fine or civil penalty for any person who knowingly makes or causes to be made or aids assists or procures another to make a false statement in any report disclosure application or any document required under Chapter 551 or any rule adopted under Chapter 551

Unauthorized Possession of Slot Machines Fine 551109(2) FS

Up to a $10000 administrative fine or civil penalty for any person who possesses a slot machine without the license required by Chapter 551 or who possesses a slot machine at any location other than at the slot machines licensees facility

PENALTIES

Slot Machine Licensee Civil Penalities 551117 FS Up to a $100000 civil penalty for each count or separate offense against the slot machine

licensee for violation of Chapter 551 or any rule adopted by the division

This matrix represents a summary of 2008 Statutes Please refer to the cite noted by statutory topic for specific language governing pari-mutuel wagering

38

  • Table of Contents 2007-2008pdf
  • Overview 2007-2008pdf
  • Division Overview 2007-2008 (2-4-09)pdf
    • THE DIVISION OF PARI-MUTUEL WAGERING
    • OFFICE OF AUDITING
    • OFFICE OF OPERATIONS
    • OFFICE OF REVENUE AND FINANCIAL ANALYSIS
      • Events Shaping 2007-2008pdf
        • Events Shaping the 20072008 RacingGaming Season in Florida
          • Fiscal Years Comparative Data 2007-2008pdf
            • Total Paid
            • Total
            • Pari-Mutuel
            • Handle
            • State Revenue
            • as a Percent
            • of Handle
              • PMW Graphs 2007-2008pdf
              • PMW Handle Statistics 20072008pdf
              • Guest Handle by Host 2007-2008pdf
              • Charity-scholarship 2007-2008pdf
                • RACING SCHOLARSHIP TRUST FUND
                • ABANDONED WINNING TICKETS
                  • Cardroom Statistics 2007-2008pdf
                    • Sheet1
                      • Cardroom Revenue 20072008pdf
                      • Slot Comparative Data 2007-2008 (12-15-08)pdf
                      • Slot Revenue Per Machine 0708pdf
                        • TOTAL LINE (3)
                          • Facilities Map with 21 cardrooms (As of 11-18-08)pdf
                          • Permitholder Contact amp Operating In 77th annual rpt (as of 12-24-08)pdf
                          • Promotional Programs for FL Horses 20072008docpdf
                          • Drug Positives Data 2007-2008pdf
                            • Sheet1
                              • State Revenue Summary 0708pdf
                                • 20062007
                                  • Financial Statements (Page 1) 20072008pdf
                                  • Financial Statements (Page 2) 20072008pdf
                                  • PMW Statute Matrix 2007-2008pdf
                                  • Slot Statute Matrix 2007-2008pdf
                                    • Sheet1
                                      • Events Shaping 2007-2008pdf
                                        • Events Shaping the 20072008 RacingGaming Season in Florida
                                          • Events Shaping 2007-2008pdf
                                            • Events Shaping the 20072008 RacingGaming Season in Florida
                                              • Division Overview 2007-2008 (2-23-09)pdf
                                                • THE DIVISION OF PARI-MUTUEL WAGERING
                                                • OFFICE OF AUDITING
                                                • OFFICE OF OPERATIONS
                                                • OFFICE OF REVENUE AND FINANCIAL ANALYSIS
Page 31: Florida Departmentof Busines Division of Pari-Mutuel ......jai alai games, and cardroom poker games. Additionally, slot machine gaming at pari-mutuel facilities is ... is intended

Website Mailing Address Street Address

Meet Period

Racing Results Performances Racing Days Purses Paid

Mardi Gras Racetrack and Gaming Center Hartman amp Tyner Inc

Broward County

wwwplaymardigrascom P O Box 2007 Hollywood Florida 33022 831 North Federal Highway Hallandale Beach Florida 33009

1012008 to 5312008

152 Paid Attendance 152 Total Admission Tax

$1597917

Telephone Fax

0 $0

9549243200 9549243143

Website MailingStreet Address Meet Period Racing Results Performances Racing Days Purses Paid

Melbourne Greyhound Park LLC Brevard County

wwwmelbournegreyhoundparkcom 1100 North Wickham Road Melbourne Florida 32935

12262007 to 4262008

107 Paid Attendance 71 Total Admission Tax

$422370

Telephone Fax

21157 $399

3212599800 3212593437

Website Mailing Address Street Address Meet Period Racing Results Performances Racing Days Purses Paid

Naples-Ft Myers Greyhound Track Bonita-Fort Myers Corporation

Lee County wwwnaplesfortmyersdogscom P O Box 2567 Bonita Springs Florida 34133-2567 10601 Bonita Beach Road SW Bonita Springs Florida 34135 7012007 to 6302008

410 Paid Attendance 326 Total Admission Tax

$2298746

Telephone Fax

255495 $37445

2399922411 2399479244

Website Mailing Address Street Address Meet Period Racing Results Performances Racing Days Purses Paid

Orange Park Kennel Club Inc Clay County

wwwjaxkennelcom P O Box 959 Orange Park Florida 32067-0959 455 Park Avenue Orange Park Florida 32073 12052007 to 3102008

112 Paid Attendance 84 Total Admission Tax

$1252565

Telephone Fax

24563 $0

9046460001 9046460420

Website MailingStreet Address Meet Period Racing Results Performances Racing Days Purses Paid

Palm Beach Kennel Club Investment Corporation of Palm Beach

Palm Beach County wwwpbkennelclubcom 1111 North Congress Avenue West Palm Beach Florida 33409-6317 7012007 to 6302008

466 Paid Attendance 363 Total Admission Tax

$4821349

Telephone Fax

220086 $12853

5616832222 5614711298

Website Mailing Address Street Address Meet Period Racing ResultsPerformances Racing Days Purses Paid

Pensacola Greyhound Track Inc Escambia County

wwwpensacolagreyhoundparkcom P O Box 12824 Pensacola Florida 32591-2824 951 Dog Track Road Pensacola Florida 32506-8236 7012007 to 6292008

212 Paid Attendance 165 Total Admission Tax

$725502

Telephone Fax

0 $0

8504558595 8504538883

24

Penn Sanford LLC dba Sanford-Orlando Kennel Club Seminole County

See SOKC LLCs contact information for detail Meet Period 7012007 to 6292008

Racing ResultsPerformances 217 Paid Attendance Racing Days 141 Total Admission Tax Purses Paid $784903

32228 $3867

SOKC LLC dba Sanford-Orlando Kennel Club Seminole County

Website wwwfloridagreyhoundracingcom Mailing Address P O Box 50280 Longwood Florida 32752 Street Address 301 Dog Track Road Longwood Florida 32750 Meet Period 11012007 to 5022008 Racing ResultsPerformances 229 Paid Attendance Racing Days 152 Total Admission Tax Purses Paid $838829

TelephoneFax

41031 $0

4078311600 4078313997

Sarasota Kennel Club Inc Sarasota County

Website wwwsarasotakennelclubcom MailingStreet Address 5400 Bradenton Road Sarasota Florida 34234 Meet Period 7022007 to 5032008 Racing ResultsPerformances 352 Paid Attendance Racing Days 219 Total Admission Tax Purses Paid $1399180

TelephoneFax

145858 $3692

9413557744 9413512207

St Johns Greyhound Park Bayard Raceways Inc

St Johns County Website wwwjaxkennelcom Mailing Address P O Box 959 Orange Park Florida 32067-0959 Street Address 6322 Racetrack Road Jacksonville Florida 32259 Meet Period 9052007 to 12032007 and 3122008 to 5262008 at Orange Park Racing ResultsPerformances 192 Paid Attendance Racing Days 143 Total Admission Tax Purses Paid $1900576

Telephone Fax

28853 $133

9046460001 9046460420

Tampa Greyhound Track Associated Outdoor Clubs Inc

Hillsborough County Website wwwtampadogscom Mailing Address P O Box 8096 Tampa Florida 33674-8096 Street Address 8300 North Nebraska Avenue Tampa Florida 33604 Meet Period 7012007 to 8192007 and (8202007 to 12312007 at Derby Lane) Racing ResultsPerformances 227 Paid Attendance Racing Days 163 Total Admission Tax Purses Paid $1796512

Telephone Fax

0 $0

8139324313 8139325048

25

JAI ALAI FRONTON ASSOCIATIONS

Florida was the first state in the nation to conduct jai alai performances with the first fronton being built in 1926 There are currently eight jai alai permitholders operating at six frontons throughout Florida In fact Florida is now the only state where jai alai games are conducted A total of 1094 regular performances including charity and scholarship performances were conducted during this past fiscal year a decrease of 20 percent from the previous fiscal year

During Fiscal Year 20072008 handle wagered at live jai alai performances decreased by 19 percent Intertrack handle wagered on broadcasts of live Florida jai alai performances decreased by 13 percent There are no longer any other states that conduct jai alai therefore there was no simulcast or intertrack simulcast handle Total handle declined by 16 percent for the Florida jai alai industry

Revenue to the state decreased by three percent during Fiscal Year 20072008 The jai alai industry accounted for approximately two percent of Floridarsquos total revenue and five percent of total handle from pari-mutuel performances Permitholders reported paying $7755267 in playersrsquo awards

Total paid attendance decreased by 52 percent from the prior year The division reports only paid attendance and does not include free admissions or complimentary passes in its data

Total Performances 1094 Total Paid Attendance 160960 Total Gaming Days 833 Total Admission Tax $0

Dania Jai Alai A Divison of the Aragon Group

A Boyd Gaming Company Broward County

Website wwwdania-jai-alaicom Mailing Address P O Box 96 Dania Beach Florida 33004 TelephoneStreet Address 301 East Dania Beach Boulevard Dania Beach Florida 33004 Fax Meet Period 12012007 to 6292008 Gaming ResultsPerformances 240 Paid Attendance 0 Racing Days 180 Total Admission Tax $0 Players Awards Paid $1751505

9549272841 9549209095

Ft Pierce Jai Alai Florida Gaming Centers Inc

St Lucie County Website wwwfla-gamingcom TelephoneMailingStreet Address 1750 South Kings Highway Ft Pierce Florida 34945-3099 Fax Meet Period 4042008 to 5312008 Miscellaneous Revenue to State $34919 (See Section 5509511(4) Florida Statutes for detail) Gaming ResultsPerformances 44 Paid Attendance 0 Racing Days 35 Total Admission Tax $0 Players Awards Paid $150000

7724647500 7724640099

Hamilton Jai Alai and Poker Richmond Entertainment Inc

Hamilton County Website wwwhamiltondownsjaialaicom TelephoneMailingStreet Address 6968 US Highway 129 South Jasper Florida 32052 Fax Meet Period 7012007 to 10252007 Gaming ResultsPerformances 100 Paid Attendance 9220 Racing Days 100 Total Admission Tax $0 Players Awards Paid $205191

3866380011 3866380033

26

Miami Jai Alai Florida Gaming Centers Inc

Dade County

Website wwwfla-gamingcom Telephone MailingStreet Address 3500 NW 37th Avenue Miami Florida 33142 Fax Meet Period 11012007 to 5072008

Gaming Results Performances 216 Paid Attendance 23568 Racing Days 162 Total Admission Tax $0 Players Awards Paid $1986750

3056336400 3056347013

Ocala Jai Alai Second Chance Jai Alai LLC

Marion County

Website wwwocalajaialaicom Mailing Address P O Box 580 Orange Lake Florida 32681 Telephone Street Address 4601 NW Highway 318 Reddick Florida 32686 Fax Meet Period 4032008 to 4302008 Miscellaneous Revenue to State $15733 (See Section 5509511(4) Florida Statutes for detail)

Gaming Results Performances 40 Paid Attendance 0 Racing Days 20 Total Admission Tax $0 Players Awards Paid $102869

3525912345 3525913402

Orlando-Seminole Jai Alai Florida Jai Alai Inc Seminole County

Website wwworlandojaialaicom Mailing Address P O Box 300107 Fern Park Florida 32730 Telephone Street Address 6405 South Highway 17-92 Fern Park Florida 32730 Fax Meet Period 1012008 to 3302008 Miscellaneous Revenue to State $44200 (See Section 5509511(4) Florida Statutes for detail)

Gaming Results Performances 81 Paid Attendance 18578 Racing Days 55 Total Admission Tax $0 Players Awards Paid $303775

4073396221 4078314689

Summer Jai Alai Dade County

See Miami Jai Alais contact information for detail Meet Period 7012007 to 10312007 and 5082008 to 6302008 at Miami Jai Alai

Gaming Results Performances 202 Paid Attendance 72605 Racing Days 152 Total Admission Tax $0 Players Awards Paid $1986750

Summersport Enterprises Ltd A Boyd Gaming Company

Broward County

See Dania Jai Alais contact information for detail Meet Period 7012007 to 11302007 at Dania Jai Alai

Gaming Results Performances 171 Paid Attendance 36989 Racing Days 129 Total Admission Tax $0 Players Awards Paid $1268427

27

THOROUGHBRED ASSOCIATIONS

Florida continues to be a premier thoroughbred racing state with four permitholders operating at three tracks located in Central and South Florida A total of 349 regular performances including charity and scholarship performances were conducted during this past fiscal year which reflects no change from the previous fiscal year

During Fiscal Year 20072008 handle on live thoroughbred performances decreased 23 percent and intertrack handle wagered increased eight percent Simulcast handle wagered on broadcasts of performances from outside the state decreased by 26 percent while intertrack simulcast handle increased by seven percent Overall total handle declined by six percent for the Florida thoroughbred industry

Total revenue to the state during Fiscal Year 20072008 decreased six percent from the prior year The thoroughbred industry accounted for approximately 46 percent of Floridarsquos total revenue and 58 percent of total handle from pari-mutuel performances

Total paid attendance decreased by 20 percent from the prior year The division reports only paid attendance and does not include free admissions or complimentary passes in its data

Total Performances 349 Total Paid Attendance 252673 Total Racing Days 352 Total Admission Tax $53505

Calder Race Course Inc Dade County

Website wwwcalderracecoursecom Mailing Address P O Box 1808 Miami Florida 33055-0808 Street Address 2101 NW 27th Avenue Miami Florida 33056

Meet Period 7012007 to 10142007 and 4252008 to 6302008 Racing ResultsPerformances 109 Paid Attendance Racing Days 109 Total Admission Tax Purses Paid $27295808

Telephone Fax

74495 $15588

3056251311 3056202569

Gulfstream Park Racing Association Inc Broward County

Website wwwcasinoatgulfstreamcomhomehtml MailingStreet Address 901 South Federal Highway Hallandale Beach Florida 33009 Meet Period 1032008 to 4202008 Racing ResultsPerformances 86 Paid Attendance Racing Days 89 Total Admission Tax Purses Paid $30309087

Telephone Fax

0 $0

9544547000 9544546479

Tampa Bay Downs Inc Hillsborough County

Website wwwtampabaydownscom Mailing Address P O Box 2007 Oldsmar Florida 34677 Street Address 11225 Race Track Road Tampa Florida 33626 Meet Period 12082007 to 5042008 Racing ResultsPerformances 94 Paid Attendance Racing Days 94 Total Admission Tax Purses Paid $15474950

Telephone Fax

139683 $30326

8138554401 8132611961

Tropical Park Inc Dade County

See Calders contact information for detail Meet Period 10152007 to 1022008 at Calder Race Course Racing ResultsPerformances 60 Paid Attendance Racing Days 60 Total Admission Tax Purses Paid $12330361

38495 $7591

28

29

HARNESS ASSOCIATIONS

Pompano Park is the only permitholder currently conducting harness horse racing performances in the State of Florida A total of 158 regular performances including charity and scholarship performances were conducted during this past fiscal year a decrease of nine percent from the previous fiscal year

During Fiscal Year 20072008 handle wagered at live harness performances decreased by 12 percent Intertrack handle wagered on broadcasts of live Florida harness performances decreased by 15 percent Simulcast handle wagered on broadcasts of performances from outside the state decreased by 13 percent while intertrack simulcast handle decreased by 13 percent Overall total handle decreased by 13 percent for the Florida harness industry

Total revenue to the state during Fiscal Year 20072008 decreased by nine percent from the prior year The harness industry accounted for approximately six percent of Floridarsquos total revenue and six percent of total handle from pari-mutuel performances

The division reports only paid attendance and does not include free admissions or complimentary passes in its data

Total Performances 158 Total Paid Attendance 0

Total Racing Days 158 Total Admission Tax $0

Isle Casino and Racing at Pompano Park PPI Inc

Broward County

Website wwwtheislepompanoparkcomhomephp Telephone 9549722000 MailingStreet Address 1800 SW Third Street Pompano Beach Florida 33069 Fax 9549780377 Meet Period 7012007 to 6302008

Racing ResultsPerformances 158 Paid Attendance 0 Racing Days 158 Total Admission Tax $0 Purses Paid $12739946

SUMMARY

PARI-MUTUEL INDUSTRY

During Fiscal Year 20072008 the total handle wagered for all classes exceeded $13 billion a decrease of nine percent from the prior fiscal year Total pari-mutuel performances including charity and scholarship performances conducted during Fiscal Year 20072008 decreased by 10 percent from the previous fiscal year

The state realized revenue from regular performances of approximately $25 million a decrease of seven percent from the prior fiscal year Of the $25 million collected greyhound permitholders accounted for 46 percent thoroughbreds for 46 percent harness for 6 percent and jai alai for 2 percent

Total paid attendance decreased 40 percent from the prior year The division reports only paid attendance and does not include free admission or complimentary passes in its data

HORSE RACING

Promotional Programs for Florida-Bred Horses

Florida breeder promotions and award programs are administered by private breeders and owners associations organized to promote ownership and breeding of race horses in the State of Florida Each association conducts its own campaign to enhance the horse breeding industry in the state and provides breeders and owners awards of up to 20 percent of announced gross purses The Florida Standardbred Breeders and Owners Association is funded by the breaks and uncashed tickets from live performances and one percent of the intertrack handle The Quarter Horse Breeders Association is funded by the breaks and the uncashed tickets from live races and one percent of the live and intertrack handle The Florida Thoroughbred Breeders and Ownersrsquo Association awards program is funded by 0955 percent of the live simulcast and intertrack handle as well as 3475 percent of the gross revenue from out-of-state wagers on Florida races

To date the Florida thoroughbred breeding industry has produced 45 national champions including Skip Away the 1998 North American Horse of the Year and Affirmed the last horse to have won the Triple Crown (1978) In 2005 Florida-bred ldquoAfleet Alexrdquo captured two-thirds of the Triple Crown winning the Preakness Stakes (G1) and Belmont Stakes (G1) The industry boasts 110 Florida-bred millionaires 19 classic winners (Kentucky Derby Preakness Stakes and Belmont Stakes) and 20 Breeders Cup Day champions

The Florida Thoroughbred Breedersrsquo and Ownersrsquo Association funds the Florida-bred Stakes Program which is implemented at Floridas thoroughbred racetracks In addition Florida-breds won 346 stakes races including 68 graded stakes and earned more than $41 million in stakes purses Florida-breds banked in excess of $194 million in total North American purse money Through a percentage of pari-mutuel handle Florida thoroughbred permitholders contributed $9542882 to the Florida Thoroughbred Breedersrsquo and Ownersrsquo Association during Fiscal Year 20072008 The FTBOA paid out $5941304 in Breedersrsquo Awards $567000 in Stallion Ownersrsquo Awards and $2112650 through the Florida-bred Stakes Program The Florida-bred Stakes Program includes ldquoThe Sunshine Millionsrdquo at Gulfstream Park ldquoThe Florida Millionrdquo at Calder Race CourseTropical Park ldquoFlorida Cup Dayrdquo at Tampa Bay Downs and additional funds for supplements to Florida-bred Preferred Stakes Races during the CalderTropical and Tampa Bay Downsrsquo meets

The Florida Standardbred Breeders and Owners Association a non-profit organization and the recognized representative of horsemen in the state of Florida is the designated association for the allocation and distribution of funds for Florida-bred Standardbred racing Promotional activities include providing breeder and stallion awards for eligible Florida-bred horses during Pompano Parks 20072008 meet as well as awards for Florida Breeders Stakes races A series of races and awards were also provided for two and three-year-old standardbreds to prepare for the winter meet at Pompano Park The total amount of funds collected and distributed to the Florida Standardbred horsemen throughout the year exceeded $1600000

Note Promotional program information is provided by respective Breeders and Owners Associations

30

UNIVERSITY OF FLORIDA COLLEGE OF VETERINARY MEDICINE RACING LABORATORY

The University of Florida College of Veterinary Medicine Racing Laboratory detects and identifies any drug medication stimulant depressant hypnotic local anesthetic or drug-masking agent prohibited in the blood urine or other bodily fluids of racing horses and greyhounds collected by the Division

During Fiscal Year 20072008 the laboratory received and processed 82763 samples that resulted in 537014 analyses The vigilant monitoring of samples by the laboratory serves to deter the illegal use of drugs in racing animals in Florida

Horse UrineBlood Greyhound Urine 1 Investigative Samples Received 18509 64254 3

2Samples Analyzed 18573 29320 3 Number of Analyses 293371 243643 7 Positives 102 46 NA

1 Quantity Not Sufficient For Testing (QNS) 34798 (542) 2 The Samples Analyzed number for horses is larger than the Samples Received number due to the carryover of samples received in June 2007 that are analyzed in July of the next fiscal year

DRUG POSITIVES FOR FISCAL YEAR 20072008

Types of Positives (ARCI Drug Class) Horse Greyhound Acepromazine Metabolite (3) 12 0 Acepromazine Metabolites (3) Butorphanol (3) 1 0 Albuterol (3) 2 0 Aminorex Levamisole Levamisole metabolite 0 1 Benzoylecgonine (1) 1 8 Butorphanol (3) 3 0 Caffeine (2)Theophylline (3) 2 0 Caffeine (2) Theophylline (3) Butorphanol (3) 1 0 Caffeine (2)Theophylline (3) Theobromine (4) 5 0 Cimetidine (5) 4 0 Clenbuterol (3) 9 0 Dimethyl Sulfoxide (5) 5 9 Gamma-Hydroxphenylbutazone (NA) 0 9 Gamma-Hydroxphenylbutazone (NA) Phenylbutazone (NA) Oxyphenbutazone (4) 0 3 Glycopyrrolate (3) 5 0 Ipratropium (3) 2 0 Lidocaine (2) 0 1 Lidocaine (2) 3-Hydroxylidocaine Monoethyl-glycinesylidine 1 0 Lidocaine (2) 3amp4-Hydroxylidocaine Monoethyl-glycinesylidine 0 1 Methocarbamol (4) 0 1 Methocarbamol (4) Guaifenesin (4) 2 0 Naproxen (4) 1 0 Oxilofrine 4 0 Pentoxifylline (4) 1 0 Phenylbutazone (NA)Oxyphenbutazone (4) 37 1 Procaine (3) 0 5 Ranitidine (5) 4 0 Theobromine (4) 0 7 TOTALS 102 46

Class (1) Drugs that have the highest potential to affect performance and have no generally accepted medical use in the racing animal

Class (2) Drugs that have a high potential to affect performance but less of a potential than drugs in Class I Class (3) Drugs that may or may not have generally accepted medical use in the racing animal but the pharmacology of which

suggests less potential to affect performance than drugs in Class 2

Class (4) Includes therapeutic medications that would be expected to have less potential to affect performance than those in Class 3 Class (5) Includes therapeutic medications for which concentration limits have been established by the racing jurisdictions as well as

certain miscellaneous agents and other medications as determined by the regulatory bodies

31

FIN

AN

CIA

L S

TATE

ME

NTS

DIVISION OF PARI-MUTUEL WAGERING SUMMARY OF STATE REVENUE FROM PARI-MUTUEL CARDROOM

AND SLOT ACTIVITIES FISCAL YEAR 20072008

State Revenue From Regular Performances Tax on Attendance $ 116982 Daily License Fees 3882120 Tax on Handle 19110317

State Revenue From Pari-Mutuel Performances $ 23109419

Other State Revenue Occupational Licenses $ 627372 Fingerprint Fees 281045 Escheated Tickets From Greyhound and Jai Alai (1) 1470310 Racing Scholarship Funds (1) 3303 PMW Trust Fund - Drug Fines 25975 Miscellaneous Revenue 104013 General Revenue Fund - Other Fines 36290

Other State Revenue $ 2548308

Total Pari-Mutuel State Revenue $ 25657727

State Revenue From Cardrooms Table Fees $ 875000 Gross Receipts(2) 9086385 Occupational Licenses 131741

Total State Revenue From Cardrooms $ 10093126

State Revenue From Slots CompulsiveAddictive Gambling Fee $ 750000 Facility License Fee 9000000 Slot Taxes(3)(4) 122891732 Fingerprint Fees 9678 Occupational Licenses 309920 Miscellaneous Revenue 4561 Miscellaneous Fines 60000

Total State Revenue From Slots $ 133025891

Total State Revenue Generated(5) $ 168776744

(1) Escheated tickets from greyhound racing and jai alai gaming and Racing Scholarship Funds are distributed to the Department of Education

(2) One-half of cardroom gross receipts is deposited into General Revenue (3) Slot taxes are distributed to the Department of Education (4) Pompano Park has requested a refund of $23 million for overpayment of Slot taxes for Fiscal

Year 20072008 Refund has been requested and will be processed by the Department of Education in Fiscal Year 20082009

(5) Total revenue and components thereof generated is on the accrual basis of accounting Total revenue and components thereof as as shown in the financial statements on page 34 is on the cash basis of accounting

32

DEPARTMENT OF BUSINESS amp PROFESSIONAL REGULATION DIVISION OF PARI-MUTUEL WAGERING

BALANCE SHEET SPECIAL REVENUE FUND

FOR FISCAL YEAR ENDED JUNE 30 2008

ASSETS2008 2007

Cash Cash with State Treasurer Investments at cost Accounts receivable Allowance for uncollectibles Interest receivable Due from state funds

$ 8782450 130253048 614648452 370224565

(47367) 3214765

11039242

$ 12865700222813082

2974720047251866437

(403691)75307163230584

TOTAL ASSETS $ 1138115155 $ 3472622875

LIABILITIES amp FUND EQUITY Liabilities Accounts payable Accrued salaries Due to other funds Due to other state agencies Due to general revenue Compensated Absences Deferred revenues

$ 31462691 5343391

19860800 6908508

72185753 352080

-

$ 2451476432118280

5007001118617783905919

130600-

Total Liabilities 136113223 152356440

Fund Equity Unreserved 1002001932 3320266435

Total Fund Equity 1002001932 3320266435

TOTAL LIABILITIES amp FUND EQUITY $ 1138115155 $ 3472622875

The financial statements and notes are for informational purposes only

33

DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION DIVISION OF PARI-MUTUEL WAGERING

STATEMENT OF REVENUES EXPENDITURES amp CHANGES IN FUND BALANCE - BUDGET amp ACTUAL SPECIAL REVENUE FUND

FOR FISCAL YEAR ENDED JUNE 30 2008

FINAL 2008 2007 BUDGET ACTUAL VARIANCE ACTUAL

REVENUES Fees Charges Commissions and Sales $ 1462968000 $ 1510423993 $ 47455993 $ 1848846680 Licenses and Permits 88230000 75755065 (12474935) 77772299 Taxes 14652040100 14709972807 57932707 7556712852 Fines Forfeits Judgments and Settlements 4117800 8773932 4656132 10192871 Interest and Dividends Net 53744700 60790502 7045802 96755032 Transfers In - - - 3230584 Miscellaneous Receipts 7506100 12204044 4697944 9178523

Total Revenues 16268606700 16377920343 109313643 9602688841

EXPENDITURES CURRENT OPERATING Salaries 579678900 533903674 45775226 463518647 Other Personal Services 184418800 168853792 15565008 178434171 Other Operating Expenditures 97523500 84325982 13197518 72283850 Operation of Motor Vehicles 5500000 4847937 652063 2585300 Risk Management 16085600 16085600 21327300 GampAState University System - - - 30000000 State Attorney-Slots 23188500 - 23188500 -Tax Collection Equalization 72500 - 72500 -PMW Lab Services 236000000 236000000 - 236000000 PMW Compliance System 29647600 29647600 - 28524598 TrDMSHR SVCSSTW Contract 5828400 - 5828400 5785000 Cardroom Tax Distribution 85500000 67702156 17797844 55541702 Compulsive Gambling Prevention 141337500 125960114 15377386 88470124 OPERATING CAPITAL OUTLAY 4283200 3877015 406185 2830286 Acquisition of Motor Vehicles 7885000 7885000 - 2870000 Assessment for Fingerprinting 65988000 29746050 36241950 38680327 Service Charge to General Revenue 370000000 293760648 76239352 334561292 Refunds 120000000 6209831 113790169 502671 Transfer to FDLE Slots Investigation 321759200 310000000 11759200 291580000 Transfers to Other Funds 17917534500 12439618141 5477916359 4975167341 Transfers to General Revenue 5340000000 4350000000 990000000 846632576

Total Expenditures 25552231200 18692337940 6859893260 7675295185

Excess (Deficiency) of Revenues Over (9283624500) (2314417597) 6969206903 1927393656 (Under) Expenditures

FUND BALANCE JULY 1 2007 - 3316419529 3316419529 1392872779

FUND BALANCE JUNE 30 2008 $ (9283624500) $ 1002001932 $ 10285626432 $ 3320266435 (1) (1)

(2) (1) Does not include budget of $ 45000000 for category 190000 Investments Actual expenditures for category 190000 were

closed into the investment account (2) An adjustment of $3846906 was made to the beginning fund balance due to adjustments made by the Department

of Financial Services The financial statements and notes are for informational purposes only

34

C

AR

DR

OO

M P

AR

I-MU

TUE

L A

ND

SLO

T S

TATU

TE M

ATR

IX

STATUTE TOPIC GREYHOUND JAI ALAI THOROUGHBRED HARNESS QUARTER HORSE

FEES

Daily License Fees On Live

On-track Handle

$80 per race 5500951(1)(a) $40 per game 5500951(1)(a) $100 per race 5500951(1)(a) $100 per race 5500951(1)(a) $100 per race 5500951(1)(a)

Daily License Fees On

Simulcast Handle

$80 per race but not to exceed $500 per day 5500951(1)(a)

$40 per game but not to exceed $500 per day 5500951(1)(a)

$100 per race but not to exceed $500 per day 5500951(1)(a)

$100 per race but not to exceed $500 per day 5500951(1)(a)

$100 per race but not to exceed $500 per day 5500951(1)(a)

Cardroom Table Fees

Annual fee for each facility is $1000 for each table to be operated at the cardroom 849086(5)(d)

Annual fee for each facility is $1000 for each table to be operated at the cardroom 849086(5)(d)

Annual fee for each facility is $1000 for each table to be operated at the cardroom 849086(5)(d)

Annual fee for each facility is $1000 for each table to be operated at the cardroom 849086(5)(d)

Annual fee for each facility is $1000 for each table to be operated at the cardroom 849086(5)(d)

TAXES

Tax On Admissions

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a)

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a)

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a)

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a)

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a)

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c)

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c)

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c)

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c)

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c)

15 of admission charge or 10 cents whichever is greater for entrance to the cardroom This tax only applies if a separate admission fee is charged for entry into the cardroom facility If a single admission fee is charged allowing entry to both or either the pari-mutuel facility and the cardroom facility the tax is payable only once and shall be payable pursuant to Chapter 550 849086(13)(b)

15 of admission charge or 10 cents whichever is greater for entrance to the cardroom This tax only applies if a separate admission fee is charged for entry into the cardroom facility If a single admission fee is charged allowing entry to both or either the pari-mutuel facility and the cardroom facility the tax is payable only once and shall be payable pursuant to Chapter 550 849086(13)(b)

15 of admission charge or 10 cents whichever is greater for entrance to the cardroom This tax only applies if a separate admission fee is charged for entry into the cardroom facility If a single admission fee is charged allowing entry to both or either the pari-mutuel facility and the cardroom facility the tax is payable only once and shall be payable pursuant to Chapter 550 849086(13)(b)

15 of admission charge or 10 cents whichever is greater for entrance to the cardroom This tax only applies if a separate admission fee is charged for entry into the cardroom facility If a single admission fee is charged allowing entry to both or either the pari-mutuel facility and the cardroom facility the tax is payable only once and shall be payable pursuant to Chapter 550 849086(13)(b)

15 of admission charge or 10 cents whichever is greater for entrance to the cardroom This tax only applies if a separate admission fee is charged for entry into the cardroom facility If a single admission fee is charged allowing entry to both or either the pari-mutuel facility and the cardroom facility the tax is payable only once and shall be payable pursuant to Chapter 550 849086(13)(b)

Tax On Cardroom Gross Receipts

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts 849086(13)(a)

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts 849086(13)(a)

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts 849086(13)(a)

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts 849086(13)(a)

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts 849086(13)(a)

This matrix represents a summary of 2007 Statutes Please refer to the cite noted by statutory topic for specific language governing pari-mutuel wagering

35

STATUTE TOPIC GREYHOUND JAI ALAI THOROUGHBRED HARNESS QUARTER HORSE

Tax On Live On-track Handle

55 of handle except for charity perfomances which is 76 of handle 5500951(3)(b)1

Effective July 1 2000 a permitholder may not be taxed at a higher rate than 2 5500951(3)(d)

05 of handle 55009515(2)(a) 05 of handle 55009512(2)(a) 1 of handle 5500951(3)(a)

Tax On Simulcast Handle

Allows permitholders to receive greyhound races from out-of-state and are subject to taxation under 5500951 and 55009511 5503551(4)

Allows permitholders to receive jai alai games from out-of-state and are subject to taxation under 5500951 and 55009511 5503551(4)

Allows permitholders to receive horse races from out-of-state and are subject to taxation under 5500951 55009512 and 55009515 5503551(3) through 5503551(3)(c)

Allows permitholders to receive horse races from out-of-state and are subject to taxation under 5500951 55009512 and 55009515 5503551(3) through 5503551(3)(c)

Allows permitholders to receive horse races from out-of-state and are subject to taxation under 5500951 55009512 and 55009515 5503551(3) through 5503551(3)(c)

Tax On Intertrack and Intertrack

Simulcast Handle

55 of intertack and intertrack simulcast handle except for the intertrack handle from charity performances at a guest track within the market area of the host the tax is 76

71 of intertrack and intertrack simulcast handle 5500951(3)(b)2 and 5500951(3)(c)1

2 of intertrack handle 5500951(3)(c)1

33 of intertrack handle 5500951(3)(c)1

2 of intertrack handle 5500951(3)(c)1

5500951(3)(b)1 and 5500951(3)(c)1

05 of intertrack and intertrack simulcast handle if the guest is located outside market area of host and within market area of thoroughbred track conducting a live meet 5500951(3)(c)1

39 of intertrack and intertrack simuclast handle for permitholders located in an area of the state where there are only 3 greyhound permitholders located in 3 contiguous counties 5500951(3)(c)2

39 of intertrack and intertrack simulcast handle for greyhound permitholders located in the same market area as specified in 550615(6) or (9) 5500951(3)(c)2

05 of intertrack and intertrack simulcast handle if the guest is located outside market area of host and within market area of thoroughbred track conducting a live meet 5500951(3)(c)1

33 of intertrack and intertrack simulcast handle if permitholder restricted from operating live on a year-round basis and tax paid on intertrack handle exceeds that paid during 9293 State Fiscal Year 55009511(3)(a)

61 of intertrack and intertrack simulcast handle for jai alai permitholders located in the market area as specified in 550615(6) or (9) until the tax paid on intertrack handle in the current state fiscal year exceeds that paid during 9293 State Fiscal Year then tax on handle is 23 5500951(3)(c)2

24 of intertrack simulcast handle 5500951(3)(c)1 and 55009515(5)

05 of intertrack and intertrack simulcast handle if host and guest are thoroughbred permitholders or if the guest is located outside market area of host and within market area of thoroughbred track conducting a live meet 5500951(3)(c)1

05 of intertrack simulcast handle if guest track is a thoroughbred track located more than 35 miles from host track 55009515(5)

15 of intertrack simulcast handle 5500951(3)(c)1

05 of intertrack and intertrack simulcast handle if the guest is located outside market area of host and within market area of thoroughbred track conducting a live meet 5500951(3)(c)1

24 of intertrack simulcast handle 5500951(3)(c)1 and 55009515(5)

05 of intertrack and intertrack simulcast handle if the guest is located outside market area of host and within market area of thoroughbred track conducting a live meet 5500951(3)(c)1

OUTS (ESCHEATS)

Live On-track Handle

Paid to the State of Florida 5501645(2) Paid to the State of Florida 5501645(2) Retained by permitholder 5502633(3) Paid to Florida Standardbred Breedersrsquo and Ownersrsquo Association (FSBOA) 55026165(1) and 5502633(2)(a)

Paid to Florida Quarter Horse Breedersrsquo and Owners Association (FQHBOA) 55026165(1) and 5502633(2)(b)

Escheats from Arabian races are paid to Florida Arabian Horse Racing Promotion Fund 5502633(2)(c)

This matrix represents a summary of 2007 Statutes Please refer to the cite noted by statutory topic for specific language governing pari-mutuel wagering

36

STATUTE TOPIC GREYHOUND JAI ALAI THOROUGHBRED HARNESS QUARTER HORSE

TAX CREDITS amp EXEMPTIONS

(excluding charity performances

unless otherwise

Tax exemption of $360000 per state fiscal year or $500000 for 3 permitholders that held a full live schedule in 1995 and closest to another state authorizing greyhound racing

A permitholder that has incurred tax on handle and admissions that exceeds its operating earnings is entitiled to credit the excess amount of taxes against its next ensuing meets 55009511(1)(b)

Permitholders are allowed a credit of up to 1 of the paid taxes for the previous taxable year The credit if taken is applied against taxes on live handle due for a taxable year under this section and

noted) 55009514(1) is paid directly to the Jockeys Guild by the permitholders 55009515(6)

Tax credit each state fiscal year equal to daily license fee on live races in previous state fiscal year 5500951(1)(a)

Allows each permitholder that cannot utilize the full amount of the tax exemption or daily license fee tax credit to transfer the unused portion to a greyhound permitholder acting as a host track for intertrack wagering 5500951(1)(b)

Tax credit each state fiscal year in an amount equal to the amount remitted in escheated tickets in prior state fiscal year 5501647

Tax credit each state fiscal year equal to 25 of amount remitted in escheated tickets in prior state fiscal year Funds equal to the tax credit shall be paid by the permitholder to the National Association of Jai Alai Frontons 5501646

$30000 per performance exemption if live handle during the preceding state fiscal year was less than $15 million This exemption applies to charity performances 55009511(2)(a)1

A permitholder conducting fewer than 100 performances in any calendar year shall pay to the state the same aggregate amount of daily license fees on live games admissions tax and tax on live handle as that paid during the most recent prior calendar year in which at least 100 live performances were conducted 55009511(4)

CHARITY PERFORMANCES

Maximum of 5 days 5500351(1)

Permitholders are allowed to conduct 1 additional day to be designated as ldquoGreyhound Adopt-A-Pet Day Proceeds are paid to bona fide organizations that promote the adoption of greyhounds 5501648(2)

Maximum of 5 days 5500351(1)

Permitholders are allowed to conduct 2 additional performances known as ldquoRetired Jai Alai Playersrsquo Charity Dayrdquo for a fund to benefit retired jai alai players 5500351(8)

Maximum of 5 days 5500351(1)

One additional scholarship day to tracks located in Hillsborough County for the benefit of Pasco-Hernando Community College 5500351(6)(a) and 5500351(6)(b)

Maximum of 5 days 5500351(1) Maximum of 5 days 5500351(1)

Permitholders shall pay from any source including charity performances not less than 10 of tax credit from escheated tickets to a bona fide greyhound adoption program 5501647

This matrix represents a summary of 2007 Statutes Please refer to the cite noted by statutory topic for specific language governing pari-mutuel wagering

37

STATUTE TOPIC STATUTE REFERENCE SUMMARY

FEES

Slot License Fee 551106(1)(a) FS Annual fee for each slot machine facility is $3 million paid with the initial license application and annuall thereafter on the anniversary date of the issuance of the initial license

Compulsive or Addictive Gambling Prevention Program Fee 551118(3) FS Annual fee for each slot machine facility is $250000 paid at the same time the annual

license fee is due and annual thereafter

TAXES

Tax on Slot Revenue 551106(2)(a) and 551006(3) FS

50 of slot machine revenues which is the total of all cash and property received by the slot machine licensee from the operation of slot machines less the amount of cash cash equivalents credits and prized paid to winners of slot machine gaming shall be remitted by 3 pm Wednesday for the preceeding week ending Sunday

FINES

Failure to Pay Slot Tax Fine 551106(4) FS Up to $10000 for each day tax payment is not remitted timely

Civil Fine 551107(11) FS The division may impose a civil fine of up to $5000 fpr each violation of this chapter or the rules of the division

False Statement Fine 551109(1) FS

Up to a $10000 fine or civil penalty for any person who knowingly makes or causes to be made or aids assists or procures another to make a false statement in any report disclosure application or any document required under Chapter 551 or any rule adopted under Chapter 551

Unauthorized Possession of Slot Machines Fine 551109(2) FS

Up to a $10000 administrative fine or civil penalty for any person who possesses a slot machine without the license required by Chapter 551 or who possesses a slot machine at any location other than at the slot machines licensees facility

PENALTIES

Slot Machine Licensee Civil Penalities 551117 FS Up to a $100000 civil penalty for each count or separate offense against the slot machine

licensee for violation of Chapter 551 or any rule adopted by the division

This matrix represents a summary of 2008 Statutes Please refer to the cite noted by statutory topic for specific language governing pari-mutuel wagering

38

  • Table of Contents 2007-2008pdf
  • Overview 2007-2008pdf
  • Division Overview 2007-2008 (2-4-09)pdf
    • THE DIVISION OF PARI-MUTUEL WAGERING
    • OFFICE OF AUDITING
    • OFFICE OF OPERATIONS
    • OFFICE OF REVENUE AND FINANCIAL ANALYSIS
      • Events Shaping 2007-2008pdf
        • Events Shaping the 20072008 RacingGaming Season in Florida
          • Fiscal Years Comparative Data 2007-2008pdf
            • Total Paid
            • Total
            • Pari-Mutuel
            • Handle
            • State Revenue
            • as a Percent
            • of Handle
              • PMW Graphs 2007-2008pdf
              • PMW Handle Statistics 20072008pdf
              • Guest Handle by Host 2007-2008pdf
              • Charity-scholarship 2007-2008pdf
                • RACING SCHOLARSHIP TRUST FUND
                • ABANDONED WINNING TICKETS
                  • Cardroom Statistics 2007-2008pdf
                    • Sheet1
                      • Cardroom Revenue 20072008pdf
                      • Slot Comparative Data 2007-2008 (12-15-08)pdf
                      • Slot Revenue Per Machine 0708pdf
                        • TOTAL LINE (3)
                          • Facilities Map with 21 cardrooms (As of 11-18-08)pdf
                          • Permitholder Contact amp Operating In 77th annual rpt (as of 12-24-08)pdf
                          • Promotional Programs for FL Horses 20072008docpdf
                          • Drug Positives Data 2007-2008pdf
                            • Sheet1
                              • State Revenue Summary 0708pdf
                                • 20062007
                                  • Financial Statements (Page 1) 20072008pdf
                                  • Financial Statements (Page 2) 20072008pdf
                                  • PMW Statute Matrix 2007-2008pdf
                                  • Slot Statute Matrix 2007-2008pdf
                                    • Sheet1
                                      • Events Shaping 2007-2008pdf
                                        • Events Shaping the 20072008 RacingGaming Season in Florida
                                          • Events Shaping 2007-2008pdf
                                            • Events Shaping the 20072008 RacingGaming Season in Florida
                                              • Division Overview 2007-2008 (2-23-09)pdf
                                                • THE DIVISION OF PARI-MUTUEL WAGERING
                                                • OFFICE OF AUDITING
                                                • OFFICE OF OPERATIONS
                                                • OFFICE OF REVENUE AND FINANCIAL ANALYSIS
Page 32: Florida Departmentof Busines Division of Pari-Mutuel ......jai alai games, and cardroom poker games. Additionally, slot machine gaming at pari-mutuel facilities is ... is intended

Penn Sanford LLC dba Sanford-Orlando Kennel Club Seminole County

See SOKC LLCs contact information for detail Meet Period 7012007 to 6292008

Racing ResultsPerformances 217 Paid Attendance Racing Days 141 Total Admission Tax Purses Paid $784903

32228 $3867

SOKC LLC dba Sanford-Orlando Kennel Club Seminole County

Website wwwfloridagreyhoundracingcom Mailing Address P O Box 50280 Longwood Florida 32752 Street Address 301 Dog Track Road Longwood Florida 32750 Meet Period 11012007 to 5022008 Racing ResultsPerformances 229 Paid Attendance Racing Days 152 Total Admission Tax Purses Paid $838829

TelephoneFax

41031 $0

4078311600 4078313997

Sarasota Kennel Club Inc Sarasota County

Website wwwsarasotakennelclubcom MailingStreet Address 5400 Bradenton Road Sarasota Florida 34234 Meet Period 7022007 to 5032008 Racing ResultsPerformances 352 Paid Attendance Racing Days 219 Total Admission Tax Purses Paid $1399180

TelephoneFax

145858 $3692

9413557744 9413512207

St Johns Greyhound Park Bayard Raceways Inc

St Johns County Website wwwjaxkennelcom Mailing Address P O Box 959 Orange Park Florida 32067-0959 Street Address 6322 Racetrack Road Jacksonville Florida 32259 Meet Period 9052007 to 12032007 and 3122008 to 5262008 at Orange Park Racing ResultsPerformances 192 Paid Attendance Racing Days 143 Total Admission Tax Purses Paid $1900576

Telephone Fax

28853 $133

9046460001 9046460420

Tampa Greyhound Track Associated Outdoor Clubs Inc

Hillsborough County Website wwwtampadogscom Mailing Address P O Box 8096 Tampa Florida 33674-8096 Street Address 8300 North Nebraska Avenue Tampa Florida 33604 Meet Period 7012007 to 8192007 and (8202007 to 12312007 at Derby Lane) Racing ResultsPerformances 227 Paid Attendance Racing Days 163 Total Admission Tax Purses Paid $1796512

Telephone Fax

0 $0

8139324313 8139325048

25

JAI ALAI FRONTON ASSOCIATIONS

Florida was the first state in the nation to conduct jai alai performances with the first fronton being built in 1926 There are currently eight jai alai permitholders operating at six frontons throughout Florida In fact Florida is now the only state where jai alai games are conducted A total of 1094 regular performances including charity and scholarship performances were conducted during this past fiscal year a decrease of 20 percent from the previous fiscal year

During Fiscal Year 20072008 handle wagered at live jai alai performances decreased by 19 percent Intertrack handle wagered on broadcasts of live Florida jai alai performances decreased by 13 percent There are no longer any other states that conduct jai alai therefore there was no simulcast or intertrack simulcast handle Total handle declined by 16 percent for the Florida jai alai industry

Revenue to the state decreased by three percent during Fiscal Year 20072008 The jai alai industry accounted for approximately two percent of Floridarsquos total revenue and five percent of total handle from pari-mutuel performances Permitholders reported paying $7755267 in playersrsquo awards

Total paid attendance decreased by 52 percent from the prior year The division reports only paid attendance and does not include free admissions or complimentary passes in its data

Total Performances 1094 Total Paid Attendance 160960 Total Gaming Days 833 Total Admission Tax $0

Dania Jai Alai A Divison of the Aragon Group

A Boyd Gaming Company Broward County

Website wwwdania-jai-alaicom Mailing Address P O Box 96 Dania Beach Florida 33004 TelephoneStreet Address 301 East Dania Beach Boulevard Dania Beach Florida 33004 Fax Meet Period 12012007 to 6292008 Gaming ResultsPerformances 240 Paid Attendance 0 Racing Days 180 Total Admission Tax $0 Players Awards Paid $1751505

9549272841 9549209095

Ft Pierce Jai Alai Florida Gaming Centers Inc

St Lucie County Website wwwfla-gamingcom TelephoneMailingStreet Address 1750 South Kings Highway Ft Pierce Florida 34945-3099 Fax Meet Period 4042008 to 5312008 Miscellaneous Revenue to State $34919 (See Section 5509511(4) Florida Statutes for detail) Gaming ResultsPerformances 44 Paid Attendance 0 Racing Days 35 Total Admission Tax $0 Players Awards Paid $150000

7724647500 7724640099

Hamilton Jai Alai and Poker Richmond Entertainment Inc

Hamilton County Website wwwhamiltondownsjaialaicom TelephoneMailingStreet Address 6968 US Highway 129 South Jasper Florida 32052 Fax Meet Period 7012007 to 10252007 Gaming ResultsPerformances 100 Paid Attendance 9220 Racing Days 100 Total Admission Tax $0 Players Awards Paid $205191

3866380011 3866380033

26

Miami Jai Alai Florida Gaming Centers Inc

Dade County

Website wwwfla-gamingcom Telephone MailingStreet Address 3500 NW 37th Avenue Miami Florida 33142 Fax Meet Period 11012007 to 5072008

