division of pari-mutuel wagering annual report …...2016/03/07  · this annual report encompasses...

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Florida Department of Business and Professional Regulation www.myfloridalicense.com/dbpr/pmw Division of Pari-Mutuel Wagering 84 th Annual Report Fiscal Year 2014-2015 Rick Scott Governor Ken Lawson Secretary Jonathan Zachem Director 1940 North Monroe Street Tallahassee, Florida 32399 Ph: 850.488.9130

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Page 1: Division of Pari-Mutuel Wagering Annual Report …...2016/03/07  · This annual report encompasses the fiscal year which began July 1, 2014, and ended June 30, 2015. This is the 84th

Florida Departm

ent of Business and

Professional Regulation

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rida

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Division of

Pari-Mutuel Wagering 84th Annual Report Fiscal Year 2014-2015

Rick Scott Governor

Ken Lawson Secretary

Jonathan Zachem Director

1940 North Monroe Street Tallahassee Florida 32399

Ph 8504889130

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

COMPREHENSIVE ANNUAL REPORT FISCAL YEAR ENDING JUNE 30 2015 wwwmyfloridalicensecomdbprpmw

INTRODUCTORY SECTION

Overview and Explanation of Report Terminology 2

Division Overviewhelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphellip 3

Events Shaping the 20142015 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 17

Cardroom Statistical Data

Cardroom Comparative Datahelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphellip 18

Components of Cardroom Revenue by Association 19

Slot Statistical Data

Slot Comparative Datahelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphellip 20

Revenue per Machine Compared to Average Number of Machines by Monthhelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphellip 21

DATA BY PERMITHOLDERFACILITY

Pari-Mutuel Map by PermitholderFacilityhelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphellip 24

Contact and Operating Information by PermitholderFacilityhelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphellip 25

Promotional Programs for Florida-Bred Horseshelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphellip 36

Drug Positives Statistical Datahelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphellip 37

FINANCIAL STATEMENTS

Summary of State Revenue from Cardroom Pari-Mutuel Slot Activities and Indian Gaming Compacthelliphelliphelliphelliphelliphellip 38

Balance Sheet - Special Revenue Fund 39

Statement of Revenue Expenditures amp Changes in Fund Balance - Budget amp Actual ndash Special Revenue Fund 40

CARDROOM PARI-MUTUEL AND SLOT STATUTE MATRIX

Summary of Pari-Mutuel Handle Distribution 41

Summary of Cardroom Distributionhelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphellip 44

Summary of Slot Distributionhelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphellip 45

1

INT

RO

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OVERVIEW

This annual report encompasses the fiscal year which began July 1 2014 and ended June 30 2015 This is the 84th 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 pari-mutuel wagering is authorized for horse racing harness horse racing quarter 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 are conducted As of June 30 2015 there were 30 pari-mutuel facilities located throughout the state with one of the facilities holding both limited intertrack wagering and pari-mutuel wagering 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 permits or events that affected 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 a map showing location of each associationpermit that operated during the 20142015 Fiscal Year contact and operating information by associationpermit promotional programs for Florida-bred horses and impermissible substance positives statistical data

4 Financial Section - Official financial statements of the Division of Pari-Mutuel Wagering 5 Statute Matrix - A table that summarizes 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

Pursuant to Section 550002(13) Florida Statutes handle is defined as the aggregate contributions to pari-mutuel pools For purposes of this report the four types of handle detailed in this report are as follows

Live Ontrack Handle from live racesgames at the trackfronton Simulcast Handle from racesgames originating from out-of-state and broadcast to a

Florida trackfronton Intertrack Handle from where a Florida trackfronton (acting as host) broadcast live

racesgames to other Florida tracksfrontons Intertrack Simulcast Handle from rebroadcasting of simulcast signals received by a Florida

trackfronton to other Florida tracksfrontons

All intertrack and intertrack simulcast handle is detailed by the host permitholder in this report These schedules reflect combined wagering statistics for all guest facilities that received broadcasts and conducted wagering and 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 handle by guest include data on wagers from intertrack handle and intertrack simulcast handle Any paid attendance admission tax purses paid or playersrsquo awards paid are detailed in the data by associationpermit section of the report

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 Section 849086 Florida Statutes as well as collecting and safeguarding associated revenues due to the state Authorized pari-mutuel events include harness racing quarter horse racing thoroughbred racing greyhound racing and jai alai Pari-Mutuel Wagering was originally authorized by the Legislature in 1931 Since that time the division has evolved from a racing commission into a professional regulatory organization overseeing a complex and dynamic industry located throughout the state Additionally the Division of Pari-Mutuel Wagering was designated by the Florida Legislature as the State Compliance Agency with the authority to carry out the statersquos oversight responsibilities in accordance with the provisions outlined in the Compact between the State of Florida and the Seminole Tribe of Florida

OFFICE OF THE DIRECTOR

The Office of the Director provides leadership oversight and administration of the six 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 regulatory oversight of the industry

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

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 wagers 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 three years thereafter and every slot machine occupational licensee is fingerprinted upon initial licensure and every three years thereafter Each set of fingerprints is submitted electronically to the Florida Department of Law Enforcement and the Federal Bureau of Investigation for processing During Fiscal Year 20142015 Operationsrsquo Licensing Section processed 23940 occupational license applications for businesses and individuals of which 3008 were related to cardroom operations 16786 were related to racing operations and 4146 were related to slot machine operations Additionally the Office of Operations processes applications for the issuance of all pari-mutuel permitholder Annual Operating Dates Licenses Cardroom Operator Licenses and Slot Machine Licenses to authorized facilities

The Office of Operations is also responsible for ensuring that the day-to-day operation of races and games is conducted in accordance with Floridas pari-mutuel statutes and rules The State Stewards monitor each horserace and conduct inquiries and hearings for alleged violations of the statersquos pari-mutuel statutes and rules The Stewards and Hearing Officers issued 75 rulings and 224 consent orders assessed fines totaling $92400 and imposed 12 license suspensions for violations during Fiscal Year 20142015

Operationsrsquo staff collects urine and blood samples from racing animals which are sent to the University of Florida College of Medicine Racing Laboratory for analysis The Racing Laboratory performs its services under an annual contract with the division State veterinarians and veterinary assistants collected 67570 samples that included 51233 greyhound urine samples and 16337 horse urine and blood samples Additionally division investigators submitted 17 investigative samples during Fiscal Year 20142015 There were 172 positive findings of impermissible substances in the samples collected

3

OFFICE OF AUDITING

The Office of Auditing 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 oversight of the commingling of wagering pools transmission of pari-mutuel information proper payments to winning pari-mutuel patrons approval of totalisator security plans and software upgrades Additionally the auditing staff maintains primary oversight for cardroom operations which includes auditing internal control procedures auditing jackpot accounts monitoring daily operations coordinating inspections and auditing for compliance The auditing team is responsible for communicating with the licensed totalisator companies and for the input of pari-mutuel handle and wagering information into the divisionrsquos Central Monitoring System (CMS)

During Fiscal Year 20142015 the auditing team conducted 19 greyhound purse audits 19 greyhound adoption proceeds audits 30 mutuels audits 31 escheat audits 24 cardroom audits 24 surveillance tape audits 22 jackpot audits eight slot audits eight playersrsquo club audits three breedersrsquo awards audits and 35 totalisator system malfunction reports Auditingrsquos cardroom coordinators processed 226 internal control revisions

OFFICE OF INVESTIGATIONS

The Office of Investigations examines statutory and rule violations that occur at pari-mutuel facilities cardrooms and slot machine gaming locations Investigative staff is responsible for investigating Class I drug positives analyzed and identified by the University of Florida College of Medicine Racing Laboratory and deaths of racing animals that occur at pari-mutuel facilities The investigations vary from patron complaints and complaints of animal cruelty to the use of performance altering medications andor illegal substances during races A case may result in issuance of a warning letter consent order administrative fine license suspension license revocation hearing before a designated hearing officer or referral to either regulatory or law enforcement agencies for criminal prosecution During Fiscal Year 20142015 there were 545 investigations conducted

The investigation staff also conducts background examinations of potential permitholders which involves an in-depth review of the applicantrsquos financial records in order to ensure compliance with Sections 550054 5501815 and 849086 Florida Statutes Additionally investigators perform background reviews of Pari-Mutuel Wagering Occupational License requests from applicants with criminal records requesting a waiver from the Division Director in accordance with Section 550105 Florida Statutes

The investigation staff also conducted 5262 in-depth inspections of pari-mutuel and slot machine facilities including cardrooms greyhound kennels and horse stables 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 four pari-mutuel facilities in Broward County and each of the four pari-mutuel facilities in Miami-Dade 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 laboratory 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 20142015 the Slot Operationsrsquo staff completed 5834 inspections Of those 127 items were found to be non-compliant of which nine were turned over to Investigations and to the Departmentrsquos Office of the General Counsel for formal proceedings Slot machine facilities were notified of 127 observations so that appropriate internal action including employee disciplinary action advanced training andor re-training of facility personnel could occur There were 17 individual and facility Consent Orders issued at the regional level totaling $10150 in fines or final warning notices

There were 905 shipments of authorized slot machines and components which required the verification of 1846 slot machines and 12564 parts The Slot Operationsrsquo staff authorized and monitored 11403 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 the Florida Administrative Code as it relates to cardroom pari-mutuel and slot gaming activities The staff develops revenue projections for the Revenue Estimating Conferences maintains cash flow statements for timely transfer to the Statersquos General Revenue Fund and to the Education Enhancement Trust Fund provides oversight of the divisionrsquos budget develops the annual report and determines fiscal impacts on proposed legislation impacting the industry

During Fiscal Year 20142015 $225775826 in state revenues pertaining to cardroom pari-mutuel and slot machine gaming were collected The Revenue and Financial Analysis staff also reconciled 706 permitholder monthly remittance reports conducted 15 charity day audits and 34 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 the industry

STATE COMPLIANCE AGENCY

The Gaming Compact between the Seminole Tribe of Florida and the State of Florida 75 FR 38833 was executed by the Governor on April 7 2010 and ratified by the United States Department of the Interior on July 7 2010 Pursuant to sect 285710 Florida Statutes the Division of Pari-Mutuel Wagering was designated by the Florida Legislature as the State Compliance Agency with the authority to carry out the Statersquos oversight responsibilities in accordance with the provisions outlined in the Compact The Seminole Tribe of Florida operates seven casinos located in Broward Hillsborough Collier Glades and Hendry counties

During Fiscal Year 20142015 the State Compliance Agency completed 76 inspections of tribal gaming facilities spanning over 736 man hours Additionally $255610619 in revenue sharing with the Tribe was collected Of this $7119369 was distributed to local governments including both counties and municipalities as required by sect 285710 Florida Statutes

A similar Compact does not exist with the Miccosukee Tribe and therefore they continue to operate exclusively under Federal jurisdiction For additional information on the Miccosukeersquos gaming operations contact the National Indian Gaming Commission wwwnigcgov or the United States Department of Interior 1441 L Street NW Suite 9100 Washington DC 20005-3584 Telephone 2026327003

5

Events Shaping the 20142015 RacingGaming Season in Florida

During the 2015 Legislative Session revisions were made to Section 5502415 Florida Statutes Changes include the addition of the Association of Racing Commissioners International (ARCI) Controlled Therapeutic Medications Schedule (CTMS) Version 21 (4172014) the elimination of the use of prednisolone sodium succinate on race day the elimination of the requirement for thin-layer chromatography (TLC) screening by the divisionrsquos primary laboratory the inclusion of the Department of Agriculture and Consumer Services participation in rulemaking and study review for recommending threshold levels and conditions for the use of furosemide (Salix)

September 2014 the division issued a Consent Order for case numbers 2014011900 and 2014012798 In resolution of this matter Jefferson County Kennel Club retains their pari-mutuel wagering permit in accordance with Section 550 Florida Statutes but agrees to suspension (9232014 through 6302017) of that permit for the purpose of applying for performance dates and a cardroom license until the 20172018 license year

Dania Entertainment Center closed December 2014 for major renovations

Calder Race Course Inc closedvoluntarily relinquished their cardroom license on June 27 2014 and entered into a lease agreement with Gulfstream Park to run their live meet during 20142015

Tropical Park LLC entered into a lease agreement with Gulfstream Park and ran their live meet at that location

6

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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 $748 billion in pari-mutuel handle wagered resulted in $437 billion in state revenue This fiscal year the pari-mutuel industry operated 3441 racing days which resulted in state revenue of $12589460 total paid attendance of 377660 and total pari-mutuel handle of $779336136

Over the last 10 years pari-mutuel wagering has experienced a 486 percent decline in handle and total state revenue has decreased 642 percent along with a 311 percent decrease in the number of racing days Shown below is a summary of pari-mutuel handle and state revenue for Fiscal Years 20052006 through 20142015

PARI-MUTUEL HANDLE AND STATE REVENUE SUMMARY

Fiscal Year Number of

Racing Days Total Paid

Attendance

Total Pari-Mutuel

Handle Total State Revenue (1)

State Revenue as a Percent

of Handle

20052006 4993 2066192 $1514758761 $35178969 232

20062007 5592 2351126 $1480427370 $30214151 204

20072008 4857 1419748 $1343912504 $25657727 191

20082009 4364 722699 $1108401006 $19814027 179

20092010 4167 614889 $ 958537395 $16706611 174

20102011 3633 507804 $ 883381429 $13640020 154

20112012 3602 469497 $ 876146485 $13802723 158

20122013 3628 430707 $ 872272660 $13200709 151

20132014 3582 383864 $ 850136735 $13785681 162

20142015 3441 377660 $ 779336136 $12589460 162

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

7

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HISTORICAL PARI-MUTUEL WAGERING ACTIVITY

00 02 04 06 08 10 12 14 16 18

2006

2007

2008

2009

2010

2011

2012

2013

2014

2015

Handle ($ in billions)

Fis

cal Y

ear

Pari-Mutuel Handle by IndustryFiscal Years 20052006-20142015

Total Handle Horse Total Handle Greyhound Total Handle Jai Alai Total Handle

0 5 10 15 20 25 30 35 40 45 50 55 60 65 70

2006

2007

2008

2009

2010

2011

2012

2013

2014

2015

State Revenue ($ in millions)

Fis

cal Y

ear

State Tax Revenue by IndustryFiscal Years 20052006-20142015

Total State Revenue Horse State Revenue Greyhound State Revenue Jai Alai State Revenue

8

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bull D bull D D

I

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HISTORICAL PARI-MUTUEL WAGERING ACTIVITY

00 02 04 06 08 10 12 14 16 18

2006

2007

2008

2009

2010

2011

2012

2013

2014

2015

Handle ($ in billions)

Fis

cal

Yea

r

Total Pari-Mutuel Handle ALL PERMITHOLDERS

Fiscal Years 20052006-20142015

Total Handle LiveOntrack Intertrack Intertrack Simulcast Simulcast

00 05 10 15 20 25 30 35

2006

2007

2008

2009

2010

2011

2012

2013

2014

2015

Effective Tax Rate

Fis

cal Y

ear

Total Tax and Daily License Fees as a Percentage of Handle ALL INDUSTRIES

Fiscal Years 20052006-20142015

Horse Greyhound Jai Alai

9

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Cl

HISTORICAL PARI-MUTUEL WAGERING ACTIVITY

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

2006

2007

2008

2009

2010

2011

2012

2013

2014

2015

Performances

Fis

cal

Yea

r

Number of Pari-Mutuel Performances Fiscal Years 20052006-20142015

Total Performances Horse Performances Greyhound Performances Jai Alai Performances

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

2006

2007

2008

2009

2010

2011

2012

2013

2014

2015

Purses Paid ($ in millions)

Fis

cal Y

ear

Purses Paid Fiscal Years 20052006-20142015

Total Purses Paid Horse Purses Paid Greyhound Purses Paid

10

COMPONENTS OF PARI-MUTUEL HANDLE FROM PERFORMANCES

Fiscal Year 20142015

Greyhound Racing Permitholders

Daytona Beach Kennel Club Inc $41860 $27918 $34689 $2476233 $6810996 $9391696

Derby Lane (St Petersburg Kennel Club Inc) 120000 466058 131202 4802255 17654017 23173532

Ebro Greyhound Park 19127 13555 1638 479170 1091489 1604979

Flagler Dog Track 116160 462594 65415 3796114 15426402 19866685

HampT Gaming Inc dba Mardi Gras Racetrack 39786 214765 37140 2356433 9155873 11803997

Jacksonville Kennel Club Inc 16800 9975 91786 2552628 8582510 11253699

License Acquistions LLCdba Palm Beach Greyhound Racing 36000 80036 68758 3062175 10464529 13711498

Mardi Gras Racetrack and Gaming Center 16020 22329 43629 1784986 6407023 8273987

Melbourne Greyhound Park LLC 18455 2708 0 48113 156951 226227

Naples-Ft Myers Greyhound Track 104320 226005 47039 3648257 13420355 17445976

Orange Park Kennel Club Inc 14400 0 89388 3310699 10962529 14377016

Palm Beach Kennel Club 154240 625301 105299 8828679 35547082 45260601

Penn Sanford LLC dba Sanford-Orlando Kennel Club 14560 13158 15123 1718967 6231279 7993087

Pensacola Greyhound Racing LLP 23281 9728 0 231509 785922 1050440

SOKC LLC dba Sanford-Orlando Kennel Club 38800 74952 17047 2241280 8354860 10726939

Sarasota Kennel Club Inc 16880 14029 33965 1789458 5713340 7567672

St Johns Greyhound Park 25200 42385 83833 3943291 13143155 17237864

Tampa Greyhound Track 45600 131680 99659 4575828 15458103 20310870

West Volusia Racing Inc 17240 0 27720 2006288 5479953 7531201 Total Greyhound Permitholders $878729 $2437176 $993330 $53652363 $190846368 $248807966

Jai Alai Permitholders

Dania Jai Alai $57600 $0 $783 $715530 $2341642 $3115555

Dania Summer Jai Alai 41040 0 767 660115 2122697 2824619

Ft Pierce Jai Alai 13120 0 0 18781 92385 124286

Hamilton Jai Alai and Poker (A) 72960 0 0 (72956) 14 18

Miami Jai Alai 73440 0 6427 1220032 3713589 5013488

Ocala Poker and Jai Alai 13120 0 0 (13111) 35 44

Orlando Jai Alai 13760 0 0 (13095) 43 708

Summer Jai Alai 62400 0 7152 987624 3020351 4077527 Total Jai Alai Permitholders $347440 $0 $15129 $3502920 $11290756 $15156245

Thoroughbred Racing Permitholders

Calder Race Course Inc(B) $47000 $125812 $115709 $4084337 $16309003 $20681861

Gulfstream Park Thoroughbred After Racing Program Inc 42600 130616 130398 4289825 17464900 22058339

Gulfstream Park Racing Association Inc (B) 297200 4072917 196831 60234881 245531985 310333814

Tampa Bay Downs Inc 265600 1203805 72514 18999172 77534717 98075808

Tropical Park LLC (B) 40200 123415 74103 3299868 13424384 16961970 Total Thoroughbred Permitholders $692600 $5656565 $589555 $90908083 $370264989 $468111792

Harness Racing Permitholders

Isle Casino and Racing at Pompano Park $302000 $502631 $11865 $9273018 $35385884 $45475398

Quarter Horse Racing Permitholders

Gretna Racing LLC $30400 $508 $0 ($23043) $42951 $50816

Hamilton Downs Horsetrack LLC 16000 0 0 ($15999) 5 6

Ocala Breeders Sales Company Inc 200 139 0 $4088 16785 21212

South Florida Racing Association LLC (Hialeah Park) 33900 19316 0 $296156 1362091 1711463

South Marion Real Estate Holdings LLC 16000 12 0 ($15813) 1039 1238

Total Quarter Horse Permitholders $96500 $19975 $0 $245389 $1422871 $1784735

$2317269 $8616347 $1609879 $157581773 $609210868 $779336136TOTAL FOR ALL PERMITHOLDERS

Daily License Fee Tax on Handle Total Paid To

Charities Permitholder Revenues From

Pari-Mutuel Handle Public Pool Total Handle

Daily license fees and taxes were not collected Permitholder relinquished jai alai permit (A)

(B) Daily license fees and taxes reported above are amounts due from performances held and do not equal amounts collectedpaid

11

TOTAL STATE REVENUE FROM PERFORMANCES

Fiscal Year 20142015

Greyhound Racing Permitholders

Daytona Beach Kennel Club Inc

Derby Lane (St Petersburg Kennel Club Inc)

Ebro Greyhound Park

Flagler Dog Track

HampT Gaming Inc dba Mardi Gras Racetrack

Jacksonville Kennel Club Inc

License Acquistions LLCdba Palm Beach Greyhound Racing

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 Racing LLP

SOKC LLC dba Sanford-Orlando Kennel Club

Sarasota Kennel Club Inc

St Johns Greyhound Park

Tampa Greyhound Track

West Volusia Racing Inc

otal Greyhound Permitholders T

ai Alai Permitholders J

Dania Jai Alai

Dania Summer Jai Alai

Ft Pierce Jai Alai

Hamilton Jai Alai and Poker (B)

Miami Jai Alai

Ocala Poker and Jai Alai

Orlando Jai Alai

Summer Jai Alai

Total Jai Alai Permitholders

Thoroughbred Racing Permitholders

Calder Race Course Inc(C)

Gulfstream Park Thoroughbred After Racing Program Inc

Gulfstream Park Racing Association Inc(C)

Tampa Bay Downs Inc

Tropical Park LLC(C)

Total Thoroughbred Permitholders

arness Racing Permitholders H

Isle Casino and Racing at Pompano Park

Quarter Horse Racing Permitholders

Gretna Racing LLC

Hamilton Downs Horsetrack LLC

Ocala Breeders Sales Company Inc South Florida Racing Association LLC (Hialeah Park) South Marion Real Estate Holdings LLC otal Quarter Horse Permitholders T

TOTAL FOR ALL PERMITHOLDERS

LIVE SIMULCAST ITW ITW SIM CHARITY

PERFORMANCES

Tax on Handle Daily License

Fee Total Live Taxes and

Fees Collected Tax on Handle Daily

License Fee

Total Simulcast Taxes and Fees

Collected Tax on Handle

Tax on Handle Daily License Fee

TOTAL TAXES AND FEES

COLLECTED (A)

$11979 $18480 $30459 $3808 $6500 $10308 $12131 $0 $16880 $69778

216139 105600 321739 0 0 0 249919 0 14400 586058

13555 17207 30762 0 0 0 0 0 1920 32682

29327 55600 84927 38555 47000 85555 73144 321568 13560 578754

7606 9280 16886 56031 20806 76837 10378 140750 9700 254551

4285 2400 6685 0 0 0 5690 0 14400 26775

30663 21600 52263 0 0 0 49373 0 14400 116036

4838 4320 9158 3951 2000 5951 5048 8492 9700 38349

2708 18455 21163 0 0 0 0 0 0 21163

145073 94400 239473 0 0 0 80932 0 9920 330325

0 0 0 0 0 0 0 0 14400 14400

261698 139840 401538 0 0 0 363603 0 14400 779541

7895 7200 15095 0 0 0 5263 0 7360 27718

9728 23281 33009 0 0 0 0 0 0 33009

42941 31600 74541 0 0 0 32011 0 7200 113752

11049 8560 19609 0 0 0 2980 0 8320 30909

17897 10800 28697 0 0 0 24488 0 14400 67585

65803 31200 97003 0 0 0 65877 0 14400 177280

0 0 0 0 0 0 0 0 17240 17240

$883184 $599823 $1483007 $102345 $76306 $178651 $980837 $470810 $202600 $3315905

$0 $56960 $56960 $0 $0 $0 $0 $0 $640 $57600

0 40400 40400 0 0 0 0 0 640 41040

0 12800 12800 0 0 0 0 0 320 13120

0 72960 72960 0 0 0 0 0 0 72960

0 70560 70560 0 0 0 0 0 2880 73440

0 13120 13120 0 0 0 0 0 0 13120

0 12160 12160 0 0 0 0 0 1600 13760

0 60000 60000 0 0 0 0 0 2400 62400

$0 $338960 $338960 $0 $0 $0 $0 $0 $8480 $347440

$18897 $40000 $58897 $3 $1000 $1003 $106855 $57 $6000 $172812

35478 34600 70078 0 0 0 95138 0 8000 173216

227247 115200 342447 317057 173500 490557 596688 2931925 8500 4370117

72707 83500 156207 23159 174000 197159 330124 777815 8100 1469405

28567 32800 61367 0 0 0 94848 0 7400 163615

$382896 $306100 $688996 $340219 $348500 $688719 $1223653 $3709797 $38000 $6349165

$16888 $115600 $132488 $60933 $179000 $239933 $49710 $375100 $7400 $804631

$508 $30400 $30908 $0 $0 $0 $0 $0 $0 $30908

0 16000 16000 0 0 0 0 0 0 16000

139 200 339 0 0 0 0 0 0 339 14076 33900 47976 0 0 0 5240 0 0 53216

12 16000 16012 0 0 0 0 0 0 16012 $14735 $96500 $111235 $0 $0 $0 $5240 $0 $0 $116475

$1297703 $1456983 $2754686 $503497 $603806 $1107303 $2259440 $4555707 $256480 $10933616

(A) The amounts shown are taxes and fees collected after the application of any applicable tax credits and do not include admissions tax

(B) Daily license fees and taxes were not collected Permitholder relinquished jai alai permit

(C) Daily license fees and taxes reported above are amounts due from performances held and do not equal amounts collectedpaid

12

--ON-TRACK INTERTRACK TOTAL REGULAR ON-TRACK INTERTRACK TOTAL CHARITY

Live Simulcast ITW ITWS

HANDLE

Live Simulcast ITW ITWS

SCHOLARSHIP HANDLE

TOTAL HANDLE

$3523371 $868918 $4427490 $0 $8819779 $297699 $42626 $231592 $0 $571917 $9391696

9533807 0 11638810 0 21172617 1059192 0 941723 0 2000915 23173532

1583425 0 0 0 1583425 21554 0 0 0 21554 1604979

1403931 1356247 3970170 11921720 18652068 133346 74775 325616 680880 1214617 19866685

1314178 2268887 1825420 5740184 11148669 125328 116342 144473 269185 655328 11803997

3301767 0 6314736 0 9616503 606191 0 1031005 0 1637196 11253699

3670413 0 8609171 0 12279584 444347 0 987567 0 1431914 13711498

1191095 1367504 1692222 3217762 7468583 152555 157931 158399 336519 805404 8273987

226227 0 0 0 226227 0 0 0 0 0 226227

9175441 0 7474514 0 16649955 489142 0 306879 0 796021 17445976

4494472 0 8341268 0 12835740 658105 0 883171 0 1541276 14377016

14584456 809 28703171 0 43288436 807857 0 1164308 0 1972165 45260601

3700210 0 4006735 7706945 121092 0 165050 0 286142 7993087

1050440 0 0 0 1050440 0 0 0 0 0 1050440

5373679 0 5043177 10416856 138849 0 171234 0 310083 10726939

4807906 0 2255502 7063408 397063 0 107201 0 504264 7567672

5569600 0 10211580 0 15781180 603425 0 853259 0 1456684 17237864

7914731 0 10838847 18753578 705749 0 851543 0 1557292 20310870

2510139 1001830 3551843 0 7063812 208727 67637 191025 0 467389 7531201

$84929288 $6864195 $118904656 $20879666 $231577805 $6970221 $459311 $8514045 $1286584 $17230161 $248807966

$571897 $0 $2508977 $0 $3080874 $6959 $0 $27722 $0 $34681 $3115555

587303 0 2205463 0 2792766 4325 0 27528 0 31853 2824619

122082 0 0 0 122082 2204 0 0 0 2204 124286

18 0 0 0 18 0 0 0 0 0 18

2123034 0 2650181 0 4773215 132045 0 108228 0 240273 5013488

44 0 0 0 44 0 0 0 0 0 44

530 0 0 0 530 178 0 0 0 178 708

1634190 0 2213369 0 3847559 108949 0 121019 0 229968 4077527

$5039098 $0 $9577990 $0 $14617088 $254660 $0 $284497 $0 $539157 $15156245

$3779406 $643 $7653369 $3388 $11436806 $542358 $586922 $1230769 $6885006 $9245055 $20681861

7095663 0 5448365 0 12544028 1547278 2330484 1080818 4555731 9514311 22058339

45449497 63411323 34882808 147246936 290990564 9304122 2587158 4009765 3442205 19343250 310333814

18334591 4631854 22749018 45949688 91665151 2079980 215739 2133899 1981039 6410657 98075808

5713383 0 5377935 0 11091318 1542846 1138461 1252356 1936989 5870652 16961970

$80372540 $68043820 $76111495 $193200012 $417727867 $15016584 $6858764 $9707607 $18800970 $50383925 $468111792

$3377614 $12186640 $1654272 $27270383 $44488909 $175674 $204682 $108546 $497587 $986489 $45475398

$50816 $0 $0 $0 $50816 $0 $0 $0 $0 $0 $50816

6 0 0 0 6 0 0 0 0 0 6

21212 0 0 0 21212 0 0 0 0 0 21212

1407629 0 303834 0 1711463 0 0 0 0 0 1711463

1238 0 0 0 1238 0 0 0 0 0 1238

$1480901 $0 $303834 $0 $1784735 $0 $0 $0 $0 $0 $1784735

$175199441 $87094655 $206552247 $241350061 $710196404 $22417139 $7522757 $18614695 $20585141 $69139732 $779336136

TOTAL REGULAR AND CHARITYSCHOLARSHIP HANDLE

13

Fiscal Year 20142015

Greyhound Racing Permitholders

Daytona Beach Kennel Club Inc

Derby Lane (St Petersburg Kennel Club Inc)

Ebro Greyhound Park

Flagler Dog Track

HampT Gaming Inc dba Mardi Gras Racetrack

Jacksonville Kennel Club Inc

License Acquistions LLCdba Palm Beach Greyhound Racing

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 Racing LLP

SOKC LLC dba Sanford-Orlando Kennel Club

Sarasota Kennel Club Inc

St Johns Greyhound Park

Tampa Greyhound Track

West Volusia Racing Inc

Total Greyhound Permitholders

Jai Alai Permitholders

Dania Jai Alai

Dania Summer Jai Alai

Ft Pierce Jai Alai

Hamilton Jai Alai and Poker

Miami Jai Alai

Ocala Poker and Jai Alai

Orlando Jai Alai

Summer Jai Alai

Total Jai Alai Permitholders

Thoroughbred Racing Permitholders

Calder Race Course Inc

Gulfstream Park Thoroughbred After Racing Program Inc

Gulfstream Park Racing Association Inc

Tampa Bay Downs Inc

Tropical Park LLC

Total Thoroughbred Permitholders

arness Racing PermitholdersHIsle Casino and Racing at Pompano Park

Quarter Horse Racing Permitholders

Gretna Racing LLC

Hamilton Downs Horsetrack LLC

Ocala Breeders Sales Company Inc

South Florida Racing Association LLC (Hialeah Park)

South Marion Real Estate Holdings LLC

Total Quarter Horse Permitholders

TOTAL FOR ALL PERMITHOLDERS

TOTAL INTERTRACK WAGERING HANDLE BY GUEST

Fiscal Year 20142015 HOST PERMITHOLDER

HampT LICENSE MARDI NAPLES-FT ORANGE

GUEST PERMITHOLDER DAYTONA DERBY LANE FLAGLER GAMING JACKSONVILLE ACQUISITIONS GRAS MYERS PARK PALM BEACH

Greyhound Permitholders

Daytona Beach Kennel Club Inc $0 $565458 $39559 $427410 $0 $0 $104468 $206685 $277512 $1151228

Derby Lane (St Petersburg Kennel Club Inc) 400403 0 1264104 734615 539353 1001528 607941 629560 647548 2849276

Ebro Greyhound Park 0 477061 0 0 120937 224118 0 0 235451 680012

Flagler Dog Track 151770 523863 0 963972 289348 735708 675977 1065094 387667 1879977

HampT Gaming Inc dba Mardi Gras Racetrack 401713 613199 4774145 0 360241 639971 0 546941 452471 1395239

Jacksonville Kennel Club Inc 358833 765165 1719031 1141912 954413 612233 737600 486962 1190813 1951322

License Acquisitions LLC dba Palm Beach Greyhound Racing 0 0 173584 0 615703 0 0 0 5943 0

Mardi Gras Racetrack and Gaming Center 166597 176181 0 0 0 0 0 261184 0 524811

Melbourne Greyhound Park LLC 143910 309211 425960 276671 156745 329341 166263 181638 215933 1166738

Naples-Ft Myers Greyhound Track 127563 463029 876748 373230 137187 418511 213848 0 172869 1245367

Orange Park Kennel Club Inc 582020 1330147 2466171 1446962 0 947689 962835 629249 0 2923035

Palm Beach Kennel Club 383702 974646 89373 168222 0 0 173650 638791 757417 0

Penn Sanford LLCdba Sanford-Orlando Kennel Club 27473 0 1914324 0 609935 845170 375525 197288 358897 829361

Pensacola Greyhound Racing LLP 307729 0 163376 0 989261 218085 0 244201 1314092 1085806

SOKC LLC dba Sanford-Orlando Kennel Club 381947 1161172 403656 1399880 0 0 548963 609278 402546 1853594

Sarasota Kennel Club Inc 169028 1095005 947929 518427 331449 638994 303878 301445 316793 1735277

Tampa Greyhound Track 327772 2272374 299586 200196 500562 783090 202989 667209 623047 2372865

West Volusia Racing Inc 0 0 213735 0 483096 446746 32249 42607 261731 386957

Total Greyhound Permitholders $3930460 $10726511 $15771281 $7651497 $6088230 $7841184 $5106186 $6708132 $7620730 $24030865

Jai Alai Permitholders

Dania Jai Alai $0 $0 $22129 $0 $0 $0 $673 $0 $3379 $5198

Dania Summer Jai Alai 0 0 418231 0 63162 132771 0 0 5428 6946

Ft Pierce Jai Alai 124646 219015 131580 81696 150940 344760 57705 234438 159800 1089127

Miami Jai Alai 0 0 0 0 0 0 0 0 0 0

Ocala Poker and Jai Alai 151375 347426 92457 58560 185742 156611 62039 187718 241574 480339

Orlando Jai Alai 0 0 0 0 0 0 0 0 0 0

Summer Jai Alai 0 0 0 0 0 0 0 0 0 0

Total Jai Alai Permitholders $276021 $566441 $664397 $140256 $399844 $634142 $120417 $422156 $410181 $1581610

Thoroughbred Permitholders

Calder Race Course Inc $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

Tampa Bay Downs Inc 0 1125416 0 0 174740 252125 0 0 231926 1037492

Total Thoroughbred Permitholders $0 $1125416 $0 $0 $174740 $252125 $0 $0 $231926 $1037492

Harness Permitholders

Isle Casino and Racing at Pompano Park $0 $0 $237740 $187509 $252530 $494248 $178299 $295037 $399234 $1942130

Quarter Horse Permitholders

Gretna Racing LLC $324950 $0 $224968 $0 $430397 $227477 $0 $356068 $562368 $829223

Hamilton Downs Horsetrack LLC 0 0 0 0 0 0 0 0 0 0

Ocala Breeders Sales Company Inc 127651 162165 0 0 0 147562 0 0 0 446159

South Florida Racing Association LLC (Hialeah Park) 0 0 0 0 0 0 0 0 0 0

Total Quarter Horse Permitholders $452601 $162165 $224968 $0 $430397 $375039 $0 $356068 $562368 $1275382

TOTAL FOR ALL PERMITHOLDERS $4659082 $12580533 $16898386 $7979262 $7345741 $9596738 $5404902 $7781393 $9224439 $29867479

Note Figures above include handle from charityscholarship performances

CO

NT

INU

ED

ON

NE

XT

PA

GE

14

TOTAL INTERTRACK WAGERING HANDLE BY GUEST

Fiscal Year 20142015 HOST PERMITHOLDER

GUEST PERMITHOLDER

Penn Sanford SOKC LLC SARASOTA ST JOHNS

TAMPA GREYHOUND

WEST VOLUSIA RACING DANIA DANIA SUMMER MIAMI

Greyhound Permitholders

Daytona Beach Kennel Club Inc $18870 $257246 $116307 $591617 $48726 $0 $16797 $0 $135979

Derby Lane (St Petersburg Kennel Club Inc) 244840 323299 211898 733632 0 315558 145588 120889 262575

Ebro Greyhound Park 0 0 154402 305588 505515 0 11237 21454 0

Flagler Dog Track 184541 161709 115095 408522 525808 135468 0 0 0

HampT Gaming Inc dba Mardi Gras Racetrack 372309 444629 213355 279547 591483 360858 63450 84419 0

Jacksonville Kennel Club Inc 380130 450051 203278 1536495 640841 277140 70729 65346 119792

License Acquisitions LLC dba Palm Beach Greyhound Racing 271011 0 0 0 392517 159925 0 130997 0

Mardi Gras Racetrack and Gaming Center 62081 129318 166952 234641 105405 32149 37148 0 0

Melbourne Greyhound Park LLC 148544 193925 93457 262838 249891 107382 185619 164531 391831

Naples-Ft Myers Greyhound Track 141893 169446 160594 196425 418451 102874 0 0 0

Orange Park Kennel Club Inc 555341 638718 265721 0 1391013 424735 63635 69014 129251

Palm Beach Kennel Club 198344 599208 204508 896607 412510 138616 177706 11871 287759

Penn Sanford LLCdba Sanford-Orlando Kennel Club 0 0 0 161508 1046276 347597 0 0 0

Pensacola Greyhound Racing LLP 228664 382523 118421 1504719 0 290896 27110 22780 17476

SOKC LLC dba Sanford-Orlando Kennel Club 0 0 0 738955 0 0 0 0 0

Sarasota Kennel Club Inc 231313 279471 0 330631 991541 132114 0 0 0

Tampa Greyhound Track 484967 598340 306260 756514 2180833 282630 138561 114061 253939

West Volusia Racing Inc 214824 0 32455 57766 496418 0 65497 84753 27124

Total Greyhound Permitholders $3737672 $4627883 $2362703 $8996005 $9997228 $3107942 $1003077 $890115 $1625726

Jai Alai Permitholders

Dania Jai Alai $0 $0 $0 $0 $2299 $2692 $0 $0 $0

Dania Summer Jai Alai 0 0 0 0 29804 49090 0 0 0

Ft Pierce Jai Alai 0 0 0 179888 201424 102370 107270 104762 190181

Miami Jai Alai 0 0 0 0 0 0 336971 0 0

Ocala Poker and Jai Alai 133089 155744 0 276687 307065 120440 94506 87624 162237

Orlando Jai Alai 0 0 0 0 0 0 319107 302794 463545

Summer Jai Alai 0 0 0 0 0 0 146985 437220 0

Total Jai Alai Permitholders $133089 $155744 $0 $456575 $540592 $274592 $1004839 $932400 $815963

Thoroughbred Permitholders

Calder Race Course Inc $0 $0 $0 $0 $0 $0 $0 $0 $0

Gulfstream Park Racing Association Inc 0 0 0 0 0 0 0 0 0

Tampa Bay Downs Inc 138924 223395 0 320826 957241 0 140508 98725 212392

Total Thoroughbred Permitholders $138924 $223395 $0 $320826 $957241 $0 $140508 $98725 $212392

Harness Permitholders

Isle Casino and Racing at Pompano Park $0 $0 $0 $531898 $0 $0 $291606 $228569 $0

Quarter Horse Permitholders

Gretna Racing LLC $162100 $207389 $0 $759525 $0 $268608 $50389 $40675 $30238

Hamilton Downs Horsetrack LLC 0 0 0 0 0 0 0 0 0

Ocala Breeders Sales Company Inc 0 0 0 10 195329 91726 46280 42507 74090

South Florida Racing Association LLC (Hialeah Park) 0 0 0 0 0 0 0 0 0

Total Quarter Horse Permitholders $162100 $207389 $0 $759535 $195329 $360334 $96669 $83182 $104328

TOTAL FOR ALL PERMITHOLDERS $4171785 $5214411 $2362703 $11064839 $11690390 $3742868 $2536699 $2232991 $2758409

Note Figures above include handle from charityscholarship performances

CO

NT

INU

ED

ON

NE

XT

PA

GE

CO

NT

INU

ED

FR

OM

PR

EV

IOU

S P

AG

E

15

TOTAL INTERTRACK WAGERING HANDLE BY GUEST

Fiscal Year 20142015 HOST PERMITHOLDER

GULFSTREAM PARK AFTER

GULFSTREAM RACING TAMPA BAY TROPICAL POMPANO HIALEAH

GUEST PERMITHOLDER SUMMER CALDER PARK PROGRAM DOWNS PARK PARK PARK TOTAL

Greyhound Permitholders

Daytona Beach Kennel Club Inc $53007 $0 $4394280 $0 $1476441 $117487 $1138029 $22035 $11159141

Derby Lane (St Petersburg Kennel Club Inc) 213225 497213 8857607 542476 4133961 366551 1959757 26435 27629832

Ebro Greyhound Park 0 116480 1562818 161288 260802 114923 0 0 4952086

Flagler Dog Track 0 287071 3156089 272859 670865 263766 1122245 0 13977414

HampT Gaming Inc dba Mardi Gras Racetrack 0 210101 4032179 172283 1484388 219831 2236984 0 19949736

Jacksonville Kennel Club Inc 95467 267101 4863232 293128 2176257 221594 1215372 0 22794237

License Acquisitions LLC dba Palm Beach Greyhound Racing 87410 0 6310814 1851847 1227106 367368 1079858 0 12674083

Mardi Gras Racetrack and Gaming Center 0 0 955126 0 468294 0 654418 0 3974305

Melbourne Greyhound Park LLC 315963 440792 8386263 459438 2668101 428725 946785 32164 18848659

Naples-Ft Myers Greyhound Track 0 864344 14200067 569074 4613599 449181 1532461 0 27446761

Orange Park Kennel Club Inc 101784 360156 5454909 388232 2387482 274760 157891 0 23950750

Palm Beach Kennel Club 149648 1692796 24376464 0 7830831 907585 3970398 0 45040652

Penn Sanford LLCdba Sanford-Orlando Kennel Club 0 532327 3566240 530629 1551508 207266 766171 0 13867495

Pensacola Greyhound Racing LLP 17607 220622 880090 172838 316696 194588 0 0 8717580

SOKC LLC dba Sanford-Orlando Kennel Club

CO 0 0 5944433 0 2394218 232342 980184 0 17051168

Sarasota Kennel Club Inc

NT 0 485502 8684536 505658 2842415 373288 991954 0 22206648

Tampa Greyhound Track

INU 212998 345399 6640469 398407 3164914 313614 1697987 29343 26168926

West Volusia Racing Inc

ED 66977 356109 2511429 356010 689451 126603 877406 0 7829943

Total Greyhound Permitholders

FR

O $1314086 $6676013 $114777045 $6674167 $40357329 $5179472 $21327900 $109977 $328239416

Jai Alai Permitholders

M

Dania Jai Alai

PR

E $7816 $1073 $29419 $0 $3923 $0 $10231 $0 $88832

Dania Summer Jai Alai

VI 124090 0 161662 42577 89633 18742 233220 0 1375356

Ft Pierce Jai Alai 157060 270013 4432026 273167 1516075 207588 0 0 10335531

Miami Jai Alai

OU

S P

AG

E

0 0 0 0 0 0 0 0 336971

Ocala Poker and Jai Alai 131081 95278 1614932 106956 595813 87669 268246 0 6201208

Orlando Jai Alai 373221 418079 7584218 444757 2452702 385292 1969600 0 14713315

Summer Jai Alai 0 0 0 0 0 0 0 0 584205

Total Jai Alai Permitholders $793268 $784443 $13822257 $867457 $4658146 $699291 $2481297 $0 $33635418

Thoroughbred Permitholders

Calder Race Course Inc $0 $0 $3217039 $0 $415881 $0 $2455 $0 $3635375

Gulfstream Park Racing Association Inc 0 5206534 0 0 18093894 0 3451638 92216 26844282

Tampa Bay Downs Inc 157904 1066035 21198004 1068777 0 782536 1780453 0 30967419

Total Thoroughbred Permitholders $157904 $6272569 $24415043 $1068777 $18509775 $782536 $5234546 $92216 $61447076

Harness Permitholders

Isle Casino and Racing at Pompano Park $0 $934500 $17934679 $1096365 $3441041 $838251 $0 $90950 $29374586

Quarter Horse Permitholders

Gretna Racing LLC $13917 $67841 $1235162 $84246 $540350 $66398 $0 $10691 $6492980

Hamilton Downs Horsetrack LLC 0 0 0 0 3966 0 0 0 3966

Ocala Breeders Sales Company Inc 55213 534643 8185796 613595 2840424 502564 338935 0 14404649

South Florida Racing Association LLC (Hialeah Park) 0 502523 9211732 680307 2462613 498768 148110 0 13504053

Total Quarter Horse Permitholders $69130 $1105007 $18632690 $1378148 $5847353 $1067730 $487045 $10691 $34405648

TOTAL FOR ALL PERMITHOLDERS $2334388 $15772532 $189581714 $11084914 $72813644 $8567280 $29530788 $303834 $487102144

Note Figures above include handle from charityscholarship performances

16

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 Historical Resources Operating Trust Fund and the Racing Scholarship Trust Fund (Board of Governorsrsquo 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 $1618467 was paid to charitable organizations during Fiscal Year 20142015 bringing the total proceeds disbursed since 1985 to $78134281

RACING SCHOLARSHIP TRUST FUND

The Board of Governors within the Department of Education oversees the Board of Governorsrsquo Operations and Maintenance Trust Fund and ensures that the referenced contributions are used to provide scholarships to deserving students attending Floridas colleges and universities A total of $16885110 has been paid to this fund since the program began in 1949

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 Department of Educationrsquos State School Trust Fund for the support and maintenance of Floridas public schools Since 1957 the total paid into this fund is $95578484 The amount collected from abandoned winning tickets for the State School Trust Fund for this fiscal year is detailed below

Abandoned Winning Tickets Greyhound Permitholders $744478 Jai Alai Permitholders 50750

Total For 20142015 Fiscal Year $795228

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

17

bull C

CARDROOM COMPARATIVE DATA

During Fiscal Year 20142015 there were 25 permitholders that obtained a cardroom license Two did not operate the other 23 operated at 23 pari-mutuel facilities located throughout the state The number of cardroom tables decreased from 788 in Fiscal Year 20132014 to 755 in Fiscal Year 20142015 Cardroom gross receipts decreased from $136163616 to $135888902 and the gross receipts tax decreased from $13615464 to $13589789 this fiscal year Table fees decreased from $788000 to $755000 this fiscal year The overall result was a decrease in total state revenue from $14403464 to $14344789 this fiscal year

Cardroom tax revenue is distributed 50 percent between the Pari-Mutuel Wagering Trust Fund and the General Revenue Fund In accordance with Section 849086(13)(h) Florida Statutes one quarter of the moneys deposited into the Pari-Mutuel Wagering Trust Fund must be distributed to counties and municipalities that approved the cardroom In October 2015 the division distributed approximately $1698723 to the countiesmunicipalities from cardroom gross receipts

CARDROOM GROSS RECEIPTS AND TOTAL STATE REVENUE FISCAL YEARS 20052006 THROUGH 20142015

$0

$20

$40

$60

$80

$100

$120

$140

Mil

lio

ns

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 (A)

Total State Revenue (Gross Receipts Tax

plus Table Fees)

Total State Revenue as a

Percent of Gross Receipts

20052006 $44433359 $4443337 $264000 $4707337 1059 20062007 $54208544 $5420855 $325500 $5746355 1060 20072008 $90863855 $9086385 $875000 $9961385 1096 20082009 $101700243 $10170024 $698000 $10868024 1069 20092010 $104799448 $10479945 $749000 $11228945 1071 20102011 $125141080 $12514108 $718000 $13232108 1057 20112012 $131447663 $13144767 $834000 $13978767 1063 20122013 $132690415 $13269045 $810000 $14079045 1061 20132014 $136163616 $13615464 $788000 $14403464 1058 20142015 $135888902 $13589789 (B) $755000 $14344789 1056

(A) Amount agrees with the number of approved cardroom tables per annual cardroom licenses and reflects the number of tables in operation each fiscal year

(B) Includes additional payment of $89750 for October 2013 recevied in August 2014 due to revised monthly report

18

-----------------------------+-----------------------------------------------------ltmiddotmiddotmiddotmiddot middotmiddotmiddotmiddot middotmiddotmiddotmiddotmiddotmiddot middotmiddotmiddotmiddotmiddot middotmiddotmiddot middotmiddotmiddotmiddotmiddot middotmiddot middotmiddotmiddot middot

COMPONENTS OF CARDROOM REVENUE BY ASSOCIATION

Fiscal Year 20142015

Greyhound Racing Permitholders

Daytona Beach Kennel Club IncWest Volusia Racing Inc Volusia $10260442 $805384 $11065826 $1106583 $55000 $1161583

Derby Lane (St Petersburg Kennel Club Inc) Pinellas 7766643 809669 8576312 857631 45000 902631

Ebro Greyhound Park Washington 2728129 326879 3055008 305500 20000 325500

Flagler Dog Track Dade 6912438 27325 6939763 694874 (C) 23000 717874

Jacksonville Kennel Club Inc Duval 14725776 939280 15665056 1566506 71000 1637506

Mardi Gras Racetrack and Gaming CenterH ampT Gaming Inc Hallandale 5654584 282119 5936703 593670 30000 623670

Melbourne Greyhound Park LLC Brevard 4223440 136195 4359635 435963 34000 469963

Naples-Ft Myers Greyhound Track Lee 6405597 505015 6910612 691063 32000 723063

Orange Park Kennel Club Inc Town of Orange Park 7439673 66615 7506288 750629 39000 789629

Palm Beach Kennel ClubLicense Acquisitions LLC Palm Beach 11544820 1065075 12609895 1260990 75000 1335990

Pensacola Greyhound Racing LLP Escambia 3153303 616385 3769688 376969 20000 396969

Sarasota Kennel Club Inc Sarasota 4894259 772380 5666639 566664 35000 601664

St Johns Greyhound Park (D) St Johns 0 0 0 0 1000 1000

Tampa Greyhound Track Hillsborough 2040726 74567 2115293 211529 1000 212529

Total Greyhound Permitholders $87749830 $6426888 $94176718 $9418571 $481000 $9899571

Jai Alai Permitholders

Dania Jai AlaiSummersport Enterprises LLC Hallandale $5976 $84872 $90848 $9085 $1000 $10085

Ft Pierce Jai Alai St Lucie 2353923 152587 2506510 250651 25000 275651

Hamilton Jai Alai and Poker Hamilton 411259 165 411424 41142 3000 44142

MiamiSummer Jai Alai Dade 2285247 54267 2339514 233951 16000 249951

Ocala Poker and Jai Alai Marion 3316536 172445 3488981 348898 21000 369898

Total Jai Alai Permitholders $8372941 $464336 $8837277 $883727 $66000 $949727

Thoroughbred Racing Permitholders

Gulfstream Park Racing Association Inc Broward 5374421 142163 5516584 551658 21000 572658

Tampa Bay Downs Inc Hillsborough 3514313 743283 $4257596 425760 23000 448760

Total Thoroughbred Permitholders $8888734 $885446 $9774180 $977418 $44000 $1021418

Harness Racing Permitholders

Isle Casino and Racing at Pompano Park Broward $11234738 $1660226 $12894964 $1289496 $45000 $1334496

Quarter Horse Racing Permitholders

Gretna Racing LLC Gadsden $1649021 $197375 $1846396 $184640 $15000 $199640

South Florida Racing Association LLC (Hialeah Park) City of Hialeah 7695032 664335 $8359367 835937 44000 879937

Total Quarter Horse Permitholders $9344053 $861710 $10205763 $1020577 $59000 $1079577

TOTAL FOR ALL PERMITHOLDERS $125590296 $10298606 $135888902 $13589789 $695000 $14284789

Total Taxes and Fees

County Municipality Gross Receipts

Tournament Gross Receipts

Total Gross Receipts

Gross Receipts

Tax (A) Table Fees Collected (B)

(A) 18th of total gross receipts tax is distributed to counties or municipalities by October 1 of the following year

(B) Amounts shown are table fees collected during fiscal year 20142015

(C) Includes additional payment of $ 89750 for October 2013 received in August 2014 due to revised monthly report

(D) Permitholder paid table fees and received cardroom license for 20142015 but did not conduct cardroom operations during 20142015

19

SLOT COMPARATIVE DATA

During Fiscal Year 20142015 the total amount wagered by patrons was $7979515007 Average daily revenue per slot machine was $188 Total net slot revenue was $521670975 As a result the total taxes paid to the state was $182584841 an increase of five percent in total paid slot taxes from the previous fiscal year A total of $15750000 was collected in annual fees including the Compulsive or Addictive Gambling Prevention Program Fee per Section 551118(3) Florida Statutes For further details see the Summary of State Revenue From Pari-Mutuel Cardroom Slot Activity and Indian Gaming Compact (page 36) of this report On October 12 2014 Dania Jai-Alai closed the slot portion of the facility due to remodeling

HISTORICAL SLOT FACILITY ACTIVITY

Fiscal Year Total Amount Wagered Total State Revenue

20062007 $1114108466 $49620582

20072008 $3023981126 $120560317

20082009 $2701341778 $103895351

20092010 $3840468455 $138125105

20102011 $5054297731 $125063886

20112012 $6045432393 $143962346

20122013 $6690513855 $152532223

20132014 $7953652039 $174024068

20142015 $7979515007 $182584841

FISCAL YEAR 20142015 Gulfstream

Operations Began

11152006

Mardi Gras Operations Began

12282006

Pompano Park Operations Began

4142007

West Flagler Operations Began

10152009

Calder Operations Began

1222010

Miami Jai Alai Operations Began

1232012

Hialeah Park Operations Began

8142013

Dania Jai Alai (2)

Operations Began

2202014

TOTAL

Average Number of Machines 847 965 1456 801 1113 1029 850 522 7583

Number of Operating Days 365 365 365 365 365 365 365 104 365

Average Daily Revenue per Machine $159 $136 $274 $276 $182 $153 $207 $54 $188

Amount Wagered $794329039 $701055610 $2005415129 $1358574237 $981098699 $1038431327 $1045072386 $55538580 $7979515007

Amount Won By Patrons $734280878 $644290707 $1836310191 $1275489711 $891381301 $970450887 $974876557 $51446310 $7378526542

Promotional Credits $11040693 $8819486 $23693184 $2408311 $16024799 $10662818 $6084879 $1173239 $79907409

30-Day Unclaimed Tickets $96186 $36565 $198873 $39305 $37224 $108049 $36100 $2999 $555301

Net Slot Machine Revenue $49103653 $47986792 $145610627 $80720091 $73755061 $57425670 $64147050 $2922031 $521670975

State Tax Revenue (1) $17186279 $16795377 $50963719 $28252032 $25814271 $20098984 $22451468 $1022711 $182584841

Permitholder Revenue $31917374 $31191415 $94646908 $52468059 $47940790 $37326686 $41695582 $1899320 $339086134 Total State Revenue as a Percent of

Amount Wagered 216 240 254 208 263 194 215 184 229

Note Changes to figures for Fiscal Year 20112012 and 20122013 are due to refunds to Miami Jai Alai for overpayment of slot taxes

(1) (1) 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

(2) Danias Casino was open February 20 2014 through October 12 2014

20

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Daily Revenue per Machine Compared to Average Number of Machines For Fiscal Years 20062007 - 20142015

GULFSTREAM PARK RACING AND CASINO

$450 2000

$400 1800

$350 1600

$300 1400

$250

$200

1200

1000

800 $150 600 $100 400

$50 200

$0 0

Revenue per Machine Machines

MARDI GRAS RACETRACK AND GAMING CENTER

$450 2000

$400 1800

$350 1600 1400$300 1200

$250 1000

$200 800

$150 600 $100 400

$50 200 $0 0

Revenue per Machine Machines

ISLE CASINO AND RACING AT POMPANO PARK

$450 2000

$400 1800

$350 1600 1400 $300 1200

$250 1000

$200 800

$150 600 $100 400

$50 200 $0 0

Revenue per Machine Machines

Jl ~~ - r--_~-v~ V bull ~ -

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Daily Revenue per Machine Compared to Average Number of Machines For Fiscal Years 20062007 - 20142015

FLAGLER DOG TRACK AND MAGIC CITY CASINO

0

200

400

600

800

1000

1200

1400

1600

1800

2000

$0

$50

$100

$150

$200

$250

$300

$350

$400

$450

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Revenue per Machine Machines

CALDER CASINO AND RACE COURSE

0

200

400

600

800

1000

1200

1400

1600

1800

2000

$0

$50

$100

$150

$200

$250

$300

$350

$400

$450

Ave

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Revenue per Machine Machines

MIAMI JAI ALAI

0

200

400

600

800

1000

1200

1400

1600

1800

2000

$0

$50

$100

$150

$200

$250

$300

$350

$400

$450

Ave

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Revenue per Machine Machines

22

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Daily Revenue per Machine Compared to Average Number of Machines For Fiscal Years 20062007 - 20142015

HIALEAH PARK

0

200

400

600

800

1000

1200

1400

1600

1800

2000

$0

$50

$100

$150

$200

$250

$300

$350

$400

$450

Ave

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Revenue per Machine Machines

DANIA JAI ALAI (1)

0

200

400

600

800

1000

1200

1400

1600

1800

2000

$0

$50

$100

$150

$200

$250

$300

$350

$400

$450

Ave

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Revenue per Machine Machines

ALL FACLITIES COMBINED

0

1000

2000

3000

4000

5000

6000

7000

8000

$0

$50

$100

$150

$200

$250

$300

$350

$400

$450

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Revenue per Machine Machines

(1) Danias Casino was open February 20 2014 through October 12 2014

23

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Pari-Mutuel Permitholders with 2014-2015 Operating Licenses

--0

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-0 -I

Pensacola Greyhound Track

bestbet Jacksonville

Orange Park Kennel Club

St Johns Greyhound Park

Creek Entertainment Gretna

Ocala Poker amp Jai Alai

Daytona B K C West Volusia

Sanford Orlando Penn Sanford

Orlando Jai Alai

Melbourne Greyhound Park

Sarasota Kennel Club

Fort Pierce Jai Alai

Naples Fort Myers Greyhound

Palm Beach K C P B Greyhound

The Isle at Pompano Park

Mardi Gras Casino Racetrack

Dania J A Dania Summer J A

Gulfstream GPTARP Tropical

Calder Casino

Miami Summer

8 Jai Alai

5 Thoroughbred

1 Harness

1 Limited Intertrack Wagering License (5506308 FS)

Hamilton Jai Alai C C

8 Slot Machine Gaming Facilities

C 24 Cardrooms

C

C

C

C

C

C

C

C

C

C

C

Ocala Breedersrsquo Sales

Tampa Bay Downs

Derby Lane

Tampa Greyhound Track

19 Greyhound

C

C

Key

S

S

S

S

C

C

C

5 Quarter Horse

Hialeah Park

S

S

C

Hamilton Downs

South Marion

C

Ebro Greyhound ParkC

C S

Ocala Breedersrsquo Sales

C

S

Flagler Dog Track amp Magic City Casino C S Facilities where two or more permits operate 2014 October 23

24

GREYHOUND PERMITHOLDERS

Florida remains the leader in greyhound racing in the United States with 19 permitholders operating at 12 tracks throughout the state A total of 3515 completed performances including charity and scholarship performances were conducted during this past fiscal year a minimal change from the previous year

During Fiscal Year 20142015 handle wagered on live greyhound performances decreased by approximately two percent Intertrack handle wagered on broadcasts of live Florida greyhound performances decreased by approximately three percent Simulcast handle wagered on broadcasts of performances from outside the state increased by approximately two percent Intertrack simulcast handle wagered on broadcast of performances from outside the state increased by approximately 15 percent Overall there was a decrease in total handle by approximately one percent for the Florida greyhound industry

Total paid attendance decreased by approximately three 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 approximately four percent during Fiscal Year 20142015 The greyhound industry accounted for approximately 303 percent of Floridarsquos total revenue and 319 percent of total handle from pari-mutuel performances

Greyhound permitholders reported paying a total of $25631721 in purses during Fiscal Year 20142015 For more detail on purses paid please refer to the following information by permitholder The division was able to confirm reported purse amounts from the weekly purse reports submitted in accordance with Section 61D-8006 Florida Administrative Code

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 Section 5501647 Florida Statutes provides a greyhound permitholder with credits in an amount equal to the uncashed pari-mutuel tickets remitted in the prior state fiscal year to the state which is applied against any taxes imposed the next fiscal year Additionally Section 5501647 Florida Statutes requires each permitholder to pay an amount not less than 10 percent of the credit provided by this section to any bona fide organization that promotes or encourages the adoption of greyhounds During Fiscal Year 20142015 total contributions provided to greyhound adoption units amounted to $136466 which exceeded the minimum statutory requirement

Total Live Performances (Completed) (1)

(1) Performances where eight or more races were h

3515 eld

Total Paid Attendance 276495

Total Live Performances (Actual) 3530 Total Admission Tax $11585

Total Racing Days 2392

Daytona Beach Kennel Club Inc Volusia County

Website wwwdaytonagreyhoundcom Telephone MailingStreet Address 960 South Williamson Boulevard Daytona Beach Florida 32114-7247 Fax

Meet Period 12152014 to 06302015

Racing Results Live Performances (Completed) 248 Purses Paid $1002456 Live Performances (Actual) 250 Racing Days 168 Paid Attendance 0

Total Admission Tax $0

3862526484 3862524808

Derby Lane St Petersburg Kennel Club Inc

Pinellas County

Website wwwderbylanecom MailingStreet Address 10490 Gandy Boulevard St Petersburg Florida 33702-2395 Telephone

Fax

Meet Period 01012015 to 06302015

Racing Results Live Performances (Completed) 207 Purses Paid $2197236 Live Performances (Actual) 207 Racing Days 155 Paid Attendance 0

Total Admission Tax $0

7278123339 7278123305

25

Ebro Greyhound Park Washington County Kennel Club Inc

Washington County

Website wwwgoebrocom Telephone MailingStreet Address 6558 Dog Track Road Ebro Florida 32437-1142 Fax

Meet Period 07012014 to 09202014 and 05022015 to 06302015

Racing Results Live Performances (Completed) 184 Purses Paid $463061 Live Performances (Actual) 184 Racing Days 92 Paid Attendance 8844

Total Admission Tax $323

8502343943 8505354442

Flagler Dog Track West Flagler Associates Ltd

Dade County

Website wwwmagiccitycasinocom Mailing Address Post Office Box 350940 Miami Florida 33135-0940 Telephone Street Address 401 NW 38th Court Miami Florida 33126-5638 Fax

Meet Period 07012014 to 10252014 and 06022015 to 06302015

Racing Results Live Performances (Completed) 153 Purses Paid $3396362 Live Performances (Actual) 163 Racing Days 103 Paid Attendance 0

Total Admission Tax $0

3056493000 3056314529

HampT Gaming Inc Dade County

See Mardi Gras Racetrack and Gaming Centers contact information for detail

Meet Period 02152015 to 04302015 at Mardis Gras

Racing Results Live Performances (Completed) 106 Purses Paid $1055684 Live Performances (Actual) 106 Racing Days 53 Paid Attendance 0

Total Admission Tax $0

Jacksonville Kennel Club Inc Jacksonville Greyhound Racing Inc

Duval County

Website wwwbestbetjaxcom Mailing Address Post Office Box 959 Orange Park Florida 32067-0959 Telephone Street Address 201 Monument Road Jacksonville Florida 32225-8106 Fax

Meet Period 07022014 to 09282014 at Orange Park

Racing Results Live Performances (Completed) 104 Purses Paid $931749 Live Performances (Actual) 104 Racing Days 77 Paid Attendance 0

Total Admission Tax $0

9046460001 9046460420

Jefferson County Kennel Club Inc Jefferson County

Mailing Address Post Office Box 400 Monticello Florida 32345-0400 Telephone Street Address 3079 North Jefferson Street Monticello Florida 32344-5685 Fax

Jefferson County license was suspended during the 20142015 year therefore no live Meet Period

performances were conducted Racing Results Live Performances (Completed) 0 Purses Paid $0 Live Performances (Actual) 0 Racing Days 0 Paid Attendance 0

Total Admission Tax $0

8509972561 8509973871

License Acquisitions LLC (Palm Beach Greyhound Racing) Palm Beach County

See Palm Beach Kennel Clubs contact information for detail

Meet Period 07012014 to 09302014 at Palm Beach Kennel Club

Racing Results Live Performances (Completed) 118 Purses Paid $986937 Live Performances (Actual) 118 Racing Days 92 Paid Attendance 6777

Total Admission Tax $91

26

Mardi Gras Racetrack and Gaming Center Hartman and Tyner Inc

Broward County

Website wwwmgflacom MailingStreet Address 831 North Federal Highway Hallandale Beach Florida 33009-2410

Meet Period 12012014 to 02142015

Racing Results Live Performances (Completed) 105 Purses Paid Live Performances (Actual) 106 Racing Days 53 Paid Attendance

Total Admission Tax

Telephone Fax

$1027511

0 $0

954-924-3200 9549243143

Melbourne Greyhound Park LLC Brevard County

Website wwwmgparkcom MailingStreet Address 1100 North Wickham Road Melbourne Florida 32935-8941

Meet Period 01022015 to 04182015

Racing Results Live Performances (Completed) 108 Purses Paid Live Performances (Actual) 108 Racing Days 92 Paid Attendance

Total Admission Tax

Telephone Fax

$371026

0 $0

3212599800 3212593437

Naples-Ft Myers Greyhound Track Southwest Florida Enterprises Inc

Lee County Website wwwnaplesfortmyersdogscom Mailing Address Post Office Box 2567 Bonita Springs Florida 34133-2567 Street Address 10601 Bonita Beach Road SW Bonita Springs Florida 34135-5620

Meet Period 10312014 to 05252015

Racing Results Live Performances (Completed) 398 Purses Paid Live Performances (Actual) 399 Racing Days 191 Paid Attendance

Total Admission Tax

Telephone Fax

$1701827

159675 $10158

2399922411 2399479244

Orange Park Kennel Club Inc Jacksonville Greyhound Racing Inc

Clay County

Website wwwbestbetjaxcom Mailing Address Post Office Box 959 Orange Park Florida 32067-0959 Street Address 455 Park Avenue Orange Park Florida 32073-3101

Meet Period 09292014 to 11302014 and 04272015 to 06292015

Racing Results Live Performances (Completed) 145 Purses Paid Live Performances (Actual) 145 Racing Days 108 Paid Attendance

Total Admission Tax

Telephone Fax

$1339454

0 $0

9046460001 9046460420

Palm Beach Kennel Club Investment Corporation of Palm Beach

Palm Beach County

Website wwwpbkennelclubcom MailingStreet Address 1111 North Congress Avenue West Palm Beach Florida 33409-6317

Meet Period 10012014 to 06302015

Racing Results Live Performances (Completed) 349 Purses Paid Live Performances (Actual) 350 Racing Days 271 Paid Attendance

Total Admission Tax

Telephone Fax

$3313872

25373 $815

5616832222 5614719114

Penn Sanford LLC dba Sanford-Orlando Kennel Club Seminole County

See SOKC LLCs contact information for detail Meet Period 07022014 to 12312014

Racing Results Live Performances (Completed) 146 Purses Paid Live Performances (Actual) 146 Racing Days 115 Paid Attendance

Total Admission Tax

$799409

0 0

27

Pensacola Greyhound Racing LLP Escambia County

Website wwwpensacolagreyhoundtrackcom Mailing Address Post Office Box 12824 Pensacola Florida 32591-2824 Telephone Street Address 951 Dog Track Road Pensacola Florida 32506-8236 Fax

Meet Period 07022014 to 1042014 and 01232015 to 06282015

Racing Results Live Performances (Completed) 160 Purses Paid $827398 Live Performances (Actual) 160 Racing Days 128 Paid Attendance 0

Total Admission Tax $0

8504558595 8504538883

SOKC LLC dba Sanford-Orlando Kennel Club Seminole County

Website wwwsanfordorlandokccom MailingStreet Address 301 Dog Track Road Longwood Florida 32750-6558 Telephone Meet Period 01012015 to 06292015 Fax

Racing Results

Live Performances (Completed) 181 Purses Paid $915315 Live Performances (Actual) 181 Racing Days 129 Paid Attendance 0

Total Admission Tax $0

4078311600 4078313997

Sarasota Kennel Club Inc Sarasota County

Website wwwsarasotakennelclubcom Telephone MailingStreet Address 5400 Bradenton Road Sarasota Florida 34234-2999 Fax

Meet Period 11072014 to 04252015

Racing Results Live Performances (Completed) 193 Purses Paid $791149 Live Performances (Actual) 193 Racing Days 143 Paid Attendance 75826

Total Admission Tax $198

9413557744 9413512207

St Johns Greyhound Park (Bayard Raceways Inc) Jacksonville Greyhound Racing Inc

St Johns County

Website wwwbestbetjaxcom Mailing Address Post Office Box 959 Orange Park Florida 32067-0959 Telephone Street Address 6322 Racetrack Road Jacksonville Florida 32259-2107 Fax

Meet Period 12012014 to 04262015 at Orange Park

Racing Results Live Performances (Completed) 166 Purses Paid $1652523 Live Performances (Actual) 166 Racing Days 124 Paid Attendance 0

Total Admission Tax $0

9046460001 9046460420

Tampa Greyhound Track TBDG Acquisition LLC

Hillsborough County

Website wwwtgtpokercom Mailing Address Post Office Box 8096 Tampa Florida 33674-8096 Telephone Street Address 8300 North Nebraska Ave Tampa Florida 33604-3107 Fax

Meet Period 07012014 to 12312014 at Derby Lane Racing Results Live Performances (Completed) 209 Purses Paid $2113033 Live Performances (Actual) 209 Racing Days 156 Paid Attendance 0 Paid Attendance 0 Total Admission Tax $0 Total Admission Tax $0

8139324313 8139325048

West Volusia Racing Inc Volusia County

See Daytona Beach Kennel Clubs contact information for detail

Meet Period 07012014 to 12132014 at Daytona Beach Kennel Club

Racing Results Live Performances (Completed) 235 Purses Paid $745719 Live Performances (Actual) 235 Racing Days 142 Paid Attendance 0

Total Admission Tax $0

28

JAi ALAI PERMITHOLDERS

Florida was the first state in the nation to conduct jai alai performances with the first fronton being built in 1926 There are eight jai alai permitholders operating at six frontons throughout Florida In fact Florida is now the only state where pari-mutuel wagering on live jai alai games is conducted A total of 925 completed performances including charity and scholarship performances were conducted during this past fiscal year an increase of approximately 19 percent from the previous fiscal year

During Fiscal Year 20142015 handle wagered on live jai alai performances decreased by approximately 39 percent Intertrack handle wagered on broadcasts of live Florida jai alai performances decreased by approximately 43 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 approximately 41 percent for the Florida jai alai industry

Total jai alai revenue to the state decreased by approximately three percent during Fiscal Year 20142015 The jai alai industry accounted for approximately 32 percent of Floridarsquos total revenue and 19 percent of total handle from pari-mutuel performances

Permitholders reported paying a total of $4745469 in playersrsquo awards For more detail on playersrsquo awards paid please refer to the following information by permitholder

Total paid attendance decreased by 100 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 (Completed) (1) 925 Total Paid Attendance 0 (1) Performances where eight or more games were held

Total Performances (Actual) 925

Total Gaming Days 522 Total Admission Tax $0

Dania Jai Alai Dania Entertainment Center LLC

Broward County

Website wwwcasinodaniabeachcom Telephone MailingStreet Address 301 East Dania Beach Boulevard Dania Beach Florida 33004-3016 Fax

Meet Period 10072014 to 12302014

Gaming Results Live Performances (Completed) 180 Paid Attendance 0 Live Performances (Actual) 180 Total Admission Tax $0 Live Operating Days 70 Players Awards Paid $939484

9549272841 9549257529

Dania Summer Jai Alai Dania Entertainment Center LLC

Broward County

See Dania Jai Alais contact information for detail

Meet Period 07012014 to 10062014 at Dania Jai Alai

Gaming Results Live Performances (Completed) 109 Paid Attendance 0 Live Performances (Actual) 109 Total Admission Tax $0 Live Operating Days 55 Players Awards Paid $622035

Ft Pierce Jai Alai Fronton Holdings LLC

St Lucie County

Website wwwcasinomiamijaialicom Telephone MailingStreet Address 1750 South Kings Highway Ft Pierce Florida 34945-3099 Fax

Meet Period 02272015 to 03272015 Miscellaneous Revenue to State $34538 (See Section 55009511(4) Florida Statutes for detail) Gaming Results Live Performances (Completed) 41 Paid Attendance 0 Live Performances (Actual) 41 Total Admission Tax $0 Live Operating Days 21 Players Awards Paid $152543

7724647500 7724640099

29

Hamilton Jai Alai and Poker Richmond Entertainment Inc

Hamilton County

MailingStreet Address 6968 US Highway 129 South Jasper Florida 32052-6774 Telephone Fax

Meet Period 05172015 to 06242015

Gaming Results Live Performances (Completed) 228 Paid Attendance 0 Live Performances (Actual) 228 Total Admission Tax $0 Live Operating Days 38 Players Awards Paid $17000

3866380011 3866380033

Miami Jai Alai Fronton Holdings LLC

Dade County

Website wwwcasinomiamijaialicom Telephone MailingStreet Address 3500 NW 37th Avenue Miami Florida 33142-4923 Fax

Meet Period 11022014 to 04302015

Gaming Results Live Performances (Completed) 153 Paid Attendance 0 Live Performances (Actual) 153 Total Admission Tax $0 Live Operating Days 153 Players Awards Paid $1461314

3056336400 3056347013

Ocala Poker and Jai Alai Second Chance Jai Alai LLC

Marion County

Website wwwocalapokerroomcom Mailing Address Post Office Box 580 Orange Lake Florida 32681-0580 Telephone Street Address 4601 NW Highway 318 Reddick Florida 32686 Fax

Meet Period 02022015 to 03022015 Miscellaneous Revenue to State $22000 (See Section 55009511(4) Florida Statutes for detail) Gaming Results Live Performances (Completed) 41 Paid Attendance 0 Live Performances (Actual) 41 Total Admission Tax $0 Live Operating Days 21 Players Awards Paid $147480

3525912345 3525913402

Orlando Jai Alai RB Jai Alai LLC Seminole County

Website wwworlandoliveeventscom Telephone MailingStreet Address 6405 South Highway 17-92 Fern Park Florida 32730-2057 Fax

Meet Period 04032015 to 05302015

Miscellaneous Revenue to State $15200 (See Section 55009511(4) Florida Statutes for detail) Gaming Results Live Performances (Completed) 43 Paid Attendance 0 Live Performances (Actual) 43 Total Admission Tax $0 Live Operating Days 34 Players Awards Paid $0

4073396221 4078314689

Summer Jai Alai Partnership Dade County

See Miami Jai Alais contact information for detail

Meet Period 08032014 to 10312014 and 05012015 to 06292015 at Miami Jai Alai

Gaming Results Live Performances (Completed) 130 Paid Attendance 0 Live Performances (Actual) 130 Total Admission Tax $0 Live Operating Days 130 Players Awards Paid $1405613

30

THOROUGHBRED PERMITHOLDERS

Florida continues to be a premier thoroughbred racing state with five permitholders operating at three tracks located in Central and South Florida A total of 330 completed performances including charity and scholarship performances were conducted during this past fiscal year a decrease of approximately 21 percent from the previous fiscal year

During Fiscal Year 20142015 handle on live thoroughbred performances increased by approximately four percent Handle from intertrack wagering increased approximately six percent Simulcast handle wagered on broadcasts of performances from outside the state decreased by approximately 46 percent Intertrack simulcast handle decreased by approximately two percent Overall total handle decreased by approximately 11 percent for the Florida thoroughbred industry

Total thoroughbred revenue to the state during Fiscal Year 20142015 decreased by approximately 12 percent from the prior year The thoroughbred industry accounted for approximately 581 percent of Floridarsquos total revenue and 601 percent of total handle from pari-mutuel performances

Permitholders reported paying a total of $86208744 in purses For more detail on purses paid please refer to the following information by permitholder The Florida Thoroughbred Breedersrsquo and Ownersrsquo Association did not dispute the amount of purses paid reported by the permitholders

Total paid attendance increased by eight 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 (Completed) (1) 330 Total Paid Attendance 101165

(1) Performances where eight or more races were held

Total Performances (Actual) 391

Total Racing Days 335 Total Admission Tax $20675

Calder Race Course Inc Churchill Downs Inc

Dade County

Website wwwcaldercasinocom Telephone MailingStreet Address 21001 NW 27th Avenue Miami Gardens Florida 33056-1461 Fax

Meet Period 10082014 to 11302014

Racing Results Live Performances (Completed) 40 Purses Paid $7375507 Live Performances (Actual) 100 Racing Days 44 Paid Attendance 0

Total Admission Tax $0

3056251311 3056252505

Gulfstream Park Racing Association Inc Stronach Group Broward County

Website wwwgulfstreamparkcom Telephone MailingStreet Address 901 South Federal Highway Hallandale Beach Florida 33009-7124 Fax

Meet Period 07012014 and 12062014 to 05222015 and 06302015

Racing Results Live Performances (Completed) 120 Purses Paid $62094688 Live Performances (Actual) 121 Racing Days 121 Paid Attendance 0

Total Admission Tax $0

9544547000 9544576291

Gulfstream Park Thoroughbred After Racing Program Inc Stronach Group Broward County

See Gulfstream Park Racing Association Incs contact information for detail

Meet Period 07042014 to 9072014 and 12102014

Racing Results Live Performances (Completed) 39 Purses Paid $1493679 Live Performances (Actual) 39 Racing Days 39 Paid Attendance 0

Total Admission Tax $0

31

Tampa Bay Downs Inc Hillsborough County

Website wwwtampabaydownscom Mailing Address Post Office Box 2007 Oldsmar Florida 34677-7007 Street Address 11225 Race Track Road Tampa Florida 33626-3122

Meet Period 07012014 11292014 to 05032015 and 06302015

Racing Results Live Performances (Completed) 91 Purses Paid Live Performances (Actual) 91 Racing Days 91 Paid Attendance

Total Admission Tax

Telephone Fax

$15244870

101165 $20675

8138554401 8138543539

Tropical Park LLC Churchill Downs Inc

Dade County See Calders contact information for detail

Meet Period 09112014 to 10042014 and 05232015 to 06282015 at Gulfstream Park

Racing Results Live Performances (Completed) 40 Purses Paid Live Performances (Actual) 40 Racing Days 40 Paid Attendance

Total Admission Tax

$0

0 $0

32

QUARTER HORSE PERMITHOLDERS

There are five permitholders conducting quarter horse racing performances at five tracks located in the State of Florida In Fiscal Year 20142015 a total of 117 completed performances were conducted an increase of approximately 17 percent from the previous fiscal year

During Fiscal Year 20142015 handle wagered on live quarter horse performances decreased by approximately five percent Intertrack handle wagered on broadcasts of performances increased by approximately 68 percent Simulcast handle wagered on broadcasts of performances from outside the state had no changes along with intertrack simulcast handle Overall total handle increased by approximately two percent for the Florida quarter horse industry

Total quarter horse revenue to the state during Fiscal Year 20142015 increased by approximately 16 percent The quarter horse industry accounted for approximately 11 percent of Floridarsquos total revenue and 03 percent of total handle from pari-mutuel performances

Permitholders reported paying a total of $6391000 in purses For more detail on purses paid please refer to the following information by permitholder The Florida Quarter Horse Breedersrsquo and Ownersrsquo Association was able to confirm the amount of purses paid reported by Hialeah Park

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

Total Performances (Completed) (1) 117 Total Paid Attendance 0 (1) Performances where eight or more races were held

Total Performances (Actual) 119

Total Racing Days 66 Total Admission Tax $0

Gretna Racing LLC Gadsden County

Website wwwcreekentertainmentcom Mailing Address Post office Box 70 Grenta Florida 32332 Telephone

Street Address 501 Racetrack Drive Gretna Florida 32332

Meet Period 07052014 to 10052014

Racing Results Live Performances (Completed) 38 Purses Paid $167000 Live Performances (Actual) 38 Racing Days 10 Paid Attendance 0

Total Admission Tax $0

8508756920

Hamilton Downs Horsetrack LLC Hamilton County

Mailing Address 6968 US Highway 129 Jasper Florida 32052-6774 Telephone

Street Address 2220 Northwest County Road 143 Jennings Florida 32053 Fax

Meet Period 06142015 to 06182015

Racing Results Live Performances (Completed) 20 Purses Paid $22000 Live Performances (Actual) 20 Racing Days 5 Paid Attendance 0

Total Admission Tax $0

3866380011

3866380033

Hialeah Park South Florida Racing Association LLC

Dade County

Website wwwhialeahparkcasinocom Telephone Mailing Address Post Office Box 158 Hialeah Florida 33011 Fax Street Address 2200 East 4th Avenue Hialeah Florida 33010

Meet Period 12262014 to 03032015

Racing Results Live Performances (Completed) 39 Purses Paid $5852000 Live Performances (Actual) 40 Racing Days 40 Paid Attendance 0

Total Admission Tax $0

3058858000 3058878006

33

Ocala Breeders Sales Company Inc Marion County

Website wwwobssalescom Telephone Mailing Address Post Office Box 99 Ocala Florida 34478-0099 Fax Street Address 1701 Southwest 60th Avenue Ocala Florida 34474-1800

Meet Period 1272015

Racing Results Live Performances (Completed) 0 Purses Paid $310000 Live Performances (Actual) 1 Racing Days 1 Paid Attendance 0

Total Admission Tax $0

3522372154 3522372357

South Marion Real Estate Holdings LLC Central Florida Gaming LLC

Marion County

Mailing Address Post Office Box 6331 Ocala Florida 34478 Telephone Street Address 6390 SE 177th Place Summerfield Florida 34491 Fax

Meet Period 07012014 to 07102014

Racing Results Live Performances (Completed) 20 Purses Paid $40000 Live Performances (Actual) 20 Racing Days 10 Paid Attendance 0

Total Admission Tax $0

3528177522 None Listed

34

~ ra- HARNESS PERMITHOLDERS

PARI-MUTUEL INDUSTRY

Pompano Park is the only permitholder conducting harness horse racing performances in the State of Florida A total of 126 completed performances including charity and scholarship performances were conducted during this past fiscal year which is the same as the previous year

During Fiscal Year 20142015 handle wagered on live harness performances increased by approximately three percent Intertrack handle wagered on broadcasts of live Florida harness performances increased by approximately 33 percent Simulcast handle wagered on broadcasts of performances from outside the state increased by approximately seven percent while intertrack simulcast handle increased by approximately six percent Overall total handle increased by approximately seven percent for the Florida harness industry

Total revenue to the state during Fiscal Year 20142015 increased by approximately four percent from the prior fiscal year The harness industry accounted for approximately 73 percent of Floridarsquos total revenue and 58 percent of total handle from pari-mutuel performances

Pompano Park reported paying $8614066 in purses For more detail on purses paid please refer to the information below The Florida Standardbred Breedersrsquo and Ownersrsquo Association was able to confirm the amount of purses paid reported by Pompano Park

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

Total Performances (Completed) (1) 126 Total Paid Attendance 0 (1) Performances where eight or more races were held

Total Performances (Actual) 126

Total Racing Days 126 Total Admission Tax $0

Isle Casino and Racing at Pompano Park PPI Inc

Broward County

Website pompano-parkisleofcapricasinoscom Telephone 9549722000 MailingStreet Address 777 Isle of Capri Circle Pompano Beach Florida 33069-3104 Fax 9549700882

Meet Period 10042014 to 06272015

Racing Results Live Performances (Completed) 126 Purses Paid $8614066 Live Performances (Actual) 126 Racing Days 126 Paid Attendance 0

Total Admission Tax $0

SUMMARY

During Fiscal Year 20142015 the total handle wagered for all industries exceeded $779 million a decrease of approximately eight percent from the prior fiscal year Total pari-mutuel completed performances including charity and scholarship performances conducted during Fiscal Year 20142015 increased by approximately one percent from the previous fiscal year

The state realized revenue from performances of approximately $109 million a decrease of roughly eight percent from the prior fiscal year Of the $109 million collected greyhound permitholders accounted for 303 percent thoroughbreds for 581 percent harness for 73 percent jai alai for 32 percent and quarter horse for 11 percent

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

35

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 50 national champions Florida also produced ldquoAffirmedrdquo the eleventh horse to have swept the Triple Crown (1978) OcalaMarion County Florida is home to some of the leading breeding farms in the country The industry boasts 19 classic wins (Kentucky Derby Preakness Stakes and Belmont Stakes) 26 Breedersrsquo Cup Day champions and six horses of the year

The Florida Thoroughbred Breedersrsquo and Ownersrsquo Association (FTBOA) funds the Florida-bred Stakes Program which is implemented at Floridas Thoroughbred racetracks Through a percentage of pari-mutuel handle Florida Thoroughbred permitholders contributed $7685619 to the FTBOA during Fiscal Year 20142015 The FTBOA paid out $4988595 in Breedersrsquo Awards and $1294250 through the Florida-bred Stakes Program The Florida-bred Stakes Program includes ldquoFlorida Sire Stakesrdquo at Gulfstream Park ldquoSunshine Millions Previewrdquo at Gulfstream Park West ldquoFlorida Cup Dayrdquo at Tampa Bay Downs and additional funds for supplements to Florida-bred Preferred Stakes Races during the Gulfstream and Tampa Bay Downsrsquo meets

The Florida Standardbred Breedersrsquo and Ownersrsquo Association a non-profit organization and the only organized representative of Standardbred horsemen in the State of Florida is the designated association for the allocation and distribution of funds for Florida-bred racing Promotional activities include providing breeder and stallion awards for eligible Florida-bred horses during Pompano Parkrsquos 20142015 meet as well as awards for Florida Breedersrsquo Stake races The FSBOA also inaugurated a Breeder Incentive program in 2014 with the goal of offering Standardbred breeders a financial reward for the production of Florida-bred foals This program will continue in future years 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 $1013697

Section 5502625(5)(a) Florida Statutes designates the Florida Quarter Horse Breedersrsquo and Ownersrsquo Association (FQHBOA) as the authorized organization to receive breeders and awards payments from the permitholders and make payments in accordance with Florida Statutes

By agreement Hialeah Park pays 2 percent of the total purse to FQHBOA for breedersrsquo and ownersrsquo awards This is in excess of statutory requirements Other tracks pay a sum equal to the breaks plus one percent of all pari-mutuel pools conducted during their meets for supplementing purses and prizes for the general promotion of owning and breeding quarter horses in Florida as authorized in Florida Statutes

During 20142015 $115000 was paid out to 63 ownersrsquo and breedersrsquo in awards Each fiscal year total awards have increased since itrsquos first awards in 20092010

Note This promotional program information is provided by respective Breeders and Owners Associations

36

UNIVERSITY OF FLORIDA COLLEGE OF VETERINARY MEDICINE RACING LABORATORY

The Florida Racing Laboratory in the College of Medicine at the University of Florida is an International Organization for Standardization ISO 17025 accredited laboratory that employs various procedures to detect and identify prohibited drugs medications stimulants depressants hypnotics local anesthetics and drug-masking agents in the blood urine or other bodily fluids of racing horses and greyhounds

During Fiscal Year 20142015 the Laboratory received and processed 67587 samples and performed 254238 analyses The vigilant monitoring of samples by the Laboratory serves to deter the use of prohibited drugs in racing animals in Florida

Horse UrineBlood Greyhound Urine 1 Investigative Samples Received 16337 51233 17 Samples Analyzed 16280 30340 17 Number of Analyses 76382 177815 41 Positives 163 9 NA

1 Volume Not Sufficient For Testing 21711 (424 of total number of samples received) Note From January 31 2015 through June 14 2015 there were 14509 greyhound samples collected Of this total 5296 were testable samples and 9213 were quantity not sufficient for analysis During this timeframe there were 2398 attempts to collect samples from greyhounds that did not urinate

DRUG POSITIVES FOR FISCAL YEAR 20142015

Types of Positives (ARCI Drug Class) Horse Greyhound Acepromazine metabolite (3) 5 0

Acepromazine metabolite (3) Methocarbamol (4) Phenylbutazone (na) 1 0

Benzoylecgonine (1) 0 3

Boldenone (3) 4 0

Carprofen (4) 0 1

Clenbuterol (3) 51 0

Clenbuterol (3) Flunixin (4) 1 0

Dimethylsuloxide (DMSO) (5) 15 0

Flunixin (4) 5 2

Glycopyrrolate (3) 1 0

Ibuprofen (4) Methocarbamol (4) 1 0

Isoxsuprine (4) 1 0

Methocarbamol (4) 5 0

Naproxen (4) 1 0

Naproxen (4) Phenylbutazone (na) 1 0

Phenylbutazone (NA) 56 0

Procaine (3) 2 2

Testosterone (3) 5 0

Testosterone (3) Boldenone (3) 1 0

Testosterone (3) Nandrolone (3) Dimethylsuloxide (DMSO) (5) 3 0

Theobromine (4) 0 1

Zipaterol (2) 4 0

TOTALS 163 9

Class (1) Stimulant and depressant drugs that have the highest potential to affect performance and that have no generally accepted meidcal use in the racing horse

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 horse but the pharmacology of which

suggests less potential to affect performance than drugs in Class 2 Class (4) This class includes therapeutic medications that would be expected to have less potential to affect performance than those

in Class 3 Class (5) This class includes therapeutic medications for which concentration limits have been established by the racing jurisdictions

as well as certain miscellaneous agents such as dimethylsulfoxide (DMSO) and other medications as determined by the regulatory bodies

37

F

INA

NC

IAL

ST

AT

EM

EN

TS

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

SLOT ACTIVITIES AND INDIAN GAMING COMPACT FISCAL YEAR 20142015

State Revenue From Regular Performances Tax on Attendance $ 32258 Daily License Fees 2317268 Tax on Handle 8543609

State Revenue From Pari-Mutuel Performances (1) $ 10893135

Other State Revenue Occupational Licenses $ 525302 Fingerprint Fees 235539 Escheated Tickets (2) 795228 Racing Scholarship Funds (2) 0 PMW Trust Fund - Drug Fines 87650 Miscellaneous Revenue 32581 General Revenue Fund - Other Fines 20025

Other State Revenue $ 1696325

Total Pari-Mutuel State Revenue $ 12589460

State Revenue From Cardrooms Table Fees $ 693000 Gross Receipts(3) 13589789 Occupational Licenses 184502

Total State Revenue From Cardrooms $ 14467291

State Revenue From Slots CompulsiveAddictive Gambling Fee (4) $ 1750000 Facility License Fee (4) 14000000 Slot Taxes(5) 182584841 Fingerprint Fees 30028 Occupational Licenses 337334 Miscellaneous Revenue 5572 Miscellaneous Fines 11300

Total State Revenue From Slots $ 198719075

Total State Revenue Generated From Pari-Mutuel Cardroom and Slots $ 225775826

State Revenue From Indian Gaming Compact Indian Gaming Compact (6) $ 255610619 Indian Gaming Compact Reimbursements 253772

Total State Revenue From Indian Gaming Compact $ 255864391

TOTAL STATE REVENUE GENERATED $ 481640217

(1) Daily license fees and taxes reported above reported above are amounts collected and not reflect amounts due

(2) Escheated tickets and Racing Scholarship Funds are distributed to the Department of Education

(3) One-half of cardroom gross receipts is deposited into the General Revenue Fund

(4) Both amounts include payments from Calder Casio and Race Course Gulfstream Park Racing and Casino Mardi Gras Racetrack and Gaming Center Isle Casino and Racing at Pompano Park Flagler Dog Track and Magic City Casino Miami Jai Alai and South Florida Racing Association (Hialeah Park)

(5) Slot taxes are distributed to the Department of Education

(6) Indian Gaming Compact payments are deposited into the General Revenue Fund

38

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

BALANCE SHEET SPECIAL REVENUE FUND

FOR FISCAL YEAR ENDED JUNE 30 2015

2015 2014

ASSETS

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

$ 753311 3254344

368284 15699389

(36217) 5066

286564

$ 6567906731219

34812815266142

(32884)11371

175988

TOTAL ASSETS $ 20330741 $ 23156753

LIABILITIES amp FUND EQUITY Liabilities Accounts payable $ 98554 $ 131567 Accrued salaries 282993 245289 Due to other funds 15432 4325 Due to other state agencies 14092160 13612023 Due to general revenue 685418 665939 Compensated absences - 9313

Total Liabilities 15174556 14668455

Fund Equity Unreserved 5156185 8488298

Total Fund Equity 5156185 8488298

TOTAL LIABILITIES amp FUND EQUITY $ 20330741 $ 23156753

The financial statements and notes are for informational purposes only

39

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 2015

FINAL 2015 2014

BUDGET ACTUAL VARIANCE ACTUAL

REVENUES

Fees Charges Commissions and Sales

Licenses and Permits

Taxes

Fines Forfeits Judgments and Settlements

Interest and Dividends Net

Refunds

Miscellaneous Receipts

$ 19552155

552304

197324441

212335

29537

250000

211412

$ 19301397

712058

198093473

95112

122153

254983

31106

$ (250758) $

159754

769032

(117223)

92616

4983

(180306)

19569151

502696

190162520

116787

84893

270769

213872

Total Revenues 218132184 218610282 478098 210920688

EXPENDITURES CURRENT OPERATING

Salaries

Other Personal Services

Other Operating Expenditures

Operation of Motor Vehicles

Risk Management

State Attorney-Slots

PMW Lab Services

PMW Compliance System

TrDMSHR SVCSSTW Contract

Cardroom Tax Distribution

Other Contracted Services

Compulsive Gambling Prevention

Racing Animal Med Research

OPERATING CAPITAL OUTLAY

Acquisition of Motor Vehicles

Assessment for Fingerprinting

Service Charge to General Revenue

Refunds

Transfer to FDLE Slots Investigation

Transfers to Other Funds

Transfers to General Revenue

7104979 1677615 976075 81743

169792 222971

2266000 296476 58635

1800000 141731 930000 100000

23895 24802

460400 3150000 164650

‐188594212

27000000

6494226 1465527 842849 61944

169792 222971

2266000

246396 58635

1701933 29530

930000 93633 12523 20385

374197 2859023

13173 -

184079657

20000000

610753

212087

133226

19799

-

-

-

50080

-

98067

112201

0

6367

11372

4417

86203

290977

151477

-

4514555

7000000

6429448

1237420

736549

78141

105689

208651

2266000

246415

57114

1658542

31082

600000

100000

32240

54798

320769

2937007

132397

-

175530395

18500000

Total Expenditures 235243976 221942395 13301581 211262657

Excess (Deficiency) of Revenues Over (Under) Expenditures

FUND BALANCE JULY 1 2014

(17111792)

8488298

(3332113)

8488298

(12823484)

-

(341969)

8830267

FUND BALANCE JUNE 30 2015 $ (8623494) $ 5156185 $ (12823484) $ 8488298 (1) (1)

(1) Does not include budget of $37000000 for category 190000 Investments Actual expenditures for category 190000 were closed into the investment account

The financial statements and notes are for informational purposes only

40

CA

RD

RO

OM

PA

RI-

MU

TU

EL

AN

DS

LO

T S

TA

TU

TE

MA

TR

IX

STATUTE TOPIC GREYHOUND JAI ALAI THOROUGHBRED HARNESS QUARTER HORSE

FEES $80 per race $40 per game $100 per race $100 per race $100 per race

Daily License Fees On Live

On-track Handle

5500951(1)(a) FS 5500951(1)(a) FS 5500951(1)(a) FS 5500951(1)(a) FS 5500951(1)(a) FS

$80 per race but not to exceed $40 per game but not to exceed $100 per race but not to exceed $100 race but not to exceed $500 $100 per race but not to exceed Daily License $500 per day $500 per day $500 per day per day $500 per day

Fees On Simulcast Handle

5500951(1)(a) FS 5500951(1)(a) FS 5500951(1)(a) FS 5500951(1)(a) FS 5500951(1)(a) FS

OUTS (ESCHEATS)

Live On-track Handle

Paid to the state of Florida 5501645(2) FS

Paid to the state of Florida 5501645(2) FS

Retained by permitholder 5502633(3) FS

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)

FS FS

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

TAXES

Tax On Admissions

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

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

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

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

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

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

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

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

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

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

Tax On Live On-track Handle

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

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

05 of handle 55009515(2)(a) FS

05 of handle 55009512(2)(a) FS

1 of handle 5500951(3)(a) FS

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) FS

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

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) FS

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) FS

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) FS

This matrix represents a summary of 2014 Statutes Please refer to the cite noted by statutory topic for specific language governing pari-mutuel wagering

41

STATUTE TOPIC GREYHOUND JAI ALAI THOROUGHBRED HARNESS QUARTER HORSE

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

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 FS

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 FS

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

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

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 FS

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) FS

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

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

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

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 FS

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

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

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

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 FS

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

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

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 FS

Year then tax on handle is 23 5500951(3)(c)2 FS

CHARITY PERFORMANCES

Maximum of five days Maximum of five days Maximum of five days Maximum of five days Maximum of five days 5500351(1) FS 5500351(1) FS 5500351(1) FS 5500351(1) FS 5500351(1) FS

Permitholders are allowed to Permitholders are allowed to One additional scholarship day to conduct one additional day to be conduct two additional tracks located in Hillsborough designated as ldquoGreyhound Adopt- performances known as ldquoRetired County for the benefit of Pasco-A-Pet Day Proceeds are paid to Jai Alai Playersrsquo Charity Dayrdquo for a Hernando Community College bona fide organizations that fund to benefit retired jai alai 5500351(6)(a) and promote the adoption of players 5500351(8) FS 5500351(6)(b) FS greyhounds 5501648(2) FS

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 FS

This matrix represents a summary of 2014 Statutes Please refer to the cite noted by statutory topic for specific language governing pari-mutuel wagering

42

STATUTE TOPIC GREYHOUND JAI ALAI THOROUGHBRED HARNESS QUARTER HORSE

TAX CREDITS amp EXEMPTIONS

(excluding charity performances

unless otherwise noted)

Tax exemption of $360000 per state fiscal year or $500000 for three permitholders that held a full live schedule in 1995 and closest to another state authorizing greyhound racing 55009514(1) FS

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) FS

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 is paid directly to the Jockeys Guild by the permitholders 55009515(6) FS

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

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

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 FS

$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 FS

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

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) FS

This matrix represents a summary of 2014 Statutes Please refer to the cite noted by statutory topic for specific language governing pari-mutuel wagering

43

STATUTE TOPIC STATUTE REFERENCE SUMMARY

FEES

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

TAXES

Tax On Cardroom Gross Receipts

849086(13)(a) FS

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts Pursuant to Section 849086(13)(c) FS one-half credited to Pari-Mutuel Wagering Trust Fund and one-half being credited to the General Revenue Fund

Tax On Admissions 849086(13)(b) FS

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

FINES

Administrative Fine 849086(14)(c) FS An administrative fine up to $1000 for each violation may be imposed on any person who has violated or failed to comply with the provisions of Section 849086 FS

ANNUAL DISBURSEMENT TO COUNTIES AND MUNICIPALITIES

Annual Disbursement To Counties and Municipalities

849086(13)(h) FS One-quarter of moneys deposited into the Pari-Mutuel Wagering Trust Fund shall by October 1 of each year be distributed to the local counties or municipalities where the approved cardrooms are located

This matrix represents a summary of 2014 Statutes Please refer to the cite noted by statutory topic for specific language governing operation of cardooms

44

STATUTE TOPIC STATUTE REFERENCE SUMMARY

FEES

Slot License Fee 551106(1)(a) FS Annual fee for each slot machine facility is $2 million paid with the initial license application and annual 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 551106(3) FS

The tax rate on slot machine revenues is 35 Payment for the tax on slot machine revenues shall be remitted by 3 pm on the 5th day of each calendar month for taxes imposed and collected for the preceding calendar month If the 5th day of the calendar month falls on a weekend payments shall be remitted by 3 pm the first Monday following the weekend

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 for 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 Penalties

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 2014 Statutes Please refer to the cite noted by statutory topic for specific language governing slot operations

45

  • Table of Contents 2014-2015
  • Overview 2014-15
  • Division overview 1415
  • Events Shaping 2014-15
  • Fiscal Years Comparative Data 2014-15
  • PMW Graphs 2014-2015
  • PMW Handle Statistics 2014 2015
  • Guest Handle by Host 2014-2015
  • 20142015 Charity-scholarship
  • Cardroom Statistics 2014-2015
  • Cardroom Revenue 2014 2015
  • Slot Comparative Data 2014-2015
  • Daily revenue per machine 14-15
  • 2014-15 permitholder map for report
  • Permitholder Contact Operating In 84rd annual rpt
  • Promotional Programs for FL Horses 20142015
  • Drug Positives for 2014-15
  • Summary of State Revenue 2014-2015 (Final
  • PMW 06 30 15 Final Report
  • PMW Statute Matrix 2014-2015
  • Cardroom Statute Matrix 2014-2015
  • Slot Statute Matrix 20142015
  • Annual Report Cover 2416pdf
    • Florida Department of Business and Professional Regulation
Page 2: Division of Pari-Mutuel Wagering Annual Report …...2016/03/07  · This annual report encompasses the fiscal year which began July 1, 2014, and ended June 30, 2015. This is the 84th

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

COMPREHENSIVE ANNUAL REPORT FISCAL YEAR ENDING JUNE 30 2015 wwwmyfloridalicensecomdbprpmw

INTRODUCTORY SECTION

Overview and Explanation of Report Terminology 2

Division Overviewhelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphellip 3

Events Shaping the 20142015 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 17

Cardroom Statistical Data

Cardroom Comparative Datahelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphellip 18

Components of Cardroom Revenue by Association 19

Slot Statistical Data

Slot Comparative Datahelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphellip 20

Revenue per Machine Compared to Average Number of Machines by Monthhelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphellip 21

DATA BY PERMITHOLDERFACILITY

Pari-Mutuel Map by PermitholderFacilityhelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphellip 24

Contact and Operating Information by PermitholderFacilityhelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphellip 25

Promotional Programs for Florida-Bred Horseshelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphellip 36

Drug Positives Statistical Datahelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphellip 37

FINANCIAL STATEMENTS

Summary of State Revenue from Cardroom Pari-Mutuel Slot Activities and Indian Gaming Compacthelliphelliphelliphelliphelliphellip 38

Balance Sheet - Special Revenue Fund 39

Statement of Revenue Expenditures amp Changes in Fund Balance - Budget amp Actual ndash Special Revenue Fund 40

CARDROOM PARI-MUTUEL AND SLOT STATUTE MATRIX

Summary of Pari-Mutuel Handle Distribution 41

Summary of Cardroom Distributionhelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphellip 44

Summary of Slot Distributionhelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphellip 45

1

INT

RO

DU

CT

ION

OVERVIEW

This annual report encompasses the fiscal year which began July 1 2014 and ended June 30 2015 This is the 84th 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 pari-mutuel wagering is authorized for horse racing harness horse racing quarter 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 are conducted As of June 30 2015 there were 30 pari-mutuel facilities located throughout the state with one of the facilities holding both limited intertrack wagering and pari-mutuel wagering 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 permits or events that affected 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 a map showing location of each associationpermit that operated during the 20142015 Fiscal Year contact and operating information by associationpermit promotional programs for Florida-bred horses and impermissible substance positives statistical data

4 Financial Section - Official financial statements of the Division of Pari-Mutuel Wagering 5 Statute Matrix - A table that summarizes 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

Pursuant to Section 550002(13) Florida Statutes handle is defined as the aggregate contributions to pari-mutuel pools For purposes of this report the four types of handle detailed in this report are as follows

Live Ontrack Handle from live racesgames at the trackfronton Simulcast Handle from racesgames originating from out-of-state and broadcast to a

Florida trackfronton Intertrack Handle from where a Florida trackfronton (acting as host) broadcast live

racesgames to other Florida tracksfrontons Intertrack Simulcast Handle from rebroadcasting of simulcast signals received by a Florida

trackfronton to other Florida tracksfrontons

All intertrack and intertrack simulcast handle is detailed by the host permitholder in this report These schedules reflect combined wagering statistics for all guest facilities that received broadcasts and conducted wagering and 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 handle by guest include data on wagers from intertrack handle and intertrack simulcast handle Any paid attendance admission tax purses paid or playersrsquo awards paid are detailed in the data by associationpermit section of the report

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 Section 849086 Florida Statutes as well as collecting and safeguarding associated revenues due to the state Authorized pari-mutuel events include harness racing quarter horse racing thoroughbred racing greyhound racing and jai alai Pari-Mutuel Wagering was originally authorized by the Legislature in 1931 Since that time the division has evolved from a racing commission into a professional regulatory organization overseeing a complex and dynamic industry located throughout the state Additionally the Division of Pari-Mutuel Wagering was designated by the Florida Legislature as the State Compliance Agency with the authority to carry out the statersquos oversight responsibilities in accordance with the provisions outlined in the Compact between the State of Florida and the Seminole Tribe of Florida

OFFICE OF THE DIRECTOR

The Office of the Director provides leadership oversight and administration of the six 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 regulatory oversight of the industry

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

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 wagers 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 three years thereafter and every slot machine occupational licensee is fingerprinted upon initial licensure and every three years thereafter Each set of fingerprints is submitted electronically to the Florida Department of Law Enforcement and the Federal Bureau of Investigation for processing During Fiscal Year 20142015 Operationsrsquo Licensing Section processed 23940 occupational license applications for businesses and individuals of which 3008 were related to cardroom operations 16786 were related to racing operations and 4146 were related to slot machine operations Additionally the Office of Operations processes applications for the issuance of all pari-mutuel permitholder Annual Operating Dates Licenses Cardroom Operator Licenses and Slot Machine Licenses to authorized facilities

The Office of Operations is also responsible for ensuring that the day-to-day operation of races and games is conducted in accordance with Floridas pari-mutuel statutes and rules The State Stewards monitor each horserace and conduct inquiries and hearings for alleged violations of the statersquos pari-mutuel statutes and rules The Stewards and Hearing Officers issued 75 rulings and 224 consent orders assessed fines totaling $92400 and imposed 12 license suspensions for violations during Fiscal Year 20142015

Operationsrsquo staff collects urine and blood samples from racing animals which are sent to the University of Florida College of Medicine Racing Laboratory for analysis The Racing Laboratory performs its services under an annual contract with the division State veterinarians and veterinary assistants collected 67570 samples that included 51233 greyhound urine samples and 16337 horse urine and blood samples Additionally division investigators submitted 17 investigative samples during Fiscal Year 20142015 There were 172 positive findings of impermissible substances in the samples collected

3

OFFICE OF AUDITING

The Office of Auditing 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 oversight of the commingling of wagering pools transmission of pari-mutuel information proper payments to winning pari-mutuel patrons approval of totalisator security plans and software upgrades Additionally the auditing staff maintains primary oversight for cardroom operations which includes auditing internal control procedures auditing jackpot accounts monitoring daily operations coordinating inspections and auditing for compliance The auditing team is responsible for communicating with the licensed totalisator companies and for the input of pari-mutuel handle and wagering information into the divisionrsquos Central Monitoring System (CMS)

During Fiscal Year 20142015 the auditing team conducted 19 greyhound purse audits 19 greyhound adoption proceeds audits 30 mutuels audits 31 escheat audits 24 cardroom audits 24 surveillance tape audits 22 jackpot audits eight slot audits eight playersrsquo club audits three breedersrsquo awards audits and 35 totalisator system malfunction reports Auditingrsquos cardroom coordinators processed 226 internal control revisions

OFFICE OF INVESTIGATIONS

The Office of Investigations examines statutory and rule violations that occur at pari-mutuel facilities cardrooms and slot machine gaming locations Investigative staff is responsible for investigating Class I drug positives analyzed and identified by the University of Florida College of Medicine Racing Laboratory and deaths of racing animals that occur at pari-mutuel facilities The investigations vary from patron complaints and complaints of animal cruelty to the use of performance altering medications andor illegal substances during races A case may result in issuance of a warning letter consent order administrative fine license suspension license revocation hearing before a designated hearing officer or referral to either regulatory or law enforcement agencies for criminal prosecution During Fiscal Year 20142015 there were 545 investigations conducted

The investigation staff also conducts background examinations of potential permitholders which involves an in-depth review of the applicantrsquos financial records in order to ensure compliance with Sections 550054 5501815 and 849086 Florida Statutes Additionally investigators perform background reviews of Pari-Mutuel Wagering Occupational License requests from applicants with criminal records requesting a waiver from the Division Director in accordance with Section 550105 Florida Statutes

The investigation staff also conducted 5262 in-depth inspections of pari-mutuel and slot machine facilities including cardrooms greyhound kennels and horse stables 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 four pari-mutuel facilities in Broward County and each of the four pari-mutuel facilities in Miami-Dade 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 laboratory 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 20142015 the Slot Operationsrsquo staff completed 5834 inspections Of those 127 items were found to be non-compliant of which nine were turned over to Investigations and to the Departmentrsquos Office of the General Counsel for formal proceedings Slot machine facilities were notified of 127 observations so that appropriate internal action including employee disciplinary action advanced training andor re-training of facility personnel could occur There were 17 individual and facility Consent Orders issued at the regional level totaling $10150 in fines or final warning notices

There were 905 shipments of authorized slot machines and components which required the verification of 1846 slot machines and 12564 parts The Slot Operationsrsquo staff authorized and monitored 11403 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 the Florida Administrative Code as it relates to cardroom pari-mutuel and slot gaming activities The staff develops revenue projections for the Revenue Estimating Conferences maintains cash flow statements for timely transfer to the Statersquos General Revenue Fund and to the Education Enhancement Trust Fund provides oversight of the divisionrsquos budget develops the annual report and determines fiscal impacts on proposed legislation impacting the industry

During Fiscal Year 20142015 $225775826 in state revenues pertaining to cardroom pari-mutuel and slot machine gaming were collected The Revenue and Financial Analysis staff also reconciled 706 permitholder monthly remittance reports conducted 15 charity day audits and 34 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 the industry

STATE COMPLIANCE AGENCY

The Gaming Compact between the Seminole Tribe of Florida and the State of Florida 75 FR 38833 was executed by the Governor on April 7 2010 and ratified by the United States Department of the Interior on July 7 2010 Pursuant to sect 285710 Florida Statutes the Division of Pari-Mutuel Wagering was designated by the Florida Legislature as the State Compliance Agency with the authority to carry out the Statersquos oversight responsibilities in accordance with the provisions outlined in the Compact The Seminole Tribe of Florida operates seven casinos located in Broward Hillsborough Collier Glades and Hendry counties

During Fiscal Year 20142015 the State Compliance Agency completed 76 inspections of tribal gaming facilities spanning over 736 man hours Additionally $255610619 in revenue sharing with the Tribe was collected Of this $7119369 was distributed to local governments including both counties and municipalities as required by sect 285710 Florida Statutes

A similar Compact does not exist with the Miccosukee Tribe and therefore they continue to operate exclusively under Federal jurisdiction For additional information on the Miccosukeersquos gaming operations contact the National Indian Gaming Commission wwwnigcgov or the United States Department of Interior 1441 L Street NW Suite 9100 Washington DC 20005-3584 Telephone 2026327003

5

Events Shaping the 20142015 RacingGaming Season in Florida

During the 2015 Legislative Session revisions were made to Section 5502415 Florida Statutes Changes include the addition of the Association of Racing Commissioners International (ARCI) Controlled Therapeutic Medications Schedule (CTMS) Version 21 (4172014) the elimination of the use of prednisolone sodium succinate on race day the elimination of the requirement for thin-layer chromatography (TLC) screening by the divisionrsquos primary laboratory the inclusion of the Department of Agriculture and Consumer Services participation in rulemaking and study review for recommending threshold levels and conditions for the use of furosemide (Salix)

September 2014 the division issued a Consent Order for case numbers 2014011900 and 2014012798 In resolution of this matter Jefferson County Kennel Club retains their pari-mutuel wagering permit in accordance with Section 550 Florida Statutes but agrees to suspension (9232014 through 6302017) of that permit for the purpose of applying for performance dates and a cardroom license until the 20172018 license year

Dania Entertainment Center closed December 2014 for major renovations

Calder Race Course Inc closedvoluntarily relinquished their cardroom license on June 27 2014 and entered into a lease agreement with Gulfstream Park to run their live meet during 20142015

Tropical Park LLC entered into a lease agreement with Gulfstream Park and ran their live meet at that location

6

S

TA

TIS

TIC

AL

SE

CT

ION

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 $748 billion in pari-mutuel handle wagered resulted in $437 billion in state revenue This fiscal year the pari-mutuel industry operated 3441 racing days which resulted in state revenue of $12589460 total paid attendance of 377660 and total pari-mutuel handle of $779336136

Over the last 10 years pari-mutuel wagering has experienced a 486 percent decline in handle and total state revenue has decreased 642 percent along with a 311 percent decrease in the number of racing days Shown below is a summary of pari-mutuel handle and state revenue for Fiscal Years 20052006 through 20142015

PARI-MUTUEL HANDLE AND STATE REVENUE SUMMARY

Fiscal Year Number of

Racing Days Total Paid

Attendance

Total Pari-Mutuel

Handle Total State Revenue (1)

State Revenue as a Percent

of Handle

20052006 4993 2066192 $1514758761 $35178969 232

20062007 5592 2351126 $1480427370 $30214151 204

20072008 4857 1419748 $1343912504 $25657727 191

20082009 4364 722699 $1108401006 $19814027 179

20092010 4167 614889 $ 958537395 $16706611 174

20102011 3633 507804 $ 883381429 $13640020 154

20112012 3602 469497 $ 876146485 $13802723 158

20122013 3628 430707 $ 872272660 $13200709 151

20132014 3582 383864 $ 850136735 $13785681 162

20142015 3441 377660 $ 779336136 $12589460 162

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

7

I I

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I I

- I I - I I

I I I I

- I I

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bull a bull a

r- I

r- 1

-- I

-- I

r- I I

I

I

I

bull a bull a

HISTORICAL PARI-MUTUEL WAGERING ACTIVITY

00 02 04 06 08 10 12 14 16 18

2006

2007

2008

2009

2010

2011

2012

2013

2014

2015

Handle ($ in billions)

Fis

cal Y

ear

Pari-Mutuel Handle by IndustryFiscal Years 20052006-20142015

Total Handle Horse Total Handle Greyhound Total Handle Jai Alai Total Handle

0 5 10 15 20 25 30 35 40 45 50 55 60 65 70

2006

2007

2008

2009

2010

2011

2012

2013

2014

2015

State Revenue ($ in millions)

Fis

cal Y

ear

State Tax Revenue by IndustryFiscal Years 20052006-20142015

Total State Revenue Horse State Revenue Greyhound State Revenue Jai Alai State Revenue

8

-=r - I

I

--- I

--- I

--- I

-- I

I ~ -I

I

bull D bull D D

I

I

I

D bull D

HISTORICAL PARI-MUTUEL WAGERING ACTIVITY

00 02 04 06 08 10 12 14 16 18

2006

2007

2008

2009

2010

2011

2012

2013

2014

2015

Handle ($ in billions)

Fis

cal

Yea

r

Total Pari-Mutuel Handle ALL PERMITHOLDERS

Fiscal Years 20052006-20142015

Total Handle LiveOntrack Intertrack Intertrack Simulcast Simulcast

00 05 10 15 20 25 30 35

2006

2007

2008

2009

2010

2011

2012

2013

2014

2015

Effective Tax Rate

Fis

cal Y

ear

Total Tax and Daily License Fees as a Percentage of Handle ALL INDUSTRIES

Fiscal Years 20052006-20142015

Horse Greyhound Jai Alai

9

Cl Cl

I I I I I

I I I I I

I I I I I

I I I I I

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

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

I I I I

I I I I I

Cl

HISTORICAL PARI-MUTUEL WAGERING ACTIVITY

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

2006

2007

2008

2009

2010

2011

2012

2013

2014

2015

Performances

Fis

cal

Yea

r

Number of Pari-Mutuel Performances Fiscal Years 20052006-20142015

Total Performances Horse Performances Greyhound Performances Jai Alai Performances

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

2006

2007

2008

2009

2010

2011

2012

2013

2014

2015

Purses Paid ($ in millions)

Fis

cal Y

ear

Purses Paid Fiscal Years 20052006-20142015

Total Purses Paid Horse Purses Paid Greyhound Purses Paid

10

COMPONENTS OF PARI-MUTUEL HANDLE FROM PERFORMANCES

Fiscal Year 20142015

Greyhound Racing Permitholders

Daytona Beach Kennel Club Inc $41860 $27918 $34689 $2476233 $6810996 $9391696

Derby Lane (St Petersburg Kennel Club Inc) 120000 466058 131202 4802255 17654017 23173532

Ebro Greyhound Park 19127 13555 1638 479170 1091489 1604979

Flagler Dog Track 116160 462594 65415 3796114 15426402 19866685

HampT Gaming Inc dba Mardi Gras Racetrack 39786 214765 37140 2356433 9155873 11803997

Jacksonville Kennel Club Inc 16800 9975 91786 2552628 8582510 11253699

License Acquistions LLCdba Palm Beach Greyhound Racing 36000 80036 68758 3062175 10464529 13711498

Mardi Gras Racetrack and Gaming Center 16020 22329 43629 1784986 6407023 8273987

Melbourne Greyhound Park LLC 18455 2708 0 48113 156951 226227

Naples-Ft Myers Greyhound Track 104320 226005 47039 3648257 13420355 17445976

Orange Park Kennel Club Inc 14400 0 89388 3310699 10962529 14377016

Palm Beach Kennel Club 154240 625301 105299 8828679 35547082 45260601

Penn Sanford LLC dba Sanford-Orlando Kennel Club 14560 13158 15123 1718967 6231279 7993087

Pensacola Greyhound Racing LLP 23281 9728 0 231509 785922 1050440

SOKC LLC dba Sanford-Orlando Kennel Club 38800 74952 17047 2241280 8354860 10726939

Sarasota Kennel Club Inc 16880 14029 33965 1789458 5713340 7567672

St Johns Greyhound Park 25200 42385 83833 3943291 13143155 17237864

Tampa Greyhound Track 45600 131680 99659 4575828 15458103 20310870

West Volusia Racing Inc 17240 0 27720 2006288 5479953 7531201 Total Greyhound Permitholders $878729 $2437176 $993330 $53652363 $190846368 $248807966

Jai Alai Permitholders

Dania Jai Alai $57600 $0 $783 $715530 $2341642 $3115555

Dania Summer Jai Alai 41040 0 767 660115 2122697 2824619

Ft Pierce Jai Alai 13120 0 0 18781 92385 124286

Hamilton Jai Alai and Poker (A) 72960 0 0 (72956) 14 18

Miami Jai Alai 73440 0 6427 1220032 3713589 5013488

Ocala Poker and Jai Alai 13120 0 0 (13111) 35 44

Orlando Jai Alai 13760 0 0 (13095) 43 708

Summer Jai Alai 62400 0 7152 987624 3020351 4077527 Total Jai Alai Permitholders $347440 $0 $15129 $3502920 $11290756 $15156245

Thoroughbred Racing Permitholders

Calder Race Course Inc(B) $47000 $125812 $115709 $4084337 $16309003 $20681861

Gulfstream Park Thoroughbred After Racing Program Inc 42600 130616 130398 4289825 17464900 22058339

Gulfstream Park Racing Association Inc (B) 297200 4072917 196831 60234881 245531985 310333814

Tampa Bay Downs Inc 265600 1203805 72514 18999172 77534717 98075808

Tropical Park LLC (B) 40200 123415 74103 3299868 13424384 16961970 Total Thoroughbred Permitholders $692600 $5656565 $589555 $90908083 $370264989 $468111792

Harness Racing Permitholders

Isle Casino and Racing at Pompano Park $302000 $502631 $11865 $9273018 $35385884 $45475398

Quarter Horse Racing Permitholders

Gretna Racing LLC $30400 $508 $0 ($23043) $42951 $50816

Hamilton Downs Horsetrack LLC 16000 0 0 ($15999) 5 6

Ocala Breeders Sales Company Inc 200 139 0 $4088 16785 21212

South Florida Racing Association LLC (Hialeah Park) 33900 19316 0 $296156 1362091 1711463

South Marion Real Estate Holdings LLC 16000 12 0 ($15813) 1039 1238

Total Quarter Horse Permitholders $96500 $19975 $0 $245389 $1422871 $1784735

$2317269 $8616347 $1609879 $157581773 $609210868 $779336136TOTAL FOR ALL PERMITHOLDERS

Daily License Fee Tax on Handle Total Paid To

Charities Permitholder Revenues From

Pari-Mutuel Handle Public Pool Total Handle

Daily license fees and taxes were not collected Permitholder relinquished jai alai permit (A)

(B) Daily license fees and taxes reported above are amounts due from performances held and do not equal amounts collectedpaid

11

TOTAL STATE REVENUE FROM PERFORMANCES

Fiscal Year 20142015

Greyhound Racing Permitholders

Daytona Beach Kennel Club Inc

Derby Lane (St Petersburg Kennel Club Inc)

Ebro Greyhound Park

Flagler Dog Track

HampT Gaming Inc dba Mardi Gras Racetrack

Jacksonville Kennel Club Inc

License Acquistions LLCdba Palm Beach Greyhound Racing

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 Racing LLP

SOKC LLC dba Sanford-Orlando Kennel Club

Sarasota Kennel Club Inc

St Johns Greyhound Park

Tampa Greyhound Track

West Volusia Racing Inc

otal Greyhound Permitholders T

ai Alai Permitholders J

Dania Jai Alai

Dania Summer Jai Alai

Ft Pierce Jai Alai

Hamilton Jai Alai and Poker (B)

Miami Jai Alai

Ocala Poker and Jai Alai

Orlando Jai Alai

Summer Jai Alai

Total Jai Alai Permitholders

Thoroughbred Racing Permitholders

Calder Race Course Inc(C)

Gulfstream Park Thoroughbred After Racing Program Inc

Gulfstream Park Racing Association Inc(C)

Tampa Bay Downs Inc

Tropical Park LLC(C)

Total Thoroughbred Permitholders

arness Racing Permitholders H

Isle Casino and Racing at Pompano Park

Quarter Horse Racing Permitholders

Gretna Racing LLC

Hamilton Downs Horsetrack LLC

Ocala Breeders Sales Company Inc South Florida Racing Association LLC (Hialeah Park) South Marion Real Estate Holdings LLC otal Quarter Horse Permitholders T

TOTAL FOR ALL PERMITHOLDERS

LIVE SIMULCAST ITW ITW SIM CHARITY

PERFORMANCES

Tax on Handle Daily License

Fee Total Live Taxes and

Fees Collected Tax on Handle Daily

License Fee

Total Simulcast Taxes and Fees

Collected Tax on Handle

Tax on Handle Daily License Fee

TOTAL TAXES AND FEES

COLLECTED (A)

$11979 $18480 $30459 $3808 $6500 $10308 $12131 $0 $16880 $69778

216139 105600 321739 0 0 0 249919 0 14400 586058

13555 17207 30762 0 0 0 0 0 1920 32682

29327 55600 84927 38555 47000 85555 73144 321568 13560 578754

7606 9280 16886 56031 20806 76837 10378 140750 9700 254551

4285 2400 6685 0 0 0 5690 0 14400 26775

30663 21600 52263 0 0 0 49373 0 14400 116036

4838 4320 9158 3951 2000 5951 5048 8492 9700 38349

2708 18455 21163 0 0 0 0 0 0 21163

145073 94400 239473 0 0 0 80932 0 9920 330325

0 0 0 0 0 0 0 0 14400 14400

261698 139840 401538 0 0 0 363603 0 14400 779541

7895 7200 15095 0 0 0 5263 0 7360 27718

9728 23281 33009 0 0 0 0 0 0 33009

42941 31600 74541 0 0 0 32011 0 7200 113752

11049 8560 19609 0 0 0 2980 0 8320 30909

17897 10800 28697 0 0 0 24488 0 14400 67585

65803 31200 97003 0 0 0 65877 0 14400 177280

0 0 0 0 0 0 0 0 17240 17240

$883184 $599823 $1483007 $102345 $76306 $178651 $980837 $470810 $202600 $3315905

$0 $56960 $56960 $0 $0 $0 $0 $0 $640 $57600

0 40400 40400 0 0 0 0 0 640 41040

0 12800 12800 0 0 0 0 0 320 13120

0 72960 72960 0 0 0 0 0 0 72960

0 70560 70560 0 0 0 0 0 2880 73440

0 13120 13120 0 0 0 0 0 0 13120

0 12160 12160 0 0 0 0 0 1600 13760

0 60000 60000 0 0 0 0 0 2400 62400

$0 $338960 $338960 $0 $0 $0 $0 $0 $8480 $347440

$18897 $40000 $58897 $3 $1000 $1003 $106855 $57 $6000 $172812

35478 34600 70078 0 0 0 95138 0 8000 173216

227247 115200 342447 317057 173500 490557 596688 2931925 8500 4370117

72707 83500 156207 23159 174000 197159 330124 777815 8100 1469405

28567 32800 61367 0 0 0 94848 0 7400 163615

$382896 $306100 $688996 $340219 $348500 $688719 $1223653 $3709797 $38000 $6349165

$16888 $115600 $132488 $60933 $179000 $239933 $49710 $375100 $7400 $804631

$508 $30400 $30908 $0 $0 $0 $0 $0 $0 $30908

0 16000 16000 0 0 0 0 0 0 16000

139 200 339 0 0 0 0 0 0 339 14076 33900 47976 0 0 0 5240 0 0 53216

12 16000 16012 0 0 0 0 0 0 16012 $14735 $96500 $111235 $0 $0 $0 $5240 $0 $0 $116475

$1297703 $1456983 $2754686 $503497 $603806 $1107303 $2259440 $4555707 $256480 $10933616

(A) The amounts shown are taxes and fees collected after the application of any applicable tax credits and do not include admissions tax

(B) Daily license fees and taxes were not collected Permitholder relinquished jai alai permit

(C) Daily license fees and taxes reported above are amounts due from performances held and do not equal amounts collectedpaid

12

--ON-TRACK INTERTRACK TOTAL REGULAR ON-TRACK INTERTRACK TOTAL CHARITY

Live Simulcast ITW ITWS

HANDLE

Live Simulcast ITW ITWS

SCHOLARSHIP HANDLE

TOTAL HANDLE

$3523371 $868918 $4427490 $0 $8819779 $297699 $42626 $231592 $0 $571917 $9391696

9533807 0 11638810 0 21172617 1059192 0 941723 0 2000915 23173532

1583425 0 0 0 1583425 21554 0 0 0 21554 1604979

1403931 1356247 3970170 11921720 18652068 133346 74775 325616 680880 1214617 19866685

1314178 2268887 1825420 5740184 11148669 125328 116342 144473 269185 655328 11803997

3301767 0 6314736 0 9616503 606191 0 1031005 0 1637196 11253699

3670413 0 8609171 0 12279584 444347 0 987567 0 1431914 13711498

1191095 1367504 1692222 3217762 7468583 152555 157931 158399 336519 805404 8273987

226227 0 0 0 226227 0 0 0 0 0 226227

9175441 0 7474514 0 16649955 489142 0 306879 0 796021 17445976

4494472 0 8341268 0 12835740 658105 0 883171 0 1541276 14377016

14584456 809 28703171 0 43288436 807857 0 1164308 0 1972165 45260601

3700210 0 4006735 7706945 121092 0 165050 0 286142 7993087

1050440 0 0 0 1050440 0 0 0 0 0 1050440

5373679 0 5043177 10416856 138849 0 171234 0 310083 10726939

4807906 0 2255502 7063408 397063 0 107201 0 504264 7567672

5569600 0 10211580 0 15781180 603425 0 853259 0 1456684 17237864

7914731 0 10838847 18753578 705749 0 851543 0 1557292 20310870

2510139 1001830 3551843 0 7063812 208727 67637 191025 0 467389 7531201

$84929288 $6864195 $118904656 $20879666 $231577805 $6970221 $459311 $8514045 $1286584 $17230161 $248807966

$571897 $0 $2508977 $0 $3080874 $6959 $0 $27722 $0 $34681 $3115555

587303 0 2205463 0 2792766 4325 0 27528 0 31853 2824619

122082 0 0 0 122082 2204 0 0 0 2204 124286

18 0 0 0 18 0 0 0 0 0 18

2123034 0 2650181 0 4773215 132045 0 108228 0 240273 5013488

44 0 0 0 44 0 0 0 0 0 44

530 0 0 0 530 178 0 0 0 178 708

1634190 0 2213369 0 3847559 108949 0 121019 0 229968 4077527

$5039098 $0 $9577990 $0 $14617088 $254660 $0 $284497 $0 $539157 $15156245

$3779406 $643 $7653369 $3388 $11436806 $542358 $586922 $1230769 $6885006 $9245055 $20681861

7095663 0 5448365 0 12544028 1547278 2330484 1080818 4555731 9514311 22058339

45449497 63411323 34882808 147246936 290990564 9304122 2587158 4009765 3442205 19343250 310333814

18334591 4631854 22749018 45949688 91665151 2079980 215739 2133899 1981039 6410657 98075808

5713383 0 5377935 0 11091318 1542846 1138461 1252356 1936989 5870652 16961970

$80372540 $68043820 $76111495 $193200012 $417727867 $15016584 $6858764 $9707607 $18800970 $50383925 $468111792

$3377614 $12186640 $1654272 $27270383 $44488909 $175674 $204682 $108546 $497587 $986489 $45475398

$50816 $0 $0 $0 $50816 $0 $0 $0 $0 $0 $50816

6 0 0 0 6 0 0 0 0 0 6

21212 0 0 0 21212 0 0 0 0 0 21212

1407629 0 303834 0 1711463 0 0 0 0 0 1711463

1238 0 0 0 1238 0 0 0 0 0 1238

$1480901 $0 $303834 $0 $1784735 $0 $0 $0 $0 $0 $1784735

$175199441 $87094655 $206552247 $241350061 $710196404 $22417139 $7522757 $18614695 $20585141 $69139732 $779336136

TOTAL REGULAR AND CHARITYSCHOLARSHIP HANDLE

13

Fiscal Year 20142015

Greyhound Racing Permitholders

Daytona Beach Kennel Club Inc

Derby Lane (St Petersburg Kennel Club Inc)

Ebro Greyhound Park

Flagler Dog Track

HampT Gaming Inc dba Mardi Gras Racetrack

Jacksonville Kennel Club Inc

License Acquistions LLCdba Palm Beach Greyhound Racing

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 Racing LLP

SOKC LLC dba Sanford-Orlando Kennel Club

Sarasota Kennel Club Inc

St Johns Greyhound Park

Tampa Greyhound Track

West Volusia Racing Inc

Total Greyhound Permitholders

Jai Alai Permitholders

Dania Jai Alai

Dania Summer Jai Alai

Ft Pierce Jai Alai

Hamilton Jai Alai and Poker

Miami Jai Alai

Ocala Poker and Jai Alai

Orlando Jai Alai

Summer Jai Alai

Total Jai Alai Permitholders

Thoroughbred Racing Permitholders

Calder Race Course Inc

Gulfstream Park Thoroughbred After Racing Program Inc

Gulfstream Park Racing Association Inc

Tampa Bay Downs Inc

Tropical Park LLC

Total Thoroughbred Permitholders

arness Racing PermitholdersHIsle Casino and Racing at Pompano Park

Quarter Horse Racing Permitholders

Gretna Racing LLC

Hamilton Downs Horsetrack LLC

Ocala Breeders Sales Company Inc

South Florida Racing Association LLC (Hialeah Park)

South Marion Real Estate Holdings LLC

Total Quarter Horse Permitholders

TOTAL FOR ALL PERMITHOLDERS

TOTAL INTERTRACK WAGERING HANDLE BY GUEST

Fiscal Year 20142015 HOST PERMITHOLDER

HampT LICENSE MARDI NAPLES-FT ORANGE

GUEST PERMITHOLDER DAYTONA DERBY LANE FLAGLER GAMING JACKSONVILLE ACQUISITIONS GRAS MYERS PARK PALM BEACH

Greyhound Permitholders

Daytona Beach Kennel Club Inc $0 $565458 $39559 $427410 $0 $0 $104468 $206685 $277512 $1151228

Derby Lane (St Petersburg Kennel Club Inc) 400403 0 1264104 734615 539353 1001528 607941 629560 647548 2849276

Ebro Greyhound Park 0 477061 0 0 120937 224118 0 0 235451 680012

Flagler Dog Track 151770 523863 0 963972 289348 735708 675977 1065094 387667 1879977

HampT Gaming Inc dba Mardi Gras Racetrack 401713 613199 4774145 0 360241 639971 0 546941 452471 1395239

Jacksonville Kennel Club Inc 358833 765165 1719031 1141912 954413 612233 737600 486962 1190813 1951322

License Acquisitions LLC dba Palm Beach Greyhound Racing 0 0 173584 0 615703 0 0 0 5943 0

Mardi Gras Racetrack and Gaming Center 166597 176181 0 0 0 0 0 261184 0 524811

Melbourne Greyhound Park LLC 143910 309211 425960 276671 156745 329341 166263 181638 215933 1166738

Naples-Ft Myers Greyhound Track 127563 463029 876748 373230 137187 418511 213848 0 172869 1245367

Orange Park Kennel Club Inc 582020 1330147 2466171 1446962 0 947689 962835 629249 0 2923035

Palm Beach Kennel Club 383702 974646 89373 168222 0 0 173650 638791 757417 0

Penn Sanford LLCdba Sanford-Orlando Kennel Club 27473 0 1914324 0 609935 845170 375525 197288 358897 829361

Pensacola Greyhound Racing LLP 307729 0 163376 0 989261 218085 0 244201 1314092 1085806

SOKC LLC dba Sanford-Orlando Kennel Club 381947 1161172 403656 1399880 0 0 548963 609278 402546 1853594

Sarasota Kennel Club Inc 169028 1095005 947929 518427 331449 638994 303878 301445 316793 1735277

Tampa Greyhound Track 327772 2272374 299586 200196 500562 783090 202989 667209 623047 2372865

West Volusia Racing Inc 0 0 213735 0 483096 446746 32249 42607 261731 386957

Total Greyhound Permitholders $3930460 $10726511 $15771281 $7651497 $6088230 $7841184 $5106186 $6708132 $7620730 $24030865

Jai Alai Permitholders

Dania Jai Alai $0 $0 $22129 $0 $0 $0 $673 $0 $3379 $5198

Dania Summer Jai Alai 0 0 418231 0 63162 132771 0 0 5428 6946

Ft Pierce Jai Alai 124646 219015 131580 81696 150940 344760 57705 234438 159800 1089127

Miami Jai Alai 0 0 0 0 0 0 0 0 0 0

Ocala Poker and Jai Alai 151375 347426 92457 58560 185742 156611 62039 187718 241574 480339

Orlando Jai Alai 0 0 0 0 0 0 0 0 0 0

Summer Jai Alai 0 0 0 0 0 0 0 0 0 0

Total Jai Alai Permitholders $276021 $566441 $664397 $140256 $399844 $634142 $120417 $422156 $410181 $1581610

Thoroughbred Permitholders

Calder Race Course Inc $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

Tampa Bay Downs Inc 0 1125416 0 0 174740 252125 0 0 231926 1037492

Total Thoroughbred Permitholders $0 $1125416 $0 $0 $174740 $252125 $0 $0 $231926 $1037492

Harness Permitholders

Isle Casino and Racing at Pompano Park $0 $0 $237740 $187509 $252530 $494248 $178299 $295037 $399234 $1942130

Quarter Horse Permitholders

Gretna Racing LLC $324950 $0 $224968 $0 $430397 $227477 $0 $356068 $562368 $829223

Hamilton Downs Horsetrack LLC 0 0 0 0 0 0 0 0 0 0

Ocala Breeders Sales Company Inc 127651 162165 0 0 0 147562 0 0 0 446159

South Florida Racing Association LLC (Hialeah Park) 0 0 0 0 0 0 0 0 0 0

Total Quarter Horse Permitholders $452601 $162165 $224968 $0 $430397 $375039 $0 $356068 $562368 $1275382

TOTAL FOR ALL PERMITHOLDERS $4659082 $12580533 $16898386 $7979262 $7345741 $9596738 $5404902 $7781393 $9224439 $29867479

Note Figures above include handle from charityscholarship performances

CO

NT

INU

ED

ON

NE

XT

PA

GE

14

TOTAL INTERTRACK WAGERING HANDLE BY GUEST

Fiscal Year 20142015 HOST PERMITHOLDER

GUEST PERMITHOLDER

Penn Sanford SOKC LLC SARASOTA ST JOHNS

TAMPA GREYHOUND

WEST VOLUSIA RACING DANIA DANIA SUMMER MIAMI

Greyhound Permitholders

Daytona Beach Kennel Club Inc $18870 $257246 $116307 $591617 $48726 $0 $16797 $0 $135979

Derby Lane (St Petersburg Kennel Club Inc) 244840 323299 211898 733632 0 315558 145588 120889 262575

Ebro Greyhound Park 0 0 154402 305588 505515 0 11237 21454 0

Flagler Dog Track 184541 161709 115095 408522 525808 135468 0 0 0

HampT Gaming Inc dba Mardi Gras Racetrack 372309 444629 213355 279547 591483 360858 63450 84419 0

Jacksonville Kennel Club Inc 380130 450051 203278 1536495 640841 277140 70729 65346 119792

License Acquisitions LLC dba Palm Beach Greyhound Racing 271011 0 0 0 392517 159925 0 130997 0

Mardi Gras Racetrack and Gaming Center 62081 129318 166952 234641 105405 32149 37148 0 0

Melbourne Greyhound Park LLC 148544 193925 93457 262838 249891 107382 185619 164531 391831

Naples-Ft Myers Greyhound Track 141893 169446 160594 196425 418451 102874 0 0 0

Orange Park Kennel Club Inc 555341 638718 265721 0 1391013 424735 63635 69014 129251

Palm Beach Kennel Club 198344 599208 204508 896607 412510 138616 177706 11871 287759

Penn Sanford LLCdba Sanford-Orlando Kennel Club 0 0 0 161508 1046276 347597 0 0 0

Pensacola Greyhound Racing LLP 228664 382523 118421 1504719 0 290896 27110 22780 17476

SOKC LLC dba Sanford-Orlando Kennel Club 0 0 0 738955 0 0 0 0 0

Sarasota Kennel Club Inc 231313 279471 0 330631 991541 132114 0 0 0

Tampa Greyhound Track 484967 598340 306260 756514 2180833 282630 138561 114061 253939

West Volusia Racing Inc 214824 0 32455 57766 496418 0 65497 84753 27124

Total Greyhound Permitholders $3737672 $4627883 $2362703 $8996005 $9997228 $3107942 $1003077 $890115 $1625726

Jai Alai Permitholders

Dania Jai Alai $0 $0 $0 $0 $2299 $2692 $0 $0 $0

Dania Summer Jai Alai 0 0 0 0 29804 49090 0 0 0

Ft Pierce Jai Alai 0 0 0 179888 201424 102370 107270 104762 190181

Miami Jai Alai 0 0 0 0 0 0 336971 0 0

Ocala Poker and Jai Alai 133089 155744 0 276687 307065 120440 94506 87624 162237

Orlando Jai Alai 0 0 0 0 0 0 319107 302794 463545

Summer Jai Alai 0 0 0 0 0 0 146985 437220 0

Total Jai Alai Permitholders $133089 $155744 $0 $456575 $540592 $274592 $1004839 $932400 $815963

Thoroughbred Permitholders

Calder Race Course Inc $0 $0 $0 $0 $0 $0 $0 $0 $0

Gulfstream Park Racing Association Inc 0 0 0 0 0 0 0 0 0

Tampa Bay Downs Inc 138924 223395 0 320826 957241 0 140508 98725 212392

Total Thoroughbred Permitholders $138924 $223395 $0 $320826 $957241 $0 $140508 $98725 $212392

Harness Permitholders

Isle Casino and Racing at Pompano Park $0 $0 $0 $531898 $0 $0 $291606 $228569 $0

Quarter Horse Permitholders

Gretna Racing LLC $162100 $207389 $0 $759525 $0 $268608 $50389 $40675 $30238

Hamilton Downs Horsetrack LLC 0 0 0 0 0 0 0 0 0

Ocala Breeders Sales Company Inc 0 0 0 10 195329 91726 46280 42507 74090

South Florida Racing Association LLC (Hialeah Park) 0 0 0 0 0 0 0 0 0

Total Quarter Horse Permitholders $162100 $207389 $0 $759535 $195329 $360334 $96669 $83182 $104328

TOTAL FOR ALL PERMITHOLDERS $4171785 $5214411 $2362703 $11064839 $11690390 $3742868 $2536699 $2232991 $2758409

Note Figures above include handle from charityscholarship performances

CO

NT

INU

ED

ON

NE

XT

PA

GE

CO

NT

INU

ED

FR

OM

PR

EV

IOU

S P

AG

E

15

TOTAL INTERTRACK WAGERING HANDLE BY GUEST

Fiscal Year 20142015 HOST PERMITHOLDER

GULFSTREAM PARK AFTER

GULFSTREAM RACING TAMPA BAY TROPICAL POMPANO HIALEAH

GUEST PERMITHOLDER SUMMER CALDER PARK PROGRAM DOWNS PARK PARK PARK TOTAL

Greyhound Permitholders

Daytona Beach Kennel Club Inc $53007 $0 $4394280 $0 $1476441 $117487 $1138029 $22035 $11159141

Derby Lane (St Petersburg Kennel Club Inc) 213225 497213 8857607 542476 4133961 366551 1959757 26435 27629832

Ebro Greyhound Park 0 116480 1562818 161288 260802 114923 0 0 4952086

Flagler Dog Track 0 287071 3156089 272859 670865 263766 1122245 0 13977414

HampT Gaming Inc dba Mardi Gras Racetrack 0 210101 4032179 172283 1484388 219831 2236984 0 19949736

Jacksonville Kennel Club Inc 95467 267101 4863232 293128 2176257 221594 1215372 0 22794237

License Acquisitions LLC dba Palm Beach Greyhound Racing 87410 0 6310814 1851847 1227106 367368 1079858 0 12674083

Mardi Gras Racetrack and Gaming Center 0 0 955126 0 468294 0 654418 0 3974305

Melbourne Greyhound Park LLC 315963 440792 8386263 459438 2668101 428725 946785 32164 18848659

Naples-Ft Myers Greyhound Track 0 864344 14200067 569074 4613599 449181 1532461 0 27446761

Orange Park Kennel Club Inc 101784 360156 5454909 388232 2387482 274760 157891 0 23950750

Palm Beach Kennel Club 149648 1692796 24376464 0 7830831 907585 3970398 0 45040652

Penn Sanford LLCdba Sanford-Orlando Kennel Club 0 532327 3566240 530629 1551508 207266 766171 0 13867495

Pensacola Greyhound Racing LLP 17607 220622 880090 172838 316696 194588 0 0 8717580

SOKC LLC dba Sanford-Orlando Kennel Club

CO 0 0 5944433 0 2394218 232342 980184 0 17051168

Sarasota Kennel Club Inc

NT 0 485502 8684536 505658 2842415 373288 991954 0 22206648

Tampa Greyhound Track

INU 212998 345399 6640469 398407 3164914 313614 1697987 29343 26168926

West Volusia Racing Inc

ED 66977 356109 2511429 356010 689451 126603 877406 0 7829943

Total Greyhound Permitholders

FR

O $1314086 $6676013 $114777045 $6674167 $40357329 $5179472 $21327900 $109977 $328239416

Jai Alai Permitholders

M

Dania Jai Alai

PR

E $7816 $1073 $29419 $0 $3923 $0 $10231 $0 $88832

Dania Summer Jai Alai

VI 124090 0 161662 42577 89633 18742 233220 0 1375356

Ft Pierce Jai Alai 157060 270013 4432026 273167 1516075 207588 0 0 10335531

Miami Jai Alai

OU

S P

AG

E

0 0 0 0 0 0 0 0 336971

Ocala Poker and Jai Alai 131081 95278 1614932 106956 595813 87669 268246 0 6201208

Orlando Jai Alai 373221 418079 7584218 444757 2452702 385292 1969600 0 14713315

Summer Jai Alai 0 0 0 0 0 0 0 0 584205

Total Jai Alai Permitholders $793268 $784443 $13822257 $867457 $4658146 $699291 $2481297 $0 $33635418

Thoroughbred Permitholders

Calder Race Course Inc $0 $0 $3217039 $0 $415881 $0 $2455 $0 $3635375

Gulfstream Park Racing Association Inc 0 5206534 0 0 18093894 0 3451638 92216 26844282

Tampa Bay Downs Inc 157904 1066035 21198004 1068777 0 782536 1780453 0 30967419

Total Thoroughbred Permitholders $157904 $6272569 $24415043 $1068777 $18509775 $782536 $5234546 $92216 $61447076

Harness Permitholders

Isle Casino and Racing at Pompano Park $0 $934500 $17934679 $1096365 $3441041 $838251 $0 $90950 $29374586

Quarter Horse Permitholders

Gretna Racing LLC $13917 $67841 $1235162 $84246 $540350 $66398 $0 $10691 $6492980

Hamilton Downs Horsetrack LLC 0 0 0 0 3966 0 0 0 3966

Ocala Breeders Sales Company Inc 55213 534643 8185796 613595 2840424 502564 338935 0 14404649

South Florida Racing Association LLC (Hialeah Park) 0 502523 9211732 680307 2462613 498768 148110 0 13504053

Total Quarter Horse Permitholders $69130 $1105007 $18632690 $1378148 $5847353 $1067730 $487045 $10691 $34405648

TOTAL FOR ALL PERMITHOLDERS $2334388 $15772532 $189581714 $11084914 $72813644 $8567280 $29530788 $303834 $487102144

Note Figures above include handle from charityscholarship performances

16

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 Historical Resources Operating Trust Fund and the Racing Scholarship Trust Fund (Board of Governorsrsquo 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 $1618467 was paid to charitable organizations during Fiscal Year 20142015 bringing the total proceeds disbursed since 1985 to $78134281

RACING SCHOLARSHIP TRUST FUND

The Board of Governors within the Department of Education oversees the Board of Governorsrsquo Operations and Maintenance Trust Fund and ensures that the referenced contributions are used to provide scholarships to deserving students attending Floridas colleges and universities A total of $16885110 has been paid to this fund since the program began in 1949

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 Department of Educationrsquos State School Trust Fund for the support and maintenance of Floridas public schools Since 1957 the total paid into this fund is $95578484 The amount collected from abandoned winning tickets for the State School Trust Fund for this fiscal year is detailed below

Abandoned Winning Tickets Greyhound Permitholders $744478 Jai Alai Permitholders 50750

Total For 20142015 Fiscal Year $795228

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

17

bull C

CARDROOM COMPARATIVE DATA

During Fiscal Year 20142015 there were 25 permitholders that obtained a cardroom license Two did not operate the other 23 operated at 23 pari-mutuel facilities located throughout the state The number of cardroom tables decreased from 788 in Fiscal Year 20132014 to 755 in Fiscal Year 20142015 Cardroom gross receipts decreased from $136163616 to $135888902 and the gross receipts tax decreased from $13615464 to $13589789 this fiscal year Table fees decreased from $788000 to $755000 this fiscal year The overall result was a decrease in total state revenue from $14403464 to $14344789 this fiscal year

Cardroom tax revenue is distributed 50 percent between the Pari-Mutuel Wagering Trust Fund and the General Revenue Fund In accordance with Section 849086(13)(h) Florida Statutes one quarter of the moneys deposited into the Pari-Mutuel Wagering Trust Fund must be distributed to counties and municipalities that approved the cardroom In October 2015 the division distributed approximately $1698723 to the countiesmunicipalities from cardroom gross receipts

CARDROOM GROSS RECEIPTS AND TOTAL STATE REVENUE FISCAL YEARS 20052006 THROUGH 20142015

$0

$20

$40

$60

$80

$100

$120

$140

Mil

lio

ns

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 (A)

Total State Revenue (Gross Receipts Tax

plus Table Fees)

Total State Revenue as a

Percent of Gross Receipts

20052006 $44433359 $4443337 $264000 $4707337 1059 20062007 $54208544 $5420855 $325500 $5746355 1060 20072008 $90863855 $9086385 $875000 $9961385 1096 20082009 $101700243 $10170024 $698000 $10868024 1069 20092010 $104799448 $10479945 $749000 $11228945 1071 20102011 $125141080 $12514108 $718000 $13232108 1057 20112012 $131447663 $13144767 $834000 $13978767 1063 20122013 $132690415 $13269045 $810000 $14079045 1061 20132014 $136163616 $13615464 $788000 $14403464 1058 20142015 $135888902 $13589789 (B) $755000 $14344789 1056

(A) Amount agrees with the number of approved cardroom tables per annual cardroom licenses and reflects the number of tables in operation each fiscal year

(B) Includes additional payment of $89750 for October 2013 recevied in August 2014 due to revised monthly report

18

-----------------------------+-----------------------------------------------------ltmiddotmiddotmiddotmiddot middotmiddotmiddotmiddot middotmiddotmiddotmiddotmiddotmiddot middotmiddotmiddotmiddotmiddot middotmiddotmiddot middotmiddotmiddotmiddotmiddot middotmiddot middotmiddotmiddot middot

COMPONENTS OF CARDROOM REVENUE BY ASSOCIATION

Fiscal Year 20142015

Greyhound Racing Permitholders

Daytona Beach Kennel Club IncWest Volusia Racing Inc Volusia $10260442 $805384 $11065826 $1106583 $55000 $1161583

Derby Lane (St Petersburg Kennel Club Inc) Pinellas 7766643 809669 8576312 857631 45000 902631

Ebro Greyhound Park Washington 2728129 326879 3055008 305500 20000 325500

Flagler Dog Track Dade 6912438 27325 6939763 694874 (C) 23000 717874

Jacksonville Kennel Club Inc Duval 14725776 939280 15665056 1566506 71000 1637506

Mardi Gras Racetrack and Gaming CenterH ampT Gaming Inc Hallandale 5654584 282119 5936703 593670 30000 623670

Melbourne Greyhound Park LLC Brevard 4223440 136195 4359635 435963 34000 469963

Naples-Ft Myers Greyhound Track Lee 6405597 505015 6910612 691063 32000 723063

Orange Park Kennel Club Inc Town of Orange Park 7439673 66615 7506288 750629 39000 789629

Palm Beach Kennel ClubLicense Acquisitions LLC Palm Beach 11544820 1065075 12609895 1260990 75000 1335990

Pensacola Greyhound Racing LLP Escambia 3153303 616385 3769688 376969 20000 396969

Sarasota Kennel Club Inc Sarasota 4894259 772380 5666639 566664 35000 601664

St Johns Greyhound Park (D) St Johns 0 0 0 0 1000 1000

Tampa Greyhound Track Hillsborough 2040726 74567 2115293 211529 1000 212529

Total Greyhound Permitholders $87749830 $6426888 $94176718 $9418571 $481000 $9899571

Jai Alai Permitholders

Dania Jai AlaiSummersport Enterprises LLC Hallandale $5976 $84872 $90848 $9085 $1000 $10085

Ft Pierce Jai Alai St Lucie 2353923 152587 2506510 250651 25000 275651

Hamilton Jai Alai and Poker Hamilton 411259 165 411424 41142 3000 44142

MiamiSummer Jai Alai Dade 2285247 54267 2339514 233951 16000 249951

Ocala Poker and Jai Alai Marion 3316536 172445 3488981 348898 21000 369898

Total Jai Alai Permitholders $8372941 $464336 $8837277 $883727 $66000 $949727

Thoroughbred Racing Permitholders

Gulfstream Park Racing Association Inc Broward 5374421 142163 5516584 551658 21000 572658

Tampa Bay Downs Inc Hillsborough 3514313 743283 $4257596 425760 23000 448760

Total Thoroughbred Permitholders $8888734 $885446 $9774180 $977418 $44000 $1021418

Harness Racing Permitholders

Isle Casino and Racing at Pompano Park Broward $11234738 $1660226 $12894964 $1289496 $45000 $1334496

Quarter Horse Racing Permitholders

Gretna Racing LLC Gadsden $1649021 $197375 $1846396 $184640 $15000 $199640

South Florida Racing Association LLC (Hialeah Park) City of Hialeah 7695032 664335 $8359367 835937 44000 879937

Total Quarter Horse Permitholders $9344053 $861710 $10205763 $1020577 $59000 $1079577

TOTAL FOR ALL PERMITHOLDERS $125590296 $10298606 $135888902 $13589789 $695000 $14284789

Total Taxes and Fees

County Municipality Gross Receipts

Tournament Gross Receipts

Total Gross Receipts

Gross Receipts

Tax (A) Table Fees Collected (B)

(A) 18th of total gross receipts tax is distributed to counties or municipalities by October 1 of the following year

(B) Amounts shown are table fees collected during fiscal year 20142015

(C) Includes additional payment of $ 89750 for October 2013 received in August 2014 due to revised monthly report

(D) Permitholder paid table fees and received cardroom license for 20142015 but did not conduct cardroom operations during 20142015

19

SLOT COMPARATIVE DATA

During Fiscal Year 20142015 the total amount wagered by patrons was $7979515007 Average daily revenue per slot machine was $188 Total net slot revenue was $521670975 As a result the total taxes paid to the state was $182584841 an increase of five percent in total paid slot taxes from the previous fiscal year A total of $15750000 was collected in annual fees including the Compulsive or Addictive Gambling Prevention Program Fee per Section 551118(3) Florida Statutes For further details see the Summary of State Revenue From Pari-Mutuel Cardroom Slot Activity and Indian Gaming Compact (page 36) of this report On October 12 2014 Dania Jai-Alai closed the slot portion of the facility due to remodeling

HISTORICAL SLOT FACILITY ACTIVITY

Fiscal Year Total Amount Wagered Total State Revenue

20062007 $1114108466 $49620582

20072008 $3023981126 $120560317

20082009 $2701341778 $103895351

20092010 $3840468455 $138125105

20102011 $5054297731 $125063886

20112012 $6045432393 $143962346

20122013 $6690513855 $152532223

20132014 $7953652039 $174024068

20142015 $7979515007 $182584841

FISCAL YEAR 20142015 Gulfstream

Operations Began

11152006

Mardi Gras Operations Began

12282006

Pompano Park Operations Began

4142007

West Flagler Operations Began

10152009

Calder Operations Began

1222010

Miami Jai Alai Operations Began

1232012

Hialeah Park Operations Began

8142013

Dania Jai Alai (2)

Operations Began

2202014

TOTAL

Average Number of Machines 847 965 1456 801 1113 1029 850 522 7583

Number of Operating Days 365 365 365 365 365 365 365 104 365

Average Daily Revenue per Machine $159 $136 $274 $276 $182 $153 $207 $54 $188

Amount Wagered $794329039 $701055610 $2005415129 $1358574237 $981098699 $1038431327 $1045072386 $55538580 $7979515007

Amount Won By Patrons $734280878 $644290707 $1836310191 $1275489711 $891381301 $970450887 $974876557 $51446310 $7378526542

Promotional Credits $11040693 $8819486 $23693184 $2408311 $16024799 $10662818 $6084879 $1173239 $79907409

30-Day Unclaimed Tickets $96186 $36565 $198873 $39305 $37224 $108049 $36100 $2999 $555301

Net Slot Machine Revenue $49103653 $47986792 $145610627 $80720091 $73755061 $57425670 $64147050 $2922031 $521670975

State Tax Revenue (1) $17186279 $16795377 $50963719 $28252032 $25814271 $20098984 $22451468 $1022711 $182584841

Permitholder Revenue $31917374 $31191415 $94646908 $52468059 $47940790 $37326686 $41695582 $1899320 $339086134 Total State Revenue as a Percent of

Amount Wagered 216 240 254 208 263 194 215 184 229

Note Changes to figures for Fiscal Year 20112012 and 20122013 are due to refunds to Miami Jai Alai for overpayment of slot taxes

(1) (1) 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

(2) Danias Casino was open February 20 2014 through October 12 2014

20

21

-

Dai

ly R

even

ue

per

Mac

hin

e D

aily

Rev

enu

e p

er M

ach

ine

Dai

ly R

even

ue

per

Mac

hin

e

Ave

rag

e N

um

be

r o

f M

ac

hin

es

A

vera

ge

Nu

mb

er o

f M

ach

ines

A

vera

ge

Nu

mb

er o

f M

ach

ines

Daily Revenue per Machine Compared to Average Number of Machines For Fiscal Years 20062007 - 20142015

GULFSTREAM PARK RACING AND CASINO

$450 2000

$400 1800

$350 1600

$300 1400

$250

$200

1200

1000

800 $150 600 $100 400

$50 200

$0 0

Revenue per Machine Machines

MARDI GRAS RACETRACK AND GAMING CENTER

$450 2000

$400 1800

$350 1600 1400$300 1200

$250 1000

$200 800

$150 600 $100 400

$50 200 $0 0

Revenue per Machine Machines

ISLE CASINO AND RACING AT POMPANO PARK

$450 2000

$400 1800

$350 1600 1400 $300 1200

$250 1000

$200 800

$150 600 $100 400

$50 200 $0 0

Revenue per Machine Machines

Jl ~~ - r--_~-v~ V bull ~ -

~

-

--- ~ ~ -I --- --

- -

-- -

-

-- r

rI - -- - ~ -- -

-

Daily Revenue per Machine Compared to Average Number of Machines For Fiscal Years 20062007 - 20142015

FLAGLER DOG TRACK AND MAGIC CITY CASINO

0

200

400

600

800

1000

1200

1400

1600

1800

2000

$0

$50

$100

$150

$200

$250

$300

$350

$400

$450

Ave

rag

e N

um

be

r o

f M

ac

hin

es

Dai

ly R

even

ue

per

Mac

hin

e

Revenue per Machine Machines

CALDER CASINO AND RACE COURSE

0

200

400

600

800

1000

1200

1400

1600

1800

2000

$0

$50

$100

$150

$200

$250

$300

$350

$400

$450

Ave

rag

e N

um

be

r o

f M

ac

hin

es

Dai

ly R

even

ue

per

Mac

hin

e

Revenue per Machine Machines

MIAMI JAI ALAI

0

200

400

600

800

1000

1200

1400

1600

1800

2000

$0

$50

$100

$150

$200

$250

$300

$350

$400

$450

Ave

rag

e N

um

ber

of

Mac

hin

es

Dai

ly R

even

ue

per

Mac

hin

e

Revenue per Machine Machines

22

-- rv ~ -

-

~

-

-

-

Daily Revenue per Machine Compared to Average Number of Machines For Fiscal Years 20062007 - 20142015

HIALEAH PARK

0

200

400

600

800

1000

1200

1400

1600

1800

2000

$0

$50

$100

$150

$200

$250

$300

$350

$400

$450

Ave

rag

e N

um

be

r o

f M

ac

hin

es

Dai

ly R

even

ue

per

Mac

hin

e

Revenue per Machine Machines

DANIA JAI ALAI (1)

0

200

400

600

800

1000

1200

1400

1600

1800

2000

$0

$50

$100

$150

$200

$250

$300

$350

$400

$450

Ave

rag

e N

um

be

r o

f M

ac

hin

es

Dai

ly R

even

ue

per

Mac

hin

e

Revenue per Machine Machines

ALL FACLITIES COMBINED

0

1000

2000

3000

4000

5000

6000

7000

8000

$0

$50

$100

$150

$200

$250

$300

$350

$400

$450

Ave

rag

e N

um

be

r o

f M

ac

hin

es

Dai

ly R

even

ue

per

Mac

hin

e

Revenue per Machine Machines

(1) Danias Casino was open February 20 2014 through October 12 2014

23

D

AT

A B

Y P

ER

MIT

HO

LD

ER

FA

CIL

ITY

Pari-Mutuel Permitholders with 2014-2015 Operating Licenses

--0

0

-0 -I

Pensacola Greyhound Track

bestbet Jacksonville

Orange Park Kennel Club

St Johns Greyhound Park

Creek Entertainment Gretna

Ocala Poker amp Jai Alai

Daytona B K C West Volusia

Sanford Orlando Penn Sanford

Orlando Jai Alai

Melbourne Greyhound Park

Sarasota Kennel Club

Fort Pierce Jai Alai

Naples Fort Myers Greyhound

Palm Beach K C P B Greyhound

The Isle at Pompano Park

Mardi Gras Casino Racetrack

Dania J A Dania Summer J A

Gulfstream GPTARP Tropical

Calder Casino

Miami Summer

8 Jai Alai

5 Thoroughbred

1 Harness

1 Limited Intertrack Wagering License (5506308 FS)

Hamilton Jai Alai C C

8 Slot Machine Gaming Facilities

C 24 Cardrooms

C

C

C

C

C

C

C

C

C

C

C

Ocala Breedersrsquo Sales

Tampa Bay Downs

Derby Lane

Tampa Greyhound Track

19 Greyhound

C

C

Key

S

S

S

S

C

C

C

5 Quarter Horse

Hialeah Park

S

S

C

Hamilton Downs

South Marion

C

Ebro Greyhound ParkC

C S

Ocala Breedersrsquo Sales

C

S

Flagler Dog Track amp Magic City Casino C S Facilities where two or more permits operate 2014 October 23

24

GREYHOUND PERMITHOLDERS

Florida remains the leader in greyhound racing in the United States with 19 permitholders operating at 12 tracks throughout the state A total of 3515 completed performances including charity and scholarship performances were conducted during this past fiscal year a minimal change from the previous year

During Fiscal Year 20142015 handle wagered on live greyhound performances decreased by approximately two percent Intertrack handle wagered on broadcasts of live Florida greyhound performances decreased by approximately three percent Simulcast handle wagered on broadcasts of performances from outside the state increased by approximately two percent Intertrack simulcast handle wagered on broadcast of performances from outside the state increased by approximately 15 percent Overall there was a decrease in total handle by approximately one percent for the Florida greyhound industry

Total paid attendance decreased by approximately three 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 approximately four percent during Fiscal Year 20142015 The greyhound industry accounted for approximately 303 percent of Floridarsquos total revenue and 319 percent of total handle from pari-mutuel performances

Greyhound permitholders reported paying a total of $25631721 in purses during Fiscal Year 20142015 For more detail on purses paid please refer to the following information by permitholder The division was able to confirm reported purse amounts from the weekly purse reports submitted in accordance with Section 61D-8006 Florida Administrative Code

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 Section 5501647 Florida Statutes provides a greyhound permitholder with credits in an amount equal to the uncashed pari-mutuel tickets remitted in the prior state fiscal year to the state which is applied against any taxes imposed the next fiscal year Additionally Section 5501647 Florida Statutes requires each permitholder to pay an amount not less than 10 percent of the credit provided by this section to any bona fide organization that promotes or encourages the adoption of greyhounds During Fiscal Year 20142015 total contributions provided to greyhound adoption units amounted to $136466 which exceeded the minimum statutory requirement