Gaming Results Performances 216 Paid Attendance 23568 Racing Days 162 Total Admission Tax $0 Players Awards Paid $1986750

3056336400 3056347013

Ocala Jai Alai Second Chance Jai Alai LLC

Marion County

Website wwwocalajaialaicom Mailing Address P O Box 580 Orange Lake Florida 32681 Telephone Street Address 4601 NW Highway 318 Reddick Florida 32686 Fax Meet Period 4032008 to 4302008 Miscellaneous Revenue to State $15733 (See Section 5509511(4) Florida Statutes for detail)

Gaming Results Performances 40 Paid Attendance 0 Racing Days 20 Total Admission Tax $0 Players Awards Paid $102869

3525912345 3525913402

Orlando-Seminole Jai Alai Florida Jai Alai Inc Seminole County

Website wwworlandojaialaicom Mailing Address P O Box 300107 Fern Park Florida 32730 Telephone Street Address 6405 South Highway 17-92 Fern Park Florida 32730 Fax Meet Period 1012008 to 3302008 Miscellaneous Revenue to State $44200 (See Section 5509511(4) Florida Statutes for detail)

Gaming Results Performances 81 Paid Attendance 18578 Racing Days 55 Total Admission Tax $0 Players Awards Paid $303775

4073396221 4078314689

Summer Jai Alai Dade County

See Miami Jai Alais contact information for detail Meet Period 7012007 to 10312007 and 5082008 to 6302008 at Miami Jai Alai

Gaming Results Performances 202 Paid Attendance 72605 Racing Days 152 Total Admission Tax $0 Players Awards Paid $1986750

Summersport Enterprises Ltd A Boyd Gaming Company

Broward County

See Dania Jai Alais contact information for detail Meet Period 7012007 to 11302007 at Dania Jai Alai

Gaming Results Performances 171 Paid Attendance 36989 Racing Days 129 Total Admission Tax $0 Players Awards Paid $1268427

27

THOROUGHBRED ASSOCIATIONS

Florida continues to be a premier thoroughbred racing state with four permitholders operating at three tracks located in Central and South Florida A total of 349 regular performances including charity and scholarship performances were conducted during this past fiscal year which reflects no change from the previous fiscal year

During Fiscal Year 20072008 handle on live thoroughbred performances decreased 23 percent and intertrack handle wagered increased eight percent Simulcast handle wagered on broadcasts of performances from outside the state decreased by 26 percent while intertrack simulcast handle increased by seven percent Overall total handle declined by six percent for the Florida thoroughbred industry

Total revenue to the state during Fiscal Year 20072008 decreased six percent from the prior year The thoroughbred industry accounted for approximately 46 percent of Floridarsquos total revenue and 58 percent of total handle from pari-mutuel performances

Total paid attendance decreased by 20 percent from the prior year The division reports only paid attendance and does not include free admissions or complimentary passes in its data

Total Performances 349 Total Paid Attendance 252673 Total Racing Days 352 Total Admission Tax $53505

Calder Race Course Inc Dade County

Website wwwcalderracecoursecom Mailing Address P O Box 1808 Miami Florida 33055-0808 Street Address 2101 NW 27th Avenue Miami Florida 33056

Meet Period 7012007 to 10142007 and 4252008 to 6302008 Racing ResultsPerformances 109 Paid Attendance Racing Days 109 Total Admission Tax Purses Paid $27295808

Telephone Fax

74495 $15588

3056251311 3056202569

Gulfstream Park Racing Association Inc Broward County

Website wwwcasinoatgulfstreamcomhomehtml MailingStreet Address 901 South Federal Highway Hallandale Beach Florida 33009 Meet Period 1032008 to 4202008 Racing ResultsPerformances 86 Paid Attendance Racing Days 89 Total Admission Tax Purses Paid $30309087

Telephone Fax

0 $0

9544547000 9544546479

Tampa Bay Downs Inc Hillsborough County

Website wwwtampabaydownscom Mailing Address P O Box 2007 Oldsmar Florida 34677 Street Address 11225 Race Track Road Tampa Florida 33626 Meet Period 12082007 to 5042008 Racing ResultsPerformances 94 Paid Attendance Racing Days 94 Total Admission Tax Purses Paid $15474950

Telephone Fax

139683 $30326

8138554401 8132611961

Tropical Park Inc Dade County

See Calders contact information for detail Meet Period 10152007 to 1022008 at Calder Race Course Racing ResultsPerformances 60 Paid Attendance Racing Days 60 Total Admission Tax Purses Paid $12330361

38495 $7591

28

29

HARNESS ASSOCIATIONS

Pompano Park is the only permitholder currently conducting harness horse racing performances in the State of Florida A total of 158 regular performances including charity and scholarship performances were conducted during this past fiscal year a decrease of nine percent from the previous fiscal year

During Fiscal Year 20072008 handle wagered at live harness performances decreased by 12 percent Intertrack handle wagered on broadcasts of live Florida harness performances decreased by 15 percent Simulcast handle wagered on broadcasts of performances from outside the state decreased by 13 percent while intertrack simulcast handle decreased by 13 percent Overall total handle decreased by 13 percent for the Florida harness industry

Total revenue to the state during Fiscal Year 20072008 decreased by nine percent from the prior year The harness industry accounted for approximately six percent of Floridarsquos total revenue and six percent of total handle from pari-mutuel performances

The division reports only paid attendance and does not include free admissions or complimentary passes in its data

Total Performances 158 Total Paid Attendance 0

Total Racing Days 158 Total Admission Tax $0

Isle Casino and Racing at Pompano Park PPI Inc

Broward County

Website wwwtheislepompanoparkcomhomephp Telephone 9549722000 MailingStreet Address 1800 SW Third Street Pompano Beach Florida 33069 Fax 9549780377 Meet Period 7012007 to 6302008

Racing ResultsPerformances 158 Paid Attendance 0 Racing Days 158 Total Admission Tax $0 Purses Paid $12739946

SUMMARY

PARI-MUTUEL INDUSTRY

During Fiscal Year 20072008 the total handle wagered for all classes exceeded $13 billion a decrease of nine percent from the prior fiscal year Total pari-mutuel performances including charity and scholarship performances conducted during Fiscal Year 20072008 decreased by 10 percent from the previous fiscal year

The state realized revenue from regular performances of approximately $25 million a decrease of seven percent from the prior fiscal year Of the $25 million collected greyhound permitholders accounted for 46 percent thoroughbreds for 46 percent harness for 6 percent and jai alai for 2 percent

Total paid attendance decreased 40 percent from the prior year The division reports only paid attendance and does not include free admission or complimentary passes in its data

HORSE RACING

Promotional Programs for Florida-Bred Horses

Florida breeder promotions and award programs are administered by private breeders and owners associations organized to promote ownership and breeding of race horses in the State of Florida Each association conducts its own campaign to enhance the horse breeding industry in the state and provides breeders and owners awards of up to 20 percent of announced gross purses The Florida Standardbred Breeders and Owners Association is funded by the breaks and uncashed tickets from live performances and one percent of the intertrack handle The Quarter Horse Breeders Association is funded by the breaks and the uncashed tickets from live races and one percent of the live and intertrack handle The Florida Thoroughbred Breeders and Ownersrsquo Association awards program is funded by 0955 percent of the live simulcast and intertrack handle as well as 3475 percent of the gross revenue from out-of-state wagers on Florida races

To date the Florida thoroughbred breeding industry has produced 45 national champions including Skip Away the 1998 North American Horse of the Year and Affirmed the last horse to have won the Triple Crown (1978) In 2005 Florida-bred ldquoAfleet Alexrdquo captured two-thirds of the Triple Crown winning the Preakness Stakes (G1) and Belmont Stakes (G1) The industry boasts 110 Florida-bred millionaires 19 classic winners (Kentucky Derby Preakness Stakes and Belmont Stakes) and 20 Breeders Cup Day champions

The Florida Thoroughbred Breedersrsquo and Ownersrsquo Association funds the Florida-bred Stakes Program which is implemented at Floridas thoroughbred racetracks In addition Florida-breds won 346 stakes races including 68 graded stakes and earned more than $41 million in stakes purses Florida-breds banked in excess of $194 million in total North American purse money Through a percentage of pari-mutuel handle Florida thoroughbred permitholders contributed $9542882 to the Florida Thoroughbred Breedersrsquo and Ownersrsquo Association during Fiscal Year 20072008 The FTBOA paid out $5941304 in Breedersrsquo Awards $567000 in Stallion Ownersrsquo Awards and $2112650 through the Florida-bred Stakes Program The Florida-bred Stakes Program includes ldquoThe Sunshine Millionsrdquo at Gulfstream Park ldquoThe Florida Millionrdquo at Calder Race CourseTropical Park ldquoFlorida Cup Dayrdquo at Tampa Bay Downs and additional funds for supplements to Florida-bred Preferred Stakes Races during the CalderTropical and Tampa Bay Downsrsquo meets

The Florida Standardbred Breeders and Owners Association a non-profit organization and the recognized representative of horsemen in the state of Florida is the designated association for the allocation and distribution of funds for Florida-bred Standardbred racing Promotional activities include providing breeder and stallion awards for eligible Florida-bred horses during Pompano Parks 20072008 meet as well as awards for Florida Breeders Stakes races A series of races and awards were also provided for two and three-year-old standardbreds to prepare for the winter meet at Pompano Park The total amount of funds collected and distributed to the Florida Standardbred horsemen throughout the year exceeded $1600000

Note Promotional program information is provided by respective Breeders and Owners Associations

30

UNIVERSITY OF FLORIDA COLLEGE OF VETERINARY MEDICINE RACING LABORATORY

The University of Florida College of Veterinary Medicine Racing Laboratory detects and identifies any drug medication stimulant depressant hypnotic local anesthetic or drug-masking agent prohibited in the blood urine or other bodily fluids of racing horses and greyhounds collected by the Division

During Fiscal Year 20072008 the laboratory received and processed 82763 samples that resulted in 537014 analyses The vigilant monitoring of samples by the laboratory serves to deter the illegal use of drugs in racing animals in Florida

Horse UrineBlood Greyhound Urine 1 Investigative Samples Received 18509 64254 3

2Samples Analyzed 18573 29320 3 Number of Analyses 293371 243643 7 Positives 102 46 NA

1 Quantity Not Sufficient For Testing (QNS) 34798 (542) 2 The Samples Analyzed number for horses is larger than the Samples Received number due to the carryover of samples received in June 2007 that are analyzed in July of the next fiscal year

DRUG POSITIVES FOR FISCAL YEAR 20072008

Types of Positives (ARCI Drug Class) Horse Greyhound Acepromazine Metabolite (3) 12 0 Acepromazine Metabolites (3) Butorphanol (3) 1 0 Albuterol (3) 2 0 Aminorex Levamisole Levamisole metabolite 0 1 Benzoylecgonine (1) 1 8 Butorphanol (3) 3 0 Caffeine (2)Theophylline (3) 2 0 Caffeine (2) Theophylline (3) Butorphanol (3) 1 0 Caffeine (2)Theophylline (3) Theobromine (4) 5 0 Cimetidine (5) 4 0 Clenbuterol (3) 9 0 Dimethyl Sulfoxide (5) 5 9 Gamma-Hydroxphenylbutazone (NA) 0 9 Gamma-Hydroxphenylbutazone (NA) Phenylbutazone (NA) Oxyphenbutazone (4) 0 3 Glycopyrrolate (3) 5 0 Ipratropium (3) 2 0 Lidocaine (2) 0 1 Lidocaine (2) 3-Hydroxylidocaine Monoethyl-glycinesylidine 1 0 Lidocaine (2) 3amp4-Hydroxylidocaine Monoethyl-glycinesylidine 0 1 Methocarbamol (4) 0 1 Methocarbamol (4) Guaifenesin (4) 2 0 Naproxen (4) 1 0 Oxilofrine 4 0 Pentoxifylline (4) 1 0 Phenylbutazone (NA)Oxyphenbutazone (4) 37 1 Procaine (3) 0 5 Ranitidine (5) 4 0 Theobromine (4) 0 7 TOTALS 102 46

Class (1) Drugs that have the highest potential to affect performance and have no generally accepted medical use in the racing animal

Class (2) Drugs that have a high potential to affect performance but less of a potential than drugs in Class I Class (3) Drugs that may or may not have generally accepted medical use in the racing animal but the pharmacology of which

suggests less potential to affect performance than drugs in Class 2

Class (4) Includes therapeutic medications that would be expected to have less potential to affect performance than those in Class 3 Class (5) Includes therapeutic medications for which concentration limits have been established by the racing jurisdictions as well as

certain miscellaneous agents and other medications as determined by the regulatory bodies

31

FIN

AN

CIA

L S

TATE

ME

NTS

DIVISION OF PARI-MUTUEL WAGERING SUMMARY OF STATE REVENUE FROM PARI-MUTUEL CARDROOM

AND SLOT ACTIVITIES FISCAL YEAR 20072008

State Revenue From Regular Performances Tax on Attendance $ 116982 Daily License Fees 3882120 Tax on Handle 19110317

State Revenue From Pari-Mutuel Performances $ 23109419

Other State Revenue Occupational Licenses $ 627372 Fingerprint Fees 281045 Escheated Tickets From Greyhound and Jai Alai (1) 1470310 Racing Scholarship Funds (1) 3303 PMW Trust Fund - Drug Fines 25975 Miscellaneous Revenue 104013 General Revenue Fund - Other Fines 36290

Other State Revenue $ 2548308

Total Pari-Mutuel State Revenue $ 25657727

State Revenue From Cardrooms Table Fees $ 875000 Gross Receipts(2) 9086385 Occupational Licenses 131741

Total State Revenue From Cardrooms $ 10093126

State Revenue From Slots CompulsiveAddictive Gambling Fee $ 750000 Facility License Fee 9000000 Slot Taxes(3)(4) 122891732 Fingerprint Fees 9678 Occupational Licenses 309920 Miscellaneous Revenue 4561 Miscellaneous Fines 60000

Total State Revenue From Slots $ 133025891

Total State Revenue Generated(5) $ 168776744

(1) Escheated tickets from greyhound racing and jai alai gaming and Racing Scholarship Funds are distributed to the Department of Education

(2) One-half of cardroom gross receipts is deposited into General Revenue (3) Slot taxes are distributed to the Department of Education (4) Pompano Park has requested a refund of $23 million for overpayment of Slot taxes for Fiscal

Year 20072008 Refund has been requested and will be processed by the Department of Education in Fiscal Year 20082009

(5) Total revenue and components thereof generated is on the accrual basis of accounting Total revenue and components thereof as as shown in the financial statements on page 34 is on the cash basis of accounting

32

DEPARTMENT OF BUSINESS amp PROFESSIONAL REGULATION DIVISION OF PARI-MUTUEL WAGERING

BALANCE SHEET SPECIAL REVENUE FUND

FOR FISCAL YEAR ENDED JUNE 30 2008

ASSETS2008 2007

Cash Cash with State Treasurer Investments at cost Accounts receivable Allowance for uncollectibles Interest receivable Due from state funds

$ 8782450 130253048 614648452 370224565

(47367) 3214765

11039242

$ 12865700222813082

2974720047251866437

(403691)75307163230584

TOTAL ASSETS $ 1138115155 $ 3472622875

LIABILITIES amp FUND EQUITY Liabilities Accounts payable Accrued salaries Due to other funds Due to other state agencies Due to general revenue Compensated Absences Deferred revenues

$ 31462691 5343391

19860800 6908508

72185753 352080

-

$ 2451476432118280

5007001118617783905919

130600-

Total Liabilities 136113223 152356440

Fund Equity Unreserved 1002001932 3320266435

Total Fund Equity 1002001932 3320266435

TOTAL LIABILITIES amp FUND EQUITY $ 1138115155 $ 3472622875

The financial statements and notes are for informational purposes only

33

DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION DIVISION OF PARI-MUTUEL WAGERING

STATEMENT OF REVENUES EXPENDITURES amp CHANGES IN FUND BALANCE - BUDGET amp ACTUAL SPECIAL REVENUE FUND

FOR FISCAL YEAR ENDED JUNE 30 2008

FINAL 2008 2007 BUDGET ACTUAL VARIANCE ACTUAL

REVENUES Fees Charges Commissions and Sales $ 1462968000 $ 1510423993 $ 47455993 $ 1848846680 Licenses and Permits 88230000 75755065 (12474935) 77772299 Taxes 14652040100 14709972807 57932707 7556712852 Fines Forfeits Judgments and Settlements 4117800 8773932 4656132 10192871 Interest and Dividends Net 53744700 60790502 7045802 96755032 Transfers In - - - 3230584 Miscellaneous Receipts 7506100 12204044 4697944 9178523

Total Revenues 16268606700 16377920343 109313643 9602688841

EXPENDITURES CURRENT OPERATING Salaries 579678900 533903674 45775226 463518647 Other Personal Services 184418800 168853792 15565008 178434171 Other Operating Expenditures 97523500 84325982 13197518 72283850 Operation of Motor Vehicles 5500000 4847937 652063 2585300 Risk Management 16085600 16085600 21327300 GampAState University System - - - 30000000 State Attorney-Slots 23188500 - 23188500 -Tax Collection Equalization 72500 - 72500 -PMW Lab Services 236000000 236000000 - 236000000 PMW Compliance System 29647600 29647600 - 28524598 TrDMSHR SVCSSTW Contract 5828400 - 5828400 5785000 Cardroom Tax Distribution 85500000 67702156 17797844 55541702 Compulsive Gambling Prevention 141337500 125960114 15377386 88470124 OPERATING CAPITAL OUTLAY 4283200 3877015 406185 2830286 Acquisition of Motor Vehicles 7885000 7885000 - 2870000 Assessment for Fingerprinting 65988000 29746050 36241950 38680327 Service Charge to General Revenue 370000000 293760648 76239352 334561292 Refunds 120000000 6209831 113790169 502671 Transfer to FDLE Slots Investigation 321759200 310000000 11759200 291580000 Transfers to Other Funds 17917534500 12439618141 5477916359 4975167341 Transfers to General Revenue 5340000000 4350000000 990000000 846632576

Total Expenditures 25552231200 18692337940 6859893260 7675295185

Excess (Deficiency) of Revenues Over (9283624500) (2314417597) 6969206903 1927393656 (Under) Expenditures

FUND BALANCE JULY 1 2007 - 3316419529 3316419529 1392872779

FUND BALANCE JUNE 30 2008 $ (9283624500) $ 1002001932 $ 10285626432 $ 3320266435 (1) (1)

(2) (1) Does not include budget of $ 45000000 for category 190000 Investments Actual expenditures for category 190000 were

closed into the investment account (2) An adjustment of $3846906 was made to the beginning fund balance due to adjustments made by the Department

of Financial Services The financial statements and notes are for informational purposes only

34

C

AR

DR

OO

M P

AR

I-MU

TUE

L A

ND

SLO

T S

TATU

TE M

ATR

IX

STATUTE TOPIC GREYHOUND JAI ALAI THOROUGHBRED HARNESS QUARTER HORSE

FEES

Daily License Fees On Live

On-track Handle

$80 per race 5500951(1)(a) $40 per game 5500951(1)(a) $100 per race 5500951(1)(a) $100 per race 5500951(1)(a) $100 per race 5500951(1)(a)

Daily License Fees On

Simulcast Handle

$80 per race but not to exceed $500 per day 5500951(1)(a)

$40 per game but not to exceed $500 per day 5500951(1)(a)

$100 per race but not to exceed $500 per day 5500951(1)(a)

$100 per race but not to exceed $500 per day 5500951(1)(a)

$100 per race but not to exceed $500 per day 5500951(1)(a)

Cardroom Table Fees

Annual fee for each facility is $1000 for each table to be operated at the cardroom 849086(5)(d)

Annual fee for each facility is $1000 for each table to be operated at the cardroom 849086(5)(d)

Annual fee for each facility is $1000 for each table to be operated at the cardroom 849086(5)(d)

Annual fee for each facility is $1000 for each table to be operated at the cardroom 849086(5)(d)

Annual fee for each facility is $1000 for each table to be operated at the cardroom 849086(5)(d)

TAXES

Tax On Admissions

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a)

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a)

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a)

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a)

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a)

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c)

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c)

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c)

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c)

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c)

15 of admission charge or 10 cents whichever is greater for entrance to the cardroom This tax only applies if a separate admission fee is charged for entry into the cardroom facility If a single admission fee is charged allowing entry to both or either the pari-mutuel facility and the cardroom facility the tax is payable only once and shall be payable pursuant to Chapter 550 849086(13)(b)

15 of admission charge or 10 cents whichever is greater for entrance to the cardroom This tax only applies if a separate admission fee is charged for entry into the cardroom facility If a single admission fee is charged allowing entry to both or either the pari-mutuel facility and the cardroom facility the tax is payable only once and shall be payable pursuant to Chapter 550 849086(13)(b)

15 of admission charge or 10 cents whichever is greater for entrance to the cardroom This tax only applies if a separate admission fee is charged for entry into the cardroom facility If a single admission fee is charged allowing entry to both or either the pari-mutuel facility and the cardroom facility the tax is payable only once and shall be payable pursuant to Chapter 550 849086(13)(b)

15 of admission charge or 10 cents whichever is greater for entrance to the cardroom This tax only applies if a separate admission fee is charged for entry into the cardroom facility If a single admission fee is charged allowing entry to both or either the pari-mutuel facility and the cardroom facility the tax is payable only once and shall be payable pursuant to Chapter 550 849086(13)(b)

15 of admission charge or 10 cents whichever is greater for entrance to the cardroom This tax only applies if a separate admission fee is charged for entry into the cardroom facility If a single admission fee is charged allowing entry to both or either the pari-mutuel facility and the cardroom facility the tax is payable only once and shall be payable pursuant to Chapter 550 849086(13)(b)

Tax On Cardroom Gross Receipts

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts 849086(13)(a)

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts 849086(13)(a)

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts 849086(13)(a)

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts 849086(13)(a)

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts 849086(13)(a)

This matrix represents a summary of 2007 Statutes Please refer to the cite noted by statutory topic for specific language governing pari-mutuel wagering

35

STATUTE TOPIC GREYHOUND JAI ALAI THOROUGHBRED HARNESS QUARTER HORSE

Tax On Live On-track Handle

55 of handle except for charity perfomances which is 76 of handle 5500951(3)(b)1

Effective July 1 2000 a permitholder may not be taxed at a higher rate than 2 5500951(3)(d)

05 of handle 55009515(2)(a) 05 of handle 55009512(2)(a) 1 of handle 5500951(3)(a)

Tax On Simulcast Handle

Allows permitholders to receive greyhound races from out-of-state and are subject to taxation under 5500951 and 55009511 5503551(4)

Allows permitholders to receive jai alai games from out-of-state and are subject to taxation under 5500951 and 55009511 5503551(4)

Allows permitholders to receive horse races from out-of-state and are subject to taxation under 5500951 55009512 and 55009515 5503551(3) through 5503551(3)(c)

Allows permitholders to receive horse races from out-of-state and are subject to taxation under 5500951 55009512 and 55009515 5503551(3) through 5503551(3)(c)

Allows permitholders to receive horse races from out-of-state and are subject to taxation under 5500951 55009512 and 55009515 5503551(3) through 5503551(3)(c)

Tax On Intertrack and Intertrack

Simulcast Handle

55 of intertack and intertrack simulcast handle except for the intertrack handle from charity performances at a guest track within the market area of the host the tax is 76

71 of intertrack and intertrack simulcast handle 5500951(3)(b)2 and 5500951(3)(c)1

2 of intertrack handle 5500951(3)(c)1

33 of intertrack handle 5500951(3)(c)1

2 of intertrack handle 5500951(3)(c)1

5500951(3)(b)1 and 5500951(3)(c)1

05 of intertrack and intertrack simulcast handle if the guest is located outside market area of host and within market area of thoroughbred track conducting a live meet 5500951(3)(c)1

39 of intertrack and intertrack simuclast handle for permitholders located in an area of the state where there are only 3 greyhound permitholders located in 3 contiguous counties 5500951(3)(c)2

39 of intertrack and intertrack simulcast handle for greyhound permitholders located in the same market area as specified in 550615(6) or (9) 5500951(3)(c)2

05 of intertrack and intertrack simulcast handle if the guest is located outside market area of host and within market area of thoroughbred track conducting a live meet 5500951(3)(c)1

33 of intertrack and intertrack simulcast handle if permitholder restricted from operating live on a year-round basis and tax paid on intertrack handle exceeds that paid during 9293 State Fiscal Year 55009511(3)(a)

61 of intertrack and intertrack simulcast handle for jai alai permitholders located in the market area as specified in 550615(6) or (9) until the tax paid on intertrack handle in the current state fiscal year exceeds that paid during 9293 State Fiscal Year then tax on handle is 23 5500951(3)(c)2

24 of intertrack simulcast handle 5500951(3)(c)1 and 55009515(5)

05 of intertrack and intertrack simulcast handle if host and guest are thoroughbred permitholders or if the guest is located outside market area of host and within market area of thoroughbred track conducting a live meet 5500951(3)(c)1

05 of intertrack simulcast handle if guest track is a thoroughbred track located more than 35 miles from host track 55009515(5)

15 of intertrack simulcast handle 5500951(3)(c)1

05 of intertrack and intertrack simulcast handle if the guest is located outside market area of host and within market area of thoroughbred track conducting a live meet 5500951(3)(c)1

24 of intertrack simulcast handle 5500951(3)(c)1 and 55009515(5)

05 of intertrack and intertrack simulcast handle if the guest is located outside market area of host and within market area of thoroughbred track conducting a live meet 5500951(3)(c)1

OUTS (ESCHEATS)

Live On-track Handle

Paid to the State of Florida 5501645(2) Paid to the State of Florida 5501645(2) Retained by permitholder 5502633(3) Paid to Florida Standardbred Breedersrsquo and Ownersrsquo Association (FSBOA) 55026165(1) and 5502633(2)(a)

Paid to Florida Quarter Horse Breedersrsquo and Owners Association (FQHBOA) 55026165(1) and 5502633(2)(b)

Escheats from Arabian races are paid to Florida Arabian Horse Racing Promotion Fund 5502633(2)(c)

This matrix represents a summary of 2007 Statutes Please refer to the cite noted by statutory topic for specific language governing pari-mutuel wagering

36

STATUTE TOPIC GREYHOUND JAI ALAI THOROUGHBRED HARNESS QUARTER HORSE

TAX CREDITS amp EXEMPTIONS

(excluding charity performances

unless otherwise

Tax exemption of $360000 per state fiscal year or $500000 for 3 permitholders that held a full live schedule in 1995 and closest to another state authorizing greyhound racing

A permitholder that has incurred tax on handle and admissions that exceeds its operating earnings is entitiled to credit the excess amount of taxes against its next ensuing meets 55009511(1)(b)

Permitholders are allowed a credit of up to 1 of the paid taxes for the previous taxable year The credit if taken is applied against taxes on live handle due for a taxable year under this section and

noted) 55009514(1) is paid directly to the Jockeys Guild by the permitholders 55009515(6)

Tax credit each state fiscal year equal to daily license fee on live races in previous state fiscal year 5500951(1)(a)

Allows each permitholder that cannot utilize the full amount of the tax exemption or daily license fee tax credit to transfer the unused portion to a greyhound permitholder acting as a host track for intertrack wagering 5500951(1)(b)

Tax credit each state fiscal year in an amount equal to the amount remitted in escheated tickets in prior state fiscal year 5501647

Tax credit each state fiscal year equal to 25 of amount remitted in escheated tickets in prior state fiscal year Funds equal to the tax credit shall be paid by the permitholder to the National Association of Jai Alai Frontons 5501646

$30000 per performance exemption if live handle during the preceding state fiscal year was less than $15 million This exemption applies to charity performances 55009511(2)(a)1

A permitholder conducting fewer than 100 performances in any calendar year shall pay to the state the same aggregate amount of daily license fees on live games admissions tax and tax on live handle as that paid during the most recent prior calendar year in which at least 100 live performances were conducted 55009511(4)

CHARITY PERFORMANCES

Maximum of 5 days 5500351(1)

Permitholders are allowed to conduct 1 additional day to be designated as ldquoGreyhound Adopt-A-Pet Day Proceeds are paid to bona fide organizations that promote the adoption of greyhounds 5501648(2)

Maximum of 5 days 5500351(1)

Permitholders are allowed to conduct 2 additional performances known as ldquoRetired Jai Alai Playersrsquo Charity Dayrdquo for a fund to benefit retired jai alai players 5500351(8)

Maximum of 5 days 5500351(1)

One additional scholarship day to tracks located in Hillsborough County for the benefit of Pasco-Hernando Community College 5500351(6)(a) and 5500351(6)(b)

Maximum of 5 days 5500351(1) Maximum of 5 days 5500351(1)

Permitholders shall pay from any source including charity performances not less than 10 of tax credit from escheated tickets to a bona fide greyhound adoption program 5501647

This matrix represents a summary of 2007 Statutes Please refer to the cite noted by statutory topic for specific language governing pari-mutuel wagering

37

STATUTE TOPIC STATUTE REFERENCE SUMMARY

FEES

Slot License Fee 551106(1)(a) FS Annual fee for each slot machine facility is $3 million paid with the initial license application and annuall thereafter on the anniversary date of the issuance of the initial license

Compulsive or Addictive Gambling Prevention Program Fee 551118(3) FS Annual fee for each slot machine facility is $250000 paid at the same time the annual

license fee is due and annual thereafter

TAXES

Tax on Slot Revenue 551106(2)(a) and 551006(3) FS

50 of slot machine revenues which is the total of all cash and property received by the slot machine licensee from the operation of slot machines less the amount of cash cash equivalents credits and prized paid to winners of slot machine gaming shall be remitted by 3 pm Wednesday for the preceeding week ending Sunday

FINES

Failure to Pay Slot Tax Fine 551106(4) FS Up to $10000 for each day tax payment is not remitted timely

Civil Fine 551107(11) FS The division may impose a civil fine of up to $5000 fpr each violation of this chapter or the rules of the division

False Statement Fine 551109(1) FS

Up to a $10000 fine or civil penalty for any person who knowingly makes or causes to be made or aids assists or procures another to make a false statement in any report disclosure application or any document required under Chapter 551 or any rule adopted under Chapter 551

Unauthorized Possession of Slot Machines Fine 551109(2) FS

Up to a $10000 administrative fine or civil penalty for any person who possesses a slot machine without the license required by Chapter 551 or who possesses a slot machine at any location other than at the slot machines licensees facility

PENALTIES

Slot Machine Licensee Civil Penalities 551117 FS Up to a $100000 civil penalty for each count or separate offense against the slot machine

licensee for violation of Chapter 551 or any rule adopted by the division

This matrix represents a summary of 2008 Statutes Please refer to the cite noted by statutory topic for specific language governing pari-mutuel wagering

38

  • Table of Contents 2007-2008pdf
  • Overview 2007-2008pdf
  • Division Overview 2007-2008 (2-4-09)pdf
    • THE DIVISION OF PARI-MUTUEL WAGERING
    • OFFICE OF AUDITING
    • OFFICE OF OPERATIONS
    • OFFICE OF REVENUE AND FINANCIAL ANALYSIS
      • Events Shaping 2007-2008pdf
        • Events Shaping the 20072008 RacingGaming Season in Florida
          • Fiscal Years Comparative Data 2007-2008pdf
            • Total Paid
            • Total
            • Pari-Mutuel
            • Handle
            • State Revenue
            • as a Percent
            • of Handle
              • PMW Graphs 2007-2008pdf
              • PMW Handle Statistics 20072008pdf
              • Guest Handle by Host 2007-2008pdf
              • Charity-scholarship 2007-2008pdf
                • RACING SCHOLARSHIP TRUST FUND
                • ABANDONED WINNING TICKETS
                  • Cardroom Statistics 2007-2008pdf
                    • Sheet1
                      • Cardroom Revenue 20072008pdf
                      • Slot Comparative Data 2007-2008 (12-15-08)pdf
                      • Slot Revenue Per Machine 0708pdf
                        • TOTAL LINE (3)
                          • Facilities Map with 21 cardrooms (As of 11-18-08)pdf
                          • Permitholder Contact amp Operating In 77th annual rpt (as of 12-24-08)pdf
                          • Promotional Programs for FL Horses 20072008docpdf
                          • Drug Positives Data 2007-2008pdf
                            • Sheet1
                              • State Revenue Summary 0708pdf
                                • 20062007
                                  • Financial Statements (Page 1) 20072008pdf
                                  • Financial Statements (Page 2) 20072008pdf
                                  • PMW Statute Matrix 2007-2008pdf
                                  • Slot Statute Matrix 2007-2008pdf
                                    • Sheet1
                                      • Events Shaping 2007-2008pdf
                                        • Events Shaping the 20072008 RacingGaming Season in Florida
                                          • Events Shaping 2007-2008pdf
                                            • Events Shaping the 20072008 RacingGaming Season in Florida
                                              • Division Overview 2007-2008 (2-23-09)pdf
                                                • THE DIVISION OF PARI-MUTUEL WAGERING
                                                • OFFICE OF AUDITING
                                                • OFFICE OF OPERATIONS
                                                • OFFICE OF REVENUE AND FINANCIAL ANALYSIS
Page 33: Florida Departmentof Busines Division of Pari-Mutuel ......jai alai games, and cardroom poker games. Additionally, slot machine gaming at pari-mutuel facilities is ... is intended

JAI ALAI FRONTON ASSOCIATIONS

Florida was the first state in the nation to conduct jai alai performances with the first fronton being built in 1926 There are currently eight jai alai permitholders operating at six frontons throughout Florida In fact Florida is now the only state where jai alai games are conducted A total of 1094 regular performances including charity and scholarship performances were conducted during this past fiscal year a decrease of 20 percent from the previous fiscal year

During Fiscal Year 20072008 handle wagered at live jai alai performances decreased by 19 percent Intertrack handle wagered on broadcasts of live Florida jai alai performances decreased by 13 percent There are no longer any other states that conduct jai alai therefore there was no simulcast or intertrack simulcast handle Total handle declined by 16 percent for the Florida jai alai industry

Revenue to the state decreased by three percent during Fiscal Year 20072008 The jai alai industry accounted for approximately two percent of Floridarsquos total revenue and five percent of total handle from pari-mutuel performances Permitholders reported paying $7755267 in playersrsquo awards

Total paid attendance decreased by 52 percent from the prior year The division reports only paid attendance and does not include free admissions or complimentary passes in its data

Total Performances 1094 Total Paid Attendance 160960 Total Gaming Days 833 Total Admission Tax $0

Dania Jai Alai A Divison of the Aragon Group

A Boyd Gaming Company Broward County

Website wwwdania-jai-alaicom Mailing Address P O Box 96 Dania Beach Florida 33004 TelephoneStreet Address 301 East Dania Beach Boulevard Dania Beach Florida 33004 Fax Meet Period 12012007 to 6292008 Gaming ResultsPerformances 240 Paid Attendance 0 Racing Days 180 Total Admission Tax $0 Players Awards Paid $1751505

9549272841 9549209095

Ft Pierce Jai Alai Florida Gaming Centers Inc

St Lucie County Website wwwfla-gamingcom TelephoneMailingStreet Address 1750 South Kings Highway Ft Pierce Florida 34945-3099 Fax Meet Period 4042008 to 5312008 Miscellaneous Revenue to State $34919 (See Section 5509511(4) Florida Statutes for detail) Gaming ResultsPerformances 44 Paid Attendance 0 Racing Days 35 Total Admission Tax $0 Players Awards Paid $150000

7724647500 7724640099

Hamilton Jai Alai and Poker Richmond Entertainment Inc

Hamilton County Website wwwhamiltondownsjaialaicom TelephoneMailingStreet Address 6968 US Highway 129 South Jasper Florida 32052 Fax Meet Period 7012007 to 10252007 Gaming ResultsPerformances 100 Paid Attendance 9220 Racing Days 100 Total Admission Tax $0 Players Awards Paid $205191

3866380011 3866380033

26

Miami Jai Alai Florida Gaming Centers Inc

Dade County

Website wwwfla-gamingcom Telephone MailingStreet Address 3500 NW 37th Avenue Miami Florida 33142 Fax Meet Period 11012007 to 5072008

Gaming Results Performances 216 Paid Attendance 23568 Racing Days 162 Total Admission Tax $0 Players Awards Paid $1986750

3056336400 3056347013

Ocala Jai Alai Second Chance Jai Alai LLC

Marion County

Website wwwocalajaialaicom Mailing Address P O Box 580 Orange Lake Florida 32681 Telephone Street Address 4601 NW Highway 318 Reddick Florida 32686 Fax Meet Period 4032008 to 4302008 Miscellaneous Revenue to State $15733 (See Section 5509511(4) Florida Statutes for detail)

Gaming Results Performances 40 Paid Attendance 0 Racing Days 20 Total Admission Tax $0 Players Awards Paid $102869

3525912345 3525913402

Orlando-Seminole Jai Alai Florida Jai Alai Inc Seminole County

Website wwworlandojaialaicom Mailing Address P O Box 300107 Fern Park Florida 32730 Telephone Street Address 6405 South Highway 17-92 Fern Park Florida 32730 Fax Meet Period 1012008 to 3302008 Miscellaneous Revenue to State $44200 (See Section 5509511(4) Florida Statutes for detail)

Gaming Results Performances 81 Paid Attendance 18578 Racing Days 55 Total Admission Tax $0 Players Awards Paid $303775

4073396221 4078314689

Summer Jai Alai Dade County

See Miami Jai Alais contact information for detail Meet Period 7012007 to 10312007 and 5082008 to 6302008 at Miami Jai Alai

Gaming Results Performances 202 Paid Attendance 72605 Racing Days 152 Total Admission Tax $0 Players Awards Paid $1986750

Summersport Enterprises Ltd A Boyd Gaming Company

Broward County

See Dania Jai Alais contact information for detail Meet Period 7012007 to 11302007 at Dania Jai Alai

Gaming Results Performances 171 Paid Attendance 36989 Racing Days 129 Total Admission Tax $0 Players Awards Paid $1268427

27

THOROUGHBRED ASSOCIATIONS

Florida continues to be a premier thoroughbred racing state with four permitholders operating at three tracks located in Central and South Florida A total of 349 regular performances including charity and scholarship performances were conducted during this past fiscal year which reflects no change from the previous fiscal year

During Fiscal Year 20072008 handle on live thoroughbred performances decreased 23 percent and intertrack handle wagered increased eight percent Simulcast handle wagered on broadcasts of performances from outside the state decreased by 26 percent while intertrack simulcast handle increased by seven percent Overall total handle declined by six percent for the Florida thoroughbred industry

Total revenue to the state during Fiscal Year 20072008 decreased six percent from the prior year The thoroughbred industry accounted for approximately 46 percent of Floridarsquos total revenue and 58 percent of total handle from pari-mutuel performances

Total paid attendance decreased by 20 percent from the prior year The division reports only paid attendance and does not include free admissions or complimentary passes in its data

Total Performances 349 Total Paid Attendance 252673 Total Racing Days 352 Total Admission Tax $53505

Calder Race Course Inc Dade County

Website wwwcalderracecoursecom Mailing Address P O Box 1808 Miami Florida 33055-0808 Street Address 2101 NW 27th Avenue Miami Florida 33056

Meet Period 7012007 to 10142007 and 4252008 to 6302008 Racing ResultsPerformances 109 Paid Attendance Racing Days 109 Total Admission Tax Purses Paid $27295808

Telephone Fax

74495 $15588

3056251311 3056202569

Gulfstream Park Racing Association Inc Broward County

Website wwwcasinoatgulfstreamcomhomehtml MailingStreet Address 901 South Federal Highway Hallandale Beach Florida 33009 Meet Period 1032008 to 4202008 Racing ResultsPerformances 86 Paid Attendance Racing Days 89 Total Admission Tax Purses Paid $30309087

Telephone Fax

0 $0

9544547000 9544546479

Tampa Bay Downs Inc Hillsborough County

Website wwwtampabaydownscom Mailing Address P O Box 2007 Oldsmar Florida 34677 Street Address 11225 Race Track Road Tampa Florida 33626 Meet Period 12082007 to 5042008 Racing ResultsPerformances 94 Paid Attendance Racing Days 94 Total Admission Tax Purses Paid $15474950

Telephone Fax

139683 $30326

8138554401 8132611961

Tropical Park Inc Dade County

See Calders contact information for detail Meet Period 10152007 to 1022008 at Calder Race Course Racing ResultsPerformances 60 Paid Attendance Racing Days 60 Total Admission Tax Purses Paid $12330361

38495 $7591

28

29

HARNESS ASSOCIATIONS

Pompano Park is the only permitholder currently conducting harness horse racing performances in the State of Florida A total of 158 regular performances including charity and scholarship performances were conducted during this past fiscal year a decrease of nine percent from the previous fiscal year

During Fiscal Year 20072008 handle wagered at live harness performances decreased by 12 percent Intertrack handle wagered on broadcasts of live Florida harness performances decreased by 15 percent Simulcast handle wagered on broadcasts of performances from outside the state decreased by 13 percent while intertrack simulcast handle decreased by 13 percent Overall total handle decreased by 13 percent for the Florida harness industry

Total revenue to the state during Fiscal Year 20072008 decreased by nine percent from the prior year The harness industry accounted for approximately six percent of Floridarsquos total revenue and six percent of total handle from pari-mutuel performances

The division reports only paid attendance and does not include free admissions or complimentary passes in its data

Total Performances 158 Total Paid Attendance 0

Total Racing Days 158 Total Admission Tax $0

Isle Casino and Racing at Pompano Park PPI Inc

Broward County

Website wwwtheislepompanoparkcomhomephp Telephone 9549722000 MailingStreet Address 1800 SW Third Street Pompano Beach Florida 33069 Fax 9549780377 Meet Period 7012007 to 6302008

Racing ResultsPerformances 158 Paid Attendance 0 Racing Days 158 Total Admission Tax $0 Purses Paid $12739946

SUMMARY

PARI-MUTUEL INDUSTRY

During Fiscal Year 20072008 the total handle wagered for all classes exceeded $13 billion a decrease of nine percent from the prior fiscal year Total pari-mutuel performances including charity and scholarship performances conducted during Fiscal Year 20072008 decreased by 10 percent from the previous fiscal year

The state realized revenue from regular performances of approximately $25 million a decrease of seven percent from the prior fiscal year Of the $25 million collected greyhound permitholders accounted for 46 percent thoroughbreds for 46 percent harness for 6 percent and jai alai for 2 percent

Total paid attendance decreased 40 percent from the prior year The division reports only paid attendance and does not include free admission or complimentary passes in its data

HORSE RACING

Promotional Programs for Florida-Bred Horses

Florida breeder promotions and award programs are administered by private breeders and owners associations organized to promote ownership and breeding of race horses in the State of Florida Each association conducts its own campaign to enhance the horse breeding industry in the state and provides breeders and owners awards of up to 20 percent of announced gross purses The Florida Standardbred Breeders and Owners Association is funded by the breaks and uncashed tickets from live performances and one percent of the intertrack handle The Quarter Horse Breeders Association is funded by the breaks and the uncashed tickets from live races and one percent of the live and intertrack handle The Florida Thoroughbred Breeders and Ownersrsquo Association awards program is funded by 0955 percent of the live simulcast and intertrack handle as well as 3475 percent of the gross revenue from out-of-state wagers on Florida races

To date the Florida thoroughbred breeding industry has produced 45 national champions including Skip Away the 1998 North American Horse of the Year and Affirmed the last horse to have won the Triple Crown (1978) In 2005 Florida-bred ldquoAfleet Alexrdquo captured two-thirds of the Triple Crown winning the Preakness Stakes (G1) and Belmont Stakes (G1) The industry boasts 110 Florida-bred millionaires 19 classic winners (Kentucky Derby Preakness Stakes and Belmont Stakes) and 20 Breeders Cup Day champions

The Florida Thoroughbred Breedersrsquo and Ownersrsquo Association funds the Florida-bred Stakes Program which is implemented at Floridas thoroughbred racetracks In addition Florida-breds won 346 stakes races including 68 graded stakes and earned more than $41 million in stakes purses Florida-breds banked in excess of $194 million in total North American purse money Through a percentage of pari-mutuel handle Florida thoroughbred permitholders contributed $9542882 to the Florida Thoroughbred Breedersrsquo and Ownersrsquo Association during Fiscal Year 20072008 The FTBOA paid out $5941304 in Breedersrsquo Awards $567000 in Stallion Ownersrsquo Awards and $2112650 through the Florida-bred Stakes Program The Florida-bred Stakes Program includes ldquoThe Sunshine Millionsrdquo at Gulfstream Park ldquoThe Florida Millionrdquo at Calder Race CourseTropical Park ldquoFlorida Cup Dayrdquo at Tampa Bay Downs and additional funds for supplements to Florida-bred Preferred Stakes Races during the CalderTropical and Tampa Bay Downsrsquo meets

The Florida Standardbred Breeders and Owners Association a non-profit organization and the recognized representative of horsemen in the state of Florida is the designated association for the allocation and distribution of funds for Florida-bred Standardbred racing Promotional activities include providing breeder and stallion awards for eligible Florida-bred horses during Pompano Parks 20072008 meet as well as awards for Florida Breeders Stakes races A series of races and awards were also provided for two and three-year-old standardbreds to prepare for the winter meet at Pompano Park The total amount of funds collected and distributed to the Florida Standardbred horsemen throughout the year exceeded $1600000

Note Promotional program information is provided by respective Breeders and Owners Associations

30

UNIVERSITY OF FLORIDA COLLEGE OF VETERINARY MEDICINE RACING LABORATORY

The University of Florida College of Veterinary Medicine Racing Laboratory detects and identifies any drug medication stimulant depressant hypnotic local anesthetic or drug-masking agent prohibited in the blood urine or other bodily fluids of racing horses and greyhounds collected by the Division

During Fiscal Year 20072008 the laboratory received and processed 82763 samples that resulted in 537014 analyses The vigilant monitoring of samples by the laboratory serves to deter the illegal use of drugs in racing animals in Florida

Horse UrineBlood Greyhound Urine 1 Investigative Samples Received 18509 64254 3

2Samples Analyzed 18573 29320 3 Number of Analyses 293371 243643 7 Positives 102 46 NA

1 Quantity Not Sufficient For Testing (QNS) 34798 (542) 2 The Samples Analyzed number for horses is larger than the Samples Received number due to the carryover of samples received in June 2007 that are analyzed in July of the next fiscal year

DRUG POSITIVES FOR FISCAL YEAR 20072008

Types of Positives (ARCI Drug Class) Horse Greyhound Acepromazine Metabolite (3) 12 0 Acepromazine Metabolites (3) Butorphanol (3) 1 0 Albuterol (3) 2 0 Aminorex Levamisole Levamisole metabolite 0 1 Benzoylecgonine (1) 1 8 Butorphanol (3) 3 0 Caffeine (2)Theophylline (3) 2 0 Caffeine (2) Theophylline (3) Butorphanol (3) 1 0 Caffeine (2)Theophylline (3) Theobromine (4) 5 0 Cimetidine (5) 4 0 Clenbuterol (3) 9 0 Dimethyl Sulfoxide (5) 5 9 Gamma-Hydroxphenylbutazone (NA) 0 9 Gamma-Hydroxphenylbutazone (NA) Phenylbutazone (NA) Oxyphenbutazone (4) 0 3 Glycopyrrolate (3) 5 0 Ipratropium (3) 2 0 Lidocaine (2) 0 1 Lidocaine (2) 3-Hydroxylidocaine Monoethyl-glycinesylidine 1 0 Lidocaine (2) 3amp4-Hydroxylidocaine Monoethyl-glycinesylidine 0 1 Methocarbamol (4) 0 1 Methocarbamol (4) Guaifenesin (4) 2 0 Naproxen (4) 1 0 Oxilofrine 4 0 Pentoxifylline (4) 1 0 Phenylbutazone (NA)Oxyphenbutazone (4) 37 1 Procaine (3) 0 5 Ranitidine (5) 4 0 Theobromine (4) 0 7 TOTALS 102 46

Class (1) Drugs that have the highest potential to affect performance and have no generally accepted medical use in the racing animal

Class (2) Drugs that have a high potential to affect performance but less of a potential than drugs in Class I Class (3) Drugs that may or may not have generally accepted medical use in the racing animal but the pharmacology of which

suggests less potential to affect performance than drugs in Class 2

Class (4) Includes therapeutic medications that would be expected to have less potential to affect performance than those in Class 3 Class (5) Includes therapeutic medications for which concentration limits have been established by the racing jurisdictions as well as

certain miscellaneous agents and other medications as determined by the regulatory bodies

31

FIN

AN

CIA

L S

TATE

ME

NTS

DIVISION OF PARI-MUTUEL WAGERING SUMMARY OF STATE REVENUE FROM PARI-MUTUEL CARDROOM

AND SLOT ACTIVITIES FISCAL YEAR 20072008

State Revenue From Regular Performances Tax on Attendance $ 116982 Daily License Fees 3882120 Tax on Handle 19110317

State Revenue From Pari-Mutuel Performances $ 23109419

Other State Revenue Occupational Licenses $ 627372 Fingerprint Fees 281045 Escheated Tickets From Greyhound and Jai Alai (1) 1470310 Racing Scholarship Funds (1) 3303 PMW Trust Fund - Drug Fines 25975 Miscellaneous Revenue 104013 General Revenue Fund - Other Fines 36290

Other State Revenue $ 2548308

Total Pari-Mutuel State Revenue $ 25657727

State Revenue From Cardrooms Table Fees $ 875000 Gross Receipts(2) 9086385 Occupational Licenses 131741

Total State Revenue From Cardrooms $ 10093126

State Revenue From Slots CompulsiveAddictive Gambling Fee $ 750000 Facility License Fee 9000000 Slot Taxes(3)(4) 122891732 Fingerprint Fees 9678 Occupational Licenses 309920 Miscellaneous Revenue 4561 Miscellaneous Fines 60000

Total State Revenue From Slots $ 133025891

Total State Revenue Generated(5) $ 168776744

(1) Escheated tickets from greyhound racing and jai alai gaming and Racing Scholarship Funds are distributed to the Department of Education

(2) One-half of cardroom gross receipts is deposited into General Revenue (3) Slot taxes are distributed to the Department of Education (4) Pompano Park has requested a refund of $23 million for overpayment of Slot taxes for Fiscal

Year 20072008 Refund has been requested and will be processed by the Department of Education in Fiscal Year 20082009

(5) Total revenue and components thereof generated is on the accrual basis of accounting Total revenue and components thereof as as shown in the financial statements on page 34 is on the cash basis of accounting

32

DEPARTMENT OF BUSINESS amp PROFESSIONAL REGULATION DIVISION OF PARI-MUTUEL WAGERING

BALANCE SHEET SPECIAL REVENUE FUND

FOR FISCAL YEAR ENDED JUNE 30 2008

ASSETS2008 2007

Cash Cash with State Treasurer Investments at cost Accounts receivable Allowance for uncollectibles Interest receivable Due from state funds

$ 8782450 130253048 614648452 370224565

(47367) 3214765

11039242

$ 12865700222813082

2974720047251866437

(403691)75307163230584

TOTAL ASSETS $ 1138115155 $ 3472622875

LIABILITIES amp FUND EQUITY Liabilities Accounts payable Accrued salaries Due to other funds Due to other state agencies Due to general revenue Compensated Absences Deferred revenues

$ 31462691 5343391

19860800 6908508

72185753 352080

-

$ 2451476432118280

5007001118617783905919

130600-

Total Liabilities 136113223 152356440

Fund Equity Unreserved 1002001932 3320266435

Total Fund Equity 1002001932 3320266435

TOTAL LIABILITIES amp FUND EQUITY $ 1138115155 $ 3472622875

The financial statements and notes are for informational purposes only

33

DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION DIVISION OF PARI-MUTUEL WAGERING

STATEMENT OF REVENUES EXPENDITURES amp CHANGES IN FUND BALANCE - BUDGET amp ACTUAL SPECIAL REVENUE FUND

FOR FISCAL YEAR ENDED JUNE 30 2008

FINAL 2008 2007 BUDGET ACTUAL VARIANCE ACTUAL

REVENUES Fees Charges Commissions and Sales $ 1462968000 $ 1510423993 $ 47455993 $ 1848846680 Licenses and Permits 88230000 75755065 (12474935) 77772299 Taxes 14652040100 14709972807 57932707 7556712852 Fines Forfeits Judgments and Settlements 4117800 8773932 4656132 10192871 Interest and Dividends Net 53744700 60790502 7045802 96755032 Transfers In - - - 3230584 Miscellaneous Receipts 7506100 12204044 4697944 9178523

Total Revenues 16268606700 16377920343 109313643 9602688841

EXPENDITURES CURRENT OPERATING Salaries 579678900 533903674 45775226 463518647 Other Personal Services 184418800 168853792 15565008 178434171 Other Operating Expenditures 97523500 84325982 13197518 72283850 Operation of Motor Vehicles 5500000 4847937 652063 2585300 Risk Management 16085600 16085600 21327300 GampAState University System - - - 30000000 State Attorney-Slots 23188500 - 23188500 -Tax Collection Equalization 72500 - 72500 -PMW Lab Services 236000000 236000000 - 236000000 PMW Compliance System 29647600 29647600 - 28524598 TrDMSHR SVCSSTW Contract 5828400 - 5828400 5785000 Cardroom Tax Distribution 85500000 67702156 17797844 55541702 Compulsive Gambling Prevention 141337500 125960114 15377386 88470124 OPERATING CAPITAL OUTLAY 4283200 3877015 406185 2830286 Acquisition of Motor Vehicles 7885000 7885000 - 2870000 Assessment for Fingerprinting 65988000 29746050 36241950 38680327 Service Charge to General Revenue 370000000 293760648 76239352 334561292 Refunds 120000000 6209831 113790169 502671 Transfer to FDLE Slots Investigation 321759200 310000000 11759200 291580000 Transfers to Other Funds 17917534500 12439618141 5477916359 4975167341 Transfers to General Revenue 5340000000 4350000000 990000000 846632576

Total Expenditures 25552231200 18692337940 6859893260 7675295185

Excess (Deficiency) of Revenues Over (9283624500) (2314417597) 6969206903 1927393656 (Under) Expenditures

FUND BALANCE JULY 1 2007 - 3316419529 3316419529 1392872779

FUND BALANCE JUNE 30 2008 $ (9283624500) $ 1002001932 $ 10285626432 $ 3320266435 (1) (1)

(2) (1) Does not include budget of $ 45000000 for category 190000 Investments Actual expenditures for category 190000 were

closed into the investment account (2) An adjustment of $3846906 was made to the beginning fund balance due to adjustments made by the Department

of Financial Services The financial statements and notes are for informational purposes only

34

C

AR

DR

OO

M P

AR

I-MU

TUE

L A

ND

SLO

T S

TATU

TE M

ATR

IX

STATUTE TOPIC GREYHOUND JAI ALAI THOROUGHBRED HARNESS QUARTER HORSE

FEES

Daily License Fees On Live

On-track Handle

$80 per race 5500951(1)(a) $40 per game 5500951(1)(a) $100 per race 5500951(1)(a) $100 per race 5500951(1)(a) $100 per race 5500951(1)(a)

Daily License Fees On

Simulcast Handle

$80 per race but not to exceed $500 per day 5500951(1)(a)

$40 per game but not to exceed $500 per day 5500951(1)(a)

$100 per race but not to exceed $500 per day 5500951(1)(a)

$100 per race but not to exceed $500 per day 5500951(1)(a)

$100 per race but not to exceed $500 per day 5500951(1)(a)

Cardroom Table Fees

Annual fee for each facility is $1000 for each table to be operated at the cardroom 849086(5)(d)

Annual fee for each facility is $1000 for each table to be operated at the cardroom 849086(5)(d)

Annual fee for each facility is $1000 for each table to be operated at the cardroom 849086(5)(d)

Annual fee for each facility is $1000 for each table to be operated at the cardroom 849086(5)(d)

Annual fee for each facility is $1000 for each table to be operated at the cardroom 849086(5)(d)

TAXES

Tax On Admissions

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a)

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a)

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a)

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a)

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a)

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c)

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c)

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c)

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c)

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c)

15 of admission charge or 10 cents whichever is greater for entrance to the cardroom This tax only applies if a separate admission fee is charged for entry into the cardroom facility If a single admission fee is charged allowing entry to both or either the pari-mutuel facility and the cardroom facility the tax is payable only once and shall be payable pursuant to Chapter 550 849086(13)(b)

15 of admission charge or 10 cents whichever is greater for entrance to the cardroom This tax only applies if a separate admission fee is charged for entry into the cardroom facility If a single admission fee is charged allowing entry to both or either the pari-mutuel facility and the cardroom facility the tax is payable only once and shall be payable pursuant to Chapter 550 849086(13)(b)

15 of admission charge or 10 cents whichever is greater for entrance to the cardroom This tax only applies if a separate admission fee is charged for entry into the cardroom facility If a single admission fee is charged allowing entry to both or either the pari-mutuel facility and the cardroom facility the tax is payable only once and shall be payable pursuant to Chapter 550 849086(13)(b)

15 of admission charge or 10 cents whichever is greater for entrance to the cardroom This tax only applies if a separate admission fee is charged for entry into the cardroom facility If a single admission fee is charged allowing entry to both or either the pari-mutuel facility and the cardroom facility the tax is payable only once and shall be payable pursuant to Chapter 550 849086(13)(b)

15 of admission charge or 10 cents whichever is greater for entrance to the cardroom This tax only applies if a separate admission fee is charged for entry into the cardroom facility If a single admission fee is charged allowing entry to both or either the pari-mutuel facility and the cardroom facility the tax is payable only once and shall be payable pursuant to Chapter 550 849086(13)(b)

Tax On Cardroom Gross Receipts

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts 849086(13)(a)

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts 849086(13)(a)

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts 849086(13)(a)

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts 849086(13)(a)

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts 849086(13)(a)

This matrix represents a summary of 2007 Statutes Please refer to the cite noted by statutory topic for specific language governing pari-mutuel wagering

35

STATUTE TOPIC GREYHOUND JAI ALAI THOROUGHBRED HARNESS QUARTER HORSE

Tax On Live On-track Handle

55 of handle except for charity perfomances which is 76 of handle 5500951(3)(b)1

Effective July 1 2000 a permitholder may not be taxed at a higher rate than 2 5500951(3)(d)

05 of handle 55009515(2)(a) 05 of handle 55009512(2)(a) 1 of handle 5500951(3)(a)

Tax On Simulcast Handle

Allows permitholders to receive greyhound races from out-of-state and are subject to taxation under 5500951 and 55009511 5503551(4)

Allows permitholders to receive jai alai games from out-of-state and are subject to taxation under 5500951 and 55009511 5503551(4)

Allows permitholders to receive horse races from out-of-state and are subject to taxation under 5500951 55009512 and 55009515 5503551(3) through 5503551(3)(c)

Allows permitholders to receive horse races from out-of-state and are subject to taxation under 5500951 55009512 and 55009515 5503551(3) through 5503551(3)(c)

Allows permitholders to receive horse races from out-of-state and are subject to taxation under 5500951 55009512 and 55009515 5503551(3) through 5503551(3)(c)

Tax On Intertrack and Intertrack

Simulcast Handle

55 of intertack and intertrack simulcast handle except for the intertrack handle from charity performances at a guest track within the market area of the host the tax is 76

71 of intertrack and intertrack simulcast handle 5500951(3)(b)2 and 5500951(3)(c)1

2 of intertrack handle 5500951(3)(c)1

33 of intertrack handle 5500951(3)(c)1

2 of intertrack handle 5500951(3)(c)1

5500951(3)(b)1 and 5500951(3)(c)1

05 of intertrack and intertrack simulcast handle if the guest is located outside market area of host and within market area of thoroughbred track conducting a live meet 5500951(3)(c)1

39 of intertrack and intertrack simuclast handle for permitholders located in an area of the state where there are only 3 greyhound permitholders located in 3 contiguous counties 5500951(3)(c)2

39 of intertrack and intertrack simulcast handle for greyhound permitholders located in the same market area as specified in 550615(6) or (9) 5500951(3)(c)2

05 of intertrack and intertrack simulcast handle if the guest is located outside market area of host and within market area of thoroughbred track conducting a live meet 5500951(3)(c)1

33 of intertrack and intertrack simulcast handle if permitholder restricted from operating live on a year-round basis and tax paid on intertrack handle exceeds that paid during 9293 State Fiscal Year 55009511(3)(a)

61 of intertrack and intertrack simulcast handle for jai alai permitholders located in the market area as specified in 550615(6) or (9) until the tax paid on intertrack handle in the current state fiscal year exceeds that paid during 9293 State Fiscal Year then tax on handle is 23 5500951(3)(c)2

24 of intertrack simulcast handle 5500951(3)(c)1 and 55009515(5)

05 of intertrack and intertrack simulcast handle if host and guest are thoroughbred permitholders or if the guest is located outside market area of host and within market area of thoroughbred track conducting a live meet 5500951(3)(c)1

05 of intertrack simulcast handle if guest track is a thoroughbred track located more than 35 miles from host track 55009515(5)

15 of intertrack simulcast handle 5500951(3)(c)1

05 of intertrack and intertrack simulcast handle if the guest is located outside market area of host and within market area of thoroughbred track conducting a live meet 5500951(3)(c)1

24 of intertrack simulcast handle 5500951(3)(c)1 and 55009515(5)

05 of intertrack and intertrack simulcast handle if the guest is located outside market area of host and within market area of thoroughbred track conducting a live meet 5500951(3)(c)1

OUTS (ESCHEATS)

Live On-track Handle

Paid to the State of Florida 5501645(2) Paid to the State of Florida 5501645(2) Retained by permitholder 5502633(3) Paid to Florida Standardbred Breedersrsquo and Ownersrsquo Association (FSBOA) 55026165(1) and 5502633(2)(a)

Paid to Florida Quarter Horse Breedersrsquo and Owners Association (FQHBOA) 55026165(1) and 5502633(2)(b)

Escheats from Arabian races are paid to Florida Arabian Horse Racing Promotion Fund 5502633(2)(c)

This matrix represents a summary of 2007 Statutes Please refer to the cite noted by statutory topic for specific language governing pari-mutuel wagering

36

STATUTE TOPIC GREYHOUND JAI ALAI THOROUGHBRED HARNESS QUARTER HORSE

TAX CREDITS amp EXEMPTIONS

(excluding charity performances

unless otherwise

Tax exemption of $360000 per state fiscal year or $500000 for 3 permitholders that held a full live schedule in 1995 and closest to another state authorizing greyhound racing

A permitholder that has incurred tax on handle and admissions that exceeds its operating earnings is entitiled to credit the excess amount of taxes against its next ensuing meets 55009511(1)(b)

Permitholders are allowed a credit of up to 1 of the paid taxes for the previous taxable year The credit if taken is applied against taxes on live handle due for a taxable year under this section and

noted) 55009514(1) is paid directly to the Jockeys Guild by the permitholders 55009515(6)

Tax credit each state fiscal year equal to daily license fee on live races in previous state fiscal year 5500951(1)(a)

Allows each permitholder that cannot utilize the full amount of the tax exemption or daily license fee tax credit to transfer the unused portion to a greyhound permitholder acting as a host track for intertrack wagering 5500951(1)(b)

Tax credit each state fiscal year in an amount equal to the amount remitted in escheated tickets in prior state fiscal year 5501647

Tax credit each state fiscal year equal to 25 of amount remitted in escheated tickets in prior state fiscal year Funds equal to the tax credit shall be paid by the permitholder to the National Association of Jai Alai Frontons 5501646

$30000 per performance exemption if live handle during the preceding state fiscal year was less than $15 million This exemption applies to charity performances 55009511(2)(a)1

A permitholder conducting fewer than 100 performances in any calendar year shall pay to the state the same aggregate amount of daily license fees on live games admissions tax and tax on live handle as that paid during the most recent prior calendar year in which at least 100 live performances were conducted 55009511(4)

CHARITY PERFORMANCES

Maximum of 5 days 5500351(1)

Permitholders are allowed to conduct 1 additional day to be designated as ldquoGreyhound Adopt-A-Pet Day Proceeds are paid to bona fide organizations that promote the adoption of greyhounds 5501648(2)

Maximum of 5 days 5500351(1)

Permitholders are allowed to conduct 2 additional performances known as ldquoRetired Jai Alai Playersrsquo Charity Dayrdquo for a fund to benefit retired jai alai players 5500351(8)

Maximum of 5 days 5500351(1)

One additional scholarship day to tracks located in Hillsborough County for the benefit of Pasco-Hernando Community College 5500351(6)(a) and 5500351(6)(b)

Maximum of 5 days 5500351(1) Maximum of 5 days 5500351(1)

Permitholders shall pay from any source including charity performances not less than 10 of tax credit from escheated tickets to a bona fide greyhound adoption program 5501647

This matrix represents a summary of 2007 Statutes Please refer to the cite noted by statutory topic for specific language governing pari-mutuel wagering

37

STATUTE TOPIC STATUTE REFERENCE SUMMARY

FEES

Slot License Fee 551106(1)(a) FS Annual fee for each slot machine facility is $3 million paid with the initial license application and annuall thereafter on the anniversary date of the issuance of the initial license

Compulsive or Addictive Gambling Prevention Program Fee 551118(3) FS Annual fee for each slot machine facility is $250000 paid at the same time the annual

license fee is due and annual thereafter

TAXES

Tax on Slot Revenue 551106(2)(a) and 551006(3) FS

50 of slot machine revenues which is the total of all cash and property received by the slot machine licensee from the operation of slot machines less the amount of cash cash equivalents credits and prized paid to winners of slot machine gaming shall be remitted by 3 pm Wednesday for the preceeding week ending Sunday

FINES

Failure to Pay Slot Tax Fine 551106(4) FS Up to $10000 for each day tax payment is not remitted timely

Civil Fine 551107(11) FS The division may impose a civil fine of up to $5000 fpr each violation of this chapter or the rules of the division

False Statement Fine 551109(1) FS

Up to a $10000 fine or civil penalty for any person who knowingly makes or causes to be made or aids assists or procures another to make a false statement in any report disclosure application or any document required under Chapter 551 or any rule adopted under Chapter 551

Unauthorized Possession of Slot Machines Fine 551109(2) FS

Up to a $10000 administrative fine or civil penalty for any person who possesses a slot machine without the license required by Chapter 551 or who possesses a slot machine at any location other than at the slot machines licensees facility

PENALTIES

Slot Machine Licensee Civil Penalities 551117 FS Up to a $100000 civil penalty for each count or separate offense against the slot machine

licensee for violation of Chapter 551 or any rule adopted by the division

This matrix represents a summary of 2008 Statutes Please refer to the cite noted by statutory topic for specific language governing pari-mutuel wagering

38

  • Table of Contents 2007-2008pdf
  • Overview 2007-2008pdf
  • Division Overview 2007-2008 (2-4-09)pdf
    • THE DIVISION OF PARI-MUTUEL WAGERING
    • OFFICE OF AUDITING
    • OFFICE OF OPERATIONS
    • OFFICE OF REVENUE AND FINANCIAL ANALYSIS
      • Events Shaping 2007-2008pdf
        • Events Shaping the 20072008 RacingGaming Season in Florida
          • Fiscal Years Comparative Data 2007-2008pdf
            • Total Paid
            • Total
            • Pari-Mutuel
            • Handle
            • State Revenue
            • as a Percent
            • of Handle
              • PMW Graphs 2007-2008pdf
              • PMW Handle Statistics 20072008pdf
              • Guest Handle by Host 2007-2008pdf
              • Charity-scholarship 2007-2008pdf
                • RACING SCHOLARSHIP TRUST FUND
                • ABANDONED WINNING TICKETS
                  • Cardroom Statistics 2007-2008pdf
                    • Sheet1
                      • Cardroom Revenue 20072008pdf
                      • Slot Comparative Data 2007-2008 (12-15-08)pdf
                      • Slot Revenue Per Machine 0708pdf
                        • TOTAL LINE (3)
                          • Facilities Map with 21 cardrooms (As of 11-18-08)pdf
                          • Permitholder Contact amp Operating In 77th annual rpt (as of 12-24-08)pdf
                          • Promotional Programs for FL Horses 20072008docpdf
                          • Drug Positives Data 2007-2008pdf
                            • Sheet1
                              • State Revenue Summary 0708pdf
                                • 20062007
                                  • Financial Statements (Page 1) 20072008pdf
                                  • Financial Statements (Page 2) 20072008pdf
                                  • PMW Statute Matrix 2007-2008pdf
                                  • Slot Statute Matrix 2007-2008pdf
                                    • Sheet1
                                      • Events Shaping 2007-2008pdf
                                        • Events Shaping the 20072008 RacingGaming Season in Florida
                                          • Events Shaping 2007-2008pdf
                                            • Events Shaping the 20072008 RacingGaming Season in Florida
                                              • Division Overview 2007-2008 (2-23-09)pdf
                                                • THE DIVISION OF PARI-MUTUEL WAGERING
                                                • OFFICE OF AUDITING
                                                • OFFICE OF OPERATIONS
                                                • OFFICE OF REVENUE AND FINANCIAL ANALYSIS
Page 34: Florida Departmentof Busines Division of Pari-Mutuel ......jai alai games, and cardroom poker games. Additionally, slot machine gaming at pari-mutuel facilities is ... is intended

Miami Jai Alai Florida Gaming Centers Inc

Dade County

Website wwwfla-gamingcom Telephone MailingStreet Address 3500 NW 37th Avenue Miami Florida 33142 Fax Meet Period 11012007 to 5072008

Gaming Results Performances 216 Paid Attendance 23568 Racing Days 162 Total Admission Tax $0 Players Awards Paid $1986750

3056336400 3056347013

Ocala Jai Alai Second Chance Jai Alai LLC

Marion County

Website wwwocalajaialaicom Mailing Address P O Box 580 Orange Lake Florida 32681 Telephone Street Address 4601 NW Highway 318 Reddick Florida 32686 Fax Meet Period 4032008 to 4302008 Miscellaneous Revenue to State $15733 (See Section 5509511(4) Florida Statutes for detail)

Gaming Results Performances 40 Paid Attendance 0 Racing Days 20 Total Admission Tax $0 Players Awards Paid $102869

3525912345 3525913402

Orlando-Seminole Jai Alai Florida Jai Alai Inc Seminole County

Website wwworlandojaialaicom Mailing Address P O Box 300107 Fern Park Florida 32730 Telephone Street Address 6405 South Highway 17-92 Fern Park Florida 32730 Fax Meet Period 1012008 to 3302008 Miscellaneous Revenue to State $44200 (See Section 5509511(4) Florida Statutes for detail)

Gaming Results Performances 81 Paid Attendance 18578 Racing Days 55 Total Admission Tax $0 Players Awards Paid $303775

4073396221 4078314689

Summer Jai Alai Dade County

See Miami Jai Alais contact information for detail Meet Period 7012007 to 10312007 and 5082008 to 6302008 at Miami Jai Alai

Gaming Results Performances 202 Paid Attendance 72605 Racing Days 152 Total Admission Tax $0 Players Awards Paid $1986750

Summersport Enterprises Ltd A Boyd Gaming Company

Broward County

See Dania Jai Alais contact information for detail Meet Period 7012007 to 11302007 at Dania Jai Alai

Gaming Results Performances 171 Paid Attendance 36989 Racing Days 129 Total Admission Tax $0 Players Awards Paid $1268427

27

THOROUGHBRED ASSOCIATIONS

Florida continues to be a premier thoroughbred racing state with four permitholders operating at three tracks located in Central and South Florida A total of 349 regular performances including charity and scholarship performances were conducted during this past fiscal year which reflects no change from the previous fiscal year

During Fiscal Year 20072008 handle on live thoroughbred performances decreased 23 percent and intertrack handle wagered increased eight percent Simulcast handle wagered on broadcasts of performances from outside the state decreased by 26 percent while intertrack simulcast handle increased by seven percent Overall total handle declined by six percent for the Florida thoroughbred industry

Total revenue to the state during Fiscal Year 20072008 decreased six percent from the prior year The thoroughbred industry accounted for approximately 46 percent of Floridarsquos total revenue and 58 percent of total handle from pari-mutuel performances

Total paid attendance decreased by 20 percent from the prior year The division reports only paid attendance and does not include free admissions or complimentary passes in its data

Total Performances 349 Total Paid Attendance 252673 Total Racing Days 352 Total Admission Tax $53505

Calder Race Course Inc Dade County

Website wwwcalderracecoursecom Mailing Address P O Box 1808 Miami Florida 33055-0808 Street Address 2101 NW 27th Avenue Miami Florida 33056

Meet Period 7012007 to 10142007 and 4252008 to 6302008 Racing ResultsPerformances 109 Paid Attendance Racing Days 109 Total Admission Tax Purses Paid $27295808

Telephone Fax

74495 $15588

3056251311 3056202569

Gulfstream Park Racing Association Inc Broward County

Website wwwcasinoatgulfstreamcomhomehtml MailingStreet Address 901 South Federal Highway Hallandale Beach Florida 33009 Meet Period 1032008 to 4202008 Racing ResultsPerformances 86 Paid Attendance Racing Days 89 Total Admission Tax Purses Paid $30309087

Telephone Fax

0 $0

9544547000 9544546479

Tampa Bay Downs Inc Hillsborough County

Website wwwtampabaydownscom Mailing Address P O Box 2007 Oldsmar Florida 34677 Street Address 11225 Race Track Road Tampa Florida 33626 Meet Period 12082007 to 5042008 Racing ResultsPerformances 94 Paid Attendance Racing Days 94 Total Admission Tax Purses Paid $15474950

Telephone Fax

139683 $30326

8138554401 8132611961

Tropical Park Inc Dade County

See Calders contact information for detail Meet Period 10152007 to 1022008 at Calder Race Course Racing ResultsPerformances 60 Paid Attendance Racing Days 60 Total Admission Tax Purses Paid $12330361

38495 $7591

28

29

HARNESS ASSOCIATIONS

Pompano Park is the only permitholder currently conducting harness horse racing performances in the State of Florida A total of 158 regular performances including charity and scholarship performances were conducted during this past fiscal year a decrease of nine percent from the previous fiscal year

During Fiscal Year 20072008 handle wagered at live harness performances decreased by 12 percent Intertrack handle wagered on broadcasts of live Florida harness performances decreased by 15 percent Simulcast handle wagered on broadcasts of performances from outside the state decreased by 13 percent while intertrack simulcast handle decreased by 13 percent Overall total handle decreased by 13 percent for the Florida harness industry

Total revenue to the state during Fiscal Year 20072008 decreased by nine percent from the prior year The harness industry accounted for approximately six percent of Floridarsquos total revenue and six percent of total handle from pari-mutuel performances

The division reports only paid attendance and does not include free admissions or complimentary passes in its data

Total Performances 158 Total Paid Attendance 0

Total Racing Days 158 Total Admission Tax $0

Isle Casino and Racing at Pompano Park PPI Inc

Broward County

Website wwwtheislepompanoparkcomhomephp Telephone 9549722000 MailingStreet Address 1800 SW Third Street Pompano Beach Florida 33069 Fax 9549780377 Meet Period 7012007 to 6302008

Racing ResultsPerformances 158 Paid Attendance 0 Racing Days 158 Total Admission Tax $0 Purses Paid $12739946

SUMMARY

PARI-MUTUEL INDUSTRY

During Fiscal Year 20072008 the total handle wagered for all classes exceeded $13 billion a decrease of nine percent from the prior fiscal year Total pari-mutuel performances including charity and scholarship performances conducted during Fiscal Year 20072008 decreased by 10 percent from the previous fiscal year

The state realized revenue from regular performances of approximately $25 million a decrease of seven percent from the prior fiscal year Of the $25 million collected greyhound permitholders accounted for 46 percent thoroughbreds for 46 percent harness for 6 percent and jai alai for 2 percent

Total paid attendance decreased 40 percent from the prior year The division reports only paid attendance and does not include free admission or complimentary passes in its data

HORSE RACING

Promotional Programs for Florida-Bred Horses

Florida breeder promotions and award programs are administered by private breeders and owners associations organized to promote ownership and breeding of race horses in the State of Florida Each association conducts its own campaign to enhance the horse breeding industry in the state and provides breeders and owners awards of up to 20 percent of announced gross purses The Florida Standardbred Breeders and Owners Association is funded by the breaks and uncashed tickets from live performances and one percent of the intertrack handle The Quarter Horse Breeders Association is funded by the breaks and the uncashed tickets from live races and one percent of the live and intertrack handle The Florida Thoroughbred Breeders and Ownersrsquo Association awards program is funded by 0955 percent of the live simulcast and intertrack handle as well as 3475 percent of the gross revenue from out-of-state wagers on Florida races

To date the Florida thoroughbred breeding industry has produced 45 national champions including Skip Away the 1998 North American Horse of the Year and Affirmed the last horse to have won the Triple Crown (1978) In 2005 Florida-bred ldquoAfleet Alexrdquo captured two-thirds of the Triple Crown winning the Preakness Stakes (G1) and Belmont Stakes (G1) The industry boasts 110 Florida-bred millionaires 19 classic winners (Kentucky Derby Preakness Stakes and Belmont Stakes) and 20 Breeders Cup Day champions

The Florida Thoroughbred Breedersrsquo and Ownersrsquo Association funds the Florida-bred Stakes Program which is implemented at Floridas thoroughbred racetracks In addition Florida-breds won 346 stakes races including 68 graded stakes and earned more than $41 million in stakes purses Florida-breds banked in excess of $194 million in total North American purse money Through a percentage of pari-mutuel handle Florida thoroughbred permitholders contributed $9542882 to the Florida Thoroughbred Breedersrsquo and Ownersrsquo Association during Fiscal Year 20072008 The FTBOA paid out $5941304 in Breedersrsquo Awards $567000 in Stallion Ownersrsquo Awards and $2112650 through the Florida-bred Stakes Program The Florida-bred Stakes Program includes ldquoThe Sunshine Millionsrdquo at Gulfstream Park ldquoThe Florida Millionrdquo at Calder Race CourseTropical Park ldquoFlorida Cup Dayrdquo at Tampa Bay Downs and additional funds for supplements to Florida-bred Preferred Stakes Races during the CalderTropical and Tampa Bay Downsrsquo meets

The Florida Standardbred Breeders and Owners Association a non-profit organization and the recognized representative of horsemen in the state of Florida is the designated association for the allocation and distribution of funds for Florida-bred Standardbred racing Promotional activities include providing breeder and stallion awards for eligible Florida-bred horses during Pompano Parks 20072008 meet as well as awards for Florida Breeders Stakes races A series of races and awards were also provided for two and three-year-old standardbreds to prepare for the winter meet at Pompano Park The total amount of funds collected and distributed to the Florida Standardbred horsemen throughout the year exceeded $1600000

Note Promotional program information is provided by respective Breeders and Owners Associations

30

UNIVERSITY OF FLORIDA COLLEGE OF VETERINARY MEDICINE RACING LABORATORY

The University of Florida College of Veterinary Medicine Racing Laboratory detects and identifies any drug medication stimulant depressant hypnotic local anesthetic or drug-masking agent prohibited in the blood urine or other bodily fluids of racing horses and greyhounds collected by the Division

During Fiscal Year 20072008 the laboratory received and processed 82763 samples that resulted in 537014 analyses The vigilant monitoring of samples by the laboratory serves to deter the illegal use of drugs in racing animals in Florida

Horse UrineBlood Greyhound Urine 1 Investigative Samples Received 18509 64254 3

2Samples Analyzed 18573 29320 3 Number of Analyses 293371 243643 7 Positives 102 46 NA

1 Quantity Not Sufficient For Testing (QNS) 34798 (542) 2 The Samples Analyzed number for horses is larger than the Samples Received number due to the carryover of samples received in June 2007 that are analyzed in July of the next fiscal year

DRUG POSITIVES FOR FISCAL YEAR 20072008

Types of Positives (ARCI Drug Class) Horse Greyhound Acepromazine Metabolite (3) 12 0 Acepromazine Metabolites (3) Butorphanol (3) 1 0 Albuterol (3) 2 0 Aminorex Levamisole Levamisole metabolite 0 1 Benzoylecgonine (1) 1 8 Butorphanol (3) 3 0 Caffeine (2)Theophylline (3) 2 0 Caffeine (2) Theophylline (3) Butorphanol (3) 1 0 Caffeine (2)Theophylline (3) Theobromine (4) 5 0 Cimetidine (5) 4 0 Clenbuterol (3) 9 0 Dimethyl Sulfoxide (5) 5 9 Gamma-Hydroxphenylbutazone (NA) 0 9 Gamma-Hydroxphenylbutazone (NA) Phenylbutazone (NA) Oxyphenbutazone (4) 0 3 Glycopyrrolate (3) 5 0 Ipratropium (3) 2 0 Lidocaine (2) 0 1 Lidocaine (2) 3-Hydroxylidocaine Monoethyl-glycinesylidine 1 0 Lidocaine (2) 3amp4-Hydroxylidocaine Monoethyl-glycinesylidine 0 1 Methocarbamol (4) 0 1 Methocarbamol (4) Guaifenesin (4) 2 0 Naproxen (4) 1 0 Oxilofrine 4 0 Pentoxifylline (4) 1 0 Phenylbutazone (NA)Oxyphenbutazone (4) 37 1 Procaine (3) 0 5 Ranitidine (5) 4 0 Theobromine (4) 0 7 TOTALS 102 46

Class (1) Drugs that have the highest potential to affect performance and have no generally accepted medical use in the racing animal

Class (2) Drugs that have a high potential to affect performance but less of a potential than drugs in Class I Class (3) Drugs that may or may not have generally accepted medical use in the racing animal but the pharmacology of which

suggests less potential to affect performance than drugs in Class 2

Class (4) Includes therapeutic medications that would be expected to have less potential to affect performance than those in Class 3 Class (5) Includes therapeutic medications for which concentration limits have been established by the racing jurisdictions as well as

certain miscellaneous agents and other medications as determined by the regulatory bodies

31

FIN

AN

CIA

L S

TATE

ME

NTS

DIVISION OF PARI-MUTUEL WAGERING SUMMARY OF STATE REVENUE FROM PARI-MUTUEL CARDROOM

AND SLOT ACTIVITIES FISCAL YEAR 20072008

State Revenue From Regular Performances Tax on Attendance $ 116982 Daily License Fees 3882120 Tax on Handle 19110317

State Revenue From Pari-Mutuel Performances $ 23109419

Other State Revenue Occupational Licenses $ 627372 Fingerprint Fees 281045 Escheated Tickets From Greyhound and Jai Alai (1) 1470310 Racing Scholarship Funds (1) 3303 PMW Trust Fund - Drug Fines 25975 Miscellaneous Revenue 104013 General Revenue Fund - Other Fines 36290

Other State Revenue $ 2548308

Total Pari-Mutuel State Revenue $ 25657727

State Revenue From Cardrooms Table Fees $ 875000 Gross Receipts(2) 9086385 Occupational Licenses 131741

Total State Revenue From Cardrooms $ 10093126

State Revenue From Slots CompulsiveAddictive Gambling Fee $ 750000 Facility License Fee 9000000 Slot Taxes(3)(4) 122891732 Fingerprint Fees 9678 Occupational Licenses 309920 Miscellaneous Revenue 4561 Miscellaneous Fines 60000

Total State Revenue From Slots $ 133025891

Total State Revenue Generated(5) $ 168776744

(1) Escheated tickets from greyhound racing and jai alai gaming and Racing Scholarship Funds are distributed to the Department of Education

(2) One-half of cardroom gross receipts is deposited into General Revenue (3) Slot taxes are distributed to the Department of Education (4) Pompano Park has requested a refund of $23 million for overpayment of Slot taxes for Fiscal

Year 20072008 Refund has been requested and will be processed by the Department of Education in Fiscal Year 20082009

(5) Total revenue and components thereof generated is on the accrual basis of accounting Total revenue and components thereof as as shown in the financial statements on page 34 is on the cash basis of accounting

32

DEPARTMENT OF BUSINESS amp PROFESSIONAL REGULATION DIVISION OF PARI-MUTUEL WAGERING

BALANCE SHEET SPECIAL REVENUE FUND

FOR FISCAL YEAR ENDED JUNE 30 2008

ASSETS2008 2007

Cash Cash with State Treasurer Investments at cost Accounts receivable Allowance for uncollectibles Interest receivable Due from state funds

$ 8782450 130253048 614648452 370224565

(47367) 3214765

11039242

$ 12865700222813082

2974720047251866437

(403691)75307163230584

TOTAL ASSETS $ 1138115155 $ 3472622875

LIABILITIES amp FUND EQUITY Liabilities Accounts payable Accrued salaries Due to other funds Due to other state agencies Due to general revenue Compensated Absences Deferred revenues

$ 31462691 5343391

19860800 6908508

72185753 352080

-

$ 2451476432118280

5007001118617783905919

130600-

Total Liabilities 136113223 152356440

Fund Equity Unreserved 1002001932 3320266435

Total Fund Equity 1002001932 3320266435

TOTAL LIABILITIES amp FUND EQUITY $ 1138115155 $ 3472622875

The financial statements and notes are for informational purposes only

33

DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION DIVISION OF PARI-MUTUEL WAGERING

STATEMENT OF REVENUES EXPENDITURES amp CHANGES IN FUND BALANCE - BUDGET amp ACTUAL SPECIAL REVENUE FUND

FOR FISCAL YEAR ENDED JUNE 30 2008

FINAL 2008 2007 BUDGET ACTUAL VARIANCE ACTUAL

REVENUES Fees Charges Commissions and Sales $ 1462968000 $ 1510423993 $ 47455993 $ 1848846680 Licenses and Permits 88230000 75755065 (12474935) 77772299 Taxes 14652040100 14709972807 57932707 7556712852 Fines Forfeits Judgments and Settlements 4117800 8773932 4656132 10192871 Interest and Dividends Net 53744700 60790502 7045802 96755032 Transfers In - - - 3230584 Miscellaneous Receipts 7506100 12204044 4697944 9178523

Total Revenues 16268606700 16377920343 109313643 9602688841

EXPENDITURES CURRENT OPERATING Salaries 579678900 533903674 45775226 463518647 Other Personal Services 184418800 168853792 15565008 178434171 Other Operating Expenditures 97523500 84325982 13197518 72283850 Operation of Motor Vehicles 5500000 4847937 652063 2585300 Risk Management 16085600 16085600 21327300 GampAState University System - - - 30000000 State Attorney-Slots 23188500 - 23188500 -Tax Collection Equalization 72500 - 72500 -PMW Lab Services 236000000 236000000 - 236000000 PMW Compliance System 29647600 29647600 - 28524598 TrDMSHR SVCSSTW Contract 5828400 - 5828400 5785000 Cardroom Tax Distribution 85500000 67702156 17797844 55541702 Compulsive Gambling Prevention 141337500 125960114 15377386 88470124 OPERATING CAPITAL OUTLAY 4283200 3877015 406185 2830286 Acquisition of Motor Vehicles 7885000 7885000 - 2870000 Assessment for Fingerprinting 65988000 29746050 36241950 38680327 Service Charge to General Revenue 370000000 293760648 76239352 334561292 Refunds 120000000 6209831 113790169 502671 Transfer to FDLE Slots Investigation 321759200 310000000 11759200 291580000 Transfers to Other Funds 17917534500 12439618141 5477916359 4975167341 Transfers to General Revenue 5340000000 4350000000 990000000 846632576

Total Expenditures 25552231200 18692337940 6859893260 7675295185

Excess (Deficiency) of Revenues Over (9283624500) (2314417597) 6969206903 1927393656 (Under) Expenditures

FUND BALANCE JULY 1 2007 - 3316419529 3316419529 1392872779

FUND BALANCE JUNE 30 2008 $ (9283624500) $ 1002001932 $ 10285626432 $ 3320266435 (1) (1)

(2) (1) Does not include budget of $ 45000000 for category 190000 Investments Actual expenditures for category 190000 were

closed into the investment account (2) An adjustment of $3846906 was made to the beginning fund balance due to adjustments made by the Department

of Financial Services The financial statements and notes are for informational purposes only

34

C

AR

DR

OO

M P

AR

I-MU

TUE

L A

ND

SLO

T S

TATU

TE M

ATR

IX

STATUTE TOPIC GREYHOUND JAI ALAI THOROUGHBRED HARNESS QUARTER HORSE

FEES

Daily License Fees On Live

On-track Handle

$80 per race 5500951(1)(a) $40 per game 5500951(1)(a) $100 per race 5500951(1)(a) $100 per race 5500951(1)(a) $100 per race 5500951(1)(a)

Daily License Fees On

Simulcast Handle

$80 per race but not to exceed $500 per day 5500951(1)(a)

$40 per game but not to exceed $500 per day 5500951(1)(a)

$100 per race but not to exceed $500 per day 5500951(1)(a)

$100 per race but not to exceed $500 per day 5500951(1)(a)

$100 per race but not to exceed $500 per day 5500951(1)(a)

Cardroom Table Fees

Annual fee for each facility is $1000 for each table to be operated at the cardroom 849086(5)(d)

Annual fee for each facility is $1000 for each table to be operated at the cardroom 849086(5)(d)

Annual fee for each facility is $1000 for each table to be operated at the cardroom 849086(5)(d)

Annual fee for each facility is $1000 for each table to be operated at the cardroom 849086(5)(d)

Annual fee for each facility is $1000 for each table to be operated at the cardroom 849086(5)(d)

TAXES

Tax On Admissions

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a)

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a)

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a)

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a)

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a)

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c)

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c)

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c)

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c)

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c)

15 of admission charge or 10 cents whichever is greater for entrance to the cardroom This tax only applies if a separate admission fee is charged for entry into the cardroom facility If a single admission fee is charged allowing entry to both or either the pari-mutuel facility and the cardroom facility the tax is payable only once and shall be payable pursuant to Chapter 550 849086(13)(b)

15 of admission charge or 10 cents whichever is greater for entrance to the cardroom This tax only applies if a separate admission fee is charged for entry into the cardroom facility If a single admission fee is charged allowing entry to both or either the pari-mutuel facility and the cardroom facility the tax is payable only once and shall be payable pursuant to Chapter 550 849086(13)(b)

15 of admission charge or 10 cents whichever is greater for entrance to the cardroom This tax only applies if a separate admission fee is charged for entry into the cardroom facility If a single admission fee is charged allowing entry to both or either the pari-mutuel facility and the cardroom facility the tax is payable only once and shall be payable pursuant to Chapter 550 849086(13)(b)

15 of admission charge or 10 cents whichever is greater for entrance to the cardroom This tax only applies if a separate admission fee is charged for entry into the cardroom facility If a single admission fee is charged allowing entry to both or either the pari-mutuel facility and the cardroom facility the tax is payable only once and shall be payable pursuant to Chapter 550 849086(13)(b)

15 of admission charge or 10 cents whichever is greater for entrance to the cardroom This tax only applies if a separate admission fee is charged for entry into the cardroom facility If a single admission fee is charged allowing entry to both or either the pari-mutuel facility and the cardroom facility the tax is payable only once and shall be payable pursuant to Chapter 550 849086(13)(b)

Tax On Cardroom Gross Receipts

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts 849086(13)(a)

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts 849086(13)(a)

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts 849086(13)(a)

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts 849086(13)(a)

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts 849086(13)(a)

This matrix represents a summary of 2007 Statutes Please refer to the cite noted by statutory topic for specific language governing pari-mutuel wagering

35

STATUTE TOPIC GREYHOUND JAI ALAI THOROUGHBRED HARNESS QUARTER HORSE

Tax On Live On-track Handle

55 of handle except for charity perfomances which is 76 of handle 5500951(3)(b)1

Effective July 1 2000 a permitholder may not be taxed at a higher rate than 2 5500951(3)(d)

05 of handle 55009515(2)(a) 05 of handle 55009512(2)(a) 1 of handle 5500951(3)(a)

Tax On Simulcast Handle

Allows permitholders to receive greyhound races from out-of-state and are subject to taxation under 5500951 and 55009511 5503551(4)

Allows permitholders to receive jai alai games from out-of-state and are subject to taxation under 5500951 and 55009511 5503551(4)

Allows permitholders to receive horse races from out-of-state and are subject to taxation under 5500951 55009512 and 55009515 5503551(3) through 5503551(3)(c)

Allows permitholders to receive horse races from out-of-state and are subject to taxation under 5500951 55009512 and 55009515 5503551(3) through 5503551(3)(c)

Allows permitholders to receive horse races from out-of-state and are subject to taxation under 5500951 55009512 and 55009515 5503551(3) through 5503551(3)(c)

Tax On Intertrack and Intertrack

Simulcast Handle

55 of intertack and intertrack simulcast handle except for the intertrack handle from charity performances at a guest track within the market area of the host the tax is 76

71 of intertrack and intertrack simulcast handle 5500951(3)(b)2 and 5500951(3)(c)1

2 of intertrack handle 5500951(3)(c)1

33 of intertrack handle 5500951(3)(c)1

2 of intertrack handle 5500951(3)(c)1

5500951(3)(b)1 and 5500951(3)(c)1

05 of intertrack and intertrack simulcast handle if the guest is located outside market area of host and within market area of thoroughbred track conducting a live meet 5500951(3)(c)1

39 of intertrack and intertrack simuclast handle for permitholders located in an area of the state where there are only 3 greyhound permitholders located in 3 contiguous counties 5500951(3)(c)2

39 of intertrack and intertrack simulcast handle for greyhound permitholders located in the same market area as specified in 550615(6) or (9) 5500951(3)(c)2

05 of intertrack and intertrack simulcast handle if the guest is located outside market area of host and within market area of thoroughbred track conducting a live meet 5500951(3)(c)1

33 of intertrack and intertrack simulcast handle if permitholder restricted from operating live on a year-round basis and tax paid on intertrack handle exceeds that paid during 9293 State Fiscal Year 55009511(3)(a)

61 of intertrack and intertrack simulcast handle for jai alai permitholders located in the market area as specified in 550615(6) or (9) until the tax paid on intertrack handle in the current state fiscal year exceeds that paid during 9293 State Fiscal Year then tax on handle is 23 5500951(3)(c)2

24 of intertrack simulcast handle 5500951(3)(c)1 and 55009515(5)

05 of intertrack and intertrack simulcast handle if host and guest are thoroughbred permitholders or if the guest is located outside market area of host and within market area of thoroughbred track conducting a live meet 5500951(3)(c)1

05 of intertrack simulcast handle if guest track is a thoroughbred track located more than 35 miles from host track 55009515(5)

15 of intertrack simulcast handle 5500951(3)(c)1

05 of intertrack and intertrack simulcast handle if the guest is located outside market area of host and within market area of thoroughbred track conducting a live meet 5500951(3)(c)1

24 of intertrack simulcast handle 5500951(3)(c)1 and 55009515(5)

05 of intertrack and intertrack simulcast handle if the guest is located outside market area of host and within market area of thoroughbred track conducting a live meet 5500951(3)(c)1

OUTS (ESCHEATS)

Live On-track Handle

Paid to the State of Florida 5501645(2) Paid to the State of Florida 5501645(2) Retained by permitholder 5502633(3) Paid to Florida Standardbred Breedersrsquo and Ownersrsquo Association (FSBOA) 55026165(1) and 5502633(2)(a)

Paid to Florida Quarter Horse Breedersrsquo and Owners Association (FQHBOA) 55026165(1) and 5502633(2)(b)

Escheats from Arabian races are paid to Florida Arabian Horse Racing Promotion Fund 5502633(2)(c)

This matrix represents a summary of 2007 Statutes Please refer to the cite noted by statutory topic for specific language governing pari-mutuel wagering

36

STATUTE TOPIC GREYHOUND JAI ALAI THOROUGHBRED HARNESS QUARTER HORSE

TAX CREDITS amp EXEMPTIONS

(excluding charity performances

unless otherwise

Tax exemption of $360000 per state fiscal year or $500000 for 3 permitholders that held a full live schedule in 1995 and closest to another state authorizing greyhound racing

A permitholder that has incurred tax on handle and admissions that exceeds its operating earnings is entitiled to credit the excess amount of taxes against its next ensuing meets 55009511(1)(b)

Permitholders are allowed a credit of up to 1 of the paid taxes for the previous taxable year The credit if taken is applied against taxes on live handle due for a taxable year under this section and

noted) 55009514(1) is paid directly to the Jockeys Guild by the permitholders 55009515(6)

Tax credit each state fiscal year equal to daily license fee on live races in previous state fiscal year 5500951(1)(a)

Allows each permitholder that cannot utilize the full amount of the tax exemption or daily license fee tax credit to transfer the unused portion to a greyhound permitholder acting as a host track for intertrack wagering 5500951(1)(b)

Tax credit each state fiscal year in an amount equal to the amount remitted in escheated tickets in prior state fiscal year 5501647

Tax credit each state fiscal year equal to 25 of amount remitted in escheated tickets in prior state fiscal year Funds equal to the tax credit shall be paid by the permitholder to the National Association of Jai Alai Frontons 5501646

$30000 per performance exemption if live handle during the preceding state fiscal year was less than $15 million This exemption applies to charity performances 55009511(2)(a)1

A permitholder conducting fewer than 100 performances in any calendar year shall pay to the state the same aggregate amount of daily license fees on live games admissions tax and tax on live handle as that paid during the most recent prior calendar year in which at least 100 live performances were conducted 55009511(4)

CHARITY PERFORMANCES

Maximum of 5 days 5500351(1)

Permitholders are allowed to conduct 1 additional day to be designated as ldquoGreyhound Adopt-A-Pet Day Proceeds are paid to bona fide organizations that promote the adoption of greyhounds 5501648(2)

Maximum of 5 days 5500351(1)

Permitholders are allowed to conduct 2 additional performances known as ldquoRetired Jai Alai Playersrsquo Charity Dayrdquo for a fund to benefit retired jai alai players 5500351(8)

Maximum of 5 days 5500351(1)

One additional scholarship day to tracks located in Hillsborough County for the benefit of Pasco-Hernando Community College 5500351(6)(a) and 5500351(6)(b)

Maximum of 5 days 5500351(1) Maximum of 5 days 5500351(1)