Total Live Performances (Completed) (1)

(1) Performances where eight or more races were h

3515 eld

Total Paid Attendance 276495

Total Live Performances (Actual) 3530 Total Admission Tax $11585

Total Racing Days 2392

Daytona Beach Kennel Club Inc Volusia County

Website wwwdaytonagreyhoundcom Telephone MailingStreet Address 960 South Williamson Boulevard Daytona Beach Florida 32114-7247 Fax

Meet Period 12152014 to 06302015

Racing Results Live Performances (Completed) 248 Purses Paid $1002456 Live Performances (Actual) 250 Racing Days 168 Paid Attendance 0

Total Admission Tax $0

3862526484 3862524808

Derby Lane St Petersburg Kennel Club Inc

Pinellas County

Website wwwderbylanecom MailingStreet Address 10490 Gandy Boulevard St Petersburg Florida 33702-2395 Telephone

Fax

Meet Period 01012015 to 06302015

Racing Results Live Performances (Completed) 207 Purses Paid $2197236 Live Performances (Actual) 207 Racing Days 155 Paid Attendance 0

Total Admission Tax $0

7278123339 7278123305

25

Ebro Greyhound Park Washington County Kennel Club Inc

Washington County

Website wwwgoebrocom Telephone MailingStreet Address 6558 Dog Track Road Ebro Florida 32437-1142 Fax

Meet Period 07012014 to 09202014 and 05022015 to 06302015

Racing Results Live Performances (Completed) 184 Purses Paid $463061 Live Performances (Actual) 184 Racing Days 92 Paid Attendance 8844

Total Admission Tax $323

8502343943 8505354442

Flagler Dog Track West Flagler Associates Ltd

Dade County

Website wwwmagiccitycasinocom Mailing Address Post Office Box 350940 Miami Florida 33135-0940 Telephone Street Address 401 NW 38th Court Miami Florida 33126-5638 Fax

Meet Period 07012014 to 10252014 and 06022015 to 06302015

Racing Results Live Performances (Completed) 153 Purses Paid $3396362 Live Performances (Actual) 163 Racing Days 103 Paid Attendance 0

Total Admission Tax $0

3056493000 3056314529

HampT Gaming Inc Dade County

See Mardi Gras Racetrack and Gaming Centers contact information for detail

Meet Period 02152015 to 04302015 at Mardis Gras

Racing Results Live Performances (Completed) 106 Purses Paid $1055684 Live Performances (Actual) 106 Racing Days 53 Paid Attendance 0

Total Admission Tax $0

Jacksonville Kennel Club Inc Jacksonville Greyhound Racing Inc

Duval County

Website wwwbestbetjaxcom Mailing Address Post Office Box 959 Orange Park Florida 32067-0959 Telephone Street Address 201 Monument Road Jacksonville Florida 32225-8106 Fax

Meet Period 07022014 to 09282014 at Orange Park

Racing Results Live Performances (Completed) 104 Purses Paid $931749 Live Performances (Actual) 104 Racing Days 77 Paid Attendance 0

Total Admission Tax $0

9046460001 9046460420

Jefferson County Kennel Club Inc Jefferson County

Mailing Address Post Office Box 400 Monticello Florida 32345-0400 Telephone Street Address 3079 North Jefferson Street Monticello Florida 32344-5685 Fax

Jefferson County license was suspended during the 20142015 year therefore no live Meet Period

performances were conducted Racing Results Live Performances (Completed) 0 Purses Paid $0 Live Performances (Actual) 0 Racing Days 0 Paid Attendance 0

Total Admission Tax $0

8509972561 8509973871

License Acquisitions LLC (Palm Beach Greyhound Racing) Palm Beach County

See Palm Beach Kennel Clubs contact information for detail

Meet Period 07012014 to 09302014 at Palm Beach Kennel Club

Racing Results Live Performances (Completed) 118 Purses Paid $986937 Live Performances (Actual) 118 Racing Days 92 Paid Attendance 6777

Total Admission Tax $91

26

Mardi Gras Racetrack and Gaming Center Hartman and Tyner Inc

Broward County

Website wwwmgflacom MailingStreet Address 831 North Federal Highway Hallandale Beach Florida 33009-2410

Meet Period 12012014 to 02142015

Racing Results Live Performances (Completed) 105 Purses Paid Live Performances (Actual) 106 Racing Days 53 Paid Attendance

Total Admission Tax

Telephone Fax

$1027511

0 $0

954-924-3200 9549243143

Melbourne Greyhound Park LLC Brevard County

Website wwwmgparkcom MailingStreet Address 1100 North Wickham Road Melbourne Florida 32935-8941

Meet Period 01022015 to 04182015

Racing Results Live Performances (Completed) 108 Purses Paid Live Performances (Actual) 108 Racing Days 92 Paid Attendance

Total Admission Tax

Telephone Fax

$371026

0 $0

3212599800 3212593437

Naples-Ft Myers Greyhound Track Southwest Florida Enterprises Inc

Lee County Website wwwnaplesfortmyersdogscom Mailing Address Post Office Box 2567 Bonita Springs Florida 34133-2567 Street Address 10601 Bonita Beach Road SW Bonita Springs Florida 34135-5620

Meet Period 10312014 to 05252015

Racing Results Live Performances (Completed) 398 Purses Paid Live Performances (Actual) 399 Racing Days 191 Paid Attendance

Total Admission Tax

Telephone Fax

$1701827

159675 $10158

2399922411 2399479244

Orange Park Kennel Club Inc Jacksonville Greyhound Racing Inc

Clay County

Website wwwbestbetjaxcom Mailing Address Post Office Box 959 Orange Park Florida 32067-0959 Street Address 455 Park Avenue Orange Park Florida 32073-3101

Meet Period 09292014 to 11302014 and 04272015 to 06292015

Racing Results Live Performances (Completed) 145 Purses Paid Live Performances (Actual) 145 Racing Days 108 Paid Attendance

Total Admission Tax

Telephone Fax

$1339454

0 $0

9046460001 9046460420

Palm Beach Kennel Club Investment Corporation of Palm Beach

Palm Beach County

Website wwwpbkennelclubcom MailingStreet Address 1111 North Congress Avenue West Palm Beach Florida 33409-6317

Meet Period 10012014 to 06302015

Racing Results Live Performances (Completed) 349 Purses Paid Live Performances (Actual) 350 Racing Days 271 Paid Attendance

Total Admission Tax

Telephone Fax

$3313872

25373 $815

5616832222 5614719114

Penn Sanford LLC dba Sanford-Orlando Kennel Club Seminole County

See SOKC LLCs contact information for detail Meet Period 07022014 to 12312014

Racing Results Live Performances (Completed) 146 Purses Paid Live Performances (Actual) 146 Racing Days 115 Paid Attendance

Total Admission Tax

$799409

0 0

27

Pensacola Greyhound Racing LLP Escambia County

Website wwwpensacolagreyhoundtrackcom Mailing Address Post Office Box 12824 Pensacola Florida 32591-2824 Telephone Street Address 951 Dog Track Road Pensacola Florida 32506-8236 Fax

Meet Period 07022014 to 1042014 and 01232015 to 06282015

Racing Results Live Performances (Completed) 160 Purses Paid $827398 Live Performances (Actual) 160 Racing Days 128 Paid Attendance 0

Total Admission Tax $0

8504558595 8504538883

SOKC LLC dba Sanford-Orlando Kennel Club Seminole County

Website wwwsanfordorlandokccom MailingStreet Address 301 Dog Track Road Longwood Florida 32750-6558 Telephone Meet Period 01012015 to 06292015 Fax

Racing Results

Live Performances (Completed) 181 Purses Paid $915315 Live Performances (Actual) 181 Racing Days 129 Paid Attendance 0

Total Admission Tax $0

4078311600 4078313997

Sarasota Kennel Club Inc Sarasota County

Website wwwsarasotakennelclubcom Telephone MailingStreet Address 5400 Bradenton Road Sarasota Florida 34234-2999 Fax

Meet Period 11072014 to 04252015

Racing Results Live Performances (Completed) 193 Purses Paid $791149 Live Performances (Actual) 193 Racing Days 143 Paid Attendance 75826

Total Admission Tax $198

9413557744 9413512207

St Johns Greyhound Park (Bayard Raceways Inc) Jacksonville Greyhound Racing Inc

St Johns County

Website wwwbestbetjaxcom Mailing Address Post Office Box 959 Orange Park Florida 32067-0959 Telephone Street Address 6322 Racetrack Road Jacksonville Florida 32259-2107 Fax

Meet Period 12012014 to 04262015 at Orange Park

Racing Results Live Performances (Completed) 166 Purses Paid $1652523 Live Performances (Actual) 166 Racing Days 124 Paid Attendance 0

Total Admission Tax $0

9046460001 9046460420

Tampa Greyhound Track TBDG Acquisition LLC

Hillsborough County

Website wwwtgtpokercom Mailing Address Post Office Box 8096 Tampa Florida 33674-8096 Telephone Street Address 8300 North Nebraska Ave Tampa Florida 33604-3107 Fax

Meet Period 07012014 to 12312014 at Derby Lane Racing Results Live Performances (Completed) 209 Purses Paid $2113033 Live Performances (Actual) 209 Racing Days 156 Paid Attendance 0 Paid Attendance 0 Total Admission Tax $0 Total Admission Tax $0

8139324313 8139325048

West Volusia Racing Inc Volusia County

See Daytona Beach Kennel Clubs contact information for detail

Meet Period 07012014 to 12132014 at Daytona Beach Kennel Club

Racing Results Live Performances (Completed) 235 Purses Paid $745719 Live Performances (Actual) 235 Racing Days 142 Paid Attendance 0

Total Admission Tax $0

28

JAi ALAI PERMITHOLDERS

Florida was the first state in the nation to conduct jai alai performances with the first fronton being built in 1926 There are eight jai alai permitholders operating at six frontons throughout Florida In fact Florida is now the only state where pari-mutuel wagering on live jai alai games is conducted A total of 925 completed performances including charity and scholarship performances were conducted during this past fiscal year an increase of approximately 19 percent from the previous fiscal year

During Fiscal Year 20142015 handle wagered on live jai alai performances decreased by approximately 39 percent Intertrack handle wagered on broadcasts of live Florida jai alai performances decreased by approximately 43 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 approximately 41 percent for the Florida jai alai industry

Total jai alai revenue to the state decreased by approximately three percent during Fiscal Year 20142015 The jai alai industry accounted for approximately 32 percent of Floridarsquos total revenue and 19 percent of total handle from pari-mutuel performances

Permitholders reported paying a total of $4745469 in playersrsquo awards For more detail on playersrsquo awards paid please refer to the following information by permitholder

Total paid attendance decreased by 100 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 (Completed) (1) 925 Total Paid Attendance 0 (1) Performances where eight or more games were held

Total Performances (Actual) 925

Total Gaming Days 522 Total Admission Tax $0

Dania Jai Alai Dania Entertainment Center LLC

Broward County

Website wwwcasinodaniabeachcom Telephone MailingStreet Address 301 East Dania Beach Boulevard Dania Beach Florida 33004-3016 Fax

Meet Period 10072014 to 12302014

Gaming Results Live Performances (Completed) 180 Paid Attendance 0 Live Performances (Actual) 180 Total Admission Tax $0 Live Operating Days 70 Players Awards Paid $939484

9549272841 9549257529

Dania Summer Jai Alai Dania Entertainment Center LLC

Broward County

See Dania Jai Alais contact information for detail

Meet Period 07012014 to 10062014 at Dania Jai Alai

Gaming Results Live Performances (Completed) 109 Paid Attendance 0 Live Performances (Actual) 109 Total Admission Tax $0 Live Operating Days 55 Players Awards Paid $622035

Ft Pierce Jai Alai Fronton Holdings LLC

St Lucie County

Website wwwcasinomiamijaialicom Telephone MailingStreet Address 1750 South Kings Highway Ft Pierce Florida 34945-3099 Fax

Meet Period 02272015 to 03272015 Miscellaneous Revenue to State $34538 (See Section 55009511(4) Florida Statutes for detail) Gaming Results Live Performances (Completed) 41 Paid Attendance 0 Live Performances (Actual) 41 Total Admission Tax $0 Live Operating Days 21 Players Awards Paid $152543

7724647500 7724640099

29

Hamilton Jai Alai and Poker Richmond Entertainment Inc

Hamilton County

MailingStreet Address 6968 US Highway 129 South Jasper Florida 32052-6774 Telephone Fax

Meet Period 05172015 to 06242015

Gaming Results Live Performances (Completed) 228 Paid Attendance 0 Live Performances (Actual) 228 Total Admission Tax $0 Live Operating Days 38 Players Awards Paid $17000

3866380011 3866380033

Miami Jai Alai Fronton Holdings LLC

Dade County

Website wwwcasinomiamijaialicom Telephone MailingStreet Address 3500 NW 37th Avenue Miami Florida 33142-4923 Fax

Meet Period 11022014 to 04302015

Gaming Results Live Performances (Completed) 153 Paid Attendance 0 Live Performances (Actual) 153 Total Admission Tax $0 Live Operating Days 153 Players Awards Paid $1461314

3056336400 3056347013

Ocala Poker and Jai Alai Second Chance Jai Alai LLC

Marion County

Website wwwocalapokerroomcom Mailing Address Post Office Box 580 Orange Lake Florida 32681-0580 Telephone Street Address 4601 NW Highway 318 Reddick Florida 32686 Fax

Meet Period 02022015 to 03022015 Miscellaneous Revenue to State $22000 (See Section 55009511(4) Florida Statutes for detail) Gaming Results Live Performances (Completed) 41 Paid Attendance 0 Live Performances (Actual) 41 Total Admission Tax $0 Live Operating Days 21 Players Awards Paid $147480

3525912345 3525913402

Orlando Jai Alai RB Jai Alai LLC Seminole County

Website wwworlandoliveeventscom Telephone MailingStreet Address 6405 South Highway 17-92 Fern Park Florida 32730-2057 Fax

Meet Period 04032015 to 05302015

Miscellaneous Revenue to State $15200 (See Section 55009511(4) Florida Statutes for detail) Gaming Results Live Performances (Completed) 43 Paid Attendance 0 Live Performances (Actual) 43 Total Admission Tax $0 Live Operating Days 34 Players Awards Paid $0

4073396221 4078314689

Summer Jai Alai Partnership Dade County

See Miami Jai Alais contact information for detail

Meet Period 08032014 to 10312014 and 05012015 to 06292015 at Miami Jai Alai

Gaming Results Live Performances (Completed) 130 Paid Attendance 0 Live Performances (Actual) 130 Total Admission Tax $0 Live Operating Days 130 Players Awards Paid $1405613

30

THOROUGHBRED PERMITHOLDERS

Florida continues to be a premier thoroughbred racing state with five permitholders operating at three tracks located in Central and South Florida A total of 330 completed performances including charity and scholarship performances were conducted during this past fiscal year a decrease of approximately 21 percent from the previous fiscal year

During Fiscal Year 20142015 handle on live thoroughbred performances increased by approximately four percent Handle from intertrack wagering increased approximately six percent Simulcast handle wagered on broadcasts of performances from outside the state decreased by approximately 46 percent Intertrack simulcast handle decreased by approximately two percent Overall total handle decreased by approximately 11 percent for the Florida thoroughbred industry

Total thoroughbred revenue to the state during Fiscal Year 20142015 decreased by approximately 12 percent from the prior year The thoroughbred industry accounted for approximately 581 percent of Floridarsquos total revenue and 601 percent of total handle from pari-mutuel performances

Permitholders reported paying a total of $86208744 in purses For more detail on purses paid please refer to the following information by permitholder The Florida Thoroughbred Breedersrsquo and Ownersrsquo Association did not dispute the amount of purses paid reported by the permitholders

Total paid attendance increased by eight 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 (Completed) (1) 330 Total Paid Attendance 101165

(1) Performances where eight or more races were held

Total Performances (Actual) 391

Total Racing Days 335 Total Admission Tax $20675

Calder Race Course Inc Churchill Downs Inc

Dade County

Website wwwcaldercasinocom Telephone MailingStreet Address 21001 NW 27th Avenue Miami Gardens Florida 33056-1461 Fax

Meet Period 10082014 to 11302014

Racing Results Live Performances (Completed) 40 Purses Paid $7375507 Live Performances (Actual) 100 Racing Days 44 Paid Attendance 0

Total Admission Tax $0

3056251311 3056252505

Gulfstream Park Racing Association Inc Stronach Group Broward County

Website wwwgulfstreamparkcom Telephone MailingStreet Address 901 South Federal Highway Hallandale Beach Florida 33009-7124 Fax

Meet Period 07012014 and 12062014 to 05222015 and 06302015

Racing Results Live Performances (Completed) 120 Purses Paid $62094688 Live Performances (Actual) 121 Racing Days 121 Paid Attendance 0

Total Admission Tax $0

9544547000 9544576291

Gulfstream Park Thoroughbred After Racing Program Inc Stronach Group Broward County

See Gulfstream Park Racing Association Incs contact information for detail

Meet Period 07042014 to 9072014 and 12102014

Racing Results Live Performances (Completed) 39 Purses Paid $1493679 Live Performances (Actual) 39 Racing Days 39 Paid Attendance 0

Total Admission Tax $0

31

Tampa Bay Downs Inc Hillsborough County

Website wwwtampabaydownscom Mailing Address Post Office Box 2007 Oldsmar Florida 34677-7007 Street Address 11225 Race Track Road Tampa Florida 33626-3122

Meet Period 07012014 11292014 to 05032015 and 06302015

Racing Results Live Performances (Completed) 91 Purses Paid Live Performances (Actual) 91 Racing Days 91 Paid Attendance

Total Admission Tax

Telephone Fax

$15244870

101165 $20675

8138554401 8138543539

Tropical Park LLC Churchill Downs Inc

Dade County See Calders contact information for detail

Meet Period 09112014 to 10042014 and 05232015 to 06282015 at Gulfstream Park

Racing Results Live Performances (Completed) 40 Purses Paid Live Performances (Actual) 40 Racing Days 40 Paid Attendance

Total Admission Tax

$0

0 $0

32

QUARTER HORSE PERMITHOLDERS

There are five permitholders conducting quarter horse racing performances at five tracks located in the State of Florida In Fiscal Year 20142015 a total of 117 completed performances were conducted an increase of approximately 17 percent from the previous fiscal year

During Fiscal Year 20142015 handle wagered on live quarter horse performances decreased by approximately five percent Intertrack handle wagered on broadcasts of performances increased by approximately 68 percent Simulcast handle wagered on broadcasts of performances from outside the state had no changes along with intertrack simulcast handle Overall total handle increased by approximately two percent for the Florida quarter horse industry

Total quarter horse revenue to the state during Fiscal Year 20142015 increased by approximately 16 percent The quarter horse industry accounted for approximately 11 percent of Floridarsquos total revenue and 03 percent of total handle from pari-mutuel performances

Permitholders reported paying a total of $6391000 in purses For more detail on purses paid please refer to the following information by permitholder The Florida Quarter Horse Breedersrsquo and Ownersrsquo Association was able to confirm the amount of purses paid reported by Hialeah Park

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

Total Performances (Completed) (1) 117 Total Paid Attendance 0 (1) Performances where eight or more races were held

Total Performances (Actual) 119

Total Racing Days 66 Total Admission Tax $0

Gretna Racing LLC Gadsden County

Website wwwcreekentertainmentcom Mailing Address Post office Box 70 Grenta Florida 32332 Telephone

Street Address 501 Racetrack Drive Gretna Florida 32332

Meet Period 07052014 to 10052014

Racing Results Live Performances (Completed) 38 Purses Paid $167000 Live Performances (Actual) 38 Racing Days 10 Paid Attendance 0

Total Admission Tax $0

8508756920

Hamilton Downs Horsetrack LLC Hamilton County

Mailing Address 6968 US Highway 129 Jasper Florida 32052-6774 Telephone

Street Address 2220 Northwest County Road 143 Jennings Florida 32053 Fax

Meet Period 06142015 to 06182015

Racing Results Live Performances (Completed) 20 Purses Paid $22000 Live Performances (Actual) 20 Racing Days 5 Paid Attendance 0

Total Admission Tax $0

3866380011

3866380033

Hialeah Park South Florida Racing Association LLC

Dade County

Website wwwhialeahparkcasinocom Telephone Mailing Address Post Office Box 158 Hialeah Florida 33011 Fax Street Address 2200 East 4th Avenue Hialeah Florida 33010

Meet Period 12262014 to 03032015

Racing Results Live Performances (Completed) 39 Purses Paid $5852000 Live Performances (Actual) 40 Racing Days 40 Paid Attendance 0

Total Admission Tax $0

3058858000 3058878006

33

Ocala Breeders Sales Company Inc Marion County

Website wwwobssalescom Telephone Mailing Address Post Office Box 99 Ocala Florida 34478-0099 Fax Street Address 1701 Southwest 60th Avenue Ocala Florida 34474-1800

Meet Period 1272015

Racing Results Live Performances (Completed) 0 Purses Paid $310000 Live Performances (Actual) 1 Racing Days 1 Paid Attendance 0

Total Admission Tax $0

3522372154 3522372357

South Marion Real Estate Holdings LLC Central Florida Gaming LLC

Marion County

Mailing Address Post Office Box 6331 Ocala Florida 34478 Telephone Street Address 6390 SE 177th Place Summerfield Florida 34491 Fax

Meet Period 07012014 to 07102014

Racing Results Live Performances (Completed) 20 Purses Paid $40000 Live Performances (Actual) 20 Racing Days 10 Paid Attendance 0

Total Admission Tax $0

3528177522 None Listed

34

~ ra- HARNESS PERMITHOLDERS

PARI-MUTUEL INDUSTRY

Pompano Park is the only permitholder conducting harness horse racing performances in the State of Florida A total of 126 completed performances including charity and scholarship performances were conducted during this past fiscal year which is the same as the previous year

During Fiscal Year 20142015 handle wagered on live harness performances increased by approximately three percent Intertrack handle wagered on broadcasts of live Florida harness performances increased by approximately 33 percent Simulcast handle wagered on broadcasts of performances from outside the state increased by approximately seven percent while intertrack simulcast handle increased by approximately six percent Overall total handle increased by approximately seven percent for the Florida harness industry

Total revenue to the state during Fiscal Year 20142015 increased by approximately four percent from the prior fiscal year The harness industry accounted for approximately 73 percent of Floridarsquos total revenue and 58 percent of total handle from pari-mutuel performances

Pompano Park reported paying $8614066 in purses For more detail on purses paid please refer to the information below The Florida Standardbred Breedersrsquo and Ownersrsquo Association was able to confirm the amount of purses paid reported by Pompano Park

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

Total Performances (Completed) (1) 126 Total Paid Attendance 0 (1) Performances where eight or more races were held

Total Performances (Actual) 126

Total Racing Days 126 Total Admission Tax $0

Isle Casino and Racing at Pompano Park PPI Inc

Broward County

Website pompano-parkisleofcapricasinoscom Telephone 9549722000 MailingStreet Address 777 Isle of Capri Circle Pompano Beach Florida 33069-3104 Fax 9549700882

Meet Period 10042014 to 06272015

Racing Results Live Performances (Completed) 126 Purses Paid $8614066 Live Performances (Actual) 126 Racing Days 126 Paid Attendance 0

Total Admission Tax $0

SUMMARY

During Fiscal Year 20142015 the total handle wagered for all industries exceeded $779 million a decrease of approximately eight percent from the prior fiscal year Total pari-mutuel completed performances including charity and scholarship performances conducted during Fiscal Year 20142015 increased by approximately one percent from the previous fiscal year

The state realized revenue from performances of approximately $109 million a decrease of roughly eight percent from the prior fiscal year Of the $109 million collected greyhound permitholders accounted for 303 percent thoroughbreds for 581 percent harness for 73 percent jai alai for 32 percent and quarter horse for 11 percent

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

35

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 50 national champions Florida also produced ldquoAffirmedrdquo the eleventh horse to have swept the Triple Crown (1978) OcalaMarion County Florida is home to some of the leading breeding farms in the country The industry boasts 19 classic wins (Kentucky Derby Preakness Stakes and Belmont Stakes) 26 Breedersrsquo Cup Day champions and six horses of the year

The Florida Thoroughbred Breedersrsquo and Ownersrsquo Association (FTBOA) funds the Florida-bred Stakes Program which is implemented at Floridas Thoroughbred racetracks Through a percentage of pari-mutuel handle Florida Thoroughbred permitholders contributed $7685619 to the FTBOA during Fiscal Year 20142015 The FTBOA paid out $4988595 in Breedersrsquo Awards and $1294250 through the Florida-bred Stakes Program The Florida-bred Stakes Program includes ldquoFlorida Sire Stakesrdquo at Gulfstream Park ldquoSunshine Millions Previewrdquo at Gulfstream Park West ldquoFlorida Cup Dayrdquo at Tampa Bay Downs and additional funds for supplements to Florida-bred Preferred Stakes Races during the Gulfstream and Tampa Bay Downsrsquo meets

The Florida Standardbred Breedersrsquo and Ownersrsquo Association a non-profit organization and the only organized representative of Standardbred horsemen in the State of Florida is the designated association for the allocation and distribution of funds for Florida-bred racing Promotional activities include providing breeder and stallion awards for eligible Florida-bred horses during Pompano Parkrsquos 20142015 meet as well as awards for Florida Breedersrsquo Stake races The FSBOA also inaugurated a Breeder Incentive program in 2014 with the goal of offering Standardbred breeders a financial reward for the production of Florida-bred foals This program will continue in future years 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 $1013697

Section 5502625(5)(a) Florida Statutes designates the Florida Quarter Horse Breedersrsquo and Ownersrsquo Association (FQHBOA) as the authorized organization to receive breeders and awards payments from the permitholders and make payments in accordance with Florida Statutes

By agreement Hialeah Park pays 2 percent of the total purse to FQHBOA for breedersrsquo and ownersrsquo awards This is in excess of statutory requirements Other tracks pay a sum equal to the breaks plus one percent of all pari-mutuel pools conducted during their meets for supplementing purses and prizes for the general promotion of owning and breeding quarter horses in Florida as authorized in Florida Statutes

During 20142015 $115000 was paid out to 63 ownersrsquo and breedersrsquo in awards Each fiscal year total awards have increased since itrsquos first awards in 20092010

Note This promotional program information is provided by respective Breeders and Owners Associations

36

UNIVERSITY OF FLORIDA COLLEGE OF VETERINARY MEDICINE RACING LABORATORY

The Florida Racing Laboratory in the College of Medicine at the University of Florida is an International Organization for Standardization ISO 17025 accredited laboratory that employs various procedures to detect and identify prohibited drugs medications stimulants depressants hypnotics local anesthetics and drug-masking agents in the blood urine or other bodily fluids of racing horses and greyhounds

During Fiscal Year 20142015 the Laboratory received and processed 67587 samples and performed 254238 analyses The vigilant monitoring of samples by the Laboratory serves to deter the use of prohibited drugs in racing animals in Florida

Horse UrineBlood Greyhound Urine 1 Investigative Samples Received 16337 51233 17 Samples Analyzed 16280 30340 17 Number of Analyses 76382 177815 41 Positives 163 9 NA

1 Volume Not Sufficient For Testing 21711 (424 of total number of samples received) Note From January 31 2015 through June 14 2015 there were 14509 greyhound samples collected Of this total 5296 were testable samples and 9213 were quantity not sufficient for analysis During this timeframe there were 2398 attempts to collect samples from greyhounds that did not urinate

DRUG POSITIVES FOR FISCAL YEAR 20142015

Types of Positives (ARCI Drug Class) Horse Greyhound Acepromazine metabolite (3) 5 0

Acepromazine metabolite (3) Methocarbamol (4) Phenylbutazone (na) 1 0

Benzoylecgonine (1) 0 3

Boldenone (3) 4 0

Carprofen (4) 0 1

Clenbuterol (3) 51 0

Clenbuterol (3) Flunixin (4) 1 0

Dimethylsuloxide (DMSO) (5) 15 0

Flunixin (4) 5 2

Glycopyrrolate (3) 1 0

Ibuprofen (4) Methocarbamol (4) 1 0

Isoxsuprine (4) 1 0

Methocarbamol (4) 5 0

Naproxen (4) 1 0

Naproxen (4) Phenylbutazone (na) 1 0

Phenylbutazone (NA) 56 0

Procaine (3) 2 2

Testosterone (3) 5 0

Testosterone (3) Boldenone (3) 1 0

Testosterone (3) Nandrolone (3) Dimethylsuloxide (DMSO) (5) 3 0

Theobromine (4) 0 1

Zipaterol (2) 4 0

TOTALS 163 9

Class (1) Stimulant and depressant drugs that have the highest potential to affect performance and that have no generally accepted meidcal use in the racing horse

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 horse but the pharmacology of which

suggests less potential to affect performance than drugs in Class 2 Class (4) This class includes therapeutic medications that would be expected to have less potential to affect performance than those

in Class 3 Class (5) This class includes therapeutic medications for which concentration limits have been established by the racing jurisdictions

as well as certain miscellaneous agents such as dimethylsulfoxide (DMSO) and other medications as determined by the regulatory bodies

37

F

INA

NC

IAL

ST

AT

EM

EN

TS

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

SLOT ACTIVITIES AND INDIAN GAMING COMPACT FISCAL YEAR 20142015

State Revenue From Regular Performances Tax on Attendance $ 32258 Daily License Fees 2317268 Tax on Handle 8543609

State Revenue From Pari-Mutuel Performances (1) $ 10893135

Other State Revenue Occupational Licenses $ 525302 Fingerprint Fees 235539 Escheated Tickets (2) 795228 Racing Scholarship Funds (2) 0 PMW Trust Fund - Drug Fines 87650 Miscellaneous Revenue 32581 General Revenue Fund - Other Fines 20025

Other State Revenue $ 1696325

Total Pari-Mutuel State Revenue $ 12589460

State Revenue From Cardrooms Table Fees $ 693000 Gross Receipts(3) 13589789 Occupational Licenses 184502

Total State Revenue From Cardrooms $ 14467291

State Revenue From Slots CompulsiveAddictive Gambling Fee (4) $ 1750000 Facility License Fee (4) 14000000 Slot Taxes(5) 182584841 Fingerprint Fees 30028 Occupational Licenses 337334 Miscellaneous Revenue 5572 Miscellaneous Fines 11300

Total State Revenue From Slots $ 198719075

Total State Revenue Generated From Pari-Mutuel Cardroom and Slots $ 225775826

State Revenue From Indian Gaming Compact Indian Gaming Compact (6) $ 255610619 Indian Gaming Compact Reimbursements 253772

Total State Revenue From Indian Gaming Compact $ 255864391

TOTAL STATE REVENUE GENERATED $ 481640217

(1) Daily license fees and taxes reported above reported above are amounts collected and not reflect amounts due

(2) Escheated tickets and Racing Scholarship Funds are distributed to the Department of Education

(3) One-half of cardroom gross receipts is deposited into the General Revenue Fund

(4) Both amounts include payments from Calder Casio and Race Course Gulfstream Park Racing and Casino Mardi Gras Racetrack and Gaming Center Isle Casino and Racing at Pompano Park Flagler Dog Track and Magic City Casino Miami Jai Alai and South Florida Racing Association (Hialeah Park)

(5) Slot taxes are distributed to the Department of Education

(6) Indian Gaming Compact payments are deposited into the General Revenue Fund

38

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

BALANCE SHEET SPECIAL REVENUE FUND

FOR FISCAL YEAR ENDED JUNE 30 2015

2015 2014

ASSETS

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

$ 753311 3254344

368284 15699389

(36217) 5066

286564

$ 6567906731219

34812815266142

(32884)11371

175988

TOTAL ASSETS $ 20330741 $ 23156753

LIABILITIES amp FUND EQUITY Liabilities Accounts payable $ 98554 $ 131567 Accrued salaries 282993 245289 Due to other funds 15432 4325 Due to other state agencies 14092160 13612023 Due to general revenue 685418 665939 Compensated absences - 9313

Total Liabilities 15174556 14668455

Fund Equity Unreserved 5156185 8488298

Total Fund Equity 5156185 8488298

TOTAL LIABILITIES amp FUND EQUITY $ 20330741 $ 23156753

The financial statements and notes are for informational purposes only

39

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 2015

FINAL 2015 2014

BUDGET ACTUAL VARIANCE ACTUAL

REVENUES

Fees Charges Commissions and Sales

Licenses and Permits

Taxes

Fines Forfeits Judgments and Settlements

Interest and Dividends Net

Refunds

Miscellaneous Receipts

$ 19552155

552304

197324441

212335

29537

250000

211412

$ 19301397

712058

198093473

95112

122153

254983

31106

$ (250758) $

159754

769032

(117223)

92616

4983

(180306)

19569151

502696

190162520

116787

84893

270769

213872

Total Revenues 218132184 218610282 478098 210920688

EXPENDITURES CURRENT OPERATING

Salaries

Other Personal Services

Other Operating Expenditures

Operation of Motor Vehicles

Risk Management

State Attorney-Slots

PMW Lab Services

PMW Compliance System

TrDMSHR SVCSSTW Contract

Cardroom Tax Distribution

Other Contracted Services

Compulsive Gambling Prevention

Racing Animal Med Research

OPERATING CAPITAL OUTLAY

Acquisition of Motor Vehicles

Assessment for Fingerprinting

Service Charge to General Revenue

Refunds

Transfer to FDLE Slots Investigation

Transfers to Other Funds

Transfers to General Revenue

7104979 1677615 976075 81743

169792 222971

2266000 296476 58635

1800000 141731 930000 100000

23895 24802

460400 3150000 164650

‐188594212

27000000

6494226 1465527 842849 61944

169792 222971

2266000

246396 58635

1701933 29530

930000 93633 12523 20385

374197 2859023

13173 -

184079657

20000000

610753

212087

133226

19799

-

-

-

50080

-

98067

112201

0

6367

11372

4417

86203

290977

151477

-

4514555

7000000

6429448

1237420

736549

78141

105689

208651

2266000

246415

57114

1658542

31082

600000

100000

32240

54798

320769

2937007

132397

-

175530395

18500000

Total Expenditures 235243976 221942395 13301581 211262657

Excess (Deficiency) of Revenues Over (Under) Expenditures

FUND BALANCE JULY 1 2014

(17111792)

8488298

(3332113)

8488298

(12823484)

-

(341969)

8830267

FUND BALANCE JUNE 30 2015 $ (8623494) $ 5156185 $ (12823484) $ 8488298 (1) (1)

(1) Does not include budget of $37000000 for category 190000 Investments Actual expenditures for category 190000 were closed into the investment account

The financial statements and notes are for informational purposes only

40

CA

RD

RO

OM

PA

RI-

MU

TU

EL

AN

DS

LO

T S

TA

TU

TE

MA

TR

IX

STATUTE TOPIC GREYHOUND JAI ALAI THOROUGHBRED HARNESS QUARTER HORSE

FEES $80 per race $40 per game $100 per race $100 per race $100 per race

Daily License Fees On Live

On-track Handle

5500951(1)(a) FS 5500951(1)(a) FS 5500951(1)(a) FS 5500951(1)(a) FS 5500951(1)(a) FS

$80 per race but not to exceed $40 per game but not to exceed $100 per race but not to exceed $100 race but not to exceed $500 $100 per race but not to exceed Daily License $500 per day $500 per day $500 per day per day $500 per day

Fees On Simulcast Handle

5500951(1)(a) FS 5500951(1)(a) FS 5500951(1)(a) FS 5500951(1)(a) FS 5500951(1)(a) FS

OUTS (ESCHEATS)

Live On-track Handle

Paid to the state of Florida 5501645(2) FS

Paid to the state of Florida 5501645(2) FS

Retained by permitholder 5502633(3) FS

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)

FS FS

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

TAXES

Tax On Admissions

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

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

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

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

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

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

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

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

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

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

Tax On Live On-track Handle

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

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

05 of handle 55009515(2)(a) FS

05 of handle 55009512(2)(a) FS

1 of handle 5500951(3)(a) FS

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) FS

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

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) FS

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) FS

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) FS

This matrix represents a summary of 2014 Statutes Please refer to the cite noted by statutory topic for specific language governing pari-mutuel wagering

41

STATUTE TOPIC GREYHOUND JAI ALAI THOROUGHBRED HARNESS QUARTER HORSE

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

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 FS

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 FS

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

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

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 FS

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) FS

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

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

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

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 FS

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

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

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

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 FS

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

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

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 FS

Year then tax on handle is 23 5500951(3)(c)2 FS

CHARITY PERFORMANCES

Maximum of five days Maximum of five days Maximum of five days Maximum of five days Maximum of five days 5500351(1) FS 5500351(1) FS 5500351(1) FS 5500351(1) FS 5500351(1) FS

Permitholders are allowed to Permitholders are allowed to One additional scholarship day to conduct one additional day to be conduct two additional tracks located in Hillsborough designated as ldquoGreyhound Adopt- performances known as ldquoRetired County for the benefit of Pasco-A-Pet Day Proceeds are paid to Jai Alai Playersrsquo Charity Dayrdquo for a Hernando Community College bona fide organizations that fund to benefit retired jai alai 5500351(6)(a) and promote the adoption of players 5500351(8) FS 5500351(6)(b) FS greyhounds 5501648(2) FS

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 FS

This matrix represents a summary of 2014 Statutes Please refer to the cite noted by statutory topic for specific language governing pari-mutuel wagering

42

STATUTE TOPIC GREYHOUND JAI ALAI THOROUGHBRED HARNESS QUARTER HORSE

TAX CREDITS amp EXEMPTIONS

(excluding charity performances

unless otherwise noted)

Tax exemption of $360000 per state fiscal year or $500000 for three permitholders that held a full live schedule in 1995 and closest to another state authorizing greyhound racing 55009514(1) FS

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) FS

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 is paid directly to the Jockeys Guild by the permitholders 55009515(6) FS

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

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

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 FS

$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 FS

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

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) FS

This matrix represents a summary of 2014 Statutes Please refer to the cite noted by statutory topic for specific language governing pari-mutuel wagering

43

STATUTE TOPIC STATUTE REFERENCE SUMMARY

FEES

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

TAXES

Tax On Cardroom Gross Receipts

849086(13)(a) FS

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts Pursuant to Section 849086(13)(c) FS one-half credited to Pari-Mutuel Wagering Trust Fund and one-half being credited to the General Revenue Fund

Tax On Admissions 849086(13)(b) FS

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

FINES

Administrative Fine 849086(14)(c) FS An administrative fine up to $1000 for each violation may be imposed on any person who has violated or failed to comply with the provisions of Section 849086 FS

ANNUAL DISBURSEMENT TO COUNTIES AND MUNICIPALITIES

Annual Disbursement To Counties and Municipalities

849086(13)(h) FS One-quarter of moneys deposited into the Pari-Mutuel Wagering Trust Fund shall by October 1 of each year be distributed to the local counties or municipalities where the approved cardrooms are located

This matrix represents a summary of 2014 Statutes Please refer to the cite noted by statutory topic for specific language governing operation of cardooms

44

STATUTE TOPIC STATUTE REFERENCE SUMMARY

FEES

Slot License Fee 551106(1)(a) FS Annual fee for each slot machine facility is $2 million paid with the initial license application and annual 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 551106(3) FS

The tax rate on slot machine revenues is 35 Payment for the tax on slot machine revenues shall be remitted by 3 pm on the 5th day of each calendar month for taxes imposed and collected for the preceding calendar month If the 5th day of the calendar month falls on a weekend payments shall be remitted by 3 pm the first Monday following the weekend

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 for 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 Penalties

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 2014 Statutes Please refer to the cite noted by statutory topic for specific language governing slot operations

45

  • Table of Contents 2014-2015
  • Overview 2014-15
  • Division overview 1415
  • Events Shaping 2014-15
  • Fiscal Years Comparative Data 2014-15
  • PMW Graphs 2014-2015
  • PMW Handle Statistics 2014 2015
  • Guest Handle by Host 2014-2015
  • 20142015 Charity-scholarship
  • Cardroom Statistics 2014-2015
  • Cardroom Revenue 2014 2015
  • Slot Comparative Data 2014-2015
  • Daily revenue per machine 14-15
  • 2014-15 permitholder map for report
  • Permitholder Contact Operating In 84rd annual rpt
  • Promotional Programs for FL Horses 20142015
  • Drug Positives for 2014-15
  • Summary of State Revenue 2014-2015 (Final
  • PMW 06 30 15 Final Report
  • PMW Statute Matrix 2014-2015
  • Cardroom Statute Matrix 2014-2015
  • Slot Statute Matrix 20142015
  • Annual Report Cover 2416pdf
    • Florida Department of Business and Professional Regulation
Page 3: Division of Pari-Mutuel Wagering Annual Report …...2016/03/07  · This annual report encompasses the fiscal year which began July 1, 2014, and ended June 30, 2015. This is the 84th

INT

RO

DU

CT

ION

OVERVIEW

This annual report encompasses the fiscal year which began July 1 2014 and ended June 30 2015 This is the 84th 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 pari-mutuel wagering is authorized for horse racing harness horse racing quarter 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 are conducted As of June 30 2015 there were 30 pari-mutuel facilities located throughout the state with one of the facilities holding both limited intertrack wagering and pari-mutuel wagering 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 permits or events that affected 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 a map showing location of each associationpermit that operated during the 20142015 Fiscal Year contact and operating information by associationpermit promotional programs for Florida-bred horses and impermissible substance positives statistical data

4 Financial Section - Official financial statements of the Division of Pari-Mutuel Wagering 5 Statute Matrix - A table that summarizes 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

Pursuant to Section 550002(13) Florida Statutes handle is defined as the aggregate contributions to pari-mutuel pools For purposes of this report the four types of handle detailed in this report are as follows

Live Ontrack Handle from live racesgames at the trackfronton Simulcast Handle from racesgames originating from out-of-state and broadcast to a

Florida trackfronton Intertrack Handle from where a Florida trackfronton (acting as host) broadcast live

racesgames to other Florida tracksfrontons Intertrack Simulcast Handle from rebroadcasting of simulcast signals received by a Florida

trackfronton to other Florida tracksfrontons

All intertrack and intertrack simulcast handle is detailed by the host permitholder in this report These schedules reflect combined wagering statistics for all guest facilities that received broadcasts and conducted wagering and 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 handle by guest include data on wagers from intertrack handle and intertrack simulcast handle Any paid attendance admission tax purses paid or playersrsquo awards paid are detailed in the data by associationpermit section of the report

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 Section 849086 Florida Statutes as well as collecting and safeguarding associated revenues due to the state Authorized pari-mutuel events include harness racing quarter horse racing thoroughbred racing greyhound racing and jai alai Pari-Mutuel Wagering was originally authorized by the Legislature in 1931 Since that time the division has evolved from a racing commission into a professional regulatory organization overseeing a complex and dynamic industry located throughout the state Additionally the Division of Pari-Mutuel Wagering was designated by the Florida Legislature as the State Compliance Agency with the authority to carry out the statersquos oversight responsibilities in accordance with the provisions outlined in the Compact between the State of Florida and the Seminole Tribe of Florida

OFFICE OF THE DIRECTOR

The Office of the Director provides leadership oversight and administration of the six 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 regulatory oversight of the industry

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

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 wagers 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 three years thereafter and every slot machine occupational licensee is fingerprinted upon initial licensure and every three years thereafter Each set of fingerprints is submitted electronically to the Florida Department of Law Enforcement and the Federal Bureau of Investigation for processing During Fiscal Year 20142015 Operationsrsquo Licensing Section processed 23940 occupational license applications for businesses and individuals of which 3008 were related to cardroom operations 16786 were related to racing operations and 4146 were related to slot machine operations Additionally the Office of Operations processes applications for the issuance of all pari-mutuel permitholder Annual Operating Dates Licenses Cardroom Operator Licenses and Slot Machine Licenses to authorized facilities

The Office of Operations is also responsible for ensuring that the day-to-day operation of races and games is conducted in accordance with Floridas pari-mutuel statutes and rules The State Stewards monitor each horserace and conduct inquiries and hearings for alleged violations of the statersquos pari-mutuel statutes and rules The Stewards and Hearing Officers issued 75 rulings and 224 consent orders assessed fines totaling $92400 and imposed 12 license suspensions for violations during Fiscal Year 20142015

Operationsrsquo staff collects urine and blood samples from racing animals which are sent to the University of Florida College of Medicine Racing Laboratory for analysis The Racing Laboratory performs its services under an annual contract with the division State veterinarians and veterinary assistants collected 67570 samples that included 51233 greyhound urine samples and 16337 horse urine and blood samples Additionally division investigators submitted 17 investigative samples during Fiscal Year 20142015 There were 172 positive findings of impermissible substances in the samples collected

3

OFFICE OF AUDITING

The Office of Auditing 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 oversight of the commingling of wagering pools transmission of pari-mutuel information proper payments to winning pari-mutuel patrons approval of totalisator security plans and software upgrades Additionally the auditing staff maintains primary oversight for cardroom operations which includes auditing internal control procedures auditing jackpot accounts monitoring daily operations coordinating inspections and auditing for compliance The auditing team is responsible for communicating with the licensed totalisator companies and for the input of pari-mutuel handle and wagering information into the divisionrsquos Central Monitoring System (CMS)

During Fiscal Year 20142015 the auditing team conducted 19 greyhound purse audits 19 greyhound adoption proceeds audits 30 mutuels audits 31 escheat audits 24 cardroom audits 24 surveillance tape audits 22 jackpot audits eight slot audits eight playersrsquo club audits three breedersrsquo awards audits and 35 totalisator system malfunction reports Auditingrsquos cardroom coordinators processed 226 internal control revisions

OFFICE OF INVESTIGATIONS

The Office of Investigations examines statutory and rule violations that occur at pari-mutuel facilities cardrooms and slot machine gaming locations Investigative staff is responsible for investigating Class I drug positives analyzed and identified by the University of Florida College of Medicine Racing Laboratory and deaths of racing animals that occur at pari-mutuel facilities The investigations vary from patron complaints and complaints of animal cruelty to the use of performance altering medications andor illegal substances during races A case may result in issuance of a warning letter consent order administrative fine license suspension license revocation hearing before a designated hearing officer or referral to either regulatory or law enforcement agencies for criminal prosecution During Fiscal Year 20142015 there were 545 investigations conducted

The investigation staff also conducts background examinations of potential permitholders which involves an in-depth review of the applicantrsquos financial records in order to ensure compliance with Sections 550054 5501815 and 849086 Florida Statutes Additionally investigators perform background reviews of Pari-Mutuel Wagering Occupational License requests from applicants with criminal records requesting a waiver from the Division Director in accordance with Section 550105 Florida Statutes

The investigation staff also conducted 5262 in-depth inspections of pari-mutuel and slot machine facilities including cardrooms greyhound kennels and horse stables 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 four pari-mutuel facilities in Broward County and each of the four pari-mutuel facilities in Miami-Dade 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 laboratory 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 20142015 the Slot Operationsrsquo staff completed 5834 inspections Of those 127 items were found to be non-compliant of which nine were turned over to Investigations and to the Departmentrsquos Office of the General Counsel for formal proceedings Slot machine facilities were notified of 127 observations so that appropriate internal action including employee disciplinary action advanced training andor re-training of facility personnel could occur There were 17 individual and facility Consent Orders issued at the regional level totaling $10150 in fines or final warning notices

There were 905 shipments of authorized slot machines and components which required the verification of 1846 slot machines and 12564 parts The Slot Operationsrsquo staff authorized and monitored 11403 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 the Florida Administrative Code as it relates to cardroom pari-mutuel and slot gaming activities The staff develops revenue projections for the Revenue Estimating Conferences maintains cash flow statements for timely transfer to the Statersquos General Revenue Fund and to the Education Enhancement Trust Fund provides oversight of the divisionrsquos budget develops the annual report and determines fiscal impacts on proposed legislation impacting the industry

During Fiscal Year 20142015 $225775826 in state revenues pertaining to cardroom pari-mutuel and slot machine gaming were collected The Revenue and Financial Analysis staff also reconciled 706 permitholder monthly remittance reports conducted 15 charity day audits and 34 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 the industry

STATE COMPLIANCE AGENCY

The Gaming Compact between the Seminole Tribe of Florida and the State of Florida 75 FR 38833 was executed by the Governor on April 7 2010 and ratified by the United States Department of the Interior on July 7 2010 Pursuant to sect 285710 Florida Statutes the Division of Pari-Mutuel Wagering was designated by the Florida Legislature as the State Compliance Agency with the authority to carry out the Statersquos oversight responsibilities in accordance with the provisions outlined in the Compact The Seminole Tribe of Florida operates seven casinos located in Broward Hillsborough Collier Glades and Hendry counties

During Fiscal Year 20142015 the State Compliance Agency completed 76 inspections of tribal gaming facilities spanning over 736 man hours Additionally $255610619 in revenue sharing with the Tribe was collected Of this $7119369 was distributed to local governments including both counties and municipalities as required by sect 285710 Florida Statutes

A similar Compact does not exist with the Miccosukee Tribe and therefore they continue to operate exclusively under Federal jurisdiction For additional information on the Miccosukeersquos gaming operations contact the National Indian Gaming Commission wwwnigcgov or the United States Department of Interior 1441 L Street NW Suite 9100 Washington DC 20005-3584 Telephone 2026327003

5

Events Shaping the 20142015 RacingGaming Season in Florida

During the 2015 Legislative Session revisions were made to Section 5502415 Florida Statutes Changes include the addition of the Association of Racing Commissioners International (ARCI) Controlled Therapeutic Medications Schedule (CTMS) Version 21 (4172014) the elimination of the use of prednisolone sodium succinate on race day the elimination of the requirement for thin-layer chromatography (TLC) screening by the divisionrsquos primary laboratory the inclusion of the Department of Agriculture and Consumer Services participation in rulemaking and study review for recommending threshold levels and conditions for the use of furosemide (Salix)

September 2014 the division issued a Consent Order for case numbers 2014011900 and 2014012798 In resolution of this matter Jefferson County Kennel Club retains their pari-mutuel wagering permit in accordance with Section 550 Florida Statutes but agrees to suspension (9232014 through 6302017) of that permit for the purpose of applying for performance dates and a cardroom license until the 20172018 license year

Dania Entertainment Center closed December 2014 for major renovations

Calder Race Course Inc closedvoluntarily relinquished their cardroom license on June 27 2014 and entered into a lease agreement with Gulfstream Park to run their live meet during 20142015

Tropical Park LLC entered into a lease agreement with Gulfstream Park and ran their live meet at that location

6

S

TA

TIS

TIC

AL

SE

CT

ION

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 $748 billion in pari-mutuel handle wagered resulted in $437 billion in state revenue This fiscal year the pari-mutuel industry operated 3441 racing days which resulted in state revenue of $12589460 total paid attendance of 377660 and total pari-mutuel handle of $779336136

Over the last 10 years pari-mutuel wagering has experienced a 486 percent decline in handle and total state revenue has decreased 642 percent along with a 311 percent decrease in the number of racing days Shown below is a summary of pari-mutuel handle and state revenue for Fiscal Years 20052006 through 20142015

PARI-MUTUEL HANDLE AND STATE REVENUE SUMMARY

Fiscal Year Number of

Racing Days Total Paid

Attendance

Total Pari-Mutuel

Handle Total State Revenue (1)

State Revenue as a Percent

of Handle

20052006 4993 2066192 $1514758761 $35178969 232

20062007 5592 2351126 $1480427370 $30214151 204

20072008 4857 1419748 $1343912504 $25657727 191

20082009 4364 722699 $1108401006 $19814027 179

20092010 4167 614889 $ 958537395 $16706611 174

20102011 3633 507804 $ 883381429 $13640020 154

20112012 3602 469497 $ 876146485 $13802723 158

20122013 3628 430707 $ 872272660 $13200709 151

20132014 3582 383864 $ 850136735 $13785681 162

20142015 3441 377660 $ 779336136 $12589460 162

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

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HISTORICAL PARI-MUTUEL WAGERING ACTIVITY

00 02 04 06 08 10 12 14 16 18

2006

2007

2008

2009

2010

2011

2012

2013

2014

2015

Handle ($ in billions)

Fis

cal Y

ear

Pari-Mutuel Handle by IndustryFiscal Years 20052006-20142015

Total Handle Horse Total Handle Greyhound Total Handle Jai Alai Total Handle

0 5 10 15 20 25 30 35 40 45 50 55 60 65 70

2006

2007

2008

2009

2010

2011

2012

2013

2014

2015

State Revenue ($ in millions)

Fis

cal Y

ear

State Tax Revenue by IndustryFiscal Years 20052006-20142015

Total State Revenue Horse State Revenue Greyhound State Revenue Jai Alai State Revenue

8

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HISTORICAL PARI-MUTUEL WAGERING ACTIVITY

00 02 04 06 08 10 12 14 16 18

2006

2007

2008

2009

2010

2011

2012

2013

2014

2015

Handle ($ in billions)

Fis

cal

Yea

r

Total Pari-Mutuel Handle ALL PERMITHOLDERS

Fiscal Years 20052006-20142015

Total Handle LiveOntrack Intertrack Intertrack Simulcast Simulcast

00 05 10 15 20 25 30 35

2006

2007

2008

2009

2010

2011

2012

2013

2014

2015

Effective Tax Rate

Fis

cal Y

ear

Total Tax and Daily License Fees as a Percentage of Handle ALL INDUSTRIES

Fiscal Years 20052006-20142015

Horse Greyhound Jai Alai

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Cl

HISTORICAL PARI-MUTUEL WAGERING ACTIVITY

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

2006

2007

2008

2009

2010

2011

2012

2013

2014

2015

Performances

Fis

cal

Yea

r

Number of Pari-Mutuel Performances Fiscal Years 20052006-20142015

Total Performances Horse Performances Greyhound Performances Jai Alai Performances

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

2006

2007

2008

2009

2010

2011

2012

2013

2014

2015

Purses Paid ($ in millions)

Fis

cal Y

ear

Purses Paid Fiscal Years 20052006-20142015

Total Purses Paid Horse Purses Paid Greyhound Purses Paid

10

COMPONENTS OF PARI-MUTUEL HANDLE FROM PERFORMANCES

Fiscal Year 20142015

Greyhound Racing Permitholders

Daytona Beach Kennel Club Inc $41860 $27918 $34689 $2476233 $6810996 $9391696

Derby Lane (St Petersburg Kennel Club Inc) 120000 466058 131202 4802255 17654017 23173532

Ebro Greyhound Park 19127 13555 1638 479170 1091489 1604979

Flagler Dog Track 116160 462594 65415 3796114 15426402 19866685

HampT Gaming Inc dba Mardi Gras Racetrack 39786 214765 37140 2356433 9155873 11803997

Jacksonville Kennel Club Inc 16800 9975 91786 2552628 8582510 11253699

License Acquistions LLCdba Palm Beach Greyhound Racing 36000 80036 68758 3062175 10464529 13711498

Mardi Gras Racetrack and Gaming Center 16020 22329 43629 1784986 6407023 8273987

Melbourne Greyhound Park LLC 18455 2708 0 48113 156951 226227

Naples-Ft Myers Greyhound Track 104320 226005 47039 3648257 13420355 17445976

Orange Park Kennel Club Inc 14400 0 89388 3310699 10962529 14377016

Palm Beach Kennel Club 154240 625301 105299 8828679 35547082 45260601

Penn Sanford LLC dba Sanford-Orlando Kennel Club 14560 13158 15123 1718967 6231279 7993087

Pensacola Greyhound Racing LLP 23281 9728 0 231509 785922 1050440

SOKC LLC dba Sanford-Orlando Kennel Club 38800 74952 17047 2241280 8354860 10726939

Sarasota Kennel Club Inc 16880 14029 33965 1789458 5713340 7567672

St Johns Greyhound Park 25200 42385 83833 3943291 13143155 17237864

Tampa Greyhound Track 45600 131680 99659 4575828 15458103 20310870

West Volusia Racing Inc 17240 0 27720 2006288 5479953 7531201 Total Greyhound Permitholders $878729 $2437176 $993330 $53652363 $190846368 $248807966

Jai Alai Permitholders

Dania Jai Alai $57600 $0 $783 $715530 $2341642 $3115555

Dania Summer Jai Alai 41040 0 767 660115 2122697 2824619

Ft Pierce Jai Alai 13120 0 0 18781 92385 124286

Hamilton Jai Alai and Poker (A) 72960 0 0 (72956) 14 18

Miami Jai Alai 73440 0 6427 1220032 3713589 5013488

Ocala Poker and Jai Alai 13120 0 0 (13111) 35 44

Orlando Jai Alai 13760 0 0 (13095) 43 708

Summer Jai Alai 62400 0 7152 987624 3020351 4077527 Total Jai Alai Permitholders $347440 $0 $15129 $3502920 $11290756 $15156245

Thoroughbred Racing Permitholders

Calder Race Course Inc(B) $47000 $125812 $115709 $4084337 $16309003 $20681861

Gulfstream Park Thoroughbred After Racing Program Inc 42600 130616 130398 4289825 17464900 22058339

Gulfstream Park Racing Association Inc (B) 297200 4072917 196831 60234881 245531985 310333814

Tampa Bay Downs Inc 265600 1203805 72514 18999172 77534717 98075808

Tropical Park LLC (B) 40200 123415 74103 3299868 13424384 16961970 Total Thoroughbred Permitholders $692600 $5656565 $589555 $90908083 $370264989 $468111792

Harness Racing Permitholders

Isle Casino and Racing at Pompano Park $302000 $502631 $11865 $9273018 $35385884 $45475398

Quarter Horse Racing Permitholders

Gretna Racing LLC $30400 $508 $0 ($23043) $42951 $50816

Hamilton Downs Horsetrack LLC 16000 0 0 ($15999) 5 6

Ocala Breeders Sales Company Inc 200 139 0 $4088 16785 21212

South Florida Racing Association LLC (Hialeah Park) 33900 19316 0 $296156 1362091 1711463

South Marion Real Estate Holdings LLC 16000 12 0 ($15813) 1039 1238

Total Quarter Horse Permitholders $96500 $19975 $0 $245389 $1422871 $1784735

$2317269 $8616347 $1609879 $157581773 $609210868 $779336136TOTAL FOR ALL PERMITHOLDERS

Daily License Fee Tax on Handle Total Paid To

Charities Permitholder Revenues From

Pari-Mutuel Handle Public Pool Total Handle

Daily license fees and taxes were not collected Permitholder relinquished jai alai permit (A)

(B) Daily license fees and taxes reported above are amounts due from performances held and do not equal amounts collectedpaid

11

TOTAL STATE REVENUE FROM PERFORMANCES

Fiscal Year 20142015

Greyhound Racing Permitholders

Daytona Beach Kennel Club Inc

Derby Lane (St Petersburg Kennel Club Inc)

Ebro Greyhound Park

Flagler Dog Track

HampT Gaming Inc dba Mardi Gras Racetrack

Jacksonville Kennel Club Inc

License Acquistions LLCdba Palm Beach Greyhound Racing

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 Racing LLP

SOKC LLC dba Sanford-Orlando Kennel Club

Sarasota Kennel Club Inc

St Johns Greyhound Park

Tampa Greyhound Track

West Volusia Racing Inc

otal Greyhound Permitholders T

ai Alai Permitholders J

Dania Jai Alai

Dania Summer Jai Alai

Ft Pierce Jai Alai

Hamilton Jai Alai and Poker (B)

Miami Jai Alai

Ocala Poker and Jai Alai

Orlando Jai Alai

Summer Jai Alai

Total Jai Alai Permitholders

Thoroughbred Racing Permitholders

Calder Race Course Inc(C)

Gulfstream Park Thoroughbred After Racing Program Inc

Gulfstream Park Racing Association Inc(C)

Tampa Bay Downs Inc

Tropical Park LLC(C)

Total Thoroughbred Permitholders

arness Racing Permitholders H

Isle Casino and Racing at Pompano Park

Quarter Horse Racing Permitholders

Gretna Racing LLC

Hamilton Downs Horsetrack LLC

Ocala Breeders Sales Company Inc South Florida Racing Association LLC (Hialeah Park) South Marion Real Estate Holdings LLC otal Quarter Horse Permitholders T

TOTAL FOR ALL PERMITHOLDERS

LIVE SIMULCAST ITW ITW SIM CHARITY

PERFORMANCES

Tax on Handle Daily License

Fee Total Live Taxes and

Fees Collected Tax on Handle Daily

License Fee

Total Simulcast Taxes and Fees

Collected Tax on Handle

Tax on Handle Daily License Fee

TOTAL TAXES AND FEES

COLLECTED (A)

$11979 $18480 $30459 $3808 $6500 $10308 $12131 $0 $16880 $69778

216139 105600 321739 0 0 0 249919 0 14400 586058

13555 17207 30762 0 0 0 0 0 1920 32682

29327 55600 84927 38555 47000 85555 73144 321568 13560 578754

7606 9280 16886 56031 20806 76837 10378 140750 9700 254551

4285 2400 6685 0 0 0 5690 0 14400 26775

30663 21600 52263 0 0 0 49373 0 14400 116036

4838 4320 9158 3951 2000 5951 5048 8492 9700 38349

2708 18455 21163 0 0 0 0 0 0 21163

145073 94400 239473 0 0 0 80932 0 9920 330325

0 0 0 0 0 0 0 0 14400 14400

261698 139840 401538 0 0 0 363603 0 14400 779541

7895 7200 15095 0 0 0 5263 0 7360 27718

9728 23281 33009 0 0 0 0 0 0 33009

42941 31600 74541 0 0 0 32011 0 7200 113752

11049 8560 19609 0 0 0 2980 0 8320 30909

17897 10800 28697 0 0 0 24488 0 14400 67585

65803 31200 97003 0 0 0 65877 0 14400 177280

0 0 0 0 0 0 0 0 17240 17240

$883184 $599823 $1483007 $102345 $76306 $178651 $980837 $470810 $202600 $3315905

$0 $56960 $56960 $0 $0 $0 $0 $0 $640 $57600

0 40400 40400 0 0 0 0 0 640 41040

0 12800 12800 0 0 0 0 0 320 13120

0 72960 72960 0 0 0 0 0 0 72960

0 70560 70560 0 0 0 0 0 2880 73440

0 13120 13120 0 0 0 0 0 0 13120

0 12160 12160 0 0 0 0 0 1600 13760

0 60000 60000 0 0 0 0 0 2400 62400

$0 $338960 $338960 $0 $0 $0 $0 $0 $8480 $347440

$18897 $40000 $58897 $3 $1000 $1003 $106855 $57 $6000 $172812

35478 34600 70078 0 0 0 95138 0 8000 173216

227247 115200 342447 317057 173500 490557 596688 2931925 8500 4370117

72707 83500 156207 23159 174000 197159 330124 777815 8100 1469405

28567 32800 61367 0 0 0 94848 0 7400 163615

$382896 $306100 $688996 $340219 $348500 $688719 $1223653 $3709797 $38000 $6349165

$16888 $115600 $132488 $60933 $179000 $239933 $49710 $375100 $7400 $804631

$508 $30400 $30908 $0 $0 $0 $0 $0 $0 $30908

0 16000 16000 0 0 0 0 0 0 16000

139 200 339 0 0 0 0 0 0 339 14076 33900 47976 0 0 0 5240 0 0 53216

12 16000 16012 0 0 0 0 0 0 16012 $14735 $96500 $111235 $0 $0 $0 $5240 $0 $0 $116475

$1297703 $1456983 $2754686 $503497 $603806 $1107303 $2259440 $4555707 $256480 $10933616

(A) The amounts shown are taxes and fees collected after the application of any applicable tax credits and do not include admissions tax

(B) Daily license fees and taxes were not collected Permitholder relinquished jai alai permit

(C) Daily license fees and taxes reported above are amounts due from performances held and do not equal amounts collectedpaid

12

--ON-TRACK INTERTRACK TOTAL REGULAR ON-TRACK INTERTRACK TOTAL CHARITY

Live Simulcast ITW ITWS

HANDLE

Live Simulcast ITW ITWS

SCHOLARSHIP HANDLE

TOTAL HANDLE

$3523371 $868918 $4427490 $0 $8819779 $297699 $42626 $231592 $0 $571917 $9391696

9533807 0 11638810 0 21172617 1059192 0 941723 0 2000915 23173532

1583425 0 0 0 1583425 21554 0 0 0 21554 1604979

1403931 1356247 3970170 11921720 18652068 133346 74775 325616 680880 1214617 19866685

1314178 2268887 1825420 5740184 11148669 125328 116342 144473 269185 655328 11803997

3301767 0 6314736 0 9616503 606191 0 1031005 0 1637196 11253699

3670413 0 8609171 0 12279584 444347 0 987567 0 1431914 13711498

1191095 1367504 1692222 3217762 7468583 152555 157931 158399 336519 805404 8273987

226227 0 0 0 226227 0 0 0 0 0 226227

9175441 0 7474514 0 16649955 489142 0 306879 0 796021 17445976

4494472 0 8341268 0 12835740 658105 0 883171 0 1541276 14377016

14584456 809 28703171 0 43288436 807857 0 1164308 0 1972165 45260601

3700210 0 4006735 7706945 121092 0 165050 0 286142 7993087

1050440 0 0 0 1050440 0 0 0 0 0 1050440

5373679 0 5043177 10416856 138849 0 171234 0 310083 10726939

4807906 0 2255502 7063408 397063 0 107201 0 504264 7567672

5569600 0 10211580 0 15781180 603425 0 853259 0 1456684 17237864

7914731 0 10838847 18753578 705749 0 851543 0 1557292 20310870

2510139 1001830 3551843 0 7063812 208727 67637 191025 0 467389 7531201

$84929288 $6864195 $118904656 $20879666 $231577805 $6970221 $459311 $8514045 $1286584 $17230161 $248807966

$571897 $0 $2508977 $0 $3080874 $6959 $0 $27722 $0 $34681 $3115555

587303 0 2205463 0 2792766 4325 0 27528 0 31853 2824619

122082 0 0 0 122082 2204 0 0 0 2204 124286

18 0 0 0 18 0 0 0 0 0 18

2123034 0 2650181 0 4773215 132045 0 108228 0 240273 5013488

44 0 0 0 44 0 0 0 0 0 44

530 0 0 0 530 178 0 0 0 178 708

1634190 0 2213369 0 3847559 108949 0 121019 0 229968 4077527

$5039098 $0 $9577990 $0 $14617088 $254660 $0 $284497 $0 $539157 $15156245

$3779406 $643 $7653369 $3388 $11436806 $542358 $586922 $1230769 $6885006 $9245055 $20681861

7095663 0 5448365 0 12544028 1547278 2330484 1080818 4555731 9514311 22058339

45449497 63411323 34882808 147246936 290990564 9304122 2587158 4009765 3442205 19343250 310333814

18334591 4631854 22749018 45949688 91665151 2079980 215739 2133899 1981039 6410657 98075808

5713383 0 5377935 0 11091318 1542846 1138461 1252356 1936989 5870652 16961970

$80372540 $68043820 $76111495 $193200012 $417727867 $15016584 $6858764 $9707607 $18800970 $50383925 $468111792

$3377614 $12186640 $1654272 $27270383 $44488909 $175674 $204682 $108546 $497587 $986489 $45475398

$50816 $0 $0 $0 $50816 $0 $0 $0 $0 $0 $50816

6 0 0 0 6 0 0 0 0 0 6

21212 0 0 0 21212 0 0 0 0 0 21212

1407629 0 303834 0 1711463 0 0 0 0 0 1711463

1238 0 0 0 1238 0 0 0 0 0 1238

$1480901 $0 $303834 $0 $1784735 $0 $0 $0 $0 $0 $1784735

$175199441 $87094655 $206552247 $241350061 $710196404 $22417139 $7522757 $18614695 $20585141 $69139732 $779336136

TOTAL REGULAR AND CHARITYSCHOLARSHIP HANDLE

13

Fiscal Year 20142015

Greyhound Racing Permitholders

Daytona Beach Kennel Club Inc

Derby Lane (St Petersburg Kennel Club Inc)

Ebro Greyhound Park

Flagler Dog Track

HampT Gaming Inc dba Mardi Gras Racetrack

Jacksonville Kennel Club Inc

License Acquistions LLCdba Palm Beach Greyhound Racing

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 Racing LLP

SOKC LLC dba Sanford-Orlando Kennel Club

Sarasota Kennel Club Inc

St Johns Greyhound Park

Tampa Greyhound Track

West Volusia Racing Inc

Total Greyhound Permitholders

Jai Alai Permitholders

Dania Jai Alai

Dania Summer Jai Alai

Ft Pierce Jai Alai

Hamilton Jai Alai and Poker

Miami Jai Alai

Ocala Poker and Jai Alai

Orlando Jai Alai

Summer Jai Alai

Total Jai Alai Permitholders

Thoroughbred Racing Permitholders

Calder Race Course Inc

Gulfstream Park Thoroughbred After Racing Program Inc

Gulfstream Park Racing Association Inc

Tampa Bay Downs Inc

Tropical Park LLC

Total Thoroughbred Permitholders

arness Racing PermitholdersHIsle Casino and Racing at Pompano Park

Quarter Horse Racing Permitholders

Gretna Racing LLC

Hamilton Downs Horsetrack LLC

Ocala Breeders Sales Company Inc

South Florida Racing Association LLC (Hialeah Park)

South Marion Real Estate Holdings LLC

Total Quarter Horse Permitholders

TOTAL FOR ALL PERMITHOLDERS

TOTAL INTERTRACK WAGERING HANDLE BY GUEST

Fiscal Year 20142015 HOST PERMITHOLDER

HampT LICENSE MARDI NAPLES-FT ORANGE

GUEST PERMITHOLDER DAYTONA DERBY LANE FLAGLER GAMING JACKSONVILLE ACQUISITIONS GRAS MYERS PARK PALM BEACH

Greyhound Permitholders

Daytona Beach Kennel Club Inc $0 $565458 $39559 $427410 $0 $0 $104468 $206685 $277512 $1151228

Derby Lane (St Petersburg Kennel Club Inc) 400403 0 1264104 734615 539353 1001528 607941 629560 647548 2849276

Ebro Greyhound Park 0 477061 0 0 120937 224118 0 0 235451 680012

Flagler Dog Track 151770 523863 0 963972 289348 735708 675977 1065094 387667 1879977

HampT Gaming Inc dba Mardi Gras Racetrack 401713 613199 4774145 0 360241 639971 0 546941 452471 1395239

Jacksonville Kennel Club Inc 358833 765165 1719031 1141912 954413 612233 737600 486962 1190813 1951322

License Acquisitions LLC dba Palm Beach Greyhound Racing 0 0 173584 0 615703 0 0 0 5943 0

Mardi Gras Racetrack and Gaming Center 166597 176181 0 0 0 0 0 261184 0 524811

Melbourne Greyhound Park LLC 143910 309211 425960 276671 156745 329341 166263 181638 215933 1166738

Naples-Ft Myers Greyhound Track 127563 463029 876748 373230 137187 418511 213848 0 172869 1245367

Orange Park Kennel Club Inc 582020 1330147 2466171 1446962 0 947689 962835 629249 0 2923035

Palm Beach Kennel Club 383702 974646 89373 168222 0 0 173650 638791 757417 0

Penn Sanford LLCdba Sanford-Orlando Kennel Club 27473 0 1914324 0 609935 845170 375525 197288 358897 829361

Pensacola Greyhound Racing LLP 307729 0 163376 0 989261 218085 0 244201 1314092 1085806

SOKC LLC dba Sanford-Orlando Kennel Club 381947 1161172 403656 1399880 0 0 548963 609278 402546 1853594

Sarasota Kennel Club Inc 169028 1095005 947929 518427 331449 638994 303878 301445 316793 1735277

Tampa Greyhound Track 327772 2272374 299586 200196 500562 783090 202989 667209 623047 2372865

West Volusia Racing Inc 0 0 213735 0 483096 446746 32249 42607 261731 386957

Total Greyhound Permitholders $3930460 $10726511 $15771281 $7651497 $6088230 $7841184 $5106186 $6708132 $7620730 $24030865

Jai Alai Permitholders

Dania Jai Alai $0 $0 $22129 $0 $0 $0 $673 $0 $3379 $5198

Dania Summer Jai Alai 0 0 418231 0 63162 132771 0 0 5428 6946

Ft Pierce Jai Alai 124646 219015 131580 81696 150940 344760 57705 234438 159800 1089127

Miami Jai Alai 0 0 0 0 0 0 0 0 0 0

Ocala Poker and Jai Alai 151375 347426 92457 58560 185742 156611 62039 187718 241574 480339

Orlando Jai Alai 0 0 0 0 0 0 0 0 0 0

Summer Jai Alai 0 0 0 0 0 0 0 0 0 0

Total Jai Alai Permitholders $276021 $566441 $664397 $140256 $399844 $634142 $120417 $422156 $410181 $1581610

Thoroughbred Permitholders

Calder Race Course Inc $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

Tampa Bay Downs Inc 0 1125416 0 0 174740 252125 0 0 231926 1037492

Total Thoroughbred Permitholders $0 $1125416 $0 $0 $174740 $252125 $0 $0 $231926 $1037492

Harness Permitholders

Isle Casino and Racing at Pompano Park $0 $0 $237740 $187509 $252530 $494248 $178299 $295037 $399234 $1942130

Quarter Horse Permitholders

Gretna Racing LLC $324950 $0 $224968 $0 $430397 $227477 $0 $356068 $562368 $829223

Hamilton Downs Horsetrack LLC 0 0 0 0 0 0 0 0 0 0

Ocala Breeders Sales Company Inc 127651 162165 0 0 0 147562 0 0 0 446159

South Florida Racing Association LLC (Hialeah Park) 0 0 0 0 0 0 0 0 0 0

Total Quarter Horse Permitholders $452601 $162165 $224968 $0 $430397 $375039 $0 $356068 $562368 $1275382

TOTAL FOR ALL PERMITHOLDERS $4659082 $12580533 $16898386 $7979262 $7345741 $9596738 $5404902 $7781393 $9224439 $29867479

Note Figures above include handle from charityscholarship performances

CO

NT

INU

ED

ON

NE

XT

PA

GE

14

TOTAL INTERTRACK WAGERING HANDLE BY GUEST

Fiscal Year 20142015 HOST PERMITHOLDER

GUEST PERMITHOLDER

Penn Sanford SOKC LLC SARASOTA ST JOHNS

TAMPA GREYHOUND

WEST VOLUSIA RACING DANIA DANIA SUMMER MIAMI

Greyhound Permitholders

Daytona Beach Kennel Club Inc $18870 $257246 $116307 $591617 $48726 $0 $16797 $0 $135979

Derby Lane (St Petersburg Kennel Club Inc) 244840 323299 211898 733632 0 315558 145588 120889 262575

Ebro Greyhound Park 0 0 154402 305588 505515 0 11237 21454 0

Flagler Dog Track 184541 161709 115095 408522 525808 135468 0 0 0

HampT Gaming Inc dba Mardi Gras Racetrack 372309 444629 213355 279547 591483 360858 63450 84419 0

Jacksonville Kennel Club Inc 380130 450051 203278 1536495 640841 277140 70729 65346 119792

License Acquisitions LLC dba Palm Beach Greyhound Racing 271011 0 0 0 392517 159925 0 130997 0

Mardi Gras Racetrack and Gaming Center 62081 129318 166952 234641 105405 32149 37148 0 0

Melbourne Greyhound Park LLC 148544 193925 93457 262838 249891 107382 185619 164531 391831

Naples-Ft Myers Greyhound Track 141893 169446 160594 196425 418451 102874 0 0 0

Orange Park Kennel Club Inc 555341 638718 265721 0 1391013 424735 63635 69014 129251

Palm Beach Kennel Club 198344 599208 204508 896607 412510 138616 177706 11871 287759

Penn Sanford LLCdba Sanford-Orlando Kennel Club 0 0 0 161508 1046276 347597 0 0 0

Pensacola Greyhound Racing LLP 228664 382523 118421 1504719 0 290896 27110 22780 17476

SOKC LLC dba Sanford-Orlando Kennel Club 0 0 0 738955 0 0 0 0 0

Sarasota Kennel Club Inc 231313 279471 0 330631 991541 132114 0 0 0

Tampa Greyhound Track 484967 598340 306260 756514 2180833 282630 138561 114061 253939

West Volusia Racing Inc 214824 0 32455 57766 496418 0 65497 84753 27124

Total Greyhound Permitholders $3737672 $4627883 $2362703 $8996005 $9997228 $3107942 $1003077 $890115 $1625726

Jai Alai Permitholders

Dania Jai Alai $0 $0 $0 $0 $2299 $2692 $0 $0 $0

Dania Summer Jai Alai 0 0 0 0 29804 49090 0 0 0

Ft Pierce Jai Alai 0 0 0 179888 201424 102370 107270 104762 190181

Miami Jai Alai 0 0 0 0 0 0 336971 0 0

Ocala Poker and Jai Alai 133089 155744 0 276687 307065 120440 94506 87624 162237

Orlando Jai Alai 0 0 0 0 0 0 319107 302794 463545

Summer Jai Alai 0 0 0 0 0 0 146985 437220 0

Total Jai Alai Permitholders $133089 $155744 $0 $456575 $540592 $274592 $1004839 $932400 $815963

Thoroughbred Permitholders

Calder Race Course Inc $0 $0 $0 $0 $0 $0 $0 $0 $0

Gulfstream Park Racing Association Inc 0 0 0 0 0 0 0 0 0

Tampa Bay Downs Inc 138924 223395 0 320826 957241 0 140508 98725 212392

Total Thoroughbred Permitholders $138924 $223395 $0 $320826 $957241 $0 $140508 $98725 $212392

Harness Permitholders

Isle Casino and Racing at Pompano Park $0 $0 $0 $531898 $0 $0 $291606 $228569 $0

Quarter Horse Permitholders

Gretna Racing LLC $162100 $207389 $0 $759525 $0 $268608 $50389 $40675 $30238

Hamilton Downs Horsetrack LLC 0 0 0 0 0 0 0 0 0

Ocala Breeders Sales Company Inc 0 0 0 10 195329 91726 46280 42507 74090

South Florida Racing Association LLC (Hialeah Park) 0 0 0 0 0 0 0 0 0

Total Quarter Horse Permitholders $162100 $207389 $0 $759535 $195329 $360334 $96669 $83182 $104328

TOTAL FOR ALL PERMITHOLDERS $4171785 $5214411 $2362703 $11064839 $11690390 $3742868 $2536699 $2232991 $2758409

Note Figures above include handle from charityscholarship performances

CO

NT

INU

ED

ON

NE

XT

PA

GE

CO

NT

INU

ED

FR

OM

PR

EV

IOU

S P

AG

E

15

TOTAL INTERTRACK WAGERING HANDLE BY GUEST

Fiscal Year 20142015 HOST PERMITHOLDER

GULFSTREAM PARK AFTER

GULFSTREAM RACING TAMPA BAY TROPICAL POMPANO HIALEAH

GUEST PERMITHOLDER SUMMER CALDER PARK PROGRAM DOWNS PARK PARK PARK TOTAL

Greyhound Permitholders

Daytona Beach Kennel Club Inc $53007 $0 $4394280 $0 $1476441 $117487 $1138029 $22035 $11159141

Derby Lane (St Petersburg Kennel Club Inc) 213225 497213 8857607 542476 4133961 366551 1959757 26435 27629832

Ebro Greyhound Park 0 116480 1562818 161288 260802 114923 0 0 4952086

Flagler Dog Track 0 287071 3156089 272859 670865 263766 1122245 0 13977414

HampT Gaming Inc dba Mardi Gras Racetrack 0 210101 4032179 172283 1484388 219831 2236984 0 19949736

Jacksonville Kennel Club Inc 95467 267101 4863232 293128 2176257 221594 1215372 0 22794237

License Acquisitions LLC dba Palm Beach Greyhound Racing 87410 0 6310814 1851847 1227106 367368 1079858 0 12674083

Mardi Gras Racetrack and Gaming Center 0 0 955126 0 468294 0 654418 0 3974305

Melbourne Greyhound Park LLC 315963 440792 8386263 459438 2668101 428725 946785 32164 18848659

Naples-Ft Myers Greyhound Track 0 864344 14200067 569074 4613599 449181 1532461 0 27446761

Orange Park Kennel Club Inc 101784 360156 5454909 388232 2387482 274760 157891 0 23950750

Palm Beach Kennel Club 149648 1692796 24376464 0 7830831 907585 3970398 0 45040652

Penn Sanford LLCdba Sanford-Orlando Kennel Club 0 532327 3566240 530629 1551508 207266 766171 0 13867495

Pensacola Greyhound Racing LLP 17607 220622 880090 172838 316696 194588 0 0 8717580

SOKC LLC dba Sanford-Orlando Kennel Club

CO 0 0 5944433 0 2394218 232342 980184 0 17051168

Sarasota Kennel Club Inc

NT 0 485502 8684536 505658 2842415 373288 991954 0 22206648

Tampa Greyhound Track

INU 212998 345399 6640469 398407 3164914 313614 1697987 29343 26168926

West Volusia Racing Inc

ED 66977 356109 2511429 356010 689451 126603 877406 0 7829943

Total Greyhound Permitholders

FR

O $1314086 $6676013 $114777045 $6674167 $40357329 $5179472 $21327900 $109977 $328239416

Jai Alai Permitholders

M

Dania Jai Alai

PR

E $7816 $1073 $29419 $0 $3923 $0 $10231 $0 $88832

Dania Summer Jai Alai

VI 124090 0 161662 42577 89633 18742 233220 0 1375356

Ft Pierce Jai Alai 157060 270013 4432026 273167 1516075 207588 0 0 10335531

Miami Jai Alai

OU

S P

AG

E

0 0 0 0 0 0 0 0 336971

Ocala Poker and Jai Alai 131081 95278 1614932 106956 595813 87669 268246 0 6201208

Orlando Jai Alai 373221 418079 7584218 444757 2452702 385292 1969600 0 14713315

Summer Jai Alai 0 0 0 0 0 0 0 0 584205

Total Jai Alai Permitholders $793268 $784443 $13822257 $867457 $4658146 $699291 $2481297 $0 $33635418

Thoroughbred Permitholders

Calder Race Course Inc $0 $0 $3217039 $0 $415881 $0 $2455 $0 $3635375

Gulfstream Park Racing Association Inc 0 5206534 0 0 18093894 0 3451638 92216 26844282

Tampa Bay Downs Inc 157904 1066035 21198004 1068777 0 782536 1780453 0 30967419

Total Thoroughbred Permitholders $157904 $6272569 $24415043 $1068777 $18509775 $782536 $5234546 $92216 $61447076

Harness Permitholders

Isle Casino and Racing at Pompano Park $0 $934500 $17934679 $1096365 $3441041 $838251 $0 $90950 $29374586

Quarter Horse Permitholders

Gretna Racing LLC $13917 $67841 $1235162 $84246 $540350 $66398 $0 $10691 $6492980

Hamilton Downs Horsetrack LLC 0 0 0 0 3966 0 0 0 3966

Ocala Breeders Sales Company Inc 55213 534643 8185796 613595 2840424 502564 338935 0 14404649

South Florida Racing Association LLC (Hialeah Park) 0 502523 9211732 680307 2462613 498768 148110 0 13504053

Total Quarter Horse Permitholders $69130 $1105007 $18632690 $1378148 $5847353 $1067730 $487045 $10691 $34405648

TOTAL FOR ALL PERMITHOLDERS $2334388 $15772532 $189581714 $11084914 $72813644 $8567280 $29530788 $303834 $487102144

Note Figures above include handle from charityscholarship performances

16

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 Historical Resources Operating Trust Fund and the Racing Scholarship Trust Fund (Board of Governorsrsquo 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 $1618467 was paid to charitable organizations during Fiscal Year 20142015 bringing the total proceeds disbursed since 1985 to $78134281

RACING SCHOLARSHIP TRUST FUND

The Board of Governors within the Department of Education oversees the Board of Governorsrsquo Operations and Maintenance Trust Fund and ensures that the referenced contributions are used to provide scholarships to deserving students attending Floridas colleges and universities A total of $16885110 has been paid to this fund since the program began in 1949

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 Department of Educationrsquos State School Trust Fund for the support and maintenance of Floridas public schools Since 1957 the total paid into this fund is $95578484 The amount collected from abandoned winning tickets for the State School Trust Fund for this fiscal year is detailed below

Abandoned Winning Tickets Greyhound Permitholders $744478 Jai Alai Permitholders 50750

Total For 20142015 Fiscal Year $795228

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

17

bull C

CARDROOM COMPARATIVE DATA

During Fiscal Year 20142015 there were 25 permitholders that obtained a cardroom license Two did not operate the other 23 operated at 23 pari-mutuel facilities located throughout the state The number of cardroom tables decreased from 788 in Fiscal Year 20132014 to 755 in Fiscal Year 20142015 Cardroom gross receipts decreased from $136163616 to $135888902 and the gross receipts tax decreased from $13615464 to $13589789 this fiscal year Table fees decreased from $788000 to $755000 this fiscal year The overall result was a decrease in total state revenue from $14403464 to $14344789 this fiscal year

Cardroom tax revenue is distributed 50 percent between the Pari-Mutuel Wagering Trust Fund and the General Revenue Fund In accordance with Section 849086(13)(h) Florida Statutes one quarter of the moneys deposited into the Pari-Mutuel Wagering Trust Fund must be distributed to counties and municipalities that approved the cardroom In October 2015 the division distributed approximately $1698723 to the countiesmunicipalities from cardroom gross receipts

CARDROOM GROSS RECEIPTS AND TOTAL STATE REVENUE FISCAL YEARS 20052006 THROUGH 20142015

$0

$20

$40

$60

$80

$100

$120

$140

Mil

lio

ns

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 (A)

Total State Revenue (Gross Receipts Tax

plus Table Fees)

Total State Revenue as a

Percent of Gross Receipts

20052006 $44433359 $4443337 $264000 $4707337 1059 20062007 $54208544 $5420855 $325500 $5746355 1060 20072008 $90863855 $9086385 $875000 $9961385 1096 20082009 $101700243 $10170024 $698000 $10868024 1069 20092010 $104799448 $10479945 $749000 $11228945 1071 20102011 $125141080 $12514108 $718000 $13232108 1057 20112012 $131447663 $13144767 $834000 $13978767 1063 20122013 $132690415 $13269045 $810000 $14079045 1061 20132014 $136163616 $13615464 $788000 $14403464 1058 20142015 $135888902 $13589789 (B) $755000 $14344789 1056

(A) Amount agrees with the number of approved cardroom tables per annual cardroom licenses and reflects the number of tables in operation each fiscal year

(B) Includes additional payment of $89750 for October 2013 recevied in August 2014 due to revised monthly report

18

-----------------------------+-----------------------------------------------------ltmiddotmiddotmiddotmiddot middotmiddotmiddotmiddot middotmiddotmiddotmiddotmiddotmiddot middotmiddotmiddotmiddotmiddot middotmiddotmiddot middotmiddotmiddotmiddotmiddot middotmiddot middotmiddotmiddot middot

COMPONENTS OF CARDROOM REVENUE BY ASSOCIATION

Fiscal Year 20142015

Greyhound Racing Permitholders

Daytona Beach Kennel Club IncWest Volusia Racing Inc Volusia $10260442 $805384 $11065826 $1106583 $55000 $1161583

Derby Lane (St Petersburg Kennel Club Inc) Pinellas 7766643 809669 8576312 857631 45000 902631

Ebro Greyhound Park Washington 2728129 326879 3055008 305500 20000 325500

Flagler Dog Track Dade 6912438 27325 6939763 694874 (C) 23000 717874

Jacksonville Kennel Club Inc Duval 14725776 939280 15665056 1566506 71000 1637506

Mardi Gras Racetrack and Gaming CenterH ampT Gaming Inc Hallandale 5654584 282119 5936703 593670 30000 623670

Melbourne Greyhound Park LLC Brevard 4223440 136195 4359635 435963 34000 469963

Naples-Ft Myers Greyhound Track Lee 6405597 505015 6910612 691063 32000 723063

Orange Park Kennel Club Inc Town of Orange Park 7439673 66615 7506288 750629 39000 789629

Palm Beach Kennel ClubLicense Acquisitions LLC Palm Beach 11544820 1065075 12609895 1260990 75000 1335990

Pensacola Greyhound Racing LLP Escambia 3153303 616385 3769688 376969 20000 396969

Sarasota Kennel Club Inc Sarasota 4894259 772380 5666639 566664 35000 601664

St Johns Greyhound Park (D) St Johns 0 0 0 0 1000 1000

Tampa Greyhound Track Hillsborough 2040726 74567 2115293 211529 1000 212529

Total Greyhound Permitholders $87749830 $6426888 $94176718 $9418571 $481000 $9899571

Jai Alai Permitholders

Dania Jai AlaiSummersport Enterprises LLC Hallandale $5976 $84872 $90848 $9085 $1000 $10085

Ft Pierce Jai Alai St Lucie 2353923 152587 2506510 250651 25000 275651

Hamilton Jai Alai and Poker Hamilton 411259 165 411424 41142 3000 44142

MiamiSummer Jai Alai Dade 2285247 54267 2339514 233951 16000 249951

Ocala Poker and Jai Alai Marion 3316536 172445 3488981 348898 21000 369898

Total Jai Alai Permitholders $8372941 $464336 $8837277 $883727 $66000 $949727

Thoroughbred Racing Permitholders

Gulfstream Park Racing Association Inc Broward 5374421 142163 5516584 551658 21000 572658

Tampa Bay Downs Inc Hillsborough 3514313 743283 $4257596 425760 23000 448760

Total Thoroughbred Permitholders $8888734 $885446 $9774180 $977418 $44000 $1021418

Harness Racing Permitholders

Isle Casino and Racing at Pompano Park Broward $11234738 $1660226 $12894964 $1289496 $45000 $1334496

Quarter Horse Racing Permitholders

Gretna Racing LLC Gadsden $1649021 $197375 $1846396 $184640 $15000 $199640

South Florida Racing Association LLC (Hialeah Park) City of Hialeah 7695032 664335 $8359367 835937 44000 879937

Total Quarter Horse Permitholders $9344053 $861710 $10205763 $1020577 $59000 $1079577

TOTAL FOR ALL PERMITHOLDERS $125590296 $10298606 $135888902 $13589789 $695000 $14284789

Total Taxes and Fees

County Municipality Gross Receipts

Tournament Gross Receipts

Total Gross Receipts

Gross Receipts

Tax (A) Table Fees Collected (B)

(A) 18th of total gross receipts tax is distributed to counties or municipalities by October 1 of the following year

(B) Amounts shown are table fees collected during fiscal year 20142015

(C) Includes additional payment of $ 89750 for October 2013 received in August 2014 due to revised monthly report

(D) Permitholder paid table fees and received cardroom license for 20142015 but did not conduct cardroom operations during 20142015

19

SLOT COMPARATIVE DATA

During Fiscal Year 20142015 the total amount wagered by patrons was $7979515007 Average daily revenue per slot machine was $188 Total net slot revenue was $521670975 As a result the total taxes paid to the state was $182584841 an increase of five percent in total paid slot taxes from the previous fiscal year A total of $15750000 was collected in annual fees including the Compulsive or Addictive Gambling Prevention Program Fee per Section 551118(3) Florida Statutes For further details see the Summary of State Revenue From Pari-Mutuel Cardroom Slot Activity and Indian Gaming Compact (page 36) of this report On October 12 2014 Dania Jai-Alai closed the slot portion of the facility due to remodeling

HISTORICAL SLOT FACILITY ACTIVITY

Fiscal Year Total Amount Wagered Total State Revenue

20062007 $1114108466 $49620582

20072008 $3023981126 $120560317

20082009 $2701341778 $103895351

20092010 $3840468455 $138125105

20102011 $5054297731 $125063886

20112012 $6045432393 $143962346

20122013 $6690513855 $152532223

20132014 $7953652039 $174024068

20142015 $7979515007 $182584841

FISCAL YEAR 20142015 Gulfstream

Operations Began

11152006

Mardi Gras Operations Began

12282006

Pompano Park Operations Began

4142007

West Flagler Operations Began

10152009

Calder Operations Began

1222010

Miami Jai Alai Operations Began

1232012

Hialeah Park Operations Began

8142013

Dania Jai Alai (2)

Operations Began

2202014

TOTAL

Average Number of Machines 847 965 1456 801 1113 1029 850 522 7583

Number of Operating Days 365 365 365 365 365 365 365 104 365

Average Daily Revenue per Machine $159 $136 $274 $276 $182 $153 $207 $54 $188

Amount Wagered $794329039 $701055610 $2005415129 $1358574237 $981098699 $1038431327 $1045072386 $55538580 $7979515007

Amount Won By Patrons $734280878 $644290707 $1836310191 $1275489711 $891381301 $970450887 $974876557 $51446310 $7378526542

Promotional Credits $11040693 $8819486 $23693184 $2408311 $16024799 $10662818 $6084879 $1173239 $79907409

30-Day Unclaimed Tickets $96186 $36565 $198873 $39305 $37224 $108049 $36100 $2999 $555301

Net Slot Machine Revenue $49103653 $47986792 $145610627 $80720091 $73755061 $57425670 $64147050 $2922031 $521670975

State Tax Revenue (1) $17186279 $16795377 $50963719 $28252032 $25814271 $20098984 $22451468 $1022711 $182584841

Permitholder Revenue $31917374 $31191415 $94646908 $52468059 $47940790 $37326686 $41695582 $1899320 $339086134 Total State Revenue as a Percent of

Amount Wagered 216 240 254 208 263 194 215 184 229

Note Changes to figures for Fiscal Year 20112012 and 20122013 are due to refunds to Miami Jai Alai for overpayment of slot taxes

(1) (1) 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

(2) Danias Casino was open February 20 2014 through October 12 2014

20

21

-

Dai

ly R

even

ue

per

Mac

hin

e D

aily

Rev

enu

e p

er M

ach

ine

Dai

ly R

even

ue

per

Mac

hin

e

Ave

rag

e N

um

be

r o

f M

ac

hin

es

A

vera

ge

Nu

mb

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f M

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ines

A

vera

ge

Nu

mb

er o

f M

ach

ines

Daily Revenue per Machine Compared to Average Number of Machines For Fiscal Years 20062007 - 20142015

GULFSTREAM PARK RACING AND CASINO

$450 2000

$400 1800

$350 1600

$300 1400

$250

$200

1200

1000

800 $150 600 $100 400

$50 200

$0 0

Revenue per Machine Machines

MARDI GRAS RACETRACK AND GAMING CENTER

$450 2000

$400 1800

$350 1600 1400$300 1200

$250 1000

$200 800

$150 600 $100 400

$50 200 $0 0

Revenue per Machine Machines

ISLE CASINO AND RACING AT POMPANO PARK

$450 2000

$400 1800

$350 1600 1400 $300 1200

$250 1000

$200 800

$150 600 $100 400

$50 200 $0 0

Revenue per Machine Machines

Jl ~~ - r--_~-v~ V bull ~ -

~

-

--- ~ ~ -I --- --

- -

-- -

-

-- r

rI - -- - ~ -- -

-

Daily Revenue per Machine Compared to Average Number of Machines For Fiscal Years 20062007 - 20142015

FLAGLER DOG TRACK AND MAGIC CITY CASINO

0

200

400

600

800

1000

1200

1400

1600

1800

2000

$0

$50

$100

$150

$200

$250

$300

$350

$400

$450

Ave

rag

e N

um

be

r o

f M

ac

hin

es

Dai

ly R

even

ue

per

Mac

hin

e

Revenue per Machine Machines

CALDER CASINO AND RACE COURSE

0

200

400

600

800

1000

1200

1400

1600

1800

2000

$0

$50

$100

$150

$200

$250

$300

$350

$400

$450

Ave

rag

e N

um

be

r o

f M

ac

hin

es

Dai

ly R

even

ue

per

Mac

hin

e

Revenue per Machine Machines

MIAMI JAI ALAI

0

200

400

600

800

1000

1200

1400

1600

1800

2000

$0

$50

$100

$150

$200

$250

$300

$350

$400

$450

Ave

rag

e N

um

ber

of

Mac

hin

es

Dai

ly R

even

ue

per

Mac

hin

e

Revenue per Machine Machines

22

-- rv ~ -

-

~

-

-

-

Daily Revenue per Machine Compared to Average Number of Machines For Fiscal Years 20062007 - 20142015

HIALEAH PARK

0

200

400

600

800

1000

1200

1400

1600

1800

2000

$0

$50

$100

$150

$200

$250

$300

$350

$400

$450

Ave

rag

e N

um

be

r o

f M

ac

hin

es

Dai

ly R

even

ue

per

Mac

hin

e

Revenue per Machine Machines

DANIA JAI ALAI (1)

0

200

400

600

800

1000

1200

1400

1600

1800

2000

$0

$50

$100

$150

$200

$250

$300

$350

$400

$450

Ave

rag

e N

um

be

r o

f M

ac

hin

es

Dai

ly R

even

ue

per

Mac

hin

e

Revenue per Machine Machines

ALL FACLITIES COMBINED

0

1000

2000

3000

4000

5000

6000

7000

8000

$0

$50

$100

$150

$200

$250

$300

$350

$400

$450

Ave

rag

e N

um

be

r o

f M

ac

hin

es

Dai

ly R

even

ue

per

Mac

hin

e

Revenue per Machine Machines

(1) Danias Casino was open February 20 2014 through October 12 2014

23

D

AT

A B

Y P

ER

MIT

HO

LD

ER

FA

CIL

ITY

Pari-Mutuel Permitholders with 2014-2015 Operating Licenses

--0

0

-0 -I

Pensacola Greyhound Track

bestbet Jacksonville

Orange Park Kennel Club

St Johns Greyhound Park

Creek Entertainment Gretna

Ocala Poker amp Jai Alai

Daytona B K C West Volusia

Sanford Orlando Penn Sanford

Orlando Jai Alai

Melbourne Greyhound Park

Sarasota Kennel Club

Fort Pierce Jai Alai

Naples Fort Myers Greyhound

Palm Beach K C P B Greyhound

The Isle at Pompano Park

Mardi Gras Casino Racetrack

Dania J A Dania Summer J A

Gulfstream GPTARP Tropical

Calder Casino

Miami Summer

8 Jai Alai

5 Thoroughbred

1 Harness

1 Limited Intertrack Wagering License (5506308 FS)

Hamilton Jai Alai C C

8 Slot Machine Gaming Facilities

C 24 Cardrooms

C

C

C

C

C

C

C

C

C

C

C

Ocala Breedersrsquo Sales

Tampa Bay Downs

Derby Lane

Tampa Greyhound Track

19 Greyhound

C

C

Key

S

S

S

S

C

C

C

5 Quarter Horse

Hialeah Park

S

S

C

Hamilton Downs

South Marion

C

Ebro Greyhound ParkC

C S

Ocala Breedersrsquo Sales

C

S

Flagler Dog Track amp Magic City Casino C S Facilities where two or more permits operate 2014 October 23

24

GREYHOUND PERMITHOLDERS

Florida remains the leader in greyhound racing in the United States with 19 permitholders operating at 12 tracks throughout the state A total of 3515 completed performances including charity and scholarship performances were conducted during this past fiscal year a minimal change from the previous year

During Fiscal Year 20142015 handle wagered on live greyhound performances decreased by approximately two percent Intertrack handle wagered on broadcasts of live Florida greyhound performances decreased by approximately three percent Simulcast handle wagered on broadcasts of performances from outside the state increased by approximately two percent Intertrack simulcast handle wagered on broadcast of performances from outside the state increased by approximately 15 percent Overall there was a decrease in total handle by approximately one percent for the Florida greyhound industry

Total paid attendance decreased by approximately three 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 approximately four percent during Fiscal Year 20142015 The greyhound industry accounted for approximately 303 percent of Floridarsquos total revenue and 319 percent of total handle from pari-mutuel performances

Greyhound permitholders reported paying a total of $25631721 in purses during Fiscal Year 20142015 For more detail on purses paid please refer to the following information by permitholder The division was able to confirm reported purse amounts from the weekly purse reports submitted in accordance with Section 61D-8006 Florida Administrative Code

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 Section 5501647 Florida Statutes provides a greyhound permitholder with credits in an amount equal to the uncashed pari-mutuel tickets remitted in the prior state fiscal year to the state which is applied against any taxes imposed the next fiscal year Additionally Section 5501647 Florida Statutes requires each permitholder to pay an amount not less than 10 percent of the credit provided by this section to any bona fide organization that promotes or encourages the adoption of greyhounds During Fiscal Year 20142015 total contributions provided to greyhound adoption units amounted to $136466 which exceeded the minimum statutory requirement

Total Live Performances (Completed) (1)

(1) Performances where eight or more races were h

3515 eld

Total Paid Attendance 276495

Total Live Performances (Actual) 3530 Total Admission Tax $11585

Total Racing Days 2392

Daytona Beach Kennel Club Inc Volusia County

Website wwwdaytonagreyhoundcom Telephone MailingStreet Address 960 South Williamson Boulevard Daytona Beach Florida 32114-7247 Fax

Meet Period 12152014 to 06302015

Racing Results Live Performances (Completed) 248 Purses Paid $1002456 Live Performances (Actual) 250 Racing Days 168 Paid Attendance 0

Total Admission Tax $0

3862526484 3862524808

Derby Lane St Petersburg Kennel Club Inc

Pinellas County

Website wwwderbylanecom MailingStreet Address 10490 Gandy Boulevard St Petersburg Florida 33702-2395 Telephone

Fax

Meet Period 01012015 to 06302015

Racing Results Live Performances (Completed) 207 Purses Paid $2197236 Live Performances (Actual) 207 Racing Days 155 Paid Attendance 0

Total Admission Tax $0

7278123339 7278123305

25

Ebro Greyhound Park Washington County Kennel Club Inc

Washington County

Website wwwgoebrocom Telephone MailingStreet Address 6558 Dog Track Road Ebro Florida 32437-1142 Fax

Meet Period 07012014 to 09202014 and 05022015 to 06302015

Racing Results Live Performances (Completed) 184 Purses Paid $463061 Live Performances (Actual) 184 Racing Days 92 Paid Attendance 8844

Total Admission Tax $323

8502343943 8505354442

Flagler Dog Track West Flagler Associates Ltd

Dade County

Website wwwmagiccitycasinocom Mailing Address Post Office Box 350940 Miami Florida 33135-0940 Telephone Street Address 401 NW 38th Court Miami Florida 33126-5638 Fax

Meet Period 07012014 to 10252014 and 06022015 to 06302015

Racing Results Live Performances (Completed) 153 Purses Paid $3396362 Live Performances (Actual) 163 Racing Days 103 Paid Attendance 0

Total Admission Tax $0

3056493000 3056314529

HampT Gaming Inc Dade County

See Mardi Gras Racetrack and Gaming Centers contact information for detail

Meet Period 02152015 to 04302015 at Mardis Gras

Racing Results Live Performances (Completed) 106 Purses Paid $1055684 Live Performances (Actual) 106 Racing Days 53 Paid Attendance 0

Total Admission Tax $0

Jacksonville Kennel Club Inc Jacksonville Greyhound Racing Inc

Duval County

Website wwwbestbetjaxcom Mailing Address Post Office Box 959 Orange Park Florida 32067-0959 Telephone Street Address 201 Monument Road Jacksonville Florida 32225-8106 Fax

Meet Period 07022014 to 09282014 at Orange Park

Racing Results Live Performances (Completed) 104 Purses Paid $931749 Live Performances (Actual) 104 Racing Days 77 Paid Attendance 0

Total Admission Tax $0

9046460001 9046460420

Jefferson County Kennel Club Inc Jefferson County

Mailing Address Post Office Box 400 Monticello Florida 32345-0400 Telephone Street Address 3079 North Jefferson Street Monticello Florida 32344-5685 Fax

Jefferson County license was suspended during the 20142015 year therefore no live Meet Period

performances were conducted Racing Results Live Performances (Completed) 0 Purses Paid $0 Live Performances (Actual) 0 Racing Days 0 Paid Attendance 0

Total Admission Tax $0

8509972561 8509973871

License Acquisitions LLC (Palm Beach Greyhound Racing) Palm Beach County

See Palm Beach Kennel Clubs contact information for detail

Meet Period 07012014 to 09302014 at Palm Beach Kennel Club

Racing Results Live Performances (Completed) 118 Purses Paid $986937 Live Performances (Actual) 118 Racing Days 92 Paid Attendance 6777

Total Admission Tax $91

26

Mardi Gras Racetrack and Gaming Center Hartman and Tyner Inc

Broward County

Website wwwmgflacom MailingStreet Address 831 North Federal Highway Hallandale Beach Florida 33009-2410

Meet Period 12012014 to 02142015

Racing Results Live Performances (Completed) 105 Purses Paid Live Performances (Actual) 106 Racing Days 53 Paid Attendance

Total Admission Tax

Telephone Fax

$1027511

0 $0

954-924-3200 9549243143

Melbourne Greyhound Park LLC Brevard County

Website wwwmgparkcom MailingStreet Address 1100 North Wickham Road Melbourne Florida 32935-8941

Meet Period 01022015 to 04182015

Racing Results Live Performances (Completed) 108 Purses Paid Live Performances (Actual) 108 Racing Days 92 Paid Attendance

Total Admission Tax

Telephone Fax

$371026

0 $0

3212599800 3212593437

Naples-Ft Myers Greyhound Track Southwest Florida Enterprises Inc

Lee County Website wwwnaplesfortmyersdogscom Mailing Address Post Office Box 2567 Bonita Springs Florida 34133-2567 Street Address 10601 Bonita Beach Road SW Bonita Springs Florida 34135-5620

Meet Period 10312014 to 05252015

Racing Results Live Performances (Completed) 398 Purses Paid Live Performances (Actual) 399 Racing Days 191 Paid Attendance

Total Admission Tax

Telephone Fax

$1701827

159675 $10158

2399922411 2399479244

Orange Park Kennel Club Inc Jacksonville Greyhound Racing Inc

Clay County

Website wwwbestbetjaxcom Mailing Address Post Office Box 959 Orange Park Florida 32067-0959 Street Address 455 Park Avenue Orange Park Florida 32073-3101

Meet Period 09292014 to 11302014 and 04272015 to 06292015

Racing Results Live Performances (Completed) 145 Purses Paid Live Performances (Actual) 145 Racing Days 108 Paid Attendance

Total Admission Tax

Telephone Fax

$1339454

0 $0

9046460001 9046460420

Palm Beach Kennel Club Investment Corporation of Palm Beach

Palm Beach County

Website wwwpbkennelclubcom MailingStreet Address 1111 North Congress Avenue West Palm Beach Florida 33409-6317

Meet Period 10012014 to 06302015

Racing Results Live Performances (Completed) 349 Purses Paid Live Performances (Actual) 350 Racing Days 271 Paid Attendance

Total Admission Tax

Telephone Fax

$3313872

25373 $815

5616832222 5614719114

Penn Sanford LLC dba Sanford-Orlando Kennel Club Seminole County

See SOKC LLCs contact information for detail Meet Period 07022014 to 12312014

Racing Results Live Performances (Completed) 146 Purses Paid Live Performances (Actual) 146 Racing Days 115 Paid Attendance

Total Admission Tax

$799409

0 0

27

Pensacola Greyhound Racing LLP Escambia County

Website wwwpensacolagreyhoundtrackcom Mailing Address Post Office Box 12824 Pensacola Florida 32591-2824 Telephone Street Address 951 Dog Track Road Pensacola Florida 32506-8236 Fax

Meet Period 07022014 to 1042014 and 01232015 to 06282015

Racing Results Live Performances (Completed) 160 Purses Paid $827398 Live Performances (Actual) 160 Racing Days 128 Paid Attendance 0

Total Admission Tax $0

8504558595 8504538883

SOKC LLC dba Sanford-Orlando Kennel Club Seminole County

Website wwwsanfordorlandokccom MailingStreet Address 301 Dog Track Road Longwood Florida 32750-6558 Telephone Meet Period 01012015 to 06292015 Fax

Racing Results

Live Performances (Completed) 181 Purses Paid $915315 Live Performances (Actual) 181 Racing Days 129 Paid Attendance 0

Total Admission Tax $0

4078311600 4078313997

Sarasota Kennel Club Inc Sarasota County

Website wwwsarasotakennelclubcom Telephone MailingStreet Address 5400 Bradenton Road Sarasota Florida 34234-2999 Fax

Meet Period 11072014 to 04252015

Racing Results Live Performances (Completed) 193 Purses Paid $791149 Live Performances (Actual) 193 Racing Days 143 Paid Attendance 75826

Total Admission Tax $198

9413557744 9413512207

St Johns Greyhound Park (Bayard Raceways Inc) Jacksonville Greyhound Racing Inc

St Johns County

Website wwwbestbetjaxcom Mailing Address Post Office Box 959 Orange Park Florida 32067-0959 Telephone Street Address 6322 Racetrack Road Jacksonville Florida 32259-2107 Fax

Meet Period 12012014 to 04262015 at Orange Park

Racing Results Live Performances (Completed) 166 Purses Paid $1652523 Live Performances (Actual) 166 Racing Days 124 Paid Attendance 0

Total Admission Tax $0

9046460001 9046460420

Tampa Greyhound Track TBDG Acquisition LLC

Hillsborough County

Website wwwtgtpokercom Mailing Address Post Office Box 8096 Tampa Florida 33674-8096 Telephone Street Address 8300 North Nebraska Ave Tampa Florida 33604-3107 Fax

Meet Period 07012014 to 12312014 at Derby Lane Racing Results Live Performances (Completed) 209 Purses Paid $2113033 Live Performances (Actual) 209 Racing Days 156 Paid Attendance 0 Paid Attendance 0 Total Admission Tax $0 Total Admission Tax $0

8139324313 8139325048

West Volusia Racing Inc Volusia County

See Daytona Beach Kennel Clubs contact information for detail

Meet Period 07012014 to 12132014 at Daytona Beach Kennel Club

Racing Results Live Performances (Completed) 235 Purses Paid $745719 Live Performances (Actual) 235 Racing Days 142 Paid Attendance 0

Total Admission Tax $0

28

JAi ALAI PERMITHOLDERS

Florida was the first state in the nation to conduct jai alai performances with the first fronton being built in 1926 There are eight jai alai permitholders operating at six frontons throughout Florida In fact Florida is now the only state where pari-mutuel wagering on live jai alai games is conducted A total of 925 completed performances including charity and scholarship performances were conducted during this past fiscal year an increase of approximately 19 percent from the previous fiscal year

During Fiscal Year 20142015 handle wagered on live jai alai performances decreased by approximately 39 percent Intertrack handle wagered on broadcasts of live Florida jai alai performances decreased by approximately 43 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 approximately 41 percent for the Florida jai alai industry

Total jai alai revenue to the state decreased by approximately three percent during Fiscal Year 20142015 The jai alai industry accounted for approximately 32 percent of Floridarsquos total revenue and 19 percent of total handle from pari-mutuel performances

Permitholders reported paying a total of $4745469 in playersrsquo awards For more detail on playersrsquo awards paid please refer to the following information by permitholder

Total paid attendance decreased by 100 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 (Completed) (1) 925 Total Paid Attendance 0 (1) Performances where eight or more games were held

Total Performances (Actual) 925

Total Gaming Days 522 Total Admission Tax $0

Dania Jai Alai Dania Entertainment Center LLC

Broward County

Website wwwcasinodaniabeachcom Telephone MailingStreet Address 301 East Dania Beach Boulevard Dania Beach Florida 33004-3016 Fax

Meet Period 10072014 to 12302014

Gaming Results Live Performances (Completed) 180 Paid Attendance 0 Live Performances (Actual) 180 Total Admission Tax $0 Live Operating Days 70 Players Awards Paid $939484

9549272841 9549257529

Dania Summer Jai Alai Dania Entertainment Center LLC

Broward County

See Dania Jai Alais contact information for detail

Meet Period 07012014 to 10062014 at Dania Jai Alai

Gaming Results Live Performances (Completed) 109 Paid Attendance 0 Live Performances (Actual) 109 Total Admission Tax $0 Live Operating Days 55 Players Awards Paid $622035

Ft Pierce Jai Alai Fronton Holdings LLC

St Lucie County

Website wwwcasinomiamijaialicom Telephone MailingStreet Address 1750 South Kings Highway Ft Pierce Florida 34945-3099 Fax

Meet Period 02272015 to 03272015 Miscellaneous Revenue to State $34538 (See Section 55009511(4) Florida Statutes for detail) Gaming Results Live Performances (Completed) 41 Paid Attendance 0 Live Performances (Actual) 41 Total Admission Tax $0 Live Operating Days 21 Players Awards Paid $152543

7724647500 7724640099

29

Hamilton Jai Alai and Poker Richmond Entertainment Inc

Hamilton County

MailingStreet Address 6968 US Highway 129 South Jasper Florida 32052-6774 Telephone Fax

Meet Period 05172015 to 06242015

Gaming Results Live Performances (Completed) 228 Paid Attendance 0 Live Performances (Actual) 228 Total Admission Tax $0 Live Operating Days 38 Players Awards Paid $17000

3866380011 3866380033

Miami Jai Alai Fronton Holdings LLC

Dade County

Website wwwcasinomiamijaialicom Telephone MailingStreet Address 3500 NW 37th Avenue Miami Florida 33142-4923 Fax

Meet Period 11022014 to 04302015

Gaming Results Live Performances (Completed) 153 Paid Attendance 0 Live Performances (Actual) 153 Total Admission Tax $0 Live Operating Days 153 Players Awards Paid $1461314

3056336400 3056347013

Ocala Poker and Jai Alai Second Chance Jai Alai LLC

Marion County

Website wwwocalapokerroomcom Mailing Address Post Office Box 580 Orange Lake Florida 32681-0580 Telephone Street Address 4601 NW Highway 318 Reddick Florida 32686 Fax

Meet Period 02022015 to 03022015 Miscellaneous Revenue to State $22000 (See Section 55009511(4) Florida Statutes for detail) Gaming Results Live Performances (Completed) 41 Paid Attendance 0 Live Performances (Actual) 41 Total Admission Tax $0 Live Operating Days 21 Players Awards Paid $147480

3525912345 3525913402

Orlando Jai Alai RB Jai Alai LLC Seminole County

Website wwworlandoliveeventscom Telephone MailingStreet Address 6405 South Highway 17-92 Fern Park Florida 32730-2057 Fax

Meet Period 04032015 to 05302015

Miscellaneous Revenue to State $15200 (See Section 55009511(4) Florida Statutes for detail) Gaming Results Live Performances (Completed) 43 Paid Attendance 0 Live Performances (Actual) 43 Total Admission Tax $0 Live Operating Days 34 Players Awards Paid $0

4073396221 4078314689

Summer Jai Alai Partnership Dade County

See Miami Jai Alais contact information for detail

Meet Period 08032014 to 10312014 and 05012015 to 06292015 at Miami Jai Alai

Gaming Results Live Performances (Completed) 130 Paid Attendance 0 Live Performances (Actual) 130 Total Admission Tax $0 Live Operating Days 130 Players Awards Paid $1405613

30

THOROUGHBRED PERMITHOLDERS

Florida continues to be a premier thoroughbred racing state with five permitholders operating at three tracks located in Central and South Florida A total of 330 completed performances including charity and scholarship performances were conducted during this past fiscal year a decrease of approximately 21 percent from the previous fiscal year

During Fiscal Year 20142015 handle on live thoroughbred performances increased by approximately four percent Handle from intertrack wagering increased approximately six percent Simulcast handle wagered on broadcasts of performances from outside the state decreased by approximately 46 percent Intertrack simulcast handle decreased by approximately two percent Overall total handle decreased by approximately 11 percent for the Florida thoroughbred industry

Total thoroughbred revenue to the state during Fiscal Year 20142015 decreased by approximately 12 percent from the prior year The thoroughbred industry accounted for approximately 581 percent of Floridarsquos total revenue and 601 percent of total handle from pari-mutuel performances

Permitholders reported paying a total of $86208744 in purses For more detail on purses paid please refer to the following information by permitholder The Florida Thoroughbred Breedersrsquo and Ownersrsquo Association did not dispute the amount of purses paid reported by the permitholders

Total paid attendance increased by eight 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 (Completed) (1) 330 Total Paid Attendance 101165

(1) Performances where eight or more races were held

Total Performances (Actual) 391

Total Racing Days 335 Total Admission Tax $20675

Calder Race Course Inc Churchill Downs Inc

Dade County

Website wwwcaldercasinocom Telephone MailingStreet Address 21001 NW 27th Avenue Miami Gardens Florida 33056-1461 Fax

Meet Period 10082014 to 11302014

Racing Results Live Performances (Completed) 40 Purses Paid $7375507 Live Performances (Actual) 100 Racing Days 44 Paid Attendance 0

Total Admission Tax $0

3056251311 3056252505

Gulfstream Park Racing Association Inc Stronach Group Broward County

Website wwwgulfstreamparkcom Telephone MailingStreet Address 901 South Federal Highway Hallandale Beach Florida 33009-7124 Fax

Meet Period 07012014 and 12062014 to 05222015 and 06302015

Racing Results Live Performances (Completed) 120 Purses Paid $62094688 Live Performances (Actual) 121 Racing Days 121 Paid Attendance 0

Total Admission Tax $0

9544547000 9544576291

Gulfstream Park Thoroughbred After Racing Program Inc Stronach Group Broward County

See Gulfstream Park Racing Association Incs contact information for detail

Meet Period 07042014 to 9072014 and 12102014

Racing Results Live Performances (Completed) 39 Purses Paid $1493679 Live Performances (Actual) 39 Racing Days 39 Paid Attendance 0

Total Admission Tax $0

31

Tampa Bay Downs Inc Hillsborough County

Website wwwtampabaydownscom Mailing Address Post Office Box 2007 Oldsmar Florida 34677-7007 Street Address 11225 Race Track Road Tampa Florida 33626-3122

Meet Period 07012014 11292014 to 05032015 and 06302015

Racing Results Live Performances (Completed) 91 Purses Paid Live Performances (Actual) 91 Racing Days 91 Paid Attendance

Total Admission Tax

Telephone Fax

$15244870

101165 $20675

8138554401 8138543539

Tropical Park LLC Churchill Downs Inc

Dade County See Calders contact information for detail

Meet Period 09112014 to 10042014 and 05232015 to 06282015 at Gulfstream Park

Racing Results Live Performances (Completed) 40 Purses Paid Live Performances (Actual) 40 Racing Days 40 Paid Attendance

Total Admission Tax

$0

0 $0

32

QUARTER HORSE PERMITHOLDERS

There are five permitholders conducting quarter horse racing performances at five tracks located in the State of Florida In Fiscal Year 20142015 a total of 117 completed performances were conducted an increase of approximately 17 percent from the previous fiscal year

During Fiscal Year 20142015 handle wagered on live quarter horse performances decreased by approximately five percent Intertrack handle wagered on broadcasts of performances increased by approximately 68 percent Simulcast handle wagered on broadcasts of performances from outside the state had no changes along with intertrack simulcast handle Overall total handle increased by approximately two percent for the Florida quarter horse industry

Total quarter horse revenue to the state during Fiscal Year 20142015 increased by approximately 16 percent The quarter horse industry accounted for approximately 11 percent of Floridarsquos total revenue and 03 percent of total handle from pari-mutuel performances

Permitholders reported paying a total of $6391000 in purses For more detail on purses paid please refer to the following information by permitholder The Florida Quarter Horse Breedersrsquo and Ownersrsquo Association was able to confirm the amount of purses paid reported by Hialeah Park

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

Total Performances (Completed) (1) 117 Total Paid Attendance 0 (1) Performances where eight or more races were held

Total Performances (Actual) 119

Total Racing Days 66 Total Admission Tax $0

Gretna Racing LLC Gadsden County

Website wwwcreekentertainmentcom Mailing Address Post office Box 70 Grenta Florida 32332 Telephone

Street Address 501 Racetrack Drive Gretna Florida 32332

Meet Period 07052014 to 10052014

Racing Results Live Performances (Completed) 38 Purses Paid $167000 Live Performances (Actual) 38 Racing Days 10 Paid Attendance 0

Total Admission Tax $0

8508756920

Hamilton Downs Horsetrack LLC Hamilton County

Mailing Address 6968 US Highway 129 Jasper Florida 32052-6774 Telephone

Street Address 2220 Northwest County Road 143 Jennings Florida 32053 Fax

Meet Period 06142015 to 06182015

Racing Results Live Performances (Completed) 20 Purses Paid $22000 Live Performances (Actual) 20 Racing Days 5 Paid Attendance 0

Total Admission Tax $0

3866380011

3866380033

Hialeah Park South Florida Racing Association LLC

Dade County

Website wwwhialeahparkcasinocom Telephone Mailing Address Post Office Box 158 Hialeah Florida 33011 Fax Street Address 2200 East 4th Avenue Hialeah Florida 33010

Meet Period 12262014 to 03032015

Racing Results Live Performances (Completed) 39 Purses Paid $5852000 Live Performances (Actual) 40 Racing Days 40 Paid Attendance 0

Total Admission Tax $0

3058858000 3058878006

33

Ocala Breeders Sales Company Inc Marion County

Website wwwobssalescom Telephone Mailing Address Post Office Box 99 Ocala Florida 34478-0099 Fax Street Address 1701 Southwest 60th Avenue Ocala Florida 34474-1800

Meet Period 1272015

Racing Results Live Performances (Completed) 0 Purses Paid $310000 Live Performances (Actual) 1 Racing Days 1 Paid Attendance 0

Total Admission Tax $0

3522372154 3522372357

South Marion Real Estate Holdings LLC Central Florida Gaming LLC

Marion County

Mailing Address Post Office Box 6331 Ocala Florida 34478 Telephone Street Address 6390 SE 177th Place Summerfield Florida 34491 Fax

Meet Period 07012014 to 07102014

Racing Results Live Performances (Completed) 20 Purses Paid $40000 Live Performances (Actual) 20 Racing Days 10 Paid Attendance 0

Total Admission Tax $0

3528177522 None Listed

34

~ ra- HARNESS PERMITHOLDERS

PARI-MUTUEL INDUSTRY

Pompano Park is the only permitholder conducting harness horse racing performances in the State of Florida A total of 126 completed performances including charity and scholarship performances were conducted during this past fiscal year which is the same as the previous year

During Fiscal Year 20142015 handle wagered on live harness performances increased by approximately three percent Intertrack handle wagered on broadcasts of live Florida harness performances increased by approximately 33 percent Simulcast handle wagered on broadcasts of performances from outside the state increased by approximately seven percent while intertrack simulcast handle increased by approximately six percent Overall total handle increased by approximately seven percent for the Florida harness industry

Total revenue to the state during Fiscal Year 20142015 increased by approximately four percent from the prior fiscal year The harness industry accounted for approximately 73 percent of Floridarsquos total revenue and 58 percent of total handle from pari-mutuel performances

Pompano Park reported paying $8614066 in purses For more detail on purses paid please refer to the information below The Florida Standardbred Breedersrsquo and Ownersrsquo Association was able to confirm the amount of purses paid reported by Pompano Park

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

Total Performances (Completed) (1) 126 Total Paid Attendance 0 (1) Performances where eight or more races were held

Total Performances (Actual) 126

Total Racing Days 126 Total Admission Tax $0

Isle Casino and Racing at Pompano Park PPI Inc

Broward County

Website pompano-parkisleofcapricasinoscom Telephone 9549722000 MailingStreet Address 777 Isle of Capri Circle Pompano Beach Florida 33069-3104 Fax 9549700882

Meet Period 10042014 to 06272015

Racing Results Live Performances (Completed) 126 Purses Paid $8614066 Live Performances (Actual) 126 Racing Days 126 Paid Attendance 0

Total Admission Tax $0

SUMMARY

During Fiscal Year 20142015 the total handle wagered for all industries exceeded $779 million a decrease of approximately eight percent from the prior fiscal year Total pari-mutuel completed performances including charity and scholarship performances conducted during Fiscal Year 20142015 increased by approximately one percent from the previous fiscal year

The state realized revenue from performances of approximately $109 million a decrease of roughly eight percent from the prior fiscal year Of the $109 million collected greyhound permitholders accounted for 303 percent thoroughbreds for 581 percent harness for 73 percent jai alai for 32 percent and quarter horse for 11 percent

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

35

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 50 national champions Florida also produced ldquoAffirmedrdquo the eleventh horse to have swept the Triple Crown (1978) OcalaMarion County Florida is home to some of the leading breeding farms in the country The industry boasts 19 classic wins (Kentucky Derby Preakness Stakes and Belmont Stakes) 26 Breedersrsquo Cup Day champions and six horses of the year

The Florida Thoroughbred Breedersrsquo and Ownersrsquo Association (FTBOA) funds the Florida-bred Stakes Program which is implemented at Floridas Thoroughbred racetracks Through a percentage of pari-mutuel handle Florida Thoroughbred permitholders contributed $7685619 to the FTBOA during Fiscal Year 20142015 The FTBOA paid out $4988595 in Breedersrsquo Awards and $1294250 through the Florida-bred Stakes Program The Florida-bred Stakes Program includes ldquoFlorida Sire Stakesrdquo at Gulfstream Park ldquoSunshine Millions Previewrdquo at Gulfstream Park West ldquoFlorida Cup Dayrdquo at Tampa Bay Downs and additional funds for supplements to Florida-bred Preferred Stakes Races during the Gulfstream and Tampa Bay Downsrsquo meets

The Florida Standardbred Breedersrsquo and Ownersrsquo Association a non-profit organization and the only organized representative of Standardbred horsemen in the State of Florida is the designated association for the allocation and distribution of funds for Florida-bred racing Promotional activities include providing breeder and stallion awards for eligible Florida-bred horses during Pompano Parkrsquos 20142015 meet as well as awards for Florida Breedersrsquo Stake races The FSBOA also inaugurated a Breeder Incentive program in 2014 with the goal of offering Standardbred breeders a financial reward for the production of Florida-bred foals This program will continue in future years 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 $1013697

Section 5502625(5)(a) Florida Statutes designates the Florida Quarter Horse Breedersrsquo and Ownersrsquo Association (FQHBOA) as the authorized organization to receive breeders and awards payments from the permitholders and make payments in accordance with Florida Statutes

By agreement Hialeah Park pays 2 percent of the total purse to FQHBOA for breedersrsquo and ownersrsquo awards This is in excess of statutory requirements Other tracks pay a sum equal to the breaks plus one percent of all pari-mutuel pools conducted during their meets for supplementing purses and prizes for the general promotion of owning and breeding quarter horses in Florida as authorized in Florida Statutes

During 20142015 $115000 was paid out to 63 ownersrsquo and breedersrsquo in awards Each fiscal year total awards have increased since itrsquos first awards in 20092010

Note This promotional program information is provided by respective Breeders and Owners Associations

36

UNIVERSITY OF FLORIDA COLLEGE OF VETERINARY MEDICINE RACING LABORATORY

The Florida Racing Laboratory in the College of Medicine at the University of Florida is an International Organization for Standardization ISO 17025 accredited laboratory that employs various procedures to detect and identify prohibited drugs medications stimulants depressants hypnotics local anesthetics and drug-masking agents in the blood urine or other bodily fluids of racing horses and greyhounds

During Fiscal Year 20142015 the Laboratory received and processed 67587 samples and performed 254238 analyses The vigilant monitoring of samples by the Laboratory serves to deter the use of prohibited drugs in racing animals in Florida

Horse UrineBlood Greyhound Urine 1 Investigative Samples Received 16337 51233 17 Samples Analyzed 16280 30340 17 Number of Analyses 76382 177815 41 Positives 163 9 NA

1 Volume Not Sufficient For Testing 21711 (424 of total number of samples received) Note From January 31 2015 through June 14 2015 there were 14509 greyhound samples collected Of this total 5296 were testable samples and 9213 were quantity not sufficient for analysis During this timeframe there were 2398 attempts to collect samples from greyhounds that did not urinate

DRUG POSITIVES FOR FISCAL YEAR 20142015

Types of Positives (ARCI Drug Class) Horse Greyhound Acepromazine metabolite (3) 5 0

Acepromazine metabolite (3) Methocarbamol (4) Phenylbutazone (na) 1 0

Benzoylecgonine (1) 0 3

Boldenone (3) 4 0

Carprofen (4) 0 1

Clenbuterol (3) 51 0

Clenbuterol (3) Flunixin (4) 1 0

Dimethylsuloxide (DMSO) (5) 15 0

Flunixin (4) 5 2

Glycopyrrolate (3) 1 0

Ibuprofen (4) Methocarbamol (4) 1 0

Isoxsuprine (4) 1 0

Methocarbamol (4) 5 0

Naproxen (4) 1 0

Naproxen (4) Phenylbutazone (na) 1 0

Phenylbutazone (NA) 56 0

Procaine (3) 2 2

Testosterone (3) 5 0

Testosterone (3) Boldenone (3) 1 0

Testosterone (3) Nandrolone (3) Dimethylsuloxide (DMSO) (5) 3 0

Theobromine (4) 0 1

Zipaterol (2) 4 0

TOTALS 163 9

Class (1) Stimulant and depressant drugs that have the highest potential to affect performance and that have no generally accepted meidcal use in the racing horse

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 horse but the pharmacology of which

suggests less potential to affect performance than drugs in Class 2 Class (4) This class includes therapeutic medications that would be expected to have less potential to affect performance than those

in Class 3 Class (5) This class includes therapeutic medications for which concentration limits have been established by the racing jurisdictions

as well as certain miscellaneous agents such as dimethylsulfoxide (DMSO) and other medications as determined by the regulatory bodies

37

F

INA

NC

IAL

ST

AT

EM

EN

TS

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

SLOT ACTIVITIES AND INDIAN GAMING COMPACT FISCAL YEAR 20142015

State Revenue From Regular Performances Tax on Attendance $ 32258 Daily License Fees 2317268 Tax on Handle 8543609

State Revenue From Pari-Mutuel Performances (1) $ 10893135

Other State Revenue Occupational Licenses $ 525302 Fingerprint Fees 235539 Escheated Tickets (2) 795228 Racing Scholarship Funds (2) 0 PMW Trust Fund - Drug Fines 87650 Miscellaneous Revenue 32581 General Revenue Fund - Other Fines 20025

Other State Revenue $ 1696325

Total Pari-Mutuel State Revenue $ 12589460

State Revenue From Cardrooms Table Fees $ 693000 Gross Receipts(3) 13589789 Occupational Licenses 184502

Total State Revenue From Cardrooms $ 14467291

State Revenue From Slots CompulsiveAddictive Gambling Fee (4) $ 1750000 Facility License Fee (4) 14000000 Slot Taxes(5) 182584841 Fingerprint Fees 30028 Occupational Licenses 337334 Miscellaneous Revenue 5572 Miscellaneous Fines 11300

Total State Revenue From Slots $ 198719075

Total State Revenue Generated From Pari-Mutuel Cardroom and Slots $ 225775826

State Revenue From Indian Gaming Compact Indian Gaming Compact (6) $ 255610619 Indian Gaming Compact Reimbursements 253772

Total State Revenue From Indian Gaming Compact $ 255864391

TOTAL STATE REVENUE GENERATED $ 481640217

(1) Daily license fees and taxes reported above reported above are amounts collected and not reflect amounts due

(2) Escheated tickets and Racing Scholarship Funds are distributed to the Department of Education

(3) One-half of cardroom gross receipts is deposited into the General Revenue Fund

(4) Both amounts include payments from Calder Casio and Race Course Gulfstream Park Racing and Casino Mardi Gras Racetrack and Gaming Center Isle Casino and Racing at Pompano Park Flagler Dog Track and Magic City Casino Miami Jai Alai and South Florida Racing Association (Hialeah Park)

(5) Slot taxes are distributed to the Department of Education

(6) Indian Gaming Compact payments are deposited into the General Revenue Fund

38

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

BALANCE SHEET SPECIAL REVENUE FUND

FOR FISCAL YEAR ENDED JUNE 30 2015

2015 2014

ASSETS

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

$ 753311 3254344

368284 15699389

(36217) 5066

286564

$ 6567906731219

34812815266142

(32884)11371

175988

TOTAL ASSETS $ 20330741 $ 23156753

LIABILITIES amp FUND EQUITY Liabilities Accounts payable $ 98554 $ 131567 Accrued salaries 282993 245289 Due to other funds 15432 4325 Due to other state agencies 14092160 13612023 Due to general revenue 685418 665939 Compensated absences - 9313

Total Liabilities 15174556 14668455

Fund Equity Unreserved 5156185 8488298

Total Fund Equity 5156185 8488298

TOTAL LIABILITIES amp FUND EQUITY $ 20330741 $ 23156753

The financial statements and notes are for informational purposes only

39

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 2015

FINAL 2015 2014

BUDGET ACTUAL VARIANCE ACTUAL

REVENUES

Fees Charges Commissions and Sales

Licenses and Permits

Taxes

Fines Forfeits Judgments and Settlements

Interest and Dividends Net

Refunds

Miscellaneous Receipts

$ 19552155

552304

197324441

212335

29537

250000

211412

$ 19301397

712058

198093473

95112

122153

254983

31106

$ (250758) $

159754

769032

(117223)

92616

4983

(180306)

19569151

502696

190162520

116787

84893

270769

213872

Total Revenues 218132184 218610282 478098 210920688

EXPENDITURES CURRENT OPERATING

Salaries

Other Personal Services

Other Operating Expenditures

Operation of Motor Vehicles

Risk Management

State Attorney-Slots

PMW Lab Services

PMW Compliance System

TrDMSHR SVCSSTW Contract

Cardroom Tax Distribution

Other Contracted Services

Compulsive Gambling Prevention

Racing Animal Med Research

OPERATING CAPITAL OUTLAY

Acquisition of Motor Vehicles

Assessment for Fingerprinting

Service Charge to General Revenue

Refunds

Transfer to FDLE Slots Investigation

Transfers to Other Funds

Transfers to General Revenue

7104979 1677615 976075 81743

169792 222971

2266000 296476 58635

1800000 141731 930000 100000

23895 24802

460400 3150000 164650

‐188594212

27000000

6494226 1465527 842849 61944

169792 222971

2266000

246396 58635

1701933 29530

930000 93633 12523 20385

374197 2859023

13173 -

184079657

20000000

610753

212087

133226

19799

-

-

-

50080

-

98067

112201

0

6367

11372

4417

86203

290977

151477

-

4514555

7000000

6429448

1237420

736549

78141

105689

208651

2266000

246415

57114

1658542

31082

600000

100000

32240

54798

320769

2937007

132397

-

175530395

18500000

Total Expenditures 235243976 221942395 13301581 211262657

Excess (Deficiency) of Revenues Over (Under) Expenditures

FUND BALANCE JULY 1 2014

(17111792)

8488298

(3332113)

8488298

(12823484)

-

(341969)

8830267

FUND BALANCE JUNE 30 2015 $ (8623494) $ 5156185 $ (12823484) $ 8488298 (1) (1)

(1) Does not include budget of $37000000 for category 190000 Investments Actual expenditures for category 190000 were closed into the investment account

The financial statements and notes are for informational purposes only

40

CA

RD

RO

OM

PA

RI-

MU

TU

EL

AN

DS

LO

T S

TA

TU

TE

MA

TR

IX

STATUTE TOPIC GREYHOUND JAI ALAI THOROUGHBRED HARNESS QUARTER HORSE

FEES $80 per race $40 per game $100 per race $100 per race $100 per race

Daily License Fees On Live

On-track Handle

5500951(1)(a) FS 5500951(1)(a) FS 5500951(1)(a) FS 5500951(1)(a) FS 5500951(1)(a) FS

$80 per race but not to exceed $40 per game but not to exceed $100 per race but not to exceed $100 race but not to exceed $500 $100 per race but not to exceed Daily License $500 per day $500 per day $500 per day per day $500 per day

Fees On Simulcast Handle

5500951(1)(a) FS 5500951(1)(a) FS 5500951(1)(a) FS 5500951(1)(a) FS 5500951(1)(a) FS

OUTS (ESCHEATS)

Live On-track Handle

Paid to the state of Florida 5501645(2) FS

Paid to the state of Florida 5501645(2) FS

Retained by permitholder 5502633(3) FS

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)

FS FS

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

TAXES

Tax On Admissions

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

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

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

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

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

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

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

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

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

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

Tax On Live On-track Handle

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

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

05 of handle 55009515(2)(a) FS

05 of handle 55009512(2)(a) FS

1 of handle 5500951(3)(a) FS

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) FS

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

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) FS

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) FS

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) FS

This matrix represents a summary of 2014 Statutes Please refer to the cite noted by statutory topic for specific language governing pari-mutuel wagering

41

STATUTE TOPIC GREYHOUND JAI ALAI THOROUGHBRED HARNESS QUARTER HORSE

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

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 FS

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 FS

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

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

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 FS

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) FS

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

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

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

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 FS

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

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

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

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 FS

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

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

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 FS

Year then tax on handle is 23 5500951(3)(c)2 FS

CHARITY PERFORMANCES

Maximum of five days Maximum of five days Maximum of five days Maximum of five days Maximum of five days 5500351(1) FS 5500351(1) FS 5500351(1) FS 5500351(1) FS 5500351(1) FS

Permitholders are allowed to Permitholders are allowed to One additional scholarship day to conduct one additional day to be conduct two additional tracks located in Hillsborough designated as ldquoGreyhound Adopt- performances known as ldquoRetired County for the benefit of Pasco-A-Pet Day Proceeds are paid to Jai Alai Playersrsquo Charity Dayrdquo for a Hernando Community College bona fide organizations that fund to benefit retired jai alai 5500351(6)(a) and promote the adoption of players 5500351(8) FS 5500351(6)(b) FS greyhounds 5501648(2) FS

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 FS

This matrix represents a summary of 2014 Statutes Please refer to the cite noted by statutory topic for specific language governing pari-mutuel wagering

42

STATUTE TOPIC GREYHOUND JAI ALAI THOROUGHBRED HARNESS QUARTER HORSE

TAX CREDITS amp EXEMPTIONS

(excluding charity performances

unless otherwise noted)

Tax exemption of $360000 per state fiscal year or $500000 for three permitholders that held a full live schedule in 1995 and closest to another state authorizing greyhound racing 55009514(1) FS

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) FS

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 is paid directly to the Jockeys Guild by the permitholders 55009515(6) FS

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

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

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 FS

$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 FS

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

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) FS

This matrix represents a summary of 2014 Statutes Please refer to the cite noted by statutory topic for specific language governing pari-mutuel wagering

43

STATUTE TOPIC STATUTE REFERENCE SUMMARY

FEES

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

TAXES

Tax On Cardroom Gross Receipts

849086(13)(a) FS

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts Pursuant to Section 849086(13)(c) FS one-half credited to Pari-Mutuel Wagering Trust Fund and one-half being credited to the General Revenue Fund

Tax On Admissions 849086(13)(b) FS

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

FINES

Administrative Fine 849086(14)(c) FS An administrative fine up to $1000 for each violation may be imposed on any person who has violated or failed to comply with the provisions of Section 849086 FS

ANNUAL DISBURSEMENT TO COUNTIES AND MUNICIPALITIES

Annual Disbursement To Counties and Municipalities

849086(13)(h) FS One-quarter of moneys deposited into the Pari-Mutuel Wagering Trust Fund shall by October 1 of each year be distributed to the local counties or municipalities where the approved cardrooms are located

This matrix represents a summary of 2014 Statutes Please refer to the cite noted by statutory topic for specific language governing operation of cardooms

44

STATUTE TOPIC STATUTE REFERENCE SUMMARY

FEES

Slot License Fee 551106(1)(a) FS Annual fee for each slot machine facility is $2 million paid with the initial license application and annual 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 551106(3) FS

The tax rate on slot machine revenues is 35 Payment for the tax on slot machine revenues shall be remitted by 3 pm on the 5th day of each calendar month for taxes imposed and collected for the preceding calendar month If the 5th day of the calendar month falls on a weekend payments shall be remitted by 3 pm the first Monday following the weekend

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 for 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 Penalties

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 2014 Statutes Please refer to the cite noted by statutory topic for specific language governing slot operations

45

  • Table of Contents 2014-2015
  • Overview 2014-15
  • Division overview 1415
  • Events Shaping 2014-15
  • Fiscal Years Comparative Data 2014-15
  • PMW Graphs 2014-2015
  • PMW Handle Statistics 2014 2015
  • Guest Handle by Host 2014-2015
  • 20142015 Charity-scholarship
  • Cardroom Statistics 2014-2015
  • Cardroom Revenue 2014 2015
  • Slot Comparative Data 2014-2015
  • Daily revenue per machine 14-15
  • 2014-15 permitholder map for report
  • Permitholder Contact Operating In 84rd annual rpt
  • Promotional Programs for FL Horses 20142015
  • Drug Positives for 2014-15
  • Summary of State Revenue 2014-2015 (Final
  • PMW 06 30 15 Final Report
  • PMW Statute Matrix 2014-2015
  • Cardroom Statute Matrix 2014-2015
  • Slot Statute Matrix 20142015
  • Annual Report Cover 2416pdf
    • Florida Department of Business and Professional Regulation
Page 4: Division of Pari-Mutuel Wagering Annual Report …...2016/03/07  · This annual report encompasses the fiscal year which began July 1, 2014, and ended June 30, 2015. This is the 84th

OVERVIEW

This annual report encompasses the fiscal year which began July 1 2014 and ended June 30 2015 This is the 84th 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 pari-mutuel wagering is authorized for horse racing harness horse racing quarter 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 are conducted As of June 30 2015 there were 30 pari-mutuel facilities located throughout the state with one of the facilities holding both limited intertrack wagering and pari-mutuel wagering 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 permits or events that affected 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 a map showing location of each associationpermit that operated during the 20142015 Fiscal Year contact and operating information by associationpermit promotional programs for Florida-bred horses and impermissible substance positives statistical data

4 Financial Section - Official financial statements of the Division of Pari-Mutuel Wagering 5 Statute Matrix - A table that summarizes 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

Pursuant to Section 550002(13) Florida Statutes handle is defined as the aggregate contributions to pari-mutuel pools For purposes of this report the four types of handle detailed in this report are as follows

Live Ontrack Handle from live racesgames at the trackfronton Simulcast Handle from racesgames originating from out-of-state and broadcast to a

Florida trackfronton Intertrack Handle from where a Florida trackfronton (acting as host) broadcast live

racesgames to other Florida tracksfrontons Intertrack Simulcast Handle from rebroadcasting of simulcast signals received by a Florida

trackfronton to other Florida tracksfrontons

All intertrack and intertrack simulcast handle is detailed by the host permitholder in this report These schedules reflect combined wagering statistics for all guest facilities that received broadcasts and conducted wagering and 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 handle by guest include data on wagers from intertrack handle and intertrack simulcast handle Any paid attendance admission tax purses paid or playersrsquo awards paid are detailed in the data by associationpermit section of the report

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 Section 849086 Florida Statutes as well as collecting and safeguarding associated revenues due to the state Authorized pari-mutuel events include harness racing quarter horse racing thoroughbred racing greyhound racing and jai alai Pari-Mutuel Wagering was originally authorized by the Legislature in 1931 Since that time the division has evolved from a racing commission into a professional regulatory organization overseeing a complex and dynamic industry located throughout the state Additionally the Division of Pari-Mutuel Wagering was designated by the Florida Legislature as the State Compliance Agency with the authority to carry out the statersquos oversight responsibilities in accordance with the provisions outlined in the Compact between the State of Florida and the Seminole Tribe of Florida

OFFICE OF THE DIRECTOR

The Office of the Director provides leadership oversight and administration of the six 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 regulatory oversight of the industry

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

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 wagers 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 three years thereafter and every slot machine occupational licensee is fingerprinted upon initial licensure and every three years thereafter Each set of fingerprints is submitted electronically to the Florida Department of Law Enforcement and the Federal Bureau of Investigation for processing During Fiscal Year 20142015 Operationsrsquo Licensing Section processed 23940 occupational license applications for businesses and individuals of which 3008 were related to cardroom operations 16786 were related to racing operations and 4146 were related to slot machine operations Additionally the Office of Operations processes applications for the issuance of all pari-mutuel permitholder Annual Operating Dates Licenses Cardroom Operator Licenses and Slot Machine Licenses to authorized facilities

The Office of Operations is also responsible for ensuring that the day-to-day operation of races and games is conducted in accordance with Floridas pari-mutuel statutes and rules The State Stewards monitor each horserace and conduct inquiries and hearings for alleged violations of the statersquos pari-mutuel statutes and rules The Stewards and Hearing Officers issued 75 rulings and 224 consent orders assessed fines totaling $92400 and imposed 12 license suspensions for violations during Fiscal Year 20142015

Operationsrsquo staff collects urine and blood samples from racing animals which are sent to the University of Florida College of Medicine Racing Laboratory for analysis The Racing Laboratory performs its services under an annual contract with the division State veterinarians and veterinary assistants collected 67570 samples that included 51233 greyhound urine samples and 16337 horse urine and blood samples Additionally division investigators submitted 17 investigative samples during Fiscal Year 20142015 There were 172 positive findings of impermissible substances in the samples collected

3

OFFICE OF AUDITING

The Office of Auditing 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 oversight of the commingling of wagering pools transmission of pari-mutuel information proper payments to winning pari-mutuel patrons approval of totalisator security plans and software upgrades Additionally the auditing staff maintains primary oversight for cardroom operations which includes auditing internal control procedures auditing jackpot accounts monitoring daily operations coordinating inspections and auditing for compliance The auditing team is responsible for communicating with the licensed totalisator companies and for the input of pari-mutuel handle and wagering information into the divisionrsquos Central Monitoring System (CMS)

During Fiscal Year 20142015 the auditing team conducted 19 greyhound purse audits 19 greyhound adoption proceeds audits 30 mutuels audits 31 escheat audits 24 cardroom audits 24 surveillance tape audits 22 jackpot audits eight slot audits eight playersrsquo club audits three breedersrsquo awards audits and 35 totalisator system malfunction reports Auditingrsquos cardroom coordinators processed 226 internal control revisions

OFFICE OF INVESTIGATIONS

The Office of Investigations examines statutory and rule violations that occur at pari-mutuel facilities cardrooms and slot machine gaming locations Investigative staff is responsible for investigating Class I drug positives analyzed and identified by the University of Florida College of Medicine Racing Laboratory and deaths of racing animals that occur at pari-mutuel facilities The investigations vary from patron complaints and complaints of animal cruelty to the use of performance altering medications andor illegal substances during races A case may result in issuance of a warning letter consent order administrative fine license suspension license revocation hearing before a designated hearing officer or referral to either regulatory or law enforcement agencies for criminal prosecution During Fiscal Year 20142015 there were 545 investigations conducted

The investigation staff also conducts background examinations of potential permitholders which involves an in-depth review of the applicantrsquos financial records in order to ensure compliance with Sections 550054 5501815 and 849086 Florida Statutes Additionally investigators perform background reviews of Pari-Mutuel Wagering Occupational License requests from applicants with criminal records requesting a waiver from the Division Director in accordance with Section 550105 Florida Statutes

The investigation staff also conducted 5262 in-depth inspections of pari-mutuel and slot machine facilities including cardrooms greyhound kennels and horse stables 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 four pari-mutuel facilities in Broward County and each of the four pari-mutuel facilities in Miami-Dade 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 laboratory 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 20142015 the Slot Operationsrsquo staff completed 5834 inspections Of those 127 items were found to be non-compliant of which nine were turned over to Investigations and to the Departmentrsquos Office of the General Counsel for formal proceedings Slot machine facilities were notified of 127 observations so that appropriate internal action including employee disciplinary action advanced training andor re-training of facility personnel could occur There were 17 individual and facility Consent Orders issued at the regional level totaling $10150 in fines or final warning notices

There were 905 shipments of authorized slot machines and components which required the verification of 1846 slot machines and 12564 parts The Slot Operationsrsquo staff authorized and monitored 11403 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 the Florida Administrative Code as it relates to cardroom pari-mutuel and slot gaming activities The staff develops revenue projections for the Revenue Estimating Conferences maintains cash flow statements for timely transfer to the Statersquos General Revenue Fund and to the Education Enhancement Trust Fund provides oversight of the divisionrsquos budget develops the annual report and determines fiscal impacts on proposed legislation impacting the industry

During Fiscal Year 20142015 $225775826 in state revenues pertaining to cardroom pari-mutuel and slot machine gaming were collected The Revenue and Financial Analysis staff also reconciled 706 permitholder monthly remittance reports conducted 15 charity day audits and 34 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 the industry

STATE COMPLIANCE AGENCY

The Gaming Compact between the Seminole Tribe of Florida and the State of Florida 75 FR 38833 was executed by the Governor on April 7 2010 and ratified by the United States Department of the Interior on July 7 2010 Pursuant to sect 285710 Florida Statutes the Division of Pari-Mutuel Wagering was designated by the Florida Legislature as the State Compliance Agency with the authority to carry out the Statersquos oversight responsibilities in accordance with the provisions outlined in the Compact The Seminole Tribe of Florida operates seven casinos located in Broward Hillsborough Collier Glades and Hendry counties

During Fiscal Year 20142015 the State Compliance Agency completed 76 inspections of tribal gaming facilities spanning over 736 man hours Additionally $255610619 in revenue sharing with the Tribe was collected Of this $7119369 was distributed to local governments including both counties and municipalities as required by sect 285710 Florida Statutes

A similar Compact does not exist with the Miccosukee Tribe and therefore they continue to operate exclusively under Federal jurisdiction For additional information on the Miccosukeersquos gaming operations contact the National Indian Gaming Commission wwwnigcgov or the United States Department of Interior 1441 L Street NW Suite 9100 Washington DC 20005-3584 Telephone 2026327003

5

Events Shaping the 20142015 RacingGaming Season in Florida

During the 2015 Legislative Session revisions were made to Section 5502415 Florida Statutes Changes include the addition of the Association of Racing Commissioners International (ARCI) Controlled Therapeutic Medications Schedule (CTMS) Version 21 (4172014) the elimination of the use of prednisolone sodium succinate on race day the elimination of the requirement for thin-layer chromatography (TLC) screening by the divisionrsquos primary laboratory the inclusion of the Department of Agriculture and Consumer Services participation in rulemaking and study review for recommending threshold levels and conditions for the use of furosemide (Salix)

September 2014 the division issued a Consent Order for case numbers 2014011900 and 2014012798 In resolution of this matter Jefferson County Kennel Club retains their pari-mutuel wagering permit in accordance with Section 550 Florida Statutes but agrees to suspension (9232014 through 6302017) of that permit for the purpose of applying for performance dates and a cardroom license until the 20172018 license year

Dania Entertainment Center closed December 2014 for major renovations

Calder Race Course Inc closedvoluntarily relinquished their cardroom license on June 27 2014 and entered into a lease agreement with Gulfstream Park to run their live meet during 20142015

Tropical Park LLC entered into a lease agreement with Gulfstream Park and ran their live meet at that location

6

S

TA

TIS

TIC

AL

SE

CT

ION

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 $748 billion in pari-mutuel handle wagered resulted in $437 billion in state revenue This fiscal year the pari-mutuel industry operated 3441 racing days which resulted in state revenue of $12589460 total paid attendance of 377660 and total pari-mutuel handle of $779336136

Over the last 10 years pari-mutuel wagering has experienced a 486 percent decline in handle and total state revenue has decreased 642 percent along with a 311 percent decrease in the number of racing days Shown below is a summary of pari-mutuel handle and state revenue for Fiscal Years 20052006 through 20142015

PARI-MUTUEL HANDLE AND STATE REVENUE SUMMARY

Fiscal Year Number of

Racing Days Total Paid

Attendance

Total Pari-Mutuel

Handle Total State Revenue (1)

State Revenue as a Percent

of Handle

20052006 4993 2066192 $1514758761 $35178969 232

20062007 5592 2351126 $1480427370 $30214151 204

20072008 4857 1419748 $1343912504 $25657727 191

20082009 4364 722699 $1108401006 $19814027 179

20092010 4167 614889 $ 958537395 $16706611 174

20102011 3633 507804 $ 883381429 $13640020 154

20112012 3602 469497 $ 876146485 $13802723 158

20122013 3628 430707 $ 872272660 $13200709 151

20132014 3582 383864 $ 850136735 $13785681 162

20142015 3441 377660 $ 779336136 $12589460 162

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

7

I I

I I

I I

- I I - I I

I I I I

- I I

- I I

bull a bull a

r- I

r- 1

-- I

-- I

r- I I

I

I

I

bull a bull a

HISTORICAL PARI-MUTUEL WAGERING ACTIVITY

00 02 04 06 08 10 12 14 16 18

2006

2007

2008

2009

2010

2011

2012

2013

2014

2015

Handle ($ in billions)

Fis

cal Y

ear

Pari-Mutuel Handle by IndustryFiscal Years 20052006-20142015

Total Handle Horse Total Handle Greyhound Total Handle Jai Alai Total Handle

0 5 10 15 20 25 30 35 40 45 50 55 60 65 70

2006

2007

2008

2009

2010

2011

2012

2013

2014

2015

State Revenue ($ in millions)

Fis

cal Y

ear

State Tax Revenue by IndustryFiscal Years 20052006-20142015

Total State Revenue Horse State Revenue Greyhound State Revenue Jai Alai State Revenue

8

-=r - I

I

--- I

--- I

--- I

-- I

I ~ -I

I

bull D bull D D

I

I

I

D bull D

HISTORICAL PARI-MUTUEL WAGERING ACTIVITY

00 02 04 06 08 10 12 14 16 18

2006

2007

2008

2009

2010

2011

2012

2013

2014

2015

Handle ($ in billions)

Fis

cal

Yea

r

Total Pari-Mutuel Handle ALL PERMITHOLDERS

Fiscal Years 20052006-20142015

Total Handle LiveOntrack Intertrack Intertrack Simulcast Simulcast

00 05 10 15 20 25 30 35

2006

2007

2008

2009

2010

2011

2012

2013

2014

2015

Effective Tax Rate

Fis

cal Y

ear

Total Tax and Daily License Fees as a Percentage of Handle ALL INDUSTRIES

Fiscal Years 20052006-20142015

Horse Greyhound Jai Alai

9

Cl Cl

I I I I I

I I I I I

I I I I I

I I I I I

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

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

I I I I

I I I I I

Cl

HISTORICAL PARI-MUTUEL WAGERING ACTIVITY

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

2006

2007

2008

2009

2010

2011

2012

2013

2014

2015

Performances

Fis

cal

Yea

r

Number of Pari-Mutuel Performances Fiscal Years 20052006-20142015

Total Performances Horse Performances Greyhound Performances Jai Alai Performances

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

2006

2007

2008

2009

2010

2011

2012

2013

2014

2015

Purses Paid ($ in millions)

Fis

cal Y

ear

Purses Paid Fiscal Years 20052006-20142015

Total Purses Paid Horse Purses Paid Greyhound Purses Paid

10

COMPONENTS OF PARI-MUTUEL HANDLE FROM PERFORMANCES

Fiscal Year 20142015

Greyhound Racing Permitholders

Daytona Beach Kennel Club Inc $41860 $27918 $34689 $2476233 $6810996 $9391696

Derby Lane (St Petersburg Kennel Club Inc) 120000 466058 131202 4802255 17654017 23173532

Ebro Greyhound Park 19127 13555 1638 479170 1091489 1604979

Flagler Dog Track 116160 462594 65415 3796114 15426402 19866685

HampT Gaming Inc dba Mardi Gras Racetrack 39786 214765 37140 2356433 9155873 11803997

Jacksonville Kennel Club Inc 16800 9975 91786 2552628 8582510 11253699

License Acquistions LLCdba Palm Beach Greyhound Racing 36000 80036 68758 3062175 10464529 13711498

Mardi Gras Racetrack and Gaming Center 16020 22329 43629 1784986 6407023 8273987

Melbourne Greyhound Park LLC 18455 2708 0 48113 156951 226227

Naples-Ft Myers Greyhound Track 104320 226005 47039 3648257 13420355 17445976

Orange Park Kennel Club Inc 14400 0 89388 3310699 10962529 14377016

Palm Beach Kennel Club 154240 625301 105299 8828679 35547082 45260601

Penn Sanford LLC dba Sanford-Orlando Kennel Club 14560 13158 15123 1718967 6231279 7993087

Pensacola Greyhound Racing LLP 23281 9728 0 231509 785922 1050440

SOKC LLC dba Sanford-Orlando Kennel Club 38800 74952 17047 2241280 8354860 10726939

Sarasota Kennel Club Inc 16880 14029 33965 1789458 5713340 7567672

St Johns Greyhound Park 25200 42385 83833 3943291 13143155 17237864

Tampa Greyhound Track 45600 131680 99659 4575828 15458103 20310870

West Volusia Racing Inc 17240 0 27720 2006288 5479953 7531201 Total Greyhound Permitholders $878729 $2437176 $993330 $53652363 $190846368 $248807966

Jai Alai Permitholders

Dania Jai Alai $57600 $0 $783 $715530 $2341642 $3115555

Dania Summer Jai Alai 41040 0 767 660115 2122697 2824619

Ft Pierce Jai Alai 13120 0 0 18781 92385 124286

Hamilton Jai Alai and Poker (A) 72960 0 0 (72956) 14 18

Miami Jai Alai 73440 0 6427 1220032 3713589 5013488

Ocala Poker and Jai Alai 13120 0 0 (13111) 35 44

Orlando Jai Alai 13760 0 0 (13095) 43 708

Summer Jai Alai 62400 0 7152 987624 3020351 4077527 Total Jai Alai Permitholders $347440 $0 $15129 $3502920 $11290756 $15156245

Thoroughbred Racing Permitholders

Calder Race Course Inc(B) $47000 $125812 $115709 $4084337 $16309003 $20681861

Gulfstream Park Thoroughbred After Racing Program Inc 42600 130616 130398 4289825 17464900 22058339

Gulfstream Park Racing Association Inc (B) 297200 4072917 196831 60234881 245531985 310333814

Tampa Bay Downs Inc 265600 1203805 72514 18999172 77534717 98075808

Tropical Park LLC (B) 40200 123415 74103 3299868 13424384 16961970 Total Thoroughbred Permitholders $692600 $5656565 $589555 $90908083 $370264989 $468111792

Harness Racing Permitholders

Isle Casino and Racing at Pompano Park $302000 $502631 $11865 $9273018 $35385884 $45475398

Quarter Horse Racing Permitholders

Gretna Racing LLC $30400 $508 $0 ($23043) $42951 $50816

Hamilton Downs Horsetrack LLC 16000 0 0 ($15999) 5 6

Ocala Breeders Sales Company Inc 200 139 0 $4088 16785 21212

South Florida Racing Association LLC (Hialeah Park) 33900 19316 0 $296156 1362091 1711463

South Marion Real Estate Holdings LLC 16000 12 0 ($15813) 1039 1238

Total Quarter Horse Permitholders $96500 $19975 $0 $245389 $1422871 $1784735

$2317269 $8616347 $1609879 $157581773 $609210868 $779336136TOTAL FOR ALL PERMITHOLDERS

Daily License Fee Tax on Handle Total Paid To

Charities Permitholder Revenues From

Pari-Mutuel Handle Public Pool Total Handle

Daily license fees and taxes were not collected Permitholder relinquished jai alai permit (A)

(B) Daily license fees and taxes reported above are amounts due from performances held and do not equal amounts collectedpaid

11

TOTAL STATE REVENUE FROM PERFORMANCES

Fiscal Year 20142015

Greyhound Racing Permitholders

Daytona Beach Kennel Club Inc

Derby Lane (St Petersburg Kennel Club Inc)

Ebro Greyhound Park

Flagler Dog Track

HampT Gaming Inc dba Mardi Gras Racetrack

Jacksonville Kennel Club Inc

License Acquistions LLCdba Palm Beach Greyhound Racing

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 Racing LLP

SOKC LLC dba Sanford-Orlando Kennel Club

Sarasota Kennel Club Inc

St Johns Greyhound Park

Tampa Greyhound Track

West Volusia Racing Inc

otal Greyhound Permitholders T

ai Alai Permitholders J

Dania Jai Alai

Dania Summer Jai Alai

Ft Pierce Jai Alai

Hamilton Jai Alai and Poker (B)

Miami Jai Alai

Ocala Poker and Jai Alai

Orlando Jai Alai

Summer Jai Alai

Total Jai Alai Permitholders

Thoroughbred Racing Permitholders

Calder Race Course Inc(C)

Gulfstream Park Thoroughbred After Racing Program Inc

Gulfstream Park Racing Association Inc(C)

Tampa Bay Downs Inc

Tropical Park LLC(C)

Total Thoroughbred Permitholders

arness Racing Permitholders H

Isle Casino and Racing at Pompano Park

Quarter Horse Racing Permitholders

Gretna Racing LLC

Hamilton Downs Horsetrack LLC

Ocala Breeders Sales Company Inc South Florida Racing Association LLC (Hialeah Park) South Marion Real Estate Holdings LLC otal Quarter Horse Permitholders T

TOTAL FOR ALL PERMITHOLDERS

LIVE SIMULCAST ITW ITW SIM CHARITY

PERFORMANCES

Tax on Handle Daily License

Fee Total Live Taxes and

Fees Collected Tax on Handle Daily

License Fee

Total Simulcast Taxes and Fees

Collected Tax on Handle

Tax on Handle Daily License Fee

TOTAL TAXES AND FEES

COLLECTED (A)

$11979 $18480 $30459 $3808 $6500 $10308 $12131 $0 $16880 $69778

216139 105600 321739 0 0 0 249919 0 14400 586058

13555 17207 30762 0 0 0 0 0 1920 32682

29327 55600 84927 38555 47000 85555 73144 321568 13560 578754

7606 9280 16886 56031 20806 76837 10378 140750 9700 254551

4285 2400 6685 0 0 0 5690 0 14400 26775

30663 21600 52263 0 0 0 49373 0 14400 116036

4838 4320 9158 3951 2000 5951 5048 8492 9700 38349

2708 18455 21163 0 0 0 0 0 0 21163

145073 94400 239473 0 0 0 80932 0 9920 330325

0 0 0 0 0 0 0 0 14400 14400

261698 139840 401538 0 0 0 363603 0 14400 779541

7895 7200 15095 0 0 0 5263 0 7360 27718

9728 23281 33009 0 0 0 0 0 0 33009

42941 31600 74541 0 0 0 32011 0 7200 113752

11049 8560 19609 0 0 0 2980 0 8320 30909

17897 10800 28697 0 0 0 24488 0 14400 67585

65803 31200 97003 0 0 0 65877 0 14400 177280

0 0 0 0 0 0 0 0 17240 17240

$883184 $599823 $1483007 $102345 $76306 $178651 $980837 $470810 $202600 $3315905

$0 $56960 $56960 $0 $0 $0 $0 $0 $640 $57600

0 40400 40400 0 0 0 0 0 640 41040

0 12800 12800 0 0 0 0 0 320 13120

0 72960 72960 0 0 0 0 0 0 72960

0 70560 70560 0 0 0 0 0 2880 73440

0 13120 13120 0 0 0 0 0 0 13120

0 12160 12160 0 0 0 0 0 1600 13760

0 60000 60000 0 0 0 0 0 2400 62400

$0 $338960 $338960 $0 $0 $0 $0 $0 $8480 $347440

$18897 $40000 $58897 $3 $1000 $1003 $106855 $57 $6000 $172812

35478 34600 70078 0 0 0 95138 0 8000 173216

227247 115200 342447 317057 173500 490557 596688 2931925 8500 4370117

72707 83500 156207 23159 174000 197159 330124 777815 8100 1469405

28567 32800 61367 0 0 0 94848 0 7400 163615

$382896 $306100 $688996 $340219 $348500 $688719 $1223653 $3709797 $38000 $6349165