Permitholders shall pay from any source including charity performances not less than 10 of tax credit from escheated tickets to a bona fide greyhound adoption program 5501647

This matrix represents a summary of 2007 Statutes Please refer to the cite noted by statutory topic for specific language governing pari-mutuel wagering

37

STATUTE TOPIC STATUTE REFERENCE SUMMARY

FEES

Slot License Fee 551106(1)(a) FS Annual fee for each slot machine facility is $3 million paid with the initial license application and annuall thereafter on the anniversary date of the issuance of the initial license

Compulsive or Addictive Gambling Prevention Program Fee 551118(3) FS Annual fee for each slot machine facility is $250000 paid at the same time the annual

license fee is due and annual thereafter

TAXES

Tax on Slot Revenue 551106(2)(a) and 551006(3) FS

50 of slot machine revenues which is the total of all cash and property received by the slot machine licensee from the operation of slot machines less the amount of cash cash equivalents credits and prized paid to winners of slot machine gaming shall be remitted by 3 pm Wednesday for the preceeding week ending Sunday

FINES

Failure to Pay Slot Tax Fine 551106(4) FS Up to $10000 for each day tax payment is not remitted timely

Civil Fine 551107(11) FS The division may impose a civil fine of up to $5000 fpr each violation of this chapter or the rules of the division

False Statement Fine 551109(1) FS

Up to a $10000 fine or civil penalty for any person who knowingly makes or causes to be made or aids assists or procures another to make a false statement in any report disclosure application or any document required under Chapter 551 or any rule adopted under Chapter 551

Unauthorized Possession of Slot Machines Fine 551109(2) FS

Up to a $10000 administrative fine or civil penalty for any person who possesses a slot machine without the license required by Chapter 551 or who possesses a slot machine at any location other than at the slot machines licensees facility

PENALTIES

Slot Machine Licensee Civil Penalities 551117 FS Up to a $100000 civil penalty for each count or separate offense against the slot machine

licensee for violation of Chapter 551 or any rule adopted by the division

This matrix represents a summary of 2008 Statutes Please refer to the cite noted by statutory topic for specific language governing pari-mutuel wagering

38

  • Table of Contents 2007-2008pdf
  • Overview 2007-2008pdf
  • Division Overview 2007-2008 (2-4-09)pdf
    • THE DIVISION OF PARI-MUTUEL WAGERING
    • OFFICE OF AUDITING
    • OFFICE OF OPERATIONS
    • OFFICE OF REVENUE AND FINANCIAL ANALYSIS
      • Events Shaping 2007-2008pdf
        • Events Shaping the 20072008 RacingGaming Season in Florida
          • Fiscal Years Comparative Data 2007-2008pdf
            • Total Paid
            • Total
            • Pari-Mutuel
            • Handle
            • State Revenue
            • as a Percent
            • of Handle
              • PMW Graphs 2007-2008pdf
              • PMW Handle Statistics 20072008pdf
              • Guest Handle by Host 2007-2008pdf
              • Charity-scholarship 2007-2008pdf
                • RACING SCHOLARSHIP TRUST FUND
                • ABANDONED WINNING TICKETS
                  • Cardroom Statistics 2007-2008pdf
                    • Sheet1
                      • Cardroom Revenue 20072008pdf
                      • Slot Comparative Data 2007-2008 (12-15-08)pdf
                      • Slot Revenue Per Machine 0708pdf
                        • TOTAL LINE (3)
                          • Facilities Map with 21 cardrooms (As of 11-18-08)pdf
                          • Permitholder Contact amp Operating In 77th annual rpt (as of 12-24-08)pdf
                          • Promotional Programs for FL Horses 20072008docpdf
                          • Drug Positives Data 2007-2008pdf
                            • Sheet1
                              • State Revenue Summary 0708pdf
                                • 20062007
                                  • Financial Statements (Page 1) 20072008pdf
                                  • Financial Statements (Page 2) 20072008pdf
                                  • PMW Statute Matrix 2007-2008pdf
                                  • Slot Statute Matrix 2007-2008pdf
                                    • Sheet1
                                      • Events Shaping 2007-2008pdf
                                        • Events Shaping the 20072008 RacingGaming Season in Florida
                                          • Events Shaping 2007-2008pdf
                                            • Events Shaping the 20072008 RacingGaming Season in Florida
                                              • Division Overview 2007-2008 (2-23-09)pdf
                                                • THE DIVISION OF PARI-MUTUEL WAGERING
                                                • OFFICE OF AUDITING
                                                • OFFICE OF OPERATIONS
                                                • OFFICE OF REVENUE AND FINANCIAL ANALYSIS
Page 35: Florida Departmentof Busines Division of Pari-Mutuel ......jai alai games, and cardroom poker games. Additionally, slot machine gaming at pari-mutuel facilities is ... is intended

THOROUGHBRED ASSOCIATIONS

Florida continues to be a premier thoroughbred racing state with four permitholders operating at three tracks located in Central and South Florida A total of 349 regular performances including charity and scholarship performances were conducted during this past fiscal year which reflects no change from the previous fiscal year

During Fiscal Year 20072008 handle on live thoroughbred performances decreased 23 percent and intertrack handle wagered increased eight percent Simulcast handle wagered on broadcasts of performances from outside the state decreased by 26 percent while intertrack simulcast handle increased by seven percent Overall total handle declined by six percent for the Florida thoroughbred industry

Total revenue to the state during Fiscal Year 20072008 decreased six percent from the prior year The thoroughbred industry accounted for approximately 46 percent of Floridarsquos total revenue and 58 percent of total handle from pari-mutuel performances

Total paid attendance decreased by 20 percent from the prior year The division reports only paid attendance and does not include free admissions or complimentary passes in its data

Total Performances 349 Total Paid Attendance 252673 Total Racing Days 352 Total Admission Tax $53505

Calder Race Course Inc Dade County

Website wwwcalderracecoursecom Mailing Address P O Box 1808 Miami Florida 33055-0808 Street Address 2101 NW 27th Avenue Miami Florida 33056

Meet Period 7012007 to 10142007 and 4252008 to 6302008 Racing ResultsPerformances 109 Paid Attendance Racing Days 109 Total Admission Tax Purses Paid $27295808

Telephone Fax

74495 $15588

3056251311 3056202569

Gulfstream Park Racing Association Inc Broward County

Website wwwcasinoatgulfstreamcomhomehtml MailingStreet Address 901 South Federal Highway Hallandale Beach Florida 33009 Meet Period 1032008 to 4202008 Racing ResultsPerformances 86 Paid Attendance Racing Days 89 Total Admission Tax Purses Paid $30309087

Telephone Fax

0 $0

9544547000 9544546479

Tampa Bay Downs Inc Hillsborough County

Website wwwtampabaydownscom Mailing Address P O Box 2007 Oldsmar Florida 34677 Street Address 11225 Race Track Road Tampa Florida 33626 Meet Period 12082007 to 5042008 Racing ResultsPerformances 94 Paid Attendance Racing Days 94 Total Admission Tax Purses Paid $15474950

Telephone Fax

139683 $30326

8138554401 8132611961

Tropical Park Inc Dade County

See Calders contact information for detail Meet Period 10152007 to 1022008 at Calder Race Course Racing ResultsPerformances 60 Paid Attendance Racing Days 60 Total Admission Tax Purses Paid $12330361

38495 $7591

28

29

HARNESS ASSOCIATIONS

Pompano Park is the only permitholder currently conducting harness horse racing performances in the State of Florida A total of 158 regular performances including charity and scholarship performances were conducted during this past fiscal year a decrease of nine percent from the previous fiscal year

During Fiscal Year 20072008 handle wagered at live harness performances decreased by 12 percent Intertrack handle wagered on broadcasts of live Florida harness performances decreased by 15 percent Simulcast handle wagered on broadcasts of performances from outside the state decreased by 13 percent while intertrack simulcast handle decreased by 13 percent Overall total handle decreased by 13 percent for the Florida harness industry

Total revenue to the state during Fiscal Year 20072008 decreased by nine percent from the prior year The harness industry accounted for approximately six percent of Floridarsquos total revenue and six percent of total handle from pari-mutuel performances

The division reports only paid attendance and does not include free admissions or complimentary passes in its data

Total Performances 158 Total Paid Attendance 0

Total Racing Days 158 Total Admission Tax $0

Isle Casino and Racing at Pompano Park PPI Inc

Broward County

Website wwwtheislepompanoparkcomhomephp Telephone 9549722000 MailingStreet Address 1800 SW Third Street Pompano Beach Florida 33069 Fax 9549780377 Meet Period 7012007 to 6302008

Racing ResultsPerformances 158 Paid Attendance 0 Racing Days 158 Total Admission Tax $0 Purses Paid $12739946

SUMMARY

PARI-MUTUEL INDUSTRY

During Fiscal Year 20072008 the total handle wagered for all classes exceeded $13 billion a decrease of nine percent from the prior fiscal year Total pari-mutuel performances including charity and scholarship performances conducted during Fiscal Year 20072008 decreased by 10 percent from the previous fiscal year

The state realized revenue from regular performances of approximately $25 million a decrease of seven percent from the prior fiscal year Of the $25 million collected greyhound permitholders accounted for 46 percent thoroughbreds for 46 percent harness for 6 percent and jai alai for 2 percent

Total paid attendance decreased 40 percent from the prior year The division reports only paid attendance and does not include free admission or complimentary passes in its data

HORSE RACING

Promotional Programs for Florida-Bred Horses

Florida breeder promotions and award programs are administered by private breeders and owners associations organized to promote ownership and breeding of race horses in the State of Florida Each association conducts its own campaign to enhance the horse breeding industry in the state and provides breeders and owners awards of up to 20 percent of announced gross purses The Florida Standardbred Breeders and Owners Association is funded by the breaks and uncashed tickets from live performances and one percent of the intertrack handle The Quarter Horse Breeders Association is funded by the breaks and the uncashed tickets from live races and one percent of the live and intertrack handle The Florida Thoroughbred Breeders and Ownersrsquo Association awards program is funded by 0955 percent of the live simulcast and intertrack handle as well as 3475 percent of the gross revenue from out-of-state wagers on Florida races

To date the Florida thoroughbred breeding industry has produced 45 national champions including Skip Away the 1998 North American Horse of the Year and Affirmed the last horse to have won the Triple Crown (1978) In 2005 Florida-bred ldquoAfleet Alexrdquo captured two-thirds of the Triple Crown winning the Preakness Stakes (G1) and Belmont Stakes (G1) The industry boasts 110 Florida-bred millionaires 19 classic winners (Kentucky Derby Preakness Stakes and Belmont Stakes) and 20 Breeders Cup Day champions

The Florida Thoroughbred Breedersrsquo and Ownersrsquo Association funds the Florida-bred Stakes Program which is implemented at Floridas thoroughbred racetracks In addition Florida-breds won 346 stakes races including 68 graded stakes and earned more than $41 million in stakes purses Florida-breds banked in excess of $194 million in total North American purse money Through a percentage of pari-mutuel handle Florida thoroughbred permitholders contributed $9542882 to the Florida Thoroughbred Breedersrsquo and Ownersrsquo Association during Fiscal Year 20072008 The FTBOA paid out $5941304 in Breedersrsquo Awards $567000 in Stallion Ownersrsquo Awards and $2112650 through the Florida-bred Stakes Program The Florida-bred Stakes Program includes ldquoThe Sunshine Millionsrdquo at Gulfstream Park ldquoThe Florida Millionrdquo at Calder Race CourseTropical Park ldquoFlorida Cup Dayrdquo at Tampa Bay Downs and additional funds for supplements to Florida-bred Preferred Stakes Races during the CalderTropical and Tampa Bay Downsrsquo meets

The Florida Standardbred Breeders and Owners Association a non-profit organization and the recognized representative of horsemen in the state of Florida is the designated association for the allocation and distribution of funds for Florida-bred Standardbred racing Promotional activities include providing breeder and stallion awards for eligible Florida-bred horses during Pompano Parks 20072008 meet as well as awards for Florida Breeders Stakes races A series of races and awards were also provided for two and three-year-old standardbreds to prepare for the winter meet at Pompano Park The total amount of funds collected and distributed to the Florida Standardbred horsemen throughout the year exceeded $1600000

Note Promotional program information is provided by respective Breeders and Owners Associations

30

UNIVERSITY OF FLORIDA COLLEGE OF VETERINARY MEDICINE RACING LABORATORY

The University of Florida College of Veterinary Medicine Racing Laboratory detects and identifies any drug medication stimulant depressant hypnotic local anesthetic or drug-masking agent prohibited in the blood urine or other bodily fluids of racing horses and greyhounds collected by the Division

During Fiscal Year 20072008 the laboratory received and processed 82763 samples that resulted in 537014 analyses The vigilant monitoring of samples by the laboratory serves to deter the illegal use of drugs in racing animals in Florida

Horse UrineBlood Greyhound Urine 1 Investigative Samples Received 18509 64254 3

2Samples Analyzed 18573 29320 3 Number of Analyses 293371 243643 7 Positives 102 46 NA

1 Quantity Not Sufficient For Testing (QNS) 34798 (542) 2 The Samples Analyzed number for horses is larger than the Samples Received number due to the carryover of samples received in June 2007 that are analyzed in July of the next fiscal year

DRUG POSITIVES FOR FISCAL YEAR 20072008

Types of Positives (ARCI Drug Class) Horse Greyhound Acepromazine Metabolite (3) 12 0 Acepromazine Metabolites (3) Butorphanol (3) 1 0 Albuterol (3) 2 0 Aminorex Levamisole Levamisole metabolite 0 1 Benzoylecgonine (1) 1 8 Butorphanol (3) 3 0 Caffeine (2)Theophylline (3) 2 0 Caffeine (2) Theophylline (3) Butorphanol (3) 1 0 Caffeine (2)Theophylline (3) Theobromine (4) 5 0 Cimetidine (5) 4 0 Clenbuterol (3) 9 0 Dimethyl Sulfoxide (5) 5 9 Gamma-Hydroxphenylbutazone (NA) 0 9 Gamma-Hydroxphenylbutazone (NA) Phenylbutazone (NA) Oxyphenbutazone (4) 0 3 Glycopyrrolate (3) 5 0 Ipratropium (3) 2 0 Lidocaine (2) 0 1 Lidocaine (2) 3-Hydroxylidocaine Monoethyl-glycinesylidine 1 0 Lidocaine (2) 3amp4-Hydroxylidocaine Monoethyl-glycinesylidine 0 1 Methocarbamol (4) 0 1 Methocarbamol (4) Guaifenesin (4) 2 0 Naproxen (4) 1 0 Oxilofrine 4 0 Pentoxifylline (4) 1 0 Phenylbutazone (NA)Oxyphenbutazone (4) 37 1 Procaine (3) 0 5 Ranitidine (5) 4 0 Theobromine (4) 0 7 TOTALS 102 46

Class (1) Drugs that have the highest potential to affect performance and have no generally accepted medical use in the racing animal

Class (2) Drugs that have a high potential to affect performance but less of a potential than drugs in Class I Class (3) Drugs that may or may not have generally accepted medical use in the racing animal but the pharmacology of which

suggests less potential to affect performance than drugs in Class 2

Class (4) Includes therapeutic medications that would be expected to have less potential to affect performance than those in Class 3 Class (5) Includes therapeutic medications for which concentration limits have been established by the racing jurisdictions as well as

certain miscellaneous agents and other medications as determined by the regulatory bodies

31

FIN

AN

CIA

L S

TATE

ME

NTS

DIVISION OF PARI-MUTUEL WAGERING SUMMARY OF STATE REVENUE FROM PARI-MUTUEL CARDROOM

AND SLOT ACTIVITIES FISCAL YEAR 20072008

State Revenue From Regular Performances Tax on Attendance $ 116982 Daily License Fees 3882120 Tax on Handle 19110317

State Revenue From Pari-Mutuel Performances $ 23109419

Other State Revenue Occupational Licenses $ 627372 Fingerprint Fees 281045 Escheated Tickets From Greyhound and Jai Alai (1) 1470310 Racing Scholarship Funds (1) 3303 PMW Trust Fund - Drug Fines 25975 Miscellaneous Revenue 104013 General Revenue Fund - Other Fines 36290

Other State Revenue $ 2548308

Total Pari-Mutuel State Revenue $ 25657727

State Revenue From Cardrooms Table Fees $ 875000 Gross Receipts(2) 9086385 Occupational Licenses 131741

Total State Revenue From Cardrooms $ 10093126

State Revenue From Slots CompulsiveAddictive Gambling Fee $ 750000 Facility License Fee 9000000 Slot Taxes(3)(4) 122891732 Fingerprint Fees 9678 Occupational Licenses 309920 Miscellaneous Revenue 4561 Miscellaneous Fines 60000

Total State Revenue From Slots $ 133025891

Total State Revenue Generated(5) $ 168776744

(1) Escheated tickets from greyhound racing and jai alai gaming and Racing Scholarship Funds are distributed to the Department of Education

(2) One-half of cardroom gross receipts is deposited into General Revenue (3) Slot taxes are distributed to the Department of Education (4) Pompano Park has requested a refund of $23 million for overpayment of Slot taxes for Fiscal

Year 20072008 Refund has been requested and will be processed by the Department of Education in Fiscal Year 20082009

(5) Total revenue and components thereof generated is on the accrual basis of accounting Total revenue and components thereof as as shown in the financial statements on page 34 is on the cash basis of accounting

32

DEPARTMENT OF BUSINESS amp PROFESSIONAL REGULATION DIVISION OF PARI-MUTUEL WAGERING

BALANCE SHEET SPECIAL REVENUE FUND

FOR FISCAL YEAR ENDED JUNE 30 2008

ASSETS2008 2007

Cash Cash with State Treasurer Investments at cost Accounts receivable Allowance for uncollectibles Interest receivable Due from state funds

$ 8782450 130253048 614648452 370224565

(47367) 3214765

11039242

$ 12865700222813082

2974720047251866437

(403691)75307163230584

TOTAL ASSETS $ 1138115155 $ 3472622875

LIABILITIES amp FUND EQUITY Liabilities Accounts payable Accrued salaries Due to other funds Due to other state agencies Due to general revenue Compensated Absences Deferred revenues

$ 31462691 5343391

19860800 6908508

72185753 352080

-

$ 2451476432118280

5007001118617783905919

130600-

Total Liabilities 136113223 152356440

Fund Equity Unreserved 1002001932 3320266435

Total Fund Equity 1002001932 3320266435

TOTAL LIABILITIES amp FUND EQUITY $ 1138115155 $ 3472622875

The financial statements and notes are for informational purposes only

33

DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION DIVISION OF PARI-MUTUEL WAGERING

STATEMENT OF REVENUES EXPENDITURES amp CHANGES IN FUND BALANCE - BUDGET amp ACTUAL SPECIAL REVENUE FUND

FOR FISCAL YEAR ENDED JUNE 30 2008

FINAL 2008 2007 BUDGET ACTUAL VARIANCE ACTUAL

REVENUES Fees Charges Commissions and Sales $ 1462968000 $ 1510423993 $ 47455993 $ 1848846680 Licenses and Permits 88230000 75755065 (12474935) 77772299 Taxes 14652040100 14709972807 57932707 7556712852 Fines Forfeits Judgments and Settlements 4117800 8773932 4656132 10192871 Interest and Dividends Net 53744700 60790502 7045802 96755032 Transfers In - - - 3230584 Miscellaneous Receipts 7506100 12204044 4697944 9178523

Total Revenues 16268606700 16377920343 109313643 9602688841

EXPENDITURES CURRENT OPERATING Salaries 579678900 533903674 45775226 463518647 Other Personal Services 184418800 168853792 15565008 178434171 Other Operating Expenditures 97523500 84325982 13197518 72283850 Operation of Motor Vehicles 5500000 4847937 652063 2585300 Risk Management 16085600 16085600 21327300 GampAState University System - - - 30000000 State Attorney-Slots 23188500 - 23188500 -Tax Collection Equalization 72500 - 72500 -PMW Lab Services 236000000 236000000 - 236000000 PMW Compliance System 29647600 29647600 - 28524598 TrDMSHR SVCSSTW Contract 5828400 - 5828400 5785000 Cardroom Tax Distribution 85500000 67702156 17797844 55541702 Compulsive Gambling Prevention 141337500 125960114 15377386 88470124 OPERATING CAPITAL OUTLAY 4283200 3877015 406185 2830286 Acquisition of Motor Vehicles 7885000 7885000 - 2870000 Assessment for Fingerprinting 65988000 29746050 36241950 38680327 Service Charge to General Revenue 370000000 293760648 76239352 334561292 Refunds 120000000 6209831 113790169 502671 Transfer to FDLE Slots Investigation 321759200 310000000 11759200 291580000 Transfers to Other Funds 17917534500 12439618141 5477916359 4975167341 Transfers to General Revenue 5340000000 4350000000 990000000 846632576

Total Expenditures 25552231200 18692337940 6859893260 7675295185

Excess (Deficiency) of Revenues Over (9283624500) (2314417597) 6969206903 1927393656 (Under) Expenditures

FUND BALANCE JULY 1 2007 - 3316419529 3316419529 1392872779

FUND BALANCE JUNE 30 2008 $ (9283624500) $ 1002001932 $ 10285626432 $ 3320266435 (1) (1)

(2) (1) Does not include budget of $ 45000000 for category 190000 Investments Actual expenditures for category 190000 were

closed into the investment account (2) An adjustment of $3846906 was made to the beginning fund balance due to adjustments made by the Department

of Financial Services The financial statements and notes are for informational purposes only

34

C

AR

DR

OO

M P

AR

I-MU

TUE

L A

ND

SLO

T S

TATU

TE M

ATR

IX

STATUTE TOPIC GREYHOUND JAI ALAI THOROUGHBRED HARNESS QUARTER HORSE

FEES

Daily License Fees On Live

On-track Handle

$80 per race 5500951(1)(a) $40 per game 5500951(1)(a) $100 per race 5500951(1)(a) $100 per race 5500951(1)(a) $100 per race 5500951(1)(a)

Daily License Fees On

Simulcast Handle

$80 per race but not to exceed $500 per day 5500951(1)(a)

$40 per game but not to exceed $500 per day 5500951(1)(a)

$100 per race but not to exceed $500 per day 5500951(1)(a)

$100 per race but not to exceed $500 per day 5500951(1)(a)

$100 per race but not to exceed $500 per day 5500951(1)(a)

Cardroom Table Fees

Annual fee for each facility is $1000 for each table to be operated at the cardroom 849086(5)(d)

Annual fee for each facility is $1000 for each table to be operated at the cardroom 849086(5)(d)

Annual fee for each facility is $1000 for each table to be operated at the cardroom 849086(5)(d)

Annual fee for each facility is $1000 for each table to be operated at the cardroom 849086(5)(d)

Annual fee for each facility is $1000 for each table to be operated at the cardroom 849086(5)(d)

TAXES

Tax On Admissions

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a)

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a)

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a)

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a)

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a)

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c)

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c)

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c)

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c)

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c)

15 of admission charge or 10 cents whichever is greater for entrance to the cardroom This tax only applies if a separate admission fee is charged for entry into the cardroom facility If a single admission fee is charged allowing entry to both or either the pari-mutuel facility and the cardroom facility the tax is payable only once and shall be payable pursuant to Chapter 550 849086(13)(b)

15 of admission charge or 10 cents whichever is greater for entrance to the cardroom This tax only applies if a separate admission fee is charged for entry into the cardroom facility If a single admission fee is charged allowing entry to both or either the pari-mutuel facility and the cardroom facility the tax is payable only once and shall be payable pursuant to Chapter 550 849086(13)(b)

15 of admission charge or 10 cents whichever is greater for entrance to the cardroom This tax only applies if a separate admission fee is charged for entry into the cardroom facility If a single admission fee is charged allowing entry to both or either the pari-mutuel facility and the cardroom facility the tax is payable only once and shall be payable pursuant to Chapter 550 849086(13)(b)

15 of admission charge or 10 cents whichever is greater for entrance to the cardroom This tax only applies if a separate admission fee is charged for entry into the cardroom facility If a single admission fee is charged allowing entry to both or either the pari-mutuel facility and the cardroom facility the tax is payable only once and shall be payable pursuant to Chapter 550 849086(13)(b)

15 of admission charge or 10 cents whichever is greater for entrance to the cardroom This tax only applies if a separate admission fee is charged for entry into the cardroom facility If a single admission fee is charged allowing entry to both or either the pari-mutuel facility and the cardroom facility the tax is payable only once and shall be payable pursuant to Chapter 550 849086(13)(b)

Tax On Cardroom Gross Receipts

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts 849086(13)(a)

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts 849086(13)(a)

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts 849086(13)(a)

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts 849086(13)(a)

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts 849086(13)(a)

This matrix represents a summary of 2007 Statutes Please refer to the cite noted by statutory topic for specific language governing pari-mutuel wagering

35

STATUTE TOPIC GREYHOUND JAI ALAI THOROUGHBRED HARNESS QUARTER HORSE

Tax On Live On-track Handle

55 of handle except for charity perfomances which is 76 of handle 5500951(3)(b)1

Effective July 1 2000 a permitholder may not be taxed at a higher rate than 2 5500951(3)(d)

05 of handle 55009515(2)(a) 05 of handle 55009512(2)(a) 1 of handle 5500951(3)(a)

Tax On Simulcast Handle

Allows permitholders to receive greyhound races from out-of-state and are subject to taxation under 5500951 and 55009511 5503551(4)

Allows permitholders to receive jai alai games from out-of-state and are subject to taxation under 5500951 and 55009511 5503551(4)

Allows permitholders to receive horse races from out-of-state and are subject to taxation under 5500951 55009512 and 55009515 5503551(3) through 5503551(3)(c)

Allows permitholders to receive horse races from out-of-state and are subject to taxation under 5500951 55009512 and 55009515 5503551(3) through 5503551(3)(c)

Allows permitholders to receive horse races from out-of-state and are subject to taxation under 5500951 55009512 and 55009515 5503551(3) through 5503551(3)(c)

Tax On Intertrack and Intertrack

Simulcast Handle

55 of intertack and intertrack simulcast handle except for the intertrack handle from charity performances at a guest track within the market area of the host the tax is 76

71 of intertrack and intertrack simulcast handle 5500951(3)(b)2 and 5500951(3)(c)1

2 of intertrack handle 5500951(3)(c)1

33 of intertrack handle 5500951(3)(c)1

2 of intertrack handle 5500951(3)(c)1

5500951(3)(b)1 and 5500951(3)(c)1

05 of intertrack and intertrack simulcast handle if the guest is located outside market area of host and within market area of thoroughbred track conducting a live meet 5500951(3)(c)1

39 of intertrack and intertrack simuclast handle for permitholders located in an area of the state where there are only 3 greyhound permitholders located in 3 contiguous counties 5500951(3)(c)2

39 of intertrack and intertrack simulcast handle for greyhound permitholders located in the same market area as specified in 550615(6) or (9) 5500951(3)(c)2

05 of intertrack and intertrack simulcast handle if the guest is located outside market area of host and within market area of thoroughbred track conducting a live meet 5500951(3)(c)1

33 of intertrack and intertrack simulcast handle if permitholder restricted from operating live on a year-round basis and tax paid on intertrack handle exceeds that paid during 9293 State Fiscal Year 55009511(3)(a)

61 of intertrack and intertrack simulcast handle for jai alai permitholders located in the market area as specified in 550615(6) or (9) until the tax paid on intertrack handle in the current state fiscal year exceeds that paid during 9293 State Fiscal Year then tax on handle is 23 5500951(3)(c)2

24 of intertrack simulcast handle 5500951(3)(c)1 and 55009515(5)

05 of intertrack and intertrack simulcast handle if host and guest are thoroughbred permitholders or if the guest is located outside market area of host and within market area of thoroughbred track conducting a live meet 5500951(3)(c)1

05 of intertrack simulcast handle if guest track is a thoroughbred track located more than 35 miles from host track 55009515(5)

15 of intertrack simulcast handle 5500951(3)(c)1

05 of intertrack and intertrack simulcast handle if the guest is located outside market area of host and within market area of thoroughbred track conducting a live meet 5500951(3)(c)1

24 of intertrack simulcast handle 5500951(3)(c)1 and 55009515(5)

05 of intertrack and intertrack simulcast handle if the guest is located outside market area of host and within market area of thoroughbred track conducting a live meet 5500951(3)(c)1

OUTS (ESCHEATS)

Live On-track Handle

Paid to the State of Florida 5501645(2) Paid to the State of Florida 5501645(2) Retained by permitholder 5502633(3) Paid to Florida Standardbred Breedersrsquo and Ownersrsquo Association (FSBOA) 55026165(1) and 5502633(2)(a)

Paid to Florida Quarter Horse Breedersrsquo and Owners Association (FQHBOA) 55026165(1) and 5502633(2)(b)

Escheats from Arabian races are paid to Florida Arabian Horse Racing Promotion Fund 5502633(2)(c)

This matrix represents a summary of 2007 Statutes Please refer to the cite noted by statutory topic for specific language governing pari-mutuel wagering

36

STATUTE TOPIC GREYHOUND JAI ALAI THOROUGHBRED HARNESS QUARTER HORSE

TAX CREDITS amp EXEMPTIONS

(excluding charity performances

unless otherwise

Tax exemption of $360000 per state fiscal year or $500000 for 3 permitholders that held a full live schedule in 1995 and closest to another state authorizing greyhound racing

A permitholder that has incurred tax on handle and admissions that exceeds its operating earnings is entitiled to credit the excess amount of taxes against its next ensuing meets 55009511(1)(b)

Permitholders are allowed a credit of up to 1 of the paid taxes for the previous taxable year The credit if taken is applied against taxes on live handle due for a taxable year under this section and

noted) 55009514(1) is paid directly to the Jockeys Guild by the permitholders 55009515(6)

Tax credit each state fiscal year equal to daily license fee on live races in previous state fiscal year 5500951(1)(a)

Allows each permitholder that cannot utilize the full amount of the tax exemption or daily license fee tax credit to transfer the unused portion to a greyhound permitholder acting as a host track for intertrack wagering 5500951(1)(b)

Tax credit each state fiscal year in an amount equal to the amount remitted in escheated tickets in prior state fiscal year 5501647

Tax credit each state fiscal year equal to 25 of amount remitted in escheated tickets in prior state fiscal year Funds equal to the tax credit shall be paid by the permitholder to the National Association of Jai Alai Frontons 5501646

$30000 per performance exemption if live handle during the preceding state fiscal year was less than $15 million This exemption applies to charity performances 55009511(2)(a)1

A permitholder conducting fewer than 100 performances in any calendar year shall pay to the state the same aggregate amount of daily license fees on live games admissions tax and tax on live handle as that paid during the most recent prior calendar year in which at least 100 live performances were conducted 55009511(4)

CHARITY PERFORMANCES

Maximum of 5 days 5500351(1)

Permitholders are allowed to conduct 1 additional day to be designated as ldquoGreyhound Adopt-A-Pet Day Proceeds are paid to bona fide organizations that promote the adoption of greyhounds 5501648(2)

Maximum of 5 days 5500351(1)

Permitholders are allowed to conduct 2 additional performances known as ldquoRetired Jai Alai Playersrsquo Charity Dayrdquo for a fund to benefit retired jai alai players 5500351(8)

Maximum of 5 days 5500351(1)

One additional scholarship day to tracks located in Hillsborough County for the benefit of Pasco-Hernando Community College 5500351(6)(a) and 5500351(6)(b)

Maximum of 5 days 5500351(1) Maximum of 5 days 5500351(1)

Permitholders shall pay from any source including charity performances not less than 10 of tax credit from escheated tickets to a bona fide greyhound adoption program 5501647

This matrix represents a summary of 2007 Statutes Please refer to the cite noted by statutory topic for specific language governing pari-mutuel wagering

37

STATUTE TOPIC STATUTE REFERENCE SUMMARY

FEES

Slot License Fee 551106(1)(a) FS Annual fee for each slot machine facility is $3 million paid with the initial license application and annuall thereafter on the anniversary date of the issuance of the initial license

Compulsive or Addictive Gambling Prevention Program Fee 551118(3) FS Annual fee for each slot machine facility is $250000 paid at the same time the annual

license fee is due and annual thereafter

TAXES

Tax on Slot Revenue 551106(2)(a) and 551006(3) FS

50 of slot machine revenues which is the total of all cash and property received by the slot machine licensee from the operation of slot machines less the amount of cash cash equivalents credits and prized paid to winners of slot machine gaming shall be remitted by 3 pm Wednesday for the preceeding week ending Sunday

FINES

Failure to Pay Slot Tax Fine 551106(4) FS Up to $10000 for each day tax payment is not remitted timely

Civil Fine 551107(11) FS The division may impose a civil fine of up to $5000 fpr each violation of this chapter or the rules of the division

False Statement Fine 551109(1) FS

Up to a $10000 fine or civil penalty for any person who knowingly makes or causes to be made or aids assists or procures another to make a false statement in any report disclosure application or any document required under Chapter 551 or any rule adopted under Chapter 551

Unauthorized Possession of Slot Machines Fine 551109(2) FS

Up to a $10000 administrative fine or civil penalty for any person who possesses a slot machine without the license required by Chapter 551 or who possesses a slot machine at any location other than at the slot machines licensees facility

PENALTIES

Slot Machine Licensee Civil Penalities 551117 FS Up to a $100000 civil penalty for each count or separate offense against the slot machine

licensee for violation of Chapter 551 or any rule adopted by the division

This matrix represents a summary of 2008 Statutes Please refer to the cite noted by statutory topic for specific language governing pari-mutuel wagering

38

  • Table of Contents 2007-2008pdf
  • Overview 2007-2008pdf
  • Division Overview 2007-2008 (2-4-09)pdf
    • THE DIVISION OF PARI-MUTUEL WAGERING
    • OFFICE OF AUDITING
    • OFFICE OF OPERATIONS
    • OFFICE OF REVENUE AND FINANCIAL ANALYSIS
      • Events Shaping 2007-2008pdf
        • Events Shaping the 20072008 RacingGaming Season in Florida
          • Fiscal Years Comparative Data 2007-2008pdf
            • Total Paid
            • Total
            • Pari-Mutuel
            • Handle
            • State Revenue
            • as a Percent
            • of Handle
              • PMW Graphs 2007-2008pdf
              • PMW Handle Statistics 20072008pdf
              • Guest Handle by Host 2007-2008pdf
              • Charity-scholarship 2007-2008pdf
                • RACING SCHOLARSHIP TRUST FUND
                • ABANDONED WINNING TICKETS
                  • Cardroom Statistics 2007-2008pdf
                    • Sheet1
                      • Cardroom Revenue 20072008pdf
                      • Slot Comparative Data 2007-2008 (12-15-08)pdf
                      • Slot Revenue Per Machine 0708pdf
                        • TOTAL LINE (3)
                          • Facilities Map with 21 cardrooms (As of 11-18-08)pdf
                          • Permitholder Contact amp Operating In 77th annual rpt (as of 12-24-08)pdf
                          • Promotional Programs for FL Horses 20072008docpdf
                          • Drug Positives Data 2007-2008pdf
                            • Sheet1
                              • State Revenue Summary 0708pdf
                                • 20062007
                                  • Financial Statements (Page 1) 20072008pdf
                                  • Financial Statements (Page 2) 20072008pdf
                                  • PMW Statute Matrix 2007-2008pdf
                                  • Slot Statute Matrix 2007-2008pdf
                                    • Sheet1
                                      • Events Shaping 2007-2008pdf
                                        • Events Shaping the 20072008 RacingGaming Season in Florida
                                          • Events Shaping 2007-2008pdf
                                            • Events Shaping the 20072008 RacingGaming Season in Florida
                                              • Division Overview 2007-2008 (2-23-09)pdf
                                                • THE DIVISION OF PARI-MUTUEL WAGERING
                                                • OFFICE OF AUDITING
                                                • OFFICE OF OPERATIONS
                                                • OFFICE OF REVENUE AND FINANCIAL ANALYSIS
Page 36: Florida Departmentof Busines Division of Pari-Mutuel ......jai alai games, and cardroom poker games. Additionally, slot machine gaming at pari-mutuel facilities is ... is intended

29

HARNESS ASSOCIATIONS

Pompano Park is the only permitholder currently conducting harness horse racing performances in the State of Florida A total of 158 regular performances including charity and scholarship performances were conducted during this past fiscal year a decrease of nine percent from the previous fiscal year

During Fiscal Year 20072008 handle wagered at live harness performances decreased by 12 percent Intertrack handle wagered on broadcasts of live Florida harness performances decreased by 15 percent Simulcast handle wagered on broadcasts of performances from outside the state decreased by 13 percent while intertrack simulcast handle decreased by 13 percent Overall total handle decreased by 13 percent for the Florida harness industry

Total revenue to the state during Fiscal Year 20072008 decreased by nine percent from the prior year The harness industry accounted for approximately six percent of Floridarsquos total revenue and six percent of total handle from pari-mutuel performances

The division reports only paid attendance and does not include free admissions or complimentary passes in its data

Total Performances 158 Total Paid Attendance 0

Total Racing Days 158 Total Admission Tax $0

Isle Casino and Racing at Pompano Park PPI Inc

Broward County

Website wwwtheislepompanoparkcomhomephp Telephone 9549722000 MailingStreet Address 1800 SW Third Street Pompano Beach Florida 33069 Fax 9549780377 Meet Period 7012007 to 6302008

Racing ResultsPerformances 158 Paid Attendance 0 Racing Days 158 Total Admission Tax $0 Purses Paid $12739946

SUMMARY

PARI-MUTUEL INDUSTRY

During Fiscal Year 20072008 the total handle wagered for all classes exceeded $13 billion a decrease of nine percent from the prior fiscal year Total pari-mutuel performances including charity and scholarship performances conducted during Fiscal Year 20072008 decreased by 10 percent from the previous fiscal year

The state realized revenue from regular performances of approximately $25 million a decrease of seven percent from the prior fiscal year Of the $25 million collected greyhound permitholders accounted for 46 percent thoroughbreds for 46 percent harness for 6 percent and jai alai for 2 percent

Total paid attendance decreased 40 percent from the prior year The division reports only paid attendance and does not include free admission or complimentary passes in its data

HORSE RACING

Promotional Programs for Florida-Bred Horses

Florida breeder promotions and award programs are administered by private breeders and owners associations organized to promote ownership and breeding of race horses in the State of Florida Each association conducts its own campaign to enhance the horse breeding industry in the state and provides breeders and owners awards of up to 20 percent of announced gross purses The Florida Standardbred Breeders and Owners Association is funded by the breaks and uncashed tickets from live performances and one percent of the intertrack handle The Quarter Horse Breeders Association is funded by the breaks and the uncashed tickets from live races and one percent of the live and intertrack handle The Florida Thoroughbred Breeders and Ownersrsquo Association awards program is funded by 0955 percent of the live simulcast and intertrack handle as well as 3475 percent of the gross revenue from out-of-state wagers on Florida races

To date the Florida thoroughbred breeding industry has produced 45 national champions including Skip Away the 1998 North American Horse of the Year and Affirmed the last horse to have won the Triple Crown (1978) In 2005 Florida-bred ldquoAfleet Alexrdquo captured two-thirds of the Triple Crown winning the Preakness Stakes (G1) and Belmont Stakes (G1) The industry boasts 110 Florida-bred millionaires 19 classic winners (Kentucky Derby Preakness Stakes and Belmont Stakes) and 20 Breeders Cup Day champions

The Florida Thoroughbred Breedersrsquo and Ownersrsquo Association funds the Florida-bred Stakes Program which is implemented at Floridas thoroughbred racetracks In addition Florida-breds won 346 stakes races including 68 graded stakes and earned more than $41 million in stakes purses Florida-breds banked in excess of $194 million in total North American purse money Through a percentage of pari-mutuel handle Florida thoroughbred permitholders contributed $9542882 to the Florida Thoroughbred Breedersrsquo and Ownersrsquo Association during Fiscal Year 20072008 The FTBOA paid out $5941304 in Breedersrsquo Awards $567000 in Stallion Ownersrsquo Awards and $2112650 through the Florida-bred Stakes Program The Florida-bred Stakes Program includes ldquoThe Sunshine Millionsrdquo at Gulfstream Park ldquoThe Florida Millionrdquo at Calder Race CourseTropical Park ldquoFlorida Cup Dayrdquo at Tampa Bay Downs and additional funds for supplements to Florida-bred Preferred Stakes Races during the CalderTropical and Tampa Bay Downsrsquo meets

The Florida Standardbred Breeders and Owners Association a non-profit organization and the recognized representative of horsemen in the state of Florida is the designated association for the allocation and distribution of funds for Florida-bred Standardbred racing Promotional activities include providing breeder and stallion awards for eligible Florida-bred horses during Pompano Parks 20072008 meet as well as awards for Florida Breeders Stakes races A series of races and awards were also provided for two and three-year-old standardbreds to prepare for the winter meet at Pompano Park The total amount of funds collected and distributed to the Florida Standardbred horsemen throughout the year exceeded $1600000

Note Promotional program information is provided by respective Breeders and Owners Associations

30

UNIVERSITY OF FLORIDA COLLEGE OF VETERINARY MEDICINE RACING LABORATORY

The University of Florida College of Veterinary Medicine Racing Laboratory detects and identifies any drug medication stimulant depressant hypnotic local anesthetic or drug-masking agent prohibited in the blood urine or other bodily fluids of racing horses and greyhounds collected by the Division

During Fiscal Year 20072008 the laboratory received and processed 82763 samples that resulted in 537014 analyses The vigilant monitoring of samples by the laboratory serves to deter the illegal use of drugs in racing animals in Florida

Horse UrineBlood Greyhound Urine 1 Investigative Samples Received 18509 64254 3

2Samples Analyzed 18573 29320 3 Number of Analyses 293371 243643 7 Positives 102 46 NA

1 Quantity Not Sufficient For Testing (QNS) 34798 (542) 2 The Samples Analyzed number for horses is larger than the Samples Received number due to the carryover of samples received in June 2007 that are analyzed in July of the next fiscal year

DRUG POSITIVES FOR FISCAL YEAR 20072008

Types of Positives (ARCI Drug Class) Horse Greyhound Acepromazine Metabolite (3) 12 0 Acepromazine Metabolites (3) Butorphanol (3) 1 0 Albuterol (3) 2 0 Aminorex Levamisole Levamisole metabolite 0 1 Benzoylecgonine (1) 1 8 Butorphanol (3) 3 0 Caffeine (2)Theophylline (3) 2 0 Caffeine (2) Theophylline (3) Butorphanol (3) 1 0 Caffeine (2)Theophylline (3) Theobromine (4) 5 0 Cimetidine (5) 4 0 Clenbuterol (3) 9 0 Dimethyl Sulfoxide (5) 5 9 Gamma-Hydroxphenylbutazone (NA) 0 9 Gamma-Hydroxphenylbutazone (NA) Phenylbutazone (NA) Oxyphenbutazone (4) 0 3 Glycopyrrolate (3) 5 0 Ipratropium (3) 2 0 Lidocaine (2) 0 1 Lidocaine (2) 3-Hydroxylidocaine Monoethyl-glycinesylidine 1 0 Lidocaine (2) 3amp4-Hydroxylidocaine Monoethyl-glycinesylidine 0 1 Methocarbamol (4) 0 1 Methocarbamol (4) Guaifenesin (4) 2 0 Naproxen (4) 1 0 Oxilofrine 4 0 Pentoxifylline (4) 1 0 Phenylbutazone (NA)Oxyphenbutazone (4) 37 1 Procaine (3) 0 5 Ranitidine (5) 4 0 Theobromine (4) 0 7 TOTALS 102 46

Class (1) Drugs that have the highest potential to affect performance and have no generally accepted medical use in the racing animal

Class (2) Drugs that have a high potential to affect performance but less of a potential than drugs in Class I Class (3) Drugs that may or may not have generally accepted medical use in the racing animal but the pharmacology of which

suggests less potential to affect performance than drugs in Class 2

Class (4) Includes therapeutic medications that would be expected to have less potential to affect performance than those in Class 3 Class (5) Includes therapeutic medications for which concentration limits have been established by the racing jurisdictions as well as

certain miscellaneous agents and other medications as determined by the regulatory bodies

31

FIN

AN

CIA

L S

TATE

ME

NTS

DIVISION OF PARI-MUTUEL WAGERING SUMMARY OF STATE REVENUE FROM PARI-MUTUEL CARDROOM

AND SLOT ACTIVITIES FISCAL YEAR 20072008

State Revenue From Regular Performances Tax on Attendance $ 116982 Daily License Fees 3882120 Tax on Handle 19110317

State Revenue From Pari-Mutuel Performances $ 23109419

Other State Revenue Occupational Licenses $ 627372 Fingerprint Fees 281045 Escheated Tickets From Greyhound and Jai Alai (1) 1470310 Racing Scholarship Funds (1) 3303 PMW Trust Fund - Drug Fines 25975 Miscellaneous Revenue 104013 General Revenue Fund - Other Fines 36290

Other State Revenue $ 2548308

Total Pari-Mutuel State Revenue $ 25657727

State Revenue From Cardrooms Table Fees $ 875000 Gross Receipts(2) 9086385 Occupational Licenses 131741

Total State Revenue From Cardrooms $ 10093126

State Revenue From Slots CompulsiveAddictive Gambling Fee $ 750000 Facility License Fee 9000000 Slot Taxes(3)(4) 122891732 Fingerprint Fees 9678 Occupational Licenses 309920 Miscellaneous Revenue 4561 Miscellaneous Fines 60000

Total State Revenue From Slots $ 133025891

Total State Revenue Generated(5) $ 168776744

(1) Escheated tickets from greyhound racing and jai alai gaming and Racing Scholarship Funds are distributed to the Department of Education

(2) One-half of cardroom gross receipts is deposited into General Revenue (3) Slot taxes are distributed to the Department of Education (4) Pompano Park has requested a refund of $23 million for overpayment of Slot taxes for Fiscal

Year 20072008 Refund has been requested and will be processed by the Department of Education in Fiscal Year 20082009

(5) Total revenue and components thereof generated is on the accrual basis of accounting Total revenue and components thereof as as shown in the financial statements on page 34 is on the cash basis of accounting

32

DEPARTMENT OF BUSINESS amp PROFESSIONAL REGULATION DIVISION OF PARI-MUTUEL WAGERING

BALANCE SHEET SPECIAL REVENUE FUND

FOR FISCAL YEAR ENDED JUNE 30 2008

ASSETS2008 2007

Cash Cash with State Treasurer Investments at cost Accounts receivable Allowance for uncollectibles Interest receivable Due from state funds

$ 8782450 130253048 614648452 370224565

(47367) 3214765

11039242

$ 12865700222813082

2974720047251866437

(403691)75307163230584

TOTAL ASSETS $ 1138115155 $ 3472622875

LIABILITIES amp FUND EQUITY Liabilities Accounts payable Accrued salaries Due to other funds Due to other state agencies Due to general revenue Compensated Absences Deferred revenues

$ 31462691 5343391

19860800 6908508

72185753 352080

-

$ 2451476432118280

5007001118617783905919

130600-

Total Liabilities 136113223 152356440

Fund Equity Unreserved 1002001932 3320266435

Total Fund Equity 1002001932 3320266435

TOTAL LIABILITIES amp FUND EQUITY $ 1138115155 $ 3472622875

The financial statements and notes are for informational purposes only

33

DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION DIVISION OF PARI-MUTUEL WAGERING

STATEMENT OF REVENUES EXPENDITURES amp CHANGES IN FUND BALANCE - BUDGET amp ACTUAL SPECIAL REVENUE FUND

FOR FISCAL YEAR ENDED JUNE 30 2008

FINAL 2008 2007 BUDGET ACTUAL VARIANCE ACTUAL

REVENUES Fees Charges Commissions and Sales $ 1462968000 $ 1510423993 $ 47455993 $ 1848846680 Licenses and Permits 88230000 75755065 (12474935) 77772299 Taxes 14652040100 14709972807 57932707 7556712852 Fines Forfeits Judgments and Settlements 4117800 8773932 4656132 10192871 Interest and Dividends Net 53744700 60790502 7045802 96755032 Transfers In - - - 3230584 Miscellaneous Receipts 7506100 12204044 4697944 9178523

Total Revenues 16268606700 16377920343 109313643 9602688841

EXPENDITURES CURRENT OPERATING Salaries 579678900 533903674 45775226 463518647 Other Personal Services 184418800 168853792 15565008 178434171 Other Operating Expenditures 97523500 84325982 13197518 72283850 Operation of Motor Vehicles 5500000 4847937 652063 2585300 Risk Management 16085600 16085600 21327300 GampAState University System - - - 30000000 State Attorney-Slots 23188500 - 23188500 -Tax Collection Equalization 72500 - 72500 -PMW Lab Services 236000000 236000000 - 236000000 PMW Compliance System 29647600 29647600 - 28524598 TrDMSHR SVCSSTW Contract 5828400 - 5828400 5785000 Cardroom Tax Distribution 85500000 67702156 17797844 55541702 Compulsive Gambling Prevention 141337500 125960114 15377386 88470124 OPERATING CAPITAL OUTLAY 4283200 3877015 406185 2830286 Acquisition of Motor Vehicles 7885000 7885000 - 2870000 Assessment for Fingerprinting 65988000 29746050 36241950 38680327 Service Charge to General Revenue 370000000 293760648 76239352 334561292 Refunds 120000000 6209831 113790169 502671 Transfer to FDLE Slots Investigation 321759200 310000000 11759200 291580000 Transfers to Other Funds 17917534500 12439618141 5477916359 4975167341 Transfers to General Revenue 5340000000 4350000000 990000000 846632576

Total Expenditures 25552231200 18692337940 6859893260 7675295185

Excess (Deficiency) of Revenues Over (9283624500) (2314417597) 6969206903 1927393656 (Under) Expenditures

FUND BALANCE JULY 1 2007 - 3316419529 3316419529 1392872779

FUND BALANCE JUNE 30 2008 $ (9283624500) $ 1002001932 $ 10285626432 $ 3320266435 (1) (1)

(2) (1) Does not include budget of $ 45000000 for category 190000 Investments Actual expenditures for category 190000 were

closed into the investment account (2) An adjustment of $3846906 was made to the beginning fund balance due to adjustments made by the Department

of Financial Services The financial statements and notes are for informational purposes only

34

C

AR

DR

OO

M P

AR

I-MU

TUE

L A

ND

SLO

T S

TATU

TE M

ATR

IX

STATUTE TOPIC GREYHOUND JAI ALAI THOROUGHBRED HARNESS QUARTER HORSE

FEES

Daily License Fees On Live

On-track Handle

$80 per race 5500951(1)(a) $40 per game 5500951(1)(a) $100 per race 5500951(1)(a) $100 per race 5500951(1)(a) $100 per race 5500951(1)(a)

Daily License Fees On

Simulcast Handle

$80 per race but not to exceed $500 per day 5500951(1)(a)

$40 per game but not to exceed $500 per day 5500951(1)(a)

$100 per race but not to exceed $500 per day 5500951(1)(a)

$100 per race but not to exceed $500 per day 5500951(1)(a)

$100 per race but not to exceed $500 per day 5500951(1)(a)

Cardroom Table Fees

Annual fee for each facility is $1000 for each table to be operated at the cardroom 849086(5)(d)

Annual fee for each facility is $1000 for each table to be operated at the cardroom 849086(5)(d)

Annual fee for each facility is $1000 for each table to be operated at the cardroom 849086(5)(d)

Annual fee for each facility is $1000 for each table to be operated at the cardroom 849086(5)(d)

Annual fee for each facility is $1000 for each table to be operated at the cardroom 849086(5)(d)

TAXES

Tax On Admissions

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a)

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a)

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a)

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a)

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a)

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c)

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c)

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c)

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c)

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c)

15 of admission charge or 10 cents whichever is greater for entrance to the cardroom This tax only applies if a separate admission fee is charged for entry into the cardroom facility If a single admission fee is charged allowing entry to both or either the pari-mutuel facility and the cardroom facility the tax is payable only once and shall be payable pursuant to Chapter 550 849086(13)(b)

15 of admission charge or 10 cents whichever is greater for entrance to the cardroom This tax only applies if a separate admission fee is charged for entry into the cardroom facility If a single admission fee is charged allowing entry to both or either the pari-mutuel facility and the cardroom facility the tax is payable only once and shall be payable pursuant to Chapter 550 849086(13)(b)

15 of admission charge or 10 cents whichever is greater for entrance to the cardroom This tax only applies if a separate admission fee is charged for entry into the cardroom facility If a single admission fee is charged allowing entry to both or either the pari-mutuel facility and the cardroom facility the tax is payable only once and shall be payable pursuant to Chapter 550 849086(13)(b)

15 of admission charge or 10 cents whichever is greater for entrance to the cardroom This tax only applies if a separate admission fee is charged for entry into the cardroom facility If a single admission fee is charged allowing entry to both or either the pari-mutuel facility and the cardroom facility the tax is payable only once and shall be payable pursuant to Chapter 550 849086(13)(b)

15 of admission charge or 10 cents whichever is greater for entrance to the cardroom This tax only applies if a separate admission fee is charged for entry into the cardroom facility If a single admission fee is charged allowing entry to both or either the pari-mutuel facility and the cardroom facility the tax is payable only once and shall be payable pursuant to Chapter 550 849086(13)(b)

Tax On Cardroom Gross Receipts

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts 849086(13)(a)

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts 849086(13)(a)

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts 849086(13)(a)

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts 849086(13)(a)

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts 849086(13)(a)

This matrix represents a summary of 2007 Statutes Please refer to the cite noted by statutory topic for specific language governing pari-mutuel wagering

35

STATUTE TOPIC GREYHOUND JAI ALAI THOROUGHBRED HARNESS QUARTER HORSE

Tax On Live On-track Handle

55 of handle except for charity perfomances which is 76 of handle 5500951(3)(b)1

Effective July 1 2000 a permitholder may not be taxed at a higher rate than 2 5500951(3)(d)

05 of handle 55009515(2)(a) 05 of handle 55009512(2)(a) 1 of handle 5500951(3)(a)

Tax On Simulcast Handle

Allows permitholders to receive greyhound races from out-of-state and are subject to taxation under 5500951 and 55009511 5503551(4)

Allows permitholders to receive jai alai games from out-of-state and are subject to taxation under 5500951 and 55009511 5503551(4)

Allows permitholders to receive horse races from out-of-state and are subject to taxation under 5500951 55009512 and 55009515 5503551(3) through 5503551(3)(c)

Allows permitholders to receive horse races from out-of-state and are subject to taxation under 5500951 55009512 and 55009515 5503551(3) through 5503551(3)(c)

Allows permitholders to receive horse races from out-of-state and are subject to taxation under 5500951 55009512 and 55009515 5503551(3) through 5503551(3)(c)

Tax On Intertrack and Intertrack

Simulcast Handle

55 of intertack and intertrack simulcast handle except for the intertrack handle from charity performances at a guest track within the market area of the host the tax is 76

71 of intertrack and intertrack simulcast handle 5500951(3)(b)2 and 5500951(3)(c)1

2 of intertrack handle 5500951(3)(c)1

33 of intertrack handle 5500951(3)(c)1

2 of intertrack handle 5500951(3)(c)1

5500951(3)(b)1 and 5500951(3)(c)1

05 of intertrack and intertrack simulcast handle if the guest is located outside market area of host and within market area of thoroughbred track conducting a live meet 5500951(3)(c)1

39 of intertrack and intertrack simuclast handle for permitholders located in an area of the state where there are only 3 greyhound permitholders located in 3 contiguous counties 5500951(3)(c)2

39 of intertrack and intertrack simulcast handle for greyhound permitholders located in the same market area as specified in 550615(6) or (9) 5500951(3)(c)2

05 of intertrack and intertrack simulcast handle if the guest is located outside market area of host and within market area of thoroughbred track conducting a live meet 5500951(3)(c)1

33 of intertrack and intertrack simulcast handle if permitholder restricted from operating live on a year-round basis and tax paid on intertrack handle exceeds that paid during 9293 State Fiscal Year 55009511(3)(a)

61 of intertrack and intertrack simulcast handle for jai alai permitholders located in the market area as specified in 550615(6) or (9) until the tax paid on intertrack handle in the current state fiscal year exceeds that paid during 9293 State Fiscal Year then tax on handle is 23 5500951(3)(c)2

24 of intertrack simulcast handle 5500951(3)(c)1 and 55009515(5)

05 of intertrack and intertrack simulcast handle if host and guest are thoroughbred permitholders or if the guest is located outside market area of host and within market area of thoroughbred track conducting a live meet 5500951(3)(c)1

05 of intertrack simulcast handle if guest track is a thoroughbred track located more than 35 miles from host track 55009515(5)

15 of intertrack simulcast handle 5500951(3)(c)1

05 of intertrack and intertrack simulcast handle if the guest is located outside market area of host and within market area of thoroughbred track conducting a live meet 5500951(3)(c)1

24 of intertrack simulcast handle 5500951(3)(c)1 and 55009515(5)

05 of intertrack and intertrack simulcast handle if the guest is located outside market area of host and within market area of thoroughbred track conducting a live meet 5500951(3)(c)1

OUTS (ESCHEATS)

Live On-track Handle

Paid to the State of Florida 5501645(2) Paid to the State of Florida 5501645(2) Retained by permitholder 5502633(3) Paid to Florida Standardbred Breedersrsquo and Ownersrsquo Association (FSBOA) 55026165(1) and 5502633(2)(a)

Paid to Florida Quarter Horse Breedersrsquo and Owners Association (FQHBOA) 55026165(1) and 5502633(2)(b)

Escheats from Arabian races are paid to Florida Arabian Horse Racing Promotion Fund 5502633(2)(c)

This matrix represents a summary of 2007 Statutes Please refer to the cite noted by statutory topic for specific language governing pari-mutuel wagering

36

STATUTE TOPIC GREYHOUND JAI ALAI THOROUGHBRED HARNESS QUARTER HORSE

TAX CREDITS amp EXEMPTIONS

(excluding charity performances

unless otherwise

Tax exemption of $360000 per state fiscal year or $500000 for 3 permitholders that held a full live schedule in 1995 and closest to another state authorizing greyhound racing

A permitholder that has incurred tax on handle and admissions that exceeds its operating earnings is entitiled to credit the excess amount of taxes against its next ensuing meets 55009511(1)(b)

Permitholders are allowed a credit of up to 1 of the paid taxes for the previous taxable year The credit if taken is applied against taxes on live handle due for a taxable year under this section and

noted) 55009514(1) is paid directly to the Jockeys Guild by the permitholders 55009515(6)

Tax credit each state fiscal year equal to daily license fee on live races in previous state fiscal year 5500951(1)(a)

Allows each permitholder that cannot utilize the full amount of the tax exemption or daily license fee tax credit to transfer the unused portion to a greyhound permitholder acting as a host track for intertrack wagering 5500951(1)(b)

Tax credit each state fiscal year in an amount equal to the amount remitted in escheated tickets in prior state fiscal year 5501647

Tax credit each state fiscal year equal to 25 of amount remitted in escheated tickets in prior state fiscal year Funds equal to the tax credit shall be paid by the permitholder to the National Association of Jai Alai Frontons 5501646

$30000 per performance exemption if live handle during the preceding state fiscal year was less than $15 million This exemption applies to charity performances 55009511(2)(a)1

A permitholder conducting fewer than 100 performances in any calendar year shall pay to the state the same aggregate amount of daily license fees on live games admissions tax and tax on live handle as that paid during the most recent prior calendar year in which at least 100 live performances were conducted 55009511(4)

CHARITY PERFORMANCES

Maximum of 5 days 5500351(1)

Permitholders are allowed to conduct 1 additional day to be designated as ldquoGreyhound Adopt-A-Pet Day Proceeds are paid to bona fide organizations that promote the adoption of greyhounds 5501648(2)

Maximum of 5 days 5500351(1)

Permitholders are allowed to conduct 2 additional performances known as ldquoRetired Jai Alai Playersrsquo Charity Dayrdquo for a fund to benefit retired jai alai players 5500351(8)

Maximum of 5 days 5500351(1)

One additional scholarship day to tracks located in Hillsborough County for the benefit of Pasco-Hernando Community College 5500351(6)(a) and 5500351(6)(b)

Maximum of 5 days 5500351(1) Maximum of 5 days 5500351(1)

Permitholders shall pay from any source including charity performances not less than 10 of tax credit from escheated tickets to a bona fide greyhound adoption program 5501647

This matrix represents a summary of 2007 Statutes Please refer to the cite noted by statutory topic for specific language governing pari-mutuel wagering

37

STATUTE TOPIC STATUTE REFERENCE SUMMARY

FEES

Slot License Fee 551106(1)(a) FS Annual fee for each slot machine facility is $3 million paid with the initial license application and annuall thereafter on the anniversary date of the issuance of the initial license

Compulsive or Addictive Gambling Prevention Program Fee 551118(3) FS Annual fee for each slot machine facility is $250000 paid at the same time the annual

license fee is due and annual thereafter

TAXES

Tax on Slot Revenue 551106(2)(a) and 551006(3) FS

50 of slot machine revenues which is the total of all cash and property received by the slot machine licensee from the operation of slot machines less the amount of cash cash equivalents credits and prized paid to winners of slot machine gaming shall be remitted by 3 pm Wednesday for the preceeding week ending Sunday

FINES

Failure to Pay Slot Tax Fine 551106(4) FS Up to $10000 for each day tax payment is not remitted timely

Civil Fine 551107(11) FS The division may impose a civil fine of up to $5000 fpr each violation of this chapter or the rules of the division

False Statement Fine 551109(1) FS

Up to a $10000 fine or civil penalty for any person who knowingly makes or causes to be made or aids assists or procures another to make a false statement in any report disclosure application or any document required under Chapter 551 or any rule adopted under Chapter 551

Unauthorized Possession of Slot Machines Fine 551109(2) FS

Up to a $10000 administrative fine or civil penalty for any person who possesses a slot machine without the license required by Chapter 551 or who possesses a slot machine at any location other than at the slot machines licensees facility

PENALTIES

Slot Machine Licensee Civil Penalities 551117 FS Up to a $100000 civil penalty for each count or separate offense against the slot machine

licensee for violation of Chapter 551 or any rule adopted by the division

This matrix represents a summary of 2008 Statutes Please refer to the cite noted by statutory topic for specific language governing pari-mutuel wagering

38

  • Table of Contents 2007-2008pdf
  • Overview 2007-2008pdf
  • Division Overview 2007-2008 (2-4-09)pdf
    • THE DIVISION OF PARI-MUTUEL WAGERING
    • OFFICE OF AUDITING
    • OFFICE OF OPERATIONS
    • OFFICE OF REVENUE AND FINANCIAL ANALYSIS
      • Events Shaping 2007-2008pdf
        • Events Shaping the 20072008 RacingGaming Season in Florida
          • Fiscal Years Comparative Data 2007-2008pdf
            • Total Paid
            • Total
            • Pari-Mutuel
            • Handle
            • State Revenue
            • as a Percent
            • of Handle
              • PMW Graphs 2007-2008pdf
              • PMW Handle Statistics 20072008pdf
              • Guest Handle by Host 2007-2008pdf
              • Charity-scholarship 2007-2008pdf
                • RACING SCHOLARSHIP TRUST FUND
                • ABANDONED WINNING TICKETS
                  • Cardroom Statistics 2007-2008pdf
                    • Sheet1
                      • Cardroom Revenue 20072008pdf
                      • Slot Comparative Data 2007-2008 (12-15-08)pdf
                      • Slot Revenue Per Machine 0708pdf
                        • TOTAL LINE (3)
                          • Facilities Map with 21 cardrooms (As of 11-18-08)pdf
                          • Permitholder Contact amp Operating In 77th annual rpt (as of 12-24-08)pdf
                          • Promotional Programs for FL Horses 20072008docpdf
                          • Drug Positives Data 2007-2008pdf
                            • Sheet1
                              • State Revenue Summary 0708pdf
                                • 20062007
                                  • Financial Statements (Page 1) 20072008pdf
                                  • Financial Statements (Page 2) 20072008pdf
                                  • PMW Statute Matrix 2007-2008pdf
                                  • Slot Statute Matrix 2007-2008pdf
                                    • Sheet1
                                      • Events Shaping 2007-2008pdf
                                        • Events Shaping the 20072008 RacingGaming Season in Florida
                                          • Events Shaping 2007-2008pdf
                                            • Events Shaping the 20072008 RacingGaming Season in Florida
                                              • Division Overview 2007-2008 (2-23-09)pdf
                                                • THE DIVISION OF PARI-MUTUEL WAGERING
                                                • OFFICE OF AUDITING
                                                • OFFICE OF OPERATIONS
                                                • OFFICE OF REVENUE AND FINANCIAL ANALYSIS
Page 37: Florida Departmentof Busines Division of Pari-Mutuel ......jai alai games, and cardroom poker games. Additionally, slot machine gaming at pari-mutuel facilities is ... is intended

HORSE RACING

Promotional Programs for Florida-Bred Horses

Florida breeder promotions and award programs are administered by private breeders and owners associations organized to promote ownership and breeding of race horses in the State of Florida Each association conducts its own campaign to enhance the horse breeding industry in the state and provides breeders and owners awards of up to 20 percent of announced gross purses The Florida Standardbred Breeders and Owners Association is funded by the breaks and uncashed tickets from live performances and one percent of the intertrack handle The Quarter Horse Breeders Association is funded by the breaks and the uncashed tickets from live races and one percent of the live and intertrack handle The Florida Thoroughbred Breeders and Ownersrsquo Association awards program is funded by 0955 percent of the live simulcast and intertrack handle as well as 3475 percent of the gross revenue from out-of-state wagers on Florida races

To date the Florida thoroughbred breeding industry has produced 45 national champions including Skip Away the 1998 North American Horse of the Year and Affirmed the last horse to have won the Triple Crown (1978) In 2005 Florida-bred ldquoAfleet Alexrdquo captured two-thirds of the Triple Crown winning the Preakness Stakes (G1) and Belmont Stakes (G1) The industry boasts 110 Florida-bred millionaires 19 classic winners (Kentucky Derby Preakness Stakes and Belmont Stakes) and 20 Breeders Cup Day champions

The Florida Thoroughbred Breedersrsquo and Ownersrsquo Association funds the Florida-bred Stakes Program which is implemented at Floridas thoroughbred racetracks In addition Florida-breds won 346 stakes races including 68 graded stakes and earned more than $41 million in stakes purses Florida-breds banked in excess of $194 million in total North American purse money Through a percentage of pari-mutuel handle Florida thoroughbred permitholders contributed $9542882 to the Florida Thoroughbred Breedersrsquo and Ownersrsquo Association during Fiscal Year 20072008 The FTBOA paid out $5941304 in Breedersrsquo Awards $567000 in Stallion Ownersrsquo Awards and $2112650 through the Florida-bred Stakes Program The Florida-bred Stakes Program includes ldquoThe Sunshine Millionsrdquo at Gulfstream Park ldquoThe Florida Millionrdquo at Calder Race CourseTropical Park ldquoFlorida Cup Dayrdquo at Tampa Bay Downs and additional funds for supplements to Florida-bred Preferred Stakes Races during the CalderTropical and Tampa Bay Downsrsquo meets

The Florida Standardbred Breeders and Owners Association a non-profit organization and the recognized representative of horsemen in the state of Florida is the designated association for the allocation and distribution of funds for Florida-bred Standardbred racing Promotional activities include providing breeder and stallion awards for eligible Florida-bred horses during Pompano Parks 20072008 meet as well as awards for Florida Breeders Stakes races A series of races and awards were also provided for two and three-year-old standardbreds to prepare for the winter meet at Pompano Park The total amount of funds collected and distributed to the Florida Standardbred horsemen throughout the year exceeded $1600000

Note Promotional program information is provided by respective Breeders and Owners Associations

30

UNIVERSITY OF FLORIDA COLLEGE OF VETERINARY MEDICINE RACING LABORATORY

The University of Florida College of Veterinary Medicine Racing Laboratory detects and identifies any drug medication stimulant depressant hypnotic local anesthetic or drug-masking agent prohibited in the blood urine or other bodily fluids of racing horses and greyhounds collected by the Division

During Fiscal Year 20072008 the laboratory received and processed 82763 samples that resulted in 537014 analyses The vigilant monitoring of samples by the laboratory serves to deter the illegal use of drugs in racing animals in Florida

Horse UrineBlood Greyhound Urine 1 Investigative Samples Received 18509 64254 3

2Samples Analyzed 18573 29320 3 Number of Analyses 293371 243643 7 Positives 102 46 NA

1 Quantity Not Sufficient For Testing (QNS) 34798 (542) 2 The Samples Analyzed number for horses is larger than the Samples Received number due to the carryover of samples received in June 2007 that are analyzed in July of the next fiscal year

DRUG POSITIVES FOR FISCAL YEAR 20072008

Types of Positives (ARCI Drug Class) Horse Greyhound Acepromazine Metabolite (3) 12 0 Acepromazine Metabolites (3) Butorphanol (3) 1 0 Albuterol (3) 2 0 Aminorex Levamisole Levamisole metabolite 0 1 Benzoylecgonine (1) 1 8 Butorphanol (3) 3 0 Caffeine (2)Theophylline (3) 2 0 Caffeine (2) Theophylline (3) Butorphanol (3) 1 0 Caffeine (2)Theophylline (3) Theobromine (4) 5 0 Cimetidine (5) 4 0 Clenbuterol (3) 9 0 Dimethyl Sulfoxide (5) 5 9 Gamma-Hydroxphenylbutazone (NA) 0 9 Gamma-Hydroxphenylbutazone (NA) Phenylbutazone (NA) Oxyphenbutazone (4) 0 3 Glycopyrrolate (3) 5 0 Ipratropium (3) 2 0 Lidocaine (2) 0 1 Lidocaine (2) 3-Hydroxylidocaine Monoethyl-glycinesylidine 1 0 Lidocaine (2) 3amp4-Hydroxylidocaine Monoethyl-glycinesylidine 0 1 Methocarbamol (4) 0 1 Methocarbamol (4) Guaifenesin (4) 2 0 Naproxen (4) 1 0 Oxilofrine 4 0 Pentoxifylline (4) 1 0 Phenylbutazone (NA)Oxyphenbutazone (4) 37 1 Procaine (3) 0 5 Ranitidine (5) 4 0 Theobromine (4) 0 7 TOTALS 102 46

Class (1) Drugs that have the highest potential to affect performance and have no generally accepted medical use in the racing animal

Class (2) Drugs that have a high potential to affect performance but less of a potential than drugs in Class I Class (3) Drugs that may or may not have generally accepted medical use in the racing animal but the pharmacology of which

suggests less potential to affect performance than drugs in Class 2

Class (4) Includes therapeutic medications that would be expected to have less potential to affect performance than those in Class 3 Class (5) Includes therapeutic medications for which concentration limits have been established by the racing jurisdictions as well as

certain miscellaneous agents and other medications as determined by the regulatory bodies

31

FIN

AN

CIA

L S

TATE

ME

NTS

DIVISION OF PARI-MUTUEL WAGERING SUMMARY OF STATE REVENUE FROM PARI-MUTUEL CARDROOM

AND SLOT ACTIVITIES FISCAL YEAR 20072008

State Revenue From Regular Performances Tax on Attendance $ 116982 Daily License Fees 3882120 Tax on Handle 19110317

State Revenue From Pari-Mutuel Performances $ 23109419

Other State Revenue Occupational Licenses $ 627372 Fingerprint Fees 281045 Escheated Tickets From Greyhound and Jai Alai (1) 1470310 Racing Scholarship Funds (1) 3303 PMW Trust Fund - Drug Fines 25975 Miscellaneous Revenue 104013 General Revenue Fund - Other Fines 36290

Other State Revenue $ 2548308

Total Pari-Mutuel State Revenue $ 25657727

State Revenue From Cardrooms Table Fees $ 875000 Gross Receipts(2) 9086385 Occupational Licenses 131741

Total State Revenue From Cardrooms $ 10093126

State Revenue From Slots CompulsiveAddictive Gambling Fee $ 750000 Facility License Fee 9000000 Slot Taxes(3)(4) 122891732 Fingerprint Fees 9678 Occupational Licenses 309920 Miscellaneous Revenue 4561 Miscellaneous Fines 60000

Total State Revenue From Slots $ 133025891

Total State Revenue Generated(5) $ 168776744

(1) Escheated tickets from greyhound racing and jai alai gaming and Racing Scholarship Funds are distributed to the Department of Education

(2) One-half of cardroom gross receipts is deposited into General Revenue (3) Slot taxes are distributed to the Department of Education (4) Pompano Park has requested a refund of $23 million for overpayment of Slot taxes for Fiscal

Year 20072008 Refund has been requested and will be processed by the Department of Education in Fiscal Year 20082009

(5) Total revenue and components thereof generated is on the accrual basis of accounting Total revenue and components thereof as as shown in the financial statements on page 34 is on the cash basis of accounting

32

DEPARTMENT OF BUSINESS amp PROFESSIONAL REGULATION DIVISION OF PARI-MUTUEL WAGERING

BALANCE SHEET SPECIAL REVENUE FUND

FOR FISCAL YEAR ENDED JUNE 30 2008

ASSETS2008 2007

Cash Cash with State Treasurer Investments at cost Accounts receivable Allowance for uncollectibles Interest receivable Due from state funds

$ 8782450 130253048 614648452 370224565

(47367) 3214765

11039242

$ 12865700222813082

2974720047251866437

(403691)75307163230584

TOTAL ASSETS $ 1138115155 $ 3472622875

LIABILITIES amp FUND EQUITY Liabilities Accounts payable Accrued salaries Due to other funds Due to other state agencies Due to general revenue Compensated Absences Deferred revenues

$ 31462691 5343391

19860800 6908508

72185753 352080

-

$ 2451476432118280

5007001118617783905919

130600-

Total Liabilities 136113223 152356440

Fund Equity Unreserved 1002001932 3320266435

Total Fund Equity 1002001932 3320266435

TOTAL LIABILITIES amp FUND EQUITY $ 1138115155 $ 3472622875

The financial statements and notes are for informational purposes only

33

DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION DIVISION OF PARI-MUTUEL WAGERING

STATEMENT OF REVENUES EXPENDITURES amp CHANGES IN FUND BALANCE - BUDGET amp ACTUAL SPECIAL REVENUE FUND

FOR FISCAL YEAR ENDED JUNE 30 2008

FINAL 2008 2007 BUDGET ACTUAL VARIANCE ACTUAL

REVENUES Fees Charges Commissions and Sales $ 1462968000 $ 1510423993 $ 47455993 $ 1848846680 Licenses and Permits 88230000 75755065 (12474935) 77772299 Taxes 14652040100 14709972807 57932707 7556712852 Fines Forfeits Judgments and Settlements 4117800 8773932 4656132 10192871 Interest and Dividends Net 53744700 60790502 7045802 96755032 Transfers In - - - 3230584 Miscellaneous Receipts 7506100 12204044 4697944 9178523

Total Revenues 16268606700 16377920343 109313643 9602688841

EXPENDITURES CURRENT OPERATING Salaries 579678900 533903674 45775226 463518647 Other Personal Services 184418800 168853792 15565008 178434171 Other Operating Expenditures 97523500 84325982 13197518 72283850 Operation of Motor Vehicles 5500000 4847937 652063 2585300 Risk Management 16085600 16085600 21327300 GampAState University System - - - 30000000 State Attorney-Slots 23188500 - 23188500 -Tax Collection Equalization 72500 - 72500 -PMW Lab Services 236000000 236000000 - 236000000 PMW Compliance System 29647600 29647600 - 28524598 TrDMSHR SVCSSTW Contract 5828400 - 5828400 5785000 Cardroom Tax Distribution 85500000 67702156 17797844 55541702 Compulsive Gambling Prevention 141337500 125960114 15377386 88470124 OPERATING CAPITAL OUTLAY 4283200 3877015 406185 2830286 Acquisition of Motor Vehicles 7885000 7885000 - 2870000 Assessment for Fingerprinting 65988000 29746050 36241950 38680327 Service Charge to General Revenue 370000000 293760648 76239352 334561292 Refunds 120000000 6209831 113790169 502671 Transfer to FDLE Slots Investigation 321759200 310000000 11759200 291580000 Transfers to Other Funds 17917534500 12439618141 5477916359 4975167341 Transfers to General Revenue 5340000000 4350000000 990000000 846632576

Total Expenditures 25552231200 18692337940 6859893260 7675295185

Excess (Deficiency) of Revenues Over (9283624500) (2314417597) 6969206903 1927393656 (Under) Expenditures

FUND BALANCE JULY 1 2007 - 3316419529 3316419529 1392872779

FUND BALANCE JUNE 30 2008 $ (9283624500) $ 1002001932 $ 10285626432 $ 3320266435 (1) (1)

(2) (1) Does not include budget of $ 45000000 for category 190000 Investments Actual expenditures for category 190000 were

closed into the investment account (2) An adjustment of $3846906 was made to the beginning fund balance due to adjustments made by the Department

of Financial Services The financial statements and notes are for informational purposes only

34

C

AR

DR

OO

M P

AR

I-MU

TUE

L A

ND

SLO

T S

TATU

TE M

ATR

IX

STATUTE TOPIC GREYHOUND JAI ALAI THOROUGHBRED HARNESS QUARTER HORSE

FEES

Daily License Fees On Live

On-track Handle

$80 per race 5500951(1)(a) $40 per game 5500951(1)(a) $100 per race 5500951(1)(a) $100 per race 5500951(1)(a) $100 per race 5500951(1)(a)

Daily License Fees On

Simulcast Handle

$80 per race but not to exceed $500 per day 5500951(1)(a)

$40 per game but not to exceed $500 per day 5500951(1)(a)

$100 per race but not to exceed $500 per day 5500951(1)(a)

$100 per race but not to exceed $500 per day 5500951(1)(a)

$100 per race but not to exceed $500 per day 5500951(1)(a)

Cardroom Table Fees

Annual fee for each facility is $1000 for each table to be operated at the cardroom 849086(5)(d)

Annual fee for each facility is $1000 for each table to be operated at the cardroom 849086(5)(d)

Annual fee for each facility is $1000 for each table to be operated at the cardroom 849086(5)(d)

Annual fee for each facility is $1000 for each table to be operated at the cardroom 849086(5)(d)

Annual fee for each facility is $1000 for each table to be operated at the cardroom 849086(5)(d)

TAXES

Tax On Admissions

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a)

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a)

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a)

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a)

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a)

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c)

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c)

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c)

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c)

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c)

15 of admission charge or 10 cents whichever is greater for entrance to the cardroom This tax only applies if a separate admission fee is charged for entry into the cardroom facility If a single admission fee is charged allowing entry to both or either the pari-mutuel facility and the cardroom facility the tax is payable only once and shall be payable pursuant to Chapter 550 849086(13)(b)

15 of admission charge or 10 cents whichever is greater for entrance to the cardroom This tax only applies if a separate admission fee is charged for entry into the cardroom facility If a single admission fee is charged allowing entry to both or either the pari-mutuel facility and the cardroom facility the tax is payable only once and shall be payable pursuant to Chapter 550 849086(13)(b)

15 of admission charge or 10 cents whichever is greater for entrance to the cardroom This tax only applies if a separate admission fee is charged for entry into the cardroom facility If a single admission fee is charged allowing entry to both or either the pari-mutuel facility and the cardroom facility the tax is payable only once and shall be payable pursuant to Chapter 550 849086(13)(b)

15 of admission charge or 10 cents whichever is greater for entrance to the cardroom This tax only applies if a separate admission fee is charged for entry into the cardroom facility If a single admission fee is charged allowing entry to both or either the pari-mutuel facility and the cardroom facility the tax is payable only once and shall be payable pursuant to Chapter 550 849086(13)(b)

15 of admission charge or 10 cents whichever is greater for entrance to the cardroom This tax only applies if a separate admission fee is charged for entry into the cardroom facility If a single admission fee is charged allowing entry to both or either the pari-mutuel facility and the cardroom facility the tax is payable only once and shall be payable pursuant to Chapter 550 849086(13)(b)

Tax On Cardroom Gross Receipts

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts 849086(13)(a)

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts 849086(13)(a)

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts 849086(13)(a)

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts 849086(13)(a)

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts 849086(13)(a)

This matrix represents a summary of 2007 Statutes Please refer to the cite noted by statutory topic for specific language governing pari-mutuel wagering

35

STATUTE TOPIC GREYHOUND JAI ALAI THOROUGHBRED HARNESS QUARTER HORSE

Tax On Live On-track Handle

55 of handle except for charity perfomances which is 76 of handle 5500951(3)(b)1

Effective July 1 2000 a permitholder may not be taxed at a higher rate than 2 5500951(3)(d)

05 of handle 55009515(2)(a) 05 of handle 55009512(2)(a) 1 of handle 5500951(3)(a)

Tax On Simulcast Handle

Allows permitholders to receive greyhound races from out-of-state and are subject to taxation under 5500951 and 55009511 5503551(4)

Allows permitholders to receive jai alai games from out-of-state and are subject to taxation under 5500951 and 55009511 5503551(4)

Allows permitholders to receive horse races from out-of-state and are subject to taxation under 5500951 55009512 and 55009515 5503551(3) through 5503551(3)(c)

Allows permitholders to receive horse races from out-of-state and are subject to taxation under 5500951 55009512 and 55009515 5503551(3) through 5503551(3)(c)

Allows permitholders to receive horse races from out-of-state and are subject to taxation under 5500951 55009512 and 55009515 5503551(3) through 5503551(3)(c)

Tax On Intertrack and Intertrack

Simulcast Handle

55 of intertack and intertrack simulcast handle except for the intertrack handle from charity performances at a guest track within the market area of the host the tax is 76

71 of intertrack and intertrack simulcast handle 5500951(3)(b)2 and 5500951(3)(c)1

2 of intertrack handle 5500951(3)(c)1

33 of intertrack handle 5500951(3)(c)1

2 of intertrack handle 5500951(3)(c)1

5500951(3)(b)1 and 5500951(3)(c)1

05 of intertrack and intertrack simulcast handle if the guest is located outside market area of host and within market area of thoroughbred track conducting a live meet 5500951(3)(c)1

39 of intertrack and intertrack simuclast handle for permitholders located in an area of the state where there are only 3 greyhound permitholders located in 3 contiguous counties 5500951(3)(c)2

39 of intertrack and intertrack simulcast handle for greyhound permitholders located in the same market area as specified in 550615(6) or (9) 5500951(3)(c)2

05 of intertrack and intertrack simulcast handle if the guest is located outside market area of host and within market area of thoroughbred track conducting a live meet 5500951(3)(c)1

33 of intertrack and intertrack simulcast handle if permitholder restricted from operating live on a year-round basis and tax paid on intertrack handle exceeds that paid during 9293 State Fiscal Year 55009511(3)(a)

61 of intertrack and intertrack simulcast handle for jai alai permitholders located in the market area as specified in 550615(6) or (9) until the tax paid on intertrack handle in the current state fiscal year exceeds that paid during 9293 State Fiscal Year then tax on handle is 23 5500951(3)(c)2

24 of intertrack simulcast handle 5500951(3)(c)1 and 55009515(5)

05 of intertrack and intertrack simulcast handle if host and guest are thoroughbred permitholders or if the guest is located outside market area of host and within market area of thoroughbred track conducting a live meet 5500951(3)(c)1

05 of intertrack simulcast handle if guest track is a thoroughbred track located more than 35 miles from host track 55009515(5)

15 of intertrack simulcast handle 5500951(3)(c)1

05 of intertrack and intertrack simulcast handle if the guest is located outside market area of host and within market area of thoroughbred track conducting a live meet 5500951(3)(c)1

24 of intertrack simulcast handle 5500951(3)(c)1 and 55009515(5)

05 of intertrack and intertrack simulcast handle if the guest is located outside market area of host and within market area of thoroughbred track conducting a live meet 5500951(3)(c)1

OUTS (ESCHEATS)

Live On-track Handle

Paid to the State of Florida 5501645(2) Paid to the State of Florida 5501645(2) Retained by permitholder 5502633(3) Paid to Florida Standardbred Breedersrsquo and Ownersrsquo Association (FSBOA) 55026165(1) and 5502633(2)(a)

Paid to Florida Quarter Horse Breedersrsquo and Owners Association (FQHBOA) 55026165(1) and 5502633(2)(b)

Escheats from Arabian races are paid to Florida Arabian Horse Racing Promotion Fund 5502633(2)(c)

This matrix represents a summary of 2007 Statutes Please refer to the cite noted by statutory topic for specific language governing pari-mutuel wagering

36

STATUTE TOPIC GREYHOUND JAI ALAI THOROUGHBRED HARNESS QUARTER HORSE

TAX CREDITS amp EXEMPTIONS

(excluding charity performances

unless otherwise

Tax exemption of $360000 per state fiscal year or $500000 for 3 permitholders that held a full live schedule in 1995 and closest to another state authorizing greyhound racing

A permitholder that has incurred tax on handle and admissions that exceeds its operating earnings is entitiled to credit the excess amount of taxes against its next ensuing meets 55009511(1)(b)

Permitholders are allowed a credit of up to 1 of the paid taxes for the previous taxable year The credit if taken is applied against taxes on live handle due for a taxable year under this section and

noted) 55009514(1) is paid directly to the Jockeys Guild by the permitholders 55009515(6)

Tax credit each state fiscal year equal to daily license fee on live races in previous state fiscal year 5500951(1)(a)

Allows each permitholder that cannot utilize the full amount of the tax exemption or daily license fee tax credit to transfer the unused portion to a greyhound permitholder acting as a host track for intertrack wagering 5500951(1)(b)

Tax credit each state fiscal year in an amount equal to the amount remitted in escheated tickets in prior state fiscal year 5501647

Tax credit each state fiscal year equal to 25 of amount remitted in escheated tickets in prior state fiscal year Funds equal to the tax credit shall be paid by the permitholder to the National Association of Jai Alai Frontons 5501646

$30000 per performance exemption if live handle during the preceding state fiscal year was less than $15 million This exemption applies to charity performances 55009511(2)(a)1

A permitholder conducting fewer than 100 performances in any calendar year shall pay to the state the same aggregate amount of daily license fees on live games admissions tax and tax on live handle as that paid during the most recent prior calendar year in which at least 100 live performances were conducted 55009511(4)

CHARITY PERFORMANCES

Maximum of 5 days 5500351(1)

Permitholders are allowed to conduct 1 additional day to be designated as ldquoGreyhound Adopt-A-Pet Day Proceeds are paid to bona fide organizations that promote the adoption of greyhounds 5501648(2)

Maximum of 5 days 5500351(1)

Permitholders are allowed to conduct 2 additional performances known as ldquoRetired Jai Alai Playersrsquo Charity Dayrdquo for a fund to benefit retired jai alai players 5500351(8)

Maximum of 5 days 5500351(1)

One additional scholarship day to tracks located in Hillsborough County for the benefit of Pasco-Hernando Community College 5500351(6)(a) and 5500351(6)(b)

Maximum of 5 days 5500351(1) Maximum of 5 days 5500351(1)

Permitholders shall pay from any source including charity performances not less than 10 of tax credit from escheated tickets to a bona fide greyhound adoption program 5501647

This matrix represents a summary of 2007 Statutes Please refer to the cite noted by statutory topic for specific language governing pari-mutuel wagering

37

STATUTE TOPIC STATUTE REFERENCE SUMMARY

FEES

Slot License Fee 551106(1)(a) FS Annual fee for each slot machine facility is $3 million paid with the initial license application and annuall thereafter on the anniversary date of the issuance of the initial license

Compulsive or Addictive Gambling Prevention Program Fee 551118(3) FS Annual fee for each slot machine facility is $250000 paid at the same time the annual

license fee is due and annual thereafter

TAXES

Tax on Slot Revenue 551106(2)(a) and 551006(3) FS

50 of slot machine revenues which is the total of all cash and property received by the slot machine licensee from the operation of slot machines less the amount of cash cash equivalents credits and prized paid to winners of slot machine gaming shall be remitted by 3 pm Wednesday for the preceeding week ending Sunday

FINES

Failure to Pay Slot Tax Fine 551106(4) FS Up to $10000 for each day tax payment is not remitted timely

Civil Fine 551107(11) FS The division may impose a civil fine of up to $5000 fpr each violation of this chapter or the rules of the division

False Statement Fine 551109(1) FS

Up to a $10000 fine or civil penalty for any person who knowingly makes or causes to be made or aids assists or procures another to make a false statement in any report disclosure application or any document required under Chapter 551 or any rule adopted under Chapter 551

Unauthorized Possession of Slot Machines Fine 551109(2) FS

Up to a $10000 administrative fine or civil penalty for any person who possesses a slot machine without the license required by Chapter 551 or who possesses a slot machine at any location other than at the slot machines licensees facility

PENALTIES

Slot Machine Licensee Civil Penalities 551117 FS Up to a $100000 civil penalty for each count or separate offense against the slot machine

licensee for violation of Chapter 551 or any rule adopted by the division

This matrix represents a summary of 2008 Statutes Please refer to the cite noted by statutory topic for specific language governing pari-mutuel wagering

38

  • Table of Contents 2007-2008pdf
  • Overview 2007-2008pdf
  • Division Overview 2007-2008 (2-4-09)pdf
    • THE DIVISION OF PARI-MUTUEL WAGERING
    • OFFICE OF AUDITING
    • OFFICE OF OPERATIONS
    • OFFICE OF REVENUE AND FINANCIAL ANALYSIS
      • Events Shaping 2007-2008pdf
        • Events Shaping the 20072008 RacingGaming Season in Florida
          • Fiscal Years Comparative Data 2007-2008pdf
            • Total Paid
            • Total
            • Pari-Mutuel
            • Handle
            • State Revenue
            • as a Percent
            • of Handle
              • PMW Graphs 2007-2008pdf
              • PMW Handle Statistics 20072008pdf
              • Guest Handle by Host 2007-2008pdf
              • Charity-scholarship 2007-2008pdf
                • RACING SCHOLARSHIP TRUST FUND
                • ABANDONED WINNING TICKETS
                  • Cardroom Statistics 2007-2008pdf
                    • Sheet1
                      • Cardroom Revenue 20072008pdf
                      • Slot Comparative Data 2007-2008 (12-15-08)pdf
                      • Slot Revenue Per Machine 0708pdf
                        • TOTAL LINE (3)
                          • Facilities Map with 21 cardrooms (As of 11-18-08)pdf
                          • Permitholder Contact amp Operating In 77th annual rpt (as of 12-24-08)pdf
                          • Promotional Programs for FL Horses 20072008docpdf
                          • Drug Positives Data 2007-2008pdf
                            • Sheet1
                              • State Revenue Summary 0708pdf
                                • 20062007
                                  • Financial Statements (Page 1) 20072008pdf
                                  • Financial Statements (Page 2) 20072008pdf
                                  • PMW Statute Matrix 2007-2008pdf
                                  • Slot Statute Matrix 2007-2008pdf
                                    • Sheet1
                                      • Events Shaping 2007-2008pdf
                                        • Events Shaping the 20072008 RacingGaming Season in Florida
                                          • Events Shaping 2007-2008pdf
                                            • Events Shaping the 20072008 RacingGaming Season in Florida
                                              • Division Overview 2007-2008 (2-23-09)pdf
                                                • THE DIVISION OF PARI-MUTUEL WAGERING
                                                • OFFICE OF AUDITING
                                                • OFFICE OF OPERATIONS
                                                • OFFICE OF REVENUE AND FINANCIAL ANALYSIS
Page 38: Florida Departmentof Busines Division of Pari-Mutuel ......jai alai games, and cardroom poker games. Additionally, slot machine gaming at pari-mutuel facilities is ... is intended

UNIVERSITY OF FLORIDA COLLEGE OF VETERINARY MEDICINE RACING LABORATORY

The University of Florida College of Veterinary Medicine Racing Laboratory detects and identifies any drug medication stimulant depressant hypnotic local anesthetic or drug-masking agent prohibited in the blood urine or other bodily fluids of racing horses and greyhounds collected by the Division

During Fiscal Year 20072008 the laboratory received and processed 82763 samples that resulted in 537014 analyses The vigilant monitoring of samples by the laboratory serves to deter the illegal use of drugs in racing animals in Florida

Horse UrineBlood Greyhound Urine 1 Investigative Samples Received 18509 64254 3

2Samples Analyzed 18573 29320 3 Number of Analyses 293371 243643 7 Positives 102 46 NA

1 Quantity Not Sufficient For Testing (QNS) 34798 (542) 2 The Samples Analyzed number for horses is larger than the Samples Received number due to the carryover of samples received in June 2007 that are analyzed in July of the next fiscal year

DRUG POSITIVES FOR FISCAL YEAR 20072008

Types of Positives (ARCI Drug Class) Horse Greyhound Acepromazine Metabolite (3) 12 0 Acepromazine Metabolites (3) Butorphanol (3) 1 0 Albuterol (3) 2 0 Aminorex Levamisole Levamisole metabolite 0 1 Benzoylecgonine (1) 1 8 Butorphanol (3) 3 0 Caffeine (2)Theophylline (3) 2 0 Caffeine (2) Theophylline (3) Butorphanol (3) 1 0 Caffeine (2)Theophylline (3) Theobromine (4) 5 0 Cimetidine (5) 4 0 Clenbuterol (3) 9 0 Dimethyl Sulfoxide (5) 5 9 Gamma-Hydroxphenylbutazone (NA) 0 9 Gamma-Hydroxphenylbutazone (NA) Phenylbutazone (NA) Oxyphenbutazone (4) 0 3 Glycopyrrolate (3) 5 0 Ipratropium (3) 2 0 Lidocaine (2) 0 1 Lidocaine (2) 3-Hydroxylidocaine Monoethyl-glycinesylidine 1 0 Lidocaine (2) 3amp4-Hydroxylidocaine Monoethyl-glycinesylidine 0 1 Methocarbamol (4) 0 1 Methocarbamol (4) Guaifenesin (4) 2 0 Naproxen (4) 1 0 Oxilofrine 4 0 Pentoxifylline (4) 1 0 Phenylbutazone (NA)Oxyphenbutazone (4) 37 1 Procaine (3) 0 5 Ranitidine (5) 4 0 Theobromine (4) 0 7 TOTALS 102 46

Class (1) Drugs that have the highest potential to affect performance and have no generally accepted medical use in the racing animal

Class (2) Drugs that have a high potential to affect performance but less of a potential than drugs in Class I Class (3) Drugs that may or may not have generally accepted medical use in the racing animal but the pharmacology of which

suggests less potential to affect performance than drugs in Class 2

Class (4) Includes therapeutic medications that would be expected to have less potential to affect performance than those in Class 3 Class (5) Includes therapeutic medications for which concentration limits have been established by the racing jurisdictions as well as

certain miscellaneous agents and other medications as determined by the regulatory bodies

31

FIN

AN

CIA

L S

TATE

ME

NTS

DIVISION OF PARI-MUTUEL WAGERING SUMMARY OF STATE REVENUE FROM PARI-MUTUEL CARDROOM

AND SLOT ACTIVITIES FISCAL YEAR 20072008

State Revenue From Regular Performances Tax on Attendance $ 116982 Daily License Fees 3882120 Tax on Handle 19110317

State Revenue From Pari-Mutuel Performances $ 23109419

Other State Revenue Occupational Licenses $ 627372 Fingerprint Fees 281045 Escheated Tickets From Greyhound and Jai Alai (1) 1470310 Racing Scholarship Funds (1) 3303 PMW Trust Fund - Drug Fines 25975 Miscellaneous Revenue 104013 General Revenue Fund - Other Fines 36290

Other State Revenue $ 2548308

Total Pari-Mutuel State Revenue $ 25657727

State Revenue From Cardrooms Table Fees $ 875000 Gross Receipts(2) 9086385 Occupational Licenses 131741

Total State Revenue From Cardrooms $ 10093126

State Revenue From Slots CompulsiveAddictive Gambling Fee $ 750000 Facility License Fee 9000000 Slot Taxes(3)(4) 122891732 Fingerprint Fees 9678 Occupational Licenses 309920 Miscellaneous Revenue 4561 Miscellaneous Fines 60000

Total State Revenue From Slots $ 133025891

Total State Revenue Generated(5) $ 168776744

(1) Escheated tickets from greyhound racing and jai alai gaming and Racing Scholarship Funds are distributed to the Department of Education

(2) One-half of cardroom gross receipts is deposited into General Revenue (3) Slot taxes are distributed to the Department of Education (4) Pompano Park has requested a refund of $23 million for overpayment of Slot taxes for Fiscal

Year 20072008 Refund has been requested and will be processed by the Department of Education in Fiscal Year 20082009

(5) Total revenue and components thereof generated is on the accrual basis of accounting Total revenue and components thereof as as shown in the financial statements on page 34 is on the cash basis of accounting

32

DEPARTMENT OF BUSINESS amp PROFESSIONAL REGULATION DIVISION OF PARI-MUTUEL WAGERING

BALANCE SHEET SPECIAL REVENUE FUND

FOR FISCAL YEAR ENDED JUNE 30 2008

ASSETS2008 2007

Cash Cash with State Treasurer Investments at cost Accounts receivable Allowance for uncollectibles Interest receivable Due from state funds

$ 8782450 130253048 614648452 370224565

(47367) 3214765

11039242

$ 12865700222813082

2974720047251866437

(403691)75307163230584

TOTAL ASSETS $ 1138115155 $ 3472622875

LIABILITIES amp FUND EQUITY Liabilities Accounts payable Accrued salaries Due to other funds Due to other state agencies Due to general revenue Compensated Absences Deferred revenues

$ 31462691 5343391

19860800 6908508

72185753 352080

-

$ 2451476432118280

5007001118617783905919

130600-

Total Liabilities 136113223 152356440

Fund Equity Unreserved 1002001932 3320266435

Total Fund Equity 1002001932 3320266435

TOTAL LIABILITIES amp FUND EQUITY $ 1138115155 $ 3472622875

The financial statements and notes are for informational purposes only

33

DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION DIVISION OF PARI-MUTUEL WAGERING