$16888 $115600 $132488 $60933 $179000 $239933 $49710 $375100 $7400 $804631

$508 $30400 $30908 $0 $0 $0 $0 $0 $0 $30908

0 16000 16000 0 0 0 0 0 0 16000

139 200 339 0 0 0 0 0 0 339 14076 33900 47976 0 0 0 5240 0 0 53216

12 16000 16012 0 0 0 0 0 0 16012 $14735 $96500 $111235 $0 $0 $0 $5240 $0 $0 $116475

$1297703 $1456983 $2754686 $503497 $603806 $1107303 $2259440 $4555707 $256480 $10933616

(A) The amounts shown are taxes and fees collected after the application of any applicable tax credits and do not include admissions tax

(B) Daily license fees and taxes were not collected Permitholder relinquished jai alai permit

(C) Daily license fees and taxes reported above are amounts due from performances held and do not equal amounts collectedpaid

12

--ON-TRACK INTERTRACK TOTAL REGULAR ON-TRACK INTERTRACK TOTAL CHARITY

Live Simulcast ITW ITWS

HANDLE

Live Simulcast ITW ITWS

SCHOLARSHIP HANDLE

TOTAL HANDLE

$3523371 $868918 $4427490 $0 $8819779 $297699 $42626 $231592 $0 $571917 $9391696

9533807 0 11638810 0 21172617 1059192 0 941723 0 2000915 23173532

1583425 0 0 0 1583425 21554 0 0 0 21554 1604979

1403931 1356247 3970170 11921720 18652068 133346 74775 325616 680880 1214617 19866685

1314178 2268887 1825420 5740184 11148669 125328 116342 144473 269185 655328 11803997

3301767 0 6314736 0 9616503 606191 0 1031005 0 1637196 11253699

3670413 0 8609171 0 12279584 444347 0 987567 0 1431914 13711498

1191095 1367504 1692222 3217762 7468583 152555 157931 158399 336519 805404 8273987

226227 0 0 0 226227 0 0 0 0 0 226227

9175441 0 7474514 0 16649955 489142 0 306879 0 796021 17445976

4494472 0 8341268 0 12835740 658105 0 883171 0 1541276 14377016

14584456 809 28703171 0 43288436 807857 0 1164308 0 1972165 45260601

3700210 0 4006735 7706945 121092 0 165050 0 286142 7993087

1050440 0 0 0 1050440 0 0 0 0 0 1050440

5373679 0 5043177 10416856 138849 0 171234 0 310083 10726939

4807906 0 2255502 7063408 397063 0 107201 0 504264 7567672

5569600 0 10211580 0 15781180 603425 0 853259 0 1456684 17237864

7914731 0 10838847 18753578 705749 0 851543 0 1557292 20310870

2510139 1001830 3551843 0 7063812 208727 67637 191025 0 467389 7531201

$84929288 $6864195 $118904656 $20879666 $231577805 $6970221 $459311 $8514045 $1286584 $17230161 $248807966

$571897 $0 $2508977 $0 $3080874 $6959 $0 $27722 $0 $34681 $3115555

587303 0 2205463 0 2792766 4325 0 27528 0 31853 2824619

122082 0 0 0 122082 2204 0 0 0 2204 124286

18 0 0 0 18 0 0 0 0 0 18

2123034 0 2650181 0 4773215 132045 0 108228 0 240273 5013488

44 0 0 0 44 0 0 0 0 0 44

530 0 0 0 530 178 0 0 0 178 708

1634190 0 2213369 0 3847559 108949 0 121019 0 229968 4077527

$5039098 $0 $9577990 $0 $14617088 $254660 $0 $284497 $0 $539157 $15156245

$3779406 $643 $7653369 $3388 $11436806 $542358 $586922 $1230769 $6885006 $9245055 $20681861

7095663 0 5448365 0 12544028 1547278 2330484 1080818 4555731 9514311 22058339

45449497 63411323 34882808 147246936 290990564 9304122 2587158 4009765 3442205 19343250 310333814

18334591 4631854 22749018 45949688 91665151 2079980 215739 2133899 1981039 6410657 98075808

5713383 0 5377935 0 11091318 1542846 1138461 1252356 1936989 5870652 16961970

$80372540 $68043820 $76111495 $193200012 $417727867 $15016584 $6858764 $9707607 $18800970 $50383925 $468111792

$3377614 $12186640 $1654272 $27270383 $44488909 $175674 $204682 $108546 $497587 $986489 $45475398

$50816 $0 $0 $0 $50816 $0 $0 $0 $0 $0 $50816

6 0 0 0 6 0 0 0 0 0 6

21212 0 0 0 21212 0 0 0 0 0 21212

1407629 0 303834 0 1711463 0 0 0 0 0 1711463

1238 0 0 0 1238 0 0 0 0 0 1238

$1480901 $0 $303834 $0 $1784735 $0 $0 $0 $0 $0 $1784735

$175199441 $87094655 $206552247 $241350061 $710196404 $22417139 $7522757 $18614695 $20585141 $69139732 $779336136

TOTAL REGULAR AND CHARITYSCHOLARSHIP HANDLE

13

Fiscal Year 20142015

Greyhound Racing Permitholders

Daytona Beach Kennel Club Inc

Derby Lane (St Petersburg Kennel Club Inc)

Ebro Greyhound Park

Flagler Dog Track

HampT Gaming Inc dba Mardi Gras Racetrack

Jacksonville Kennel Club Inc

License Acquistions LLCdba Palm Beach Greyhound Racing

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 Racing LLP

SOKC LLC dba Sanford-Orlando Kennel Club

Sarasota Kennel Club Inc

St Johns Greyhound Park

Tampa Greyhound Track

West Volusia Racing Inc

Total Greyhound Permitholders

Jai Alai Permitholders

Dania Jai Alai

Dania Summer Jai Alai

Ft Pierce Jai Alai

Hamilton Jai Alai and Poker

Miami Jai Alai

Ocala Poker and Jai Alai

Orlando Jai Alai

Summer Jai Alai

Total Jai Alai Permitholders

Thoroughbred Racing Permitholders

Calder Race Course Inc

Gulfstream Park Thoroughbred After Racing Program Inc

Gulfstream Park Racing Association Inc

Tampa Bay Downs Inc

Tropical Park LLC

Total Thoroughbred Permitholders

arness Racing PermitholdersHIsle Casino and Racing at Pompano Park

Quarter Horse Racing Permitholders

Gretna Racing LLC

Hamilton Downs Horsetrack LLC

Ocala Breeders Sales Company Inc

South Florida Racing Association LLC (Hialeah Park)

South Marion Real Estate Holdings LLC

Total Quarter Horse Permitholders

TOTAL FOR ALL PERMITHOLDERS

TOTAL INTERTRACK WAGERING HANDLE BY GUEST

Fiscal Year 20142015 HOST PERMITHOLDER

HampT LICENSE MARDI NAPLES-FT ORANGE

GUEST PERMITHOLDER DAYTONA DERBY LANE FLAGLER GAMING JACKSONVILLE ACQUISITIONS GRAS MYERS PARK PALM BEACH

Greyhound Permitholders

Daytona Beach Kennel Club Inc $0 $565458 $39559 $427410 $0 $0 $104468 $206685 $277512 $1151228

Derby Lane (St Petersburg Kennel Club Inc) 400403 0 1264104 734615 539353 1001528 607941 629560 647548 2849276

Ebro Greyhound Park 0 477061 0 0 120937 224118 0 0 235451 680012

Flagler Dog Track 151770 523863 0 963972 289348 735708 675977 1065094 387667 1879977

HampT Gaming Inc dba Mardi Gras Racetrack 401713 613199 4774145 0 360241 639971 0 546941 452471 1395239

Jacksonville Kennel Club Inc 358833 765165 1719031 1141912 954413 612233 737600 486962 1190813 1951322

License Acquisitions LLC dba Palm Beach Greyhound Racing 0 0 173584 0 615703 0 0 0 5943 0

Mardi Gras Racetrack and Gaming Center 166597 176181 0 0 0 0 0 261184 0 524811

Melbourne Greyhound Park LLC 143910 309211 425960 276671 156745 329341 166263 181638 215933 1166738

Naples-Ft Myers Greyhound Track 127563 463029 876748 373230 137187 418511 213848 0 172869 1245367

Orange Park Kennel Club Inc 582020 1330147 2466171 1446962 0 947689 962835 629249 0 2923035

Palm Beach Kennel Club 383702 974646 89373 168222 0 0 173650 638791 757417 0

Penn Sanford LLCdba Sanford-Orlando Kennel Club 27473 0 1914324 0 609935 845170 375525 197288 358897 829361

Pensacola Greyhound Racing LLP 307729 0 163376 0 989261 218085 0 244201 1314092 1085806

SOKC LLC dba Sanford-Orlando Kennel Club 381947 1161172 403656 1399880 0 0 548963 609278 402546 1853594

Sarasota Kennel Club Inc 169028 1095005 947929 518427 331449 638994 303878 301445 316793 1735277

Tampa Greyhound Track 327772 2272374 299586 200196 500562 783090 202989 667209 623047 2372865

West Volusia Racing Inc 0 0 213735 0 483096 446746 32249 42607 261731 386957

Total Greyhound Permitholders $3930460 $10726511 $15771281 $7651497 $6088230 $7841184 $5106186 $6708132 $7620730 $24030865

Jai Alai Permitholders

Dania Jai Alai $0 $0 $22129 $0 $0 $0 $673 $0 $3379 $5198

Dania Summer Jai Alai 0 0 418231 0 63162 132771 0 0 5428 6946

Ft Pierce Jai Alai 124646 219015 131580 81696 150940 344760 57705 234438 159800 1089127

Miami Jai Alai 0 0 0 0 0 0 0 0 0 0

Ocala Poker and Jai Alai 151375 347426 92457 58560 185742 156611 62039 187718 241574 480339

Orlando Jai Alai 0 0 0 0 0 0 0 0 0 0

Summer Jai Alai 0 0 0 0 0 0 0 0 0 0

Total Jai Alai Permitholders $276021 $566441 $664397 $140256 $399844 $634142 $120417 $422156 $410181 $1581610

Thoroughbred Permitholders

Calder Race Course Inc $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

Tampa Bay Downs Inc 0 1125416 0 0 174740 252125 0 0 231926 1037492

Total Thoroughbred Permitholders $0 $1125416 $0 $0 $174740 $252125 $0 $0 $231926 $1037492

Harness Permitholders

Isle Casino and Racing at Pompano Park $0 $0 $237740 $187509 $252530 $494248 $178299 $295037 $399234 $1942130

Quarter Horse Permitholders

Gretna Racing LLC $324950 $0 $224968 $0 $430397 $227477 $0 $356068 $562368 $829223

Hamilton Downs Horsetrack LLC 0 0 0 0 0 0 0 0 0 0

Ocala Breeders Sales Company Inc 127651 162165 0 0 0 147562 0 0 0 446159

South Florida Racing Association LLC (Hialeah Park) 0 0 0 0 0 0 0 0 0 0

Total Quarter Horse Permitholders $452601 $162165 $224968 $0 $430397 $375039 $0 $356068 $562368 $1275382

TOTAL FOR ALL PERMITHOLDERS $4659082 $12580533 $16898386 $7979262 $7345741 $9596738 $5404902 $7781393 $9224439 $29867479

Note Figures above include handle from charityscholarship performances

CO

NT

INU

ED

ON

NE

XT

PA

GE

14

TOTAL INTERTRACK WAGERING HANDLE BY GUEST

Fiscal Year 20142015 HOST PERMITHOLDER

GUEST PERMITHOLDER

Penn Sanford SOKC LLC SARASOTA ST JOHNS

TAMPA GREYHOUND

WEST VOLUSIA RACING DANIA DANIA SUMMER MIAMI

Greyhound Permitholders

Daytona Beach Kennel Club Inc $18870 $257246 $116307 $591617 $48726 $0 $16797 $0 $135979

Derby Lane (St Petersburg Kennel Club Inc) 244840 323299 211898 733632 0 315558 145588 120889 262575

Ebro Greyhound Park 0 0 154402 305588 505515 0 11237 21454 0

Flagler Dog Track 184541 161709 115095 408522 525808 135468 0 0 0

HampT Gaming Inc dba Mardi Gras Racetrack 372309 444629 213355 279547 591483 360858 63450 84419 0

Jacksonville Kennel Club Inc 380130 450051 203278 1536495 640841 277140 70729 65346 119792

License Acquisitions LLC dba Palm Beach Greyhound Racing 271011 0 0 0 392517 159925 0 130997 0

Mardi Gras Racetrack and Gaming Center 62081 129318 166952 234641 105405 32149 37148 0 0

Melbourne Greyhound Park LLC 148544 193925 93457 262838 249891 107382 185619 164531 391831

Naples-Ft Myers Greyhound Track 141893 169446 160594 196425 418451 102874 0 0 0

Orange Park Kennel Club Inc 555341 638718 265721 0 1391013 424735 63635 69014 129251

Palm Beach Kennel Club 198344 599208 204508 896607 412510 138616 177706 11871 287759

Penn Sanford LLCdba Sanford-Orlando Kennel Club 0 0 0 161508 1046276 347597 0 0 0

Pensacola Greyhound Racing LLP 228664 382523 118421 1504719 0 290896 27110 22780 17476

SOKC LLC dba Sanford-Orlando Kennel Club 0 0 0 738955 0 0 0 0 0

Sarasota Kennel Club Inc 231313 279471 0 330631 991541 132114 0 0 0

Tampa Greyhound Track 484967 598340 306260 756514 2180833 282630 138561 114061 253939

West Volusia Racing Inc 214824 0 32455 57766 496418 0 65497 84753 27124

Total Greyhound Permitholders $3737672 $4627883 $2362703 $8996005 $9997228 $3107942 $1003077 $890115 $1625726

Jai Alai Permitholders

Dania Jai Alai $0 $0 $0 $0 $2299 $2692 $0 $0 $0

Dania Summer Jai Alai 0 0 0 0 29804 49090 0 0 0

Ft Pierce Jai Alai 0 0 0 179888 201424 102370 107270 104762 190181

Miami Jai Alai 0 0 0 0 0 0 336971 0 0

Ocala Poker and Jai Alai 133089 155744 0 276687 307065 120440 94506 87624 162237

Orlando Jai Alai 0 0 0 0 0 0 319107 302794 463545

Summer Jai Alai 0 0 0 0 0 0 146985 437220 0

Total Jai Alai Permitholders $133089 $155744 $0 $456575 $540592 $274592 $1004839 $932400 $815963

Thoroughbred Permitholders

Calder Race Course Inc $0 $0 $0 $0 $0 $0 $0 $0 $0

Gulfstream Park Racing Association Inc 0 0 0 0 0 0 0 0 0

Tampa Bay Downs Inc 138924 223395 0 320826 957241 0 140508 98725 212392

Total Thoroughbred Permitholders $138924 $223395 $0 $320826 $957241 $0 $140508 $98725 $212392

Harness Permitholders

Isle Casino and Racing at Pompano Park $0 $0 $0 $531898 $0 $0 $291606 $228569 $0

Quarter Horse Permitholders

Gretna Racing LLC $162100 $207389 $0 $759525 $0 $268608 $50389 $40675 $30238

Hamilton Downs Horsetrack LLC 0 0 0 0 0 0 0 0 0

Ocala Breeders Sales Company Inc 0 0 0 10 195329 91726 46280 42507 74090

South Florida Racing Association LLC (Hialeah Park) 0 0 0 0 0 0 0 0 0

Total Quarter Horse Permitholders $162100 $207389 $0 $759535 $195329 $360334 $96669 $83182 $104328

TOTAL FOR ALL PERMITHOLDERS $4171785 $5214411 $2362703 $11064839 $11690390 $3742868 $2536699 $2232991 $2758409

Note Figures above include handle from charityscholarship performances

CO

NT

INU

ED

ON

NE

XT

PA

GE

CO

NT

INU

ED

FR

OM

PR

EV

IOU

S P

AG

E

15

TOTAL INTERTRACK WAGERING HANDLE BY GUEST

Fiscal Year 20142015 HOST PERMITHOLDER

GULFSTREAM PARK AFTER

GULFSTREAM RACING TAMPA BAY TROPICAL POMPANO HIALEAH

GUEST PERMITHOLDER SUMMER CALDER PARK PROGRAM DOWNS PARK PARK PARK TOTAL

Greyhound Permitholders

Daytona Beach Kennel Club Inc $53007 $0 $4394280 $0 $1476441 $117487 $1138029 $22035 $11159141

Derby Lane (St Petersburg Kennel Club Inc) 213225 497213 8857607 542476 4133961 366551 1959757 26435 27629832

Ebro Greyhound Park 0 116480 1562818 161288 260802 114923 0 0 4952086

Flagler Dog Track 0 287071 3156089 272859 670865 263766 1122245 0 13977414

HampT Gaming Inc dba Mardi Gras Racetrack 0 210101 4032179 172283 1484388 219831 2236984 0 19949736

Jacksonville Kennel Club Inc 95467 267101 4863232 293128 2176257 221594 1215372 0 22794237

License Acquisitions LLC dba Palm Beach Greyhound Racing 87410 0 6310814 1851847 1227106 367368 1079858 0 12674083

Mardi Gras Racetrack and Gaming Center 0 0 955126 0 468294 0 654418 0 3974305

Melbourne Greyhound Park LLC 315963 440792 8386263 459438 2668101 428725 946785 32164 18848659

Naples-Ft Myers Greyhound Track 0 864344 14200067 569074 4613599 449181 1532461 0 27446761

Orange Park Kennel Club Inc 101784 360156 5454909 388232 2387482 274760 157891 0 23950750

Palm Beach Kennel Club 149648 1692796 24376464 0 7830831 907585 3970398 0 45040652

Penn Sanford LLCdba Sanford-Orlando Kennel Club 0 532327 3566240 530629 1551508 207266 766171 0 13867495

Pensacola Greyhound Racing LLP 17607 220622 880090 172838 316696 194588 0 0 8717580

SOKC LLC dba Sanford-Orlando Kennel Club

CO 0 0 5944433 0 2394218 232342 980184 0 17051168

Sarasota Kennel Club Inc

NT 0 485502 8684536 505658 2842415 373288 991954 0 22206648

Tampa Greyhound Track

INU 212998 345399 6640469 398407 3164914 313614 1697987 29343 26168926

West Volusia Racing Inc

ED 66977 356109 2511429 356010 689451 126603 877406 0 7829943

Total Greyhound Permitholders

FR

O $1314086 $6676013 $114777045 $6674167 $40357329 $5179472 $21327900 $109977 $328239416

Jai Alai Permitholders

M

Dania Jai Alai

PR

E $7816 $1073 $29419 $0 $3923 $0 $10231 $0 $88832

Dania Summer Jai Alai

VI 124090 0 161662 42577 89633 18742 233220 0 1375356

Ft Pierce Jai Alai 157060 270013 4432026 273167 1516075 207588 0 0 10335531

Miami Jai Alai

OU

S P

AG

E

0 0 0 0 0 0 0 0 336971

Ocala Poker and Jai Alai 131081 95278 1614932 106956 595813 87669 268246 0 6201208

Orlando Jai Alai 373221 418079 7584218 444757 2452702 385292 1969600 0 14713315

Summer Jai Alai 0 0 0 0 0 0 0 0 584205

Total Jai Alai Permitholders $793268 $784443 $13822257 $867457 $4658146 $699291 $2481297 $0 $33635418

Thoroughbred Permitholders

Calder Race Course Inc $0 $0 $3217039 $0 $415881 $0 $2455 $0 $3635375

Gulfstream Park Racing Association Inc 0 5206534 0 0 18093894 0 3451638 92216 26844282

Tampa Bay Downs Inc 157904 1066035 21198004 1068777 0 782536 1780453 0 30967419

Total Thoroughbred Permitholders $157904 $6272569 $24415043 $1068777 $18509775 $782536 $5234546 $92216 $61447076

Harness Permitholders

Isle Casino and Racing at Pompano Park $0 $934500 $17934679 $1096365 $3441041 $838251 $0 $90950 $29374586

Quarter Horse Permitholders

Gretna Racing LLC $13917 $67841 $1235162 $84246 $540350 $66398 $0 $10691 $6492980

Hamilton Downs Horsetrack LLC 0 0 0 0 3966 0 0 0 3966

Ocala Breeders Sales Company Inc 55213 534643 8185796 613595 2840424 502564 338935 0 14404649

South Florida Racing Association LLC (Hialeah Park) 0 502523 9211732 680307 2462613 498768 148110 0 13504053

Total Quarter Horse Permitholders $69130 $1105007 $18632690 $1378148 $5847353 $1067730 $487045 $10691 $34405648

TOTAL FOR ALL PERMITHOLDERS $2334388 $15772532 $189581714 $11084914 $72813644 $8567280 $29530788 $303834 $487102144

Note Figures above include handle from charityscholarship performances

16

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 Historical Resources Operating Trust Fund and the Racing Scholarship Trust Fund (Board of Governorsrsquo 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 $1618467 was paid to charitable organizations during Fiscal Year 20142015 bringing the total proceeds disbursed since 1985 to $78134281

RACING SCHOLARSHIP TRUST FUND

The Board of Governors within the Department of Education oversees the Board of Governorsrsquo Operations and Maintenance Trust Fund and ensures that the referenced contributions are used to provide scholarships to deserving students attending Floridas colleges and universities A total of $16885110 has been paid to this fund since the program began in 1949

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 Department of Educationrsquos State School Trust Fund for the support and maintenance of Floridas public schools Since 1957 the total paid into this fund is $95578484 The amount collected from abandoned winning tickets for the State School Trust Fund for this fiscal year is detailed below

Abandoned Winning Tickets Greyhound Permitholders $744478 Jai Alai Permitholders 50750

Total For 20142015 Fiscal Year $795228

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

17

bull C

CARDROOM COMPARATIVE DATA

During Fiscal Year 20142015 there were 25 permitholders that obtained a cardroom license Two did not operate the other 23 operated at 23 pari-mutuel facilities located throughout the state The number of cardroom tables decreased from 788 in Fiscal Year 20132014 to 755 in Fiscal Year 20142015 Cardroom gross receipts decreased from $136163616 to $135888902 and the gross receipts tax decreased from $13615464 to $13589789 this fiscal year Table fees decreased from $788000 to $755000 this fiscal year The overall result was a decrease in total state revenue from $14403464 to $14344789 this fiscal year

Cardroom tax revenue is distributed 50 percent between the Pari-Mutuel Wagering Trust Fund and the General Revenue Fund In accordance with Section 849086(13)(h) Florida Statutes one quarter of the moneys deposited into the Pari-Mutuel Wagering Trust Fund must be distributed to counties and municipalities that approved the cardroom In October 2015 the division distributed approximately $1698723 to the countiesmunicipalities from cardroom gross receipts

CARDROOM GROSS RECEIPTS AND TOTAL STATE REVENUE FISCAL YEARS 20052006 THROUGH 20142015

$0

$20

$40

$60

$80

$100

$120

$140

Mil

lio

ns

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 (A)

Total State Revenue (Gross Receipts Tax

plus Table Fees)

Total State Revenue as a

Percent of Gross Receipts

20052006 $44433359 $4443337 $264000 $4707337 1059 20062007 $54208544 $5420855 $325500 $5746355 1060 20072008 $90863855 $9086385 $875000 $9961385 1096 20082009 $101700243 $10170024 $698000 $10868024 1069 20092010 $104799448 $10479945 $749000 $11228945 1071 20102011 $125141080 $12514108 $718000 $13232108 1057 20112012 $131447663 $13144767 $834000 $13978767 1063 20122013 $132690415 $13269045 $810000 $14079045 1061 20132014 $136163616 $13615464 $788000 $14403464 1058 20142015 $135888902 $13589789 (B) $755000 $14344789 1056

(A) Amount agrees with the number of approved cardroom tables per annual cardroom licenses and reflects the number of tables in operation each fiscal year

(B) Includes additional payment of $89750 for October 2013 recevied in August 2014 due to revised monthly report

18

-----------------------------+-----------------------------------------------------ltmiddotmiddotmiddotmiddot middotmiddotmiddotmiddot middotmiddotmiddotmiddotmiddotmiddot middotmiddotmiddotmiddotmiddot middotmiddotmiddot middotmiddotmiddotmiddotmiddot middotmiddot middotmiddotmiddot middot

COMPONENTS OF CARDROOM REVENUE BY ASSOCIATION

Fiscal Year 20142015

Greyhound Racing Permitholders

Daytona Beach Kennel Club IncWest Volusia Racing Inc Volusia $10260442 $805384 $11065826 $1106583 $55000 $1161583

Derby Lane (St Petersburg Kennel Club Inc) Pinellas 7766643 809669 8576312 857631 45000 902631

Ebro Greyhound Park Washington 2728129 326879 3055008 305500 20000 325500

Flagler Dog Track Dade 6912438 27325 6939763 694874 (C) 23000 717874

Jacksonville Kennel Club Inc Duval 14725776 939280 15665056 1566506 71000 1637506

Mardi Gras Racetrack and Gaming CenterH ampT Gaming Inc Hallandale 5654584 282119 5936703 593670 30000 623670

Melbourne Greyhound Park LLC Brevard 4223440 136195 4359635 435963 34000 469963

Naples-Ft Myers Greyhound Track Lee 6405597 505015 6910612 691063 32000 723063

Orange Park Kennel Club Inc Town of Orange Park 7439673 66615 7506288 750629 39000 789629

Palm Beach Kennel ClubLicense Acquisitions LLC Palm Beach 11544820 1065075 12609895 1260990 75000 1335990

Pensacola Greyhound Racing LLP Escambia 3153303 616385 3769688 376969 20000 396969

Sarasota Kennel Club Inc Sarasota 4894259 772380 5666639 566664 35000 601664

St Johns Greyhound Park (D) St Johns 0 0 0 0 1000 1000

Tampa Greyhound Track Hillsborough 2040726 74567 2115293 211529 1000 212529

Total Greyhound Permitholders $87749830 $6426888 $94176718 $9418571 $481000 $9899571

Jai Alai Permitholders

Dania Jai AlaiSummersport Enterprises LLC Hallandale $5976 $84872 $90848 $9085 $1000 $10085

Ft Pierce Jai Alai St Lucie 2353923 152587 2506510 250651 25000 275651

Hamilton Jai Alai and Poker Hamilton 411259 165 411424 41142 3000 44142

MiamiSummer Jai Alai Dade 2285247 54267 2339514 233951 16000 249951

Ocala Poker and Jai Alai Marion 3316536 172445 3488981 348898 21000 369898

Total Jai Alai Permitholders $8372941 $464336 $8837277 $883727 $66000 $949727

Thoroughbred Racing Permitholders

Gulfstream Park Racing Association Inc Broward 5374421 142163 5516584 551658 21000 572658

Tampa Bay Downs Inc Hillsborough 3514313 743283 $4257596 425760 23000 448760

Total Thoroughbred Permitholders $8888734 $885446 $9774180 $977418 $44000 $1021418

Harness Racing Permitholders

Isle Casino and Racing at Pompano Park Broward $11234738 $1660226 $12894964 $1289496 $45000 $1334496

Quarter Horse Racing Permitholders

Gretna Racing LLC Gadsden $1649021 $197375 $1846396 $184640 $15000 $199640

South Florida Racing Association LLC (Hialeah Park) City of Hialeah 7695032 664335 $8359367 835937 44000 879937

Total Quarter Horse Permitholders $9344053 $861710 $10205763 $1020577 $59000 $1079577

TOTAL FOR ALL PERMITHOLDERS $125590296 $10298606 $135888902 $13589789 $695000 $14284789

Total Taxes and Fees

County Municipality Gross Receipts

Tournament Gross Receipts

Total Gross Receipts

Gross Receipts

Tax (A) Table Fees Collected (B)

(A) 18th of total gross receipts tax is distributed to counties or municipalities by October 1 of the following year

(B) Amounts shown are table fees collected during fiscal year 20142015

(C) Includes additional payment of $ 89750 for October 2013 received in August 2014 due to revised monthly report

(D) Permitholder paid table fees and received cardroom license for 20142015 but did not conduct cardroom operations during 20142015

19

SLOT COMPARATIVE DATA

During Fiscal Year 20142015 the total amount wagered by patrons was $7979515007 Average daily revenue per slot machine was $188 Total net slot revenue was $521670975 As a result the total taxes paid to the state was $182584841 an increase of five percent in total paid slot taxes from the previous fiscal year A total of $15750000 was collected in annual fees including the Compulsive or Addictive Gambling Prevention Program Fee per Section 551118(3) Florida Statutes For further details see the Summary of State Revenue From Pari-Mutuel Cardroom Slot Activity and Indian Gaming Compact (page 36) of this report On October 12 2014 Dania Jai-Alai closed the slot portion of the facility due to remodeling

HISTORICAL SLOT FACILITY ACTIVITY

Fiscal Year Total Amount Wagered Total State Revenue

20062007 $1114108466 $49620582

20072008 $3023981126 $120560317

20082009 $2701341778 $103895351

20092010 $3840468455 $138125105

20102011 $5054297731 $125063886

20112012 $6045432393 $143962346

20122013 $6690513855 $152532223

20132014 $7953652039 $174024068

20142015 $7979515007 $182584841

FISCAL YEAR 20142015 Gulfstream

Operations Began

11152006

Mardi Gras Operations Began

12282006

Pompano Park Operations Began

4142007

West Flagler Operations Began

10152009

Calder Operations Began

1222010

Miami Jai Alai Operations Began

1232012

Hialeah Park Operations Began

8142013

Dania Jai Alai (2)

Operations Began

2202014

TOTAL

Average Number of Machines 847 965 1456 801 1113 1029 850 522 7583

Number of Operating Days 365 365 365 365 365 365 365 104 365

Average Daily Revenue per Machine $159 $136 $274 $276 $182 $153 $207 $54 $188

Amount Wagered $794329039 $701055610 $2005415129 $1358574237 $981098699 $1038431327 $1045072386 $55538580 $7979515007

Amount Won By Patrons $734280878 $644290707 $1836310191 $1275489711 $891381301 $970450887 $974876557 $51446310 $7378526542

Promotional Credits $11040693 $8819486 $23693184 $2408311 $16024799 $10662818 $6084879 $1173239 $79907409

30-Day Unclaimed Tickets $96186 $36565 $198873 $39305 $37224 $108049 $36100 $2999 $555301

Net Slot Machine Revenue $49103653 $47986792 $145610627 $80720091 $73755061 $57425670 $64147050 $2922031 $521670975

State Tax Revenue (1) $17186279 $16795377 $50963719 $28252032 $25814271 $20098984 $22451468 $1022711 $182584841

Permitholder Revenue $31917374 $31191415 $94646908 $52468059 $47940790 $37326686 $41695582 $1899320 $339086134 Total State Revenue as a Percent of

Amount Wagered 216 240 254 208 263 194 215 184 229

Note Changes to figures for Fiscal Year 20112012 and 20122013 are due to refunds to Miami Jai Alai for overpayment of slot taxes

(1) (1) 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

(2) Danias Casino was open February 20 2014 through October 12 2014

20

21

-

Dai

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Mac

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aily

Rev

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ine

Dai

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per

Mac

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Ave

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A

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ines

Daily Revenue per Machine Compared to Average Number of Machines For Fiscal Years 20062007 - 20142015

GULFSTREAM PARK RACING AND CASINO

$450 2000

$400 1800

$350 1600

$300 1400

$250

$200

1200

1000

800 $150 600 $100 400

$50 200

$0 0

Revenue per Machine Machines

MARDI GRAS RACETRACK AND GAMING CENTER

$450 2000

$400 1800

$350 1600 1400$300 1200

$250 1000

$200 800

$150 600 $100 400

$50 200 $0 0

Revenue per Machine Machines

ISLE CASINO AND RACING AT POMPANO PARK

$450 2000

$400 1800

$350 1600 1400 $300 1200

$250 1000

$200 800

$150 600 $100 400

$50 200 $0 0

Revenue per Machine Machines

Jl ~~ - r--_~-v~ V bull ~ -

~

-

--- ~ ~ -I --- --

- -

-- -

-

-- r

rI - -- - ~ -- -

-

Daily Revenue per Machine Compared to Average Number of Machines For Fiscal Years 20062007 - 20142015

FLAGLER DOG TRACK AND MAGIC CITY CASINO

0

200

400

600

800

1000

1200

1400

1600

1800

2000

$0

$50

$100

$150

$200

$250

$300

$350

$400

$450

Ave

rag

e N

um

be

r o

f M

ac

hin

es

Dai

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even

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per

Mac

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Revenue per Machine Machines

CALDER CASINO AND RACE COURSE

0

200

400

600

800

1000

1200

1400

1600

1800

2000

$0

$50

$100

$150

$200

$250

$300

$350

$400

$450

Ave

rag

e N

um

be

r o

f M

ac

hin

es

Dai

ly R

even

ue

per

Mac

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Revenue per Machine Machines

MIAMI JAI ALAI

0

200

400

600

800

1000

1200

1400

1600

1800

2000

$0

$50

$100

$150

$200

$250

$300

$350

$400

$450

Ave

rag

e N

um

ber

of

Mac

hin

es

Dai

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per

Mac

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Revenue per Machine Machines

22

-- rv ~ -

-

~

-

-

-

Daily Revenue per Machine Compared to Average Number of Machines For Fiscal Years 20062007 - 20142015

HIALEAH PARK

0

200

400

600

800

1000

1200

1400

1600

1800

2000

$0

$50

$100

$150

$200

$250

$300

$350

$400

$450

Ave

rag

e N

um

be

r o

f M

ac

hin

es

Dai

ly R

even

ue

per

Mac

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e

Revenue per Machine Machines

DANIA JAI ALAI (1)

0

200

400

600

800

1000

1200

1400

1600

1800

2000

$0

$50

$100

$150

$200

$250

$300

$350

$400

$450

Ave

rag

e N

um

be

r o

f M

ac

hin

es

Dai

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even

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per

Mac

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Revenue per Machine Machines

ALL FACLITIES COMBINED

0

1000

2000

3000

4000

5000

6000

7000

8000

$0

$50

$100

$150

$200

$250

$300

$350

$400

$450

Ave

rag

e N

um

be

r o

f M

ac

hin

es

Dai

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even

ue

per

Mac

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e

Revenue per Machine Machines

(1) Danias Casino was open February 20 2014 through October 12 2014

23

D

AT

A B

Y P

ER

MIT

HO

LD

ER

FA

CIL

ITY

Pari-Mutuel Permitholders with 2014-2015 Operating Licenses

--0

0

-0 -I

Pensacola Greyhound Track

bestbet Jacksonville

Orange Park Kennel Club

St Johns Greyhound Park

Creek Entertainment Gretna

Ocala Poker amp Jai Alai

Daytona B K C West Volusia

Sanford Orlando Penn Sanford

Orlando Jai Alai

Melbourne Greyhound Park

Sarasota Kennel Club

Fort Pierce Jai Alai

Naples Fort Myers Greyhound

Palm Beach K C P B Greyhound

The Isle at Pompano Park

Mardi Gras Casino Racetrack

Dania J A Dania Summer J A

Gulfstream GPTARP Tropical

Calder Casino

Miami Summer

8 Jai Alai

5 Thoroughbred

1 Harness

1 Limited Intertrack Wagering License (5506308 FS)

Hamilton Jai Alai C C

8 Slot Machine Gaming Facilities

C 24 Cardrooms

C

C

C

C

C

C

C

C

C

C

C

Ocala Breedersrsquo Sales

Tampa Bay Downs

Derby Lane

Tampa Greyhound Track

19 Greyhound

C

C

Key

S

S

S

S

C

C

C

5 Quarter Horse

Hialeah Park

S

S

C

Hamilton Downs

South Marion

C

Ebro Greyhound ParkC

C S

Ocala Breedersrsquo Sales

C

S

Flagler Dog Track amp Magic City Casino C S Facilities where two or more permits operate 2014 October 23

24

GREYHOUND PERMITHOLDERS

Florida remains the leader in greyhound racing in the United States with 19 permitholders operating at 12 tracks throughout the state A total of 3515 completed performances including charity and scholarship performances were conducted during this past fiscal year a minimal change from the previous year

During Fiscal Year 20142015 handle wagered on live greyhound performances decreased by approximately two percent Intertrack handle wagered on broadcasts of live Florida greyhound performances decreased by approximately three percent Simulcast handle wagered on broadcasts of performances from outside the state increased by approximately two percent Intertrack simulcast handle wagered on broadcast of performances from outside the state increased by approximately 15 percent Overall there was a decrease in total handle by approximately one percent for the Florida greyhound industry

Total paid attendance decreased by approximately three 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 approximately four percent during Fiscal Year 20142015 The greyhound industry accounted for approximately 303 percent of Floridarsquos total revenue and 319 percent of total handle from pari-mutuel performances

Greyhound permitholders reported paying a total of $25631721 in purses during Fiscal Year 20142015 For more detail on purses paid please refer to the following information by permitholder The division was able to confirm reported purse amounts from the weekly purse reports submitted in accordance with Section 61D-8006 Florida Administrative Code

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 Section 5501647 Florida Statutes provides a greyhound permitholder with credits in an amount equal to the uncashed pari-mutuel tickets remitted in the prior state fiscal year to the state which is applied against any taxes imposed the next fiscal year Additionally Section 5501647 Florida Statutes requires each permitholder to pay an amount not less than 10 percent of the credit provided by this section to any bona fide organization that promotes or encourages the adoption of greyhounds During Fiscal Year 20142015 total contributions provided to greyhound adoption units amounted to $136466 which exceeded the minimum statutory requirement

Total Live Performances (Completed) (1)

(1) Performances where eight or more races were h

3515 eld

Total Paid Attendance 276495

Total Live Performances (Actual) 3530 Total Admission Tax $11585

Total Racing Days 2392

Daytona Beach Kennel Club Inc Volusia County

Website wwwdaytonagreyhoundcom Telephone MailingStreet Address 960 South Williamson Boulevard Daytona Beach Florida 32114-7247 Fax

Meet Period 12152014 to 06302015

Racing Results Live Performances (Completed) 248 Purses Paid $1002456 Live Performances (Actual) 250 Racing Days 168 Paid Attendance 0

Total Admission Tax $0

3862526484 3862524808

Derby Lane St Petersburg Kennel Club Inc

Pinellas County

Website wwwderbylanecom MailingStreet Address 10490 Gandy Boulevard St Petersburg Florida 33702-2395 Telephone

Fax

Meet Period 01012015 to 06302015

Racing Results Live Performances (Completed) 207 Purses Paid $2197236 Live Performances (Actual) 207 Racing Days 155 Paid Attendance 0

Total Admission Tax $0

7278123339 7278123305

25

Ebro Greyhound Park Washington County Kennel Club Inc

Washington County

Website wwwgoebrocom Telephone MailingStreet Address 6558 Dog Track Road Ebro Florida 32437-1142 Fax

Meet Period 07012014 to 09202014 and 05022015 to 06302015

Racing Results Live Performances (Completed) 184 Purses Paid $463061 Live Performances (Actual) 184 Racing Days 92 Paid Attendance 8844

Total Admission Tax $323

8502343943 8505354442

Flagler Dog Track West Flagler Associates Ltd

Dade County

Website wwwmagiccitycasinocom Mailing Address Post Office Box 350940 Miami Florida 33135-0940 Telephone Street Address 401 NW 38th Court Miami Florida 33126-5638 Fax

Meet Period 07012014 to 10252014 and 06022015 to 06302015

Racing Results Live Performances (Completed) 153 Purses Paid $3396362 Live Performances (Actual) 163 Racing Days 103 Paid Attendance 0

Total Admission Tax $0

3056493000 3056314529

HampT Gaming Inc Dade County

See Mardi Gras Racetrack and Gaming Centers contact information for detail

Meet Period 02152015 to 04302015 at Mardis Gras

Racing Results Live Performances (Completed) 106 Purses Paid $1055684 Live Performances (Actual) 106 Racing Days 53 Paid Attendance 0

Total Admission Tax $0

Jacksonville Kennel Club Inc Jacksonville Greyhound Racing Inc

Duval County

Website wwwbestbetjaxcom Mailing Address Post Office Box 959 Orange Park Florida 32067-0959 Telephone Street Address 201 Monument Road Jacksonville Florida 32225-8106 Fax

Meet Period 07022014 to 09282014 at Orange Park

Racing Results Live Performances (Completed) 104 Purses Paid $931749 Live Performances (Actual) 104 Racing Days 77 Paid Attendance 0

Total Admission Tax $0

9046460001 9046460420

Jefferson County Kennel Club Inc Jefferson County

Mailing Address Post Office Box 400 Monticello Florida 32345-0400 Telephone Street Address 3079 North Jefferson Street Monticello Florida 32344-5685 Fax

Jefferson County license was suspended during the 20142015 year therefore no live Meet Period

performances were conducted Racing Results Live Performances (Completed) 0 Purses Paid $0 Live Performances (Actual) 0 Racing Days 0 Paid Attendance 0

Total Admission Tax $0

8509972561 8509973871

License Acquisitions LLC (Palm Beach Greyhound Racing) Palm Beach County

See Palm Beach Kennel Clubs contact information for detail

Meet Period 07012014 to 09302014 at Palm Beach Kennel Club

Racing Results Live Performances (Completed) 118 Purses Paid $986937 Live Performances (Actual) 118 Racing Days 92 Paid Attendance 6777

Total Admission Tax $91

26

Mardi Gras Racetrack and Gaming Center Hartman and Tyner Inc

Broward County

Website wwwmgflacom MailingStreet Address 831 North Federal Highway Hallandale Beach Florida 33009-2410

Meet Period 12012014 to 02142015

Racing Results Live Performances (Completed) 105 Purses Paid Live Performances (Actual) 106 Racing Days 53 Paid Attendance

Total Admission Tax

Telephone Fax

$1027511

0 $0

954-924-3200 9549243143

Melbourne Greyhound Park LLC Brevard County

Website wwwmgparkcom MailingStreet Address 1100 North Wickham Road Melbourne Florida 32935-8941

Meet Period 01022015 to 04182015

Racing Results Live Performances (Completed) 108 Purses Paid Live Performances (Actual) 108 Racing Days 92 Paid Attendance

Total Admission Tax

Telephone Fax

$371026

0 $0

3212599800 3212593437

Naples-Ft Myers Greyhound Track Southwest Florida Enterprises Inc

Lee County Website wwwnaplesfortmyersdogscom Mailing Address Post Office Box 2567 Bonita Springs Florida 34133-2567 Street Address 10601 Bonita Beach Road SW Bonita Springs Florida 34135-5620

Meet Period 10312014 to 05252015

Racing Results Live Performances (Completed) 398 Purses Paid Live Performances (Actual) 399 Racing Days 191 Paid Attendance

Total Admission Tax

Telephone Fax

$1701827

159675 $10158

2399922411 2399479244

Orange Park Kennel Club Inc Jacksonville Greyhound Racing Inc

Clay County

Website wwwbestbetjaxcom Mailing Address Post Office Box 959 Orange Park Florida 32067-0959 Street Address 455 Park Avenue Orange Park Florida 32073-3101

Meet Period 09292014 to 11302014 and 04272015 to 06292015

Racing Results Live Performances (Completed) 145 Purses Paid Live Performances (Actual) 145 Racing Days 108 Paid Attendance

Total Admission Tax

Telephone Fax

$1339454

0 $0

9046460001 9046460420

Palm Beach Kennel Club Investment Corporation of Palm Beach

Palm Beach County

Website wwwpbkennelclubcom MailingStreet Address 1111 North Congress Avenue West Palm Beach Florida 33409-6317

Meet Period 10012014 to 06302015

Racing Results Live Performances (Completed) 349 Purses Paid Live Performances (Actual) 350 Racing Days 271 Paid Attendance

Total Admission Tax

Telephone Fax

$3313872

25373 $815

5616832222 5614719114

Penn Sanford LLC dba Sanford-Orlando Kennel Club Seminole County

See SOKC LLCs contact information for detail Meet Period 07022014 to 12312014

Racing Results Live Performances (Completed) 146 Purses Paid Live Performances (Actual) 146 Racing Days 115 Paid Attendance

Total Admission Tax

$799409

0 0

27

Pensacola Greyhound Racing LLP Escambia County

Website wwwpensacolagreyhoundtrackcom Mailing Address Post Office Box 12824 Pensacola Florida 32591-2824 Telephone Street Address 951 Dog Track Road Pensacola Florida 32506-8236 Fax

Meet Period 07022014 to 1042014 and 01232015 to 06282015

Racing Results Live Performances (Completed) 160 Purses Paid $827398 Live Performances (Actual) 160 Racing Days 128 Paid Attendance 0

Total Admission Tax $0

8504558595 8504538883

SOKC LLC dba Sanford-Orlando Kennel Club Seminole County

Website wwwsanfordorlandokccom MailingStreet Address 301 Dog Track Road Longwood Florida 32750-6558 Telephone Meet Period 01012015 to 06292015 Fax

Racing Results

Live Performances (Completed) 181 Purses Paid $915315 Live Performances (Actual) 181 Racing Days 129 Paid Attendance 0

Total Admission Tax $0

4078311600 4078313997

Sarasota Kennel Club Inc Sarasota County

Website wwwsarasotakennelclubcom Telephone MailingStreet Address 5400 Bradenton Road Sarasota Florida 34234-2999 Fax

Meet Period 11072014 to 04252015

Racing Results Live Performances (Completed) 193 Purses Paid $791149 Live Performances (Actual) 193 Racing Days 143 Paid Attendance 75826

Total Admission Tax $198

9413557744 9413512207

St Johns Greyhound Park (Bayard Raceways Inc) Jacksonville Greyhound Racing Inc

St Johns County

Website wwwbestbetjaxcom Mailing Address Post Office Box 959 Orange Park Florida 32067-0959 Telephone Street Address 6322 Racetrack Road Jacksonville Florida 32259-2107 Fax

Meet Period 12012014 to 04262015 at Orange Park

Racing Results Live Performances (Completed) 166 Purses Paid $1652523 Live Performances (Actual) 166 Racing Days 124 Paid Attendance 0

Total Admission Tax $0

9046460001 9046460420

Tampa Greyhound Track TBDG Acquisition LLC

Hillsborough County

Website wwwtgtpokercom Mailing Address Post Office Box 8096 Tampa Florida 33674-8096 Telephone Street Address 8300 North Nebraska Ave Tampa Florida 33604-3107 Fax

Meet Period 07012014 to 12312014 at Derby Lane Racing Results Live Performances (Completed) 209 Purses Paid $2113033 Live Performances (Actual) 209 Racing Days 156 Paid Attendance 0 Paid Attendance 0 Total Admission Tax $0 Total Admission Tax $0

8139324313 8139325048

West Volusia Racing Inc Volusia County

See Daytona Beach Kennel Clubs contact information for detail

Meet Period 07012014 to 12132014 at Daytona Beach Kennel Club

Racing Results Live Performances (Completed) 235 Purses Paid $745719 Live Performances (Actual) 235 Racing Days 142 Paid Attendance 0

Total Admission Tax $0

28

JAi ALAI PERMITHOLDERS

Florida was the first state in the nation to conduct jai alai performances with the first fronton being built in 1926 There are eight jai alai permitholders operating at six frontons throughout Florida In fact Florida is now the only state where pari-mutuel wagering on live jai alai games is conducted A total of 925 completed performances including charity and scholarship performances were conducted during this past fiscal year an increase of approximately 19 percent from the previous fiscal year

During Fiscal Year 20142015 handle wagered on live jai alai performances decreased by approximately 39 percent Intertrack handle wagered on broadcasts of live Florida jai alai performances decreased by approximately 43 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 approximately 41 percent for the Florida jai alai industry

Total jai alai revenue to the state decreased by approximately three percent during Fiscal Year 20142015 The jai alai industry accounted for approximately 32 percent of Floridarsquos total revenue and 19 percent of total handle from pari-mutuel performances

Permitholders reported paying a total of $4745469 in playersrsquo awards For more detail on playersrsquo awards paid please refer to the following information by permitholder

Total paid attendance decreased by 100 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 (Completed) (1) 925 Total Paid Attendance 0 (1) Performances where eight or more games were held

Total Performances (Actual) 925

Total Gaming Days 522 Total Admission Tax $0

Dania Jai Alai Dania Entertainment Center LLC

Broward County

Website wwwcasinodaniabeachcom Telephone MailingStreet Address 301 East Dania Beach Boulevard Dania Beach Florida 33004-3016 Fax

Meet Period 10072014 to 12302014

Gaming Results Live Performances (Completed) 180 Paid Attendance 0 Live Performances (Actual) 180 Total Admission Tax $0 Live Operating Days 70 Players Awards Paid $939484

9549272841 9549257529

Dania Summer Jai Alai Dania Entertainment Center LLC

Broward County

See Dania Jai Alais contact information for detail

Meet Period 07012014 to 10062014 at Dania Jai Alai

Gaming Results Live Performances (Completed) 109 Paid Attendance 0 Live Performances (Actual) 109 Total Admission Tax $0 Live Operating Days 55 Players Awards Paid $622035

Ft Pierce Jai Alai Fronton Holdings LLC

St Lucie County

Website wwwcasinomiamijaialicom Telephone MailingStreet Address 1750 South Kings Highway Ft Pierce Florida 34945-3099 Fax

Meet Period 02272015 to 03272015 Miscellaneous Revenue to State $34538 (See Section 55009511(4) Florida Statutes for detail) Gaming Results Live Performances (Completed) 41 Paid Attendance 0 Live Performances (Actual) 41 Total Admission Tax $0 Live Operating Days 21 Players Awards Paid $152543

7724647500 7724640099

29

Hamilton Jai Alai and Poker Richmond Entertainment Inc

Hamilton County

MailingStreet Address 6968 US Highway 129 South Jasper Florida 32052-6774 Telephone Fax

Meet Period 05172015 to 06242015

Gaming Results Live Performances (Completed) 228 Paid Attendance 0 Live Performances (Actual) 228 Total Admission Tax $0 Live Operating Days 38 Players Awards Paid $17000

3866380011 3866380033

Miami Jai Alai Fronton Holdings LLC

Dade County

Website wwwcasinomiamijaialicom Telephone MailingStreet Address 3500 NW 37th Avenue Miami Florida 33142-4923 Fax

Meet Period 11022014 to 04302015

Gaming Results Live Performances (Completed) 153 Paid Attendance 0 Live Performances (Actual) 153 Total Admission Tax $0 Live Operating Days 153 Players Awards Paid $1461314

3056336400 3056347013

Ocala Poker and Jai Alai Second Chance Jai Alai LLC

Marion County

Website wwwocalapokerroomcom Mailing Address Post Office Box 580 Orange Lake Florida 32681-0580 Telephone Street Address 4601 NW Highway 318 Reddick Florida 32686 Fax

Meet Period 02022015 to 03022015 Miscellaneous Revenue to State $22000 (See Section 55009511(4) Florida Statutes for detail) Gaming Results Live Performances (Completed) 41 Paid Attendance 0 Live Performances (Actual) 41 Total Admission Tax $0 Live Operating Days 21 Players Awards Paid $147480

3525912345 3525913402

Orlando Jai Alai RB Jai Alai LLC Seminole County

Website wwworlandoliveeventscom Telephone MailingStreet Address 6405 South Highway 17-92 Fern Park Florida 32730-2057 Fax

Meet Period 04032015 to 05302015

Miscellaneous Revenue to State $15200 (See Section 55009511(4) Florida Statutes for detail) Gaming Results Live Performances (Completed) 43 Paid Attendance 0 Live Performances (Actual) 43 Total Admission Tax $0 Live Operating Days 34 Players Awards Paid $0

4073396221 4078314689

Summer Jai Alai Partnership Dade County

See Miami Jai Alais contact information for detail

Meet Period 08032014 to 10312014 and 05012015 to 06292015 at Miami Jai Alai

Gaming Results Live Performances (Completed) 130 Paid Attendance 0 Live Performances (Actual) 130 Total Admission Tax $0 Live Operating Days 130 Players Awards Paid $1405613

30

THOROUGHBRED PERMITHOLDERS

Florida continues to be a premier thoroughbred racing state with five permitholders operating at three tracks located in Central and South Florida A total of 330 completed performances including charity and scholarship performances were conducted during this past fiscal year a decrease of approximately 21 percent from the previous fiscal year

During Fiscal Year 20142015 handle on live thoroughbred performances increased by approximately four percent Handle from intertrack wagering increased approximately six percent Simulcast handle wagered on broadcasts of performances from outside the state decreased by approximately 46 percent Intertrack simulcast handle decreased by approximately two percent Overall total handle decreased by approximately 11 percent for the Florida thoroughbred industry

Total thoroughbred revenue to the state during Fiscal Year 20142015 decreased by approximately 12 percent from the prior year The thoroughbred industry accounted for approximately 581 percent of Floridarsquos total revenue and 601 percent of total handle from pari-mutuel performances

Permitholders reported paying a total of $86208744 in purses For more detail on purses paid please refer to the following information by permitholder The Florida Thoroughbred Breedersrsquo and Ownersrsquo Association did not dispute the amount of purses paid reported by the permitholders

Total paid attendance increased by eight 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 (Completed) (1) 330 Total Paid Attendance 101165

(1) Performances where eight or more races were held

Total Performances (Actual) 391

Total Racing Days 335 Total Admission Tax $20675

Calder Race Course Inc Churchill Downs Inc

Dade County

Website wwwcaldercasinocom Telephone MailingStreet Address 21001 NW 27th Avenue Miami Gardens Florida 33056-1461 Fax

Meet Period 10082014 to 11302014

Racing Results Live Performances (Completed) 40 Purses Paid $7375507 Live Performances (Actual) 100 Racing Days 44 Paid Attendance 0

Total Admission Tax $0

3056251311 3056252505

Gulfstream Park Racing Association Inc Stronach Group Broward County

Website wwwgulfstreamparkcom Telephone MailingStreet Address 901 South Federal Highway Hallandale Beach Florida 33009-7124 Fax

Meet Period 07012014 and 12062014 to 05222015 and 06302015

Racing Results Live Performances (Completed) 120 Purses Paid $62094688 Live Performances (Actual) 121 Racing Days 121 Paid Attendance 0

Total Admission Tax $0

9544547000 9544576291

Gulfstream Park Thoroughbred After Racing Program Inc Stronach Group Broward County

See Gulfstream Park Racing Association Incs contact information for detail

Meet Period 07042014 to 9072014 and 12102014

Racing Results Live Performances (Completed) 39 Purses Paid $1493679 Live Performances (Actual) 39 Racing Days 39 Paid Attendance 0

Total Admission Tax $0

31

Tampa Bay Downs Inc Hillsborough County

Website wwwtampabaydownscom Mailing Address Post Office Box 2007 Oldsmar Florida 34677-7007 Street Address 11225 Race Track Road Tampa Florida 33626-3122

Meet Period 07012014 11292014 to 05032015 and 06302015

Racing Results Live Performances (Completed) 91 Purses Paid Live Performances (Actual) 91 Racing Days 91 Paid Attendance

Total Admission Tax

Telephone Fax

$15244870

101165 $20675

8138554401 8138543539

Tropical Park LLC Churchill Downs Inc

Dade County See Calders contact information for detail

Meet Period 09112014 to 10042014 and 05232015 to 06282015 at Gulfstream Park

Racing Results Live Performances (Completed) 40 Purses Paid Live Performances (Actual) 40 Racing Days 40 Paid Attendance

Total Admission Tax

$0

0 $0

32

QUARTER HORSE PERMITHOLDERS

There are five permitholders conducting quarter horse racing performances at five tracks located in the State of Florida In Fiscal Year 20142015 a total of 117 completed performances were conducted an increase of approximately 17 percent from the previous fiscal year

During Fiscal Year 20142015 handle wagered on live quarter horse performances decreased by approximately five percent Intertrack handle wagered on broadcasts of performances increased by approximately 68 percent Simulcast handle wagered on broadcasts of performances from outside the state had no changes along with intertrack simulcast handle Overall total handle increased by approximately two percent for the Florida quarter horse industry

Total quarter horse revenue to the state during Fiscal Year 20142015 increased by approximately 16 percent The quarter horse industry accounted for approximately 11 percent of Floridarsquos total revenue and 03 percent of total handle from pari-mutuel performances

Permitholders reported paying a total of $6391000 in purses For more detail on purses paid please refer to the following information by permitholder The Florida Quarter Horse Breedersrsquo and Ownersrsquo Association was able to confirm the amount of purses paid reported by Hialeah Park

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

Total Performances (Completed) (1) 117 Total Paid Attendance 0 (1) Performances where eight or more races were held

Total Performances (Actual) 119

Total Racing Days 66 Total Admission Tax $0

Gretna Racing LLC Gadsden County

Website wwwcreekentertainmentcom Mailing Address Post office Box 70 Grenta Florida 32332 Telephone

Street Address 501 Racetrack Drive Gretna Florida 32332

Meet Period 07052014 to 10052014

Racing Results Live Performances (Completed) 38 Purses Paid $167000 Live Performances (Actual) 38 Racing Days 10 Paid Attendance 0

Total Admission Tax $0

8508756920

Hamilton Downs Horsetrack LLC Hamilton County

Mailing Address 6968 US Highway 129 Jasper Florida 32052-6774 Telephone

Street Address 2220 Northwest County Road 143 Jennings Florida 32053 Fax

Meet Period 06142015 to 06182015

Racing Results Live Performances (Completed) 20 Purses Paid $22000 Live Performances (Actual) 20 Racing Days 5 Paid Attendance 0

Total Admission Tax $0

3866380011

3866380033

Hialeah Park South Florida Racing Association LLC

Dade County

Website wwwhialeahparkcasinocom Telephone Mailing Address Post Office Box 158 Hialeah Florida 33011 Fax Street Address 2200 East 4th Avenue Hialeah Florida 33010

Meet Period 12262014 to 03032015

Racing Results Live Performances (Completed) 39 Purses Paid $5852000 Live Performances (Actual) 40 Racing Days 40 Paid Attendance 0

Total Admission Tax $0

3058858000 3058878006

33

Ocala Breeders Sales Company Inc Marion County

Website wwwobssalescom Telephone Mailing Address Post Office Box 99 Ocala Florida 34478-0099 Fax Street Address 1701 Southwest 60th Avenue Ocala Florida 34474-1800

Meet Period 1272015

Racing Results Live Performances (Completed) 0 Purses Paid $310000 Live Performances (Actual) 1 Racing Days 1 Paid Attendance 0

Total Admission Tax $0

3522372154 3522372357

South Marion Real Estate Holdings LLC Central Florida Gaming LLC

Marion County

Mailing Address Post Office Box 6331 Ocala Florida 34478 Telephone Street Address 6390 SE 177th Place Summerfield Florida 34491 Fax

Meet Period 07012014 to 07102014

Racing Results Live Performances (Completed) 20 Purses Paid $40000 Live Performances (Actual) 20 Racing Days 10 Paid Attendance 0

Total Admission Tax $0

3528177522 None Listed

34

~ ra- HARNESS PERMITHOLDERS

PARI-MUTUEL INDUSTRY

Pompano Park is the only permitholder conducting harness horse racing performances in the State of Florida A total of 126 completed performances including charity and scholarship performances were conducted during this past fiscal year which is the same as the previous year

During Fiscal Year 20142015 handle wagered on live harness performances increased by approximately three percent Intertrack handle wagered on broadcasts of live Florida harness performances increased by approximately 33 percent Simulcast handle wagered on broadcasts of performances from outside the state increased by approximately seven percent while intertrack simulcast handle increased by approximately six percent Overall total handle increased by approximately seven percent for the Florida harness industry

Total revenue to the state during Fiscal Year 20142015 increased by approximately four percent from the prior fiscal year The harness industry accounted for approximately 73 percent of Floridarsquos total revenue and 58 percent of total handle from pari-mutuel performances

Pompano Park reported paying $8614066 in purses For more detail on purses paid please refer to the information below The Florida Standardbred Breedersrsquo and Ownersrsquo Association was able to confirm the amount of purses paid reported by Pompano Park

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

Total Performances (Completed) (1) 126 Total Paid Attendance 0 (1) Performances where eight or more races were held

Total Performances (Actual) 126

Total Racing Days 126 Total Admission Tax $0

Isle Casino and Racing at Pompano Park PPI Inc

Broward County

Website pompano-parkisleofcapricasinoscom Telephone 9549722000 MailingStreet Address 777 Isle of Capri Circle Pompano Beach Florida 33069-3104 Fax 9549700882

Meet Period 10042014 to 06272015

Racing Results Live Performances (Completed) 126 Purses Paid $8614066 Live Performances (Actual) 126 Racing Days 126 Paid Attendance 0

Total Admission Tax $0

SUMMARY

During Fiscal Year 20142015 the total handle wagered for all industries exceeded $779 million a decrease of approximately eight percent from the prior fiscal year Total pari-mutuel completed performances including charity and scholarship performances conducted during Fiscal Year 20142015 increased by approximately one percent from the previous fiscal year

The state realized revenue from performances of approximately $109 million a decrease of roughly eight percent from the prior fiscal year Of the $109 million collected greyhound permitholders accounted for 303 percent thoroughbreds for 581 percent harness for 73 percent jai alai for 32 percent and quarter horse for 11 percent

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

35

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 50 national champions Florida also produced ldquoAffirmedrdquo the eleventh horse to have swept the Triple Crown (1978) OcalaMarion County Florida is home to some of the leading breeding farms in the country The industry boasts 19 classic wins (Kentucky Derby Preakness Stakes and Belmont Stakes) 26 Breedersrsquo Cup Day champions and six horses of the year

The Florida Thoroughbred Breedersrsquo and Ownersrsquo Association (FTBOA) funds the Florida-bred Stakes Program which is implemented at Floridas Thoroughbred racetracks Through a percentage of pari-mutuel handle Florida Thoroughbred permitholders contributed $7685619 to the FTBOA during Fiscal Year 20142015 The FTBOA paid out $4988595 in Breedersrsquo Awards and $1294250 through the Florida-bred Stakes Program The Florida-bred Stakes Program includes ldquoFlorida Sire Stakesrdquo at Gulfstream Park ldquoSunshine Millions Previewrdquo at Gulfstream Park West ldquoFlorida Cup Dayrdquo at Tampa Bay Downs and additional funds for supplements to Florida-bred Preferred Stakes Races during the Gulfstream and Tampa Bay Downsrsquo meets

The Florida Standardbred Breedersrsquo and Ownersrsquo Association a non-profit organization and the only organized representative of Standardbred horsemen in the State of Florida is the designated association for the allocation and distribution of funds for Florida-bred racing Promotional activities include providing breeder and stallion awards for eligible Florida-bred horses during Pompano Parkrsquos 20142015 meet as well as awards for Florida Breedersrsquo Stake races The FSBOA also inaugurated a Breeder Incentive program in 2014 with the goal of offering Standardbred breeders a financial reward for the production of Florida-bred foals This program will continue in future years 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 $1013697

Section 5502625(5)(a) Florida Statutes designates the Florida Quarter Horse Breedersrsquo and Ownersrsquo Association (FQHBOA) as the authorized organization to receive breeders and awards payments from the permitholders and make payments in accordance with Florida Statutes

By agreement Hialeah Park pays 2 percent of the total purse to FQHBOA for breedersrsquo and ownersrsquo awards This is in excess of statutory requirements Other tracks pay a sum equal to the breaks plus one percent of all pari-mutuel pools conducted during their meets for supplementing purses and prizes for the general promotion of owning and breeding quarter horses in Florida as authorized in Florida Statutes

During 20142015 $115000 was paid out to 63 ownersrsquo and breedersrsquo in awards Each fiscal year total awards have increased since itrsquos first awards in 20092010

Note This promotional program information is provided by respective Breeders and Owners Associations

36

UNIVERSITY OF FLORIDA COLLEGE OF VETERINARY MEDICINE RACING LABORATORY

The Florida Racing Laboratory in the College of Medicine at the University of Florida is an International Organization for Standardization ISO 17025 accredited laboratory that employs various procedures to detect and identify prohibited drugs medications stimulants depressants hypnotics local anesthetics and drug-masking agents in the blood urine or other bodily fluids of racing horses and greyhounds

During Fiscal Year 20142015 the Laboratory received and processed 67587 samples and performed 254238 analyses The vigilant monitoring of samples by the Laboratory serves to deter the use of prohibited drugs in racing animals in Florida

Horse UrineBlood Greyhound Urine 1 Investigative Samples Received 16337 51233 17 Samples Analyzed 16280 30340 17 Number of Analyses 76382 177815 41 Positives 163 9 NA

1 Volume Not Sufficient For Testing 21711 (424 of total number of samples received) Note From January 31 2015 through June 14 2015 there were 14509 greyhound samples collected Of this total 5296 were testable samples and 9213 were quantity not sufficient for analysis During this timeframe there were 2398 attempts to collect samples from greyhounds that did not urinate

DRUG POSITIVES FOR FISCAL YEAR 20142015

Types of Positives (ARCI Drug Class) Horse Greyhound Acepromazine metabolite (3) 5 0

Acepromazine metabolite (3) Methocarbamol (4) Phenylbutazone (na) 1 0

Benzoylecgonine (1) 0 3

Boldenone (3) 4 0

Carprofen (4) 0 1

Clenbuterol (3) 51 0

Clenbuterol (3) Flunixin (4) 1 0

Dimethylsuloxide (DMSO) (5) 15 0

Flunixin (4) 5 2

Glycopyrrolate (3) 1 0

Ibuprofen (4) Methocarbamol (4) 1 0

Isoxsuprine (4) 1 0

Methocarbamol (4) 5 0

Naproxen (4) 1 0

Naproxen (4) Phenylbutazone (na) 1 0

Phenylbutazone (NA) 56 0

Procaine (3) 2 2

Testosterone (3) 5 0

Testosterone (3) Boldenone (3) 1 0

Testosterone (3) Nandrolone (3) Dimethylsuloxide (DMSO) (5) 3 0

Theobromine (4) 0 1

Zipaterol (2) 4 0

TOTALS 163 9

Class (1) Stimulant and depressant drugs that have the highest potential to affect performance and that have no generally accepted meidcal use in the racing horse

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 horse but the pharmacology of which

suggests less potential to affect performance than drugs in Class 2 Class (4) This class includes therapeutic medications that would be expected to have less potential to affect performance than those

in Class 3 Class (5) This class includes therapeutic medications for which concentration limits have been established by the racing jurisdictions

as well as certain miscellaneous agents such as dimethylsulfoxide (DMSO) and other medications as determined by the regulatory bodies

37

F

INA

NC

IAL

ST

AT

EM

EN

TS

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

SLOT ACTIVITIES AND INDIAN GAMING COMPACT FISCAL YEAR 20142015

State Revenue From Regular Performances Tax on Attendance $ 32258 Daily License Fees 2317268 Tax on Handle 8543609

State Revenue From Pari-Mutuel Performances (1) $ 10893135

Other State Revenue Occupational Licenses $ 525302 Fingerprint Fees 235539 Escheated Tickets (2) 795228 Racing Scholarship Funds (2) 0 PMW Trust Fund - Drug Fines 87650 Miscellaneous Revenue 32581 General Revenue Fund - Other Fines 20025

Other State Revenue $ 1696325

Total Pari-Mutuel State Revenue $ 12589460

State Revenue From Cardrooms Table Fees $ 693000 Gross Receipts(3) 13589789 Occupational Licenses 184502

Total State Revenue From Cardrooms $ 14467291

State Revenue From Slots CompulsiveAddictive Gambling Fee (4) $ 1750000 Facility License Fee (4) 14000000 Slot Taxes(5) 182584841 Fingerprint Fees 30028 Occupational Licenses 337334 Miscellaneous Revenue 5572 Miscellaneous Fines 11300

Total State Revenue From Slots $ 198719075

Total State Revenue Generated From Pari-Mutuel Cardroom and Slots $ 225775826

State Revenue From Indian Gaming Compact Indian Gaming Compact (6) $ 255610619 Indian Gaming Compact Reimbursements 253772

Total State Revenue From Indian Gaming Compact $ 255864391

TOTAL STATE REVENUE GENERATED $ 481640217

(1) Daily license fees and taxes reported above reported above are amounts collected and not reflect amounts due

(2) Escheated tickets and Racing Scholarship Funds are distributed to the Department of Education

(3) One-half of cardroom gross receipts is deposited into the General Revenue Fund

(4) Both amounts include payments from Calder Casio and Race Course Gulfstream Park Racing and Casino Mardi Gras Racetrack and Gaming Center Isle Casino and Racing at Pompano Park Flagler Dog Track and Magic City Casino Miami Jai Alai and South Florida Racing Association (Hialeah Park)

(5) Slot taxes are distributed to the Department of Education

(6) Indian Gaming Compact payments are deposited into the General Revenue Fund

38

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

BALANCE SHEET SPECIAL REVENUE FUND

FOR FISCAL YEAR ENDED JUNE 30 2015

2015 2014

ASSETS

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

$ 753311 3254344

368284 15699389

(36217) 5066

286564

$ 6567906731219

34812815266142

(32884)11371

175988

TOTAL ASSETS $ 20330741 $ 23156753

LIABILITIES amp FUND EQUITY Liabilities Accounts payable $ 98554 $ 131567 Accrued salaries 282993 245289 Due to other funds 15432 4325 Due to other state agencies 14092160 13612023 Due to general revenue 685418 665939 Compensated absences - 9313

Total Liabilities 15174556 14668455

Fund Equity Unreserved 5156185 8488298

Total Fund Equity 5156185 8488298

TOTAL LIABILITIES amp FUND EQUITY $ 20330741 $ 23156753

The financial statements and notes are for informational purposes only

39

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 2015

FINAL 2015 2014

BUDGET ACTUAL VARIANCE ACTUAL

REVENUES

Fees Charges Commissions and Sales

Licenses and Permits

Taxes

Fines Forfeits Judgments and Settlements

Interest and Dividends Net

Refunds

Miscellaneous Receipts

$ 19552155

552304

197324441

212335

29537

250000

211412

$ 19301397

712058

198093473

95112

122153

254983

31106

$ (250758) $

159754

769032

(117223)

92616

4983

(180306)

19569151

502696

190162520

116787

84893

270769

213872

Total Revenues 218132184 218610282 478098 210920688

EXPENDITURES CURRENT OPERATING

Salaries

Other Personal Services

Other Operating Expenditures

Operation of Motor Vehicles

Risk Management

State Attorney-Slots

PMW Lab Services

PMW Compliance System

TrDMSHR SVCSSTW Contract

Cardroom Tax Distribution

Other Contracted Services

Compulsive Gambling Prevention

Racing Animal Med Research

OPERATING CAPITAL OUTLAY

Acquisition of Motor Vehicles

Assessment for Fingerprinting

Service Charge to General Revenue

Refunds

Transfer to FDLE Slots Investigation

Transfers to Other Funds

Transfers to General Revenue

7104979 1677615 976075 81743

169792 222971

2266000 296476 58635

1800000 141731 930000 100000

23895 24802

460400 3150000 164650

‐188594212

27000000

6494226 1465527 842849 61944

169792 222971

2266000

246396 58635

1701933 29530

930000 93633 12523 20385

374197 2859023

13173 -

184079657

20000000

610753

212087

133226

19799

-

-

-

50080

-

98067

112201

0

6367

11372

4417

86203

290977

151477

-

4514555

7000000

6429448

1237420

736549

78141

105689

208651

2266000

246415

57114

1658542

31082

600000

100000

32240

54798

320769

2937007

132397

-

175530395

18500000

Total Expenditures 235243976 221942395 13301581 211262657

Excess (Deficiency) of Revenues Over (Under) Expenditures

FUND BALANCE JULY 1 2014

(17111792)

8488298

(3332113)

8488298

(12823484)

-

(341969)

8830267

FUND BALANCE JUNE 30 2015 $ (8623494) $ 5156185 $ (12823484) $ 8488298 (1) (1)

(1) Does not include budget of $37000000 for category 190000 Investments Actual expenditures for category 190000 were closed into the investment account

The financial statements and notes are for informational purposes only

40

CA

RD

RO

OM

PA

RI-

MU

TU

EL

AN

DS

LO

T S

TA

TU

TE

MA

TR

IX

STATUTE TOPIC GREYHOUND JAI ALAI THOROUGHBRED HARNESS QUARTER HORSE

FEES $80 per race $40 per game $100 per race $100 per race $100 per race

Daily License Fees On Live

On-track Handle

5500951(1)(a) FS 5500951(1)(a) FS 5500951(1)(a) FS 5500951(1)(a) FS 5500951(1)(a) FS

$80 per race but not to exceed $40 per game but not to exceed $100 per race but not to exceed $100 race but not to exceed $500 $100 per race but not to exceed Daily License $500 per day $500 per day $500 per day per day $500 per day

Fees On Simulcast Handle

5500951(1)(a) FS 5500951(1)(a) FS 5500951(1)(a) FS 5500951(1)(a) FS 5500951(1)(a) FS

OUTS (ESCHEATS)

Live On-track Handle

Paid to the state of Florida 5501645(2) FS

Paid to the state of Florida 5501645(2) FS

Retained by permitholder 5502633(3) FS

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)

FS FS

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

TAXES

Tax On Admissions

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

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

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

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

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

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

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

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

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

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

Tax On Live On-track Handle

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

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

05 of handle 55009515(2)(a) FS

05 of handle 55009512(2)(a) FS

1 of handle 5500951(3)(a) FS

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) FS

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

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) FS

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) FS

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) FS

This matrix represents a summary of 2014 Statutes Please refer to the cite noted by statutory topic for specific language governing pari-mutuel wagering

41

STATUTE TOPIC GREYHOUND JAI ALAI THOROUGHBRED HARNESS QUARTER HORSE

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

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 FS

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 FS

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

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

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 FS

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) FS

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

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

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

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 FS

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

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

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

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 FS

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

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

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 FS

Year then tax on handle is 23 5500951(3)(c)2 FS

CHARITY PERFORMANCES

Maximum of five days Maximum of five days Maximum of five days Maximum of five days Maximum of five days 5500351(1) FS 5500351(1) FS 5500351(1) FS 5500351(1) FS 5500351(1) FS

Permitholders are allowed to Permitholders are allowed to One additional scholarship day to conduct one additional day to be conduct two additional tracks located in Hillsborough designated as ldquoGreyhound Adopt- performances known as ldquoRetired County for the benefit of Pasco-A-Pet Day Proceeds are paid to Jai Alai Playersrsquo Charity Dayrdquo for a Hernando Community College bona fide organizations that fund to benefit retired jai alai 5500351(6)(a) and promote the adoption of players 5500351(8) FS 5500351(6)(b) FS greyhounds 5501648(2) FS

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 FS

This matrix represents a summary of 2014 Statutes Please refer to the cite noted by statutory topic for specific language governing pari-mutuel wagering

42

STATUTE TOPIC GREYHOUND JAI ALAI THOROUGHBRED HARNESS QUARTER HORSE

TAX CREDITS amp EXEMPTIONS

(excluding charity performances

unless otherwise noted)

Tax exemption of $360000 per state fiscal year or $500000 for three permitholders that held a full live schedule in 1995 and closest to another state authorizing greyhound racing 55009514(1) FS

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) FS

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 is paid directly to the Jockeys Guild by the permitholders 55009515(6) FS

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

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

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 FS

$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 FS

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

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) FS

This matrix represents a summary of 2014 Statutes Please refer to the cite noted by statutory topic for specific language governing pari-mutuel wagering

43

STATUTE TOPIC STATUTE REFERENCE SUMMARY

FEES

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

TAXES

Tax On Cardroom Gross Receipts

849086(13)(a) FS

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts Pursuant to Section 849086(13)(c) FS one-half credited to Pari-Mutuel Wagering Trust Fund and one-half being credited to the General Revenue Fund

Tax On Admissions 849086(13)(b) FS

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

FINES

Administrative Fine 849086(14)(c) FS An administrative fine up to $1000 for each violation may be imposed on any person who has violated or failed to comply with the provisions of Section 849086 FS

ANNUAL DISBURSEMENT TO COUNTIES AND MUNICIPALITIES

Annual Disbursement To Counties and Municipalities

849086(13)(h) FS One-quarter of moneys deposited into the Pari-Mutuel Wagering Trust Fund shall by October 1 of each year be distributed to the local counties or municipalities where the approved cardrooms are located

This matrix represents a summary of 2014 Statutes Please refer to the cite noted by statutory topic for specific language governing operation of cardooms

44

STATUTE TOPIC STATUTE REFERENCE SUMMARY

FEES

Slot License Fee 551106(1)(a) FS Annual fee for each slot machine facility is $2 million paid with the initial license application and annual 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 551106(3) FS

The tax rate on slot machine revenues is 35 Payment for the tax on slot machine revenues shall be remitted by 3 pm on the 5th day of each calendar month for taxes imposed and collected for the preceding calendar month If the 5th day of the calendar month falls on a weekend payments shall be remitted by 3 pm the first Monday following the weekend

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 for 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 Penalties

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 2014 Statutes Please refer to the cite noted by statutory topic for specific language governing slot operations

45

  • Table of Contents 2014-2015
  • Overview 2014-15
  • Division overview 1415
  • Events Shaping 2014-15
  • Fiscal Years Comparative Data 2014-15
  • PMW Graphs 2014-2015
  • PMW Handle Statistics 2014 2015
  • Guest Handle by Host 2014-2015
  • 20142015 Charity-scholarship
  • Cardroom Statistics 2014-2015
  • Cardroom Revenue 2014 2015
  • Slot Comparative Data 2014-2015
  • Daily revenue per machine 14-15
  • 2014-15 permitholder map for report
  • Permitholder Contact Operating In 84rd annual rpt
  • Promotional Programs for FL Horses 20142015
  • Drug Positives for 2014-15
  • Summary of State Revenue 2014-2015 (Final
  • PMW 06 30 15 Final Report
  • PMW Statute Matrix 2014-2015
  • Cardroom Statute Matrix 2014-2015
  • Slot Statute Matrix 20142015
  • Annual Report Cover 2416pdf
    • Florida Department of Business and Professional Regulation
Page 5: Division of Pari-Mutuel Wagering Annual Report …...2016/03/07  · This annual report encompasses the fiscal year which began July 1, 2014, and ended June 30, 2015. This is the 84th

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 Section 849086 Florida Statutes as well as collecting and safeguarding associated revenues due to the state Authorized pari-mutuel events include harness racing quarter horse racing thoroughbred racing greyhound racing and jai alai Pari-Mutuel Wagering was originally authorized by the Legislature in 1931 Since that time the division has evolved from a racing commission into a professional regulatory organization overseeing a complex and dynamic industry located throughout the state Additionally the Division of Pari-Mutuel Wagering was designated by the Florida Legislature as the State Compliance Agency with the authority to carry out the statersquos oversight responsibilities in accordance with the provisions outlined in the Compact between the State of Florida and the Seminole Tribe of Florida

OFFICE OF THE DIRECTOR

The Office of the Director provides leadership oversight and administration of the six 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 regulatory oversight of the industry

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

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 wagers 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 three years thereafter and every slot machine occupational licensee is fingerprinted upon initial licensure and every three years thereafter Each set of fingerprints is submitted electronically to the Florida Department of Law Enforcement and the Federal Bureau of Investigation for processing During Fiscal Year 20142015 Operationsrsquo Licensing Section processed 23940 occupational license applications for businesses and individuals of which 3008 were related to cardroom operations 16786 were related to racing operations and 4146 were related to slot machine operations Additionally the Office of Operations processes applications for the issuance of all pari-mutuel permitholder Annual Operating Dates Licenses Cardroom Operator Licenses and Slot Machine Licenses to authorized facilities

The Office of Operations is also responsible for ensuring that the day-to-day operation of races and games is conducted in accordance with Floridas pari-mutuel statutes and rules The State Stewards monitor each horserace and conduct inquiries and hearings for alleged violations of the statersquos pari-mutuel statutes and rules The Stewards and Hearing Officers issued 75 rulings and 224 consent orders assessed fines totaling $92400 and imposed 12 license suspensions for violations during Fiscal Year 20142015

Operationsrsquo staff collects urine and blood samples from racing animals which are sent to the University of Florida College of Medicine Racing Laboratory for analysis The Racing Laboratory performs its services under an annual contract with the division State veterinarians and veterinary assistants collected 67570 samples that included 51233 greyhound urine samples and 16337 horse urine and blood samples Additionally division investigators submitted 17 investigative samples during Fiscal Year 20142015 There were 172 positive findings of impermissible substances in the samples collected

3

OFFICE OF AUDITING

The Office of Auditing 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 oversight of the commingling of wagering pools transmission of pari-mutuel information proper payments to winning pari-mutuel patrons approval of totalisator security plans and software upgrades Additionally the auditing staff maintains primary oversight for cardroom operations which includes auditing internal control procedures auditing jackpot accounts monitoring daily operations coordinating inspections and auditing for compliance The auditing team is responsible for communicating with the licensed totalisator companies and for the input of pari-mutuel handle and wagering information into the divisionrsquos Central Monitoring System (CMS)

During Fiscal Year 20142015 the auditing team conducted 19 greyhound purse audits 19 greyhound adoption proceeds audits 30 mutuels audits 31 escheat audits 24 cardroom audits 24 surveillance tape audits 22 jackpot audits eight slot audits eight playersrsquo club audits three breedersrsquo awards audits and 35 totalisator system malfunction reports Auditingrsquos cardroom coordinators processed 226 internal control revisions

OFFICE OF INVESTIGATIONS

The Office of Investigations examines statutory and rule violations that occur at pari-mutuel facilities cardrooms and slot machine gaming locations Investigative staff is responsible for investigating Class I drug positives analyzed and identified by the University of Florida College of Medicine Racing Laboratory and deaths of racing animals that occur at pari-mutuel facilities The investigations vary from patron complaints and complaints of animal cruelty to the use of performance altering medications andor illegal substances during races A case may result in issuance of a warning letter consent order administrative fine license suspension license revocation hearing before a designated hearing officer or referral to either regulatory or law enforcement agencies for criminal prosecution During Fiscal Year 20142015 there were 545 investigations conducted

The investigation staff also conducts background examinations of potential permitholders which involves an in-depth review of the applicantrsquos financial records in order to ensure compliance with Sections 550054 5501815 and 849086 Florida Statutes Additionally investigators perform background reviews of Pari-Mutuel Wagering Occupational License requests from applicants with criminal records requesting a waiver from the Division Director in accordance with Section 550105 Florida Statutes

The investigation staff also conducted 5262 in-depth inspections of pari-mutuel and slot machine facilities including cardrooms greyhound kennels and horse stables 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 four pari-mutuel facilities in Broward County and each of the four pari-mutuel facilities in Miami-Dade 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 laboratory 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 20142015 the Slot Operationsrsquo staff completed 5834 inspections Of those 127 items were found to be non-compliant of which nine were turned over to Investigations and to the Departmentrsquos Office of the General Counsel for formal proceedings Slot machine facilities were notified of 127 observations so that appropriate internal action including employee disciplinary action advanced training andor re-training of facility personnel could occur There were 17 individual and facility Consent Orders issued at the regional level totaling $10150 in fines or final warning notices

There were 905 shipments of authorized slot machines and components which required the verification of 1846 slot machines and 12564 parts The Slot Operationsrsquo staff authorized and monitored 11403 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 the Florida Administrative Code as it relates to cardroom pari-mutuel and slot gaming activities The staff develops revenue projections for the Revenue Estimating Conferences maintains cash flow statements for timely transfer to the Statersquos General Revenue Fund and to the Education Enhancement Trust Fund provides oversight of the divisionrsquos budget develops the annual report and determines fiscal impacts on proposed legislation impacting the industry

During Fiscal Year 20142015 $225775826 in state revenues pertaining to cardroom pari-mutuel and slot machine gaming were collected The Revenue and Financial Analysis staff also reconciled 706 permitholder monthly remittance reports conducted 15 charity day audits and 34 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 the industry

STATE COMPLIANCE AGENCY

The Gaming Compact between the Seminole Tribe of Florida and the State of Florida 75 FR 38833 was executed by the Governor on April 7 2010 and ratified by the United States Department of the Interior on July 7 2010 Pursuant to sect 285710 Florida Statutes the Division of Pari-Mutuel Wagering was designated by the Florida Legislature as the State Compliance Agency with the authority to carry out the Statersquos oversight responsibilities in accordance with the provisions outlined in the Compact The Seminole Tribe of Florida operates seven casinos located in Broward Hillsborough Collier Glades and Hendry counties

During Fiscal Year 20142015 the State Compliance Agency completed 76 inspections of tribal gaming facilities spanning over 736 man hours Additionally $255610619 in revenue sharing with the Tribe was collected Of this $7119369 was distributed to local governments including both counties and municipalities as required by sect 285710 Florida Statutes

A similar Compact does not exist with the Miccosukee Tribe and therefore they continue to operate exclusively under Federal jurisdiction For additional information on the Miccosukeersquos gaming operations contact the National Indian Gaming Commission wwwnigcgov or the United States Department of Interior 1441 L Street NW Suite 9100 Washington DC 20005-3584 Telephone 2026327003

5

Events Shaping the 20142015 RacingGaming Season in Florida

During the 2015 Legislative Session revisions were made to Section 5502415 Florida Statutes Changes include the addition of the Association of Racing Commissioners International (ARCI) Controlled Therapeutic Medications Schedule (CTMS) Version 21 (4172014) the elimination of the use of prednisolone sodium succinate on race day the elimination of the requirement for thin-layer chromatography (TLC) screening by the divisionrsquos primary laboratory the inclusion of the Department of Agriculture and Consumer Services participation in rulemaking and study review for recommending threshold levels and conditions for the use of furosemide (Salix)

September 2014 the division issued a Consent Order for case numbers 2014011900 and 2014012798 In resolution of this matter Jefferson County Kennel Club retains their pari-mutuel wagering permit in accordance with Section 550 Florida Statutes but agrees to suspension (9232014 through 6302017) of that permit for the purpose of applying for performance dates and a cardroom license until the 20172018 license year

Dania Entertainment Center closed December 2014 for major renovations

Calder Race Course Inc closedvoluntarily relinquished their cardroom license on June 27 2014 and entered into a lease agreement with Gulfstream Park to run their live meet during 20142015

Tropical Park LLC entered into a lease agreement with Gulfstream Park and ran their live meet at that location

6

S

TA

TIS

TIC

AL

SE

CT

ION

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 $748 billion in pari-mutuel handle wagered resulted in $437 billion in state revenue This fiscal year the pari-mutuel industry operated 3441 racing days which resulted in state revenue of $12589460 total paid attendance of 377660 and total pari-mutuel handle of $779336136

Over the last 10 years pari-mutuel wagering has experienced a 486 percent decline in handle and total state revenue has decreased 642 percent along with a 311 percent decrease in the number of racing days Shown below is a summary of pari-mutuel handle and state revenue for Fiscal Years 20052006 through 20142015

PARI-MUTUEL HANDLE AND STATE REVENUE SUMMARY

Fiscal Year Number of

Racing Days Total Paid

Attendance

Total Pari-Mutuel

Handle Total State Revenue (1)

State Revenue as a Percent

of Handle

20052006 4993 2066192 $1514758761 $35178969 232

20062007 5592 2351126 $1480427370 $30214151 204

20072008 4857 1419748 $1343912504 $25657727 191

20082009 4364 722699 $1108401006 $19814027 179

20092010 4167 614889 $ 958537395 $16706611 174

20102011 3633 507804 $ 883381429 $13640020 154

20112012 3602 469497 $ 876146485 $13802723 158

20122013 3628 430707 $ 872272660 $13200709 151

20132014 3582 383864 $ 850136735 $13785681 162

20142015 3441 377660 $ 779336136 $12589460 162

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

7

I I

I I

I I

- I I - I I

I I I I

- I I

- I I

bull a bull a

r- I

r- 1

-- I

-- I

r- I I

I

I

I

bull a bull a

HISTORICAL PARI-MUTUEL WAGERING ACTIVITY

00 02 04 06 08 10 12 14 16 18

2006

2007

2008

2009

2010

2011

2012

2013

2014

2015

Handle ($ in billions)

Fis

cal Y

ear

Pari-Mutuel Handle by IndustryFiscal Years 20052006-20142015

Total Handle Horse Total Handle Greyhound Total Handle Jai Alai Total Handle

0 5 10 15 20 25 30 35 40 45 50 55 60 65 70

2006

2007

2008

2009

2010

2011

2012

2013

2014

2015

State Revenue ($ in millions)

Fis

cal Y

ear

State Tax Revenue by IndustryFiscal Years 20052006-20142015

Total State Revenue Horse State Revenue Greyhound State Revenue Jai Alai State Revenue

8

-=r - I

I

--- I

--- I

--- I

-- I

I ~ -I

I

bull D bull D D

I

I

I

D bull D

HISTORICAL PARI-MUTUEL WAGERING ACTIVITY

00 02 04 06 08 10 12 14 16 18

2006

2007

2008

2009

2010

2011

2012

2013

2014

2015

Handle ($ in billions)

Fis

cal

Yea

r

Total Pari-Mutuel Handle ALL PERMITHOLDERS

Fiscal Years 20052006-20142015

Total Handle LiveOntrack Intertrack Intertrack Simulcast Simulcast

00 05 10 15 20 25 30 35

2006

2007

2008

2009

2010

2011

2012

2013

2014

2015

Effective Tax Rate

Fis

cal Y

ear

Total Tax and Daily License Fees as a Percentage of Handle ALL INDUSTRIES

Fiscal Years 20052006-20142015

Horse Greyhound Jai Alai

9

Cl Cl

I I I I I

I I I I I

I I I I I

I I I I I

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

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

I I I I

I I I I I

Cl

HISTORICAL PARI-MUTUEL WAGERING ACTIVITY

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

2006

2007

2008

2009

2010

2011

2012

2013

2014

2015

Performances

Fis

cal

Yea

r

Number of Pari-Mutuel Performances Fiscal Years 20052006-20142015

Total Performances Horse Performances Greyhound Performances Jai Alai Performances

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

2006

2007

2008

2009

2010

2011

2012

2013

2014

2015

Purses Paid ($ in millions)

Fis

cal Y

ear

Purses Paid Fiscal Years 20052006-20142015

Total Purses Paid Horse Purses Paid Greyhound Purses Paid

10

COMPONENTS OF PARI-MUTUEL HANDLE FROM PERFORMANCES

Fiscal Year 20142015

Greyhound Racing Permitholders

Daytona Beach Kennel Club Inc $41860 $27918 $34689 $2476233 $6810996 $9391696

Derby Lane (St Petersburg Kennel Club Inc) 120000 466058 131202 4802255 17654017 23173532

Ebro Greyhound Park 19127 13555 1638 479170 1091489 1604979

Flagler Dog Track 116160 462594 65415 3796114 15426402 19866685

HampT Gaming Inc dba Mardi Gras Racetrack 39786 214765 37140 2356433 9155873 11803997

Jacksonville Kennel Club Inc 16800 9975 91786 2552628 8582510 11253699

License Acquistions LLCdba Palm Beach Greyhound Racing 36000 80036 68758 3062175 10464529 13711498

Mardi Gras Racetrack and Gaming Center 16020 22329 43629 1784986 6407023 8273987

Melbourne Greyhound Park LLC 18455 2708 0 48113 156951 226227

Naples-Ft Myers Greyhound Track 104320 226005 47039 3648257 13420355 17445976

Orange Park Kennel Club Inc 14400 0 89388 3310699 10962529 14377016

Palm Beach Kennel Club 154240 625301 105299 8828679 35547082 45260601

Penn Sanford LLC dba Sanford-Orlando Kennel Club 14560 13158 15123 1718967 6231279 7993087

Pensacola Greyhound Racing LLP 23281 9728 0 231509 785922 1050440

SOKC LLC dba Sanford-Orlando Kennel Club 38800 74952 17047 2241280 8354860 10726939

Sarasota Kennel Club Inc 16880 14029 33965 1789458 5713340 7567672

St Johns Greyhound Park 25200 42385 83833 3943291 13143155 17237864

Tampa Greyhound Track 45600 131680 99659 4575828 15458103 20310870

West Volusia Racing Inc 17240 0 27720 2006288 5479953 7531201 Total Greyhound Permitholders $878729 $2437176 $993330 $53652363 $190846368 $248807966

Jai Alai Permitholders

Dania Jai Alai $57600 $0 $783 $715530 $2341642 $3115555

Dania Summer Jai Alai 41040 0 767 660115 2122697 2824619

Ft Pierce Jai Alai 13120 0 0 18781 92385 124286

Hamilton Jai Alai and Poker (A) 72960 0 0 (72956) 14 18

Miami Jai Alai 73440 0 6427 1220032 3713589 5013488

Ocala Poker and Jai Alai 13120 0 0 (13111) 35 44

Orlando Jai Alai 13760 0 0 (13095) 43 708

Summer Jai Alai 62400 0 7152 987624 3020351 4077527 Total Jai Alai Permitholders $347440 $0 $15129 $3502920 $11290756 $15156245

Thoroughbred Racing Permitholders

Calder Race Course Inc(B) $47000 $125812 $115709 $4084337 $16309003 $20681861

Gulfstream Park Thoroughbred After Racing Program Inc 42600 130616 130398 4289825 17464900 22058339

Gulfstream Park Racing Association Inc (B) 297200 4072917 196831 60234881 245531985 310333814

Tampa Bay Downs Inc 265600 1203805 72514 18999172 77534717 98075808

Tropical Park LLC (B) 40200 123415 74103 3299868 13424384 16961970 Total Thoroughbred Permitholders $692600 $5656565 $589555 $90908083 $370264989 $468111792

Harness Racing Permitholders

Isle Casino and Racing at Pompano Park $302000 $502631 $11865 $9273018 $35385884 $45475398

Quarter Horse Racing Permitholders

Gretna Racing LLC $30400 $508 $0 ($23043) $42951 $50816

Hamilton Downs Horsetrack LLC 16000 0 0 ($15999) 5 6

Ocala Breeders Sales Company Inc 200 139 0 $4088 16785 21212

South Florida Racing Association LLC (Hialeah Park) 33900 19316 0 $296156 1362091 1711463

South Marion Real Estate Holdings LLC 16000 12 0 ($15813) 1039 1238

Total Quarter Horse Permitholders $96500 $19975 $0 $245389 $1422871 $1784735

$2317269 $8616347 $1609879 $157581773 $609210868 $779336136TOTAL FOR ALL PERMITHOLDERS

Daily License Fee Tax on Handle Total Paid To

Charities Permitholder Revenues From

Pari-Mutuel Handle Public Pool Total Handle

Daily license fees and taxes were not collected Permitholder relinquished jai alai permit (A)

(B) Daily license fees and taxes reported above are amounts due from performances held and do not equal amounts collectedpaid

11

TOTAL STATE REVENUE FROM PERFORMANCES

Fiscal Year 20142015

Greyhound Racing Permitholders

Daytona Beach Kennel Club Inc

Derby Lane (St Petersburg Kennel Club Inc)

Ebro Greyhound Park

Flagler Dog Track

HampT Gaming Inc dba Mardi Gras Racetrack

Jacksonville Kennel Club Inc

License Acquistions LLCdba Palm Beach Greyhound Racing

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 Racing LLP

SOKC LLC dba Sanford-Orlando Kennel Club

Sarasota Kennel Club Inc

St Johns Greyhound Park

Tampa Greyhound Track

West Volusia Racing Inc

otal Greyhound Permitholders T

ai Alai Permitholders J

Dania Jai Alai

Dania Summer Jai Alai

Ft Pierce Jai Alai

Hamilton Jai Alai and Poker (B)

Miami Jai Alai

Ocala Poker and Jai Alai

Orlando Jai Alai

Summer Jai Alai

Total Jai Alai Permitholders

Thoroughbred Racing Permitholders

Calder Race Course Inc(C)

Gulfstream Park Thoroughbred After Racing Program Inc

Gulfstream Park Racing Association Inc(C)

Tampa Bay Downs Inc

Tropical Park LLC(C)

Total Thoroughbred Permitholders

arness Racing Permitholders H

Isle Casino and Racing at Pompano Park

Quarter Horse Racing Permitholders

Gretna Racing LLC

Hamilton Downs Horsetrack LLC

Ocala Breeders Sales Company Inc South Florida Racing Association LLC (Hialeah Park) South Marion Real Estate Holdings LLC otal Quarter Horse Permitholders T

TOTAL FOR ALL PERMITHOLDERS

LIVE SIMULCAST ITW ITW SIM CHARITY

PERFORMANCES

Tax on Handle Daily License

Fee Total Live Taxes and

Fees Collected Tax on Handle Daily

License Fee

Total Simulcast Taxes and Fees

Collected Tax on Handle

Tax on Handle Daily License Fee

TOTAL TAXES AND FEES

COLLECTED (A)

$11979 $18480 $30459 $3808 $6500 $10308 $12131 $0 $16880 $69778

216139 105600 321739 0 0 0 249919 0 14400 586058

13555 17207 30762 0 0 0 0 0 1920 32682

29327 55600 84927 38555 47000 85555 73144 321568 13560 578754

7606 9280 16886 56031 20806 76837 10378 140750 9700 254551

4285 2400 6685 0 0 0 5690 0 14400 26775

30663 21600 52263 0 0 0 49373 0 14400 116036

4838 4320 9158 3951 2000 5951 5048 8492 9700 38349

2708 18455 21163 0 0 0 0 0 0 21163

145073 94400 239473 0 0 0 80932 0 9920 330325

0 0 0 0 0 0 0 0 14400 14400

261698 139840 401538 0 0 0 363603 0 14400 779541

7895 7200 15095 0 0 0 5263 0 7360 27718

9728 23281 33009 0 0 0 0 0 0 33009

42941 31600 74541 0 0 0 32011 0 7200 113752

11049 8560 19609 0 0 0 2980 0 8320 30909

17897 10800 28697 0 0 0 24488 0 14400 67585

65803 31200 97003 0 0 0 65877 0 14400 177280

0 0 0 0 0 0 0 0 17240 17240

$883184 $599823 $1483007 $102345 $76306 $178651 $980837 $470810 $202600 $3315905

$0 $56960 $56960 $0 $0 $0 $0 $0 $640 $57600

0 40400 40400 0 0 0 0 0 640 41040

0 12800 12800 0 0 0 0 0 320 13120

0 72960 72960 0 0 0 0 0 0 72960

0 70560 70560 0 0 0 0 0 2880 73440

0 13120 13120 0 0 0 0 0 0 13120

0 12160 12160 0 0 0 0 0 1600 13760

0 60000 60000 0 0 0 0 0 2400 62400

$0 $338960 $338960 $0 $0 $0 $0 $0 $8480 $347440

$18897 $40000 $58897 $3 $1000 $1003 $106855 $57 $6000 $172812

35478 34600 70078 0 0 0 95138 0 8000 173216

227247 115200 342447 317057 173500 490557 596688 2931925 8500 4370117

72707 83500 156207 23159 174000 197159 330124 777815 8100 1469405

28567 32800 61367 0 0 0 94848 0 7400 163615

$382896 $306100 $688996 $340219 $348500 $688719 $1223653 $3709797 $38000 $6349165

$16888 $115600 $132488 $60933 $179000 $239933 $49710 $375100 $7400 $804631

$508 $30400 $30908 $0 $0 $0 $0 $0 $0 $30908

0 16000 16000 0 0 0 0 0 0 16000

139 200 339 0 0 0 0 0 0 339 14076 33900 47976 0 0 0 5240 0 0 53216

12 16000 16012 0 0 0 0 0 0 16012 $14735 $96500 $111235 $0 $0 $0 $5240 $0 $0 $116475

$1297703 $1456983 $2754686 $503497 $603806 $1107303 $2259440 $4555707 $256480 $10933616

(A) The amounts shown are taxes and fees collected after the application of any applicable tax credits and do not include admissions tax

(B) Daily license fees and taxes were not collected Permitholder relinquished jai alai permit

(C) Daily license fees and taxes reported above are amounts due from performances held and do not equal amounts collectedpaid

12

--ON-TRACK INTERTRACK TOTAL REGULAR ON-TRACK INTERTRACK TOTAL CHARITY

Live Simulcast ITW ITWS

HANDLE

Live Simulcast ITW ITWS

SCHOLARSHIP HANDLE

TOTAL HANDLE

$3523371 $868918 $4427490 $0 $8819779 $297699 $42626 $231592 $0 $571917 $9391696

9533807 0 11638810 0 21172617 1059192 0 941723 0 2000915 23173532

1583425 0 0 0 1583425 21554 0 0 0 21554 1604979

1403931 1356247 3970170 11921720 18652068 133346 74775 325616 680880 1214617 19866685

1314178 2268887 1825420 5740184 11148669 125328 116342 144473 269185 655328 11803997

3301767 0 6314736 0 9616503 606191 0 1031005 0 1637196 11253699

3670413 0 8609171 0 12279584 444347 0 987567 0 1431914 13711498

1191095 1367504 1692222 3217762 7468583 152555 157931 158399 336519 805404 8273987

226227 0 0 0 226227 0 0 0 0 0 226227

9175441 0 7474514 0 16649955 489142 0 306879 0 796021 17445976

4494472 0 8341268 0 12835740 658105 0 883171 0 1541276 14377016

14584456 809 28703171 0 43288436 807857 0 1164308 0 1972165 45260601

3700210 0 4006735 7706945 121092 0 165050 0 286142 7993087

1050440 0 0 0 1050440 0 0 0 0 0 1050440

5373679 0 5043177 10416856 138849 0 171234 0 310083 10726939

4807906 0 2255502 7063408 397063 0 107201 0 504264 7567672

5569600 0 10211580 0 15781180 603425 0 853259 0 1456684 17237864

7914731 0 10838847 18753578 705749 0 851543 0 1557292 20310870

2510139 1001830 3551843 0 7063812 208727 67637 191025 0 467389 7531201

$84929288 $6864195 $118904656 $20879666 $231577805 $6970221 $459311 $8514045 $1286584 $17230161 $248807966

$571897 $0 $2508977 $0 $3080874 $6959 $0 $27722 $0 $34681 $3115555

587303 0 2205463 0 2792766 4325 0 27528 0 31853 2824619

122082 0 0 0 122082 2204 0 0 0 2204 124286

18 0 0 0 18 0 0 0 0 0 18

2123034 0 2650181 0 4773215 132045 0 108228 0 240273 5013488

44 0 0 0 44 0 0 0 0 0 44

530 0 0 0 530 178 0 0 0 178 708

1634190 0 2213369 0 3847559 108949 0 121019 0 229968 4077527

$5039098 $0 $9577990 $0 $14617088 $254660 $0 $284497 $0 $539157 $15156245

$3779406 $643 $7653369 $3388 $11436806 $542358 $586922 $1230769 $6885006 $9245055 $20681861

7095663 0 5448365 0 12544028 1547278 2330484 1080818 4555731 9514311 22058339

45449497 63411323 34882808 147246936 290990564 9304122 2587158 4009765 3442205 19343250 310333814

18334591 4631854 22749018 45949688 91665151 2079980 215739 2133899 1981039 6410657 98075808

5713383 0 5377935 0 11091318 1542846 1138461 1252356 1936989 5870652 16961970

$80372540 $68043820 $76111495 $193200012 $417727867 $15016584 $6858764 $9707607 $18800970 $50383925 $468111792

$3377614 $12186640 $1654272 $27270383 $44488909 $175674 $204682 $108546 $497587 $986489 $45475398

$50816 $0 $0 $0 $50816 $0 $0 $0 $0 $0 $50816

6 0 0 0 6 0 0 0 0 0 6

21212 0 0 0 21212 0 0 0 0 0 21212

1407629 0 303834 0 1711463 0 0 0 0 0 1711463

1238 0 0 0 1238 0 0 0 0 0 1238

$1480901 $0 $303834 $0 $1784735 $0 $0 $0 $0 $0 $1784735

$175199441 $87094655 $206552247 $241350061 $710196404 $22417139 $7522757 $18614695 $20585141 $69139732 $779336136

TOTAL REGULAR AND CHARITYSCHOLARSHIP HANDLE

13

Fiscal Year 20142015

Greyhound Racing Permitholders

Daytona Beach Kennel Club Inc

Derby Lane (St Petersburg Kennel Club Inc)

Ebro Greyhound Park

Flagler Dog Track

HampT Gaming Inc dba Mardi Gras Racetrack

Jacksonville Kennel Club Inc

License Acquistions LLCdba Palm Beach Greyhound Racing

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 Racing LLP

SOKC LLC dba Sanford-Orlando Kennel Club

Sarasota Kennel Club Inc

St Johns Greyhound Park

Tampa Greyhound Track

West Volusia Racing Inc

Total Greyhound Permitholders

Jai Alai Permitholders

Dania Jai Alai

Dania Summer Jai Alai

Ft Pierce Jai Alai

Hamilton Jai Alai and Poker

Miami Jai Alai

Ocala Poker and Jai Alai

Orlando Jai Alai

Summer Jai Alai

Total Jai Alai Permitholders

Thoroughbred Racing Permitholders

Calder Race Course Inc

Gulfstream Park Thoroughbred After Racing Program Inc

Gulfstream Park Racing Association Inc

Tampa Bay Downs Inc

Tropical Park LLC

Total Thoroughbred Permitholders

arness Racing PermitholdersHIsle Casino and Racing at Pompano Park

Quarter Horse Racing Permitholders

Gretna Racing LLC

Hamilton Downs Horsetrack LLC

Ocala Breeders Sales Company Inc

South Florida Racing Association LLC (Hialeah Park)

South Marion Real Estate Holdings LLC

Total Quarter Horse Permitholders

TOTAL FOR ALL PERMITHOLDERS

TOTAL INTERTRACK WAGERING HANDLE BY GUEST

Fiscal Year 20142015 HOST PERMITHOLDER

HampT LICENSE MARDI NAPLES-FT ORANGE

GUEST PERMITHOLDER DAYTONA DERBY LANE FLAGLER GAMING JACKSONVILLE ACQUISITIONS GRAS MYERS PARK PALM BEACH

Greyhound Permitholders

Daytona Beach Kennel Club Inc $0 $565458 $39559 $427410 $0 $0 $104468 $206685 $277512 $1151228

Derby Lane (St Petersburg Kennel Club Inc) 400403 0 1264104 734615 539353 1001528 607941 629560 647548 2849276

Ebro Greyhound Park 0 477061 0 0 120937 224118 0 0 235451 680012

Flagler Dog Track 151770 523863 0 963972 289348 735708 675977 1065094 387667 1879977

HampT Gaming Inc dba Mardi Gras Racetrack 401713 613199 4774145 0 360241 639971 0 546941 452471 1395239

Jacksonville Kennel Club Inc 358833 765165 1719031 1141912 954413 612233 737600 486962 1190813 1951322

License Acquisitions LLC dba Palm Beach Greyhound Racing 0 0 173584 0 615703 0 0 0 5943 0

Mardi Gras Racetrack and Gaming Center 166597 176181 0 0 0 0 0 261184 0 524811

Melbourne Greyhound Park LLC 143910 309211 425960 276671 156745 329341 166263 181638 215933 1166738

Naples-Ft Myers Greyhound Track 127563 463029 876748 373230 137187 418511 213848 0 172869 1245367

Orange Park Kennel Club Inc 582020 1330147 2466171 1446962 0 947689 962835 629249 0 2923035

Palm Beach Kennel Club 383702 974646 89373 168222 0 0 173650 638791 757417 0

Penn Sanford LLCdba Sanford-Orlando Kennel Club 27473 0 1914324 0 609935 845170 375525 197288 358897 829361

Pensacola Greyhound Racing LLP 307729 0 163376 0 989261 218085 0 244201 1314092 1085806

SOKC LLC dba Sanford-Orlando Kennel Club 381947 1161172 403656 1399880 0 0 548963 609278 402546 1853594

Sarasota Kennel Club Inc 169028 1095005 947929 518427 331449 638994 303878 301445 316793 1735277

Tampa Greyhound Track 327772 2272374 299586 200196 500562 783090 202989 667209 623047 2372865

West Volusia Racing Inc 0 0 213735 0 483096 446746 32249 42607 261731 386957

Total Greyhound Permitholders $3930460 $10726511 $15771281 $7651497 $6088230 $7841184 $5106186 $6708132 $7620730 $24030865

Jai Alai Permitholders

Dania Jai Alai $0 $0 $22129 $0 $0 $0 $673 $0 $3379 $5198

Dania Summer Jai Alai 0 0 418231 0 63162 132771 0 0 5428 6946

Ft Pierce Jai Alai 124646 219015 131580 81696 150940 344760 57705 234438 159800 1089127

Miami Jai Alai 0 0 0 0 0 0 0 0 0 0

Ocala Poker and Jai Alai 151375 347426 92457 58560 185742 156611 62039 187718 241574 480339

Orlando Jai Alai 0 0 0 0 0 0 0 0 0 0

Summer Jai Alai 0 0 0 0 0 0 0 0 0 0

Total Jai Alai Permitholders $276021 $566441 $664397 $140256 $399844 $634142 $120417 $422156 $410181 $1581610

Thoroughbred Permitholders

Calder Race Course Inc $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

Tampa Bay Downs Inc 0 1125416 0 0 174740 252125 0 0 231926 1037492

Total Thoroughbred Permitholders $0 $1125416 $0 $0 $174740 $252125 $0 $0 $231926 $1037492

Harness Permitholders

Isle Casino and Racing at Pompano Park $0 $0 $237740 $187509 $252530 $494248 $178299 $295037 $399234 $1942130

Quarter Horse Permitholders

Gretna Racing LLC $324950 $0 $224968 $0 $430397 $227477 $0 $356068 $562368 $829223

Hamilton Downs Horsetrack LLC 0 0 0 0 0 0 0 0 0 0

Ocala Breeders Sales Company Inc 127651 162165 0 0 0 147562 0 0 0 446159

South Florida Racing Association LLC (Hialeah Park) 0 0 0 0 0 0 0 0 0 0

Total Quarter Horse Permitholders $452601 $162165 $224968 $0 $430397 $375039 $0 $356068 $562368 $1275382

TOTAL FOR ALL PERMITHOLDERS $4659082 $12580533 $16898386 $7979262 $7345741 $9596738 $5404902 $7781393 $9224439 $29867479

Note Figures above include handle from charityscholarship performances

CO

NT

INU

ED

ON

NE

XT

PA

GE

14

TOTAL INTERTRACK WAGERING HANDLE BY GUEST

Fiscal Year 20142015 HOST PERMITHOLDER

GUEST PERMITHOLDER

Penn Sanford SOKC LLC SARASOTA ST JOHNS

TAMPA GREYHOUND

WEST VOLUSIA RACING DANIA DANIA SUMMER MIAMI

Greyhound Permitholders

Daytona Beach Kennel Club Inc $18870 $257246 $116307 $591617 $48726 $0 $16797 $0 $135979

Derby Lane (St Petersburg Kennel Club Inc) 244840 323299 211898 733632 0 315558 145588 120889 262575

Ebro Greyhound Park 0 0 154402 305588 505515 0 11237 21454 0

Flagler Dog Track 184541 161709 115095 408522 525808 135468 0 0 0

HampT Gaming Inc dba Mardi Gras Racetrack 372309 444629 213355 279547 591483 360858 63450 84419 0

Jacksonville Kennel Club Inc 380130 450051 203278 1536495 640841 277140 70729 65346 119792

License Acquisitions LLC dba Palm Beach Greyhound Racing 271011 0 0 0 392517 159925 0 130997 0

Mardi Gras Racetrack and Gaming Center 62081 129318 166952 234641 105405 32149 37148 0 0

Melbourne Greyhound Park LLC 148544 193925 93457 262838 249891 107382 185619 164531 391831

Naples-Ft Myers Greyhound Track 141893 169446 160594 196425 418451 102874 0 0 0

Orange Park Kennel Club Inc 555341 638718 265721 0 1391013 424735 63635 69014 129251

Palm Beach Kennel Club 198344 599208 204508 896607 412510 138616 177706 11871 287759

Penn Sanford LLCdba Sanford-Orlando Kennel Club 0 0 0 161508 1046276 347597 0 0 0

Pensacola Greyhound Racing LLP 228664 382523 118421 1504719 0 290896 27110 22780 17476

SOKC LLC dba Sanford-Orlando Kennel Club 0 0 0 738955 0 0 0 0 0

Sarasota Kennel Club Inc 231313 279471 0 330631 991541 132114 0 0 0

Tampa Greyhound Track 484967 598340 306260 756514 2180833 282630 138561 114061 253939

West Volusia Racing Inc 214824 0 32455 57766 496418 0 65497 84753 27124

Total Greyhound Permitholders $3737672 $4627883 $2362703 $8996005 $9997228 $3107942 $1003077 $890115 $1625726

Jai Alai Permitholders

Dania Jai Alai $0 $0 $0 $0 $2299 $2692 $0 $0 $0

Dania Summer Jai Alai 0 0 0 0 29804 49090 0 0 0

Ft Pierce Jai Alai 0 0 0 179888 201424 102370 107270 104762 190181

Miami Jai Alai 0 0 0 0 0 0 336971 0 0

Ocala Poker and Jai Alai 133089 155744 0 276687 307065 120440 94506 87624 162237

Orlando Jai Alai 0 0 0 0 0 0 319107 302794 463545

Summer Jai Alai 0 0 0 0 0 0 146985 437220 0

Total Jai Alai Permitholders $133089 $155744 $0 $456575 $540592 $274592 $1004839 $932400 $815963

Thoroughbred Permitholders

Calder Race Course Inc $0 $0 $0 $0 $0 $0 $0 $0 $0

Gulfstream Park Racing Association Inc 0 0 0 0 0 0 0 0 0

Tampa Bay Downs Inc 138924 223395 0 320826 957241 0 140508 98725 212392

Total Thoroughbred Permitholders $138924 $223395 $0 $320826 $957241 $0 $140508 $98725 $212392

Harness Permitholders

Isle Casino and Racing at Pompano Park $0 $0 $0 $531898 $0 $0 $291606 $228569 $0

Quarter Horse Permitholders

Gretna Racing LLC $162100 $207389 $0 $759525 $0 $268608 $50389 $40675 $30238

Hamilton Downs Horsetrack LLC 0 0 0 0 0 0 0 0 0

Ocala Breeders Sales Company Inc 0 0 0 10 195329 91726 46280 42507 74090

South Florida Racing Association LLC (Hialeah Park) 0 0 0 0 0 0 0 0 0

Total Quarter Horse Permitholders $162100 $207389 $0 $759535 $195329 $360334 $96669 $83182 $104328

TOTAL FOR ALL PERMITHOLDERS $4171785 $5214411 $2362703 $11064839 $11690390 $3742868 $2536699 $2232991 $2758409

Note Figures above include handle from charityscholarship performances

CO

NT

INU

ED

ON

NE

XT

PA

GE

CO

NT

INU

ED

FR

OM

PR

EV

IOU

S P

AG

E

15

TOTAL INTERTRACK WAGERING HANDLE BY GUEST

Fiscal Year 20142015 HOST PERMITHOLDER

GULFSTREAM PARK AFTER

GULFSTREAM RACING TAMPA BAY TROPICAL POMPANO HIALEAH

GUEST PERMITHOLDER SUMMER CALDER PARK PROGRAM DOWNS PARK PARK PARK TOTAL

Greyhound Permitholders

Daytona Beach Kennel Club Inc $53007 $0 $4394280 $0 $1476441 $117487 $1138029 $22035 $11159141

Derby Lane (St Petersburg Kennel Club Inc) 213225 497213 8857607 542476 4133961 366551 1959757 26435 27629832

Ebro Greyhound Park 0 116480 1562818 161288 260802 114923 0 0 4952086

Flagler Dog Track 0 287071 3156089 272859 670865 263766 1122245 0 13977414

HampT Gaming Inc dba Mardi Gras Racetrack 0 210101 4032179 172283 1484388 219831 2236984 0 19949736

Jacksonville Kennel Club Inc 95467 267101 4863232 293128 2176257 221594 1215372 0 22794237

License Acquisitions LLC dba Palm Beach Greyhound Racing 87410 0 6310814 1851847 1227106 367368 1079858 0 12674083

Mardi Gras Racetrack and Gaming Center 0 0 955126 0 468294 0 654418 0 3974305

Melbourne Greyhound Park LLC 315963 440792 8386263 459438 2668101 428725 946785 32164 18848659

Naples-Ft Myers Greyhound Track 0 864344 14200067 569074 4613599 449181 1532461 0 27446761

Orange Park Kennel Club Inc 101784 360156 5454909 388232 2387482 274760 157891 0 23950750

Palm Beach Kennel Club 149648 1692796 24376464 0 7830831 907585 3970398 0 45040652

Penn Sanford LLCdba Sanford-Orlando Kennel Club 0 532327 3566240 530629 1551508 207266 766171 0 13867495

Pensacola Greyhound Racing LLP 17607 220622 880090 172838 316696 194588 0 0 8717580

SOKC LLC dba Sanford-Orlando Kennel Club

CO 0 0 5944433 0 2394218 232342 980184 0 17051168

Sarasota Kennel Club Inc

NT 0 485502 8684536 505658 2842415 373288 991954 0 22206648

Tampa Greyhound Track

INU 212998 345399 6640469 398407 3164914 313614 1697987 29343 26168926

West Volusia Racing Inc

ED 66977 356109 2511429 356010 689451 126603 877406 0 7829943

Total Greyhound Permitholders

FR

O $1314086 $6676013 $114777045 $6674167 $40357329 $5179472 $21327900 $109977 $328239416

Jai Alai Permitholders

M

Dania Jai Alai

PR

E $7816 $1073 $29419 $0 $3923 $0 $10231 $0 $88832

Dania Summer Jai Alai

VI 124090 0 161662 42577 89633 18742 233220 0 1375356

Ft Pierce Jai Alai 157060 270013 4432026 273167 1516075 207588 0 0 10335531

Miami Jai Alai

OU

S P

AG

E

0 0 0 0 0 0 0 0 336971

Ocala Poker and Jai Alai 131081 95278 1614932 106956 595813 87669 268246 0 6201208

Orlando Jai Alai 373221 418079 7584218 444757 2452702 385292 1969600 0 14713315

Summer Jai Alai 0 0 0 0 0 0 0 0 584205

Total Jai Alai Permitholders $793268 $784443 $13822257 $867457 $4658146 $699291 $2481297 $0 $33635418

Thoroughbred Permitholders

Calder Race Course Inc $0 $0 $3217039 $0 $415881 $0 $2455 $0 $3635375

Gulfstream Park Racing Association Inc 0 5206534 0 0 18093894 0 3451638 92216 26844282

Tampa Bay Downs Inc 157904 1066035 21198004 1068777 0 782536 1780453 0 30967419

Total Thoroughbred Permitholders $157904 $6272569 $24415043 $1068777 $18509775 $782536 $5234546 $92216 $61447076

Harness Permitholders

Isle Casino and Racing at Pompano Park $0 $934500 $17934679 $1096365 $3441041 $838251 $0 $90950 $29374586

Quarter Horse Permitholders

Gretna Racing LLC $13917 $67841 $1235162 $84246 $540350 $66398 $0 $10691 $6492980

Hamilton Downs Horsetrack LLC 0 0 0 0 3966 0 0 0 3966

Ocala Breeders Sales Company Inc 55213 534643 8185796 613595 2840424 502564 338935 0 14404649

South Florida Racing Association LLC (Hialeah Park) 0 502523 9211732 680307 2462613 498768 148110 0 13504053

Total Quarter Horse Permitholders $69130 $1105007 $18632690 $1378148 $5847353 $1067730 $487045 $10691 $34405648

TOTAL FOR ALL PERMITHOLDERS $2334388 $15772532 $189581714 $11084914 $72813644 $8567280 $29530788 $303834 $487102144

Note Figures above include handle from charityscholarship performances

16

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 Historical Resources Operating Trust Fund and the Racing Scholarship Trust Fund (Board of Governorsrsquo 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 $1618467 was paid to charitable organizations during Fiscal Year 20142015 bringing the total proceeds disbursed since 1985 to $78134281

RACING SCHOLARSHIP TRUST FUND

The Board of Governors within the Department of Education oversees the Board of Governorsrsquo Operations and Maintenance Trust Fund and ensures that the referenced contributions are used to provide scholarships to deserving students attending Floridas colleges and universities A total of $16885110 has been paid to this fund since the program began in 1949

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 Department of Educationrsquos State School Trust Fund for the support and maintenance of Floridas public schools Since 1957 the total paid into this fund is $95578484 The amount collected from abandoned winning tickets for the State School Trust Fund for this fiscal year is detailed below

Abandoned Winning Tickets Greyhound Permitholders $744478 Jai Alai Permitholders 50750

Total For 20142015 Fiscal Year $795228

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

17

bull C

CARDROOM COMPARATIVE DATA

During Fiscal Year 20142015 there were 25 permitholders that obtained a cardroom license Two did not operate the other 23 operated at 23 pari-mutuel facilities located throughout the state The number of cardroom tables decreased from 788 in Fiscal Year 20132014 to 755 in Fiscal Year 20142015 Cardroom gross receipts decreased from $136163616 to $135888902 and the gross receipts tax decreased from $13615464 to $13589789 this fiscal year Table fees decreased from $788000 to $755000 this fiscal year The overall result was a decrease in total state revenue from $14403464 to $14344789 this fiscal year

Cardroom tax revenue is distributed 50 percent between the Pari-Mutuel Wagering Trust Fund and the General Revenue Fund In accordance with Section 849086(13)(h) Florida Statutes one quarter of the moneys deposited into the Pari-Mutuel Wagering Trust Fund must be distributed to counties and municipalities that approved the cardroom In October 2015 the division distributed approximately $1698723 to the countiesmunicipalities from cardroom gross receipts

CARDROOM GROSS RECEIPTS AND TOTAL STATE REVENUE FISCAL YEARS 20052006 THROUGH 20142015

$0

$20

$40

$60

$80

$100

$120

$140

Mil

lio

ns

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 (A)

Total State Revenue (Gross Receipts Tax

plus Table Fees)

Total State Revenue as a

Percent of Gross Receipts

20052006 $44433359 $4443337 $264000 $4707337 1059 20062007 $54208544 $5420855 $325500 $5746355 1060 20072008 $90863855 $9086385 $875000 $9961385 1096 20082009 $101700243 $10170024 $698000 $10868024 1069 20092010 $104799448 $10479945 $749000 $11228945 1071 20102011 $125141080 $12514108 $718000 $13232108 1057 20112012 $131447663 $13144767 $834000 $13978767 1063 20122013 $132690415 $13269045 $810000 $14079045 1061 20132014 $136163616 $13615464 $788000 $14403464 1058 20142015 $135888902 $13589789 (B) $755000 $14344789 1056

(A) Amount agrees with the number of approved cardroom tables per annual cardroom licenses and reflects the number of tables in operation each fiscal year

(B) Includes additional payment of $89750 for October 2013 recevied in August 2014 due to revised monthly report

18

-----------------------------+-----------------------------------------------------ltmiddotmiddotmiddotmiddot middotmiddotmiddotmiddot middotmiddotmiddotmiddotmiddotmiddot middotmiddotmiddotmiddotmiddot middotmiddotmiddot middotmiddotmiddotmiddotmiddot middotmiddot middotmiddotmiddot middot

COMPONENTS OF CARDROOM REVENUE BY ASSOCIATION

Fiscal Year 20142015

Greyhound Racing Permitholders

Daytona Beach Kennel Club IncWest Volusia Racing Inc Volusia $10260442 $805384 $11065826 $1106583 $55000 $1161583

Derby Lane (St Petersburg Kennel Club Inc) Pinellas 7766643 809669 8576312 857631 45000 902631

Ebro Greyhound Park Washington 2728129 326879 3055008 305500 20000 325500

Flagler Dog Track Dade 6912438 27325 6939763 694874 (C) 23000 717874

Jacksonville Kennel Club Inc Duval 14725776 939280 15665056 1566506 71000 1637506

Mardi Gras Racetrack and Gaming CenterH ampT Gaming Inc Hallandale 5654584 282119 5936703 593670 30000 623670

Melbourne Greyhound Park LLC Brevard 4223440 136195 4359635 435963 34000 469963

Naples-Ft Myers Greyhound Track Lee 6405597 505015 6910612 691063 32000 723063

Orange Park Kennel Club Inc Town of Orange Park 7439673 66615 7506288 750629 39000 789629

Palm Beach Kennel ClubLicense Acquisitions LLC Palm Beach 11544820 1065075 12609895 1260990 75000 1335990

Pensacola Greyhound Racing LLP Escambia 3153303 616385 3769688 376969 20000 396969

Sarasota Kennel Club Inc Sarasota 4894259 772380 5666639 566664 35000 601664

St Johns Greyhound Park (D) St Johns 0 0 0 0 1000 1000

Tampa Greyhound Track Hillsborough 2040726 74567 2115293 211529 1000 212529

Total Greyhound Permitholders $87749830 $6426888 $94176718 $9418571 $481000 $9899571

Jai Alai Permitholders

Dania Jai AlaiSummersport Enterprises LLC Hallandale $5976 $84872 $90848 $9085 $1000 $10085

Ft Pierce Jai Alai St Lucie 2353923 152587 2506510 250651 25000 275651

Hamilton Jai Alai and Poker Hamilton 411259 165 411424 41142 3000 44142

MiamiSummer Jai Alai Dade 2285247 54267 2339514 233951 16000 249951

Ocala Poker and Jai Alai Marion 3316536 172445 3488981 348898 21000 369898

Total Jai Alai Permitholders $8372941 $464336 $8837277 $883727 $66000 $949727

Thoroughbred Racing Permitholders

Gulfstream Park Racing Association Inc Broward 5374421 142163 5516584 551658 21000 572658

Tampa Bay Downs Inc Hillsborough 3514313 743283 $4257596 425760 23000 448760

Total Thoroughbred Permitholders $8888734 $885446 $9774180 $977418 $44000 $1021418

Harness Racing Permitholders

Isle Casino and Racing at Pompano Park Broward $11234738 $1660226 $12894964 $1289496 $45000 $1334496

Quarter Horse Racing Permitholders

Gretna Racing LLC Gadsden $1649021 $197375 $1846396 $184640 $15000 $199640

South Florida Racing Association LLC (Hialeah Park) City of Hialeah 7695032 664335 $8359367 835937 44000 879937

Total Quarter Horse Permitholders $9344053 $861710 $10205763 $1020577 $59000 $1079577

TOTAL FOR ALL PERMITHOLDERS $125590296 $10298606 $135888902 $13589789 $695000 $14284789

Total Taxes and Fees

County Municipality Gross Receipts

Tournament Gross Receipts

Total Gross Receipts

Gross Receipts

Tax (A) Table Fees Collected (B)

(A) 18th of total gross receipts tax is distributed to counties or municipalities by October 1 of the following year

(B) Amounts shown are table fees collected during fiscal year 20142015

(C) Includes additional payment of $ 89750 for October 2013 received in August 2014 due to revised monthly report

(D) Permitholder paid table fees and received cardroom license for 20142015 but did not conduct cardroom operations during 20142015

19

SLOT COMPARATIVE DATA

During Fiscal Year 20142015 the total amount wagered by patrons was $7979515007 Average daily revenue per slot machine was $188 Total net slot revenue was $521670975 As a result the total taxes paid to the state was $182584841 an increase of five percent in total paid slot taxes from the previous fiscal year A total of $15750000 was collected in annual fees including the Compulsive or Addictive Gambling Prevention Program Fee per Section 551118(3) Florida Statutes For further details see the Summary of State Revenue From Pari-Mutuel Cardroom Slot Activity and Indian Gaming Compact (page 36) of this report On October 12 2014 Dania Jai-Alai closed the slot portion of the facility due to remodeling

HISTORICAL SLOT FACILITY ACTIVITY

Fiscal Year Total Amount Wagered Total State Revenue

20062007 $1114108466 $49620582

20072008 $3023981126 $120560317

20082009 $2701341778 $103895351

20092010 $3840468455 $138125105

20102011 $5054297731 $125063886

20112012 $6045432393 $143962346

20122013 $6690513855 $152532223

20132014 $7953652039 $174024068

20142015 $7979515007 $182584841

FISCAL YEAR 20142015 Gulfstream

Operations Began

11152006

Mardi Gras Operations Began

12282006

Pompano Park Operations Began

4142007

West Flagler Operations Began

10152009

Calder Operations Began

1222010

Miami Jai Alai Operations Began

1232012

Hialeah Park Operations Began

8142013

Dania Jai Alai (2)

Operations Began

2202014

TOTAL

Average Number of Machines 847 965 1456 801 1113 1029 850 522 7583

Number of Operating Days 365 365 365 365 365 365 365 104 365

Average Daily Revenue per Machine $159 $136 $274 $276 $182 $153 $207 $54 $188

Amount Wagered $794329039 $701055610 $2005415129 $1358574237 $981098699 $1038431327 $1045072386 $55538580 $7979515007

Amount Won By Patrons $734280878 $644290707 $1836310191 $1275489711 $891381301 $970450887 $974876557 $51446310 $7378526542

Promotional Credits $11040693 $8819486 $23693184 $2408311 $16024799 $10662818 $6084879 $1173239 $79907409

30-Day Unclaimed Tickets $96186 $36565 $198873 $39305 $37224 $108049 $36100 $2999 $555301

Net Slot Machine Revenue $49103653 $47986792 $145610627 $80720091 $73755061 $57425670 $64147050 $2922031 $521670975

State Tax Revenue (1) $17186279 $16795377 $50963719 $28252032 $25814271 $20098984 $22451468 $1022711 $182584841

Permitholder Revenue $31917374 $31191415 $94646908 $52468059 $47940790 $37326686 $41695582 $1899320 $339086134 Total State Revenue as a Percent of

Amount Wagered 216 240 254 208 263 194 215 184 229

Note Changes to figures for Fiscal Year 20112012 and 20122013 are due to refunds to Miami Jai Alai for overpayment of slot taxes

(1) (1) 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

(2) Danias Casino was open February 20 2014 through October 12 2014

20

21

-

Dai

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per

Mac

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aily

Rev

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er M

ach

ine

Dai

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per

Mac

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Ave

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A

vera

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ines

Daily Revenue per Machine Compared to Average Number of Machines For Fiscal Years 20062007 - 20142015

GULFSTREAM PARK RACING AND CASINO

$450 2000

$400 1800

$350 1600

$300 1400

$250

$200

1200

1000

800 $150 600 $100 400

$50 200

$0 0

Revenue per Machine Machines

MARDI GRAS RACETRACK AND GAMING CENTER

$450 2000

$400 1800

$350 1600 1400$300 1200

$250 1000

$200 800

$150 600 $100 400

$50 200 $0 0

Revenue per Machine Machines

ISLE CASINO AND RACING AT POMPANO PARK

$450 2000

$400 1800

$350 1600 1400 $300 1200

$250 1000

$200 800

$150 600 $100 400

$50 200 $0 0

Revenue per Machine Machines

Jl ~~ - r--_~-v~ V bull ~ -

~

-

--- ~ ~ -I --- --

- -

-- -

-

-- r

rI - -- - ~ -- -

-

Daily Revenue per Machine Compared to Average Number of Machines For Fiscal Years 20062007 - 20142015

FLAGLER DOG TRACK AND MAGIC CITY CASINO

0

200

400

600

800

1000

1200

1400

1600

1800

2000

$0

$50

$100

$150

$200

$250

$300

$350

$400

$450

Ave

rag

e N

um

be

r o

f M

ac

hin

es

Dai

ly R

even

ue

per

Mac

hin

e

Revenue per Machine Machines

CALDER CASINO AND RACE COURSE

0

200

400

600

800

1000

1200

1400

1600

1800

2000

$0

$50

$100

$150

$200

$250

$300

$350

$400

$450

Ave

rag

e N

um

be

r o

f M

ac

hin

es

Dai

ly R

even

ue

per

Mac

hin

e

Revenue per Machine Machines

MIAMI JAI ALAI

0

200

400

600

800

1000

1200

1400

1600

1800

2000

$0

$50

$100

$150

$200

$250

$300

$350

$400

$450

Ave

rag

e N

um

ber

of

Mac

hin

es

Dai

ly R

even

ue

per

Mac

hin

e

Revenue per Machine Machines

22

-- rv ~ -

-

~

-

-

-

Daily Revenue per Machine Compared to Average Number of Machines For Fiscal Years 20062007 - 20142015

HIALEAH PARK

0

200

400

600

800

1000

1200

1400

1600

1800

2000

$0

$50

$100

$150

$200

$250

$300

$350

$400

$450

Ave

rag

e N

um

be

r o

f M

ac

hin

es

Dai

ly R

even

ue

per

Mac

hin

e

Revenue per Machine Machines

DANIA JAI ALAI (1)

0

200

400

600

800

1000

1200

1400

1600

1800

2000

$0

$50

$100

$150

$200

$250

$300

$350

$400

$450

Ave

rag

e N

um

be

r o

f M

ac

hin

es

Dai

ly R

even

ue

per

Mac

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Revenue per Machine Machines

ALL FACLITIES COMBINED

0

1000

2000

3000

4000

5000

6000

7000

8000

$0

$50

$100

$150

$200

$250

$300

$350

$400

$450

Ave

rag

e N

um

be

r o

f M

ac

hin

es

Dai

ly R

even

ue

per

Mac

hin

e

Revenue per Machine Machines

(1) Danias Casino was open February 20 2014 through October 12 2014

23

D

AT

A B

Y P

ER

MIT

HO

LD

ER

FA

CIL

ITY

Pari-Mutuel Permitholders with 2014-2015 Operating Licenses

--0

0

-0 -I

Pensacola Greyhound Track

bestbet Jacksonville

Orange Park Kennel Club

St Johns Greyhound Park

Creek Entertainment Gretna

Ocala Poker amp Jai Alai

Daytona B K C West Volusia

Sanford Orlando Penn Sanford

Orlando Jai Alai

Melbourne Greyhound Park

Sarasota Kennel Club

Fort Pierce Jai Alai

Naples Fort Myers Greyhound

Palm Beach K C P B Greyhound

The Isle at Pompano Park

Mardi Gras Casino Racetrack

Dania J A Dania Summer J A

Gulfstream GPTARP Tropical

Calder Casino

Miami Summer

8 Jai Alai

5 Thoroughbred

1 Harness

1 Limited Intertrack Wagering License (5506308 FS)

Hamilton Jai Alai C C

8 Slot Machine Gaming Facilities

C 24 Cardrooms

C

C

C

C

C

C

C

C

C

C

C

Ocala Breedersrsquo Sales

Tampa Bay Downs

Derby Lane

Tampa Greyhound Track

19 Greyhound

C

C

Key

S

S

S

S

C

C

C

5 Quarter Horse

Hialeah Park

S

S

C

Hamilton Downs

South Marion

C

Ebro Greyhound ParkC

C S

Ocala Breedersrsquo Sales

C

S

Flagler Dog Track amp Magic City Casino C S Facilities where two or more permits operate 2014 October 23

24

GREYHOUND PERMITHOLDERS

Florida remains the leader in greyhound racing in the United States with 19 permitholders operating at 12 tracks throughout the state A total of 3515 completed performances including charity and scholarship performances were conducted during this past fiscal year a minimal change from the previous year

During Fiscal Year 20142015 handle wagered on live greyhound performances decreased by approximately two percent Intertrack handle wagered on broadcasts of live Florida greyhound performances decreased by approximately three percent Simulcast handle wagered on broadcasts of performances from outside the state increased by approximately two percent Intertrack simulcast handle wagered on broadcast of performances from outside the state increased by approximately 15 percent Overall there was a decrease in total handle by approximately one percent for the Florida greyhound industry

Total paid attendance decreased by approximately three 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 approximately four percent during Fiscal Year 20142015 The greyhound industry accounted for approximately 303 percent of Floridarsquos total revenue and 319 percent of total handle from pari-mutuel performances

Greyhound permitholders reported paying a total of $25631721 in purses during Fiscal Year 20142015 For more detail on purses paid please refer to the following information by permitholder The division was able to confirm reported purse amounts from the weekly purse reports submitted in accordance with Section 61D-8006 Florida Administrative Code

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 Section 5501647 Florida Statutes provides a greyhound permitholder with credits in an amount equal to the uncashed pari-mutuel tickets remitted in the prior state fiscal year to the state which is applied against any taxes imposed the next fiscal year Additionally Section 5501647 Florida Statutes requires each permitholder to pay an amount not less than 10 percent of the credit provided by this section to any bona fide organization that promotes or encourages the adoption of greyhounds During Fiscal Year 20142015 total contributions provided to greyhound adoption units amounted to $136466 which exceeded the minimum statutory requirement

Total Live Performances (Completed) (1)

(1) Performances where eight or more races were h

3515 eld

Total Paid Attendance 276495

Total Live Performances (Actual) 3530 Total Admission Tax $11585

Total Racing Days 2392

Daytona Beach Kennel Club Inc Volusia County

Website wwwdaytonagreyhoundcom Telephone MailingStreet Address 960 South Williamson Boulevard Daytona Beach Florida 32114-7247 Fax

Meet Period 12152014 to 06302015

Racing Results Live Performances (Completed) 248 Purses Paid $1002456 Live Performances (Actual) 250 Racing Days 168 Paid Attendance 0

Total Admission Tax $0

3862526484 3862524808

Derby Lane St Petersburg Kennel Club Inc

Pinellas County

Website wwwderbylanecom MailingStreet Address 10490 Gandy Boulevard St Petersburg Florida 33702-2395 Telephone

Fax

Meet Period 01012015 to 06302015

Racing Results Live Performances (Completed) 207 Purses Paid $2197236 Live Performances (Actual) 207 Racing Days 155 Paid Attendance 0

Total Admission Tax $0

7278123339 7278123305

25

Ebro Greyhound Park Washington County Kennel Club Inc

Washington County

Website wwwgoebrocom Telephone MailingStreet Address 6558 Dog Track Road Ebro Florida 32437-1142 Fax

Meet Period 07012014 to 09202014 and 05022015 to 06302015

Racing Results Live Performances (Completed) 184 Purses Paid $463061 Live Performances (Actual) 184 Racing Days 92 Paid Attendance 8844

Total Admission Tax $323

8502343943 8505354442

Flagler Dog Track West Flagler Associates Ltd

Dade County

Website wwwmagiccitycasinocom Mailing Address Post Office Box 350940 Miami Florida 33135-0940 Telephone Street Address 401 NW 38th Court Miami Florida 33126-5638 Fax

Meet Period 07012014 to 10252014 and 06022015 to 06302015

Racing Results Live Performances (Completed) 153 Purses Paid $3396362 Live Performances (Actual) 163 Racing Days 103 Paid Attendance 0

Total Admission Tax $0

3056493000 3056314529

HampT Gaming Inc Dade County

See Mardi Gras Racetrack and Gaming Centers contact information for detail

Meet Period 02152015 to 04302015 at Mardis Gras

Racing Results Live Performances (Completed) 106 Purses Paid $1055684 Live Performances (Actual) 106 Racing Days 53 Paid Attendance 0

Total Admission Tax $0

Jacksonville Kennel Club Inc Jacksonville Greyhound Racing Inc

Duval County

Website wwwbestbetjaxcom Mailing Address Post Office Box 959 Orange Park Florida 32067-0959 Telephone Street Address 201 Monument Road Jacksonville Florida 32225-8106 Fax

Meet Period 07022014 to 09282014 at Orange Park

Racing Results Live Performances (Completed) 104 Purses Paid $931749 Live Performances (Actual) 104 Racing Days 77 Paid Attendance 0

Total Admission Tax $0

9046460001 9046460420

Jefferson County Kennel Club Inc Jefferson County

Mailing Address Post Office Box 400 Monticello Florida 32345-0400 Telephone Street Address 3079 North Jefferson Street Monticello Florida 32344-5685 Fax

Jefferson County license was suspended during the 20142015 year therefore no live Meet Period

performances were conducted Racing Results Live Performances (Completed) 0 Purses Paid $0 Live Performances (Actual) 0 Racing Days 0 Paid Attendance 0

Total Admission Tax $0

8509972561 8509973871

License Acquisitions LLC (Palm Beach Greyhound Racing) Palm Beach County

See Palm Beach Kennel Clubs contact information for detail

Meet Period 07012014 to 09302014 at Palm Beach Kennel Club

Racing Results Live Performances (Completed) 118 Purses Paid $986937 Live Performances (Actual) 118 Racing Days 92 Paid Attendance 6777

Total Admission Tax $91

26

Mardi Gras Racetrack and Gaming Center Hartman and Tyner Inc

Broward County

Website wwwmgflacom MailingStreet Address 831 North Federal Highway Hallandale Beach Florida 33009-2410

Meet Period 12012014 to 02142015

Racing Results Live Performances (Completed) 105 Purses Paid Live Performances (Actual) 106 Racing Days 53 Paid Attendance

Total Admission Tax

Telephone Fax

$1027511

0 $0

954-924-3200 9549243143

Melbourne Greyhound Park LLC Brevard County

Website wwwmgparkcom MailingStreet Address 1100 North Wickham Road Melbourne Florida 32935-8941

Meet Period 01022015 to 04182015

Racing Results Live Performances (Completed) 108 Purses Paid Live Performances (Actual) 108 Racing Days 92 Paid Attendance

Total Admission Tax

Telephone Fax

$371026

0 $0

3212599800 3212593437

Naples-Ft Myers Greyhound Track Southwest Florida Enterprises Inc

Lee County Website wwwnaplesfortmyersdogscom Mailing Address Post Office Box 2567 Bonita Springs Florida 34133-2567 Street Address 10601 Bonita Beach Road SW Bonita Springs Florida 34135-5620

Meet Period 10312014 to 05252015

Racing Results Live Performances (Completed) 398 Purses Paid Live Performances (Actual) 399 Racing Days 191 Paid Attendance

Total Admission Tax

Telephone Fax

$1701827

159675 $10158

2399922411 2399479244

Orange Park Kennel Club Inc Jacksonville Greyhound Racing Inc

Clay County

Website wwwbestbetjaxcom Mailing Address Post Office Box 959 Orange Park Florida 32067-0959 Street Address 455 Park Avenue Orange Park Florida 32073-3101

Meet Period 09292014 to 11302014 and 04272015 to 06292015

Racing Results Live Performances (Completed) 145 Purses Paid Live Performances (Actual) 145 Racing Days 108 Paid Attendance

Total Admission Tax

Telephone Fax

$1339454

0 $0

9046460001 9046460420

Palm Beach Kennel Club Investment Corporation of Palm Beach

Palm Beach County

Website wwwpbkennelclubcom MailingStreet Address 1111 North Congress Avenue West Palm Beach Florida 33409-6317

Meet Period 10012014 to 06302015

Racing Results Live Performances (Completed) 349 Purses Paid Live Performances (Actual) 350 Racing Days 271 Paid Attendance

Total Admission Tax

Telephone Fax

$3313872

25373 $815

5616832222 5614719114

Penn Sanford LLC dba Sanford-Orlando Kennel Club Seminole County

See SOKC LLCs contact information for detail Meet Period 07022014 to 12312014

Racing Results Live Performances (Completed) 146 Purses Paid Live Performances (Actual) 146 Racing Days 115 Paid Attendance

Total Admission Tax

$799409

0 0

27

Pensacola Greyhound Racing LLP Escambia County

Website wwwpensacolagreyhoundtrackcom Mailing Address Post Office Box 12824 Pensacola Florida 32591-2824 Telephone Street Address 951 Dog Track Road Pensacola Florida 32506-8236 Fax

Meet Period 07022014 to 1042014 and 01232015 to 06282015

Racing Results Live Performances (Completed) 160 Purses Paid $827398 Live Performances (Actual) 160 Racing Days 128 Paid Attendance 0

Total Admission Tax $0

8504558595 8504538883

SOKC LLC dba Sanford-Orlando Kennel Club Seminole County

Website wwwsanfordorlandokccom MailingStreet Address 301 Dog Track Road Longwood Florida 32750-6558 Telephone Meet Period 01012015 to 06292015 Fax

Racing Results

Live Performances (Completed) 181 Purses Paid $915315 Live Performances (Actual) 181 Racing Days 129 Paid Attendance 0

Total Admission Tax $0

4078311600 4078313997

Sarasota Kennel Club Inc Sarasota County

Website wwwsarasotakennelclubcom Telephone MailingStreet Address 5400 Bradenton Road Sarasota Florida 34234-2999 Fax

Meet Period 11072014 to 04252015

Racing Results Live Performances (Completed) 193 Purses Paid $791149 Live Performances (Actual) 193 Racing Days 143 Paid Attendance 75826

Total Admission Tax $198

9413557744 9413512207

St Johns Greyhound Park (Bayard Raceways Inc) Jacksonville Greyhound Racing Inc

St Johns County

Website wwwbestbetjaxcom Mailing Address Post Office Box 959 Orange Park Florida 32067-0959 Telephone Street Address 6322 Racetrack Road Jacksonville Florida 32259-2107 Fax

Meet Period 12012014 to 04262015 at Orange Park

Racing Results Live Performances (Completed) 166 Purses Paid $1652523 Live Performances (Actual) 166 Racing Days 124 Paid Attendance 0

Total Admission Tax $0

9046460001 9046460420

Tampa Greyhound Track TBDG Acquisition LLC

Hillsborough County

Website wwwtgtpokercom Mailing Address Post Office Box 8096 Tampa Florida 33674-8096 Telephone Street Address 8300 North Nebraska Ave Tampa Florida 33604-3107 Fax

Meet Period 07012014 to 12312014 at Derby Lane Racing Results Live Performances (Completed) 209 Purses Paid $2113033 Live Performances (Actual) 209 Racing Days 156 Paid Attendance 0 Paid Attendance 0 Total Admission Tax $0 Total Admission Tax $0

8139324313 8139325048

West Volusia Racing Inc Volusia County

See Daytona Beach Kennel Clubs contact information for detail

Meet Period 07012014 to 12132014 at Daytona Beach Kennel Club

Racing Results Live Performances (Completed) 235 Purses Paid $745719 Live Performances (Actual) 235 Racing Days 142 Paid Attendance 0

Total Admission Tax $0

28

JAi ALAI PERMITHOLDERS

Florida was the first state in the nation to conduct jai alai performances with the first fronton being built in 1926 There are eight jai alai permitholders operating at six frontons throughout Florida In fact Florida is now the only state where pari-mutuel wagering on live jai alai games is conducted A total of 925 completed performances including charity and scholarship performances were conducted during this past fiscal year an increase of approximately 19 percent from the previous fiscal year

During Fiscal Year 20142015 handle wagered on live jai alai performances decreased by approximately 39 percent Intertrack handle wagered on broadcasts of live Florida jai alai performances decreased by approximately 43 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 approximately 41 percent for the Florida jai alai industry

Total jai alai revenue to the state decreased by approximately three percent during Fiscal Year 20142015 The jai alai industry accounted for approximately 32 percent of Floridarsquos total revenue and 19 percent of total handle from pari-mutuel performances

Permitholders reported paying a total of $4745469 in playersrsquo awards For more detail on playersrsquo awards paid please refer to the following information by permitholder

Total paid attendance decreased by 100 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 (Completed) (1) 925 Total Paid Attendance 0 (1) Performances where eight or more games were held

Total Performances (Actual) 925

Total Gaming Days 522 Total Admission Tax $0

Dania Jai Alai Dania Entertainment Center LLC

Broward County

Website wwwcasinodaniabeachcom Telephone MailingStreet Address 301 East Dania Beach Boulevard Dania Beach Florida 33004-3016 Fax

Meet Period 10072014 to 12302014

Gaming Results Live Performances (Completed) 180 Paid Attendance 0 Live Performances (Actual) 180 Total Admission Tax $0 Live Operating Days 70 Players Awards Paid $939484

9549272841 9549257529

Dania Summer Jai Alai Dania Entertainment Center LLC

Broward County

See Dania Jai Alais contact information for detail

Meet Period 07012014 to 10062014 at Dania Jai Alai

Gaming Results Live Performances (Completed) 109 Paid Attendance 0 Live Performances (Actual) 109 Total Admission Tax $0 Live Operating Days 55 Players Awards Paid $622035

Ft Pierce Jai Alai Fronton Holdings LLC

St Lucie County

Website wwwcasinomiamijaialicom Telephone MailingStreet Address 1750 South Kings Highway Ft Pierce Florida 34945-3099 Fax

Meet Period 02272015 to 03272015 Miscellaneous Revenue to State $34538 (See Section 55009511(4) Florida Statutes for detail) Gaming Results Live Performances (Completed) 41 Paid Attendance 0 Live Performances (Actual) 41 Total Admission Tax $0 Live Operating Days 21 Players Awards Paid $152543

7724647500 7724640099

29

Hamilton Jai Alai and Poker Richmond Entertainment Inc

Hamilton County

MailingStreet Address 6968 US Highway 129 South Jasper Florida 32052-6774 Telephone Fax

Meet Period 05172015 to 06242015

Gaming Results Live Performances (Completed) 228 Paid Attendance 0 Live Performances (Actual) 228 Total Admission Tax $0 Live Operating Days 38 Players Awards Paid $17000

3866380011 3866380033

Miami Jai Alai Fronton Holdings LLC

Dade County

Website wwwcasinomiamijaialicom Telephone MailingStreet Address 3500 NW 37th Avenue Miami Florida 33142-4923 Fax

Meet Period 11022014 to 04302015

Gaming Results Live Performances (Completed) 153 Paid Attendance 0 Live Performances (Actual) 153 Total Admission Tax $0 Live Operating Days 153 Players Awards Paid $1461314

3056336400 3056347013

Ocala Poker and Jai Alai Second Chance Jai Alai LLC

Marion County

Website wwwocalapokerroomcom Mailing Address Post Office Box 580 Orange Lake Florida 32681-0580 Telephone Street Address 4601 NW Highway 318 Reddick Florida 32686 Fax

Meet Period 02022015 to 03022015 Miscellaneous Revenue to State $22000 (See Section 55009511(4) Florida Statutes for detail) Gaming Results Live Performances (Completed) 41 Paid Attendance 0 Live Performances (Actual) 41 Total Admission Tax $0 Live Operating Days 21 Players Awards Paid $147480

3525912345 3525913402

Orlando Jai Alai RB Jai Alai LLC Seminole County

Website wwworlandoliveeventscom Telephone MailingStreet Address 6405 South Highway 17-92 Fern Park Florida 32730-2057 Fax

Meet Period 04032015 to 05302015

Miscellaneous Revenue to State $15200 (See Section 55009511(4) Florida Statutes for detail) Gaming Results Live Performances (Completed) 43 Paid Attendance 0 Live Performances (Actual) 43 Total Admission Tax $0 Live Operating Days 34 Players Awards Paid $0

4073396221 4078314689

Summer Jai Alai Partnership Dade County

See Miami Jai Alais contact information for detail

Meet Period 08032014 to 10312014 and 05012015 to 06292015 at Miami Jai Alai

Gaming Results Live Performances (Completed) 130 Paid Attendance 0 Live Performances (Actual) 130 Total Admission Tax $0 Live Operating Days 130 Players Awards Paid $1405613

30

THOROUGHBRED PERMITHOLDERS

Florida continues to be a premier thoroughbred racing state with five permitholders operating at three tracks located in Central and South Florida A total of 330 completed performances including charity and scholarship performances were conducted during this past fiscal year a decrease of approximately 21 percent from the previous fiscal year

During Fiscal Year 20142015 handle on live thoroughbred performances increased by approximately four percent Handle from intertrack wagering increased approximately six percent Simulcast handle wagered on broadcasts of performances from outside the state decreased by approximately 46 percent Intertrack simulcast handle decreased by approximately two percent Overall total handle decreased by approximately 11 percent for the Florida thoroughbred industry

Total thoroughbred revenue to the state during Fiscal Year 20142015 decreased by approximately 12 percent from the prior year The thoroughbred industry accounted for approximately 581 percent of Floridarsquos total revenue and 601 percent of total handle from pari-mutuel performances

Permitholders reported paying a total of $86208744 in purses For more detail on purses paid please refer to the following information by permitholder The Florida Thoroughbred Breedersrsquo and Ownersrsquo Association did not dispute the amount of purses paid reported by the permitholders

Total paid attendance increased by eight 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 (Completed) (1) 330 Total Paid Attendance 101165

(1) Performances where eight or more races were held

Total Performances (Actual) 391

Total Racing Days 335 Total Admission Tax $20675

Calder Race Course Inc Churchill Downs Inc

Dade County

Website wwwcaldercasinocom Telephone MailingStreet Address 21001 NW 27th Avenue Miami Gardens Florida 33056-1461 Fax

Meet Period 10082014 to 11302014

Racing Results Live Performances (Completed) 40 Purses Paid $7375507 Live Performances (Actual) 100 Racing Days 44 Paid Attendance 0

Total Admission Tax $0

3056251311 3056252505

Gulfstream Park Racing Association Inc Stronach Group Broward County

Website wwwgulfstreamparkcom Telephone MailingStreet Address 901 South Federal Highway Hallandale Beach Florida 33009-7124 Fax

Meet Period 07012014 and 12062014 to 05222015 and 06302015

Racing Results Live Performances (Completed) 120 Purses Paid $62094688 Live Performances (Actual) 121 Racing Days 121 Paid Attendance 0

Total Admission Tax $0

9544547000 9544576291

Gulfstream Park Thoroughbred After Racing Program Inc Stronach Group Broward County

See Gulfstream Park Racing Association Incs contact information for detail

Meet Period 07042014 to 9072014 and 12102014

Racing Results Live Performances (Completed) 39 Purses Paid $1493679 Live Performances (Actual) 39 Racing Days 39 Paid Attendance 0

Total Admission Tax $0

31

Tampa Bay Downs Inc Hillsborough County

Website wwwtampabaydownscom Mailing Address Post Office Box 2007 Oldsmar Florida 34677-7007 Street Address 11225 Race Track Road Tampa Florida 33626-3122

Meet Period 07012014 11292014 to 05032015 and 06302015

Racing Results Live Performances (Completed) 91 Purses Paid Live Performances (Actual) 91 Racing Days 91 Paid Attendance

Total Admission Tax

Telephone Fax

$15244870

101165 $20675

8138554401 8138543539

Tropical Park LLC Churchill Downs Inc

Dade County See Calders contact information for detail

Meet Period 09112014 to 10042014 and 05232015 to 06282015 at Gulfstream Park

Racing Results Live Performances (Completed) 40 Purses Paid Live Performances (Actual) 40 Racing Days 40 Paid Attendance

Total Admission Tax

$0

0 $0

32

QUARTER HORSE PERMITHOLDERS

There are five permitholders conducting quarter horse racing performances at five tracks located in the State of Florida In Fiscal Year 20142015 a total of 117 completed performances were conducted an increase of approximately 17 percent from the previous fiscal year

During Fiscal Year 20142015 handle wagered on live quarter horse performances decreased by approximately five percent Intertrack handle wagered on broadcasts of performances increased by approximately 68 percent Simulcast handle wagered on broadcasts of performances from outside the state had no changes along with intertrack simulcast handle Overall total handle increased by approximately two percent for the Florida quarter horse industry

Total quarter horse revenue to the state during Fiscal Year 20142015 increased by approximately 16 percent The quarter horse industry accounted for approximately 11 percent of Floridarsquos total revenue and 03 percent of total handle from pari-mutuel performances

Permitholders reported paying a total of $6391000 in purses For more detail on purses paid please refer to the following information by permitholder The Florida Quarter Horse Breedersrsquo and Ownersrsquo Association was able to confirm the amount of purses paid reported by Hialeah Park

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

Total Performances (Completed) (1) 117 Total Paid Attendance 0 (1) Performances where eight or more races were held

Total Performances (Actual) 119

Total Racing Days 66 Total Admission Tax $0

Gretna Racing LLC Gadsden County

Website wwwcreekentertainmentcom Mailing Address Post office Box 70 Grenta Florida 32332 Telephone

Street Address 501 Racetrack Drive Gretna Florida 32332

Meet Period 07052014 to 10052014

Racing Results Live Performances (Completed) 38 Purses Paid $167000 Live Performances (Actual) 38 Racing Days 10 Paid Attendance 0

Total Admission Tax $0

8508756920

Hamilton Downs Horsetrack LLC Hamilton County

Mailing Address 6968 US Highway 129 Jasper Florida 32052-6774 Telephone

Street Address 2220 Northwest County Road 143 Jennings Florida 32053 Fax

Meet Period 06142015 to 06182015

Racing Results Live Performances (Completed) 20 Purses Paid $22000 Live Performances (Actual) 20 Racing Days 5 Paid Attendance 0

Total Admission Tax $0

3866380011

3866380033

Hialeah Park South Florida Racing Association LLC

Dade County

Website wwwhialeahparkcasinocom Telephone Mailing Address Post Office Box 158 Hialeah Florida 33011 Fax Street Address 2200 East 4th Avenue Hialeah Florida 33010

Meet Period 12262014 to 03032015

Racing Results Live Performances (Completed) 39 Purses Paid $5852000 Live Performances (Actual) 40 Racing Days 40 Paid Attendance 0

Total Admission Tax $0

3058858000 3058878006

33

Ocala Breeders Sales Company Inc Marion County

Website wwwobssalescom Telephone Mailing Address Post Office Box 99 Ocala Florida 34478-0099 Fax Street Address 1701 Southwest 60th Avenue Ocala Florida 34474-1800

Meet Period 1272015

Racing Results Live Performances (Completed) 0 Purses Paid $310000 Live Performances (Actual) 1 Racing Days 1 Paid Attendance 0

Total Admission Tax $0

3522372154 3522372357

South Marion Real Estate Holdings LLC Central Florida Gaming LLC

Marion County

Mailing Address Post Office Box 6331 Ocala Florida 34478 Telephone Street Address 6390 SE 177th Place Summerfield Florida 34491 Fax

Meet Period 07012014 to 07102014

Racing Results Live Performances (Completed) 20 Purses Paid $40000 Live Performances (Actual) 20 Racing Days 10 Paid Attendance 0

Total Admission Tax $0

3528177522 None Listed

34

~ ra- HARNESS PERMITHOLDERS

PARI-MUTUEL INDUSTRY

Pompano Park is the only permitholder conducting harness horse racing performances in the State of Florida A total of 126 completed performances including charity and scholarship performances were conducted during this past fiscal year which is the same as the previous year

During Fiscal Year 20142015 handle wagered on live harness performances increased by approximately three percent Intertrack handle wagered on broadcasts of live Florida harness performances increased by approximately 33 percent Simulcast handle wagered on broadcasts of performances from outside the state increased by approximately seven percent while intertrack simulcast handle increased by approximately six percent Overall total handle increased by approximately seven percent for the Florida harness industry

Total revenue to the state during Fiscal Year 20142015 increased by approximately four percent from the prior fiscal year The harness industry accounted for approximately 73 percent of Floridarsquos total revenue and 58 percent of total handle from pari-mutuel performances

Pompano Park reported paying $8614066 in purses For more detail on purses paid please refer to the information below The Florida Standardbred Breedersrsquo and Ownersrsquo Association was able to confirm the amount of purses paid reported by Pompano Park

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

Total Performances (Completed) (1) 126 Total Paid Attendance 0 (1) Performances where eight or more races were held

Total Performances (Actual) 126

Total Racing Days 126 Total Admission Tax $0

Isle Casino and Racing at Pompano Park PPI Inc

Broward County

Website pompano-parkisleofcapricasinoscom Telephone 9549722000 MailingStreet Address 777 Isle of Capri Circle Pompano Beach Florida 33069-3104 Fax 9549700882

Meet Period 10042014 to 06272015

Racing Results Live Performances (Completed) 126 Purses Paid $8614066 Live Performances (Actual) 126 Racing Days 126 Paid Attendance 0

Total Admission Tax $0

SUMMARY

During Fiscal Year 20142015 the total handle wagered for all industries exceeded $779 million a decrease of approximately eight percent from the prior fiscal year Total pari-mutuel completed performances including charity and scholarship performances conducted during Fiscal Year 20142015 increased by approximately one percent from the previous fiscal year

The state realized revenue from performances of approximately $109 million a decrease of roughly eight percent from the prior fiscal year Of the $109 million collected greyhound permitholders accounted for 303 percent thoroughbreds for 581 percent harness for 73 percent jai alai for 32 percent and quarter horse for 11 percent

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

35

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 50 national champions Florida also produced ldquoAffirmedrdquo the eleventh horse to have swept the Triple Crown (1978) OcalaMarion County Florida is home to some of the leading breeding farms in the country The industry boasts 19 classic wins (Kentucky Derby Preakness Stakes and Belmont Stakes) 26 Breedersrsquo Cup Day champions and six horses of the year

The Florida Thoroughbred Breedersrsquo and Ownersrsquo Association (FTBOA) funds the Florida-bred Stakes Program which is implemented at Floridas Thoroughbred racetracks Through a percentage of pari-mutuel handle Florida Thoroughbred permitholders contributed $7685619 to the FTBOA during Fiscal Year 20142015 The FTBOA paid out $4988595 in Breedersrsquo Awards and $1294250 through the Florida-bred Stakes Program The Florida-bred Stakes Program includes ldquoFlorida Sire Stakesrdquo at Gulfstream Park ldquoSunshine Millions Previewrdquo at Gulfstream Park West ldquoFlorida Cup Dayrdquo at Tampa Bay Downs and additional funds for supplements to Florida-bred Preferred Stakes Races during the Gulfstream and Tampa Bay Downsrsquo meets

The Florida Standardbred Breedersrsquo and Ownersrsquo Association a non-profit organization and the only organized representative of Standardbred horsemen in the State of Florida is the designated association for the allocation and distribution of funds for Florida-bred racing Promotional activities include providing breeder and stallion awards for eligible Florida-bred horses during Pompano Parkrsquos 20142015 meet as well as awards for Florida Breedersrsquo Stake races The FSBOA also inaugurated a Breeder Incentive program in 2014 with the goal of offering Standardbred breeders a financial reward for the production of Florida-bred foals This program will continue in future years 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 $1013697

Section 5502625(5)(a) Florida Statutes designates the Florida Quarter Horse Breedersrsquo and Ownersrsquo Association (FQHBOA) as the authorized organization to receive breeders and awards payments from the permitholders and make payments in accordance with Florida Statutes

By agreement Hialeah Park pays 2 percent of the total purse to FQHBOA for breedersrsquo and ownersrsquo awards This is in excess of statutory requirements Other tracks pay a sum equal to the breaks plus one percent of all pari-mutuel pools conducted during their meets for supplementing purses and prizes for the general promotion of owning and breeding quarter horses in Florida as authorized in Florida Statutes

During 20142015 $115000 was paid out to 63 ownersrsquo and breedersrsquo in awards Each fiscal year total awards have increased since itrsquos first awards in 20092010

Note This promotional program information is provided by respective Breeders and Owners Associations

36

UNIVERSITY OF FLORIDA COLLEGE OF VETERINARY MEDICINE RACING LABORATORY

The Florida Racing Laboratory in the College of Medicine at the University of Florida is an International Organization for Standardization ISO 17025 accredited laboratory that employs various procedures to detect and identify prohibited drugs medications stimulants depressants hypnotics local anesthetics and drug-masking agents in the blood urine or other bodily fluids of racing horses and greyhounds

During Fiscal Year 20142015 the Laboratory received and processed 67587 samples and performed 254238 analyses The vigilant monitoring of samples by the Laboratory serves to deter the use of prohibited drugs in racing animals in Florida

Horse UrineBlood Greyhound Urine 1 Investigative Samples Received 16337 51233 17 Samples Analyzed 16280 30340 17 Number of Analyses 76382 177815 41 Positives 163 9 NA

1 Volume Not Sufficient For Testing 21711 (424 of total number of samples received) Note From January 31 2015 through June 14 2015 there were 14509 greyhound samples collected Of this total 5296 were testable samples and 9213 were quantity not sufficient for analysis During this timeframe there were 2398 attempts to collect samples from greyhounds that did not urinate

DRUG POSITIVES FOR FISCAL YEAR 20142015

Types of Positives (ARCI Drug Class) Horse Greyhound Acepromazine metabolite (3) 5 0

Acepromazine metabolite (3) Methocarbamol (4) Phenylbutazone (na) 1 0

Benzoylecgonine (1) 0 3

Boldenone (3) 4 0

Carprofen (4) 0 1

Clenbuterol (3) 51 0

Clenbuterol (3) Flunixin (4) 1 0

Dimethylsuloxide (DMSO) (5) 15 0

Flunixin (4) 5 2

Glycopyrrolate (3) 1 0

Ibuprofen (4) Methocarbamol (4) 1 0

Isoxsuprine (4) 1 0

Methocarbamol (4) 5 0

Naproxen (4) 1 0

Naproxen (4) Phenylbutazone (na) 1 0

Phenylbutazone (NA) 56 0

Procaine (3) 2 2

Testosterone (3) 5 0

Testosterone (3) Boldenone (3) 1 0

Testosterone (3) Nandrolone (3) Dimethylsuloxide (DMSO) (5) 3 0

Theobromine (4) 0 1

Zipaterol (2) 4 0

TOTALS 163 9

Class (1) Stimulant and depressant drugs that have the highest potential to affect performance and that have no generally accepted meidcal use in the racing horse

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 horse but the pharmacology of which

suggests less potential to affect performance than drugs in Class 2 Class (4) This class includes therapeutic medications that would be expected to have less potential to affect performance than those

in Class 3 Class (5) This class includes therapeutic medications for which concentration limits have been established by the racing jurisdictions

as well as certain miscellaneous agents such as dimethylsulfoxide (DMSO) and other medications as determined by the regulatory bodies

37

F

INA

NC

IAL

ST

AT

EM

EN

TS

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

SLOT ACTIVITIES AND INDIAN GAMING COMPACT FISCAL YEAR 20142015

State Revenue From Regular Performances Tax on Attendance $ 32258 Daily License Fees 2317268 Tax on Handle 8543609

State Revenue From Pari-Mutuel Performances (1) $ 10893135

Other State Revenue Occupational Licenses $ 525302 Fingerprint Fees 235539 Escheated Tickets (2) 795228 Racing Scholarship Funds (2) 0 PMW Trust Fund - Drug Fines 87650 Miscellaneous Revenue 32581 General Revenue Fund - Other Fines 20025

Other State Revenue $ 1696325

Total Pari-Mutuel State Revenue $ 12589460

State Revenue From Cardrooms Table Fees $ 693000 Gross Receipts(3) 13589789 Occupational Licenses 184502

Total State Revenue From Cardrooms $ 14467291

State Revenue From Slots CompulsiveAddictive Gambling Fee (4) $ 1750000 Facility License Fee (4) 14000000 Slot Taxes(5) 182584841 Fingerprint Fees 30028 Occupational Licenses 337334 Miscellaneous Revenue 5572 Miscellaneous Fines 11300

Total State Revenue From Slots $ 198719075

Total State Revenue Generated From Pari-Mutuel Cardroom and Slots $ 225775826

State Revenue From Indian Gaming Compact Indian Gaming Compact (6) $ 255610619 Indian Gaming Compact Reimbursements 253772

Total State Revenue From Indian Gaming Compact $ 255864391

TOTAL STATE REVENUE GENERATED $ 481640217

(1) Daily license fees and taxes reported above reported above are amounts collected and not reflect amounts due

(2) Escheated tickets and Racing Scholarship Funds are distributed to the Department of Education

(3) One-half of cardroom gross receipts is deposited into the General Revenue Fund

(4) Both amounts include payments from Calder Casio and Race Course Gulfstream Park Racing and Casino Mardi Gras Racetrack and Gaming Center Isle Casino and Racing at Pompano Park Flagler Dog Track and Magic City Casino Miami Jai Alai and South Florida Racing Association (Hialeah Park)

(5) Slot taxes are distributed to the Department of Education

(6) Indian Gaming Compact payments are deposited into the General Revenue Fund

38

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

BALANCE SHEET SPECIAL REVENUE FUND

FOR FISCAL YEAR ENDED JUNE 30 2015

2015 2014

ASSETS

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

$ 753311 3254344

368284 15699389

(36217) 5066

286564

$ 6567906731219

34812815266142

(32884)11371

175988

TOTAL ASSETS $ 20330741 $ 23156753

LIABILITIES amp FUND EQUITY Liabilities Accounts payable $ 98554 $ 131567 Accrued salaries 282993 245289 Due to other funds 15432 4325 Due to other state agencies 14092160 13612023 Due to general revenue 685418 665939 Compensated absences - 9313

Total Liabilities 15174556 14668455

Fund Equity Unreserved 5156185 8488298

Total Fund Equity 5156185 8488298

TOTAL LIABILITIES amp FUND EQUITY $ 20330741 $ 23156753

The financial statements and notes are for informational purposes only

39

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 2015

FINAL 2015 2014

BUDGET ACTUAL VARIANCE ACTUAL

REVENUES

Fees Charges Commissions and Sales

Licenses and Permits

Taxes

Fines Forfeits Judgments and Settlements

Interest and Dividends Net

Refunds

Miscellaneous Receipts

$ 19552155

552304

197324441

212335

29537

250000

211412

$ 19301397

712058

198093473

95112

122153

254983

31106

$ (250758) $

159754

769032

(117223)

92616

4983

(180306)

19569151

502696

190162520

116787

84893

270769

213872

Total Revenues 218132184 218610282 478098 210920688

EXPENDITURES CURRENT OPERATING

Salaries

Other Personal Services

Other Operating Expenditures

Operation of Motor Vehicles

Risk Management

State Attorney-Slots

PMW Lab Services

PMW Compliance System

TrDMSHR SVCSSTW Contract

Cardroom Tax Distribution

Other Contracted Services

Compulsive Gambling Prevention

Racing Animal Med Research

OPERATING CAPITAL OUTLAY

Acquisition of Motor Vehicles

Assessment for Fingerprinting

Service Charge to General Revenue

Refunds

Transfer to FDLE Slots Investigation

Transfers to Other Funds

Transfers to General Revenue

7104979 1677615 976075 81743

169792 222971

2266000 296476 58635

1800000 141731 930000 100000

23895 24802

460400 3150000 164650

‐188594212

27000000

6494226 1465527 842849 61944

169792 222971

2266000

246396 58635

1701933 29530

930000 93633 12523 20385

374197 2859023

13173 -

184079657

20000000

610753

212087

133226

19799

-

-

-

50080

-

98067

112201

0

6367

11372

4417

86203

290977

151477

-

4514555

7000000

6429448

1237420

736549

78141

105689

208651

2266000

246415

57114

1658542

31082

600000

100000

32240

54798

320769

2937007

132397

-

175530395

18500000

Total Expenditures 235243976 221942395 13301581 211262657

Excess (Deficiency) of Revenues Over (Under) Expenditures

FUND BALANCE JULY 1 2014

(17111792)

8488298

(3332113)

8488298

(12823484)

-

(341969)

8830267

FUND BALANCE JUNE 30 2015 $ (8623494) $ 5156185 $ (12823484) $ 8488298 (1) (1)

(1) Does not include budget of $37000000 for category 190000 Investments Actual expenditures for category 190000 were closed into the investment account

The financial statements and notes are for informational purposes only

40

CA

RD

RO

OM

PA

RI-

MU

TU

EL

AN

DS

LO

T S

TA

TU

TE

MA

TR

IX

STATUTE TOPIC GREYHOUND JAI ALAI THOROUGHBRED HARNESS QUARTER HORSE

FEES $80 per race $40 per game $100 per race $100 per race $100 per race

Daily License Fees On Live

On-track Handle

5500951(1)(a) FS 5500951(1)(a) FS 5500951(1)(a) FS 5500951(1)(a) FS 5500951(1)(a) FS

$80 per race but not to exceed $40 per game but not to exceed $100 per race but not to exceed $100 race but not to exceed $500 $100 per race but not to exceed Daily License $500 per day $500 per day $500 per day per day $500 per day

Fees On Simulcast Handle

5500951(1)(a) FS 5500951(1)(a) FS 5500951(1)(a) FS 5500951(1)(a) FS 5500951(1)(a) FS

OUTS (ESCHEATS)

Live On-track Handle

Paid to the state of Florida 5501645(2) FS

Paid to the state of Florida 5501645(2) FS

Retained by permitholder 5502633(3) FS

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)

FS FS

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

TAXES

Tax On Admissions

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

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

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

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

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

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

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

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

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

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

Tax On Live On-track Handle

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

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

05 of handle 55009515(2)(a) FS

05 of handle 55009512(2)(a) FS

1 of handle 5500951(3)(a) FS

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) FS

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

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) FS

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) FS

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) FS

This matrix represents a summary of 2014 Statutes Please refer to the cite noted by statutory topic for specific language governing pari-mutuel wagering

41

STATUTE TOPIC GREYHOUND JAI ALAI THOROUGHBRED HARNESS QUARTER HORSE

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

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 FS

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 FS

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

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

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 FS

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) FS

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

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

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

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 FS

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

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

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

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 FS

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

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

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 FS

Year then tax on handle is 23 5500951(3)(c)2 FS

CHARITY PERFORMANCES

Maximum of five days Maximum of five days Maximum of five days Maximum of five days Maximum of five days 5500351(1) FS 5500351(1) FS 5500351(1) FS 5500351(1) FS 5500351(1) FS

Permitholders are allowed to Permitholders are allowed to One additional scholarship day to conduct one additional day to be conduct two additional tracks located in Hillsborough designated as ldquoGreyhound Adopt- performances known as ldquoRetired County for the benefit of Pasco-A-Pet Day Proceeds are paid to Jai Alai Playersrsquo Charity Dayrdquo for a Hernando Community College bona fide organizations that fund to benefit retired jai alai 5500351(6)(a) and promote the adoption of players 5500351(8) FS 5500351(6)(b) FS greyhounds 5501648(2) FS

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 FS

This matrix represents a summary of 2014 Statutes Please refer to the cite noted by statutory topic for specific language governing pari-mutuel wagering

42

STATUTE TOPIC GREYHOUND JAI ALAI THOROUGHBRED HARNESS QUARTER HORSE

TAX CREDITS amp EXEMPTIONS

(excluding charity performances

unless otherwise noted)

Tax exemption of $360000 per state fiscal year or $500000 for three permitholders that held a full live schedule in 1995 and closest to another state authorizing greyhound racing 55009514(1) FS

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) FS

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 is paid directly to the Jockeys Guild by the permitholders 55009515(6) FS

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

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

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 FS

$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 FS

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

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) FS

This matrix represents a summary of 2014 Statutes Please refer to the cite noted by statutory topic for specific language governing pari-mutuel wagering

43

STATUTE TOPIC STATUTE REFERENCE SUMMARY

FEES

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

TAXES

Tax On Cardroom Gross Receipts

849086(13)(a) FS

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts Pursuant to Section 849086(13)(c) FS one-half credited to Pari-Mutuel Wagering Trust Fund and one-half being credited to the General Revenue Fund

Tax On Admissions 849086(13)(b) FS

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

FINES

Administrative Fine 849086(14)(c) FS An administrative fine up to $1000 for each violation may be imposed on any person who has violated or failed to comply with the provisions of Section 849086 FS

ANNUAL DISBURSEMENT TO COUNTIES AND MUNICIPALITIES

Annual Disbursement To Counties and Municipalities

849086(13)(h) FS One-quarter of moneys deposited into the Pari-Mutuel Wagering Trust Fund shall by October 1 of each year be distributed to the local counties or municipalities where the approved cardrooms are located

This matrix represents a summary of 2014 Statutes Please refer to the cite noted by statutory topic for specific language governing operation of cardooms

44

STATUTE TOPIC STATUTE REFERENCE SUMMARY

FEES

Slot License Fee 551106(1)(a) FS Annual fee for each slot machine facility is $2 million paid with the initial license application and annual 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 551106(3) FS

The tax rate on slot machine revenues is 35 Payment for the tax on slot machine revenues shall be remitted by 3 pm on the 5th day of each calendar month for taxes imposed and collected for the preceding calendar month If the 5th day of the calendar month falls on a weekend payments shall be remitted by 3 pm the first Monday following the weekend

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 for 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 Penalties

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 2014 Statutes Please refer to the cite noted by statutory topic for specific language governing slot operations

45

  • Table of Contents 2014-2015
  • Overview 2014-15
  • Division overview 1415
  • Events Shaping 2014-15
  • Fiscal Years Comparative Data 2014-15
  • PMW Graphs 2014-2015
  • PMW Handle Statistics 2014 2015
  • Guest Handle by Host 2014-2015
  • 20142015 Charity-scholarship
  • Cardroom Statistics 2014-2015
  • Cardroom Revenue 2014 2015
  • Slot Comparative Data 2014-2015
  • Daily revenue per machine 14-15
  • 2014-15 permitholder map for report
  • Permitholder Contact Operating In 84rd annual rpt
  • Promotional Programs for FL Horses 20142015
  • Drug Positives for 2014-15
  • Summary of State Revenue 2014-2015 (Final
  • PMW 06 30 15 Final Report
  • PMW Statute Matrix 2014-2015
  • Cardroom Statute Matrix 2014-2015
  • Slot Statute Matrix 20142015
  • Annual Report Cover 2416pdf
    • Florida Department of Business and Professional Regulation
Page 6: Division of Pari-Mutuel Wagering Annual Report …...2016/03/07  · This annual report encompasses the fiscal year which began July 1, 2014, and ended June 30, 2015. This is the 84th

OFFICE OF AUDITING

The Office of Auditing 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 oversight of the commingling of wagering pools transmission of pari-mutuel information proper payments to winning pari-mutuel patrons approval of totalisator security plans and software upgrades Additionally the auditing staff maintains primary oversight for cardroom operations which includes auditing internal control procedures auditing jackpot accounts monitoring daily operations coordinating inspections and auditing for compliance The auditing team is responsible for communicating with the licensed totalisator companies and for the input of pari-mutuel handle and wagering information into the divisionrsquos Central Monitoring System (CMS)

During Fiscal Year 20142015 the auditing team conducted 19 greyhound purse audits 19 greyhound adoption proceeds audits 30 mutuels audits 31 escheat audits 24 cardroom audits 24 surveillance tape audits 22 jackpot audits eight slot audits eight playersrsquo club audits three breedersrsquo awards audits and 35 totalisator system malfunction reports Auditingrsquos cardroom coordinators processed 226 internal control revisions

OFFICE OF INVESTIGATIONS

The Office of Investigations examines statutory and rule violations that occur at pari-mutuel facilities cardrooms and slot machine gaming locations Investigative staff is responsible for investigating Class I drug positives analyzed and identified by the University of Florida College of Medicine Racing Laboratory and deaths of racing animals that occur at pari-mutuel facilities The investigations vary from patron complaints and complaints of animal cruelty to the use of performance altering medications andor illegal substances during races A case may result in issuance of a warning letter consent order administrative fine license suspension license revocation hearing before a designated hearing officer or referral to either regulatory or law enforcement agencies for criminal prosecution During Fiscal Year 20142015 there were 545 investigations conducted

The investigation staff also conducts background examinations of potential permitholders which involves an in-depth review of the applicantrsquos financial records in order to ensure compliance with Sections 550054 5501815 and 849086 Florida Statutes Additionally investigators perform background reviews of Pari-Mutuel Wagering Occupational License requests from applicants with criminal records requesting a waiver from the Division Director in accordance with Section 550105 Florida Statutes

The investigation staff also conducted 5262 in-depth inspections of pari-mutuel and slot machine facilities including cardrooms greyhound kennels and horse stables 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 four pari-mutuel facilities in Broward County and each of the four pari-mutuel facilities in Miami-Dade 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 laboratory 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 20142015 the Slot Operationsrsquo staff completed 5834 inspections Of those 127 items were found to be non-compliant of which nine were turned over to Investigations and to the Departmentrsquos Office of the General Counsel for formal proceedings Slot machine facilities were notified of 127 observations so that appropriate internal action including employee disciplinary action advanced training andor re-training of facility personnel could occur There were 17 individual and facility Consent Orders issued at the regional level totaling $10150 in fines or final warning notices

There were 905 shipments of authorized slot machines and components which required the verification of 1846 slot machines and 12564 parts The Slot Operationsrsquo staff authorized and monitored 11403 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 the Florida Administrative Code as it relates to cardroom pari-mutuel and slot gaming activities The staff develops revenue projections for the Revenue Estimating Conferences maintains cash flow statements for timely transfer to the Statersquos General Revenue Fund and to the Education Enhancement Trust Fund provides oversight of the divisionrsquos budget develops the annual report and determines fiscal impacts on proposed legislation impacting the industry

During Fiscal Year 20142015 $225775826 in state revenues pertaining to cardroom pari-mutuel and slot machine gaming were collected The Revenue and Financial Analysis staff also reconciled 706 permitholder monthly remittance reports conducted 15 charity day audits and 34 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 the industry

STATE COMPLIANCE AGENCY

The Gaming Compact between the Seminole Tribe of Florida and the State of Florida 75 FR 38833 was executed by the Governor on April 7 2010 and ratified by the United States Department of the Interior on July 7 2010 Pursuant to sect 285710 Florida Statutes the Division of Pari-Mutuel Wagering was designated by the Florida Legislature as the State Compliance Agency with the authority to carry out the Statersquos oversight responsibilities in accordance with the provisions outlined in the Compact The Seminole Tribe of Florida operates seven casinos located in Broward Hillsborough Collier Glades and Hendry counties

During Fiscal Year 20142015 the State Compliance Agency completed 76 inspections of tribal gaming facilities spanning over 736 man hours Additionally $255610619 in revenue sharing with the Tribe was collected Of this $7119369 was distributed to local governments including both counties and municipalities as required by sect 285710 Florida Statutes

A similar Compact does not exist with the Miccosukee Tribe and therefore they continue to operate exclusively under Federal jurisdiction For additional information on the Miccosukeersquos gaming operations contact the National Indian Gaming Commission wwwnigcgov or the United States Department of Interior 1441 L Street NW Suite 9100 Washington DC 20005-3584 Telephone 2026327003

5

Events Shaping the 20142015 RacingGaming Season in Florida

During the 2015 Legislative Session revisions were made to Section 5502415 Florida Statutes Changes include the addition of the Association of Racing Commissioners International (ARCI) Controlled Therapeutic Medications Schedule (CTMS) Version 21 (4172014) the elimination of the use of prednisolone sodium succinate on race day the elimination of the requirement for thin-layer chromatography (TLC) screening by the divisionrsquos primary laboratory the inclusion of the Department of Agriculture and Consumer Services participation in rulemaking and study review for recommending threshold levels and conditions for the use of furosemide (Salix)

September 2014 the division issued a Consent Order for case numbers 2014011900 and 2014012798 In resolution of this matter Jefferson County Kennel Club retains their pari-mutuel wagering permit in accordance with Section 550 Florida Statutes but agrees to suspension (9232014 through 6302017) of that permit for the purpose of applying for performance dates and a cardroom license until the 20172018 license year

Dania Entertainment Center closed December 2014 for major renovations

Calder Race Course Inc closedvoluntarily relinquished their cardroom license on June 27 2014 and entered into a lease agreement with Gulfstream Park to run their live meet during 20142015

Tropical Park LLC entered into a lease agreement with Gulfstream Park and ran their live meet at that location

6

S

TA

TIS

TIC

AL

SE

CT

ION

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 $748 billion in pari-mutuel handle wagered resulted in $437 billion in state revenue This fiscal year the pari-mutuel industry operated 3441 racing days which resulted in state revenue of $12589460 total paid attendance of 377660 and total pari-mutuel handle of $779336136

Over the last 10 years pari-mutuel wagering has experienced a 486 percent decline in handle and total state revenue has decreased 642 percent along with a 311 percent decrease in the number of racing days Shown below is a summary of pari-mutuel handle and state revenue for Fiscal Years 20052006 through 20142015

PARI-MUTUEL HANDLE AND STATE REVENUE SUMMARY

Fiscal Year Number of

Racing Days Total Paid

Attendance

Total Pari-Mutuel

Handle Total State Revenue (1)

State Revenue as a Percent

of Handle

20052006 4993 2066192 $1514758761 $35178969 232

20062007 5592 2351126 $1480427370 $30214151 204

20072008 4857 1419748 $1343912504 $25657727 191

20082009 4364 722699 $1108401006 $19814027 179

20092010 4167 614889 $ 958537395 $16706611 174

20102011 3633 507804 $ 883381429 $13640020 154

20112012 3602 469497 $ 876146485 $13802723 158

20122013 3628 430707 $ 872272660 $13200709 151

20132014 3582 383864 $ 850136735 $13785681 162

20142015 3441 377660 $ 779336136 $12589460 162

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

7

I I

I I

I I

- I I - I I

I I I I

- I I

- I I

bull a bull a

r- I

r- 1

-- I

-- I

r- I I

I

I

I

bull a bull a

HISTORICAL PARI-MUTUEL WAGERING ACTIVITY

00 02 04 06 08 10 12 14 16 18

2006

2007

2008

2009

2010

2011

2012

2013

2014

2015

Handle ($ in billions)

Fis

cal Y

ear

Pari-Mutuel Handle by IndustryFiscal Years 20052006-20142015

Total Handle Horse Total Handle Greyhound Total Handle Jai Alai Total Handle

0 5 10 15 20 25 30 35 40 45 50 55 60 65 70

2006

2007

2008

2009

2010

2011

2012

2013

2014

2015

State Revenue ($ in millions)

Fis

cal Y

ear

State Tax Revenue by IndustryFiscal Years 20052006-20142015

Total State Revenue Horse State Revenue Greyhound State Revenue Jai Alai State Revenue

8

-=r - I

I

--- I

--- I

--- I

-- I

I ~ -I

I

bull D bull D D

I

I

I

D bull D

HISTORICAL PARI-MUTUEL WAGERING ACTIVITY

00 02 04 06 08 10 12 14 16 18

2006

2007

2008

2009

2010

2011

2012

2013

2014

2015

Handle ($ in billions)

Fis

cal

Yea

r

Total Pari-Mutuel Handle ALL PERMITHOLDERS

Fiscal Years 20052006-20142015

Total Handle LiveOntrack Intertrack Intertrack Simulcast Simulcast

00 05 10 15 20 25 30 35

2006

2007

2008

2009

2010

2011

2012

2013

2014

2015

Effective Tax Rate

Fis

cal Y

ear

Total Tax and Daily License Fees as a Percentage of Handle ALL INDUSTRIES

Fiscal Years 20052006-20142015

Horse Greyhound Jai Alai

9

Cl Cl

I I I I I

I I I I I

I I I I I

I I I I I

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

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

I I I I

I I I I I

Cl

HISTORICAL PARI-MUTUEL WAGERING ACTIVITY

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

2006

2007

2008

2009

2010

2011

2012

2013

2014

2015

Performances

Fis

cal

Yea

r

Number of Pari-Mutuel Performances Fiscal Years 20052006-20142015

Total Performances Horse Performances Greyhound Performances Jai Alai Performances

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

2006

2007

2008

2009

2010

2011

2012

2013

2014

2015

Purses Paid ($ in millions)

Fis

cal Y

ear

Purses Paid Fiscal Years 20052006-20142015

Total Purses Paid Horse Purses Paid Greyhound Purses Paid

10

COMPONENTS OF PARI-MUTUEL HANDLE FROM PERFORMANCES

Fiscal Year 20142015

Greyhound Racing Permitholders

Daytona Beach Kennel Club Inc $41860 $27918 $34689 $2476233 $6810996 $9391696

Derby Lane (St Petersburg Kennel Club Inc) 120000 466058 131202 4802255 17654017 23173532

Ebro Greyhound Park 19127 13555 1638 479170 1091489 1604979

Flagler Dog Track 116160 462594 65415 3796114 15426402 19866685

HampT Gaming Inc dba Mardi Gras Racetrack 39786 214765 37140 2356433 9155873 11803997

Jacksonville Kennel Club Inc 16800 9975 91786 2552628 8582510 11253699

License Acquistions LLCdba Palm Beach Greyhound Racing 36000 80036 68758 3062175 10464529 13711498

Mardi Gras Racetrack and Gaming Center 16020 22329 43629 1784986 6407023 8273987

Melbourne Greyhound Park LLC 18455 2708 0 48113 156951 226227

Naples-Ft Myers Greyhound Track 104320 226005 47039 3648257 13420355 17445976

Orange Park Kennel Club Inc 14400 0 89388 3310699 10962529 14377016

Palm Beach Kennel Club 154240 625301 105299 8828679 35547082 45260601

Penn Sanford LLC dba Sanford-Orlando Kennel Club 14560 13158 15123 1718967 6231279 7993087

Pensacola Greyhound Racing LLP 23281 9728 0 231509 785922 1050440

SOKC LLC dba Sanford-Orlando Kennel Club 38800 74952 17047 2241280 8354860 10726939

Sarasota Kennel Club Inc 16880 14029 33965 1789458 5713340 7567672

St Johns Greyhound Park 25200 42385 83833 3943291 13143155 17237864

Tampa Greyhound Track 45600 131680 99659 4575828 15458103 20310870

West Volusia Racing Inc 17240 0 27720 2006288 5479953 7531201 Total Greyhound Permitholders $878729 $2437176 $993330 $53652363 $190846368 $248807966

Jai Alai Permitholders

Dania Jai Alai $57600 $0 $783 $715530 $2341642 $3115555

Dania Summer Jai Alai 41040 0 767 660115 2122697 2824619

Ft Pierce Jai Alai 13120 0 0 18781 92385 124286

Hamilton Jai Alai and Poker (A) 72960 0 0 (72956) 14 18

Miami Jai Alai 73440 0 6427 1220032 3713589 5013488

Ocala Poker and Jai Alai 13120 0 0 (13111) 35 44

Orlando Jai Alai 13760 0 0 (13095) 43 708

Summer Jai Alai 62400 0 7152 987624 3020351 4077527 Total Jai Alai Permitholders $347440 $0 $15129 $3502920 $11290756 $15156245

Thoroughbred Racing Permitholders

Calder Race Course Inc(B) $47000 $125812 $115709 $4084337 $16309003 $20681861

Gulfstream Park Thoroughbred After Racing Program Inc 42600 130616 130398 4289825 17464900 22058339

Gulfstream Park Racing Association Inc (B) 297200 4072917 196831 60234881 245531985 310333814

Tampa Bay Downs Inc 265600 1203805 72514 18999172 77534717 98075808

Tropical Park LLC (B) 40200 123415 74103 3299868 13424384 16961970 Total Thoroughbred Permitholders $692600 $5656565 $589555 $90908083 $370264989 $468111792

Harness Racing Permitholders

Isle Casino and Racing at Pompano Park $302000 $502631 $11865 $9273018 $35385884 $45475398

Quarter Horse Racing Permitholders

Gretna Racing LLC $30400 $508 $0 ($23043) $42951 $50816

Hamilton Downs Horsetrack LLC 16000 0 0 ($15999) 5 6

Ocala Breeders Sales Company Inc 200 139 0 $4088 16785 21212

South Florida Racing Association LLC (Hialeah Park) 33900 19316 0 $296156 1362091 1711463

South Marion Real Estate Holdings LLC 16000 12 0 ($15813) 1039 1238

Total Quarter Horse Permitholders $96500 $19975 $0 $245389 $1422871 $1784735

$2317269 $8616347 $1609879 $157581773 $609210868 $779336136TOTAL FOR ALL PERMITHOLDERS

Daily License Fee Tax on Handle Total Paid To

Charities Permitholder Revenues From

Pari-Mutuel Handle Public Pool Total Handle

Daily license fees and taxes were not collected Permitholder relinquished jai alai permit (A)

(B) Daily license fees and taxes reported above are amounts due from performances held and do not equal amounts collectedpaid

11

TOTAL STATE REVENUE FROM PERFORMANCES

Fiscal Year 20142015

Greyhound Racing Permitholders

Daytona Beach Kennel Club Inc

Derby Lane (St Petersburg Kennel Club Inc)

Ebro Greyhound Park

Flagler Dog Track

HampT Gaming Inc dba Mardi Gras Racetrack

Jacksonville Kennel Club Inc

License Acquistions LLCdba Palm Beach Greyhound Racing

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 Racing LLP

SOKC LLC dba Sanford-Orlando Kennel Club

Sarasota Kennel Club Inc

St Johns Greyhound Park

Tampa Greyhound Track

West Volusia Racing Inc

otal Greyhound Permitholders T

ai Alai Permitholders J

Dania Jai Alai

Dania Summer Jai Alai

Ft Pierce Jai Alai

Hamilton Jai Alai and Poker (B)

Miami Jai Alai

Ocala Poker and Jai Alai

Orlando Jai Alai

Summer Jai Alai

Total Jai Alai Permitholders

Thoroughbred Racing Permitholders

Calder Race Course Inc(C)

Gulfstream Park Thoroughbred After Racing Program Inc

Gulfstream Park Racing Association Inc(C)

Tampa Bay Downs Inc

Tropical Park LLC(C)

Total Thoroughbred Permitholders

arness Racing Permitholders H

Isle Casino and Racing at Pompano Park

Quarter Horse Racing Permitholders

Gretna Racing LLC

Hamilton Downs Horsetrack LLC

Ocala Breeders Sales Company Inc South Florida Racing Association LLC (Hialeah Park) South Marion Real Estate Holdings LLC otal Quarter Horse Permitholders T

TOTAL FOR ALL PERMITHOLDERS

LIVE SIMULCAST ITW ITW SIM CHARITY

PERFORMANCES

Tax on Handle Daily License

Fee Total Live Taxes and

Fees Collected Tax on Handle Daily

License Fee

Total Simulcast Taxes and Fees

Collected Tax on Handle

Tax on Handle Daily License Fee

TOTAL TAXES AND FEES

COLLECTED (A)

$11979 $18480 $30459 $3808 $6500 $10308 $12131 $0 $16880 $69778

216139 105600 321739 0 0 0 249919 0 14400 586058

13555 17207 30762 0 0 0 0 0 1920 32682

29327 55600 84927 38555 47000 85555 73144 321568 13560 578754

7606 9280 16886 56031 20806 76837 10378 140750 9700 254551

4285 2400 6685 0 0 0 5690 0 14400 26775

30663 21600 52263 0 0 0 49373 0 14400 116036

4838 4320 9158 3951 2000 5951 5048 8492 9700 38349

2708 18455 21163 0 0 0 0 0 0 21163

145073 94400 239473 0 0 0 80932 0 9920 330325

0 0 0 0 0 0 0 0 14400 14400

261698 139840 401538 0 0 0 363603 0 14400 779541

7895 7200 15095 0 0 0 5263 0 7360 27718

9728 23281 33009 0 0 0 0 0 0 33009

42941 31600 74541 0 0 0 32011 0 7200 113752

11049 8560 19609 0 0 0 2980 0 8320 30909

17897 10800 28697 0 0 0 24488 0 14400 67585

65803 31200 97003 0 0 0 65877 0 14400 177280

0 0 0 0 0 0 0 0 17240 17240

$883184 $599823 $1483007 $102345 $76306 $178651 $980837 $470810 $202600 $3315905

$0 $56960 $56960 $0 $0 $0 $0 $0 $640 $57600

0 40400 40400 0 0 0 0 0 640 41040

0 12800 12800 0 0 0 0 0 320 13120

0 72960 72960 0 0 0 0 0 0 72960

0 70560 70560 0 0 0 0 0 2880 73440

0 13120 13120 0 0 0 0 0 0 13120

0 12160 12160 0 0 0 0 0 1600 13760

0 60000 60000 0 0 0 0 0 2400 62400

$0 $338960 $338960 $0 $0 $0 $0 $0 $8480 $347440

$18897 $40000 $58897 $3 $1000 $1003 $106855 $57 $6000 $172812

35478 34600 70078 0 0 0 95138 0 8000 173216

227247 115200 342447 317057 173500 490557 596688 2931925 8500 4370117

72707 83500 156207 23159 174000 197159 330124 777815 8100 1469405

28567 32800 61367 0 0 0 94848 0 7400 163615

$382896 $306100 $688996 $340219 $348500 $688719 $1223653 $3709797 $38000 $6349165

$16888 $115600 $132488 $60933 $179000 $239933 $49710 $375100 $7400 $804631

$508 $30400 $30908 $0 $0 $0 $0 $0 $0 $30908

0 16000 16000 0 0 0 0 0 0 16000

139 200 339 0 0 0 0 0 0 339 14076 33900 47976 0 0 0 5240 0 0 53216

12 16000 16012 0 0 0 0 0 0 16012 $14735 $96500 $111235 $0 $0 $0 $5240 $0 $0 $116475

$1297703 $1456983 $2754686 $503497 $603806 $1107303 $2259440 $4555707 $256480 $10933616

(A) The amounts shown are taxes and fees collected after the application of any applicable tax credits and do not include admissions tax

(B) Daily license fees and taxes were not collected Permitholder relinquished jai alai permit

(C) Daily license fees and taxes reported above are amounts due from performances held and do not equal amounts collectedpaid

12

--ON-TRACK INTERTRACK TOTAL REGULAR ON-TRACK INTERTRACK TOTAL CHARITY

Live Simulcast ITW ITWS

HANDLE

Live Simulcast ITW ITWS

SCHOLARSHIP HANDLE

TOTAL HANDLE

$3523371 $868918 $4427490 $0 $8819779 $297699 $42626 $231592 $0 $571917 $9391696

9533807 0 11638810 0 21172617 1059192 0 941723 0 2000915 23173532

1583425 0 0 0 1583425 21554 0 0 0 21554 1604979

1403931 1356247 3970170 11921720 18652068 133346 74775 325616 680880 1214617 19866685

1314178 2268887 1825420 5740184 11148669 125328 116342 144473 269185 655328 11803997

3301767 0 6314736 0 9616503 606191 0 1031005 0 1637196 11253699

3670413 0 8609171 0 12279584 444347 0 987567 0 1431914 13711498

1191095 1367504 1692222 3217762 7468583 152555 157931 158399 336519 805404 8273987

226227 0 0 0 226227 0 0 0 0 0 226227

9175441 0 7474514 0 16649955 489142 0 306879 0 796021 17445976

4494472 0 8341268 0 12835740 658105 0 883171 0 1541276 14377016

14584456 809 28703171 0 43288436 807857 0 1164308 0 1972165 45260601

3700210 0 4006735 7706945 121092 0 165050 0 286142 7993087

1050440 0 0 0 1050440 0 0 0 0 0 1050440

5373679 0 5043177 10416856 138849 0 171234 0 310083 10726939

4807906 0 2255502 7063408 397063 0 107201 0 504264 7567672

5569600 0 10211580 0 15781180 603425 0 853259 0 1456684 17237864

7914731 0 10838847 18753578 705749 0 851543 0 1557292 20310870

2510139 1001830 3551843 0 7063812 208727 67637 191025 0 467389 7531201

$84929288 $6864195 $118904656 $20879666 $231577805 $6970221 $459311 $8514045 $1286584 $17230161 $248807966

$571897 $0 $2508977 $0 $3080874 $6959 $0 $27722 $0 $34681 $3115555

587303 0 2205463 0 2792766 4325 0 27528 0 31853 2824619

122082 0 0 0 122082 2204 0 0 0 2204 124286

18 0 0 0 18 0 0 0 0 0 18

2123034 0 2650181 0 4773215 132045 0 108228 0 240273 5013488

44 0 0 0 44 0 0 0 0 0 44

530 0 0 0 530 178 0 0 0 178 708

1634190 0 2213369 0 3847559 108949 0 121019 0 229968 4077527

$5039098 $0 $9577990 $0 $14617088 $254660 $0 $284497 $0 $539157 $15156245

$3779406 $643 $7653369 $3388 $11436806 $542358 $586922 $1230769 $6885006 $9245055 $20681861

7095663 0 5448365 0 12544028 1547278 2330484 1080818 4555731 9514311 22058339

45449497 63411323 34882808 147246936 290990564 9304122 2587158 4009765 3442205 19343250 310333814

18334591 4631854 22749018 45949688 91665151 2079980 215739 2133899 1981039 6410657 98075808

5713383 0 5377935 0 11091318 1542846 1138461 1252356 1936989 5870652 16961970

$80372540 $68043820 $76111495 $193200012 $417727867 $15016584 $6858764 $9707607 $18800970 $50383925 $468111792

$3377614 $12186640 $1654272 $27270383 $44488909 $175674 $204682 $108546 $497587 $986489 $45475398

$50816 $0 $0 $0 $50816 $0 $0 $0 $0 $0 $50816

6 0 0 0 6 0 0 0 0 0 6

21212 0 0 0 21212 0 0 0 0 0 21212

1407629 0 303834 0 1711463 0 0 0 0 0 1711463

1238 0 0 0 1238 0 0 0 0 0 1238

$1480901 $0 $303834 $0 $1784735 $0 $0 $0 $0 $0 $1784735

$175199441 $87094655 $206552247 $241350061 $710196404 $22417139 $7522757 $18614695 $20585141 $69139732 $779336136

TOTAL REGULAR AND CHARITYSCHOLARSHIP HANDLE

13

Fiscal Year 20142015

Greyhound Racing Permitholders

Daytona Beach Kennel Club Inc

Derby Lane (St Petersburg Kennel Club Inc)

Ebro Greyhound Park

Flagler Dog Track

HampT Gaming Inc dba Mardi Gras Racetrack

Jacksonville Kennel Club Inc

License Acquistions LLCdba Palm Beach Greyhound Racing

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 Racing LLP

SOKC LLC dba Sanford-Orlando Kennel Club

Sarasota Kennel Club Inc

St Johns Greyhound Park

Tampa Greyhound Track

West Volusia Racing Inc

Total Greyhound Permitholders

Jai Alai Permitholders

Dania Jai Alai

Dania Summer Jai Alai

Ft Pierce Jai Alai

Hamilton Jai Alai and Poker

Miami Jai Alai

Ocala Poker and Jai Alai

Orlando Jai Alai

Summer Jai Alai

Total Jai Alai Permitholders

Thoroughbred Racing Permitholders

Calder Race Course Inc

Gulfstream Park Thoroughbred After Racing Program Inc

Gulfstream Park Racing Association Inc

Tampa Bay Downs Inc

Tropical Park LLC

Total Thoroughbred Permitholders

arness Racing PermitholdersHIsle Casino and Racing at Pompano Park

Quarter Horse Racing Permitholders

Gretna Racing LLC

Hamilton Downs Horsetrack LLC

Ocala Breeders Sales Company Inc

South Florida Racing Association LLC (Hialeah Park)

South Marion Real Estate Holdings LLC

Total Quarter Horse Permitholders

TOTAL FOR ALL PERMITHOLDERS

TOTAL INTERTRACK WAGERING HANDLE BY GUEST

Fiscal Year 20142015 HOST PERMITHOLDER

HampT LICENSE MARDI NAPLES-FT ORANGE

GUEST PERMITHOLDER DAYTONA DERBY LANE FLAGLER GAMING JACKSONVILLE ACQUISITIONS GRAS MYERS PARK PALM BEACH

Greyhound Permitholders

Daytona Beach Kennel Club Inc $0 $565458 $39559 $427410 $0 $0 $104468 $206685 $277512 $1151228

Derby Lane (St Petersburg Kennel Club Inc) 400403 0 1264104 734615 539353 1001528 607941 629560 647548 2849276

Ebro Greyhound Park 0 477061 0 0 120937 224118 0 0 235451 680012

Flagler Dog Track 151770 523863 0 963972 289348 735708 675977 1065094 387667 1879977

HampT Gaming Inc dba Mardi Gras Racetrack 401713 613199 4774145 0 360241 639971 0 546941 452471 1395239

Jacksonville Kennel Club Inc 358833 765165 1719031 1141912 954413 612233 737600 486962 1190813 1951322

License Acquisitions LLC dba Palm Beach Greyhound Racing 0 0 173584 0 615703 0 0 0 5943 0

Mardi Gras Racetrack and Gaming Center 166597 176181 0 0 0 0 0 261184 0 524811

Melbourne Greyhound Park LLC 143910 309211 425960 276671 156745 329341 166263 181638 215933 1166738

Naples-Ft Myers Greyhound Track 127563 463029 876748 373230 137187 418511 213848 0 172869 1245367

Orange Park Kennel Club Inc 582020 1330147 2466171 1446962 0 947689 962835 629249 0 2923035

Palm Beach Kennel Club 383702 974646 89373 168222 0 0 173650 638791 757417 0

Penn Sanford LLCdba Sanford-Orlando Kennel Club 27473 0 1914324 0 609935 845170 375525 197288 358897 829361

Pensacola Greyhound Racing LLP 307729 0 163376 0 989261 218085 0 244201 1314092 1085806

SOKC LLC dba Sanford-Orlando Kennel Club 381947 1161172 403656 1399880 0 0 548963 609278 402546 1853594

Sarasota Kennel Club Inc 169028 1095005 947929 518427 331449 638994 303878 301445 316793 1735277

Tampa Greyhound Track 327772 2272374 299586 200196 500562 783090 202989 667209 623047 2372865

West Volusia Racing Inc 0 0 213735 0 483096 446746 32249 42607 261731 386957

Total Greyhound Permitholders $3930460 $10726511 $15771281 $7651497 $6088230 $7841184 $5106186 $6708132 $7620730 $24030865

Jai Alai Permitholders

Dania Jai Alai $0 $0 $22129 $0 $0 $0 $673 $0 $3379 $5198

Dania Summer Jai Alai 0 0 418231 0 63162 132771 0 0 5428 6946

Ft Pierce Jai Alai 124646 219015 131580 81696 150940 344760 57705 234438 159800 1089127

Miami Jai Alai 0 0 0 0 0 0 0 0 0 0

Ocala Poker and Jai Alai 151375 347426 92457 58560 185742 156611 62039 187718 241574 480339

Orlando Jai Alai 0 0 0 0 0 0 0 0 0 0

Summer Jai Alai 0 0 0 0 0 0 0 0 0 0

Total Jai Alai Permitholders $276021 $566441 $664397 $140256 $399844 $634142 $120417 $422156 $410181 $1581610

Thoroughbred Permitholders

Calder Race Course Inc $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

Tampa Bay Downs Inc 0 1125416 0 0 174740 252125 0 0 231926 1037492

Total Thoroughbred Permitholders $0 $1125416 $0 $0 $174740 $252125 $0 $0 $231926 $1037492

Harness Permitholders

Isle Casino and Racing at Pompano Park $0 $0 $237740 $187509 $252530 $494248 $178299 $295037 $399234 $1942130

Quarter Horse Permitholders

Gretna Racing LLC $324950 $0 $224968 $0 $430397 $227477 $0 $356068 $562368 $829223

Hamilton Downs Horsetrack LLC 0 0 0 0 0 0 0 0 0 0

Ocala Breeders Sales Company Inc 127651 162165 0 0 0 147562 0 0 0 446159

South Florida Racing Association LLC (Hialeah Park) 0 0 0 0 0 0 0 0 0 0

Total Quarter Horse Permitholders $452601 $162165 $224968 $0 $430397 $375039 $0 $356068 $562368 $1275382

TOTAL FOR ALL PERMITHOLDERS $4659082 $12580533 $16898386 $7979262 $7345741 $9596738 $5404902 $7781393 $9224439 $29867479

Note Figures above include handle from charityscholarship performances

CO

NT

INU

ED

ON

NE

XT

PA

GE

14

TOTAL INTERTRACK WAGERING HANDLE BY GUEST

Fiscal Year 20142015 HOST PERMITHOLDER

GUEST PERMITHOLDER

Penn Sanford SOKC LLC SARASOTA ST JOHNS

TAMPA GREYHOUND

WEST VOLUSIA RACING DANIA DANIA SUMMER MIAMI

Greyhound Permitholders

Daytona Beach Kennel Club Inc $18870 $257246 $116307 $591617 $48726 $0 $16797 $0 $135979

Derby Lane (St Petersburg Kennel Club Inc) 244840 323299 211898 733632 0 315558 145588 120889 262575

Ebro Greyhound Park 0 0 154402 305588 505515 0 11237 21454 0

Flagler Dog Track 184541 161709 115095 408522 525808 135468 0 0 0

HampT Gaming Inc dba Mardi Gras Racetrack 372309 444629 213355 279547 591483 360858 63450 84419 0

Jacksonville Kennel Club Inc 380130 450051 203278 1536495 640841 277140 70729 65346 119792

License Acquisitions LLC dba Palm Beach Greyhound Racing 271011 0 0 0 392517 159925 0 130997 0

Mardi Gras Racetrack and Gaming Center 62081 129318 166952 234641 105405 32149 37148 0 0

Melbourne Greyhound Park LLC 148544 193925 93457 262838 249891 107382 185619 164531 391831

Naples-Ft Myers Greyhound Track 141893 169446 160594 196425 418451 102874 0 0 0

Orange Park Kennel Club Inc 555341 638718 265721 0 1391013 424735 63635 69014 129251

Palm Beach Kennel Club 198344 599208 204508 896607 412510 138616 177706 11871 287759

Penn Sanford LLCdba Sanford-Orlando Kennel Club 0 0 0 161508 1046276 347597 0 0 0

Pensacola Greyhound Racing LLP 228664 382523 118421 1504719 0 290896 27110 22780 17476

SOKC LLC dba Sanford-Orlando Kennel Club 0 0 0 738955 0 0 0 0 0

Sarasota Kennel Club Inc 231313 279471 0 330631 991541 132114 0 0 0

Tampa Greyhound Track 484967 598340 306260 756514 2180833 282630 138561 114061 253939

West Volusia Racing Inc 214824 0 32455 57766 496418 0 65497 84753 27124

Total Greyhound Permitholders $3737672 $4627883 $2362703 $8996005 $9997228 $3107942 $1003077 $890115 $1625726

Jai Alai Permitholders

Dania Jai Alai $0 $0 $0 $0 $2299 $2692 $0 $0 $0

Dania Summer Jai Alai 0 0 0 0 29804 49090 0 0 0

Ft Pierce Jai Alai 0 0 0 179888 201424 102370 107270 104762 190181

Miami Jai Alai 0 0 0 0 0 0 336971 0 0

Ocala Poker and Jai Alai 133089 155744 0 276687 307065 120440 94506 87624 162237

Orlando Jai Alai 0 0 0 0 0 0 319107 302794 463545

Summer Jai Alai 0 0 0 0 0 0 146985 437220 0

Total Jai Alai Permitholders $133089 $155744 $0 $456575 $540592 $274592 $1004839 $932400 $815963

Thoroughbred Permitholders

Calder Race Course Inc $0 $0 $0 $0 $0 $0 $0 $0 $0

Gulfstream Park Racing Association Inc 0 0 0 0 0 0 0 0 0

Tampa Bay Downs Inc 138924 223395 0 320826 957241 0 140508 98725 212392

Total Thoroughbred Permitholders $138924 $223395 $0 $320826 $957241 $0 $140508 $98725 $212392

Harness Permitholders

Isle Casino and Racing at Pompano Park $0 $0 $0 $531898 $0 $0 $291606 $228569 $0

Quarter Horse Permitholders

Gretna Racing LLC $162100 $207389 $0 $759525 $0 $268608 $50389 $40675 $30238

Hamilton Downs Horsetrack LLC 0 0 0 0 0 0 0 0 0

Ocala Breeders Sales Company Inc 0 0 0 10 195329 91726 46280 42507 74090

South Florida Racing Association LLC (Hialeah Park) 0 0 0 0 0 0 0 0 0

Total Quarter Horse Permitholders $162100 $207389 $0 $759535 $195329 $360334 $96669 $83182 $104328

TOTAL FOR ALL PERMITHOLDERS $4171785 $5214411 $2362703 $11064839 $11690390 $3742868 $2536699 $2232991 $2758409

Note Figures above include handle from charityscholarship performances

CO

NT

INU

ED

ON

NE

XT

PA

GE

CO

NT

INU

ED

FR

OM

PR

EV

IOU

S P

AG

E

15

TOTAL INTERTRACK WAGERING HANDLE BY GUEST

Fiscal Year 20142015 HOST PERMITHOLDER

GULFSTREAM PARK AFTER

GULFSTREAM RACING TAMPA BAY TROPICAL POMPANO HIALEAH

GUEST PERMITHOLDER SUMMER CALDER PARK PROGRAM DOWNS PARK PARK PARK TOTAL

Greyhound Permitholders

Daytona Beach Kennel Club Inc $53007 $0 $4394280 $0 $1476441 $117487 $1138029 $22035 $11159141

Derby Lane (St Petersburg Kennel Club Inc) 213225 497213 8857607 542476 4133961 366551 1959757 26435 27629832

Ebro Greyhound Park 0 116480 1562818 161288 260802 114923 0 0 4952086

Flagler Dog Track 0 287071 3156089 272859 670865 263766 1122245 0 13977414

HampT Gaming Inc dba Mardi Gras Racetrack 0 210101 4032179 172283 1484388 219831 2236984 0 19949736

Jacksonville Kennel Club Inc 95467 267101 4863232 293128 2176257 221594 1215372 0 22794237

License Acquisitions LLC dba Palm Beach Greyhound Racing 87410 0 6310814 1851847 1227106 367368 1079858 0 12674083

Mardi Gras Racetrack and Gaming Center 0 0 955126 0 468294 0 654418 0 3974305

Melbourne Greyhound Park LLC 315963 440792 8386263 459438 2668101 428725 946785 32164 18848659

Naples-Ft Myers Greyhound Track 0 864344 14200067 569074 4613599 449181 1532461 0 27446761

Orange Park Kennel Club Inc 101784 360156 5454909 388232 2387482 274760 157891 0 23950750

Palm Beach Kennel Club 149648 1692796 24376464 0 7830831 907585 3970398 0 45040652

Penn Sanford LLCdba Sanford-Orlando Kennel Club 0 532327 3566240 530629 1551508 207266 766171 0 13867495

Pensacola Greyhound Racing LLP 17607 220622 880090 172838 316696 194588 0 0 8717580

SOKC LLC dba Sanford-Orlando Kennel Club

CO 0 0 5944433 0 2394218 232342 980184 0 17051168

Sarasota Kennel Club Inc

NT 0 485502 8684536 505658 2842415 373288 991954 0 22206648

Tampa Greyhound Track

INU 212998 345399 6640469 398407 3164914 313614 1697987 29343 26168926

West Volusia Racing Inc

ED 66977 356109 2511429 356010 689451 126603 877406 0 7829943

Total Greyhound Permitholders

FR

O $1314086 $6676013 $114777045 $6674167 $40357329 $5179472 $21327900 $109977 $328239416

Jai Alai Permitholders

M

Dania Jai Alai

PR

E $7816 $1073 $29419 $0 $3923 $0 $10231 $0 $88832

Dania Summer Jai Alai

VI 124090 0 161662 42577 89633 18742 233220 0 1375356

Ft Pierce Jai Alai 157060 270013 4432026 273167 1516075 207588 0 0 10335531

Miami Jai Alai

OU

S P

AG

E

0 0 0 0 0 0 0 0 336971

Ocala Poker and Jai Alai 131081 95278 1614932 106956 595813 87669 268246 0 6201208

Orlando Jai Alai 373221 418079 7584218 444757 2452702 385292 1969600 0 14713315

Summer Jai Alai 0 0 0 0 0 0 0 0 584205

Total Jai Alai Permitholders $793268 $784443 $13822257 $867457 $4658146 $699291 $2481297 $0 $33635418

Thoroughbred Permitholders

Calder Race Course Inc $0 $0 $3217039 $0 $415881 $0 $2455 $0 $3635375

Gulfstream Park Racing Association Inc 0 5206534 0 0 18093894 0 3451638 92216 26844282

Tampa Bay Downs Inc 157904 1066035 21198004 1068777 0 782536 1780453 0 30967419

Total Thoroughbred Permitholders $157904 $6272569 $24415043 $1068777 $18509775 $782536 $5234546 $92216 $61447076

Harness Permitholders

Isle Casino and Racing at Pompano Park $0 $934500 $17934679 $1096365 $3441041 $838251 $0 $90950 $29374586

Quarter Horse Permitholders

Gretna Racing LLC $13917 $67841 $1235162 $84246 $540350 $66398 $0 $10691 $6492980

Hamilton Downs Horsetrack LLC 0 0 0 0 3966 0 0 0 3966

Ocala Breeders Sales Company Inc 55213 534643 8185796 613595 2840424 502564 338935 0 14404649

South Florida Racing Association LLC (Hialeah Park) 0 502523 9211732 680307 2462613 498768 148110 0 13504053

Total Quarter Horse Permitholders $69130 $1105007 $18632690 $1378148 $5847353 $1067730 $487045 $10691 $34405648

TOTAL FOR ALL PERMITHOLDERS $2334388 $15772532 $189581714 $11084914 $72813644 $8567280 $29530788 $303834 $487102144

Note Figures above include handle from charityscholarship performances

16

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 Historical Resources Operating Trust Fund and the Racing Scholarship Trust Fund (Board of Governorsrsquo 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 $1618467 was paid to charitable organizations during Fiscal Year 20142015 bringing the total proceeds disbursed since 1985 to $78134281

RACING SCHOLARSHIP TRUST FUND

The Board of Governors within the Department of Education oversees the Board of Governorsrsquo Operations and Maintenance Trust Fund and ensures that the referenced contributions are used to provide scholarships to deserving students attending Floridas colleges and universities A total of $16885110 has been paid to this fund since the program began in 1949

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 Department of Educationrsquos State School Trust Fund for the support and maintenance of Floridas public schools Since 1957 the total paid into this fund is $95578484 The amount collected from abandoned winning tickets for the State School Trust Fund for this fiscal year is detailed below

Abandoned Winning Tickets Greyhound Permitholders $744478 Jai Alai Permitholders 50750

Total For 20142015 Fiscal Year $795228

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

17

bull C

CARDROOM COMPARATIVE DATA

During Fiscal Year 20142015 there were 25 permitholders that obtained a cardroom license Two did not operate the other 23 operated at 23 pari-mutuel facilities located throughout the state The number of cardroom tables decreased from 788 in Fiscal Year 20132014 to 755 in Fiscal Year 20142015 Cardroom gross receipts decreased from $136163616 to $135888902 and the gross receipts tax decreased from $13615464 to $13589789 this fiscal year Table fees decreased from $788000 to $755000 this fiscal year The overall result was a decrease in total state revenue from $14403464 to $14344789 this fiscal year

Cardroom tax revenue is distributed 50 percent between the Pari-Mutuel Wagering Trust Fund and the General Revenue Fund In accordance with Section 849086(13)(h) Florida Statutes one quarter of the moneys deposited into the Pari-Mutuel Wagering Trust Fund must be distributed to counties and municipalities that approved the cardroom In October 2015 the division distributed approximately $1698723 to the countiesmunicipalities from cardroom gross receipts

CARDROOM GROSS RECEIPTS AND TOTAL STATE REVENUE FISCAL YEARS 20052006 THROUGH 20142015

$0

$20

$40

$60

$80

$100

$120

$140

Mil

lio

ns

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 (A)

Total State Revenue (Gross Receipts Tax

plus Table Fees)

Total State Revenue as a

Percent of Gross Receipts

20052006 $44433359 $4443337 $264000 $4707337 1059 20062007 $54208544 $5420855 $325500 $5746355 1060 20072008 $90863855 $9086385 $875000 $9961385 1096 20082009 $101700243 $10170024 $698000 $10868024 1069 20092010 $104799448 $10479945 $749000 $11228945 1071 20102011 $125141080 $12514108 $718000 $13232108 1057 20112012 $131447663 $13144767 $834000 $13978767 1063 20122013 $132690415 $13269045 $810000 $14079045 1061 20132014 $136163616 $13615464 $788000 $14403464 1058 20142015 $135888902 $13589789 (B) $755000 $14344789 1056

(A) Amount agrees with the number of approved cardroom tables per annual cardroom licenses and reflects the number of tables in operation each fiscal year

(B) Includes additional payment of $89750 for October 2013 recevied in August 2014 due to revised monthly report

18

-----------------------------+-----------------------------------------------------ltmiddotmiddotmiddotmiddot middotmiddotmiddotmiddot middotmiddotmiddotmiddotmiddotmiddot middotmiddotmiddotmiddotmiddot middotmiddotmiddot middotmiddotmiddotmiddotmiddot middotmiddot middotmiddotmiddot middot

COMPONENTS OF CARDROOM REVENUE BY ASSOCIATION

Fiscal Year 20142015

Greyhound Racing Permitholders

Daytona Beach Kennel Club IncWest Volusia Racing Inc Volusia $10260442 $805384 $11065826 $1106583 $55000 $1161583

Derby Lane (St Petersburg Kennel Club Inc) Pinellas 7766643 809669 8576312 857631 45000 902631

Ebro Greyhound Park Washington 2728129 326879 3055008 305500 20000 325500

Flagler Dog Track Dade 6912438 27325 6939763 694874 (C) 23000 717874

Jacksonville Kennel Club Inc Duval 14725776 939280 15665056 1566506 71000 1637506

Mardi Gras Racetrack and Gaming CenterH ampT Gaming Inc Hallandale 5654584 282119 5936703 593670 30000 623670

Melbourne Greyhound Park LLC Brevard 4223440 136195 4359635 435963 34000 469963

Naples-Ft Myers Greyhound Track Lee 6405597 505015 6910612 691063 32000 723063

Orange Park Kennel Club Inc Town of Orange Park 7439673 66615 7506288 750629 39000 789629

Palm Beach Kennel ClubLicense Acquisitions LLC Palm Beach 11544820 1065075 12609895 1260990 75000 1335990

Pensacola Greyhound Racing LLP Escambia 3153303 616385 3769688 376969 20000 396969

Sarasota Kennel Club Inc Sarasota 4894259 772380 5666639 566664 35000 601664

St Johns Greyhound Park (D) St Johns 0 0 0 0 1000 1000

Tampa Greyhound Track Hillsborough 2040726 74567 2115293 211529 1000 212529

Total Greyhound Permitholders $87749830 $6426888 $94176718 $9418571 $481000 $9899571

Jai Alai Permitholders

Dania Jai AlaiSummersport Enterprises LLC Hallandale $5976 $84872 $90848 $9085 $1000 $10085

Ft Pierce Jai Alai St Lucie 2353923 152587 2506510 250651 25000 275651

Hamilton Jai Alai and Poker Hamilton 411259 165 411424 41142 3000 44142

MiamiSummer Jai Alai Dade 2285247 54267 2339514 233951 16000 249951

Ocala Poker and Jai Alai Marion 3316536 172445 3488981 348898 21000 369898

Total Jai Alai Permitholders $8372941 $464336 $8837277 $883727 $66000 $949727

Thoroughbred Racing Permitholders

Gulfstream Park Racing Association Inc Broward 5374421 142163 5516584 551658 21000 572658

Tampa Bay Downs Inc Hillsborough 3514313 743283 $4257596 425760 23000 448760

Total Thoroughbred Permitholders $8888734 $885446 $9774180 $977418 $44000 $1021418

Harness Racing Permitholders

Isle Casino and Racing at Pompano Park Broward $11234738 $1660226 $12894964 $1289496 $45000 $1334496

Quarter Horse Racing Permitholders

Gretna Racing LLC Gadsden $1649021 $197375 $1846396 $184640 $15000 $199640

South Florida Racing Association LLC (Hialeah Park) City of Hialeah 7695032 664335 $8359367 835937 44000 879937

Total Quarter Horse Permitholders $9344053 $861710 $10205763 $1020577 $59000 $1079577

TOTAL FOR ALL PERMITHOLDERS $125590296 $10298606 $135888902 $13589789 $695000 $14284789

Total Taxes and Fees

County Municipality Gross Receipts

Tournament Gross Receipts

Total Gross Receipts

Gross Receipts

Tax (A) Table Fees Collected (B)

(A) 18th of total gross receipts tax is distributed to counties or municipalities by October 1 of the following year

(B) Amounts shown are table fees collected during fiscal year 20142015

(C) Includes additional payment of $ 89750 for October 2013 received in August 2014 due to revised monthly report

(D) Permitholder paid table fees and received cardroom license for 20142015 but did not conduct cardroom operations during 20142015

19

SLOT COMPARATIVE DATA

During Fiscal Year 20142015 the total amount wagered by patrons was $7979515007 Average daily revenue per slot machine was $188 Total net slot revenue was $521670975 As a result the total taxes paid to the state was $182584841 an increase of five percent in total paid slot taxes from the previous fiscal year A total of $15750000 was collected in annual fees including the Compulsive or Addictive Gambling Prevention Program Fee per Section 551118(3) Florida Statutes For further details see the Summary of State Revenue From Pari-Mutuel Cardroom Slot Activity and Indian Gaming Compact (page 36) of this report On October 12 2014 Dania Jai-Alai closed the slot portion of the facility due to remodeling

HISTORICAL SLOT FACILITY ACTIVITY

Fiscal Year Total Amount Wagered Total State Revenue

20062007 $1114108466 $49620582

20072008 $3023981126 $120560317

20082009 $2701341778 $103895351

20092010 $3840468455 $138125105

20102011 $5054297731 $125063886

20112012 $6045432393 $143962346

20122013 $6690513855 $152532223

20132014 $7953652039 $174024068

20142015 $7979515007 $182584841

FISCAL YEAR 20142015 Gulfstream

Operations Began

11152006

Mardi Gras Operations Began

12282006

Pompano Park Operations Began

4142007

West Flagler Operations Began

10152009

Calder Operations Began

1222010

Miami Jai Alai Operations Began

1232012

Hialeah Park Operations Began

8142013

Dania Jai Alai (2)

Operations Began

2202014

TOTAL

Average Number of Machines 847 965 1456 801 1113 1029 850 522 7583

Number of Operating Days 365 365 365 365 365 365 365 104 365

Average Daily Revenue per Machine $159 $136 $274 $276 $182 $153 $207 $54 $188

Amount Wagered $794329039 $701055610 $2005415129 $1358574237 $981098699 $1038431327 $1045072386 $55538580 $7979515007

Amount Won By Patrons $734280878 $644290707 $1836310191 $1275489711 $891381301 $970450887 $974876557 $51446310 $7378526542

Promotional Credits $11040693 $8819486 $23693184 $2408311 $16024799 $10662818 $6084879 $1173239 $79907409

30-Day Unclaimed Tickets $96186 $36565 $198873 $39305 $37224 $108049 $36100 $2999 $555301

Net Slot Machine Revenue $49103653 $47986792 $145610627 $80720091 $73755061 $57425670 $64147050 $2922031 $521670975

State Tax Revenue (1) $17186279 $16795377 $50963719 $28252032 $25814271 $20098984 $22451468 $1022711 $182584841

Permitholder Revenue $31917374 $31191415 $94646908 $52468059 $47940790 $37326686 $41695582 $1899320 $339086134 Total State Revenue as a Percent of

Amount Wagered 216 240 254 208 263 194 215 184 229

Note Changes to figures for Fiscal Year 20112012 and 20122013 are due to refunds to Miami Jai Alai for overpayment of slot taxes

(1) (1) 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

(2) Danias Casino was open February 20 2014 through October 12 2014

20

21

-

Dai

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per

Mac

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aily

Rev

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e p

er M

ach

ine

Dai

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per

Mac

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Ave

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A

vera

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Nu

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ines

Daily Revenue per Machine Compared to Average Number of Machines For Fiscal Years 20062007 - 20142015

GULFSTREAM PARK RACING AND CASINO

$450 2000

$400 1800

$350 1600

$300 1400

$250

$200

1200

1000

800 $150 600 $100 400

$50 200

$0 0

Revenue per Machine Machines

MARDI GRAS RACETRACK AND GAMING CENTER

$450 2000

$400 1800

$350 1600 1400$300 1200

$250 1000

$200 800

$150 600 $100 400

$50 200 $0 0

Revenue per Machine Machines

ISLE CASINO AND RACING AT POMPANO PARK

$450 2000

$400 1800

$350 1600 1400 $300 1200

$250 1000

$200 800

$150 600 $100 400

$50 200 $0 0

Revenue per Machine Machines

Jl ~~ - r--_~-v~ V bull ~ -

~

-

--- ~ ~ -I --- --

- -

-- -

-

-- r

rI - -- - ~ -- -

-

Daily Revenue per Machine Compared to Average Number of Machines For Fiscal Years 20062007 - 20142015

FLAGLER DOG TRACK AND MAGIC CITY CASINO

0

200

400

600

800

1000

1200

1400

1600

1800

2000

$0

$50

$100

$150

$200

$250

$300

$350

$400

$450

Ave

rag

e N

um

be

r o

f M

ac

hin

es

Dai

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even

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per

Mac

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e

Revenue per Machine Machines

CALDER CASINO AND RACE COURSE

0

200

400

600

800

1000

1200

1400

1600

1800

2000

$0

$50

$100

$150

$200

$250

$300

$350

$400

$450

Ave

rag

e N

um

be

r o

f M

ac

hin

es

Dai

ly R

even

ue

per

Mac

hin

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Revenue per Machine Machines

MIAMI JAI ALAI

0

200

400

600

800

1000

1200

1400

1600

1800

2000

$0

$50

$100

$150

$200

$250

$300

$350

$400

$450

Ave

rag

e N

um

ber

of

Mac

hin

es

Dai

ly R

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ue

per

Mac

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Revenue per Machine Machines

22

-- rv ~ -

-

~

-

-

-

Daily Revenue per Machine Compared to Average Number of Machines For Fiscal Years 20062007 - 20142015

HIALEAH PARK

0

200

400

600

800

1000

1200

1400

1600

1800

2000

$0

$50

$100

$150

$200

$250

$300

$350

$400

$450

Ave

rag

e N

um

be

r o

f M

ac

hin

es

Dai

ly R

even

ue

per

Mac

hin

e

Revenue per Machine Machines

DANIA JAI ALAI (1)

0

200

400

600

800

1000

1200

1400

1600

1800

2000

$0

$50

$100

$150

$200

$250

$300

$350

$400

$450

Ave

rag

e N

um

be

r o

f M

ac

hin

es

Dai

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even

ue

per

Mac

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Revenue per Machine Machines

ALL FACLITIES COMBINED

0

1000

2000

3000

4000

5000

6000

7000

8000

$0

$50

$100

$150

$200

$250

$300

$350

$400

$450

Ave

rag

e N

um

be

r o

f M

ac

hin

es

Dai

ly R

even

ue

per

Mac

hin

e

Revenue per Machine Machines

(1) Danias Casino was open February 20 2014 through October 12 2014

23

D

AT

A B

Y P

ER

MIT

HO

LD

ER

FA

CIL

ITY

Pari-Mutuel Permitholders with 2014-2015 Operating Licenses

--0

0

-0 -I

Pensacola Greyhound Track

bestbet Jacksonville

Orange Park Kennel Club

St Johns Greyhound Park

Creek Entertainment Gretna

Ocala Poker amp Jai Alai

Daytona B K C West Volusia

Sanford Orlando Penn Sanford

Orlando Jai Alai

Melbourne Greyhound Park

Sarasota Kennel Club

Fort Pierce Jai Alai

Naples Fort Myers Greyhound

Palm Beach K C P B Greyhound

The Isle at Pompano Park

Mardi Gras Casino Racetrack

Dania J A Dania Summer J A

Gulfstream GPTARP Tropical

Calder Casino

Miami Summer

8 Jai Alai

5 Thoroughbred

1 Harness

1 Limited Intertrack Wagering License (5506308 FS)

Hamilton Jai Alai C C

8 Slot Machine Gaming Facilities

C 24 Cardrooms

C

C

C

C

C

C

C

C

C

C

C

Ocala Breedersrsquo Sales

Tampa Bay Downs

Derby Lane

Tampa Greyhound Track

19 Greyhound

C

C

Key

S

S

S

S

C

C

C

5 Quarter Horse

Hialeah Park

S

S

C

Hamilton Downs

South Marion

C

Ebro Greyhound ParkC

C S

Ocala Breedersrsquo Sales

C

S

Flagler Dog Track amp Magic City Casino C S Facilities where two or more permits operate 2014 October 23

24

GREYHOUND PERMITHOLDERS

Florida remains the leader in greyhound racing in the United States with 19 permitholders operating at 12 tracks throughout the state A total of 3515 completed performances including charity and scholarship performances were conducted during this past fiscal year a minimal change from the previous year

During Fiscal Year 20142015 handle wagered on live greyhound performances decreased by approximately two percent Intertrack handle wagered on broadcasts of live Florida greyhound performances decreased by approximately three percent Simulcast handle wagered on broadcasts of performances from outside the state increased by approximately two percent Intertrack simulcast handle wagered on broadcast of performances from outside the state increased by approximately 15 percent Overall there was a decrease in total handle by approximately one percent for the Florida greyhound industry

Total paid attendance decreased by approximately three 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 approximately four percent during Fiscal Year 20142015 The greyhound industry accounted for approximately 303 percent of Floridarsquos total revenue and 319 percent of total handle from pari-mutuel performances

Greyhound permitholders reported paying a total of $25631721 in purses during Fiscal Year 20142015 For more detail on purses paid please refer to the following information by permitholder The division was able to confirm reported purse amounts from the weekly purse reports submitted in accordance with Section 61D-8006 Florida Administrative Code

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 Section 5501647 Florida Statutes provides a greyhound permitholder with credits in an amount equal to the uncashed pari-mutuel tickets remitted in the prior state fiscal year to the state which is applied against any taxes imposed the next fiscal year Additionally Section 5501647 Florida Statutes requires each permitholder to pay an amount not less than 10 percent of the credit provided by this section to any bona fide organization that promotes or encourages the adoption of greyhounds During Fiscal Year 20142015 total contributions provided to greyhound adoption units amounted to $136466 which exceeded the minimum statutory requirement

Total Live Performances (Completed) (1)

(1) Performances where eight or more races were h

3515 eld

Total Paid Attendance 276495

Total Live Performances (Actual) 3530 Total Admission Tax $11585

Total Racing Days 2392

Daytona Beach Kennel Club Inc Volusia County

Website wwwdaytonagreyhoundcom Telephone MailingStreet Address 960 South Williamson Boulevard Daytona Beach Florida 32114-7247 Fax

Meet Period 12152014 to 06302015

Racing Results Live Performances (Completed) 248 Purses Paid $1002456 Live Performances (Actual) 250 Racing Days 168 Paid Attendance 0

Total Admission Tax $0

3862526484 3862524808

Derby Lane St Petersburg Kennel Club Inc

Pinellas County

Website wwwderbylanecom MailingStreet Address 10490 Gandy Boulevard St Petersburg Florida 33702-2395 Telephone

Fax

Meet Period 01012015 to 06302015

Racing Results Live Performances (Completed) 207 Purses Paid $2197236 Live Performances (Actual) 207 Racing Days 155 Paid Attendance 0

Total Admission Tax $0

7278123339 7278123305

25

Ebro Greyhound Park Washington County Kennel Club Inc

Washington County

Website wwwgoebrocom Telephone MailingStreet Address 6558 Dog Track Road Ebro Florida 32437-1142 Fax

Meet Period 07012014 to 09202014 and 05022015 to 06302015

Racing Results Live Performances (Completed) 184 Purses Paid $463061 Live Performances (Actual) 184 Racing Days 92 Paid Attendance 8844

Total Admission Tax $323

8502343943 8505354442

Flagler Dog Track West Flagler Associates Ltd

Dade County

Website wwwmagiccitycasinocom Mailing Address Post Office Box 350940 Miami Florida 33135-0940 Telephone Street Address 401 NW 38th Court Miami Florida 33126-5638 Fax

Meet Period 07012014 to 10252014 and 06022015 to 06302015

Racing Results Live Performances (Completed) 153 Purses Paid $3396362 Live Performances (Actual) 163 Racing Days 103 Paid Attendance 0

Total Admission Tax $0

3056493000 3056314529

HampT Gaming Inc Dade County

See Mardi Gras Racetrack and Gaming Centers contact information for detail

Meet Period 02152015 to 04302015 at Mardis Gras

Racing Results Live Performances (Completed) 106 Purses Paid $1055684 Live Performances (Actual) 106 Racing Days 53 Paid Attendance 0

Total Admission Tax $0

Jacksonville Kennel Club Inc Jacksonville Greyhound Racing Inc

Duval County

Website wwwbestbetjaxcom Mailing Address Post Office Box 959 Orange Park Florida 32067-0959 Telephone Street Address 201 Monument Road Jacksonville Florida 32225-8106 Fax

Meet Period 07022014 to 09282014 at Orange Park

Racing Results Live Performances (Completed) 104 Purses Paid $931749 Live Performances (Actual) 104 Racing Days 77 Paid Attendance 0

Total Admission Tax $0

9046460001 9046460420

Jefferson County Kennel Club Inc Jefferson County

Mailing Address Post Office Box 400 Monticello Florida 32345-0400 Telephone Street Address 3079 North Jefferson Street Monticello Florida 32344-5685 Fax

Jefferson County license was suspended during the 20142015 year therefore no live Meet Period

performances were conducted Racing Results Live Performances (Completed) 0 Purses Paid $0 Live Performances (Actual) 0 Racing Days 0 Paid Attendance 0

Total Admission Tax $0

8509972561 8509973871

License Acquisitions LLC (Palm Beach Greyhound Racing) Palm Beach County

See Palm Beach Kennel Clubs contact information for detail

Meet Period 07012014 to 09302014 at Palm Beach Kennel Club

Racing Results Live Performances (Completed) 118 Purses Paid $986937 Live Performances (Actual) 118 Racing Days 92 Paid Attendance 6777

Total Admission Tax $91

26

Mardi Gras Racetrack and Gaming Center Hartman and Tyner Inc

Broward County

Website wwwmgflacom MailingStreet Address 831 North Federal Highway Hallandale Beach Florida 33009-2410

Meet Period 12012014 to 02142015

Racing Results Live Performances (Completed) 105 Purses Paid Live Performances (Actual) 106 Racing Days 53 Paid Attendance

Total Admission Tax

Telephone Fax

$1027511

0 $0

954-924-3200 9549243143

Melbourne Greyhound Park LLC Brevard County

Website wwwmgparkcom MailingStreet Address 1100 North Wickham Road Melbourne Florida 32935-8941

Meet Period 01022015 to 04182015

Racing Results Live Performances (Completed) 108 Purses Paid Live Performances (Actual) 108 Racing Days 92 Paid Attendance

Total Admission Tax

Telephone Fax

$371026

0 $0

3212599800 3212593437

Naples-Ft Myers Greyhound Track Southwest Florida Enterprises Inc

Lee County Website wwwnaplesfortmyersdogscom Mailing Address Post Office Box 2567 Bonita Springs Florida 34133-2567 Street Address 10601 Bonita Beach Road SW Bonita Springs Florida 34135-5620

Meet Period 10312014 to 05252015

Racing Results Live Performances (Completed) 398 Purses Paid Live Performances (Actual) 399 Racing Days 191 Paid Attendance

Total Admission Tax

Telephone Fax

$1701827

159675 $10158

2399922411 2399479244

Orange Park Kennel Club Inc Jacksonville Greyhound Racing Inc

Clay County

Website wwwbestbetjaxcom Mailing Address Post Office Box 959 Orange Park Florida 32067-0959 Street Address 455 Park Avenue Orange Park Florida 32073-3101

Meet Period 09292014 to 11302014 and 04272015 to 06292015

Racing Results Live Performances (Completed) 145 Purses Paid Live Performances (Actual) 145 Racing Days 108 Paid Attendance

Total Admission Tax

Telephone Fax

$1339454

0 $0

9046460001 9046460420

Palm Beach Kennel Club Investment Corporation of Palm Beach

Palm Beach County

Website wwwpbkennelclubcom MailingStreet Address 1111 North Congress Avenue West Palm Beach Florida 33409-6317

Meet Period 10012014 to 06302015

Racing Results Live Performances (Completed) 349 Purses Paid Live Performances (Actual) 350 Racing Days 271 Paid Attendance

Total Admission Tax

Telephone Fax

$3313872

25373 $815

5616832222 5614719114

Penn Sanford LLC dba Sanford-Orlando Kennel Club Seminole County

See SOKC LLCs contact information for detail Meet Period 07022014 to 12312014

Racing Results Live Performances (Completed) 146 Purses Paid Live Performances (Actual) 146 Racing Days 115 Paid Attendance

Total Admission Tax

$799409

0 0

27

Pensacola Greyhound Racing LLP Escambia County

Website wwwpensacolagreyhoundtrackcom Mailing Address Post Office Box 12824 Pensacola Florida 32591-2824 Telephone Street Address 951 Dog Track Road Pensacola Florida 32506-8236 Fax

Meet Period 07022014 to 1042014 and 01232015 to 06282015

Racing Results Live Performances (Completed) 160 Purses Paid $827398 Live Performances (Actual) 160 Racing Days 128 Paid Attendance 0

Total Admission Tax $0

8504558595 8504538883

SOKC LLC dba Sanford-Orlando Kennel Club Seminole County

Website wwwsanfordorlandokccom MailingStreet Address 301 Dog Track Road Longwood Florida 32750-6558 Telephone Meet Period 01012015 to 06292015 Fax

Racing Results

Live Performances (Completed) 181 Purses Paid $915315 Live Performances (Actual) 181 Racing Days 129 Paid Attendance 0

Total Admission Tax $0

4078311600 4078313997

Sarasota Kennel Club Inc Sarasota County

Website wwwsarasotakennelclubcom Telephone MailingStreet Address 5400 Bradenton Road Sarasota Florida 34234-2999 Fax

Meet Period 11072014 to 04252015

Racing Results Live Performances (Completed) 193 Purses Paid $791149 Live Performances (Actual) 193 Racing Days 143 Paid Attendance 75826

Total Admission Tax $198

9413557744 9413512207

St Johns Greyhound Park (Bayard Raceways Inc) Jacksonville Greyhound Racing Inc

St Johns County

Website wwwbestbetjaxcom Mailing Address Post Office Box 959 Orange Park Florida 32067-0959 Telephone Street Address 6322 Racetrack Road Jacksonville Florida 32259-2107 Fax

Meet Period 12012014 to 04262015 at Orange Park

Racing Results Live Performances (Completed) 166 Purses Paid $1652523 Live Performances (Actual) 166 Racing Days 124 Paid Attendance 0

Total Admission Tax $0

9046460001 9046460420

Tampa Greyhound Track TBDG Acquisition LLC

Hillsborough County

Website wwwtgtpokercom Mailing Address Post Office Box 8096 Tampa Florida 33674-8096 Telephone Street Address 8300 North Nebraska Ave Tampa Florida 33604-3107 Fax

Meet Period 07012014 to 12312014 at Derby Lane Racing Results Live Performances (Completed) 209 Purses Paid $2113033 Live Performances (Actual) 209 Racing Days 156 Paid Attendance 0 Paid Attendance 0 Total Admission Tax $0 Total Admission Tax $0

8139324313 8139325048

West Volusia Racing Inc Volusia County

See Daytona Beach Kennel Clubs contact information for detail

Meet Period 07012014 to 12132014 at Daytona Beach Kennel Club

Racing Results Live Performances (Completed) 235 Purses Paid $745719 Live Performances (Actual) 235 Racing Days 142 Paid Attendance 0

Total Admission Tax $0

28

JAi ALAI PERMITHOLDERS

Florida was the first state in the nation to conduct jai alai performances with the first fronton being built in 1926 There are eight jai alai permitholders operating at six frontons throughout Florida In fact Florida is now the only state where pari-mutuel wagering on live jai alai games is conducted A total of 925 completed performances including charity and scholarship performances were conducted during this past fiscal year an increase of approximately 19 percent from the previous fiscal year

During Fiscal Year 20142015 handle wagered on live jai alai performances decreased by approximately 39 percent Intertrack handle wagered on broadcasts of live Florida jai alai performances decreased by approximately 43 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 approximately 41 percent for the Florida jai alai industry

Total jai alai revenue to the state decreased by approximately three percent during Fiscal Year 20142015 The jai alai industry accounted for approximately 32 percent of Floridarsquos total revenue and 19 percent of total handle from pari-mutuel performances

Permitholders reported paying a total of $4745469 in playersrsquo awards For more detail on playersrsquo awards paid please refer to the following information by permitholder

Total paid attendance decreased by 100 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 (Completed) (1) 925 Total Paid Attendance 0 (1) Performances where eight or more games were held

Total Performances (Actual) 925

Total Gaming Days 522 Total Admission Tax $0

Dania Jai Alai Dania Entertainment Center LLC

Broward County

Website wwwcasinodaniabeachcom Telephone MailingStreet Address 301 East Dania Beach Boulevard Dania Beach Florida 33004-3016 Fax

Meet Period 10072014 to 12302014

Gaming Results Live Performances (Completed) 180 Paid Attendance 0 Live Performances (Actual) 180 Total Admission Tax $0 Live Operating Days 70 Players Awards Paid $939484

9549272841 9549257529

Dania Summer Jai Alai Dania Entertainment Center LLC

Broward County

See Dania Jai Alais contact information for detail

Meet Period 07012014 to 10062014 at Dania Jai Alai

Gaming Results Live Performances (Completed) 109 Paid Attendance 0 Live Performances (Actual) 109 Total Admission Tax $0 Live Operating Days 55 Players Awards Paid $622035

Ft Pierce Jai Alai Fronton Holdings LLC

St Lucie County

Website wwwcasinomiamijaialicom Telephone MailingStreet Address 1750 South Kings Highway Ft Pierce Florida 34945-3099 Fax

Meet Period 02272015 to 03272015 Miscellaneous Revenue to State $34538 (See Section 55009511(4) Florida Statutes for detail) Gaming Results Live Performances (Completed) 41 Paid Attendance 0 Live Performances (Actual) 41 Total Admission Tax $0 Live Operating Days 21 Players Awards Paid $152543

7724647500 7724640099

29

Hamilton Jai Alai and Poker Richmond Entertainment Inc

Hamilton County

MailingStreet Address 6968 US Highway 129 South Jasper Florida 32052-6774 Telephone Fax

Meet Period 05172015 to 06242015

Gaming Results Live Performances (Completed) 228 Paid Attendance 0 Live Performances (Actual) 228 Total Admission Tax $0 Live Operating Days 38 Players Awards Paid $17000

3866380011 3866380033

Miami Jai Alai Fronton Holdings LLC

Dade County

Website wwwcasinomiamijaialicom Telephone MailingStreet Address 3500 NW 37th Avenue Miami Florida 33142-4923 Fax

Meet Period 11022014 to 04302015

Gaming Results Live Performances (Completed) 153 Paid Attendance 0 Live Performances (Actual) 153 Total Admission Tax $0 Live Operating Days 153 Players Awards Paid $1461314

3056336400 3056347013

Ocala Poker and Jai Alai Second Chance Jai Alai LLC

Marion County

Website wwwocalapokerroomcom Mailing Address Post Office Box 580 Orange Lake Florida 32681-0580 Telephone Street Address 4601 NW Highway 318 Reddick Florida 32686 Fax

Meet Period 02022015 to 03022015 Miscellaneous Revenue to State $22000 (See Section 55009511(4) Florida Statutes for detail) Gaming Results Live Performances (Completed) 41 Paid Attendance 0 Live Performances (Actual) 41 Total Admission Tax $0 Live Operating Days 21 Players Awards Paid $147480

3525912345 3525913402

Orlando Jai Alai RB Jai Alai LLC Seminole County

Website wwworlandoliveeventscom Telephone MailingStreet Address 6405 South Highway 17-92 Fern Park Florida 32730-2057 Fax

Meet Period 04032015 to 05302015

Miscellaneous Revenue to State $15200 (See Section 55009511(4) Florida Statutes for detail) Gaming Results Live Performances (Completed) 43 Paid Attendance 0 Live Performances (Actual) 43 Total Admission Tax $0 Live Operating Days 34 Players Awards Paid $0

4073396221 4078314689

Summer Jai Alai Partnership Dade County

See Miami Jai Alais contact information for detail

Meet Period 08032014 to 10312014 and 05012015 to 06292015 at Miami Jai Alai

Gaming Results Live Performances (Completed) 130 Paid Attendance 0 Live Performances (Actual) 130 Total Admission Tax $0 Live Operating Days 130 Players Awards Paid $1405613

30

THOROUGHBRED PERMITHOLDERS

Florida continues to be a premier thoroughbred racing state with five permitholders operating at three tracks located in Central and South Florida A total of 330 completed performances including charity and scholarship performances were conducted during this past fiscal year a decrease of approximately 21 percent from the previous fiscal year

During Fiscal Year 20142015 handle on live thoroughbred performances increased by approximately four percent Handle from intertrack wagering increased approximately six percent Simulcast handle wagered on broadcasts of performances from outside the state decreased by approximately 46 percent Intertrack simulcast handle decreased by approximately two percent Overall total handle decreased by approximately 11 percent for the Florida thoroughbred industry

Total thoroughbred revenue to the state during Fiscal Year 20142015 decreased by approximately 12 percent from the prior year The thoroughbred industry accounted for approximately 581 percent of Floridarsquos total revenue and 601 percent of total handle from pari-mutuel performances

Permitholders reported paying a total of $86208744 in purses For more detail on purses paid please refer to the following information by permitholder The Florida Thoroughbred Breedersrsquo and Ownersrsquo Association did not dispute the amount of purses paid reported by the permitholders

Total paid attendance increased by eight 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 (Completed) (1) 330 Total Paid Attendance 101165

(1) Performances where eight or more races were held

Total Performances (Actual) 391

Total Racing Days 335 Total Admission Tax $20675

Calder Race Course Inc Churchill Downs Inc

Dade County

Website wwwcaldercasinocom Telephone MailingStreet Address 21001 NW 27th Avenue Miami Gardens Florida 33056-1461 Fax

Meet Period 10082014 to 11302014

Racing Results Live Performances (Completed) 40 Purses Paid $7375507 Live Performances (Actual) 100 Racing Days 44 Paid Attendance 0

Total Admission Tax $0

3056251311 3056252505

Gulfstream Park Racing Association Inc Stronach Group Broward County

Website wwwgulfstreamparkcom Telephone MailingStreet Address 901 South Federal Highway Hallandale Beach Florida 33009-7124 Fax

Meet Period 07012014 and 12062014 to 05222015 and 06302015

Racing Results Live Performances (Completed) 120 Purses Paid $62094688 Live Performances (Actual) 121 Racing Days 121 Paid Attendance 0

Total Admission Tax $0

9544547000 9544576291

Gulfstream Park Thoroughbred After Racing Program Inc Stronach Group Broward County

See Gulfstream Park Racing Association Incs contact information for detail

Meet Period 07042014 to 9072014 and 12102014

Racing Results Live Performances (Completed) 39 Purses Paid $1493679 Live Performances (Actual) 39 Racing Days 39 Paid Attendance 0

Total Admission Tax $0

31

Tampa Bay Downs Inc Hillsborough County

Website wwwtampabaydownscom Mailing Address Post Office Box 2007 Oldsmar Florida 34677-7007 Street Address 11225 Race Track Road Tampa Florida 33626-3122

Meet Period 07012014 11292014 to 05032015 and 06302015

Racing Results Live Performances (Completed) 91 Purses Paid Live Performances (Actual) 91 Racing Days 91 Paid Attendance

Total Admission Tax

Telephone Fax

$15244870

101165 $20675

8138554401 8138543539

Tropical Park LLC Churchill Downs Inc

Dade County See Calders contact information for detail

Meet Period 09112014 to 10042014 and 05232015 to 06282015 at Gulfstream Park

Racing Results Live Performances (Completed) 40 Purses Paid Live Performances (Actual) 40 Racing Days 40 Paid Attendance

Total Admission Tax

$0

0 $0

32

QUARTER HORSE PERMITHOLDERS

There are five permitholders conducting quarter horse racing performances at five tracks located in the State of Florida In Fiscal Year 20142015 a total of 117 completed performances were conducted an increase of approximately 17 percent from the previous fiscal year

During Fiscal Year 20142015 handle wagered on live quarter horse performances decreased by approximately five percent Intertrack handle wagered on broadcasts of performances increased by approximately 68 percent Simulcast handle wagered on broadcasts of performances from outside the state had no changes along with intertrack simulcast handle Overall total handle increased by approximately two percent for the Florida quarter horse industry

Total quarter horse revenue to the state during Fiscal Year 20142015 increased by approximately 16 percent The quarter horse industry accounted for approximately 11 percent of Floridarsquos total revenue and 03 percent of total handle from pari-mutuel performances

Permitholders reported paying a total of $6391000 in purses For more detail on purses paid please refer to the following information by permitholder The Florida Quarter Horse Breedersrsquo and Ownersrsquo Association was able to confirm the amount of purses paid reported by Hialeah Park

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

Total Performances (Completed) (1) 117 Total Paid Attendance 0 (1) Performances where eight or more races were held

Total Performances (Actual) 119

Total Racing Days 66 Total Admission Tax $0

Gretna Racing LLC Gadsden County

Website wwwcreekentertainmentcom Mailing Address Post office Box 70 Grenta Florida 32332 Telephone

Street Address 501 Racetrack Drive Gretna Florida 32332

Meet Period 07052014 to 10052014

Racing Results Live Performances (Completed) 38 Purses Paid $167000 Live Performances (Actual) 38 Racing Days 10 Paid Attendance 0

Total Admission Tax $0

8508756920

Hamilton Downs Horsetrack LLC Hamilton County

Mailing Address 6968 US Highway 129 Jasper Florida 32052-6774 Telephone

Street Address 2220 Northwest County Road 143 Jennings Florida 32053 Fax

Meet Period 06142015 to 06182015

Racing Results Live Performances (Completed) 20 Purses Paid $22000 Live Performances (Actual) 20 Racing Days 5 Paid Attendance 0

Total Admission Tax $0

3866380011

3866380033

Hialeah Park South Florida Racing Association LLC

Dade County

Website wwwhialeahparkcasinocom Telephone Mailing Address Post Office Box 158 Hialeah Florida 33011 Fax Street Address 2200 East 4th Avenue Hialeah Florida 33010

Meet Period 12262014 to 03032015

Racing Results Live Performances (Completed) 39 Purses Paid $5852000 Live Performances (Actual) 40 Racing Days 40 Paid Attendance 0

Total Admission Tax $0

3058858000 3058878006

33

Ocala Breeders Sales Company Inc Marion County

Website wwwobssalescom Telephone Mailing Address Post Office Box 99 Ocala Florida 34478-0099 Fax Street Address 1701 Southwest 60th Avenue Ocala Florida 34474-1800

Meet Period 1272015

Racing Results Live Performances (Completed) 0 Purses Paid $310000 Live Performances (Actual) 1 Racing Days 1 Paid Attendance 0

Total Admission Tax $0

3522372154 3522372357

South Marion Real Estate Holdings LLC Central Florida Gaming LLC

Marion County

Mailing Address Post Office Box 6331 Ocala Florida 34478 Telephone Street Address 6390 SE 177th Place Summerfield Florida 34491 Fax

Meet Period 07012014 to 07102014

Racing Results Live Performances (Completed) 20 Purses Paid $40000 Live Performances (Actual) 20 Racing Days 10 Paid Attendance 0

Total Admission Tax $0

3528177522 None Listed

34

~ ra- HARNESS PERMITHOLDERS

PARI-MUTUEL INDUSTRY

Pompano Park is the only permitholder conducting harness horse racing performances in the State of Florida A total of 126 completed performances including charity and scholarship performances were conducted during this past fiscal year which is the same as the previous year

During Fiscal Year 20142015 handle wagered on live harness performances increased by approximately three percent Intertrack handle wagered on broadcasts of live Florida harness performances increased by approximately 33 percent Simulcast handle wagered on broadcasts of performances from outside the state increased by approximately seven percent while intertrack simulcast handle increased by approximately six percent Overall total handle increased by approximately seven percent for the Florida harness industry

Total revenue to the state during Fiscal Year 20142015 increased by approximately four percent from the prior fiscal year The harness industry accounted for approximately 73 percent of Floridarsquos total revenue and 58 percent of total handle from pari-mutuel performances

Pompano Park reported paying $8614066 in purses For more detail on purses paid please refer to the information below The Florida Standardbred Breedersrsquo and Ownersrsquo Association was able to confirm the amount of purses paid reported by Pompano Park

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

Total Performances (Completed) (1) 126 Total Paid Attendance 0 (1) Performances where eight or more races were held

Total Performances (Actual) 126

Total Racing Days 126 Total Admission Tax $0

Isle Casino and Racing at Pompano Park PPI Inc

Broward County

Website pompano-parkisleofcapricasinoscom Telephone 9549722000 MailingStreet Address 777 Isle of Capri Circle Pompano Beach Florida 33069-3104 Fax 9549700882

Meet Period 10042014 to 06272015

Racing Results Live Performances (Completed) 126 Purses Paid $8614066 Live Performances (Actual) 126 Racing Days 126 Paid Attendance 0

Total Admission Tax $0

SUMMARY

During Fiscal Year 20142015 the total handle wagered for all industries exceeded $779 million a decrease of approximately eight percent from the prior fiscal year Total pari-mutuel completed performances including charity and scholarship performances conducted during Fiscal Year 20142015 increased by approximately one percent from the previous fiscal year

The state realized revenue from performances of approximately $109 million a decrease of roughly eight percent from the prior fiscal year Of the $109 million collected greyhound permitholders accounted for 303 percent thoroughbreds for 581 percent harness for 73 percent jai alai for 32 percent and quarter horse for 11 percent

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

35

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 50 national champions Florida also produced ldquoAffirmedrdquo the eleventh horse to have swept the Triple Crown (1978) OcalaMarion County Florida is home to some of the leading breeding farms in the country The industry boasts 19 classic wins (Kentucky Derby Preakness Stakes and Belmont Stakes) 26 Breedersrsquo Cup Day champions and six horses of the year

The Florida Thoroughbred Breedersrsquo and Ownersrsquo Association (FTBOA) funds the Florida-bred Stakes Program which is implemented at Floridas Thoroughbred racetracks Through a percentage of pari-mutuel handle Florida Thoroughbred permitholders contributed $7685619 to the FTBOA during Fiscal Year 20142015 The FTBOA paid out $4988595 in Breedersrsquo Awards and $1294250 through the Florida-bred Stakes Program The Florida-bred Stakes Program includes ldquoFlorida Sire Stakesrdquo at Gulfstream Park ldquoSunshine Millions Previewrdquo at Gulfstream Park West ldquoFlorida Cup Dayrdquo at Tampa Bay Downs and additional funds for supplements to Florida-bred Preferred Stakes Races during the Gulfstream and Tampa Bay Downsrsquo meets

The Florida Standardbred Breedersrsquo and Ownersrsquo Association a non-profit organization and the only organized representative of Standardbred horsemen in the State of Florida is the designated association for the allocation and distribution of funds for Florida-bred racing Promotional activities include providing breeder and stallion awards for eligible Florida-bred horses during Pompano Parkrsquos 20142015 meet as well as awards for Florida Breedersrsquo Stake races The FSBOA also inaugurated a Breeder Incentive program in 2014 with the goal of offering Standardbred breeders a financial reward for the production of Florida-bred foals This program will continue in future years 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 $1013697

Section 5502625(5)(a) Florida Statutes designates the Florida Quarter Horse Breedersrsquo and Ownersrsquo Association (FQHBOA) as the authorized organization to receive breeders and awards payments from the permitholders and make payments in accordance with Florida Statutes

By agreement Hialeah Park pays 2 percent of the total purse to FQHBOA for breedersrsquo and ownersrsquo awards This is in excess of statutory requirements Other tracks pay a sum equal to the breaks plus one percent of all pari-mutuel pools conducted during their meets for supplementing purses and prizes for the general promotion of owning and breeding quarter horses in Florida as authorized in Florida Statutes

During 20142015 $115000 was paid out to 63 ownersrsquo and breedersrsquo in awards Each fiscal year total awards have increased since itrsquos first awards in 20092010

Note This promotional program information is provided by respective Breeders and Owners Associations

36

UNIVERSITY OF FLORIDA COLLEGE OF VETERINARY MEDICINE RACING LABORATORY

The Florida Racing Laboratory in the College of Medicine at the University of Florida is an International Organization for Standardization ISO 17025 accredited laboratory that employs various procedures to detect and identify prohibited drugs medications stimulants depressants hypnotics local anesthetics and drug-masking agents in the blood urine or other bodily fluids of racing horses and greyhounds

During Fiscal Year 20142015 the Laboratory received and processed 67587 samples and performed 254238 analyses The vigilant monitoring of samples by the Laboratory serves to deter the use of prohibited drugs in racing animals in Florida

Horse UrineBlood Greyhound Urine 1 Investigative Samples Received 16337 51233 17 Samples Analyzed 16280 30340 17 Number of Analyses 76382 177815 41 Positives 163 9 NA

1 Volume Not Sufficient For Testing 21711 (424 of total number of samples received) Note From January 31 2015 through June 14 2015 there were 14509 greyhound samples collected Of this total 5296 were testable samples and 9213 were quantity not sufficient for analysis During this timeframe there were 2398 attempts to collect samples from greyhounds that did not urinate

DRUG POSITIVES FOR FISCAL YEAR 20142015

Types of Positives (ARCI Drug Class) Horse Greyhound Acepromazine metabolite (3) 5 0

Acepromazine metabolite (3) Methocarbamol (4) Phenylbutazone (na) 1 0

Benzoylecgonine (1) 0 3

Boldenone (3) 4 0

Carprofen (4) 0 1

Clenbuterol (3) 51 0

Clenbuterol (3) Flunixin (4) 1 0

Dimethylsuloxide (DMSO) (5) 15 0

Flunixin (4) 5 2

Glycopyrrolate (3) 1 0

Ibuprofen (4) Methocarbamol (4) 1 0

Isoxsuprine (4) 1 0

Methocarbamol (4) 5 0

Naproxen (4) 1 0

Naproxen (4) Phenylbutazone (na) 1 0

Phenylbutazone (NA) 56 0

Procaine (3) 2 2

Testosterone (3) 5 0

Testosterone (3) Boldenone (3) 1 0

Testosterone (3) Nandrolone (3) Dimethylsuloxide (DMSO) (5) 3 0

Theobromine (4) 0 1

Zipaterol (2) 4 0

TOTALS 163 9

Class (1) Stimulant and depressant drugs that have the highest potential to affect performance and that have no generally accepted meidcal use in the racing horse

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 horse but the pharmacology of which

suggests less potential to affect performance than drugs in Class 2 Class (4) This class includes therapeutic medications that would be expected to have less potential to affect performance than those

in Class 3 Class (5) This class includes therapeutic medications for which concentration limits have been established by the racing jurisdictions

as well as certain miscellaneous agents such as dimethylsulfoxide (DMSO) and other medications as determined by the regulatory bodies

37

F

INA

NC

IAL

ST

AT

EM

EN

TS

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

SLOT ACTIVITIES AND INDIAN GAMING COMPACT FISCAL YEAR 20142015

State Revenue From Regular Performances Tax on Attendance $ 32258 Daily License Fees 2317268 Tax on Handle 8543609

State Revenue From Pari-Mutuel Performances (1) $ 10893135

Other State Revenue Occupational Licenses $ 525302 Fingerprint Fees 235539 Escheated Tickets (2) 795228 Racing Scholarship Funds (2) 0 PMW Trust Fund - Drug Fines 87650 Miscellaneous Revenue 32581 General Revenue Fund - Other Fines 20025

Other State Revenue $ 1696325

Total Pari-Mutuel State Revenue $ 12589460

State Revenue From Cardrooms Table Fees $ 693000 Gross Receipts(3) 13589789 Occupational Licenses 184502

Total State Revenue From Cardrooms $ 14467291

State Revenue From Slots CompulsiveAddictive Gambling Fee (4) $ 1750000 Facility License Fee (4) 14000000 Slot Taxes(5) 182584841 Fingerprint Fees 30028 Occupational Licenses 337334 Miscellaneous Revenue 5572 Miscellaneous Fines 11300

Total State Revenue From Slots $ 198719075

Total State Revenue Generated From Pari-Mutuel Cardroom and Slots $ 225775826

State Revenue From Indian Gaming Compact Indian Gaming Compact (6) $ 255610619 Indian Gaming Compact Reimbursements 253772

Total State Revenue From Indian Gaming Compact $ 255864391

TOTAL STATE REVENUE GENERATED $ 481640217

(1) Daily license fees and taxes reported above reported above are amounts collected and not reflect amounts due

(2) Escheated tickets and Racing Scholarship Funds are distributed to the Department of Education

(3) One-half of cardroom gross receipts is deposited into the General Revenue Fund

(4) Both amounts include payments from Calder Casio and Race Course Gulfstream Park Racing and Casino Mardi Gras Racetrack and Gaming Center Isle Casino and Racing at Pompano Park Flagler Dog Track and Magic City Casino Miami Jai Alai and South Florida Racing Association (Hialeah Park)

(5) Slot taxes are distributed to the Department of Education

(6) Indian Gaming Compact payments are deposited into the General Revenue Fund

38

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

BALANCE SHEET SPECIAL REVENUE FUND

FOR FISCAL YEAR ENDED JUNE 30 2015

2015 2014

ASSETS

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

$ 753311 3254344

368284 15699389

(36217) 5066

286564

$ 6567906731219

34812815266142

(32884)11371

175988

TOTAL ASSETS $ 20330741 $ 23156753

LIABILITIES amp FUND EQUITY Liabilities Accounts payable $ 98554 $ 131567 Accrued salaries 282993 245289 Due to other funds 15432 4325 Due to other state agencies 14092160 13612023 Due to general revenue 685418 665939 Compensated absences - 9313

Total Liabilities 15174556 14668455

Fund Equity Unreserved 5156185 8488298

Total Fund Equity 5156185 8488298

TOTAL LIABILITIES amp FUND EQUITY $ 20330741 $ 23156753

The financial statements and notes are for informational purposes only

39

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 2015

FINAL 2015 2014

BUDGET ACTUAL VARIANCE ACTUAL

REVENUES

Fees Charges Commissions and Sales

Licenses and Permits

Taxes

Fines Forfeits Judgments and Settlements

Interest and Dividends Net

Refunds

Miscellaneous Receipts

$ 19552155

552304

197324441

212335

29537

250000

211412

$ 19301397

712058

198093473

95112

122153

254983

31106

$ (250758) $

159754

769032

(117223)

92616

4983

(180306)

19569151

502696

190162520

116787

84893

270769

213872

Total Revenues 218132184 218610282 478098 210920688

EXPENDITURES CURRENT OPERATING

Salaries

Other Personal Services

Other Operating Expenditures

Operation of Motor Vehicles

Risk Management

State Attorney-Slots

PMW Lab Services

PMW Compliance System

TrDMSHR SVCSSTW Contract

Cardroom Tax Distribution

Other Contracted Services

Compulsive Gambling Prevention

Racing Animal Med Research

OPERATING CAPITAL OUTLAY

Acquisition of Motor Vehicles

Assessment for Fingerprinting

Service Charge to General Revenue

Refunds

Transfer to FDLE Slots Investigation

Transfers to Other Funds

Transfers to General Revenue

7104979 1677615 976075 81743

169792 222971

2266000 296476 58635

1800000 141731 930000 100000

23895 24802

460400 3150000 164650

‐188594212

27000000

6494226 1465527 842849 61944

169792 222971

2266000

246396 58635

1701933 29530

930000 93633 12523 20385

374197 2859023

13173 -

184079657

20000000

610753

212087

133226

19799

-

-

-

50080

-

98067

112201

0

6367

11372

4417

86203

290977

151477

-

4514555

7000000

6429448

1237420

736549

78141

105689

208651

2266000

246415

57114

1658542

31082

600000

100000

32240

54798

320769

2937007

132397

-

175530395

18500000

Total Expenditures 235243976 221942395 13301581 211262657

Excess (Deficiency) of Revenues Over (Under) Expenditures

FUND BALANCE JULY 1 2014

(17111792)

8488298

(3332113)

8488298

(12823484)

-

(341969)

8830267

FUND BALANCE JUNE 30 2015 $ (8623494) $ 5156185 $ (12823484) $ 8488298 (1) (1)

(1) Does not include budget of $37000000 for category 190000 Investments Actual expenditures for category 190000 were closed into the investment account

The financial statements and notes are for informational purposes only

40

CA

RD

RO

OM

PA

RI-

MU

TU

EL

AN

DS

LO

T S

TA

TU

TE

MA

TR

IX

STATUTE TOPIC GREYHOUND JAI ALAI THOROUGHBRED HARNESS QUARTER HORSE

FEES $80 per race $40 per game $100 per race $100 per race $100 per race

Daily License Fees On Live

On-track Handle

5500951(1)(a) FS 5500951(1)(a) FS 5500951(1)(a) FS 5500951(1)(a) FS 5500951(1)(a) FS

$80 per race but not to exceed $40 per game but not to exceed $100 per race but not to exceed $100 race but not to exceed $500 $100 per race but not to exceed Daily License $500 per day $500 per day $500 per day per day $500 per day

Fees On Simulcast Handle

5500951(1)(a) FS 5500951(1)(a) FS 5500951(1)(a) FS 5500951(1)(a) FS 5500951(1)(a) FS

OUTS (ESCHEATS)

Live On-track Handle

Paid to the state of Florida 5501645(2) FS

Paid to the state of Florida 5501645(2) FS

Retained by permitholder 5502633(3) FS

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)

FS FS

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

TAXES

Tax On Admissions

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

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

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

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

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

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

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

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

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

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

Tax On Live On-track Handle

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

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

05 of handle 55009515(2)(a) FS

05 of handle 55009512(2)(a) FS

1 of handle 5500951(3)(a) FS

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) FS

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

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) FS

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) FS

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) FS

This matrix represents a summary of 2014 Statutes Please refer to the cite noted by statutory topic for specific language governing pari-mutuel wagering

41

STATUTE TOPIC GREYHOUND JAI ALAI THOROUGHBRED HARNESS QUARTER HORSE

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

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 FS

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 FS

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

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

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 FS

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) FS

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

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

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

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 FS

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

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

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

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 FS

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

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

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 FS

Year then tax on handle is 23 5500951(3)(c)2 FS

CHARITY PERFORMANCES

Maximum of five days Maximum of five days Maximum of five days Maximum of five days Maximum of five days 5500351(1) FS 5500351(1) FS 5500351(1) FS 5500351(1) FS 5500351(1) FS

Permitholders are allowed to Permitholders are allowed to One additional scholarship day to conduct one additional day to be conduct two additional tracks located in Hillsborough designated as ldquoGreyhound Adopt- performances known as ldquoRetired County for the benefit of Pasco-A-Pet Day Proceeds are paid to Jai Alai Playersrsquo Charity Dayrdquo for a Hernando Community College bona fide organizations that fund to benefit retired jai alai 5500351(6)(a) and promote the adoption of players 5500351(8) FS 5500351(6)(b) FS greyhounds 5501648(2) FS

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 FS

This matrix represents a summary of 2014 Statutes Please refer to the cite noted by statutory topic for specific language governing pari-mutuel wagering

42

STATUTE TOPIC GREYHOUND JAI ALAI THOROUGHBRED HARNESS QUARTER HORSE

TAX CREDITS amp EXEMPTIONS

(excluding charity performances

unless otherwise noted)

Tax exemption of $360000 per state fiscal year or $500000 for three permitholders that held a full live schedule in 1995 and closest to another state authorizing greyhound racing 55009514(1) FS

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) FS

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 is paid directly to the Jockeys Guild by the permitholders 55009515(6) FS

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

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

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 FS

$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 FS

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

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) FS

This matrix represents a summary of 2014 Statutes Please refer to the cite noted by statutory topic for specific language governing pari-mutuel wagering

43

STATUTE TOPIC STATUTE REFERENCE SUMMARY

FEES

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

TAXES

Tax On Cardroom Gross Receipts

849086(13)(a) FS

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts Pursuant to Section 849086(13)(c) FS one-half credited to Pari-Mutuel Wagering Trust Fund and one-half being credited to the General Revenue Fund

Tax On Admissions 849086(13)(b) FS

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

FINES

Administrative Fine 849086(14)(c) FS An administrative fine up to $1000 for each violation may be imposed on any person who has violated or failed to comply with the provisions of Section 849086 FS

ANNUAL DISBURSEMENT TO COUNTIES AND MUNICIPALITIES

Annual Disbursement To Counties and Municipalities

849086(13)(h) FS One-quarter of moneys deposited into the Pari-Mutuel Wagering Trust Fund shall by October 1 of each year be distributed to the local counties or municipalities where the approved cardrooms are located

This matrix represents a summary of 2014 Statutes Please refer to the cite noted by statutory topic for specific language governing operation of cardooms

44

STATUTE TOPIC STATUTE REFERENCE SUMMARY

FEES

Slot License Fee 551106(1)(a) FS Annual fee for each slot machine facility is $2 million paid with the initial license application and annual 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 551106(3) FS

The tax rate on slot machine revenues is 35 Payment for the tax on slot machine revenues shall be remitted by 3 pm on the 5th day of each calendar month for taxes imposed and collected for the preceding calendar month If the 5th day of the calendar month falls on a weekend payments shall be remitted by 3 pm the first Monday following the weekend

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 for 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 Penalties

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 2014 Statutes Please refer to the cite noted by statutory topic for specific language governing slot operations

45

  • Table of Contents 2014-2015
  • Overview 2014-15
  • Division overview 1415
  • Events Shaping 2014-15
  • Fiscal Years Comparative Data 2014-15
  • PMW Graphs 2014-2015
  • PMW Handle Statistics 2014 2015
  • Guest Handle by Host 2014-2015
  • 20142015 Charity-scholarship
  • Cardroom Statistics 2014-2015
  • Cardroom Revenue 2014 2015
  • Slot Comparative Data 2014-2015
  • Daily revenue per machine 14-15
  • 2014-15 permitholder map for report
  • Permitholder Contact Operating In 84rd annual rpt
  • Promotional Programs for FL Horses 20142015
  • Drug Positives for 2014-15
  • Summary of State Revenue 2014-2015 (Final
  • PMW 06 30 15 Final Report
  • PMW Statute Matrix 2014-2015
  • Cardroom Statute Matrix 2014-2015
  • Slot Statute Matrix 20142015
  • Annual Report Cover 2416pdf
    • Florida Department of Business and Professional Regulation
Page 7: Division of Pari-Mutuel Wagering Annual Report …...2016/03/07  · This annual report encompasses the fiscal year which began July 1, 2014, and ended June 30, 2015. This is the 84th

OFFICE OF SLOT OPERATIONS

The Slot Operationsrsquo staff is responsible for overseeing state personnel located at each of the four pari-mutuel facilities in Broward County and each of the four pari-mutuel facilities in Miami-Dade 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 laboratory 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 20142015 the Slot Operationsrsquo staff completed 5834 inspections Of those 127 items were found to be non-compliant of which nine were turned over to Investigations and to the Departmentrsquos Office of the General Counsel for formal proceedings Slot machine facilities were notified of 127 observations so that appropriate internal action including employee disciplinary action advanced training andor re-training of facility personnel could occur There were 17 individual and facility Consent Orders issued at the regional level totaling $10150 in fines or final warning notices

There were 905 shipments of authorized slot machines and components which required the verification of 1846 slot machines and 12564 parts The Slot Operationsrsquo staff authorized and monitored 11403 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 the Florida Administrative Code as it relates to cardroom pari-mutuel and slot gaming activities The staff develops revenue projections for the Revenue Estimating Conferences maintains cash flow statements for timely transfer to the Statersquos General Revenue Fund and to the Education Enhancement Trust Fund provides oversight of the divisionrsquos budget develops the annual report and determines fiscal impacts on proposed legislation impacting the industry

During Fiscal Year 20142015 $225775826 in state revenues pertaining to cardroom pari-mutuel and slot machine gaming were collected The Revenue and Financial Analysis staff also reconciled 706 permitholder monthly remittance reports conducted 15 charity day audits and 34 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 the industry

STATE COMPLIANCE AGENCY

The Gaming Compact between the Seminole Tribe of Florida and the State of Florida 75 FR 38833 was executed by the Governor on April 7 2010 and ratified by the United States Department of the Interior on July 7 2010 Pursuant to sect 285710 Florida Statutes the Division of Pari-Mutuel Wagering was designated by the Florida Legislature as the State Compliance Agency with the authority to carry out the Statersquos oversight responsibilities in accordance with the provisions outlined in the Compact The Seminole Tribe of Florida operates seven casinos located in Broward Hillsborough Collier Glades and Hendry counties

During Fiscal Year 20142015 the State Compliance Agency completed 76 inspections of tribal gaming facilities spanning over 736 man hours Additionally $255610619 in revenue sharing with the Tribe was collected Of this $7119369 was distributed to local governments including both counties and municipalities as required by sect 285710 Florida Statutes

A similar Compact does not exist with the Miccosukee Tribe and therefore they continue to operate exclusively under Federal jurisdiction For additional information on the Miccosukeersquos gaming operations contact the National Indian Gaming Commission wwwnigcgov or the United States Department of Interior 1441 L Street NW Suite 9100 Washington DC 20005-3584 Telephone 2026327003

5

Events Shaping the 20142015 RacingGaming Season in Florida

During the 2015 Legislative Session revisions were made to Section 5502415 Florida Statutes Changes include the addition of the Association of Racing Commissioners International (ARCI) Controlled Therapeutic Medications Schedule (CTMS) Version 21 (4172014) the elimination of the use of prednisolone sodium succinate on race day the elimination of the requirement for thin-layer chromatography (TLC) screening by the divisionrsquos primary laboratory the inclusion of the Department of Agriculture and Consumer Services participation in rulemaking and study review for recommending threshold levels and conditions for the use of furosemide (Salix)

September 2014 the division issued a Consent Order for case numbers 2014011900 and 2014012798 In resolution of this matter Jefferson County Kennel Club retains their pari-mutuel wagering permit in accordance with Section 550 Florida Statutes but agrees to suspension (9232014 through 6302017) of that permit for the purpose of applying for performance dates and a cardroom license until the 20172018 license year

Dania Entertainment Center closed December 2014 for major renovations

Calder Race Course Inc closedvoluntarily relinquished their cardroom license on June 27 2014 and entered into a lease agreement with Gulfstream Park to run their live meet during 20142015

Tropical Park LLC entered into a lease agreement with Gulfstream Park and ran their live meet at that location

6

S

TA

TIS

TIC

AL

SE

CT

ION

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 $748 billion in pari-mutuel handle wagered resulted in $437 billion in state revenue This fiscal year the pari-mutuel industry operated 3441 racing days which resulted in state revenue of $12589460 total paid attendance of 377660 and total pari-mutuel handle of $779336136

Over the last 10 years pari-mutuel wagering has experienced a 486 percent decline in handle and total state revenue has decreased 642 percent along with a 311 percent decrease in the number of racing days Shown below is a summary of pari-mutuel handle and state revenue for Fiscal Years 20052006 through 20142015

PARI-MUTUEL HANDLE AND STATE REVENUE SUMMARY

Fiscal Year Number of

Racing Days Total Paid

Attendance

Total Pari-Mutuel

Handle Total State Revenue (1)

State Revenue as a Percent

of Handle

20052006 4993 2066192 $1514758761 $35178969 232

20062007 5592 2351126 $1480427370 $30214151 204

20072008 4857 1419748 $1343912504 $25657727 191

20082009 4364 722699 $1108401006 $19814027 179

20092010 4167 614889 $ 958537395 $16706611 174

20102011 3633 507804 $ 883381429 $13640020 154

20112012 3602 469497 $ 876146485 $13802723 158

20122013 3628 430707 $ 872272660 $13200709 151

20132014 3582 383864 $ 850136735 $13785681 162

20142015 3441 377660 $ 779336136 $12589460 162

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

7

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HISTORICAL PARI-MUTUEL WAGERING ACTIVITY

00 02 04 06 08 10 12 14 16 18

2006

2007

2008

2009

2010

2011

2012

2013

2014

2015

Handle ($ in billions)

Fis

cal Y

ear

Pari-Mutuel Handle by IndustryFiscal Years 20052006-20142015

Total Handle Horse Total Handle Greyhound Total Handle Jai Alai Total Handle

0 5 10 15 20 25 30 35 40 45 50 55 60 65 70

2006

2007

2008

2009

2010

2011

2012

2013

2014

2015

State Revenue ($ in millions)

Fis

cal Y

ear

State Tax Revenue by IndustryFiscal Years 20052006-20142015

Total State Revenue Horse State Revenue Greyhound State Revenue Jai Alai State Revenue

8

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HISTORICAL PARI-MUTUEL WAGERING ACTIVITY

00 02 04 06 08 10 12 14 16 18

2006

2007

2008

2009

2010

2011

2012

2013

2014

2015

Handle ($ in billions)

Fis

cal

Yea

r

Total Pari-Mutuel Handle ALL PERMITHOLDERS

Fiscal Years 20052006-20142015

Total Handle LiveOntrack Intertrack Intertrack Simulcast Simulcast

00 05 10 15 20 25 30 35

2006

2007

2008

2009

2010

2011

2012

2013

2014

2015

Effective Tax Rate

Fis

cal Y

ear

Total Tax and Daily License Fees as a Percentage of Handle ALL INDUSTRIES

Fiscal Years 20052006-20142015

Horse Greyhound Jai Alai

9

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HISTORICAL PARI-MUTUEL WAGERING ACTIVITY

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

2006

2007

2008

2009

2010

2011

2012

2013

2014

2015

Performances

Fis

cal

Yea

r

Number of Pari-Mutuel Performances Fiscal Years 20052006-20142015

Total Performances Horse Performances Greyhound Performances Jai Alai Performances

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

2006

2007

2008

2009

2010

2011

2012

2013

2014

2015

Purses Paid ($ in millions)

Fis

cal Y

ear

Purses Paid Fiscal Years 20052006-20142015

Total Purses Paid Horse Purses Paid Greyhound Purses Paid

10

COMPONENTS OF PARI-MUTUEL HANDLE FROM PERFORMANCES

Fiscal Year 20142015

Greyhound Racing Permitholders

Daytona Beach Kennel Club Inc $41860 $27918 $34689 $2476233 $6810996 $9391696

Derby Lane (St Petersburg Kennel Club Inc) 120000 466058 131202 4802255 17654017 23173532

Ebro Greyhound Park 19127 13555 1638 479170 1091489 1604979

Flagler Dog Track 116160 462594 65415 3796114 15426402 19866685

HampT Gaming Inc dba Mardi Gras Racetrack 39786 214765 37140 2356433 9155873 11803997

Jacksonville Kennel Club Inc 16800 9975 91786 2552628 8582510 11253699

License Acquistions LLCdba Palm Beach Greyhound Racing 36000 80036 68758 3062175 10464529 13711498

Mardi Gras Racetrack and Gaming Center 16020 22329 43629 1784986 6407023 8273987

Melbourne Greyhound Park LLC 18455 2708 0 48113 156951 226227

Naples-Ft Myers Greyhound Track 104320 226005 47039 3648257 13420355 17445976

Orange Park Kennel Club Inc 14400 0 89388 3310699 10962529 14377016

Palm Beach Kennel Club 154240 625301 105299 8828679 35547082 45260601

Penn Sanford LLC dba Sanford-Orlando Kennel Club 14560 13158 15123 1718967 6231279 7993087

Pensacola Greyhound Racing LLP 23281 9728 0 231509 785922 1050440

SOKC LLC dba Sanford-Orlando Kennel Club 38800 74952 17047 2241280 8354860 10726939

Sarasota Kennel Club Inc 16880 14029 33965 1789458 5713340 7567672

St Johns Greyhound Park 25200 42385 83833 3943291 13143155 17237864

Tampa Greyhound Track 45600 131680 99659 4575828 15458103 20310870

West Volusia Racing Inc 17240 0 27720 2006288 5479953 7531201 Total Greyhound Permitholders $878729 $2437176 $993330 $53652363 $190846368 $248807966

Jai Alai Permitholders

Dania Jai Alai $57600 $0 $783 $715530 $2341642 $3115555

Dania Summer Jai Alai 41040 0 767 660115 2122697 2824619

Ft Pierce Jai Alai 13120 0 0 18781 92385 124286

Hamilton Jai Alai and Poker (A) 72960 0 0 (72956) 14 18

Miami Jai Alai 73440 0 6427 1220032 3713589 5013488

Ocala Poker and Jai Alai 13120 0 0 (13111) 35 44

Orlando Jai Alai 13760 0 0 (13095) 43 708

Summer Jai Alai 62400 0 7152 987624 3020351 4077527 Total Jai Alai Permitholders $347440 $0 $15129 $3502920 $11290756 $15156245

Thoroughbred Racing Permitholders

Calder Race Course Inc(B) $47000 $125812 $115709 $4084337 $16309003 $20681861

Gulfstream Park Thoroughbred After Racing Program Inc 42600 130616 130398 4289825 17464900 22058339

Gulfstream Park Racing Association Inc (B) 297200 4072917 196831 60234881 245531985 310333814

Tampa Bay Downs Inc 265600 1203805 72514 18999172 77534717 98075808

Tropical Park LLC (B) 40200 123415 74103 3299868 13424384 16961970 Total Thoroughbred Permitholders $692600 $5656565 $589555 $90908083 $370264989 $468111792

Harness Racing Permitholders

Isle Casino and Racing at Pompano Park $302000 $502631 $11865 $9273018 $35385884 $45475398

Quarter Horse Racing Permitholders

Gretna Racing LLC $30400 $508 $0 ($23043) $42951 $50816

Hamilton Downs Horsetrack LLC 16000 0 0 ($15999) 5 6

Ocala Breeders Sales Company Inc 200 139 0 $4088 16785 21212

South Florida Racing Association LLC (Hialeah Park) 33900 19316 0 $296156 1362091 1711463

South Marion Real Estate Holdings LLC 16000 12 0 ($15813) 1039 1238

Total Quarter Horse Permitholders $96500 $19975 $0 $245389 $1422871 $1784735

$2317269 $8616347 $1609879 $157581773 $609210868 $779336136TOTAL FOR ALL PERMITHOLDERS

Daily License Fee Tax on Handle Total Paid To

Charities Permitholder Revenues From

Pari-Mutuel Handle Public Pool Total Handle

Daily license fees and taxes were not collected Permitholder relinquished jai alai permit (A)

(B) Daily license fees and taxes reported above are amounts due from performances held and do not equal amounts collectedpaid

11

TOTAL STATE REVENUE FROM PERFORMANCES

Fiscal Year 20142015

Greyhound Racing Permitholders

Daytona Beach Kennel Club Inc

Derby Lane (St Petersburg Kennel Club Inc)

Ebro Greyhound Park

Flagler Dog Track

HampT Gaming Inc dba Mardi Gras Racetrack

Jacksonville Kennel Club Inc

License Acquistions LLCdba Palm Beach Greyhound Racing

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 Racing LLP

SOKC LLC dba Sanford-Orlando Kennel Club

Sarasota Kennel Club Inc

St Johns Greyhound Park

Tampa Greyhound Track

West Volusia Racing Inc

otal Greyhound Permitholders T

ai Alai Permitholders J

Dania Jai Alai

Dania Summer Jai Alai

Ft Pierce Jai Alai

Hamilton Jai Alai and Poker (B)

Miami Jai Alai

Ocala Poker and Jai Alai

Orlando Jai Alai

Summer Jai Alai

Total Jai Alai Permitholders

Thoroughbred Racing Permitholders

Calder Race Course Inc(C)

Gulfstream Park Thoroughbred After Racing Program Inc

Gulfstream Park Racing Association Inc(C)

Tampa Bay Downs Inc

Tropical Park LLC(C)

Total Thoroughbred Permitholders

arness Racing Permitholders H

Isle Casino and Racing at Pompano Park

Quarter Horse Racing Permitholders

Gretna Racing LLC

Hamilton Downs Horsetrack LLC

Ocala Breeders Sales Company Inc South Florida Racing Association LLC (Hialeah Park) South Marion Real Estate Holdings LLC otal Quarter Horse Permitholders T

TOTAL FOR ALL PERMITHOLDERS

LIVE SIMULCAST ITW ITW SIM CHARITY

PERFORMANCES

Tax on Handle Daily License

Fee Total Live Taxes and

Fees Collected Tax on Handle Daily

License Fee

Total Simulcast Taxes and Fees

Collected Tax on Handle

Tax on Handle Daily License Fee

TOTAL TAXES AND FEES

COLLECTED (A)

$11979 $18480 $30459 $3808 $6500 $10308 $12131 $0 $16880 $69778

216139 105600 321739 0 0 0 249919 0 14400 586058

13555 17207 30762 0 0 0 0 0 1920 32682

29327 55600 84927 38555 47000 85555 73144 321568 13560 578754

7606 9280 16886 56031 20806 76837 10378 140750 9700 254551

4285 2400 6685 0 0 0 5690 0 14400 26775

30663 21600 52263 0 0 0 49373 0 14400 116036

4838 4320 9158 3951 2000 5951 5048 8492 9700 38349

2708 18455 21163 0 0 0 0 0 0 21163

145073 94400 239473 0 0 0 80932 0 9920 330325

0 0 0 0 0 0 0 0 14400 14400

261698 139840 401538 0 0 0 363603 0 14400 779541

7895 7200 15095 0 0 0 5263 0 7360 27718

9728 23281 33009 0 0 0 0 0 0 33009

42941 31600 74541 0 0 0 32011 0 7200 113752

11049 8560 19609 0 0 0 2980 0 8320 30909

17897 10800 28697 0 0 0 24488 0 14400 67585

65803 31200 97003 0 0 0 65877 0 14400 177280

0 0 0 0 0 0 0 0 17240 17240

$883184 $599823 $1483007 $102345 $76306 $178651 $980837 $470810 $202600 $3315905

$0 $56960 $56960 $0 $0 $0 $0 $0 $640 $57600

0 40400 40400 0 0 0 0 0 640 41040

0 12800 12800 0 0 0 0 0 320 13120

0 72960 72960 0 0 0 0 0 0 72960

0 70560 70560 0 0 0 0 0 2880 73440

0 13120 13120 0 0 0 0 0 0 13120

0 12160 12160 0 0 0 0 0 1600 13760

0 60000 60000 0 0 0 0 0 2400 62400

$0 $338960 $338960 $0 $0 $0 $0 $0 $8480 $347440

$18897 $40000 $58897 $3 $1000 $1003 $106855 $57 $6000 $172812

35478 34600 70078 0 0 0 95138 0 8000 173216

227247 115200 342447 317057 173500 490557 596688 2931925 8500 4370117

72707 83500 156207 23159 174000 197159 330124 777815 8100 1469405

28567 32800 61367 0 0 0 94848 0 7400 163615

$382896 $306100 $688996 $340219 $348500 $688719 $1223653 $3709797 $38000 $6349165

$16888 $115600 $132488 $60933 $179000 $239933 $49710 $375100 $7400 $804631

$508 $30400 $30908 $0 $0 $0 $0 $0 $0 $30908

0 16000 16000 0 0 0 0 0 0 16000

139 200 339 0 0 0 0 0 0 339 14076 33900 47976 0 0 0 5240 0 0 53216

12 16000 16012 0 0 0 0 0 0 16012 $14735 $96500 $111235 $0 $0 $0 $5240 $0 $0 $116475

$1297703 $1456983 $2754686 $503497 $603806 $1107303 $2259440 $4555707 $256480 $10933616

(A) The amounts shown are taxes and fees collected after the application of any applicable tax credits and do not include admissions tax

(B) Daily license fees and taxes were not collected Permitholder relinquished jai alai permit

(C) Daily license fees and taxes reported above are amounts due from performances held and do not equal amounts collectedpaid

12

--ON-TRACK INTERTRACK TOTAL REGULAR ON-TRACK INTERTRACK TOTAL CHARITY

Live Simulcast ITW ITWS

HANDLE

Live Simulcast ITW ITWS

SCHOLARSHIP HANDLE

TOTAL HANDLE

$3523371 $868918 $4427490 $0 $8819779 $297699 $42626 $231592 $0 $571917 $9391696

9533807 0 11638810 0 21172617 1059192 0 941723 0 2000915 23173532

1583425 0 0 0 1583425 21554 0 0 0 21554 1604979

1403931 1356247 3970170 11921720 18652068 133346 74775 325616 680880 1214617 19866685

1314178 2268887 1825420 5740184 11148669 125328 116342 144473 269185 655328 11803997

3301767 0 6314736 0 9616503 606191 0 1031005 0 1637196 11253699

3670413 0 8609171 0 12279584 444347 0 987567 0 1431914 13711498

1191095 1367504 1692222 3217762 7468583 152555 157931 158399 336519 805404 8273987

226227 0 0 0 226227 0 0 0 0 0 226227

9175441 0 7474514 0 16649955 489142 0 306879 0 796021 17445976

4494472 0 8341268 0 12835740 658105 0 883171 0 1541276 14377016

14584456 809 28703171 0 43288436 807857 0 1164308 0 1972165 45260601

3700210 0 4006735 7706945 121092 0 165050 0 286142 7993087

1050440 0 0 0 1050440 0 0 0 0 0 1050440

5373679 0 5043177 10416856 138849 0 171234 0 310083 10726939

4807906 0 2255502 7063408 397063 0 107201 0 504264 7567672

5569600 0 10211580 0 15781180 603425 0 853259 0 1456684 17237864

7914731 0 10838847 18753578 705749 0 851543 0 1557292 20310870

2510139 1001830 3551843 0 7063812 208727 67637 191025 0 467389 7531201

$84929288 $6864195 $118904656 $20879666 $231577805 $6970221 $459311 $8514045 $1286584 $17230161 $248807966

$571897 $0 $2508977 $0 $3080874 $6959 $0 $27722 $0 $34681 $3115555

587303 0 2205463 0 2792766 4325 0 27528 0 31853 2824619

122082 0 0 0 122082 2204 0 0 0 2204 124286

18 0 0 0 18 0 0 0 0 0 18

2123034 0 2650181 0 4773215 132045 0 108228 0 240273 5013488

44 0 0 0 44 0 0 0 0 0 44

530 0 0 0 530 178 0 0 0 178 708

1634190 0 2213369 0 3847559 108949 0 121019 0 229968 4077527

$5039098 $0 $9577990 $0 $14617088 $254660 $0 $284497 $0 $539157 $15156245

$3779406 $643 $7653369 $3388 $11436806 $542358 $586922 $1230769 $6885006 $9245055 $20681861

7095663 0 5448365 0 12544028 1547278 2330484 1080818 4555731 9514311 22058339

45449497 63411323 34882808 147246936 290990564 9304122 2587158 4009765 3442205 19343250 310333814

18334591 4631854 22749018 45949688 91665151 2079980 215739 2133899 1981039 6410657 98075808

5713383 0 5377935 0 11091318 1542846 1138461 1252356 1936989 5870652 16961970

$80372540 $68043820 $76111495 $193200012 $417727867 $15016584 $6858764 $9707607 $18800970 $50383925 $468111792

$3377614 $12186640 $1654272 $27270383 $44488909 $175674 $204682 $108546 $497587 $986489 $45475398

$50816 $0 $0 $0 $50816 $0 $0 $0 $0 $0 $50816

6 0 0 0 6 0 0 0 0 0 6

21212 0 0 0 21212 0 0 0 0 0 21212

1407629 0 303834 0 1711463 0 0 0 0 0 1711463

1238 0 0 0 1238 0 0 0 0 0 1238

$1480901 $0 $303834 $0 $1784735 $0 $0 $0 $0 $0 $1784735

$175199441 $87094655 $206552247 $241350061 $710196404 $22417139 $7522757 $18614695 $20585141 $69139732 $779336136

TOTAL REGULAR AND CHARITYSCHOLARSHIP HANDLE

13

Fiscal Year 20142015

Greyhound Racing Permitholders

Daytona Beach Kennel Club Inc

Derby Lane (St Petersburg Kennel Club Inc)

Ebro Greyhound Park

Flagler Dog Track

HampT Gaming Inc dba Mardi Gras Racetrack

Jacksonville Kennel Club Inc

License Acquistions LLCdba Palm Beach Greyhound Racing

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 Racing LLP

SOKC LLC dba Sanford-Orlando Kennel Club

Sarasota Kennel Club Inc

St Johns Greyhound Park

Tampa Greyhound Track

West Volusia Racing Inc

Total Greyhound Permitholders

Jai Alai Permitholders

Dania Jai Alai

Dania Summer Jai Alai

Ft Pierce Jai Alai

Hamilton Jai Alai and Poker

Miami Jai Alai

Ocala Poker and Jai Alai

Orlando Jai Alai

Summer Jai Alai

Total Jai Alai Permitholders

Thoroughbred Racing Permitholders

Calder Race Course Inc

Gulfstream Park Thoroughbred After Racing Program Inc

Gulfstream Park Racing Association Inc

Tampa Bay Downs Inc

Tropical Park LLC

Total Thoroughbred Permitholders

arness Racing PermitholdersHIsle Casino and Racing at Pompano Park

Quarter Horse Racing Permitholders

Gretna Racing LLC

Hamilton Downs Horsetrack LLC

Ocala Breeders Sales Company Inc

South Florida Racing Association LLC (Hialeah Park)

South Marion Real Estate Holdings LLC

Total Quarter Horse Permitholders

TOTAL FOR ALL PERMITHOLDERS

TOTAL INTERTRACK WAGERING HANDLE BY GUEST

Fiscal Year 20142015 HOST PERMITHOLDER

HampT LICENSE MARDI NAPLES-FT ORANGE

GUEST PERMITHOLDER DAYTONA DERBY LANE FLAGLER GAMING JACKSONVILLE ACQUISITIONS GRAS MYERS PARK PALM BEACH

Greyhound Permitholders

Daytona Beach Kennel Club Inc $0 $565458 $39559 $427410 $0 $0 $104468 $206685 $277512 $1151228

Derby Lane (St Petersburg Kennel Club Inc) 400403 0 1264104 734615 539353 1001528 607941 629560 647548 2849276

Ebro Greyhound Park 0 477061 0 0 120937 224118 0 0 235451 680012

Flagler Dog Track 151770 523863 0 963972 289348 735708 675977 1065094 387667 1879977

HampT Gaming Inc dba Mardi Gras Racetrack 401713 613199 4774145 0 360241 639971 0 546941 452471 1395239

Jacksonville Kennel Club Inc 358833 765165 1719031 1141912 954413 612233 737600 486962 1190813 1951322

License Acquisitions LLC dba Palm Beach Greyhound Racing 0 0 173584 0 615703 0 0 0 5943 0

Mardi Gras Racetrack and Gaming Center 166597 176181 0 0 0 0 0 261184 0 524811

Melbourne Greyhound Park LLC 143910 309211 425960 276671 156745 329341 166263 181638 215933 1166738

Naples-Ft Myers Greyhound Track 127563 463029 876748 373230 137187 418511 213848 0 172869 1245367

Orange Park Kennel Club Inc 582020 1330147 2466171 1446962 0 947689 962835 629249 0 2923035

Palm Beach Kennel Club 383702 974646 89373 168222 0 0 173650 638791 757417 0

Penn Sanford LLCdba Sanford-Orlando Kennel Club 27473 0 1914324 0 609935 845170 375525 197288 358897 829361

Pensacola Greyhound Racing LLP 307729 0 163376 0 989261 218085 0 244201 1314092 1085806

SOKC LLC dba Sanford-Orlando Kennel Club 381947 1161172 403656 1399880 0 0 548963 609278 402546 1853594

Sarasota Kennel Club Inc 169028 1095005 947929 518427 331449 638994 303878 301445 316793 1735277

Tampa Greyhound Track 327772 2272374 299586 200196 500562 783090 202989 667209 623047 2372865

West Volusia Racing Inc 0 0 213735 0 483096 446746 32249 42607 261731 386957

Total Greyhound Permitholders $3930460 $10726511 $15771281 $7651497 $6088230 $7841184 $5106186 $6708132 $7620730 $24030865

Jai Alai Permitholders

Dania Jai Alai $0 $0 $22129 $0 $0 $0 $673 $0 $3379 $5198

Dania Summer Jai Alai 0 0 418231 0 63162 132771 0 0 5428 6946

Ft Pierce Jai Alai 124646 219015 131580 81696 150940 344760 57705 234438 159800 1089127

Miami Jai Alai 0 0 0 0 0 0 0 0 0 0

Ocala Poker and Jai Alai 151375 347426 92457 58560 185742 156611 62039 187718 241574 480339

Orlando Jai Alai 0 0 0 0 0 0 0 0 0 0

Summer Jai Alai 0 0 0 0 0 0 0 0 0 0

Total Jai Alai Permitholders $276021 $566441 $664397 $140256 $399844 $634142 $120417 $422156 $410181 $1581610

Thoroughbred Permitholders

Calder Race Course Inc $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

Tampa Bay Downs Inc 0 1125416 0 0 174740 252125 0 0 231926 1037492

Total Thoroughbred Permitholders $0 $1125416 $0 $0 $174740 $252125 $0 $0 $231926 $1037492

Harness Permitholders

Isle Casino and Racing at Pompano Park $0 $0 $237740 $187509 $252530 $494248 $178299 $295037 $399234 $1942130

Quarter Horse Permitholders

Gretna Racing LLC $324950 $0 $224968 $0 $430397 $227477 $0 $356068 $562368 $829223

Hamilton Downs Horsetrack LLC 0 0 0 0 0 0 0 0 0 0

Ocala Breeders Sales Company Inc 127651 162165 0 0 0 147562 0 0 0 446159

South Florida Racing Association LLC (Hialeah Park) 0 0 0 0 0 0 0 0 0 0

Total Quarter Horse Permitholders $452601 $162165 $224968 $0 $430397 $375039 $0 $356068 $562368 $1275382

TOTAL FOR ALL PERMITHOLDERS $4659082 $12580533 $16898386 $7979262 $7345741 $9596738 $5404902 $7781393 $9224439 $29867479

Note Figures above include handle from charityscholarship performances

CO

NT

INU

ED

ON

NE

XT

PA

GE

14

TOTAL INTERTRACK WAGERING HANDLE BY GUEST

Fiscal Year 20142015 HOST PERMITHOLDER

GUEST PERMITHOLDER

Penn Sanford SOKC LLC SARASOTA ST JOHNS

TAMPA GREYHOUND

WEST VOLUSIA RACING DANIA DANIA SUMMER MIAMI

Greyhound Permitholders

Daytona Beach Kennel Club Inc $18870 $257246 $116307 $591617 $48726 $0 $16797 $0 $135979

Derby Lane (St Petersburg Kennel Club Inc) 244840 323299 211898 733632 0 315558 145588 120889 262575

Ebro Greyhound Park 0 0 154402 305588 505515 0 11237 21454 0

Flagler Dog Track 184541 161709 115095 408522 525808 135468 0 0 0

HampT Gaming Inc dba Mardi Gras Racetrack 372309 444629 213355 279547 591483 360858 63450 84419 0

Jacksonville Kennel Club Inc 380130 450051 203278 1536495 640841 277140 70729 65346 119792

License Acquisitions LLC dba Palm Beach Greyhound Racing 271011 0 0 0 392517 159925 0 130997 0

Mardi Gras Racetrack and Gaming Center 62081 129318 166952 234641 105405 32149 37148 0 0

Melbourne Greyhound Park LLC 148544 193925 93457 262838 249891 107382 185619 164531 391831

Naples-Ft Myers Greyhound Track 141893 169446 160594 196425 418451 102874 0 0 0

Orange Park Kennel Club Inc 555341 638718 265721 0 1391013 424735 63635 69014 129251

Palm Beach Kennel Club 198344 599208 204508 896607 412510 138616 177706 11871 287759

Penn Sanford LLCdba Sanford-Orlando Kennel Club 0 0 0 161508 1046276 347597 0 0 0

Pensacola Greyhound Racing LLP 228664 382523 118421 1504719 0 290896 27110 22780 17476

SOKC LLC dba Sanford-Orlando Kennel Club 0 0 0 738955 0 0 0 0 0

Sarasota Kennel Club Inc 231313 279471 0 330631 991541 132114 0 0 0

Tampa Greyhound Track 484967 598340 306260 756514 2180833 282630 138561 114061 253939

West Volusia Racing Inc 214824 0 32455 57766 496418 0 65497 84753 27124

Total Greyhound Permitholders $3737672 $4627883 $2362703 $8996005 $9997228 $3107942 $1003077 $890115 $1625726

Jai Alai Permitholders

Dania Jai Alai $0 $0 $0 $0 $2299 $2692 $0 $0 $0

Dania Summer Jai Alai 0 0 0 0 29804 49090 0 0 0

Ft Pierce Jai Alai 0 0 0 179888 201424 102370 107270 104762 190181

Miami Jai Alai 0 0 0 0 0 0 336971 0 0

Ocala Poker and Jai Alai 133089 155744 0 276687 307065 120440 94506 87624 162237

Orlando Jai Alai 0 0 0 0 0 0 319107 302794 463545

Summer Jai Alai 0 0 0 0 0 0 146985 437220 0

Total Jai Alai Permitholders $133089 $155744 $0 $456575 $540592 $274592 $1004839 $932400 $815963

Thoroughbred Permitholders

Calder Race Course Inc $0 $0 $0 $0 $0 $0 $0 $0 $0

Gulfstream Park Racing Association Inc 0 0 0 0 0 0 0 0 0

Tampa Bay Downs Inc 138924 223395 0 320826 957241 0 140508 98725 212392

Total Thoroughbred Permitholders $138924 $223395 $0 $320826 $957241 $0 $140508 $98725 $212392

Harness Permitholders

Isle Casino and Racing at Pompano Park $0 $0 $0 $531898 $0 $0 $291606 $228569 $0

Quarter Horse Permitholders

Gretna Racing LLC $162100 $207389 $0 $759525 $0 $268608 $50389 $40675 $30238

Hamilton Downs Horsetrack LLC 0 0 0 0 0 0 0 0 0

Ocala Breeders Sales Company Inc 0 0 0 10 195329 91726 46280 42507 74090

South Florida Racing Association LLC (Hialeah Park) 0 0 0 0 0 0 0 0 0

Total Quarter Horse Permitholders $162100 $207389 $0 $759535 $195329 $360334 $96669 $83182 $104328

TOTAL FOR ALL PERMITHOLDERS $4171785 $5214411 $2362703 $11064839 $11690390 $3742868 $2536699 $2232991 $2758409

Note Figures above include handle from charityscholarship performances

CO

NT

INU

ED

ON

NE

XT

PA

GE

CO

NT

INU

ED

FR

OM

PR

EV

IOU

S P

AG

E

15

TOTAL INTERTRACK WAGERING HANDLE BY GUEST

Fiscal Year 20142015 HOST PERMITHOLDER

GULFSTREAM PARK AFTER

GULFSTREAM RACING TAMPA BAY TROPICAL POMPANO HIALEAH

GUEST PERMITHOLDER SUMMER CALDER PARK PROGRAM DOWNS PARK PARK PARK TOTAL

Greyhound Permitholders

Daytona Beach Kennel Club Inc $53007 $0 $4394280 $0 $1476441 $117487 $1138029 $22035 $11159141

Derby Lane (St Petersburg Kennel Club Inc) 213225 497213 8857607 542476 4133961 366551 1959757 26435 27629832

Ebro Greyhound Park 0 116480 1562818 161288 260802 114923 0 0 4952086

Flagler Dog Track 0 287071 3156089 272859 670865 263766 1122245 0 13977414

HampT Gaming Inc dba Mardi Gras Racetrack 0 210101 4032179 172283 1484388 219831 2236984 0 19949736

Jacksonville Kennel Club Inc 95467 267101 4863232 293128 2176257 221594 1215372 0 22794237

License Acquisitions LLC dba Palm Beach Greyhound Racing 87410 0 6310814 1851847 1227106 367368 1079858 0 12674083

Mardi Gras Racetrack and Gaming Center 0 0 955126 0 468294 0 654418 0 3974305

Melbourne Greyhound Park LLC 315963 440792 8386263 459438 2668101 428725 946785 32164 18848659

Naples-Ft Myers Greyhound Track 0 864344 14200067 569074 4613599 449181 1532461 0 27446761

Orange Park Kennel Club Inc 101784 360156 5454909 388232 2387482 274760 157891 0 23950750

Palm Beach Kennel Club 149648 1692796 24376464 0 7830831 907585 3970398 0 45040652

Penn Sanford LLCdba Sanford-Orlando Kennel Club 0 532327 3566240 530629 1551508 207266 766171 0 13867495

Pensacola Greyhound Racing LLP 17607 220622 880090 172838 316696 194588 0 0 8717580

SOKC LLC dba Sanford-Orlando Kennel Club

CO 0 0 5944433 0 2394218 232342 980184 0 17051168

Sarasota Kennel Club Inc

NT 0 485502 8684536 505658 2842415 373288 991954 0 22206648

Tampa Greyhound Track

INU 212998 345399 6640469 398407 3164914 313614 1697987 29343 26168926

West Volusia Racing Inc

ED 66977 356109 2511429 356010 689451 126603 877406 0 7829943

Total Greyhound Permitholders

FR

O $1314086 $6676013 $114777045 $6674167 $40357329 $5179472 $21327900 $109977 $328239416

Jai Alai Permitholders

M

Dania Jai Alai

PR

E $7816 $1073 $29419 $0 $3923 $0 $10231 $0 $88832

Dania Summer Jai Alai

VI 124090 0 161662 42577 89633 18742 233220 0 1375356

Ft Pierce Jai Alai 157060 270013 4432026 273167 1516075 207588 0 0 10335531

Miami Jai Alai

OU

S P

AG

E

0 0 0 0 0 0 0 0 336971

Ocala Poker and Jai Alai 131081 95278 1614932 106956 595813 87669 268246 0 6201208

Orlando Jai Alai 373221 418079 7584218 444757 2452702 385292 1969600 0 14713315

Summer Jai Alai 0 0 0 0 0 0 0 0 584205

Total Jai Alai Permitholders $793268 $784443 $13822257 $867457 $4658146 $699291 $2481297 $0 $33635418

Thoroughbred Permitholders

Calder Race Course Inc $0 $0 $3217039 $0 $415881 $0 $2455 $0 $3635375

Gulfstream Park Racing Association Inc 0 5206534 0 0 18093894 0 3451638 92216 26844282

Tampa Bay Downs Inc 157904 1066035 21198004 1068777 0 782536 1780453 0 30967419

Total Thoroughbred Permitholders $157904 $6272569 $24415043 $1068777 $18509775 $782536 $5234546 $92216 $61447076

Harness Permitholders

Isle Casino and Racing at Pompano Park $0 $934500 $17934679 $1096365 $3441041 $838251 $0 $90950 $29374586

Quarter Horse Permitholders

Gretna Racing LLC $13917 $67841 $1235162 $84246 $540350 $66398 $0 $10691 $6492980

Hamilton Downs Horsetrack LLC 0 0 0 0 3966 0 0 0 3966

Ocala Breeders Sales Company Inc 55213 534643 8185796 613595 2840424 502564 338935 0 14404649

South Florida Racing Association LLC (Hialeah Park) 0 502523 9211732 680307 2462613 498768 148110 0 13504053

Total Quarter Horse Permitholders $69130 $1105007 $18632690 $1378148 $5847353 $1067730 $487045 $10691 $34405648

TOTAL FOR ALL PERMITHOLDERS $2334388 $15772532 $189581714 $11084914 $72813644 $8567280 $29530788 $303834 $487102144

Note Figures above include handle from charityscholarship performances

16

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 Historical Resources Operating Trust Fund and the Racing Scholarship Trust Fund (Board of Governorsrsquo 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 $1618467 was paid to charitable organizations during Fiscal Year 20142015 bringing the total proceeds disbursed since 1985 to $78134281

RACING SCHOLARSHIP TRUST FUND

The Board of Governors within the Department of Education oversees the Board of Governorsrsquo Operations and Maintenance Trust Fund and ensures that the referenced contributions are used to provide scholarships to deserving students attending Floridas colleges and universities A total of $16885110 has been paid to this fund since the program began in 1949

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 Department of Educationrsquos State School Trust Fund for the support and maintenance of Floridas public schools Since 1957 the total paid into this fund is $95578484 The amount collected from abandoned winning tickets for the State School Trust Fund for this fiscal year is detailed below

Abandoned Winning Tickets Greyhound Permitholders $744478 Jai Alai Permitholders 50750

Total For 20142015 Fiscal Year $795228

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

17

bull C

CARDROOM COMPARATIVE DATA

During Fiscal Year 20142015 there were 25 permitholders that obtained a cardroom license Two did not operate the other 23 operated at 23 pari-mutuel facilities located throughout the state The number of cardroom tables decreased from 788 in Fiscal Year 20132014 to 755 in Fiscal Year 20142015 Cardroom gross receipts decreased from $136163616 to $135888902 and the gross receipts tax decreased from $13615464 to $13589789 this fiscal year Table fees decreased from $788000 to $755000 this fiscal year The overall result was a decrease in total state revenue from $14403464 to $14344789 this fiscal year

Cardroom tax revenue is distributed 50 percent between the Pari-Mutuel Wagering Trust Fund and the General Revenue Fund In accordance with Section 849086(13)(h) Florida Statutes one quarter of the moneys deposited into the Pari-Mutuel Wagering Trust Fund must be distributed to counties and municipalities that approved the cardroom In October 2015 the division distributed approximately $1698723 to the countiesmunicipalities from cardroom gross receipts

CARDROOM GROSS RECEIPTS AND TOTAL STATE REVENUE FISCAL YEARS 20052006 THROUGH 20142015

$0

$20

$40

$60

$80

$100

$120

$140

Mil

lio

ns

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 (A)

Total State Revenue (Gross Receipts Tax

plus Table Fees)

Total State Revenue as a

Percent of Gross Receipts

20052006 $44433359 $4443337 $264000 $4707337 1059 20062007 $54208544 $5420855 $325500 $5746355 1060 20072008 $90863855 $9086385 $875000 $9961385 1096 20082009 $101700243 $10170024 $698000 $10868024 1069 20092010 $104799448 $10479945 $749000 $11228945 1071 20102011 $125141080 $12514108 $718000 $13232108 1057 20112012 $131447663 $13144767 $834000 $13978767 1063 20122013 $132690415 $13269045 $810000 $14079045 1061 20132014 $136163616 $13615464 $788000 $14403464 1058 20142015 $135888902 $13589789 (B) $755000 $14344789 1056

(A) Amount agrees with the number of approved cardroom tables per annual cardroom licenses and reflects the number of tables in operation each fiscal year

(B) Includes additional payment of $89750 for October 2013 recevied in August 2014 due to revised monthly report

18

-----------------------------+-----------------------------------------------------ltmiddotmiddotmiddotmiddot middotmiddotmiddotmiddot middotmiddotmiddotmiddotmiddotmiddot middotmiddotmiddotmiddotmiddot middotmiddotmiddot middotmiddotmiddotmiddotmiddot middotmiddot middotmiddotmiddot middot

COMPONENTS OF CARDROOM REVENUE BY ASSOCIATION

Fiscal Year 20142015

Greyhound Racing Permitholders

Daytona Beach Kennel Club IncWest Volusia Racing Inc Volusia $10260442 $805384 $11065826 $1106583 $55000 $1161583

Derby Lane (St Petersburg Kennel Club Inc) Pinellas 7766643 809669 8576312 857631 45000 902631

Ebro Greyhound Park Washington 2728129 326879 3055008 305500 20000 325500

Flagler Dog Track Dade 6912438 27325 6939763 694874 (C) 23000 717874

Jacksonville Kennel Club Inc Duval 14725776 939280 15665056 1566506 71000 1637506

Mardi Gras Racetrack and Gaming CenterH ampT Gaming Inc Hallandale 5654584 282119 5936703 593670 30000 623670

Melbourne Greyhound Park LLC Brevard 4223440 136195 4359635 435963 34000 469963

Naples-Ft Myers Greyhound Track Lee 6405597 505015 6910612 691063 32000 723063

Orange Park Kennel Club Inc Town of Orange Park 7439673 66615 7506288 750629 39000 789629

Palm Beach Kennel ClubLicense Acquisitions LLC Palm Beach 11544820 1065075 12609895 1260990 75000 1335990

Pensacola Greyhound Racing LLP Escambia 3153303 616385 3769688 376969 20000 396969

Sarasota Kennel Club Inc Sarasota 4894259 772380 5666639 566664 35000 601664

St Johns Greyhound Park (D) St Johns 0 0 0 0 1000 1000

Tampa Greyhound Track Hillsborough 2040726 74567 2115293 211529 1000 212529

Total Greyhound Permitholders $87749830 $6426888 $94176718 $9418571 $481000 $9899571

Jai Alai Permitholders

Dania Jai AlaiSummersport Enterprises LLC Hallandale $5976 $84872 $90848 $9085 $1000 $10085

Ft Pierce Jai Alai St Lucie 2353923 152587 2506510 250651 25000 275651

Hamilton Jai Alai and Poker Hamilton 411259 165 411424 41142 3000 44142

MiamiSummer Jai Alai Dade 2285247 54267 2339514 233951 16000 249951

Ocala Poker and Jai Alai Marion 3316536 172445 3488981 348898 21000 369898

Total Jai Alai Permitholders $8372941 $464336 $8837277 $883727 $66000 $949727

Thoroughbred Racing Permitholders

Gulfstream Park Racing Association Inc Broward 5374421 142163 5516584 551658 21000 572658

Tampa Bay Downs Inc Hillsborough 3514313 743283 $4257596 425760 23000 448760

Total Thoroughbred Permitholders $8888734 $885446 $9774180 $977418 $44000 $1021418

Harness Racing Permitholders

Isle Casino and Racing at Pompano Park Broward $11234738 $1660226 $12894964 $1289496 $45000 $1334496

Quarter Horse Racing Permitholders

Gretna Racing LLC Gadsden $1649021 $197375 $1846396 $184640 $15000 $199640

South Florida Racing Association LLC (Hialeah Park) City of Hialeah 7695032 664335 $8359367 835937 44000 879937

Total Quarter Horse Permitholders $9344053 $861710 $10205763 $1020577 $59000 $1079577

TOTAL FOR ALL PERMITHOLDERS $125590296 $10298606 $135888902 $13589789 $695000 $14284789

Total Taxes and Fees

County Municipality Gross Receipts

Tournament Gross Receipts

Total Gross Receipts

Gross Receipts

Tax (A) Table Fees Collected (B)

(A) 18th of total gross receipts tax is distributed to counties or municipalities by October 1 of the following year

(B) Amounts shown are table fees collected during fiscal year 20142015

(C) Includes additional payment of $ 89750 for October 2013 received in August 2014 due to revised monthly report

(D) Permitholder paid table fees and received cardroom license for 20142015 but did not conduct cardroom operations during 20142015

19

SLOT COMPARATIVE DATA

During Fiscal Year 20142015 the total amount wagered by patrons was $7979515007 Average daily revenue per slot machine was $188 Total net slot revenue was $521670975 As a result the total taxes paid to the state was $182584841 an increase of five percent in total paid slot taxes from the previous fiscal year A total of $15750000 was collected in annual fees including the Compulsive or Addictive Gambling Prevention Program Fee per Section 551118(3) Florida Statutes For further details see the Summary of State Revenue From Pari-Mutuel Cardroom Slot Activity and Indian Gaming Compact (page 36) of this report On October 12 2014 Dania Jai-Alai closed the slot portion of the facility due to remodeling

HISTORICAL SLOT FACILITY ACTIVITY

Fiscal Year Total Amount Wagered Total State Revenue

20062007 $1114108466 $49620582

20072008 $3023981126 $120560317

20082009 $2701341778 $103895351

20092010 $3840468455 $138125105

20102011 $5054297731 $125063886

20112012 $6045432393 $143962346

20122013 $6690513855 $152532223

20132014 $7953652039 $174024068

20142015 $7979515007 $182584841

FISCAL YEAR 20142015 Gulfstream

Operations Began

11152006

Mardi Gras Operations Began

12282006

Pompano Park Operations Began

4142007

West Flagler Operations Began

10152009

Calder Operations Began

1222010

Miami Jai Alai Operations Began

1232012

Hialeah Park Operations Began

8142013

Dania Jai Alai (2)

Operations Began

2202014

TOTAL

Average Number of Machines 847 965 1456 801 1113 1029 850 522 7583

Number of Operating Days 365 365 365 365 365 365 365 104 365

Average Daily Revenue per Machine $159 $136 $274 $276 $182 $153 $207 $54 $188

Amount Wagered $794329039 $701055610 $2005415129 $1358574237 $981098699 $1038431327 $1045072386 $55538580 $7979515007

Amount Won By Patrons $734280878 $644290707 $1836310191 $1275489711 $891381301 $970450887 $974876557 $51446310 $7378526542

Promotional Credits $11040693 $8819486 $23693184 $2408311 $16024799 $10662818 $6084879 $1173239 $79907409

30-Day Unclaimed Tickets $96186 $36565 $198873 $39305 $37224 $108049 $36100 $2999 $555301

Net Slot Machine Revenue $49103653 $47986792 $145610627 $80720091 $73755061 $57425670 $64147050 $2922031 $521670975

State Tax Revenue (1) $17186279 $16795377 $50963719 $28252032 $25814271 $20098984 $22451468 $1022711 $182584841

Permitholder Revenue $31917374 $31191415 $94646908 $52468059 $47940790 $37326686 $41695582 $1899320 $339086134 Total State Revenue as a Percent of

Amount Wagered 216 240 254 208 263 194 215 184 229

Note Changes to figures for Fiscal Year 20112012 and 20122013 are due to refunds to Miami Jai Alai for overpayment of slot taxes

(1) (1) 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

(2) Danias Casino was open February 20 2014 through October 12 2014

20

21

-

Dai

ly R

even

ue

per

Mac

hin

e D

aily

Rev

enu

e p

er M

ach

ine

Dai

ly R

even

ue

per

Mac

hin

e

Ave

rag

e N

um

be

r o

f M

ac

hin

es

A

vera

ge

Nu

mb

er o

f M

ach

ines

A

vera

ge

Nu

mb

er o

f M

ach

ines

Daily Revenue per Machine Compared to Average Number of Machines For Fiscal Years 20062007 - 20142015

GULFSTREAM PARK RACING AND CASINO

$450 2000

$400 1800

$350 1600

$300 1400

$250

$200

1200

1000

800 $150 600 $100 400

$50 200

$0 0

Revenue per Machine Machines

MARDI GRAS RACETRACK AND GAMING CENTER

$450 2000

$400 1800

$350 1600 1400$300 1200

$250 1000

$200 800

$150 600 $100 400

$50 200 $0 0

Revenue per Machine Machines

ISLE CASINO AND RACING AT POMPANO PARK

$450 2000

$400 1800

$350 1600 1400 $300 1200

$250 1000

$200 800

$150 600 $100 400

$50 200 $0 0

Revenue per Machine Machines

Jl ~~ - r--_~-v~ V bull ~ -

~

-

--- ~ ~ -I --- --

- -

-- -

-

-- r

rI - -- - ~ -- -

-

Daily Revenue per Machine Compared to Average Number of Machines For Fiscal Years 20062007 - 20142015

FLAGLER DOG TRACK AND MAGIC CITY CASINO

0

200

400

600

800

1000

1200

1400

1600

1800

2000

$0

$50

$100

$150

$200

$250

$300

$350

$400

$450

Ave

rag

e N

um

be

r o

f M

ac

hin

es

Dai

ly R

even

ue

per

Mac

hin

e

Revenue per Machine Machines

CALDER CASINO AND RACE COURSE

0

200

400

600

800

1000

1200

1400

1600

1800

2000

$0

$50

$100

$150

$200

$250

$300

$350

$400

$450

Ave

rag

e N

um

be

r o

f M

ac

hin

es

Dai

ly R

even

ue

per

Mac

hin

e

Revenue per Machine Machines

MIAMI JAI ALAI

0

200

400

600

800

1000

1200

1400

1600

1800

2000

$0

$50

$100

$150

$200

$250

$300

$350

$400

$450

Ave

rag

e N

um

ber

of

Mac

hin

es

Dai

ly R

even

ue

per

Mac

hin

e

Revenue per Machine Machines

22

-- rv ~ -

-

~

-

-

-

Daily Revenue per Machine Compared to Average Number of Machines For Fiscal Years 20062007 - 20142015

HIALEAH PARK

0

200

400

600

800

1000

1200

1400

1600

1800

2000

$0

$50

$100

$150

$200

$250

$300

$350

$400

$450

Ave

rag

e N

um

be

r o

f M

ac

hin

es

Dai

ly R

even

ue

per

Mac

hin

e

Revenue per Machine Machines

DANIA JAI ALAI (1)

0

200

400

600

800

1000

1200

1400

1600

1800

2000

$0

$50

$100

$150

$200

$250

$300

$350

$400

$450

Ave

rag

e N

um

be

r o

f M

ac

hin

es

Dai

ly R

even

ue

per

Mac

hin

e

Revenue per Machine Machines

ALL FACLITIES COMBINED

0

1000

2000

3000

4000

5000

6000

7000

8000

$0

$50

$100

$150

$200

$250

$300

$350

$400

$450

Ave

rag

e N

um

be

r o

f M

ac

hin

es

Dai

ly R

even

ue

per

Mac

hin

e

Revenue per Machine Machines

(1) Danias Casino was open February 20 2014 through October 12 2014

23

D

AT

A B

Y P

ER

MIT

HO

LD

ER

FA

CIL

ITY

Pari-Mutuel Permitholders with 2014-2015 Operating Licenses

--0

0

-0 -I

Pensacola Greyhound Track

bestbet Jacksonville

Orange Park Kennel Club

St Johns Greyhound Park

Creek Entertainment Gretna

Ocala Poker amp Jai Alai

Daytona B K C West Volusia

Sanford Orlando Penn Sanford

Orlando Jai Alai

Melbourne Greyhound Park

Sarasota Kennel Club

Fort Pierce Jai Alai

Naples Fort Myers Greyhound

Palm Beach K C P B Greyhound

The Isle at Pompano Park

Mardi Gras Casino Racetrack

Dania J A Dania Summer J A

Gulfstream GPTARP Tropical

Calder Casino

Miami Summer

8 Jai Alai

5 Thoroughbred

1 Harness

1 Limited Intertrack Wagering License (5506308 FS)

Hamilton Jai Alai C C

8 Slot Machine Gaming Facilities

C 24 Cardrooms

C

C

C

C

C

C

C

C

C

C

C

Ocala Breedersrsquo Sales

Tampa Bay Downs

Derby Lane

Tampa Greyhound Track

19 Greyhound

C

C

Key

S

S

S

S

C

C

C

5 Quarter Horse

Hialeah Park

S

S

C

Hamilton Downs

South Marion

C

Ebro Greyhound ParkC

C S

Ocala Breedersrsquo Sales

C

S

Flagler Dog Track amp Magic City Casino C S Facilities where two or more permits operate 2014 October 23