STATEMENT OF REVENUES EXPENDITURES amp CHANGES IN FUND BALANCE - BUDGET amp ACTUAL SPECIAL REVENUE FUND

FOR FISCAL YEAR ENDED JUNE 30 2008

FINAL 2008 2007 BUDGET ACTUAL VARIANCE ACTUAL

REVENUES Fees Charges Commissions and Sales $ 1462968000 $ 1510423993 $ 47455993 $ 1848846680 Licenses and Permits 88230000 75755065 (12474935) 77772299 Taxes 14652040100 14709972807 57932707 7556712852 Fines Forfeits Judgments and Settlements 4117800 8773932 4656132 10192871 Interest and Dividends Net 53744700 60790502 7045802 96755032 Transfers In - - - 3230584 Miscellaneous Receipts 7506100 12204044 4697944 9178523

Total Revenues 16268606700 16377920343 109313643 9602688841

EXPENDITURES CURRENT OPERATING Salaries 579678900 533903674 45775226 463518647 Other Personal Services 184418800 168853792 15565008 178434171 Other Operating Expenditures 97523500 84325982 13197518 72283850 Operation of Motor Vehicles 5500000 4847937 652063 2585300 Risk Management 16085600 16085600 21327300 GampAState University System - - - 30000000 State Attorney-Slots 23188500 - 23188500 -Tax Collection Equalization 72500 - 72500 -PMW Lab Services 236000000 236000000 - 236000000 PMW Compliance System 29647600 29647600 - 28524598 TrDMSHR SVCSSTW Contract 5828400 - 5828400 5785000 Cardroom Tax Distribution 85500000 67702156 17797844 55541702 Compulsive Gambling Prevention 141337500 125960114 15377386 88470124 OPERATING CAPITAL OUTLAY 4283200 3877015 406185 2830286 Acquisition of Motor Vehicles 7885000 7885000 - 2870000 Assessment for Fingerprinting 65988000 29746050 36241950 38680327 Service Charge to General Revenue 370000000 293760648 76239352 334561292 Refunds 120000000 6209831 113790169 502671 Transfer to FDLE Slots Investigation 321759200 310000000 11759200 291580000 Transfers to Other Funds 17917534500 12439618141 5477916359 4975167341 Transfers to General Revenue 5340000000 4350000000 990000000 846632576

Total Expenditures 25552231200 18692337940 6859893260 7675295185

Excess (Deficiency) of Revenues Over (9283624500) (2314417597) 6969206903 1927393656 (Under) Expenditures

FUND BALANCE JULY 1 2007 - 3316419529 3316419529 1392872779

FUND BALANCE JUNE 30 2008 $ (9283624500) $ 1002001932 $ 10285626432 $ 3320266435 (1) (1)

(2) (1) Does not include budget of $ 45000000 for category 190000 Investments Actual expenditures for category 190000 were

closed into the investment account (2) An adjustment of $3846906 was made to the beginning fund balance due to adjustments made by the Department

of Financial Services The financial statements and notes are for informational purposes only

34

C

AR

DR

OO

M P

AR

I-MU

TUE

L A

ND

SLO

T S

TATU

TE M

ATR

IX

STATUTE TOPIC GREYHOUND JAI ALAI THOROUGHBRED HARNESS QUARTER HORSE

FEES

Daily License Fees On Live

On-track Handle

$80 per race 5500951(1)(a) $40 per game 5500951(1)(a) $100 per race 5500951(1)(a) $100 per race 5500951(1)(a) $100 per race 5500951(1)(a)

Daily License Fees On

Simulcast Handle

$80 per race but not to exceed $500 per day 5500951(1)(a)

$40 per game but not to exceed $500 per day 5500951(1)(a)

$100 per race but not to exceed $500 per day 5500951(1)(a)

$100 per race but not to exceed $500 per day 5500951(1)(a)

$100 per race but not to exceed $500 per day 5500951(1)(a)

Cardroom Table Fees

Annual fee for each facility is $1000 for each table to be operated at the cardroom 849086(5)(d)

Annual fee for each facility is $1000 for each table to be operated at the cardroom 849086(5)(d)

Annual fee for each facility is $1000 for each table to be operated at the cardroom 849086(5)(d)

Annual fee for each facility is $1000 for each table to be operated at the cardroom 849086(5)(d)

Annual fee for each facility is $1000 for each table to be operated at the cardroom 849086(5)(d)

TAXES

Tax On Admissions

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a)

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a)

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a)

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a)

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a)

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c)

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c)

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c)

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c)

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c)

15 of admission charge or 10 cents whichever is greater for entrance to the cardroom This tax only applies if a separate admission fee is charged for entry into the cardroom facility If a single admission fee is charged allowing entry to both or either the pari-mutuel facility and the cardroom facility the tax is payable only once and shall be payable pursuant to Chapter 550 849086(13)(b)

15 of admission charge or 10 cents whichever is greater for entrance to the cardroom This tax only applies if a separate admission fee is charged for entry into the cardroom facility If a single admission fee is charged allowing entry to both or either the pari-mutuel facility and the cardroom facility the tax is payable only once and shall be payable pursuant to Chapter 550 849086(13)(b)

15 of admission charge or 10 cents whichever is greater for entrance to the cardroom This tax only applies if a separate admission fee is charged for entry into the cardroom facility If a single admission fee is charged allowing entry to both or either the pari-mutuel facility and the cardroom facility the tax is payable only once and shall be payable pursuant to Chapter 550 849086(13)(b)

15 of admission charge or 10 cents whichever is greater for entrance to the cardroom This tax only applies if a separate admission fee is charged for entry into the cardroom facility If a single admission fee is charged allowing entry to both or either the pari-mutuel facility and the cardroom facility the tax is payable only once and shall be payable pursuant to Chapter 550 849086(13)(b)

15 of admission charge or 10 cents whichever is greater for entrance to the cardroom This tax only applies if a separate admission fee is charged for entry into the cardroom facility If a single admission fee is charged allowing entry to both or either the pari-mutuel facility and the cardroom facility the tax is payable only once and shall be payable pursuant to Chapter 550 849086(13)(b)

Tax On Cardroom Gross Receipts

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts 849086(13)(a)

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts 849086(13)(a)

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts 849086(13)(a)

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts 849086(13)(a)

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts 849086(13)(a)

This matrix represents a summary of 2007 Statutes Please refer to the cite noted by statutory topic for specific language governing pari-mutuel wagering

35

STATUTE TOPIC GREYHOUND JAI ALAI THOROUGHBRED HARNESS QUARTER HORSE

Tax On Live On-track Handle

55 of handle except for charity perfomances which is 76 of handle 5500951(3)(b)1

Effective July 1 2000 a permitholder may not be taxed at a higher rate than 2 5500951(3)(d)

05 of handle 55009515(2)(a) 05 of handle 55009512(2)(a) 1 of handle 5500951(3)(a)

Tax On Simulcast Handle

Allows permitholders to receive greyhound races from out-of-state and are subject to taxation under 5500951 and 55009511 5503551(4)

Allows permitholders to receive jai alai games from out-of-state and are subject to taxation under 5500951 and 55009511 5503551(4)

Allows permitholders to receive horse races from out-of-state and are subject to taxation under 5500951 55009512 and 55009515 5503551(3) through 5503551(3)(c)

Allows permitholders to receive horse races from out-of-state and are subject to taxation under 5500951 55009512 and 55009515 5503551(3) through 5503551(3)(c)

Allows permitholders to receive horse races from out-of-state and are subject to taxation under 5500951 55009512 and 55009515 5503551(3) through 5503551(3)(c)

Tax On Intertrack and Intertrack

Simulcast Handle

55 of intertack and intertrack simulcast handle except for the intertrack handle from charity performances at a guest track within the market area of the host the tax is 76

71 of intertrack and intertrack simulcast handle 5500951(3)(b)2 and 5500951(3)(c)1

2 of intertrack handle 5500951(3)(c)1

33 of intertrack handle 5500951(3)(c)1

2 of intertrack handle 5500951(3)(c)1

5500951(3)(b)1 and 5500951(3)(c)1

05 of intertrack and intertrack simulcast handle if the guest is located outside market area of host and within market area of thoroughbred track conducting a live meet 5500951(3)(c)1

39 of intertrack and intertrack simuclast handle for permitholders located in an area of the state where there are only 3 greyhound permitholders located in 3 contiguous counties 5500951(3)(c)2

39 of intertrack and intertrack simulcast handle for greyhound permitholders located in the same market area as specified in 550615(6) or (9) 5500951(3)(c)2

05 of intertrack and intertrack simulcast handle if the guest is located outside market area of host and within market area of thoroughbred track conducting a live meet 5500951(3)(c)1

33 of intertrack and intertrack simulcast handle if permitholder restricted from operating live on a year-round basis and tax paid on intertrack handle exceeds that paid during 9293 State Fiscal Year 55009511(3)(a)

61 of intertrack and intertrack simulcast handle for jai alai permitholders located in the market area as specified in 550615(6) or (9) until the tax paid on intertrack handle in the current state fiscal year exceeds that paid during 9293 State Fiscal Year then tax on handle is 23 5500951(3)(c)2

24 of intertrack simulcast handle 5500951(3)(c)1 and 55009515(5)

05 of intertrack and intertrack simulcast handle if host and guest are thoroughbred permitholders or if the guest is located outside market area of host and within market area of thoroughbred track conducting a live meet 5500951(3)(c)1

05 of intertrack simulcast handle if guest track is a thoroughbred track located more than 35 miles from host track 55009515(5)

15 of intertrack simulcast handle 5500951(3)(c)1

05 of intertrack and intertrack simulcast handle if the guest is located outside market area of host and within market area of thoroughbred track conducting a live meet 5500951(3)(c)1

24 of intertrack simulcast handle 5500951(3)(c)1 and 55009515(5)

05 of intertrack and intertrack simulcast handle if the guest is located outside market area of host and within market area of thoroughbred track conducting a live meet 5500951(3)(c)1

OUTS (ESCHEATS)

Live On-track Handle

Paid to the State of Florida 5501645(2) Paid to the State of Florida 5501645(2) Retained by permitholder 5502633(3) Paid to Florida Standardbred Breedersrsquo and Ownersrsquo Association (FSBOA) 55026165(1) and 5502633(2)(a)

Paid to Florida Quarter Horse Breedersrsquo and Owners Association (FQHBOA) 55026165(1) and 5502633(2)(b)

Escheats from Arabian races are paid to Florida Arabian Horse Racing Promotion Fund 5502633(2)(c)

This matrix represents a summary of 2007 Statutes Please refer to the cite noted by statutory topic for specific language governing pari-mutuel wagering

36

STATUTE TOPIC GREYHOUND JAI ALAI THOROUGHBRED HARNESS QUARTER HORSE

TAX CREDITS amp EXEMPTIONS

(excluding charity performances

unless otherwise

Tax exemption of $360000 per state fiscal year or $500000 for 3 permitholders that held a full live schedule in 1995 and closest to another state authorizing greyhound racing

A permitholder that has incurred tax on handle and admissions that exceeds its operating earnings is entitiled to credit the excess amount of taxes against its next ensuing meets 55009511(1)(b)

Permitholders are allowed a credit of up to 1 of the paid taxes for the previous taxable year The credit if taken is applied against taxes on live handle due for a taxable year under this section and

noted) 55009514(1) is paid directly to the Jockeys Guild by the permitholders 55009515(6)

Tax credit each state fiscal year equal to daily license fee on live races in previous state fiscal year 5500951(1)(a)

Allows each permitholder that cannot utilize the full amount of the tax exemption or daily license fee tax credit to transfer the unused portion to a greyhound permitholder acting as a host track for intertrack wagering 5500951(1)(b)

Tax credit each state fiscal year in an amount equal to the amount remitted in escheated tickets in prior state fiscal year 5501647

Tax credit each state fiscal year equal to 25 of amount remitted in escheated tickets in prior state fiscal year Funds equal to the tax credit shall be paid by the permitholder to the National Association of Jai Alai Frontons 5501646

$30000 per performance exemption if live handle during the preceding state fiscal year was less than $15 million This exemption applies to charity performances 55009511(2)(a)1

A permitholder conducting fewer than 100 performances in any calendar year shall pay to the state the same aggregate amount of daily license fees on live games admissions tax and tax on live handle as that paid during the most recent prior calendar year in which at least 100 live performances were conducted 55009511(4)

CHARITY PERFORMANCES

Maximum of 5 days 5500351(1)

Permitholders are allowed to conduct 1 additional day to be designated as ldquoGreyhound Adopt-A-Pet Day Proceeds are paid to bona fide organizations that promote the adoption of greyhounds 5501648(2)

Maximum of 5 days 5500351(1)

Permitholders are allowed to conduct 2 additional performances known as ldquoRetired Jai Alai Playersrsquo Charity Dayrdquo for a fund to benefit retired jai alai players 5500351(8)

Maximum of 5 days 5500351(1)

One additional scholarship day to tracks located in Hillsborough County for the benefit of Pasco-Hernando Community College 5500351(6)(a) and 5500351(6)(b)

Maximum of 5 days 5500351(1) Maximum of 5 days 5500351(1)

Permitholders shall pay from any source including charity performances not less than 10 of tax credit from escheated tickets to a bona fide greyhound adoption program 5501647

This matrix represents a summary of 2007 Statutes Please refer to the cite noted by statutory topic for specific language governing pari-mutuel wagering

37

STATUTE TOPIC STATUTE REFERENCE SUMMARY

FEES

Slot License Fee 551106(1)(a) FS Annual fee for each slot machine facility is $3 million paid with the initial license application and annuall thereafter on the anniversary date of the issuance of the initial license

Compulsive or Addictive Gambling Prevention Program Fee 551118(3) FS Annual fee for each slot machine facility is $250000 paid at the same time the annual

license fee is due and annual thereafter

TAXES

Tax on Slot Revenue 551106(2)(a) and 551006(3) FS

50 of slot machine revenues which is the total of all cash and property received by the slot machine licensee from the operation of slot machines less the amount of cash cash equivalents credits and prized paid to winners of slot machine gaming shall be remitted by 3 pm Wednesday for the preceeding week ending Sunday

FINES

Failure to Pay Slot Tax Fine 551106(4) FS Up to $10000 for each day tax payment is not remitted timely

Civil Fine 551107(11) FS The division may impose a civil fine of up to $5000 fpr each violation of this chapter or the rules of the division

False Statement Fine 551109(1) FS

Up to a $10000 fine or civil penalty for any person who knowingly makes or causes to be made or aids assists or procures another to make a false statement in any report disclosure application or any document required under Chapter 551 or any rule adopted under Chapter 551

Unauthorized Possession of Slot Machines Fine 551109(2) FS

Up to a $10000 administrative fine or civil penalty for any person who possesses a slot machine without the license required by Chapter 551 or who possesses a slot machine at any location other than at the slot machines licensees facility

PENALTIES

Slot Machine Licensee Civil Penalities 551117 FS Up to a $100000 civil penalty for each count or separate offense against the slot machine

licensee for violation of Chapter 551 or any rule adopted by the division

This matrix represents a summary of 2008 Statutes Please refer to the cite noted by statutory topic for specific language governing pari-mutuel wagering

38

  • Table of Contents 2007-2008pdf
  • Overview 2007-2008pdf
  • Division Overview 2007-2008 (2-4-09)pdf
    • THE DIVISION OF PARI-MUTUEL WAGERING
    • OFFICE OF AUDITING
    • OFFICE OF OPERATIONS
    • OFFICE OF REVENUE AND FINANCIAL ANALYSIS
      • Events Shaping 2007-2008pdf
        • Events Shaping the 20072008 RacingGaming Season in Florida
          • Fiscal Years Comparative Data 2007-2008pdf
            • Total Paid
            • Total
            • Pari-Mutuel
            • Handle
            • State Revenue
            • as a Percent
            • of Handle
              • PMW Graphs 2007-2008pdf
              • PMW Handle Statistics 20072008pdf
              • Guest Handle by Host 2007-2008pdf
              • Charity-scholarship 2007-2008pdf
                • RACING SCHOLARSHIP TRUST FUND
                • ABANDONED WINNING TICKETS
                  • Cardroom Statistics 2007-2008pdf
                    • Sheet1
                      • Cardroom Revenue 20072008pdf
                      • Slot Comparative Data 2007-2008 (12-15-08)pdf
                      • Slot Revenue Per Machine 0708pdf
                        • TOTAL LINE (3)
                          • Facilities Map with 21 cardrooms (As of 11-18-08)pdf
                          • Permitholder Contact amp Operating In 77th annual rpt (as of 12-24-08)pdf
                          • Promotional Programs for FL Horses 20072008docpdf
                          • Drug Positives Data 2007-2008pdf
                            • Sheet1
                              • State Revenue Summary 0708pdf
                                • 20062007
                                  • Financial Statements (Page 1) 20072008pdf
                                  • Financial Statements (Page 2) 20072008pdf
                                  • PMW Statute Matrix 2007-2008pdf
                                  • Slot Statute Matrix 2007-2008pdf
                                    • Sheet1
                                      • Events Shaping 2007-2008pdf
                                        • Events Shaping the 20072008 RacingGaming Season in Florida
                                          • Events Shaping 2007-2008pdf
                                            • Events Shaping the 20072008 RacingGaming Season in Florida
                                              • Division Overview 2007-2008 (2-23-09)pdf
                                                • THE DIVISION OF PARI-MUTUEL WAGERING
                                                • OFFICE OF AUDITING
                                                • OFFICE OF OPERATIONS
                                                • OFFICE OF REVENUE AND FINANCIAL ANALYSIS
Page 39: Florida Departmentof Busines Division of Pari-Mutuel ......jai alai games, and cardroom poker games. Additionally, slot machine gaming at pari-mutuel facilities is ... is intended

FIN

AN

CIA

L S

TATE

ME

NTS

DIVISION OF PARI-MUTUEL WAGERING SUMMARY OF STATE REVENUE FROM PARI-MUTUEL CARDROOM

AND SLOT ACTIVITIES FISCAL YEAR 20072008

State Revenue From Regular Performances Tax on Attendance $ 116982 Daily License Fees 3882120 Tax on Handle 19110317

State Revenue From Pari-Mutuel Performances $ 23109419

Other State Revenue Occupational Licenses $ 627372 Fingerprint Fees 281045 Escheated Tickets From Greyhound and Jai Alai (1) 1470310 Racing Scholarship Funds (1) 3303 PMW Trust Fund - Drug Fines 25975 Miscellaneous Revenue 104013 General Revenue Fund - Other Fines 36290

Other State Revenue $ 2548308

Total Pari-Mutuel State Revenue $ 25657727

State Revenue From Cardrooms Table Fees $ 875000 Gross Receipts(2) 9086385 Occupational Licenses 131741

Total State Revenue From Cardrooms $ 10093126

State Revenue From Slots CompulsiveAddictive Gambling Fee $ 750000 Facility License Fee 9000000 Slot Taxes(3)(4) 122891732 Fingerprint Fees 9678 Occupational Licenses 309920 Miscellaneous Revenue 4561 Miscellaneous Fines 60000

Total State Revenue From Slots $ 133025891

Total State Revenue Generated(5) $ 168776744

(1) Escheated tickets from greyhound racing and jai alai gaming and Racing Scholarship Funds are distributed to the Department of Education

(2) One-half of cardroom gross receipts is deposited into General Revenue (3) Slot taxes are distributed to the Department of Education (4) Pompano Park has requested a refund of $23 million for overpayment of Slot taxes for Fiscal

Year 20072008 Refund has been requested and will be processed by the Department of Education in Fiscal Year 20082009

(5) Total revenue and components thereof generated is on the accrual basis of accounting Total revenue and components thereof as as shown in the financial statements on page 34 is on the cash basis of accounting

32

DEPARTMENT OF BUSINESS amp PROFESSIONAL REGULATION DIVISION OF PARI-MUTUEL WAGERING

BALANCE SHEET SPECIAL REVENUE FUND

FOR FISCAL YEAR ENDED JUNE 30 2008

ASSETS2008 2007

Cash Cash with State Treasurer Investments at cost Accounts receivable Allowance for uncollectibles Interest receivable Due from state funds

$ 8782450 130253048 614648452 370224565

(47367) 3214765

11039242

$ 12865700222813082

2974720047251866437

(403691)75307163230584

TOTAL ASSETS $ 1138115155 $ 3472622875

LIABILITIES amp FUND EQUITY Liabilities Accounts payable Accrued salaries Due to other funds Due to other state agencies Due to general revenue Compensated Absences Deferred revenues

$ 31462691 5343391

19860800 6908508

72185753 352080

-

$ 2451476432118280

5007001118617783905919

130600-

Total Liabilities 136113223 152356440

Fund Equity Unreserved 1002001932 3320266435

Total Fund Equity 1002001932 3320266435

TOTAL LIABILITIES amp FUND EQUITY $ 1138115155 $ 3472622875

The financial statements and notes are for informational purposes only

33

DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION DIVISION OF PARI-MUTUEL WAGERING

STATEMENT OF REVENUES EXPENDITURES amp CHANGES IN FUND BALANCE - BUDGET amp ACTUAL SPECIAL REVENUE FUND

FOR FISCAL YEAR ENDED JUNE 30 2008

FINAL 2008 2007 BUDGET ACTUAL VARIANCE ACTUAL

REVENUES Fees Charges Commissions and Sales $ 1462968000 $ 1510423993 $ 47455993 $ 1848846680 Licenses and Permits 88230000 75755065 (12474935) 77772299 Taxes 14652040100 14709972807 57932707 7556712852 Fines Forfeits Judgments and Settlements 4117800 8773932 4656132 10192871 Interest and Dividends Net 53744700 60790502 7045802 96755032 Transfers In - - - 3230584 Miscellaneous Receipts 7506100 12204044 4697944 9178523

Total Revenues 16268606700 16377920343 109313643 9602688841

EXPENDITURES CURRENT OPERATING Salaries 579678900 533903674 45775226 463518647 Other Personal Services 184418800 168853792 15565008 178434171 Other Operating Expenditures 97523500 84325982 13197518 72283850 Operation of Motor Vehicles 5500000 4847937 652063 2585300 Risk Management 16085600 16085600 21327300 GampAState University System - - - 30000000 State Attorney-Slots 23188500 - 23188500 -Tax Collection Equalization 72500 - 72500 -PMW Lab Services 236000000 236000000 - 236000000 PMW Compliance System 29647600 29647600 - 28524598 TrDMSHR SVCSSTW Contract 5828400 - 5828400 5785000 Cardroom Tax Distribution 85500000 67702156 17797844 55541702 Compulsive Gambling Prevention 141337500 125960114 15377386 88470124 OPERATING CAPITAL OUTLAY 4283200 3877015 406185 2830286 Acquisition of Motor Vehicles 7885000 7885000 - 2870000 Assessment for Fingerprinting 65988000 29746050 36241950 38680327 Service Charge to General Revenue 370000000 293760648 76239352 334561292 Refunds 120000000 6209831 113790169 502671 Transfer to FDLE Slots Investigation 321759200 310000000 11759200 291580000 Transfers to Other Funds 17917534500 12439618141 5477916359 4975167341 Transfers to General Revenue 5340000000 4350000000 990000000 846632576

Total Expenditures 25552231200 18692337940 6859893260 7675295185

Excess (Deficiency) of Revenues Over (9283624500) (2314417597) 6969206903 1927393656 (Under) Expenditures

FUND BALANCE JULY 1 2007 - 3316419529 3316419529 1392872779

FUND BALANCE JUNE 30 2008 $ (9283624500) $ 1002001932 $ 10285626432 $ 3320266435 (1) (1)

(2) (1) Does not include budget of $ 45000000 for category 190000 Investments Actual expenditures for category 190000 were

closed into the investment account (2) An adjustment of $3846906 was made to the beginning fund balance due to adjustments made by the Department

of Financial Services The financial statements and notes are for informational purposes only

34

C

AR

DR

OO

M P

AR

I-MU

TUE

L A

ND

SLO

T S

TATU

TE M

ATR

IX

STATUTE TOPIC GREYHOUND JAI ALAI THOROUGHBRED HARNESS QUARTER HORSE

FEES

Daily License Fees On Live

On-track Handle

$80 per race 5500951(1)(a) $40 per game 5500951(1)(a) $100 per race 5500951(1)(a) $100 per race 5500951(1)(a) $100 per race 5500951(1)(a)

Daily License Fees On

Simulcast Handle

$80 per race but not to exceed $500 per day 5500951(1)(a)

$40 per game but not to exceed $500 per day 5500951(1)(a)

$100 per race but not to exceed $500 per day 5500951(1)(a)

$100 per race but not to exceed $500 per day 5500951(1)(a)

$100 per race but not to exceed $500 per day 5500951(1)(a)

Cardroom Table Fees

Annual fee for each facility is $1000 for each table to be operated at the cardroom 849086(5)(d)

Annual fee for each facility is $1000 for each table to be operated at the cardroom 849086(5)(d)

Annual fee for each facility is $1000 for each table to be operated at the cardroom 849086(5)(d)

Annual fee for each facility is $1000 for each table to be operated at the cardroom 849086(5)(d)

Annual fee for each facility is $1000 for each table to be operated at the cardroom 849086(5)(d)

TAXES

Tax On Admissions

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a)

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a)

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a)

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a)

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a)

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c)

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c)

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c)

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c)

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c)

15 of admission charge or 10 cents whichever is greater for entrance to the cardroom This tax only applies if a separate admission fee is charged for entry into the cardroom facility If a single admission fee is charged allowing entry to both or either the pari-mutuel facility and the cardroom facility the tax is payable only once and shall be payable pursuant to Chapter 550 849086(13)(b)

15 of admission charge or 10 cents whichever is greater for entrance to the cardroom This tax only applies if a separate admission fee is charged for entry into the cardroom facility If a single admission fee is charged allowing entry to both or either the pari-mutuel facility and the cardroom facility the tax is payable only once and shall be payable pursuant to Chapter 550 849086(13)(b)

15 of admission charge or 10 cents whichever is greater for entrance to the cardroom This tax only applies if a separate admission fee is charged for entry into the cardroom facility If a single admission fee is charged allowing entry to both or either the pari-mutuel facility and the cardroom facility the tax is payable only once and shall be payable pursuant to Chapter 550 849086(13)(b)

15 of admission charge or 10 cents whichever is greater for entrance to the cardroom This tax only applies if a separate admission fee is charged for entry into the cardroom facility If a single admission fee is charged allowing entry to both or either the pari-mutuel facility and the cardroom facility the tax is payable only once and shall be payable pursuant to Chapter 550 849086(13)(b)

15 of admission charge or 10 cents whichever is greater for entrance to the cardroom This tax only applies if a separate admission fee is charged for entry into the cardroom facility If a single admission fee is charged allowing entry to both or either the pari-mutuel facility and the cardroom facility the tax is payable only once and shall be payable pursuant to Chapter 550 849086(13)(b)

Tax On Cardroom Gross Receipts

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts 849086(13)(a)

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts 849086(13)(a)

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts 849086(13)(a)

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts 849086(13)(a)

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts 849086(13)(a)

This matrix represents a summary of 2007 Statutes Please refer to the cite noted by statutory topic for specific language governing pari-mutuel wagering

35

STATUTE TOPIC GREYHOUND JAI ALAI THOROUGHBRED HARNESS QUARTER HORSE

Tax On Live On-track Handle

55 of handle except for charity perfomances which is 76 of handle 5500951(3)(b)1

Effective July 1 2000 a permitholder may not be taxed at a higher rate than 2 5500951(3)(d)

05 of handle 55009515(2)(a) 05 of handle 55009512(2)(a) 1 of handle 5500951(3)(a)

Tax On Simulcast Handle

Allows permitholders to receive greyhound races from out-of-state and are subject to taxation under 5500951 and 55009511 5503551(4)

Allows permitholders to receive jai alai games from out-of-state and are subject to taxation under 5500951 and 55009511 5503551(4)

Allows permitholders to receive horse races from out-of-state and are subject to taxation under 5500951 55009512 and 55009515 5503551(3) through 5503551(3)(c)

Allows permitholders to receive horse races from out-of-state and are subject to taxation under 5500951 55009512 and 55009515 5503551(3) through 5503551(3)(c)

Allows permitholders to receive horse races from out-of-state and are subject to taxation under 5500951 55009512 and 55009515 5503551(3) through 5503551(3)(c)

Tax On Intertrack and Intertrack

Simulcast Handle

55 of intertack and intertrack simulcast handle except for the intertrack handle from charity performances at a guest track within the market area of the host the tax is 76

71 of intertrack and intertrack simulcast handle 5500951(3)(b)2 and 5500951(3)(c)1

2 of intertrack handle 5500951(3)(c)1

33 of intertrack handle 5500951(3)(c)1

2 of intertrack handle 5500951(3)(c)1

5500951(3)(b)1 and 5500951(3)(c)1

05 of intertrack and intertrack simulcast handle if the guest is located outside market area of host and within market area of thoroughbred track conducting a live meet 5500951(3)(c)1

39 of intertrack and intertrack simuclast handle for permitholders located in an area of the state where there are only 3 greyhound permitholders located in 3 contiguous counties 5500951(3)(c)2

39 of intertrack and intertrack simulcast handle for greyhound permitholders located in the same market area as specified in 550615(6) or (9) 5500951(3)(c)2

05 of intertrack and intertrack simulcast handle if the guest is located outside market area of host and within market area of thoroughbred track conducting a live meet 5500951(3)(c)1

33 of intertrack and intertrack simulcast handle if permitholder restricted from operating live on a year-round basis and tax paid on intertrack handle exceeds that paid during 9293 State Fiscal Year 55009511(3)(a)

61 of intertrack and intertrack simulcast handle for jai alai permitholders located in the market area as specified in 550615(6) or (9) until the tax paid on intertrack handle in the current state fiscal year exceeds that paid during 9293 State Fiscal Year then tax on handle is 23 5500951(3)(c)2

24 of intertrack simulcast handle 5500951(3)(c)1 and 55009515(5)

05 of intertrack and intertrack simulcast handle if host and guest are thoroughbred permitholders or if the guest is located outside market area of host and within market area of thoroughbred track conducting a live meet 5500951(3)(c)1

05 of intertrack simulcast handle if guest track is a thoroughbred track located more than 35 miles from host track 55009515(5)

15 of intertrack simulcast handle 5500951(3)(c)1

05 of intertrack and intertrack simulcast handle if the guest is located outside market area of host and within market area of thoroughbred track conducting a live meet 5500951(3)(c)1

24 of intertrack simulcast handle 5500951(3)(c)1 and 55009515(5)

05 of intertrack and intertrack simulcast handle if the guest is located outside market area of host and within market area of thoroughbred track conducting a live meet 5500951(3)(c)1

OUTS (ESCHEATS)

Live On-track Handle

Paid to the State of Florida 5501645(2) Paid to the State of Florida 5501645(2) Retained by permitholder 5502633(3) Paid to Florida Standardbred Breedersrsquo and Ownersrsquo Association (FSBOA) 55026165(1) and 5502633(2)(a)

Paid to Florida Quarter Horse Breedersrsquo and Owners Association (FQHBOA) 55026165(1) and 5502633(2)(b)

Escheats from Arabian races are paid to Florida Arabian Horse Racing Promotion Fund 5502633(2)(c)

This matrix represents a summary of 2007 Statutes Please refer to the cite noted by statutory topic for specific language governing pari-mutuel wagering

36

STATUTE TOPIC GREYHOUND JAI ALAI THOROUGHBRED HARNESS QUARTER HORSE

TAX CREDITS amp EXEMPTIONS

(excluding charity performances

unless otherwise

Tax exemption of $360000 per state fiscal year or $500000 for 3 permitholders that held a full live schedule in 1995 and closest to another state authorizing greyhound racing

A permitholder that has incurred tax on handle and admissions that exceeds its operating earnings is entitiled to credit the excess amount of taxes against its next ensuing meets 55009511(1)(b)

Permitholders are allowed a credit of up to 1 of the paid taxes for the previous taxable year The credit if taken is applied against taxes on live handle due for a taxable year under this section and

noted) 55009514(1) is paid directly to the Jockeys Guild by the permitholders 55009515(6)

Tax credit each state fiscal year equal to daily license fee on live races in previous state fiscal year 5500951(1)(a)

Allows each permitholder that cannot utilize the full amount of the tax exemption or daily license fee tax credit to transfer the unused portion to a greyhound permitholder acting as a host track for intertrack wagering 5500951(1)(b)

Tax credit each state fiscal year in an amount equal to the amount remitted in escheated tickets in prior state fiscal year 5501647

Tax credit each state fiscal year equal to 25 of amount remitted in escheated tickets in prior state fiscal year Funds equal to the tax credit shall be paid by the permitholder to the National Association of Jai Alai Frontons 5501646

$30000 per performance exemption if live handle during the preceding state fiscal year was less than $15 million This exemption applies to charity performances 55009511(2)(a)1

A permitholder conducting fewer than 100 performances in any calendar year shall pay to the state the same aggregate amount of daily license fees on live games admissions tax and tax on live handle as that paid during the most recent prior calendar year in which at least 100 live performances were conducted 55009511(4)

CHARITY PERFORMANCES

Maximum of 5 days 5500351(1)

Permitholders are allowed to conduct 1 additional day to be designated as ldquoGreyhound Adopt-A-Pet Day Proceeds are paid to bona fide organizations that promote the adoption of greyhounds 5501648(2)

Maximum of 5 days 5500351(1)

Permitholders are allowed to conduct 2 additional performances known as ldquoRetired Jai Alai Playersrsquo Charity Dayrdquo for a fund to benefit retired jai alai players 5500351(8)

Maximum of 5 days 5500351(1)

One additional scholarship day to tracks located in Hillsborough County for the benefit of Pasco-Hernando Community College 5500351(6)(a) and 5500351(6)(b)

Maximum of 5 days 5500351(1) Maximum of 5 days 5500351(1)

Permitholders shall pay from any source including charity performances not less than 10 of tax credit from escheated tickets to a bona fide greyhound adoption program 5501647

This matrix represents a summary of 2007 Statutes Please refer to the cite noted by statutory topic for specific language governing pari-mutuel wagering

37

STATUTE TOPIC STATUTE REFERENCE SUMMARY

FEES

Slot License Fee 551106(1)(a) FS Annual fee for each slot machine facility is $3 million paid with the initial license application and annuall thereafter on the anniversary date of the issuance of the initial license

Compulsive or Addictive Gambling Prevention Program Fee 551118(3) FS Annual fee for each slot machine facility is $250000 paid at the same time the annual

license fee is due and annual thereafter

TAXES

Tax on Slot Revenue 551106(2)(a) and 551006(3) FS

50 of slot machine revenues which is the total of all cash and property received by the slot machine licensee from the operation of slot machines less the amount of cash cash equivalents credits and prized paid to winners of slot machine gaming shall be remitted by 3 pm Wednesday for the preceeding week ending Sunday

FINES

Failure to Pay Slot Tax Fine 551106(4) FS Up to $10000 for each day tax payment is not remitted timely

Civil Fine 551107(11) FS The division may impose a civil fine of up to $5000 fpr each violation of this chapter or the rules of the division

False Statement Fine 551109(1) FS

Up to a $10000 fine or civil penalty for any person who knowingly makes or causes to be made or aids assists or procures another to make a false statement in any report disclosure application or any document required under Chapter 551 or any rule adopted under Chapter 551

Unauthorized Possession of Slot Machines Fine 551109(2) FS

Up to a $10000 administrative fine or civil penalty for any person who possesses a slot machine without the license required by Chapter 551 or who possesses a slot machine at any location other than at the slot machines licensees facility

PENALTIES

Slot Machine Licensee Civil Penalities 551117 FS Up to a $100000 civil penalty for each count or separate offense against the slot machine

licensee for violation of Chapter 551 or any rule adopted by the division

This matrix represents a summary of 2008 Statutes Please refer to the cite noted by statutory topic for specific language governing pari-mutuel wagering

38

  • Table of Contents 2007-2008pdf
  • Overview 2007-2008pdf
  • Division Overview 2007-2008 (2-4-09)pdf
    • THE DIVISION OF PARI-MUTUEL WAGERING
    • OFFICE OF AUDITING
    • OFFICE OF OPERATIONS
    • OFFICE OF REVENUE AND FINANCIAL ANALYSIS
      • Events Shaping 2007-2008pdf
        • Events Shaping the 20072008 RacingGaming Season in Florida
          • Fiscal Years Comparative Data 2007-2008pdf
            • Total Paid
            • Total
            • Pari-Mutuel
            • Handle
            • State Revenue
            • as a Percent
            • of Handle
              • PMW Graphs 2007-2008pdf
              • PMW Handle Statistics 20072008pdf
              • Guest Handle by Host 2007-2008pdf
              • Charity-scholarship 2007-2008pdf
                • RACING SCHOLARSHIP TRUST FUND
                • ABANDONED WINNING TICKETS
                  • Cardroom Statistics 2007-2008pdf
                    • Sheet1
                      • Cardroom Revenue 20072008pdf
                      • Slot Comparative Data 2007-2008 (12-15-08)pdf
                      • Slot Revenue Per Machine 0708pdf
                        • TOTAL LINE (3)
                          • Facilities Map with 21 cardrooms (As of 11-18-08)pdf
                          • Permitholder Contact amp Operating In 77th annual rpt (as of 12-24-08)pdf
                          • Promotional Programs for FL Horses 20072008docpdf
                          • Drug Positives Data 2007-2008pdf
                            • Sheet1
                              • State Revenue Summary 0708pdf
                                • 20062007
                                  • Financial Statements (Page 1) 20072008pdf
                                  • Financial Statements (Page 2) 20072008pdf
                                  • PMW Statute Matrix 2007-2008pdf
                                  • Slot Statute Matrix 2007-2008pdf
                                    • Sheet1
                                      • Events Shaping 2007-2008pdf
                                        • Events Shaping the 20072008 RacingGaming Season in Florida
                                          • Events Shaping 2007-2008pdf
                                            • Events Shaping the 20072008 RacingGaming Season in Florida
                                              • Division Overview 2007-2008 (2-23-09)pdf
                                                • THE DIVISION OF PARI-MUTUEL WAGERING
                                                • OFFICE OF AUDITING
                                                • OFFICE OF OPERATIONS
                                                • OFFICE OF REVENUE AND FINANCIAL ANALYSIS
Page 40: Florida Departmentof Busines Division of Pari-Mutuel ......jai alai games, and cardroom poker games. Additionally, slot machine gaming at pari-mutuel facilities is ... is intended

DIVISION OF PARI-MUTUEL WAGERING SUMMARY OF STATE REVENUE FROM PARI-MUTUEL CARDROOM

AND SLOT ACTIVITIES FISCAL YEAR 20072008

State Revenue From Regular Performances Tax on Attendance $ 116982 Daily License Fees 3882120 Tax on Handle 19110317

State Revenue From Pari-Mutuel Performances $ 23109419

Other State Revenue Occupational Licenses $ 627372 Fingerprint Fees 281045 Escheated Tickets From Greyhound and Jai Alai (1) 1470310 Racing Scholarship Funds (1) 3303 PMW Trust Fund - Drug Fines 25975 Miscellaneous Revenue 104013 General Revenue Fund - Other Fines 36290

Other State Revenue $ 2548308

Total Pari-Mutuel State Revenue $ 25657727

State Revenue From Cardrooms Table Fees $ 875000 Gross Receipts(2) 9086385 Occupational Licenses 131741

Total State Revenue From Cardrooms $ 10093126

State Revenue From Slots CompulsiveAddictive Gambling Fee $ 750000 Facility License Fee 9000000 Slot Taxes(3)(4) 122891732 Fingerprint Fees 9678 Occupational Licenses 309920 Miscellaneous Revenue 4561 Miscellaneous Fines 60000

Total State Revenue From Slots $ 133025891

Total State Revenue Generated(5) $ 168776744

(1) Escheated tickets from greyhound racing and jai alai gaming and Racing Scholarship Funds are distributed to the Department of Education

(2) One-half of cardroom gross receipts is deposited into General Revenue (3) Slot taxes are distributed to the Department of Education (4) Pompano Park has requested a refund of $23 million for overpayment of Slot taxes for Fiscal

Year 20072008 Refund has been requested and will be processed by the Department of Education in Fiscal Year 20082009

(5) Total revenue and components thereof generated is on the accrual basis of accounting Total revenue and components thereof as as shown in the financial statements on page 34 is on the cash basis of accounting

32

DEPARTMENT OF BUSINESS amp PROFESSIONAL REGULATION DIVISION OF PARI-MUTUEL WAGERING

BALANCE SHEET SPECIAL REVENUE FUND

FOR FISCAL YEAR ENDED JUNE 30 2008

ASSETS2008 2007

Cash Cash with State Treasurer Investments at cost Accounts receivable Allowance for uncollectibles Interest receivable Due from state funds

$ 8782450 130253048 614648452 370224565

(47367) 3214765

11039242

$ 12865700222813082

2974720047251866437

(403691)75307163230584

TOTAL ASSETS $ 1138115155 $ 3472622875

LIABILITIES amp FUND EQUITY Liabilities Accounts payable Accrued salaries Due to other funds Due to other state agencies Due to general revenue Compensated Absences Deferred revenues

$ 31462691 5343391

19860800 6908508

72185753 352080

-

$ 2451476432118280

5007001118617783905919

130600-

Total Liabilities 136113223 152356440

Fund Equity Unreserved 1002001932 3320266435

Total Fund Equity 1002001932 3320266435

TOTAL LIABILITIES amp FUND EQUITY $ 1138115155 $ 3472622875

The financial statements and notes are for informational purposes only

33

DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION DIVISION OF PARI-MUTUEL WAGERING

STATEMENT OF REVENUES EXPENDITURES amp CHANGES IN FUND BALANCE - BUDGET amp ACTUAL SPECIAL REVENUE FUND

FOR FISCAL YEAR ENDED JUNE 30 2008

FINAL 2008 2007 BUDGET ACTUAL VARIANCE ACTUAL

REVENUES Fees Charges Commissions and Sales $ 1462968000 $ 1510423993 $ 47455993 $ 1848846680 Licenses and Permits 88230000 75755065 (12474935) 77772299 Taxes 14652040100 14709972807 57932707 7556712852 Fines Forfeits Judgments and Settlements 4117800 8773932 4656132 10192871 Interest and Dividends Net 53744700 60790502 7045802 96755032 Transfers In - - - 3230584 Miscellaneous Receipts 7506100 12204044 4697944 9178523

Total Revenues 16268606700 16377920343 109313643 9602688841

EXPENDITURES CURRENT OPERATING Salaries 579678900 533903674 45775226 463518647 Other Personal Services 184418800 168853792 15565008 178434171 Other Operating Expenditures 97523500 84325982 13197518 72283850 Operation of Motor Vehicles 5500000 4847937 652063 2585300 Risk Management 16085600 16085600 21327300 GampAState University System - - - 30000000 State Attorney-Slots 23188500 - 23188500 -Tax Collection Equalization 72500 - 72500 -PMW Lab Services 236000000 236000000 - 236000000 PMW Compliance System 29647600 29647600 - 28524598 TrDMSHR SVCSSTW Contract 5828400 - 5828400 5785000 Cardroom Tax Distribution 85500000 67702156 17797844 55541702 Compulsive Gambling Prevention 141337500 125960114 15377386 88470124 OPERATING CAPITAL OUTLAY 4283200 3877015 406185 2830286 Acquisition of Motor Vehicles 7885000 7885000 - 2870000 Assessment for Fingerprinting 65988000 29746050 36241950 38680327 Service Charge to General Revenue 370000000 293760648 76239352 334561292 Refunds 120000000 6209831 113790169 502671 Transfer to FDLE Slots Investigation 321759200 310000000 11759200 291580000 Transfers to Other Funds 17917534500 12439618141 5477916359 4975167341 Transfers to General Revenue 5340000000 4350000000 990000000 846632576

Total Expenditures 25552231200 18692337940 6859893260 7675295185

Excess (Deficiency) of Revenues Over (9283624500) (2314417597) 6969206903 1927393656 (Under) Expenditures

FUND BALANCE JULY 1 2007 - 3316419529 3316419529 1392872779

FUND BALANCE JUNE 30 2008 $ (9283624500) $ 1002001932 $ 10285626432 $ 3320266435 (1) (1)

(2) (1) Does not include budget of $ 45000000 for category 190000 Investments Actual expenditures for category 190000 were

closed into the investment account (2) An adjustment of $3846906 was made to the beginning fund balance due to adjustments made by the Department

of Financial Services The financial statements and notes are for informational purposes only

34

C

AR

DR

OO

M P

AR

I-MU

TUE

L A

ND

SLO

T S

TATU

TE M

ATR

IX

STATUTE TOPIC GREYHOUND JAI ALAI THOROUGHBRED HARNESS QUARTER HORSE

FEES

Daily License Fees On Live

On-track Handle

$80 per race 5500951(1)(a) $40 per game 5500951(1)(a) $100 per race 5500951(1)(a) $100 per race 5500951(1)(a) $100 per race 5500951(1)(a)

Daily License Fees On

Simulcast Handle

$80 per race but not to exceed $500 per day 5500951(1)(a)

$40 per game but not to exceed $500 per day 5500951(1)(a)

$100 per race but not to exceed $500 per day 5500951(1)(a)

$100 per race but not to exceed $500 per day 5500951(1)(a)

$100 per race but not to exceed $500 per day 5500951(1)(a)

Cardroom Table Fees

Annual fee for each facility is $1000 for each table to be operated at the cardroom 849086(5)(d)

Annual fee for each facility is $1000 for each table to be operated at the cardroom 849086(5)(d)

Annual fee for each facility is $1000 for each table to be operated at the cardroom 849086(5)(d)

Annual fee for each facility is $1000 for each table to be operated at the cardroom 849086(5)(d)

Annual fee for each facility is $1000 for each table to be operated at the cardroom 849086(5)(d)

TAXES

Tax On Admissions

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a)

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a)

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a)

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a)

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a)

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c)

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c)

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c)

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c)

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c)

15 of admission charge or 10 cents whichever is greater for entrance to the cardroom This tax only applies if a separate admission fee is charged for entry into the cardroom facility If a single admission fee is charged allowing entry to both or either the pari-mutuel facility and the cardroom facility the tax is payable only once and shall be payable pursuant to Chapter 550 849086(13)(b)

15 of admission charge or 10 cents whichever is greater for entrance to the cardroom This tax only applies if a separate admission fee is charged for entry into the cardroom facility If a single admission fee is charged allowing entry to both or either the pari-mutuel facility and the cardroom facility the tax is payable only once and shall be payable pursuant to Chapter 550 849086(13)(b)

15 of admission charge or 10 cents whichever is greater for entrance to the cardroom This tax only applies if a separate admission fee is charged for entry into the cardroom facility If a single admission fee is charged allowing entry to both or either the pari-mutuel facility and the cardroom facility the tax is payable only once and shall be payable pursuant to Chapter 550 849086(13)(b)

15 of admission charge or 10 cents whichever is greater for entrance to the cardroom This tax only applies if a separate admission fee is charged for entry into the cardroom facility If a single admission fee is charged allowing entry to both or either the pari-mutuel facility and the cardroom facility the tax is payable only once and shall be payable pursuant to Chapter 550 849086(13)(b)

15 of admission charge or 10 cents whichever is greater for entrance to the cardroom This tax only applies if a separate admission fee is charged for entry into the cardroom facility If a single admission fee is charged allowing entry to both or either the pari-mutuel facility and the cardroom facility the tax is payable only once and shall be payable pursuant to Chapter 550 849086(13)(b)

Tax On Cardroom Gross Receipts

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts 849086(13)(a)

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts 849086(13)(a)

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts 849086(13)(a)

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts 849086(13)(a)

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts 849086(13)(a)

This matrix represents a summary of 2007 Statutes Please refer to the cite noted by statutory topic for specific language governing pari-mutuel wagering

35

STATUTE TOPIC GREYHOUND JAI ALAI THOROUGHBRED HARNESS QUARTER HORSE

Tax On Live On-track Handle

55 of handle except for charity perfomances which is 76 of handle 5500951(3)(b)1

Effective July 1 2000 a permitholder may not be taxed at a higher rate than 2 5500951(3)(d)

05 of handle 55009515(2)(a) 05 of handle 55009512(2)(a) 1 of handle 5500951(3)(a)

Tax On Simulcast Handle

Allows permitholders to receive greyhound races from out-of-state and are subject to taxation under 5500951 and 55009511 5503551(4)

Allows permitholders to receive jai alai games from out-of-state and are subject to taxation under 5500951 and 55009511 5503551(4)

Allows permitholders to receive horse races from out-of-state and are subject to taxation under 5500951 55009512 and 55009515 5503551(3) through 5503551(3)(c)

Allows permitholders to receive horse races from out-of-state and are subject to taxation under 5500951 55009512 and 55009515 5503551(3) through 5503551(3)(c)

Allows permitholders to receive horse races from out-of-state and are subject to taxation under 5500951 55009512 and 55009515 5503551(3) through 5503551(3)(c)

Tax On Intertrack and Intertrack

Simulcast Handle

55 of intertack and intertrack simulcast handle except for the intertrack handle from charity performances at a guest track within the market area of the host the tax is 76

71 of intertrack and intertrack simulcast handle 5500951(3)(b)2 and 5500951(3)(c)1