24

GREYHOUND PERMITHOLDERS

Florida remains the leader in greyhound racing in the United States with 19 permitholders operating at 12 tracks throughout the state A total of 3515 completed performances including charity and scholarship performances were conducted during this past fiscal year a minimal change from the previous year

During Fiscal Year 20142015 handle wagered on live greyhound performances decreased by approximately two percent Intertrack handle wagered on broadcasts of live Florida greyhound performances decreased by approximately three percent Simulcast handle wagered on broadcasts of performances from outside the state increased by approximately two percent Intertrack simulcast handle wagered on broadcast of performances from outside the state increased by approximately 15 percent Overall there was a decrease in total handle by approximately one percent for the Florida greyhound industry

Total paid attendance decreased by approximately three 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 approximately four percent during Fiscal Year 20142015 The greyhound industry accounted for approximately 303 percent of Floridarsquos total revenue and 319 percent of total handle from pari-mutuel performances

Greyhound permitholders reported paying a total of $25631721 in purses during Fiscal Year 20142015 For more detail on purses paid please refer to the following information by permitholder The division was able to confirm reported purse amounts from the weekly purse reports submitted in accordance with Section 61D-8006 Florida Administrative Code

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 Section 5501647 Florida Statutes provides a greyhound permitholder with credits in an amount equal to the uncashed pari-mutuel tickets remitted in the prior state fiscal year to the state which is applied against any taxes imposed the next fiscal year Additionally Section 5501647 Florida Statutes requires each permitholder to pay an amount not less than 10 percent of the credit provided by this section to any bona fide organization that promotes or encourages the adoption of greyhounds During Fiscal Year 20142015 total contributions provided to greyhound adoption units amounted to $136466 which exceeded the minimum statutory requirement

Total Live Performances (Completed) (1)

(1) Performances where eight or more races were h

3515 eld

Total Paid Attendance 276495

Total Live Performances (Actual) 3530 Total Admission Tax $11585

Total Racing Days 2392

Daytona Beach Kennel Club Inc Volusia County

Website wwwdaytonagreyhoundcom Telephone MailingStreet Address 960 South Williamson Boulevard Daytona Beach Florida 32114-7247 Fax

Meet Period 12152014 to 06302015

Racing Results Live Performances (Completed) 248 Purses Paid $1002456 Live Performances (Actual) 250 Racing Days 168 Paid Attendance 0

Total Admission Tax $0

3862526484 3862524808

Derby Lane St Petersburg Kennel Club Inc

Pinellas County

Website wwwderbylanecom MailingStreet Address 10490 Gandy Boulevard St Petersburg Florida 33702-2395 Telephone

Fax

Meet Period 01012015 to 06302015

Racing Results Live Performances (Completed) 207 Purses Paid $2197236 Live Performances (Actual) 207 Racing Days 155 Paid Attendance 0

Total Admission Tax $0

7278123339 7278123305

25

Ebro Greyhound Park Washington County Kennel Club Inc

Washington County

Website wwwgoebrocom Telephone MailingStreet Address 6558 Dog Track Road Ebro Florida 32437-1142 Fax

Meet Period 07012014 to 09202014 and 05022015 to 06302015

Racing Results Live Performances (Completed) 184 Purses Paid $463061 Live Performances (Actual) 184 Racing Days 92 Paid Attendance 8844

Total Admission Tax $323

8502343943 8505354442

Flagler Dog Track West Flagler Associates Ltd

Dade County

Website wwwmagiccitycasinocom Mailing Address Post Office Box 350940 Miami Florida 33135-0940 Telephone Street Address 401 NW 38th Court Miami Florida 33126-5638 Fax

Meet Period 07012014 to 10252014 and 06022015 to 06302015

Racing Results Live Performances (Completed) 153 Purses Paid $3396362 Live Performances (Actual) 163 Racing Days 103 Paid Attendance 0

Total Admission Tax $0

3056493000 3056314529

HampT Gaming Inc Dade County

See Mardi Gras Racetrack and Gaming Centers contact information for detail

Meet Period 02152015 to 04302015 at Mardis Gras

Racing Results Live Performances (Completed) 106 Purses Paid $1055684 Live Performances (Actual) 106 Racing Days 53 Paid Attendance 0

Total Admission Tax $0

Jacksonville Kennel Club Inc Jacksonville Greyhound Racing Inc

Duval County

Website wwwbestbetjaxcom Mailing Address Post Office Box 959 Orange Park Florida 32067-0959 Telephone Street Address 201 Monument Road Jacksonville Florida 32225-8106 Fax

Meet Period 07022014 to 09282014 at Orange Park

Racing Results Live Performances (Completed) 104 Purses Paid $931749 Live Performances (Actual) 104 Racing Days 77 Paid Attendance 0

Total Admission Tax $0

9046460001 9046460420

Jefferson County Kennel Club Inc Jefferson County

Mailing Address Post Office Box 400 Monticello Florida 32345-0400 Telephone Street Address 3079 North Jefferson Street Monticello Florida 32344-5685 Fax

Jefferson County license was suspended during the 20142015 year therefore no live Meet Period

performances were conducted Racing Results Live Performances (Completed) 0 Purses Paid $0 Live Performances (Actual) 0 Racing Days 0 Paid Attendance 0

Total Admission Tax $0

8509972561 8509973871

License Acquisitions LLC (Palm Beach Greyhound Racing) Palm Beach County

See Palm Beach Kennel Clubs contact information for detail

Meet Period 07012014 to 09302014 at Palm Beach Kennel Club

Racing Results Live Performances (Completed) 118 Purses Paid $986937 Live Performances (Actual) 118 Racing Days 92 Paid Attendance 6777

Total Admission Tax $91

26

Mardi Gras Racetrack and Gaming Center Hartman and Tyner Inc

Broward County

Website wwwmgflacom MailingStreet Address 831 North Federal Highway Hallandale Beach Florida 33009-2410

Meet Period 12012014 to 02142015

Racing Results Live Performances (Completed) 105 Purses Paid Live Performances (Actual) 106 Racing Days 53 Paid Attendance

Total Admission Tax

Telephone Fax

$1027511

0 $0

954-924-3200 9549243143

Melbourne Greyhound Park LLC Brevard County

Website wwwmgparkcom MailingStreet Address 1100 North Wickham Road Melbourne Florida 32935-8941

Meet Period 01022015 to 04182015

Racing Results Live Performances (Completed) 108 Purses Paid Live Performances (Actual) 108 Racing Days 92 Paid Attendance

Total Admission Tax

Telephone Fax

$371026

0 $0

3212599800 3212593437

Naples-Ft Myers Greyhound Track Southwest Florida Enterprises Inc

Lee County Website wwwnaplesfortmyersdogscom Mailing Address Post Office Box 2567 Bonita Springs Florida 34133-2567 Street Address 10601 Bonita Beach Road SW Bonita Springs Florida 34135-5620

Meet Period 10312014 to 05252015

Racing Results Live Performances (Completed) 398 Purses Paid Live Performances (Actual) 399 Racing Days 191 Paid Attendance

Total Admission Tax

Telephone Fax

$1701827

159675 $10158

2399922411 2399479244

Orange Park Kennel Club Inc Jacksonville Greyhound Racing Inc

Clay County

Website wwwbestbetjaxcom Mailing Address Post Office Box 959 Orange Park Florida 32067-0959 Street Address 455 Park Avenue Orange Park Florida 32073-3101

Meet Period 09292014 to 11302014 and 04272015 to 06292015

Racing Results Live Performances (Completed) 145 Purses Paid Live Performances (Actual) 145 Racing Days 108 Paid Attendance

Total Admission Tax

Telephone Fax

$1339454

0 $0

9046460001 9046460420

Palm Beach Kennel Club Investment Corporation of Palm Beach

Palm Beach County

Website wwwpbkennelclubcom MailingStreet Address 1111 North Congress Avenue West Palm Beach Florida 33409-6317

Meet Period 10012014 to 06302015

Racing Results Live Performances (Completed) 349 Purses Paid Live Performances (Actual) 350 Racing Days 271 Paid Attendance

Total Admission Tax

Telephone Fax

$3313872

25373 $815

5616832222 5614719114

Penn Sanford LLC dba Sanford-Orlando Kennel Club Seminole County

See SOKC LLCs contact information for detail Meet Period 07022014 to 12312014

Racing Results Live Performances (Completed) 146 Purses Paid Live Performances (Actual) 146 Racing Days 115 Paid Attendance

Total Admission Tax

$799409

0 0

27

Pensacola Greyhound Racing LLP Escambia County

Website wwwpensacolagreyhoundtrackcom Mailing Address Post Office Box 12824 Pensacola Florida 32591-2824 Telephone Street Address 951 Dog Track Road Pensacola Florida 32506-8236 Fax

Meet Period 07022014 to 1042014 and 01232015 to 06282015

Racing Results Live Performances (Completed) 160 Purses Paid $827398 Live Performances (Actual) 160 Racing Days 128 Paid Attendance 0

Total Admission Tax $0

8504558595 8504538883

SOKC LLC dba Sanford-Orlando Kennel Club Seminole County

Website wwwsanfordorlandokccom MailingStreet Address 301 Dog Track Road Longwood Florida 32750-6558 Telephone Meet Period 01012015 to 06292015 Fax

Racing Results

Live Performances (Completed) 181 Purses Paid $915315 Live Performances (Actual) 181 Racing Days 129 Paid Attendance 0

Total Admission Tax $0

4078311600 4078313997

Sarasota Kennel Club Inc Sarasota County

Website wwwsarasotakennelclubcom Telephone MailingStreet Address 5400 Bradenton Road Sarasota Florida 34234-2999 Fax

Meet Period 11072014 to 04252015

Racing Results Live Performances (Completed) 193 Purses Paid $791149 Live Performances (Actual) 193 Racing Days 143 Paid Attendance 75826

Total Admission Tax $198

9413557744 9413512207

St Johns Greyhound Park (Bayard Raceways Inc) Jacksonville Greyhound Racing Inc

St Johns County

Website wwwbestbetjaxcom Mailing Address Post Office Box 959 Orange Park Florida 32067-0959 Telephone Street Address 6322 Racetrack Road Jacksonville Florida 32259-2107 Fax

Meet Period 12012014 to 04262015 at Orange Park

Racing Results Live Performances (Completed) 166 Purses Paid $1652523 Live Performances (Actual) 166 Racing Days 124 Paid Attendance 0

Total Admission Tax $0

9046460001 9046460420

Tampa Greyhound Track TBDG Acquisition LLC

Hillsborough County

Website wwwtgtpokercom Mailing Address Post Office Box 8096 Tampa Florida 33674-8096 Telephone Street Address 8300 North Nebraska Ave Tampa Florida 33604-3107 Fax

Meet Period 07012014 to 12312014 at Derby Lane Racing Results Live Performances (Completed) 209 Purses Paid $2113033 Live Performances (Actual) 209 Racing Days 156 Paid Attendance 0 Paid Attendance 0 Total Admission Tax $0 Total Admission Tax $0

8139324313 8139325048

West Volusia Racing Inc Volusia County

See Daytona Beach Kennel Clubs contact information for detail

Meet Period 07012014 to 12132014 at Daytona Beach Kennel Club

Racing Results Live Performances (Completed) 235 Purses Paid $745719 Live Performances (Actual) 235 Racing Days 142 Paid Attendance 0

Total Admission Tax $0

28

JAi ALAI PERMITHOLDERS

Florida was the first state in the nation to conduct jai alai performances with the first fronton being built in 1926 There are eight jai alai permitholders operating at six frontons throughout Florida In fact Florida is now the only state where pari-mutuel wagering on live jai alai games is conducted A total of 925 completed performances including charity and scholarship performances were conducted during this past fiscal year an increase of approximately 19 percent from the previous fiscal year

During Fiscal Year 20142015 handle wagered on live jai alai performances decreased by approximately 39 percent Intertrack handle wagered on broadcasts of live Florida jai alai performances decreased by approximately 43 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 approximately 41 percent for the Florida jai alai industry

Total jai alai revenue to the state decreased by approximately three percent during Fiscal Year 20142015 The jai alai industry accounted for approximately 32 percent of Floridarsquos total revenue and 19 percent of total handle from pari-mutuel performances

Permitholders reported paying a total of $4745469 in playersrsquo awards For more detail on playersrsquo awards paid please refer to the following information by permitholder

Total paid attendance decreased by 100 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 (Completed) (1) 925 Total Paid Attendance 0 (1) Performances where eight or more games were held

Total Performances (Actual) 925

Total Gaming Days 522 Total Admission Tax $0

Dania Jai Alai Dania Entertainment Center LLC

Broward County

Website wwwcasinodaniabeachcom Telephone MailingStreet Address 301 East Dania Beach Boulevard Dania Beach Florida 33004-3016 Fax

Meet Period 10072014 to 12302014

Gaming Results Live Performances (Completed) 180 Paid Attendance 0 Live Performances (Actual) 180 Total Admission Tax $0 Live Operating Days 70 Players Awards Paid $939484

9549272841 9549257529

Dania Summer Jai Alai Dania Entertainment Center LLC

Broward County

See Dania Jai Alais contact information for detail

Meet Period 07012014 to 10062014 at Dania Jai Alai

Gaming Results Live Performances (Completed) 109 Paid Attendance 0 Live Performances (Actual) 109 Total Admission Tax $0 Live Operating Days 55 Players Awards Paid $622035

Ft Pierce Jai Alai Fronton Holdings LLC

St Lucie County

Website wwwcasinomiamijaialicom Telephone MailingStreet Address 1750 South Kings Highway Ft Pierce Florida 34945-3099 Fax

Meet Period 02272015 to 03272015 Miscellaneous Revenue to State $34538 (See Section 55009511(4) Florida Statutes for detail) Gaming Results Live Performances (Completed) 41 Paid Attendance 0 Live Performances (Actual) 41 Total Admission Tax $0 Live Operating Days 21 Players Awards Paid $152543

7724647500 7724640099

29

Hamilton Jai Alai and Poker Richmond Entertainment Inc

Hamilton County

MailingStreet Address 6968 US Highway 129 South Jasper Florida 32052-6774 Telephone Fax

Meet Period 05172015 to 06242015

Gaming Results Live Performances (Completed) 228 Paid Attendance 0 Live Performances (Actual) 228 Total Admission Tax $0 Live Operating Days 38 Players Awards Paid $17000

3866380011 3866380033

Miami Jai Alai Fronton Holdings LLC

Dade County

Website wwwcasinomiamijaialicom Telephone MailingStreet Address 3500 NW 37th Avenue Miami Florida 33142-4923 Fax

Meet Period 11022014 to 04302015

Gaming Results Live Performances (Completed) 153 Paid Attendance 0 Live Performances (Actual) 153 Total Admission Tax $0 Live Operating Days 153 Players Awards Paid $1461314

3056336400 3056347013

Ocala Poker and Jai Alai Second Chance Jai Alai LLC

Marion County

Website wwwocalapokerroomcom Mailing Address Post Office Box 580 Orange Lake Florida 32681-0580 Telephone Street Address 4601 NW Highway 318 Reddick Florida 32686 Fax

Meet Period 02022015 to 03022015 Miscellaneous Revenue to State $22000 (See Section 55009511(4) Florida Statutes for detail) Gaming Results Live Performances (Completed) 41 Paid Attendance 0 Live Performances (Actual) 41 Total Admission Tax $0 Live Operating Days 21 Players Awards Paid $147480

3525912345 3525913402

Orlando Jai Alai RB Jai Alai LLC Seminole County

Website wwworlandoliveeventscom Telephone MailingStreet Address 6405 South Highway 17-92 Fern Park Florida 32730-2057 Fax

Meet Period 04032015 to 05302015

Miscellaneous Revenue to State $15200 (See Section 55009511(4) Florida Statutes for detail) Gaming Results Live Performances (Completed) 43 Paid Attendance 0 Live Performances (Actual) 43 Total Admission Tax $0 Live Operating Days 34 Players Awards Paid $0

4073396221 4078314689

Summer Jai Alai Partnership Dade County

See Miami Jai Alais contact information for detail

Meet Period 08032014 to 10312014 and 05012015 to 06292015 at Miami Jai Alai

Gaming Results Live Performances (Completed) 130 Paid Attendance 0 Live Performances (Actual) 130 Total Admission Tax $0 Live Operating Days 130 Players Awards Paid $1405613

30

THOROUGHBRED PERMITHOLDERS

Florida continues to be a premier thoroughbred racing state with five permitholders operating at three tracks located in Central and South Florida A total of 330 completed performances including charity and scholarship performances were conducted during this past fiscal year a decrease of approximately 21 percent from the previous fiscal year

During Fiscal Year 20142015 handle on live thoroughbred performances increased by approximately four percent Handle from intertrack wagering increased approximately six percent Simulcast handle wagered on broadcasts of performances from outside the state decreased by approximately 46 percent Intertrack simulcast handle decreased by approximately two percent Overall total handle decreased by approximately 11 percent for the Florida thoroughbred industry

Total thoroughbred revenue to the state during Fiscal Year 20142015 decreased by approximately 12 percent from the prior year The thoroughbred industry accounted for approximately 581 percent of Floridarsquos total revenue and 601 percent of total handle from pari-mutuel performances

Permitholders reported paying a total of $86208744 in purses For more detail on purses paid please refer to the following information by permitholder The Florida Thoroughbred Breedersrsquo and Ownersrsquo Association did not dispute the amount of purses paid reported by the permitholders

Total paid attendance increased by eight 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 (Completed) (1) 330 Total Paid Attendance 101165

(1) Performances where eight or more races were held

Total Performances (Actual) 391

Total Racing Days 335 Total Admission Tax $20675

Calder Race Course Inc Churchill Downs Inc

Dade County

Website wwwcaldercasinocom Telephone MailingStreet Address 21001 NW 27th Avenue Miami Gardens Florida 33056-1461 Fax

Meet Period 10082014 to 11302014

Racing Results Live Performances (Completed) 40 Purses Paid $7375507 Live Performances (Actual) 100 Racing Days 44 Paid Attendance 0

Total Admission Tax $0

3056251311 3056252505

Gulfstream Park Racing Association Inc Stronach Group Broward County

Website wwwgulfstreamparkcom Telephone MailingStreet Address 901 South Federal Highway Hallandale Beach Florida 33009-7124 Fax

Meet Period 07012014 and 12062014 to 05222015 and 06302015

Racing Results Live Performances (Completed) 120 Purses Paid $62094688 Live Performances (Actual) 121 Racing Days 121 Paid Attendance 0

Total Admission Tax $0

9544547000 9544576291

Gulfstream Park Thoroughbred After Racing Program Inc Stronach Group Broward County

See Gulfstream Park Racing Association Incs contact information for detail

Meet Period 07042014 to 9072014 and 12102014

Racing Results Live Performances (Completed) 39 Purses Paid $1493679 Live Performances (Actual) 39 Racing Days 39 Paid Attendance 0

Total Admission Tax $0

31

Tampa Bay Downs Inc Hillsborough County

Website wwwtampabaydownscom Mailing Address Post Office Box 2007 Oldsmar Florida 34677-7007 Street Address 11225 Race Track Road Tampa Florida 33626-3122

Meet Period 07012014 11292014 to 05032015 and 06302015

Racing Results Live Performances (Completed) 91 Purses Paid Live Performances (Actual) 91 Racing Days 91 Paid Attendance

Total Admission Tax

Telephone Fax

$15244870

101165 $20675

8138554401 8138543539

Tropical Park LLC Churchill Downs Inc

Dade County See Calders contact information for detail

Meet Period 09112014 to 10042014 and 05232015 to 06282015 at Gulfstream Park

Racing Results Live Performances (Completed) 40 Purses Paid Live Performances (Actual) 40 Racing Days 40 Paid Attendance

Total Admission Tax

$0

0 $0

32

QUARTER HORSE PERMITHOLDERS

There are five permitholders conducting quarter horse racing performances at five tracks located in the State of Florida In Fiscal Year 20142015 a total of 117 completed performances were conducted an increase of approximately 17 percent from the previous fiscal year

During Fiscal Year 20142015 handle wagered on live quarter horse performances decreased by approximately five percent Intertrack handle wagered on broadcasts of performances increased by approximately 68 percent Simulcast handle wagered on broadcasts of performances from outside the state had no changes along with intertrack simulcast handle Overall total handle increased by approximately two percent for the Florida quarter horse industry

Total quarter horse revenue to the state during Fiscal Year 20142015 increased by approximately 16 percent The quarter horse industry accounted for approximately 11 percent of Floridarsquos total revenue and 03 percent of total handle from pari-mutuel performances

Permitholders reported paying a total of $6391000 in purses For more detail on purses paid please refer to the following information by permitholder The Florida Quarter Horse Breedersrsquo and Ownersrsquo Association was able to confirm the amount of purses paid reported by Hialeah Park

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

Total Performances (Completed) (1) 117 Total Paid Attendance 0 (1) Performances where eight or more races were held

Total Performances (Actual) 119

Total Racing Days 66 Total Admission Tax $0

Gretna Racing LLC Gadsden County

Website wwwcreekentertainmentcom Mailing Address Post office Box 70 Grenta Florida 32332 Telephone

Street Address 501 Racetrack Drive Gretna Florida 32332

Meet Period 07052014 to 10052014

Racing Results Live Performances (Completed) 38 Purses Paid $167000 Live Performances (Actual) 38 Racing Days 10 Paid Attendance 0

Total Admission Tax $0

8508756920

Hamilton Downs Horsetrack LLC Hamilton County

Mailing Address 6968 US Highway 129 Jasper Florida 32052-6774 Telephone

Street Address 2220 Northwest County Road 143 Jennings Florida 32053 Fax

Meet Period 06142015 to 06182015

Racing Results Live Performances (Completed) 20 Purses Paid $22000 Live Performances (Actual) 20 Racing Days 5 Paid Attendance 0

Total Admission Tax $0

3866380011

3866380033

Hialeah Park South Florida Racing Association LLC

Dade County

Website wwwhialeahparkcasinocom Telephone Mailing Address Post Office Box 158 Hialeah Florida 33011 Fax Street Address 2200 East 4th Avenue Hialeah Florida 33010

Meet Period 12262014 to 03032015

Racing Results Live Performances (Completed) 39 Purses Paid $5852000 Live Performances (Actual) 40 Racing Days 40 Paid Attendance 0

Total Admission Tax $0

3058858000 3058878006

33

Ocala Breeders Sales Company Inc Marion County

Website wwwobssalescom Telephone Mailing Address Post Office Box 99 Ocala Florida 34478-0099 Fax Street Address 1701 Southwest 60th Avenue Ocala Florida 34474-1800

Meet Period 1272015

Racing Results Live Performances (Completed) 0 Purses Paid $310000 Live Performances (Actual) 1 Racing Days 1 Paid Attendance 0

Total Admission Tax $0

3522372154 3522372357

South Marion Real Estate Holdings LLC Central Florida Gaming LLC

Marion County

Mailing Address Post Office Box 6331 Ocala Florida 34478 Telephone Street Address 6390 SE 177th Place Summerfield Florida 34491 Fax

Meet Period 07012014 to 07102014

Racing Results Live Performances (Completed) 20 Purses Paid $40000 Live Performances (Actual) 20 Racing Days 10 Paid Attendance 0

Total Admission Tax $0

3528177522 None Listed

34

~ ra- HARNESS PERMITHOLDERS

PARI-MUTUEL INDUSTRY

Pompano Park is the only permitholder conducting harness horse racing performances in the State of Florida A total of 126 completed performances including charity and scholarship performances were conducted during this past fiscal year which is the same as the previous year

During Fiscal Year 20142015 handle wagered on live harness performances increased by approximately three percent Intertrack handle wagered on broadcasts of live Florida harness performances increased by approximately 33 percent Simulcast handle wagered on broadcasts of performances from outside the state increased by approximately seven percent while intertrack simulcast handle increased by approximately six percent Overall total handle increased by approximately seven percent for the Florida harness industry

Total revenue to the state during Fiscal Year 20142015 increased by approximately four percent from the prior fiscal year The harness industry accounted for approximately 73 percent of Floridarsquos total revenue and 58 percent of total handle from pari-mutuel performances

Pompano Park reported paying $8614066 in purses For more detail on purses paid please refer to the information below The Florida Standardbred Breedersrsquo and Ownersrsquo Association was able to confirm the amount of purses paid reported by Pompano Park

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

Total Performances (Completed) (1) 126 Total Paid Attendance 0 (1) Performances where eight or more races were held

Total Performances (Actual) 126

Total Racing Days 126 Total Admission Tax $0

Isle Casino and Racing at Pompano Park PPI Inc

Broward County

Website pompano-parkisleofcapricasinoscom Telephone 9549722000 MailingStreet Address 777 Isle of Capri Circle Pompano Beach Florida 33069-3104 Fax 9549700882

Meet Period 10042014 to 06272015

Racing Results Live Performances (Completed) 126 Purses Paid $8614066 Live Performances (Actual) 126 Racing Days 126 Paid Attendance 0

Total Admission Tax $0

SUMMARY

During Fiscal Year 20142015 the total handle wagered for all industries exceeded $779 million a decrease of approximately eight percent from the prior fiscal year Total pari-mutuel completed performances including charity and scholarship performances conducted during Fiscal Year 20142015 increased by approximately one percent from the previous fiscal year

The state realized revenue from performances of approximately $109 million a decrease of roughly eight percent from the prior fiscal year Of the $109 million collected greyhound permitholders accounted for 303 percent thoroughbreds for 581 percent harness for 73 percent jai alai for 32 percent and quarter horse for 11 percent

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

35

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 50 national champions Florida also produced ldquoAffirmedrdquo the eleventh horse to have swept the Triple Crown (1978) OcalaMarion County Florida is home to some of the leading breeding farms in the country The industry boasts 19 classic wins (Kentucky Derby Preakness Stakes and Belmont Stakes) 26 Breedersrsquo Cup Day champions and six horses of the year

The Florida Thoroughbred Breedersrsquo and Ownersrsquo Association (FTBOA) funds the Florida-bred Stakes Program which is implemented at Floridas Thoroughbred racetracks Through a percentage of pari-mutuel handle Florida Thoroughbred permitholders contributed $7685619 to the FTBOA during Fiscal Year 20142015 The FTBOA paid out $4988595 in Breedersrsquo Awards and $1294250 through the Florida-bred Stakes Program The Florida-bred Stakes Program includes ldquoFlorida Sire Stakesrdquo at Gulfstream Park ldquoSunshine Millions Previewrdquo at Gulfstream Park West ldquoFlorida Cup Dayrdquo at Tampa Bay Downs and additional funds for supplements to Florida-bred Preferred Stakes Races during the Gulfstream and Tampa Bay Downsrsquo meets

The Florida Standardbred Breedersrsquo and Ownersrsquo Association a non-profit organization and the only organized representative of Standardbred horsemen in the State of Florida is the designated association for the allocation and distribution of funds for Florida-bred racing Promotional activities include providing breeder and stallion awards for eligible Florida-bred horses during Pompano Parkrsquos 20142015 meet as well as awards for Florida Breedersrsquo Stake races The FSBOA also inaugurated a Breeder Incentive program in 2014 with the goal of offering Standardbred breeders a financial reward for the production of Florida-bred foals This program will continue in future years 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 $1013697

Section 5502625(5)(a) Florida Statutes designates the Florida Quarter Horse Breedersrsquo and Ownersrsquo Association (FQHBOA) as the authorized organization to receive breeders and awards payments from the permitholders and make payments in accordance with Florida Statutes

By agreement Hialeah Park pays 2 percent of the total purse to FQHBOA for breedersrsquo and ownersrsquo awards This is in excess of statutory requirements Other tracks pay a sum equal to the breaks plus one percent of all pari-mutuel pools conducted during their meets for supplementing purses and prizes for the general promotion of owning and breeding quarter horses in Florida as authorized in Florida Statutes

During 20142015 $115000 was paid out to 63 ownersrsquo and breedersrsquo in awards Each fiscal year total awards have increased since itrsquos first awards in 20092010

Note This promotional program information is provided by respective Breeders and Owners Associations

36

UNIVERSITY OF FLORIDA COLLEGE OF VETERINARY MEDICINE RACING LABORATORY

The Florida Racing Laboratory in the College of Medicine at the University of Florida is an International Organization for Standardization ISO 17025 accredited laboratory that employs various procedures to detect and identify prohibited drugs medications stimulants depressants hypnotics local anesthetics and drug-masking agents in the blood urine or other bodily fluids of racing horses and greyhounds

During Fiscal Year 20142015 the Laboratory received and processed 67587 samples and performed 254238 analyses The vigilant monitoring of samples by the Laboratory serves to deter the use of prohibited drugs in racing animals in Florida

Horse UrineBlood Greyhound Urine 1 Investigative Samples Received 16337 51233 17 Samples Analyzed 16280 30340 17 Number of Analyses 76382 177815 41 Positives 163 9 NA

1 Volume Not Sufficient For Testing 21711 (424 of total number of samples received) Note From January 31 2015 through June 14 2015 there were 14509 greyhound samples collected Of this total 5296 were testable samples and 9213 were quantity not sufficient for analysis During this timeframe there were 2398 attempts to collect samples from greyhounds that did not urinate

DRUG POSITIVES FOR FISCAL YEAR 20142015

Types of Positives (ARCI Drug Class) Horse Greyhound Acepromazine metabolite (3) 5 0

Acepromazine metabolite (3) Methocarbamol (4) Phenylbutazone (na) 1 0

Benzoylecgonine (1) 0 3

Boldenone (3) 4 0

Carprofen (4) 0 1

Clenbuterol (3) 51 0

Clenbuterol (3) Flunixin (4) 1 0

Dimethylsuloxide (DMSO) (5) 15 0

Flunixin (4) 5 2

Glycopyrrolate (3) 1 0

Ibuprofen (4) Methocarbamol (4) 1 0

Isoxsuprine (4) 1 0

Methocarbamol (4) 5 0

Naproxen (4) 1 0

Naproxen (4) Phenylbutazone (na) 1 0

Phenylbutazone (NA) 56 0

Procaine (3) 2 2

Testosterone (3) 5 0

Testosterone (3) Boldenone (3) 1 0

Testosterone (3) Nandrolone (3) Dimethylsuloxide (DMSO) (5) 3 0

Theobromine (4) 0 1

Zipaterol (2) 4 0

TOTALS 163 9

Class (1) Stimulant and depressant drugs that have the highest potential to affect performance and that have no generally accepted meidcal use in the racing horse

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 horse but the pharmacology of which

suggests less potential to affect performance than drugs in Class 2 Class (4) This class includes therapeutic medications that would be expected to have less potential to affect performance than those

in Class 3 Class (5) This class includes therapeutic medications for which concentration limits have been established by the racing jurisdictions

as well as certain miscellaneous agents such as dimethylsulfoxide (DMSO) and other medications as determined by the regulatory bodies

37

F

INA

NC

IAL

ST

AT

EM

EN

TS

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

SLOT ACTIVITIES AND INDIAN GAMING COMPACT FISCAL YEAR 20142015

State Revenue From Regular Performances Tax on Attendance $ 32258 Daily License Fees 2317268 Tax on Handle 8543609

State Revenue From Pari-Mutuel Performances (1) $ 10893135

Other State Revenue Occupational Licenses $ 525302 Fingerprint Fees 235539 Escheated Tickets (2) 795228 Racing Scholarship Funds (2) 0 PMW Trust Fund - Drug Fines 87650 Miscellaneous Revenue 32581 General Revenue Fund - Other Fines 20025

Other State Revenue $ 1696325

Total Pari-Mutuel State Revenue $ 12589460

State Revenue From Cardrooms Table Fees $ 693000 Gross Receipts(3) 13589789 Occupational Licenses 184502

Total State Revenue From Cardrooms $ 14467291

State Revenue From Slots CompulsiveAddictive Gambling Fee (4) $ 1750000 Facility License Fee (4) 14000000 Slot Taxes(5) 182584841 Fingerprint Fees 30028 Occupational Licenses 337334 Miscellaneous Revenue 5572 Miscellaneous Fines 11300

Total State Revenue From Slots $ 198719075

Total State Revenue Generated From Pari-Mutuel Cardroom and Slots $ 225775826

State Revenue From Indian Gaming Compact Indian Gaming Compact (6) $ 255610619 Indian Gaming Compact Reimbursements 253772

Total State Revenue From Indian Gaming Compact $ 255864391

TOTAL STATE REVENUE GENERATED $ 481640217

(1) Daily license fees and taxes reported above reported above are amounts collected and not reflect amounts due

(2) Escheated tickets and Racing Scholarship Funds are distributed to the Department of Education

(3) One-half of cardroom gross receipts is deposited into the General Revenue Fund

(4) Both amounts include payments from Calder Casio and Race Course Gulfstream Park Racing and Casino Mardi Gras Racetrack and Gaming Center Isle Casino and Racing at Pompano Park Flagler Dog Track and Magic City Casino Miami Jai Alai and South Florida Racing Association (Hialeah Park)

(5) Slot taxes are distributed to the Department of Education

(6) Indian Gaming Compact payments are deposited into the General Revenue Fund

38

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

BALANCE SHEET SPECIAL REVENUE FUND

FOR FISCAL YEAR ENDED JUNE 30 2015

2015 2014

ASSETS

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

$ 753311 3254344

368284 15699389

(36217) 5066

286564

$ 6567906731219

34812815266142

(32884)11371

175988

TOTAL ASSETS $ 20330741 $ 23156753

LIABILITIES amp FUND EQUITY Liabilities Accounts payable $ 98554 $ 131567 Accrued salaries 282993 245289 Due to other funds 15432 4325 Due to other state agencies 14092160 13612023 Due to general revenue 685418 665939 Compensated absences - 9313

Total Liabilities 15174556 14668455

Fund Equity Unreserved 5156185 8488298

Total Fund Equity 5156185 8488298

TOTAL LIABILITIES amp FUND EQUITY $ 20330741 $ 23156753

The financial statements and notes are for informational purposes only

39

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 2015

FINAL 2015 2014

BUDGET ACTUAL VARIANCE ACTUAL

REVENUES

Fees Charges Commissions and Sales

Licenses and Permits

Taxes

Fines Forfeits Judgments and Settlements

Interest and Dividends Net

Refunds

Miscellaneous Receipts

$ 19552155

552304

197324441

212335

29537

250000

211412

$ 19301397

712058

198093473

95112

122153

254983

31106

$ (250758) $

159754

769032

(117223)

92616

4983

(180306)

19569151

502696

190162520

116787

84893

270769

213872

Total Revenues 218132184 218610282 478098 210920688

EXPENDITURES CURRENT OPERATING

Salaries

Other Personal Services

Other Operating Expenditures

Operation of Motor Vehicles

Risk Management

State Attorney-Slots

PMW Lab Services

PMW Compliance System

TrDMSHR SVCSSTW Contract

Cardroom Tax Distribution

Other Contracted Services

Compulsive Gambling Prevention

Racing Animal Med Research

OPERATING CAPITAL OUTLAY

Acquisition of Motor Vehicles

Assessment for Fingerprinting

Service Charge to General Revenue

Refunds

Transfer to FDLE Slots Investigation

Transfers to Other Funds

Transfers to General Revenue

7104979 1677615 976075 81743

169792 222971

2266000 296476 58635

1800000 141731 930000 100000

23895 24802

460400 3150000 164650

‐188594212

27000000

6494226 1465527 842849 61944

169792 222971

2266000

246396 58635

1701933 29530

930000 93633 12523 20385

374197 2859023

13173 -

184079657

20000000

610753

212087

133226

19799

-

-

-

50080

-

98067

112201

0

6367

11372

4417

86203

290977

151477

-

4514555

7000000

6429448

1237420

736549

78141

105689

208651

2266000

246415

57114

1658542

31082

600000

100000

32240

54798

320769

2937007

132397

-

175530395

18500000

Total Expenditures 235243976 221942395 13301581 211262657

Excess (Deficiency) of Revenues Over (Under) Expenditures

FUND BALANCE JULY 1 2014

(17111792)

8488298

(3332113)

8488298

(12823484)

-

(341969)

8830267

FUND BALANCE JUNE 30 2015 $ (8623494) $ 5156185 $ (12823484) $ 8488298 (1) (1)

(1) Does not include budget of $37000000 for category 190000 Investments Actual expenditures for category 190000 were closed into the investment account

The financial statements and notes are for informational purposes only

40

CA

RD

RO

OM

PA

RI-

MU

TU

EL

AN

DS

LO

T S

TA

TU

TE

MA

TR

IX

STATUTE TOPIC GREYHOUND JAI ALAI THOROUGHBRED HARNESS QUARTER HORSE

FEES $80 per race $40 per game $100 per race $100 per race $100 per race

Daily License Fees On Live

On-track Handle

5500951(1)(a) FS 5500951(1)(a) FS 5500951(1)(a) FS 5500951(1)(a) FS 5500951(1)(a) FS

$80 per race but not to exceed $40 per game but not to exceed $100 per race but not to exceed $100 race but not to exceed $500 $100 per race but not to exceed Daily License $500 per day $500 per day $500 per day per day $500 per day

Fees On Simulcast Handle

5500951(1)(a) FS 5500951(1)(a) FS 5500951(1)(a) FS 5500951(1)(a) FS 5500951(1)(a) FS

OUTS (ESCHEATS)

Live On-track Handle

Paid to the state of Florida 5501645(2) FS

Paid to the state of Florida 5501645(2) FS

Retained by permitholder 5502633(3) FS

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)

FS FS

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

TAXES

Tax On Admissions

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

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

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

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

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

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

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

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

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

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

Tax On Live On-track Handle

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

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

05 of handle 55009515(2)(a) FS

05 of handle 55009512(2)(a) FS

1 of handle 5500951(3)(a) FS

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) FS

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

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) FS

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) FS

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) FS

This matrix represents a summary of 2014 Statutes Please refer to the cite noted by statutory topic for specific language governing pari-mutuel wagering

41

STATUTE TOPIC GREYHOUND JAI ALAI THOROUGHBRED HARNESS QUARTER HORSE

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

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 FS

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 FS

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

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

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 FS

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) FS

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

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

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

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 FS

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

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

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

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 FS

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

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

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 FS

Year then tax on handle is 23 5500951(3)(c)2 FS

CHARITY PERFORMANCES

Maximum of five days Maximum of five days Maximum of five days Maximum of five days Maximum of five days 5500351(1) FS 5500351(1) FS 5500351(1) FS 5500351(1) FS 5500351(1) FS

Permitholders are allowed to Permitholders are allowed to One additional scholarship day to conduct one additional day to be conduct two additional tracks located in Hillsborough designated as ldquoGreyhound Adopt- performances known as ldquoRetired County for the benefit of Pasco-A-Pet Day Proceeds are paid to Jai Alai Playersrsquo Charity Dayrdquo for a Hernando Community College bona fide organizations that fund to benefit retired jai alai 5500351(6)(a) and promote the adoption of players 5500351(8) FS 5500351(6)(b) FS greyhounds 5501648(2) FS

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 FS

This matrix represents a summary of 2014 Statutes Please refer to the cite noted by statutory topic for specific language governing pari-mutuel wagering

42

STATUTE TOPIC GREYHOUND JAI ALAI THOROUGHBRED HARNESS QUARTER HORSE

TAX CREDITS amp EXEMPTIONS

(excluding charity performances

unless otherwise noted)

Tax exemption of $360000 per state fiscal year or $500000 for three permitholders that held a full live schedule in 1995 and closest to another state authorizing greyhound racing 55009514(1) FS

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) FS

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 is paid directly to the Jockeys Guild by the permitholders 55009515(6) FS

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

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

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 FS

$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 FS

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

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) FS

This matrix represents a summary of 2014 Statutes Please refer to the cite noted by statutory topic for specific language governing pari-mutuel wagering

43

STATUTE TOPIC STATUTE REFERENCE SUMMARY

FEES

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

TAXES

Tax On Cardroom Gross Receipts

849086(13)(a) FS

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts Pursuant to Section 849086(13)(c) FS one-half credited to Pari-Mutuel Wagering Trust Fund and one-half being credited to the General Revenue Fund

Tax On Admissions 849086(13)(b) FS

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

FINES

Administrative Fine 849086(14)(c) FS An administrative fine up to $1000 for each violation may be imposed on any person who has violated or failed to comply with the provisions of Section 849086 FS

ANNUAL DISBURSEMENT TO COUNTIES AND MUNICIPALITIES

Annual Disbursement To Counties and Municipalities

849086(13)(h) FS One-quarter of moneys deposited into the Pari-Mutuel Wagering Trust Fund shall by October 1 of each year be distributed to the local counties or municipalities where the approved cardrooms are located

This matrix represents a summary of 2014 Statutes Please refer to the cite noted by statutory topic for specific language governing operation of cardooms

44

STATUTE TOPIC STATUTE REFERENCE SUMMARY

FEES

Slot License Fee 551106(1)(a) FS Annual fee for each slot machine facility is $2 million paid with the initial license application and annual 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 551106(3) FS

The tax rate on slot machine revenues is 35 Payment for the tax on slot machine revenues shall be remitted by 3 pm on the 5th day of each calendar month for taxes imposed and collected for the preceding calendar month If the 5th day of the calendar month falls on a weekend payments shall be remitted by 3 pm the first Monday following the weekend

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 for 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 Penalties

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 2014 Statutes Please refer to the cite noted by statutory topic for specific language governing slot operations

45

  • Table of Contents 2014-2015
  • Overview 2014-15
  • Division overview 1415
  • Events Shaping 2014-15
  • Fiscal Years Comparative Data 2014-15
  • PMW Graphs 2014-2015
  • PMW Handle Statistics 2014 2015
  • Guest Handle by Host 2014-2015
  • 20142015 Charity-scholarship
  • Cardroom Statistics 2014-2015
  • Cardroom Revenue 2014 2015
  • Slot Comparative Data 2014-2015
  • Daily revenue per machine 14-15
  • 2014-15 permitholder map for report
  • Permitholder Contact Operating In 84rd annual rpt
  • Promotional Programs for FL Horses 20142015
  • Drug Positives for 2014-15
  • Summary of State Revenue 2014-2015 (Final
  • PMW 06 30 15 Final Report
  • PMW Statute Matrix 2014-2015
  • Cardroom Statute Matrix 2014-2015
  • Slot Statute Matrix 20142015
  • Annual Report Cover 2416pdf
    • Florida Department of Business and Professional Regulation
Page 8: Division of Pari-Mutuel Wagering Annual Report …...2016/03/07  · This annual report encompasses the fiscal year which began July 1, 2014, and ended June 30, 2015. This is the 84th

Events Shaping the 20142015 RacingGaming Season in Florida

During the 2015 Legislative Session revisions were made to Section 5502415 Florida Statutes Changes include the addition of the Association of Racing Commissioners International (ARCI) Controlled Therapeutic Medications Schedule (CTMS) Version 21 (4172014) the elimination of the use of prednisolone sodium succinate on race day the elimination of the requirement for thin-layer chromatography (TLC) screening by the divisionrsquos primary laboratory the inclusion of the Department of Agriculture and Consumer Services participation in rulemaking and study review for recommending threshold levels and conditions for the use of furosemide (Salix)

September 2014 the division issued a Consent Order for case numbers 2014011900 and 2014012798 In resolution of this matter Jefferson County Kennel Club retains their pari-mutuel wagering permit in accordance with Section 550 Florida Statutes but agrees to suspension (9232014 through 6302017) of that permit for the purpose of applying for performance dates and a cardroom license until the 20172018 license year

Dania Entertainment Center closed December 2014 for major renovations

Calder Race Course Inc closedvoluntarily relinquished their cardroom license on June 27 2014 and entered into a lease agreement with Gulfstream Park to run their live meet during 20142015

Tropical Park LLC entered into a lease agreement with Gulfstream Park and ran their live meet at that location

6

S

TA

TIS

TIC

AL

SE

CT

ION

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 $748 billion in pari-mutuel handle wagered resulted in $437 billion in state revenue This fiscal year the pari-mutuel industry operated 3441 racing days which resulted in state revenue of $12589460 total paid attendance of 377660 and total pari-mutuel handle of $779336136

Over the last 10 years pari-mutuel wagering has experienced a 486 percent decline in handle and total state revenue has decreased 642 percent along with a 311 percent decrease in the number of racing days Shown below is a summary of pari-mutuel handle and state revenue for Fiscal Years 20052006 through 20142015

PARI-MUTUEL HANDLE AND STATE REVENUE SUMMARY

Fiscal Year Number of

Racing Days Total Paid

Attendance

Total Pari-Mutuel

Handle Total State Revenue (1)

State Revenue as a Percent

of Handle

20052006 4993 2066192 $1514758761 $35178969 232

20062007 5592 2351126 $1480427370 $30214151 204

20072008 4857 1419748 $1343912504 $25657727 191

20082009 4364 722699 $1108401006 $19814027 179

20092010 4167 614889 $ 958537395 $16706611 174

20102011 3633 507804 $ 883381429 $13640020 154

20112012 3602 469497 $ 876146485 $13802723 158

20122013 3628 430707 $ 872272660 $13200709 151

20132014 3582 383864 $ 850136735 $13785681 162

20142015 3441 377660 $ 779336136 $12589460 162

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

7

I I

I I

I I

- I I - I I

I I I I

- I I

- I I

bull a bull a

r- I

r- 1

-- I

-- I

r- I I

I

I

I

bull a bull a

HISTORICAL PARI-MUTUEL WAGERING ACTIVITY

00 02 04 06 08 10 12 14 16 18

2006

2007

2008

2009

2010

2011

2012

2013

2014

2015

Handle ($ in billions)

Fis

cal Y

ear

Pari-Mutuel Handle by IndustryFiscal Years 20052006-20142015

Total Handle Horse Total Handle Greyhound Total Handle Jai Alai Total Handle

0 5 10 15 20 25 30 35 40 45 50 55 60 65 70

2006

2007

2008

2009

2010

2011

2012

2013

2014

2015

State Revenue ($ in millions)

Fis

cal Y

ear

State Tax Revenue by IndustryFiscal Years 20052006-20142015

Total State Revenue Horse State Revenue Greyhound State Revenue Jai Alai State Revenue

8

-=r - I

I

--- I

--- I

--- I

-- I

I ~ -I

I

bull D bull D D

I

I

I

D bull D

HISTORICAL PARI-MUTUEL WAGERING ACTIVITY

00 02 04 06 08 10 12 14 16 18

2006

2007

2008

2009

2010

2011

2012

2013

2014

2015

Handle ($ in billions)

Fis

cal

Yea

r

Total Pari-Mutuel Handle ALL PERMITHOLDERS

Fiscal Years 20052006-20142015

Total Handle LiveOntrack Intertrack Intertrack Simulcast Simulcast

00 05 10 15 20 25 30 35

2006

2007

2008

2009

2010

2011

2012

2013

2014

2015

Effective Tax Rate

Fis

cal Y

ear

Total Tax and Daily License Fees as a Percentage of Handle ALL INDUSTRIES

Fiscal Years 20052006-20142015

Horse Greyhound Jai Alai

9

Cl Cl

I I I I I

I I I I I

I I I I I

I I I I I

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

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

I I I I

I I I I I

Cl

HISTORICAL PARI-MUTUEL WAGERING ACTIVITY

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

2006

2007

2008

2009

2010

2011

2012

2013

2014

2015

Performances

Fis

cal

Yea

r

Number of Pari-Mutuel Performances Fiscal Years 20052006-20142015

Total Performances Horse Performances Greyhound Performances Jai Alai Performances

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

2006

2007

2008

2009

2010

2011

2012

2013

2014

2015

Purses Paid ($ in millions)

Fis

cal Y

ear

Purses Paid Fiscal Years 20052006-20142015

Total Purses Paid Horse Purses Paid Greyhound Purses Paid

10

COMPONENTS OF PARI-MUTUEL HANDLE FROM PERFORMANCES

Fiscal Year 20142015

Greyhound Racing Permitholders

Daytona Beach Kennel Club Inc $41860 $27918 $34689 $2476233 $6810996 $9391696

Derby Lane (St Petersburg Kennel Club Inc) 120000 466058 131202 4802255 17654017 23173532

Ebro Greyhound Park 19127 13555 1638 479170 1091489 1604979

Flagler Dog Track 116160 462594 65415 3796114 15426402 19866685

HampT Gaming Inc dba Mardi Gras Racetrack 39786 214765 37140 2356433 9155873 11803997

Jacksonville Kennel Club Inc 16800 9975 91786 2552628 8582510 11253699

License Acquistions LLCdba Palm Beach Greyhound Racing 36000 80036 68758 3062175 10464529 13711498

Mardi Gras Racetrack and Gaming Center 16020 22329 43629 1784986 6407023 8273987

Melbourne Greyhound Park LLC 18455 2708 0 48113 156951 226227

Naples-Ft Myers Greyhound Track 104320 226005 47039 3648257 13420355 17445976

Orange Park Kennel Club Inc 14400 0 89388 3310699 10962529 14377016

Palm Beach Kennel Club 154240 625301 105299 8828679 35547082 45260601

Penn Sanford LLC dba Sanford-Orlando Kennel Club 14560 13158 15123 1718967 6231279 7993087

Pensacola Greyhound Racing LLP 23281 9728 0 231509 785922 1050440

SOKC LLC dba Sanford-Orlando Kennel Club 38800 74952 17047 2241280 8354860 10726939

Sarasota Kennel Club Inc 16880 14029 33965 1789458 5713340 7567672

St Johns Greyhound Park 25200 42385 83833 3943291 13143155 17237864

Tampa Greyhound Track 45600 131680 99659 4575828 15458103 20310870

West Volusia Racing Inc 17240 0 27720 2006288 5479953 7531201 Total Greyhound Permitholders $878729 $2437176 $993330 $53652363 $190846368 $248807966

Jai Alai Permitholders

Dania Jai Alai $57600 $0 $783 $715530 $2341642 $3115555

Dania Summer Jai Alai 41040 0 767 660115 2122697 2824619

Ft Pierce Jai Alai 13120 0 0 18781 92385 124286

Hamilton Jai Alai and Poker (A) 72960 0 0 (72956) 14 18

Miami Jai Alai 73440 0 6427 1220032 3713589 5013488

Ocala Poker and Jai Alai 13120 0 0 (13111) 35 44

Orlando Jai Alai 13760 0 0 (13095) 43 708

Summer Jai Alai 62400 0 7152 987624 3020351 4077527 Total Jai Alai Permitholders $347440 $0 $15129 $3502920 $11290756 $15156245

Thoroughbred Racing Permitholders

Calder Race Course Inc(B) $47000 $125812 $115709 $4084337 $16309003 $20681861

Gulfstream Park Thoroughbred After Racing Program Inc 42600 130616 130398 4289825 17464900 22058339

Gulfstream Park Racing Association Inc (B) 297200 4072917 196831 60234881 245531985 310333814

Tampa Bay Downs Inc 265600 1203805 72514 18999172 77534717 98075808

Tropical Park LLC (B) 40200 123415 74103 3299868 13424384 16961970 Total Thoroughbred Permitholders $692600 $5656565 $589555 $90908083 $370264989 $468111792

Harness Racing Permitholders

Isle Casino and Racing at Pompano Park $302000 $502631 $11865 $9273018 $35385884 $45475398

Quarter Horse Racing Permitholders

Gretna Racing LLC $30400 $508 $0 ($23043) $42951 $50816

Hamilton Downs Horsetrack LLC 16000 0 0 ($15999) 5 6

Ocala Breeders Sales Company Inc 200 139 0 $4088 16785 21212

South Florida Racing Association LLC (Hialeah Park) 33900 19316 0 $296156 1362091 1711463

South Marion Real Estate Holdings LLC 16000 12 0 ($15813) 1039 1238

Total Quarter Horse Permitholders $96500 $19975 $0 $245389 $1422871 $1784735

$2317269 $8616347 $1609879 $157581773 $609210868 $779336136TOTAL FOR ALL PERMITHOLDERS

Daily License Fee Tax on Handle Total Paid To

Charities Permitholder Revenues From

Pari-Mutuel Handle Public Pool Total Handle

Daily license fees and taxes were not collected Permitholder relinquished jai alai permit (A)

(B) Daily license fees and taxes reported above are amounts due from performances held and do not equal amounts collectedpaid

11

TOTAL STATE REVENUE FROM PERFORMANCES

Fiscal Year 20142015

Greyhound Racing Permitholders

Daytona Beach Kennel Club Inc

Derby Lane (St Petersburg Kennel Club Inc)

Ebro Greyhound Park

Flagler Dog Track

HampT Gaming Inc dba Mardi Gras Racetrack

Jacksonville Kennel Club Inc

License Acquistions LLCdba Palm Beach Greyhound Racing

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 Racing LLP

SOKC LLC dba Sanford-Orlando Kennel Club

Sarasota Kennel Club Inc

St Johns Greyhound Park

Tampa Greyhound Track

West Volusia Racing Inc

otal Greyhound Permitholders T

ai Alai Permitholders J

Dania Jai Alai

Dania Summer Jai Alai

Ft Pierce Jai Alai

Hamilton Jai Alai and Poker (B)

Miami Jai Alai

Ocala Poker and Jai Alai

Orlando Jai Alai

Summer Jai Alai

Total Jai Alai Permitholders

Thoroughbred Racing Permitholders

Calder Race Course Inc(C)

Gulfstream Park Thoroughbred After Racing Program Inc

Gulfstream Park Racing Association Inc(C)

Tampa Bay Downs Inc

Tropical Park LLC(C)

Total Thoroughbred Permitholders

arness Racing Permitholders H

Isle Casino and Racing at Pompano Park

Quarter Horse Racing Permitholders

Gretna Racing LLC

Hamilton Downs Horsetrack LLC

Ocala Breeders Sales Company Inc South Florida Racing Association LLC (Hialeah Park) South Marion Real Estate Holdings LLC otal Quarter Horse Permitholders T

TOTAL FOR ALL PERMITHOLDERS

LIVE SIMULCAST ITW ITW SIM CHARITY

PERFORMANCES

Tax on Handle Daily License

Fee Total Live Taxes and

Fees Collected Tax on Handle Daily

License Fee

Total Simulcast Taxes and Fees

Collected Tax on Handle

Tax on Handle Daily License Fee

TOTAL TAXES AND FEES

COLLECTED (A)

$11979 $18480 $30459 $3808 $6500 $10308 $12131 $0 $16880 $69778

216139 105600 321739 0 0 0 249919 0 14400 586058

13555 17207 30762 0 0 0 0 0 1920 32682

29327 55600 84927 38555 47000 85555 73144 321568 13560 578754

7606 9280 16886 56031 20806 76837 10378 140750 9700 254551

4285 2400 6685 0 0 0 5690 0 14400 26775

30663 21600 52263 0 0 0 49373 0 14400 116036

4838 4320 9158 3951 2000 5951 5048 8492 9700 38349

2708 18455 21163 0 0 0 0 0 0 21163

145073 94400 239473 0 0 0 80932 0 9920 330325

0 0 0 0 0 0 0 0 14400 14400

261698 139840 401538 0 0 0 363603 0 14400 779541

7895 7200 15095 0 0 0 5263 0 7360 27718

9728 23281 33009 0 0 0 0 0 0 33009

42941 31600 74541 0 0 0 32011 0 7200 113752

11049 8560 19609 0 0 0 2980 0 8320 30909

17897 10800 28697 0 0 0 24488 0 14400 67585

65803 31200 97003 0 0 0 65877 0 14400 177280

0 0 0 0 0 0 0 0 17240 17240

$883184 $599823 $1483007 $102345 $76306 $178651 $980837 $470810 $202600 $3315905

$0 $56960 $56960 $0 $0 $0 $0 $0 $640 $57600

0 40400 40400 0 0 0 0 0 640 41040

0 12800 12800 0 0 0 0 0 320 13120

0 72960 72960 0 0 0 0 0 0 72960

0 70560 70560 0 0 0 0 0 2880 73440

0 13120 13120 0 0 0 0 0 0 13120

0 12160 12160 0 0 0 0 0 1600 13760

0 60000 60000 0 0 0 0 0 2400 62400

$0 $338960 $338960 $0 $0 $0 $0 $0 $8480 $347440

$18897 $40000 $58897 $3 $1000 $1003 $106855 $57 $6000 $172812

35478 34600 70078 0 0 0 95138 0 8000 173216

227247 115200 342447 317057 173500 490557 596688 2931925 8500 4370117

72707 83500 156207 23159 174000 197159 330124 777815 8100 1469405

28567 32800 61367 0 0 0 94848 0 7400 163615

$382896 $306100 $688996 $340219 $348500 $688719 $1223653 $3709797 $38000 $6349165

$16888 $115600 $132488 $60933 $179000 $239933 $49710 $375100 $7400 $804631

$508 $30400 $30908 $0 $0 $0 $0 $0 $0 $30908

0 16000 16000 0 0 0 0 0 0 16000

139 200 339 0 0 0 0 0 0 339 14076 33900 47976 0 0 0 5240 0 0 53216

12 16000 16012 0 0 0 0 0 0 16012 $14735 $96500 $111235 $0 $0 $0 $5240 $0 $0 $116475

$1297703 $1456983 $2754686 $503497 $603806 $1107303 $2259440 $4555707 $256480 $10933616

(A) The amounts shown are taxes and fees collected after the application of any applicable tax credits and do not include admissions tax

(B) Daily license fees and taxes were not collected Permitholder relinquished jai alai permit

(C) Daily license fees and taxes reported above are amounts due from performances held and do not equal amounts collectedpaid

12

--ON-TRACK INTERTRACK TOTAL REGULAR ON-TRACK INTERTRACK TOTAL CHARITY

Live Simulcast ITW ITWS

HANDLE

Live Simulcast ITW ITWS

SCHOLARSHIP HANDLE

TOTAL HANDLE

$3523371 $868918 $4427490 $0 $8819779 $297699 $42626 $231592 $0 $571917 $9391696

9533807 0 11638810 0 21172617 1059192 0 941723 0 2000915 23173532

1583425 0 0 0 1583425 21554 0 0 0 21554 1604979

1403931 1356247 3970170 11921720 18652068 133346 74775 325616 680880 1214617 19866685

1314178 2268887 1825420 5740184 11148669 125328 116342 144473 269185 655328 11803997

3301767 0 6314736 0 9616503 606191 0 1031005 0 1637196 11253699

3670413 0 8609171 0 12279584 444347 0 987567 0 1431914 13711498

1191095 1367504 1692222 3217762 7468583 152555 157931 158399 336519 805404 8273987

226227 0 0 0 226227 0 0 0 0 0 226227

9175441 0 7474514 0 16649955 489142 0 306879 0 796021 17445976

4494472 0 8341268 0 12835740 658105 0 883171 0 1541276 14377016

14584456 809 28703171 0 43288436 807857 0 1164308 0 1972165 45260601

3700210 0 4006735 7706945 121092 0 165050 0 286142 7993087

1050440 0 0 0 1050440 0 0 0 0 0 1050440

5373679 0 5043177 10416856 138849 0 171234 0 310083 10726939

4807906 0 2255502 7063408 397063 0 107201 0 504264 7567672

5569600 0 10211580 0 15781180 603425 0 853259 0 1456684 17237864

7914731 0 10838847 18753578 705749 0 851543 0 1557292 20310870

2510139 1001830 3551843 0 7063812 208727 67637 191025 0 467389 7531201

$84929288 $6864195 $118904656 $20879666 $231577805 $6970221 $459311 $8514045 $1286584 $17230161 $248807966

$571897 $0 $2508977 $0 $3080874 $6959 $0 $27722 $0 $34681 $3115555

587303 0 2205463 0 2792766 4325 0 27528 0 31853 2824619

122082 0 0 0 122082 2204 0 0 0 2204 124286

18 0 0 0 18 0 0 0 0 0 18

2123034 0 2650181 0 4773215 132045 0 108228 0 240273 5013488

44 0 0 0 44 0 0 0 0 0 44

530 0 0 0 530 178 0 0 0 178 708

1634190 0 2213369 0 3847559 108949 0 121019 0 229968 4077527

$5039098 $0 $9577990 $0 $14617088 $254660 $0 $284497 $0 $539157 $15156245

$3779406 $643 $7653369 $3388 $11436806 $542358 $586922 $1230769 $6885006 $9245055 $20681861

7095663 0 5448365 0 12544028 1547278 2330484 1080818 4555731 9514311 22058339

45449497 63411323 34882808 147246936 290990564 9304122 2587158 4009765 3442205 19343250 310333814

18334591 4631854 22749018 45949688 91665151 2079980 215739 2133899 1981039 6410657 98075808

5713383 0 5377935 0 11091318 1542846 1138461 1252356 1936989 5870652 16961970

$80372540 $68043820 $76111495 $193200012 $417727867 $15016584 $6858764 $9707607 $18800970 $50383925 $468111792

$3377614 $12186640 $1654272 $27270383 $44488909 $175674 $204682 $108546 $497587 $986489 $45475398

$50816 $0 $0 $0 $50816 $0 $0 $0 $0 $0 $50816

6 0 0 0 6 0 0 0 0 0 6

21212 0 0 0 21212 0 0 0 0 0 21212

1407629 0 303834 0 1711463 0 0 0 0 0 1711463

1238 0 0 0 1238 0 0 0 0 0 1238

$1480901 $0 $303834 $0 $1784735 $0 $0 $0 $0 $0 $1784735

$175199441 $87094655 $206552247 $241350061 $710196404 $22417139 $7522757 $18614695 $20585141 $69139732 $779336136

TOTAL REGULAR AND CHARITYSCHOLARSHIP HANDLE

13

Fiscal Year 20142015

Greyhound Racing Permitholders

Daytona Beach Kennel Club Inc

Derby Lane (St Petersburg Kennel Club Inc)

Ebro Greyhound Park

Flagler Dog Track

HampT Gaming Inc dba Mardi Gras Racetrack

Jacksonville Kennel Club Inc

License Acquistions LLCdba Palm Beach Greyhound Racing

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 Racing LLP

SOKC LLC dba Sanford-Orlando Kennel Club

Sarasota Kennel Club Inc

St Johns Greyhound Park

Tampa Greyhound Track

West Volusia Racing Inc

Total Greyhound Permitholders

Jai Alai Permitholders

Dania Jai Alai

Dania Summer Jai Alai

Ft Pierce Jai Alai

Hamilton Jai Alai and Poker

Miami Jai Alai

Ocala Poker and Jai Alai

Orlando Jai Alai

Summer Jai Alai

Total Jai Alai Permitholders

Thoroughbred Racing Permitholders

Calder Race Course Inc

Gulfstream Park Thoroughbred After Racing Program Inc

Gulfstream Park Racing Association Inc

Tampa Bay Downs Inc

Tropical Park LLC

Total Thoroughbred Permitholders

arness Racing PermitholdersHIsle Casino and Racing at Pompano Park

Quarter Horse Racing Permitholders

Gretna Racing LLC

Hamilton Downs Horsetrack LLC

Ocala Breeders Sales Company Inc

South Florida Racing Association LLC (Hialeah Park)

South Marion Real Estate Holdings LLC

Total Quarter Horse Permitholders

TOTAL FOR ALL PERMITHOLDERS

TOTAL INTERTRACK WAGERING HANDLE BY GUEST

Fiscal Year 20142015 HOST PERMITHOLDER

HampT LICENSE MARDI NAPLES-FT ORANGE

GUEST PERMITHOLDER DAYTONA DERBY LANE FLAGLER GAMING JACKSONVILLE ACQUISITIONS GRAS MYERS PARK PALM BEACH

Greyhound Permitholders

Daytona Beach Kennel Club Inc $0 $565458 $39559 $427410 $0 $0 $104468 $206685 $277512 $1151228

Derby Lane (St Petersburg Kennel Club Inc) 400403 0 1264104 734615 539353 1001528 607941 629560 647548 2849276

Ebro Greyhound Park 0 477061 0 0 120937 224118 0 0 235451 680012

Flagler Dog Track 151770 523863 0 963972 289348 735708 675977 1065094 387667 1879977

HampT Gaming Inc dba Mardi Gras Racetrack 401713 613199 4774145 0 360241 639971 0 546941 452471 1395239

Jacksonville Kennel Club Inc 358833 765165 1719031 1141912 954413 612233 737600 486962 1190813 1951322

License Acquisitions LLC dba Palm Beach Greyhound Racing 0 0 173584 0 615703 0 0 0 5943 0

Mardi Gras Racetrack and Gaming Center 166597 176181 0 0 0 0 0 261184 0 524811

Melbourne Greyhound Park LLC 143910 309211 425960 276671 156745 329341 166263 181638 215933 1166738

Naples-Ft Myers Greyhound Track 127563 463029 876748 373230 137187 418511 213848 0 172869 1245367

Orange Park Kennel Club Inc 582020 1330147 2466171 1446962 0 947689 962835 629249 0 2923035

Palm Beach Kennel Club 383702 974646 89373 168222 0 0 173650 638791 757417 0

Penn Sanford LLCdba Sanford-Orlando Kennel Club 27473 0 1914324 0 609935 845170 375525 197288 358897 829361

Pensacola Greyhound Racing LLP 307729 0 163376 0 989261 218085 0 244201 1314092 1085806

SOKC LLC dba Sanford-Orlando Kennel Club 381947 1161172 403656 1399880 0 0 548963 609278 402546 1853594

Sarasota Kennel Club Inc 169028 1095005 947929 518427 331449 638994 303878 301445 316793 1735277

Tampa Greyhound Track 327772 2272374 299586 200196 500562 783090 202989 667209 623047 2372865

West Volusia Racing Inc 0 0 213735 0 483096 446746 32249 42607 261731 386957

Total Greyhound Permitholders $3930460 $10726511 $15771281 $7651497 $6088230 $7841184 $5106186 $6708132 $7620730 $24030865

Jai Alai Permitholders

Dania Jai Alai $0 $0 $22129 $0 $0 $0 $673 $0 $3379 $5198

Dania Summer Jai Alai 0 0 418231 0 63162 132771 0 0 5428 6946

Ft Pierce Jai Alai 124646 219015 131580 81696 150940 344760 57705 234438 159800 1089127

Miami Jai Alai 0 0 0 0 0 0 0 0 0 0

Ocala Poker and Jai Alai 151375 347426 92457 58560 185742 156611 62039 187718 241574 480339

Orlando Jai Alai 0 0 0 0 0 0 0 0 0 0

Summer Jai Alai 0 0 0 0 0 0 0 0 0 0

Total Jai Alai Permitholders $276021 $566441 $664397 $140256 $399844 $634142 $120417 $422156 $410181 $1581610

Thoroughbred Permitholders

Calder Race Course Inc $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

Tampa Bay Downs Inc 0 1125416 0 0 174740 252125 0 0 231926 1037492

Total Thoroughbred Permitholders $0 $1125416 $0 $0 $174740 $252125 $0 $0 $231926 $1037492

Harness Permitholders

Isle Casino and Racing at Pompano Park $0 $0 $237740 $187509 $252530 $494248 $178299 $295037 $399234 $1942130

Quarter Horse Permitholders

Gretna Racing LLC $324950 $0 $224968 $0 $430397 $227477 $0 $356068 $562368 $829223

Hamilton Downs Horsetrack LLC 0 0 0 0 0 0 0 0 0 0

Ocala Breeders Sales Company Inc 127651 162165 0 0 0 147562 0 0 0 446159

South Florida Racing Association LLC (Hialeah Park) 0 0 0 0 0 0 0 0 0 0

Total Quarter Horse Permitholders $452601 $162165 $224968 $0 $430397 $375039 $0 $356068 $562368 $1275382

TOTAL FOR ALL PERMITHOLDERS $4659082 $12580533 $16898386 $7979262 $7345741 $9596738 $5404902 $7781393 $9224439 $29867479

Note Figures above include handle from charityscholarship performances

CO

NT

INU

ED

ON

NE

XT

PA

GE

14

TOTAL INTERTRACK WAGERING HANDLE BY GUEST

Fiscal Year 20142015 HOST PERMITHOLDER

GUEST PERMITHOLDER

Penn Sanford SOKC LLC SARASOTA ST JOHNS

TAMPA GREYHOUND

WEST VOLUSIA RACING DANIA DANIA SUMMER MIAMI

Greyhound Permitholders

Daytona Beach Kennel Club Inc $18870 $257246 $116307 $591617 $48726 $0 $16797 $0 $135979

Derby Lane (St Petersburg Kennel Club Inc) 244840 323299 211898 733632 0 315558 145588 120889 262575

Ebro Greyhound Park 0 0 154402 305588 505515 0 11237 21454 0

Flagler Dog Track 184541 161709 115095 408522 525808 135468 0 0 0

HampT Gaming Inc dba Mardi Gras Racetrack 372309 444629 213355 279547 591483 360858 63450 84419 0

Jacksonville Kennel Club Inc 380130 450051 203278 1536495 640841 277140 70729 65346 119792

License Acquisitions LLC dba Palm Beach Greyhound Racing 271011 0 0 0 392517 159925 0 130997 0

Mardi Gras Racetrack and Gaming Center 62081 129318 166952 234641 105405 32149 37148 0 0

Melbourne Greyhound Park LLC 148544 193925 93457 262838 249891 107382 185619 164531 391831

Naples-Ft Myers Greyhound Track 141893 169446 160594 196425 418451 102874 0 0 0

Orange Park Kennel Club Inc 555341 638718 265721 0 1391013 424735 63635 69014 129251

Palm Beach Kennel Club 198344 599208 204508 896607 412510 138616 177706 11871 287759

Penn Sanford LLCdba Sanford-Orlando Kennel Club 0 0 0 161508 1046276 347597 0 0 0

Pensacola Greyhound Racing LLP 228664 382523 118421 1504719 0 290896 27110 22780 17476

SOKC LLC dba Sanford-Orlando Kennel Club 0 0 0 738955 0 0 0 0 0

Sarasota Kennel Club Inc 231313 279471 0 330631 991541 132114 0 0 0

Tampa Greyhound Track 484967 598340 306260 756514 2180833 282630 138561 114061 253939

West Volusia Racing Inc 214824 0 32455 57766 496418 0 65497 84753 27124

Total Greyhound Permitholders $3737672 $4627883 $2362703 $8996005 $9997228 $3107942 $1003077 $890115 $1625726

Jai Alai Permitholders

Dania Jai Alai $0 $0 $0 $0 $2299 $2692 $0 $0 $0

Dania Summer Jai Alai 0 0 0 0 29804 49090 0 0 0

Ft Pierce Jai Alai 0 0 0 179888 201424 102370 107270 104762 190181

Miami Jai Alai 0 0 0 0 0 0 336971 0 0

Ocala Poker and Jai Alai 133089 155744 0 276687 307065 120440 94506 87624 162237

Orlando Jai Alai 0 0 0 0 0 0 319107 302794 463545

Summer Jai Alai 0 0 0 0 0 0 146985 437220 0

Total Jai Alai Permitholders $133089 $155744 $0 $456575 $540592 $274592 $1004839 $932400 $815963

Thoroughbred Permitholders

Calder Race Course Inc $0 $0 $0 $0 $0 $0 $0 $0 $0

Gulfstream Park Racing Association Inc 0 0 0 0 0 0 0 0 0

Tampa Bay Downs Inc 138924 223395 0 320826 957241 0 140508 98725 212392

Total Thoroughbred Permitholders $138924 $223395 $0 $320826 $957241 $0 $140508 $98725 $212392

Harness Permitholders

Isle Casino and Racing at Pompano Park $0 $0 $0 $531898 $0 $0 $291606 $228569 $0

Quarter Horse Permitholders

Gretna Racing LLC $162100 $207389 $0 $759525 $0 $268608 $50389 $40675 $30238

Hamilton Downs Horsetrack LLC 0 0 0 0 0 0 0 0 0

Ocala Breeders Sales Company Inc 0 0 0 10 195329 91726 46280 42507 74090

South Florida Racing Association LLC (Hialeah Park) 0 0 0 0 0 0 0 0 0

Total Quarter Horse Permitholders $162100 $207389 $0 $759535 $195329 $360334 $96669 $83182 $104328

TOTAL FOR ALL PERMITHOLDERS $4171785 $5214411 $2362703 $11064839 $11690390 $3742868 $2536699 $2232991 $2758409

Note Figures above include handle from charityscholarship performances

CO

NT

INU

ED

ON

NE

XT

PA

GE

CO

NT

INU

ED

FR

OM

PR

EV

IOU

S P

AG

E

15

TOTAL INTERTRACK WAGERING HANDLE BY GUEST

Fiscal Year 20142015 HOST PERMITHOLDER

GULFSTREAM PARK AFTER

GULFSTREAM RACING TAMPA BAY TROPICAL POMPANO HIALEAH

GUEST PERMITHOLDER SUMMER CALDER PARK PROGRAM DOWNS PARK PARK PARK TOTAL

Greyhound Permitholders

Daytona Beach Kennel Club Inc $53007 $0 $4394280 $0 $1476441 $117487 $1138029 $22035 $11159141

Derby Lane (St Petersburg Kennel Club Inc) 213225 497213 8857607 542476 4133961 366551 1959757 26435 27629832

Ebro Greyhound Park 0 116480 1562818 161288 260802 114923 0 0 4952086

Flagler Dog Track 0 287071 3156089 272859 670865 263766 1122245 0 13977414

HampT Gaming Inc dba Mardi Gras Racetrack 0 210101 4032179 172283 1484388 219831 2236984 0 19949736

Jacksonville Kennel Club Inc 95467 267101 4863232 293128 2176257 221594 1215372 0 22794237

License Acquisitions LLC dba Palm Beach Greyhound Racing 87410 0 6310814 1851847 1227106 367368 1079858 0 12674083

Mardi Gras Racetrack and Gaming Center 0 0 955126 0 468294 0 654418 0 3974305

Melbourne Greyhound Park LLC 315963 440792 8386263 459438 2668101 428725 946785 32164 18848659

Naples-Ft Myers Greyhound Track 0 864344 14200067 569074 4613599 449181 1532461 0 27446761

Orange Park Kennel Club Inc 101784 360156 5454909 388232 2387482 274760 157891 0 23950750

Palm Beach Kennel Club 149648 1692796 24376464 0 7830831 907585 3970398 0 45040652

Penn Sanford LLCdba Sanford-Orlando Kennel Club 0 532327 3566240 530629 1551508 207266 766171 0 13867495

Pensacola Greyhound Racing LLP 17607 220622 880090 172838 316696 194588 0 0 8717580

SOKC LLC dba Sanford-Orlando Kennel Club

CO 0 0 5944433 0 2394218 232342 980184 0 17051168

Sarasota Kennel Club Inc

NT 0 485502 8684536 505658 2842415 373288 991954 0 22206648

Tampa Greyhound Track

INU 212998 345399 6640469 398407 3164914 313614 1697987 29343 26168926

West Volusia Racing Inc

ED 66977 356109 2511429 356010 689451 126603 877406 0 7829943

Total Greyhound Permitholders

FR

O $1314086 $6676013 $114777045 $6674167 $40357329 $5179472 $21327900 $109977 $328239416

Jai Alai Permitholders

M

Dania Jai Alai

PR

E $7816 $1073 $29419 $0 $3923 $0 $10231 $0 $88832

Dania Summer Jai Alai

VI 124090 0 161662 42577 89633 18742 233220 0 1375356

Ft Pierce Jai Alai 157060 270013 4432026 273167 1516075 207588 0 0 10335531

Miami Jai Alai

OU

S P

AG

E

0 0 0 0 0 0 0 0 336971

Ocala Poker and Jai Alai 131081 95278 1614932 106956 595813 87669 268246 0 6201208

Orlando Jai Alai 373221 418079 7584218 444757 2452702 385292 1969600 0 14713315

Summer Jai Alai 0 0 0 0 0 0 0 0 584205

Total Jai Alai Permitholders $793268 $784443 $13822257 $867457 $4658146 $699291 $2481297 $0 $33635418

Thoroughbred Permitholders

Calder Race Course Inc $0 $0 $3217039 $0 $415881 $0 $2455 $0 $3635375

Gulfstream Park Racing Association Inc 0 5206534 0 0 18093894 0 3451638 92216 26844282

Tampa Bay Downs Inc 157904 1066035 21198004 1068777 0 782536 1780453 0 30967419

Total Thoroughbred Permitholders $157904 $6272569 $24415043 $1068777 $18509775 $782536 $5234546 $92216 $61447076

Harness Permitholders

Isle Casino and Racing at Pompano Park $0 $934500 $17934679 $1096365 $3441041 $838251 $0 $90950 $29374586

Quarter Horse Permitholders

Gretna Racing LLC $13917 $67841 $1235162 $84246 $540350 $66398 $0 $10691 $6492980

Hamilton Downs Horsetrack LLC 0 0 0 0 3966 0 0 0 3966

Ocala Breeders Sales Company Inc 55213 534643 8185796 613595 2840424 502564 338935 0 14404649

South Florida Racing Association LLC (Hialeah Park) 0 502523 9211732 680307 2462613 498768 148110 0 13504053

Total Quarter Horse Permitholders $69130 $1105007 $18632690 $1378148 $5847353 $1067730 $487045 $10691 $34405648

TOTAL FOR ALL PERMITHOLDERS $2334388 $15772532 $189581714 $11084914 $72813644 $8567280 $29530788 $303834 $487102144

Note Figures above include handle from charityscholarship performances

16

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 Historical Resources Operating Trust Fund and the Racing Scholarship Trust Fund (Board of Governorsrsquo 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 $1618467 was paid to charitable organizations during Fiscal Year 20142015 bringing the total proceeds disbursed since 1985 to $78134281

RACING SCHOLARSHIP TRUST FUND

The Board of Governors within the Department of Education oversees the Board of Governorsrsquo Operations and Maintenance Trust Fund and ensures that the referenced contributions are used to provide scholarships to deserving students attending Floridas colleges and universities A total of $16885110 has been paid to this fund since the program began in 1949

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 Department of Educationrsquos State School Trust Fund for the support and maintenance of Floridas public schools Since 1957 the total paid into this fund is $95578484 The amount collected from abandoned winning tickets for the State School Trust Fund for this fiscal year is detailed below

Abandoned Winning Tickets Greyhound Permitholders $744478 Jai Alai Permitholders 50750

Total For 20142015 Fiscal Year $795228

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

17

bull C

CARDROOM COMPARATIVE DATA

During Fiscal Year 20142015 there were 25 permitholders that obtained a cardroom license Two did not operate the other 23 operated at 23 pari-mutuel facilities located throughout the state The number of cardroom tables decreased from 788 in Fiscal Year 20132014 to 755 in Fiscal Year 20142015 Cardroom gross receipts decreased from $136163616 to $135888902 and the gross receipts tax decreased from $13615464 to $13589789 this fiscal year Table fees decreased from $788000 to $755000 this fiscal year The overall result was a decrease in total state revenue from $14403464 to $14344789 this fiscal year

Cardroom tax revenue is distributed 50 percent between the Pari-Mutuel Wagering Trust Fund and the General Revenue Fund In accordance with Section 849086(13)(h) Florida Statutes one quarter of the moneys deposited into the Pari-Mutuel Wagering Trust Fund must be distributed to counties and municipalities that approved the cardroom In October 2015 the division distributed approximately $1698723 to the countiesmunicipalities from cardroom gross receipts

CARDROOM GROSS RECEIPTS AND TOTAL STATE REVENUE FISCAL YEARS 20052006 THROUGH 20142015

$0

$20

$40

$60

$80

$100

$120

$140

Mil

lio

ns

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 (A)

Total State Revenue (Gross Receipts Tax

plus Table Fees)

Total State Revenue as a

Percent of Gross Receipts

20052006 $44433359 $4443337 $264000 $4707337 1059 20062007 $54208544 $5420855 $325500 $5746355 1060 20072008 $90863855 $9086385 $875000 $9961385 1096 20082009 $101700243 $10170024 $698000 $10868024 1069 20092010 $104799448 $10479945 $749000 $11228945 1071 20102011 $125141080 $12514108 $718000 $13232108 1057 20112012 $131447663 $13144767 $834000 $13978767 1063 20122013 $132690415 $13269045 $810000 $14079045 1061 20132014 $136163616 $13615464 $788000 $14403464 1058 20142015 $135888902 $13589789 (B) $755000 $14344789 1056

(A) Amount agrees with the number of approved cardroom tables per annual cardroom licenses and reflects the number of tables in operation each fiscal year

(B) Includes additional payment of $89750 for October 2013 recevied in August 2014 due to revised monthly report

18

-----------------------------+-----------------------------------------------------ltmiddotmiddotmiddotmiddot middotmiddotmiddotmiddot middotmiddotmiddotmiddotmiddotmiddot middotmiddotmiddotmiddotmiddot middotmiddotmiddot middotmiddotmiddotmiddotmiddot middotmiddot middotmiddotmiddot middot

COMPONENTS OF CARDROOM REVENUE BY ASSOCIATION

Fiscal Year 20142015

Greyhound Racing Permitholders

Daytona Beach Kennel Club IncWest Volusia Racing Inc Volusia $10260442 $805384 $11065826 $1106583 $55000 $1161583

Derby Lane (St Petersburg Kennel Club Inc) Pinellas 7766643 809669 8576312 857631 45000 902631

Ebro Greyhound Park Washington 2728129 326879 3055008 305500 20000 325500

Flagler Dog Track Dade 6912438 27325 6939763 694874 (C) 23000 717874

Jacksonville Kennel Club Inc Duval 14725776 939280 15665056 1566506 71000 1637506

Mardi Gras Racetrack and Gaming CenterH ampT Gaming Inc Hallandale 5654584 282119 5936703 593670 30000 623670

Melbourne Greyhound Park LLC Brevard 4223440 136195 4359635 435963 34000 469963

Naples-Ft Myers Greyhound Track Lee 6405597 505015 6910612 691063 32000 723063

Orange Park Kennel Club Inc Town of Orange Park 7439673 66615 7506288 750629 39000 789629

Palm Beach Kennel ClubLicense Acquisitions LLC Palm Beach 11544820 1065075 12609895 1260990 75000 1335990

Pensacola Greyhound Racing LLP Escambia 3153303 616385 3769688 376969 20000 396969

Sarasota Kennel Club Inc Sarasota 4894259 772380 5666639 566664 35000 601664

St Johns Greyhound Park (D) St Johns 0 0 0 0 1000 1000

Tampa Greyhound Track Hillsborough 2040726 74567 2115293 211529 1000 212529

Total Greyhound Permitholders $87749830 $6426888 $94176718 $9418571 $481000 $9899571

Jai Alai Permitholders

Dania Jai AlaiSummersport Enterprises LLC Hallandale $5976 $84872 $90848 $9085 $1000 $10085

Ft Pierce Jai Alai St Lucie 2353923 152587 2506510 250651 25000 275651

Hamilton Jai Alai and Poker Hamilton 411259 165 411424 41142 3000 44142

MiamiSummer Jai Alai Dade 2285247 54267 2339514 233951 16000 249951

Ocala Poker and Jai Alai Marion 3316536 172445 3488981 348898 21000 369898

Total Jai Alai Permitholders $8372941 $464336 $8837277 $883727 $66000 $949727

Thoroughbred Racing Permitholders

Gulfstream Park Racing Association Inc Broward 5374421 142163 5516584 551658 21000 572658

Tampa Bay Downs Inc Hillsborough 3514313 743283 $4257596 425760 23000 448760

Total Thoroughbred Permitholders $8888734 $885446 $9774180 $977418 $44000 $1021418

Harness Racing Permitholders

Isle Casino and Racing at Pompano Park Broward $11234738 $1660226 $12894964 $1289496 $45000 $1334496

Quarter Horse Racing Permitholders

Gretna Racing LLC Gadsden $1649021 $197375 $1846396 $184640 $15000 $199640

South Florida Racing Association LLC (Hialeah Park) City of Hialeah 7695032 664335 $8359367 835937 44000 879937

Total Quarter Horse Permitholders $9344053 $861710 $10205763 $1020577 $59000 $1079577

TOTAL FOR ALL PERMITHOLDERS $125590296 $10298606 $135888902 $13589789 $695000 $14284789

Total Taxes and Fees

County Municipality Gross Receipts

Tournament Gross Receipts

Total Gross Receipts

Gross Receipts

Tax (A) Table Fees Collected (B)

(A) 18th of total gross receipts tax is distributed to counties or municipalities by October 1 of the following year

(B) Amounts shown are table fees collected during fiscal year 20142015

(C) Includes additional payment of $ 89750 for October 2013 received in August 2014 due to revised monthly report

(D) Permitholder paid table fees and received cardroom license for 20142015 but did not conduct cardroom operations during 20142015

19

SLOT COMPARATIVE DATA

During Fiscal Year 20142015 the total amount wagered by patrons was $7979515007 Average daily revenue per slot machine was $188 Total net slot revenue was $521670975 As a result the total taxes paid to the state was $182584841 an increase of five percent in total paid slot taxes from the previous fiscal year A total of $15750000 was collected in annual fees including the Compulsive or Addictive Gambling Prevention Program Fee per Section 551118(3) Florida Statutes For further details see the Summary of State Revenue From Pari-Mutuel Cardroom Slot Activity and Indian Gaming Compact (page 36) of this report On October 12 2014 Dania Jai-Alai closed the slot portion of the facility due to remodeling

HISTORICAL SLOT FACILITY ACTIVITY

Fiscal Year Total Amount Wagered Total State Revenue

20062007 $1114108466 $49620582

20072008 $3023981126 $120560317

20082009 $2701341778 $103895351

20092010 $3840468455 $138125105

20102011 $5054297731 $125063886

20112012 $6045432393 $143962346

20122013 $6690513855 $152532223

20132014 $7953652039 $174024068

20142015 $7979515007 $182584841

FISCAL YEAR 20142015 Gulfstream

Operations Began

11152006

Mardi Gras Operations Began

12282006

Pompano Park Operations Began

4142007

West Flagler Operations Began

10152009

Calder Operations Began

1222010

Miami Jai Alai Operations Began

1232012

Hialeah Park Operations Began

8142013

Dania Jai Alai (2)

Operations Began

2202014

TOTAL

Average Number of Machines 847 965 1456 801 1113 1029 850 522 7583

Number of Operating Days 365 365 365 365 365 365 365 104 365

Average Daily Revenue per Machine $159 $136 $274 $276 $182 $153 $207 $54 $188

Amount Wagered $794329039 $701055610 $2005415129 $1358574237 $981098699 $1038431327 $1045072386 $55538580 $7979515007

Amount Won By Patrons $734280878 $644290707 $1836310191 $1275489711 $891381301 $970450887 $974876557 $51446310 $7378526542

Promotional Credits $11040693 $8819486 $23693184 $2408311 $16024799 $10662818 $6084879 $1173239 $79907409

30-Day Unclaimed Tickets $96186 $36565 $198873 $39305 $37224 $108049 $36100 $2999 $555301

Net Slot Machine Revenue $49103653 $47986792 $145610627 $80720091 $73755061 $57425670 $64147050 $2922031 $521670975

State Tax Revenue (1) $17186279 $16795377 $50963719 $28252032 $25814271 $20098984 $22451468 $1022711 $182584841

Permitholder Revenue $31917374 $31191415 $94646908 $52468059 $47940790 $37326686 $41695582 $1899320 $339086134 Total State Revenue as a Percent of

Amount Wagered 216 240 254 208 263 194 215 184 229

Note Changes to figures for Fiscal Year 20112012 and 20122013 are due to refunds to Miami Jai Alai for overpayment of slot taxes

(1) (1) 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

(2) Danias Casino was open February 20 2014 through October 12 2014

20

21

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Daily Revenue per Machine Compared to Average Number of Machines For Fiscal Years 20062007 - 20142015

GULFSTREAM PARK RACING AND CASINO

$450 2000

$400 1800

$350 1600

$300 1400

$250

$200

1200

1000

800 $150 600 $100 400

$50 200

$0 0

Revenue per Machine Machines

MARDI GRAS RACETRACK AND GAMING CENTER

$450 2000

$400 1800

$350 1600 1400$300 1200

$250 1000

$200 800

$150 600 $100 400

$50 200 $0 0

Revenue per Machine Machines

ISLE CASINO AND RACING AT POMPANO PARK

$450 2000

$400 1800

$350 1600 1400 $300 1200

$250 1000

$200 800

$150 600 $100 400

$50 200 $0 0

Revenue per Machine Machines

Jl ~~ - r--_~-v~ V bull ~ -

~

-

--- ~ ~ -I --- --

- -

-- -

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-- r

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-

Daily Revenue per Machine Compared to Average Number of Machines For Fiscal Years 20062007 - 20142015

FLAGLER DOG TRACK AND MAGIC CITY CASINO

0

200

400

600

800

1000

1200

1400

1600

1800

2000

$0

$50

$100

$150

$200

$250

$300

$350

$400

$450

Ave

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Revenue per Machine Machines

CALDER CASINO AND RACE COURSE

0

200

400

600

800

1000

1200

1400

1600

1800

2000

$0

$50

$100

$150

$200

$250

$300

$350

$400

$450

Ave

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Revenue per Machine Machines

MIAMI JAI ALAI

0

200

400

600

800

1000

1200

1400

1600

1800

2000

$0

$50

$100

$150

$200

$250

$300

$350

$400

$450

Ave

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Revenue per Machine Machines

22

-- rv ~ -

-

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-

-

-

Daily Revenue per Machine Compared to Average Number of Machines For Fiscal Years 20062007 - 20142015

HIALEAH PARK

0

200

400

600

800

1000

1200

1400

1600

1800

2000

$0

$50

$100

$150

$200

$250

$300

$350

$400

$450

Ave

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Dai

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Revenue per Machine Machines

DANIA JAI ALAI (1)

0

200

400

600

800

1000

1200

1400

1600

1800

2000

$0

$50

$100

$150

$200

$250

$300

$350

$400

$450

Ave

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um

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Revenue per Machine Machines

ALL FACLITIES COMBINED

0

1000

2000

3000

4000

5000

6000

7000

8000

$0

$50

$100

$150

$200

$250

$300

$350

$400

$450

Ave

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Revenue per Machine Machines

(1) Danias Casino was open February 20 2014 through October 12 2014

23

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FA

CIL

ITY

Pari-Mutuel Permitholders with 2014-2015 Operating Licenses

--0

0

-0 -I

Pensacola Greyhound Track

bestbet Jacksonville

Orange Park Kennel Club

St Johns Greyhound Park

Creek Entertainment Gretna

Ocala Poker amp Jai Alai

Daytona B K C West Volusia

Sanford Orlando Penn Sanford

Orlando Jai Alai

Melbourne Greyhound Park

Sarasota Kennel Club

Fort Pierce Jai Alai

Naples Fort Myers Greyhound

Palm Beach K C P B Greyhound

The Isle at Pompano Park

Mardi Gras Casino Racetrack

Dania J A Dania Summer J A

Gulfstream GPTARP Tropical

Calder Casino

Miami Summer

8 Jai Alai

5 Thoroughbred

1 Harness

1 Limited Intertrack Wagering License (5506308 FS)

Hamilton Jai Alai C C

8 Slot Machine Gaming Facilities

C 24 Cardrooms

C

C

C

C

C

C

C

C

C

C

C

Ocala Breedersrsquo Sales

Tampa Bay Downs

Derby Lane

Tampa Greyhound Track

19 Greyhound

C

C

Key

S

S

S

S

C

C

C

5 Quarter Horse

Hialeah Park

S

S

C

Hamilton Downs

South Marion

C

Ebro Greyhound ParkC

C S

Ocala Breedersrsquo Sales

C

S

Flagler Dog Track amp Magic City Casino C S Facilities where two or more permits operate 2014 October 23

24

GREYHOUND PERMITHOLDERS

Florida remains the leader in greyhound racing in the United States with 19 permitholders operating at 12 tracks throughout the state A total of 3515 completed performances including charity and scholarship performances were conducted during this past fiscal year a minimal change from the previous year

During Fiscal Year 20142015 handle wagered on live greyhound performances decreased by approximately two percent Intertrack handle wagered on broadcasts of live Florida greyhound performances decreased by approximately three percent Simulcast handle wagered on broadcasts of performances from outside the state increased by approximately two percent Intertrack simulcast handle wagered on broadcast of performances from outside the state increased by approximately 15 percent Overall there was a decrease in total handle by approximately one percent for the Florida greyhound industry

Total paid attendance decreased by approximately three 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 approximately four percent during Fiscal Year 20142015 The greyhound industry accounted for approximately 303 percent of Floridarsquos total revenue and 319 percent of total handle from pari-mutuel performances

Greyhound permitholders reported paying a total of $25631721 in purses during Fiscal Year 20142015 For more detail on purses paid please refer to the following information by permitholder The division was able to confirm reported purse amounts from the weekly purse reports submitted in accordance with Section 61D-8006 Florida Administrative Code

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 Section 5501647 Florida Statutes provides a greyhound permitholder with credits in an amount equal to the uncashed pari-mutuel tickets remitted in the prior state fiscal year to the state which is applied against any taxes imposed the next fiscal year Additionally Section 5501647 Florida Statutes requires each permitholder to pay an amount not less than 10 percent of the credit provided by this section to any bona fide organization that promotes or encourages the adoption of greyhounds During Fiscal Year 20142015 total contributions provided to greyhound adoption units amounted to $136466 which exceeded the minimum statutory requirement

Total Live Performances (Completed) (1)

(1) Performances where eight or more races were h

3515 eld

Total Paid Attendance 276495

Total Live Performances (Actual) 3530 Total Admission Tax $11585

Total Racing Days 2392

Daytona Beach Kennel Club Inc Volusia County

Website wwwdaytonagreyhoundcom Telephone MailingStreet Address 960 South Williamson Boulevard Daytona Beach Florida 32114-7247 Fax

Meet Period 12152014 to 06302015

Racing Results Live Performances (Completed) 248 Purses Paid $1002456 Live Performances (Actual) 250 Racing Days 168 Paid Attendance 0

Total Admission Tax $0

3862526484 3862524808

Derby Lane St Petersburg Kennel Club Inc

Pinellas County

Website wwwderbylanecom MailingStreet Address 10490 Gandy Boulevard St Petersburg Florida 33702-2395 Telephone

Fax

Meet Period 01012015 to 06302015

Racing Results Live Performances (Completed) 207 Purses Paid $2197236 Live Performances (Actual) 207 Racing Days 155 Paid Attendance 0

Total Admission Tax $0

7278123339 7278123305

25

Ebro Greyhound Park Washington County Kennel Club Inc

Washington County

Website wwwgoebrocom Telephone MailingStreet Address 6558 Dog Track Road Ebro Florida 32437-1142 Fax

Meet Period 07012014 to 09202014 and 05022015 to 06302015

Racing Results Live Performances (Completed) 184 Purses Paid $463061 Live Performances (Actual) 184 Racing Days 92 Paid Attendance 8844

Total Admission Tax $323

8502343943 8505354442

Flagler Dog Track West Flagler Associates Ltd

Dade County

Website wwwmagiccitycasinocom Mailing Address Post Office Box 350940 Miami Florida 33135-0940 Telephone Street Address 401 NW 38th Court Miami Florida 33126-5638 Fax

Meet Period 07012014 to 10252014 and 06022015 to 06302015

Racing Results Live Performances (Completed) 153 Purses Paid $3396362 Live Performances (Actual) 163 Racing Days 103 Paid Attendance 0

Total Admission Tax $0

3056493000 3056314529

HampT Gaming Inc Dade County

See Mardi Gras Racetrack and Gaming Centers contact information for detail

Meet Period 02152015 to 04302015 at Mardis Gras

Racing Results Live Performances (Completed) 106 Purses Paid $1055684 Live Performances (Actual) 106 Racing Days 53 Paid Attendance 0

Total Admission Tax $0

Jacksonville Kennel Club Inc Jacksonville Greyhound Racing Inc

Duval County

Website wwwbestbetjaxcom Mailing Address Post Office Box 959 Orange Park Florida 32067-0959 Telephone Street Address 201 Monument Road Jacksonville Florida 32225-8106 Fax

Meet Period 07022014 to 09282014 at Orange Park

Racing Results Live Performances (Completed) 104 Purses Paid $931749 Live Performances (Actual) 104 Racing Days 77 Paid Attendance 0

Total Admission Tax $0

9046460001 9046460420

Jefferson County Kennel Club Inc Jefferson County

Mailing Address Post Office Box 400 Monticello Florida 32345-0400 Telephone Street Address 3079 North Jefferson Street Monticello Florida 32344-5685 Fax

Jefferson County license was suspended during the 20142015 year therefore no live Meet Period

performances were conducted Racing Results Live Performances (Completed) 0 Purses Paid $0 Live Performances (Actual) 0 Racing Days 0 Paid Attendance 0

Total Admission Tax $0

8509972561 8509973871

License Acquisitions LLC (Palm Beach Greyhound Racing) Palm Beach County

See Palm Beach Kennel Clubs contact information for detail

Meet Period 07012014 to 09302014 at Palm Beach Kennel Club

Racing Results Live Performances (Completed) 118 Purses Paid $986937 Live Performances (Actual) 118 Racing Days 92 Paid Attendance 6777

Total Admission Tax $91

26

Mardi Gras Racetrack and Gaming Center Hartman and Tyner Inc

Broward County

Website wwwmgflacom MailingStreet Address 831 North Federal Highway Hallandale Beach Florida 33009-2410

Meet Period 12012014 to 02142015

Racing Results Live Performances (Completed) 105 Purses Paid Live Performances (Actual) 106 Racing Days 53 Paid Attendance

Total Admission Tax

Telephone Fax

$1027511

0 $0

954-924-3200 9549243143

Melbourne Greyhound Park LLC Brevard County

Website wwwmgparkcom MailingStreet Address 1100 North Wickham Road Melbourne Florida 32935-8941

Meet Period 01022015 to 04182015

Racing Results Live Performances (Completed) 108 Purses Paid Live Performances (Actual) 108 Racing Days 92 Paid Attendance

Total Admission Tax

Telephone Fax

$371026

0 $0

3212599800 3212593437

Naples-Ft Myers Greyhound Track Southwest Florida Enterprises Inc

Lee County Website wwwnaplesfortmyersdogscom Mailing Address Post Office Box 2567 Bonita Springs Florida 34133-2567 Street Address 10601 Bonita Beach Road SW Bonita Springs Florida 34135-5620

Meet Period 10312014 to 05252015

Racing Results Live Performances (Completed) 398 Purses Paid Live Performances (Actual) 399 Racing Days 191 Paid Attendance

Total Admission Tax

Telephone Fax

$1701827

159675 $10158

2399922411 2399479244

Orange Park Kennel Club Inc Jacksonville Greyhound Racing Inc

Clay County

Website wwwbestbetjaxcom Mailing Address Post Office Box 959 Orange Park Florida 32067-0959 Street Address 455 Park Avenue Orange Park Florida 32073-3101

Meet Period 09292014 to 11302014 and 04272015 to 06292015

Racing Results Live Performances (Completed) 145 Purses Paid Live Performances (Actual) 145 Racing Days 108 Paid Attendance

Total Admission Tax

Telephone Fax

$1339454

0 $0

9046460001 9046460420

Palm Beach Kennel Club Investment Corporation of Palm Beach

Palm Beach County

Website wwwpbkennelclubcom MailingStreet Address 1111 North Congress Avenue West Palm Beach Florida 33409-6317

Meet Period 10012014 to 06302015

Racing Results Live Performances (Completed) 349 Purses Paid Live Performances (Actual) 350 Racing Days 271 Paid Attendance

Total Admission Tax

Telephone Fax

$3313872

25373 $815

5616832222 5614719114

Penn Sanford LLC dba Sanford-Orlando Kennel Club Seminole County

See SOKC LLCs contact information for detail Meet Period 07022014 to 12312014

Racing Results Live Performances (Completed) 146 Purses Paid Live Performances (Actual) 146 Racing Days 115 Paid Attendance

Total Admission Tax

$799409

0 0

27

Pensacola Greyhound Racing LLP Escambia County

Website wwwpensacolagreyhoundtrackcom Mailing Address Post Office Box 12824 Pensacola Florida 32591-2824 Telephone Street Address 951 Dog Track Road Pensacola Florida 32506-8236 Fax

Meet Period 07022014 to 1042014 and 01232015 to 06282015

Racing Results Live Performances (Completed) 160 Purses Paid $827398 Live Performances (Actual) 160 Racing Days 128 Paid Attendance 0

Total Admission Tax $0

8504558595 8504538883

SOKC LLC dba Sanford-Orlando Kennel Club Seminole County

Website wwwsanfordorlandokccom MailingStreet Address 301 Dog Track Road Longwood Florida 32750-6558 Telephone Meet Period 01012015 to 06292015 Fax

Racing Results

Live Performances (Completed) 181 Purses Paid $915315 Live Performances (Actual) 181 Racing Days 129 Paid Attendance 0

Total Admission Tax $0

4078311600 4078313997

Sarasota Kennel Club Inc Sarasota County

Website wwwsarasotakennelclubcom Telephone MailingStreet Address 5400 Bradenton Road Sarasota Florida 34234-2999 Fax

Meet Period 11072014 to 04252015

Racing Results Live Performances (Completed) 193 Purses Paid $791149 Live Performances (Actual) 193 Racing Days 143 Paid Attendance 75826

Total Admission Tax $198

9413557744 9413512207

St Johns Greyhound Park (Bayard Raceways Inc) Jacksonville Greyhound Racing Inc

St Johns County

Website wwwbestbetjaxcom Mailing Address Post Office Box 959 Orange Park Florida 32067-0959 Telephone Street Address 6322 Racetrack Road Jacksonville Florida 32259-2107 Fax

Meet Period 12012014 to 04262015 at Orange Park

Racing Results Live Performances (Completed) 166 Purses Paid $1652523 Live Performances (Actual) 166 Racing Days 124 Paid Attendance 0

Total Admission Tax $0

9046460001 9046460420

Tampa Greyhound Track TBDG Acquisition LLC

Hillsborough County

Website wwwtgtpokercom Mailing Address Post Office Box 8096 Tampa Florida 33674-8096 Telephone Street Address 8300 North Nebraska Ave Tampa Florida 33604-3107 Fax

Meet Period 07012014 to 12312014 at Derby Lane Racing Results Live Performances (Completed) 209 Purses Paid $2113033 Live Performances (Actual) 209 Racing Days 156 Paid Attendance 0 Paid Attendance 0 Total Admission Tax $0 Total Admission Tax $0

8139324313 8139325048

West Volusia Racing Inc Volusia County

See Daytona Beach Kennel Clubs contact information for detail

Meet Period 07012014 to 12132014 at Daytona Beach Kennel Club

Racing Results Live Performances (Completed) 235 Purses Paid $745719 Live Performances (Actual) 235 Racing Days 142 Paid Attendance 0

Total Admission Tax $0

28

JAi ALAI PERMITHOLDERS

Florida was the first state in the nation to conduct jai alai performances with the first fronton being built in 1926 There are eight jai alai permitholders operating at six frontons throughout Florida In fact Florida is now the only state where pari-mutuel wagering on live jai alai games is conducted A total of 925 completed performances including charity and scholarship performances were conducted during this past fiscal year an increase of approximately 19 percent from the previous fiscal year

During Fiscal Year 20142015 handle wagered on live jai alai performances decreased by approximately 39 percent Intertrack handle wagered on broadcasts of live Florida jai alai performances decreased by approximately 43 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 approximately 41 percent for the Florida jai alai industry

Total jai alai revenue to the state decreased by approximately three percent during Fiscal Year 20142015 The jai alai industry accounted for approximately 32 percent of Floridarsquos total revenue and 19 percent of total handle from pari-mutuel performances

Permitholders reported paying a total of $4745469 in playersrsquo awards For more detail on playersrsquo awards paid please refer to the following information by permitholder

Total paid attendance decreased by 100 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 (Completed) (1) 925 Total Paid Attendance 0 (1) Performances where eight or more games were held

Total Performances (Actual) 925

Total Gaming Days 522 Total Admission Tax $0

Dania Jai Alai Dania Entertainment Center LLC

Broward County

Website wwwcasinodaniabeachcom Telephone MailingStreet Address 301 East Dania Beach Boulevard Dania Beach Florida 33004-3016 Fax

Meet Period 10072014 to 12302014

Gaming Results Live Performances (Completed) 180 Paid Attendance 0 Live Performances (Actual) 180 Total Admission Tax $0 Live Operating Days 70 Players Awards Paid $939484

9549272841 9549257529

Dania Summer Jai Alai Dania Entertainment Center LLC

Broward County

See Dania Jai Alais contact information for detail

Meet Period 07012014 to 10062014 at Dania Jai Alai

Gaming Results Live Performances (Completed) 109 Paid Attendance 0 Live Performances (Actual) 109 Total Admission Tax $0 Live Operating Days 55 Players Awards Paid $622035

Ft Pierce Jai Alai Fronton Holdings LLC

St Lucie County

Website wwwcasinomiamijaialicom Telephone MailingStreet Address 1750 South Kings Highway Ft Pierce Florida 34945-3099 Fax

Meet Period 02272015 to 03272015 Miscellaneous Revenue to State $34538 (See Section 55009511(4) Florida Statutes for detail) Gaming Results Live Performances (Completed) 41 Paid Attendance 0 Live Performances (Actual) 41 Total Admission Tax $0 Live Operating Days 21 Players Awards Paid $152543

7724647500 7724640099

29

Hamilton Jai Alai and Poker Richmond Entertainment Inc

Hamilton County

MailingStreet Address 6968 US Highway 129 South Jasper Florida 32052-6774 Telephone Fax

Meet Period 05172015 to 06242015

Gaming Results Live Performances (Completed) 228 Paid Attendance 0 Live Performances (Actual) 228 Total Admission Tax $0 Live Operating Days 38 Players Awards Paid $17000

3866380011 3866380033

Miami Jai Alai Fronton Holdings LLC

Dade County

Website wwwcasinomiamijaialicom Telephone MailingStreet Address 3500 NW 37th Avenue Miami Florida 33142-4923 Fax

Meet Period 11022014 to 04302015

Gaming Results Live Performances (Completed) 153 Paid Attendance 0 Live Performances (Actual) 153 Total Admission Tax $0 Live Operating Days 153 Players Awards Paid $1461314

3056336400 3056347013

Ocala Poker and Jai Alai Second Chance Jai Alai LLC

Marion County

Website wwwocalapokerroomcom Mailing Address Post Office Box 580 Orange Lake Florida 32681-0580 Telephone Street Address 4601 NW Highway 318 Reddick Florida 32686 Fax

Meet Period 02022015 to 03022015 Miscellaneous Revenue to State $22000 (See Section 55009511(4) Florida Statutes for detail) Gaming Results Live Performances (Completed) 41 Paid Attendance 0 Live Performances (Actual) 41 Total Admission Tax $0 Live Operating Days 21 Players Awards Paid $147480

3525912345 3525913402

Orlando Jai Alai RB Jai Alai LLC Seminole County

Website wwworlandoliveeventscom Telephone MailingStreet Address 6405 South Highway 17-92 Fern Park Florida 32730-2057 Fax

Meet Period 04032015 to 05302015

Miscellaneous Revenue to State $15200 (See Section 55009511(4) Florida Statutes for detail) Gaming Results Live Performances (Completed) 43 Paid Attendance 0 Live Performances (Actual) 43 Total Admission Tax $0 Live Operating Days 34 Players Awards Paid $0

4073396221 4078314689

Summer Jai Alai Partnership Dade County

See Miami Jai Alais contact information for detail

Meet Period 08032014 to 10312014 and 05012015 to 06292015 at Miami Jai Alai

Gaming Results Live Performances (Completed) 130 Paid Attendance 0 Live Performances (Actual) 130 Total Admission Tax $0 Live Operating Days 130 Players Awards Paid $1405613

30

THOROUGHBRED PERMITHOLDERS

Florida continues to be a premier thoroughbred racing state with five permitholders operating at three tracks located in Central and South Florida A total of 330 completed performances including charity and scholarship performances were conducted during this past fiscal year a decrease of approximately 21 percent from the previous fiscal year

During Fiscal Year 20142015 handle on live thoroughbred performances increased by approximately four percent Handle from intertrack wagering increased approximately six percent Simulcast handle wagered on broadcasts of performances from outside the state decreased by approximately 46 percent Intertrack simulcast handle decreased by approximately two percent Overall total handle decreased by approximately 11 percent for the Florida thoroughbred industry

Total thoroughbred revenue to the state during Fiscal Year 20142015 decreased by approximately 12 percent from the prior year The thoroughbred industry accounted for approximately 581 percent of Floridarsquos total revenue and 601 percent of total handle from pari-mutuel performances

Permitholders reported paying a total of $86208744 in purses For more detail on purses paid please refer to the following information by permitholder The Florida Thoroughbred Breedersrsquo and Ownersrsquo Association did not dispute the amount of purses paid reported by the permitholders

Total paid attendance increased by eight 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 (Completed) (1) 330 Total Paid Attendance 101165

(1) Performances where eight or more races were held

Total Performances (Actual) 391

Total Racing Days 335 Total Admission Tax $20675

Calder Race Course Inc Churchill Downs Inc

Dade County

Website wwwcaldercasinocom Telephone MailingStreet Address 21001 NW 27th Avenue Miami Gardens Florida 33056-1461 Fax

Meet Period 10082014 to 11302014

Racing Results Live Performances (Completed) 40 Purses Paid $7375507 Live Performances (Actual) 100 Racing Days 44 Paid Attendance 0

Total Admission Tax $0

3056251311 3056252505

Gulfstream Park Racing Association Inc Stronach Group Broward County

Website wwwgulfstreamparkcom Telephone MailingStreet Address 901 South Federal Highway Hallandale Beach Florida 33009-7124 Fax

Meet Period 07012014 and 12062014 to 05222015 and 06302015

Racing Results Live Performances (Completed) 120 Purses Paid $62094688 Live Performances (Actual) 121 Racing Days 121 Paid Attendance 0

Total Admission Tax $0

9544547000 9544576291

Gulfstream Park Thoroughbred After Racing Program Inc Stronach Group Broward County

See Gulfstream Park Racing Association Incs contact information for detail

Meet Period 07042014 to 9072014 and 12102014

Racing Results Live Performances (Completed) 39 Purses Paid $1493679 Live Performances (Actual) 39 Racing Days 39 Paid Attendance 0

Total Admission Tax $0

31

Tampa Bay Downs Inc Hillsborough County

Website wwwtampabaydownscom Mailing Address Post Office Box 2007 Oldsmar Florida 34677-7007 Street Address 11225 Race Track Road Tampa Florida 33626-3122

Meet Period 07012014 11292014 to 05032015 and 06302015

Racing Results Live Performances (Completed) 91 Purses Paid Live Performances (Actual) 91 Racing Days 91 Paid Attendance

Total Admission Tax

Telephone Fax

$15244870

101165 $20675

8138554401 8138543539

Tropical Park LLC Churchill Downs Inc

Dade County See Calders contact information for detail

Meet Period 09112014 to 10042014 and 05232015 to 06282015 at Gulfstream Park

Racing Results Live Performances (Completed) 40 Purses Paid Live Performances (Actual) 40 Racing Days 40 Paid Attendance

Total Admission Tax

$0

0 $0

32

QUARTER HORSE PERMITHOLDERS

There are five permitholders conducting quarter horse racing performances at five tracks located in the State of Florida In Fiscal Year 20142015 a total of 117 completed performances were conducted an increase of approximately 17 percent from the previous fiscal year

During Fiscal Year 20142015 handle wagered on live quarter horse performances decreased by approximately five percent Intertrack handle wagered on broadcasts of performances increased by approximately 68 percent Simulcast handle wagered on broadcasts of performances from outside the state had no changes along with intertrack simulcast handle Overall total handle increased by approximately two percent for the Florida quarter horse industry

Total quarter horse revenue to the state during Fiscal Year 20142015 increased by approximately 16 percent The quarter horse industry accounted for approximately 11 percent of Floridarsquos total revenue and 03 percent of total handle from pari-mutuel performances

Permitholders reported paying a total of $6391000 in purses For more detail on purses paid please refer to the following information by permitholder The Florida Quarter Horse Breedersrsquo and Ownersrsquo Association was able to confirm the amount of purses paid reported by Hialeah Park

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

Total Performances (Completed) (1) 117 Total Paid Attendance 0 (1) Performances where eight or more races were held

Total Performances (Actual) 119

Total Racing Days 66 Total Admission Tax $0

Gretna Racing LLC Gadsden County

Website wwwcreekentertainmentcom Mailing Address Post office Box 70 Grenta Florida 32332 Telephone

Street Address 501 Racetrack Drive Gretna Florida 32332

Meet Period 07052014 to 10052014

Racing Results Live Performances (Completed) 38 Purses Paid $167000 Live Performances (Actual) 38 Racing Days 10 Paid Attendance 0

Total Admission Tax $0

8508756920

Hamilton Downs Horsetrack LLC Hamilton County

Mailing Address 6968 US Highway 129 Jasper Florida 32052-6774 Telephone

Street Address 2220 Northwest County Road 143 Jennings Florida 32053 Fax

Meet Period 06142015 to 06182015

Racing Results Live Performances (Completed) 20 Purses Paid $22000 Live Performances (Actual) 20 Racing Days 5 Paid Attendance 0

Total Admission Tax $0

3866380011

3866380033

Hialeah Park South Florida Racing Association LLC

Dade County

Website wwwhialeahparkcasinocom Telephone Mailing Address Post Office Box 158 Hialeah Florida 33011 Fax Street Address 2200 East 4th Avenue Hialeah Florida 33010

Meet Period 12262014 to 03032015

Racing Results Live Performances (Completed) 39 Purses Paid $5852000 Live Performances (Actual) 40 Racing Days 40 Paid Attendance 0

Total Admission Tax $0

3058858000 3058878006

33

Ocala Breeders Sales Company Inc Marion County

Website wwwobssalescom Telephone Mailing Address Post Office Box 99 Ocala Florida 34478-0099 Fax Street Address 1701 Southwest 60th Avenue Ocala Florida 34474-1800

Meet Period 1272015

Racing Results Live Performances (Completed) 0 Purses Paid $310000 Live Performances (Actual) 1 Racing Days 1 Paid Attendance 0

Total Admission Tax $0

3522372154 3522372357

South Marion Real Estate Holdings LLC Central Florida Gaming LLC

Marion County

Mailing Address Post Office Box 6331 Ocala Florida 34478 Telephone Street Address 6390 SE 177th Place Summerfield Florida 34491 Fax

Meet Period 07012014 to 07102014

Racing Results Live Performances (Completed) 20 Purses Paid $40000 Live Performances (Actual) 20 Racing Days 10 Paid Attendance 0

Total Admission Tax $0

3528177522 None Listed

34

~ ra- HARNESS PERMITHOLDERS

PARI-MUTUEL INDUSTRY

Pompano Park is the only permitholder conducting harness horse racing performances in the State of Florida A total of 126 completed performances including charity and scholarship performances were conducted during this past fiscal year which is the same as the previous year

During Fiscal Year 20142015 handle wagered on live harness performances increased by approximately three percent Intertrack handle wagered on broadcasts of live Florida harness performances increased by approximately 33 percent Simulcast handle wagered on broadcasts of performances from outside the state increased by approximately seven percent while intertrack simulcast handle increased by approximately six percent Overall total handle increased by approximately seven percent for the Florida harness industry

Total revenue to the state during Fiscal Year 20142015 increased by approximately four percent from the prior fiscal year The harness industry accounted for approximately 73 percent of Floridarsquos total revenue and 58 percent of total handle from pari-mutuel performances

Pompano Park reported paying $8614066 in purses For more detail on purses paid please refer to the information below The Florida Standardbred Breedersrsquo and Ownersrsquo Association was able to confirm the amount of purses paid reported by Pompano Park

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

Total Performances (Completed) (1) 126 Total Paid Attendance 0 (1) Performances where eight or more races were held

Total Performances (Actual) 126

Total Racing Days 126 Total Admission Tax $0

Isle Casino and Racing at Pompano Park PPI Inc

Broward County

Website pompano-parkisleofcapricasinoscom Telephone 9549722000 MailingStreet Address 777 Isle of Capri Circle Pompano Beach Florida 33069-3104 Fax 9549700882

Meet Period 10042014 to 06272015

Racing Results Live Performances (Completed) 126 Purses Paid $8614066 Live Performances (Actual) 126 Racing Days 126 Paid Attendance 0

Total Admission Tax $0

SUMMARY

During Fiscal Year 20142015 the total handle wagered for all industries exceeded $779 million a decrease of approximately eight percent from the prior fiscal year Total pari-mutuel completed performances including charity and scholarship performances conducted during Fiscal Year 20142015 increased by approximately one percent from the previous fiscal year

The state realized revenue from performances of approximately $109 million a decrease of roughly eight percent from the prior fiscal year Of the $109 million collected greyhound permitholders accounted for 303 percent thoroughbreds for 581 percent harness for 73 percent jai alai for 32 percent and quarter horse for 11 percent

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

35

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 50 national champions Florida also produced ldquoAffirmedrdquo the eleventh horse to have swept the Triple Crown (1978) OcalaMarion County Florida is home to some of the leading breeding farms in the country The industry boasts 19 classic wins (Kentucky Derby Preakness Stakes and Belmont Stakes) 26 Breedersrsquo Cup Day champions and six horses of the year

The Florida Thoroughbred Breedersrsquo and Ownersrsquo Association (FTBOA) funds the Florida-bred Stakes Program which is implemented at Floridas Thoroughbred racetracks Through a percentage of pari-mutuel handle Florida Thoroughbred permitholders contributed $7685619 to the FTBOA during Fiscal Year 20142015 The FTBOA paid out $4988595 in Breedersrsquo Awards and $1294250 through the Florida-bred Stakes Program The Florida-bred Stakes Program includes ldquoFlorida Sire Stakesrdquo at Gulfstream Park ldquoSunshine Millions Previewrdquo at Gulfstream Park West ldquoFlorida Cup Dayrdquo at Tampa Bay Downs and additional funds for supplements to Florida-bred Preferred Stakes Races during the Gulfstream and Tampa Bay Downsrsquo meets

The Florida Standardbred Breedersrsquo and Ownersrsquo Association a non-profit organization and the only organized representative of Standardbred horsemen in the State of Florida is the designated association for the allocation and distribution of funds for Florida-bred racing Promotional activities include providing breeder and stallion awards for eligible Florida-bred horses during Pompano Parkrsquos 20142015 meet as well as awards for Florida Breedersrsquo Stake races The FSBOA also inaugurated a Breeder Incentive program in 2014 with the goal of offering Standardbred breeders a financial reward for the production of Florida-bred foals This program will continue in future years 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 $1013697

Section 5502625(5)(a) Florida Statutes designates the Florida Quarter Horse Breedersrsquo and Ownersrsquo Association (FQHBOA) as the authorized organization to receive breeders and awards payments from the permitholders and make payments in accordance with Florida Statutes

By agreement Hialeah Park pays 2 percent of the total purse to FQHBOA for breedersrsquo and ownersrsquo awards This is in excess of statutory requirements Other tracks pay a sum equal to the breaks plus one percent of all pari-mutuel pools conducted during their meets for supplementing purses and prizes for the general promotion of owning and breeding quarter horses in Florida as authorized in Florida Statutes

During 20142015 $115000 was paid out to 63 ownersrsquo and breedersrsquo in awards Each fiscal year total awards have increased since itrsquos first awards in 20092010

Note This promotional program information is provided by respective Breeders and Owners Associations

36

UNIVERSITY OF FLORIDA COLLEGE OF VETERINARY MEDICINE RACING LABORATORY

The Florida Racing Laboratory in the College of Medicine at the University of Florida is an International Organization for Standardization ISO 17025 accredited laboratory that employs various procedures to detect and identify prohibited drugs medications stimulants depressants hypnotics local anesthetics and drug-masking agents in the blood urine or other bodily fluids of racing horses and greyhounds

During Fiscal Year 20142015 the Laboratory received and processed 67587 samples and performed 254238 analyses The vigilant monitoring of samples by the Laboratory serves to deter the use of prohibited drugs in racing animals in Florida

Horse UrineBlood Greyhound Urine 1 Investigative Samples Received 16337 51233 17 Samples Analyzed 16280 30340 17 Number of Analyses 76382 177815 41 Positives 163 9 NA

1 Volume Not Sufficient For Testing 21711 (424 of total number of samples received) Note From January 31 2015 through June 14 2015 there were 14509 greyhound samples collected Of this total 5296 were testable samples and 9213 were quantity not sufficient for analysis During this timeframe there were 2398 attempts to collect samples from greyhounds that did not urinate

DRUG POSITIVES FOR FISCAL YEAR 20142015

Types of Positives (ARCI Drug Class) Horse Greyhound Acepromazine metabolite (3) 5 0

Acepromazine metabolite (3) Methocarbamol (4) Phenylbutazone (na) 1 0

Benzoylecgonine (1) 0 3

Boldenone (3) 4 0

Carprofen (4) 0 1

Clenbuterol (3) 51 0

Clenbuterol (3) Flunixin (4) 1 0

Dimethylsuloxide (DMSO) (5) 15 0

Flunixin (4) 5 2

Glycopyrrolate (3) 1 0

Ibuprofen (4) Methocarbamol (4) 1 0

Isoxsuprine (4) 1 0

Methocarbamol (4) 5 0

Naproxen (4) 1 0

Naproxen (4) Phenylbutazone (na) 1 0

Phenylbutazone (NA) 56 0

Procaine (3) 2 2

Testosterone (3) 5 0

Testosterone (3) Boldenone (3) 1 0

Testosterone (3) Nandrolone (3) Dimethylsuloxide (DMSO) (5) 3 0

Theobromine (4) 0 1

Zipaterol (2) 4 0

TOTALS 163 9

Class (1) Stimulant and depressant drugs that have the highest potential to affect performance and that have no generally accepted meidcal use in the racing horse

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 horse but the pharmacology of which

suggests less potential to affect performance than drugs in Class 2 Class (4) This class includes therapeutic medications that would be expected to have less potential to affect performance than those

in Class 3 Class (5) This class includes therapeutic medications for which concentration limits have been established by the racing jurisdictions

as well as certain miscellaneous agents such as dimethylsulfoxide (DMSO) and other medications as determined by the regulatory bodies

37

F

INA

NC

IAL

ST

AT

EM

EN

TS

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

SLOT ACTIVITIES AND INDIAN GAMING COMPACT FISCAL YEAR 20142015

State Revenue From Regular Performances Tax on Attendance $ 32258 Daily License Fees 2317268 Tax on Handle 8543609

State Revenue From Pari-Mutuel Performances (1) $ 10893135

Other State Revenue Occupational Licenses $ 525302 Fingerprint Fees 235539 Escheated Tickets (2) 795228 Racing Scholarship Funds (2) 0 PMW Trust Fund - Drug Fines 87650 Miscellaneous Revenue 32581 General Revenue Fund - Other Fines 20025

Other State Revenue $ 1696325

Total Pari-Mutuel State Revenue $ 12589460

State Revenue From Cardrooms Table Fees $ 693000 Gross Receipts(3) 13589789 Occupational Licenses 184502

Total State Revenue From Cardrooms $ 14467291

State Revenue From Slots CompulsiveAddictive Gambling Fee (4) $ 1750000 Facility License Fee (4) 14000000 Slot Taxes(5) 182584841 Fingerprint Fees 30028 Occupational Licenses 337334 Miscellaneous Revenue 5572 Miscellaneous Fines 11300

Total State Revenue From Slots $ 198719075

Total State Revenue Generated From Pari-Mutuel Cardroom and Slots $ 225775826

State Revenue From Indian Gaming Compact Indian Gaming Compact (6) $ 255610619 Indian Gaming Compact Reimbursements 253772

Total State Revenue From Indian Gaming Compact $ 255864391

TOTAL STATE REVENUE GENERATED $ 481640217

(1) Daily license fees and taxes reported above reported above are amounts collected and not reflect amounts due

(2) Escheated tickets and Racing Scholarship Funds are distributed to the Department of Education

(3) One-half of cardroom gross receipts is deposited into the General Revenue Fund

(4) Both amounts include payments from Calder Casio and Race Course Gulfstream Park Racing and Casino Mardi Gras Racetrack and Gaming Center Isle Casino and Racing at Pompano Park Flagler Dog Track and Magic City Casino Miami Jai Alai and South Florida Racing Association (Hialeah Park)

(5) Slot taxes are distributed to the Department of Education

(6) Indian Gaming Compact payments are deposited into the General Revenue Fund

38

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

BALANCE SHEET SPECIAL REVENUE FUND

FOR FISCAL YEAR ENDED JUNE 30 2015

2015 2014

ASSETS

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

$ 753311 3254344

368284 15699389

(36217) 5066

286564

$ 6567906731219

34812815266142

(32884)11371

175988

TOTAL ASSETS $ 20330741 $ 23156753

LIABILITIES amp FUND EQUITY Liabilities Accounts payable $ 98554 $ 131567 Accrued salaries 282993 245289 Due to other funds 15432 4325 Due to other state agencies 14092160 13612023 Due to general revenue 685418 665939 Compensated absences - 9313

Total Liabilities 15174556 14668455

Fund Equity Unreserved 5156185 8488298

Total Fund Equity 5156185 8488298

TOTAL LIABILITIES amp FUND EQUITY $ 20330741 $ 23156753

The financial statements and notes are for informational purposes only

39

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 2015

FINAL 2015 2014

BUDGET ACTUAL VARIANCE ACTUAL

REVENUES

Fees Charges Commissions and Sales

Licenses and Permits

Taxes

Fines Forfeits Judgments and Settlements

Interest and Dividends Net

Refunds

Miscellaneous Receipts

$ 19552155

552304

197324441

212335

29537

250000

211412

$ 19301397

712058

198093473

95112

122153

254983

31106

$ (250758) $

159754

769032

(117223)

92616

4983

(180306)

19569151

502696

190162520

116787

84893

270769

213872

Total Revenues 218132184 218610282 478098 210920688

EXPENDITURES CURRENT OPERATING

Salaries

Other Personal Services

Other Operating Expenditures

Operation of Motor Vehicles

Risk Management

State Attorney-Slots

PMW Lab Services

PMW Compliance System

TrDMSHR SVCSSTW Contract

Cardroom Tax Distribution

Other Contracted Services

Compulsive Gambling Prevention

Racing Animal Med Research

OPERATING CAPITAL OUTLAY

Acquisition of Motor Vehicles

Assessment for Fingerprinting

Service Charge to General Revenue

Refunds

Transfer to FDLE Slots Investigation

Transfers to Other Funds

Transfers to General Revenue

7104979 1677615 976075 81743

169792 222971

2266000 296476 58635

1800000 141731 930000 100000

23895 24802

460400 3150000 164650

‐188594212

27000000

6494226 1465527 842849 61944

169792 222971

2266000

246396 58635

1701933 29530

930000 93633 12523 20385

374197 2859023

13173 -

184079657

20000000

610753

212087

133226

19799

-

-

-

50080

-

98067

112201

0

6367

11372

4417

86203

290977

151477

-

4514555

7000000

6429448

1237420

736549

78141

105689

208651

2266000

246415

57114

1658542

31082

600000

100000

32240

54798

320769

2937007

132397

-

175530395

18500000

Total Expenditures 235243976 221942395 13301581 211262657

Excess (Deficiency) of Revenues Over (Under) Expenditures

FUND BALANCE JULY 1 2014

(17111792)

8488298

(3332113)

8488298

(12823484)

-

(341969)

8830267

FUND BALANCE JUNE 30 2015 $ (8623494) $ 5156185 $ (12823484) $ 8488298 (1) (1)

(1) Does not include budget of $37000000 for category 190000 Investments Actual expenditures for category 190000 were closed into the investment account

The financial statements and notes are for informational purposes only

40

CA

RD

RO

OM

PA

RI-

MU

TU

EL

AN

DS

LO

T S

TA

TU

TE

MA

TR

IX

STATUTE TOPIC GREYHOUND JAI ALAI THOROUGHBRED HARNESS QUARTER HORSE

FEES $80 per race $40 per game $100 per race $100 per race $100 per race

Daily License Fees On Live

On-track Handle

5500951(1)(a) FS 5500951(1)(a) FS 5500951(1)(a) FS 5500951(1)(a) FS 5500951(1)(a) FS

$80 per race but not to exceed $40 per game but not to exceed $100 per race but not to exceed $100 race but not to exceed $500 $100 per race but not to exceed Daily License $500 per day $500 per day $500 per day per day $500 per day

Fees On Simulcast Handle

5500951(1)(a) FS 5500951(1)(a) FS 5500951(1)(a) FS 5500951(1)(a) FS 5500951(1)(a) FS

OUTS (ESCHEATS)

Live On-track Handle

Paid to the state of Florida 5501645(2) FS

Paid to the state of Florida 5501645(2) FS

Retained by permitholder 5502633(3) FS

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)

FS FS

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

TAXES

Tax On Admissions

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

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

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

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

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

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

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

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

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

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

Tax On Live On-track Handle

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

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

05 of handle 55009515(2)(a) FS

05 of handle 55009512(2)(a) FS

1 of handle 5500951(3)(a) FS

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) FS

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

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) FS

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) FS

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) FS

This matrix represents a summary of 2014 Statutes Please refer to the cite noted by statutory topic for specific language governing pari-mutuel wagering

41

STATUTE TOPIC GREYHOUND JAI ALAI THOROUGHBRED HARNESS QUARTER HORSE

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

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 FS

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 FS

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

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

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 FS

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) FS

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

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

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

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 FS

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

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

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

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 FS

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

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

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 FS

Year then tax on handle is 23 5500951(3)(c)2 FS

CHARITY PERFORMANCES

Maximum of five days Maximum of five days Maximum of five days Maximum of five days Maximum of five days 5500351(1) FS 5500351(1) FS 5500351(1) FS 5500351(1) FS 5500351(1) FS

Permitholders are allowed to Permitholders are allowed to One additional scholarship day to conduct one additional day to be conduct two additional tracks located in Hillsborough designated as ldquoGreyhound Adopt- performances known as ldquoRetired County for the benefit of Pasco-A-Pet Day Proceeds are paid to Jai Alai Playersrsquo Charity Dayrdquo for a Hernando Community College bona fide organizations that fund to benefit retired jai alai 5500351(6)(a) and promote the adoption of players 5500351(8) FS 5500351(6)(b) FS greyhounds 5501648(2) FS

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 FS

This matrix represents a summary of 2014 Statutes Please refer to the cite noted by statutory topic for specific language governing pari-mutuel wagering

42

STATUTE TOPIC GREYHOUND JAI ALAI THOROUGHBRED HARNESS QUARTER HORSE

TAX CREDITS amp EXEMPTIONS

(excluding charity performances

unless otherwise noted)

Tax exemption of $360000 per state fiscal year or $500000 for three permitholders that held a full live schedule in 1995 and closest to another state authorizing greyhound racing 55009514(1) FS

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) FS

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 is paid directly to the Jockeys Guild by the permitholders 55009515(6) FS

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

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

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 FS

$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 FS

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

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) FS

This matrix represents a summary of 2014 Statutes Please refer to the cite noted by statutory topic for specific language governing pari-mutuel wagering

43

STATUTE TOPIC STATUTE REFERENCE SUMMARY

FEES

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

TAXES

Tax On Cardroom Gross Receipts

849086(13)(a) FS

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts Pursuant to Section 849086(13)(c) FS one-half credited to Pari-Mutuel Wagering Trust Fund and one-half being credited to the General Revenue Fund

Tax On Admissions 849086(13)(b) FS

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

FINES

Administrative Fine 849086(14)(c) FS An administrative fine up to $1000 for each violation may be imposed on any person who has violated or failed to comply with the provisions of Section 849086 FS

ANNUAL DISBURSEMENT TO COUNTIES AND MUNICIPALITIES

Annual Disbursement To Counties and Municipalities

849086(13)(h) FS One-quarter of moneys deposited into the Pari-Mutuel Wagering Trust Fund shall by October 1 of each year be distributed to the local counties or municipalities where the approved cardrooms are located

This matrix represents a summary of 2014 Statutes Please refer to the cite noted by statutory topic for specific language governing operation of cardooms

44

STATUTE TOPIC STATUTE REFERENCE SUMMARY

FEES

Slot License Fee 551106(1)(a) FS Annual fee for each slot machine facility is $2 million paid with the initial license application and annual 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 551106(3) FS

The tax rate on slot machine revenues is 35 Payment for the tax on slot machine revenues shall be remitted by 3 pm on the 5th day of each calendar month for taxes imposed and collected for the preceding calendar month If the 5th day of the calendar month falls on a weekend payments shall be remitted by 3 pm the first Monday following the weekend

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 for 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 Penalties

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 2014 Statutes Please refer to the cite noted by statutory topic for specific language governing slot operations

45

  • Table of Contents 2014-2015
  • Overview 2014-15
  • Division overview 1415
  • Events Shaping 2014-15
  • Fiscal Years Comparative Data 2014-15
  • PMW Graphs 2014-2015
  • PMW Handle Statistics 2014 2015
  • Guest Handle by Host 2014-2015
  • 20142015 Charity-scholarship
  • Cardroom Statistics 2014-2015
  • Cardroom Revenue 2014 2015
  • Slot Comparative Data 2014-2015
  • Daily revenue per machine 14-15
  • 2014-15 permitholder map for report
  • Permitholder Contact Operating In 84rd annual rpt
  • Promotional Programs for FL Horses 20142015
  • Drug Positives for 2014-15
  • Summary of State Revenue 2014-2015 (Final
  • PMW 06 30 15 Final Report
  • PMW Statute Matrix 2014-2015
  • Cardroom Statute Matrix 2014-2015
  • Slot Statute Matrix 20142015
  • Annual Report Cover 2416pdf
    • Florida Department of Business and Professional Regulation
Page 9: Division of Pari-Mutuel Wagering Annual Report …...2016/03/07  · This annual report encompasses the fiscal year which began July 1, 2014, and ended June 30, 2015. This is the 84th

S

TA

TIS

TIC

AL

SE

CT

ION

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 $748 billion in pari-mutuel handle wagered resulted in $437 billion in state revenue This fiscal year the pari-mutuel industry operated 3441 racing days which resulted in state revenue of $12589460 total paid attendance of 377660 and total pari-mutuel handle of $779336136

Over the last 10 years pari-mutuel wagering has experienced a 486 percent decline in handle and total state revenue has decreased 642 percent along with a 311 percent decrease in the number of racing days Shown below is a summary of pari-mutuel handle and state revenue for Fiscal Years 20052006 through 20142015

PARI-MUTUEL HANDLE AND STATE REVENUE SUMMARY

Fiscal Year Number of

Racing Days Total Paid

Attendance

Total Pari-Mutuel

Handle Total State Revenue (1)

State Revenue as a Percent

of Handle

20052006 4993 2066192 $1514758761 $35178969 232

20062007 5592 2351126 $1480427370 $30214151 204

20072008 4857 1419748 $1343912504 $25657727 191

20082009 4364 722699 $1108401006 $19814027 179

20092010 4167 614889 $ 958537395 $16706611 174

20102011 3633 507804 $ 883381429 $13640020 154

20112012 3602 469497 $ 876146485 $13802723 158

20122013 3628 430707 $ 872272660 $13200709 151

20132014 3582 383864 $ 850136735 $13785681 162

20142015 3441 377660 $ 779336136 $12589460 162

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

7

I I

I I

I I

- I I - I I

I I I I

- I I

- I I

bull a bull a

r- I

r- 1

-- I

-- I

r- I I

I

I

I

bull a bull a

HISTORICAL PARI-MUTUEL WAGERING ACTIVITY

00 02 04 06 08 10 12 14 16 18

2006

2007

2008

2009

2010

2011

2012

2013

2014

2015

Handle ($ in billions)

Fis

cal Y

ear

Pari-Mutuel Handle by IndustryFiscal Years 20052006-20142015

Total Handle Horse Total Handle Greyhound Total Handle Jai Alai Total Handle

0 5 10 15 20 25 30 35 40 45 50 55 60 65 70

2006

2007

2008

2009

2010

2011

2012

2013

2014

2015

State Revenue ($ in millions)

Fis

cal Y

ear

State Tax Revenue by IndustryFiscal Years 20052006-20142015

Total State Revenue Horse State Revenue Greyhound State Revenue Jai Alai State Revenue

8

-=r - I

I

--- I

--- I

--- I

-- I

I ~ -I

I

bull D bull D D

I

I

I

D bull D

HISTORICAL PARI-MUTUEL WAGERING ACTIVITY

00 02 04 06 08 10 12 14 16 18

2006

2007

2008

2009

2010

2011

2012

2013

2014

2015

Handle ($ in billions)

Fis

cal

Yea

r

Total Pari-Mutuel Handle ALL PERMITHOLDERS

Fiscal Years 20052006-20142015

Total Handle LiveOntrack Intertrack Intertrack Simulcast Simulcast

00 05 10 15 20 25 30 35

2006

2007

2008

2009

2010

2011

2012

2013

2014

2015

Effective Tax Rate

Fis

cal Y

ear

Total Tax and Daily License Fees as a Percentage of Handle ALL INDUSTRIES

Fiscal Years 20052006-20142015

Horse Greyhound Jai Alai

9

Cl Cl

I I I I I

I I I I I

I I I I I

I I I I I

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

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

I I I I

I I I I I

Cl

HISTORICAL PARI-MUTUEL WAGERING ACTIVITY

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

2006

2007

2008

2009

2010

2011

2012

2013

2014

2015

Performances

Fis

cal

Yea

r

Number of Pari-Mutuel Performances Fiscal Years 20052006-20142015

Total Performances Horse Performances Greyhound Performances Jai Alai Performances

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

2006

2007

2008

2009

2010

2011

2012

2013

2014

2015

Purses Paid ($ in millions)

Fis

cal Y

ear

Purses Paid Fiscal Years 20052006-20142015

Total Purses Paid Horse Purses Paid Greyhound Purses Paid

10

COMPONENTS OF PARI-MUTUEL HANDLE FROM PERFORMANCES

Fiscal Year 20142015

Greyhound Racing Permitholders

Daytona Beach Kennel Club Inc $41860 $27918 $34689 $2476233 $6810996 $9391696

Derby Lane (St Petersburg Kennel Club Inc) 120000 466058 131202 4802255 17654017 23173532

Ebro Greyhound Park 19127 13555 1638 479170 1091489 1604979

Flagler Dog Track 116160 462594 65415 3796114 15426402 19866685

HampT Gaming Inc dba Mardi Gras Racetrack 39786 214765 37140 2356433 9155873 11803997

Jacksonville Kennel Club Inc 16800 9975 91786 2552628 8582510 11253699

License Acquistions LLCdba Palm Beach Greyhound Racing 36000 80036 68758 3062175 10464529 13711498

Mardi Gras Racetrack and Gaming Center 16020 22329 43629 1784986 6407023 8273987

Melbourne Greyhound Park LLC 18455 2708 0 48113 156951 226227

Naples-Ft Myers Greyhound Track 104320 226005 47039 3648257 13420355 17445976

Orange Park Kennel Club Inc 14400 0 89388 3310699 10962529 14377016

Palm Beach Kennel Club 154240 625301 105299 8828679 35547082 45260601

Penn Sanford LLC dba Sanford-Orlando Kennel Club 14560 13158 15123 1718967 6231279 7993087

Pensacola Greyhound Racing LLP 23281 9728 0 231509 785922 1050440

SOKC LLC dba Sanford-Orlando Kennel Club 38800 74952 17047 2241280 8354860 10726939

Sarasota Kennel Club Inc 16880 14029 33965 1789458 5713340 7567672

St Johns Greyhound Park 25200 42385 83833 3943291 13143155 17237864

Tampa Greyhound Track 45600 131680 99659 4575828 15458103 20310870

West Volusia Racing Inc 17240 0 27720 2006288 5479953 7531201 Total Greyhound Permitholders $878729 $2437176 $993330 $53652363 $190846368 $248807966

Jai Alai Permitholders

Dania Jai Alai $57600 $0 $783 $715530 $2341642 $3115555

Dania Summer Jai Alai 41040 0 767 660115 2122697 2824619

Ft Pierce Jai Alai 13120 0 0 18781 92385 124286

Hamilton Jai Alai and Poker (A) 72960 0 0 (72956) 14 18

Miami Jai Alai 73440 0 6427 1220032 3713589 5013488

Ocala Poker and Jai Alai 13120 0 0 (13111) 35 44

Orlando Jai Alai 13760 0 0 (13095) 43 708

Summer Jai Alai 62400 0 7152 987624 3020351 4077527 Total Jai Alai Permitholders $347440 $0 $15129 $3502920 $11290756 $15156245

Thoroughbred Racing Permitholders

Calder Race Course Inc(B) $47000 $125812 $115709 $4084337 $16309003 $20681861

Gulfstream Park Thoroughbred After Racing Program Inc 42600 130616 130398 4289825 17464900 22058339

Gulfstream Park Racing Association Inc (B) 297200 4072917 196831 60234881 245531985 310333814

Tampa Bay Downs Inc 265600 1203805 72514 18999172 77534717 98075808

Tropical Park LLC (B) 40200 123415 74103 3299868 13424384 16961970 Total Thoroughbred Permitholders $692600 $5656565 $589555 $90908083 $370264989 $468111792

Harness Racing Permitholders

Isle Casino and Racing at Pompano Park $302000 $502631 $11865 $9273018 $35385884 $45475398

Quarter Horse Racing Permitholders

Gretna Racing LLC $30400 $508 $0 ($23043) $42951 $50816

Hamilton Downs Horsetrack LLC 16000 0 0 ($15999) 5 6

Ocala Breeders Sales Company Inc 200 139 0 $4088 16785 21212

South Florida Racing Association LLC (Hialeah Park) 33900 19316 0 $296156 1362091 1711463

South Marion Real Estate Holdings LLC 16000 12 0 ($15813) 1039 1238

Total Quarter Horse Permitholders $96500 $19975 $0 $245389 $1422871 $1784735

$2317269 $8616347 $1609879 $157581773 $609210868 $779336136TOTAL FOR ALL PERMITHOLDERS

Daily License Fee Tax on Handle Total Paid To

Charities Permitholder Revenues From

Pari-Mutuel Handle Public Pool Total Handle

Daily license fees and taxes were not collected Permitholder relinquished jai alai permit (A)

(B) Daily license fees and taxes reported above are amounts due from performances held and do not equal amounts collectedpaid

11

TOTAL STATE REVENUE FROM PERFORMANCES

Fiscal Year 20142015

Greyhound Racing Permitholders

Daytona Beach Kennel Club Inc

Derby Lane (St Petersburg Kennel Club Inc)

Ebro Greyhound Park

Flagler Dog Track

HampT Gaming Inc dba Mardi Gras Racetrack

Jacksonville Kennel Club Inc

License Acquistions LLCdba Palm Beach Greyhound Racing

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 Racing LLP

SOKC LLC dba Sanford-Orlando Kennel Club

Sarasota Kennel Club Inc

St Johns Greyhound Park

Tampa Greyhound Track

West Volusia Racing Inc

otal Greyhound Permitholders T

ai Alai Permitholders J

Dania Jai Alai

Dania Summer Jai Alai

Ft Pierce Jai Alai

Hamilton Jai Alai and Poker (B)

Miami Jai Alai

Ocala Poker and Jai Alai

Orlando Jai Alai

Summer Jai Alai

Total Jai Alai Permitholders

Thoroughbred Racing Permitholders

Calder Race Course Inc(C)

Gulfstream Park Thoroughbred After Racing Program Inc

Gulfstream Park Racing Association Inc(C)

Tampa Bay Downs Inc

Tropical Park LLC(C)

Total Thoroughbred Permitholders

arness Racing Permitholders H

Isle Casino and Racing at Pompano Park

Quarter Horse Racing Permitholders

Gretna Racing LLC

Hamilton Downs Horsetrack LLC

Ocala Breeders Sales Company Inc South Florida Racing Association LLC (Hialeah Park) South Marion Real Estate Holdings LLC otal Quarter Horse Permitholders T

TOTAL FOR ALL PERMITHOLDERS

LIVE SIMULCAST ITW ITW SIM CHARITY

PERFORMANCES

Tax on Handle Daily License

Fee Total Live Taxes and

Fees Collected Tax on Handle Daily

License Fee

Total Simulcast Taxes and Fees

Collected Tax on Handle

Tax on Handle Daily License Fee

TOTAL TAXES AND FEES

COLLECTED (A)

$11979 $18480 $30459 $3808 $6500 $10308 $12131 $0 $16880 $69778

216139 105600 321739 0 0 0 249919 0 14400 586058

13555 17207 30762 0 0 0 0 0 1920 32682

29327 55600 84927 38555 47000 85555 73144 321568 13560 578754

7606 9280 16886 56031 20806 76837 10378 140750 9700 254551

4285 2400 6685 0 0 0 5690 0 14400 26775

30663 21600 52263 0 0 0 49373 0 14400 116036

4838 4320 9158 3951 2000 5951 5048 8492 9700 38349

2708 18455 21163 0 0 0 0 0 0 21163

145073 94400 239473 0 0 0 80932 0 9920 330325

0 0 0 0 0 0 0 0 14400 14400

261698 139840 401538 0 0 0 363603 0 14400 779541

7895 7200 15095 0 0 0 5263 0 7360 27718

9728 23281 33009 0 0 0 0 0 0 33009

42941 31600 74541 0 0 0 32011 0 7200 113752

11049 8560 19609 0 0 0 2980 0 8320 30909

17897 10800 28697 0 0 0 24488 0 14400 67585

65803 31200 97003 0 0 0 65877 0 14400 177280

0 0 0 0 0 0 0 0 17240 17240

$883184 $599823 $1483007 $102345 $76306 $178651 $980837 $470810 $202600 $3315905

$0 $56960 $56960 $0 $0 $0 $0 $0 $640 $57600

0 40400 40400 0 0 0 0 0 640 41040

0 12800 12800 0 0 0 0 0 320 13120

0 72960 72960 0 0 0 0 0 0 72960

0 70560 70560 0 0 0 0 0 2880 73440

0 13120 13120 0 0 0 0 0 0 13120

0 12160 12160 0 0 0 0 0 1600 13760

0 60000 60000 0 0 0 0 0 2400 62400

$0 $338960 $338960 $0 $0 $0 $0 $0 $8480 $347440

$18897 $40000 $58897 $3 $1000 $1003 $106855 $57 $6000 $172812

35478 34600 70078 0 0 0 95138 0 8000 173216

227247 115200 342447 317057 173500 490557 596688 2931925 8500 4370117

72707 83500 156207 23159 174000 197159 330124 777815 8100 1469405

28567 32800 61367 0 0 0 94848 0 7400 163615

$382896 $306100 $688996 $340219 $348500 $688719 $1223653 $3709797 $38000 $6349165

$16888 $115600 $132488 $60933 $179000 $239933 $49710 $375100 $7400 $804631

$508 $30400 $30908 $0 $0 $0 $0 $0 $0 $30908

0 16000 16000 0 0 0 0 0 0 16000

139 200 339 0 0 0 0 0 0 339 14076 33900 47976 0 0 0 5240 0 0 53216

12 16000 16012 0 0 0 0 0 0 16012 $14735 $96500 $111235 $0 $0 $0 $5240 $0 $0 $116475

$1297703 $1456983 $2754686 $503497 $603806 $1107303 $2259440 $4555707 $256480 $10933616

(A) The amounts shown are taxes and fees collected after the application of any applicable tax credits and do not include admissions tax

(B) Daily license fees and taxes were not collected Permitholder relinquished jai alai permit

(C) Daily license fees and taxes reported above are amounts due from performances held and do not equal amounts collectedpaid

12

--ON-TRACK INTERTRACK TOTAL REGULAR ON-TRACK INTERTRACK TOTAL CHARITY

Live Simulcast ITW ITWS

HANDLE

Live Simulcast ITW ITWS

SCHOLARSHIP HANDLE

TOTAL HANDLE

$3523371 $868918 $4427490 $0 $8819779 $297699 $42626 $231592 $0 $571917 $9391696

9533807 0 11638810 0 21172617 1059192 0 941723 0 2000915 23173532

1583425 0 0 0 1583425 21554 0 0 0 21554 1604979

1403931 1356247 3970170 11921720 18652068 133346 74775 325616 680880 1214617 19866685

1314178 2268887 1825420 5740184 11148669 125328 116342 144473 269185 655328 11803997

3301767 0 6314736 0 9616503 606191 0 1031005 0 1637196 11253699

3670413 0 8609171 0 12279584 444347 0 987567 0 1431914 13711498

1191095 1367504 1692222 3217762 7468583 152555 157931 158399 336519 805404 8273987

226227 0 0 0 226227 0 0 0 0 0 226227

9175441 0 7474514 0 16649955 489142 0 306879 0 796021 17445976

4494472 0 8341268 0 12835740 658105 0 883171 0 1541276 14377016

14584456 809 28703171 0 43288436 807857 0 1164308 0 1972165 45260601

3700210 0 4006735 7706945 121092 0 165050 0 286142 7993087

1050440 0 0 0 1050440 0 0 0 0 0 1050440

5373679 0 5043177 10416856 138849 0 171234 0 310083 10726939

4807906 0 2255502 7063408 397063 0 107201 0 504264 7567672

5569600 0 10211580 0 15781180 603425 0 853259 0 1456684 17237864

7914731 0 10838847 18753578 705749 0 851543 0 1557292 20310870

2510139 1001830 3551843 0 7063812 208727 67637 191025 0 467389 7531201

$84929288 $6864195 $118904656 $20879666 $231577805 $6970221 $459311 $8514045 $1286584 $17230161 $248807966

$571897 $0 $2508977 $0 $3080874 $6959 $0 $27722 $0 $34681 $3115555

587303 0 2205463 0 2792766 4325 0 27528 0 31853 2824619

122082 0 0 0 122082 2204 0 0 0 2204 124286

18 0 0 0 18 0 0 0 0 0 18

2123034 0 2650181 0 4773215 132045 0 108228 0 240273 5013488

44 0 0 0 44 0 0 0 0 0 44

530 0 0 0 530 178 0 0 0 178 708

1634190 0 2213369 0 3847559 108949 0 121019 0 229968 4077527

$5039098 $0 $9577990 $0 $14617088 $254660 $0 $284497 $0 $539157 $15156245

$3779406 $643 $7653369 $3388 $11436806 $542358 $586922 $1230769 $6885006 $9245055 $20681861

7095663 0 5448365 0 12544028 1547278 2330484 1080818 4555731 9514311 22058339

45449497 63411323 34882808 147246936 290990564 9304122 2587158 4009765 3442205 19343250 310333814

18334591 4631854 22749018 45949688 91665151 2079980 215739 2133899 1981039 6410657 98075808

5713383 0 5377935 0 11091318 1542846 1138461 1252356 1936989 5870652 16961970

$80372540 $68043820 $76111495 $193200012 $417727867 $15016584 $6858764 $9707607 $18800970 $50383925 $468111792

$3377614 $12186640 $1654272 $27270383 $44488909 $175674 $204682 $108546 $497587 $986489 $45475398

$50816 $0 $0 $0 $50816 $0 $0 $0 $0 $0 $50816

6 0 0 0 6 0 0 0 0 0 6

21212 0 0 0 21212 0 0 0 0 0 21212

1407629 0 303834 0 1711463 0 0 0 0 0 1711463

1238 0 0 0 1238 0 0 0 0 0 1238

$1480901 $0 $303834 $0 $1784735 $0 $0 $0 $0 $0 $1784735

$175199441 $87094655 $206552247 $241350061 $710196404 $22417139 $7522757 $18614695 $20585141 $69139732 $779336136

TOTAL REGULAR AND CHARITYSCHOLARSHIP HANDLE

13

Fiscal Year 20142015

Greyhound Racing Permitholders

Daytona Beach Kennel Club Inc

Derby Lane (St Petersburg Kennel Club Inc)

Ebro Greyhound Park

Flagler Dog Track

HampT Gaming Inc dba Mardi Gras Racetrack

Jacksonville Kennel Club Inc

License Acquistions LLCdba Palm Beach Greyhound Racing

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 Racing LLP

SOKC LLC dba Sanford-Orlando Kennel Club

Sarasota Kennel Club Inc

St Johns Greyhound Park

Tampa Greyhound Track

West Volusia Racing Inc

Total Greyhound Permitholders

Jai Alai Permitholders

Dania Jai Alai

Dania Summer Jai Alai

Ft Pierce Jai Alai

Hamilton Jai Alai and Poker

Miami Jai Alai

Ocala Poker and Jai Alai

Orlando Jai Alai

Summer Jai Alai

Total Jai Alai Permitholders

Thoroughbred Racing Permitholders

Calder Race Course Inc

Gulfstream Park Thoroughbred After Racing Program Inc

Gulfstream Park Racing Association Inc

Tampa Bay Downs Inc

Tropical Park LLC

Total Thoroughbred Permitholders

arness Racing PermitholdersHIsle Casino and Racing at Pompano Park

Quarter Horse Racing Permitholders

Gretna Racing LLC

Hamilton Downs Horsetrack LLC

Ocala Breeders Sales Company Inc

South Florida Racing Association LLC (Hialeah Park)

South Marion Real Estate Holdings LLC

Total Quarter Horse Permitholders

TOTAL FOR ALL PERMITHOLDERS

TOTAL INTERTRACK WAGERING HANDLE BY GUEST

Fiscal Year 20142015 HOST PERMITHOLDER

HampT LICENSE MARDI NAPLES-FT ORANGE

GUEST PERMITHOLDER DAYTONA DERBY LANE FLAGLER GAMING JACKSONVILLE ACQUISITIONS GRAS MYERS PARK PALM BEACH

Greyhound Permitholders

Daytona Beach Kennel Club Inc $0 $565458 $39559 $427410 $0 $0 $104468 $206685 $277512 $1151228

Derby Lane (St Petersburg Kennel Club Inc) 400403 0 1264104 734615 539353 1001528 607941 629560 647548 2849276

Ebro Greyhound Park 0 477061 0 0 120937 224118 0 0 235451 680012

Flagler Dog Track 151770 523863 0 963972 289348 735708 675977 1065094 387667 1879977

HampT Gaming Inc dba Mardi Gras Racetrack 401713 613199 4774145 0 360241 639971 0 546941 452471 1395239

Jacksonville Kennel Club Inc 358833 765165 1719031 1141912 954413 612233 737600 486962 1190813 1951322

License Acquisitions LLC dba Palm Beach Greyhound Racing 0 0 173584 0 615703 0 0 0 5943 0

Mardi Gras Racetrack and Gaming Center 166597 176181 0 0 0 0 0 261184 0 524811

Melbourne Greyhound Park LLC 143910 309211 425960 276671 156745 329341 166263 181638 215933 1166738

Naples-Ft Myers Greyhound Track 127563 463029 876748 373230 137187 418511 213848 0 172869 1245367

Orange Park Kennel Club Inc 582020 1330147 2466171 1446962 0 947689 962835 629249 0 2923035

Palm Beach Kennel Club 383702 974646 89373 168222 0 0 173650 638791 757417 0

Penn Sanford LLCdba Sanford-Orlando Kennel Club 27473 0 1914324 0 609935 845170 375525 197288 358897 829361

Pensacola Greyhound Racing LLP 307729 0 163376 0 989261 218085 0 244201 1314092 1085806

SOKC LLC dba Sanford-Orlando Kennel Club 381947 1161172 403656 1399880 0 0 548963 609278 402546 1853594

Sarasota Kennel Club Inc 169028 1095005 947929 518427 331449 638994 303878 301445 316793 1735277

Tampa Greyhound Track 327772 2272374 299586 200196 500562 783090 202989 667209 623047 2372865

West Volusia Racing Inc 0 0 213735 0 483096 446746 32249 42607 261731 386957

Total Greyhound Permitholders $3930460 $10726511 $15771281 $7651497 $6088230 $7841184 $5106186 $6708132 $7620730 $24030865

Jai Alai Permitholders

Dania Jai Alai $0 $0 $22129 $0 $0 $0 $673 $0 $3379 $5198

Dania Summer Jai Alai 0 0 418231 0 63162 132771 0 0 5428 6946

Ft Pierce Jai Alai 124646 219015 131580 81696 150940 344760 57705 234438 159800 1089127

Miami Jai Alai 0 0 0 0 0 0 0 0 0 0

Ocala Poker and Jai Alai 151375 347426 92457 58560 185742 156611 62039 187718 241574 480339

Orlando Jai Alai 0 0 0 0 0 0 0 0 0 0

Summer Jai Alai 0 0 0 0 0 0 0 0 0 0

Total Jai Alai Permitholders $276021 $566441 $664397 $140256 $399844 $634142 $120417 $422156 $410181 $1581610

Thoroughbred Permitholders

Calder Race Course Inc $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

Tampa Bay Downs Inc 0 1125416 0 0 174740 252125 0 0 231926 1037492

Total Thoroughbred Permitholders $0 $1125416 $0 $0 $174740 $252125 $0 $0 $231926 $1037492

Harness Permitholders

Isle Casino and Racing at Pompano Park $0 $0 $237740 $187509 $252530 $494248 $178299 $295037 $399234 $1942130

Quarter Horse Permitholders

Gretna Racing LLC $324950 $0 $224968 $0 $430397 $227477 $0 $356068 $562368 $829223

Hamilton Downs Horsetrack LLC 0 0 0 0 0 0 0 0 0 0

Ocala Breeders Sales Company Inc 127651 162165 0 0 0 147562 0 0 0 446159

South Florida Racing Association LLC (Hialeah Park) 0 0 0 0 0 0 0 0 0 0

Total Quarter Horse Permitholders $452601 $162165 $224968 $0 $430397 $375039 $0 $356068 $562368 $1275382

TOTAL FOR ALL PERMITHOLDERS $4659082 $12580533 $16898386 $7979262 $7345741 $9596738 $5404902 $7781393 $9224439 $29867479

Note Figures above include handle from charityscholarship performances

CO

NT

INU

ED

ON

NE

XT

PA

GE

14

TOTAL INTERTRACK WAGERING HANDLE BY GUEST

Fiscal Year 20142015 HOST PERMITHOLDER

GUEST PERMITHOLDER

Penn Sanford SOKC LLC SARASOTA ST JOHNS

TAMPA GREYHOUND

WEST VOLUSIA RACING DANIA DANIA SUMMER MIAMI

Greyhound Permitholders

Daytona Beach Kennel Club Inc $18870 $257246 $116307 $591617 $48726 $0 $16797 $0 $135979

Derby Lane (St Petersburg Kennel Club Inc) 244840 323299 211898 733632 0 315558 145588 120889 262575

Ebro Greyhound Park 0 0 154402 305588 505515 0 11237 21454 0

Flagler Dog Track 184541 161709 115095 408522 525808 135468 0 0 0

HampT Gaming Inc dba Mardi Gras Racetrack 372309 444629 213355 279547 591483 360858 63450 84419 0

Jacksonville Kennel Club Inc 380130 450051 203278 1536495 640841 277140 70729 65346 119792

License Acquisitions LLC dba Palm Beach Greyhound Racing 271011 0 0 0 392517 159925 0 130997 0

Mardi Gras Racetrack and Gaming Center 62081 129318 166952 234641 105405 32149 37148 0 0

Melbourne Greyhound Park LLC 148544 193925 93457 262838 249891 107382 185619 164531 391831

Naples-Ft Myers Greyhound Track 141893 169446 160594 196425 418451 102874 0 0 0

Orange Park Kennel Club Inc 555341 638718 265721 0 1391013 424735 63635 69014 129251

Palm Beach Kennel Club 198344 599208 204508 896607 412510 138616 177706 11871 287759

Penn Sanford LLCdba Sanford-Orlando Kennel Club 0 0 0 161508 1046276 347597 0 0 0

Pensacola Greyhound Racing LLP 228664 382523 118421 1504719 0 290896 27110 22780 17476

SOKC LLC dba Sanford-Orlando Kennel Club 0 0 0 738955 0 0 0 0 0

Sarasota Kennel Club Inc 231313 279471 0 330631 991541 132114 0 0 0

Tampa Greyhound Track 484967 598340 306260 756514 2180833 282630 138561 114061 253939

West Volusia Racing Inc 214824 0 32455 57766 496418 0 65497 84753 27124

Total Greyhound Permitholders $3737672 $4627883 $2362703 $8996005 $9997228 $3107942 $1003077 $890115 $1625726

Jai Alai Permitholders

Dania Jai Alai $0 $0 $0 $0 $2299 $2692 $0 $0 $0

Dania Summer Jai Alai 0 0 0 0 29804 49090 0 0 0

Ft Pierce Jai Alai 0 0 0 179888 201424 102370 107270 104762 190181

Miami Jai Alai 0 0 0 0 0 0 336971 0 0

Ocala Poker and Jai Alai 133089 155744 0 276687 307065 120440 94506 87624 162237

Orlando Jai Alai 0 0 0 0 0 0 319107 302794 463545

Summer Jai Alai 0 0 0 0 0 0 146985 437220 0

Total Jai Alai Permitholders $133089 $155744 $0 $456575 $540592 $274592 $1004839 $932400 $815963

Thoroughbred Permitholders

Calder Race Course Inc $0 $0 $0 $0 $0 $0 $0 $0 $0

Gulfstream Park Racing Association Inc 0 0 0 0 0 0 0 0 0

Tampa Bay Downs Inc 138924 223395 0 320826 957241 0 140508 98725 212392

Total Thoroughbred Permitholders $138924 $223395 $0 $320826 $957241 $0 $140508 $98725 $212392

Harness Permitholders

Isle Casino and Racing at Pompano Park $0 $0 $0 $531898 $0 $0 $291606 $228569 $0

Quarter Horse Permitholders

Gretna Racing LLC $162100 $207389 $0 $759525 $0 $268608 $50389 $40675 $30238

Hamilton Downs Horsetrack LLC 0 0 0 0 0 0 0 0 0

Ocala Breeders Sales Company Inc 0 0 0 10 195329 91726 46280 42507 74090

South Florida Racing Association LLC (Hialeah Park) 0 0 0 0 0 0 0 0 0

Total Quarter Horse Permitholders $162100 $207389 $0 $759535 $195329 $360334 $96669 $83182 $104328

TOTAL FOR ALL PERMITHOLDERS $4171785 $5214411 $2362703 $11064839 $11690390 $3742868 $2536699 $2232991 $2758409

Note Figures above include handle from charityscholarship performances

CO

NT

INU

ED

ON

NE

XT

PA

GE

CO

NT

INU

ED

FR

OM

PR

EV

IOU

S P

AG

E

15

TOTAL INTERTRACK WAGERING HANDLE BY GUEST

Fiscal Year 20142015 HOST PERMITHOLDER

GULFSTREAM PARK AFTER

GULFSTREAM RACING TAMPA BAY TROPICAL POMPANO HIALEAH

GUEST PERMITHOLDER SUMMER CALDER PARK PROGRAM DOWNS PARK PARK PARK TOTAL

Greyhound Permitholders

Daytona Beach Kennel Club Inc $53007 $0 $4394280 $0 $1476441 $117487 $1138029 $22035 $11159141

Derby Lane (St Petersburg Kennel Club Inc) 213225 497213 8857607 542476 4133961 366551 1959757 26435 27629832

Ebro Greyhound Park 0 116480 1562818 161288 260802 114923 0 0 4952086

Flagler Dog Track 0 287071 3156089 272859 670865 263766 1122245 0 13977414

HampT Gaming Inc dba Mardi Gras Racetrack 0 210101 4032179 172283 1484388 219831 2236984 0 19949736

Jacksonville Kennel Club Inc 95467 267101 4863232 293128 2176257 221594 1215372 0 22794237

License Acquisitions LLC dba Palm Beach Greyhound Racing 87410 0 6310814 1851847 1227106 367368 1079858 0 12674083

Mardi Gras Racetrack and Gaming Center 0 0 955126 0 468294 0 654418 0 3974305

Melbourne Greyhound Park LLC 315963 440792 8386263 459438 2668101 428725 946785 32164 18848659

Naples-Ft Myers Greyhound Track 0 864344 14200067 569074 4613599 449181 1532461 0 27446761

Orange Park Kennel Club Inc 101784 360156 5454909 388232 2387482 274760 157891 0 23950750

Palm Beach Kennel Club 149648 1692796 24376464 0 7830831 907585 3970398 0 45040652

Penn Sanford LLCdba Sanford-Orlando Kennel Club 0 532327 3566240 530629 1551508 207266 766171 0 13867495

Pensacola Greyhound Racing LLP 17607 220622 880090 172838 316696 194588 0 0 8717580

SOKC LLC dba Sanford-Orlando Kennel Club

CO 0 0 5944433 0 2394218 232342 980184 0 17051168

Sarasota Kennel Club Inc

NT 0 485502 8684536 505658 2842415 373288 991954 0 22206648

Tampa Greyhound Track

INU 212998 345399 6640469 398407 3164914 313614 1697987 29343 26168926

West Volusia Racing Inc

ED 66977 356109 2511429 356010 689451 126603 877406 0 7829943

Total Greyhound Permitholders

FR

O $1314086 $6676013 $114777045 $6674167 $40357329 $5179472 $21327900 $109977 $328239416

Jai Alai Permitholders

M

Dania Jai Alai

PR

E $7816 $1073 $29419 $0 $3923 $0 $10231 $0 $88832

Dania Summer Jai Alai

VI 124090 0 161662 42577 89633 18742 233220 0 1375356

Ft Pierce Jai Alai 157060 270013 4432026 273167 1516075 207588 0 0 10335531

Miami Jai Alai

OU

S P

AG

E

0 0 0 0 0 0 0 0 336971

Ocala Poker and Jai Alai 131081 95278 1614932 106956 595813 87669 268246 0 6201208

Orlando Jai Alai 373221 418079 7584218 444757 2452702 385292 1969600 0 14713315

Summer Jai Alai 0 0 0 0 0 0 0 0 584205

Total Jai Alai Permitholders $793268 $784443 $13822257 $867457 $4658146 $699291 $2481297 $0 $33635418

Thoroughbred Permitholders

Calder Race Course Inc $0 $0 $3217039 $0 $415881 $0 $2455 $0 $3635375

Gulfstream Park Racing Association Inc 0 5206534 0 0 18093894 0 3451638 92216 26844282

Tampa Bay Downs Inc 157904 1066035 21198004 1068777 0 782536 1780453 0 30967419

Total Thoroughbred Permitholders $157904 $6272569 $24415043 $1068777 $18509775 $782536 $5234546 $92216 $61447076

Harness Permitholders

Isle Casino and Racing at Pompano Park $0 $934500 $17934679 $1096365 $3441041 $838251 $0 $90950 $29374586

Quarter Horse Permitholders

Gretna Racing LLC $13917 $67841 $1235162 $84246 $540350 $66398 $0 $10691 $6492980

Hamilton Downs Horsetrack LLC 0 0 0 0 3966 0 0 0 3966

Ocala Breeders Sales Company Inc 55213 534643 8185796 613595 2840424 502564 338935 0 14404649

South Florida Racing Association LLC (Hialeah Park) 0 502523 9211732 680307 2462613 498768 148110 0 13504053

Total Quarter Horse Permitholders $69130 $1105007 $18632690 $1378148 $5847353 $1067730 $487045 $10691 $34405648

TOTAL FOR ALL PERMITHOLDERS $2334388 $15772532 $189581714 $11084914 $72813644 $8567280 $29530788 $303834 $487102144

Note Figures above include handle from charityscholarship performances

16

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 Historical Resources Operating Trust Fund and the Racing Scholarship Trust Fund (Board of Governorsrsquo 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 $1618467 was paid to charitable organizations during Fiscal Year 20142015 bringing the total proceeds disbursed since 1985 to $78134281

RACING SCHOLARSHIP TRUST FUND

The Board of Governors within the Department of Education oversees the Board of Governorsrsquo Operations and Maintenance Trust Fund and ensures that the referenced contributions are used to provide scholarships to deserving students attending Floridas colleges and universities A total of $16885110 has been paid to this fund since the program began in 1949

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 Department of Educationrsquos State School Trust Fund for the support and maintenance of Floridas public schools Since 1957 the total paid into this fund is $95578484 The amount collected from abandoned winning tickets for the State School Trust Fund for this fiscal year is detailed below

Abandoned Winning Tickets Greyhound Permitholders $744478 Jai Alai Permitholders 50750

Total For 20142015 Fiscal Year $795228

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

17

bull C

CARDROOM COMPARATIVE DATA

During Fiscal Year 20142015 there were 25 permitholders that obtained a cardroom license Two did not operate the other 23 operated at 23 pari-mutuel facilities located throughout the state The number of cardroom tables decreased from 788 in Fiscal Year 20132014 to 755 in Fiscal Year 20142015 Cardroom gross receipts decreased from $136163616 to $135888902 and the gross receipts tax decreased from $13615464 to $13589789 this fiscal year Table fees decreased from $788000 to $755000 this fiscal year The overall result was a decrease in total state revenue from $14403464 to $14344789 this fiscal year

Cardroom tax revenue is distributed 50 percent between the Pari-Mutuel Wagering Trust Fund and the General Revenue Fund In accordance with Section 849086(13)(h) Florida Statutes one quarter of the moneys deposited into the Pari-Mutuel Wagering Trust Fund must be distributed to counties and municipalities that approved the cardroom In October 2015 the division distributed approximately $1698723 to the countiesmunicipalities from cardroom gross receipts

CARDROOM GROSS RECEIPTS AND TOTAL STATE REVENUE FISCAL YEARS 20052006 THROUGH 20142015

$0

$20

$40

$60

$80

$100

$120

$140

Mil

lio

ns

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 (A)

Total State Revenue (Gross Receipts Tax

plus Table Fees)

Total State Revenue as a

Percent of Gross Receipts

20052006 $44433359 $4443337 $264000 $4707337 1059 20062007 $54208544 $5420855 $325500 $5746355 1060 20072008 $90863855 $9086385 $875000 $9961385 1096 20082009 $101700243 $10170024 $698000 $10868024 1069 20092010 $104799448 $10479945 $749000 $11228945 1071 20102011 $125141080 $12514108 $718000 $13232108 1057 20112012 $131447663 $13144767 $834000 $13978767 1063 20122013 $132690415 $13269045 $810000 $14079045 1061 20132014 $136163616 $13615464 $788000 $14403464 1058 20142015 $135888902 $13589789 (B) $755000 $14344789 1056

(A) Amount agrees with the number of approved cardroom tables per annual cardroom licenses and reflects the number of tables in operation each fiscal year

(B) Includes additional payment of $89750 for October 2013 recevied in August 2014 due to revised monthly report

18

-----------------------------+-----------------------------------------------------ltmiddotmiddotmiddotmiddot middotmiddotmiddotmiddot middotmiddotmiddotmiddotmiddotmiddot middotmiddotmiddotmiddotmiddot middotmiddotmiddot middotmiddotmiddotmiddotmiddot middotmiddot middotmiddotmiddot middot

COMPONENTS OF CARDROOM REVENUE BY ASSOCIATION

Fiscal Year 20142015

Greyhound Racing Permitholders

Daytona Beach Kennel Club IncWest Volusia Racing Inc Volusia $10260442 $805384 $11065826 $1106583 $55000 $1161583

Derby Lane (St Petersburg Kennel Club Inc) Pinellas 7766643 809669 8576312 857631 45000 902631

Ebro Greyhound Park Washington 2728129 326879 3055008 305500 20000 325500

Flagler Dog Track Dade 6912438 27325 6939763 694874 (C) 23000 717874

Jacksonville Kennel Club Inc Duval 14725776 939280 15665056 1566506 71000 1637506

Mardi Gras Racetrack and Gaming CenterH ampT Gaming Inc Hallandale 5654584 282119 5936703 593670 30000 623670

Melbourne Greyhound Park LLC Brevard 4223440 136195 4359635 435963 34000 469963

Naples-Ft Myers Greyhound Track Lee 6405597 505015 6910612 691063 32000 723063

Orange Park Kennel Club Inc Town of Orange Park 7439673 66615 7506288 750629 39000 789629

Palm Beach Kennel ClubLicense Acquisitions LLC Palm Beach 11544820 1065075 12609895 1260990 75000 1335990

Pensacola Greyhound Racing LLP Escambia 3153303 616385 3769688 376969 20000 396969

Sarasota Kennel Club Inc Sarasota 4894259 772380 5666639 566664 35000 601664

St Johns Greyhound Park (D) St Johns 0 0 0 0 1000 1000

Tampa Greyhound Track Hillsborough 2040726 74567 2115293 211529 1000 212529

Total Greyhound Permitholders $87749830 $6426888 $94176718 $9418571 $481000 $9899571

Jai Alai Permitholders

Dania Jai AlaiSummersport Enterprises LLC Hallandale $5976 $84872 $90848 $9085 $1000 $10085

Ft Pierce Jai Alai St Lucie 2353923 152587 2506510 250651 25000 275651

Hamilton Jai Alai and Poker Hamilton 411259 165 411424 41142 3000 44142

MiamiSummer Jai Alai Dade 2285247 54267 2339514 233951 16000 249951

Ocala Poker and Jai Alai Marion 3316536 172445 3488981 348898 21000 369898

Total Jai Alai Permitholders $8372941 $464336 $8837277 $883727 $66000 $949727

Thoroughbred Racing Permitholders

Gulfstream Park Racing Association Inc Broward 5374421 142163 5516584 551658 21000 572658

Tampa Bay Downs Inc Hillsborough 3514313 743283 $4257596 425760 23000 448760

Total Thoroughbred Permitholders $8888734 $885446 $9774180 $977418 $44000 $1021418

Harness Racing Permitholders

Isle Casino and Racing at Pompano Park Broward $11234738 $1660226 $12894964 $1289496 $45000 $1334496

Quarter Horse Racing Permitholders

Gretna Racing LLC Gadsden $1649021 $197375 $1846396 $184640 $15000 $199640

South Florida Racing Association LLC (Hialeah Park) City of Hialeah 7695032 664335 $8359367 835937 44000 879937

Total Quarter Horse Permitholders $9344053 $861710 $10205763 $1020577 $59000 $1079577

TOTAL FOR ALL PERMITHOLDERS $125590296 $10298606 $135888902 $13589789 $695000 $14284789

Total Taxes and Fees

County Municipality Gross Receipts

Tournament Gross Receipts

Total Gross Receipts

Gross Receipts

Tax (A) Table Fees Collected (B)

(A) 18th of total gross receipts tax is distributed to counties or municipalities by October 1 of the following year

(B) Amounts shown are table fees collected during fiscal year 20142015

(C) Includes additional payment of $ 89750 for October 2013 received in August 2014 due to revised monthly report

(D) Permitholder paid table fees and received cardroom license for 20142015 but did not conduct cardroom operations during 20142015

19

SLOT COMPARATIVE DATA

During Fiscal Year 20142015 the total amount wagered by patrons was $7979515007 Average daily revenue per slot machine was $188 Total net slot revenue was $521670975 As a result the total taxes paid to the state was $182584841 an increase of five percent in total paid slot taxes from the previous fiscal year A total of $15750000 was collected in annual fees including the Compulsive or Addictive Gambling Prevention Program Fee per Section 551118(3) Florida Statutes For further details see the Summary of State Revenue From Pari-Mutuel Cardroom Slot Activity and Indian Gaming Compact (page 36) of this report On October 12 2014 Dania Jai-Alai closed the slot portion of the facility due to remodeling

HISTORICAL SLOT FACILITY ACTIVITY

Fiscal Year Total Amount Wagered Total State Revenue

20062007 $1114108466 $49620582

20072008 $3023981126 $120560317

20082009 $2701341778 $103895351

20092010 $3840468455 $138125105

20102011 $5054297731 $125063886

20112012 $6045432393 $143962346

20122013 $6690513855 $152532223

20132014 $7953652039 $174024068

20142015 $7979515007 $182584841

FISCAL YEAR 20142015 Gulfstream

Operations Began

11152006

Mardi Gras Operations Began

12282006

Pompano Park Operations Began

4142007

West Flagler Operations Began

10152009

Calder Operations Began

1222010

Miami Jai Alai Operations Began

1232012

Hialeah Park Operations Began

8142013

Dania Jai Alai (2)

Operations Began

2202014

TOTAL

Average Number of Machines 847 965 1456 801 1113 1029 850 522 7583

Number of Operating Days 365 365 365 365 365 365 365 104 365

Average Daily Revenue per Machine $159 $136 $274 $276 $182 $153 $207 $54 $188

Amount Wagered $794329039 $701055610 $2005415129 $1358574237 $981098699 $1038431327 $1045072386 $55538580 $7979515007

Amount Won By Patrons $734280878 $644290707 $1836310191 $1275489711 $891381301 $970450887 $974876557 $51446310 $7378526542

Promotional Credits $11040693 $8819486 $23693184 $2408311 $16024799 $10662818 $6084879 $1173239 $79907409

30-Day Unclaimed Tickets $96186 $36565 $198873 $39305 $37224 $108049 $36100 $2999 $555301

Net Slot Machine Revenue $49103653 $47986792 $145610627 $80720091 $73755061 $57425670 $64147050 $2922031 $521670975

State Tax Revenue (1) $17186279 $16795377 $50963719 $28252032 $25814271 $20098984 $22451468 $1022711 $182584841

Permitholder Revenue $31917374 $31191415 $94646908 $52468059 $47940790 $37326686 $41695582 $1899320 $339086134 Total State Revenue as a Percent of

Amount Wagered 216 240 254 208 263 194 215 184 229

Note Changes to figures for Fiscal Year 20112012 and 20122013 are due to refunds to Miami Jai Alai for overpayment of slot taxes

(1) (1) 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

(2) Danias Casino was open February 20 2014 through October 12 2014

20

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Daily Revenue per Machine Compared to Average Number of Machines For Fiscal Years 20062007 - 20142015

GULFSTREAM PARK RACING AND CASINO

$450 2000

$400 1800

$350 1600

$300 1400

$250

$200

1200

1000

800 $150 600 $100 400

$50 200

$0 0

Revenue per Machine Machines

MARDI GRAS RACETRACK AND GAMING CENTER

$450 2000

$400 1800

$350 1600 1400$300 1200

$250 1000

$200 800

$150 600 $100 400

$50 200 $0 0

Revenue per Machine Machines

ISLE CASINO AND RACING AT POMPANO PARK

$450 2000

$400 1800

$350 1600 1400 $300 1200

$250 1000

$200 800

$150 600 $100 400

$50 200 $0 0

Revenue per Machine Machines

Jl ~~ - r--_~-v~ V bull ~ -

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Daily Revenue per Machine Compared to Average Number of Machines For Fiscal Years 20062007 - 20142015

FLAGLER DOG TRACK AND MAGIC CITY CASINO

0

200

400

600

800

1000

1200

1400

1600

1800

2000

$0

$50

$100

$150

$200

$250

$300

$350

$400

$450

Ave

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Revenue per Machine Machines

CALDER CASINO AND RACE COURSE

0

200

400

600

800

1000

1200

1400

1600

1800

2000

$0

$50

$100

$150

$200

$250

$300

$350

$400

$450

Ave

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Revenue per Machine Machines

MIAMI JAI ALAI

0

200

400

600

800

1000

1200

1400

1600

1800

2000

$0

$50

$100

$150

$200

$250

$300

$350

$400

$450

Ave

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Revenue per Machine Machines

22

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Daily Revenue per Machine Compared to Average Number of Machines For Fiscal Years 20062007 - 20142015

HIALEAH PARK

0

200

400

600

800

1000

1200

1400

1600

1800

2000

$0

$50

$100

$150

$200

$250

$300

$350

$400

$450

Ave

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Revenue per Machine Machines

DANIA JAI ALAI (1)

0

200

400

600

800

1000

1200

1400

1600

1800

2000

$0

$50

$100

$150

$200

$250

$300

$350

$400

$450

Ave

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Revenue per Machine Machines

ALL FACLITIES COMBINED

0

1000

2000

3000

4000

5000

6000

7000

8000

$0

$50

$100

$150

$200

$250

$300

$350

$400

$450

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Revenue per Machine Machines

(1) Danias Casino was open February 20 2014 through October 12 2014

23

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Pari-Mutuel Permitholders with 2014-2015 Operating Licenses

--0

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Pensacola Greyhound Track

bestbet Jacksonville

Orange Park Kennel Club

St Johns Greyhound Park

Creek Entertainment Gretna

Ocala Poker amp Jai Alai

Daytona B K C West Volusia

Sanford Orlando Penn Sanford

Orlando Jai Alai

Melbourne Greyhound Park

Sarasota Kennel Club

Fort Pierce Jai Alai

Naples Fort Myers Greyhound

Palm Beach K C P B Greyhound

The Isle at Pompano Park

Mardi Gras Casino Racetrack

Dania J A Dania Summer J A

Gulfstream GPTARP Tropical

Calder Casino

Miami Summer

8 Jai Alai

5 Thoroughbred

1 Harness

1 Limited Intertrack Wagering License (5506308 FS)

Hamilton Jai Alai C C

8 Slot Machine Gaming Facilities

C 24 Cardrooms

C

C

C

C

C

C

C

C

C

C

C

Ocala Breedersrsquo Sales

Tampa Bay Downs

Derby Lane

Tampa Greyhound Track

19 Greyhound

C

C

Key

S

S

S

S

C

C

C

5 Quarter Horse

Hialeah Park

S

S

C

Hamilton Downs

South Marion

C

Ebro Greyhound ParkC

C S

Ocala Breedersrsquo Sales

C

S

Flagler Dog Track amp Magic City Casino C S Facilities where two or more permits operate 2014 October 23

24

GREYHOUND PERMITHOLDERS

Florida remains the leader in greyhound racing in the United States with 19 permitholders operating at 12 tracks throughout the state A total of 3515 completed performances including charity and scholarship performances were conducted during this past fiscal year a minimal change from the previous year

During Fiscal Year 20142015 handle wagered on live greyhound performances decreased by approximately two percent Intertrack handle wagered on broadcasts of live Florida greyhound performances decreased by approximately three percent Simulcast handle wagered on broadcasts of performances from outside the state increased by approximately two percent Intertrack simulcast handle wagered on broadcast of performances from outside the state increased by approximately 15 percent Overall there was a decrease in total handle by approximately one percent for the Florida greyhound industry

Total paid attendance decreased by approximately three 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 approximately four percent during Fiscal Year 20142015 The greyhound industry accounted for approximately 303 percent of Floridarsquos total revenue and 319 percent of total handle from pari-mutuel performances

Greyhound permitholders reported paying a total of $25631721 in purses during Fiscal Year 20142015 For more detail on purses paid please refer to the following information by permitholder The division was able to confirm reported purse amounts from the weekly purse reports submitted in accordance with Section 61D-8006 Florida Administrative Code

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 Section 5501647 Florida Statutes provides a greyhound permitholder with credits in an amount equal to the uncashed pari-mutuel tickets remitted in the prior state fiscal year to the state which is applied against any taxes imposed the next fiscal year Additionally Section 5501647 Florida Statutes requires each permitholder to pay an amount not less than 10 percent of the credit provided by this section to any bona fide organization that promotes or encourages the adoption of greyhounds During Fiscal Year 20142015 total contributions provided to greyhound adoption units amounted to $136466 which exceeded the minimum statutory requirement

Total Live Performances (Completed) (1)

(1) Performances where eight or more races were h

3515 eld

Total Paid Attendance 276495

Total Live Performances (Actual) 3530 Total Admission Tax $11585

Total Racing Days 2392

Daytona Beach Kennel Club Inc Volusia County

Website wwwdaytonagreyhoundcom Telephone MailingStreet Address 960 South Williamson Boulevard Daytona Beach Florida 32114-7247 Fax

Meet Period 12152014 to 06302015

Racing Results Live Performances (Completed) 248 Purses Paid $1002456 Live Performances (Actual) 250 Racing Days 168 Paid Attendance 0

Total Admission Tax $0

3862526484 3862524808

Derby Lane St Petersburg Kennel Club Inc

Pinellas County

Website wwwderbylanecom MailingStreet Address 10490 Gandy Boulevard St Petersburg Florida 33702-2395 Telephone

Fax

Meet Period 01012015 to 06302015

Racing Results Live Performances (Completed) 207 Purses Paid $2197236 Live Performances (Actual) 207 Racing Days 155 Paid Attendance 0

Total Admission Tax $0

7278123339 7278123305

25

Ebro Greyhound Park Washington County Kennel Club Inc

Washington County

Website wwwgoebrocom Telephone MailingStreet Address 6558 Dog Track Road Ebro Florida 32437-1142 Fax

Meet Period 07012014 to 09202014 and 05022015 to 06302015

Racing Results Live Performances (Completed) 184 Purses Paid $463061 Live Performances (Actual) 184 Racing Days 92 Paid Attendance 8844

Total Admission Tax $323

8502343943 8505354442

Flagler Dog Track West Flagler Associates Ltd

Dade County

Website wwwmagiccitycasinocom Mailing Address Post Office Box 350940 Miami Florida 33135-0940 Telephone Street Address 401 NW 38th Court Miami Florida 33126-5638 Fax

Meet Period 07012014 to 10252014 and 06022015 to 06302015

Racing Results Live Performances (Completed) 153 Purses Paid $3396362 Live Performances (Actual) 163 Racing Days 103 Paid Attendance 0

Total Admission Tax $0

3056493000 3056314529

HampT Gaming Inc Dade County

See Mardi Gras Racetrack and Gaming Centers contact information for detail

Meet Period 02152015 to 04302015 at Mardis Gras

Racing Results Live Performances (Completed) 106 Purses Paid $1055684 Live Performances (Actual) 106 Racing Days 53 Paid Attendance 0

Total Admission Tax $0

Jacksonville Kennel Club Inc Jacksonville Greyhound Racing Inc

Duval County

Website wwwbestbetjaxcom Mailing Address Post Office Box 959 Orange Park Florida 32067-0959 Telephone Street Address 201 Monument Road Jacksonville Florida 32225-8106 Fax

Meet Period 07022014 to 09282014 at Orange Park

Racing Results Live Performances (Completed) 104 Purses Paid $931749 Live Performances (Actual) 104 Racing Days 77 Paid Attendance 0

Total Admission Tax $0

9046460001 9046460420

Jefferson County Kennel Club Inc Jefferson County

Mailing Address Post Office Box 400 Monticello Florida 32345-0400 Telephone Street Address 3079 North Jefferson Street Monticello Florida 32344-5685 Fax

Jefferson County license was suspended during the 20142015 year therefore no live Meet Period

performances were conducted Racing Results Live Performances (Completed) 0 Purses Paid $0 Live Performances (Actual) 0 Racing Days 0 Paid Attendance 0

Total Admission Tax $0

8509972561 8509973871

License Acquisitions LLC (Palm Beach Greyhound Racing) Palm Beach County

See Palm Beach Kennel Clubs contact information for detail

Meet Period 07012014 to 09302014 at Palm Beach Kennel Club

Racing Results Live Performances (Completed) 118 Purses Paid $986937 Live Performances (Actual) 118 Racing Days 92 Paid Attendance 6777

Total Admission Tax $91

26

Mardi Gras Racetrack and Gaming Center Hartman and Tyner Inc

Broward County

Website wwwmgflacom MailingStreet Address 831 North Federal Highway Hallandale Beach Florida 33009-2410

Meet Period 12012014 to 02142015

Racing Results Live Performances (Completed) 105 Purses Paid Live Performances (Actual) 106 Racing Days 53 Paid Attendance

Total Admission Tax

Telephone Fax

$1027511

0 $0

954-924-3200 9549243143

Melbourne Greyhound Park LLC Brevard County

Website wwwmgparkcom MailingStreet Address 1100 North Wickham Road Melbourne Florida 32935-8941

Meet Period 01022015 to 04182015

Racing Results Live Performances (Completed) 108 Purses Paid Live Performances (Actual) 108 Racing Days 92 Paid Attendance

Total Admission Tax

Telephone Fax

$371026

0 $0

3212599800 3212593437

Naples-Ft Myers Greyhound Track Southwest Florida Enterprises Inc

Lee County Website wwwnaplesfortmyersdogscom Mailing Address Post Office Box 2567 Bonita Springs Florida 34133-2567 Street Address 10601 Bonita Beach Road SW Bonita Springs Florida 34135-5620

Meet Period 10312014 to 05252015

Racing Results Live Performances (Completed) 398 Purses Paid Live Performances (Actual) 399 Racing Days 191 Paid Attendance

Total Admission Tax

Telephone Fax

$1701827

159675 $10158

2399922411 2399479244

Orange Park Kennel Club Inc Jacksonville Greyhound Racing Inc

Clay County

Website wwwbestbetjaxcom Mailing Address Post Office Box 959 Orange Park Florida 32067-0959 Street Address 455 Park Avenue Orange Park Florida 32073-3101

Meet Period 09292014 to 11302014 and 04272015 to 06292015

Racing Results Live Performances (Completed) 145 Purses Paid Live Performances (Actual) 145 Racing Days 108 Paid Attendance

Total Admission Tax

Telephone Fax

$1339454

0 $0

9046460001 9046460420

Palm Beach Kennel Club Investment Corporation of Palm Beach

Palm Beach County

Website wwwpbkennelclubcom MailingStreet Address 1111 North Congress Avenue West Palm Beach Florida 33409-6317

Meet Period 10012014 to 06302015

Racing Results Live Performances (Completed) 349 Purses Paid Live Performances (Actual) 350 Racing Days 271 Paid Attendance

Total Admission Tax

Telephone Fax

$3313872

25373 $815

5616832222 5614719114

Penn Sanford LLC dba Sanford-Orlando Kennel Club Seminole County

See SOKC LLCs contact information for detail Meet Period 07022014 to 12312014

Racing Results Live Performances (Completed) 146 Purses Paid Live Performances (Actual) 146 Racing Days 115 Paid Attendance

Total Admission Tax

$799409

0 0

27

Pensacola Greyhound Racing LLP Escambia County

Website wwwpensacolagreyhoundtrackcom Mailing Address Post Office Box 12824 Pensacola Florida 32591-2824 Telephone Street Address 951 Dog Track Road Pensacola Florida 32506-8236 Fax

Meet Period 07022014 to 1042014 and 01232015 to 06282015

Racing Results Live Performances (Completed) 160 Purses Paid $827398 Live Performances (Actual) 160 Racing Days 128 Paid Attendance 0

Total Admission Tax $0

8504558595 8504538883

SOKC LLC dba Sanford-Orlando Kennel Club Seminole County

Website wwwsanfordorlandokccom MailingStreet Address 301 Dog Track Road Longwood Florida 32750-6558 Telephone Meet Period 01012015 to 06292015 Fax

Racing Results

Live Performances (Completed) 181 Purses Paid $915315 Live Performances (Actual) 181 Racing Days 129 Paid Attendance 0

Total Admission Tax $0

4078311600 4078313997

Sarasota Kennel Club Inc Sarasota County

Website wwwsarasotakennelclubcom Telephone MailingStreet Address 5400 Bradenton Road Sarasota Florida 34234-2999 Fax

Meet Period 11072014 to 04252015

Racing Results Live Performances (Completed) 193 Purses Paid $791149 Live Performances (Actual) 193 Racing Days 143 Paid Attendance 75826

Total Admission Tax $198

9413557744 9413512207

St Johns Greyhound Park (Bayard Raceways Inc) Jacksonville Greyhound Racing Inc

St Johns County

Website wwwbestbetjaxcom Mailing Address Post Office Box 959 Orange Park Florida 32067-0959 Telephone Street Address 6322 Racetrack Road Jacksonville Florida 32259-2107 Fax

Meet Period 12012014 to 04262015 at Orange Park

Racing Results Live Performances (Completed) 166 Purses Paid $1652523 Live Performances (Actual) 166 Racing Days 124 Paid Attendance 0

Total Admission Tax $0

9046460001 9046460420

Tampa Greyhound Track TBDG Acquisition LLC

Hillsborough County

Website wwwtgtpokercom Mailing Address Post Office Box 8096 Tampa Florida 33674-8096 Telephone Street Address 8300 North Nebraska Ave Tampa Florida 33604-3107 Fax

Meet Period 07012014 to 12312014 at Derby Lane Racing Results Live Performances (Completed) 209 Purses Paid $2113033 Live Performances (Actual) 209 Racing Days 156 Paid Attendance 0 Paid Attendance 0 Total Admission Tax $0 Total Admission Tax $0

8139324313 8139325048

West Volusia Racing Inc Volusia County

See Daytona Beach Kennel Clubs contact information for detail

Meet Period 07012014 to 12132014 at Daytona Beach Kennel Club

Racing Results Live Performances (Completed) 235 Purses Paid $745719 Live Performances (Actual) 235 Racing Days 142 Paid Attendance 0

Total Admission Tax $0

28

JAi ALAI PERMITHOLDERS

Florida was the first state in the nation to conduct jai alai performances with the first fronton being built in 1926 There are eight jai alai permitholders operating at six frontons throughout Florida In fact Florida is now the only state where pari-mutuel wagering on live jai alai games is conducted A total of 925 completed performances including charity and scholarship performances were conducted during this past fiscal year an increase of approximately 19 percent from the previous fiscal year

During Fiscal Year 20142015 handle wagered on live jai alai performances decreased by approximately 39 percent Intertrack handle wagered on broadcasts of live Florida jai alai performances decreased by approximately 43 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 approximately 41 percent for the Florida jai alai industry

Total jai alai revenue to the state decreased by approximately three percent during Fiscal Year 20142015 The jai alai industry accounted for approximately 32 percent of Floridarsquos total revenue and 19 percent of total handle from pari-mutuel performances

Permitholders reported paying a total of $4745469 in playersrsquo awards For more detail on playersrsquo awards paid please refer to the following information by permitholder

Total paid attendance decreased by 100 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 (Completed) (1) 925 Total Paid Attendance 0 (1) Performances where eight or more games were held

Total Performances (Actual) 925

Total Gaming Days 522 Total Admission Tax $0

Dania Jai Alai Dania Entertainment Center LLC

Broward County

Website wwwcasinodaniabeachcom Telephone MailingStreet Address 301 East Dania Beach Boulevard Dania Beach Florida 33004-3016 Fax

Meet Period 10072014 to 12302014

Gaming Results Live Performances (Completed) 180 Paid Attendance 0 Live Performances (Actual) 180 Total Admission Tax $0 Live Operating Days 70 Players Awards Paid $939484

9549272841 9549257529

Dania Summer Jai Alai Dania Entertainment Center LLC

Broward County

See Dania Jai Alais contact information for detail

Meet Period 07012014 to 10062014 at Dania Jai Alai

Gaming Results Live Performances (Completed) 109 Paid Attendance 0 Live Performances (Actual) 109 Total Admission Tax $0 Live Operating Days 55 Players Awards Paid $622035

Ft Pierce Jai Alai Fronton Holdings LLC

St Lucie County

Website wwwcasinomiamijaialicom Telephone MailingStreet Address 1750 South Kings Highway Ft Pierce Florida 34945-3099 Fax

Meet Period 02272015 to 03272015 Miscellaneous Revenue to State $34538 (See Section 55009511(4) Florida Statutes for detail) Gaming Results Live Performances (Completed) 41 Paid Attendance 0 Live Performances (Actual) 41 Total Admission Tax $0 Live Operating Days 21 Players Awards Paid $152543

7724647500 7724640099

29

Hamilton Jai Alai and Poker Richmond Entertainment Inc

Hamilton County

MailingStreet Address 6968 US Highway 129 South Jasper Florida 32052-6774 Telephone Fax

Meet Period 05172015 to 06242015

Gaming Results Live Performances (Completed) 228 Paid Attendance 0 Live Performances (Actual) 228 Total Admission Tax $0 Live Operating Days 38 Players Awards Paid $17000

3866380011 3866380033

Miami Jai Alai Fronton Holdings LLC

Dade County

Website wwwcasinomiamijaialicom Telephone MailingStreet Address 3500 NW 37th Avenue Miami Florida 33142-4923 Fax

Meet Period 11022014 to 04302015

Gaming Results Live Performances (Completed) 153 Paid Attendance 0 Live Performances (Actual) 153 Total Admission Tax $0 Live Operating Days 153 Players Awards Paid $1461314

3056336400 3056347013

Ocala Poker and Jai Alai Second Chance Jai Alai LLC

Marion County

Website wwwocalapokerroomcom Mailing Address Post Office Box 580 Orange Lake Florida 32681-0580 Telephone Street Address 4601 NW Highway 318 Reddick Florida 32686 Fax

Meet Period 02022015 to 03022015 Miscellaneous Revenue to State $22000 (See Section 55009511(4) Florida Statutes for detail) Gaming Results Live Performances (Completed) 41 Paid Attendance 0 Live Performances (Actual) 41 Total Admission Tax $0 Live Operating Days 21 Players Awards Paid $147480

3525912345 3525913402

Orlando Jai Alai RB Jai Alai LLC Seminole County

Website wwworlandoliveeventscom Telephone MailingStreet Address 6405 South Highway 17-92 Fern Park Florida 32730-2057 Fax

Meet Period 04032015 to 05302015

Miscellaneous Revenue to State $15200 (See Section 55009511(4) Florida Statutes for detail) Gaming Results Live Performances (Completed) 43 Paid Attendance 0 Live Performances (Actual) 43 Total Admission Tax $0 Live Operating Days 34 Players Awards Paid $0

4073396221 4078314689

Summer Jai Alai Partnership Dade County

See Miami Jai Alais contact information for detail

Meet Period 08032014 to 10312014 and 05012015 to 06292015 at Miami Jai Alai

Gaming Results Live Performances (Completed) 130 Paid Attendance 0 Live Performances (Actual) 130 Total Admission Tax $0 Live Operating Days 130 Players Awards Paid $1405613

30

THOROUGHBRED PERMITHOLDERS

Florida continues to be a premier thoroughbred racing state with five permitholders operating at three tracks located in Central and South Florida A total of 330 completed performances including charity and scholarship performances were conducted during this past fiscal year a decrease of approximately 21 percent from the previous fiscal year

During Fiscal Year 20142015 handle on live thoroughbred performances increased by approximately four percent Handle from intertrack wagering increased approximately six percent Simulcast handle wagered on broadcasts of performances from outside the state decreased by approximately 46 percent Intertrack simulcast handle decreased by approximately two percent Overall total handle decreased by approximately 11 percent for the Florida thoroughbred industry

Total thoroughbred revenue to the state during Fiscal Year 20142015 decreased by approximately 12 percent from the prior year The thoroughbred industry accounted for approximately 581 percent of Floridarsquos total revenue and 601 percent of total handle from pari-mutuel performances

Permitholders reported paying a total of $86208744 in purses For more detail on purses paid please refer to the following information by permitholder The Florida Thoroughbred Breedersrsquo and Ownersrsquo Association did not dispute the amount of purses paid reported by the permitholders

Total paid attendance increased by eight 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 (Completed) (1) 330 Total Paid Attendance 101165

(1) Performances where eight or more races were held

Total Performances (Actual) 391

Total Racing Days 335 Total Admission Tax $20675

Calder Race Course Inc Churchill Downs Inc

Dade County

Website wwwcaldercasinocom Telephone MailingStreet Address 21001 NW 27th Avenue Miami Gardens Florida 33056-1461 Fax

Meet Period 10082014 to 11302014

Racing Results Live Performances (Completed) 40 Purses Paid $7375507 Live Performances (Actual) 100 Racing Days 44 Paid Attendance 0

Total Admission Tax $0

3056251311 3056252505

Gulfstream Park Racing Association Inc Stronach Group Broward County

Website wwwgulfstreamparkcom Telephone MailingStreet Address 901 South Federal Highway Hallandale Beach Florida 33009-7124 Fax

Meet Period 07012014 and 12062014 to 05222015 and 06302015

Racing Results Live Performances (Completed) 120 Purses Paid $62094688 Live Performances (Actual) 121 Racing Days 121 Paid Attendance 0

Total Admission Tax $0

9544547000 9544576291

Gulfstream Park Thoroughbred After Racing Program Inc Stronach Group Broward County

See Gulfstream Park Racing Association Incs contact information for detail

Meet Period 07042014 to 9072014 and 12102014

Racing Results Live Performances (Completed) 39 Purses Paid $1493679 Live Performances (Actual) 39 Racing Days 39 Paid Attendance 0

Total Admission Tax $0

31

Tampa Bay Downs Inc Hillsborough County

Website wwwtampabaydownscom Mailing Address Post Office Box 2007 Oldsmar Florida 34677-7007 Street Address 11225 Race Track Road Tampa Florida 33626-3122

Meet Period 07012014 11292014 to 05032015 and 06302015

Racing Results Live Performances (Completed) 91 Purses Paid Live Performances (Actual) 91 Racing Days 91 Paid Attendance

Total Admission Tax

Telephone Fax

$15244870

101165 $20675

8138554401 8138543539

Tropical Park LLC Churchill Downs Inc

Dade County See Calders contact information for detail

Meet Period 09112014 to 10042014 and 05232015 to 06282015 at Gulfstream Park

Racing Results Live Performances (Completed) 40 Purses Paid Live Performances (Actual) 40 Racing Days 40 Paid Attendance

Total Admission Tax

$0

0 $0

32

QUARTER HORSE PERMITHOLDERS

There are five permitholders conducting quarter horse racing performances at five tracks located in the State of Florida In Fiscal Year 20142015 a total of 117 completed performances were conducted an increase of approximately 17 percent from the previous fiscal year

During Fiscal Year 20142015 handle wagered on live quarter horse performances decreased by approximately five percent Intertrack handle wagered on broadcasts of performances increased by approximately 68 percent Simulcast handle wagered on broadcasts of performances from outside the state had no changes along with intertrack simulcast handle Overall total handle increased by approximately two percent for the Florida quarter horse industry

Total quarter horse revenue to the state during Fiscal Year 20142015 increased by approximately 16 percent The quarter horse industry accounted for approximately 11 percent of Floridarsquos total revenue and 03 percent of total handle from pari-mutuel performances

Permitholders reported paying a total of $6391000 in purses For more detail on purses paid please refer to the following information by permitholder The Florida Quarter Horse Breedersrsquo and Ownersrsquo Association was able to confirm the amount of purses paid reported by Hialeah Park

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

Total Performances (Completed) (1) 117 Total Paid Attendance 0 (1) Performances where eight or more races were held

Total Performances (Actual) 119

Total Racing Days 66 Total Admission Tax $0

Gretna Racing LLC Gadsden County

Website wwwcreekentertainmentcom Mailing Address Post office Box 70 Grenta Florida 32332 Telephone

Street Address 501 Racetrack Drive Gretna Florida 32332

Meet Period 07052014 to 10052014

Racing Results Live Performances (Completed) 38 Purses Paid $167000 Live Performances (Actual) 38 Racing Days 10 Paid Attendance 0

Total Admission Tax $0

8508756920

Hamilton Downs Horsetrack LLC Hamilton County

Mailing Address 6968 US Highway 129 Jasper Florida 32052-6774 Telephone

Street Address 2220 Northwest County Road 143 Jennings Florida 32053 Fax

Meet Period 06142015 to 06182015

Racing Results Live Performances (Completed) 20 Purses Paid $22000 Live Performances (Actual) 20 Racing Days 5 Paid Attendance 0

Total Admission Tax $0

3866380011

3866380033

Hialeah Park South Florida Racing Association LLC

Dade County

Website wwwhialeahparkcasinocom Telephone Mailing Address Post Office Box 158 Hialeah Florida 33011 Fax Street Address 2200 East 4th Avenue Hialeah Florida 33010

Meet Period 12262014 to 03032015

Racing Results Live Performances (Completed) 39 Purses Paid $5852000 Live Performances (Actual) 40 Racing Days 40 Paid Attendance 0

Total Admission Tax $0

3058858000 3058878006

33

Ocala Breeders Sales Company Inc Marion County

Website wwwobssalescom Telephone Mailing Address Post Office Box 99 Ocala Florida 34478-0099 Fax Street Address 1701 Southwest 60th Avenue Ocala Florida 34474-1800

Meet Period 1272015

Racing Results Live Performances (Completed) 0 Purses Paid $310000 Live Performances (Actual) 1 Racing Days 1 Paid Attendance 0

Total Admission Tax $0

3522372154 3522372357

South Marion Real Estate Holdings LLC Central Florida Gaming LLC

Marion County

Mailing Address Post Office Box 6331 Ocala Florida 34478 Telephone Street Address 6390 SE 177th Place Summerfield Florida 34491 Fax

Meet Period 07012014 to 07102014

Racing Results Live Performances (Completed) 20 Purses Paid $40000 Live Performances (Actual) 20 Racing Days 10 Paid Attendance 0

Total Admission Tax $0

3528177522 None Listed

34

~ ra- HARNESS PERMITHOLDERS

PARI-MUTUEL INDUSTRY

Pompano Park is the only permitholder conducting harness horse racing performances in the State of Florida A total of 126 completed performances including charity and scholarship performances were conducted during this past fiscal year which is the same as the previous year

During Fiscal Year 20142015 handle wagered on live harness performances increased by approximately three percent Intertrack handle wagered on broadcasts of live Florida harness performances increased by approximately 33 percent Simulcast handle wagered on broadcasts of performances from outside the state increased by approximately seven percent while intertrack simulcast handle increased by approximately six percent Overall total handle increased by approximately seven percent for the Florida harness industry

Total revenue to the state during Fiscal Year 20142015 increased by approximately four percent from the prior fiscal year The harness industry accounted for approximately 73 percent of Floridarsquos total revenue and 58 percent of total handle from pari-mutuel performances

Pompano Park reported paying $8614066 in purses For more detail on purses paid please refer to the information below The Florida Standardbred Breedersrsquo and Ownersrsquo Association was able to confirm the amount of purses paid reported by Pompano Park

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

Total Performances (Completed) (1) 126 Total Paid Attendance 0 (1) Performances where eight or more races were held

Total Performances (Actual) 126

Total Racing Days 126 Total Admission Tax $0

Isle Casino and Racing at Pompano Park PPI Inc

Broward County

Website pompano-parkisleofcapricasinoscom Telephone 9549722000 MailingStreet Address 777 Isle of Capri Circle Pompano Beach Florida 33069-3104 Fax 9549700882

Meet Period 10042014 to 06272015

Racing Results Live Performances (Completed) 126 Purses Paid $8614066 Live Performances (Actual) 126 Racing Days 126 Paid Attendance 0

Total Admission Tax $0

SUMMARY

During Fiscal Year 20142015 the total handle wagered for all industries exceeded $779 million a decrease of approximately eight percent from the prior fiscal year Total pari-mutuel completed performances including charity and scholarship performances conducted during Fiscal Year 20142015 increased by approximately one percent from the previous fiscal year

The state realized revenue from performances of approximately $109 million a decrease of roughly eight percent from the prior fiscal year Of the $109 million collected greyhound permitholders accounted for 303 percent thoroughbreds for 581 percent harness for 73 percent jai alai for 32 percent and quarter horse for 11 percent

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

35

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 50 national champions Florida also produced ldquoAffirmedrdquo the eleventh horse to have swept the Triple Crown (1978) OcalaMarion County Florida is home to some of the leading breeding farms in the country The industry boasts 19 classic wins (Kentucky Derby Preakness Stakes and Belmont Stakes) 26 Breedersrsquo Cup Day champions and six horses of the year

The Florida Thoroughbred Breedersrsquo and Ownersrsquo Association (FTBOA) funds the Florida-bred Stakes Program which is implemented at Floridas Thoroughbred racetracks Through a percentage of pari-mutuel handle Florida Thoroughbred permitholders contributed $7685619 to the FTBOA during Fiscal Year 20142015 The FTBOA paid out $4988595 in Breedersrsquo Awards and $1294250 through the Florida-bred Stakes Program The Florida-bred Stakes Program includes ldquoFlorida Sire Stakesrdquo at Gulfstream Park ldquoSunshine Millions Previewrdquo at Gulfstream Park West ldquoFlorida Cup Dayrdquo at Tampa Bay Downs and additional funds for supplements to Florida-bred Preferred Stakes Races during the Gulfstream and Tampa Bay Downsrsquo meets

The Florida Standardbred Breedersrsquo and Ownersrsquo Association a non-profit organization and the only organized representative of Standardbred horsemen in the State of Florida is the designated association for the allocation and distribution of funds for Florida-bred racing Promotional activities include providing breeder and stallion awards for eligible Florida-bred horses during Pompano Parkrsquos 20142015 meet as well as awards for Florida Breedersrsquo Stake races The FSBOA also inaugurated a Breeder Incentive program in 2014 with the goal of offering Standardbred breeders a financial reward for the production of Florida-bred foals This program will continue in future years 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 $1013697

Section 5502625(5)(a) Florida Statutes designates the Florida Quarter Horse Breedersrsquo and Ownersrsquo Association (FQHBOA) as the authorized organization to receive breeders and awards payments from the permitholders and make payments in accordance with Florida Statutes

By agreement Hialeah Park pays 2 percent of the total purse to FQHBOA for breedersrsquo and ownersrsquo awards This is in excess of statutory requirements Other tracks pay a sum equal to the breaks plus one percent of all pari-mutuel pools conducted during their meets for supplementing purses and prizes for the general promotion of owning and breeding quarter horses in Florida as authorized in Florida Statutes

During 20142015 $115000 was paid out to 63 ownersrsquo and breedersrsquo in awards Each fiscal year total awards have increased since itrsquos first awards in 20092010

Note This promotional program information is provided by respective Breeders and Owners Associations

36

UNIVERSITY OF FLORIDA COLLEGE OF VETERINARY MEDICINE RACING LABORATORY

The Florida Racing Laboratory in the College of Medicine at the University of Florida is an International Organization for Standardization ISO 17025 accredited laboratory that employs various procedures to detect and identify prohibited drugs medications stimulants depressants hypnotics local anesthetics and drug-masking agents in the blood urine or other bodily fluids of racing horses and greyhounds

During Fiscal Year 20142015 the Laboratory received and processed 67587 samples and performed 254238 analyses The vigilant monitoring of samples by the Laboratory serves to deter the use of prohibited drugs in racing animals in Florida

Horse UrineBlood Greyhound Urine 1 Investigative Samples Received 16337 51233 17 Samples Analyzed 16280 30340 17 Number of Analyses 76382 177815 41 Positives 163 9 NA

1 Volume Not Sufficient For Testing 21711 (424 of total number of samples received) Note From January 31 2015 through June 14 2015 there were 14509 greyhound samples collected Of this total 5296 were testable samples and 9213 were quantity not sufficient for analysis During this timeframe there were 2398 attempts to collect samples from greyhounds that did not urinate

DRUG POSITIVES FOR FISCAL YEAR 20142015

Types of Positives (ARCI Drug Class) Horse Greyhound Acepromazine metabolite (3) 5 0

Acepromazine metabolite (3) Methocarbamol (4) Phenylbutazone (na) 1 0

Benzoylecgonine (1) 0 3

Boldenone (3) 4 0

Carprofen (4) 0 1

Clenbuterol (3) 51 0

Clenbuterol (3) Flunixin (4) 1 0

Dimethylsuloxide (DMSO) (5) 15 0

Flunixin (4) 5 2

Glycopyrrolate (3) 1 0

Ibuprofen (4) Methocarbamol (4) 1 0

Isoxsuprine (4) 1 0

Methocarbamol (4) 5 0

Naproxen (4) 1 0

Naproxen (4) Phenylbutazone (na) 1 0

Phenylbutazone (NA) 56 0

Procaine (3) 2 2

Testosterone (3) 5 0

Testosterone (3) Boldenone (3) 1 0

Testosterone (3) Nandrolone (3) Dimethylsuloxide (DMSO) (5) 3 0

Theobromine (4) 0 1

Zipaterol (2) 4 0

TOTALS 163 9

Class (1) Stimulant and depressant drugs that have the highest potential to affect performance and that have no generally accepted meidcal use in the racing horse

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 horse but the pharmacology of which

suggests less potential to affect performance than drugs in Class 2 Class (4) This class includes therapeutic medications that would be expected to have less potential to affect performance than those

in Class 3 Class (5) This class includes therapeutic medications for which concentration limits have been established by the racing jurisdictions

as well as certain miscellaneous agents such as dimethylsulfoxide (DMSO) and other medications as determined by the regulatory bodies

37

F

INA

NC

IAL

ST

AT

EM

EN

TS

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

SLOT ACTIVITIES AND INDIAN GAMING COMPACT FISCAL YEAR 20142015

State Revenue From Regular Performances Tax on Attendance $ 32258 Daily License Fees 2317268 Tax on Handle 8543609

State Revenue From Pari-Mutuel Performances (1) $ 10893135

Other State Revenue Occupational Licenses $ 525302 Fingerprint Fees 235539 Escheated Tickets (2) 795228 Racing Scholarship Funds (2) 0 PMW Trust Fund - Drug Fines 87650 Miscellaneous Revenue 32581 General Revenue Fund - Other Fines 20025

Other State Revenue $ 1696325

Total Pari-Mutuel State Revenue $ 12589460

State Revenue From Cardrooms Table Fees $ 693000 Gross Receipts(3) 13589789 Occupational Licenses 184502

Total State Revenue From Cardrooms $ 14467291

State Revenue From Slots CompulsiveAddictive Gambling Fee (4) $ 1750000 Facility License Fee (4) 14000000 Slot Taxes(5) 182584841 Fingerprint Fees 30028 Occupational Licenses 337334 Miscellaneous Revenue 5572 Miscellaneous Fines 11300

Total State Revenue From Slots $ 198719075

Total State Revenue Generated From Pari-Mutuel Cardroom and Slots $ 225775826

State Revenue From Indian Gaming Compact Indian Gaming Compact (6) $ 255610619 Indian Gaming Compact Reimbursements 253772

Total State Revenue From Indian Gaming Compact $ 255864391

TOTAL STATE REVENUE GENERATED $ 481640217

(1) Daily license fees and taxes reported above reported above are amounts collected and not reflect amounts due

(2) Escheated tickets and Racing Scholarship Funds are distributed to the Department of Education

(3) One-half of cardroom gross receipts is deposited into the General Revenue Fund

(4) Both amounts include payments from Calder Casio and Race Course Gulfstream Park Racing and Casino Mardi Gras Racetrack and Gaming Center Isle Casino and Racing at Pompano Park Flagler Dog Track and Magic City Casino Miami Jai Alai and South Florida Racing Association (Hialeah Park)

(5) Slot taxes are distributed to the Department of Education

(6) Indian Gaming Compact payments are deposited into the General Revenue Fund

38

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

BALANCE SHEET SPECIAL REVENUE FUND

FOR FISCAL YEAR ENDED JUNE 30 2015

2015 2014

ASSETS

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

$ 753311 3254344

368284 15699389

(36217) 5066

286564

$ 6567906731219

34812815266142

(32884)11371

175988

TOTAL ASSETS $ 20330741 $ 23156753

LIABILITIES amp FUND EQUITY Liabilities Accounts payable $ 98554 $ 131567 Accrued salaries 282993 245289 Due to other funds 15432 4325 Due to other state agencies 14092160 13612023 Due to general revenue 685418 665939 Compensated absences - 9313

Total Liabilities 15174556 14668455

Fund Equity Unreserved 5156185 8488298

Total Fund Equity 5156185 8488298

TOTAL LIABILITIES amp FUND EQUITY $ 20330741 $ 23156753

The financial statements and notes are for informational purposes only

39

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 2015

FINAL 2015 2014

BUDGET ACTUAL VARIANCE ACTUAL

REVENUES

Fees Charges Commissions and Sales

Licenses and Permits

Taxes

Fines Forfeits Judgments and Settlements

Interest and Dividends Net

Refunds

Miscellaneous Receipts

$ 19552155

552304

197324441

212335

29537

250000

211412

$ 19301397

712058

198093473

95112

122153

254983

31106

$ (250758) $

159754

769032

(117223)

92616

4983

(180306)

19569151

502696

190162520

116787

84893

270769

213872

Total Revenues 218132184 218610282 478098 210920688

EXPENDITURES CURRENT OPERATING

Salaries

Other Personal Services

Other Operating Expenditures

Operation of Motor Vehicles

Risk Management

State Attorney-Slots

PMW Lab Services

PMW Compliance System

TrDMSHR SVCSSTW Contract

Cardroom Tax Distribution

Other Contracted Services

Compulsive Gambling Prevention

Racing Animal Med Research

OPERATING CAPITAL OUTLAY

Acquisition of Motor Vehicles

Assessment for Fingerprinting

Service Charge to General Revenue

Refunds

Transfer to FDLE Slots Investigation

Transfers to Other Funds

Transfers to General Revenue

7104979 1677615 976075 81743

169792 222971

2266000 296476 58635

1800000 141731 930000 100000

23895 24802

460400 3150000 164650

‐188594212

27000000

6494226 1465527 842849 61944

169792 222971

2266000

246396 58635

1701933 29530

930000 93633 12523 20385

374197 2859023

13173 -

184079657

20000000

610753

212087

133226

19799

-

-

-

50080

-

98067

112201

0

6367

11372

4417

86203

290977

151477

-

4514555

7000000

6429448

1237420

736549

78141

105689

208651

2266000

246415

57114

1658542

31082

600000

100000

32240

54798

320769

2937007

132397

-

175530395

18500000

Total Expenditures 235243976 221942395 13301581 211262657

Excess (Deficiency) of Revenues Over (Under) Expenditures

FUND BALANCE JULY 1 2014

(17111792)

8488298

(3332113)

8488298

(12823484)

-

(341969)

8830267

FUND BALANCE JUNE 30 2015 $ (8623494) $ 5156185 $ (12823484) $ 8488298 (1) (1)

(1) Does not include budget of $37000000 for category 190000 Investments Actual expenditures for category 190000 were closed into the investment account

The financial statements and notes are for informational purposes only

40

CA

RD

RO

OM

PA

RI-

MU

TU

EL

AN

DS

LO

T S

TA

TU

TE

MA

TR

IX

STATUTE TOPIC GREYHOUND JAI ALAI THOROUGHBRED HARNESS QUARTER HORSE

FEES $80 per race $40 per game $100 per race $100 per race $100 per race

Daily License Fees On Live

On-track Handle

5500951(1)(a) FS 5500951(1)(a) FS 5500951(1)(a) FS 5500951(1)(a) FS 5500951(1)(a) FS

$80 per race but not to exceed $40 per game but not to exceed $100 per race but not to exceed $100 race but not to exceed $500 $100 per race but not to exceed Daily License $500 per day $500 per day $500 per day per day $500 per day

Fees On Simulcast Handle

5500951(1)(a) FS 5500951(1)(a) FS 5500951(1)(a) FS 5500951(1)(a) FS 5500951(1)(a) FS

OUTS (ESCHEATS)

Live On-track Handle

Paid to the state of Florida 5501645(2) FS

Paid to the state of Florida 5501645(2) FS

Retained by permitholder 5502633(3) FS

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)

FS FS

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

TAXES

Tax On Admissions

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

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

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

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

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

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

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

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

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

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

Tax On Live On-track Handle

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

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

05 of handle 55009515(2)(a) FS

05 of handle 55009512(2)(a) FS

1 of handle 5500951(3)(a) FS

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) FS

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

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) FS

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) FS

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) FS

This matrix represents a summary of 2014 Statutes Please refer to the cite noted by statutory topic for specific language governing pari-mutuel wagering

41

STATUTE TOPIC GREYHOUND JAI ALAI THOROUGHBRED HARNESS QUARTER HORSE

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

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 FS

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 FS

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

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

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 FS

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) FS

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

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

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

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 FS

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

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

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

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 FS

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

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

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 FS

Year then tax on handle is 23 5500951(3)(c)2 FS

CHARITY PERFORMANCES

Maximum of five days Maximum of five days Maximum of five days Maximum of five days Maximum of five days 5500351(1) FS 5500351(1) FS 5500351(1) FS 5500351(1) FS 5500351(1) FS

Permitholders are allowed to Permitholders are allowed to One additional scholarship day to conduct one additional day to be conduct two additional tracks located in Hillsborough designated as ldquoGreyhound Adopt- performances known as ldquoRetired County for the benefit of Pasco-A-Pet Day Proceeds are paid to Jai Alai Playersrsquo Charity Dayrdquo for a Hernando Community College bona fide organizations that fund to benefit retired jai alai 5500351(6)(a) and promote the adoption of players 5500351(8) FS 5500351(6)(b) FS greyhounds 5501648(2) FS

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 FS

This matrix represents a summary of 2014 Statutes Please refer to the cite noted by statutory topic for specific language governing pari-mutuel wagering

42

STATUTE TOPIC GREYHOUND JAI ALAI THOROUGHBRED HARNESS QUARTER HORSE

TAX CREDITS amp EXEMPTIONS

(excluding charity performances

unless otherwise noted)

Tax exemption of $360000 per state fiscal year or $500000 for three permitholders that held a full live schedule in 1995 and closest to another state authorizing greyhound racing 55009514(1) FS

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) FS

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 is paid directly to the Jockeys Guild by the permitholders 55009515(6) FS

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

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

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 FS

$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 FS

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

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) FS

This matrix represents a summary of 2014 Statutes Please refer to the cite noted by statutory topic for specific language governing pari-mutuel wagering

43

STATUTE TOPIC STATUTE REFERENCE SUMMARY

FEES

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

TAXES

Tax On Cardroom Gross Receipts

849086(13)(a) FS

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts Pursuant to Section 849086(13)(c) FS one-half credited to Pari-Mutuel Wagering Trust Fund and one-half being credited to the General Revenue Fund

Tax On Admissions 849086(13)(b) FS

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

FINES

Administrative Fine 849086(14)(c) FS An administrative fine up to $1000 for each violation may be imposed on any person who has violated or failed to comply with the provisions of Section 849086 FS

ANNUAL DISBURSEMENT TO COUNTIES AND MUNICIPALITIES

Annual Disbursement To Counties and Municipalities

849086(13)(h) FS One-quarter of moneys deposited into the Pari-Mutuel Wagering Trust Fund shall by October 1 of each year be distributed to the local counties or municipalities where the approved cardrooms are located

This matrix represents a summary of 2014 Statutes Please refer to the cite noted by statutory topic for specific language governing operation of cardooms

44

STATUTE TOPIC STATUTE REFERENCE SUMMARY

FEES

Slot License Fee 551106(1)(a) FS Annual fee for each slot machine facility is $2 million paid with the initial license application and annual 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 551106(3) FS

The tax rate on slot machine revenues is 35 Payment for the tax on slot machine revenues shall be remitted by 3 pm on the 5th day of each calendar month for taxes imposed and collected for the preceding calendar month If the 5th day of the calendar month falls on a weekend payments shall be remitted by 3 pm the first Monday following the weekend

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 for 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 Penalties

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 2014 Statutes Please refer to the cite noted by statutory topic for specific language governing slot operations

45

  • Table of Contents 2014-2015
  • Overview 2014-15
  • Division overview 1415
  • Events Shaping 2014-15
  • Fiscal Years Comparative Data 2014-15
  • PMW Graphs 2014-2015
  • PMW Handle Statistics 2014 2015
  • Guest Handle by Host 2014-2015
  • 20142015 Charity-scholarship
  • Cardroom Statistics 2014-2015
  • Cardroom Revenue 2014 2015
  • Slot Comparative Data 2014-2015
  • Daily revenue per machine 14-15
  • 2014-15 permitholder map for report
  • Permitholder Contact Operating In 84rd annual rpt
  • Promotional Programs for FL Horses 20142015
  • Drug Positives for 2014-15
  • Summary of State Revenue 2014-2015 (Final
  • PMW 06 30 15 Final Report
  • PMW Statute Matrix 2014-2015
  • Cardroom Statute Matrix 2014-2015
  • Slot Statute Matrix 20142015
  • Annual Report Cover 2416pdf
    • Florida Department of Business and Professional Regulation
Page 10: Division of Pari-Mutuel Wagering Annual Report …...2016/03/07  · This annual report encompasses the fiscal year which began July 1, 2014, and ended June 30, 2015. This is the 84th

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 $748 billion in pari-mutuel handle wagered resulted in $437 billion in state revenue This fiscal year the pari-mutuel industry operated 3441 racing days which resulted in state revenue of $12589460 total paid attendance of 377660 and total pari-mutuel handle of $779336136

Over the last 10 years pari-mutuel wagering has experienced a 486 percent decline in handle and total state revenue has decreased 642 percent along with a 311 percent decrease in the number of racing days Shown below is a summary of pari-mutuel handle and state revenue for Fiscal Years 20052006 through 20142015

PARI-MUTUEL HANDLE AND STATE REVENUE SUMMARY

Fiscal Year Number of

Racing Days Total Paid

Attendance

Total Pari-Mutuel

Handle Total State Revenue (1)

State Revenue as a Percent

of Handle

20052006 4993 2066192 $1514758761 $35178969 232

20062007 5592 2351126 $1480427370 $30214151 204

20072008 4857 1419748 $1343912504 $25657727 191

20082009 4364 722699 $1108401006 $19814027 179

20092010 4167 614889 $ 958537395 $16706611 174

20102011 3633 507804 $ 883381429 $13640020 154

20112012 3602 469497 $ 876146485 $13802723 158

20122013 3628 430707 $ 872272660 $13200709 151

20132014 3582 383864 $ 850136735 $13785681 162

20142015 3441 377660 $ 779336136 $12589460 162

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

7

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HISTORICAL PARI-MUTUEL WAGERING ACTIVITY

00 02 04 06 08 10 12 14 16 18

2006

2007

2008

2009

2010

2011

2012

2013

2014

2015

Handle ($ in billions)

Fis

cal Y

ear

Pari-Mutuel Handle by IndustryFiscal Years 20052006-20142015

Total Handle Horse Total Handle Greyhound Total Handle Jai Alai Total Handle

0 5 10 15 20 25 30 35 40 45 50 55 60 65 70

2006

2007

2008

2009

2010

2011

2012

2013

2014

2015

State Revenue ($ in millions)

Fis

cal Y

ear

State Tax Revenue by IndustryFiscal Years 20052006-20142015

Total State Revenue Horse State Revenue Greyhound State Revenue Jai Alai State Revenue

8

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bull D bull D D

I

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D bull D

HISTORICAL PARI-MUTUEL WAGERING ACTIVITY

00 02 04 06 08 10 12 14 16 18

2006

2007

2008

2009

2010

2011

2012

2013

2014

2015

Handle ($ in billions)

Fis

cal

Yea

r

Total Pari-Mutuel Handle ALL PERMITHOLDERS

Fiscal Years 20052006-20142015

Total Handle LiveOntrack Intertrack Intertrack Simulcast Simulcast

00 05 10 15 20 25 30 35

2006

2007

2008

2009

2010

2011

2012

2013

2014

2015

Effective Tax Rate

Fis

cal Y

ear

Total Tax and Daily License Fees as a Percentage of Handle ALL INDUSTRIES

Fiscal Years 20052006-20142015

Horse Greyhound Jai Alai

9

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Cl

HISTORICAL PARI-MUTUEL WAGERING ACTIVITY

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

2006

2007

2008

2009

2010

2011

2012

2013

2014

2015

Performances

Fis

cal

Yea

r

Number of Pari-Mutuel Performances Fiscal Years 20052006-20142015

Total Performances Horse Performances Greyhound Performances Jai Alai Performances

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

2006

2007

2008

2009

2010

2011

2012

2013

2014

2015

Purses Paid ($ in millions)

Fis

cal Y

ear

Purses Paid Fiscal Years 20052006-20142015

Total Purses Paid Horse Purses Paid Greyhound Purses Paid

10

COMPONENTS OF PARI-MUTUEL HANDLE FROM PERFORMANCES

Fiscal Year 20142015

Greyhound Racing Permitholders

Daytona Beach Kennel Club Inc $41860 $27918 $34689 $2476233 $6810996 $9391696

Derby Lane (St Petersburg Kennel Club Inc) 120000 466058 131202 4802255 17654017 23173532

Ebro Greyhound Park 19127 13555 1638 479170 1091489 1604979

Flagler Dog Track 116160 462594 65415 3796114 15426402 19866685

HampT Gaming Inc dba Mardi Gras Racetrack 39786 214765 37140 2356433 9155873 11803997

Jacksonville Kennel Club Inc 16800 9975 91786 2552628 8582510 11253699

License Acquistions LLCdba Palm Beach Greyhound Racing 36000 80036 68758 3062175 10464529 13711498

Mardi Gras Racetrack and Gaming Center 16020 22329 43629 1784986 6407023 8273987

Melbourne Greyhound Park LLC 18455 2708 0 48113 156951 226227

Naples-Ft Myers Greyhound Track 104320 226005 47039 3648257 13420355 17445976

Orange Park Kennel Club Inc 14400 0 89388 3310699 10962529 14377016

Palm Beach Kennel Club 154240 625301 105299 8828679 35547082 45260601

Penn Sanford LLC dba Sanford-Orlando Kennel Club 14560 13158 15123 1718967 6231279 7993087

Pensacola Greyhound Racing LLP 23281 9728 0 231509 785922 1050440

SOKC LLC dba Sanford-Orlando Kennel Club 38800 74952 17047 2241280 8354860 10726939

Sarasota Kennel Club Inc 16880 14029 33965 1789458 5713340 7567672

St Johns Greyhound Park 25200 42385 83833 3943291 13143155 17237864

Tampa Greyhound Track 45600 131680 99659 4575828 15458103 20310870

West Volusia Racing Inc 17240 0 27720 2006288 5479953 7531201 Total Greyhound Permitholders $878729 $2437176 $993330 $53652363 $190846368 $248807966

Jai Alai Permitholders

Dania Jai Alai $57600 $0 $783 $715530 $2341642 $3115555

Dania Summer Jai Alai 41040 0 767 660115 2122697 2824619

Ft Pierce Jai Alai 13120 0 0 18781 92385 124286

Hamilton Jai Alai and Poker (A) 72960 0 0 (72956) 14 18

Miami Jai Alai 73440 0 6427 1220032 3713589 5013488

Ocala Poker and Jai Alai 13120 0 0 (13111) 35 44

Orlando Jai Alai 13760 0 0 (13095) 43 708

Summer Jai Alai 62400 0 7152 987624 3020351 4077527 Total Jai Alai Permitholders $347440 $0 $15129 $3502920 $11290756 $15156245

Thoroughbred Racing Permitholders

Calder Race Course Inc(B) $47000 $125812 $115709 $4084337 $16309003 $20681861

Gulfstream Park Thoroughbred After Racing Program Inc 42600 130616 130398 4289825 17464900 22058339

Gulfstream Park Racing Association Inc (B) 297200 4072917 196831 60234881 245531985 310333814

Tampa Bay Downs Inc 265600 1203805 72514 18999172 77534717 98075808

Tropical Park LLC (B) 40200 123415 74103 3299868 13424384 16961970 Total Thoroughbred Permitholders $692600 $5656565 $589555 $90908083 $370264989 $468111792

Harness Racing Permitholders

Isle Casino and Racing at Pompano Park $302000 $502631 $11865 $9273018 $35385884 $45475398

Quarter Horse Racing Permitholders

Gretna Racing LLC $30400 $508 $0 ($23043) $42951 $50816

Hamilton Downs Horsetrack LLC 16000 0 0 ($15999) 5 6

Ocala Breeders Sales Company Inc 200 139 0 $4088 16785 21212

South Florida Racing Association LLC (Hialeah Park) 33900 19316 0 $296156 1362091 1711463

South Marion Real Estate Holdings LLC 16000 12 0 ($15813) 1039 1238

Total Quarter Horse Permitholders $96500 $19975 $0 $245389 $1422871 $1784735

$2317269 $8616347 $1609879 $157581773 $609210868 $779336136TOTAL FOR ALL PERMITHOLDERS

Daily License Fee Tax on Handle Total Paid To

Charities Permitholder Revenues From

Pari-Mutuel Handle Public Pool Total Handle

Daily license fees and taxes were not collected Permitholder relinquished jai alai permit (A)

(B) Daily license fees and taxes reported above are amounts due from performances held and do not equal amounts collectedpaid

11

TOTAL STATE REVENUE FROM PERFORMANCES

Fiscal Year 20142015

Greyhound Racing Permitholders

Daytona Beach Kennel Club Inc

Derby Lane (St Petersburg Kennel Club Inc)

Ebro Greyhound Park

Flagler Dog Track

HampT Gaming Inc dba Mardi Gras Racetrack

Jacksonville Kennel Club Inc

License Acquistions LLCdba Palm Beach Greyhound Racing

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 Racing LLP

SOKC LLC dba Sanford-Orlando Kennel Club

Sarasota Kennel Club Inc

St Johns Greyhound Park

Tampa Greyhound Track

West Volusia Racing Inc

otal Greyhound Permitholders T

ai Alai Permitholders J

Dania Jai Alai

Dania Summer Jai Alai

Ft Pierce Jai Alai

Hamilton Jai Alai and Poker (B)

Miami Jai Alai

Ocala Poker and Jai Alai

Orlando Jai Alai

Summer Jai Alai

Total Jai Alai Permitholders

Thoroughbred Racing Permitholders

Calder Race Course Inc(C)

Gulfstream Park Thoroughbred After Racing Program Inc

Gulfstream Park Racing Association Inc(C)

Tampa Bay Downs Inc

Tropical Park LLC(C)

Total Thoroughbred Permitholders

arness Racing Permitholders H

Isle Casino and Racing at Pompano Park

Quarter Horse Racing Permitholders

Gretna Racing LLC

Hamilton Downs Horsetrack LLC

Ocala Breeders Sales Company Inc South Florida Racing Association LLC (Hialeah Park) South Marion Real Estate Holdings LLC otal Quarter Horse Permitholders T

TOTAL FOR ALL PERMITHOLDERS

LIVE SIMULCAST ITW ITW SIM CHARITY

PERFORMANCES

Tax on Handle Daily License

Fee Total Live Taxes and

Fees Collected Tax on Handle Daily

License Fee

Total Simulcast Taxes and Fees

Collected Tax on Handle

Tax on Handle Daily License Fee

TOTAL TAXES AND FEES

COLLECTED (A)

$11979 $18480 $30459 $3808 $6500 $10308 $12131 $0 $16880 $69778

216139 105600 321739 0 0 0 249919 0 14400 586058

13555 17207 30762 0 0 0 0 0 1920 32682

29327 55600 84927 38555 47000 85555 73144 321568 13560 578754

7606 9280 16886 56031 20806 76837 10378 140750 9700 254551

4285 2400 6685 0 0 0 5690 0 14400 26775

30663 21600 52263 0 0 0 49373 0 14400 116036

4838 4320 9158 3951 2000 5951 5048 8492 9700 38349

2708 18455 21163 0 0 0 0 0 0 21163

145073 94400 239473 0 0 0 80932 0 9920 330325

0 0 0 0 0 0 0 0 14400 14400

261698 139840 401538 0 0 0 363603 0 14400 779541

7895 7200 15095 0 0 0 5263 0 7360 27718

9728 23281 33009 0 0 0 0 0 0 33009

42941 31600 74541 0 0 0 32011 0 7200 113752

11049 8560 19609 0 0 0 2980 0 8320 30909

17897 10800 28697 0 0 0 24488 0 14400 67585

65803 31200 97003 0 0 0 65877 0 14400 177280

0 0 0 0 0 0 0 0 17240 17240

$883184 $599823 $1483007 $102345 $76306 $178651 $980837 $470810 $202600 $3315905

$0 $56960 $56960 $0 $0 $0 $0 $0 $640 $57600

0 40400 40400 0 0 0 0 0 640 41040

0 12800 12800 0 0 0 0 0 320 13120

0 72960 72960 0 0 0 0 0 0 72960

0 70560 70560 0 0 0 0 0 2880 73440

0 13120 13120 0 0 0 0 0 0 13120

0 12160 12160 0 0 0 0 0 1600 13760

0 60000 60000 0 0 0 0 0 2400 62400

$0 $338960 $338960 $0 $0 $0 $0 $0 $8480 $347440

$18897 $40000 $58897 $3 $1000 $1003 $106855 $57 $6000 $172812

35478 34600 70078 0 0 0 95138 0 8000 173216

227247 115200 342447 317057 173500 490557 596688 2931925 8500 4370117

72707 83500 156207 23159 174000 197159 330124 777815 8100 1469405

28567 32800 61367 0 0 0 94848 0 7400 163615

$382896 $306100 $688996 $340219 $348500 $688719 $1223653 $3709797 $38000 $6349165

$16888 $115600 $132488 $60933 $179000 $239933 $49710 $375100 $7400 $804631

$508 $30400 $30908 $0 $0 $0 $0 $0 $0 $30908

0 16000 16000 0 0 0 0 0 0 16000

139 200 339 0 0 0 0 0 0 339 14076 33900 47976 0 0 0 5240 0 0 53216

12 16000 16012 0 0 0 0 0 0 16012 $14735 $96500 $111235 $0 $0 $0 $5240 $0 $0 $116475

$1297703 $1456983 $2754686 $503497 $603806 $1107303 $2259440 $4555707 $256480 $10933616

(A) The amounts shown are taxes and fees collected after the application of any applicable tax credits and do not include admissions tax

(B) Daily license fees and taxes were not collected Permitholder relinquished jai alai permit

(C) Daily license fees and taxes reported above are amounts due from performances held and do not equal amounts collectedpaid

12

--ON-TRACK INTERTRACK TOTAL REGULAR ON-TRACK INTERTRACK TOTAL CHARITY

Live Simulcast ITW ITWS

HANDLE

Live Simulcast ITW ITWS

SCHOLARSHIP HANDLE

TOTAL HANDLE

$3523371 $868918 $4427490 $0 $8819779 $297699 $42626 $231592 $0 $571917 $9391696

9533807 0 11638810 0 21172617 1059192 0 941723 0 2000915 23173532

1583425 0 0 0 1583425 21554 0 0 0 21554 1604979

1403931 1356247 3970170 11921720 18652068 133346 74775 325616 680880 1214617 19866685

1314178 2268887 1825420 5740184 11148669 125328 116342 144473 269185 655328 11803997

3301767 0 6314736 0 9616503 606191 0 1031005 0 1637196 11253699

3670413 0 8609171 0 12279584 444347 0 987567 0 1431914 13711498

1191095 1367504 1692222 3217762 7468583 152555 157931 158399 336519 805404 8273987

226227 0 0 0 226227 0 0 0 0 0 226227

9175441 0 7474514 0 16649955 489142 0 306879 0 796021 17445976

4494472 0 8341268 0 12835740 658105 0 883171 0 1541276 14377016

14584456 809 28703171 0 43288436 807857 0 1164308 0 1972165 45260601

3700210 0 4006735 7706945 121092 0 165050 0 286142 7993087

1050440 0 0 0 1050440 0 0 0 0 0 1050440

5373679 0 5043177 10416856 138849 0 171234 0 310083 10726939

4807906 0 2255502 7063408 397063 0 107201 0 504264 7567672

5569600 0 10211580 0 15781180 603425 0 853259 0 1456684 17237864

7914731 0 10838847 18753578 705749 0 851543 0 1557292 20310870

2510139 1001830 3551843 0 7063812 208727 67637 191025 0 467389 7531201

$84929288 $6864195 $118904656 $20879666 $231577805 $6970221 $459311 $8514045 $1286584 $17230161 $248807966

$571897 $0 $2508977 $0 $3080874 $6959 $0 $27722 $0 $34681 $3115555

587303 0 2205463 0 2792766 4325 0 27528 0 31853 2824619

122082 0 0 0 122082 2204 0 0 0 2204 124286

18 0 0 0 18 0 0 0 0 0 18

2123034 0 2650181 0 4773215 132045 0 108228 0 240273 5013488

44 0 0 0 44 0 0 0 0 0 44

530 0 0 0 530 178 0 0 0 178 708

1634190 0 2213369 0 3847559 108949 0 121019 0 229968 4077527

$5039098 $0 $9577990 $0 $14617088 $254660 $0 $284497 $0 $539157 $15156245

$3779406 $643 $7653369 $3388 $11436806 $542358 $586922 $1230769 $6885006 $9245055 $20681861

7095663 0 5448365 0 12544028 1547278 2330484 1080818 4555731 9514311 22058339

45449497 63411323 34882808 147246936 290990564 9304122 2587158 4009765 3442205 19343250 310333814

18334591 4631854 22749018 45949688 91665151 2079980 215739 2133899 1981039 6410657 98075808

5713383 0 5377935 0 11091318 1542846 1138461 1252356 1936989 5870652 16961970

$80372540 $68043820 $76111495 $193200012 $417727867 $15016584 $6858764 $9707607 $18800970 $50383925 $468111792

$3377614 $12186640 $1654272 $27270383 $44488909 $175674 $204682 $108546 $497587 $986489 $45475398

$50816 $0 $0 $0 $50816 $0 $0 $0 $0 $0 $50816

6 0 0 0 6 0 0 0 0 0 6

21212 0 0 0 21212 0 0 0 0 0 21212

1407629 0 303834 0 1711463 0 0 0 0 0 1711463

1238 0 0 0 1238 0 0 0 0 0 1238

$1480901 $0 $303834 $0 $1784735 $0 $0 $0 $0 $0 $1784735

$175199441 $87094655 $206552247 $241350061 $710196404 $22417139 $7522757 $18614695 $20585141 $69139732 $779336136

TOTAL REGULAR AND CHARITYSCHOLARSHIP HANDLE

13

Fiscal Year 20142015

Greyhound Racing Permitholders

Daytona Beach Kennel Club Inc

Derby Lane (St Petersburg Kennel Club Inc)

Ebro Greyhound Park

Flagler Dog Track

HampT Gaming Inc dba Mardi Gras Racetrack

Jacksonville Kennel Club Inc

License Acquistions LLCdba Palm Beach Greyhound Racing

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 Racing LLP

SOKC LLC dba Sanford-Orlando Kennel Club

Sarasota Kennel Club Inc

St Johns Greyhound Park

Tampa Greyhound Track

West Volusia Racing Inc

Total Greyhound Permitholders

Jai Alai Permitholders

Dania Jai Alai

Dania Summer Jai Alai

Ft Pierce Jai Alai

Hamilton Jai Alai and Poker

Miami Jai Alai

Ocala Poker and Jai Alai

Orlando Jai Alai

Summer Jai Alai

Total Jai Alai Permitholders

Thoroughbred Racing Permitholders

Calder Race Course Inc

Gulfstream Park Thoroughbred After Racing Program Inc

Gulfstream Park Racing Association Inc

Tampa Bay Downs Inc

Tropical Park LLC

Total Thoroughbred Permitholders

arness Racing PermitholdersHIsle Casino and Racing at Pompano Park

Quarter Horse Racing Permitholders

Gretna Racing LLC

Hamilton Downs Horsetrack LLC

Ocala Breeders Sales Company Inc

South Florida Racing Association LLC (Hialeah Park)

South Marion Real Estate Holdings LLC

Total Quarter Horse Permitholders

TOTAL FOR ALL PERMITHOLDERS

TOTAL INTERTRACK WAGERING HANDLE BY GUEST

Fiscal Year 20142015 HOST PERMITHOLDER

HampT LICENSE MARDI NAPLES-FT ORANGE

GUEST PERMITHOLDER DAYTONA DERBY LANE FLAGLER GAMING JACKSONVILLE ACQUISITIONS GRAS MYERS PARK PALM BEACH

Greyhound Permitholders

Daytona Beach Kennel Club Inc $0 $565458 $39559 $427410 $0 $0 $104468 $206685 $277512 $1151228

Derby Lane (St Petersburg Kennel Club Inc) 400403 0 1264104 734615 539353 1001528 607941 629560 647548 2849276

Ebro Greyhound Park 0 477061 0 0 120937 224118 0 0 235451 680012

Flagler Dog Track 151770 523863 0 963972 289348 735708 675977 1065094 387667 1879977

HampT Gaming Inc dba Mardi Gras Racetrack 401713 613199 4774145 0 360241 639971 0 546941 452471 1395239

Jacksonville Kennel Club Inc 358833 765165 1719031 1141912 954413 612233 737600 486962 1190813 1951322

License Acquisitions LLC dba Palm Beach Greyhound Racing 0 0 173584 0 615703 0 0 0 5943 0

Mardi Gras Racetrack and Gaming Center 166597 176181 0 0 0 0 0 261184 0 524811

Melbourne Greyhound Park LLC 143910 309211 425960 276671 156745 329341 166263 181638 215933 1166738

Naples-Ft Myers Greyhound Track 127563 463029 876748 373230 137187 418511 213848 0 172869 1245367

Orange Park Kennel Club Inc 582020 1330147 2466171 1446962 0 947689 962835 629249 0 2923035

Palm Beach Kennel Club 383702 974646 89373 168222 0 0 173650 638791 757417 0

Penn Sanford LLCdba Sanford-Orlando Kennel Club 27473 0 1914324 0 609935 845170 375525 197288 358897 829361

Pensacola Greyhound Racing LLP 307729 0 163376 0 989261 218085 0 244201 1314092 1085806

SOKC LLC dba Sanford-Orlando Kennel Club 381947 1161172 403656 1399880 0 0 548963 609278 402546 1853594

Sarasota Kennel Club Inc 169028 1095005 947929 518427 331449 638994 303878 301445 316793 1735277

Tampa Greyhound Track 327772 2272374 299586 200196 500562 783090 202989 667209 623047 2372865

West Volusia Racing Inc 0 0 213735 0 483096 446746 32249 42607 261731 386957

Total Greyhound Permitholders $3930460 $10726511 $15771281 $7651497 $6088230 $7841184 $5106186 $6708132 $7620730 $24030865

Jai Alai Permitholders

Dania Jai Alai $0 $0 $22129 $0 $0 $0 $673 $0 $3379 $5198

Dania Summer Jai Alai 0 0 418231 0 63162 132771 0 0 5428 6946

Ft Pierce Jai Alai 124646 219015 131580 81696 150940 344760 57705 234438 159800 1089127

Miami Jai Alai 0 0 0 0 0 0 0 0 0 0

Ocala Poker and Jai Alai 151375 347426 92457 58560 185742 156611 62039 187718 241574 480339

Orlando Jai Alai 0 0 0 0 0 0 0 0 0 0

Summer Jai Alai 0 0 0 0 0 0 0 0 0 0

Total Jai Alai Permitholders $276021 $566441 $664397 $140256 $399844 $634142 $120417 $422156 $410181 $1581610

Thoroughbred Permitholders

Calder Race Course Inc $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

Tampa Bay Downs Inc 0 1125416 0 0 174740 252125 0 0 231926 1037492

Total Thoroughbred Permitholders $0 $1125416 $0 $0 $174740 $252125 $0 $0 $231926 $1037492

Harness Permitholders

Isle Casino and Racing at Pompano Park $0 $0 $237740 $187509 $252530 $494248 $178299 $295037 $399234 $1942130

Quarter Horse Permitholders

Gretna Racing LLC $324950 $0 $224968 $0 $430397 $227477 $0 $356068 $562368 $829223

Hamilton Downs Horsetrack LLC 0 0 0 0 0 0 0 0 0 0

Ocala Breeders Sales Company Inc 127651 162165 0 0 0 147562 0 0 0 446159

South Florida Racing Association LLC (Hialeah Park) 0 0 0 0 0 0 0 0 0 0

Total Quarter Horse Permitholders $452601 $162165 $224968 $0 $430397 $375039 $0 $356068 $562368 $1275382

TOTAL FOR ALL PERMITHOLDERS $4659082 $12580533 $16898386 $7979262 $7345741 $9596738 $5404902 $7781393 $9224439 $29867479

Note Figures above include handle from charityscholarship performances

CO

NT

INU

ED

ON

NE

XT

PA

GE

14

TOTAL INTERTRACK WAGERING HANDLE BY GUEST

Fiscal Year 20142015 HOST PERMITHOLDER

GUEST PERMITHOLDER

Penn Sanford SOKC LLC SARASOTA ST JOHNS

TAMPA GREYHOUND

WEST VOLUSIA RACING DANIA DANIA SUMMER MIAMI

Greyhound Permitholders

Daytona Beach Kennel Club Inc $18870 $257246 $116307 $591617 $48726 $0 $16797 $0 $135979

Derby Lane (St Petersburg Kennel Club Inc) 244840 323299 211898 733632 0 315558 145588 120889 262575

Ebro Greyhound Park 0 0 154402 305588 505515 0 11237 21454 0

Flagler Dog Track 184541 161709 115095 408522 525808 135468 0 0 0

HampT Gaming Inc dba Mardi Gras Racetrack 372309 444629 213355 279547 591483 360858 63450 84419 0

Jacksonville Kennel Club Inc 380130 450051 203278 1536495 640841 277140 70729 65346 119792

License Acquisitions LLC dba Palm Beach Greyhound Racing 271011 0 0 0 392517 159925 0 130997 0

Mardi Gras Racetrack and Gaming Center 62081 129318 166952 234641 105405 32149 37148 0 0

Melbourne Greyhound Park LLC 148544 193925 93457 262838 249891 107382 185619 164531 391831

Naples-Ft Myers Greyhound Track 141893 169446 160594 196425 418451 102874 0 0 0

Orange Park Kennel Club Inc 555341 638718 265721 0 1391013 424735 63635 69014 129251

Palm Beach Kennel Club 198344 599208 204508 896607 412510 138616 177706 11871 287759

Penn Sanford LLCdba Sanford-Orlando Kennel Club 0 0 0 161508 1046276 347597 0 0 0

Pensacola Greyhound Racing LLP 228664 382523 118421 1504719 0 290896 27110 22780 17476

SOKC LLC dba Sanford-Orlando Kennel Club 0 0 0 738955 0 0 0 0 0

Sarasota Kennel Club Inc 231313 279471 0 330631 991541 132114 0 0 0

Tampa Greyhound Track 484967 598340 306260 756514 2180833 282630 138561 114061 253939

West Volusia Racing Inc 214824 0 32455 57766 496418 0 65497 84753 27124

Total Greyhound Permitholders $3737672 $4627883 $2362703 $8996005 $9997228 $3107942 $1003077 $890115 $1625726

Jai Alai Permitholders

Dania Jai Alai $0 $0 $0 $0 $2299 $2692 $0 $0 $0

Dania Summer Jai Alai 0 0 0 0 29804 49090 0 0 0

Ft Pierce Jai Alai 0 0 0 179888 201424 102370 107270 104762 190181

Miami Jai Alai 0 0 0 0 0 0 336971 0 0

Ocala Poker and Jai Alai 133089 155744 0 276687 307065 120440 94506 87624 162237

Orlando Jai Alai 0 0 0 0 0 0 319107 302794 463545

Summer Jai Alai 0 0 0 0 0 0 146985 437220 0

Total Jai Alai Permitholders $133089 $155744 $0 $456575 $540592 $274592 $1004839 $932400 $815963

Thoroughbred Permitholders

Calder Race Course Inc $0 $0 $0 $0 $0 $0 $0 $0 $0

Gulfstream Park Racing Association Inc 0 0 0 0 0 0 0 0 0

Tampa Bay Downs Inc 138924 223395 0 320826 957241 0 140508 98725 212392

Total Thoroughbred Permitholders $138924 $223395 $0 $320826 $957241 $0 $140508 $98725 $212392

Harness Permitholders

Isle Casino and Racing at Pompano Park $0 $0 $0 $531898 $0 $0 $291606 $228569 $0

Quarter Horse Permitholders

Gretna Racing LLC $162100 $207389 $0 $759525 $0 $268608 $50389 $40675 $30238

Hamilton Downs Horsetrack LLC 0 0 0 0 0 0 0 0 0

Ocala Breeders Sales Company Inc 0 0 0 10 195329 91726 46280 42507 74090

South Florida Racing Association LLC (Hialeah Park) 0 0 0 0 0 0 0 0 0

Total Quarter Horse Permitholders $162100 $207389 $0 $759535 $195329 $360334 $96669 $83182 $104328

TOTAL FOR ALL PERMITHOLDERS $4171785 $5214411 $2362703 $11064839 $11690390 $3742868 $2536699 $2232991 $2758409

Note Figures above include handle from charityscholarship performances

CO

NT

INU

ED

ON

NE

XT

PA

GE

CO

NT

INU

ED

FR

OM

PR

EV

IOU

S P

AG

E

15

TOTAL INTERTRACK WAGERING HANDLE BY GUEST

Fiscal Year 20142015 HOST PERMITHOLDER

GULFSTREAM PARK AFTER

GULFSTREAM RACING TAMPA BAY TROPICAL POMPANO HIALEAH

GUEST PERMITHOLDER SUMMER CALDER PARK PROGRAM DOWNS PARK PARK PARK TOTAL

Greyhound Permitholders

Daytona Beach Kennel Club Inc $53007 $0 $4394280 $0 $1476441 $117487 $1138029 $22035 $11159141

Derby Lane (St Petersburg Kennel Club Inc) 213225 497213 8857607 542476 4133961 366551 1959757 26435 27629832

Ebro Greyhound Park 0 116480 1562818 161288 260802 114923 0 0 4952086

Flagler Dog Track 0 287071 3156089 272859 670865 263766 1122245 0 13977414

HampT Gaming Inc dba Mardi Gras Racetrack 0 210101 4032179 172283 1484388 219831 2236984 0 19949736

Jacksonville Kennel Club Inc 95467 267101 4863232 293128 2176257 221594 1215372 0 22794237

License Acquisitions LLC dba Palm Beach Greyhound Racing 87410 0 6310814 1851847 1227106 367368 1079858 0 12674083

Mardi Gras Racetrack and Gaming Center 0 0 955126 0 468294 0 654418 0 3974305

Melbourne Greyhound Park LLC 315963 440792 8386263 459438 2668101 428725 946785 32164 18848659

Naples-Ft Myers Greyhound Track 0 864344 14200067 569074 4613599 449181 1532461 0 27446761

Orange Park Kennel Club Inc 101784 360156 5454909 388232 2387482 274760 157891 0 23950750

Palm Beach Kennel Club 149648 1692796 24376464 0 7830831 907585 3970398 0 45040652

Penn Sanford LLCdba Sanford-Orlando Kennel Club 0 532327 3566240 530629 1551508 207266 766171 0 13867495

Pensacola Greyhound Racing LLP 17607 220622 880090 172838 316696 194588 0 0 8717580

SOKC LLC dba Sanford-Orlando Kennel Club

CO 0 0 5944433 0 2394218 232342 980184 0 17051168

Sarasota Kennel Club Inc

NT 0 485502 8684536 505658 2842415 373288 991954 0 22206648

Tampa Greyhound Track

INU 212998 345399 6640469 398407 3164914 313614 1697987 29343 26168926

West Volusia Racing Inc

ED 66977 356109 2511429 356010 689451 126603 877406 0 7829943

Total Greyhound Permitholders

FR

O $1314086 $6676013 $114777045 $6674167 $40357329 $5179472 $21327900 $109977 $328239416

Jai Alai Permitholders

M

Dania Jai Alai

PR

E $7816 $1073 $29419 $0 $3923 $0 $10231 $0 $88832

Dania Summer Jai Alai

VI 124090 0 161662 42577 89633 18742 233220 0 1375356

Ft Pierce Jai Alai 157060 270013 4432026 273167 1516075 207588 0 0 10335531

Miami Jai Alai

OU

S P

AG

E

0 0 0 0 0 0 0 0 336971

Ocala Poker and Jai Alai 131081 95278 1614932 106956 595813 87669 268246 0 6201208

Orlando Jai Alai 373221 418079 7584218 444757 2452702 385292 1969600 0 14713315

Summer Jai Alai 0 0 0 0 0 0 0 0 584205

Total Jai Alai Permitholders $793268 $784443 $13822257 $867457 $4658146 $699291 $2481297 $0 $33635418

Thoroughbred Permitholders

Calder Race Course Inc $0 $0 $3217039 $0 $415881 $0 $2455 $0 $3635375

Gulfstream Park Racing Association Inc 0 5206534 0 0 18093894 0 3451638 92216 26844282

Tampa Bay Downs Inc 157904 1066035 21198004 1068777 0 782536 1780453 0 30967419

Total Thoroughbred Permitholders $157904 $6272569 $24415043 $1068777 $18509775 $782536 $5234546 $92216 $61447076

Harness Permitholders

Isle Casino and Racing at Pompano Park $0 $934500 $17934679 $1096365 $3441041 $838251 $0 $90950 $29374586

Quarter Horse Permitholders

Gretna Racing LLC $13917 $67841 $1235162 $84246 $540350 $66398 $0 $10691 $6492980

Hamilton Downs Horsetrack LLC 0 0 0 0 3966 0 0 0 3966

Ocala Breeders Sales Company Inc 55213 534643 8185796 613595 2840424 502564 338935 0 14404649

South Florida Racing Association LLC (Hialeah Park) 0 502523 9211732 680307 2462613 498768 148110 0 13504053

Total Quarter Horse Permitholders $69130 $1105007 $18632690 $1378148 $5847353 $1067730 $487045 $10691 $34405648

TOTAL FOR ALL PERMITHOLDERS $2334388 $15772532 $189581714 $11084914 $72813644 $8567280 $29530788 $303834 $487102144

Note Figures above include handle from charityscholarship performances

16

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 Historical Resources Operating Trust Fund and the Racing Scholarship Trust Fund (Board of Governorsrsquo 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 $1618467 was paid to charitable organizations during Fiscal Year 20142015 bringing the total proceeds disbursed since 1985 to $78134281

RACING SCHOLARSHIP TRUST FUND

The Board of Governors within the Department of Education oversees the Board of Governorsrsquo Operations and Maintenance Trust Fund and ensures that the referenced contributions are used to provide scholarships to deserving students attending Floridas colleges and universities A total of $16885110 has been paid to this fund since the program began in 1949

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 Department of Educationrsquos State School Trust Fund for the support and maintenance of Floridas public schools Since 1957 the total paid into this fund is $95578484 The amount collected from abandoned winning tickets for the State School Trust Fund for this fiscal year is detailed below

Abandoned Winning Tickets Greyhound Permitholders $744478 Jai Alai Permitholders 50750

Total For 20142015 Fiscal Year $795228

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

17

bull C

CARDROOM COMPARATIVE DATA

During Fiscal Year 20142015 there were 25 permitholders that obtained a cardroom license Two did not operate the other 23 operated at 23 pari-mutuel facilities located throughout the state The number of cardroom tables decreased from 788 in Fiscal Year 20132014 to 755 in Fiscal Year 20142015 Cardroom gross receipts decreased from $136163616 to $135888902 and the gross receipts tax decreased from $13615464 to $13589789 this fiscal year Table fees decreased from $788000 to $755000 this fiscal year The overall result was a decrease in total state revenue from $14403464 to $14344789 this fiscal year

Cardroom tax revenue is distributed 50 percent between the Pari-Mutuel Wagering Trust Fund and the General Revenue Fund In accordance with Section 849086(13)(h) Florida Statutes one quarter of the moneys deposited into the Pari-Mutuel Wagering Trust Fund must be distributed to counties and municipalities that approved the cardroom In October 2015 the division distributed approximately $1698723 to the countiesmunicipalities from cardroom gross receipts

CARDROOM GROSS RECEIPTS AND TOTAL STATE REVENUE FISCAL YEARS 20052006 THROUGH 20142015

$0

$20

$40

$60

$80

$100

$120

$140

Mil

lio

ns

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 (A)

Total State Revenue (Gross Receipts Tax

plus Table Fees)

Total State Revenue as a

Percent of Gross Receipts

20052006 $44433359 $4443337 $264000 $4707337 1059 20062007 $54208544 $5420855 $325500 $5746355 1060 20072008 $90863855 $9086385 $875000 $9961385 1096 20082009 $101700243 $10170024 $698000 $10868024 1069 20092010 $104799448 $10479945 $749000 $11228945 1071 20102011 $125141080 $12514108 $718000 $13232108 1057 20112012 $131447663 $13144767 $834000 $13978767 1063 20122013 $132690415 $13269045 $810000 $14079045 1061 20132014 $136163616 $13615464 $788000 $14403464 1058 20142015 $135888902 $13589789 (B) $755000 $14344789 1056

(A) Amount agrees with the number of approved cardroom tables per annual cardroom licenses and reflects the number of tables in operation each fiscal year

(B) Includes additional payment of $89750 for October 2013 recevied in August 2014 due to revised monthly report

18

-----------------------------+-----------------------------------------------------ltmiddotmiddotmiddotmiddot middotmiddotmiddotmiddot middotmiddotmiddotmiddotmiddotmiddot middotmiddotmiddotmiddotmiddot middotmiddotmiddot middotmiddotmiddotmiddotmiddot middotmiddot middotmiddotmiddot middot

COMPONENTS OF CARDROOM REVENUE BY ASSOCIATION

Fiscal Year 20142015

Greyhound Racing Permitholders

Daytona Beach Kennel Club IncWest Volusia Racing Inc Volusia $10260442 $805384 $11065826 $1106583 $55000 $1161583

Derby Lane (St Petersburg Kennel Club Inc) Pinellas 7766643 809669 8576312 857631 45000 902631

Ebro Greyhound Park Washington 2728129 326879 3055008 305500 20000 325500

Flagler Dog Track Dade 6912438 27325 6939763 694874 (C) 23000 717874

Jacksonville Kennel Club Inc Duval 14725776 939280 15665056 1566506 71000 1637506

Mardi Gras Racetrack and Gaming CenterH ampT Gaming Inc Hallandale 5654584 282119 5936703 593670 30000 623670

Melbourne Greyhound Park LLC Brevard 4223440 136195 4359635 435963 34000 469963

Naples-Ft Myers Greyhound Track Lee 6405597 505015 6910612 691063 32000 723063

Orange Park Kennel Club Inc Town of Orange Park 7439673 66615 7506288 750629 39000 789629

Palm Beach Kennel ClubLicense Acquisitions LLC Palm Beach 11544820 1065075 12609895 1260990 75000 1335990

Pensacola Greyhound Racing LLP Escambia 3153303 616385 3769688 376969 20000 396969

Sarasota Kennel Club Inc Sarasota 4894259 772380 5666639 566664 35000 601664

St Johns Greyhound Park (D) St Johns 0 0 0 0 1000 1000

Tampa Greyhound Track Hillsborough 2040726 74567 2115293 211529 1000 212529

Total Greyhound Permitholders $87749830 $6426888 $94176718 $9418571 $481000 $9899571

Jai Alai Permitholders

Dania Jai AlaiSummersport Enterprises LLC Hallandale $5976 $84872 $90848 $9085 $1000 $10085

Ft Pierce Jai Alai St Lucie 2353923 152587 2506510 250651 25000 275651

Hamilton Jai Alai and Poker Hamilton 411259 165 411424 41142 3000 44142

MiamiSummer Jai Alai Dade 2285247 54267 2339514 233951 16000 249951

Ocala Poker and Jai Alai Marion 3316536 172445 3488981 348898 21000 369898

Total Jai Alai Permitholders $8372941 $464336 $8837277 $883727 $66000 $949727

Thoroughbred Racing Permitholders

Gulfstream Park Racing Association Inc Broward 5374421 142163 5516584 551658 21000 572658

Tampa Bay Downs Inc Hillsborough 3514313 743283 $4257596 425760 23000 448760

Total Thoroughbred Permitholders $8888734 $885446 $9774180 $977418 $44000 $1021418

Harness Racing Permitholders

Isle Casino and Racing at Pompano Park Broward $11234738 $1660226 $12894964 $1289496 $45000 $1334496

Quarter Horse Racing Permitholders

Gretna Racing LLC Gadsden $1649021 $197375 $1846396 $184640 $15000 $199640

South Florida Racing Association LLC (Hialeah Park) City of Hialeah 7695032 664335 $8359367 835937 44000 879937

Total Quarter Horse Permitholders $9344053 $861710 $10205763 $1020577 $59000 $1079577

TOTAL FOR ALL PERMITHOLDERS $125590296 $10298606 $135888902 $13589789 $695000 $14284789

Total Taxes and Fees

County Municipality Gross Receipts

Tournament Gross Receipts

Total Gross Receipts

Gross Receipts

Tax (A) Table Fees Collected (B)

(A) 18th of total gross receipts tax is distributed to counties or municipalities by October 1 of the following year

(B) Amounts shown are table fees collected during fiscal year 20142015

(C) Includes additional payment of $ 89750 for October 2013 received in August 2014 due to revised monthly report

(D) Permitholder paid table fees and received cardroom license for 20142015 but did not conduct cardroom operations during 20142015

19

SLOT COMPARATIVE DATA

During Fiscal Year 20142015 the total amount wagered by patrons was $7979515007 Average daily revenue per slot machine was $188 Total net slot revenue was $521670975 As a result the total taxes paid to the state was $182584841 an increase of five percent in total paid slot taxes from the previous fiscal year A total of $15750000 was collected in annual fees including the Compulsive or Addictive Gambling Prevention Program Fee per Section 551118(3) Florida Statutes For further details see the Summary of State Revenue From Pari-Mutuel Cardroom Slot Activity and Indian Gaming Compact (page 36) of this report On October 12 2014 Dania Jai-Alai closed the slot portion of the facility due to remodeling

HISTORICAL SLOT FACILITY ACTIVITY

Fiscal Year Total Amount Wagered Total State Revenue

20062007 $1114108466 $49620582

20072008 $3023981126 $120560317

20082009 $2701341778 $103895351

20092010 $3840468455 $138125105

20102011 $5054297731 $125063886

20112012 $6045432393 $143962346

20122013 $6690513855 $152532223

20132014 $7953652039 $174024068

20142015 $7979515007 $182584841

FISCAL YEAR 20142015 Gulfstream

Operations Began

11152006

Mardi Gras Operations Began

12282006

Pompano Park Operations Began

4142007

West Flagler Operations Began

10152009

Calder Operations Began

1222010

Miami Jai Alai Operations Began

1232012

Hialeah Park Operations Began

8142013

Dania Jai Alai (2)

Operations Began

2202014

TOTAL

Average Number of Machines 847 965 1456 801 1113 1029 850 522 7583

Number of Operating Days 365 365 365 365 365 365 365 104 365

Average Daily Revenue per Machine $159 $136 $274 $276 $182 $153 $207 $54 $188

Amount Wagered $794329039 $701055610 $2005415129 $1358574237 $981098699 $1038431327 $1045072386 $55538580 $7979515007

Amount Won By Patrons $734280878 $644290707 $1836310191 $1275489711 $891381301 $970450887 $974876557 $51446310 $7378526542

Promotional Credits $11040693 $8819486 $23693184 $2408311 $16024799 $10662818 $6084879 $1173239 $79907409

30-Day Unclaimed Tickets $96186 $36565 $198873 $39305 $37224 $108049 $36100 $2999 $555301

Net Slot Machine Revenue $49103653 $47986792 $145610627 $80720091 $73755061 $57425670 $64147050 $2922031 $521670975

State Tax Revenue (1) $17186279 $16795377 $50963719 $28252032 $25814271 $20098984 $22451468 $1022711 $182584841

Permitholder Revenue $31917374 $31191415 $94646908 $52468059 $47940790 $37326686 $41695582 $1899320 $339086134 Total State Revenue as a Percent of

Amount Wagered 216 240 254 208 263 194 215 184 229

Note Changes to figures for Fiscal Year 20112012 and 20122013 are due to refunds to Miami Jai Alai for overpayment of slot taxes

(1) (1) 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

(2) Danias Casino was open February 20 2014 through October 12 2014

20

21

-

Dai

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per

Mac

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aily

Rev

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e p

er M

ach

ine

Dai

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per

Mac

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Ave

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A

vera

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Nu

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A

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ines

Daily Revenue per Machine Compared to Average Number of Machines For Fiscal Years 20062007 - 20142015

GULFSTREAM PARK RACING AND CASINO

$450 2000

$400 1800

$350 1600

$300 1400

$250

$200

1200

1000

800 $150 600 $100 400

$50 200

$0 0

Revenue per Machine Machines

MARDI GRAS RACETRACK AND GAMING CENTER

$450 2000

$400 1800

$350 1600 1400$300 1200

$250 1000

$200 800

$150 600 $100 400

$50 200 $0 0

Revenue per Machine Machines

ISLE CASINO AND RACING AT POMPANO PARK

$450 2000

$400 1800

$350 1600 1400 $300 1200

$250 1000

$200 800

$150 600 $100 400

$50 200 $0 0

Revenue per Machine Machines

Jl ~~ - r--_~-v~ V bull ~ -

~

-

--- ~ ~ -I --- --

- -

-- -

-

-- r

rI - -- - ~ -- -

-

Daily Revenue per Machine Compared to Average Number of Machines For Fiscal Years 20062007 - 20142015

FLAGLER DOG TRACK AND MAGIC CITY CASINO

0

200

400

600

800

1000

1200

1400

1600

1800

2000

$0

$50

$100

$150

$200

$250

$300

$350

$400

$450

Ave

rag

e N

um

be

r o

f M

ac

hin

es

Dai

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even

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per

Mac

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e

Revenue per Machine Machines

CALDER CASINO AND RACE COURSE

0

200

400

600

800

1000

1200

1400

1600

1800

2000

$0

$50

$100

$150

$200

$250

$300

$350

$400

$450

Ave

rag

e N

um

be

r o

f M

ac

hin

es

Dai

ly R

even

ue

per

Mac

hin

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Revenue per Machine Machines

MIAMI JAI ALAI

0

200

400

600

800

1000

1200

1400

1600

1800

2000

$0

$50

$100

$150

$200

$250

$300

$350

$400

$450

Ave

rag

e N

um

ber

of

Mac

hin

es

Dai

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per

Mac

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Revenue per Machine Machines

22

-- rv ~ -

-

~

-

-

-

Daily Revenue per Machine Compared to Average Number of Machines For Fiscal Years 20062007 - 20142015

HIALEAH PARK

0

200

400

600

800

1000

1200

1400

1600

1800

2000

$0

$50

$100

$150

$200

$250

$300

$350

$400

$450

Ave

rag

e N

um

be

r o

f M

ac

hin

es

Dai

ly R

even

ue

per

Mac

hin

e

Revenue per Machine Machines

DANIA JAI ALAI (1)

0

200

400

600

800

1000

1200

1400

1600

1800

2000

$0

$50

$100

$150

$200

$250

$300

$350

$400

$450

Ave

rag

e N

um

be

r o

f M

ac

hin

es

Dai

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even

ue

per

Mac

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Revenue per Machine Machines

ALL FACLITIES COMBINED

0

1000

2000

3000

4000

5000

6000

7000

8000

$0

$50

$100

$150

$200

$250

$300

$350

$400

$450

Ave

rag

e N

um

be

r o

f M

ac

hin

es

Dai

ly R

even

ue

per

Mac

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e

Revenue per Machine Machines

(1) Danias Casino was open February 20 2014 through October 12 2014

23

D

AT

A B

Y P

ER

MIT

HO

LD

ER

FA

CIL

ITY

Pari-Mutuel Permitholders with 2014-2015 Operating Licenses

--0

0

-0 -I

Pensacola Greyhound Track

bestbet Jacksonville

Orange Park Kennel Club

St Johns Greyhound Park

Creek Entertainment Gretna

Ocala Poker amp Jai Alai

Daytona B K C West Volusia

Sanford Orlando Penn Sanford

Orlando Jai Alai

Melbourne Greyhound Park

Sarasota Kennel Club

Fort Pierce Jai Alai

Naples Fort Myers Greyhound

Palm Beach K C P B Greyhound

The Isle at Pompano Park

Mardi Gras Casino Racetrack

Dania J A Dania Summer J A

Gulfstream GPTARP Tropical

Calder Casino

Miami Summer

8 Jai Alai

5 Thoroughbred

1 Harness

1 Limited Intertrack Wagering License (5506308 FS)

Hamilton Jai Alai C C

8 Slot Machine Gaming Facilities

C 24 Cardrooms

C

C

C

C

C

C

C

C

C

C

C

Ocala Breedersrsquo Sales

Tampa Bay Downs

Derby Lane

Tampa Greyhound Track

19 Greyhound

C

C

Key

S

S

S

S

C

C

C

5 Quarter Horse

Hialeah Park

S

S

C

Hamilton Downs

South Marion

C

Ebro Greyhound ParkC

C S

Ocala Breedersrsquo Sales

C

S

Flagler Dog Track amp Magic City Casino C S Facilities where two or more permits operate 2014 October 23

24

GREYHOUND PERMITHOLDERS

Florida remains the leader in greyhound racing in the United States with 19 permitholders operating at 12 tracks throughout the state A total of 3515 completed performances including charity and scholarship performances were conducted during this past fiscal year a minimal change from the previous year

During Fiscal Year 20142015 handle wagered on live greyhound performances decreased by approximately two percent Intertrack handle wagered on broadcasts of live Florida greyhound performances decreased by approximately three percent Simulcast handle wagered on broadcasts of performances from outside the state increased by approximately two percent Intertrack simulcast handle wagered on broadcast of performances from outside the state increased by approximately 15 percent Overall there was a decrease in total handle by approximately one percent for the Florida greyhound industry

Total paid attendance decreased by approximately three 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 approximately four percent during Fiscal Year 20142015 The greyhound industry accounted for approximately 303 percent of Floridarsquos total revenue and 319 percent of total handle from pari-mutuel performances

Greyhound permitholders reported paying a total of $25631721 in purses during Fiscal Year 20142015 For more detail on purses paid please refer to the following information by permitholder The division was able to confirm reported purse amounts from the weekly purse reports submitted in accordance with Section 61D-8006 Florida Administrative Code

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 Section 5501647 Florida Statutes provides a greyhound permitholder with credits in an amount equal to the uncashed pari-mutuel tickets remitted in the prior state fiscal year to the state which is applied against any taxes imposed the next fiscal year Additionally Section 5501647 Florida Statutes requires each permitholder to pay an amount not less than 10 percent of the credit provided by this section to any bona fide organization that promotes or encourages the adoption of greyhounds During Fiscal Year 20142015 total contributions provided to greyhound adoption units amounted to $136466 which exceeded the minimum statutory requirement

Total Live Performances (Completed) (1)

(1) Performances where eight or more races were h

3515 eld

Total Paid Attendance 276495

Total Live Performances (Actual) 3530 Total Admission Tax $11585

Total Racing Days 2392

Daytona Beach Kennel Club Inc Volusia County

Website wwwdaytonagreyhoundcom Telephone MailingStreet Address 960 South Williamson Boulevard Daytona Beach Florida 32114-7247 Fax

Meet Period 12152014 to 06302015

Racing Results Live Performances (Completed) 248 Purses Paid $1002456 Live Performances (Actual) 250 Racing Days 168 Paid Attendance 0

Total Admission Tax $0

3862526484 3862524808

Derby Lane St Petersburg Kennel Club Inc

Pinellas County

Website wwwderbylanecom MailingStreet Address 10490 Gandy Boulevard St Petersburg Florida 33702-2395 Telephone

Fax

Meet Period 01012015 to 06302015

Racing Results Live Performances (Completed) 207 Purses Paid $2197236 Live Performances (Actual) 207 Racing Days 155 Paid Attendance 0

Total Admission Tax $0

7278123339 7278123305

25

Ebro Greyhound Park Washington County Kennel Club Inc

Washington County

Website wwwgoebrocom Telephone MailingStreet Address 6558 Dog Track Road Ebro Florida 32437-1142 Fax

Meet Period 07012014 to 09202014 and 05022015 to 06302015

Racing Results Live Performances (Completed) 184 Purses Paid $463061 Live Performances (Actual) 184 Racing Days 92 Paid Attendance 8844

Total Admission Tax $323

8502343943 8505354442

Flagler Dog Track West Flagler Associates Ltd

Dade County

Website wwwmagiccitycasinocom Mailing Address Post Office Box 350940 Miami Florida 33135-0940 Telephone Street Address 401 NW 38th Court Miami Florida 33126-5638 Fax

Meet Period 07012014 to 10252014 and 06022015 to 06302015

Racing Results Live Performances (Completed) 153 Purses Paid $3396362 Live Performances (Actual) 163 Racing Days 103 Paid Attendance 0

Total Admission Tax $0

3056493000 3056314529

HampT Gaming Inc Dade County

See Mardi Gras Racetrack and Gaming Centers contact information for detail

Meet Period 02152015 to 04302015 at Mardis Gras

Racing Results Live Performances (Completed) 106 Purses Paid $1055684 Live Performances (Actual) 106 Racing Days 53 Paid Attendance 0

Total Admission Tax $0

Jacksonville Kennel Club Inc Jacksonville Greyhound Racing Inc

Duval County

Website wwwbestbetjaxcom Mailing Address Post Office Box 959 Orange Park Florida 32067-0959 Telephone Street Address 201 Monument Road Jacksonville Florida 32225-8106 Fax

Meet Period 07022014 to 09282014 at Orange Park

Racing Results Live Performances (Completed) 104 Purses Paid $931749 Live Performances (Actual) 104 Racing Days 77 Paid Attendance 0

Total Admission Tax $0

9046460001 9046460420

Jefferson County Kennel Club Inc Jefferson County

Mailing Address Post Office Box 400 Monticello Florida 32345-0400 Telephone Street Address 3079 North Jefferson Street Monticello Florida 32344-5685 Fax

Jefferson County license was suspended during the 20142015 year therefore no live Meet Period

performances were conducted Racing Results Live Performances (Completed) 0 Purses Paid $0 Live Performances (Actual) 0 Racing Days 0 Paid Attendance 0

Total Admission Tax $0

8509972561 8509973871

License Acquisitions LLC (Palm Beach Greyhound Racing) Palm Beach County

See Palm Beach Kennel Clubs contact information for detail

Meet Period 07012014 to 09302014 at Palm Beach Kennel Club

Racing Results Live Performances (Completed) 118 Purses Paid $986937 Live Performances (Actual) 118 Racing Days 92 Paid Attendance 6777

Total Admission Tax $91

26

Mardi Gras Racetrack and Gaming Center Hartman and Tyner Inc

Broward County

Website wwwmgflacom MailingStreet Address 831 North Federal Highway Hallandale Beach Florida 33009-2410

Meet Period 12012014 to 02142015

Racing Results Live Performances (Completed) 105 Purses Paid Live Performances (Actual) 106 Racing Days 53 Paid Attendance

Total Admission Tax

Telephone Fax

$1027511

0 $0

954-924-3200 9549243143

Melbourne Greyhound Park LLC Brevard County

Website wwwmgparkcom MailingStreet Address 1100 North Wickham Road Melbourne Florida 32935-8941

Meet Period 01022015 to 04182015

Racing Results Live Performances (Completed) 108 Purses Paid Live Performances (Actual) 108 Racing Days 92 Paid Attendance

Total Admission Tax

Telephone Fax

$371026

0 $0

3212599800 3212593437

Naples-Ft Myers Greyhound Track Southwest Florida Enterprises Inc

Lee County Website wwwnaplesfortmyersdogscom Mailing Address Post Office Box 2567 Bonita Springs Florida 34133-2567 Street Address 10601 Bonita Beach Road SW Bonita Springs Florida 34135-5620

Meet Period 10312014 to 05252015

Racing Results Live Performances (Completed) 398 Purses Paid Live Performances (Actual) 399 Racing Days 191 Paid Attendance

Total Admission Tax

Telephone Fax

$1701827

159675 $10158

2399922411 2399479244

Orange Park Kennel Club Inc Jacksonville Greyhound Racing Inc

Clay County

Website wwwbestbetjaxcom Mailing Address Post Office Box 959 Orange Park Florida 32067-0959 Street Address 455 Park Avenue Orange Park Florida 32073-3101

Meet Period 09292014 to 11302014 and 04272015 to 06292015

Racing Results Live Performances (Completed) 145 Purses Paid Live Performances (Actual) 145 Racing Days 108 Paid Attendance

Total Admission Tax

Telephone Fax

$1339454

0 $0

9046460001 9046460420

Palm Beach Kennel Club Investment Corporation of Palm Beach

Palm Beach County

Website wwwpbkennelclubcom MailingStreet Address 1111 North Congress Avenue West Palm Beach Florida 33409-6317

Meet Period 10012014 to 06302015

Racing Results Live Performances (Completed) 349 Purses Paid Live Performances (Actual) 350 Racing Days 271 Paid Attendance

Total Admission Tax

Telephone Fax

$3313872

25373 $815

5616832222 5614719114

Penn Sanford LLC dba Sanford-Orlando Kennel Club Seminole County

See SOKC LLCs contact information for detail Meet Period 07022014 to 12312014

Racing Results Live Performances (Completed) 146 Purses Paid Live Performances (Actual) 146 Racing Days 115 Paid Attendance

Total Admission Tax

$799409

0 0

27

Pensacola Greyhound Racing LLP Escambia County

Website wwwpensacolagreyhoundtrackcom Mailing Address Post Office Box 12824 Pensacola Florida 32591-2824 Telephone Street Address 951 Dog Track Road Pensacola Florida 32506-8236 Fax

Meet Period 07022014 to 1042014 and 01232015 to 06282015

Racing Results Live Performances (Completed) 160 Purses Paid $827398 Live Performances (Actual) 160 Racing Days 128 Paid Attendance 0

Total Admission Tax $0

8504558595 8504538883

SOKC LLC dba Sanford-Orlando Kennel Club Seminole County

Website wwwsanfordorlandokccom MailingStreet Address 301 Dog Track Road Longwood Florida 32750-6558 Telephone Meet Period 01012015 to 06292015 Fax

Racing Results

Live Performances (Completed) 181 Purses Paid $915315 Live Performances (Actual) 181 Racing Days 129 Paid Attendance 0

Total Admission Tax $0

4078311600 4078313997

Sarasota Kennel Club Inc Sarasota County

Website wwwsarasotakennelclubcom Telephone MailingStreet Address 5400 Bradenton Road Sarasota Florida 34234-2999 Fax

Meet Period 11072014 to 04252015

Racing Results Live Performances (Completed) 193 Purses Paid $791149 Live Performances (Actual) 193 Racing Days 143 Paid Attendance 75826

Total Admission Tax $198

9413557744 9413512207

St Johns Greyhound Park (Bayard Raceways Inc) Jacksonville Greyhound Racing Inc

St Johns County

Website wwwbestbetjaxcom Mailing Address Post Office Box 959 Orange Park Florida 32067-0959 Telephone Street Address 6322 Racetrack Road Jacksonville Florida 32259-2107 Fax

Meet Period 12012014 to 04262015 at Orange Park

Racing Results Live Performances (Completed) 166 Purses Paid $1652523 Live Performances (Actual) 166 Racing Days 124 Paid Attendance 0

Total Admission Tax $0

9046460001 9046460420

Tampa Greyhound Track TBDG Acquisition LLC

Hillsborough County

Website wwwtgtpokercom Mailing Address Post Office Box 8096 Tampa Florida 33674-8096 Telephone Street Address 8300 North Nebraska Ave Tampa Florida 33604-3107 Fax

Meet Period 07012014 to 12312014 at Derby Lane Racing Results Live Performances (Completed) 209 Purses Paid $2113033 Live Performances (Actual) 209 Racing Days 156 Paid Attendance 0 Paid Attendance 0 Total Admission Tax $0 Total Admission Tax $0

8139324313 8139325048

West Volusia Racing Inc Volusia County

See Daytona Beach Kennel Clubs contact information for detail

Meet Period 07012014 to 12132014 at Daytona Beach Kennel Club

Racing Results Live Performances (Completed) 235 Purses Paid $745719 Live Performances (Actual) 235 Racing Days 142 Paid Attendance 0

Total Admission Tax $0

28

JAi ALAI PERMITHOLDERS

Florida was the first state in the nation to conduct jai alai performances with the first fronton being built in 1926 There are eight jai alai permitholders operating at six frontons throughout Florida In fact Florida is now the only state where pari-mutuel wagering on live jai alai games is conducted A total of 925 completed performances including charity and scholarship performances were conducted during this past fiscal year an increase of approximately 19 percent from the previous fiscal year

During Fiscal Year 20142015 handle wagered on live jai alai performances decreased by approximately 39 percent Intertrack handle wagered on broadcasts of live Florida jai alai performances decreased by approximately 43 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 approximately 41 percent for the Florida jai alai industry

Total jai alai revenue to the state decreased by approximately three percent during Fiscal Year 20142015 The jai alai industry accounted for approximately 32 percent of Floridarsquos total revenue and 19 percent of total handle from pari-mutuel performances

Permitholders reported paying a total of $4745469 in playersrsquo awards For more detail on playersrsquo awards paid please refer to the following information by permitholder

Total paid attendance decreased by 100 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 (Completed) (1) 925 Total Paid Attendance 0 (1) Performances where eight or more games were held

Total Performances (Actual) 925

Total Gaming Days 522 Total Admission Tax $0

Dania Jai Alai Dania Entertainment Center LLC

Broward County

Website wwwcasinodaniabeachcom Telephone MailingStreet Address 301 East Dania Beach Boulevard Dania Beach Florida 33004-3016 Fax

Meet Period 10072014 to 12302014

Gaming Results Live Performances (Completed) 180 Paid Attendance 0 Live Performances (Actual) 180 Total Admission Tax $0 Live Operating Days 70 Players Awards Paid $939484

9549272841 9549257529

Dania Summer Jai Alai Dania Entertainment Center LLC

Broward County

See Dania Jai Alais contact information for detail

Meet Period 07012014 to 10062014 at Dania Jai Alai

Gaming Results Live Performances (Completed) 109 Paid Attendance 0 Live Performances (Actual) 109 Total Admission Tax $0 Live Operating Days 55 Players Awards Paid $622035

Ft Pierce Jai Alai Fronton Holdings LLC

St Lucie County

Website wwwcasinomiamijaialicom Telephone MailingStreet Address 1750 South Kings Highway Ft Pierce Florida 34945-3099 Fax

Meet Period 02272015 to 03272015 Miscellaneous Revenue to State $34538 (See Section 55009511(4) Florida Statutes for detail) Gaming Results Live Performances (Completed) 41 Paid Attendance 0 Live Performances (Actual) 41 Total Admission Tax $0 Live Operating Days 21 Players Awards Paid $152543

7724647500 7724640099

29

Hamilton Jai Alai and Poker Richmond Entertainment Inc

Hamilton County

MailingStreet Address 6968 US Highway 129 South Jasper Florida 32052-6774 Telephone Fax

Meet Period 05172015 to 06242015

Gaming Results Live Performances (Completed) 228 Paid Attendance 0 Live Performances (Actual) 228 Total Admission Tax $0 Live Operating Days 38 Players Awards Paid $17000

3866380011 3866380033

Miami Jai Alai Fronton Holdings LLC

Dade County

Website wwwcasinomiamijaialicom Telephone MailingStreet Address 3500 NW 37th Avenue Miami Florida 33142-4923 Fax

Meet Period 11022014 to 04302015

Gaming Results Live Performances (Completed) 153 Paid Attendance 0 Live Performances (Actual) 153 Total Admission Tax $0 Live Operating Days 153 Players Awards Paid $1461314

3056336400 3056347013

Ocala Poker and Jai Alai Second Chance Jai Alai LLC

Marion County

Website wwwocalapokerroomcom Mailing Address Post Office Box 580 Orange Lake Florida 32681-0580 Telephone Street Address 4601 NW Highway 318 Reddick Florida 32686 Fax

Meet Period 02022015 to 03022015 Miscellaneous Revenue to State $22000 (See Section 55009511(4) Florida Statutes for detail) Gaming Results Live Performances (Completed) 41 Paid Attendance 0 Live Performances (Actual) 41 Total Admission Tax $0 Live Operating Days 21 Players Awards Paid $147480

3525912345 3525913402

Orlando Jai Alai RB Jai Alai LLC Seminole County

Website wwworlandoliveeventscom Telephone MailingStreet Address 6405 South Highway 17-92 Fern Park Florida 32730-2057 Fax

Meet Period 04032015 to 05302015

Miscellaneous Revenue to State $15200 (See Section 55009511(4) Florida Statutes for detail) Gaming Results Live Performances (Completed) 43 Paid Attendance 0 Live Performances (Actual) 43 Total Admission Tax $0 Live Operating Days 34 Players Awards Paid $0

4073396221 4078314689

Summer Jai Alai Partnership Dade County

See Miami Jai Alais contact information for detail

Meet Period 08032014 to 10312014 and 05012015 to 06292015 at Miami Jai Alai

Gaming Results Live Performances (Completed) 130 Paid Attendance 0 Live Performances (Actual) 130 Total Admission Tax $0 Live Operating Days 130 Players Awards Paid $1405613

30

THOROUGHBRED PERMITHOLDERS

Florida continues to be a premier thoroughbred racing state with five permitholders operating at three tracks located in Central and South Florida A total of 330 completed performances including charity and scholarship performances were conducted during this past fiscal year a decrease of approximately 21 percent from the previous fiscal year

During Fiscal Year 20142015 handle on live thoroughbred performances increased by approximately four percent Handle from intertrack wagering increased approximately six percent Simulcast handle wagered on broadcasts of performances from outside the state decreased by approximately 46 percent Intertrack simulcast handle decreased by approximately two percent Overall total handle decreased by approximately 11 percent for the Florida thoroughbred industry

Total thoroughbred revenue to the state during Fiscal Year 20142015 decreased by approximately 12 percent from the prior year The thoroughbred industry accounted for approximately 581 percent of Floridarsquos total revenue and 601 percent of total handle from pari-mutuel performances

Permitholders reported paying a total of $86208744 in purses For more detail on purses paid please refer to the following information by permitholder The Florida Thoroughbred Breedersrsquo and Ownersrsquo Association did not dispute the amount of purses paid reported by the permitholders

Total paid attendance increased by eight 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 (Completed) (1) 330 Total Paid Attendance 101165

(1) Performances where eight or more races were held

Total Performances (Actual) 391

Total Racing Days 335 Total Admission Tax $20675

Calder Race Course Inc Churchill Downs Inc

Dade County

Website wwwcaldercasinocom Telephone MailingStreet Address 21001 NW 27th Avenue Miami Gardens Florida 33056-1461 Fax

Meet Period 10082014 to 11302014

Racing Results Live Performances (Completed) 40 Purses Paid $7375507 Live Performances (Actual) 100 Racing Days 44 Paid Attendance 0

Total Admission Tax $0

3056251311 3056252505

Gulfstream Park Racing Association Inc Stronach Group Broward County

Website wwwgulfstreamparkcom Telephone MailingStreet Address 901 South Federal Highway Hallandale Beach Florida 33009-7124 Fax

Meet Period 07012014 and 12062014 to 05222015 and 06302015

Racing Results Live Performances (Completed) 120 Purses Paid $62094688 Live Performances (Actual) 121 Racing Days 121 Paid Attendance 0

Total Admission Tax $0

9544547000 9544576291

Gulfstream Park Thoroughbred After Racing Program Inc Stronach Group Broward County

See Gulfstream Park Racing Association Incs contact information for detail

Meet Period 07042014 to 9072014 and 12102014

Racing Results Live Performances (Completed) 39 Purses Paid $1493679 Live Performances (Actual) 39 Racing Days 39 Paid Attendance 0

Total Admission Tax $0

31

Tampa Bay Downs Inc Hillsborough County

Website wwwtampabaydownscom Mailing Address Post Office Box 2007 Oldsmar Florida 34677-7007 Street Address 11225 Race Track Road Tampa Florida 33626-3122

Meet Period 07012014 11292014 to 05032015 and 06302015

Racing Results Live Performances (Completed) 91 Purses Paid Live Performances (Actual) 91 Racing Days 91 Paid Attendance

Total Admission Tax

Telephone Fax

$15244870

101165 $20675

8138554401 8138543539

Tropical Park LLC Churchill Downs Inc

Dade County See Calders contact information for detail

Meet Period 09112014 to 10042014 and 05232015 to 06282015 at Gulfstream Park

Racing Results Live Performances (Completed) 40 Purses Paid Live Performances (Actual) 40 Racing Days 40 Paid Attendance

Total Admission Tax

$0

0 $0

32

QUARTER HORSE PERMITHOLDERS

There are five permitholders conducting quarter horse racing performances at five tracks located in the State of Florida In Fiscal Year 20142015 a total of 117 completed performances were conducted an increase of approximately 17 percent from the previous fiscal year

During Fiscal Year 20142015 handle wagered on live quarter horse performances decreased by approximately five percent Intertrack handle wagered on broadcasts of performances increased by approximately 68 percent Simulcast handle wagered on broadcasts of performances from outside the state had no changes along with intertrack simulcast handle Overall total handle increased by approximately two percent for the Florida quarter horse industry

Total quarter horse revenue to the state during Fiscal Year 20142015 increased by approximately 16 percent The quarter horse industry accounted for approximately 11 percent of Floridarsquos total revenue and 03 percent of total handle from pari-mutuel performances

Permitholders reported paying a total of $6391000 in purses For more detail on purses paid please refer to the following information by permitholder The Florida Quarter Horse Breedersrsquo and Ownersrsquo Association was able to confirm the amount of purses paid reported by Hialeah Park

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

Total Performances (Completed) (1) 117 Total Paid Attendance 0 (1) Performances where eight or more races were held

Total Performances (Actual) 119

Total Racing Days 66 Total Admission Tax $0

Gretna Racing LLC Gadsden County

Website wwwcreekentertainmentcom Mailing Address Post office Box 70 Grenta Florida 32332 Telephone

Street Address 501 Racetrack Drive Gretna Florida 32332

Meet Period 07052014 to 10052014

Racing Results Live Performances (Completed) 38 Purses Paid $167000 Live Performances (Actual) 38 Racing Days 10 Paid Attendance 0

Total Admission Tax $0

8508756920

Hamilton Downs Horsetrack LLC Hamilton County

Mailing Address 6968 US Highway 129 Jasper Florida 32052-6774 Telephone

Street Address 2220 Northwest County Road 143 Jennings Florida 32053 Fax

Meet Period 06142015 to 06182015

Racing Results Live Performances (Completed) 20 Purses Paid $22000 Live Performances (Actual) 20 Racing Days 5 Paid Attendance 0

Total Admission Tax $0

3866380011

3866380033

Hialeah Park South Florida Racing Association LLC

Dade County

Website wwwhialeahparkcasinocom Telephone Mailing Address Post Office Box 158 Hialeah Florida 33011 Fax Street Address 2200 East 4th Avenue Hialeah Florida 33010

Meet Period 12262014 to 03032015

Racing Results Live Performances (Completed) 39 Purses Paid $5852000 Live Performances (Actual) 40 Racing Days 40 Paid Attendance 0

Total Admission Tax $0

3058858000 3058878006

33

Ocala Breeders Sales Company Inc Marion County

Website wwwobssalescom Telephone Mailing Address Post Office Box 99 Ocala Florida 34478-0099 Fax Street Address 1701 Southwest 60th Avenue Ocala Florida 34474-1800

Meet Period 1272015

Racing Results Live Performances (Completed) 0 Purses Paid $310000 Live Performances (Actual) 1 Racing Days 1 Paid Attendance 0

Total Admission Tax $0

3522372154 3522372357

South Marion Real Estate Holdings LLC Central Florida Gaming LLC

Marion County

Mailing Address Post Office Box 6331 Ocala Florida 34478 Telephone Street Address 6390 SE 177th Place Summerfield Florida 34491 Fax

Meet Period 07012014 to 07102014

Racing Results Live Performances (Completed) 20 Purses Paid $40000 Live Performances (Actual) 20 Racing Days 10 Paid Attendance 0

Total Admission Tax $0

3528177522 None Listed

34

~ ra- HARNESS PERMITHOLDERS

PARI-MUTUEL INDUSTRY

Pompano Park is the only permitholder conducting harness horse racing performances in the State of Florida A total of 126 completed performances including charity and scholarship performances were conducted during this past fiscal year which is the same as the previous year

During Fiscal Year 20142015 handle wagered on live harness performances increased by approximately three percent Intertrack handle wagered on broadcasts of live Florida harness performances increased by approximately 33 percent Simulcast handle wagered on broadcasts of performances from outside the state increased by approximately seven percent while intertrack simulcast handle increased by approximately six percent Overall total handle increased by approximately seven percent for the Florida harness industry

Total revenue to the state during Fiscal Year 20142015 increased by approximately four percent from the prior fiscal year The harness industry accounted for approximately 73 percent of Floridarsquos total revenue and 58 percent of total handle from pari-mutuel performances

Pompano Park reported paying $8614066 in purses For more detail on purses paid please refer to the information below The Florida Standardbred Breedersrsquo and Ownersrsquo Association was able to confirm the amount of purses paid reported by Pompano Park

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

Total Performances (Completed) (1) 126 Total Paid Attendance 0 (1) Performances where eight or more races were held

Total Performances (Actual) 126

Total Racing Days 126 Total Admission Tax $0

Isle Casino and Racing at Pompano Park PPI Inc

Broward County

Website pompano-parkisleofcapricasinoscom Telephone 9549722000 MailingStreet Address 777 Isle of Capri Circle Pompano Beach Florida 33069-3104 Fax 9549700882

Meet Period 10042014 to 06272015

Racing Results Live Performances (Completed) 126 Purses Paid $8614066 Live Performances (Actual) 126 Racing Days 126 Paid Attendance 0

Total Admission Tax $0

SUMMARY

During Fiscal Year 20142015 the total handle wagered for all industries exceeded $779 million a decrease of approximately eight percent from the prior fiscal year Total pari-mutuel completed performances including charity and scholarship performances conducted during Fiscal Year 20142015 increased by approximately one percent from the previous fiscal year

The state realized revenue from performances of approximately $109 million a decrease of roughly eight percent from the prior fiscal year Of the $109 million collected greyhound permitholders accounted for 303 percent thoroughbreds for 581 percent harness for 73 percent jai alai for 32 percent and quarter horse for 11 percent

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

35

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 50 national champions Florida also produced ldquoAffirmedrdquo the eleventh horse to have swept the Triple Crown (1978) OcalaMarion County Florida is home to some of the leading breeding farms in the country The industry boasts 19 classic wins (Kentucky Derby Preakness Stakes and Belmont Stakes) 26 Breedersrsquo Cup Day champions and six horses of the year

The Florida Thoroughbred Breedersrsquo and Ownersrsquo Association (FTBOA) funds the Florida-bred Stakes Program which is implemented at Floridas Thoroughbred racetracks Through a percentage of pari-mutuel handle Florida Thoroughbred permitholders contributed $7685619 to the FTBOA during Fiscal Year 20142015 The FTBOA paid out $4988595 in Breedersrsquo Awards and $1294250 through the Florida-bred Stakes Program The Florida-bred Stakes Program includes ldquoFlorida Sire Stakesrdquo at Gulfstream Park ldquoSunshine Millions Previewrdquo at Gulfstream Park West ldquoFlorida Cup Dayrdquo at Tampa Bay Downs and additional funds for supplements to Florida-bred Preferred Stakes Races during the Gulfstream and Tampa Bay Downsrsquo meets

The Florida Standardbred Breedersrsquo and Ownersrsquo Association a non-profit organization and the only organized representative of Standardbred horsemen in the State of Florida is the designated association for the allocation and distribution of funds for Florida-bred racing Promotional activities include providing breeder and stallion awards for eligible Florida-bred horses during Pompano Parkrsquos 20142015 meet as well as awards for Florida Breedersrsquo Stake races The FSBOA also inaugurated a Breeder Incentive program in 2014 with the goal of offering Standardbred breeders a financial reward for the production of Florida-bred foals This program will continue in future years 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 $1013697

Section 5502625(5)(a) Florida Statutes designates the Florida Quarter Horse Breedersrsquo and Ownersrsquo Association (FQHBOA) as the authorized organization to receive breeders and awards payments from the permitholders and make payments in accordance with Florida Statutes

By agreement Hialeah Park pays 2 percent of the total purse to FQHBOA for breedersrsquo and ownersrsquo awards This is in excess of statutory requirements Other tracks pay a sum equal to the breaks plus one percent of all pari-mutuel pools conducted during their meets for supplementing purses and prizes for the general promotion of owning and breeding quarter horses in Florida as authorized in Florida Statutes

During 20142015 $115000 was paid out to 63 ownersrsquo and breedersrsquo in awards Each fiscal year total awards have increased since itrsquos first awards in 20092010

Note This promotional program information is provided by respective Breeders and Owners Associations

36

UNIVERSITY OF FLORIDA COLLEGE OF VETERINARY MEDICINE RACING LABORATORY

The Florida Racing Laboratory in the College of Medicine at the University of Florida is an International Organization for Standardization ISO 17025 accredited laboratory that employs various procedures to detect and identify prohibited drugs medications stimulants depressants hypnotics local anesthetics and drug-masking agents in the blood urine or other bodily fluids of racing horses and greyhounds

During Fiscal Year 20142015 the Laboratory received and processed 67587 samples and performed 254238 analyses The vigilant monitoring of samples by the Laboratory serves to deter the use of prohibited drugs in racing animals in Florida

Horse UrineBlood Greyhound Urine 1 Investigative Samples Received 16337 51233 17 Samples Analyzed 16280 30340 17 Number of Analyses 76382 177815 41 Positives 163 9 NA

1 Volume Not Sufficient For Testing 21711 (424 of total number of samples received) Note From January 31 2015 through June 14 2015 there were 14509 greyhound samples collected Of this total 5296 were testable samples and 9213 were quantity not sufficient for analysis During this timeframe there were 2398 attempts to collect samples from greyhounds that did not urinate

DRUG POSITIVES FOR FISCAL YEAR 20142015

Types of Positives (ARCI Drug Class) Horse Greyhound Acepromazine metabolite (3) 5 0

Acepromazine metabolite (3) Methocarbamol (4) Phenylbutazone (na) 1 0

Benzoylecgonine (1) 0 3

Boldenone (3) 4 0

Carprofen (4) 0 1

Clenbuterol (3) 51 0

Clenbuterol (3) Flunixin (4) 1 0

Dimethylsuloxide (DMSO) (5) 15 0

Flunixin (4) 5 2

Glycopyrrolate (3) 1 0

Ibuprofen (4) Methocarbamol (4) 1 0

Isoxsuprine (4) 1 0

Methocarbamol (4) 5 0

Naproxen (4) 1 0

Naproxen (4) Phenylbutazone (na) 1 0

Phenylbutazone (NA) 56 0

Procaine (3) 2 2

Testosterone (3) 5 0

Testosterone (3) Boldenone (3) 1 0

Testosterone (3) Nandrolone (3) Dimethylsuloxide (DMSO) (5) 3 0

Theobromine (4) 0 1

Zipaterol (2) 4 0

TOTALS 163 9

Class (1) Stimulant and depressant drugs that have the highest potential to affect performance and that have no generally accepted meidcal use in the racing horse

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 horse but the pharmacology of which

suggests less potential to affect performance than drugs in Class 2 Class (4) This class includes therapeutic medications that would be expected to have less potential to affect performance than those

in Class 3 Class (5) This class includes therapeutic medications for which concentration limits have been established by the racing jurisdictions

as well as certain miscellaneous agents such as dimethylsulfoxide (DMSO) and other medications as determined by the regulatory bodies

37

F

INA

NC

IAL

ST

AT

EM

EN

TS

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

SLOT ACTIVITIES AND INDIAN GAMING COMPACT FISCAL YEAR 20142015

State Revenue From Regular Performances Tax on Attendance $ 32258 Daily License Fees 2317268 Tax on Handle 8543609

State Revenue From Pari-Mutuel Performances (1) $ 10893135

Other State Revenue Occupational Licenses $ 525302 Fingerprint Fees 235539 Escheated Tickets (2) 795228 Racing Scholarship Funds (2) 0 PMW Trust Fund - Drug Fines 87650 Miscellaneous Revenue 32581 General Revenue Fund - Other Fines 20025

Other State Revenue $ 1696325

Total Pari-Mutuel State Revenue $ 12589460

State Revenue From Cardrooms Table Fees $ 693000 Gross Receipts(3) 13589789 Occupational Licenses 184502

Total State Revenue From Cardrooms $ 14467291

State Revenue From Slots CompulsiveAddictive Gambling Fee (4) $ 1750000 Facility License Fee (4) 14000000 Slot Taxes(5) 182584841 Fingerprint Fees 30028 Occupational Licenses 337334 Miscellaneous Revenue 5572 Miscellaneous Fines 11300

Total State Revenue From Slots $ 198719075

Total State Revenue Generated From Pari-Mutuel Cardroom and Slots $ 225775826

State Revenue From Indian Gaming Compact Indian Gaming Compact (6) $ 255610619 Indian Gaming Compact Reimbursements 253772

Total State Revenue From Indian Gaming Compact $ 255864391

TOTAL STATE REVENUE GENERATED $ 481640217

(1) Daily license fees and taxes reported above reported above are amounts collected and not reflect amounts due

(2) Escheated tickets and Racing Scholarship Funds are distributed to the Department of Education

(3) One-half of cardroom gross receipts is deposited into the General Revenue Fund

(4) Both amounts include payments from Calder Casio and Race Course Gulfstream Park Racing and Casino Mardi Gras Racetrack and Gaming Center Isle Casino and Racing at Pompano Park Flagler Dog Track and Magic City Casino Miami Jai Alai and South Florida Racing Association (Hialeah Park)

(5) Slot taxes are distributed to the Department of Education

(6) Indian Gaming Compact payments are deposited into the General Revenue Fund

38

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

BALANCE SHEET SPECIAL REVENUE FUND

FOR FISCAL YEAR ENDED JUNE 30 2015

2015 2014

ASSETS

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

$ 753311 3254344

368284 15699389

(36217) 5066

286564

$ 6567906731219

34812815266142

(32884)11371

175988

TOTAL ASSETS $ 20330741 $ 23156753

LIABILITIES amp FUND EQUITY Liabilities Accounts payable $ 98554 $ 131567 Accrued salaries 282993 245289 Due to other funds 15432 4325 Due to other state agencies 14092160 13612023 Due to general revenue 685418 665939 Compensated absences - 9313

Total Liabilities 15174556 14668455

Fund Equity Unreserved 5156185 8488298

Total Fund Equity 5156185 8488298

TOTAL LIABILITIES amp FUND EQUITY $ 20330741 $ 23156753

The financial statements and notes are for informational purposes only

39

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 2015

FINAL 2015 2014

BUDGET ACTUAL VARIANCE ACTUAL

REVENUES

Fees Charges Commissions and Sales

Licenses and Permits

Taxes

Fines Forfeits Judgments and Settlements

Interest and Dividends Net

Refunds

Miscellaneous Receipts

$ 19552155

552304

197324441

212335

29537

250000

211412

$ 19301397

712058

198093473

95112

122153

254983

31106

$ (250758) $

159754

769032

(117223)

92616

4983

(180306)

19569151

502696

190162520

116787

84893

270769

213872

Total Revenues 218132184 218610282 478098 210920688

EXPENDITURES CURRENT OPERATING

Salaries

Other Personal Services

Other Operating Expenditures

Operation of Motor Vehicles

Risk Management

State Attorney-Slots

PMW Lab Services

PMW Compliance System

TrDMSHR SVCSSTW Contract

Cardroom Tax Distribution

Other Contracted Services

Compulsive Gambling Prevention

Racing Animal Med Research

OPERATING CAPITAL OUTLAY

Acquisition of Motor Vehicles

Assessment for Fingerprinting

Service Charge to General Revenue

Refunds

Transfer to FDLE Slots Investigation

Transfers to Other Funds

Transfers to General Revenue

7104979 1677615 976075 81743

169792 222971

2266000 296476 58635

1800000 141731 930000 100000

23895 24802

460400 3150000 164650

‐188594212

27000000

6494226 1465527 842849 61944

169792 222971

2266000

246396 58635

1701933 29530

930000 93633 12523 20385

374197 2859023

13173 -

184079657

20000000

610753

212087

133226

19799

-

-

-

50080

-

98067

112201

0

6367

11372

4417

86203

290977

151477

-

4514555

7000000

6429448

1237420

736549

78141

105689

208651

2266000

246415

57114

1658542

31082

600000

100000

32240

54798

320769

2937007

132397

-

175530395

18500000

Total Expenditures 235243976 221942395 13301581 211262657

Excess (Deficiency) of Revenues Over (Under) Expenditures

FUND BALANCE JULY 1 2014

(17111792)

8488298

(3332113)

8488298

(12823484)

-

(341969)

8830267

FUND BALANCE JUNE 30 2015 $ (8623494) $ 5156185 $ (12823484) $ 8488298 (1) (1)

(1) Does not include budget of $37000000 for category 190000 Investments Actual expenditures for category 190000 were closed into the investment account

The financial statements and notes are for informational purposes only

40

CA

RD

RO

OM

PA

RI-

MU

TU

EL

AN

DS

LO

T S

TA

TU

TE

MA

TR

IX

STATUTE TOPIC GREYHOUND JAI ALAI THOROUGHBRED HARNESS QUARTER HORSE

FEES $80 per race $40 per game $100 per race $100 per race $100 per race

Daily License Fees On Live

On-track Handle

5500951(1)(a) FS 5500951(1)(a) FS 5500951(1)(a) FS 5500951(1)(a) FS 5500951(1)(a) FS

$80 per race but not to exceed $40 per game but not to exceed $100 per race but not to exceed $100 race but not to exceed $500 $100 per race but not to exceed Daily License $500 per day $500 per day $500 per day per day $500 per day

Fees On Simulcast Handle

5500951(1)(a) FS 5500951(1)(a) FS 5500951(1)(a) FS 5500951(1)(a) FS 5500951(1)(a) FS

OUTS (ESCHEATS)

Live On-track Handle

Paid to the state of Florida 5501645(2) FS

Paid to the state of Florida 5501645(2) FS

Retained by permitholder 5502633(3) FS

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)

FS FS

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

TAXES

Tax On Admissions

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

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

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

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

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

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

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

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

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

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

Tax On Live On-track Handle

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

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

05 of handle 55009515(2)(a) FS

05 of handle 55009512(2)(a) FS

1 of handle 5500951(3)(a) FS

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) FS

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

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) FS

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) FS

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) FS

This matrix represents a summary of 2014 Statutes Please refer to the cite noted by statutory topic for specific language governing pari-mutuel wagering

41

STATUTE TOPIC GREYHOUND JAI ALAI THOROUGHBRED HARNESS QUARTER HORSE

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

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 FS

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 FS

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

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

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 FS

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) FS

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

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

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

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 FS

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

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

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

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 FS

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

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

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 FS

Year then tax on handle is 23 5500951(3)(c)2 FS

CHARITY PERFORMANCES

Maximum of five days Maximum of five days Maximum of five days Maximum of five days Maximum of five days 5500351(1) FS 5500351(1) FS 5500351(1) FS 5500351(1) FS 5500351(1) FS

Permitholders are allowed to Permitholders are allowed to One additional scholarship day to conduct one additional day to be conduct two additional tracks located in Hillsborough designated as ldquoGreyhound Adopt- performances known as ldquoRetired County for the benefit of Pasco-A-Pet Day Proceeds are paid to Jai Alai Playersrsquo Charity Dayrdquo for a Hernando Community College bona fide organizations that fund to benefit retired jai alai 5500351(6)(a) and promote the adoption of players 5500351(8) FS 5500351(6)(b) FS greyhounds 5501648(2) FS

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 FS

This matrix represents a summary of 2014 Statutes Please refer to the cite noted by statutory topic for specific language governing pari-mutuel wagering

42

STATUTE TOPIC GREYHOUND JAI ALAI THOROUGHBRED HARNESS QUARTER HORSE

TAX CREDITS amp EXEMPTIONS

(excluding charity performances

unless otherwise noted)

Tax exemption of $360000 per state fiscal year or $500000 for three permitholders that held a full live schedule in 1995 and closest to another state authorizing greyhound racing 55009514(1) FS

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) FS

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 is paid directly to the Jockeys Guild by the permitholders 55009515(6) FS

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

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

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 FS

$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 FS

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

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) FS

This matrix represents a summary of 2014 Statutes Please refer to the cite noted by statutory topic for specific language governing pari-mutuel wagering

43

STATUTE TOPIC STATUTE REFERENCE SUMMARY

FEES

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

TAXES

Tax On Cardroom Gross Receipts

849086(13)(a) FS

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts Pursuant to Section 849086(13)(c) FS one-half credited to Pari-Mutuel Wagering Trust Fund and one-half being credited to the General Revenue Fund

Tax On Admissions 849086(13)(b) FS

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

FINES

Administrative Fine 849086(14)(c) FS An administrative fine up to $1000 for each violation may be imposed on any person who has violated or failed to comply with the provisions of Section 849086 FS

ANNUAL DISBURSEMENT TO COUNTIES AND MUNICIPALITIES

Annual Disbursement To Counties and Municipalities

849086(13)(h) FS One-quarter of moneys deposited into the Pari-Mutuel Wagering Trust Fund shall by October 1 of each year be distributed to the local counties or municipalities where the approved cardrooms are located

This matrix represents a summary of 2014 Statutes Please refer to the cite noted by statutory topic for specific language governing operation of cardooms

44

STATUTE TOPIC STATUTE REFERENCE SUMMARY

FEES

Slot License Fee 551106(1)(a) FS Annual fee for each slot machine facility is $2 million paid with the initial license application and annual 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 551106(3) FS

The tax rate on slot machine revenues is 35 Payment for the tax on slot machine revenues shall be remitted by 3 pm on the 5th day of each calendar month for taxes imposed and collected for the preceding calendar month If the 5th day of the calendar month falls on a weekend payments shall be remitted by 3 pm the first Monday following the weekend

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 for 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 Penalties

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 2014 Statutes Please refer to the cite noted by statutory topic for specific language governing slot operations

45

  • Table of Contents 2014-2015
  • Overview 2014-15
  • Division overview 1415
  • Events Shaping 2014-15
  • Fiscal Years Comparative Data 2014-15
  • PMW Graphs 2014-2015
  • PMW Handle Statistics 2014 2015
  • Guest Handle by Host 2014-2015
  • 20142015 Charity-scholarship
  • Cardroom Statistics 2014-2015
  • Cardroom Revenue 2014 2015
  • Slot Comparative Data 2014-2015
  • Daily revenue per machine 14-15
  • 2014-15 permitholder map for report
  • Permitholder Contact Operating In 84rd annual rpt
  • Promotional Programs for FL Horses 20142015
  • Drug Positives for 2014-15
  • Summary of State Revenue 2014-2015 (Final
  • PMW 06 30 15 Final Report
  • PMW Statute Matrix 2014-2015
  • Cardroom Statute Matrix 2014-2015
  • Slot Statute Matrix 20142015
  • Annual Report Cover 2416pdf
    • Florida Department of Business and Professional Regulation
Page 11: Division of Pari-Mutuel Wagering Annual Report …...2016/03/07  · This annual report encompasses the fiscal year which began July 1, 2014, and ended June 30, 2015. This is the 84th

I I

I I

I I

- I I - I I

I I I I

- I I

- I I

bull a bull a

r- I

r- 1

-- I

-- I

r- I I

I

I

I

bull a bull a

HISTORICAL PARI-MUTUEL WAGERING ACTIVITY

00 02 04 06 08 10 12 14 16 18

2006

2007

2008

2009

2010

2011

2012

2013

2014

2015

Handle ($ in billions)

Fis

cal Y

ear

Pari-Mutuel Handle by IndustryFiscal Years 20052006-20142015

Total Handle Horse Total Handle Greyhound Total Handle Jai Alai Total Handle

0 5 10 15 20 25 30 35 40 45 50 55 60 65 70

2006

2007

2008

2009

2010

2011

2012

2013

2014

2015

State Revenue ($ in millions)

Fis

cal Y

ear

State Tax Revenue by IndustryFiscal Years 20052006-20142015

Total State Revenue Horse State Revenue Greyhound State Revenue Jai Alai State Revenue

8

-=r - I

I

--- I

--- I

--- I

-- I

I ~ -I

I

bull D bull D D

I

I

I

D bull D

HISTORICAL PARI-MUTUEL WAGERING ACTIVITY

00 02 04 06 08 10 12 14 16 18

2006

2007

2008

2009

2010

2011

2012

2013

2014

2015

Handle ($ in billions)

Fis

cal

Yea

r

Total Pari-Mutuel Handle ALL PERMITHOLDERS

Fiscal Years 20052006-20142015

Total Handle LiveOntrack Intertrack Intertrack Simulcast Simulcast

00 05 10 15 20 25 30 35

2006

2007

2008

2009

2010

2011

2012

2013

2014

2015

Effective Tax Rate

Fis

cal Y

ear

Total Tax and Daily License Fees as a Percentage of Handle ALL INDUSTRIES

Fiscal Years 20052006-20142015

Horse Greyhound Jai Alai

9

Cl Cl

I I I I I

I I I I I

I I I I I

I I I I I

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

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

I I I I

I I I I I

Cl

HISTORICAL PARI-MUTUEL WAGERING ACTIVITY

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

2006

2007

2008

2009

2010

2011

2012

2013

2014

2015

Performances

Fis

cal

Yea

r

Number of Pari-Mutuel Performances Fiscal Years 20052006-20142015

Total Performances Horse Performances Greyhound Performances Jai Alai Performances

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

2006

2007

2008

2009

2010

2011

2012

2013

2014

2015

Purses Paid ($ in millions)

Fis

cal Y

ear

Purses Paid Fiscal Years 20052006-20142015

Total Purses Paid Horse Purses Paid Greyhound Purses Paid

10

COMPONENTS OF PARI-MUTUEL HANDLE FROM PERFORMANCES

Fiscal Year 20142015

Greyhound Racing Permitholders

Daytona Beach Kennel Club Inc $41860 $27918 $34689 $2476233 $6810996 $9391696

Derby Lane (St Petersburg Kennel Club Inc) 120000 466058 131202 4802255 17654017 23173532

Ebro Greyhound Park 19127 13555 1638 479170 1091489 1604979

Flagler Dog Track 116160 462594 65415 3796114 15426402 19866685

HampT Gaming Inc dba Mardi Gras Racetrack 39786 214765 37140 2356433 9155873 11803997

Jacksonville Kennel Club Inc 16800 9975 91786 2552628 8582510 11253699

License Acquistions LLCdba Palm Beach Greyhound Racing 36000 80036 68758 3062175 10464529 13711498

Mardi Gras Racetrack and Gaming Center 16020 22329 43629 1784986 6407023 8273987

Melbourne Greyhound Park LLC 18455 2708 0 48113 156951 226227

Naples-Ft Myers Greyhound Track 104320 226005 47039 3648257 13420355 17445976

Orange Park Kennel Club Inc 14400 0 89388 3310699 10962529 14377016

Palm Beach Kennel Club 154240 625301 105299 8828679 35547082 45260601

Penn Sanford LLC dba Sanford-Orlando Kennel Club 14560 13158 15123 1718967 6231279 7993087

Pensacola Greyhound Racing LLP 23281 9728 0 231509 785922 1050440

SOKC LLC dba Sanford-Orlando Kennel Club 38800 74952 17047 2241280 8354860 10726939

Sarasota Kennel Club Inc 16880 14029 33965 1789458 5713340 7567672

St Johns Greyhound Park 25200 42385 83833 3943291 13143155 17237864

Tampa Greyhound Track 45600 131680 99659 4575828 15458103 20310870

West Volusia Racing Inc 17240 0 27720 2006288 5479953 7531201 Total Greyhound Permitholders $878729 $2437176 $993330 $53652363 $190846368 $248807966

Jai Alai Permitholders

Dania Jai Alai $57600 $0 $783 $715530 $2341642 $3115555

Dania Summer Jai Alai 41040 0 767 660115 2122697 2824619

Ft Pierce Jai Alai 13120 0 0 18781 92385 124286

Hamilton Jai Alai and Poker (A) 72960 0 0 (72956) 14 18

Miami Jai Alai 73440 0 6427 1220032 3713589 5013488

Ocala Poker and Jai Alai 13120 0 0 (13111) 35 44

Orlando Jai Alai 13760 0 0 (13095) 43 708

Summer Jai Alai 62400 0 7152 987624 3020351 4077527 Total Jai Alai Permitholders $347440 $0 $15129 $3502920 $11290756 $15156245

Thoroughbred Racing Permitholders

Calder Race Course Inc(B) $47000 $125812 $115709 $4084337 $16309003 $20681861

Gulfstream Park Thoroughbred After Racing Program Inc 42600 130616 130398 4289825 17464900 22058339

Gulfstream Park Racing Association Inc (B) 297200 4072917 196831 60234881 245531985 310333814

Tampa Bay Downs Inc 265600 1203805 72514 18999172 77534717 98075808

Tropical Park LLC (B) 40200 123415 74103 3299868 13424384 16961970 Total Thoroughbred Permitholders $692600 $5656565 $589555 $90908083 $370264989 $468111792

Harness Racing Permitholders

Isle Casino and Racing at Pompano Park $302000 $502631 $11865 $9273018 $35385884 $45475398

Quarter Horse Racing Permitholders

Gretna Racing LLC $30400 $508 $0 ($23043) $42951 $50816

Hamilton Downs Horsetrack LLC 16000 0 0 ($15999) 5 6

Ocala Breeders Sales Company Inc 200 139 0 $4088 16785 21212

South Florida Racing Association LLC (Hialeah Park) 33900 19316 0 $296156 1362091 1711463

South Marion Real Estate Holdings LLC 16000 12 0 ($15813) 1039 1238

Total Quarter Horse Permitholders $96500 $19975 $0 $245389 $1422871 $1784735

$2317269 $8616347 $1609879 $157581773 $609210868 $779336136TOTAL FOR ALL PERMITHOLDERS

Daily License Fee Tax on Handle Total Paid To

Charities Permitholder Revenues From

Pari-Mutuel Handle Public Pool Total Handle

Daily license fees and taxes were not collected Permitholder relinquished jai alai permit (A)

(B) Daily license fees and taxes reported above are amounts due from performances held and do not equal amounts collectedpaid

11

TOTAL STATE REVENUE FROM PERFORMANCES

Fiscal Year 20142015

Greyhound Racing Permitholders

Daytona Beach Kennel Club Inc

Derby Lane (St Petersburg Kennel Club Inc)

Ebro Greyhound Park

Flagler Dog Track

HampT Gaming Inc dba Mardi Gras Racetrack

Jacksonville Kennel Club Inc

License Acquistions LLCdba Palm Beach Greyhound Racing

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 Racing LLP

SOKC LLC dba Sanford-Orlando Kennel Club

Sarasota Kennel Club Inc

St Johns Greyhound Park

Tampa Greyhound Track

West Volusia Racing Inc

otal Greyhound Permitholders T

ai Alai Permitholders J

Dania Jai Alai

Dania Summer Jai Alai

Ft Pierce Jai Alai

Hamilton Jai Alai and Poker (B)

Miami Jai Alai

Ocala Poker and Jai Alai

Orlando Jai Alai

Summer Jai Alai

Total Jai Alai Permitholders

Thoroughbred Racing Permitholders

Calder Race Course Inc(C)

Gulfstream Park Thoroughbred After Racing Program Inc

Gulfstream Park Racing Association Inc(C)

Tampa Bay Downs Inc

Tropical Park LLC(C)

Total Thoroughbred Permitholders

arness Racing Permitholders H

Isle Casino and Racing at Pompano Park

Quarter Horse Racing Permitholders

Gretna Racing LLC

Hamilton Downs Horsetrack LLC

Ocala Breeders Sales Company Inc South Florida Racing Association LLC (Hialeah Park) South Marion Real Estate Holdings LLC otal Quarter Horse Permitholders T

TOTAL FOR ALL PERMITHOLDERS

LIVE SIMULCAST ITW ITW SIM CHARITY

PERFORMANCES

Tax on Handle Daily License

Fee Total Live Taxes and

Fees Collected Tax on Handle Daily

License Fee

Total Simulcast Taxes and Fees

Collected Tax on Handle

Tax on Handle Daily License Fee

TOTAL TAXES AND FEES

COLLECTED (A)

$11979 $18480 $30459 $3808 $6500 $10308 $12131 $0 $16880 $69778

216139 105600 321739 0 0 0 249919 0 14400 586058

13555 17207 30762 0 0 0 0 0 1920 32682

29327 55600 84927 38555 47000 85555 73144 321568 13560 578754

7606 9280 16886 56031 20806 76837 10378 140750 9700 254551

4285 2400 6685 0 0 0 5690 0 14400 26775

30663 21600 52263 0 0 0 49373 0 14400 116036

4838 4320 9158 3951 2000 5951 5048 8492 9700 38349

2708 18455 21163 0 0 0 0 0 0 21163

145073 94400 239473 0 0 0 80932 0 9920 330325

0 0 0 0 0 0 0 0 14400 14400

261698 139840 401538 0 0 0 363603 0 14400 779541

7895 7200 15095 0 0 0 5263 0 7360 27718

9728 23281 33009 0 0 0 0 0 0 33009

42941 31600 74541 0 0 0 32011 0 7200 113752

11049 8560 19609 0 0 0 2980 0 8320 30909

17897 10800 28697 0 0 0 24488 0 14400 67585

65803 31200 97003 0 0 0 65877 0 14400 177280

0 0 0 0 0 0 0 0 17240 17240

$883184 $599823 $1483007 $102345 $76306 $178651 $980837 $470810 $202600 $3315905

$0 $56960 $56960 $0 $0 $0 $0 $0 $640 $57600

0 40400 40400 0 0 0 0 0 640 41040

0 12800 12800 0 0 0 0 0 320 13120

0 72960 72960 0 0 0 0 0 0 72960

0 70560 70560 0 0 0 0 0 2880 73440

0 13120 13120 0 0 0 0 0 0 13120

0 12160 12160 0 0 0 0 0 1600 13760

0 60000 60000 0 0 0 0 0 2400 62400

$0 $338960 $338960 $0 $0 $0 $0 $0 $8480 $347440

$18897 $40000 $58897 $3 $1000 $1003 $106855 $57 $6000 $172812

35478 34600 70078 0 0 0 95138 0 8000 173216

227247 115200 342447 317057 173500 490557 596688 2931925 8500 4370117

72707 83500 156207 23159 174000 197159 330124 777815 8100 1469405

28567 32800 61367 0 0 0 94848 0 7400 163615

$382896 $306100 $688996 $340219 $348500 $688719 $1223653 $3709797 $38000 $6349165

$16888 $115600 $132488 $60933 $179000 $239933 $49710 $375100 $7400 $804631

$508 $30400 $30908 $0 $0 $0 $0 $0 $0 $30908

0 16000 16000 0 0 0 0 0 0 16000

139 200 339 0 0 0 0 0 0 339 14076 33900 47976 0 0 0 5240 0 0 53216

12 16000 16012 0 0 0 0 0 0 16012 $14735 $96500 $111235 $0 $0 $0 $5240 $0 $0 $116475

$1297703 $1456983 $2754686 $503497 $603806 $1107303 $2259440 $4555707 $256480 $10933616

(A) The amounts shown are taxes and fees collected after the application of any applicable tax credits and do not include admissions tax

(B) Daily license fees and taxes were not collected Permitholder relinquished jai alai permit