2 of intertrack handle 5500951(3)(c)1

33 of intertrack handle 5500951(3)(c)1

2 of intertrack handle 5500951(3)(c)1

5500951(3)(b)1 and 5500951(3)(c)1

05 of intertrack and intertrack simulcast handle if the guest is located outside market area of host and within market area of thoroughbred track conducting a live meet 5500951(3)(c)1

39 of intertrack and intertrack simuclast handle for permitholders located in an area of the state where there are only 3 greyhound permitholders located in 3 contiguous counties 5500951(3)(c)2

39 of intertrack and intertrack simulcast handle for greyhound permitholders located in the same market area as specified in 550615(6) or (9) 5500951(3)(c)2

05 of intertrack and intertrack simulcast handle if the guest is located outside market area of host and within market area of thoroughbred track conducting a live meet 5500951(3)(c)1

33 of intertrack and intertrack simulcast handle if permitholder restricted from operating live on a year-round basis and tax paid on intertrack handle exceeds that paid during 9293 State Fiscal Year 55009511(3)(a)

61 of intertrack and intertrack simulcast handle for jai alai permitholders located in the market area as specified in 550615(6) or (9) until the tax paid on intertrack handle in the current state fiscal year exceeds that paid during 9293 State Fiscal Year then tax on handle is 23 5500951(3)(c)2

24 of intertrack simulcast handle 5500951(3)(c)1 and 55009515(5)

05 of intertrack and intertrack simulcast handle if host and guest are thoroughbred permitholders or if the guest is located outside market area of host and within market area of thoroughbred track conducting a live meet 5500951(3)(c)1

05 of intertrack simulcast handle if guest track is a thoroughbred track located more than 35 miles from host track 55009515(5)

15 of intertrack simulcast handle 5500951(3)(c)1

05 of intertrack and intertrack simulcast handle if the guest is located outside market area of host and within market area of thoroughbred track conducting a live meet 5500951(3)(c)1

24 of intertrack simulcast handle 5500951(3)(c)1 and 55009515(5)

05 of intertrack and intertrack simulcast handle if the guest is located outside market area of host and within market area of thoroughbred track conducting a live meet 5500951(3)(c)1

OUTS (ESCHEATS)

Live On-track Handle

Paid to the State of Florida 5501645(2) Paid to the State of Florida 5501645(2) Retained by permitholder 5502633(3) Paid to Florida Standardbred Breedersrsquo and Ownersrsquo Association (FSBOA) 55026165(1) and 5502633(2)(a)

Paid to Florida Quarter Horse Breedersrsquo and Owners Association (FQHBOA) 55026165(1) and 5502633(2)(b)

Escheats from Arabian races are paid to Florida Arabian Horse Racing Promotion Fund 5502633(2)(c)

This matrix represents a summary of 2007 Statutes Please refer to the cite noted by statutory topic for specific language governing pari-mutuel wagering

36

STATUTE TOPIC GREYHOUND JAI ALAI THOROUGHBRED HARNESS QUARTER HORSE

TAX CREDITS amp EXEMPTIONS

(excluding charity performances

unless otherwise

Tax exemption of $360000 per state fiscal year or $500000 for 3 permitholders that held a full live schedule in 1995 and closest to another state authorizing greyhound racing

A permitholder that has incurred tax on handle and admissions that exceeds its operating earnings is entitiled to credit the excess amount of taxes against its next ensuing meets 55009511(1)(b)

Permitholders are allowed a credit of up to 1 of the paid taxes for the previous taxable year The credit if taken is applied against taxes on live handle due for a taxable year under this section and

noted) 55009514(1) is paid directly to the Jockeys Guild by the permitholders 55009515(6)

Tax credit each state fiscal year equal to daily license fee on live races in previous state fiscal year 5500951(1)(a)

Allows each permitholder that cannot utilize the full amount of the tax exemption or daily license fee tax credit to transfer the unused portion to a greyhound permitholder acting as a host track for intertrack wagering 5500951(1)(b)

Tax credit each state fiscal year in an amount equal to the amount remitted in escheated tickets in prior state fiscal year 5501647

Tax credit each state fiscal year equal to 25 of amount remitted in escheated tickets in prior state fiscal year Funds equal to the tax credit shall be paid by the permitholder to the National Association of Jai Alai Frontons 5501646

$30000 per performance exemption if live handle during the preceding state fiscal year was less than $15 million This exemption applies to charity performances 55009511(2)(a)1

A permitholder conducting fewer than 100 performances in any calendar year shall pay to the state the same aggregate amount of daily license fees on live games admissions tax and tax on live handle as that paid during the most recent prior calendar year in which at least 100 live performances were conducted 55009511(4)

CHARITY PERFORMANCES

Maximum of 5 days 5500351(1)

Permitholders are allowed to conduct 1 additional day to be designated as ldquoGreyhound Adopt-A-Pet Day Proceeds are paid to bona fide organizations that promote the adoption of greyhounds 5501648(2)

Maximum of 5 days 5500351(1)

Permitholders are allowed to conduct 2 additional performances known as ldquoRetired Jai Alai Playersrsquo Charity Dayrdquo for a fund to benefit retired jai alai players 5500351(8)

Maximum of 5 days 5500351(1)

One additional scholarship day to tracks located in Hillsborough County for the benefit of Pasco-Hernando Community College 5500351(6)(a) and 5500351(6)(b)

Maximum of 5 days 5500351(1) Maximum of 5 days 5500351(1)

Permitholders shall pay from any source including charity performances not less than 10 of tax credit from escheated tickets to a bona fide greyhound adoption program 5501647

This matrix represents a summary of 2007 Statutes Please refer to the cite noted by statutory topic for specific language governing pari-mutuel wagering

37

STATUTE TOPIC STATUTE REFERENCE SUMMARY

FEES

Slot License Fee 551106(1)(a) FS Annual fee for each slot machine facility is $3 million paid with the initial license application and annuall thereafter on the anniversary date of the issuance of the initial license

Compulsive or Addictive Gambling Prevention Program Fee 551118(3) FS Annual fee for each slot machine facility is $250000 paid at the same time the annual

license fee is due and annual thereafter

TAXES

Tax on Slot Revenue 551106(2)(a) and 551006(3) FS

50 of slot machine revenues which is the total of all cash and property received by the slot machine licensee from the operation of slot machines less the amount of cash cash equivalents credits and prized paid to winners of slot machine gaming shall be remitted by 3 pm Wednesday for the preceeding week ending Sunday

FINES

Failure to Pay Slot Tax Fine 551106(4) FS Up to $10000 for each day tax payment is not remitted timely

Civil Fine 551107(11) FS The division may impose a civil fine of up to $5000 fpr each violation of this chapter or the rules of the division

False Statement Fine 551109(1) FS

Up to a $10000 fine or civil penalty for any person who knowingly makes or causes to be made or aids assists or procures another to make a false statement in any report disclosure application or any document required under Chapter 551 or any rule adopted under Chapter 551

Unauthorized Possession of Slot Machines Fine 551109(2) FS

Up to a $10000 administrative fine or civil penalty for any person who possesses a slot machine without the license required by Chapter 551 or who possesses a slot machine at any location other than at the slot machines licensees facility

PENALTIES

Slot Machine Licensee Civil Penalities 551117 FS Up to a $100000 civil penalty for each count or separate offense against the slot machine

licensee for violation of Chapter 551 or any rule adopted by the division

This matrix represents a summary of 2008 Statutes Please refer to the cite noted by statutory topic for specific language governing pari-mutuel wagering

38

  • Table of Contents 2007-2008pdf
  • Overview 2007-2008pdf
  • Division Overview 2007-2008 (2-4-09)pdf
    • THE DIVISION OF PARI-MUTUEL WAGERING
    • OFFICE OF AUDITING
    • OFFICE OF OPERATIONS
    • OFFICE OF REVENUE AND FINANCIAL ANALYSIS
      • Events Shaping 2007-2008pdf
        • Events Shaping the 20072008 RacingGaming Season in Florida
          • Fiscal Years Comparative Data 2007-2008pdf
            • Total Paid
            • Total
            • Pari-Mutuel
            • Handle
            • State Revenue
            • as a Percent
            • of Handle
              • PMW Graphs 2007-2008pdf
              • PMW Handle Statistics 20072008pdf
              • Guest Handle by Host 2007-2008pdf
              • Charity-scholarship 2007-2008pdf
                • RACING SCHOLARSHIP TRUST FUND
                • ABANDONED WINNING TICKETS
                  • Cardroom Statistics 2007-2008pdf
                    • Sheet1
                      • Cardroom Revenue 20072008pdf
                      • Slot Comparative Data 2007-2008 (12-15-08)pdf
                      • Slot Revenue Per Machine 0708pdf
                        • TOTAL LINE (3)
                          • Facilities Map with 21 cardrooms (As of 11-18-08)pdf
                          • Permitholder Contact amp Operating In 77th annual rpt (as of 12-24-08)pdf
                          • Promotional Programs for FL Horses 20072008docpdf
                          • Drug Positives Data 2007-2008pdf
                            • Sheet1
                              • State Revenue Summary 0708pdf
                                • 20062007
                                  • Financial Statements (Page 1) 20072008pdf
                                  • Financial Statements (Page 2) 20072008pdf
                                  • PMW Statute Matrix 2007-2008pdf
                                  • Slot Statute Matrix 2007-2008pdf
                                    • Sheet1
                                      • Events Shaping 2007-2008pdf
                                        • Events Shaping the 20072008 RacingGaming Season in Florida
                                          • Events Shaping 2007-2008pdf
                                            • Events Shaping the 20072008 RacingGaming Season in Florida
                                              • Division Overview 2007-2008 (2-23-09)pdf
                                                • THE DIVISION OF PARI-MUTUEL WAGERING
                                                • OFFICE OF AUDITING
                                                • OFFICE OF OPERATIONS
                                                • OFFICE OF REVENUE AND FINANCIAL ANALYSIS
Page 41: Florida Departmentof Busines Division of Pari-Mutuel ......jai alai games, and cardroom poker games. Additionally, slot machine gaming at pari-mutuel facilities is ... is intended

DEPARTMENT OF BUSINESS amp PROFESSIONAL REGULATION DIVISION OF PARI-MUTUEL WAGERING

BALANCE SHEET SPECIAL REVENUE FUND

FOR FISCAL YEAR ENDED JUNE 30 2008

ASSETS2008 2007

Cash Cash with State Treasurer Investments at cost Accounts receivable Allowance for uncollectibles Interest receivable Due from state funds

$ 8782450 130253048 614648452 370224565

(47367) 3214765

11039242

$ 12865700222813082

2974720047251866437

(403691)75307163230584

TOTAL ASSETS $ 1138115155 $ 3472622875

LIABILITIES amp FUND EQUITY Liabilities Accounts payable Accrued salaries Due to other funds Due to other state agencies Due to general revenue Compensated Absences Deferred revenues

$ 31462691 5343391

19860800 6908508

72185753 352080

-

$ 2451476432118280

5007001118617783905919

130600-

Total Liabilities 136113223 152356440

Fund Equity Unreserved 1002001932 3320266435

Total Fund Equity 1002001932 3320266435

TOTAL LIABILITIES amp FUND EQUITY $ 1138115155 $ 3472622875

The financial statements and notes are for informational purposes only

33

DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION DIVISION OF PARI-MUTUEL WAGERING

STATEMENT OF REVENUES EXPENDITURES amp CHANGES IN FUND BALANCE - BUDGET amp ACTUAL SPECIAL REVENUE FUND

FOR FISCAL YEAR ENDED JUNE 30 2008

FINAL 2008 2007 BUDGET ACTUAL VARIANCE ACTUAL

REVENUES Fees Charges Commissions and Sales $ 1462968000 $ 1510423993 $ 47455993 $ 1848846680 Licenses and Permits 88230000 75755065 (12474935) 77772299 Taxes 14652040100 14709972807 57932707 7556712852 Fines Forfeits Judgments and Settlements 4117800 8773932 4656132 10192871 Interest and Dividends Net 53744700 60790502 7045802 96755032 Transfers In - - - 3230584 Miscellaneous Receipts 7506100 12204044 4697944 9178523

Total Revenues 16268606700 16377920343 109313643 9602688841

EXPENDITURES CURRENT OPERATING Salaries 579678900 533903674 45775226 463518647 Other Personal Services 184418800 168853792 15565008 178434171 Other Operating Expenditures 97523500 84325982 13197518 72283850 Operation of Motor Vehicles 5500000 4847937 652063 2585300 Risk Management 16085600 16085600 21327300 GampAState University System - - - 30000000 State Attorney-Slots 23188500 - 23188500 -Tax Collection Equalization 72500 - 72500 -PMW Lab Services 236000000 236000000 - 236000000 PMW Compliance System 29647600 29647600 - 28524598 TrDMSHR SVCSSTW Contract 5828400 - 5828400 5785000 Cardroom Tax Distribution 85500000 67702156 17797844 55541702 Compulsive Gambling Prevention 141337500 125960114 15377386 88470124 OPERATING CAPITAL OUTLAY 4283200 3877015 406185 2830286 Acquisition of Motor Vehicles 7885000 7885000 - 2870000 Assessment for Fingerprinting 65988000 29746050 36241950 38680327 Service Charge to General Revenue 370000000 293760648 76239352 334561292 Refunds 120000000 6209831 113790169 502671 Transfer to FDLE Slots Investigation 321759200 310000000 11759200 291580000 Transfers to Other Funds 17917534500 12439618141 5477916359 4975167341 Transfers to General Revenue 5340000000 4350000000 990000000 846632576

Total Expenditures 25552231200 18692337940 6859893260 7675295185

Excess (Deficiency) of Revenues Over (9283624500) (2314417597) 6969206903 1927393656 (Under) Expenditures

FUND BALANCE JULY 1 2007 - 3316419529 3316419529 1392872779

FUND BALANCE JUNE 30 2008 $ (9283624500) $ 1002001932 $ 10285626432 $ 3320266435 (1) (1)

(2) (1) Does not include budget of $ 45000000 for category 190000 Investments Actual expenditures for category 190000 were

closed into the investment account (2) An adjustment of $3846906 was made to the beginning fund balance due to adjustments made by the Department

of Financial Services The financial statements and notes are for informational purposes only

34

C

AR

DR

OO

M P

AR

I-MU

TUE

L A

ND

SLO

T S

TATU

TE M

ATR

IX

STATUTE TOPIC GREYHOUND JAI ALAI THOROUGHBRED HARNESS QUARTER HORSE

FEES

Daily License Fees On Live

On-track Handle

$80 per race 5500951(1)(a) $40 per game 5500951(1)(a) $100 per race 5500951(1)(a) $100 per race 5500951(1)(a) $100 per race 5500951(1)(a)

Daily License Fees On

Simulcast Handle

$80 per race but not to exceed $500 per day 5500951(1)(a)

$40 per game but not to exceed $500 per day 5500951(1)(a)

$100 per race but not to exceed $500 per day 5500951(1)(a)

$100 per race but not to exceed $500 per day 5500951(1)(a)

$100 per race but not to exceed $500 per day 5500951(1)(a)

Cardroom Table Fees

Annual fee for each facility is $1000 for each table to be operated at the cardroom 849086(5)(d)

Annual fee for each facility is $1000 for each table to be operated at the cardroom 849086(5)(d)

Annual fee for each facility is $1000 for each table to be operated at the cardroom 849086(5)(d)

Annual fee for each facility is $1000 for each table to be operated at the cardroom 849086(5)(d)

Annual fee for each facility is $1000 for each table to be operated at the cardroom 849086(5)(d)

TAXES

Tax On Admissions

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a)

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a)

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a)

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a)

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a)

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c)

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c)

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c)

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c)

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c)

15 of admission charge or 10 cents whichever is greater for entrance to the cardroom This tax only applies if a separate admission fee is charged for entry into the cardroom facility If a single admission fee is charged allowing entry to both or either the pari-mutuel facility and the cardroom facility the tax is payable only once and shall be payable pursuant to Chapter 550 849086(13)(b)

15 of admission charge or 10 cents whichever is greater for entrance to the cardroom This tax only applies if a separate admission fee is charged for entry into the cardroom facility If a single admission fee is charged allowing entry to both or either the pari-mutuel facility and the cardroom facility the tax is payable only once and shall be payable pursuant to Chapter 550 849086(13)(b)

15 of admission charge or 10 cents whichever is greater for entrance to the cardroom This tax only applies if a separate admission fee is charged for entry into the cardroom facility If a single admission fee is charged allowing entry to both or either the pari-mutuel facility and the cardroom facility the tax is payable only once and shall be payable pursuant to Chapter 550 849086(13)(b)

15 of admission charge or 10 cents whichever is greater for entrance to the cardroom This tax only applies if a separate admission fee is charged for entry into the cardroom facility If a single admission fee is charged allowing entry to both or either the pari-mutuel facility and the cardroom facility the tax is payable only once and shall be payable pursuant to Chapter 550 849086(13)(b)

15 of admission charge or 10 cents whichever is greater for entrance to the cardroom This tax only applies if a separate admission fee is charged for entry into the cardroom facility If a single admission fee is charged allowing entry to both or either the pari-mutuel facility and the cardroom facility the tax is payable only once and shall be payable pursuant to Chapter 550 849086(13)(b)

Tax On Cardroom Gross Receipts

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts 849086(13)(a)

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts 849086(13)(a)

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts 849086(13)(a)

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts 849086(13)(a)

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts 849086(13)(a)

This matrix represents a summary of 2007 Statutes Please refer to the cite noted by statutory topic for specific language governing pari-mutuel wagering

35

STATUTE TOPIC GREYHOUND JAI ALAI THOROUGHBRED HARNESS QUARTER HORSE

Tax On Live On-track Handle

55 of handle except for charity perfomances which is 76 of handle 5500951(3)(b)1

Effective July 1 2000 a permitholder may not be taxed at a higher rate than 2 5500951(3)(d)

05 of handle 55009515(2)(a) 05 of handle 55009512(2)(a) 1 of handle 5500951(3)(a)

Tax On Simulcast Handle

Allows permitholders to receive greyhound races from out-of-state and are subject to taxation under 5500951 and 55009511 5503551(4)

Allows permitholders to receive jai alai games from out-of-state and are subject to taxation under 5500951 and 55009511 5503551(4)

Allows permitholders to receive horse races from out-of-state and are subject to taxation under 5500951 55009512 and 55009515 5503551(3) through 5503551(3)(c)

Allows permitholders to receive horse races from out-of-state and are subject to taxation under 5500951 55009512 and 55009515 5503551(3) through 5503551(3)(c)

Allows permitholders to receive horse races from out-of-state and are subject to taxation under 5500951 55009512 and 55009515 5503551(3) through 5503551(3)(c)

Tax On Intertrack and Intertrack

Simulcast Handle

55 of intertack and intertrack simulcast handle except for the intertrack handle from charity performances at a guest track within the market area of the host the tax is 76

71 of intertrack and intertrack simulcast handle 5500951(3)(b)2 and 5500951(3)(c)1

2 of intertrack handle 5500951(3)(c)1

33 of intertrack handle 5500951(3)(c)1

2 of intertrack handle 5500951(3)(c)1

5500951(3)(b)1 and 5500951(3)(c)1

05 of intertrack and intertrack simulcast handle if the guest is located outside market area of host and within market area of thoroughbred track conducting a live meet 5500951(3)(c)1

39 of intertrack and intertrack simuclast handle for permitholders located in an area of the state where there are only 3 greyhound permitholders located in 3 contiguous counties 5500951(3)(c)2

39 of intertrack and intertrack simulcast handle for greyhound permitholders located in the same market area as specified in 550615(6) or (9) 5500951(3)(c)2

05 of intertrack and intertrack simulcast handle if the guest is located outside market area of host and within market area of thoroughbred track conducting a live meet 5500951(3)(c)1

33 of intertrack and intertrack simulcast handle if permitholder restricted from operating live on a year-round basis and tax paid on intertrack handle exceeds that paid during 9293 State Fiscal Year 55009511(3)(a)

61 of intertrack and intertrack simulcast handle for jai alai permitholders located in the market area as specified in 550615(6) or (9) until the tax paid on intertrack handle in the current state fiscal year exceeds that paid during 9293 State Fiscal Year then tax on handle is 23 5500951(3)(c)2

24 of intertrack simulcast handle 5500951(3)(c)1 and 55009515(5)

05 of intertrack and intertrack simulcast handle if host and guest are thoroughbred permitholders or if the guest is located outside market area of host and within market area of thoroughbred track conducting a live meet 5500951(3)(c)1

05 of intertrack simulcast handle if guest track is a thoroughbred track located more than 35 miles from host track 55009515(5)

15 of intertrack simulcast handle 5500951(3)(c)1

05 of intertrack and intertrack simulcast handle if the guest is located outside market area of host and within market area of thoroughbred track conducting a live meet 5500951(3)(c)1

24 of intertrack simulcast handle 5500951(3)(c)1 and 55009515(5)

05 of intertrack and intertrack simulcast handle if the guest is located outside market area of host and within market area of thoroughbred track conducting a live meet 5500951(3)(c)1

OUTS (ESCHEATS)

Live On-track Handle

Paid to the State of Florida 5501645(2) Paid to the State of Florida 5501645(2) Retained by permitholder 5502633(3) Paid to Florida Standardbred Breedersrsquo and Ownersrsquo Association (FSBOA) 55026165(1) and 5502633(2)(a)

Paid to Florida Quarter Horse Breedersrsquo and Owners Association (FQHBOA) 55026165(1) and 5502633(2)(b)

Escheats from Arabian races are paid to Florida Arabian Horse Racing Promotion Fund 5502633(2)(c)

This matrix represents a summary of 2007 Statutes Please refer to the cite noted by statutory topic for specific language governing pari-mutuel wagering

36

STATUTE TOPIC GREYHOUND JAI ALAI THOROUGHBRED HARNESS QUARTER HORSE

TAX CREDITS amp EXEMPTIONS

(excluding charity performances

unless otherwise

Tax exemption of $360000 per state fiscal year or $500000 for 3 permitholders that held a full live schedule in 1995 and closest to another state authorizing greyhound racing

A permitholder that has incurred tax on handle and admissions that exceeds its operating earnings is entitiled to credit the excess amount of taxes against its next ensuing meets 55009511(1)(b)

Permitholders are allowed a credit of up to 1 of the paid taxes for the previous taxable year The credit if taken is applied against taxes on live handle due for a taxable year under this section and

noted) 55009514(1) is paid directly to the Jockeys Guild by the permitholders 55009515(6)

Tax credit each state fiscal year equal to daily license fee on live races in previous state fiscal year 5500951(1)(a)

Allows each permitholder that cannot utilize the full amount of the tax exemption or daily license fee tax credit to transfer the unused portion to a greyhound permitholder acting as a host track for intertrack wagering 5500951(1)(b)

Tax credit each state fiscal year in an amount equal to the amount remitted in escheated tickets in prior state fiscal year 5501647

Tax credit each state fiscal year equal to 25 of amount remitted in escheated tickets in prior state fiscal year Funds equal to the tax credit shall be paid by the permitholder to the National Association of Jai Alai Frontons 5501646

$30000 per performance exemption if live handle during the preceding state fiscal year was less than $15 million This exemption applies to charity performances 55009511(2)(a)1

A permitholder conducting fewer than 100 performances in any calendar year shall pay to the state the same aggregate amount of daily license fees on live games admissions tax and tax on live handle as that paid during the most recent prior calendar year in which at least 100 live performances were conducted 55009511(4)

CHARITY PERFORMANCES

Maximum of 5 days 5500351(1)

Permitholders are allowed to conduct 1 additional day to be designated as ldquoGreyhound Adopt-A-Pet Day Proceeds are paid to bona fide organizations that promote the adoption of greyhounds 5501648(2)

Maximum of 5 days 5500351(1)

Permitholders are allowed to conduct 2 additional performances known as ldquoRetired Jai Alai Playersrsquo Charity Dayrdquo for a fund to benefit retired jai alai players 5500351(8)

Maximum of 5 days 5500351(1)

One additional scholarship day to tracks located in Hillsborough County for the benefit of Pasco-Hernando Community College 5500351(6)(a) and 5500351(6)(b)

Maximum of 5 days 5500351(1) Maximum of 5 days 5500351(1)

Permitholders shall pay from any source including charity performances not less than 10 of tax credit from escheated tickets to a bona fide greyhound adoption program 5501647

This matrix represents a summary of 2007 Statutes Please refer to the cite noted by statutory topic for specific language governing pari-mutuel wagering

37

STATUTE TOPIC STATUTE REFERENCE SUMMARY

FEES

Slot License Fee 551106(1)(a) FS Annual fee for each slot machine facility is $3 million paid with the initial license application and annuall thereafter on the anniversary date of the issuance of the initial license

Compulsive or Addictive Gambling Prevention Program Fee 551118(3) FS Annual fee for each slot machine facility is $250000 paid at the same time the annual

license fee is due and annual thereafter

TAXES

Tax on Slot Revenue 551106(2)(a) and 551006(3) FS

50 of slot machine revenues which is the total of all cash and property received by the slot machine licensee from the operation of slot machines less the amount of cash cash equivalents credits and prized paid to winners of slot machine gaming shall be remitted by 3 pm Wednesday for the preceeding week ending Sunday

FINES

Failure to Pay Slot Tax Fine 551106(4) FS Up to $10000 for each day tax payment is not remitted timely

Civil Fine 551107(11) FS The division may impose a civil fine of up to $5000 fpr each violation of this chapter or the rules of the division

False Statement Fine 551109(1) FS

Up to a $10000 fine or civil penalty for any person who knowingly makes or causes to be made or aids assists or procures another to make a false statement in any report disclosure application or any document required under Chapter 551 or any rule adopted under Chapter 551

Unauthorized Possession of Slot Machines Fine 551109(2) FS

Up to a $10000 administrative fine or civil penalty for any person who possesses a slot machine without the license required by Chapter 551 or who possesses a slot machine at any location other than at the slot machines licensees facility

PENALTIES

Slot Machine Licensee Civil Penalities 551117 FS Up to a $100000 civil penalty for each count or separate offense against the slot machine

licensee for violation of Chapter 551 or any rule adopted by the division

This matrix represents a summary of 2008 Statutes Please refer to the cite noted by statutory topic for specific language governing pari-mutuel wagering

38

  • Table of Contents 2007-2008pdf
  • Overview 2007-2008pdf
  • Division Overview 2007-2008 (2-4-09)pdf
    • THE DIVISION OF PARI-MUTUEL WAGERING
    • OFFICE OF AUDITING
    • OFFICE OF OPERATIONS
    • OFFICE OF REVENUE AND FINANCIAL ANALYSIS
      • Events Shaping 2007-2008pdf
        • Events Shaping the 20072008 RacingGaming Season in Florida
          • Fiscal Years Comparative Data 2007-2008pdf
            • Total Paid
            • Total
            • Pari-Mutuel
            • Handle
            • State Revenue
            • as a Percent
            • of Handle
              • PMW Graphs 2007-2008pdf
              • PMW Handle Statistics 20072008pdf
              • Guest Handle by Host 2007-2008pdf
              • Charity-scholarship 2007-2008pdf
                • RACING SCHOLARSHIP TRUST FUND
                • ABANDONED WINNING TICKETS
                  • Cardroom Statistics 2007-2008pdf
                    • Sheet1
                      • Cardroom Revenue 20072008pdf
                      • Slot Comparative Data 2007-2008 (12-15-08)pdf
                      • Slot Revenue Per Machine 0708pdf
                        • TOTAL LINE (3)
                          • Facilities Map with 21 cardrooms (As of 11-18-08)pdf
                          • Permitholder Contact amp Operating In 77th annual rpt (as of 12-24-08)pdf
                          • Promotional Programs for FL Horses 20072008docpdf
                          • Drug Positives Data 2007-2008pdf
                            • Sheet1
                              • State Revenue Summary 0708pdf
                                • 20062007
                                  • Financial Statements (Page 1) 20072008pdf
                                  • Financial Statements (Page 2) 20072008pdf
                                  • PMW Statute Matrix 2007-2008pdf
                                  • Slot Statute Matrix 2007-2008pdf
                                    • Sheet1
                                      • Events Shaping 2007-2008pdf
                                        • Events Shaping the 20072008 RacingGaming Season in Florida
                                          • Events Shaping 2007-2008pdf
                                            • Events Shaping the 20072008 RacingGaming Season in Florida
                                              • Division Overview 2007-2008 (2-23-09)pdf
                                                • THE DIVISION OF PARI-MUTUEL WAGERING
                                                • OFFICE OF AUDITING
                                                • OFFICE OF OPERATIONS
                                                • OFFICE OF REVENUE AND FINANCIAL ANALYSIS
Page 42: Florida Departmentof Busines Division of Pari-Mutuel ......jai alai games, and cardroom poker games. Additionally, slot machine gaming at pari-mutuel facilities is ... is intended

DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION DIVISION OF PARI-MUTUEL WAGERING

STATEMENT OF REVENUES EXPENDITURES amp CHANGES IN FUND BALANCE - BUDGET amp ACTUAL SPECIAL REVENUE FUND

FOR FISCAL YEAR ENDED JUNE 30 2008

FINAL 2008 2007 BUDGET ACTUAL VARIANCE ACTUAL

REVENUES Fees Charges Commissions and Sales $ 1462968000 $ 1510423993 $ 47455993 $ 1848846680 Licenses and Permits 88230000 75755065 (12474935) 77772299 Taxes 14652040100 14709972807 57932707 7556712852 Fines Forfeits Judgments and Settlements 4117800 8773932 4656132 10192871 Interest and Dividends Net 53744700 60790502 7045802 96755032 Transfers In - - - 3230584 Miscellaneous Receipts 7506100 12204044 4697944 9178523

Total Revenues 16268606700 16377920343 109313643 9602688841

EXPENDITURES CURRENT OPERATING Salaries 579678900 533903674 45775226 463518647 Other Personal Services 184418800 168853792 15565008 178434171 Other Operating Expenditures 97523500 84325982 13197518 72283850 Operation of Motor Vehicles 5500000 4847937 652063 2585300 Risk Management 16085600 16085600 21327300 GampAState University System - - - 30000000 State Attorney-Slots 23188500 - 23188500 -Tax Collection Equalization 72500 - 72500 -PMW Lab Services 236000000 236000000 - 236000000 PMW Compliance System 29647600 29647600 - 28524598 TrDMSHR SVCSSTW Contract 5828400 - 5828400 5785000 Cardroom Tax Distribution 85500000 67702156 17797844 55541702 Compulsive Gambling Prevention 141337500 125960114 15377386 88470124 OPERATING CAPITAL OUTLAY 4283200 3877015 406185 2830286 Acquisition of Motor Vehicles 7885000 7885000 - 2870000 Assessment for Fingerprinting 65988000 29746050 36241950 38680327 Service Charge to General Revenue 370000000 293760648 76239352 334561292 Refunds 120000000 6209831 113790169 502671 Transfer to FDLE Slots Investigation 321759200 310000000 11759200 291580000 Transfers to Other Funds 17917534500 12439618141 5477916359 4975167341 Transfers to General Revenue 5340000000 4350000000 990000000 846632576

Total Expenditures 25552231200 18692337940 6859893260 7675295185

Excess (Deficiency) of Revenues Over (9283624500) (2314417597) 6969206903 1927393656 (Under) Expenditures

FUND BALANCE JULY 1 2007 - 3316419529 3316419529 1392872779

FUND BALANCE JUNE 30 2008 $ (9283624500) $ 1002001932 $ 10285626432 $ 3320266435 (1) (1)

(2) (1) Does not include budget of $ 45000000 for category 190000 Investments Actual expenditures for category 190000 were

closed into the investment account (2) An adjustment of $3846906 was made to the beginning fund balance due to adjustments made by the Department

of Financial Services The financial statements and notes are for informational purposes only

34

C

AR

DR

OO

M P

AR

I-MU

TUE

L A

ND

SLO

T S

TATU

TE M

ATR

IX

STATUTE TOPIC GREYHOUND JAI ALAI THOROUGHBRED HARNESS QUARTER HORSE

FEES

Daily License Fees On Live

On-track Handle

$80 per race 5500951(1)(a) $40 per game 5500951(1)(a) $100 per race 5500951(1)(a) $100 per race 5500951(1)(a) $100 per race 5500951(1)(a)

Daily License Fees On

Simulcast Handle

$80 per race but not to exceed $500 per day 5500951(1)(a)

$40 per game but not to exceed $500 per day 5500951(1)(a)

$100 per race but not to exceed $500 per day 5500951(1)(a)

$100 per race but not to exceed $500 per day 5500951(1)(a)

$100 per race but not to exceed $500 per day 5500951(1)(a)

Cardroom Table Fees

Annual fee for each facility is $1000 for each table to be operated at the cardroom 849086(5)(d)

Annual fee for each facility is $1000 for each table to be operated at the cardroom 849086(5)(d)

Annual fee for each facility is $1000 for each table to be operated at the cardroom 849086(5)(d)

Annual fee for each facility is $1000 for each table to be operated at the cardroom 849086(5)(d)

Annual fee for each facility is $1000 for each table to be operated at the cardroom 849086(5)(d)

TAXES

Tax On Admissions

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a)

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a)

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a)

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a)

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a)

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c)

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c)

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c)

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c)

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c)

15 of admission charge or 10 cents whichever is greater for entrance to the cardroom This tax only applies if a separate admission fee is charged for entry into the cardroom facility If a single admission fee is charged allowing entry to both or either the pari-mutuel facility and the cardroom facility the tax is payable only once and shall be payable pursuant to Chapter 550 849086(13)(b)

15 of admission charge or 10 cents whichever is greater for entrance to the cardroom This tax only applies if a separate admission fee is charged for entry into the cardroom facility If a single admission fee is charged allowing entry to both or either the pari-mutuel facility and the cardroom facility the tax is payable only once and shall be payable pursuant to Chapter 550 849086(13)(b)

15 of admission charge or 10 cents whichever is greater for entrance to the cardroom This tax only applies if a separate admission fee is charged for entry into the cardroom facility If a single admission fee is charged allowing entry to both or either the pari-mutuel facility and the cardroom facility the tax is payable only once and shall be payable pursuant to Chapter 550 849086(13)(b)

15 of admission charge or 10 cents whichever is greater for entrance to the cardroom This tax only applies if a separate admission fee is charged for entry into the cardroom facility If a single admission fee is charged allowing entry to both or either the pari-mutuel facility and the cardroom facility the tax is payable only once and shall be payable pursuant to Chapter 550 849086(13)(b)

15 of admission charge or 10 cents whichever is greater for entrance to the cardroom This tax only applies if a separate admission fee is charged for entry into the cardroom facility If a single admission fee is charged allowing entry to both or either the pari-mutuel facility and the cardroom facility the tax is payable only once and shall be payable pursuant to Chapter 550 849086(13)(b)

Tax On Cardroom Gross Receipts

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts 849086(13)(a)

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts 849086(13)(a)

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts 849086(13)(a)

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts 849086(13)(a)

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts 849086(13)(a)

This matrix represents a summary of 2007 Statutes Please refer to the cite noted by statutory topic for specific language governing pari-mutuel wagering

35

STATUTE TOPIC GREYHOUND JAI ALAI THOROUGHBRED HARNESS QUARTER HORSE

Tax On Live On-track Handle

55 of handle except for charity perfomances which is 76 of handle 5500951(3)(b)1

Effective July 1 2000 a permitholder may not be taxed at a higher rate than 2 5500951(3)(d)

05 of handle 55009515(2)(a) 05 of handle 55009512(2)(a) 1 of handle 5500951(3)(a)

Tax On Simulcast Handle

Allows permitholders to receive greyhound races from out-of-state and are subject to taxation under 5500951 and 55009511 5503551(4)

Allows permitholders to receive jai alai games from out-of-state and are subject to taxation under 5500951 and 55009511 5503551(4)

Allows permitholders to receive horse races from out-of-state and are subject to taxation under 5500951 55009512 and 55009515 5503551(3) through 5503551(3)(c)

Allows permitholders to receive horse races from out-of-state and are subject to taxation under 5500951 55009512 and 55009515 5503551(3) through 5503551(3)(c)

Allows permitholders to receive horse races from out-of-state and are subject to taxation under 5500951 55009512 and 55009515 5503551(3) through 5503551(3)(c)

Tax On Intertrack and Intertrack

Simulcast Handle

55 of intertack and intertrack simulcast handle except for the intertrack handle from charity performances at a guest track within the market area of the host the tax is 76

71 of intertrack and intertrack simulcast handle 5500951(3)(b)2 and 5500951(3)(c)1

2 of intertrack handle 5500951(3)(c)1

33 of intertrack handle 5500951(3)(c)1

2 of intertrack handle 5500951(3)(c)1

5500951(3)(b)1 and 5500951(3)(c)1

05 of intertrack and intertrack simulcast handle if the guest is located outside market area of host and within market area of thoroughbred track conducting a live meet 5500951(3)(c)1

39 of intertrack and intertrack simuclast handle for permitholders located in an area of the state where there are only 3 greyhound permitholders located in 3 contiguous counties 5500951(3)(c)2

39 of intertrack and intertrack simulcast handle for greyhound permitholders located in the same market area as specified in 550615(6) or (9) 5500951(3)(c)2

05 of intertrack and intertrack simulcast handle if the guest is located outside market area of host and within market area of thoroughbred track conducting a live meet 5500951(3)(c)1

33 of intertrack and intertrack simulcast handle if permitholder restricted from operating live on a year-round basis and tax paid on intertrack handle exceeds that paid during 9293 State Fiscal Year 55009511(3)(a)

61 of intertrack and intertrack simulcast handle for jai alai permitholders located in the market area as specified in 550615(6) or (9) until the tax paid on intertrack handle in the current state fiscal year exceeds that paid during 9293 State Fiscal Year then tax on handle is 23 5500951(3)(c)2

24 of intertrack simulcast handle 5500951(3)(c)1 and 55009515(5)

05 of intertrack and intertrack simulcast handle if host and guest are thoroughbred permitholders or if the guest is located outside market area of host and within market area of thoroughbred track conducting a live meet 5500951(3)(c)1

05 of intertrack simulcast handle if guest track is a thoroughbred track located more than 35 miles from host track 55009515(5)

15 of intertrack simulcast handle 5500951(3)(c)1

05 of intertrack and intertrack simulcast handle if the guest is located outside market area of host and within market area of thoroughbred track conducting a live meet 5500951(3)(c)1

24 of intertrack simulcast handle 5500951(3)(c)1 and 55009515(5)

05 of intertrack and intertrack simulcast handle if the guest is located outside market area of host and within market area of thoroughbred track conducting a live meet 5500951(3)(c)1

OUTS (ESCHEATS)

Live On-track Handle

Paid to the State of Florida 5501645(2) Paid to the State of Florida 5501645(2) Retained by permitholder 5502633(3) Paid to Florida Standardbred Breedersrsquo and Ownersrsquo Association (FSBOA) 55026165(1) and 5502633(2)(a)

Paid to Florida Quarter Horse Breedersrsquo and Owners Association (FQHBOA) 55026165(1) and 5502633(2)(b)

Escheats from Arabian races are paid to Florida Arabian Horse Racing Promotion Fund 5502633(2)(c)

This matrix represents a summary of 2007 Statutes Please refer to the cite noted by statutory topic for specific language governing pari-mutuel wagering

36

STATUTE TOPIC GREYHOUND JAI ALAI THOROUGHBRED HARNESS QUARTER HORSE

TAX CREDITS amp EXEMPTIONS

(excluding charity performances

unless otherwise

Tax exemption of $360000 per state fiscal year or $500000 for 3 permitholders that held a full live schedule in 1995 and closest to another state authorizing greyhound racing

A permitholder that has incurred tax on handle and admissions that exceeds its operating earnings is entitiled to credit the excess amount of taxes against its next ensuing meets 55009511(1)(b)

Permitholders are allowed a credit of up to 1 of the paid taxes for the previous taxable year The credit if taken is applied against taxes on live handle due for a taxable year under this section and

noted) 55009514(1) is paid directly to the Jockeys Guild by the permitholders 55009515(6)

Tax credit each state fiscal year equal to daily license fee on live races in previous state fiscal year 5500951(1)(a)

Allows each permitholder that cannot utilize the full amount of the tax exemption or daily license fee tax credit to transfer the unused portion to a greyhound permitholder acting as a host track for intertrack wagering 5500951(1)(b)

Tax credit each state fiscal year in an amount equal to the amount remitted in escheated tickets in prior state fiscal year 5501647

Tax credit each state fiscal year equal to 25 of amount remitted in escheated tickets in prior state fiscal year Funds equal to the tax credit shall be paid by the permitholder to the National Association of Jai Alai Frontons 5501646

$30000 per performance exemption if live handle during the preceding state fiscal year was less than $15 million This exemption applies to charity performances 55009511(2)(a)1

A permitholder conducting fewer than 100 performances in any calendar year shall pay to the state the same aggregate amount of daily license fees on live games admissions tax and tax on live handle as that paid during the most recent prior calendar year in which at least 100 live performances were conducted 55009511(4)

CHARITY PERFORMANCES

Maximum of 5 days 5500351(1)

Permitholders are allowed to conduct 1 additional day to be designated as ldquoGreyhound Adopt-A-Pet Day Proceeds are paid to bona fide organizations that promote the adoption of greyhounds 5501648(2)

Maximum of 5 days 5500351(1)

Permitholders are allowed to conduct 2 additional performances known as ldquoRetired Jai Alai Playersrsquo Charity Dayrdquo for a fund to benefit retired jai alai players 5500351(8)

Maximum of 5 days 5500351(1)

One additional scholarship day to tracks located in Hillsborough County for the benefit of Pasco-Hernando Community College 5500351(6)(a) and 5500351(6)(b)

Maximum of 5 days 5500351(1) Maximum of 5 days 5500351(1)

Permitholders shall pay from any source including charity performances not less than 10 of tax credit from escheated tickets to a bona fide greyhound adoption program 5501647

This matrix represents a summary of 2007 Statutes Please refer to the cite noted by statutory topic for specific language governing pari-mutuel wagering

37

STATUTE TOPIC STATUTE REFERENCE SUMMARY

FEES

Slot License Fee 551106(1)(a) FS Annual fee for each slot machine facility is $3 million paid with the initial license application and annuall thereafter on the anniversary date of the issuance of the initial license

Compulsive or Addictive Gambling Prevention Program Fee 551118(3) FS Annual fee for each slot machine facility is $250000 paid at the same time the annual

license fee is due and annual thereafter

TAXES

Tax on Slot Revenue 551106(2)(a) and 551006(3) FS

50 of slot machine revenues which is the total of all cash and property received by the slot machine licensee from the operation of slot machines less the amount of cash cash equivalents credits and prized paid to winners of slot machine gaming shall be remitted by 3 pm Wednesday for the preceeding week ending Sunday

FINES

Failure to Pay Slot Tax Fine 551106(4) FS Up to $10000 for each day tax payment is not remitted timely

Civil Fine 551107(11) FS The division may impose a civil fine of up to $5000 fpr each violation of this chapter or the rules of the division

False Statement Fine 551109(1) FS

Up to a $10000 fine or civil penalty for any person who knowingly makes or causes to be made or aids assists or procures another to make a false statement in any report disclosure application or any document required under Chapter 551 or any rule adopted under Chapter 551

Unauthorized Possession of Slot Machines Fine 551109(2) FS

Up to a $10000 administrative fine or civil penalty for any person who possesses a slot machine without the license required by Chapter 551 or who possesses a slot machine at any location other than at the slot machines licensees facility

PENALTIES

Slot Machine Licensee Civil Penalities 551117 FS Up to a $100000 civil penalty for each count or separate offense against the slot machine

licensee for violation of Chapter 551 or any rule adopted by the division

This matrix represents a summary of 2008 Statutes Please refer to the cite noted by statutory topic for specific language governing pari-mutuel wagering

38

  • Table of Contents 2007-2008pdf
  • Overview 2007-2008pdf
  • Division Overview 2007-2008 (2-4-09)pdf
    • THE DIVISION OF PARI-MUTUEL WAGERING
    • OFFICE OF AUDITING
    • OFFICE OF OPERATIONS
    • OFFICE OF REVENUE AND FINANCIAL ANALYSIS
      • Events Shaping 2007-2008pdf
        • Events Shaping the 20072008 RacingGaming Season in Florida
          • Fiscal Years Comparative Data 2007-2008pdf
            • Total Paid
            • Total
            • Pari-Mutuel
            • Handle
            • State Revenue
            • as a Percent
            • of Handle
              • PMW Graphs 2007-2008pdf
              • PMW Handle Statistics 20072008pdf
              • Guest Handle by Host 2007-2008pdf
              • Charity-scholarship 2007-2008pdf
                • RACING SCHOLARSHIP TRUST FUND
                • ABANDONED WINNING TICKETS
                  • Cardroom Statistics 2007-2008pdf
                    • Sheet1
                      • Cardroom Revenue 20072008pdf
                      • Slot Comparative Data 2007-2008 (12-15-08)pdf
                      • Slot Revenue Per Machine 0708pdf
                        • TOTAL LINE (3)
                          • Facilities Map with 21 cardrooms (As of 11-18-08)pdf
                          • Permitholder Contact amp Operating In 77th annual rpt (as of 12-24-08)pdf
                          • Promotional Programs for FL Horses 20072008docpdf
                          • Drug Positives Data 2007-2008pdf
                            • Sheet1
                              • State Revenue Summary 0708pdf
                                • 20062007
                                  • Financial Statements (Page 1) 20072008pdf
                                  • Financial Statements (Page 2) 20072008pdf
                                  • PMW Statute Matrix 2007-2008pdf
                                  • Slot Statute Matrix 2007-2008pdf
                                    • Sheet1
                                      • Events Shaping 2007-2008pdf
                                        • Events Shaping the 20072008 RacingGaming Season in Florida
                                          • Events Shaping 2007-2008pdf
                                            • Events Shaping the 20072008 RacingGaming Season in Florida
                                              • Division Overview 2007-2008 (2-23-09)pdf
                                                • THE DIVISION OF PARI-MUTUEL WAGERING
                                                • OFFICE OF AUDITING
                                                • OFFICE OF OPERATIONS
                                                • OFFICE OF REVENUE AND FINANCIAL ANALYSIS
Page 43: Florida Departmentof Busines Division of Pari-Mutuel ......jai alai games, and cardroom poker games. Additionally, slot machine gaming at pari-mutuel facilities is ... is intended

C

AR

DR

OO

M P

AR

I-MU

TUE

L A

ND

SLO

T S

TATU

TE M

ATR

IX

STATUTE TOPIC GREYHOUND JAI ALAI THOROUGHBRED HARNESS QUARTER HORSE

FEES

Daily License Fees On Live

On-track Handle

$80 per race 5500951(1)(a) $40 per game 5500951(1)(a) $100 per race 5500951(1)(a) $100 per race 5500951(1)(a) $100 per race 5500951(1)(a)

Daily License Fees On

Simulcast Handle

$80 per race but not to exceed $500 per day 5500951(1)(a)

$40 per game but not to exceed $500 per day 5500951(1)(a)

$100 per race but not to exceed $500 per day 5500951(1)(a)

$100 per race but not to exceed $500 per day 5500951(1)(a)

$100 per race but not to exceed $500 per day 5500951(1)(a)

Cardroom Table Fees

Annual fee for each facility is $1000 for each table to be operated at the cardroom 849086(5)(d)

Annual fee for each facility is $1000 for each table to be operated at the cardroom 849086(5)(d)

Annual fee for each facility is $1000 for each table to be operated at the cardroom 849086(5)(d)

Annual fee for each facility is $1000 for each table to be operated at the cardroom 849086(5)(d)

Annual fee for each facility is $1000 for each table to be operated at the cardroom 849086(5)(d)

TAXES

Tax On Admissions

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a)

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a)

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a)

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a)

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a)

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c)

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c)

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c)

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c)

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c)

15 of admission charge or 10 cents whichever is greater for entrance to the cardroom This tax only applies if a separate admission fee is charged for entry into the cardroom facility If a single admission fee is charged allowing entry to both or either the pari-mutuel facility and the cardroom facility the tax is payable only once and shall be payable pursuant to Chapter 550 849086(13)(b)

15 of admission charge or 10 cents whichever is greater for entrance to the cardroom This tax only applies if a separate admission fee is charged for entry into the cardroom facility If a single admission fee is charged allowing entry to both or either the pari-mutuel facility and the cardroom facility the tax is payable only once and shall be payable pursuant to Chapter 550 849086(13)(b)

15 of admission charge or 10 cents whichever is greater for entrance to the cardroom This tax only applies if a separate admission fee is charged for entry into the cardroom facility If a single admission fee is charged allowing entry to both or either the pari-mutuel facility and the cardroom facility the tax is payable only once and shall be payable pursuant to Chapter 550 849086(13)(b)

15 of admission charge or 10 cents whichever is greater for entrance to the cardroom This tax only applies if a separate admission fee is charged for entry into the cardroom facility If a single admission fee is charged allowing entry to both or either the pari-mutuel facility and the cardroom facility the tax is payable only once and shall be payable pursuant to Chapter 550 849086(13)(b)