(C) Daily license fees and taxes reported above are amounts due from performances held and do not equal amounts collectedpaid

12

--ON-TRACK INTERTRACK TOTAL REGULAR ON-TRACK INTERTRACK TOTAL CHARITY

Live Simulcast ITW ITWS

HANDLE

Live Simulcast ITW ITWS

SCHOLARSHIP HANDLE

TOTAL HANDLE

$3523371 $868918 $4427490 $0 $8819779 $297699 $42626 $231592 $0 $571917 $9391696

9533807 0 11638810 0 21172617 1059192 0 941723 0 2000915 23173532

1583425 0 0 0 1583425 21554 0 0 0 21554 1604979

1403931 1356247 3970170 11921720 18652068 133346 74775 325616 680880 1214617 19866685

1314178 2268887 1825420 5740184 11148669 125328 116342 144473 269185 655328 11803997

3301767 0 6314736 0 9616503 606191 0 1031005 0 1637196 11253699

3670413 0 8609171 0 12279584 444347 0 987567 0 1431914 13711498

1191095 1367504 1692222 3217762 7468583 152555 157931 158399 336519 805404 8273987

226227 0 0 0 226227 0 0 0 0 0 226227

9175441 0 7474514 0 16649955 489142 0 306879 0 796021 17445976

4494472 0 8341268 0 12835740 658105 0 883171 0 1541276 14377016

14584456 809 28703171 0 43288436 807857 0 1164308 0 1972165 45260601

3700210 0 4006735 7706945 121092 0 165050 0 286142 7993087

1050440 0 0 0 1050440 0 0 0 0 0 1050440

5373679 0 5043177 10416856 138849 0 171234 0 310083 10726939

4807906 0 2255502 7063408 397063 0 107201 0 504264 7567672

5569600 0 10211580 0 15781180 603425 0 853259 0 1456684 17237864

7914731 0 10838847 18753578 705749 0 851543 0 1557292 20310870

2510139 1001830 3551843 0 7063812 208727 67637 191025 0 467389 7531201

$84929288 $6864195 $118904656 $20879666 $231577805 $6970221 $459311 $8514045 $1286584 $17230161 $248807966

$571897 $0 $2508977 $0 $3080874 $6959 $0 $27722 $0 $34681 $3115555

587303 0 2205463 0 2792766 4325 0 27528 0 31853 2824619

122082 0 0 0 122082 2204 0 0 0 2204 124286

18 0 0 0 18 0 0 0 0 0 18

2123034 0 2650181 0 4773215 132045 0 108228 0 240273 5013488

44 0 0 0 44 0 0 0 0 0 44

530 0 0 0 530 178 0 0 0 178 708

1634190 0 2213369 0 3847559 108949 0 121019 0 229968 4077527

$5039098 $0 $9577990 $0 $14617088 $254660 $0 $284497 $0 $539157 $15156245

$3779406 $643 $7653369 $3388 $11436806 $542358 $586922 $1230769 $6885006 $9245055 $20681861

7095663 0 5448365 0 12544028 1547278 2330484 1080818 4555731 9514311 22058339

45449497 63411323 34882808 147246936 290990564 9304122 2587158 4009765 3442205 19343250 310333814

18334591 4631854 22749018 45949688 91665151 2079980 215739 2133899 1981039 6410657 98075808

5713383 0 5377935 0 11091318 1542846 1138461 1252356 1936989 5870652 16961970

$80372540 $68043820 $76111495 $193200012 $417727867 $15016584 $6858764 $9707607 $18800970 $50383925 $468111792

$3377614 $12186640 $1654272 $27270383 $44488909 $175674 $204682 $108546 $497587 $986489 $45475398

$50816 $0 $0 $0 $50816 $0 $0 $0 $0 $0 $50816

6 0 0 0 6 0 0 0 0 0 6

21212 0 0 0 21212 0 0 0 0 0 21212

1407629 0 303834 0 1711463 0 0 0 0 0 1711463

1238 0 0 0 1238 0 0 0 0 0 1238

$1480901 $0 $303834 $0 $1784735 $0 $0 $0 $0 $0 $1784735

$175199441 $87094655 $206552247 $241350061 $710196404 $22417139 $7522757 $18614695 $20585141 $69139732 $779336136

TOTAL REGULAR AND CHARITYSCHOLARSHIP HANDLE

13

Fiscal Year 20142015

Greyhound Racing Permitholders

Daytona Beach Kennel Club Inc

Derby Lane (St Petersburg Kennel Club Inc)

Ebro Greyhound Park

Flagler Dog Track

HampT Gaming Inc dba Mardi Gras Racetrack

Jacksonville Kennel Club Inc

License Acquistions LLCdba Palm Beach Greyhound Racing

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 Racing LLP

SOKC LLC dba Sanford-Orlando Kennel Club

Sarasota Kennel Club Inc

St Johns Greyhound Park

Tampa Greyhound Track

West Volusia Racing Inc

Total Greyhound Permitholders

Jai Alai Permitholders

Dania Jai Alai

Dania Summer Jai Alai

Ft Pierce Jai Alai

Hamilton Jai Alai and Poker

Miami Jai Alai

Ocala Poker and Jai Alai

Orlando Jai Alai

Summer Jai Alai

Total Jai Alai Permitholders

Thoroughbred Racing Permitholders

Calder Race Course Inc

Gulfstream Park Thoroughbred After Racing Program Inc

Gulfstream Park Racing Association Inc

Tampa Bay Downs Inc

Tropical Park LLC

Total Thoroughbred Permitholders

arness Racing PermitholdersHIsle Casino and Racing at Pompano Park

Quarter Horse Racing Permitholders

Gretna Racing LLC

Hamilton Downs Horsetrack LLC

Ocala Breeders Sales Company Inc

South Florida Racing Association LLC (Hialeah Park)

South Marion Real Estate Holdings LLC

Total Quarter Horse Permitholders

TOTAL FOR ALL PERMITHOLDERS

TOTAL INTERTRACK WAGERING HANDLE BY GUEST

Fiscal Year 20142015 HOST PERMITHOLDER

HampT LICENSE MARDI NAPLES-FT ORANGE

GUEST PERMITHOLDER DAYTONA DERBY LANE FLAGLER GAMING JACKSONVILLE ACQUISITIONS GRAS MYERS PARK PALM BEACH

Greyhound Permitholders

Daytona Beach Kennel Club Inc $0 $565458 $39559 $427410 $0 $0 $104468 $206685 $277512 $1151228

Derby Lane (St Petersburg Kennel Club Inc) 400403 0 1264104 734615 539353 1001528 607941 629560 647548 2849276

Ebro Greyhound Park 0 477061 0 0 120937 224118 0 0 235451 680012

Flagler Dog Track 151770 523863 0 963972 289348 735708 675977 1065094 387667 1879977

HampT Gaming Inc dba Mardi Gras Racetrack 401713 613199 4774145 0 360241 639971 0 546941 452471 1395239

Jacksonville Kennel Club Inc 358833 765165 1719031 1141912 954413 612233 737600 486962 1190813 1951322

License Acquisitions LLC dba Palm Beach Greyhound Racing 0 0 173584 0 615703 0 0 0 5943 0

Mardi Gras Racetrack and Gaming Center 166597 176181 0 0 0 0 0 261184 0 524811

Melbourne Greyhound Park LLC 143910 309211 425960 276671 156745 329341 166263 181638 215933 1166738

Naples-Ft Myers Greyhound Track 127563 463029 876748 373230 137187 418511 213848 0 172869 1245367

Orange Park Kennel Club Inc 582020 1330147 2466171 1446962 0 947689 962835 629249 0 2923035

Palm Beach Kennel Club 383702 974646 89373 168222 0 0 173650 638791 757417 0

Penn Sanford LLCdba Sanford-Orlando Kennel Club 27473 0 1914324 0 609935 845170 375525 197288 358897 829361

Pensacola Greyhound Racing LLP 307729 0 163376 0 989261 218085 0 244201 1314092 1085806

SOKC LLC dba Sanford-Orlando Kennel Club 381947 1161172 403656 1399880 0 0 548963 609278 402546 1853594

Sarasota Kennel Club Inc 169028 1095005 947929 518427 331449 638994 303878 301445 316793 1735277

Tampa Greyhound Track 327772 2272374 299586 200196 500562 783090 202989 667209 623047 2372865

West Volusia Racing Inc 0 0 213735 0 483096 446746 32249 42607 261731 386957

Total Greyhound Permitholders $3930460 $10726511 $15771281 $7651497 $6088230 $7841184 $5106186 $6708132 $7620730 $24030865

Jai Alai Permitholders

Dania Jai Alai $0 $0 $22129 $0 $0 $0 $673 $0 $3379 $5198

Dania Summer Jai Alai 0 0 418231 0 63162 132771 0 0 5428 6946

Ft Pierce Jai Alai 124646 219015 131580 81696 150940 344760 57705 234438 159800 1089127

Miami Jai Alai 0 0 0 0 0 0 0 0 0 0

Ocala Poker and Jai Alai 151375 347426 92457 58560 185742 156611 62039 187718 241574 480339

Orlando Jai Alai 0 0 0 0 0 0 0 0 0 0

Summer Jai Alai 0 0 0 0 0 0 0 0 0 0

Total Jai Alai Permitholders $276021 $566441 $664397 $140256 $399844 $634142 $120417 $422156 $410181 $1581610

Thoroughbred Permitholders

Calder Race Course Inc $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

Tampa Bay Downs Inc 0 1125416 0 0 174740 252125 0 0 231926 1037492

Total Thoroughbred Permitholders $0 $1125416 $0 $0 $174740 $252125 $0 $0 $231926 $1037492

Harness Permitholders

Isle Casino and Racing at Pompano Park $0 $0 $237740 $187509 $252530 $494248 $178299 $295037 $399234 $1942130

Quarter Horse Permitholders

Gretna Racing LLC $324950 $0 $224968 $0 $430397 $227477 $0 $356068 $562368 $829223

Hamilton Downs Horsetrack LLC 0 0 0 0 0 0 0 0 0 0

Ocala Breeders Sales Company Inc 127651 162165 0 0 0 147562 0 0 0 446159

South Florida Racing Association LLC (Hialeah Park) 0 0 0 0 0 0 0 0 0 0

Total Quarter Horse Permitholders $452601 $162165 $224968 $0 $430397 $375039 $0 $356068 $562368 $1275382

TOTAL FOR ALL PERMITHOLDERS $4659082 $12580533 $16898386 $7979262 $7345741 $9596738 $5404902 $7781393 $9224439 $29867479

Note Figures above include handle from charityscholarship performances

CO

NT

INU

ED

ON

NE

XT

PA

GE

14

TOTAL INTERTRACK WAGERING HANDLE BY GUEST

Fiscal Year 20142015 HOST PERMITHOLDER

GUEST PERMITHOLDER

Penn Sanford SOKC LLC SARASOTA ST JOHNS

TAMPA GREYHOUND

WEST VOLUSIA RACING DANIA DANIA SUMMER MIAMI

Greyhound Permitholders

Daytona Beach Kennel Club Inc $18870 $257246 $116307 $591617 $48726 $0 $16797 $0 $135979

Derby Lane (St Petersburg Kennel Club Inc) 244840 323299 211898 733632 0 315558 145588 120889 262575

Ebro Greyhound Park 0 0 154402 305588 505515 0 11237 21454 0

Flagler Dog Track 184541 161709 115095 408522 525808 135468 0 0 0

HampT Gaming Inc dba Mardi Gras Racetrack 372309 444629 213355 279547 591483 360858 63450 84419 0

Jacksonville Kennel Club Inc 380130 450051 203278 1536495 640841 277140 70729 65346 119792

License Acquisitions LLC dba Palm Beach Greyhound Racing 271011 0 0 0 392517 159925 0 130997 0

Mardi Gras Racetrack and Gaming Center 62081 129318 166952 234641 105405 32149 37148 0 0

Melbourne Greyhound Park LLC 148544 193925 93457 262838 249891 107382 185619 164531 391831

Naples-Ft Myers Greyhound Track 141893 169446 160594 196425 418451 102874 0 0 0

Orange Park Kennel Club Inc 555341 638718 265721 0 1391013 424735 63635 69014 129251

Palm Beach Kennel Club 198344 599208 204508 896607 412510 138616 177706 11871 287759

Penn Sanford LLCdba Sanford-Orlando Kennel Club 0 0 0 161508 1046276 347597 0 0 0

Pensacola Greyhound Racing LLP 228664 382523 118421 1504719 0 290896 27110 22780 17476

SOKC LLC dba Sanford-Orlando Kennel Club 0 0 0 738955 0 0 0 0 0

Sarasota Kennel Club Inc 231313 279471 0 330631 991541 132114 0 0 0

Tampa Greyhound Track 484967 598340 306260 756514 2180833 282630 138561 114061 253939

West Volusia Racing Inc 214824 0 32455 57766 496418 0 65497 84753 27124

Total Greyhound Permitholders $3737672 $4627883 $2362703 $8996005 $9997228 $3107942 $1003077 $890115 $1625726

Jai Alai Permitholders

Dania Jai Alai $0 $0 $0 $0 $2299 $2692 $0 $0 $0

Dania Summer Jai Alai 0 0 0 0 29804 49090 0 0 0

Ft Pierce Jai Alai 0 0 0 179888 201424 102370 107270 104762 190181

Miami Jai Alai 0 0 0 0 0 0 336971 0 0

Ocala Poker and Jai Alai 133089 155744 0 276687 307065 120440 94506 87624 162237

Orlando Jai Alai 0 0 0 0 0 0 319107 302794 463545

Summer Jai Alai 0 0 0 0 0 0 146985 437220 0

Total Jai Alai Permitholders $133089 $155744 $0 $456575 $540592 $274592 $1004839 $932400 $815963

Thoroughbred Permitholders

Calder Race Course Inc $0 $0 $0 $0 $0 $0 $0 $0 $0

Gulfstream Park Racing Association Inc 0 0 0 0 0 0 0 0 0

Tampa Bay Downs Inc 138924 223395 0 320826 957241 0 140508 98725 212392

Total Thoroughbred Permitholders $138924 $223395 $0 $320826 $957241 $0 $140508 $98725 $212392

Harness Permitholders

Isle Casino and Racing at Pompano Park $0 $0 $0 $531898 $0 $0 $291606 $228569 $0

Quarter Horse Permitholders

Gretna Racing LLC $162100 $207389 $0 $759525 $0 $268608 $50389 $40675 $30238

Hamilton Downs Horsetrack LLC 0 0 0 0 0 0 0 0 0

Ocala Breeders Sales Company Inc 0 0 0 10 195329 91726 46280 42507 74090

South Florida Racing Association LLC (Hialeah Park) 0 0 0 0 0 0 0 0 0

Total Quarter Horse Permitholders $162100 $207389 $0 $759535 $195329 $360334 $96669 $83182 $104328

TOTAL FOR ALL PERMITHOLDERS $4171785 $5214411 $2362703 $11064839 $11690390 $3742868 $2536699 $2232991 $2758409

Note Figures above include handle from charityscholarship performances

CO

NT

INU

ED

ON

NE

XT

PA

GE

CO

NT

INU

ED

FR

OM

PR

EV

IOU

S P

AG

E

15

TOTAL INTERTRACK WAGERING HANDLE BY GUEST

Fiscal Year 20142015 HOST PERMITHOLDER

GULFSTREAM PARK AFTER

GULFSTREAM RACING TAMPA BAY TROPICAL POMPANO HIALEAH

GUEST PERMITHOLDER SUMMER CALDER PARK PROGRAM DOWNS PARK PARK PARK TOTAL

Greyhound Permitholders

Daytona Beach Kennel Club Inc $53007 $0 $4394280 $0 $1476441 $117487 $1138029 $22035 $11159141

Derby Lane (St Petersburg Kennel Club Inc) 213225 497213 8857607 542476 4133961 366551 1959757 26435 27629832

Ebro Greyhound Park 0 116480 1562818 161288 260802 114923 0 0 4952086

Flagler Dog Track 0 287071 3156089 272859 670865 263766 1122245 0 13977414

HampT Gaming Inc dba Mardi Gras Racetrack 0 210101 4032179 172283 1484388 219831 2236984 0 19949736

Jacksonville Kennel Club Inc 95467 267101 4863232 293128 2176257 221594 1215372 0 22794237

License Acquisitions LLC dba Palm Beach Greyhound Racing 87410 0 6310814 1851847 1227106 367368 1079858 0 12674083

Mardi Gras Racetrack and Gaming Center 0 0 955126 0 468294 0 654418 0 3974305

Melbourne Greyhound Park LLC 315963 440792 8386263 459438 2668101 428725 946785 32164 18848659

Naples-Ft Myers Greyhound Track 0 864344 14200067 569074 4613599 449181 1532461 0 27446761

Orange Park Kennel Club Inc 101784 360156 5454909 388232 2387482 274760 157891 0 23950750

Palm Beach Kennel Club 149648 1692796 24376464 0 7830831 907585 3970398 0 45040652

Penn Sanford LLCdba Sanford-Orlando Kennel Club 0 532327 3566240 530629 1551508 207266 766171 0 13867495

Pensacola Greyhound Racing LLP 17607 220622 880090 172838 316696 194588 0 0 8717580

SOKC LLC dba Sanford-Orlando Kennel Club

CO 0 0 5944433 0 2394218 232342 980184 0 17051168

Sarasota Kennel Club Inc

NT 0 485502 8684536 505658 2842415 373288 991954 0 22206648

Tampa Greyhound Track

INU 212998 345399 6640469 398407 3164914 313614 1697987 29343 26168926

West Volusia Racing Inc

ED 66977 356109 2511429 356010 689451 126603 877406 0 7829943

Total Greyhound Permitholders

FR

O $1314086 $6676013 $114777045 $6674167 $40357329 $5179472 $21327900 $109977 $328239416

Jai Alai Permitholders

M

Dania Jai Alai

PR

E $7816 $1073 $29419 $0 $3923 $0 $10231 $0 $88832

Dania Summer Jai Alai

VI 124090 0 161662 42577 89633 18742 233220 0 1375356

Ft Pierce Jai Alai 157060 270013 4432026 273167 1516075 207588 0 0 10335531

Miami Jai Alai

OU

S P

AG

E

0 0 0 0 0 0 0 0 336971

Ocala Poker and Jai Alai 131081 95278 1614932 106956 595813 87669 268246 0 6201208

Orlando Jai Alai 373221 418079 7584218 444757 2452702 385292 1969600 0 14713315

Summer Jai Alai 0 0 0 0 0 0 0 0 584205

Total Jai Alai Permitholders $793268 $784443 $13822257 $867457 $4658146 $699291 $2481297 $0 $33635418

Thoroughbred Permitholders

Calder Race Course Inc $0 $0 $3217039 $0 $415881 $0 $2455 $0 $3635375

Gulfstream Park Racing Association Inc 0 5206534 0 0 18093894 0 3451638 92216 26844282

Tampa Bay Downs Inc 157904 1066035 21198004 1068777 0 782536 1780453 0 30967419

Total Thoroughbred Permitholders $157904 $6272569 $24415043 $1068777 $18509775 $782536 $5234546 $92216 $61447076

Harness Permitholders

Isle Casino and Racing at Pompano Park $0 $934500 $17934679 $1096365 $3441041 $838251 $0 $90950 $29374586

Quarter Horse Permitholders

Gretna Racing LLC $13917 $67841 $1235162 $84246 $540350 $66398 $0 $10691 $6492980

Hamilton Downs Horsetrack LLC 0 0 0 0 3966 0 0 0 3966

Ocala Breeders Sales Company Inc 55213 534643 8185796 613595 2840424 502564 338935 0 14404649

South Florida Racing Association LLC (Hialeah Park) 0 502523 9211732 680307 2462613 498768 148110 0 13504053

Total Quarter Horse Permitholders $69130 $1105007 $18632690 $1378148 $5847353 $1067730 $487045 $10691 $34405648

TOTAL FOR ALL PERMITHOLDERS $2334388 $15772532 $189581714 $11084914 $72813644 $8567280 $29530788 $303834 $487102144

Note Figures above include handle from charityscholarship performances

16

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 Historical Resources Operating Trust Fund and the Racing Scholarship Trust Fund (Board of Governorsrsquo 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 $1618467 was paid to charitable organizations during Fiscal Year 20142015 bringing the total proceeds disbursed since 1985 to $78134281

RACING SCHOLARSHIP TRUST FUND

The Board of Governors within the Department of Education oversees the Board of Governorsrsquo Operations and Maintenance Trust Fund and ensures that the referenced contributions are used to provide scholarships to deserving students attending Floridas colleges and universities A total of $16885110 has been paid to this fund since the program began in 1949

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 Department of Educationrsquos State School Trust Fund for the support and maintenance of Floridas public schools Since 1957 the total paid into this fund is $95578484 The amount collected from abandoned winning tickets for the State School Trust Fund for this fiscal year is detailed below

Abandoned Winning Tickets Greyhound Permitholders $744478 Jai Alai Permitholders 50750

Total For 20142015 Fiscal Year $795228

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

17

bull C

CARDROOM COMPARATIVE DATA

During Fiscal Year 20142015 there were 25 permitholders that obtained a cardroom license Two did not operate the other 23 operated at 23 pari-mutuel facilities located throughout the state The number of cardroom tables decreased from 788 in Fiscal Year 20132014 to 755 in Fiscal Year 20142015 Cardroom gross receipts decreased from $136163616 to $135888902 and the gross receipts tax decreased from $13615464 to $13589789 this fiscal year Table fees decreased from $788000 to $755000 this fiscal year The overall result was a decrease in total state revenue from $14403464 to $14344789 this fiscal year

Cardroom tax revenue is distributed 50 percent between the Pari-Mutuel Wagering Trust Fund and the General Revenue Fund In accordance with Section 849086(13)(h) Florida Statutes one quarter of the moneys deposited into the Pari-Mutuel Wagering Trust Fund must be distributed to counties and municipalities that approved the cardroom In October 2015 the division distributed approximately $1698723 to the countiesmunicipalities from cardroom gross receipts

CARDROOM GROSS RECEIPTS AND TOTAL STATE REVENUE FISCAL YEARS 20052006 THROUGH 20142015

$0

$20

$40

$60

$80

$100

$120

$140

Mil

lio

ns

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 (A)

Total State Revenue (Gross Receipts Tax

plus Table Fees)

Total State Revenue as a

Percent of Gross Receipts

20052006 $44433359 $4443337 $264000 $4707337 1059 20062007 $54208544 $5420855 $325500 $5746355 1060 20072008 $90863855 $9086385 $875000 $9961385 1096 20082009 $101700243 $10170024 $698000 $10868024 1069 20092010 $104799448 $10479945 $749000 $11228945 1071 20102011 $125141080 $12514108 $718000 $13232108 1057 20112012 $131447663 $13144767 $834000 $13978767 1063 20122013 $132690415 $13269045 $810000 $14079045 1061 20132014 $136163616 $13615464 $788000 $14403464 1058 20142015 $135888902 $13589789 (B) $755000 $14344789 1056

(A) Amount agrees with the number of approved cardroom tables per annual cardroom licenses and reflects the number of tables in operation each fiscal year

(B) Includes additional payment of $89750 for October 2013 recevied in August 2014 due to revised monthly report

18

-----------------------------+-----------------------------------------------------ltmiddotmiddotmiddotmiddot middotmiddotmiddotmiddot middotmiddotmiddotmiddotmiddotmiddot middotmiddotmiddotmiddotmiddot middotmiddotmiddot middotmiddotmiddotmiddotmiddot middotmiddot middotmiddotmiddot middot

COMPONENTS OF CARDROOM REVENUE BY ASSOCIATION

Fiscal Year 20142015

Greyhound Racing Permitholders

Daytona Beach Kennel Club IncWest Volusia Racing Inc Volusia $10260442 $805384 $11065826 $1106583 $55000 $1161583

Derby Lane (St Petersburg Kennel Club Inc) Pinellas 7766643 809669 8576312 857631 45000 902631

Ebro Greyhound Park Washington 2728129 326879 3055008 305500 20000 325500

Flagler Dog Track Dade 6912438 27325 6939763 694874 (C) 23000 717874

Jacksonville Kennel Club Inc Duval 14725776 939280 15665056 1566506 71000 1637506

Mardi Gras Racetrack and Gaming CenterH ampT Gaming Inc Hallandale 5654584 282119 5936703 593670 30000 623670

Melbourne Greyhound Park LLC Brevard 4223440 136195 4359635 435963 34000 469963

Naples-Ft Myers Greyhound Track Lee 6405597 505015 6910612 691063 32000 723063

Orange Park Kennel Club Inc Town of Orange Park 7439673 66615 7506288 750629 39000 789629

Palm Beach Kennel ClubLicense Acquisitions LLC Palm Beach 11544820 1065075 12609895 1260990 75000 1335990

Pensacola Greyhound Racing LLP Escambia 3153303 616385 3769688 376969 20000 396969

Sarasota Kennel Club Inc Sarasota 4894259 772380 5666639 566664 35000 601664

St Johns Greyhound Park (D) St Johns 0 0 0 0 1000 1000

Tampa Greyhound Track Hillsborough 2040726 74567 2115293 211529 1000 212529

Total Greyhound Permitholders $87749830 $6426888 $94176718 $9418571 $481000 $9899571

Jai Alai Permitholders

Dania Jai AlaiSummersport Enterprises LLC Hallandale $5976 $84872 $90848 $9085 $1000 $10085

Ft Pierce Jai Alai St Lucie 2353923 152587 2506510 250651 25000 275651

Hamilton Jai Alai and Poker Hamilton 411259 165 411424 41142 3000 44142

MiamiSummer Jai Alai Dade 2285247 54267 2339514 233951 16000 249951

Ocala Poker and Jai Alai Marion 3316536 172445 3488981 348898 21000 369898

Total Jai Alai Permitholders $8372941 $464336 $8837277 $883727 $66000 $949727

Thoroughbred Racing Permitholders

Gulfstream Park Racing Association Inc Broward 5374421 142163 5516584 551658 21000 572658

Tampa Bay Downs Inc Hillsborough 3514313 743283 $4257596 425760 23000 448760

Total Thoroughbred Permitholders $8888734 $885446 $9774180 $977418 $44000 $1021418

Harness Racing Permitholders

Isle Casino and Racing at Pompano Park Broward $11234738 $1660226 $12894964 $1289496 $45000 $1334496

Quarter Horse Racing Permitholders

Gretna Racing LLC Gadsden $1649021 $197375 $1846396 $184640 $15000 $199640

South Florida Racing Association LLC (Hialeah Park) City of Hialeah 7695032 664335 $8359367 835937 44000 879937

Total Quarter Horse Permitholders $9344053 $861710 $10205763 $1020577 $59000 $1079577

TOTAL FOR ALL PERMITHOLDERS $125590296 $10298606 $135888902 $13589789 $695000 $14284789

Total Taxes and Fees

County Municipality Gross Receipts

Tournament Gross Receipts

Total Gross Receipts

Gross Receipts

Tax (A) Table Fees Collected (B)

(A) 18th of total gross receipts tax is distributed to counties or municipalities by October 1 of the following year

(B) Amounts shown are table fees collected during fiscal year 20142015

(C) Includes additional payment of $ 89750 for October 2013 received in August 2014 due to revised monthly report

(D) Permitholder paid table fees and received cardroom license for 20142015 but did not conduct cardroom operations during 20142015

19

SLOT COMPARATIVE DATA

During Fiscal Year 20142015 the total amount wagered by patrons was $7979515007 Average daily revenue per slot machine was $188 Total net slot revenue was $521670975 As a result the total taxes paid to the state was $182584841 an increase of five percent in total paid slot taxes from the previous fiscal year A total of $15750000 was collected in annual fees including the Compulsive or Addictive Gambling Prevention Program Fee per Section 551118(3) Florida Statutes For further details see the Summary of State Revenue From Pari-Mutuel Cardroom Slot Activity and Indian Gaming Compact (page 36) of this report On October 12 2014 Dania Jai-Alai closed the slot portion of the facility due to remodeling

HISTORICAL SLOT FACILITY ACTIVITY

Fiscal Year Total Amount Wagered Total State Revenue

20062007 $1114108466 $49620582

20072008 $3023981126 $120560317

20082009 $2701341778 $103895351

20092010 $3840468455 $138125105

20102011 $5054297731 $125063886

20112012 $6045432393 $143962346

20122013 $6690513855 $152532223

20132014 $7953652039 $174024068

20142015 $7979515007 $182584841

FISCAL YEAR 20142015 Gulfstream

Operations Began

11152006

Mardi Gras Operations Began

12282006

Pompano Park Operations Began

4142007

West Flagler Operations Began

10152009

Calder Operations Began

1222010

Miami Jai Alai Operations Began

1232012

Hialeah Park Operations Began

8142013

Dania Jai Alai (2)

Operations Began

2202014

TOTAL

Average Number of Machines 847 965 1456 801 1113 1029 850 522 7583

Number of Operating Days 365 365 365 365 365 365 365 104 365

Average Daily Revenue per Machine $159 $136 $274 $276 $182 $153 $207 $54 $188

Amount Wagered $794329039 $701055610 $2005415129 $1358574237 $981098699 $1038431327 $1045072386 $55538580 $7979515007

Amount Won By Patrons $734280878 $644290707 $1836310191 $1275489711 $891381301 $970450887 $974876557 $51446310 $7378526542

Promotional Credits $11040693 $8819486 $23693184 $2408311 $16024799 $10662818 $6084879 $1173239 $79907409

30-Day Unclaimed Tickets $96186 $36565 $198873 $39305 $37224 $108049 $36100 $2999 $555301

Net Slot Machine Revenue $49103653 $47986792 $145610627 $80720091 $73755061 $57425670 $64147050 $2922031 $521670975

State Tax Revenue (1) $17186279 $16795377 $50963719 $28252032 $25814271 $20098984 $22451468 $1022711 $182584841

Permitholder Revenue $31917374 $31191415 $94646908 $52468059 $47940790 $37326686 $41695582 $1899320 $339086134 Total State Revenue as a Percent of

Amount Wagered 216 240 254 208 263 194 215 184 229

Note Changes to figures for Fiscal Year 20112012 and 20122013 are due to refunds to Miami Jai Alai for overpayment of slot taxes

(1) (1) 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

(2) Danias Casino was open February 20 2014 through October 12 2014

20

21

-

Dai

ly R

even

ue

per

Mac

hin

e D

aily

Rev

enu

e p

er M

ach

ine

Dai

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ue

per

Mac

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e

Ave

rag

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um

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es

A

vera

ge

Nu

mb

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ines

A

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Nu

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ines

Daily Revenue per Machine Compared to Average Number of Machines For Fiscal Years 20062007 - 20142015

GULFSTREAM PARK RACING AND CASINO

$450 2000

$400 1800

$350 1600

$300 1400

$250

$200

1200

1000

800 $150 600 $100 400

$50 200

$0 0

Revenue per Machine Machines

MARDI GRAS RACETRACK AND GAMING CENTER

$450 2000

$400 1800

$350 1600 1400$300 1200

$250 1000

$200 800

$150 600 $100 400

$50 200 $0 0

Revenue per Machine Machines

ISLE CASINO AND RACING AT POMPANO PARK

$450 2000

$400 1800

$350 1600 1400 $300 1200

$250 1000

$200 800

$150 600 $100 400

$50 200 $0 0

Revenue per Machine Machines

Jl ~~ - r--_~-v~ V bull ~ -

~

-

--- ~ ~ -I --- --

- -

-- -

-

-- r

rI - -- - ~ -- -

-

Daily Revenue per Machine Compared to Average Number of Machines For Fiscal Years 20062007 - 20142015

FLAGLER DOG TRACK AND MAGIC CITY CASINO

0

200

400

600

800

1000

1200

1400

1600

1800

2000

$0

$50

$100

$150

$200

$250

$300

$350

$400

$450

Ave

rag

e N

um

be

r o

f M

ac

hin

es

Dai

ly R

even

ue

per

Mac

hin

e

Revenue per Machine Machines

CALDER CASINO AND RACE COURSE

0

200

400

600

800

1000

1200

1400

1600

1800

2000

$0

$50

$100

$150

$200

$250

$300

$350

$400

$450

Ave

rag

e N

um

be

r o

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ac

hin

es

Dai

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even

ue

per

Mac

hin

e

Revenue per Machine Machines

MIAMI JAI ALAI

0

200

400

600

800

1000

1200

1400

1600

1800

2000

$0

$50

$100

$150

$200

$250

$300

$350

$400

$450

Ave

rag

e N

um

ber

of

Mac

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Dai

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Revenue per Machine Machines

22

-- rv ~ -

-

~

-

-

-

Daily Revenue per Machine Compared to Average Number of Machines For Fiscal Years 20062007 - 20142015

HIALEAH PARK

0

200

400

600

800

1000

1200

1400

1600

1800

2000

$0

$50

$100

$150

$200

$250

$300

$350

$400

$450

Ave

rag

e N

um

be

r o

f M

ac

hin

es

Dai

ly R

even

ue

per

Mac

hin

e

Revenue per Machine Machines

DANIA JAI ALAI (1)

0

200

400

600

800

1000

1200

1400

1600

1800

2000

$0

$50

$100

$150

$200

$250

$300

$350

$400

$450

Ave

rag

e N

um

be

r o

f M

ac

hin

es

Dai

ly R

even

ue

per

Mac

hin

e

Revenue per Machine Machines

ALL FACLITIES COMBINED

0

1000

2000

3000

4000

5000

6000

7000

8000

$0

$50

$100

$150

$200

$250

$300

$350

$400

$450

Ave

rag

e N

um

be

r o

f M

ac

hin

es

Dai

ly R

even

ue

per

Mac

hin

e

Revenue per Machine Machines

(1) Danias Casino was open February 20 2014 through October 12 2014

23

D

AT

A B

Y P

ER

MIT

HO

LD

ER

FA

CIL

ITY

Pari-Mutuel Permitholders with 2014-2015 Operating Licenses

--0

0

-0 -I

Pensacola Greyhound Track

bestbet Jacksonville

Orange Park Kennel Club

St Johns Greyhound Park

Creek Entertainment Gretna

Ocala Poker amp Jai Alai

Daytona B K C West Volusia

Sanford Orlando Penn Sanford

Orlando Jai Alai

Melbourne Greyhound Park

Sarasota Kennel Club

Fort Pierce Jai Alai

Naples Fort Myers Greyhound

Palm Beach K C P B Greyhound

The Isle at Pompano Park

Mardi Gras Casino Racetrack

Dania J A Dania Summer J A

Gulfstream GPTARP Tropical

Calder Casino

Miami Summer

8 Jai Alai

5 Thoroughbred

1 Harness

1 Limited Intertrack Wagering License (5506308 FS)

Hamilton Jai Alai C C

8 Slot Machine Gaming Facilities

C 24 Cardrooms

C

C

C

C

C

C

C

C

C

C

C

Ocala Breedersrsquo Sales

Tampa Bay Downs

Derby Lane

Tampa Greyhound Track

19 Greyhound

C

C

Key

S

S

S

S

C

C

C

5 Quarter Horse

Hialeah Park

S

S

C

Hamilton Downs

South Marion

C

Ebro Greyhound ParkC

C S

Ocala Breedersrsquo Sales

C

S

Flagler Dog Track amp Magic City Casino C S Facilities where two or more permits operate 2014 October 23

24

GREYHOUND PERMITHOLDERS

Florida remains the leader in greyhound racing in the United States with 19 permitholders operating at 12 tracks throughout the state A total of 3515 completed performances including charity and scholarship performances were conducted during this past fiscal year a minimal change from the previous year

During Fiscal Year 20142015 handle wagered on live greyhound performances decreased by approximately two percent Intertrack handle wagered on broadcasts of live Florida greyhound performances decreased by approximately three percent Simulcast handle wagered on broadcasts of performances from outside the state increased by approximately two percent Intertrack simulcast handle wagered on broadcast of performances from outside the state increased by approximately 15 percent Overall there was a decrease in total handle by approximately one percent for the Florida greyhound industry

Total paid attendance decreased by approximately three 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 approximately four percent during Fiscal Year 20142015 The greyhound industry accounted for approximately 303 percent of Floridarsquos total revenue and 319 percent of total handle from pari-mutuel performances

Greyhound permitholders reported paying a total of $25631721 in purses during Fiscal Year 20142015 For more detail on purses paid please refer to the following information by permitholder The division was able to confirm reported purse amounts from the weekly purse reports submitted in accordance with Section 61D-8006 Florida Administrative Code

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 Section 5501647 Florida Statutes provides a greyhound permitholder with credits in an amount equal to the uncashed pari-mutuel tickets remitted in the prior state fiscal year to the state which is applied against any taxes imposed the next fiscal year Additionally Section 5501647 Florida Statutes requires each permitholder to pay an amount not less than 10 percent of the credit provided by this section to any bona fide organization that promotes or encourages the adoption of greyhounds During Fiscal Year 20142015 total contributions provided to greyhound adoption units amounted to $136466 which exceeded the minimum statutory requirement

Total Live Performances (Completed) (1)

(1) Performances where eight or more races were h

3515 eld

Total Paid Attendance 276495

Total Live Performances (Actual) 3530 Total Admission Tax $11585

Total Racing Days 2392

Daytona Beach Kennel Club Inc Volusia County

Website wwwdaytonagreyhoundcom Telephone MailingStreet Address 960 South Williamson Boulevard Daytona Beach Florida 32114-7247 Fax

Meet Period 12152014 to 06302015

Racing Results Live Performances (Completed) 248 Purses Paid $1002456 Live Performances (Actual) 250 Racing Days 168 Paid Attendance 0

Total Admission Tax $0

3862526484 3862524808

Derby Lane St Petersburg Kennel Club Inc

Pinellas County

Website wwwderbylanecom MailingStreet Address 10490 Gandy Boulevard St Petersburg Florida 33702-2395 Telephone

Fax

Meet Period 01012015 to 06302015

Racing Results Live Performances (Completed) 207 Purses Paid $2197236 Live Performances (Actual) 207 Racing Days 155 Paid Attendance 0

Total Admission Tax $0

7278123339 7278123305

25

Ebro Greyhound Park Washington County Kennel Club Inc

Washington County

Website wwwgoebrocom Telephone MailingStreet Address 6558 Dog Track Road Ebro Florida 32437-1142 Fax

Meet Period 07012014 to 09202014 and 05022015 to 06302015

Racing Results Live Performances (Completed) 184 Purses Paid $463061 Live Performances (Actual) 184 Racing Days 92 Paid Attendance 8844

Total Admission Tax $323

8502343943 8505354442

Flagler Dog Track West Flagler Associates Ltd

Dade County

Website wwwmagiccitycasinocom Mailing Address Post Office Box 350940 Miami Florida 33135-0940 Telephone Street Address 401 NW 38th Court Miami Florida 33126-5638 Fax

Meet Period 07012014 to 10252014 and 06022015 to 06302015

Racing Results Live Performances (Completed) 153 Purses Paid $3396362 Live Performances (Actual) 163 Racing Days 103 Paid Attendance 0

Total Admission Tax $0

3056493000 3056314529

HampT Gaming Inc Dade County

See Mardi Gras Racetrack and Gaming Centers contact information for detail

Meet Period 02152015 to 04302015 at Mardis Gras

Racing Results Live Performances (Completed) 106 Purses Paid $1055684 Live Performances (Actual) 106 Racing Days 53 Paid Attendance 0

Total Admission Tax $0

Jacksonville Kennel Club Inc Jacksonville Greyhound Racing Inc

Duval County

Website wwwbestbetjaxcom Mailing Address Post Office Box 959 Orange Park Florida 32067-0959 Telephone Street Address 201 Monument Road Jacksonville Florida 32225-8106 Fax

Meet Period 07022014 to 09282014 at Orange Park

Racing Results Live Performances (Completed) 104 Purses Paid $931749 Live Performances (Actual) 104 Racing Days 77 Paid Attendance 0

Total Admission Tax $0

9046460001 9046460420

Jefferson County Kennel Club Inc Jefferson County

Mailing Address Post Office Box 400 Monticello Florida 32345-0400 Telephone Street Address 3079 North Jefferson Street Monticello Florida 32344-5685 Fax

Jefferson County license was suspended during the 20142015 year therefore no live Meet Period

performances were conducted Racing Results Live Performances (Completed) 0 Purses Paid $0 Live Performances (Actual) 0 Racing Days 0 Paid Attendance 0

Total Admission Tax $0

8509972561 8509973871

License Acquisitions LLC (Palm Beach Greyhound Racing) Palm Beach County

See Palm Beach Kennel Clubs contact information for detail

Meet Period 07012014 to 09302014 at Palm Beach Kennel Club

Racing Results Live Performances (Completed) 118 Purses Paid $986937 Live Performances (Actual) 118 Racing Days 92 Paid Attendance 6777

Total Admission Tax $91

26

Mardi Gras Racetrack and Gaming Center Hartman and Tyner Inc

Broward County

Website wwwmgflacom MailingStreet Address 831 North Federal Highway Hallandale Beach Florida 33009-2410

Meet Period 12012014 to 02142015

Racing Results Live Performances (Completed) 105 Purses Paid Live Performances (Actual) 106 Racing Days 53 Paid Attendance

Total Admission Tax

Telephone Fax

$1027511

0 $0

954-924-3200 9549243143

Melbourne Greyhound Park LLC Brevard County

Website wwwmgparkcom MailingStreet Address 1100 North Wickham Road Melbourne Florida 32935-8941

Meet Period 01022015 to 04182015

Racing Results Live Performances (Completed) 108 Purses Paid Live Performances (Actual) 108 Racing Days 92 Paid Attendance

Total Admission Tax

Telephone Fax

$371026

0 $0

3212599800 3212593437

Naples-Ft Myers Greyhound Track Southwest Florida Enterprises Inc

Lee County Website wwwnaplesfortmyersdogscom Mailing Address Post Office Box 2567 Bonita Springs Florida 34133-2567 Street Address 10601 Bonita Beach Road SW Bonita Springs Florida 34135-5620

Meet Period 10312014 to 05252015

Racing Results Live Performances (Completed) 398 Purses Paid Live Performances (Actual) 399 Racing Days 191 Paid Attendance

Total Admission Tax

Telephone Fax

$1701827

159675 $10158

2399922411 2399479244

Orange Park Kennel Club Inc Jacksonville Greyhound Racing Inc

Clay County

Website wwwbestbetjaxcom Mailing Address Post Office Box 959 Orange Park Florida 32067-0959 Street Address 455 Park Avenue Orange Park Florida 32073-3101

Meet Period 09292014 to 11302014 and 04272015 to 06292015

Racing Results Live Performances (Completed) 145 Purses Paid Live Performances (Actual) 145 Racing Days 108 Paid Attendance

Total Admission Tax

Telephone Fax

$1339454

0 $0

9046460001 9046460420

Palm Beach Kennel Club Investment Corporation of Palm Beach

Palm Beach County

Website wwwpbkennelclubcom MailingStreet Address 1111 North Congress Avenue West Palm Beach Florida 33409-6317

Meet Period 10012014 to 06302015

Racing Results Live Performances (Completed) 349 Purses Paid Live Performances (Actual) 350 Racing Days 271 Paid Attendance

Total Admission Tax

Telephone Fax

$3313872

25373 $815

5616832222 5614719114

Penn Sanford LLC dba Sanford-Orlando Kennel Club Seminole County

See SOKC LLCs contact information for detail Meet Period 07022014 to 12312014

Racing Results Live Performances (Completed) 146 Purses Paid Live Performances (Actual) 146 Racing Days 115 Paid Attendance

Total Admission Tax

$799409

0 0

27

Pensacola Greyhound Racing LLP Escambia County

Website wwwpensacolagreyhoundtrackcom Mailing Address Post Office Box 12824 Pensacola Florida 32591-2824 Telephone Street Address 951 Dog Track Road Pensacola Florida 32506-8236 Fax

Meet Period 07022014 to 1042014 and 01232015 to 06282015

Racing Results Live Performances (Completed) 160 Purses Paid $827398 Live Performances (Actual) 160 Racing Days 128 Paid Attendance 0

Total Admission Tax $0

8504558595 8504538883

SOKC LLC dba Sanford-Orlando Kennel Club Seminole County

Website wwwsanfordorlandokccom MailingStreet Address 301 Dog Track Road Longwood Florida 32750-6558 Telephone Meet Period 01012015 to 06292015 Fax

Racing Results

Live Performances (Completed) 181 Purses Paid $915315 Live Performances (Actual) 181 Racing Days 129 Paid Attendance 0

Total Admission Tax $0

4078311600 4078313997

Sarasota Kennel Club Inc Sarasota County

Website wwwsarasotakennelclubcom Telephone MailingStreet Address 5400 Bradenton Road Sarasota Florida 34234-2999 Fax

Meet Period 11072014 to 04252015

Racing Results Live Performances (Completed) 193 Purses Paid $791149 Live Performances (Actual) 193 Racing Days 143 Paid Attendance 75826

Total Admission Tax $198

9413557744 9413512207

St Johns Greyhound Park (Bayard Raceways Inc) Jacksonville Greyhound Racing Inc

St Johns County

Website wwwbestbetjaxcom Mailing Address Post Office Box 959 Orange Park Florida 32067-0959 Telephone Street Address 6322 Racetrack Road Jacksonville Florida 32259-2107 Fax

Meet Period 12012014 to 04262015 at Orange Park

Racing Results Live Performances (Completed) 166 Purses Paid $1652523 Live Performances (Actual) 166 Racing Days 124 Paid Attendance 0

Total Admission Tax $0

9046460001 9046460420

Tampa Greyhound Track TBDG Acquisition LLC

Hillsborough County

Website wwwtgtpokercom Mailing Address Post Office Box 8096 Tampa Florida 33674-8096 Telephone Street Address 8300 North Nebraska Ave Tampa Florida 33604-3107 Fax

Meet Period 07012014 to 12312014 at Derby Lane Racing Results Live Performances (Completed) 209 Purses Paid $2113033 Live Performances (Actual) 209 Racing Days 156 Paid Attendance 0 Paid Attendance 0 Total Admission Tax $0 Total Admission Tax $0

8139324313 8139325048

West Volusia Racing Inc Volusia County

See Daytona Beach Kennel Clubs contact information for detail

Meet Period 07012014 to 12132014 at Daytona Beach Kennel Club

Racing Results Live Performances (Completed) 235 Purses Paid $745719 Live Performances (Actual) 235 Racing Days 142 Paid Attendance 0

Total Admission Tax $0

28

JAi ALAI PERMITHOLDERS

Florida was the first state in the nation to conduct jai alai performances with the first fronton being built in 1926 There are eight jai alai permitholders operating at six frontons throughout Florida In fact Florida is now the only state where pari-mutuel wagering on live jai alai games is conducted A total of 925 completed performances including charity and scholarship performances were conducted during this past fiscal year an increase of approximately 19 percent from the previous fiscal year

During Fiscal Year 20142015 handle wagered on live jai alai performances decreased by approximately 39 percent Intertrack handle wagered on broadcasts of live Florida jai alai performances decreased by approximately 43 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 approximately 41 percent for the Florida jai alai industry

Total jai alai revenue to the state decreased by approximately three percent during Fiscal Year 20142015 The jai alai industry accounted for approximately 32 percent of Floridarsquos total revenue and 19 percent of total handle from pari-mutuel performances

Permitholders reported paying a total of $4745469 in playersrsquo awards For more detail on playersrsquo awards paid please refer to the following information by permitholder

Total paid attendance decreased by 100 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 (Completed) (1) 925 Total Paid Attendance 0 (1) Performances where eight or more games were held

Total Performances (Actual) 925

Total Gaming Days 522 Total Admission Tax $0

Dania Jai Alai Dania Entertainment Center LLC

Broward County

Website wwwcasinodaniabeachcom Telephone MailingStreet Address 301 East Dania Beach Boulevard Dania Beach Florida 33004-3016 Fax

Meet Period 10072014 to 12302014

Gaming Results Live Performances (Completed) 180 Paid Attendance 0 Live Performances (Actual) 180 Total Admission Tax $0 Live Operating Days 70 Players Awards Paid $939484

9549272841 9549257529

Dania Summer Jai Alai Dania Entertainment Center LLC

Broward County

See Dania Jai Alais contact information for detail

Meet Period 07012014 to 10062014 at Dania Jai Alai

Gaming Results Live Performances (Completed) 109 Paid Attendance 0 Live Performances (Actual) 109 Total Admission Tax $0 Live Operating Days 55 Players Awards Paid $622035

Ft Pierce Jai Alai Fronton Holdings LLC

St Lucie County

Website wwwcasinomiamijaialicom Telephone MailingStreet Address 1750 South Kings Highway Ft Pierce Florida 34945-3099 Fax

Meet Period 02272015 to 03272015 Miscellaneous Revenue to State $34538 (See Section 55009511(4) Florida Statutes for detail) Gaming Results Live Performances (Completed) 41 Paid Attendance 0 Live Performances (Actual) 41 Total Admission Tax $0 Live Operating Days 21 Players Awards Paid $152543

7724647500 7724640099

29

Hamilton Jai Alai and Poker Richmond Entertainment Inc

Hamilton County

MailingStreet Address 6968 US Highway 129 South Jasper Florida 32052-6774 Telephone Fax

Meet Period 05172015 to 06242015

Gaming Results Live Performances (Completed) 228 Paid Attendance 0 Live Performances (Actual) 228 Total Admission Tax $0 Live Operating Days 38 Players Awards Paid $17000

3866380011 3866380033

Miami Jai Alai Fronton Holdings LLC

Dade County

Website wwwcasinomiamijaialicom Telephone MailingStreet Address 3500 NW 37th Avenue Miami Florida 33142-4923 Fax

Meet Period 11022014 to 04302015

Gaming Results Live Performances (Completed) 153 Paid Attendance 0 Live Performances (Actual) 153 Total Admission Tax $0 Live Operating Days 153 Players Awards Paid $1461314

3056336400 3056347013

Ocala Poker and Jai Alai Second Chance Jai Alai LLC

Marion County

Website wwwocalapokerroomcom Mailing Address Post Office Box 580 Orange Lake Florida 32681-0580 Telephone Street Address 4601 NW Highway 318 Reddick Florida 32686 Fax

Meet Period 02022015 to 03022015 Miscellaneous Revenue to State $22000 (See Section 55009511(4) Florida Statutes for detail) Gaming Results Live Performances (Completed) 41 Paid Attendance 0 Live Performances (Actual) 41 Total Admission Tax $0 Live Operating Days 21 Players Awards Paid $147480

3525912345 3525913402

Orlando Jai Alai RB Jai Alai LLC Seminole County

Website wwworlandoliveeventscom Telephone MailingStreet Address 6405 South Highway 17-92 Fern Park Florida 32730-2057 Fax

Meet Period 04032015 to 05302015

Miscellaneous Revenue to State $15200 (See Section 55009511(4) Florida Statutes for detail) Gaming Results Live Performances (Completed) 43 Paid Attendance 0 Live Performances (Actual) 43 Total Admission Tax $0 Live Operating Days 34 Players Awards Paid $0

4073396221 4078314689

Summer Jai Alai Partnership Dade County

See Miami Jai Alais contact information for detail

Meet Period 08032014 to 10312014 and 05012015 to 06292015 at Miami Jai Alai

Gaming Results Live Performances (Completed) 130 Paid Attendance 0 Live Performances (Actual) 130 Total Admission Tax $0 Live Operating Days 130 Players Awards Paid $1405613

30

THOROUGHBRED PERMITHOLDERS

Florida continues to be a premier thoroughbred racing state with five permitholders operating at three tracks located in Central and South Florida A total of 330 completed performances including charity and scholarship performances were conducted during this past fiscal year a decrease of approximately 21 percent from the previous fiscal year

During Fiscal Year 20142015 handle on live thoroughbred performances increased by approximately four percent Handle from intertrack wagering increased approximately six percent Simulcast handle wagered on broadcasts of performances from outside the state decreased by approximately 46 percent Intertrack simulcast handle decreased by approximately two percent Overall total handle decreased by approximately 11 percent for the Florida thoroughbred industry

Total thoroughbred revenue to the state during Fiscal Year 20142015 decreased by approximately 12 percent from the prior year The thoroughbred industry accounted for approximately 581 percent of Floridarsquos total revenue and 601 percent of total handle from pari-mutuel performances

Permitholders reported paying a total of $86208744 in purses For more detail on purses paid please refer to the following information by permitholder The Florida Thoroughbred Breedersrsquo and Ownersrsquo Association did not dispute the amount of purses paid reported by the permitholders

Total paid attendance increased by eight 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 (Completed) (1) 330 Total Paid Attendance 101165

(1) Performances where eight or more races were held

Total Performances (Actual) 391

Total Racing Days 335 Total Admission Tax $20675

Calder Race Course Inc Churchill Downs Inc

Dade County

Website wwwcaldercasinocom Telephone MailingStreet Address 21001 NW 27th Avenue Miami Gardens Florida 33056-1461 Fax

Meet Period 10082014 to 11302014

Racing Results Live Performances (Completed) 40 Purses Paid $7375507 Live Performances (Actual) 100 Racing Days 44 Paid Attendance 0

Total Admission Tax $0

3056251311 3056252505

Gulfstream Park Racing Association Inc Stronach Group Broward County

Website wwwgulfstreamparkcom Telephone MailingStreet Address 901 South Federal Highway Hallandale Beach Florida 33009-7124 Fax

Meet Period 07012014 and 12062014 to 05222015 and 06302015

Racing Results Live Performances (Completed) 120 Purses Paid $62094688 Live Performances (Actual) 121 Racing Days 121 Paid Attendance 0

Total Admission Tax $0

9544547000 9544576291

Gulfstream Park Thoroughbred After Racing Program Inc Stronach Group Broward County

See Gulfstream Park Racing Association Incs contact information for detail

Meet Period 07042014 to 9072014 and 12102014

Racing Results Live Performances (Completed) 39 Purses Paid $1493679 Live Performances (Actual) 39 Racing Days 39 Paid Attendance 0

Total Admission Tax $0

31

Tampa Bay Downs Inc Hillsborough County

Website wwwtampabaydownscom Mailing Address Post Office Box 2007 Oldsmar Florida 34677-7007 Street Address 11225 Race Track Road Tampa Florida 33626-3122

Meet Period 07012014 11292014 to 05032015 and 06302015

Racing Results Live Performances (Completed) 91 Purses Paid Live Performances (Actual) 91 Racing Days 91 Paid Attendance

Total Admission Tax

Telephone Fax

$15244870

101165 $20675

8138554401 8138543539

Tropical Park LLC Churchill Downs Inc

Dade County See Calders contact information for detail

Meet Period 09112014 to 10042014 and 05232015 to 06282015 at Gulfstream Park

Racing Results Live Performances (Completed) 40 Purses Paid Live Performances (Actual) 40 Racing Days 40 Paid Attendance

Total Admission Tax

$0

0 $0

32

QUARTER HORSE PERMITHOLDERS

There are five permitholders conducting quarter horse racing performances at five tracks located in the State of Florida In Fiscal Year 20142015 a total of 117 completed performances were conducted an increase of approximately 17 percent from the previous fiscal year

During Fiscal Year 20142015 handle wagered on live quarter horse performances decreased by approximately five percent Intertrack handle wagered on broadcasts of performances increased by approximately 68 percent Simulcast handle wagered on broadcasts of performances from outside the state had no changes along with intertrack simulcast handle Overall total handle increased by approximately two percent for the Florida quarter horse industry

Total quarter horse revenue to the state during Fiscal Year 20142015 increased by approximately 16 percent The quarter horse industry accounted for approximately 11 percent of Floridarsquos total revenue and 03 percent of total handle from pari-mutuel performances

Permitholders reported paying a total of $6391000 in purses For more detail on purses paid please refer to the following information by permitholder The Florida Quarter Horse Breedersrsquo and Ownersrsquo Association was able to confirm the amount of purses paid reported by Hialeah Park

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

Total Performances (Completed) (1) 117 Total Paid Attendance 0 (1) Performances where eight or more races were held

Total Performances (Actual) 119

Total Racing Days 66 Total Admission Tax $0

Gretna Racing LLC Gadsden County

Website wwwcreekentertainmentcom Mailing Address Post office Box 70 Grenta Florida 32332 Telephone

Street Address 501 Racetrack Drive Gretna Florida 32332

Meet Period 07052014 to 10052014

Racing Results Live Performances (Completed) 38 Purses Paid $167000 Live Performances (Actual) 38 Racing Days 10 Paid Attendance 0

Total Admission Tax $0

8508756920

Hamilton Downs Horsetrack LLC Hamilton County

Mailing Address 6968 US Highway 129 Jasper Florida 32052-6774 Telephone

Street Address 2220 Northwest County Road 143 Jennings Florida 32053 Fax

Meet Period 06142015 to 06182015

Racing Results Live Performances (Completed) 20 Purses Paid $22000 Live Performances (Actual) 20 Racing Days 5 Paid Attendance 0

Total Admission Tax $0

3866380011

3866380033

Hialeah Park South Florida Racing Association LLC

Dade County

Website wwwhialeahparkcasinocom Telephone Mailing Address Post Office Box 158 Hialeah Florida 33011 Fax Street Address 2200 East 4th Avenue Hialeah Florida 33010

Meet Period 12262014 to 03032015

Racing Results Live Performances (Completed) 39 Purses Paid $5852000 Live Performances (Actual) 40 Racing Days 40 Paid Attendance 0

Total Admission Tax $0

3058858000 3058878006

33

Ocala Breeders Sales Company Inc Marion County

Website wwwobssalescom Telephone Mailing Address Post Office Box 99 Ocala Florida 34478-0099 Fax Street Address 1701 Southwest 60th Avenue Ocala Florida 34474-1800

Meet Period 1272015

Racing Results Live Performances (Completed) 0 Purses Paid $310000 Live Performances (Actual) 1 Racing Days 1 Paid Attendance 0

Total Admission Tax $0

3522372154 3522372357

South Marion Real Estate Holdings LLC Central Florida Gaming LLC

Marion County

Mailing Address Post Office Box 6331 Ocala Florida 34478 Telephone Street Address 6390 SE 177th Place Summerfield Florida 34491 Fax

Meet Period 07012014 to 07102014

Racing Results Live Performances (Completed) 20 Purses Paid $40000 Live Performances (Actual) 20 Racing Days 10 Paid Attendance 0

Total Admission Tax $0

3528177522 None Listed

34

~ ra- HARNESS PERMITHOLDERS

PARI-MUTUEL INDUSTRY

Pompano Park is the only permitholder conducting harness horse racing performances in the State of Florida A total of 126 completed performances including charity and scholarship performances were conducted during this past fiscal year which is the same as the previous year

During Fiscal Year 20142015 handle wagered on live harness performances increased by approximately three percent Intertrack handle wagered on broadcasts of live Florida harness performances increased by approximately 33 percent Simulcast handle wagered on broadcasts of performances from outside the state increased by approximately seven percent while intertrack simulcast handle increased by approximately six percent Overall total handle increased by approximately seven percent for the Florida harness industry

Total revenue to the state during Fiscal Year 20142015 increased by approximately four percent from the prior fiscal year The harness industry accounted for approximately 73 percent of Floridarsquos total revenue and 58 percent of total handle from pari-mutuel performances

Pompano Park reported paying $8614066 in purses For more detail on purses paid please refer to the information below The Florida Standardbred Breedersrsquo and Ownersrsquo Association was able to confirm the amount of purses paid reported by Pompano Park

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

Total Performances (Completed) (1) 126 Total Paid Attendance 0 (1) Performances where eight or more races were held

Total Performances (Actual) 126

Total Racing Days 126 Total Admission Tax $0

Isle Casino and Racing at Pompano Park PPI Inc

Broward County

Website pompano-parkisleofcapricasinoscom Telephone 9549722000 MailingStreet Address 777 Isle of Capri Circle Pompano Beach Florida 33069-3104 Fax 9549700882

Meet Period 10042014 to 06272015

Racing Results Live Performances (Completed) 126 Purses Paid $8614066 Live Performances (Actual) 126 Racing Days 126 Paid Attendance 0

Total Admission Tax $0

SUMMARY

During Fiscal Year 20142015 the total handle wagered for all industries exceeded $779 million a decrease of approximately eight percent from the prior fiscal year Total pari-mutuel completed performances including charity and scholarship performances conducted during Fiscal Year 20142015 increased by approximately one percent from the previous fiscal year

The state realized revenue from performances of approximately $109 million a decrease of roughly eight percent from the prior fiscal year Of the $109 million collected greyhound permitholders accounted for 303 percent thoroughbreds for 581 percent harness for 73 percent jai alai for 32 percent and quarter horse for 11 percent

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

35

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 50 national champions Florida also produced ldquoAffirmedrdquo the eleventh horse to have swept the Triple Crown (1978) OcalaMarion County Florida is home to some of the leading breeding farms in the country The industry boasts 19 classic wins (Kentucky Derby Preakness Stakes and Belmont Stakes) 26 Breedersrsquo Cup Day champions and six horses of the year

The Florida Thoroughbred Breedersrsquo and Ownersrsquo Association (FTBOA) funds the Florida-bred Stakes Program which is implemented at Floridas Thoroughbred racetracks Through a percentage of pari-mutuel handle Florida Thoroughbred permitholders contributed $7685619 to the FTBOA during Fiscal Year 20142015 The FTBOA paid out $4988595 in Breedersrsquo Awards and $1294250 through the Florida-bred Stakes Program The Florida-bred Stakes Program includes ldquoFlorida Sire Stakesrdquo at Gulfstream Park ldquoSunshine Millions Previewrdquo at Gulfstream Park West ldquoFlorida Cup Dayrdquo at Tampa Bay Downs and additional funds for supplements to Florida-bred Preferred Stakes Races during the Gulfstream and Tampa Bay Downsrsquo meets

The Florida Standardbred Breedersrsquo and Ownersrsquo Association a non-profit organization and the only organized representative of Standardbred horsemen in the State of Florida is the designated association for the allocation and distribution of funds for Florida-bred racing Promotional activities include providing breeder and stallion awards for eligible Florida-bred horses during Pompano Parkrsquos 20142015 meet as well as awards for Florida Breedersrsquo Stake races The FSBOA also inaugurated a Breeder Incentive program in 2014 with the goal of offering Standardbred breeders a financial reward for the production of Florida-bred foals This program will continue in future years 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 $1013697

Section 5502625(5)(a) Florida Statutes designates the Florida Quarter Horse Breedersrsquo and Ownersrsquo Association (FQHBOA) as the authorized organization to receive breeders and awards payments from the permitholders and make payments in accordance with Florida Statutes

By agreement Hialeah Park pays 2 percent of the total purse to FQHBOA for breedersrsquo and ownersrsquo awards This is in excess of statutory requirements Other tracks pay a sum equal to the breaks plus one percent of all pari-mutuel pools conducted during their meets for supplementing purses and prizes for the general promotion of owning and breeding quarter horses in Florida as authorized in Florida Statutes

During 20142015 $115000 was paid out to 63 ownersrsquo and breedersrsquo in awards Each fiscal year total awards have increased since itrsquos first awards in 20092010

Note This promotional program information is provided by respective Breeders and Owners Associations

36

UNIVERSITY OF FLORIDA COLLEGE OF VETERINARY MEDICINE RACING LABORATORY

The Florida Racing Laboratory in the College of Medicine at the University of Florida is an International Organization for Standardization ISO 17025 accredited laboratory that employs various procedures to detect and identify prohibited drugs medications stimulants depressants hypnotics local anesthetics and drug-masking agents in the blood urine or other bodily fluids of racing horses and greyhounds

During Fiscal Year 20142015 the Laboratory received and processed 67587 samples and performed 254238 analyses The vigilant monitoring of samples by the Laboratory serves to deter the use of prohibited drugs in racing animals in Florida

Horse UrineBlood Greyhound Urine 1 Investigative Samples Received 16337 51233 17 Samples Analyzed 16280 30340 17 Number of Analyses 76382 177815 41 Positives 163 9 NA

1 Volume Not Sufficient For Testing 21711 (424 of total number of samples received) Note From January 31 2015 through June 14 2015 there were 14509 greyhound samples collected Of this total 5296 were testable samples and 9213 were quantity not sufficient for analysis During this timeframe there were 2398 attempts to collect samples from greyhounds that did not urinate

DRUG POSITIVES FOR FISCAL YEAR 20142015

Types of Positives (ARCI Drug Class) Horse Greyhound Acepromazine metabolite (3) 5 0

Acepromazine metabolite (3) Methocarbamol (4) Phenylbutazone (na) 1 0

Benzoylecgonine (1) 0 3

Boldenone (3) 4 0

Carprofen (4) 0 1

Clenbuterol (3) 51 0

Clenbuterol (3) Flunixin (4) 1 0

Dimethylsuloxide (DMSO) (5) 15 0

Flunixin (4) 5 2

Glycopyrrolate (3) 1 0

Ibuprofen (4) Methocarbamol (4) 1 0

Isoxsuprine (4) 1 0

Methocarbamol (4) 5 0

Naproxen (4) 1 0

Naproxen (4) Phenylbutazone (na) 1 0

Phenylbutazone (NA) 56 0

Procaine (3) 2 2

Testosterone (3) 5 0

Testosterone (3) Boldenone (3) 1 0

Testosterone (3) Nandrolone (3) Dimethylsuloxide (DMSO) (5) 3 0

Theobromine (4) 0 1

Zipaterol (2) 4 0

TOTALS 163 9

Class (1) Stimulant and depressant drugs that have the highest potential to affect performance and that have no generally accepted meidcal use in the racing horse

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 horse but the pharmacology of which

suggests less potential to affect performance than drugs in Class 2 Class (4) This class includes therapeutic medications that would be expected to have less potential to affect performance than those

in Class 3 Class (5) This class includes therapeutic medications for which concentration limits have been established by the racing jurisdictions

as well as certain miscellaneous agents such as dimethylsulfoxide (DMSO) and other medications as determined by the regulatory bodies

37

F

INA

NC

IAL

ST

AT

EM

EN

TS

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

SLOT ACTIVITIES AND INDIAN GAMING COMPACT FISCAL YEAR 20142015

State Revenue From Regular Performances Tax on Attendance $ 32258 Daily License Fees 2317268 Tax on Handle 8543609

State Revenue From Pari-Mutuel Performances (1) $ 10893135

Other State Revenue Occupational Licenses $ 525302 Fingerprint Fees 235539 Escheated Tickets (2) 795228 Racing Scholarship Funds (2) 0 PMW Trust Fund - Drug Fines 87650 Miscellaneous Revenue 32581 General Revenue Fund - Other Fines 20025

Other State Revenue $ 1696325

Total Pari-Mutuel State Revenue $ 12589460

State Revenue From Cardrooms Table Fees $ 693000 Gross Receipts(3) 13589789 Occupational Licenses 184502

Total State Revenue From Cardrooms $ 14467291

State Revenue From Slots CompulsiveAddictive Gambling Fee (4) $ 1750000 Facility License Fee (4) 14000000 Slot Taxes(5) 182584841 Fingerprint Fees 30028 Occupational Licenses 337334 Miscellaneous Revenue 5572 Miscellaneous Fines 11300

Total State Revenue From Slots $ 198719075

Total State Revenue Generated From Pari-Mutuel Cardroom and Slots $ 225775826

State Revenue From Indian Gaming Compact Indian Gaming Compact (6) $ 255610619 Indian Gaming Compact Reimbursements 253772

Total State Revenue From Indian Gaming Compact $ 255864391

TOTAL STATE REVENUE GENERATED $ 481640217

(1) Daily license fees and taxes reported above reported above are amounts collected and not reflect amounts due

(2) Escheated tickets and Racing Scholarship Funds are distributed to the Department of Education

(3) One-half of cardroom gross receipts is deposited into the General Revenue Fund

(4) Both amounts include payments from Calder Casio and Race Course Gulfstream Park Racing and Casino Mardi Gras Racetrack and Gaming Center Isle Casino and Racing at Pompano Park Flagler Dog Track and Magic City Casino Miami Jai Alai and South Florida Racing Association (Hialeah Park)

(5) Slot taxes are distributed to the Department of Education

(6) Indian Gaming Compact payments are deposited into the General Revenue Fund

38

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

BALANCE SHEET SPECIAL REVENUE FUND

FOR FISCAL YEAR ENDED JUNE 30 2015

2015 2014

ASSETS

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

$ 753311 3254344

368284 15699389

(36217) 5066

286564

$ 6567906731219

34812815266142

(32884)11371

175988

TOTAL ASSETS $ 20330741 $ 23156753

LIABILITIES amp FUND EQUITY Liabilities Accounts payable $ 98554 $ 131567 Accrued salaries 282993 245289 Due to other funds 15432 4325 Due to other state agencies 14092160 13612023 Due to general revenue 685418 665939 Compensated absences - 9313

Total Liabilities 15174556 14668455

Fund Equity Unreserved 5156185 8488298

Total Fund Equity 5156185 8488298

TOTAL LIABILITIES amp FUND EQUITY $ 20330741 $ 23156753

The financial statements and notes are for informational purposes only

39

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 2015

FINAL 2015 2014

BUDGET ACTUAL VARIANCE ACTUAL

REVENUES

Fees Charges Commissions and Sales

Licenses and Permits

Taxes

Fines Forfeits Judgments and Settlements

Interest and Dividends Net

Refunds

Miscellaneous Receipts

$ 19552155

552304

197324441

212335

29537

250000

211412

$ 19301397

712058

198093473

95112

122153

254983

31106

$ (250758) $

159754

769032

(117223)

92616

4983

(180306)

19569151

502696

190162520

116787

84893

270769

213872

Total Revenues 218132184 218610282 478098 210920688

EXPENDITURES CURRENT OPERATING

Salaries

Other Personal Services

Other Operating Expenditures

Operation of Motor Vehicles

Risk Management

State Attorney-Slots

PMW Lab Services

PMW Compliance System

TrDMSHR SVCSSTW Contract

Cardroom Tax Distribution

Other Contracted Services

Compulsive Gambling Prevention

Racing Animal Med Research

OPERATING CAPITAL OUTLAY

Acquisition of Motor Vehicles

Assessment for Fingerprinting

Service Charge to General Revenue

Refunds

Transfer to FDLE Slots Investigation

Transfers to Other Funds

Transfers to General Revenue

7104979 1677615 976075 81743

169792 222971

2266000 296476 58635

1800000 141731 930000 100000

23895 24802

460400 3150000 164650

‐188594212

27000000

6494226 1465527 842849 61944

169792 222971

2266000

246396 58635

1701933 29530

930000 93633 12523 20385

374197 2859023

13173 -

184079657

20000000

610753

212087

133226

19799

-

-

-

50080

-

98067

112201

0

6367

11372

4417

86203

290977

151477

-

4514555

7000000

6429448

1237420

736549

78141

105689

208651

2266000

246415

57114

1658542

31082

600000

100000

32240

54798

320769

2937007

132397

-

175530395

18500000

Total Expenditures 235243976 221942395 13301581 211262657

Excess (Deficiency) of Revenues Over (Under) Expenditures

FUND BALANCE JULY 1 2014

(17111792)

8488298

(3332113)

8488298

(12823484)

-

(341969)

8830267

FUND BALANCE JUNE 30 2015 $ (8623494) $ 5156185 $ (12823484) $ 8488298 (1) (1)

(1) Does not include budget of $37000000 for category 190000 Investments Actual expenditures for category 190000 were closed into the investment account

The financial statements and notes are for informational purposes only

40

CA

RD

RO

OM

PA

RI-

MU

TU

EL

AN

DS

LO

T S

TA

TU

TE

MA

TR

IX

STATUTE TOPIC GREYHOUND JAI ALAI THOROUGHBRED HARNESS QUARTER HORSE

FEES $80 per race $40 per game $100 per race $100 per race $100 per race

Daily License Fees On Live

On-track Handle

5500951(1)(a) FS 5500951(1)(a) FS 5500951(1)(a) FS 5500951(1)(a) FS 5500951(1)(a) FS

$80 per race but not to exceed $40 per game but not to exceed $100 per race but not to exceed $100 race but not to exceed $500 $100 per race but not to exceed Daily License $500 per day $500 per day $500 per day per day $500 per day

Fees On Simulcast Handle

5500951(1)(a) FS 5500951(1)(a) FS 5500951(1)(a) FS 5500951(1)(a) FS 5500951(1)(a) FS

OUTS (ESCHEATS)

Live On-track Handle

Paid to the state of Florida 5501645(2) FS

Paid to the state of Florida 5501645(2) FS

Retained by permitholder 5502633(3) FS

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)

FS FS

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

TAXES

Tax On Admissions

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

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

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

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

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

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

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

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

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

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

Tax On Live On-track Handle

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

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

05 of handle 55009515(2)(a) FS

05 of handle 55009512(2)(a) FS

1 of handle 5500951(3)(a) FS

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) FS

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

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) FS

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) FS

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) FS

This matrix represents a summary of 2014 Statutes Please refer to the cite noted by statutory topic for specific language governing pari-mutuel wagering

41

STATUTE TOPIC GREYHOUND JAI ALAI THOROUGHBRED HARNESS QUARTER HORSE

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

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 FS

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 FS

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

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

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 FS

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) FS

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

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

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

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 FS

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

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

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

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 FS

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

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

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 FS

Year then tax on handle is 23 5500951(3)(c)2 FS

CHARITY PERFORMANCES

Maximum of five days Maximum of five days Maximum of five days Maximum of five days Maximum of five days 5500351(1) FS 5500351(1) FS 5500351(1) FS 5500351(1) FS 5500351(1) FS

Permitholders are allowed to Permitholders are allowed to One additional scholarship day to conduct one additional day to be conduct two additional tracks located in Hillsborough designated as ldquoGreyhound Adopt- performances known as ldquoRetired County for the benefit of Pasco-A-Pet Day Proceeds are paid to Jai Alai Playersrsquo Charity Dayrdquo for a Hernando Community College bona fide organizations that fund to benefit retired jai alai 5500351(6)(a) and promote the adoption of players 5500351(8) FS 5500351(6)(b) FS greyhounds 5501648(2) FS

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 FS

This matrix represents a summary of 2014 Statutes Please refer to the cite noted by statutory topic for specific language governing pari-mutuel wagering

42

STATUTE TOPIC GREYHOUND JAI ALAI THOROUGHBRED HARNESS QUARTER HORSE

TAX CREDITS amp EXEMPTIONS

(excluding charity performances

unless otherwise noted)

Tax exemption of $360000 per state fiscal year or $500000 for three permitholders that held a full live schedule in 1995 and closest to another state authorizing greyhound racing 55009514(1) FS

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) FS

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 is paid directly to the Jockeys Guild by the permitholders 55009515(6) FS

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

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

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 FS

$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 FS

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

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) FS

This matrix represents a summary of 2014 Statutes Please refer to the cite noted by statutory topic for specific language governing pari-mutuel wagering

43

STATUTE TOPIC STATUTE REFERENCE SUMMARY

FEES

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

TAXES

Tax On Cardroom Gross Receipts

849086(13)(a) FS

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts Pursuant to Section 849086(13)(c) FS one-half credited to Pari-Mutuel Wagering Trust Fund and one-half being credited to the General Revenue Fund

Tax On Admissions 849086(13)(b) FS

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

FINES

Administrative Fine 849086(14)(c) FS An administrative fine up to $1000 for each violation may be imposed on any person who has violated or failed to comply with the provisions of Section 849086 FS

ANNUAL DISBURSEMENT TO COUNTIES AND MUNICIPALITIES

Annual Disbursement To Counties and Municipalities

849086(13)(h) FS One-quarter of moneys deposited into the Pari-Mutuel Wagering Trust Fund shall by October 1 of each year be distributed to the local counties or municipalities where the approved cardrooms are located

This matrix represents a summary of 2014 Statutes Please refer to the cite noted by statutory topic for specific language governing operation of cardooms

44

STATUTE TOPIC STATUTE REFERENCE SUMMARY

FEES

Slot License Fee 551106(1)(a) FS Annual fee for each slot machine facility is $2 million paid with the initial license application and annual 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 551106(3) FS

The tax rate on slot machine revenues is 35 Payment for the tax on slot machine revenues shall be remitted by 3 pm on the 5th day of each calendar month for taxes imposed and collected for the preceding calendar month If the 5th day of the calendar month falls on a weekend payments shall be remitted by 3 pm the first Monday following the weekend

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 for 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 Penalties

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 2014 Statutes Please refer to the cite noted by statutory topic for specific language governing slot operations

45

  • Table of Contents 2014-2015
  • Overview 2014-15
  • Division overview 1415
  • Events Shaping 2014-15
  • Fiscal Years Comparative Data 2014-15
  • PMW Graphs 2014-2015
  • PMW Handle Statistics 2014 2015
  • Guest Handle by Host 2014-2015
  • 20142015 Charity-scholarship
  • Cardroom Statistics 2014-2015
  • Cardroom Revenue 2014 2015
  • Slot Comparative Data 2014-2015
  • Daily revenue per machine 14-15
  • 2014-15 permitholder map for report
  • Permitholder Contact Operating In 84rd annual rpt
  • Promotional Programs for FL Horses 20142015
  • Drug Positives for 2014-15
  • Summary of State Revenue 2014-2015 (Final
  • PMW 06 30 15 Final Report
  • PMW Statute Matrix 2014-2015
  • Cardroom Statute Matrix 2014-2015
  • Slot Statute Matrix 20142015
  • Annual Report Cover 2416pdf
    • Florida Department of Business and Professional Regulation
Page 12: Division of Pari-Mutuel Wagering Annual Report …...2016/03/07  · This annual report encompasses the fiscal year which began July 1, 2014, and ended June 30, 2015. This is the 84th

-=r - I

I

--- I

--- I

--- I

-- I

I ~ -I

I

bull D bull D D

I

I

I

D bull D

HISTORICAL PARI-MUTUEL WAGERING ACTIVITY

00 02 04 06 08 10 12 14 16 18

2006

2007

2008

2009

2010

2011

2012

2013

2014

2015

Handle ($ in billions)

Fis

cal

Yea

r

Total Pari-Mutuel Handle ALL PERMITHOLDERS

Fiscal Years 20052006-20142015

Total Handle LiveOntrack Intertrack Intertrack Simulcast Simulcast

00 05 10 15 20 25 30 35

2006

2007

2008

2009

2010

2011

2012

2013

2014

2015

Effective Tax Rate

Fis

cal Y

ear

Total Tax and Daily License Fees as a Percentage of Handle ALL INDUSTRIES

Fiscal Years 20052006-20142015

Horse Greyhound Jai Alai

9

Cl Cl

I I I I I

I I I I I

I I I I I

I I I I I

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

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

I I I I

I I I I I

Cl

HISTORICAL PARI-MUTUEL WAGERING ACTIVITY

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

2006

2007

2008

2009

2010

2011

2012

2013

2014

2015

Performances

Fis

cal

Yea

r

Number of Pari-Mutuel Performances Fiscal Years 20052006-20142015

Total Performances Horse Performances Greyhound Performances Jai Alai Performances

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

2006

2007

2008

2009

2010

2011

2012

2013

2014

2015

Purses Paid ($ in millions)

Fis

cal Y

ear

Purses Paid Fiscal Years 20052006-20142015

Total Purses Paid Horse Purses Paid Greyhound Purses Paid

10

COMPONENTS OF PARI-MUTUEL HANDLE FROM PERFORMANCES

Fiscal Year 20142015

Greyhound Racing Permitholders

Daytona Beach Kennel Club Inc $41860 $27918 $34689 $2476233 $6810996 $9391696

Derby Lane (St Petersburg Kennel Club Inc) 120000 466058 131202 4802255 17654017 23173532

Ebro Greyhound Park 19127 13555 1638 479170 1091489 1604979

Flagler Dog Track 116160 462594 65415 3796114 15426402 19866685

HampT Gaming Inc dba Mardi Gras Racetrack 39786 214765 37140 2356433 9155873 11803997

Jacksonville Kennel Club Inc 16800 9975 91786 2552628 8582510 11253699

License Acquistions LLCdba Palm Beach Greyhound Racing 36000 80036 68758 3062175 10464529 13711498

Mardi Gras Racetrack and Gaming Center 16020 22329 43629 1784986 6407023 8273987

Melbourne Greyhound Park LLC 18455 2708 0 48113 156951 226227

Naples-Ft Myers Greyhound Track 104320 226005 47039 3648257 13420355 17445976

Orange Park Kennel Club Inc 14400 0 89388 3310699 10962529 14377016

Palm Beach Kennel Club 154240 625301 105299 8828679 35547082 45260601

Penn Sanford LLC dba Sanford-Orlando Kennel Club 14560 13158 15123 1718967 6231279 7993087

Pensacola Greyhound Racing LLP 23281 9728 0 231509 785922 1050440

SOKC LLC dba Sanford-Orlando Kennel Club 38800 74952 17047 2241280 8354860 10726939

Sarasota Kennel Club Inc 16880 14029 33965 1789458 5713340 7567672

St Johns Greyhound Park 25200 42385 83833 3943291 13143155 17237864

Tampa Greyhound Track 45600 131680 99659 4575828 15458103 20310870

West Volusia Racing Inc 17240 0 27720 2006288 5479953 7531201 Total Greyhound Permitholders $878729 $2437176 $993330 $53652363 $190846368 $248807966

Jai Alai Permitholders

Dania Jai Alai $57600 $0 $783 $715530 $2341642 $3115555

Dania Summer Jai Alai 41040 0 767 660115 2122697 2824619

Ft Pierce Jai Alai 13120 0 0 18781 92385 124286

Hamilton Jai Alai and Poker (A) 72960 0 0 (72956) 14 18

Miami Jai Alai 73440 0 6427 1220032 3713589 5013488

Ocala Poker and Jai Alai 13120 0 0 (13111) 35 44

Orlando Jai Alai 13760 0 0 (13095) 43 708

Summer Jai Alai 62400 0 7152 987624 3020351 4077527 Total Jai Alai Permitholders $347440 $0 $15129 $3502920 $11290756 $15156245

Thoroughbred Racing Permitholders

Calder Race Course Inc(B) $47000 $125812 $115709 $4084337 $16309003 $20681861

Gulfstream Park Thoroughbred After Racing Program Inc 42600 130616 130398 4289825 17464900 22058339

Gulfstream Park Racing Association Inc (B) 297200 4072917 196831 60234881 245531985 310333814

Tampa Bay Downs Inc 265600 1203805 72514 18999172 77534717 98075808

Tropical Park LLC (B) 40200 123415 74103 3299868 13424384 16961970 Total Thoroughbred Permitholders $692600 $5656565 $589555 $90908083 $370264989 $468111792

Harness Racing Permitholders

Isle Casino and Racing at Pompano Park $302000 $502631 $11865 $9273018 $35385884 $45475398

Quarter Horse Racing Permitholders

Gretna Racing LLC $30400 $508 $0 ($23043) $42951 $50816

Hamilton Downs Horsetrack LLC 16000 0 0 ($15999) 5 6

Ocala Breeders Sales Company Inc 200 139 0 $4088 16785 21212

South Florida Racing Association LLC (Hialeah Park) 33900 19316 0 $296156 1362091 1711463

South Marion Real Estate Holdings LLC 16000 12 0 ($15813) 1039 1238

Total Quarter Horse Permitholders $96500 $19975 $0 $245389 $1422871 $1784735

$2317269 $8616347 $1609879 $157581773 $609210868 $779336136TOTAL FOR ALL PERMITHOLDERS

Daily License Fee Tax on Handle Total Paid To

Charities Permitholder Revenues From

Pari-Mutuel Handle Public Pool Total Handle

Daily license fees and taxes were not collected Permitholder relinquished jai alai permit (A)

(B) Daily license fees and taxes reported above are amounts due from performances held and do not equal amounts collectedpaid

11

TOTAL STATE REVENUE FROM PERFORMANCES

Fiscal Year 20142015

Greyhound Racing Permitholders

Daytona Beach Kennel Club Inc

Derby Lane (St Petersburg Kennel Club Inc)

Ebro Greyhound Park

Flagler Dog Track

HampT Gaming Inc dba Mardi Gras Racetrack

Jacksonville Kennel Club Inc

License Acquistions LLCdba Palm Beach Greyhound Racing

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 Racing LLP

SOKC LLC dba Sanford-Orlando Kennel Club

Sarasota Kennel Club Inc

St Johns Greyhound Park

Tampa Greyhound Track

West Volusia Racing Inc

otal Greyhound Permitholders T

ai Alai Permitholders J

Dania Jai Alai

Dania Summer Jai Alai

Ft Pierce Jai Alai

Hamilton Jai Alai and Poker (B)

Miami Jai Alai

Ocala Poker and Jai Alai

Orlando Jai Alai

Summer Jai Alai

Total Jai Alai Permitholders

Thoroughbred Racing Permitholders

Calder Race Course Inc(C)

Gulfstream Park Thoroughbred After Racing Program Inc

Gulfstream Park Racing Association Inc(C)

Tampa Bay Downs Inc

Tropical Park LLC(C)

Total Thoroughbred Permitholders

arness Racing Permitholders H

Isle Casino and Racing at Pompano Park

Quarter Horse Racing Permitholders

Gretna Racing LLC

Hamilton Downs Horsetrack LLC

Ocala Breeders Sales Company Inc South Florida Racing Association LLC (Hialeah Park) South Marion Real Estate Holdings LLC otal Quarter Horse Permitholders T

TOTAL FOR ALL PERMITHOLDERS

LIVE SIMULCAST ITW ITW SIM CHARITY

PERFORMANCES

Tax on Handle Daily License

Fee Total Live Taxes and

Fees Collected Tax on Handle Daily

License Fee

Total Simulcast Taxes and Fees

Collected Tax on Handle

Tax on Handle Daily License Fee

TOTAL TAXES AND FEES

COLLECTED (A)

$11979 $18480 $30459 $3808 $6500 $10308 $12131 $0 $16880 $69778

216139 105600 321739 0 0 0 249919 0 14400 586058

13555 17207 30762 0 0 0 0 0 1920 32682

29327 55600 84927 38555 47000 85555 73144 321568 13560 578754

7606 9280 16886 56031 20806 76837 10378 140750 9700 254551

4285 2400 6685 0 0 0 5690 0 14400 26775

30663 21600 52263 0 0 0 49373 0 14400 116036

4838 4320 9158 3951 2000 5951 5048 8492 9700 38349

2708 18455 21163 0 0 0 0 0 0 21163

145073 94400 239473 0 0 0 80932 0 9920 330325

0 0 0 0 0 0 0 0 14400 14400

261698 139840 401538 0 0 0 363603 0 14400 779541

7895 7200 15095 0 0 0 5263 0 7360 27718

9728 23281 33009 0 0 0 0 0 0 33009

42941 31600 74541 0 0 0 32011 0 7200 113752

11049 8560 19609 0 0 0 2980 0 8320 30909

17897 10800 28697 0 0 0 24488 0 14400 67585

65803 31200 97003 0 0 0 65877 0 14400 177280

0 0 0 0 0 0 0 0 17240 17240

$883184 $599823 $1483007 $102345 $76306 $178651 $980837 $470810 $202600 $3315905

$0 $56960 $56960 $0 $0 $0 $0 $0 $640 $57600

0 40400 40400 0 0 0 0 0 640 41040

0 12800 12800 0 0 0 0 0 320 13120

0 72960 72960 0 0 0 0 0 0 72960

0 70560 70560 0 0 0 0 0 2880 73440

0 13120 13120 0 0 0 0 0 0 13120

0 12160 12160 0 0 0 0 0 1600 13760

0 60000 60000 0 0 0 0 0 2400 62400

$0 $338960 $338960 $0 $0 $0 $0 $0 $8480 $347440

$18897 $40000 $58897 $3 $1000 $1003 $106855 $57 $6000 $172812

35478 34600 70078 0 0 0 95138 0 8000 173216

227247 115200 342447 317057 173500 490557 596688 2931925 8500 4370117

72707 83500 156207 23159 174000 197159 330124 777815 8100 1469405

28567 32800 61367 0 0 0 94848 0 7400 163615

$382896 $306100 $688996 $340219 $348500 $688719 $1223653 $3709797 $38000 $6349165

$16888 $115600 $132488 $60933 $179000 $239933 $49710 $375100 $7400 $804631

$508 $30400 $30908 $0 $0 $0 $0 $0 $0 $30908

0 16000 16000 0 0 0 0 0 0 16000

139 200 339 0 0 0 0 0 0 339 14076 33900 47976 0 0 0 5240 0 0 53216

12 16000 16012 0 0 0 0 0 0 16012 $14735 $96500 $111235 $0 $0 $0 $5240 $0 $0 $116475

$1297703 $1456983 $2754686 $503497 $603806 $1107303 $2259440 $4555707 $256480 $10933616

(A) The amounts shown are taxes and fees collected after the application of any applicable tax credits and do not include admissions tax

(B) Daily license fees and taxes were not collected Permitholder relinquished jai alai permit

(C) Daily license fees and taxes reported above are amounts due from performances held and do not equal amounts collectedpaid

12

--ON-TRACK INTERTRACK TOTAL REGULAR ON-TRACK INTERTRACK TOTAL CHARITY

Live Simulcast ITW ITWS

HANDLE

Live Simulcast ITW ITWS

SCHOLARSHIP HANDLE

TOTAL HANDLE

$3523371 $868918 $4427490 $0 $8819779 $297699 $42626 $231592 $0 $571917 $9391696

9533807 0 11638810 0 21172617 1059192 0 941723 0 2000915 23173532

1583425 0 0 0 1583425 21554 0 0 0 21554 1604979

1403931 1356247 3970170 11921720 18652068 133346 74775 325616 680880 1214617 19866685

1314178 2268887 1825420 5740184 11148669 125328 116342 144473 269185 655328 11803997

3301767 0 6314736 0 9616503 606191 0 1031005 0 1637196 11253699

3670413 0 8609171 0 12279584 444347 0 987567 0 1431914 13711498

1191095 1367504 1692222 3217762 7468583 152555 157931 158399 336519 805404 8273987

226227 0 0 0 226227 0 0 0 0 0 226227

9175441 0 7474514 0 16649955 489142 0 306879 0 796021 17445976

4494472 0 8341268 0 12835740 658105 0 883171 0 1541276 14377016

14584456 809 28703171 0 43288436 807857 0 1164308 0 1972165 45260601

3700210 0 4006735 7706945 121092 0 165050 0 286142 7993087

1050440 0 0 0 1050440 0 0 0 0 0 1050440

5373679 0 5043177 10416856 138849 0 171234 0 310083 10726939

4807906 0 2255502 7063408 397063 0 107201 0 504264 7567672

5569600 0 10211580 0 15781180 603425 0 853259 0 1456684 17237864

7914731 0 10838847 18753578 705749 0 851543 0 1557292 20310870

2510139 1001830 3551843 0 7063812 208727 67637 191025 0 467389 7531201

$84929288 $6864195 $118904656 $20879666 $231577805 $6970221 $459311 $8514045 $1286584 $17230161 $248807966

$571897 $0 $2508977 $0 $3080874 $6959 $0 $27722 $0 $34681 $3115555

587303 0 2205463 0 2792766 4325 0 27528 0 31853 2824619

122082 0 0 0 122082 2204 0 0 0 2204 124286

18 0 0 0 18 0 0 0 0 0 18

2123034 0 2650181 0 4773215 132045 0 108228 0 240273 5013488

44 0 0 0 44 0 0 0 0 0 44

530 0 0 0 530 178 0 0 0 178 708

1634190 0 2213369 0 3847559 108949 0 121019 0 229968 4077527

$5039098 $0 $9577990 $0 $14617088 $254660 $0 $284497 $0 $539157 $15156245

$3779406 $643 $7653369 $3388 $11436806 $542358 $586922 $1230769 $6885006 $9245055 $20681861

7095663 0 5448365 0 12544028 1547278 2330484 1080818 4555731 9514311 22058339

45449497 63411323 34882808 147246936 290990564 9304122 2587158 4009765 3442205 19343250 310333814

18334591 4631854 22749018 45949688 91665151 2079980 215739 2133899 1981039 6410657 98075808

5713383 0 5377935 0 11091318 1542846 1138461 1252356 1936989 5870652 16961970

$80372540 $68043820 $76111495 $193200012 $417727867 $15016584 $6858764 $9707607 $18800970 $50383925 $468111792

$3377614 $12186640 $1654272 $27270383 $44488909 $175674 $204682 $108546 $497587 $986489 $45475398

$50816 $0 $0 $0 $50816 $0 $0 $0 $0 $0 $50816

6 0 0 0 6 0 0 0 0 0 6

21212 0 0 0 21212 0 0 0 0 0 21212

1407629 0 303834 0 1711463 0 0 0 0 0 1711463

1238 0 0 0 1238 0 0 0 0 0 1238

$1480901 $0 $303834 $0 $1784735 $0 $0 $0 $0 $0 $1784735

$175199441 $87094655 $206552247 $241350061 $710196404 $22417139 $7522757 $18614695 $20585141 $69139732 $779336136

TOTAL REGULAR AND CHARITYSCHOLARSHIP HANDLE

13

Fiscal Year 20142015

Greyhound Racing Permitholders

Daytona Beach Kennel Club Inc

Derby Lane (St Petersburg Kennel Club Inc)

Ebro Greyhound Park

Flagler Dog Track

HampT Gaming Inc dba Mardi Gras Racetrack

Jacksonville Kennel Club Inc

License Acquistions LLCdba Palm Beach Greyhound Racing

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 Racing LLP

SOKC LLC dba Sanford-Orlando Kennel Club

Sarasota Kennel Club Inc

St Johns Greyhound Park

Tampa Greyhound Track

West Volusia Racing Inc

Total Greyhound Permitholders

Jai Alai Permitholders

Dania Jai Alai

Dania Summer Jai Alai

Ft Pierce Jai Alai

Hamilton Jai Alai and Poker

Miami Jai Alai

Ocala Poker and Jai Alai

Orlando Jai Alai

Summer Jai Alai

Total Jai Alai Permitholders

Thoroughbred Racing Permitholders

Calder Race Course Inc

Gulfstream Park Thoroughbred After Racing Program Inc

Gulfstream Park Racing Association Inc

Tampa Bay Downs Inc

Tropical Park LLC

Total Thoroughbred Permitholders

arness Racing PermitholdersHIsle Casino and Racing at Pompano Park

Quarter Horse Racing Permitholders

Gretna Racing LLC

Hamilton Downs Horsetrack LLC

Ocala Breeders Sales Company Inc

South Florida Racing Association LLC (Hialeah Park)

South Marion Real Estate Holdings LLC

Total Quarter Horse Permitholders

TOTAL FOR ALL PERMITHOLDERS

TOTAL INTERTRACK WAGERING HANDLE BY GUEST

Fiscal Year 20142015 HOST PERMITHOLDER

HampT LICENSE MARDI NAPLES-FT ORANGE

GUEST PERMITHOLDER DAYTONA DERBY LANE FLAGLER GAMING JACKSONVILLE ACQUISITIONS GRAS MYERS PARK PALM BEACH

Greyhound Permitholders

Daytona Beach Kennel Club Inc $0 $565458 $39559 $427410 $0 $0 $104468 $206685 $277512 $1151228

Derby Lane (St Petersburg Kennel Club Inc) 400403 0 1264104 734615 539353 1001528 607941 629560 647548 2849276

Ebro Greyhound Park 0 477061 0 0 120937 224118 0 0 235451 680012

Flagler Dog Track 151770 523863 0 963972 289348 735708 675977 1065094 387667 1879977

HampT Gaming Inc dba Mardi Gras Racetrack 401713 613199 4774145 0 360241 639971 0 546941 452471 1395239

Jacksonville Kennel Club Inc 358833 765165 1719031 1141912 954413 612233 737600 486962 1190813 1951322

License Acquisitions LLC dba Palm Beach Greyhound Racing 0 0 173584 0 615703 0 0 0 5943 0

Mardi Gras Racetrack and Gaming Center 166597 176181 0 0 0 0 0 261184 0 524811

Melbourne Greyhound Park LLC 143910 309211 425960 276671 156745 329341 166263 181638 215933 1166738

Naples-Ft Myers Greyhound Track 127563 463029 876748 373230 137187 418511 213848 0 172869 1245367

Orange Park Kennel Club Inc 582020 1330147 2466171 1446962 0 947689 962835 629249 0 2923035

Palm Beach Kennel Club 383702 974646 89373 168222 0 0 173650 638791 757417 0

Penn Sanford LLCdba Sanford-Orlando Kennel Club 27473 0 1914324 0 609935 845170 375525 197288 358897 829361

Pensacola Greyhound Racing LLP 307729 0 163376 0 989261 218085 0 244201 1314092 1085806

SOKC LLC dba Sanford-Orlando Kennel Club 381947 1161172 403656 1399880 0 0 548963 609278 402546 1853594

Sarasota Kennel Club Inc 169028 1095005 947929 518427 331449 638994 303878 301445 316793 1735277

Tampa Greyhound Track 327772 2272374 299586 200196 500562 783090 202989 667209 623047 2372865

West Volusia Racing Inc 0 0 213735 0 483096 446746 32249 42607 261731 386957

Total Greyhound Permitholders $3930460 $10726511 $15771281 $7651497 $6088230 $7841184 $5106186 $6708132 $7620730 $24030865

Jai Alai Permitholders

Dania Jai Alai $0 $0 $22129 $0 $0 $0 $673 $0 $3379 $5198

Dania Summer Jai Alai 0 0 418231 0 63162 132771 0 0 5428 6946

Ft Pierce Jai Alai 124646 219015 131580 81696 150940 344760 57705 234438 159800 1089127

Miami Jai Alai 0 0 0 0 0 0 0 0 0 0

Ocala Poker and Jai Alai 151375 347426 92457 58560 185742 156611 62039 187718 241574 480339

Orlando Jai Alai 0 0 0 0 0 0 0 0 0 0

Summer Jai Alai 0 0 0 0 0 0 0 0 0 0

Total Jai Alai Permitholders $276021 $566441 $664397 $140256 $399844 $634142 $120417 $422156 $410181 $1581610

Thoroughbred Permitholders

Calder Race Course Inc $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

Tampa Bay Downs Inc 0 1125416 0 0 174740 252125 0 0 231926 1037492

Total Thoroughbred Permitholders $0 $1125416 $0 $0 $174740 $252125 $0 $0 $231926 $1037492

Harness Permitholders

Isle Casino and Racing at Pompano Park $0 $0 $237740 $187509 $252530 $494248 $178299 $295037 $399234 $1942130

Quarter Horse Permitholders

Gretna Racing LLC $324950 $0 $224968 $0 $430397 $227477 $0 $356068 $562368 $829223

Hamilton Downs Horsetrack LLC 0 0 0 0 0 0 0 0 0 0

Ocala Breeders Sales Company Inc 127651 162165 0 0 0 147562 0 0 0 446159

South Florida Racing Association LLC (Hialeah Park) 0 0 0 0 0 0 0 0 0 0

Total Quarter Horse Permitholders $452601 $162165 $224968 $0 $430397 $375039 $0 $356068 $562368 $1275382

TOTAL FOR ALL PERMITHOLDERS $4659082 $12580533 $16898386 $7979262 $7345741 $9596738 $5404902 $7781393 $9224439 $29867479

Note Figures above include handle from charityscholarship performances

CO

NT

INU

ED

ON

NE

XT

PA

GE

14

TOTAL INTERTRACK WAGERING HANDLE BY GUEST

Fiscal Year 20142015 HOST PERMITHOLDER

GUEST PERMITHOLDER

Penn Sanford SOKC LLC SARASOTA ST JOHNS

TAMPA GREYHOUND

WEST VOLUSIA RACING DANIA DANIA SUMMER MIAMI

Greyhound Permitholders

Daytona Beach Kennel Club Inc $18870 $257246 $116307 $591617 $48726 $0 $16797 $0 $135979

Derby Lane (St Petersburg Kennel Club Inc) 244840 323299 211898 733632 0 315558 145588 120889 262575

Ebro Greyhound Park 0 0 154402 305588 505515 0 11237 21454 0

Flagler Dog Track 184541 161709 115095 408522 525808 135468 0 0 0

HampT Gaming Inc dba Mardi Gras Racetrack 372309 444629 213355 279547 591483 360858 63450 84419 0

Jacksonville Kennel Club Inc 380130 450051 203278 1536495 640841 277140 70729 65346 119792

License Acquisitions LLC dba Palm Beach Greyhound Racing 271011 0 0 0 392517 159925 0 130997 0

Mardi Gras Racetrack and Gaming Center 62081 129318 166952 234641 105405 32149 37148 0 0

Melbourne Greyhound Park LLC 148544 193925 93457 262838 249891 107382 185619 164531 391831

Naples-Ft Myers Greyhound Track 141893 169446 160594 196425 418451 102874 0 0 0

Orange Park Kennel Club Inc 555341 638718 265721 0 1391013 424735 63635 69014 129251

Palm Beach Kennel Club 198344 599208 204508 896607 412510 138616 177706 11871 287759

Penn Sanford LLCdba Sanford-Orlando Kennel Club 0 0 0 161508 1046276 347597 0 0 0

Pensacola Greyhound Racing LLP 228664 382523 118421 1504719 0 290896 27110 22780 17476

SOKC LLC dba Sanford-Orlando Kennel Club 0 0 0 738955 0 0 0 0 0

Sarasota Kennel Club Inc 231313 279471 0 330631 991541 132114 0 0 0

Tampa Greyhound Track 484967 598340 306260 756514 2180833 282630 138561 114061 253939

West Volusia Racing Inc 214824 0 32455 57766 496418 0 65497 84753 27124

Total Greyhound Permitholders $3737672 $4627883 $2362703 $8996005 $9997228 $3107942 $1003077 $890115 $1625726

Jai Alai Permitholders

Dania Jai Alai $0 $0 $0 $0 $2299 $2692 $0 $0 $0

Dania Summer Jai Alai 0 0 0 0 29804 49090 0 0 0

Ft Pierce Jai Alai 0 0 0 179888 201424 102370 107270 104762 190181

Miami Jai Alai 0 0 0 0 0 0 336971 0 0

Ocala Poker and Jai Alai 133089 155744 0 276687 307065 120440 94506 87624 162237

Orlando Jai Alai 0 0 0 0 0 0 319107 302794 463545

Summer Jai Alai 0 0 0 0 0 0 146985 437220 0

Total Jai Alai Permitholders $133089 $155744 $0 $456575 $540592 $274592 $1004839 $932400 $815963

Thoroughbred Permitholders

Calder Race Course Inc $0 $0 $0 $0 $0 $0 $0 $0 $0

Gulfstream Park Racing Association Inc 0 0 0 0 0 0 0 0 0

Tampa Bay Downs Inc 138924 223395 0 320826 957241 0 140508 98725 212392

Total Thoroughbred Permitholders $138924 $223395 $0 $320826 $957241 $0 $140508 $98725 $212392

Harness Permitholders

Isle Casino and Racing at Pompano Park $0 $0 $0 $531898 $0 $0 $291606 $228569 $0

Quarter Horse Permitholders

Gretna Racing LLC $162100 $207389 $0 $759525 $0 $268608 $50389 $40675 $30238

Hamilton Downs Horsetrack LLC 0 0 0 0 0 0 0 0 0

Ocala Breeders Sales Company Inc 0 0 0 10 195329 91726 46280 42507 74090

South Florida Racing Association LLC (Hialeah Park) 0 0 0 0 0 0 0 0 0

Total Quarter Horse Permitholders $162100 $207389 $0 $759535 $195329 $360334 $96669 $83182 $104328

TOTAL FOR ALL PERMITHOLDERS $4171785 $5214411 $2362703 $11064839 $11690390 $3742868 $2536699 $2232991 $2758409

Note Figures above include handle from charityscholarship performances

CO

NT

INU

ED

ON

NE

XT

PA

GE

CO

NT

INU

ED

FR

OM

PR

EV

IOU

S P

AG

E

15

TOTAL INTERTRACK WAGERING HANDLE BY GUEST

Fiscal Year 20142015 HOST PERMITHOLDER

GULFSTREAM PARK AFTER

GULFSTREAM RACING TAMPA BAY TROPICAL POMPANO HIALEAH

GUEST PERMITHOLDER SUMMER CALDER PARK PROGRAM DOWNS PARK PARK PARK TOTAL

Greyhound Permitholders

Daytona Beach Kennel Club Inc $53007 $0 $4394280 $0 $1476441 $117487 $1138029 $22035 $11159141

Derby Lane (St Petersburg Kennel Club Inc) 213225 497213 8857607 542476 4133961 366551 1959757 26435 27629832

Ebro Greyhound Park 0 116480 1562818 161288 260802 114923 0 0 4952086

Flagler Dog Track 0 287071 3156089 272859 670865 263766 1122245 0 13977414

HampT Gaming Inc dba Mardi Gras Racetrack 0 210101 4032179 172283 1484388 219831 2236984 0 19949736

Jacksonville Kennel Club Inc 95467 267101 4863232 293128 2176257 221594 1215372 0 22794237

License Acquisitions LLC dba Palm Beach Greyhound Racing 87410 0 6310814 1851847 1227106 367368 1079858 0 12674083

Mardi Gras Racetrack and Gaming Center 0 0 955126 0 468294 0 654418 0 3974305

Melbourne Greyhound Park LLC 315963 440792 8386263 459438 2668101 428725 946785 32164 18848659

Naples-Ft Myers Greyhound Track 0 864344 14200067 569074 4613599 449181 1532461 0 27446761

Orange Park Kennel Club Inc 101784 360156 5454909 388232 2387482 274760 157891 0 23950750

Palm Beach Kennel Club 149648 1692796 24376464 0 7830831 907585 3970398 0 45040652

Penn Sanford LLCdba Sanford-Orlando Kennel Club 0 532327 3566240 530629 1551508 207266 766171 0 13867495

Pensacola Greyhound Racing LLP 17607 220622 880090 172838 316696 194588 0 0 8717580

SOKC LLC dba Sanford-Orlando Kennel Club

CO 0 0 5944433 0 2394218 232342 980184 0 17051168

Sarasota Kennel Club Inc

NT 0 485502 8684536 505658 2842415 373288 991954 0 22206648

Tampa Greyhound Track

INU 212998 345399 6640469 398407 3164914 313614 1697987 29343 26168926

West Volusia Racing Inc

ED 66977 356109 2511429 356010 689451 126603 877406 0 7829943

Total Greyhound Permitholders

FR

O $1314086 $6676013 $114777045 $6674167 $40357329 $5179472 $21327900 $109977 $328239416

Jai Alai Permitholders

M

Dania Jai Alai

PR

E $7816 $1073 $29419 $0 $3923 $0 $10231 $0 $88832

Dania Summer Jai Alai

VI 124090 0 161662 42577 89633 18742 233220 0 1375356

Ft Pierce Jai Alai 157060 270013 4432026 273167 1516075 207588 0 0 10335531

Miami Jai Alai

OU

S P

AG

E

0 0 0 0 0 0 0 0 336971

Ocala Poker and Jai Alai 131081 95278 1614932 106956 595813 87669 268246 0 6201208

Orlando Jai Alai 373221 418079 7584218 444757 2452702 385292 1969600 0 14713315

Summer Jai Alai 0 0 0 0 0 0 0 0 584205

Total Jai Alai Permitholders $793268 $784443 $13822257 $867457 $4658146 $699291 $2481297 $0 $33635418

Thoroughbred Permitholders

Calder Race Course Inc $0 $0 $3217039 $0 $415881 $0 $2455 $0 $3635375

Gulfstream Park Racing Association Inc 0 5206534 0 0 18093894 0 3451638 92216 26844282

Tampa Bay Downs Inc 157904 1066035 21198004 1068777 0 782536 1780453 0 30967419

Total Thoroughbred Permitholders $157904 $6272569 $24415043 $1068777 $18509775 $782536 $5234546 $92216 $61447076

Harness Permitholders

Isle Casino and Racing at Pompano Park $0 $934500 $17934679 $1096365 $3441041 $838251 $0 $90950 $29374586

Quarter Horse Permitholders

Gretna Racing LLC $13917 $67841 $1235162 $84246 $540350 $66398 $0 $10691 $6492980

Hamilton Downs Horsetrack LLC 0 0 0 0 3966 0 0 0 3966

Ocala Breeders Sales Company Inc 55213 534643 8185796 613595 2840424 502564 338935 0 14404649

South Florida Racing Association LLC (Hialeah Park) 0 502523 9211732 680307 2462613 498768 148110 0 13504053

Total Quarter Horse Permitholders $69130 $1105007 $18632690 $1378148 $5847353 $1067730 $487045 $10691 $34405648

TOTAL FOR ALL PERMITHOLDERS $2334388 $15772532 $189581714 $11084914 $72813644 $8567280 $29530788 $303834 $487102144

Note Figures above include handle from charityscholarship performances

16

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 Historical Resources Operating Trust Fund and the Racing Scholarship Trust Fund (Board of Governorsrsquo 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 $1618467 was paid to charitable organizations during Fiscal Year 20142015 bringing the total proceeds disbursed since 1985 to $78134281

RACING SCHOLARSHIP TRUST FUND

The Board of Governors within the Department of Education oversees the Board of Governorsrsquo Operations and Maintenance Trust Fund and ensures that the referenced contributions are used to provide scholarships to deserving students attending Floridas colleges and universities A total of $16885110 has been paid to this fund since the program began in 1949

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 Department of Educationrsquos State School Trust Fund for the support and maintenance of Floridas public schools Since 1957 the total paid into this fund is $95578484 The amount collected from abandoned winning tickets for the State School Trust Fund for this fiscal year is detailed below

Abandoned Winning Tickets Greyhound Permitholders $744478 Jai Alai Permitholders 50750

Total For 20142015 Fiscal Year $795228

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

17

bull C

CARDROOM COMPARATIVE DATA

During Fiscal Year 20142015 there were 25 permitholders that obtained a cardroom license Two did not operate the other 23 operated at 23 pari-mutuel facilities located throughout the state The number of cardroom tables decreased from 788 in Fiscal Year 20132014 to 755 in Fiscal Year 20142015 Cardroom gross receipts decreased from $136163616 to $135888902 and the gross receipts tax decreased from $13615464 to $13589789 this fiscal year Table fees decreased from $788000 to $755000 this fiscal year The overall result was a decrease in total state revenue from $14403464 to $14344789 this fiscal year

Cardroom tax revenue is distributed 50 percent between the Pari-Mutuel Wagering Trust Fund and the General Revenue Fund In accordance with Section 849086(13)(h) Florida Statutes one quarter of the moneys deposited into the Pari-Mutuel Wagering Trust Fund must be distributed to counties and municipalities that approved the cardroom In October 2015 the division distributed approximately $1698723 to the countiesmunicipalities from cardroom gross receipts

CARDROOM GROSS RECEIPTS AND TOTAL STATE REVENUE FISCAL YEARS 20052006 THROUGH 20142015

$0

$20

$40

$60

$80

$100

$120

$140

Mil

lio

ns

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 (A)

Total State Revenue (Gross Receipts Tax

plus Table Fees)

Total State Revenue as a

Percent of Gross Receipts

20052006 $44433359 $4443337 $264000 $4707337 1059 20062007 $54208544 $5420855 $325500 $5746355 1060 20072008 $90863855 $9086385 $875000 $9961385 1096 20082009 $101700243 $10170024 $698000 $10868024 1069 20092010 $104799448 $10479945 $749000 $11228945 1071 20102011 $125141080 $12514108 $718000 $13232108 1057 20112012 $131447663 $13144767 $834000 $13978767 1063 20122013 $132690415 $13269045 $810000 $14079045 1061 20132014 $136163616 $13615464 $788000 $14403464 1058 20142015 $135888902 $13589789 (B) $755000 $14344789 1056

(A) Amount agrees with the number of approved cardroom tables per annual cardroom licenses and reflects the number of tables in operation each fiscal year

(B) Includes additional payment of $89750 for October 2013 recevied in August 2014 due to revised monthly report

18

-----------------------------+-----------------------------------------------------ltmiddotmiddotmiddotmiddot middotmiddotmiddotmiddot middotmiddotmiddotmiddotmiddotmiddot middotmiddotmiddotmiddotmiddot middotmiddotmiddot middotmiddotmiddotmiddotmiddot middotmiddot middotmiddotmiddot middot

COMPONENTS OF CARDROOM REVENUE BY ASSOCIATION

Fiscal Year 20142015

Greyhound Racing Permitholders

Daytona Beach Kennel Club IncWest Volusia Racing Inc Volusia $10260442 $805384 $11065826 $1106583 $55000 $1161583

Derby Lane (St Petersburg Kennel Club Inc) Pinellas 7766643 809669 8576312 857631 45000 902631

Ebro Greyhound Park Washington 2728129 326879 3055008 305500 20000 325500

Flagler Dog Track Dade 6912438 27325 6939763 694874 (C) 23000 717874

Jacksonville Kennel Club Inc Duval 14725776 939280 15665056 1566506 71000 1637506

Mardi Gras Racetrack and Gaming CenterH ampT Gaming Inc Hallandale 5654584 282119 5936703 593670 30000 623670

Melbourne Greyhound Park LLC Brevard 4223440 136195 4359635 435963 34000 469963

Naples-Ft Myers Greyhound Track Lee 6405597 505015 6910612 691063 32000 723063

Orange Park Kennel Club Inc Town of Orange Park 7439673 66615 7506288 750629 39000 789629

Palm Beach Kennel ClubLicense Acquisitions LLC Palm Beach 11544820 1065075 12609895 1260990 75000 1335990

Pensacola Greyhound Racing LLP Escambia 3153303 616385 3769688 376969 20000 396969

Sarasota Kennel Club Inc Sarasota 4894259 772380 5666639 566664 35000 601664

St Johns Greyhound Park (D) St Johns 0 0 0 0 1000 1000

Tampa Greyhound Track Hillsborough 2040726 74567 2115293 211529 1000 212529

Total Greyhound Permitholders $87749830 $6426888 $94176718 $9418571 $481000 $9899571

Jai Alai Permitholders

Dania Jai AlaiSummersport Enterprises LLC Hallandale $5976 $84872 $90848 $9085 $1000 $10085

Ft Pierce Jai Alai St Lucie 2353923 152587 2506510 250651 25000 275651

Hamilton Jai Alai and Poker Hamilton 411259 165 411424 41142 3000 44142

MiamiSummer Jai Alai Dade 2285247 54267 2339514 233951 16000 249951

Ocala Poker and Jai Alai Marion 3316536 172445 3488981 348898 21000 369898

Total Jai Alai Permitholders $8372941 $464336 $8837277 $883727 $66000 $949727

Thoroughbred Racing Permitholders

Gulfstream Park Racing Association Inc Broward 5374421 142163 5516584 551658 21000 572658

Tampa Bay Downs Inc Hillsborough 3514313 743283 $4257596 425760 23000 448760

Total Thoroughbred Permitholders $8888734 $885446 $9774180 $977418 $44000 $1021418

Harness Racing Permitholders

Isle Casino and Racing at Pompano Park Broward $11234738 $1660226 $12894964 $1289496 $45000 $1334496

Quarter Horse Racing Permitholders

Gretna Racing LLC Gadsden $1649021 $197375 $1846396 $184640 $15000 $199640

South Florida Racing Association LLC (Hialeah Park) City of Hialeah 7695032 664335 $8359367 835937 44000 879937

Total Quarter Horse Permitholders $9344053 $861710 $10205763 $1020577 $59000 $1079577

TOTAL FOR ALL PERMITHOLDERS $125590296 $10298606 $135888902 $13589789 $695000 $14284789

Total Taxes and Fees

County Municipality Gross Receipts

Tournament Gross Receipts

Total Gross Receipts

Gross Receipts

Tax (A) Table Fees Collected (B)

(A) 18th of total gross receipts tax is distributed to counties or municipalities by October 1 of the following year

(B) Amounts shown are table fees collected during fiscal year 20142015

(C) Includes additional payment of $ 89750 for October 2013 received in August 2014 due to revised monthly report

(D) Permitholder paid table fees and received cardroom license for 20142015 but did not conduct cardroom operations during 20142015

19

SLOT COMPARATIVE DATA

During Fiscal Year 20142015 the total amount wagered by patrons was $7979515007 Average daily revenue per slot machine was $188 Total net slot revenue was $521670975 As a result the total taxes paid to the state was $182584841 an increase of five percent in total paid slot taxes from the previous fiscal year A total of $15750000 was collected in annual fees including the Compulsive or Addictive Gambling Prevention Program Fee per Section 551118(3) Florida Statutes For further details see the Summary of State Revenue From Pari-Mutuel Cardroom Slot Activity and Indian Gaming Compact (page 36) of this report On October 12 2014 Dania Jai-Alai closed the slot portion of the facility due to remodeling

HISTORICAL SLOT FACILITY ACTIVITY

Fiscal Year Total Amount Wagered Total State Revenue

20062007 $1114108466 $49620582

20072008 $3023981126 $120560317

20082009 $2701341778 $103895351

20092010 $3840468455 $138125105

20102011 $5054297731 $125063886

20112012 $6045432393 $143962346

20122013 $6690513855 $152532223

20132014 $7953652039 $174024068

20142015 $7979515007 $182584841

FISCAL YEAR 20142015 Gulfstream

Operations Began

11152006

Mardi Gras Operations Began

12282006

Pompano Park Operations Began

4142007

West Flagler Operations Began

10152009

Calder Operations Began

1222010

Miami Jai Alai Operations Began

1232012

Hialeah Park Operations Began

8142013

Dania Jai Alai (2)

Operations Began

2202014

TOTAL

Average Number of Machines 847 965 1456 801 1113 1029 850 522 7583

Number of Operating Days 365 365 365 365 365 365 365 104 365

Average Daily Revenue per Machine $159 $136 $274 $276 $182 $153 $207 $54 $188

Amount Wagered $794329039 $701055610 $2005415129 $1358574237 $981098699 $1038431327 $1045072386 $55538580 $7979515007

Amount Won By Patrons $734280878 $644290707 $1836310191 $1275489711 $891381301 $970450887 $974876557 $51446310 $7378526542

Promotional Credits $11040693 $8819486 $23693184 $2408311 $16024799 $10662818 $6084879 $1173239 $79907409

30-Day Unclaimed Tickets $96186 $36565 $198873 $39305 $37224 $108049 $36100 $2999 $555301

Net Slot Machine Revenue $49103653 $47986792 $145610627 $80720091 $73755061 $57425670 $64147050 $2922031 $521670975

State Tax Revenue (1) $17186279 $16795377 $50963719 $28252032 $25814271 $20098984 $22451468 $1022711 $182584841

Permitholder Revenue $31917374 $31191415 $94646908 $52468059 $47940790 $37326686 $41695582 $1899320 $339086134 Total State Revenue as a Percent of

Amount Wagered 216 240 254 208 263 194 215 184 229

Note Changes to figures for Fiscal Year 20112012 and 20122013 are due to refunds to Miami Jai Alai for overpayment of slot taxes

(1) (1) 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

(2) Danias Casino was open February 20 2014 through October 12 2014

20

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Daily Revenue per Machine Compared to Average Number of Machines For Fiscal Years 20062007 - 20142015

GULFSTREAM PARK RACING AND CASINO

$450 2000

$400 1800

$350 1600

$300 1400

$250

$200

1200

1000

800 $150 600 $100 400

$50 200

$0 0

Revenue per Machine Machines

MARDI GRAS RACETRACK AND GAMING CENTER

$450 2000

$400 1800

$350 1600 1400$300 1200

$250 1000

$200 800

$150 600 $100 400

$50 200 $0 0

Revenue per Machine Machines

ISLE CASINO AND RACING AT POMPANO PARK

$450 2000

$400 1800

$350 1600 1400 $300 1200

$250 1000

$200 800

$150 600 $100 400

$50 200 $0 0

Revenue per Machine Machines

Jl ~~ - r--_~-v~ V bull ~ -

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Daily Revenue per Machine Compared to Average Number of Machines For Fiscal Years 20062007 - 20142015

FLAGLER DOG TRACK AND MAGIC CITY CASINO

0

200

400

600

800

1000

1200

1400

1600

1800

2000

$0

$50

$100

$150

$200

$250

$300

$350

$400

$450

Ave

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Revenue per Machine Machines

CALDER CASINO AND RACE COURSE

0

200

400

600

800

1000

1200

1400

1600

1800

2000

$0

$50

$100

$150

$200

$250

$300

$350

$400

$450

Ave

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Revenue per Machine Machines

MIAMI JAI ALAI

0

200

400

600

800

1000

1200

1400

1600

1800

2000

$0

$50

$100

$150

$200

$250

$300

$350

$400

$450

Ave

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Revenue per Machine Machines

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Daily Revenue per Machine Compared to Average Number of Machines For Fiscal Years 20062007 - 20142015

HIALEAH PARK

0

200

400

600

800

1000

1200

1400

1600

1800

2000

$0

$50

$100

$150

$200

$250

$300

$350

$400

$450

Ave

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Revenue per Machine Machines

DANIA JAI ALAI (1)

0

200

400

600

800

1000

1200

1400

1600

1800

2000

$0

$50

$100

$150

$200

$250

$300

$350

$400

$450

Ave

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Revenue per Machine Machines

ALL FACLITIES COMBINED

0

1000

2000

3000

4000

5000

6000

7000

8000

$0

$50

$100

$150

$200

$250

$300

$350

$400

$450

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Revenue per Machine Machines

(1) Danias Casino was open February 20 2014 through October 12 2014

23

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Pari-Mutuel Permitholders with 2014-2015 Operating Licenses

--0

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Pensacola Greyhound Track

bestbet Jacksonville

Orange Park Kennel Club

St Johns Greyhound Park

Creek Entertainment Gretna

Ocala Poker amp Jai Alai

Daytona B K C West Volusia

Sanford Orlando Penn Sanford

Orlando Jai Alai

Melbourne Greyhound Park

Sarasota Kennel Club

Fort Pierce Jai Alai

Naples Fort Myers Greyhound

Palm Beach K C P B Greyhound

The Isle at Pompano Park

Mardi Gras Casino Racetrack

Dania J A Dania Summer J A

Gulfstream GPTARP Tropical

Calder Casino

Miami Summer

8 Jai Alai

5 Thoroughbred

1 Harness

1 Limited Intertrack Wagering License (5506308 FS)

Hamilton Jai Alai C C

8 Slot Machine Gaming Facilities

C 24 Cardrooms

C

C

C

C

C

C

C

C

C

C

C

Ocala Breedersrsquo Sales

Tampa Bay Downs

Derby Lane

Tampa Greyhound Track

19 Greyhound

C

C

Key

S

S

S

S

C

C

C

5 Quarter Horse

Hialeah Park

S

S

C

Hamilton Downs

South Marion

C

Ebro Greyhound ParkC

C S

Ocala Breedersrsquo Sales

C

S

Flagler Dog Track amp Magic City Casino C S Facilities where two or more permits operate 2014 October 23

24

GREYHOUND PERMITHOLDERS

Florida remains the leader in greyhound racing in the United States with 19 permitholders operating at 12 tracks throughout the state A total of 3515 completed performances including charity and scholarship performances were conducted during this past fiscal year a minimal change from the previous year

During Fiscal Year 20142015 handle wagered on live greyhound performances decreased by approximately two percent Intertrack handle wagered on broadcasts of live Florida greyhound performances decreased by approximately three percent Simulcast handle wagered on broadcasts of performances from outside the state increased by approximately two percent Intertrack simulcast handle wagered on broadcast of performances from outside the state increased by approximately 15 percent Overall there was a decrease in total handle by approximately one percent for the Florida greyhound industry

Total paid attendance decreased by approximately three 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 approximately four percent during Fiscal Year 20142015 The greyhound industry accounted for approximately 303 percent of Floridarsquos total revenue and 319 percent of total handle from pari-mutuel performances

Greyhound permitholders reported paying a total of $25631721 in purses during Fiscal Year 20142015 For more detail on purses paid please refer to the following information by permitholder The division was able to confirm reported purse amounts from the weekly purse reports submitted in accordance with Section 61D-8006 Florida Administrative Code

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 Section 5501647 Florida Statutes provides a greyhound permitholder with credits in an amount equal to the uncashed pari-mutuel tickets remitted in the prior state fiscal year to the state which is applied against any taxes imposed the next fiscal year Additionally Section 5501647 Florida Statutes requires each permitholder to pay an amount not less than 10 percent of the credit provided by this section to any bona fide organization that promotes or encourages the adoption of greyhounds During Fiscal Year 20142015 total contributions provided to greyhound adoption units amounted to $136466 which exceeded the minimum statutory requirement

Total Live Performances (Completed) (1)

(1) Performances where eight or more races were h

3515 eld

Total Paid Attendance 276495

Total Live Performances (Actual) 3530 Total Admission Tax $11585

Total Racing Days 2392

Daytona Beach Kennel Club Inc Volusia County

Website wwwdaytonagreyhoundcom Telephone MailingStreet Address 960 South Williamson Boulevard Daytona Beach Florida 32114-7247 Fax

Meet Period 12152014 to 06302015

Racing Results Live Performances (Completed) 248 Purses Paid $1002456 Live Performances (Actual) 250 Racing Days 168 Paid Attendance 0

Total Admission Tax $0

3862526484 3862524808

Derby Lane St Petersburg Kennel Club Inc

Pinellas County

Website wwwderbylanecom MailingStreet Address 10490 Gandy Boulevard St Petersburg Florida 33702-2395 Telephone

Fax

Meet Period 01012015 to 06302015

Racing Results Live Performances (Completed) 207 Purses Paid $2197236 Live Performances (Actual) 207 Racing Days 155 Paid Attendance 0

Total Admission Tax $0

7278123339 7278123305

25

Ebro Greyhound Park Washington County Kennel Club Inc

Washington County

Website wwwgoebrocom Telephone MailingStreet Address 6558 Dog Track Road Ebro Florida 32437-1142 Fax

Meet Period 07012014 to 09202014 and 05022015 to 06302015

Racing Results Live Performances (Completed) 184 Purses Paid $463061 Live Performances (Actual) 184 Racing Days 92 Paid Attendance 8844

Total Admission Tax $323

8502343943 8505354442

Flagler Dog Track West Flagler Associates Ltd

Dade County

Website wwwmagiccitycasinocom Mailing Address Post Office Box 350940 Miami Florida 33135-0940 Telephone Street Address 401 NW 38th Court Miami Florida 33126-5638 Fax

Meet Period 07012014 to 10252014 and 06022015 to 06302015

Racing Results Live Performances (Completed) 153 Purses Paid $3396362 Live Performances (Actual) 163 Racing Days 103 Paid Attendance 0

Total Admission Tax $0

3056493000 3056314529

HampT Gaming Inc Dade County

See Mardi Gras Racetrack and Gaming Centers contact information for detail

Meet Period 02152015 to 04302015 at Mardis Gras

Racing Results Live Performances (Completed) 106 Purses Paid $1055684 Live Performances (Actual) 106 Racing Days 53 Paid Attendance 0

Total Admission Tax $0

Jacksonville Kennel Club Inc Jacksonville Greyhound Racing Inc

Duval County

Website wwwbestbetjaxcom Mailing Address Post Office Box 959 Orange Park Florida 32067-0959 Telephone Street Address 201 Monument Road Jacksonville Florida 32225-8106 Fax

Meet Period 07022014 to 09282014 at Orange Park

Racing Results Live Performances (Completed) 104 Purses Paid $931749 Live Performances (Actual) 104 Racing Days 77 Paid Attendance 0

Total Admission Tax $0

9046460001 9046460420

Jefferson County Kennel Club Inc Jefferson County

Mailing Address Post Office Box 400 Monticello Florida 32345-0400 Telephone Street Address 3079 North Jefferson Street Monticello Florida 32344-5685 Fax

Jefferson County license was suspended during the 20142015 year therefore no live Meet Period

performances were conducted Racing Results Live Performances (Completed) 0 Purses Paid $0 Live Performances (Actual) 0 Racing Days 0 Paid Attendance 0

Total Admission Tax $0

8509972561 8509973871

License Acquisitions LLC (Palm Beach Greyhound Racing) Palm Beach County

See Palm Beach Kennel Clubs contact information for detail

Meet Period 07012014 to 09302014 at Palm Beach Kennel Club

Racing Results Live Performances (Completed) 118 Purses Paid $986937 Live Performances (Actual) 118 Racing Days 92 Paid Attendance 6777

Total Admission Tax $91

26

Mardi Gras Racetrack and Gaming Center Hartman and Tyner Inc

Broward County

Website wwwmgflacom MailingStreet Address 831 North Federal Highway Hallandale Beach Florida 33009-2410

Meet Period 12012014 to 02142015

Racing Results Live Performances (Completed) 105 Purses Paid Live Performances (Actual) 106 Racing Days 53 Paid Attendance

Total Admission Tax

Telephone Fax

$1027511

0 $0

954-924-3200 9549243143

Melbourne Greyhound Park LLC Brevard County

Website wwwmgparkcom MailingStreet Address 1100 North Wickham Road Melbourne Florida 32935-8941

Meet Period 01022015 to 04182015

Racing Results Live Performances (Completed) 108 Purses Paid Live Performances (Actual) 108 Racing Days 92 Paid Attendance

Total Admission Tax

Telephone Fax

$371026

0 $0

3212599800 3212593437

Naples-Ft Myers Greyhound Track Southwest Florida Enterprises Inc

Lee County Website wwwnaplesfortmyersdogscom Mailing Address Post Office Box 2567 Bonita Springs Florida 34133-2567 Street Address 10601 Bonita Beach Road SW Bonita Springs Florida 34135-5620

Meet Period 10312014 to 05252015

Racing Results Live Performances (Completed) 398 Purses Paid Live Performances (Actual) 399 Racing Days 191 Paid Attendance

Total Admission Tax

Telephone Fax

$1701827

159675 $10158

2399922411 2399479244

Orange Park Kennel Club Inc Jacksonville Greyhound Racing Inc

Clay County

Website wwwbestbetjaxcom Mailing Address Post Office Box 959 Orange Park Florida 32067-0959 Street Address 455 Park Avenue Orange Park Florida 32073-3101

Meet Period 09292014 to 11302014 and 04272015 to 06292015

Racing Results Live Performances (Completed) 145 Purses Paid Live Performances (Actual) 145 Racing Days 108 Paid Attendance

Total Admission Tax

Telephone Fax

$1339454

0 $0

9046460001 9046460420

Palm Beach Kennel Club Investment Corporation of Palm Beach

Palm Beach County

Website wwwpbkennelclubcom MailingStreet Address 1111 North Congress Avenue West Palm Beach Florida 33409-6317

Meet Period 10012014 to 06302015

Racing Results Live Performances (Completed) 349 Purses Paid Live Performances (Actual) 350 Racing Days 271 Paid Attendance

Total Admission Tax

Telephone Fax

$3313872

25373 $815

5616832222 5614719114

Penn Sanford LLC dba Sanford-Orlando Kennel Club Seminole County

See SOKC LLCs contact information for detail Meet Period 07022014 to 12312014

Racing Results Live Performances (Completed) 146 Purses Paid Live Performances (Actual) 146 Racing Days 115 Paid Attendance

Total Admission Tax

$799409

0 0

27

Pensacola Greyhound Racing LLP Escambia County

Website wwwpensacolagreyhoundtrackcom Mailing Address Post Office Box 12824 Pensacola Florida 32591-2824 Telephone Street Address 951 Dog Track Road Pensacola Florida 32506-8236 Fax

Meet Period 07022014 to 1042014 and 01232015 to 06282015

Racing Results Live Performances (Completed) 160 Purses Paid $827398 Live Performances (Actual) 160 Racing Days 128 Paid Attendance 0

Total Admission Tax $0

8504558595 8504538883

SOKC LLC dba Sanford-Orlando Kennel Club Seminole County

Website wwwsanfordorlandokccom MailingStreet Address 301 Dog Track Road Longwood Florida 32750-6558 Telephone Meet Period 01012015 to 06292015 Fax

Racing Results

Live Performances (Completed) 181 Purses Paid $915315 Live Performances (Actual) 181 Racing Days 129 Paid Attendance 0

Total Admission Tax $0

4078311600 4078313997

Sarasota Kennel Club Inc Sarasota County

Website wwwsarasotakennelclubcom Telephone MailingStreet Address 5400 Bradenton Road Sarasota Florida 34234-2999 Fax

Meet Period 11072014 to 04252015

Racing Results Live Performances (Completed) 193 Purses Paid $791149 Live Performances (Actual) 193 Racing Days 143 Paid Attendance 75826

Total Admission Tax $198

9413557744 9413512207

St Johns Greyhound Park (Bayard Raceways Inc) Jacksonville Greyhound Racing Inc

St Johns County

Website wwwbestbetjaxcom Mailing Address Post Office Box 959 Orange Park Florida 32067-0959 Telephone Street Address 6322 Racetrack Road Jacksonville Florida 32259-2107 Fax

Meet Period 12012014 to 04262015 at Orange Park

Racing Results Live Performances (Completed) 166 Purses Paid $1652523 Live Performances (Actual) 166 Racing Days 124 Paid Attendance 0

Total Admission Tax $0

9046460001 9046460420

Tampa Greyhound Track TBDG Acquisition LLC

Hillsborough County

Website wwwtgtpokercom Mailing Address Post Office Box 8096 Tampa Florida 33674-8096 Telephone Street Address 8300 North Nebraska Ave Tampa Florida 33604-3107 Fax

Meet Period 07012014 to 12312014 at Derby Lane Racing Results Live Performances (Completed) 209 Purses Paid $2113033 Live Performances (Actual) 209 Racing Days 156 Paid Attendance 0 Paid Attendance 0 Total Admission Tax $0 Total Admission Tax $0

8139324313 8139325048

West Volusia Racing Inc Volusia County

See Daytona Beach Kennel Clubs contact information for detail

Meet Period 07012014 to 12132014 at Daytona Beach Kennel Club

Racing Results Live Performances (Completed) 235 Purses Paid $745719 Live Performances (Actual) 235 Racing Days 142 Paid Attendance 0

Total Admission Tax $0

28

JAi ALAI PERMITHOLDERS

Florida was the first state in the nation to conduct jai alai performances with the first fronton being built in 1926 There are eight jai alai permitholders operating at six frontons throughout Florida In fact Florida is now the only state where pari-mutuel wagering on live jai alai games is conducted A total of 925 completed performances including charity and scholarship performances were conducted during this past fiscal year an increase of approximately 19 percent from the previous fiscal year

During Fiscal Year 20142015 handle wagered on live jai alai performances decreased by approximately 39 percent Intertrack handle wagered on broadcasts of live Florida jai alai performances decreased by approximately 43 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 approximately 41 percent for the Florida jai alai industry

Total jai alai revenue to the state decreased by approximately three percent during Fiscal Year 20142015 The jai alai industry accounted for approximately 32 percent of Floridarsquos total revenue and 19 percent of total handle from pari-mutuel performances

Permitholders reported paying a total of $4745469 in playersrsquo awards For more detail on playersrsquo awards paid please refer to the following information by permitholder

Total paid attendance decreased by 100 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 (Completed) (1) 925 Total Paid Attendance 0 (1) Performances where eight or more games were held

Total Performances (Actual) 925

Total Gaming Days 522 Total Admission Tax $0

Dania Jai Alai Dania Entertainment Center LLC

Broward County

Website wwwcasinodaniabeachcom Telephone MailingStreet Address 301 East Dania Beach Boulevard Dania Beach Florida 33004-3016 Fax

Meet Period 10072014 to 12302014

Gaming Results Live Performances (Completed) 180 Paid Attendance 0 Live Performances (Actual) 180 Total Admission Tax $0 Live Operating Days 70 Players Awards Paid $939484

9549272841 9549257529

Dania Summer Jai Alai Dania Entertainment Center LLC

Broward County

See Dania Jai Alais contact information for detail

Meet Period 07012014 to 10062014 at Dania Jai Alai

Gaming Results Live Performances (Completed) 109 Paid Attendance 0 Live Performances (Actual) 109 Total Admission Tax $0 Live Operating Days 55 Players Awards Paid $622035

Ft Pierce Jai Alai Fronton Holdings LLC

St Lucie County

Website wwwcasinomiamijaialicom Telephone MailingStreet Address 1750 South Kings Highway Ft Pierce Florida 34945-3099 Fax

Meet Period 02272015 to 03272015 Miscellaneous Revenue to State $34538 (See Section 55009511(4) Florida Statutes for detail) Gaming Results Live Performances (Completed) 41 Paid Attendance 0 Live Performances (Actual) 41 Total Admission Tax $0 Live Operating Days 21 Players Awards Paid $152543

7724647500 7724640099

29

Hamilton Jai Alai and Poker Richmond Entertainment Inc

Hamilton County

MailingStreet Address 6968 US Highway 129 South Jasper Florida 32052-6774 Telephone Fax

Meet Period 05172015 to 06242015

Gaming Results Live Performances (Completed) 228 Paid Attendance 0 Live Performances (Actual) 228 Total Admission Tax $0 Live Operating Days 38 Players Awards Paid $17000

3866380011 3866380033

Miami Jai Alai Fronton Holdings LLC

Dade County

Website wwwcasinomiamijaialicom Telephone MailingStreet Address 3500 NW 37th Avenue Miami Florida 33142-4923 Fax

Meet Period 11022014 to 04302015

Gaming Results Live Performances (Completed) 153 Paid Attendance 0 Live Performances (Actual) 153 Total Admission Tax $0 Live Operating Days 153 Players Awards Paid $1461314

3056336400 3056347013

Ocala Poker and Jai Alai Second Chance Jai Alai LLC

Marion County

Website wwwocalapokerroomcom Mailing Address Post Office Box 580 Orange Lake Florida 32681-0580 Telephone Street Address 4601 NW Highway 318 Reddick Florida 32686 Fax

Meet Period 02022015 to 03022015 Miscellaneous Revenue to State $22000 (See Section 55009511(4) Florida Statutes for detail) Gaming Results Live Performances (Completed) 41 Paid Attendance 0 Live Performances (Actual) 41 Total Admission Tax $0 Live Operating Days 21 Players Awards Paid $147480

3525912345 3525913402

Orlando Jai Alai RB Jai Alai LLC Seminole County

Website wwworlandoliveeventscom Telephone MailingStreet Address 6405 South Highway 17-92 Fern Park Florida 32730-2057 Fax

Meet Period 04032015 to 05302015

Miscellaneous Revenue to State $15200 (See Section 55009511(4) Florida Statutes for detail) Gaming Results Live Performances (Completed) 43 Paid Attendance 0 Live Performances (Actual) 43 Total Admission Tax $0 Live Operating Days 34 Players Awards Paid $0

4073396221 4078314689

Summer Jai Alai Partnership Dade County

See Miami Jai Alais contact information for detail

Meet Period 08032014 to 10312014 and 05012015 to 06292015 at Miami Jai Alai

Gaming Results Live Performances (Completed) 130 Paid Attendance 0 Live Performances (Actual) 130 Total Admission Tax $0 Live Operating Days 130 Players Awards Paid $1405613

30

THOROUGHBRED PERMITHOLDERS

Florida continues to be a premier thoroughbred racing state with five permitholders operating at three tracks located in Central and South Florida A total of 330 completed performances including charity and scholarship performances were conducted during this past fiscal year a decrease of approximately 21 percent from the previous fiscal year

During Fiscal Year 20142015 handle on live thoroughbred performances increased by approximately four percent Handle from intertrack wagering increased approximately six percent Simulcast handle wagered on broadcasts of performances from outside the state decreased by approximately 46 percent Intertrack simulcast handle decreased by approximately two percent Overall total handle decreased by approximately 11 percent for the Florida thoroughbred industry

Total thoroughbred revenue to the state during Fiscal Year 20142015 decreased by approximately 12 percent from the prior year The thoroughbred industry accounted for approximately 581 percent of Floridarsquos total revenue and 601 percent of total handle from pari-mutuel performances

Permitholders reported paying a total of $86208744 in purses For more detail on purses paid please refer to the following information by permitholder The Florida Thoroughbred Breedersrsquo and Ownersrsquo Association did not dispute the amount of purses paid reported by the permitholders

Total paid attendance increased by eight 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 (Completed) (1) 330 Total Paid Attendance 101165

(1) Performances where eight or more races were held

Total Performances (Actual) 391

Total Racing Days 335 Total Admission Tax $20675

Calder Race Course Inc Churchill Downs Inc

Dade County

Website wwwcaldercasinocom Telephone MailingStreet Address 21001 NW 27th Avenue Miami Gardens Florida 33056-1461 Fax

Meet Period 10082014 to 11302014

Racing Results Live Performances (Completed) 40 Purses Paid $7375507 Live Performances (Actual) 100 Racing Days 44 Paid Attendance 0

Total Admission Tax $0

3056251311 3056252505

Gulfstream Park Racing Association Inc Stronach Group Broward County

Website wwwgulfstreamparkcom Telephone MailingStreet Address 901 South Federal Highway Hallandale Beach Florida 33009-7124 Fax

Meet Period 07012014 and 12062014 to 05222015 and 06302015

Racing Results Live Performances (Completed) 120 Purses Paid $62094688 Live Performances (Actual) 121 Racing Days 121 Paid Attendance 0

Total Admission Tax $0

9544547000 9544576291

Gulfstream Park Thoroughbred After Racing Program Inc Stronach Group Broward County

See Gulfstream Park Racing Association Incs contact information for detail

Meet Period 07042014 to 9072014 and 12102014

Racing Results Live Performances (Completed) 39 Purses Paid $1493679 Live Performances (Actual) 39 Racing Days 39 Paid Attendance 0

Total Admission Tax $0

31

Tampa Bay Downs Inc Hillsborough County

Website wwwtampabaydownscom Mailing Address Post Office Box 2007 Oldsmar Florida 34677-7007 Street Address 11225 Race Track Road Tampa Florida 33626-3122

Meet Period 07012014 11292014 to 05032015 and 06302015

Racing Results Live Performances (Completed) 91 Purses Paid Live Performances (Actual) 91 Racing Days 91 Paid Attendance

Total Admission Tax

Telephone Fax

$15244870

101165 $20675

8138554401 8138543539

Tropical Park LLC Churchill Downs Inc

Dade County See Calders contact information for detail

Meet Period 09112014 to 10042014 and 05232015 to 06282015 at Gulfstream Park

Racing Results Live Performances (Completed) 40 Purses Paid Live Performances (Actual) 40 Racing Days 40 Paid Attendance

Total Admission Tax

$0

0 $0

32

QUARTER HORSE PERMITHOLDERS

There are five permitholders conducting quarter horse racing performances at five tracks located in the State of Florida In Fiscal Year 20142015 a total of 117 completed performances were conducted an increase of approximately 17 percent from the previous fiscal year

During Fiscal Year 20142015 handle wagered on live quarter horse performances decreased by approximately five percent Intertrack handle wagered on broadcasts of performances increased by approximately 68 percent Simulcast handle wagered on broadcasts of performances from outside the state had no changes along with intertrack simulcast handle Overall total handle increased by approximately two percent for the Florida quarter horse industry

Total quarter horse revenue to the state during Fiscal Year 20142015 increased by approximately 16 percent The quarter horse industry accounted for approximately 11 percent of Floridarsquos total revenue and 03 percent of total handle from pari-mutuel performances

Permitholders reported paying a total of $6391000 in purses For more detail on purses paid please refer to the following information by permitholder The Florida Quarter Horse Breedersrsquo and Ownersrsquo Association was able to confirm the amount of purses paid reported by Hialeah Park

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

Total Performances (Completed) (1) 117 Total Paid Attendance 0 (1) Performances where eight or more races were held

Total Performances (Actual) 119

Total Racing Days 66 Total Admission Tax $0

Gretna Racing LLC Gadsden County

Website wwwcreekentertainmentcom Mailing Address Post office Box 70 Grenta Florida 32332 Telephone

Street Address 501 Racetrack Drive Gretna Florida 32332

Meet Period 07052014 to 10052014

Racing Results Live Performances (Completed) 38 Purses Paid $167000 Live Performances (Actual) 38 Racing Days 10 Paid Attendance 0

Total Admission Tax $0

8508756920

Hamilton Downs Horsetrack LLC Hamilton County

Mailing Address 6968 US Highway 129 Jasper Florida 32052-6774 Telephone

Street Address 2220 Northwest County Road 143 Jennings Florida 32053 Fax

Meet Period 06142015 to 06182015

Racing Results Live Performances (Completed) 20 Purses Paid $22000 Live Performances (Actual) 20 Racing Days 5 Paid Attendance 0

Total Admission Tax $0

3866380011

3866380033

Hialeah Park South Florida Racing Association LLC

Dade County

Website wwwhialeahparkcasinocom Telephone Mailing Address Post Office Box 158 Hialeah Florida 33011 Fax Street Address 2200 East 4th Avenue Hialeah Florida 33010

Meet Period 12262014 to 03032015

Racing Results Live Performances (Completed) 39 Purses Paid $5852000 Live Performances (Actual) 40 Racing Days 40 Paid Attendance 0

Total Admission Tax $0

3058858000 3058878006

33

Ocala Breeders Sales Company Inc Marion County

Website wwwobssalescom Telephone Mailing Address Post Office Box 99 Ocala Florida 34478-0099 Fax Street Address 1701 Southwest 60th Avenue Ocala Florida 34474-1800

Meet Period 1272015

Racing Results Live Performances (Completed) 0 Purses Paid $310000 Live Performances (Actual) 1 Racing Days 1 Paid Attendance 0

Total Admission Tax $0

3522372154 3522372357

South Marion Real Estate Holdings LLC Central Florida Gaming LLC

Marion County

Mailing Address Post Office Box 6331 Ocala Florida 34478 Telephone Street Address 6390 SE 177th Place Summerfield Florida 34491 Fax

Meet Period 07012014 to 07102014

Racing Results Live Performances (Completed) 20 Purses Paid $40000 Live Performances (Actual) 20 Racing Days 10 Paid Attendance 0

Total Admission Tax $0

3528177522 None Listed

34

~ ra- HARNESS PERMITHOLDERS

PARI-MUTUEL INDUSTRY

Pompano Park is the only permitholder conducting harness horse racing performances in the State of Florida A total of 126 completed performances including charity and scholarship performances were conducted during this past fiscal year which is the same as the previous year

During Fiscal Year 20142015 handle wagered on live harness performances increased by approximately three percent Intertrack handle wagered on broadcasts of live Florida harness performances increased by approximately 33 percent Simulcast handle wagered on broadcasts of performances from outside the state increased by approximately seven percent while intertrack simulcast handle increased by approximately six percent Overall total handle increased by approximately seven percent for the Florida harness industry

Total revenue to the state during Fiscal Year 20142015 increased by approximately four percent from the prior fiscal year The harness industry accounted for approximately 73 percent of Floridarsquos total revenue and 58 percent of total handle from pari-mutuel performances

Pompano Park reported paying $8614066 in purses For more detail on purses paid please refer to the information below The Florida Standardbred Breedersrsquo and Ownersrsquo Association was able to confirm the amount of purses paid reported by Pompano Park

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

Total Performances (Completed) (1) 126 Total Paid Attendance 0 (1) Performances where eight or more races were held

Total Performances (Actual) 126

Total Racing Days 126 Total Admission Tax $0

Isle Casino and Racing at Pompano Park PPI Inc

Broward County

Website pompano-parkisleofcapricasinoscom Telephone 9549722000 MailingStreet Address 777 Isle of Capri Circle Pompano Beach Florida 33069-3104 Fax 9549700882

Meet Period 10042014 to 06272015

Racing Results Live Performances (Completed) 126 Purses Paid $8614066 Live Performances (Actual) 126 Racing Days 126 Paid Attendance 0

Total Admission Tax $0

SUMMARY

During Fiscal Year 20142015 the total handle wagered for all industries exceeded $779 million a decrease of approximately eight percent from the prior fiscal year Total pari-mutuel completed performances including charity and scholarship performances conducted during Fiscal Year 20142015 increased by approximately one percent from the previous fiscal year

The state realized revenue from performances of approximately $109 million a decrease of roughly eight percent from the prior fiscal year Of the $109 million collected greyhound permitholders accounted for 303 percent thoroughbreds for 581 percent harness for 73 percent jai alai for 32 percent and quarter horse for 11 percent

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

35

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 50 national champions Florida also produced ldquoAffirmedrdquo the eleventh horse to have swept the Triple Crown (1978) OcalaMarion County Florida is home to some of the leading breeding farms in the country The industry boasts 19 classic wins (Kentucky Derby Preakness Stakes and Belmont Stakes) 26 Breedersrsquo Cup Day champions and six horses of the year

The Florida Thoroughbred Breedersrsquo and Ownersrsquo Association (FTBOA) funds the Florida-bred Stakes Program which is implemented at Floridas Thoroughbred racetracks Through a percentage of pari-mutuel handle Florida Thoroughbred permitholders contributed $7685619 to the FTBOA during Fiscal Year 20142015 The FTBOA paid out $4988595 in Breedersrsquo Awards and $1294250 through the Florida-bred Stakes Program The Florida-bred Stakes Program includes ldquoFlorida Sire Stakesrdquo at Gulfstream Park ldquoSunshine Millions Previewrdquo at Gulfstream Park West ldquoFlorida Cup Dayrdquo at Tampa Bay Downs and additional funds for supplements to Florida-bred Preferred Stakes Races during the Gulfstream and Tampa Bay Downsrsquo meets

The Florida Standardbred Breedersrsquo and Ownersrsquo Association a non-profit organization and the only organized representative of Standardbred horsemen in the State of Florida is the designated association for the allocation and distribution of funds for Florida-bred racing Promotional activities include providing breeder and stallion awards for eligible Florida-bred horses during Pompano Parkrsquos 20142015 meet as well as awards for Florida Breedersrsquo Stake races The FSBOA also inaugurated a Breeder Incentive program in 2014 with the goal of offering Standardbred breeders a financial reward for the production of Florida-bred foals This program will continue in future years 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 $1013697

Section 5502625(5)(a) Florida Statutes designates the Florida Quarter Horse Breedersrsquo and Ownersrsquo Association (FQHBOA) as the authorized organization to receive breeders and awards payments from the permitholders and make payments in accordance with Florida Statutes

By agreement Hialeah Park pays 2 percent of the total purse to FQHBOA for breedersrsquo and ownersrsquo awards This is in excess of statutory requirements Other tracks pay a sum equal to the breaks plus one percent of all pari-mutuel pools conducted during their meets for supplementing purses and prizes for the general promotion of owning and breeding quarter horses in Florida as authorized in Florida Statutes

During 20142015 $115000 was paid out to 63 ownersrsquo and breedersrsquo in awards Each fiscal year total awards have increased since itrsquos first awards in 20092010

Note This promotional program information is provided by respective Breeders and Owners Associations

36

UNIVERSITY OF FLORIDA COLLEGE OF VETERINARY MEDICINE RACING LABORATORY

The Florida Racing Laboratory in the College of Medicine at the University of Florida is an International Organization for Standardization ISO 17025 accredited laboratory that employs various procedures to detect and identify prohibited drugs medications stimulants depressants hypnotics local anesthetics and drug-masking agents in the blood urine or other bodily fluids of racing horses and greyhounds

During Fiscal Year 20142015 the Laboratory received and processed 67587 samples and performed 254238 analyses The vigilant monitoring of samples by the Laboratory serves to deter the use of prohibited drugs in racing animals in Florida

Horse UrineBlood Greyhound Urine 1 Investigative Samples Received 16337 51233 17 Samples Analyzed 16280 30340 17 Number of Analyses 76382 177815 41 Positives 163 9 NA

1 Volume Not Sufficient For Testing 21711 (424 of total number of samples received) Note From January 31 2015 through June 14 2015 there were 14509 greyhound samples collected Of this total 5296 were testable samples and 9213 were quantity not sufficient for analysis During this timeframe there were 2398 attempts to collect samples from greyhounds that did not urinate

DRUG POSITIVES FOR FISCAL YEAR 20142015

Types of Positives (ARCI Drug Class) Horse Greyhound Acepromazine metabolite (3) 5 0

Acepromazine metabolite (3) Methocarbamol (4) Phenylbutazone (na) 1 0

Benzoylecgonine (1) 0 3

Boldenone (3) 4 0

Carprofen (4) 0 1

Clenbuterol (3) 51 0

Clenbuterol (3) Flunixin (4) 1 0

Dimethylsuloxide (DMSO) (5) 15 0

Flunixin (4) 5 2

Glycopyrrolate (3) 1 0

Ibuprofen (4) Methocarbamol (4) 1 0

Isoxsuprine (4) 1 0

Methocarbamol (4) 5 0

Naproxen (4) 1 0

Naproxen (4) Phenylbutazone (na) 1 0

Phenylbutazone (NA) 56 0

Procaine (3) 2 2

Testosterone (3) 5 0

Testosterone (3) Boldenone (3) 1 0

Testosterone (3) Nandrolone (3) Dimethylsuloxide (DMSO) (5) 3 0

Theobromine (4) 0 1

Zipaterol (2) 4 0

TOTALS 163 9

Class (1) Stimulant and depressant drugs that have the highest potential to affect performance and that have no generally accepted meidcal use in the racing horse

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 horse but the pharmacology of which

suggests less potential to affect performance than drugs in Class 2 Class (4) This class includes therapeutic medications that would be expected to have less potential to affect performance than those

in Class 3 Class (5) This class includes therapeutic medications for which concentration limits have been established by the racing jurisdictions

as well as certain miscellaneous agents such as dimethylsulfoxide (DMSO) and other medications as determined by the regulatory bodies

37

F

INA

NC

IAL

ST

AT

EM

EN

TS

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

SLOT ACTIVITIES AND INDIAN GAMING COMPACT FISCAL YEAR 20142015

State Revenue From Regular Performances Tax on Attendance $ 32258 Daily License Fees 2317268 Tax on Handle 8543609

State Revenue From Pari-Mutuel Performances (1) $ 10893135

Other State Revenue Occupational Licenses $ 525302 Fingerprint Fees 235539 Escheated Tickets (2) 795228 Racing Scholarship Funds (2) 0 PMW Trust Fund - Drug Fines 87650 Miscellaneous Revenue 32581 General Revenue Fund - Other Fines 20025

Other State Revenue $ 1696325

Total Pari-Mutuel State Revenue $ 12589460

State Revenue From Cardrooms Table Fees $ 693000 Gross Receipts(3) 13589789 Occupational Licenses 184502

Total State Revenue From Cardrooms $ 14467291

State Revenue From Slots CompulsiveAddictive Gambling Fee (4) $ 1750000 Facility License Fee (4) 14000000 Slot Taxes(5) 182584841 Fingerprint Fees 30028 Occupational Licenses 337334 Miscellaneous Revenue 5572 Miscellaneous Fines 11300

Total State Revenue From Slots $ 198719075

Total State Revenue Generated From Pari-Mutuel Cardroom and Slots $ 225775826

State Revenue From Indian Gaming Compact Indian Gaming Compact (6) $ 255610619 Indian Gaming Compact Reimbursements 253772

Total State Revenue From Indian Gaming Compact $ 255864391

TOTAL STATE REVENUE GENERATED $ 481640217

(1) Daily license fees and taxes reported above reported above are amounts collected and not reflect amounts due

(2) Escheated tickets and Racing Scholarship Funds are distributed to the Department of Education

(3) One-half of cardroom gross receipts is deposited into the General Revenue Fund

(4) Both amounts include payments from Calder Casio and Race Course Gulfstream Park Racing and Casino Mardi Gras Racetrack and Gaming Center Isle Casino and Racing at Pompano Park Flagler Dog Track and Magic City Casino Miami Jai Alai and South Florida Racing Association (Hialeah Park)

(5) Slot taxes are distributed to the Department of Education

(6) Indian Gaming Compact payments are deposited into the General Revenue Fund

38

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

BALANCE SHEET SPECIAL REVENUE FUND

FOR FISCAL YEAR ENDED JUNE 30 2015

2015 2014

ASSETS

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

$ 753311 3254344

368284 15699389

(36217) 5066

286564

$ 6567906731219

34812815266142

(32884)11371

175988

TOTAL ASSETS $ 20330741 $ 23156753

LIABILITIES amp FUND EQUITY Liabilities Accounts payable $ 98554 $ 131567 Accrued salaries 282993 245289 Due to other funds 15432 4325 Due to other state agencies 14092160 13612023 Due to general revenue 685418 665939 Compensated absences - 9313

Total Liabilities 15174556 14668455

Fund Equity Unreserved 5156185 8488298

Total Fund Equity 5156185 8488298

TOTAL LIABILITIES amp FUND EQUITY $ 20330741 $ 23156753

The financial statements and notes are for informational purposes only

39

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 2015

FINAL 2015 2014

BUDGET ACTUAL VARIANCE ACTUAL

REVENUES

Fees Charges Commissions and Sales

Licenses and Permits

Taxes

Fines Forfeits Judgments and Settlements

Interest and Dividends Net

Refunds

Miscellaneous Receipts

$ 19552155

552304

197324441

212335

29537

250000

211412

$ 19301397

712058

198093473

95112

122153

254983

31106

$ (250758) $

159754

769032

(117223)

92616

4983

(180306)

19569151

502696

190162520

116787

84893

270769

213872

Total Revenues 218132184 218610282 478098 210920688

EXPENDITURES CURRENT OPERATING

Salaries

Other Personal Services

Other Operating Expenditures

Operation of Motor Vehicles

Risk Management

State Attorney-Slots

PMW Lab Services

PMW Compliance System

TrDMSHR SVCSSTW Contract

Cardroom Tax Distribution

Other Contracted Services

Compulsive Gambling Prevention

Racing Animal Med Research

OPERATING CAPITAL OUTLAY

Acquisition of Motor Vehicles

Assessment for Fingerprinting

Service Charge to General Revenue

Refunds

Transfer to FDLE Slots Investigation

Transfers to Other Funds

Transfers to General Revenue

7104979 1677615 976075 81743

169792 222971

2266000 296476 58635

1800000 141731 930000 100000

23895 24802

460400 3150000 164650

‐188594212

27000000

6494226 1465527 842849 61944

169792 222971

2266000

246396 58635

1701933 29530

930000 93633 12523 20385

374197 2859023

13173 -

184079657

20000000

610753

212087

133226

19799

-

-

-

50080

-

98067

112201

0

6367

11372

4417

86203

290977

151477

-

4514555

7000000

6429448

1237420

736549

78141

105689

208651

2266000

246415

57114

1658542

31082

600000

100000

32240

54798

320769

2937007

132397

-

175530395

18500000

Total Expenditures 235243976 221942395 13301581 211262657

Excess (Deficiency) of Revenues Over (Under) Expenditures

FUND BALANCE JULY 1 2014

(17111792)

8488298

(3332113)

8488298

(12823484)

-

(341969)

8830267

FUND BALANCE JUNE 30 2015 $ (8623494) $ 5156185 $ (12823484) $ 8488298 (1) (1)

(1) Does not include budget of $37000000 for category 190000 Investments Actual expenditures for category 190000 were closed into the investment account

The financial statements and notes are for informational purposes only

40

CA

RD

RO

OM

PA

RI-

MU

TU

EL

AN

DS

LO

T S

TA

TU

TE

MA

TR

IX

STATUTE TOPIC GREYHOUND JAI ALAI THOROUGHBRED HARNESS QUARTER HORSE

FEES $80 per race $40 per game $100 per race $100 per race $100 per race

Daily License Fees On Live

On-track Handle

5500951(1)(a) FS 5500951(1)(a) FS 5500951(1)(a) FS 5500951(1)(a) FS 5500951(1)(a) FS

$80 per race but not to exceed $40 per game but not to exceed $100 per race but not to exceed $100 race but not to exceed $500 $100 per race but not to exceed Daily License $500 per day $500 per day $500 per day per day $500 per day

Fees On Simulcast Handle

5500951(1)(a) FS 5500951(1)(a) FS 5500951(1)(a) FS 5500951(1)(a) FS 5500951(1)(a) FS

OUTS (ESCHEATS)

Live On-track Handle

Paid to the state of Florida 5501645(2) FS

Paid to the state of Florida 5501645(2) FS

Retained by permitholder 5502633(3) FS

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)

FS FS

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

TAXES

Tax On Admissions

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

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

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

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

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

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

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

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

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

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

Tax On Live On-track Handle

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

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

05 of handle 55009515(2)(a) FS

05 of handle 55009512(2)(a) FS

1 of handle 5500951(3)(a) FS

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) FS

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

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) FS

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) FS

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) FS

This matrix represents a summary of 2014 Statutes Please refer to the cite noted by statutory topic for specific language governing pari-mutuel wagering

41

STATUTE TOPIC GREYHOUND JAI ALAI THOROUGHBRED HARNESS QUARTER HORSE

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

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 FS

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 FS

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

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

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 FS

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) FS

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

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

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

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 FS

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

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

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

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 FS

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

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

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 FS

Year then tax on handle is 23 5500951(3)(c)2 FS

CHARITY PERFORMANCES

Maximum of five days Maximum of five days Maximum of five days Maximum of five days Maximum of five days 5500351(1) FS 5500351(1) FS 5500351(1) FS 5500351(1) FS 5500351(1) FS

Permitholders are allowed to Permitholders are allowed to One additional scholarship day to conduct one additional day to be conduct two additional tracks located in Hillsborough designated as ldquoGreyhound Adopt- performances known as ldquoRetired County for the benefit of Pasco-A-Pet Day Proceeds are paid to Jai Alai Playersrsquo Charity Dayrdquo for a Hernando Community College bona fide organizations that fund to benefit retired jai alai 5500351(6)(a) and promote the adoption of players 5500351(8) FS 5500351(6)(b) FS greyhounds 5501648(2) FS

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 FS

This matrix represents a summary of 2014 Statutes Please refer to the cite noted by statutory topic for specific language governing pari-mutuel wagering

42

STATUTE TOPIC GREYHOUND JAI ALAI THOROUGHBRED HARNESS QUARTER HORSE

TAX CREDITS amp EXEMPTIONS

(excluding charity performances

unless otherwise noted)

Tax exemption of $360000 per state fiscal year or $500000 for three permitholders that held a full live schedule in 1995 and closest to another state authorizing greyhound racing 55009514(1) FS

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) FS

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 is paid directly to the Jockeys Guild by the permitholders 55009515(6) FS

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

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

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 FS

$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 FS

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

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) FS

This matrix represents a summary of 2014 Statutes Please refer to the cite noted by statutory topic for specific language governing pari-mutuel wagering

43

STATUTE TOPIC STATUTE REFERENCE SUMMARY

FEES

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

TAXES

Tax On Cardroom Gross Receipts

849086(13)(a) FS

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts Pursuant to Section 849086(13)(c) FS one-half credited to Pari-Mutuel Wagering Trust Fund and one-half being credited to the General Revenue Fund

Tax On Admissions 849086(13)(b) FS

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

FINES

Administrative Fine 849086(14)(c) FS An administrative fine up to $1000 for each violation may be imposed on any person who has violated or failed to comply with the provisions of Section 849086 FS

ANNUAL DISBURSEMENT TO COUNTIES AND MUNICIPALITIES

Annual Disbursement To Counties and Municipalities

849086(13)(h) FS One-quarter of moneys deposited into the Pari-Mutuel Wagering Trust Fund shall by October 1 of each year be distributed to the local counties or municipalities where the approved cardrooms are located

This matrix represents a summary of 2014 Statutes Please refer to the cite noted by statutory topic for specific language governing operation of cardooms