15 of admission charge or 10 cents whichever is greater for entrance to the cardroom This tax only applies if a separate admission fee is charged for entry into the cardroom facility If a single admission fee is charged allowing entry to both or either the pari-mutuel facility and the cardroom facility the tax is payable only once and shall be payable pursuant to Chapter 550 849086(13)(b)

Tax On Cardroom Gross Receipts

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts 849086(13)(a)

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts 849086(13)(a)

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts 849086(13)(a)

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts 849086(13)(a)

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts 849086(13)(a)

This matrix represents a summary of 2007 Statutes Please refer to the cite noted by statutory topic for specific language governing pari-mutuel wagering

35

STATUTE TOPIC GREYHOUND JAI ALAI THOROUGHBRED HARNESS QUARTER HORSE

Tax On Live On-track Handle

55 of handle except for charity perfomances which is 76 of handle 5500951(3)(b)1

Effective July 1 2000 a permitholder may not be taxed at a higher rate than 2 5500951(3)(d)

05 of handle 55009515(2)(a) 05 of handle 55009512(2)(a) 1 of handle 5500951(3)(a)

Tax On Simulcast Handle

Allows permitholders to receive greyhound races from out-of-state and are subject to taxation under 5500951 and 55009511 5503551(4)

Allows permitholders to receive jai alai games from out-of-state and are subject to taxation under 5500951 and 55009511 5503551(4)

Allows permitholders to receive horse races from out-of-state and are subject to taxation under 5500951 55009512 and 55009515 5503551(3) through 5503551(3)(c)

Allows permitholders to receive horse races from out-of-state and are subject to taxation under 5500951 55009512 and 55009515 5503551(3) through 5503551(3)(c)

Allows permitholders to receive horse races from out-of-state and are subject to taxation under 5500951 55009512 and 55009515 5503551(3) through 5503551(3)(c)

Tax On Intertrack and Intertrack

Simulcast Handle

55 of intertack and intertrack simulcast handle except for the intertrack handle from charity performances at a guest track within the market area of the host the tax is 76

71 of intertrack and intertrack simulcast handle 5500951(3)(b)2 and 5500951(3)(c)1

2 of intertrack handle 5500951(3)(c)1

33 of intertrack handle 5500951(3)(c)1

2 of intertrack handle 5500951(3)(c)1

5500951(3)(b)1 and 5500951(3)(c)1

05 of intertrack and intertrack simulcast handle if the guest is located outside market area of host and within market area of thoroughbred track conducting a live meet 5500951(3)(c)1

39 of intertrack and intertrack simuclast handle for permitholders located in an area of the state where there are only 3 greyhound permitholders located in 3 contiguous counties 5500951(3)(c)2

39 of intertrack and intertrack simulcast handle for greyhound permitholders located in the same market area as specified in 550615(6) or (9) 5500951(3)(c)2

05 of intertrack and intertrack simulcast handle if the guest is located outside market area of host and within market area of thoroughbred track conducting a live meet 5500951(3)(c)1

33 of intertrack and intertrack simulcast handle if permitholder restricted from operating live on a year-round basis and tax paid on intertrack handle exceeds that paid during 9293 State Fiscal Year 55009511(3)(a)

61 of intertrack and intertrack simulcast handle for jai alai permitholders located in the market area as specified in 550615(6) or (9) until the tax paid on intertrack handle in the current state fiscal year exceeds that paid during 9293 State Fiscal Year then tax on handle is 23 5500951(3)(c)2

24 of intertrack simulcast handle 5500951(3)(c)1 and 55009515(5)

05 of intertrack and intertrack simulcast handle if host and guest are thoroughbred permitholders or if the guest is located outside market area of host and within market area of thoroughbred track conducting a live meet 5500951(3)(c)1

05 of intertrack simulcast handle if guest track is a thoroughbred track located more than 35 miles from host track 55009515(5)

15 of intertrack simulcast handle 5500951(3)(c)1

05 of intertrack and intertrack simulcast handle if the guest is located outside market area of host and within market area of thoroughbred track conducting a live meet 5500951(3)(c)1

24 of intertrack simulcast handle 5500951(3)(c)1 and 55009515(5)

05 of intertrack and intertrack simulcast handle if the guest is located outside market area of host and within market area of thoroughbred track conducting a live meet 5500951(3)(c)1

OUTS (ESCHEATS)

Live On-track Handle

Paid to the State of Florida 5501645(2) Paid to the State of Florida 5501645(2) Retained by permitholder 5502633(3) Paid to Florida Standardbred Breedersrsquo and Ownersrsquo Association (FSBOA) 55026165(1) and 5502633(2)(a)

Paid to Florida Quarter Horse Breedersrsquo and Owners Association (FQHBOA) 55026165(1) and 5502633(2)(b)

Escheats from Arabian races are paid to Florida Arabian Horse Racing Promotion Fund 5502633(2)(c)

This matrix represents a summary of 2007 Statutes Please refer to the cite noted by statutory topic for specific language governing pari-mutuel wagering

36

STATUTE TOPIC GREYHOUND JAI ALAI THOROUGHBRED HARNESS QUARTER HORSE

TAX CREDITS amp EXEMPTIONS

(excluding charity performances

unless otherwise

Tax exemption of $360000 per state fiscal year or $500000 for 3 permitholders that held a full live schedule in 1995 and closest to another state authorizing greyhound racing

A permitholder that has incurred tax on handle and admissions that exceeds its operating earnings is entitiled to credit the excess amount of taxes against its next ensuing meets 55009511(1)(b)

Permitholders are allowed a credit of up to 1 of the paid taxes for the previous taxable year The credit if taken is applied against taxes on live handle due for a taxable year under this section and

noted) 55009514(1) is paid directly to the Jockeys Guild by the permitholders 55009515(6)

Tax credit each state fiscal year equal to daily license fee on live races in previous state fiscal year 5500951(1)(a)

Allows each permitholder that cannot utilize the full amount of the tax exemption or daily license fee tax credit to transfer the unused portion to a greyhound permitholder acting as a host track for intertrack wagering 5500951(1)(b)

Tax credit each state fiscal year in an amount equal to the amount remitted in escheated tickets in prior state fiscal year 5501647

Tax credit each state fiscal year equal to 25 of amount remitted in escheated tickets in prior state fiscal year Funds equal to the tax credit shall be paid by the permitholder to the National Association of Jai Alai Frontons 5501646

$30000 per performance exemption if live handle during the preceding state fiscal year was less than $15 million This exemption applies to charity performances 55009511(2)(a)1

A permitholder conducting fewer than 100 performances in any calendar year shall pay to the state the same aggregate amount of daily license fees on live games admissions tax and tax on live handle as that paid during the most recent prior calendar year in which at least 100 live performances were conducted 55009511(4)

CHARITY PERFORMANCES

Maximum of 5 days 5500351(1)

Permitholders are allowed to conduct 1 additional day to be designated as ldquoGreyhound Adopt-A-Pet Day Proceeds are paid to bona fide organizations that promote the adoption of greyhounds 5501648(2)

Maximum of 5 days 5500351(1)

Permitholders are allowed to conduct 2 additional performances known as ldquoRetired Jai Alai Playersrsquo Charity Dayrdquo for a fund to benefit retired jai alai players 5500351(8)

Maximum of 5 days 5500351(1)

One additional scholarship day to tracks located in Hillsborough County for the benefit of Pasco-Hernando Community College 5500351(6)(a) and 5500351(6)(b)

Maximum of 5 days 5500351(1) Maximum of 5 days 5500351(1)

Permitholders shall pay from any source including charity performances not less than 10 of tax credit from escheated tickets to a bona fide greyhound adoption program 5501647

This matrix represents a summary of 2007 Statutes Please refer to the cite noted by statutory topic for specific language governing pari-mutuel wagering

37

STATUTE TOPIC STATUTE REFERENCE SUMMARY

FEES

Slot License Fee 551106(1)(a) FS Annual fee for each slot machine facility is $3 million paid with the initial license application and annuall thereafter on the anniversary date of the issuance of the initial license

Compulsive or Addictive Gambling Prevention Program Fee 551118(3) FS Annual fee for each slot machine facility is $250000 paid at the same time the annual

license fee is due and annual thereafter

TAXES

Tax on Slot Revenue 551106(2)(a) and 551006(3) FS

50 of slot machine revenues which is the total of all cash and property received by the slot machine licensee from the operation of slot machines less the amount of cash cash equivalents credits and prized paid to winners of slot machine gaming shall be remitted by 3 pm Wednesday for the preceeding week ending Sunday

FINES

Failure to Pay Slot Tax Fine 551106(4) FS Up to $10000 for each day tax payment is not remitted timely

Civil Fine 551107(11) FS The division may impose a civil fine of up to $5000 fpr each violation of this chapter or the rules of the division

False Statement Fine 551109(1) FS

Up to a $10000 fine or civil penalty for any person who knowingly makes or causes to be made or aids assists or procures another to make a false statement in any report disclosure application or any document required under Chapter 551 or any rule adopted under Chapter 551

Unauthorized Possession of Slot Machines Fine 551109(2) FS

Up to a $10000 administrative fine or civil penalty for any person who possesses a slot machine without the license required by Chapter 551 or who possesses a slot machine at any location other than at the slot machines licensees facility

PENALTIES

Slot Machine Licensee Civil Penalities 551117 FS Up to a $100000 civil penalty for each count or separate offense against the slot machine

licensee for violation of Chapter 551 or any rule adopted by the division

This matrix represents a summary of 2008 Statutes Please refer to the cite noted by statutory topic for specific language governing pari-mutuel wagering

38

  • Table of Contents 2007-2008pdf
  • Overview 2007-2008pdf
  • Division Overview 2007-2008 (2-4-09)pdf
    • THE DIVISION OF PARI-MUTUEL WAGERING
    • OFFICE OF AUDITING
    • OFFICE OF OPERATIONS
    • OFFICE OF REVENUE AND FINANCIAL ANALYSIS
      • Events Shaping 2007-2008pdf
        • Events Shaping the 20072008 RacingGaming Season in Florida
          • Fiscal Years Comparative Data 2007-2008pdf
            • Total Paid
            • Total
            • Pari-Mutuel
            • Handle
            • State Revenue
            • as a Percent
            • of Handle
              • PMW Graphs 2007-2008pdf
              • PMW Handle Statistics 20072008pdf
              • Guest Handle by Host 2007-2008pdf
              • Charity-scholarship 2007-2008pdf
                • RACING SCHOLARSHIP TRUST FUND
                • ABANDONED WINNING TICKETS
                  • Cardroom Statistics 2007-2008pdf
                    • Sheet1
                      • Cardroom Revenue 20072008pdf
                      • Slot Comparative Data 2007-2008 (12-15-08)pdf
                      • Slot Revenue Per Machine 0708pdf
                        • TOTAL LINE (3)
                          • Facilities Map with 21 cardrooms (As of 11-18-08)pdf
                          • Permitholder Contact amp Operating In 77th annual rpt (as of 12-24-08)pdf
                          • Promotional Programs for FL Horses 20072008docpdf
                          • Drug Positives Data 2007-2008pdf
                            • Sheet1
                              • State Revenue Summary 0708pdf
                                • 20062007
                                  • Financial Statements (Page 1) 20072008pdf
                                  • Financial Statements (Page 2) 20072008pdf
                                  • PMW Statute Matrix 2007-2008pdf
                                  • Slot Statute Matrix 2007-2008pdf
                                    • Sheet1
                                      • Events Shaping 2007-2008pdf
                                        • Events Shaping the 20072008 RacingGaming Season in Florida
                                          • Events Shaping 2007-2008pdf
                                            • Events Shaping the 20072008 RacingGaming Season in Florida
                                              • Division Overview 2007-2008 (2-23-09)pdf
                                                • THE DIVISION OF PARI-MUTUEL WAGERING
                                                • OFFICE OF AUDITING
                                                • OFFICE OF OPERATIONS
                                                • OFFICE OF REVENUE AND FINANCIAL ANALYSIS
Page 44: Florida Departmentof Busines Division of Pari-Mutuel ......jai alai games, and cardroom poker games. Additionally, slot machine gaming at pari-mutuel facilities is ... is intended

STATUTE TOPIC GREYHOUND JAI ALAI THOROUGHBRED HARNESS QUARTER HORSE

FEES

Daily License Fees On Live

On-track Handle

$80 per race 5500951(1)(a) $40 per game 5500951(1)(a) $100 per race 5500951(1)(a) $100 per race 5500951(1)(a) $100 per race 5500951(1)(a)

Daily License Fees On

Simulcast Handle

$80 per race but not to exceed $500 per day 5500951(1)(a)

$40 per game but not to exceed $500 per day 5500951(1)(a)

$100 per race but not to exceed $500 per day 5500951(1)(a)

$100 per race but not to exceed $500 per day 5500951(1)(a)

$100 per race but not to exceed $500 per day 5500951(1)(a)

Cardroom Table Fees

Annual fee for each facility is $1000 for each table to be operated at the cardroom 849086(5)(d)

Annual fee for each facility is $1000 for each table to be operated at the cardroom 849086(5)(d)

Annual fee for each facility is $1000 for each table to be operated at the cardroom 849086(5)(d)

Annual fee for each facility is $1000 for each table to be operated at the cardroom 849086(5)(d)

Annual fee for each facility is $1000 for each table to be operated at the cardroom 849086(5)(d)

TAXES

Tax On Admissions

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a)

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a)

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a)

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a)

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a)

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c)

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c)

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c)

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c)

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c)

15 of admission charge or 10 cents whichever is greater for entrance to the cardroom This tax only applies if a separate admission fee is charged for entry into the cardroom facility If a single admission fee is charged allowing entry to both or either the pari-mutuel facility and the cardroom facility the tax is payable only once and shall be payable pursuant to Chapter 550 849086(13)(b)

15 of admission charge or 10 cents whichever is greater for entrance to the cardroom This tax only applies if a separate admission fee is charged for entry into the cardroom facility If a single admission fee is charged allowing entry to both or either the pari-mutuel facility and the cardroom facility the tax is payable only once and shall be payable pursuant to Chapter 550 849086(13)(b)

15 of admission charge or 10 cents whichever is greater for entrance to the cardroom This tax only applies if a separate admission fee is charged for entry into the cardroom facility If a single admission fee is charged allowing entry to both or either the pari-mutuel facility and the cardroom facility the tax is payable only once and shall be payable pursuant to Chapter 550 849086(13)(b)

15 of admission charge or 10 cents whichever is greater for entrance to the cardroom This tax only applies if a separate admission fee is charged for entry into the cardroom facility If a single admission fee is charged allowing entry to both or either the pari-mutuel facility and the cardroom facility the tax is payable only once and shall be payable pursuant to Chapter 550 849086(13)(b)

15 of admission charge or 10 cents whichever is greater for entrance to the cardroom This tax only applies if a separate admission fee is charged for entry into the cardroom facility If a single admission fee is charged allowing entry to both or either the pari-mutuel facility and the cardroom facility the tax is payable only once and shall be payable pursuant to Chapter 550 849086(13)(b)

Tax On Cardroom Gross Receipts

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts 849086(13)(a)

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts 849086(13)(a)

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts 849086(13)(a)

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts 849086(13)(a)

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts 849086(13)(a)

This matrix represents a summary of 2007 Statutes Please refer to the cite noted by statutory topic for specific language governing pari-mutuel wagering

35

STATUTE TOPIC GREYHOUND JAI ALAI THOROUGHBRED HARNESS QUARTER HORSE

Tax On Live On-track Handle

55 of handle except for charity perfomances which is 76 of handle 5500951(3)(b)1

Effective July 1 2000 a permitholder may not be taxed at a higher rate than 2 5500951(3)(d)

05 of handle 55009515(2)(a) 05 of handle 55009512(2)(a) 1 of handle 5500951(3)(a)

Tax On Simulcast Handle

Allows permitholders to receive greyhound races from out-of-state and are subject to taxation under 5500951 and 55009511 5503551(4)

Allows permitholders to receive jai alai games from out-of-state and are subject to taxation under 5500951 and 55009511 5503551(4)

Allows permitholders to receive horse races from out-of-state and are subject to taxation under 5500951 55009512 and 55009515 5503551(3) through 5503551(3)(c)

Allows permitholders to receive horse races from out-of-state and are subject to taxation under 5500951 55009512 and 55009515 5503551(3) through 5503551(3)(c)

Allows permitholders to receive horse races from out-of-state and are subject to taxation under 5500951 55009512 and 55009515 5503551(3) through 5503551(3)(c)

Tax On Intertrack and Intertrack

Simulcast Handle

55 of intertack and intertrack simulcast handle except for the intertrack handle from charity performances at a guest track within the market area of the host the tax is 76

71 of intertrack and intertrack simulcast handle 5500951(3)(b)2 and 5500951(3)(c)1

2 of intertrack handle 5500951(3)(c)1

33 of intertrack handle 5500951(3)(c)1

2 of intertrack handle 5500951(3)(c)1

5500951(3)(b)1 and 5500951(3)(c)1

05 of intertrack and intertrack simulcast handle if the guest is located outside market area of host and within market area of thoroughbred track conducting a live meet 5500951(3)(c)1

39 of intertrack and intertrack simuclast handle for permitholders located in an area of the state where there are only 3 greyhound permitholders located in 3 contiguous counties 5500951(3)(c)2

39 of intertrack and intertrack simulcast handle for greyhound permitholders located in the same market area as specified in 550615(6) or (9) 5500951(3)(c)2

05 of intertrack and intertrack simulcast handle if the guest is located outside market area of host and within market area of thoroughbred track conducting a live meet 5500951(3)(c)1

33 of intertrack and intertrack simulcast handle if permitholder restricted from operating live on a year-round basis and tax paid on intertrack handle exceeds that paid during 9293 State Fiscal Year 55009511(3)(a)

61 of intertrack and intertrack simulcast handle for jai alai permitholders located in the market area as specified in 550615(6) or (9) until the tax paid on intertrack handle in the current state fiscal year exceeds that paid during 9293 State Fiscal Year then tax on handle is 23 5500951(3)(c)2

24 of intertrack simulcast handle 5500951(3)(c)1 and 55009515(5)

05 of intertrack and intertrack simulcast handle if host and guest are thoroughbred permitholders or if the guest is located outside market area of host and within market area of thoroughbred track conducting a live meet 5500951(3)(c)1

05 of intertrack simulcast handle if guest track is a thoroughbred track located more than 35 miles from host track 55009515(5)

15 of intertrack simulcast handle 5500951(3)(c)1

05 of intertrack and intertrack simulcast handle if the guest is located outside market area of host and within market area of thoroughbred track conducting a live meet 5500951(3)(c)1

24 of intertrack simulcast handle 5500951(3)(c)1 and 55009515(5)

05 of intertrack and intertrack simulcast handle if the guest is located outside market area of host and within market area of thoroughbred track conducting a live meet 5500951(3)(c)1

OUTS (ESCHEATS)

Live On-track Handle

Paid to the State of Florida 5501645(2) Paid to the State of Florida 5501645(2) Retained by permitholder 5502633(3) Paid to Florida Standardbred Breedersrsquo and Ownersrsquo Association (FSBOA) 55026165(1) and 5502633(2)(a)

Paid to Florida Quarter Horse Breedersrsquo and Owners Association (FQHBOA) 55026165(1) and 5502633(2)(b)

Escheats from Arabian races are paid to Florida Arabian Horse Racing Promotion Fund 5502633(2)(c)

This matrix represents a summary of 2007 Statutes Please refer to the cite noted by statutory topic for specific language governing pari-mutuel wagering

36

STATUTE TOPIC GREYHOUND JAI ALAI THOROUGHBRED HARNESS QUARTER HORSE

TAX CREDITS amp EXEMPTIONS

(excluding charity performances

unless otherwise

Tax exemption of $360000 per state fiscal year or $500000 for 3 permitholders that held a full live schedule in 1995 and closest to another state authorizing greyhound racing

A permitholder that has incurred tax on handle and admissions that exceeds its operating earnings is entitiled to credit the excess amount of taxes against its next ensuing meets 55009511(1)(b)

Permitholders are allowed a credit of up to 1 of the paid taxes for the previous taxable year The credit if taken is applied against taxes on live handle due for a taxable year under this section and

noted) 55009514(1) is paid directly to the Jockeys Guild by the permitholders 55009515(6)

Tax credit each state fiscal year equal to daily license fee on live races in previous state fiscal year 5500951(1)(a)

Allows each permitholder that cannot utilize the full amount of the tax exemption or daily license fee tax credit to transfer the unused portion to a greyhound permitholder acting as a host track for intertrack wagering 5500951(1)(b)

Tax credit each state fiscal year in an amount equal to the amount remitted in escheated tickets in prior state fiscal year 5501647

Tax credit each state fiscal year equal to 25 of amount remitted in escheated tickets in prior state fiscal year Funds equal to the tax credit shall be paid by the permitholder to the National Association of Jai Alai Frontons 5501646

$30000 per performance exemption if live handle during the preceding state fiscal year was less than $15 million This exemption applies to charity performances 55009511(2)(a)1

A permitholder conducting fewer than 100 performances in any calendar year shall pay to the state the same aggregate amount of daily license fees on live games admissions tax and tax on live handle as that paid during the most recent prior calendar year in which at least 100 live performances were conducted 55009511(4)

CHARITY PERFORMANCES

Maximum of 5 days 5500351(1)

Permitholders are allowed to conduct 1 additional day to be designated as ldquoGreyhound Adopt-A-Pet Day Proceeds are paid to bona fide organizations that promote the adoption of greyhounds 5501648(2)

Maximum of 5 days 5500351(1)

Permitholders are allowed to conduct 2 additional performances known as ldquoRetired Jai Alai Playersrsquo Charity Dayrdquo for a fund to benefit retired jai alai players 5500351(8)

Maximum of 5 days 5500351(1)

One additional scholarship day to tracks located in Hillsborough County for the benefit of Pasco-Hernando Community College 5500351(6)(a) and 5500351(6)(b)

Maximum of 5 days 5500351(1) Maximum of 5 days 5500351(1)

Permitholders shall pay from any source including charity performances not less than 10 of tax credit from escheated tickets to a bona fide greyhound adoption program 5501647

This matrix represents a summary of 2007 Statutes Please refer to the cite noted by statutory topic for specific language governing pari-mutuel wagering

37

STATUTE TOPIC STATUTE REFERENCE SUMMARY

FEES

Slot License Fee 551106(1)(a) FS Annual fee for each slot machine facility is $3 million paid with the initial license application and annuall thereafter on the anniversary date of the issuance of the initial license

Compulsive or Addictive Gambling Prevention Program Fee 551118(3) FS Annual fee for each slot machine facility is $250000 paid at the same time the annual

license fee is due and annual thereafter

TAXES

Tax on Slot Revenue 551106(2)(a) and 551006(3) FS

50 of slot machine revenues which is the total of all cash and property received by the slot machine licensee from the operation of slot machines less the amount of cash cash equivalents credits and prized paid to winners of slot machine gaming shall be remitted by 3 pm Wednesday for the preceeding week ending Sunday

FINES

Failure to Pay Slot Tax Fine 551106(4) FS Up to $10000 for each day tax payment is not remitted timely

Civil Fine 551107(11) FS The division may impose a civil fine of up to $5000 fpr each violation of this chapter or the rules of the division

False Statement Fine 551109(1) FS

Up to a $10000 fine or civil penalty for any person who knowingly makes or causes to be made or aids assists or procures another to make a false statement in any report disclosure application or any document required under Chapter 551 or any rule adopted under Chapter 551

Unauthorized Possession of Slot Machines Fine 551109(2) FS

Up to a $10000 administrative fine or civil penalty for any person who possesses a slot machine without the license required by Chapter 551 or who possesses a slot machine at any location other than at the slot machines licensees facility

PENALTIES

Slot Machine Licensee Civil Penalities 551117 FS Up to a $100000 civil penalty for each count or separate offense against the slot machine

licensee for violation of Chapter 551 or any rule adopted by the division

This matrix represents a summary of 2008 Statutes Please refer to the cite noted by statutory topic for specific language governing pari-mutuel wagering

38

  • Table of Contents 2007-2008pdf
  • Overview 2007-2008pdf
  • Division Overview 2007-2008 (2-4-09)pdf
    • THE DIVISION OF PARI-MUTUEL WAGERING
    • OFFICE OF AUDITING
    • OFFICE OF OPERATIONS
    • OFFICE OF REVENUE AND FINANCIAL ANALYSIS
      • Events Shaping 2007-2008pdf
        • Events Shaping the 20072008 RacingGaming Season in Florida
          • Fiscal Years Comparative Data 2007-2008pdf
            • Total Paid
            • Total
            • Pari-Mutuel
            • Handle
            • State Revenue
            • as a Percent
            • of Handle
              • PMW Graphs 2007-2008pdf
              • PMW Handle Statistics 20072008pdf
              • Guest Handle by Host 2007-2008pdf
              • Charity-scholarship 2007-2008pdf
                • RACING SCHOLARSHIP TRUST FUND
                • ABANDONED WINNING TICKETS
                  • Cardroom Statistics 2007-2008pdf
                    • Sheet1
                      • Cardroom Revenue 20072008pdf
                      • Slot Comparative Data 2007-2008 (12-15-08)pdf
                      • Slot Revenue Per Machine 0708pdf
                        • TOTAL LINE (3)
                          • Facilities Map with 21 cardrooms (As of 11-18-08)pdf
                          • Permitholder Contact amp Operating In 77th annual rpt (as of 12-24-08)pdf
                          • Promotional Programs for FL Horses 20072008docpdf
                          • Drug Positives Data 2007-2008pdf
                            • Sheet1
                              • State Revenue Summary 0708pdf
                                • 20062007
                                  • Financial Statements (Page 1) 20072008pdf
                                  • Financial Statements (Page 2) 20072008pdf
                                  • PMW Statute Matrix 2007-2008pdf
                                  • Slot Statute Matrix 2007-2008pdf
                                    • Sheet1
                                      • Events Shaping 2007-2008pdf
                                        • Events Shaping the 20072008 RacingGaming Season in Florida
                                          • Events Shaping 2007-2008pdf
                                            • Events Shaping the 20072008 RacingGaming Season in Florida
                                              • Division Overview 2007-2008 (2-23-09)pdf
                                                • THE DIVISION OF PARI-MUTUEL WAGERING
                                                • OFFICE OF AUDITING
                                                • OFFICE OF OPERATIONS
                                                • OFFICE OF REVENUE AND FINANCIAL ANALYSIS
Page 45: Florida Departmentof Busines Division of Pari-Mutuel ......jai alai games, and cardroom poker games. Additionally, slot machine gaming at pari-mutuel facilities is ... is intended

STATUTE TOPIC GREYHOUND JAI ALAI THOROUGHBRED HARNESS QUARTER HORSE

Tax On Live On-track Handle

55 of handle except for charity perfomances which is 76 of handle 5500951(3)(b)1

Effective July 1 2000 a permitholder may not be taxed at a higher rate than 2 5500951(3)(d)

05 of handle 55009515(2)(a) 05 of handle 55009512(2)(a) 1 of handle 5500951(3)(a)

Tax On Simulcast Handle

Allows permitholders to receive greyhound races from out-of-state and are subject to taxation under 5500951 and 55009511 5503551(4)

Allows permitholders to receive jai alai games from out-of-state and are subject to taxation under 5500951 and 55009511 5503551(4)

Allows permitholders to receive horse races from out-of-state and are subject to taxation under 5500951 55009512 and 55009515 5503551(3) through 5503551(3)(c)

Allows permitholders to receive horse races from out-of-state and are subject to taxation under 5500951 55009512 and 55009515 5503551(3) through 5503551(3)(c)

Allows permitholders to receive horse races from out-of-state and are subject to taxation under 5500951 55009512 and 55009515 5503551(3) through 5503551(3)(c)

Tax On Intertrack and Intertrack

Simulcast Handle

55 of intertack and intertrack simulcast handle except for the intertrack handle from charity performances at a guest track within the market area of the host the tax is 76

71 of intertrack and intertrack simulcast handle 5500951(3)(b)2 and 5500951(3)(c)1

2 of intertrack handle 5500951(3)(c)1

33 of intertrack handle 5500951(3)(c)1

2 of intertrack handle 5500951(3)(c)1

5500951(3)(b)1 and 5500951(3)(c)1

05 of intertrack and intertrack simulcast handle if the guest is located outside market area of host and within market area of thoroughbred track conducting a live meet 5500951(3)(c)1

39 of intertrack and intertrack simuclast handle for permitholders located in an area of the state where there are only 3 greyhound permitholders located in 3 contiguous counties 5500951(3)(c)2

39 of intertrack and intertrack simulcast handle for greyhound permitholders located in the same market area as specified in 550615(6) or (9) 5500951(3)(c)2

05 of intertrack and intertrack simulcast handle if the guest is located outside market area of host and within market area of thoroughbred track conducting a live meet 5500951(3)(c)1

33 of intertrack and intertrack simulcast handle if permitholder restricted from operating live on a year-round basis and tax paid on intertrack handle exceeds that paid during 9293 State Fiscal Year 55009511(3)(a)

61 of intertrack and intertrack simulcast handle for jai alai permitholders located in the market area as specified in 550615(6) or (9) until the tax paid on intertrack handle in the current state fiscal year exceeds that paid during 9293 State Fiscal Year then tax on handle is 23 5500951(3)(c)2

24 of intertrack simulcast handle 5500951(3)(c)1 and 55009515(5)

05 of intertrack and intertrack simulcast handle if host and guest are thoroughbred permitholders or if the guest is located outside market area of host and within market area of thoroughbred track conducting a live meet 5500951(3)(c)1

05 of intertrack simulcast handle if guest track is a thoroughbred track located more than 35 miles from host track 55009515(5)

15 of intertrack simulcast handle 5500951(3)(c)1

05 of intertrack and intertrack simulcast handle if the guest is located outside market area of host and within market area of thoroughbred track conducting a live meet 5500951(3)(c)1

24 of intertrack simulcast handle 5500951(3)(c)1 and 55009515(5)

05 of intertrack and intertrack simulcast handle if the guest is located outside market area of host and within market area of thoroughbred track conducting a live meet 5500951(3)(c)1

OUTS (ESCHEATS)

Live On-track Handle

Paid to the State of Florida 5501645(2) Paid to the State of Florida 5501645(2) Retained by permitholder 5502633(3) Paid to Florida Standardbred Breedersrsquo and Ownersrsquo Association (FSBOA) 55026165(1) and 5502633(2)(a)

Paid to Florida Quarter Horse Breedersrsquo and Owners Association (FQHBOA) 55026165(1) and 5502633(2)(b)

Escheats from Arabian races are paid to Florida Arabian Horse Racing Promotion Fund 5502633(2)(c)

This matrix represents a summary of 2007 Statutes Please refer to the cite noted by statutory topic for specific language governing pari-mutuel wagering

36

STATUTE TOPIC GREYHOUND JAI ALAI THOROUGHBRED HARNESS QUARTER HORSE

TAX CREDITS amp EXEMPTIONS

(excluding charity performances

unless otherwise

Tax exemption of $360000 per state fiscal year or $500000 for 3 permitholders that held a full live schedule in 1995 and closest to another state authorizing greyhound racing

A permitholder that has incurred tax on handle and admissions that exceeds its operating earnings is entitiled to credit the excess amount of taxes against its next ensuing meets 55009511(1)(b)

Permitholders are allowed a credit of up to 1 of the paid taxes for the previous taxable year The credit if taken is applied against taxes on live handle due for a taxable year under this section and

noted) 55009514(1) is paid directly to the Jockeys Guild by the permitholders 55009515(6)

Tax credit each state fiscal year equal to daily license fee on live races in previous state fiscal year 5500951(1)(a)

Allows each permitholder that cannot utilize the full amount of the tax exemption or daily license fee tax credit to transfer the unused portion to a greyhound permitholder acting as a host track for intertrack wagering 5500951(1)(b)

Tax credit each state fiscal year in an amount equal to the amount remitted in escheated tickets in prior state fiscal year 5501647

Tax credit each state fiscal year equal to 25 of amount remitted in escheated tickets in prior state fiscal year Funds equal to the tax credit shall be paid by the permitholder to the National Association of Jai Alai Frontons 5501646

$30000 per performance exemption if live handle during the preceding state fiscal year was less than $15 million This exemption applies to charity performances 55009511(2)(a)1

A permitholder conducting fewer than 100 performances in any calendar year shall pay to the state the same aggregate amount of daily license fees on live games admissions tax and tax on live handle as that paid during the most recent prior calendar year in which at least 100 live performances were conducted 55009511(4)

CHARITY PERFORMANCES

Maximum of 5 days 5500351(1)

Permitholders are allowed to conduct 1 additional day to be designated as ldquoGreyhound Adopt-A-Pet Day Proceeds are paid to bona fide organizations that promote the adoption of greyhounds 5501648(2)

Maximum of 5 days 5500351(1)

Permitholders are allowed to conduct 2 additional performances known as ldquoRetired Jai Alai Playersrsquo Charity Dayrdquo for a fund to benefit retired jai alai players 5500351(8)

Maximum of 5 days 5500351(1)

One additional scholarship day to tracks located in Hillsborough County for the benefit of Pasco-Hernando Community College 5500351(6)(a) and 5500351(6)(b)

Maximum of 5 days 5500351(1) Maximum of 5 days 5500351(1)

Permitholders shall pay from any source including charity performances not less than 10 of tax credit from escheated tickets to a bona fide greyhound adoption program 5501647

This matrix represents a summary of 2007 Statutes Please refer to the cite noted by statutory topic for specific language governing pari-mutuel wagering

37

STATUTE TOPIC STATUTE REFERENCE SUMMARY

FEES

Slot License Fee 551106(1)(a) FS Annual fee for each slot machine facility is $3 million paid with the initial license application and annuall thereafter on the anniversary date of the issuance of the initial license

Compulsive or Addictive Gambling Prevention Program Fee 551118(3) FS Annual fee for each slot machine facility is $250000 paid at the same time the annual

license fee is due and annual thereafter

TAXES

Tax on Slot Revenue 551106(2)(a) and 551006(3) FS

50 of slot machine revenues which is the total of all cash and property received by the slot machine licensee from the operation of slot machines less the amount of cash cash equivalents credits and prized paid to winners of slot machine gaming shall be remitted by 3 pm Wednesday for the preceeding week ending Sunday

FINES

Failure to Pay Slot Tax Fine 551106(4) FS Up to $10000 for each day tax payment is not remitted timely

Civil Fine 551107(11) FS The division may impose a civil fine of up to $5000 fpr each violation of this chapter or the rules of the division

False Statement Fine 551109(1) FS

Up to a $10000 fine or civil penalty for any person who knowingly makes or causes to be made or aids assists or procures another to make a false statement in any report disclosure application or any document required under Chapter 551 or any rule adopted under Chapter 551

Unauthorized Possession of Slot Machines Fine 551109(2) FS

Up to a $10000 administrative fine or civil penalty for any person who possesses a slot machine without the license required by Chapter 551 or who possesses a slot machine at any location other than at the slot machines licensees facility

PENALTIES

Slot Machine Licensee Civil Penalities 551117 FS Up to a $100000 civil penalty for each count or separate offense against the slot machine

licensee for violation of Chapter 551 or any rule adopted by the division

This matrix represents a summary of 2008 Statutes Please refer to the cite noted by statutory topic for specific language governing pari-mutuel wagering

38

  • Table of Contents 2007-2008pdf
  • Overview 2007-2008pdf
  • Division Overview 2007-2008 (2-4-09)pdf
    • THE DIVISION OF PARI-MUTUEL WAGERING
    • OFFICE OF AUDITING
    • OFFICE OF OPERATIONS
    • OFFICE OF REVENUE AND FINANCIAL ANALYSIS
      • Events Shaping 2007-2008pdf
        • Events Shaping the 20072008 RacingGaming Season in Florida
          • Fiscal Years Comparative Data 2007-2008pdf
            • Total Paid
            • Total
            • Pari-Mutuel
            • Handle
            • State Revenue
            • as a Percent
            • of Handle
              • PMW Graphs 2007-2008pdf
              • PMW Handle Statistics 20072008pdf
              • Guest Handle by Host 2007-2008pdf
              • Charity-scholarship 2007-2008pdf
                • RACING SCHOLARSHIP TRUST FUND
                • ABANDONED WINNING TICKETS
                  • Cardroom Statistics 2007-2008pdf
                    • Sheet1
                      • Cardroom Revenue 20072008pdf
                      • Slot Comparative Data 2007-2008 (12-15-08)pdf
                      • Slot Revenue Per Machine 0708pdf
                        • TOTAL LINE (3)
                          • Facilities Map with 21 cardrooms (As of 11-18-08)pdf
                          • Permitholder Contact amp Operating In 77th annual rpt (as of 12-24-08)pdf
                          • Promotional Programs for FL Horses 20072008docpdf
                          • Drug Positives Data 2007-2008pdf
                            • Sheet1
                              • State Revenue Summary 0708pdf
                                • 20062007
                                  • Financial Statements (Page 1) 20072008pdf
                                  • Financial Statements (Page 2) 20072008pdf
                                  • PMW Statute Matrix 2007-2008pdf
                                  • Slot Statute Matrix 2007-2008pdf
                                    • Sheet1
                                      • Events Shaping 2007-2008pdf
                                        • Events Shaping the 20072008 RacingGaming Season in Florida
                                          • Events Shaping 2007-2008pdf
                                            • Events Shaping the 20072008 RacingGaming Season in Florida
                                              • Division Overview 2007-2008 (2-23-09)pdf
                                                • THE DIVISION OF PARI-MUTUEL WAGERING
                                                • OFFICE OF AUDITING
                                                • OFFICE OF OPERATIONS
                                                • OFFICE OF REVENUE AND FINANCIAL ANALYSIS
Page 46: Florida Departmentof Busines Division of Pari-Mutuel ......jai alai games, and cardroom poker games. Additionally, slot machine gaming at pari-mutuel facilities is ... is intended

STATUTE TOPIC GREYHOUND JAI ALAI THOROUGHBRED HARNESS QUARTER HORSE

TAX CREDITS amp EXEMPTIONS

(excluding charity performances

unless otherwise

Tax exemption of $360000 per state fiscal year or $500000 for 3 permitholders that held a full live schedule in 1995 and closest to another state authorizing greyhound racing

A permitholder that has incurred tax on handle and admissions that exceeds its operating earnings is entitiled to credit the excess amount of taxes against its next ensuing meets 55009511(1)(b)

Permitholders are allowed a credit of up to 1 of the paid taxes for the previous taxable year The credit if taken is applied against taxes on live handle due for a taxable year under this section and

noted) 55009514(1) is paid directly to the Jockeys Guild by the permitholders 55009515(6)

Tax credit each state fiscal year equal to daily license fee on live races in previous state fiscal year 5500951(1)(a)

Allows each permitholder that cannot utilize the full amount of the tax exemption or daily license fee tax credit to transfer the unused portion to a greyhound permitholder acting as a host track for intertrack wagering 5500951(1)(b)

Tax credit each state fiscal year in an amount equal to the amount remitted in escheated tickets in prior state fiscal year 5501647

Tax credit each state fiscal year equal to 25 of amount remitted in escheated tickets in prior state fiscal year Funds equal to the tax credit shall be paid by the permitholder to the National Association of Jai Alai Frontons 5501646

$30000 per performance exemption if live handle during the preceding state fiscal year was less than $15 million This exemption applies to charity performances 55009511(2)(a)1

A permitholder conducting fewer than 100 performances in any calendar year shall pay to the state the same aggregate amount of daily license fees on live games admissions tax and tax on live handle as that paid during the most recent prior calendar year in which at least 100 live performances were conducted 55009511(4)

CHARITY PERFORMANCES

Maximum of 5 days 5500351(1)

Permitholders are allowed to conduct 1 additional day to be designated as ldquoGreyhound Adopt-A-Pet Day Proceeds are paid to bona fide organizations that promote the adoption of greyhounds 5501648(2)

Maximum of 5 days 5500351(1)

Permitholders are allowed to conduct 2 additional performances known as ldquoRetired Jai Alai Playersrsquo Charity Dayrdquo for a fund to benefit retired jai alai players 5500351(8)

Maximum of 5 days 5500351(1)

One additional scholarship day to tracks located in Hillsborough County for the benefit of Pasco-Hernando Community College 5500351(6)(a) and 5500351(6)(b)

Maximum of 5 days 5500351(1) Maximum of 5 days 5500351(1)

Permitholders shall pay from any source including charity performances not less than 10 of tax credit from escheated tickets to a bona fide greyhound adoption program 5501647

This matrix represents a summary of 2007 Statutes Please refer to the cite noted by statutory topic for specific language governing pari-mutuel wagering

37

STATUTE TOPIC STATUTE REFERENCE SUMMARY

FEES

Slot License Fee 551106(1)(a) FS Annual fee for each slot machine facility is $3 million paid with the initial license application and annuall thereafter on the anniversary date of the issuance of the initial license

Compulsive or Addictive Gambling Prevention Program Fee 551118(3) FS Annual fee for each slot machine facility is $250000 paid at the same time the annual

license fee is due and annual thereafter

TAXES

Tax on Slot Revenue 551106(2)(a) and 551006(3) FS

50 of slot machine revenues which is the total of all cash and property received by the slot machine licensee from the operation of slot machines less the amount of cash cash equivalents credits and prized paid to winners of slot machine gaming shall be remitted by 3 pm Wednesday for the preceeding week ending Sunday

FINES

Failure to Pay Slot Tax Fine 551106(4) FS Up to $10000 for each day tax payment is not remitted timely

Civil Fine 551107(11) FS The division may impose a civil fine of up to $5000 fpr each violation of this chapter or the rules of the division

False Statement Fine 551109(1) FS

Up to a $10000 fine or civil penalty for any person who knowingly makes or causes to be made or aids assists or procures another to make a false statement in any report disclosure application or any document required under Chapter 551 or any rule adopted under Chapter 551

Unauthorized Possession of Slot Machines Fine 551109(2) FS

Up to a $10000 administrative fine or civil penalty for any person who possesses a slot machine without the license required by Chapter 551 or who possesses a slot machine at any location other than at the slot machines licensees facility

PENALTIES

Slot Machine Licensee Civil Penalities 551117 FS Up to a $100000 civil penalty for each count or separate offense against the slot machine

licensee for violation of Chapter 551 or any rule adopted by the division

This matrix represents a summary of 2008 Statutes Please refer to the cite noted by statutory topic for specific language governing pari-mutuel wagering

38

  • Table of Contents 2007-2008pdf
  • Overview 2007-2008pdf
  • Division Overview 2007-2008 (2-4-09)pdf
    • THE DIVISION OF PARI-MUTUEL WAGERING
    • OFFICE OF AUDITING
    • OFFICE OF OPERATIONS
    • OFFICE OF REVENUE AND FINANCIAL ANALYSIS
      • Events Shaping 2007-2008pdf
        • Events Shaping the 20072008 RacingGaming Season in Florida
          • Fiscal Years Comparative Data 2007-2008pdf
            • Total Paid
            • Total
            • Pari-Mutuel
            • Handle
            • State Revenue
            • as a Percent
            • of Handle
              • PMW Graphs 2007-2008pdf
              • PMW Handle Statistics 20072008pdf
              • Guest Handle by Host 2007-2008pdf
              • Charity-scholarship 2007-2008pdf
                • RACING SCHOLARSHIP TRUST FUND
                • ABANDONED WINNING TICKETS
                  • Cardroom Statistics 2007-2008pdf
                    • Sheet1
                      • Cardroom Revenue 20072008pdf
                      • Slot Comparative Data 2007-2008 (12-15-08)pdf
                      • Slot Revenue Per Machine 0708pdf
                        • TOTAL LINE (3)
                          • Facilities Map with 21 cardrooms (As of 11-18-08)pdf
                          • Permitholder Contact amp Operating In 77th annual rpt (as of 12-24-08)pdf
                          • Promotional Programs for FL Horses 20072008docpdf
                          • Drug Positives Data 2007-2008pdf
                            • Sheet1
                              • State Revenue Summary 0708pdf
                                • 20062007
                                  • Financial Statements (Page 1) 20072008pdf
                                  • Financial Statements (Page 2) 20072008pdf
                                  • PMW Statute Matrix 2007-2008pdf
                                  • Slot Statute Matrix 2007-2008pdf
                                    • Sheet1
                                      • Events Shaping 2007-2008pdf
                                        • Events Shaping the 20072008 RacingGaming Season in Florida
                                          • Events Shaping 2007-2008pdf
                                            • Events Shaping the 20072008 RacingGaming Season in Florida
                                              • Division Overview 2007-2008 (2-23-09)pdf
                                                • THE DIVISION OF PARI-MUTUEL WAGERING
                                                • OFFICE OF AUDITING
                                                • OFFICE OF OPERATIONS
                                                • OFFICE OF REVENUE AND FINANCIAL ANALYSIS
Page 47: Florida Departmentof Busines Division of Pari-Mutuel ......jai alai games, and cardroom poker games. Additionally, slot machine gaming at pari-mutuel facilities is ... is intended

STATUTE TOPIC STATUTE REFERENCE SUMMARY

FEES

Slot License Fee 551106(1)(a) FS Annual fee for each slot machine facility is $3 million paid with the initial license application and annuall thereafter on the anniversary date of the issuance of the initial license

Compulsive or Addictive Gambling Prevention Program Fee 551118(3) FS Annual fee for each slot machine facility is $250000 paid at the same time the annual

license fee is due and annual thereafter

TAXES

Tax on Slot Revenue 551106(2)(a) and 551006(3) FS

50 of slot machine revenues which is the total of all cash and property received by the slot machine licensee from the operation of slot machines less the amount of cash cash equivalents credits and prized paid to winners of slot machine gaming shall be remitted by 3 pm Wednesday for the preceeding week ending Sunday

FINES

Failure to Pay Slot Tax Fine 551106(4) FS Up to $10000 for each day tax payment is not remitted timely

Civil Fine 551107(11) FS The division may impose a civil fine of up to $5000 fpr each violation of this chapter or the rules of the division

False Statement Fine 551109(1) FS

Up to a $10000 fine or civil penalty for any person who knowingly makes or causes to be made or aids assists or procures another to make a false statement in any report disclosure application or any document required under Chapter 551 or any rule adopted under Chapter 551

Unauthorized Possession of Slot Machines Fine 551109(2) FS

Up to a $10000 administrative fine or civil penalty for any person who possesses a slot machine without the license required by Chapter 551 or who possesses a slot machine at any location other than at the slot machines licensees facility

PENALTIES

Slot Machine Licensee Civil Penalities 551117 FS Up to a $100000 civil penalty for each count or separate offense against the slot machine

licensee for violation of Chapter 551 or any rule adopted by the division

This matrix represents a summary of 2008 Statutes Please refer to the cite noted by statutory topic for specific language governing pari-mutuel wagering

38

  • Table of Contents 2007-2008pdf
  • Overview 2007-2008pdf
  • Division Overview 2007-2008 (2-4-09)pdf
    • THE DIVISION OF PARI-MUTUEL WAGERING
    • OFFICE OF AUDITING
    • OFFICE OF OPERATIONS
    • OFFICE OF REVENUE AND FINANCIAL ANALYSIS
      • Events Shaping 2007-2008pdf
        • Events Shaping the 20072008 RacingGaming Season in Florida
          • Fiscal Years Comparative Data 2007-2008pdf
            • Total Paid
            • Total
            • Pari-Mutuel
            • Handle
            • State Revenue
            • as a Percent
            • of Handle
              • PMW Graphs 2007-2008pdf
              • PMW Handle Statistics 20072008pdf
              • Guest Handle by Host 2007-2008pdf
              • Charity-scholarship 2007-2008pdf
                • RACING SCHOLARSHIP TRUST FUND
                • ABANDONED WINNING TICKETS
                  • Cardroom Statistics 2007-2008pdf
                    • Sheet1
                      • Cardroom Revenue 20072008pdf
                      • Slot Comparative Data 2007-2008 (12-15-08)pdf
                      • Slot Revenue Per Machine 0708pdf
                        • TOTAL LINE (3)
                          • Facilities Map with 21 cardrooms (As of 11-18-08)pdf
                          • Permitholder Contact amp Operating In 77th annual rpt (as of 12-24-08)pdf
                          • Promotional Programs for FL Horses 20072008docpdf
                          • Drug Positives Data 2007-2008pdf
                            • Sheet1
                              • State Revenue Summary 0708pdf
                                • 20062007
                                  • Financial Statements (Page 1) 20072008pdf
                                  • Financial Statements (Page 2) 20072008pdf
                                  • PMW Statute Matrix 2007-2008pdf
                                  • Slot Statute Matrix 2007-2008pdf
                                    • Sheet1
                                      • Events Shaping 2007-2008pdf
                                        • Events Shaping the 20072008 RacingGaming Season in Florida
                                          • Events Shaping 2007-2008pdf
                                            • Events Shaping the 20072008 RacingGaming Season in Florida
                                              • Division Overview 2007-2008 (2-23-09)pdf
                                                • THE DIVISION OF PARI-MUTUEL WAGERING
                                                • OFFICE OF AUDITING
                                                • OFFICE OF OPERATIONS
                                                • OFFICE OF REVENUE AND FINANCIAL ANALYSIS