44

STATUTE TOPIC STATUTE REFERENCE SUMMARY

FEES

Slot License Fee 551106(1)(a) FS Annual fee for each slot machine facility is $2 million paid with the initial license application and annual 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 551106(3) FS

The tax rate on slot machine revenues is 35 Payment for the tax on slot machine revenues shall be remitted by 3 pm on the 5th day of each calendar month for taxes imposed and collected for the preceding calendar month If the 5th day of the calendar month falls on a weekend payments shall be remitted by 3 pm the first Monday following the weekend

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 for 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 Penalties

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 2014 Statutes Please refer to the cite noted by statutory topic for specific language governing slot operations

45

  • Table of Contents 2014-2015
  • Overview 2014-15
  • Division overview 1415
  • Events Shaping 2014-15
  • Fiscal Years Comparative Data 2014-15
  • PMW Graphs 2014-2015
  • PMW Handle Statistics 2014 2015
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  • 20142015 Charity-scholarship
  • Cardroom Statistics 2014-2015
  • Cardroom Revenue 2014 2015
  • Slot Comparative Data 2014-2015
  • Daily revenue per machine 14-15
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  • Summary of State Revenue 2014-2015 (Final
  • PMW 06 30 15 Final Report
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  • Annual Report Cover 2416pdf
    • Florida Department of Business and Professional Regulation
Page 13: Division of Pari-Mutuel Wagering Annual Report …...2016/03/07  · This annual report encompasses the fiscal year which began July 1, 2014, and ended June 30, 2015. This is the 84th

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HISTORICAL PARI-MUTUEL WAGERING ACTIVITY

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

2006

2007

2008

2009

2010

2011

2012

2013

2014

2015

Performances

Fis

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Yea

r

Number of Pari-Mutuel Performances Fiscal Years 20052006-20142015

Total Performances Horse Performances Greyhound Performances Jai Alai Performances

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

2006

2007

2008

2009

2010

2011

2012

2013

2014

2015

Purses Paid ($ in millions)

Fis

cal Y

ear

Purses Paid Fiscal Years 20052006-20142015

Total Purses Paid Horse Purses Paid Greyhound Purses Paid

10

COMPONENTS OF PARI-MUTUEL HANDLE FROM PERFORMANCES

Fiscal Year 20142015

Greyhound Racing Permitholders

Daytona Beach Kennel Club Inc $41860 $27918 $34689 $2476233 $6810996 $9391696

Derby Lane (St Petersburg Kennel Club Inc) 120000 466058 131202 4802255 17654017 23173532

Ebro Greyhound Park 19127 13555 1638 479170 1091489 1604979

Flagler Dog Track 116160 462594 65415 3796114 15426402 19866685

HampT Gaming Inc dba Mardi Gras Racetrack 39786 214765 37140 2356433 9155873 11803997

Jacksonville Kennel Club Inc 16800 9975 91786 2552628 8582510 11253699

License Acquistions LLCdba Palm Beach Greyhound Racing 36000 80036 68758 3062175 10464529 13711498

Mardi Gras Racetrack and Gaming Center 16020 22329 43629 1784986 6407023 8273987

Melbourne Greyhound Park LLC 18455 2708 0 48113 156951 226227

Naples-Ft Myers Greyhound Track 104320 226005 47039 3648257 13420355 17445976

Orange Park Kennel Club Inc 14400 0 89388 3310699 10962529 14377016

Palm Beach Kennel Club 154240 625301 105299 8828679 35547082 45260601

Penn Sanford LLC dba Sanford-Orlando Kennel Club 14560 13158 15123 1718967 6231279 7993087

Pensacola Greyhound Racing LLP 23281 9728 0 231509 785922 1050440

SOKC LLC dba Sanford-Orlando Kennel Club 38800 74952 17047 2241280 8354860 10726939

Sarasota Kennel Club Inc 16880 14029 33965 1789458 5713340 7567672

St Johns Greyhound Park 25200 42385 83833 3943291 13143155 17237864

Tampa Greyhound Track 45600 131680 99659 4575828 15458103 20310870

West Volusia Racing Inc 17240 0 27720 2006288 5479953 7531201 Total Greyhound Permitholders $878729 $2437176 $993330 $53652363 $190846368 $248807966

Jai Alai Permitholders

Dania Jai Alai $57600 $0 $783 $715530 $2341642 $3115555

Dania Summer Jai Alai 41040 0 767 660115 2122697 2824619

Ft Pierce Jai Alai 13120 0 0 18781 92385 124286

Hamilton Jai Alai and Poker (A) 72960 0 0 (72956) 14 18

Miami Jai Alai 73440 0 6427 1220032 3713589 5013488

Ocala Poker and Jai Alai 13120 0 0 (13111) 35 44

Orlando Jai Alai 13760 0 0 (13095) 43 708

Summer Jai Alai 62400 0 7152 987624 3020351 4077527 Total Jai Alai Permitholders $347440 $0 $15129 $3502920 $11290756 $15156245

Thoroughbred Racing Permitholders

Calder Race Course Inc(B) $47000 $125812 $115709 $4084337 $16309003 $20681861

Gulfstream Park Thoroughbred After Racing Program Inc 42600 130616 130398 4289825 17464900 22058339

Gulfstream Park Racing Association Inc (B) 297200 4072917 196831 60234881 245531985 310333814

Tampa Bay Downs Inc 265600 1203805 72514 18999172 77534717 98075808

Tropical Park LLC (B) 40200 123415 74103 3299868 13424384 16961970 Total Thoroughbred Permitholders $692600 $5656565 $589555 $90908083 $370264989 $468111792

Harness Racing Permitholders

Isle Casino and Racing at Pompano Park $302000 $502631 $11865 $9273018 $35385884 $45475398

Quarter Horse Racing Permitholders

Gretna Racing LLC $30400 $508 $0 ($23043) $42951 $50816

Hamilton Downs Horsetrack LLC 16000 0 0 ($15999) 5 6

Ocala Breeders Sales Company Inc 200 139 0 $4088 16785 21212

South Florida Racing Association LLC (Hialeah Park) 33900 19316 0 $296156 1362091 1711463

South Marion Real Estate Holdings LLC 16000 12 0 ($15813) 1039 1238

Total Quarter Horse Permitholders $96500 $19975 $0 $245389 $1422871 $1784735

$2317269 $8616347 $1609879 $157581773 $609210868 $779336136TOTAL FOR ALL PERMITHOLDERS

Daily License Fee Tax on Handle Total Paid To

Charities Permitholder Revenues From

Pari-Mutuel Handle Public Pool Total Handle

Daily license fees and taxes were not collected Permitholder relinquished jai alai permit (A)

(B) Daily license fees and taxes reported above are amounts due from performances held and do not equal amounts collectedpaid

11

TOTAL STATE REVENUE FROM PERFORMANCES

Fiscal Year 20142015

Greyhound Racing Permitholders

Daytona Beach Kennel Club Inc

Derby Lane (St Petersburg Kennel Club Inc)

Ebro Greyhound Park

Flagler Dog Track

HampT Gaming Inc dba Mardi Gras Racetrack

Jacksonville Kennel Club Inc

License Acquistions LLCdba Palm Beach Greyhound Racing

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 Racing LLP

SOKC LLC dba Sanford-Orlando Kennel Club

Sarasota Kennel Club Inc

St Johns Greyhound Park

Tampa Greyhound Track

West Volusia Racing Inc

otal Greyhound Permitholders T

ai Alai Permitholders J

Dania Jai Alai

Dania Summer Jai Alai

Ft Pierce Jai Alai

Hamilton Jai Alai and Poker (B)

Miami Jai Alai

Ocala Poker and Jai Alai

Orlando Jai Alai

Summer Jai Alai

Total Jai Alai Permitholders

Thoroughbred Racing Permitholders

Calder Race Course Inc(C)

Gulfstream Park Thoroughbred After Racing Program Inc

Gulfstream Park Racing Association Inc(C)

Tampa Bay Downs Inc

Tropical Park LLC(C)

Total Thoroughbred Permitholders

arness Racing Permitholders H

Isle Casino and Racing at Pompano Park

Quarter Horse Racing Permitholders

Gretna Racing LLC

Hamilton Downs Horsetrack LLC

Ocala Breeders Sales Company Inc South Florida Racing Association LLC (Hialeah Park) South Marion Real Estate Holdings LLC otal Quarter Horse Permitholders T

TOTAL FOR ALL PERMITHOLDERS

LIVE SIMULCAST ITW ITW SIM CHARITY

PERFORMANCES

Tax on Handle Daily License

Fee Total Live Taxes and

Fees Collected Tax on Handle Daily

License Fee

Total Simulcast Taxes and Fees

Collected Tax on Handle

Tax on Handle Daily License Fee

TOTAL TAXES AND FEES

COLLECTED (A)

$11979 $18480 $30459 $3808 $6500 $10308 $12131 $0 $16880 $69778

216139 105600 321739 0 0 0 249919 0 14400 586058

13555 17207 30762 0 0 0 0 0 1920 32682

29327 55600 84927 38555 47000 85555 73144 321568 13560 578754

7606 9280 16886 56031 20806 76837 10378 140750 9700 254551

4285 2400 6685 0 0 0 5690 0 14400 26775

30663 21600 52263 0 0 0 49373 0 14400 116036

4838 4320 9158 3951 2000 5951 5048 8492 9700 38349

2708 18455 21163 0 0 0 0 0 0 21163

145073 94400 239473 0 0 0 80932 0 9920 330325

0 0 0 0 0 0 0 0 14400 14400

261698 139840 401538 0 0 0 363603 0 14400 779541

7895 7200 15095 0 0 0 5263 0 7360 27718

9728 23281 33009 0 0 0 0 0 0 33009

42941 31600 74541 0 0 0 32011 0 7200 113752

11049 8560 19609 0 0 0 2980 0 8320 30909

17897 10800 28697 0 0 0 24488 0 14400 67585

65803 31200 97003 0 0 0 65877 0 14400 177280

0 0 0 0 0 0 0 0 17240 17240

$883184 $599823 $1483007 $102345 $76306 $178651 $980837 $470810 $202600 $3315905

$0 $56960 $56960 $0 $0 $0 $0 $0 $640 $57600

0 40400 40400 0 0 0 0 0 640 41040

0 12800 12800 0 0 0 0 0 320 13120

0 72960 72960 0 0 0 0 0 0 72960

0 70560 70560 0 0 0 0 0 2880 73440

0 13120 13120 0 0 0 0 0 0 13120

0 12160 12160 0 0 0 0 0 1600 13760

0 60000 60000 0 0 0 0 0 2400 62400

$0 $338960 $338960 $0 $0 $0 $0 $0 $8480 $347440

$18897 $40000 $58897 $3 $1000 $1003 $106855 $57 $6000 $172812

35478 34600 70078 0 0 0 95138 0 8000 173216

227247 115200 342447 317057 173500 490557 596688 2931925 8500 4370117

72707 83500 156207 23159 174000 197159 330124 777815 8100 1469405

28567 32800 61367 0 0 0 94848 0 7400 163615

$382896 $306100 $688996 $340219 $348500 $688719 $1223653 $3709797 $38000 $6349165

$16888 $115600 $132488 $60933 $179000 $239933 $49710 $375100 $7400 $804631

$508 $30400 $30908 $0 $0 $0 $0 $0 $0 $30908

0 16000 16000 0 0 0 0 0 0 16000

139 200 339 0 0 0 0 0 0 339 14076 33900 47976 0 0 0 5240 0 0 53216

12 16000 16012 0 0 0 0 0 0 16012 $14735 $96500 $111235 $0 $0 $0 $5240 $0 $0 $116475

$1297703 $1456983 $2754686 $503497 $603806 $1107303 $2259440 $4555707 $256480 $10933616

(A) The amounts shown are taxes and fees collected after the application of any applicable tax credits and do not include admissions tax

(B) Daily license fees and taxes were not collected Permitholder relinquished jai alai permit

(C) Daily license fees and taxes reported above are amounts due from performances held and do not equal amounts collectedpaid

12

--ON-TRACK INTERTRACK TOTAL REGULAR ON-TRACK INTERTRACK TOTAL CHARITY

Live Simulcast ITW ITWS

HANDLE

Live Simulcast ITW ITWS

SCHOLARSHIP HANDLE

TOTAL HANDLE

$3523371 $868918 $4427490 $0 $8819779 $297699 $42626 $231592 $0 $571917 $9391696

9533807 0 11638810 0 21172617 1059192 0 941723 0 2000915 23173532

1583425 0 0 0 1583425 21554 0 0 0 21554 1604979

1403931 1356247 3970170 11921720 18652068 133346 74775 325616 680880 1214617 19866685

1314178 2268887 1825420 5740184 11148669 125328 116342 144473 269185 655328 11803997

3301767 0 6314736 0 9616503 606191 0 1031005 0 1637196 11253699

3670413 0 8609171 0 12279584 444347 0 987567 0 1431914 13711498

1191095 1367504 1692222 3217762 7468583 152555 157931 158399 336519 805404 8273987

226227 0 0 0 226227 0 0 0 0 0 226227

9175441 0 7474514 0 16649955 489142 0 306879 0 796021 17445976

4494472 0 8341268 0 12835740 658105 0 883171 0 1541276 14377016

14584456 809 28703171 0 43288436 807857 0 1164308 0 1972165 45260601

3700210 0 4006735 7706945 121092 0 165050 0 286142 7993087

1050440 0 0 0 1050440 0 0 0 0 0 1050440

5373679 0 5043177 10416856 138849 0 171234 0 310083 10726939

4807906 0 2255502 7063408 397063 0 107201 0 504264 7567672

5569600 0 10211580 0 15781180 603425 0 853259 0 1456684 17237864

7914731 0 10838847 18753578 705749 0 851543 0 1557292 20310870

2510139 1001830 3551843 0 7063812 208727 67637 191025 0 467389 7531201

$84929288 $6864195 $118904656 $20879666 $231577805 $6970221 $459311 $8514045 $1286584 $17230161 $248807966

$571897 $0 $2508977 $0 $3080874 $6959 $0 $27722 $0 $34681 $3115555

587303 0 2205463 0 2792766 4325 0 27528 0 31853 2824619

122082 0 0 0 122082 2204 0 0 0 2204 124286

18 0 0 0 18 0 0 0 0 0 18

2123034 0 2650181 0 4773215 132045 0 108228 0 240273 5013488

44 0 0 0 44 0 0 0 0 0 44

530 0 0 0 530 178 0 0 0 178 708

1634190 0 2213369 0 3847559 108949 0 121019 0 229968 4077527

$5039098 $0 $9577990 $0 $14617088 $254660 $0 $284497 $0 $539157 $15156245

$3779406 $643 $7653369 $3388 $11436806 $542358 $586922 $1230769 $6885006 $9245055 $20681861

7095663 0 5448365 0 12544028 1547278 2330484 1080818 4555731 9514311 22058339

45449497 63411323 34882808 147246936 290990564 9304122 2587158 4009765 3442205 19343250 310333814

18334591 4631854 22749018 45949688 91665151 2079980 215739 2133899 1981039 6410657 98075808

5713383 0 5377935 0 11091318 1542846 1138461 1252356 1936989 5870652 16961970

$80372540 $68043820 $76111495 $193200012 $417727867 $15016584 $6858764 $9707607 $18800970 $50383925 $468111792

$3377614 $12186640 $1654272 $27270383 $44488909 $175674 $204682 $108546 $497587 $986489 $45475398

$50816 $0 $0 $0 $50816 $0 $0 $0 $0 $0 $50816

6 0 0 0 6 0 0 0 0 0 6

21212 0 0 0 21212 0 0 0 0 0 21212

1407629 0 303834 0 1711463 0 0 0 0 0 1711463

1238 0 0 0 1238 0 0 0 0 0 1238

$1480901 $0 $303834 $0 $1784735 $0 $0 $0 $0 $0 $1784735

$175199441 $87094655 $206552247 $241350061 $710196404 $22417139 $7522757 $18614695 $20585141 $69139732 $779336136

TOTAL REGULAR AND CHARITYSCHOLARSHIP HANDLE

13

Fiscal Year 20142015

Greyhound Racing Permitholders

Daytona Beach Kennel Club Inc

Derby Lane (St Petersburg Kennel Club Inc)

Ebro Greyhound Park

Flagler Dog Track

HampT Gaming Inc dba Mardi Gras Racetrack

Jacksonville Kennel Club Inc

License Acquistions LLCdba Palm Beach Greyhound Racing

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 Racing LLP

SOKC LLC dba Sanford-Orlando Kennel Club

Sarasota Kennel Club Inc

St Johns Greyhound Park

Tampa Greyhound Track

West Volusia Racing Inc

Total Greyhound Permitholders

Jai Alai Permitholders

Dania Jai Alai

Dania Summer Jai Alai

Ft Pierce Jai Alai

Hamilton Jai Alai and Poker

Miami Jai Alai

Ocala Poker and Jai Alai

Orlando Jai Alai

Summer Jai Alai

Total Jai Alai Permitholders

Thoroughbred Racing Permitholders

Calder Race Course Inc

Gulfstream Park Thoroughbred After Racing Program Inc

Gulfstream Park Racing Association Inc

Tampa Bay Downs Inc

Tropical Park LLC

Total Thoroughbred Permitholders

arness Racing PermitholdersHIsle Casino and Racing at Pompano Park

Quarter Horse Racing Permitholders

Gretna Racing LLC

Hamilton Downs Horsetrack LLC

Ocala Breeders Sales Company Inc

South Florida Racing Association LLC (Hialeah Park)

South Marion Real Estate Holdings LLC

Total Quarter Horse Permitholders

TOTAL FOR ALL PERMITHOLDERS

TOTAL INTERTRACK WAGERING HANDLE BY GUEST

Fiscal Year 20142015 HOST PERMITHOLDER

HampT LICENSE MARDI NAPLES-FT ORANGE

GUEST PERMITHOLDER DAYTONA DERBY LANE FLAGLER GAMING JACKSONVILLE ACQUISITIONS GRAS MYERS PARK PALM BEACH

Greyhound Permitholders

Daytona Beach Kennel Club Inc $0 $565458 $39559 $427410 $0 $0 $104468 $206685 $277512 $1151228

Derby Lane (St Petersburg Kennel Club Inc) 400403 0 1264104 734615 539353 1001528 607941 629560 647548 2849276

Ebro Greyhound Park 0 477061 0 0 120937 224118 0 0 235451 680012

Flagler Dog Track 151770 523863 0 963972 289348 735708 675977 1065094 387667 1879977

HampT Gaming Inc dba Mardi Gras Racetrack 401713 613199 4774145 0 360241 639971 0 546941 452471 1395239

Jacksonville Kennel Club Inc 358833 765165 1719031 1141912 954413 612233 737600 486962 1190813 1951322

License Acquisitions LLC dba Palm Beach Greyhound Racing 0 0 173584 0 615703 0 0 0 5943 0

Mardi Gras Racetrack and Gaming Center 166597 176181 0 0 0 0 0 261184 0 524811

Melbourne Greyhound Park LLC 143910 309211 425960 276671 156745 329341 166263 181638 215933 1166738

Naples-Ft Myers Greyhound Track 127563 463029 876748 373230 137187 418511 213848 0 172869 1245367

Orange Park Kennel Club Inc 582020 1330147 2466171 1446962 0 947689 962835 629249 0 2923035

Palm Beach Kennel Club 383702 974646 89373 168222 0 0 173650 638791 757417 0

Penn Sanford LLCdba Sanford-Orlando Kennel Club 27473 0 1914324 0 609935 845170 375525 197288 358897 829361

Pensacola Greyhound Racing LLP 307729 0 163376 0 989261 218085 0 244201 1314092 1085806

SOKC LLC dba Sanford-Orlando Kennel Club 381947 1161172 403656 1399880 0 0 548963 609278 402546 1853594

Sarasota Kennel Club Inc 169028 1095005 947929 518427 331449 638994 303878 301445 316793 1735277

Tampa Greyhound Track 327772 2272374 299586 200196 500562 783090 202989 667209 623047 2372865

West Volusia Racing Inc 0 0 213735 0 483096 446746 32249 42607 261731 386957

Total Greyhound Permitholders $3930460 $10726511 $15771281 $7651497 $6088230 $7841184 $5106186 $6708132 $7620730 $24030865

Jai Alai Permitholders

Dania Jai Alai $0 $0 $22129 $0 $0 $0 $673 $0 $3379 $5198

Dania Summer Jai Alai 0 0 418231 0 63162 132771 0 0 5428 6946

Ft Pierce Jai Alai 124646 219015 131580 81696 150940 344760 57705 234438 159800 1089127

Miami Jai Alai 0 0 0 0 0 0 0 0 0 0

Ocala Poker and Jai Alai 151375 347426 92457 58560 185742 156611 62039 187718 241574 480339

Orlando Jai Alai 0 0 0 0 0 0 0 0 0 0

Summer Jai Alai 0 0 0 0 0 0 0 0 0 0

Total Jai Alai Permitholders $276021 $566441 $664397 $140256 $399844 $634142 $120417 $422156 $410181 $1581610

Thoroughbred Permitholders

Calder Race Course Inc $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

Tampa Bay Downs Inc 0 1125416 0 0 174740 252125 0 0 231926 1037492

Total Thoroughbred Permitholders $0 $1125416 $0 $0 $174740 $252125 $0 $0 $231926 $1037492

Harness Permitholders

Isle Casino and Racing at Pompano Park $0 $0 $237740 $187509 $252530 $494248 $178299 $295037 $399234 $1942130

Quarter Horse Permitholders

Gretna Racing LLC $324950 $0 $224968 $0 $430397 $227477 $0 $356068 $562368 $829223

Hamilton Downs Horsetrack LLC 0 0 0 0 0 0 0 0 0 0

Ocala Breeders Sales Company Inc 127651 162165 0 0 0 147562 0 0 0 446159

South Florida Racing Association LLC (Hialeah Park) 0 0 0 0 0 0 0 0 0 0

Total Quarter Horse Permitholders $452601 $162165 $224968 $0 $430397 $375039 $0 $356068 $562368 $1275382

TOTAL FOR ALL PERMITHOLDERS $4659082 $12580533 $16898386 $7979262 $7345741 $9596738 $5404902 $7781393 $9224439 $29867479

Note Figures above include handle from charityscholarship performances

CO

NT

INU

ED

ON

NE

XT

PA

GE

14

TOTAL INTERTRACK WAGERING HANDLE BY GUEST

Fiscal Year 20142015 HOST PERMITHOLDER

GUEST PERMITHOLDER

Penn Sanford SOKC LLC SARASOTA ST JOHNS

TAMPA GREYHOUND

WEST VOLUSIA RACING DANIA DANIA SUMMER MIAMI

Greyhound Permitholders

Daytona Beach Kennel Club Inc $18870 $257246 $116307 $591617 $48726 $0 $16797 $0 $135979

Derby Lane (St Petersburg Kennel Club Inc) 244840 323299 211898 733632 0 315558 145588 120889 262575

Ebro Greyhound Park 0 0 154402 305588 505515 0 11237 21454 0

Flagler Dog Track 184541 161709 115095 408522 525808 135468 0 0 0

HampT Gaming Inc dba Mardi Gras Racetrack 372309 444629 213355 279547 591483 360858 63450 84419 0

Jacksonville Kennel Club Inc 380130 450051 203278 1536495 640841 277140 70729 65346 119792

License Acquisitions LLC dba Palm Beach Greyhound Racing 271011 0 0 0 392517 159925 0 130997 0

Mardi Gras Racetrack and Gaming Center 62081 129318 166952 234641 105405 32149 37148 0 0

Melbourne Greyhound Park LLC 148544 193925 93457 262838 249891 107382 185619 164531 391831

Naples-Ft Myers Greyhound Track 141893 169446 160594 196425 418451 102874 0 0 0

Orange Park Kennel Club Inc 555341 638718 265721 0 1391013 424735 63635 69014 129251

Palm Beach Kennel Club 198344 599208 204508 896607 412510 138616 177706 11871 287759

Penn Sanford LLCdba Sanford-Orlando Kennel Club 0 0 0 161508 1046276 347597 0 0 0

Pensacola Greyhound Racing LLP 228664 382523 118421 1504719 0 290896 27110 22780 17476

SOKC LLC dba Sanford-Orlando Kennel Club 0 0 0 738955 0 0 0 0 0

Sarasota Kennel Club Inc 231313 279471 0 330631 991541 132114 0 0 0

Tampa Greyhound Track 484967 598340 306260 756514 2180833 282630 138561 114061 253939

West Volusia Racing Inc 214824 0 32455 57766 496418 0 65497 84753 27124

Total Greyhound Permitholders $3737672 $4627883 $2362703 $8996005 $9997228 $3107942 $1003077 $890115 $1625726

Jai Alai Permitholders

Dania Jai Alai $0 $0 $0 $0 $2299 $2692 $0 $0 $0

Dania Summer Jai Alai 0 0 0 0 29804 49090 0 0 0

Ft Pierce Jai Alai 0 0 0 179888 201424 102370 107270 104762 190181

Miami Jai Alai 0 0 0 0 0 0 336971 0 0

Ocala Poker and Jai Alai 133089 155744 0 276687 307065 120440 94506 87624 162237

Orlando Jai Alai 0 0 0 0 0 0 319107 302794 463545

Summer Jai Alai 0 0 0 0 0 0 146985 437220 0

Total Jai Alai Permitholders $133089 $155744 $0 $456575 $540592 $274592 $1004839 $932400 $815963

Thoroughbred Permitholders

Calder Race Course Inc $0 $0 $0 $0 $0 $0 $0 $0 $0

Gulfstream Park Racing Association Inc 0 0 0 0 0 0 0 0 0

Tampa Bay Downs Inc 138924 223395 0 320826 957241 0 140508 98725 212392

Total Thoroughbred Permitholders $138924 $223395 $0 $320826 $957241 $0 $140508 $98725 $212392

Harness Permitholders

Isle Casino and Racing at Pompano Park $0 $0 $0 $531898 $0 $0 $291606 $228569 $0

Quarter Horse Permitholders

Gretna Racing LLC $162100 $207389 $0 $759525 $0 $268608 $50389 $40675 $30238

Hamilton Downs Horsetrack LLC 0 0 0 0 0 0 0 0 0

Ocala Breeders Sales Company Inc 0 0 0 10 195329 91726 46280 42507 74090

South Florida Racing Association LLC (Hialeah Park) 0 0 0 0 0 0 0 0 0

Total Quarter Horse Permitholders $162100 $207389 $0 $759535 $195329 $360334 $96669 $83182 $104328

TOTAL FOR ALL PERMITHOLDERS $4171785 $5214411 $2362703 $11064839 $11690390 $3742868 $2536699 $2232991 $2758409

Note Figures above include handle from charityscholarship performances

CO

NT

INU

ED

ON

NE

XT

PA

GE

CO

NT

INU

ED

FR

OM

PR

EV

IOU

S P

AG

E

15

TOTAL INTERTRACK WAGERING HANDLE BY GUEST

Fiscal Year 20142015 HOST PERMITHOLDER

GULFSTREAM PARK AFTER

GULFSTREAM RACING TAMPA BAY TROPICAL POMPANO HIALEAH

GUEST PERMITHOLDER SUMMER CALDER PARK PROGRAM DOWNS PARK PARK PARK TOTAL

Greyhound Permitholders

Daytona Beach Kennel Club Inc $53007 $0 $4394280 $0 $1476441 $117487 $1138029 $22035 $11159141

Derby Lane (St Petersburg Kennel Club Inc) 213225 497213 8857607 542476 4133961 366551 1959757 26435 27629832

Ebro Greyhound Park 0 116480 1562818 161288 260802 114923 0 0 4952086

Flagler Dog Track 0 287071 3156089 272859 670865 263766 1122245 0 13977414

HampT Gaming Inc dba Mardi Gras Racetrack 0 210101 4032179 172283 1484388 219831 2236984 0 19949736

Jacksonville Kennel Club Inc 95467 267101 4863232 293128 2176257 221594 1215372 0 22794237

License Acquisitions LLC dba Palm Beach Greyhound Racing 87410 0 6310814 1851847 1227106 367368 1079858 0 12674083

Mardi Gras Racetrack and Gaming Center 0 0 955126 0 468294 0 654418 0 3974305

Melbourne Greyhound Park LLC 315963 440792 8386263 459438 2668101 428725 946785 32164 18848659

Naples-Ft Myers Greyhound Track 0 864344 14200067 569074 4613599 449181 1532461 0 27446761

Orange Park Kennel Club Inc 101784 360156 5454909 388232 2387482 274760 157891 0 23950750

Palm Beach Kennel Club 149648 1692796 24376464 0 7830831 907585 3970398 0 45040652

Penn Sanford LLCdba Sanford-Orlando Kennel Club 0 532327 3566240 530629 1551508 207266 766171 0 13867495

Pensacola Greyhound Racing LLP 17607 220622 880090 172838 316696 194588 0 0 8717580

SOKC LLC dba Sanford-Orlando Kennel Club

CO 0 0 5944433 0 2394218 232342 980184 0 17051168

Sarasota Kennel Club Inc

NT 0 485502 8684536 505658 2842415 373288 991954 0 22206648

Tampa Greyhound Track

INU 212998 345399 6640469 398407 3164914 313614 1697987 29343 26168926

West Volusia Racing Inc

ED 66977 356109 2511429 356010 689451 126603 877406 0 7829943

Total Greyhound Permitholders

FR

O $1314086 $6676013 $114777045 $6674167 $40357329 $5179472 $21327900 $109977 $328239416

Jai Alai Permitholders

M

Dania Jai Alai

PR

E $7816 $1073 $29419 $0 $3923 $0 $10231 $0 $88832

Dania Summer Jai Alai

VI 124090 0 161662 42577 89633 18742 233220 0 1375356

Ft Pierce Jai Alai 157060 270013 4432026 273167 1516075 207588 0 0 10335531

Miami Jai Alai

OU

S P

AG

E

0 0 0 0 0 0 0 0 336971

Ocala Poker and Jai Alai 131081 95278 1614932 106956 595813 87669 268246 0 6201208

Orlando Jai Alai 373221 418079 7584218 444757 2452702 385292 1969600 0 14713315

Summer Jai Alai 0 0 0 0 0 0 0 0 584205

Total Jai Alai Permitholders $793268 $784443 $13822257 $867457 $4658146 $699291 $2481297 $0 $33635418

Thoroughbred Permitholders

Calder Race Course Inc $0 $0 $3217039 $0 $415881 $0 $2455 $0 $3635375

Gulfstream Park Racing Association Inc 0 5206534 0 0 18093894 0 3451638 92216 26844282

Tampa Bay Downs Inc 157904 1066035 21198004 1068777 0 782536 1780453 0 30967419

Total Thoroughbred Permitholders $157904 $6272569 $24415043 $1068777 $18509775 $782536 $5234546 $92216 $61447076

Harness Permitholders

Isle Casino and Racing at Pompano Park $0 $934500 $17934679 $1096365 $3441041 $838251 $0 $90950 $29374586

Quarter Horse Permitholders

Gretna Racing LLC $13917 $67841 $1235162 $84246 $540350 $66398 $0 $10691 $6492980

Hamilton Downs Horsetrack LLC 0 0 0 0 3966 0 0 0 3966

Ocala Breeders Sales Company Inc 55213 534643 8185796 613595 2840424 502564 338935 0 14404649

South Florida Racing Association LLC (Hialeah Park) 0 502523 9211732 680307 2462613 498768 148110 0 13504053

Total Quarter Horse Permitholders $69130 $1105007 $18632690 $1378148 $5847353 $1067730 $487045 $10691 $34405648

TOTAL FOR ALL PERMITHOLDERS $2334388 $15772532 $189581714 $11084914 $72813644 $8567280 $29530788 $303834 $487102144

Note Figures above include handle from charityscholarship performances

16

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 Historical Resources Operating Trust Fund and the Racing Scholarship Trust Fund (Board of Governorsrsquo 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 $1618467 was paid to charitable organizations during Fiscal Year 20142015 bringing the total proceeds disbursed since 1985 to $78134281

RACING SCHOLARSHIP TRUST FUND

The Board of Governors within the Department of Education oversees the Board of Governorsrsquo Operations and Maintenance Trust Fund and ensures that the referenced contributions are used to provide scholarships to deserving students attending Floridas colleges and universities A total of $16885110 has been paid to this fund since the program began in 1949

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 Department of Educationrsquos State School Trust Fund for the support and maintenance of Floridas public schools Since 1957 the total paid into this fund is $95578484 The amount collected from abandoned winning tickets for the State School Trust Fund for this fiscal year is detailed below

Abandoned Winning Tickets Greyhound Permitholders $744478 Jai Alai Permitholders 50750

Total For 20142015 Fiscal Year $795228

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

17

bull C

CARDROOM COMPARATIVE DATA

During Fiscal Year 20142015 there were 25 permitholders that obtained a cardroom license Two did not operate the other 23 operated at 23 pari-mutuel facilities located throughout the state The number of cardroom tables decreased from 788 in Fiscal Year 20132014 to 755 in Fiscal Year 20142015 Cardroom gross receipts decreased from $136163616 to $135888902 and the gross receipts tax decreased from $13615464 to $13589789 this fiscal year Table fees decreased from $788000 to $755000 this fiscal year The overall result was a decrease in total state revenue from $14403464 to $14344789 this fiscal year

Cardroom tax revenue is distributed 50 percent between the Pari-Mutuel Wagering Trust Fund and the General Revenue Fund In accordance with Section 849086(13)(h) Florida Statutes one quarter of the moneys deposited into the Pari-Mutuel Wagering Trust Fund must be distributed to counties and municipalities that approved the cardroom In October 2015 the division distributed approximately $1698723 to the countiesmunicipalities from cardroom gross receipts

CARDROOM GROSS RECEIPTS AND TOTAL STATE REVENUE FISCAL YEARS 20052006 THROUGH 20142015

$0

$20

$40

$60

$80

$100

$120

$140

Mil

lio

ns

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 (A)

Total State Revenue (Gross Receipts Tax

plus Table Fees)

Total State Revenue as a

Percent of Gross Receipts

20052006 $44433359 $4443337 $264000 $4707337 1059 20062007 $54208544 $5420855 $325500 $5746355 1060 20072008 $90863855 $9086385 $875000 $9961385 1096 20082009 $101700243 $10170024 $698000 $10868024 1069 20092010 $104799448 $10479945 $749000 $11228945 1071 20102011 $125141080 $12514108 $718000 $13232108 1057 20112012 $131447663 $13144767 $834000 $13978767 1063 20122013 $132690415 $13269045 $810000 $14079045 1061 20132014 $136163616 $13615464 $788000 $14403464 1058 20142015 $135888902 $13589789 (B) $755000 $14344789 1056

(A) Amount agrees with the number of approved cardroom tables per annual cardroom licenses and reflects the number of tables in operation each fiscal year

(B) Includes additional payment of $89750 for October 2013 recevied in August 2014 due to revised monthly report

18

-----------------------------+-----------------------------------------------------ltmiddotmiddotmiddotmiddot middotmiddotmiddotmiddot middotmiddotmiddotmiddotmiddotmiddot middotmiddotmiddotmiddotmiddot middotmiddotmiddot middotmiddotmiddotmiddotmiddot middotmiddot middotmiddotmiddot middot

COMPONENTS OF CARDROOM REVENUE BY ASSOCIATION

Fiscal Year 20142015

Greyhound Racing Permitholders

Daytona Beach Kennel Club IncWest Volusia Racing Inc Volusia $10260442 $805384 $11065826 $1106583 $55000 $1161583

Derby Lane (St Petersburg Kennel Club Inc) Pinellas 7766643 809669 8576312 857631 45000 902631

Ebro Greyhound Park Washington 2728129 326879 3055008 305500 20000 325500

Flagler Dog Track Dade 6912438 27325 6939763 694874 (C) 23000 717874

Jacksonville Kennel Club Inc Duval 14725776 939280 15665056 1566506 71000 1637506

Mardi Gras Racetrack and Gaming CenterH ampT Gaming Inc Hallandale 5654584 282119 5936703 593670 30000 623670

Melbourne Greyhound Park LLC Brevard 4223440 136195 4359635 435963 34000 469963

Naples-Ft Myers Greyhound Track Lee 6405597 505015 6910612 691063 32000 723063

Orange Park Kennel Club Inc Town of Orange Park 7439673 66615 7506288 750629 39000 789629

Palm Beach Kennel ClubLicense Acquisitions LLC Palm Beach 11544820 1065075 12609895 1260990 75000 1335990

Pensacola Greyhound Racing LLP Escambia 3153303 616385 3769688 376969 20000 396969

Sarasota Kennel Club Inc Sarasota 4894259 772380 5666639 566664 35000 601664

St Johns Greyhound Park (D) St Johns 0 0 0 0 1000 1000

Tampa Greyhound Track Hillsborough 2040726 74567 2115293 211529 1000 212529

Total Greyhound Permitholders $87749830 $6426888 $94176718 $9418571 $481000 $9899571

Jai Alai Permitholders

Dania Jai AlaiSummersport Enterprises LLC Hallandale $5976 $84872 $90848 $9085 $1000 $10085

Ft Pierce Jai Alai St Lucie 2353923 152587 2506510 250651 25000 275651

Hamilton Jai Alai and Poker Hamilton 411259 165 411424 41142 3000 44142

MiamiSummer Jai Alai Dade 2285247 54267 2339514 233951 16000 249951

Ocala Poker and Jai Alai Marion 3316536 172445 3488981 348898 21000 369898

Total Jai Alai Permitholders $8372941 $464336 $8837277 $883727 $66000 $949727

Thoroughbred Racing Permitholders

Gulfstream Park Racing Association Inc Broward 5374421 142163 5516584 551658 21000 572658

Tampa Bay Downs Inc Hillsborough 3514313 743283 $4257596 425760 23000 448760

Total Thoroughbred Permitholders $8888734 $885446 $9774180 $977418 $44000 $1021418

Harness Racing Permitholders

Isle Casino and Racing at Pompano Park Broward $11234738 $1660226 $12894964 $1289496 $45000 $1334496

Quarter Horse Racing Permitholders

Gretna Racing LLC Gadsden $1649021 $197375 $1846396 $184640 $15000 $199640

South Florida Racing Association LLC (Hialeah Park) City of Hialeah 7695032 664335 $8359367 835937 44000 879937

Total Quarter Horse Permitholders $9344053 $861710 $10205763 $1020577 $59000 $1079577

TOTAL FOR ALL PERMITHOLDERS $125590296 $10298606 $135888902 $13589789 $695000 $14284789

Total Taxes and Fees

County Municipality Gross Receipts

Tournament Gross Receipts

Total Gross Receipts

Gross Receipts

Tax (A) Table Fees Collected (B)

(A) 18th of total gross receipts tax is distributed to counties or municipalities by October 1 of the following year

(B) Amounts shown are table fees collected during fiscal year 20142015

(C) Includes additional payment of $ 89750 for October 2013 received in August 2014 due to revised monthly report

(D) Permitholder paid table fees and received cardroom license for 20142015 but did not conduct cardroom operations during 20142015

19

SLOT COMPARATIVE DATA

During Fiscal Year 20142015 the total amount wagered by patrons was $7979515007 Average daily revenue per slot machine was $188 Total net slot revenue was $521670975 As a result the total taxes paid to the state was $182584841 an increase of five percent in total paid slot taxes from the previous fiscal year A total of $15750000 was collected in annual fees including the Compulsive or Addictive Gambling Prevention Program Fee per Section 551118(3) Florida Statutes For further details see the Summary of State Revenue From Pari-Mutuel Cardroom Slot Activity and Indian Gaming Compact (page 36) of this report On October 12 2014 Dania Jai-Alai closed the slot portion of the facility due to remodeling

HISTORICAL SLOT FACILITY ACTIVITY

Fiscal Year Total Amount Wagered Total State Revenue

20062007 $1114108466 $49620582

20072008 $3023981126 $120560317

20082009 $2701341778 $103895351

20092010 $3840468455 $138125105

20102011 $5054297731 $125063886

20112012 $6045432393 $143962346

20122013 $6690513855 $152532223

20132014 $7953652039 $174024068

20142015 $7979515007 $182584841

FISCAL YEAR 20142015 Gulfstream

Operations Began

11152006

Mardi Gras Operations Began

12282006

Pompano Park Operations Began

4142007

West Flagler Operations Began

10152009

Calder Operations Began

1222010

Miami Jai Alai Operations Began

1232012

Hialeah Park Operations Began

8142013

Dania Jai Alai (2)

Operations Began

2202014

TOTAL

Average Number of Machines 847 965 1456 801 1113 1029 850 522 7583

Number of Operating Days 365 365 365 365 365 365 365 104 365

Average Daily Revenue per Machine $159 $136 $274 $276 $182 $153 $207 $54 $188

Amount Wagered $794329039 $701055610 $2005415129 $1358574237 $981098699 $1038431327 $1045072386 $55538580 $7979515007

Amount Won By Patrons $734280878 $644290707 $1836310191 $1275489711 $891381301 $970450887 $974876557 $51446310 $7378526542

Promotional Credits $11040693 $8819486 $23693184 $2408311 $16024799 $10662818 $6084879 $1173239 $79907409

30-Day Unclaimed Tickets $96186 $36565 $198873 $39305 $37224 $108049 $36100 $2999 $555301

Net Slot Machine Revenue $49103653 $47986792 $145610627 $80720091 $73755061 $57425670 $64147050 $2922031 $521670975

State Tax Revenue (1) $17186279 $16795377 $50963719 $28252032 $25814271 $20098984 $22451468 $1022711 $182584841

Permitholder Revenue $31917374 $31191415 $94646908 $52468059 $47940790 $37326686 $41695582 $1899320 $339086134 Total State Revenue as a Percent of

Amount Wagered 216 240 254 208 263 194 215 184 229

Note Changes to figures for Fiscal Year 20112012 and 20122013 are due to refunds to Miami Jai Alai for overpayment of slot taxes

(1) (1) 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

(2) Danias Casino was open February 20 2014 through October 12 2014

20

21

-

Dai

ly R

even

ue

per

Mac

hin

e D

aily

Rev

enu

e p

er M

ach

ine

Dai

ly R

even

ue

per

Mac

hin

e

Ave

rag

e N

um

be

r o

f M

ac

hin

es

A

vera

ge

Nu

mb

er o

f M

ach

ines

A

vera

ge

Nu

mb

er o

f M

ach

ines

Daily Revenue per Machine Compared to Average Number of Machines For Fiscal Years 20062007 - 20142015

GULFSTREAM PARK RACING AND CASINO

$450 2000

$400 1800

$350 1600

$300 1400

$250

$200

1200

1000

800 $150 600 $100 400

$50 200

$0 0

Revenue per Machine Machines

MARDI GRAS RACETRACK AND GAMING CENTER

$450 2000

$400 1800

$350 1600 1400$300 1200

$250 1000

$200 800

$150 600 $100 400

$50 200 $0 0

Revenue per Machine Machines

ISLE CASINO AND RACING AT POMPANO PARK

$450 2000

$400 1800

$350 1600 1400 $300 1200

$250 1000

$200 800

$150 600 $100 400

$50 200 $0 0

Revenue per Machine Machines

Jl ~~ - r--_~-v~ V bull ~ -

~

-

--- ~ ~ -I --- --

- -

-- -

-

-- r

rI - -- - ~ -- -

-

Daily Revenue per Machine Compared to Average Number of Machines For Fiscal Years 20062007 - 20142015

FLAGLER DOG TRACK AND MAGIC CITY CASINO

0

200

400

600

800

1000

1200

1400

1600

1800

2000

$0

$50

$100

$150

$200

$250

$300

$350

$400

$450

Ave

rag

e N

um

be

r o

f M

ac

hin

es

Dai

ly R

even

ue

per

Mac

hin

e

Revenue per Machine Machines

CALDER CASINO AND RACE COURSE

0

200

400

600

800

1000

1200

1400

1600

1800

2000

$0

$50

$100

$150

$200

$250

$300

$350

$400

$450

Ave

rag

e N

um

be

r o

f M

ac

hin

es

Dai

ly R

even

ue

per

Mac

hin

e

Revenue per Machine Machines

MIAMI JAI ALAI

0

200

400

600

800

1000

1200

1400

1600

1800

2000

$0

$50

$100

$150

$200

$250

$300

$350

$400

$450

Ave

rag

e N

um

ber

of

Mac

hin

es

Dai

ly R

even

ue

per

Mac

hin

e

Revenue per Machine Machines

22

-- rv ~ -

-

~

-

-

-

Daily Revenue per Machine Compared to Average Number of Machines For Fiscal Years 20062007 - 20142015

HIALEAH PARK

0

200

400

600

800

1000

1200

1400

1600

1800

2000

$0

$50

$100

$150

$200

$250

$300

$350

$400

$450

Ave

rag

e N

um

be

r o

f M

ac

hin

es

Dai

ly R

even

ue

per

Mac

hin

e

Revenue per Machine Machines

DANIA JAI ALAI (1)

0

200

400

600

800

1000

1200

1400

1600

1800

2000

$0

$50

$100

$150

$200

$250

$300

$350

$400

$450

Ave

rag

e N

um

be

r o

f M

ac

hin

es

Dai

ly R

even

ue

per

Mac

hin

e

Revenue per Machine Machines

ALL FACLITIES COMBINED

0

1000

2000

3000

4000

5000

6000

7000

8000

$0

$50

$100

$150

$200

$250

$300

$350

$400

$450

Ave

rag

e N

um

be

r o

f M

ac

hin

es

Dai

ly R

even

ue

per

Mac

hin

e

Revenue per Machine Machines

(1) Danias Casino was open February 20 2014 through October 12 2014

23

D

AT

A B

Y P

ER

MIT

HO

LD

ER

FA

CIL

ITY

Pari-Mutuel Permitholders with 2014-2015 Operating Licenses

--0

0

-0 -I

Pensacola Greyhound Track

bestbet Jacksonville

Orange Park Kennel Club

St Johns Greyhound Park

Creek Entertainment Gretna

Ocala Poker amp Jai Alai

Daytona B K C West Volusia

Sanford Orlando Penn Sanford

Orlando Jai Alai

Melbourne Greyhound Park

Sarasota Kennel Club

Fort Pierce Jai Alai

Naples Fort Myers Greyhound

Palm Beach K C P B Greyhound

The Isle at Pompano Park

Mardi Gras Casino Racetrack

Dania J A Dania Summer J A

Gulfstream GPTARP Tropical

Calder Casino

Miami Summer

8 Jai Alai

5 Thoroughbred

1 Harness

1 Limited Intertrack Wagering License (5506308 FS)

Hamilton Jai Alai C C

8 Slot Machine Gaming Facilities

C 24 Cardrooms

C

C

C

C

C

C

C

C

C

C

C

Ocala Breedersrsquo Sales

Tampa Bay Downs

Derby Lane

Tampa Greyhound Track

19 Greyhound

C

C

Key

S

S

S

S

C

C

C

5 Quarter Horse

Hialeah Park

S

S

C

Hamilton Downs

South Marion

C

Ebro Greyhound ParkC

C S

Ocala Breedersrsquo Sales

C

S

Flagler Dog Track amp Magic City Casino C S Facilities where two or more permits operate 2014 October 23

24

GREYHOUND PERMITHOLDERS

Florida remains the leader in greyhound racing in the United States with 19 permitholders operating at 12 tracks throughout the state A total of 3515 completed performances including charity and scholarship performances were conducted during this past fiscal year a minimal change from the previous year

During Fiscal Year 20142015 handle wagered on live greyhound performances decreased by approximately two percent Intertrack handle wagered on broadcasts of live Florida greyhound performances decreased by approximately three percent Simulcast handle wagered on broadcasts of performances from outside the state increased by approximately two percent Intertrack simulcast handle wagered on broadcast of performances from outside the state increased by approximately 15 percent Overall there was a decrease in total handle by approximately one percent for the Florida greyhound industry

Total paid attendance decreased by approximately three 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 approximately four percent during Fiscal Year 20142015 The greyhound industry accounted for approximately 303 percent of Floridarsquos total revenue and 319 percent of total handle from pari-mutuel performances

Greyhound permitholders reported paying a total of $25631721 in purses during Fiscal Year 20142015 For more detail on purses paid please refer to the following information by permitholder The division was able to confirm reported purse amounts from the weekly purse reports submitted in accordance with Section 61D-8006 Florida Administrative Code

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 Section 5501647 Florida Statutes provides a greyhound permitholder with credits in an amount equal to the uncashed pari-mutuel tickets remitted in the prior state fiscal year to the state which is applied against any taxes imposed the next fiscal year Additionally Section 5501647 Florida Statutes requires each permitholder to pay an amount not less than 10 percent of the credit provided by this section to any bona fide organization that promotes or encourages the adoption of greyhounds During Fiscal Year 20142015 total contributions provided to greyhound adoption units amounted to $136466 which exceeded the minimum statutory requirement

Total Live Performances (Completed) (1)

(1) Performances where eight or more races were h

3515 eld

Total Paid Attendance 276495

Total Live Performances (Actual) 3530 Total Admission Tax $11585

Total Racing Days 2392

Daytona Beach Kennel Club Inc Volusia County

Website wwwdaytonagreyhoundcom Telephone MailingStreet Address 960 South Williamson Boulevard Daytona Beach Florida 32114-7247 Fax

Meet Period 12152014 to 06302015

Racing Results Live Performances (Completed) 248 Purses Paid $1002456 Live Performances (Actual) 250 Racing Days 168 Paid Attendance 0

Total Admission Tax $0

3862526484 3862524808

Derby Lane St Petersburg Kennel Club Inc

Pinellas County

Website wwwderbylanecom MailingStreet Address 10490 Gandy Boulevard St Petersburg Florida 33702-2395 Telephone

Fax

Meet Period 01012015 to 06302015

Racing Results Live Performances (Completed) 207 Purses Paid $2197236 Live Performances (Actual) 207 Racing Days 155 Paid Attendance 0

Total Admission Tax $0

7278123339 7278123305

25

Ebro Greyhound Park Washington County Kennel Club Inc

Washington County

Website wwwgoebrocom Telephone MailingStreet Address 6558 Dog Track Road Ebro Florida 32437-1142 Fax

Meet Period 07012014 to 09202014 and 05022015 to 06302015

Racing Results Live Performances (Completed) 184 Purses Paid $463061 Live Performances (Actual) 184 Racing Days 92 Paid Attendance 8844

Total Admission Tax $323

8502343943 8505354442

Flagler Dog Track West Flagler Associates Ltd

Dade County

Website wwwmagiccitycasinocom Mailing Address Post Office Box 350940 Miami Florida 33135-0940 Telephone Street Address 401 NW 38th Court Miami Florida 33126-5638 Fax

Meet Period 07012014 to 10252014 and 06022015 to 06302015

Racing Results Live Performances (Completed) 153 Purses Paid $3396362 Live Performances (Actual) 163 Racing Days 103 Paid Attendance 0

Total Admission Tax $0

3056493000 3056314529

HampT Gaming Inc Dade County

See Mardi Gras Racetrack and Gaming Centers contact information for detail

Meet Period 02152015 to 04302015 at Mardis Gras

Racing Results Live Performances (Completed) 106 Purses Paid $1055684 Live Performances (Actual) 106 Racing Days 53 Paid Attendance 0

Total Admission Tax $0

Jacksonville Kennel Club Inc Jacksonville Greyhound Racing Inc

Duval County

Website wwwbestbetjaxcom Mailing Address Post Office Box 959 Orange Park Florida 32067-0959 Telephone Street Address 201 Monument Road Jacksonville Florida 32225-8106 Fax

Meet Period 07022014 to 09282014 at Orange Park

Racing Results Live Performances (Completed) 104 Purses Paid $931749 Live Performances (Actual) 104 Racing Days 77 Paid Attendance 0

Total Admission Tax $0

9046460001 9046460420

Jefferson County Kennel Club Inc Jefferson County

Mailing Address Post Office Box 400 Monticello Florida 32345-0400 Telephone Street Address 3079 North Jefferson Street Monticello Florida 32344-5685 Fax

Jefferson County license was suspended during the 20142015 year therefore no live Meet Period

performances were conducted Racing Results Live Performances (Completed) 0 Purses Paid $0 Live Performances (Actual) 0 Racing Days 0 Paid Attendance 0

Total Admission Tax $0

8509972561 8509973871

License Acquisitions LLC (Palm Beach Greyhound Racing) Palm Beach County

See Palm Beach Kennel Clubs contact information for detail

Meet Period 07012014 to 09302014 at Palm Beach Kennel Club

Racing Results Live Performances (Completed) 118 Purses Paid $986937 Live Performances (Actual) 118 Racing Days 92 Paid Attendance 6777

Total Admission Tax $91

26

Mardi Gras Racetrack and Gaming Center Hartman and Tyner Inc

Broward County

Website wwwmgflacom MailingStreet Address 831 North Federal Highway Hallandale Beach Florida 33009-2410

Meet Period 12012014 to 02142015

Racing Results Live Performances (Completed) 105 Purses Paid Live Performances (Actual) 106 Racing Days 53 Paid Attendance

Total Admission Tax

Telephone Fax

$1027511

0 $0

954-924-3200 9549243143

Melbourne Greyhound Park LLC Brevard County

Website wwwmgparkcom MailingStreet Address 1100 North Wickham Road Melbourne Florida 32935-8941

Meet Period 01022015 to 04182015

Racing Results Live Performances (Completed) 108 Purses Paid Live Performances (Actual) 108 Racing Days 92 Paid Attendance

Total Admission Tax

Telephone Fax

$371026

0 $0

3212599800 3212593437

Naples-Ft Myers Greyhound Track Southwest Florida Enterprises Inc

Lee County Website wwwnaplesfortmyersdogscom Mailing Address Post Office Box 2567 Bonita Springs Florida 34133-2567 Street Address 10601 Bonita Beach Road SW Bonita Springs Florida 34135-5620

Meet Period 10312014 to 05252015

Racing Results Live Performances (Completed) 398 Purses Paid Live Performances (Actual) 399 Racing Days 191 Paid Attendance

Total Admission Tax

Telephone Fax

$1701827

159675 $10158

2399922411 2399479244

Orange Park Kennel Club Inc Jacksonville Greyhound Racing Inc

Clay County

Website wwwbestbetjaxcom Mailing Address Post Office Box 959 Orange Park Florida 32067-0959 Street Address 455 Park Avenue Orange Park Florida 32073-3101

Meet Period 09292014 to 11302014 and 04272015 to 06292015

Racing Results Live Performances (Completed) 145 Purses Paid Live Performances (Actual) 145 Racing Days 108 Paid Attendance

Total Admission Tax

Telephone Fax

$1339454

0 $0

9046460001 9046460420

Palm Beach Kennel Club Investment Corporation of Palm Beach

Palm Beach County

Website wwwpbkennelclubcom MailingStreet Address 1111 North Congress Avenue West Palm Beach Florida 33409-6317

Meet Period 10012014 to 06302015

Racing Results Live Performances (Completed) 349 Purses Paid Live Performances (Actual) 350 Racing Days 271 Paid Attendance

Total Admission Tax

Telephone Fax

$3313872

25373 $815

5616832222 5614719114

Penn Sanford LLC dba Sanford-Orlando Kennel Club Seminole County

See SOKC LLCs contact information for detail Meet Period 07022014 to 12312014

Racing Results Live Performances (Completed) 146 Purses Paid Live Performances (Actual) 146 Racing Days 115 Paid Attendance

Total Admission Tax

$799409

0 0

27

Pensacola Greyhound Racing LLP Escambia County

Website wwwpensacolagreyhoundtrackcom Mailing Address Post Office Box 12824 Pensacola Florida 32591-2824 Telephone Street Address 951 Dog Track Road Pensacola Florida 32506-8236 Fax

Meet Period 07022014 to 1042014 and 01232015 to 06282015

Racing Results Live Performances (Completed) 160 Purses Paid $827398 Live Performances (Actual) 160 Racing Days 128 Paid Attendance 0

Total Admission Tax $0

8504558595 8504538883

SOKC LLC dba Sanford-Orlando Kennel Club Seminole County

Website wwwsanfordorlandokccom MailingStreet Address 301 Dog Track Road Longwood Florida 32750-6558 Telephone Meet Period 01012015 to 06292015 Fax

Racing Results

Live Performances (Completed) 181 Purses Paid $915315 Live Performances (Actual) 181 Racing Days 129 Paid Attendance 0

Total Admission Tax $0

4078311600 4078313997

Sarasota Kennel Club Inc Sarasota County

Website wwwsarasotakennelclubcom Telephone MailingStreet Address 5400 Bradenton Road Sarasota Florida 34234-2999 Fax

Meet Period 11072014 to 04252015

Racing Results Live Performances (Completed) 193 Purses Paid $791149 Live Performances (Actual) 193 Racing Days 143 Paid Attendance 75826

Total Admission Tax $198

9413557744 9413512207

St Johns Greyhound Park (Bayard Raceways Inc) Jacksonville Greyhound Racing Inc

St Johns County

Website wwwbestbetjaxcom Mailing Address Post Office Box 959 Orange Park Florida 32067-0959 Telephone Street Address 6322 Racetrack Road Jacksonville Florida 32259-2107 Fax

Meet Period 12012014 to 04262015 at Orange Park

Racing Results Live Performances (Completed) 166 Purses Paid $1652523 Live Performances (Actual) 166 Racing Days 124 Paid Attendance 0

Total Admission Tax $0

9046460001 9046460420

Tampa Greyhound Track TBDG Acquisition LLC

Hillsborough County

Website wwwtgtpokercom Mailing Address Post Office Box 8096 Tampa Florida 33674-8096 Telephone Street Address 8300 North Nebraska Ave Tampa Florida 33604-3107 Fax

Meet Period 07012014 to 12312014 at Derby Lane Racing Results Live Performances (Completed) 209 Purses Paid $2113033 Live Performances (Actual) 209 Racing Days 156 Paid Attendance 0 Paid Attendance 0 Total Admission Tax $0 Total Admission Tax $0

8139324313 8139325048

West Volusia Racing Inc Volusia County

See Daytona Beach Kennel Clubs contact information for detail

Meet Period 07012014 to 12132014 at Daytona Beach Kennel Club

Racing Results Live Performances (Completed) 235 Purses Paid $745719 Live Performances (Actual) 235 Racing Days 142 Paid Attendance 0

Total Admission Tax $0

28

JAi ALAI PERMITHOLDERS

Florida was the first state in the nation to conduct jai alai performances with the first fronton being built in 1926 There are eight jai alai permitholders operating at six frontons throughout Florida In fact Florida is now the only state where pari-mutuel wagering on live jai alai games is conducted A total of 925 completed performances including charity and scholarship performances were conducted during this past fiscal year an increase of approximately 19 percent from the previous fiscal year

During Fiscal Year 20142015 handle wagered on live jai alai performances decreased by approximately 39 percent Intertrack handle wagered on broadcasts of live Florida jai alai performances decreased by approximately 43 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 approximately 41 percent for the Florida jai alai industry

Total jai alai revenue to the state decreased by approximately three percent during Fiscal Year 20142015 The jai alai industry accounted for approximately 32 percent of Floridarsquos total revenue and 19 percent of total handle from pari-mutuel performances

Permitholders reported paying a total of $4745469 in playersrsquo awards For more detail on playersrsquo awards paid please refer to the following information by permitholder

Total paid attendance decreased by 100 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 (Completed) (1) 925 Total Paid Attendance 0 (1) Performances where eight or more games were held

Total Performances (Actual) 925

Total Gaming Days 522 Total Admission Tax $0

Dania Jai Alai Dania Entertainment Center LLC

Broward County

Website wwwcasinodaniabeachcom Telephone MailingStreet Address 301 East Dania Beach Boulevard Dania Beach Florida 33004-3016 Fax

Meet Period 10072014 to 12302014

Gaming Results Live Performances (Completed) 180 Paid Attendance 0 Live Performances (Actual) 180 Total Admission Tax $0 Live Operating Days 70 Players Awards Paid $939484

9549272841 9549257529

Dania Summer Jai Alai Dania Entertainment Center LLC

Broward County

See Dania Jai Alais contact information for detail

Meet Period 07012014 to 10062014 at Dania Jai Alai

Gaming Results Live Performances (Completed) 109 Paid Attendance 0 Live Performances (Actual) 109 Total Admission Tax $0 Live Operating Days 55 Players Awards Paid $622035

Ft Pierce Jai Alai Fronton Holdings LLC

St Lucie County

Website wwwcasinomiamijaialicom Telephone MailingStreet Address 1750 South Kings Highway Ft Pierce Florida 34945-3099 Fax

Meet Period 02272015 to 03272015 Miscellaneous Revenue to State $34538 (See Section 55009511(4) Florida Statutes for detail) Gaming Results Live Performances (Completed) 41 Paid Attendance 0 Live Performances (Actual) 41 Total Admission Tax $0 Live Operating Days 21 Players Awards Paid $152543

7724647500 7724640099

29

Hamilton Jai Alai and Poker Richmond Entertainment Inc

Hamilton County

MailingStreet Address 6968 US Highway 129 South Jasper Florida 32052-6774 Telephone Fax

Meet Period 05172015 to 06242015

Gaming Results Live Performances (Completed) 228 Paid Attendance 0 Live Performances (Actual) 228 Total Admission Tax $0 Live Operating Days 38 Players Awards Paid $17000

3866380011 3866380033

Miami Jai Alai Fronton Holdings LLC

Dade County

Website wwwcasinomiamijaialicom Telephone MailingStreet Address 3500 NW 37th Avenue Miami Florida 33142-4923 Fax

Meet Period 11022014 to 04302015

Gaming Results Live Performances (Completed) 153 Paid Attendance 0 Live Performances (Actual) 153 Total Admission Tax $0 Live Operating Days 153 Players Awards Paid $1461314

3056336400 3056347013

Ocala Poker and Jai Alai Second Chance Jai Alai LLC

Marion County

Website wwwocalapokerroomcom Mailing Address Post Office Box 580 Orange Lake Florida 32681-0580 Telephone Street Address 4601 NW Highway 318 Reddick Florida 32686 Fax

Meet Period 02022015 to 03022015 Miscellaneous Revenue to State $22000 (See Section 55009511(4) Florida Statutes for detail) Gaming Results Live Performances (Completed) 41 Paid Attendance 0 Live Performances (Actual) 41 Total Admission Tax $0 Live Operating Days 21 Players Awards Paid $147480

3525912345 3525913402

Orlando Jai Alai RB Jai Alai LLC Seminole County

Website wwworlandoliveeventscom Telephone MailingStreet Address 6405 South Highway 17-92 Fern Park Florida 32730-2057 Fax

Meet Period 04032015 to 05302015

Miscellaneous Revenue to State $15200 (See Section 55009511(4) Florida Statutes for detail) Gaming Results Live Performances (Completed) 43 Paid Attendance 0 Live Performances (Actual) 43 Total Admission Tax $0 Live Operating Days 34 Players Awards Paid $0

4073396221 4078314689

Summer Jai Alai Partnership Dade County

See Miami Jai Alais contact information for detail

Meet Period 08032014 to 10312014 and 05012015 to 06292015 at Miami Jai Alai

Gaming Results Live Performances (Completed) 130 Paid Attendance 0 Live Performances (Actual) 130 Total Admission Tax $0 Live Operating Days 130 Players Awards Paid $1405613

30

THOROUGHBRED PERMITHOLDERS

Florida continues to be a premier thoroughbred racing state with five permitholders operating at three tracks located in Central and South Florida A total of 330 completed performances including charity and scholarship performances were conducted during this past fiscal year a decrease of approximately 21 percent from the previous fiscal year

During Fiscal Year 20142015 handle on live thoroughbred performances increased by approximately four percent Handle from intertrack wagering increased approximately six percent Simulcast handle wagered on broadcasts of performances from outside the state decreased by approximately 46 percent Intertrack simulcast handle decreased by approximately two percent Overall total handle decreased by approximately 11 percent for the Florida thoroughbred industry

Total thoroughbred revenue to the state during Fiscal Year 20142015 decreased by approximately 12 percent from the prior year The thoroughbred industry accounted for approximately 581 percent of Floridarsquos total revenue and 601 percent of total handle from pari-mutuel performances

Permitholders reported paying a total of $86208744 in purses For more detail on purses paid please refer to the following information by permitholder The Florida Thoroughbred Breedersrsquo and Ownersrsquo Association did not dispute the amount of purses paid reported by the permitholders

Total paid attendance increased by eight 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 (Completed) (1) 330 Total Paid Attendance 101165

(1) Performances where eight or more races were held

Total Performances (Actual) 391

Total Racing Days 335 Total Admission Tax $20675

Calder Race Course Inc Churchill Downs Inc

Dade County

Website wwwcaldercasinocom Telephone MailingStreet Address 21001 NW 27th Avenue Miami Gardens Florida 33056-1461 Fax

Meet Period 10082014 to 11302014

Racing Results Live Performances (Completed) 40 Purses Paid $7375507 Live Performances (Actual) 100 Racing Days 44 Paid Attendance 0

Total Admission Tax $0

3056251311 3056252505

Gulfstream Park Racing Association Inc Stronach Group Broward County

Website wwwgulfstreamparkcom Telephone MailingStreet Address 901 South Federal Highway Hallandale Beach Florida 33009-7124 Fax

Meet Period 07012014 and 12062014 to 05222015 and 06302015

Racing Results Live Performances (Completed) 120 Purses Paid $62094688 Live Performances (Actual) 121 Racing Days 121 Paid Attendance 0

Total Admission Tax $0

9544547000 9544576291

Gulfstream Park Thoroughbred After Racing Program Inc Stronach Group Broward County

See Gulfstream Park Racing Association Incs contact information for detail

Meet Period 07042014 to 9072014 and 12102014

Racing Results Live Performances (Completed) 39 Purses Paid $1493679 Live Performances (Actual) 39 Racing Days 39 Paid Attendance 0

Total Admission Tax $0

31

Tampa Bay Downs Inc Hillsborough County

Website wwwtampabaydownscom Mailing Address Post Office Box 2007 Oldsmar Florida 34677-7007 Street Address 11225 Race Track Road Tampa Florida 33626-3122

Meet Period 07012014 11292014 to 05032015 and 06302015

Racing Results Live Performances (Completed) 91 Purses Paid Live Performances (Actual) 91 Racing Days 91 Paid Attendance

Total Admission Tax

Telephone Fax

$15244870

101165 $20675

8138554401 8138543539

Tropical Park LLC Churchill Downs Inc

Dade County See Calders contact information for detail

Meet Period 09112014 to 10042014 and 05232015 to 06282015 at Gulfstream Park

Racing Results Live Performances (Completed) 40 Purses Paid Live Performances (Actual) 40 Racing Days 40 Paid Attendance

Total Admission Tax

$0

0 $0

32

QUARTER HORSE PERMITHOLDERS

There are five permitholders conducting quarter horse racing performances at five tracks located in the State of Florida In Fiscal Year 20142015 a total of 117 completed performances were conducted an increase of approximately 17 percent from the previous fiscal year

During Fiscal Year 20142015 handle wagered on live quarter horse performances decreased by approximately five percent Intertrack handle wagered on broadcasts of performances increased by approximately 68 percent Simulcast handle wagered on broadcasts of performances from outside the state had no changes along with intertrack simulcast handle Overall total handle increased by approximately two percent for the Florida quarter horse industry

Total quarter horse revenue to the state during Fiscal Year 20142015 increased by approximately 16 percent The quarter horse industry accounted for approximately 11 percent of Floridarsquos total revenue and 03 percent of total handle from pari-mutuel performances

Permitholders reported paying a total of $6391000 in purses For more detail on purses paid please refer to the following information by permitholder The Florida Quarter Horse Breedersrsquo and Ownersrsquo Association was able to confirm the amount of purses paid reported by Hialeah Park

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

Total Performances (Completed) (1) 117 Total Paid Attendance 0 (1) Performances where eight or more races were held

Total Performances (Actual) 119

Total Racing Days 66 Total Admission Tax $0

Gretna Racing LLC Gadsden County

Website wwwcreekentertainmentcom Mailing Address Post office Box 70 Grenta Florida 32332 Telephone

Street Address 501 Racetrack Drive Gretna Florida 32332

Meet Period 07052014 to 10052014

Racing Results Live Performances (Completed) 38 Purses Paid $167000 Live Performances (Actual) 38 Racing Days 10 Paid Attendance 0

Total Admission Tax $0

8508756920

Hamilton Downs Horsetrack LLC Hamilton County

Mailing Address 6968 US Highway 129 Jasper Florida 32052-6774 Telephone

Street Address 2220 Northwest County Road 143 Jennings Florida 32053 Fax

Meet Period 06142015 to 06182015

Racing Results Live Performances (Completed) 20 Purses Paid $22000 Live Performances (Actual) 20 Racing Days 5 Paid Attendance 0

Total Admission Tax $0

3866380011

3866380033

Hialeah Park South Florida Racing Association LLC

Dade County

Website wwwhialeahparkcasinocom Telephone Mailing Address Post Office Box 158 Hialeah Florida 33011 Fax Street Address 2200 East 4th Avenue Hialeah Florida 33010

Meet Period 12262014 to 03032015

Racing Results Live Performances (Completed) 39 Purses Paid $5852000 Live Performances (Actual) 40 Racing Days 40 Paid Attendance 0

Total Admission Tax $0

3058858000 3058878006

33

Ocala Breeders Sales Company Inc Marion County

Website wwwobssalescom Telephone Mailing Address Post Office Box 99 Ocala Florida 34478-0099 Fax Street Address 1701 Southwest 60th Avenue Ocala Florida 34474-1800

Meet Period 1272015

Racing Results Live Performances (Completed) 0 Purses Paid $310000 Live Performances (Actual) 1 Racing Days 1 Paid Attendance 0

Total Admission Tax $0

3522372154 3522372357

South Marion Real Estate Holdings LLC Central Florida Gaming LLC

Marion County

Mailing Address Post Office Box 6331 Ocala Florida 34478 Telephone Street Address 6390 SE 177th Place Summerfield Florida 34491 Fax

Meet Period 07012014 to 07102014

Racing Results Live Performances (Completed) 20 Purses Paid $40000 Live Performances (Actual) 20 Racing Days 10 Paid Attendance 0

Total Admission Tax $0

3528177522 None Listed

34

~ ra- HARNESS PERMITHOLDERS

PARI-MUTUEL INDUSTRY

Pompano Park is the only permitholder conducting harness horse racing performances in the State of Florida A total of 126 completed performances including charity and scholarship performances were conducted during this past fiscal year which is the same as the previous year

During Fiscal Year 20142015 handle wagered on live harness performances increased by approximately three percent Intertrack handle wagered on broadcasts of live Florida harness performances increased by approximately 33 percent Simulcast handle wagered on broadcasts of performances from outside the state increased by approximately seven percent while intertrack simulcast handle increased by approximately six percent Overall total handle increased by approximately seven percent for the Florida harness industry

Total revenue to the state during Fiscal Year 20142015 increased by approximately four percent from the prior fiscal year The harness industry accounted for approximately 73 percent of Floridarsquos total revenue and 58 percent of total handle from pari-mutuel performances

Pompano Park reported paying $8614066 in purses For more detail on purses paid please refer to the information below The Florida Standardbred Breedersrsquo and Ownersrsquo Association was able to confirm the amount of purses paid reported by Pompano Park

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

Total Performances (Completed) (1) 126 Total Paid Attendance 0 (1) Performances where eight or more races were held

Total Performances (Actual) 126

Total Racing Days 126 Total Admission Tax $0

Isle Casino and Racing at Pompano Park PPI Inc

Broward County

Website pompano-parkisleofcapricasinoscom Telephone 9549722000 MailingStreet Address 777 Isle of Capri Circle Pompano Beach Florida 33069-3104 Fax 9549700882

Meet Period 10042014 to 06272015

Racing Results Live Performances (Completed) 126 Purses Paid $8614066 Live Performances (Actual) 126 Racing Days 126 Paid Attendance 0

Total Admission Tax $0

SUMMARY

During Fiscal Year 20142015 the total handle wagered for all industries exceeded $779 million a decrease of approximately eight percent from the prior fiscal year Total pari-mutuel completed performances including charity and scholarship performances conducted during Fiscal Year 20142015 increased by approximately one percent from the previous fiscal year

The state realized revenue from performances of approximately $109 million a decrease of roughly eight percent from the prior fiscal year Of the $109 million collected greyhound permitholders accounted for 303 percent thoroughbreds for 581 percent harness for 73 percent jai alai for 32 percent and quarter horse for 11 percent

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

35

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 50 national champions Florida also produced ldquoAffirmedrdquo the eleventh horse to have swept the Triple Crown (1978) OcalaMarion County Florida is home to some of the leading breeding farms in the country The industry boasts 19 classic wins (Kentucky Derby Preakness Stakes and Belmont Stakes) 26 Breedersrsquo Cup Day champions and six horses of the year

The Florida Thoroughbred Breedersrsquo and Ownersrsquo Association (FTBOA) funds the Florida-bred Stakes Program which is implemented at Floridas Thoroughbred racetracks Through a percentage of pari-mutuel handle Florida Thoroughbred permitholders contributed $7685619 to the FTBOA during Fiscal Year 20142015 The FTBOA paid out $4988595 in Breedersrsquo Awards and $1294250 through the Florida-bred Stakes Program The Florida-bred Stakes Program includes ldquoFlorida Sire Stakesrdquo at Gulfstream Park ldquoSunshine Millions Previewrdquo at Gulfstream Park West ldquoFlorida Cup Dayrdquo at Tampa Bay Downs and additional funds for supplements to Florida-bred Preferred Stakes Races during the Gulfstream and Tampa Bay Downsrsquo meets

The Florida Standardbred Breedersrsquo and Ownersrsquo Association a non-profit organization and the only organized representative of Standardbred horsemen in the State of Florida is the designated association for the allocation and distribution of funds for Florida-bred racing Promotional activities include providing breeder and stallion awards for eligible Florida-bred horses during Pompano Parkrsquos 20142015 meet as well as awards for Florida Breedersrsquo Stake races The FSBOA also inaugurated a Breeder Incentive program in 2014 with the goal of offering Standardbred breeders a financial reward for the production of Florida-bred foals This program will continue in future years 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 $1013697

Section 5502625(5)(a) Florida Statutes designates the Florida Quarter Horse Breedersrsquo and Ownersrsquo Association (FQHBOA) as the authorized organization to receive breeders and awards payments from the permitholders and make payments in accordance with Florida Statutes

By agreement Hialeah Park pays 2 percent of the total purse to FQHBOA for breedersrsquo and ownersrsquo awards This is in excess of statutory requirements Other tracks pay a sum equal to the breaks plus one percent of all pari-mutuel pools conducted during their meets for supplementing purses and prizes for the general promotion of owning and breeding quarter horses in Florida as authorized in Florida Statutes

During 20142015 $115000 was paid out to 63 ownersrsquo and breedersrsquo in awards Each fiscal year total awards have increased since itrsquos first awards in 20092010

Note This promotional program information is provided by respective Breeders and Owners Associations

36

UNIVERSITY OF FLORIDA COLLEGE OF VETERINARY MEDICINE RACING LABORATORY

The Florida Racing Laboratory in the College of Medicine at the University of Florida is an International Organization for Standardization ISO 17025 accredited laboratory that employs various procedures to detect and identify prohibited drugs medications stimulants depressants hypnotics local anesthetics and drug-masking agents in the blood urine or other bodily fluids of racing horses and greyhounds

During Fiscal Year 20142015 the Laboratory received and processed 67587 samples and performed 254238 analyses The vigilant monitoring of samples by the Laboratory serves to deter the use of prohibited drugs in racing animals in Florida

Horse UrineBlood Greyhound Urine 1 Investigative Samples Received 16337 51233 17 Samples Analyzed 16280 30340 17 Number of Analyses 76382 177815 41 Positives 163 9 NA

1 Volume Not Sufficient For Testing 21711 (424 of total number of samples received) Note From January 31 2015 through June 14 2015 there were 14509 greyhound samples collected Of this total 5296 were testable samples and 9213 were quantity not sufficient for analysis During this timeframe there were 2398 attempts to collect samples from greyhounds that did not urinate

DRUG POSITIVES FOR FISCAL YEAR 20142015

Types of Positives (ARCI Drug Class) Horse Greyhound Acepromazine metabolite (3) 5 0

Acepromazine metabolite (3) Methocarbamol (4) Phenylbutazone (na) 1 0

Benzoylecgonine (1) 0 3

Boldenone (3) 4 0

Carprofen (4) 0 1

Clenbuterol (3) 51 0

Clenbuterol (3) Flunixin (4) 1 0

Dimethylsuloxide (DMSO) (5) 15 0

Flunixin (4) 5 2

Glycopyrrolate (3) 1 0

Ibuprofen (4) Methocarbamol (4) 1 0

Isoxsuprine (4) 1 0

Methocarbamol (4) 5 0

Naproxen (4) 1 0

Naproxen (4) Phenylbutazone (na) 1 0

Phenylbutazone (NA) 56 0

Procaine (3) 2 2

Testosterone (3) 5 0

Testosterone (3) Boldenone (3) 1 0

Testosterone (3) Nandrolone (3) Dimethylsuloxide (DMSO) (5) 3 0

Theobromine (4) 0 1

Zipaterol (2) 4 0

TOTALS 163 9

Class (1) Stimulant and depressant drugs that have the highest potential to affect performance and that have no generally accepted meidcal use in the racing horse

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 horse but the pharmacology of which

suggests less potential to affect performance than drugs in Class 2 Class (4) This class includes therapeutic medications that would be expected to have less potential to affect performance than those

in Class 3 Class (5) This class includes therapeutic medications for which concentration limits have been established by the racing jurisdictions

as well as certain miscellaneous agents such as dimethylsulfoxide (DMSO) and other medications as determined by the regulatory bodies

37

F

INA

NC

IAL

ST

AT

EM

EN

TS

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

SLOT ACTIVITIES AND INDIAN GAMING COMPACT FISCAL YEAR 20142015

State Revenue From Regular Performances Tax on Attendance $ 32258 Daily License Fees 2317268 Tax on Handle 8543609

State Revenue From Pari-Mutuel Performances (1) $ 10893135

Other State Revenue Occupational Licenses $ 525302 Fingerprint Fees 235539 Escheated Tickets (2) 795228 Racing Scholarship Funds (2) 0 PMW Trust Fund - Drug Fines 87650 Miscellaneous Revenue 32581 General Revenue Fund - Other Fines 20025

Other State Revenue $ 1696325

Total Pari-Mutuel State Revenue $ 12589460

State Revenue From Cardrooms Table Fees $ 693000 Gross Receipts(3) 13589789 Occupational Licenses 184502

Total State Revenue From Cardrooms $ 14467291

State Revenue From Slots CompulsiveAddictive Gambling Fee (4) $ 1750000 Facility License Fee (4) 14000000 Slot Taxes(5) 182584841 Fingerprint Fees 30028 Occupational Licenses 337334 Miscellaneous Revenue 5572 Miscellaneous Fines 11300

Total State Revenue From Slots $ 198719075

Total State Revenue Generated From Pari-Mutuel Cardroom and Slots $ 225775826

State Revenue From Indian Gaming Compact Indian Gaming Compact (6) $ 255610619 Indian Gaming Compact Reimbursements 253772

Total State Revenue From Indian Gaming Compact $ 255864391

TOTAL STATE REVENUE GENERATED $ 481640217

(1) Daily license fees and taxes reported above reported above are amounts collected and not reflect amounts due

(2) Escheated tickets and Racing Scholarship Funds are distributed to the Department of Education

(3) One-half of cardroom gross receipts is deposited into the General Revenue Fund

(4) Both amounts include payments from Calder Casio and Race Course Gulfstream Park Racing and Casino Mardi Gras Racetrack and Gaming Center Isle Casino and Racing at Pompano Park Flagler Dog Track and Magic City Casino Miami Jai Alai and South Florida Racing Association (Hialeah Park)

(5) Slot taxes are distributed to the Department of Education

(6) Indian Gaming Compact payments are deposited into the General Revenue Fund

38

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

BALANCE SHEET SPECIAL REVENUE FUND

FOR FISCAL YEAR ENDED JUNE 30 2015

2015 2014

ASSETS

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

$ 753311 3254344

368284 15699389

(36217) 5066

286564

$ 6567906731219

34812815266142

(32884)11371

175988

TOTAL ASSETS $ 20330741 $ 23156753

LIABILITIES amp FUND EQUITY Liabilities Accounts payable $ 98554 $ 131567 Accrued salaries 282993 245289 Due to other funds 15432 4325 Due to other state agencies 14092160 13612023 Due to general revenue 685418 665939 Compensated absences - 9313

Total Liabilities 15174556 14668455

Fund Equity Unreserved 5156185 8488298

Total Fund Equity 5156185 8488298

TOTAL LIABILITIES amp FUND EQUITY $ 20330741 $ 23156753

The financial statements and notes are for informational purposes only

39

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 2015

FINAL 2015 2014

BUDGET ACTUAL VARIANCE ACTUAL

REVENUES

Fees Charges Commissions and Sales

Licenses and Permits

Taxes

Fines Forfeits Judgments and Settlements

Interest and Dividends Net

Refunds

Miscellaneous Receipts

$ 19552155

552304

197324441

212335

29537

250000

211412

$ 19301397

712058

198093473

95112

122153

254983

31106

$ (250758) $

159754

769032

(117223)

92616

4983

(180306)

19569151

502696

190162520

116787

84893

270769

213872

Total Revenues 218132184 218610282 478098 210920688

EXPENDITURES CURRENT OPERATING

Salaries

Other Personal Services

Other Operating Expenditures

Operation of Motor Vehicles

Risk Management

State Attorney-Slots

PMW Lab Services

PMW Compliance System

TrDMSHR SVCSSTW Contract

Cardroom Tax Distribution

Other Contracted Services

Compulsive Gambling Prevention

Racing Animal Med Research

OPERATING CAPITAL OUTLAY

Acquisition of Motor Vehicles

Assessment for Fingerprinting

Service Charge to General Revenue

Refunds

Transfer to FDLE Slots Investigation

Transfers to Other Funds

Transfers to General Revenue

7104979 1677615 976075 81743

169792 222971

2266000 296476 58635

1800000 141731 930000 100000

23895 24802

460400 3150000 164650

‐188594212

27000000

6494226 1465527 842849 61944

169792 222971

2266000

246396 58635

1701933 29530

930000 93633 12523 20385

374197 2859023

13173 -

184079657

20000000

610753

212087

133226

19799

-

-

-

50080

-

98067

112201

0

6367

11372

4417

86203

290977

151477

-

4514555

7000000

6429448

1237420

736549

78141

105689

208651

2266000

246415

57114

1658542

31082

600000

100000

32240

54798

320769

2937007

132397

-

175530395

18500000

Total Expenditures 235243976 221942395 13301581 211262657

Excess (Deficiency) of Revenues Over (Under) Expenditures

FUND BALANCE JULY 1 2014

(17111792)

8488298

(3332113)

8488298

(12823484)

-

(341969)

8830267

FUND BALANCE JUNE 30 2015 $ (8623494) $ 5156185 $ (12823484) $ 8488298 (1) (1)

(1) Does not include budget of $37000000 for category 190000 Investments Actual expenditures for category 190000 were closed into the investment account

The financial statements and notes are for informational purposes only

40

CA

RD

RO

OM

PA

RI-

MU

TU

EL

AN

DS

LO

T S

TA

TU

TE

MA

TR

IX

STATUTE TOPIC GREYHOUND JAI ALAI THOROUGHBRED HARNESS QUARTER HORSE

FEES $80 per race $40 per game $100 per race $100 per race $100 per race

Daily License Fees On Live

On-track Handle

5500951(1)(a) FS 5500951(1)(a) FS 5500951(1)(a) FS 5500951(1)(a) FS 5500951(1)(a) FS

$80 per race but not to exceed $40 per game but not to exceed $100 per race but not to exceed $100 race but not to exceed $500 $100 per race but not to exceed Daily License $500 per day $500 per day $500 per day per day $500 per day

Fees On Simulcast Handle

5500951(1)(a) FS 5500951(1)(a) FS 5500951(1)(a) FS 5500951(1)(a) FS 5500951(1)(a) FS

OUTS (ESCHEATS)

Live On-track Handle

Paid to the state of Florida 5501645(2) FS

Paid to the state of Florida 5501645(2) FS

Retained by permitholder 5502633(3) FS

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)

FS FS

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

TAXES

Tax On Admissions

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

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

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

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

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

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

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

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

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

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

Tax On Live On-track Handle

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

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

05 of handle 55009515(2)(a) FS

05 of handle 55009512(2)(a) FS

1 of handle 5500951(3)(a) FS

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) FS

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

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) FS

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) FS

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) FS

This matrix represents a summary of 2014 Statutes Please refer to the cite noted by statutory topic for specific language governing pari-mutuel wagering

41

STATUTE TOPIC GREYHOUND JAI ALAI THOROUGHBRED HARNESS QUARTER HORSE

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

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 FS

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 FS

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

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

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 FS

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) FS

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

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

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

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 FS

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

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

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

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 FS

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

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

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 FS

Year then tax on handle is 23 5500951(3)(c)2 FS

CHARITY PERFORMANCES

Maximum of five days Maximum of five days Maximum of five days Maximum of five days Maximum of five days 5500351(1) FS 5500351(1) FS 5500351(1) FS 5500351(1) FS 5500351(1) FS

Permitholders are allowed to Permitholders are allowed to One additional scholarship day to conduct one additional day to be conduct two additional tracks located in Hillsborough designated as ldquoGreyhound Adopt- performances known as ldquoRetired County for the benefit of Pasco-A-Pet Day Proceeds are paid to Jai Alai Playersrsquo Charity Dayrdquo for a Hernando Community College bona fide organizations that fund to benefit retired jai alai 5500351(6)(a) and promote the adoption of players 5500351(8) FS 5500351(6)(b) FS greyhounds 5501648(2) FS

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 FS

This matrix represents a summary of 2014 Statutes Please refer to the cite noted by statutory topic for specific language governing pari-mutuel wagering

42

STATUTE TOPIC GREYHOUND JAI ALAI THOROUGHBRED HARNESS QUARTER HORSE

TAX CREDITS amp EXEMPTIONS

(excluding charity performances

unless otherwise noted)

Tax exemption of $360000 per state fiscal year or $500000 for three permitholders that held a full live schedule in 1995 and closest to another state authorizing greyhound racing 55009514(1) FS

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) FS

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 is paid directly to the Jockeys Guild by the permitholders 55009515(6) FS

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

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

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 FS

$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 FS

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

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) FS

This matrix represents a summary of 2014 Statutes Please refer to the cite noted by statutory topic for specific language governing pari-mutuel wagering

43

STATUTE TOPIC STATUTE REFERENCE SUMMARY

FEES

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

TAXES

Tax On Cardroom Gross Receipts

849086(13)(a) FS

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts Pursuant to Section 849086(13)(c) FS one-half credited to Pari-Mutuel Wagering Trust Fund and one-half being credited to the General Revenue Fund

Tax On Admissions 849086(13)(b) FS

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

FINES

Administrative Fine 849086(14)(c) FS An administrative fine up to $1000 for each violation may be imposed on any person who has violated or failed to comply with the provisions of Section 849086 FS

ANNUAL DISBURSEMENT TO COUNTIES AND MUNICIPALITIES

Annual Disbursement To Counties and Municipalities

849086(13)(h) FS One-quarter of moneys deposited into the Pari-Mutuel Wagering Trust Fund shall by October 1 of each year be distributed to the local counties or municipalities where the approved cardrooms are located

This matrix represents a summary of 2014 Statutes Please refer to the cite noted by statutory topic for specific language governing operation of cardooms

44

STATUTE TOPIC STATUTE REFERENCE SUMMARY

FEES

Slot License Fee 551106(1)(a) FS Annual fee for each slot machine facility is $2 million paid with the initial license application and annual 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 551106(3) FS

The tax rate on slot machine revenues is 35 Payment for the tax on slot machine revenues shall be remitted by 3 pm on the 5th day of each calendar month for taxes imposed and collected for the preceding calendar month If the 5th day of the calendar month falls on a weekend payments shall be remitted by 3 pm the first Monday following the weekend

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 for 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 Penalties

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 2014 Statutes Please refer to the cite noted by statutory topic for specific language governing slot operations

45

  • Table of Contents 2014-2015
  • Overview 2014-15
  • Division overview 1415
  • Events Shaping 2014-15
  • Fiscal Years Comparative Data 2014-15
  • PMW Graphs 2014-2015
  • PMW Handle Statistics 2014 2015
  • Guest Handle by Host 2014-2015
  • 20142015 Charity-scholarship
  • Cardroom Statistics 2014-2015
  • Cardroom Revenue 2014 2015
  • Slot Comparative Data 2014-2015
  • Daily revenue per machine 14-15
  • 2014-15 permitholder map for report
  • Permitholder Contact Operating In 84rd annual rpt
  • Promotional Programs for FL Horses 20142015
  • Drug Positives for 2014-15
  • Summary of State Revenue 2014-2015 (Final
  • PMW 06 30 15 Final Report
  • PMW Statute Matrix 2014-2015
  • Cardroom Statute Matrix 2014-2015
  • Slot Statute Matrix 20142015
  • Annual Report Cover 2416pdf
    • Florida Department of Business and Professional Regulation
Page 14: Division of Pari-Mutuel Wagering Annual Report …...2016/03/07  · This annual report encompasses the fiscal year which began July 1, 2014, and ended June 30, 2015. This is the 84th

COMPONENTS OF PARI-MUTUEL HANDLE FROM PERFORMANCES

Fiscal Year 20142015

Greyhound Racing Permitholders

Daytona Beach Kennel Club Inc $41860 $27918 $34689 $2476233 $6810996 $9391696

Derby Lane (St Petersburg Kennel Club Inc) 120000 466058 131202 4802255 17654017 23173532

Ebro Greyhound Park 19127 13555 1638 479170 1091489 1604979

Flagler Dog Track 116160 462594 65415 3796114 15426402 19866685

HampT Gaming Inc dba Mardi Gras Racetrack 39786 214765 37140 2356433 9155873 11803997

Jacksonville Kennel Club Inc 16800 9975 91786 2552628 8582510 11253699

License Acquistions LLCdba Palm Beach Greyhound Racing 36000 80036 68758 3062175 10464529 13711498

Mardi Gras Racetrack and Gaming Center 16020 22329 43629 1784986 6407023 8273987

Melbourne Greyhound Park LLC 18455 2708 0 48113 156951 226227

Naples-Ft Myers Greyhound Track 104320 226005 47039 3648257 13420355 17445976

Orange Park Kennel Club Inc 14400 0 89388 3310699 10962529 14377016

Palm Beach Kennel Club 154240 625301 105299 8828679 35547082 45260601

Penn Sanford LLC dba Sanford-Orlando Kennel Club 14560 13158 15123 1718967 6231279 7993087

Pensacola Greyhound Racing LLP 23281 9728 0 231509 785922 1050440

SOKC LLC dba Sanford-Orlando Kennel Club 38800 74952 17047 2241280 8354860 10726939

Sarasota Kennel Club Inc 16880 14029 33965 1789458 5713340 7567672

St Johns Greyhound Park 25200 42385 83833 3943291 13143155 17237864

Tampa Greyhound Track 45600 131680 99659 4575828 15458103 20310870

West Volusia Racing Inc 17240 0 27720 2006288 5479953 7531201 Total Greyhound Permitholders $878729 $2437176 $993330 $53652363 $190846368 $248807966

Jai Alai Permitholders

Dania Jai Alai $57600 $0 $783 $715530 $2341642 $3115555

Dania Summer Jai Alai 41040 0 767 660115 2122697 2824619

Ft Pierce Jai Alai 13120 0 0 18781 92385 124286

Hamilton Jai Alai and Poker (A) 72960 0 0 (72956) 14 18

Miami Jai Alai 73440 0 6427 1220032 3713589 5013488

Ocala Poker and Jai Alai 13120 0 0 (13111) 35 44

Orlando Jai Alai 13760 0 0 (13095) 43 708

Summer Jai Alai 62400 0 7152 987624 3020351 4077527 Total Jai Alai Permitholders $347440 $0 $15129 $3502920 $11290756 $15156245

Thoroughbred Racing Permitholders

Calder Race Course Inc(B) $47000 $125812 $115709 $4084337 $16309003 $20681861

Gulfstream Park Thoroughbred After Racing Program Inc 42600 130616 130398 4289825 17464900 22058339

Gulfstream Park Racing Association Inc (B) 297200 4072917 196831 60234881 245531985 310333814

Tampa Bay Downs Inc 265600 1203805 72514 18999172 77534717 98075808

Tropical Park LLC (B) 40200 123415 74103 3299868 13424384 16961970 Total Thoroughbred Permitholders $692600 $5656565 $589555 $90908083 $370264989 $468111792

Harness Racing Permitholders

Isle Casino and Racing at Pompano Park $302000 $502631 $11865 $9273018 $35385884 $45475398

Quarter Horse Racing Permitholders

Gretna Racing LLC $30400 $508 $0 ($23043) $42951 $50816

Hamilton Downs Horsetrack LLC 16000 0 0 ($15999) 5 6

Ocala Breeders Sales Company Inc 200 139 0 $4088 16785 21212

South Florida Racing Association LLC (Hialeah Park) 33900 19316 0 $296156 1362091 1711463

South Marion Real Estate Holdings LLC 16000 12 0 ($15813) 1039 1238

Total Quarter Horse Permitholders $96500 $19975 $0 $245389 $1422871 $1784735

$2317269 $8616347 $1609879 $157581773 $609210868 $779336136TOTAL FOR ALL PERMITHOLDERS

Daily License Fee Tax on Handle Total Paid To

Charities Permitholder Revenues From

Pari-Mutuel Handle Public Pool Total Handle

Daily license fees and taxes were not collected Permitholder relinquished jai alai permit (A)

(B) Daily license fees and taxes reported above are amounts due from performances held and do not equal amounts collectedpaid

11

TOTAL STATE REVENUE FROM PERFORMANCES

Fiscal Year 20142015

Greyhound Racing Permitholders

Daytona Beach Kennel Club Inc

Derby Lane (St Petersburg Kennel Club Inc)

Ebro Greyhound Park

Flagler Dog Track

HampT Gaming Inc dba Mardi Gras Racetrack

Jacksonville Kennel Club Inc

License Acquistions LLCdba Palm Beach Greyhound Racing

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 Racing LLP

SOKC LLC dba Sanford-Orlando Kennel Club

Sarasota Kennel Club Inc

St Johns Greyhound Park

Tampa Greyhound Track

West Volusia Racing Inc

otal Greyhound Permitholders T

ai Alai Permitholders J

Dania Jai Alai

Dania Summer Jai Alai

Ft Pierce Jai Alai

Hamilton Jai Alai and Poker (B)

Miami Jai Alai

Ocala Poker and Jai Alai

Orlando Jai Alai

Summer Jai Alai

Total Jai Alai Permitholders

Thoroughbred Racing Permitholders

Calder Race Course Inc(C)

Gulfstream Park Thoroughbred After Racing Program Inc

Gulfstream Park Racing Association Inc(C)

Tampa Bay Downs Inc

Tropical Park LLC(C)

Total Thoroughbred Permitholders

arness Racing Permitholders H

Isle Casino and Racing at Pompano Park

Quarter Horse Racing Permitholders

Gretna Racing LLC

Hamilton Downs Horsetrack LLC

Ocala Breeders Sales Company Inc South Florida Racing Association LLC (Hialeah Park) South Marion Real Estate Holdings LLC otal Quarter Horse Permitholders T

TOTAL FOR ALL PERMITHOLDERS

LIVE SIMULCAST ITW ITW SIM CHARITY

PERFORMANCES

Tax on Handle Daily License

Fee Total Live Taxes and

Fees Collected Tax on Handle Daily

License Fee

Total Simulcast Taxes and Fees

Collected Tax on Handle

Tax on Handle Daily License Fee

TOTAL TAXES AND FEES

COLLECTED (A)

$11979 $18480 $30459 $3808 $6500 $10308 $12131 $0 $16880 $69778

216139 105600 321739 0 0 0 249919 0 14400 586058

13555 17207 30762 0 0 0 0 0 1920 32682

29327 55600 84927 38555 47000 85555 73144 321568 13560 578754

7606 9280 16886 56031 20806 76837 10378 140750 9700 254551

4285 2400 6685 0 0 0 5690 0 14400 26775

30663 21600 52263 0 0 0 49373 0 14400 116036

4838 4320 9158 3951 2000 5951 5048 8492 9700 38349

2708 18455 21163 0 0 0 0 0 0 21163

145073 94400 239473 0 0 0 80932 0 9920 330325

0 0 0 0 0 0 0 0 14400 14400

261698 139840 401538 0 0 0 363603 0 14400 779541

7895 7200 15095 0 0 0 5263 0 7360 27718

9728 23281 33009 0 0 0 0 0 0 33009

42941 31600 74541 0 0 0 32011 0 7200 113752

11049 8560 19609 0 0 0 2980 0 8320 30909

17897 10800 28697 0 0 0 24488 0 14400 67585

65803 31200 97003 0 0 0 65877 0 14400 177280

0 0 0 0 0 0 0 0 17240 17240

$883184 $599823 $1483007 $102345 $76306 $178651 $980837 $470810 $202600 $3315905

$0 $56960 $56960 $0 $0 $0 $0 $0 $640 $57600

0 40400 40400 0 0 0 0 0 640 41040

0 12800 12800 0 0 0 0 0 320 13120

0 72960 72960 0 0 0 0 0 0 72960

0 70560 70560 0 0 0 0 0 2880 73440

0 13120 13120 0 0 0 0 0 0 13120

0 12160 12160 0 0 0 0 0 1600 13760

0 60000 60000 0 0 0 0 0 2400 62400

$0 $338960 $338960 $0 $0 $0 $0 $0 $8480 $347440

$18897 $40000 $58897 $3 $1000 $1003 $106855 $57 $6000 $172812

35478 34600 70078 0 0 0 95138 0 8000 173216

227247 115200 342447 317057 173500 490557 596688 2931925 8500 4370117

72707 83500 156207 23159 174000 197159 330124 777815 8100 1469405

28567 32800 61367 0 0 0 94848 0 7400 163615

$382896 $306100 $688996 $340219 $348500 $688719 $1223653 $3709797 $38000 $6349165

$16888 $115600 $132488 $60933 $179000 $239933 $49710 $375100 $7400 $804631

$508 $30400 $30908 $0 $0 $0 $0 $0 $0 $30908

0 16000 16000 0 0 0 0 0 0 16000

139 200 339 0 0 0 0 0 0 339 14076 33900 47976 0 0 0 5240 0 0 53216

12 16000 16012 0 0 0 0 0 0 16012 $14735 $96500 $111235 $0 $0 $0 $5240 $0 $0 $116475

$1297703 $1456983 $2754686 $503497 $603806 $1107303 $2259440 $4555707 $256480 $10933616

(A) The amounts shown are taxes and fees collected after the application of any applicable tax credits and do not include admissions tax

(B) Daily license fees and taxes were not collected Permitholder relinquished jai alai permit

(C) Daily license fees and taxes reported above are amounts due from performances held and do not equal amounts collectedpaid

12

--ON-TRACK INTERTRACK TOTAL REGULAR ON-TRACK INTERTRACK TOTAL CHARITY

Live Simulcast ITW ITWS

HANDLE

Live Simulcast ITW ITWS

SCHOLARSHIP HANDLE

TOTAL HANDLE

$3523371 $868918 $4427490 $0 $8819779 $297699 $42626 $231592 $0 $571917 $9391696

9533807 0 11638810 0 21172617 1059192 0 941723 0 2000915 23173532

1583425 0 0 0 1583425 21554 0 0 0 21554 1604979

1403931 1356247 3970170 11921720 18652068 133346 74775 325616 680880 1214617 19866685

1314178 2268887 1825420 5740184 11148669 125328 116342 144473 269185 655328 11803997

3301767 0 6314736 0 9616503 606191 0 1031005 0 1637196 11253699

3670413 0 8609171 0 12279584 444347 0 987567 0 1431914 13711498

1191095 1367504 1692222 3217762 7468583 152555 157931 158399 336519 805404 8273987

226227 0 0 0 226227 0 0 0 0 0 226227

9175441 0 7474514 0 16649955 489142 0 306879 0 796021 17445976

4494472 0 8341268 0 12835740 658105 0 883171 0 1541276 14377016

14584456 809 28703171 0 43288436 807857 0 1164308 0 1972165 45260601

3700210 0 4006735 7706945 121092 0 165050 0 286142 7993087

1050440 0 0 0 1050440 0 0 0 0 0 1050440

5373679 0 5043177 10416856 138849 0 171234 0 310083 10726939

4807906 0 2255502 7063408 397063 0 107201 0 504264 7567672

5569600 0 10211580 0 15781180 603425 0 853259 0 1456684 17237864

7914731 0 10838847 18753578 705749 0 851543 0 1557292 20310870

2510139 1001830 3551843 0 7063812 208727 67637 191025 0 467389 7531201

$84929288 $6864195 $118904656 $20879666 $231577805 $6970221 $459311 $8514045 $1286584 $17230161 $248807966

$571897 $0 $2508977 $0 $3080874 $6959 $0 $27722 $0 $34681 $3115555

587303 0 2205463 0 2792766 4325 0 27528 0 31853 2824619

122082 0 0 0 122082 2204 0 0 0 2204 124286

18 0 0 0 18 0 0 0 0 0 18

2123034 0 2650181 0 4773215 132045 0 108228 0 240273 5013488

44 0 0 0 44 0 0 0 0 0 44

530 0 0 0 530 178 0 0 0 178 708

1634190 0 2213369 0 3847559 108949 0 121019 0 229968 4077527

$5039098 $0 $9577990 $0 $14617088 $254660 $0 $284497 $0 $539157 $15156245

$3779406 $643 $7653369 $3388 $11436806 $542358 $586922 $1230769 $6885006 $9245055 $20681861

7095663 0 5448365 0 12544028 1547278 2330484 1080818 4555731 9514311 22058339

45449497 63411323 34882808 147246936 290990564 9304122 2587158 4009765 3442205 19343250 310333814

18334591 4631854 22749018 45949688 91665151 2079980 215739 2133899 1981039 6410657 98075808

5713383 0 5377935 0 11091318 1542846 1138461 1252356 1936989 5870652 16961970

$80372540 $68043820 $76111495 $193200012 $417727867 $15016584 $6858764 $9707607 $18800970 $50383925 $468111792

$3377614 $12186640 $1654272 $27270383 $44488909 $175674 $204682 $108546 $497587 $986489 $45475398

$50816 $0 $0 $0 $50816 $0 $0 $0 $0 $0 $50816

6 0 0 0 6 0 0 0 0 0 6

21212 0 0 0 21212 0 0 0 0 0 21212

1407629 0 303834 0 1711463 0 0 0 0 0 1711463

1238 0 0 0 1238 0 0 0 0 0 1238

$1480901 $0 $303834 $0 $1784735 $0 $0 $0 $0 $0 $1784735

$175199441 $87094655 $206552247 $241350061 $710196404 $22417139 $7522757 $18614695 $20585141 $69139732 $779336136

TOTAL REGULAR AND CHARITYSCHOLARSHIP HANDLE

13

Fiscal Year 20142015

Greyhound Racing Permitholders

Daytona Beach Kennel Club Inc

Derby Lane (St Petersburg Kennel Club Inc)

Ebro Greyhound Park

Flagler Dog Track

HampT Gaming Inc dba Mardi Gras Racetrack

Jacksonville Kennel Club Inc

License Acquistions LLCdba Palm Beach Greyhound Racing

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 Racing LLP

SOKC LLC dba Sanford-Orlando Kennel Club

Sarasota Kennel Club Inc

St Johns Greyhound Park

Tampa Greyhound Track

West Volusia Racing Inc

Total Greyhound Permitholders

Jai Alai Permitholders

Dania Jai Alai

Dania Summer Jai Alai

Ft Pierce Jai Alai

Hamilton Jai Alai and Poker

Miami Jai Alai

Ocala Poker and Jai Alai

Orlando Jai Alai

Summer Jai Alai

Total Jai Alai Permitholders

Thoroughbred Racing Permitholders

Calder Race Course Inc

Gulfstream Park Thoroughbred After Racing Program Inc

Gulfstream Park Racing Association Inc

Tampa Bay Downs Inc

Tropical Park LLC

Total Thoroughbred Permitholders

arness Racing PermitholdersHIsle Casino and Racing at Pompano Park

Quarter Horse Racing Permitholders

Gretna Racing LLC

Hamilton Downs Horsetrack LLC

Ocala Breeders Sales Company Inc

South Florida Racing Association LLC (Hialeah Park)

South Marion Real Estate Holdings LLC

Total Quarter Horse Permitholders

TOTAL FOR ALL PERMITHOLDERS

TOTAL INTERTRACK WAGERING HANDLE BY GUEST

Fiscal Year 20142015 HOST PERMITHOLDER

HampT LICENSE MARDI NAPLES-FT ORANGE

GUEST PERMITHOLDER DAYTONA DERBY LANE FLAGLER GAMING JACKSONVILLE ACQUISITIONS GRAS MYERS PARK PALM BEACH

Greyhound Permitholders

Daytona Beach Kennel Club Inc $0 $565458 $39559 $427410 $0 $0 $104468 $206685 $277512 $1151228

Derby Lane (St Petersburg Kennel Club Inc) 400403 0 1264104 734615 539353 1001528 607941 629560 647548 2849276

Ebro Greyhound Park 0 477061 0 0 120937 224118 0 0 235451 680012

Flagler Dog Track 151770 523863 0 963972 289348 735708 675977 1065094 387667 1879977

HampT Gaming Inc dba Mardi Gras Racetrack 401713 613199 4774145 0 360241 639971 0 546941 452471 1395239

Jacksonville Kennel Club Inc 358833 765165 1719031 1141912 954413 612233 737600 486962 1190813 1951322

License Acquisitions LLC dba Palm Beach Greyhound Racing 0 0 173584 0 615703 0 0 0 5943 0

Mardi Gras Racetrack and Gaming Center 166597 176181 0 0 0 0 0 261184 0 524811

Melbourne Greyhound Park LLC 143910 309211 425960 276671 156745 329341 166263 181638 215933 1166738

Naples-Ft Myers Greyhound Track 127563 463029 876748 373230 137187 418511 213848 0 172869 1245367

Orange Park Kennel Club Inc 582020 1330147 2466171 1446962 0 947689 962835 629249 0 2923035

Palm Beach Kennel Club 383702 974646 89373 168222 0 0 173650 638791 757417 0

Penn Sanford LLCdba Sanford-Orlando Kennel Club 27473 0 1914324 0 609935 845170 375525 197288 358897 829361

Pensacola Greyhound Racing LLP 307729 0 163376 0 989261 218085 0 244201 1314092 1085806

SOKC LLC dba Sanford-Orlando Kennel Club 381947 1161172 403656 1399880 0 0 548963 609278 402546 1853594

Sarasota Kennel Club Inc 169028 1095005 947929 518427 331449 638994 303878 301445 316793 1735277

Tampa Greyhound Track 327772 2272374 299586 200196 500562 783090 202989 667209 623047 2372865

West Volusia Racing Inc 0 0 213735 0 483096 446746 32249 42607 261731 386957

Total Greyhound Permitholders $3930460 $10726511 $15771281 $7651497 $6088230 $7841184 $5106186 $6708132 $7620730 $24030865

Jai Alai Permitholders

Dania Jai Alai $0 $0 $22129 $0 $0 $0 $673 $0 $3379 $5198

Dania Summer Jai Alai 0 0 418231 0 63162 132771 0 0 5428 6946

Ft Pierce Jai Alai 124646 219015 131580 81696 150940 344760 57705 234438 159800 1089127

Miami Jai Alai 0 0 0 0 0 0 0 0 0 0

Ocala Poker and Jai Alai 151375 347426 92457 58560 185742 156611 62039 187718 241574 480339

Orlando Jai Alai 0 0 0 0 0 0 0 0 0 0

Summer Jai Alai 0 0 0 0 0 0 0 0 0 0

Total Jai Alai Permitholders $276021 $566441 $664397 $140256 $399844 $634142 $120417 $422156 $410181 $1581610

Thoroughbred Permitholders

Calder Race Course Inc $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

Tampa Bay Downs Inc 0 1125416 0 0 174740 252125 0 0 231926 1037492

Total Thoroughbred Permitholders $0 $1125416 $0 $0 $174740 $252125 $0 $0 $231926 $1037492

Harness Permitholders

Isle Casino and Racing at Pompano Park $0 $0 $237740 $187509 $252530 $494248 $178299 $295037 $399234 $1942130

Quarter Horse Permitholders

Gretna Racing LLC $324950 $0 $224968 $0 $430397 $227477 $0 $356068 $562368 $829223

Hamilton Downs Horsetrack LLC 0 0 0 0 0 0 0 0 0 0

Ocala Breeders Sales Company Inc 127651 162165 0 0 0 147562 0 0 0 446159

South Florida Racing Association LLC (Hialeah Park) 0 0 0 0 0 0 0 0 0 0

Total Quarter Horse Permitholders $452601 $162165 $224968 $0 $430397 $375039 $0 $356068 $562368 $1275382

TOTAL FOR ALL PERMITHOLDERS $4659082 $12580533 $16898386 $7979262 $7345741 $9596738 $5404902 $7781393 $9224439 $29867479

Note Figures above include handle from charityscholarship performances

CO

NT

INU

ED

ON

NE

XT

PA

GE

14

TOTAL INTERTRACK WAGERING HANDLE BY GUEST

Fiscal Year 20142015 HOST PERMITHOLDER

GUEST PERMITHOLDER

Penn Sanford SOKC LLC SARASOTA ST JOHNS

TAMPA GREYHOUND

WEST VOLUSIA RACING DANIA DANIA SUMMER MIAMI

Greyhound Permitholders

Daytona Beach Kennel Club Inc $18870 $257246 $116307 $591617 $48726 $0 $16797 $0 $135979

Derby Lane (St Petersburg Kennel Club Inc) 244840 323299 211898 733632 0 315558 145588 120889 262575

Ebro Greyhound Park 0 0 154402 305588 505515 0 11237 21454 0

Flagler Dog Track 184541 161709 115095 408522 525808 135468 0 0 0

HampT Gaming Inc dba Mardi Gras Racetrack 372309 444629 213355 279547 591483 360858 63450 84419 0

Jacksonville Kennel Club Inc 380130 450051 203278 1536495 640841 277140 70729 65346 119792

License Acquisitions LLC dba Palm Beach Greyhound Racing 271011 0 0 0 392517 159925 0 130997 0

Mardi Gras Racetrack and Gaming Center 62081 129318 166952 234641 105405 32149 37148 0 0

Melbourne Greyhound Park LLC 148544 193925 93457 262838 249891 107382 185619 164531 391831

Naples-Ft Myers Greyhound Track 141893 169446 160594 196425 418451 102874 0 0 0

Orange Park Kennel Club Inc 555341 638718 265721 0 1391013 424735 63635 69014 129251

Palm Beach Kennel Club 198344 599208 204508 896607 412510 138616 177706 11871 287759

Penn Sanford LLCdba Sanford-Orlando Kennel Club 0 0 0 161508 1046276 347597 0 0 0

Pensacola Greyhound Racing LLP 228664 382523 118421 1504719 0 290896 27110 22780 17476

SOKC LLC dba Sanford-Orlando Kennel Club 0 0 0 738955 0 0 0 0 0

Sarasota Kennel Club Inc 231313 279471 0 330631 991541 132114 0 0 0

Tampa Greyhound Track 484967 598340 306260 756514 2180833 282630 138561 114061 253939

West Volusia Racing Inc 214824 0 32455 57766 496418 0 65497 84753 27124

Total Greyhound Permitholders $3737672 $4627883 $2362703 $8996005 $9997228 $3107942 $1003077 $890115 $1625726

Jai Alai Permitholders

Dania Jai Alai $0 $0 $0 $0 $2299 $2692 $0 $0 $0

Dania Summer Jai Alai 0 0 0 0 29804 49090 0 0 0

Ft Pierce Jai Alai 0 0 0 179888 201424 102370 107270 104762 190181

Miami Jai Alai 0 0 0 0 0 0 336971 0 0

Ocala Poker and Jai Alai 133089 155744 0 276687 307065 120440 94506 87624 162237

Orlando Jai Alai 0 0 0 0 0 0 319107 302794 463545

Summer Jai Alai 0 0 0 0 0 0 146985 437220 0

Total Jai Alai Permitholders $133089 $155744 $0 $456575 $540592 $274592 $1004839 $932400 $815963

Thoroughbred Permitholders

Calder Race Course Inc $0 $0 $0 $0 $0 $0 $0 $0 $0

Gulfstream Park Racing Association Inc 0 0 0 0 0 0 0 0 0

Tampa Bay Downs Inc 138924 223395 0 320826 957241 0 140508 98725 212392

Total Thoroughbred Permitholders $138924 $223395 $0 $320826 $957241 $0 $140508 $98725 $212392

Harness Permitholders

Isle Casino and Racing at Pompano Park $0 $0 $0 $531898 $0 $0 $291606 $228569 $0

Quarter Horse Permitholders

Gretna Racing LLC $162100 $207389 $0 $759525 $0 $268608 $50389 $40675 $30238

Hamilton Downs Horsetrack LLC 0 0 0 0 0 0 0 0 0

Ocala Breeders Sales Company Inc 0 0 0 10 195329 91726 46280 42507 74090

South Florida Racing Association LLC (Hialeah Park) 0 0 0 0 0 0 0 0 0

Total Quarter Horse Permitholders $162100 $207389 $0 $759535 $195329 $360334 $96669 $83182 $104328

TOTAL FOR ALL PERMITHOLDERS $4171785 $5214411 $2362703 $11064839 $11690390 $3742868 $2536699 $2232991 $2758409

Note Figures above include handle from charityscholarship performances

CO

NT

INU

ED

ON

NE

XT

PA

GE

CO

NT

INU

ED

FR

OM

PR

EV

IOU

S P

AG

E

15

TOTAL INTERTRACK WAGERING HANDLE BY GUEST

Fiscal Year 20142015 HOST PERMITHOLDER

GULFSTREAM PARK AFTER

GULFSTREAM RACING TAMPA BAY TROPICAL POMPANO HIALEAH

GUEST PERMITHOLDER SUMMER CALDER PARK PROGRAM DOWNS PARK PARK PARK TOTAL

Greyhound Permitholders

Daytona Beach Kennel Club Inc $53007 $0 $4394280 $0 $1476441 $117487 $1138029 $22035 $11159141

Derby Lane (St Petersburg Kennel Club Inc) 213225 497213 8857607 542476 4133961 366551 1959757 26435 27629832

Ebro Greyhound Park 0 116480 1562818 161288 260802 114923 0 0 4952086

Flagler Dog Track 0 287071 3156089 272859 670865 263766 1122245 0 13977414

HampT Gaming Inc dba Mardi Gras Racetrack 0 210101 4032179 172283 1484388 219831 2236984 0 19949736

Jacksonville Kennel Club Inc 95467 267101 4863232 293128 2176257 221594 1215372 0 22794237

License Acquisitions LLC dba Palm Beach Greyhound Racing 87410 0 6310814 1851847 1227106 367368 1079858 0 12674083

Mardi Gras Racetrack and Gaming Center 0 0 955126 0 468294 0 654418 0 3974305

Melbourne Greyhound Park LLC 315963 440792 8386263 459438 2668101 428725 946785 32164 18848659

Naples-Ft Myers Greyhound Track 0 864344 14200067 569074 4613599 449181 1532461 0 27446761

Orange Park Kennel Club Inc 101784 360156 5454909 388232 2387482 274760 157891 0 23950750

Palm Beach Kennel Club 149648 1692796 24376464 0 7830831 907585 3970398 0 45040652

Penn Sanford LLCdba Sanford-Orlando Kennel Club 0 532327 3566240 530629 1551508 207266 766171 0 13867495

Pensacola Greyhound Racing LLP 17607 220622 880090 172838 316696 194588 0 0 8717580

SOKC LLC dba Sanford-Orlando Kennel Club

CO 0 0 5944433 0 2394218 232342 980184 0 17051168

Sarasota Kennel Club Inc

NT 0 485502 8684536 505658 2842415 373288 991954 0 22206648

Tampa Greyhound Track

INU 212998 345399 6640469 398407 3164914 313614 1697987 29343 26168926

West Volusia Racing Inc

ED 66977 356109 2511429 356010 689451 126603 877406 0 7829943

Total Greyhound Permitholders

FR

O $1314086 $6676013 $114777045 $6674167 $40357329 $5179472 $21327900 $109977 $328239416

Jai Alai Permitholders

M

Dania Jai Alai

PR

E $7816 $1073 $29419 $0 $3923 $0 $10231 $0 $88832

Dania Summer Jai Alai

VI 124090 0 161662 42577 89633 18742 233220 0 1375356

Ft Pierce Jai Alai 157060 270013 4432026 273167 1516075 207588 0 0 10335531

Miami Jai Alai

OU

S P

AG

E

0 0 0 0 0 0 0 0 336971

Ocala Poker and Jai Alai 131081 95278 1614932 106956 595813 87669 268246 0 6201208

Orlando Jai Alai 373221 418079 7584218 444757 2452702 385292 1969600 0 14713315

Summer Jai Alai 0 0 0 0 0 0 0 0 584205

Total Jai Alai Permitholders $793268 $784443 $13822257 $867457 $4658146 $699291 $2481297 $0 $33635418

Thoroughbred Permitholders

Calder Race Course Inc $0 $0 $3217039 $0 $415881 $0 $2455 $0 $3635375

Gulfstream Park Racing Association Inc 0 5206534 0 0 18093894 0 3451638 92216 26844282

Tampa Bay Downs Inc 157904 1066035 21198004 1068777 0 782536 1780453 0 30967419

Total Thoroughbred Permitholders $157904 $6272569 $24415043 $1068777 $18509775 $782536 $5234546 $92216 $61447076

Harness Permitholders

Isle Casino and Racing at Pompano Park $0 $934500 $17934679 $1096365 $3441041 $838251 $0 $90950 $29374586

Quarter Horse Permitholders

Gretna Racing LLC $13917 $67841 $1235162 $84246 $540350 $66398 $0 $10691 $6492980

Hamilton Downs Horsetrack LLC 0 0 0 0 3966 0 0 0 3966

Ocala Breeders Sales Company Inc 55213 534643 8185796 613595 2840424 502564 338935 0 14404649

South Florida Racing Association LLC (Hialeah Park) 0 502523 9211732 680307 2462613 498768 148110 0 13504053

Total Quarter Horse Permitholders $69130 $1105007 $18632690 $1378148 $5847353 $1067730 $487045 $10691 $34405648

TOTAL FOR ALL PERMITHOLDERS $2334388 $15772532 $189581714 $11084914 $72813644 $8567280 $29530788 $303834 $487102144

Note Figures above include handle from charityscholarship performances

16

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 Historical Resources Operating Trust Fund and the Racing Scholarship Trust Fund (Board of Governorsrsquo 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 $1618467 was paid to charitable organizations during Fiscal Year 20142015 bringing the total proceeds disbursed since 1985 to $78134281

RACING SCHOLARSHIP TRUST FUND

The Board of Governors within the Department of Education oversees the Board of Governorsrsquo Operations and Maintenance Trust Fund and ensures that the referenced contributions are used to provide scholarships to deserving students attending Floridas colleges and universities A total of $16885110 has been paid to this fund since the program began in 1949

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 Department of Educationrsquos State School Trust Fund for the support and maintenance of Floridas public schools Since 1957 the total paid into this fund is $95578484 The amount collected from abandoned winning tickets for the State School Trust Fund for this fiscal year is detailed below

Abandoned Winning Tickets Greyhound Permitholders $744478 Jai Alai Permitholders 50750

Total For 20142015 Fiscal Year $795228

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

17

bull C

CARDROOM COMPARATIVE DATA

During Fiscal Year 20142015 there were 25 permitholders that obtained a cardroom license Two did not operate the other 23 operated at 23 pari-mutuel facilities located throughout the state The number of cardroom tables decreased from 788 in Fiscal Year 20132014 to 755 in Fiscal Year 20142015 Cardroom gross receipts decreased from $136163616 to $135888902 and the gross receipts tax decreased from $13615464 to $13589789 this fiscal year Table fees decreased from $788000 to $755000 this fiscal year The overall result was a decrease in total state revenue from $14403464 to $14344789 this fiscal year

Cardroom tax revenue is distributed 50 percent between the Pari-Mutuel Wagering Trust Fund and the General Revenue Fund In accordance with Section 849086(13)(h) Florida Statutes one quarter of the moneys deposited into the Pari-Mutuel Wagering Trust Fund must be distributed to counties and municipalities that approved the cardroom In October 2015 the division distributed approximately $1698723 to the countiesmunicipalities from cardroom gross receipts

CARDROOM GROSS RECEIPTS AND TOTAL STATE REVENUE FISCAL YEARS 20052006 THROUGH 20142015

$0

$20

$40

$60

$80

$100

$120

$140

Mil

lio

ns

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 (A)

Total State Revenue (Gross Receipts Tax

plus Table Fees)

Total State Revenue as a

Percent of Gross Receipts

20052006 $44433359 $4443337 $264000 $4707337 1059 20062007 $54208544 $5420855 $325500 $5746355 1060 20072008 $90863855 $9086385 $875000 $9961385 1096 20082009 $101700243 $10170024 $698000 $10868024 1069 20092010 $104799448 $10479945 $749000 $11228945 1071 20102011 $125141080 $12514108 $718000 $13232108 1057 20112012 $131447663 $13144767 $834000 $13978767 1063 20122013 $132690415 $13269045 $810000 $14079045 1061 20132014 $136163616 $13615464 $788000 $14403464 1058 20142015 $135888902 $13589789 (B) $755000 $14344789 1056

(A) Amount agrees with the number of approved cardroom tables per annual cardroom licenses and reflects the number of tables in operation each fiscal year

(B) Includes additional payment of $89750 for October 2013 recevied in August 2014 due to revised monthly report

18

-----------------------------+-----------------------------------------------------ltmiddotmiddotmiddotmiddot middotmiddotmiddotmiddot middotmiddotmiddotmiddotmiddotmiddot middotmiddotmiddotmiddotmiddot middotmiddotmiddot middotmiddotmiddotmiddotmiddot middotmiddot middotmiddotmiddot middot

COMPONENTS OF CARDROOM REVENUE BY ASSOCIATION

Fiscal Year 20142015

Greyhound Racing Permitholders

Daytona Beach Kennel Club IncWest Volusia Racing Inc Volusia $10260442 $805384 $11065826 $1106583 $55000 $1161583

Derby Lane (St Petersburg Kennel Club Inc) Pinellas 7766643 809669 8576312 857631 45000 902631

Ebro Greyhound Park Washington 2728129 326879 3055008 305500 20000 325500

Flagler Dog Track Dade 6912438 27325 6939763 694874 (C) 23000 717874

Jacksonville Kennel Club Inc Duval 14725776 939280 15665056 1566506 71000 1637506

Mardi Gras Racetrack and Gaming CenterH ampT Gaming Inc Hallandale 5654584 282119 5936703 593670 30000 623670

Melbourne Greyhound Park LLC Brevard 4223440 136195 4359635 435963 34000 469963

Naples-Ft Myers Greyhound Track Lee 6405597 505015 6910612 691063 32000 723063

Orange Park Kennel Club Inc Town of Orange Park 7439673 66615 7506288 750629 39000 789629

Palm Beach Kennel ClubLicense Acquisitions LLC Palm Beach 11544820 1065075 12609895 1260990 75000 1335990

Pensacola Greyhound Racing LLP Escambia 3153303 616385 3769688 376969 20000 396969

Sarasota Kennel Club Inc Sarasota 4894259 772380 5666639 566664 35000 601664

St Johns Greyhound Park (D) St Johns 0 0 0 0 1000 1000

Tampa Greyhound Track Hillsborough 2040726 74567 2115293 211529 1000 212529

Total Greyhound Permitholders $87749830 $6426888 $94176718 $9418571 $481000 $9899571

Jai Alai Permitholders

Dania Jai AlaiSummersport Enterprises LLC Hallandale $5976 $84872 $90848 $9085 $1000 $10085

Ft Pierce Jai Alai St Lucie 2353923 152587 2506510 250651 25000 275651

Hamilton Jai Alai and Poker Hamilton 411259 165 411424 41142 3000 44142

MiamiSummer Jai Alai Dade 2285247 54267 2339514 233951 16000 249951

Ocala Poker and Jai Alai Marion 3316536 172445 3488981 348898 21000 369898

Total Jai Alai Permitholders $8372941 $464336 $8837277 $883727 $66000 $949727

Thoroughbred Racing Permitholders

Gulfstream Park Racing Association Inc Broward 5374421 142163 5516584 551658 21000 572658

Tampa Bay Downs Inc Hillsborough 3514313 743283 $4257596 425760 23000 448760

Total Thoroughbred Permitholders $8888734 $885446 $9774180 $977418 $44000 $1021418

Harness Racing Permitholders

Isle Casino and Racing at Pompano Park Broward $11234738 $1660226 $12894964 $1289496 $45000 $1334496

Quarter Horse Racing Permitholders

Gretna Racing LLC Gadsden $1649021 $197375 $1846396 $184640 $15000 $199640

South Florida Racing Association LLC (Hialeah Park) City of Hialeah 7695032 664335 $8359367 835937 44000 879937

Total Quarter Horse Permitholders $9344053 $861710 $10205763 $1020577 $59000 $1079577

TOTAL FOR ALL PERMITHOLDERS $125590296 $10298606 $135888902 $13589789 $695000 $14284789

Total Taxes and Fees

County Municipality Gross Receipts

Tournament Gross Receipts

Total Gross Receipts

Gross Receipts

Tax (A) Table Fees Collected (B)

(A) 18th of total gross receipts tax is distributed to counties or municipalities by October 1 of the following year

(B) Amounts shown are table fees collected during fiscal year 20142015

(C) Includes additional payment of $ 89750 for October 2013 received in August 2014 due to revised monthly report

(D) Permitholder paid table fees and received cardroom license for 20142015 but did not conduct cardroom operations during 20142015

19

SLOT COMPARATIVE DATA

During Fiscal Year 20142015 the total amount wagered by patrons was $7979515007 Average daily revenue per slot machine was $188 Total net slot revenue was $521670975 As a result the total taxes paid to the state was $182584841 an increase of five percent in total paid slot taxes from the previous fiscal year A total of $15750000 was collected in annual fees including the Compulsive or Addictive Gambling Prevention Program Fee per Section 551118(3) Florida Statutes For further details see the Summary of State Revenue From Pari-Mutuel Cardroom Slot Activity and Indian Gaming Compact (page 36) of this report On October 12 2014 Dania Jai-Alai closed the slot portion of the facility due to remodeling

HISTORICAL SLOT FACILITY ACTIVITY

Fiscal Year Total Amount Wagered Total State Revenue

20062007 $1114108466 $49620582

20072008 $3023981126 $120560317

20082009 $2701341778 $103895351

20092010 $3840468455 $138125105

20102011 $5054297731 $125063886

20112012 $6045432393 $143962346

20122013 $6690513855 $152532223

20132014 $7953652039 $174024068

20142015 $7979515007 $182584841

FISCAL YEAR 20142015 Gulfstream

Operations Began

11152006

Mardi Gras Operations Began

12282006

Pompano Park Operations Began

4142007

West Flagler Operations Began

10152009

Calder Operations Began

1222010

Miami Jai Alai Operations Began

1232012

Hialeah Park Operations Began

8142013

Dania Jai Alai (2)

Operations Began

2202014

TOTAL

Average Number of Machines 847 965 1456 801 1113 1029 850 522 7583

Number of Operating Days 365 365 365 365 365 365 365 104 365

Average Daily Revenue per Machine $159 $136 $274 $276 $182 $153 $207 $54 $188

Amount Wagered $794329039 $701055610 $2005415129 $1358574237 $981098699 $1038431327 $1045072386 $55538580 $7979515007

Amount Won By Patrons $734280878 $644290707 $1836310191 $1275489711 $891381301 $970450887 $974876557 $51446310 $7378526542

Promotional Credits $11040693 $8819486 $23693184 $2408311 $16024799 $10662818 $6084879 $1173239 $79907409

30-Day Unclaimed Tickets $96186 $36565 $198873 $39305 $37224 $108049 $36100 $2999 $555301

Net Slot Machine Revenue $49103653 $47986792 $145610627 $80720091 $73755061 $57425670 $64147050 $2922031 $521670975

State Tax Revenue (1) $17186279 $16795377 $50963719 $28252032 $25814271 $20098984 $22451468 $1022711 $182584841

Permitholder Revenue $31917374 $31191415 $94646908 $52468059 $47940790 $37326686 $41695582 $1899320 $339086134 Total State Revenue as a Percent of

Amount Wagered 216 240 254 208 263 194 215 184 229

Note Changes to figures for Fiscal Year 20112012 and 20122013 are due to refunds to Miami Jai Alai for overpayment of slot taxes

(1) (1) 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

(2) Danias Casino was open February 20 2014 through October 12 2014

20

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Daily Revenue per Machine Compared to Average Number of Machines For Fiscal Years 20062007 - 20142015

GULFSTREAM PARK RACING AND CASINO

$450 2000

$400 1800

$350 1600

$300 1400

$250

$200

1200

1000

800 $150 600 $100 400

$50 200

$0 0

Revenue per Machine Machines

MARDI GRAS RACETRACK AND GAMING CENTER

$450 2000

$400 1800

$350 1600 1400$300 1200

$250 1000

$200 800

$150 600 $100 400

$50 200 $0 0

Revenue per Machine Machines

ISLE CASINO AND RACING AT POMPANO PARK

$450 2000

$400 1800

$350 1600 1400 $300 1200

$250 1000

$200 800

$150 600 $100 400

$50 200 $0 0

Revenue per Machine Machines

Jl ~~ - r--_~-v~ V bull ~ -

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Daily Revenue per Machine Compared to Average Number of Machines For Fiscal Years 20062007 - 20142015

FLAGLER DOG TRACK AND MAGIC CITY CASINO

0

200

400

600

800

1000

1200

1400

1600

1800

2000

$0

$50

$100

$150

$200

$250

$300

$350

$400

$450

Ave

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Dai

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Revenue per Machine Machines

CALDER CASINO AND RACE COURSE

0

200

400

600

800

1000

1200

1400

1600

1800

2000

$0

$50

$100

$150

$200

$250

$300

$350

$400

$450

Ave

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Revenue per Machine Machines

MIAMI JAI ALAI

0

200

400

600

800

1000

1200

1400

1600

1800

2000

$0

$50

$100

$150

$200

$250

$300

$350

$400

$450

Ave

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Revenue per Machine Machines

22

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Daily Revenue per Machine Compared to Average Number of Machines For Fiscal Years 20062007 - 20142015

HIALEAH PARK

0

200

400

600

800

1000

1200

1400

1600

1800

2000

$0

$50

$100

$150

$200

$250

$300

$350

$400

$450

Ave

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Revenue per Machine Machines

DANIA JAI ALAI (1)

0

200

400

600

800

1000

1200

1400

1600

1800

2000

$0

$50

$100

$150

$200

$250

$300

$350

$400

$450

Ave

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Revenue per Machine Machines

ALL FACLITIES COMBINED

0

1000

2000

3000

4000

5000

6000

7000

8000

$0

$50

$100

$150

$200

$250

$300

$350

$400

$450

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Revenue per Machine Machines

(1) Danias Casino was open February 20 2014 through October 12 2014

23

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Pari-Mutuel Permitholders with 2014-2015 Operating Licenses

--0

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Pensacola Greyhound Track

bestbet Jacksonville

Orange Park Kennel Club

St Johns Greyhound Park

Creek Entertainment Gretna

Ocala Poker amp Jai Alai

Daytona B K C West Volusia

Sanford Orlando Penn Sanford

Orlando Jai Alai

Melbourne Greyhound Park

Sarasota Kennel Club

Fort Pierce Jai Alai

Naples Fort Myers Greyhound

Palm Beach K C P B Greyhound

The Isle at Pompano Park

Mardi Gras Casino Racetrack

Dania J A Dania Summer J A

Gulfstream GPTARP Tropical

Calder Casino

Miami Summer

8 Jai Alai

5 Thoroughbred

1 Harness

1 Limited Intertrack Wagering License (5506308 FS)

Hamilton Jai Alai C C

8 Slot Machine Gaming Facilities

C 24 Cardrooms

C

C

C

C

C

C

C

C

C

C

C

Ocala Breedersrsquo Sales

Tampa Bay Downs

Derby Lane

Tampa Greyhound Track

19 Greyhound

C

C

Key

S

S

S

S

C

C

C

5 Quarter Horse

Hialeah Park

S

S

C

Hamilton Downs

South Marion

C

Ebro Greyhound ParkC

C S

Ocala Breedersrsquo Sales

C

S

Flagler Dog Track amp Magic City Casino C S Facilities where two or more permits operate 2014 October 23

24

GREYHOUND PERMITHOLDERS

Florida remains the leader in greyhound racing in the United States with 19 permitholders operating at 12 tracks throughout the state A total of 3515 completed performances including charity and scholarship performances were conducted during this past fiscal year a minimal change from the previous year

During Fiscal Year 20142015 handle wagered on live greyhound performances decreased by approximately two percent Intertrack handle wagered on broadcasts of live Florida greyhound performances decreased by approximately three percent Simulcast handle wagered on broadcasts of performances from outside the state increased by approximately two percent Intertrack simulcast handle wagered on broadcast of performances from outside the state increased by approximately 15 percent Overall there was a decrease in total handle by approximately one percent for the Florida greyhound industry

Total paid attendance decreased by approximately three 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 approximately four percent during Fiscal Year 20142015 The greyhound industry accounted for approximately 303 percent of Floridarsquos total revenue and 319 percent of total handle from pari-mutuel performances

Greyhound permitholders reported paying a total of $25631721 in purses during Fiscal Year 20142015 For more detail on purses paid please refer to the following information by permitholder The division was able to confirm reported purse amounts from the weekly purse reports submitted in accordance with Section 61D-8006 Florida Administrative Code

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 Section 5501647 Florida Statutes provides a greyhound permitholder with credits in an amount equal to the uncashed pari-mutuel tickets remitted in the prior state fiscal year to the state which is applied against any taxes imposed the next fiscal year Additionally Section 5501647 Florida Statutes requires each permitholder to pay an amount not less than 10 percent of the credit provided by this section to any bona fide organization that promotes or encourages the adoption of greyhounds During Fiscal Year 20142015 total contributions provided to greyhound adoption units amounted to $136466 which exceeded the minimum statutory requirement

Total Live Performances (Completed) (1)

(1) Performances where eight or more races were h

3515 eld

Total Paid Attendance 276495

Total Live Performances (Actual) 3530 Total Admission Tax $11585

Total Racing Days 2392

Daytona Beach Kennel Club Inc Volusia County

Website wwwdaytonagreyhoundcom Telephone MailingStreet Address 960 South Williamson Boulevard Daytona Beach Florida 32114-7247 Fax

Meet Period 12152014 to 06302015

Racing Results Live Performances (Completed) 248 Purses Paid $1002456 Live Performances (Actual) 250 Racing Days 168 Paid Attendance 0

Total Admission Tax $0

3862526484 3862524808

Derby Lane St Petersburg Kennel Club Inc

Pinellas County

Website wwwderbylanecom MailingStreet Address 10490 Gandy Boulevard St Petersburg Florida 33702-2395 Telephone

Fax

Meet Period 01012015 to 06302015

Racing Results Live Performances (Completed) 207 Purses Paid $2197236 Live Performances (Actual) 207 Racing Days 155 Paid Attendance 0

Total Admission Tax $0

7278123339 7278123305

25

Ebro Greyhound Park Washington County Kennel Club Inc

Washington County

Website wwwgoebrocom Telephone MailingStreet Address 6558 Dog Track Road Ebro Florida 32437-1142 Fax

Meet Period 07012014 to 09202014 and 05022015 to 06302015

Racing Results Live Performances (Completed) 184 Purses Paid $463061 Live Performances (Actual) 184 Racing Days 92 Paid Attendance 8844

Total Admission Tax $323

8502343943 8505354442

Flagler Dog Track West Flagler Associates Ltd

Dade County

Website wwwmagiccitycasinocom Mailing Address Post Office Box 350940 Miami Florida 33135-0940 Telephone Street Address 401 NW 38th Court Miami Florida 33126-5638 Fax

Meet Period 07012014 to 10252014 and 06022015 to 06302015

Racing Results Live Performances (Completed) 153 Purses Paid $3396362 Live Performances (Actual) 163 Racing Days 103 Paid Attendance 0

Total Admission Tax $0

3056493000 3056314529

HampT Gaming Inc Dade County

See Mardi Gras Racetrack and Gaming Centers contact information for detail

Meet Period 02152015 to 04302015 at Mardis Gras

Racing Results Live Performances (Completed) 106 Purses Paid $1055684 Live Performances (Actual) 106 Racing Days 53 Paid Attendance 0

Total Admission Tax $0

Jacksonville Kennel Club Inc Jacksonville Greyhound Racing Inc

Duval County

Website wwwbestbetjaxcom Mailing Address Post Office Box 959 Orange Park Florida 32067-0959 Telephone Street Address 201 Monument Road Jacksonville Florida 32225-8106 Fax

Meet Period 07022014 to 09282014 at Orange Park

Racing Results Live Performances (Completed) 104 Purses Paid $931749 Live Performances (Actual) 104 Racing Days 77 Paid Attendance 0

Total Admission Tax $0

9046460001 9046460420

Jefferson County Kennel Club Inc Jefferson County

Mailing Address Post Office Box 400 Monticello Florida 32345-0400 Telephone Street Address 3079 North Jefferson Street Monticello Florida 32344-5685 Fax

Jefferson County license was suspended during the 20142015 year therefore no live Meet Period

performances were conducted Racing Results Live Performances (Completed) 0 Purses Paid $0 Live Performances (Actual) 0 Racing Days 0 Paid Attendance 0

Total Admission Tax $0

8509972561 8509973871

License Acquisitions LLC (Palm Beach Greyhound Racing) Palm Beach County

See Palm Beach Kennel Clubs contact information for detail

Meet Period 07012014 to 09302014 at Palm Beach Kennel Club

Racing Results Live Performances (Completed) 118 Purses Paid $986937 Live Performances (Actual) 118 Racing Days 92 Paid Attendance 6777

Total Admission Tax $91

26

Mardi Gras Racetrack and Gaming Center Hartman and Tyner Inc

Broward County

Website wwwmgflacom MailingStreet Address 831 North Federal Highway Hallandale Beach Florida 33009-2410

Meet Period 12012014 to 02142015

Racing Results Live Performances (Completed) 105 Purses Paid Live Performances (Actual) 106 Racing Days 53 Paid Attendance

Total Admission Tax

Telephone Fax

$1027511

0 $0

954-924-3200 9549243143

Melbourne Greyhound Park LLC Brevard County

Website wwwmgparkcom MailingStreet Address 1100 North Wickham Road Melbourne Florida 32935-8941

Meet Period 01022015 to 04182015

Racing Results Live Performances (Completed) 108 Purses Paid Live Performances (Actual) 108 Racing Days 92 Paid Attendance

Total Admission Tax

Telephone Fax

$371026

0 $0

3212599800 3212593437

Naples-Ft Myers Greyhound Track Southwest Florida Enterprises Inc

Lee County Website wwwnaplesfortmyersdogscom Mailing Address Post Office Box 2567 Bonita Springs Florida 34133-2567 Street Address 10601 Bonita Beach Road SW Bonita Springs Florida 34135-5620

Meet Period 10312014 to 05252015

Racing Results Live Performances (Completed) 398 Purses Paid Live Performances (Actual) 399 Racing Days 191 Paid Attendance

Total Admission Tax

Telephone Fax

$1701827

159675 $10158

2399922411 2399479244

Orange Park Kennel Club Inc Jacksonville Greyhound Racing Inc

Clay County

Website wwwbestbetjaxcom Mailing Address Post Office Box 959 Orange Park Florida 32067-0959 Street Address 455 Park Avenue Orange Park Florida 32073-3101

Meet Period 09292014 to 11302014 and 04272015 to 06292015

Racing Results Live Performances (Completed) 145 Purses Paid Live Performances (Actual) 145 Racing Days 108 Paid Attendance

Total Admission Tax

Telephone Fax

$1339454

0 $0

9046460001 9046460420

Palm Beach Kennel Club Investment Corporation of Palm Beach

Palm Beach County

Website wwwpbkennelclubcom MailingStreet Address 1111 North Congress Avenue West Palm Beach Florida 33409-6317

Meet Period 10012014 to 06302015

Racing Results Live Performances (Completed) 349 Purses Paid Live Performances (Actual) 350 Racing Days 271 Paid Attendance

Total Admission Tax

Telephone Fax

$3313872

25373 $815

5616832222 5614719114

Penn Sanford LLC dba Sanford-Orlando Kennel Club Seminole County

See SOKC LLCs contact information for detail Meet Period 07022014 to 12312014

Racing Results Live Performances (Completed) 146 Purses Paid Live Performances (Actual) 146 Racing Days 115 Paid Attendance

Total Admission Tax

$799409

0 0

27

Pensacola Greyhound Racing LLP Escambia County

Website wwwpensacolagreyhoundtrackcom Mailing Address Post Office Box 12824 Pensacola Florida 32591-2824 Telephone Street Address 951 Dog Track Road Pensacola Florida 32506-8236 Fax

Meet Period 07022014 to 1042014 and 01232015 to 06282015

Racing Results Live Performances (Completed) 160 Purses Paid $827398 Live Performances (Actual) 160 Racing Days 128 Paid Attendance 0

Total Admission Tax $0

8504558595 8504538883

SOKC LLC dba Sanford-Orlando Kennel Club Seminole County

Website wwwsanfordorlandokccom MailingStreet Address 301 Dog Track Road Longwood Florida 32750-6558 Telephone Meet Period 01012015 to 06292015 Fax

Racing Results

Live Performances (Completed) 181 Purses Paid $915315 Live Performances (Actual) 181 Racing Days 129 Paid Attendance 0

Total Admission Tax $0

4078311600 4078313997

Sarasota Kennel Club Inc Sarasota County

Website wwwsarasotakennelclubcom Telephone MailingStreet Address 5400 Bradenton Road Sarasota Florida 34234-2999 Fax

Meet Period 11072014 to 04252015

Racing Results Live Performances (Completed) 193 Purses Paid $791149 Live Performances (Actual) 193 Racing Days 143 Paid Attendance 75826

Total Admission Tax $198

9413557744 9413512207

St Johns Greyhound Park (Bayard Raceways Inc) Jacksonville Greyhound Racing Inc

St Johns County

Website wwwbestbetjaxcom Mailing Address Post Office Box 959 Orange Park Florida 32067-0959 Telephone Street Address 6322 Racetrack Road Jacksonville Florida 32259-2107 Fax

Meet Period 12012014 to 04262015 at Orange Park

Racing Results Live Performances (Completed) 166 Purses Paid $1652523 Live Performances (Actual) 166 Racing Days 124 Paid Attendance 0

Total Admission Tax $0

9046460001 9046460420

Tampa Greyhound Track TBDG Acquisition LLC

Hillsborough County

Website wwwtgtpokercom Mailing Address Post Office Box 8096 Tampa Florida 33674-8096 Telephone Street Address 8300 North Nebraska Ave Tampa Florida 33604-3107 Fax

Meet Period 07012014 to 12312014 at Derby Lane Racing Results Live Performances (Completed) 209 Purses Paid $2113033 Live Performances (Actual) 209 Racing Days 156 Paid Attendance 0 Paid Attendance 0 Total Admission Tax $0 Total Admission Tax $0

8139324313 8139325048

West Volusia Racing Inc Volusia County

See Daytona Beach Kennel Clubs contact information for detail

Meet Period 07012014 to 12132014 at Daytona Beach Kennel Club

Racing Results Live Performances (Completed) 235 Purses Paid $745719 Live Performances (Actual) 235 Racing Days 142 Paid Attendance 0

Total Admission Tax $0

28

JAi ALAI PERMITHOLDERS

Florida was the first state in the nation to conduct jai alai performances with the first fronton being built in 1926 There are eight jai alai permitholders operating at six frontons throughout Florida In fact Florida is now the only state where pari-mutuel wagering on live jai alai games is conducted A total of 925 completed performances including charity and scholarship performances were conducted during this past fiscal year an increase of approximately 19 percent from the previous fiscal year

During Fiscal Year 20142015 handle wagered on live jai alai performances decreased by approximately 39 percent Intertrack handle wagered on broadcasts of live Florida jai alai performances decreased by approximately 43 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 approximately 41 percent for the Florida jai alai industry

Total jai alai revenue to the state decreased by approximately three percent during Fiscal Year 20142015 The jai alai industry accounted for approximately 32 percent of Floridarsquos total revenue and 19 percent of total handle from pari-mutuel performances

Permitholders reported paying a total of $4745469 in playersrsquo awards For more detail on playersrsquo awards paid please refer to the following information by permitholder

Total paid attendance decreased by 100 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 (Completed) (1) 925 Total Paid Attendance 0 (1) Performances where eight or more games were held

Total Performances (Actual) 925

Total Gaming Days 522 Total Admission Tax $0

Dania Jai Alai Dania Entertainment Center LLC

Broward County

Website wwwcasinodaniabeachcom Telephone MailingStreet Address 301 East Dania Beach Boulevard Dania Beach Florida 33004-3016 Fax

Meet Period 10072014 to 12302014

Gaming Results Live Performances (Completed) 180 Paid Attendance 0 Live Performances (Actual) 180 Total Admission Tax $0 Live Operating Days 70 Players Awards Paid $939484

9549272841 9549257529

Dania Summer Jai Alai Dania Entertainment Center LLC

Broward County

See Dania Jai Alais contact information for detail

Meet Period 07012014 to 10062014 at Dania Jai Alai

Gaming Results Live Performances (Completed) 109 Paid Attendance 0 Live Performances (Actual) 109 Total Admission Tax $0 Live Operating Days 55 Players Awards Paid $622035

Ft Pierce Jai Alai Fronton Holdings LLC

St Lucie County

Website wwwcasinomiamijaialicom Telephone MailingStreet Address 1750 South Kings Highway Ft Pierce Florida 34945-3099 Fax

Meet Period 02272015 to 03272015 Miscellaneous Revenue to State $34538 (See Section 55009511(4) Florida Statutes for detail) Gaming Results Live Performances (Completed) 41 Paid Attendance 0 Live Performances (Actual) 41 Total Admission Tax $0 Live Operating Days 21 Players Awards Paid $152543

7724647500 7724640099

29

Hamilton Jai Alai and Poker Richmond Entertainment Inc

Hamilton County

MailingStreet Address 6968 US Highway 129 South Jasper Florida 32052-6774 Telephone Fax

Meet Period 05172015 to 06242015

Gaming Results Live Performances (Completed) 228 Paid Attendance 0 Live Performances (Actual) 228 Total Admission Tax $0 Live Operating Days 38 Players Awards Paid $17000

3866380011 3866380033

Miami Jai Alai Fronton Holdings LLC

Dade County

Website wwwcasinomiamijaialicom Telephone MailingStreet Address 3500 NW 37th Avenue Miami Florida 33142-4923 Fax

Meet Period 11022014 to 04302015

Gaming Results Live Performances (Completed) 153 Paid Attendance 0 Live Performances (Actual) 153 Total Admission Tax $0 Live Operating Days 153 Players Awards Paid $1461314

3056336400 3056347013

Ocala Poker and Jai Alai Second Chance Jai Alai LLC

Marion County

Website wwwocalapokerroomcom Mailing Address Post Office Box 580 Orange Lake Florida 32681-0580 Telephone Street Address 4601 NW Highway 318 Reddick Florida 32686 Fax

Meet Period 02022015 to 03022015 Miscellaneous Revenue to State $22000 (See Section 55009511(4) Florida Statutes for detail) Gaming Results Live Performances (Completed) 41 Paid Attendance 0 Live Performances (Actual) 41 Total Admission Tax $0 Live Operating Days 21 Players Awards Paid $147480

3525912345 3525913402

Orlando Jai Alai RB Jai Alai LLC Seminole County

Website wwworlandoliveeventscom Telephone MailingStreet Address 6405 South Highway 17-92 Fern Park Florida 32730-2057 Fax

Meet Period 04032015 to 05302015

Miscellaneous Revenue to State $15200 (See Section 55009511(4) Florida Statutes for detail) Gaming Results Live Performances (Completed) 43 Paid Attendance 0 Live Performances (Actual) 43 Total Admission Tax $0 Live Operating Days 34 Players Awards Paid $0

4073396221 4078314689

Summer Jai Alai Partnership Dade County

See Miami Jai Alais contact information for detail

Meet Period 08032014 to 10312014 and 05012015 to 06292015 at Miami Jai Alai

Gaming Results Live Performances (Completed) 130 Paid Attendance 0 Live Performances (Actual) 130 Total Admission Tax $0 Live Operating Days 130 Players Awards Paid $1405613

30

THOROUGHBRED PERMITHOLDERS

Florida continues to be a premier thoroughbred racing state with five permitholders operating at three tracks located in Central and South Florida A total of 330 completed performances including charity and scholarship performances were conducted during this past fiscal year a decrease of approximately 21 percent from the previous fiscal year

During Fiscal Year 20142015 handle on live thoroughbred performances increased by approximately four percent Handle from intertrack wagering increased approximately six percent Simulcast handle wagered on broadcasts of performances from outside the state decreased by approximately 46 percent Intertrack simulcast handle decreased by approximately two percent Overall total handle decreased by approximately 11 percent for the Florida thoroughbred industry

Total thoroughbred revenue to the state during Fiscal Year 20142015 decreased by approximately 12 percent from the prior year The thoroughbred industry accounted for approximately 581 percent of Floridarsquos total revenue and 601 percent of total handle from pari-mutuel performances

Permitholders reported paying a total of $86208744 in purses For more detail on purses paid please refer to the following information by permitholder The Florida Thoroughbred Breedersrsquo and Ownersrsquo Association did not dispute the amount of purses paid reported by the permitholders

Total paid attendance increased by eight 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 (Completed) (1) 330 Total Paid Attendance 101165

(1) Performances where eight or more races were held

Total Performances (Actual) 391

Total Racing Days 335 Total Admission Tax $20675

Calder Race Course Inc Churchill Downs Inc

Dade County

Website wwwcaldercasinocom Telephone MailingStreet Address 21001 NW 27th Avenue Miami Gardens Florida 33056-1461 Fax

Meet Period 10082014 to 11302014

Racing Results Live Performances (Completed) 40 Purses Paid $7375507 Live Performances (Actual) 100 Racing Days 44 Paid Attendance 0

Total Admission Tax $0

3056251311 3056252505

Gulfstream Park Racing Association Inc Stronach Group Broward County

Website wwwgulfstreamparkcom Telephone MailingStreet Address 901 South Federal Highway Hallandale Beach Florida 33009-7124 Fax

Meet Period 07012014 and 12062014 to 05222015 and 06302015

Racing Results Live Performances (Completed) 120 Purses Paid $62094688 Live Performances (Actual) 121 Racing Days 121 Paid Attendance 0

Total Admission Tax $0

9544547000 9544576291

Gulfstream Park Thoroughbred After Racing Program Inc Stronach Group Broward County

See Gulfstream Park Racing Association Incs contact information for detail

Meet Period 07042014 to 9072014 and 12102014

Racing Results Live Performances (Completed) 39 Purses Paid $1493679 Live Performances (Actual) 39 Racing Days 39 Paid Attendance 0

Total Admission Tax $0

31

Tampa Bay Downs Inc Hillsborough County

Website wwwtampabaydownscom Mailing Address Post Office Box 2007 Oldsmar Florida 34677-7007 Street Address 11225 Race Track Road Tampa Florida 33626-3122

Meet Period 07012014 11292014 to 05032015 and 06302015

Racing Results Live Performances (Completed) 91 Purses Paid Live Performances (Actual) 91 Racing Days 91 Paid Attendance

Total Admission Tax

Telephone Fax

$15244870

101165 $20675

8138554401 8138543539

Tropical Park LLC Churchill Downs Inc

Dade County See Calders contact information for detail

Meet Period 09112014 to 10042014 and 05232015 to 06282015 at Gulfstream Park

Racing Results Live Performances (Completed) 40 Purses Paid Live Performances (Actual) 40 Racing Days 40 Paid Attendance

Total Admission Tax

$0

0 $0

32

QUARTER HORSE PERMITHOLDERS

There are five permitholders conducting quarter horse racing performances at five tracks located in the State of Florida In Fiscal Year 20142015 a total of 117 completed performances were conducted an increase of approximately 17 percent from the previous fiscal year

During Fiscal Year 20142015 handle wagered on live quarter horse performances decreased by approximately five percent Intertrack handle wagered on broadcasts of performances increased by approximately 68 percent Simulcast handle wagered on broadcasts of performances from outside the state had no changes along with intertrack simulcast handle Overall total handle increased by approximately two percent for the Florida quarter horse industry

Total quarter horse revenue to the state during Fiscal Year 20142015 increased by approximately 16 percent The quarter horse industry accounted for approximately 11 percent of Floridarsquos total revenue and 03 percent of total handle from pari-mutuel performances

Permitholders reported paying a total of $6391000 in purses For more detail on purses paid please refer to the following information by permitholder The Florida Quarter Horse Breedersrsquo and Ownersrsquo Association was able to confirm the amount of purses paid reported by Hialeah Park

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

Total Performances (Completed) (1) 117 Total Paid Attendance 0 (1) Performances where eight or more races were held

Total Performances (Actual) 119

Total Racing Days 66 Total Admission Tax $0

Gretna Racing LLC Gadsden County

Website wwwcreekentertainmentcom Mailing Address Post office Box 70 Grenta Florida 32332 Telephone

Street Address 501 Racetrack Drive Gretna Florida 32332

Meet Period 07052014 to 10052014

Racing Results Live Performances (Completed) 38 Purses Paid $167000 Live Performances (Actual) 38 Racing Days 10 Paid Attendance 0

Total Admission Tax $0

8508756920

Hamilton Downs Horsetrack LLC Hamilton County

Mailing Address 6968 US Highway 129 Jasper Florida 32052-6774 Telephone

Street Address 2220 Northwest County Road 143 Jennings Florida 32053 Fax

Meet Period 06142015 to 06182015

Racing Results Live Performances (Completed) 20 Purses Paid $22000 Live Performances (Actual) 20 Racing Days 5 Paid Attendance 0

Total Admission Tax $0

3866380011

3866380033

Hialeah Park South Florida Racing Association LLC

Dade County

Website wwwhialeahparkcasinocom Telephone Mailing Address Post Office Box 158 Hialeah Florida 33011 Fax Street Address 2200 East 4th Avenue Hialeah Florida 33010

Meet Period 12262014 to 03032015

Racing Results Live Performances (Completed) 39 Purses Paid $5852000 Live Performances (Actual) 40 Racing Days 40 Paid Attendance 0

Total Admission Tax $0

3058858000 3058878006

33

Ocala Breeders Sales Company Inc Marion County

Website wwwobssalescom Telephone Mailing Address Post Office Box 99 Ocala Florida 34478-0099 Fax Street Address 1701 Southwest 60th Avenue Ocala Florida 34474-1800

Meet Period 1272015

Racing Results Live Performances (Completed) 0 Purses Paid $310000 Live Performances (Actual) 1 Racing Days 1 Paid Attendance 0

Total Admission Tax $0

3522372154 3522372357

South Marion Real Estate Holdings LLC Central Florida Gaming LLC

Marion County

Mailing Address Post Office Box 6331 Ocala Florida 34478 Telephone Street Address 6390 SE 177th Place Summerfield Florida 34491 Fax

Meet Period 07012014 to 07102014

Racing Results Live Performances (Completed) 20 Purses Paid $40000 Live Performances (Actual) 20 Racing Days 10 Paid Attendance 0

Total Admission Tax $0

3528177522 None Listed

34

~ ra- HARNESS PERMITHOLDERS

PARI-MUTUEL INDUSTRY

Pompano Park is the only permitholder conducting harness horse racing performances in the State of Florida A total of 126 completed performances including charity and scholarship performances were conducted during this past fiscal year which is the same as the previous year

During Fiscal Year 20142015 handle wagered on live harness performances increased by approximately three percent Intertrack handle wagered on broadcasts of live Florida harness performances increased by approximately 33 percent Simulcast handle wagered on broadcasts of performances from outside the state increased by approximately seven percent while intertrack simulcast handle increased by approximately six percent Overall total handle increased by approximately seven percent for the Florida harness industry

Total revenue to the state during Fiscal Year 20142015 increased by approximately four percent from the prior fiscal year The harness industry accounted for approximately 73 percent of Floridarsquos total revenue and 58 percent of total handle from pari-mutuel performances

Pompano Park reported paying $8614066 in purses For more detail on purses paid please refer to the information below The Florida Standardbred Breedersrsquo and Ownersrsquo Association was able to confirm the amount of purses paid reported by Pompano Park

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

Total Performances (Completed) (1) 126 Total Paid Attendance 0 (1) Performances where eight or more races were held

Total Performances (Actual) 126

Total Racing Days 126 Total Admission Tax $0

Isle Casino and Racing at Pompano Park PPI Inc

Broward County

Website pompano-parkisleofcapricasinoscom Telephone 9549722000 MailingStreet Address 777 Isle of Capri Circle Pompano Beach Florida 33069-3104 Fax 9549700882

Meet Period 10042014 to 06272015

Racing Results Live Performances (Completed) 126 Purses Paid $8614066 Live Performances (Actual) 126 Racing Days 126 Paid Attendance 0

Total Admission Tax $0

SUMMARY

During Fiscal Year 20142015 the total handle wagered for all industries exceeded $779 million a decrease of approximately eight percent from the prior fiscal year Total pari-mutuel completed performances including charity and scholarship performances conducted during Fiscal Year 20142015 increased by approximately one percent from the previous fiscal year

The state realized revenue from performances of approximately $109 million a decrease of roughly eight percent from the prior fiscal year Of the $109 million collected greyhound permitholders accounted for 303 percent thoroughbreds for 581 percent harness for 73 percent jai alai for 32 percent and quarter horse for 11 percent

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

35

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 50 national champions Florida also produced ldquoAffirmedrdquo the eleventh horse to have swept the Triple Crown (1978) OcalaMarion County Florida is home to some of the leading breeding farms in the country The industry boasts 19 classic wins (Kentucky Derby Preakness Stakes and Belmont Stakes) 26 Breedersrsquo Cup Day champions and six horses of the year

The Florida Thoroughbred Breedersrsquo and Ownersrsquo Association (FTBOA) funds the Florida-bred Stakes Program which is implemented at Floridas Thoroughbred racetracks Through a percentage of pari-mutuel handle Florida Thoroughbred permitholders contributed $7685619 to the FTBOA during Fiscal Year 20142015 The FTBOA paid out $4988595 in Breedersrsquo Awards and $1294250 through the Florida-bred Stakes Program The Florida-bred Stakes Program includes ldquoFlorida Sire Stakesrdquo at Gulfstream Park ldquoSunshine Millions Previewrdquo at Gulfstream Park West ldquoFlorida Cup Dayrdquo at Tampa Bay Downs and additional funds for supplements to Florida-bred Preferred Stakes Races during the Gulfstream and Tampa Bay Downsrsquo meets

The Florida Standardbred Breedersrsquo and Ownersrsquo Association a non-profit organization and the only organized representative of Standardbred horsemen in the State of Florida is the designated association for the allocation and distribution of funds for Florida-bred racing Promotional activities include providing breeder and stallion awards for eligible Florida-bred horses during Pompano Parkrsquos 20142015 meet as well as awards for Florida Breedersrsquo Stake races The FSBOA also inaugurated a Breeder Incentive program in 2014 with the goal of offering Standardbred breeders a financial reward for the production of Florida-bred foals This program will continue in future years 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 $1013697

Section 5502625(5)(a) Florida Statutes designates the Florida Quarter Horse Breedersrsquo and Ownersrsquo Association (FQHBOA) as the authorized organization to receive breeders and awards payments from the permitholders and make payments in accordance with Florida Statutes

By agreement Hialeah Park pays 2 percent of the total purse to FQHBOA for breedersrsquo and ownersrsquo awards This is in excess of statutory requirements Other tracks pay a sum equal to the breaks plus one percent of all pari-mutuel pools conducted during their meets for supplementing purses and prizes for the general promotion of owning and breeding quarter horses in Florida as authorized in Florida Statutes

During 20142015 $115000 was paid out to 63 ownersrsquo and breedersrsquo in awards Each fiscal year total awards have increased since itrsquos first awards in 20092010

Note This promotional program information is provided by respective Breeders and Owners Associations

36

UNIVERSITY OF FLORIDA COLLEGE OF VETERINARY MEDICINE RACING LABORATORY

The Florida Racing Laboratory in the College of Medicine at the University of Florida is an International Organization for Standardization ISO 17025 accredited laboratory that employs various procedures to detect and identify prohibited drugs medications stimulants depressants hypnotics local anesthetics and drug-masking agents in the blood urine or other bodily fluids of racing horses and greyhounds

During Fiscal Year 20142015 the Laboratory received and processed 67587 samples and performed 254238 analyses The vigilant monitoring of samples by the Laboratory serves to deter the use of prohibited drugs in racing animals in Florida

Horse UrineBlood Greyhound Urine 1 Investigative Samples Received 16337 51233 17 Samples Analyzed 16280 30340 17 Number of Analyses 76382 177815 41 Positives 163 9 NA

1 Volume Not Sufficient For Testing 21711 (424 of total number of samples received) Note From January 31 2015 through June 14 2015 there were 14509 greyhound samples collected Of this total 5296 were testable samples and 9213 were quantity not sufficient for analysis During this timeframe there were 2398 attempts to collect samples from greyhounds that did not urinate

DRUG POSITIVES FOR FISCAL YEAR 20142015

Types of Positives (ARCI Drug Class) Horse Greyhound Acepromazine metabolite (3) 5 0

Acepromazine metabolite (3) Methocarbamol (4) Phenylbutazone (na) 1 0

Benzoylecgonine (1) 0 3

Boldenone (3) 4 0

Carprofen (4) 0 1

Clenbuterol (3) 51 0

Clenbuterol (3) Flunixin (4) 1 0

Dimethylsuloxide (DMSO) (5) 15 0

Flunixin (4) 5 2

Glycopyrrolate (3) 1 0

Ibuprofen (4) Methocarbamol (4) 1 0

Isoxsuprine (4) 1 0

Methocarbamol (4) 5 0

Naproxen (4) 1 0

Naproxen (4) Phenylbutazone (na) 1 0

Phenylbutazone (NA) 56 0

Procaine (3) 2 2

Testosterone (3) 5 0

Testosterone (3) Boldenone (3) 1 0

Testosterone (3) Nandrolone (3) Dimethylsuloxide (DMSO) (5) 3 0

Theobromine (4) 0 1

Zipaterol (2) 4 0

TOTALS 163 9

Class (1) Stimulant and depressant drugs that have the highest potential to affect performance and that have no generally accepted meidcal use in the racing horse

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 horse but the pharmacology of which

suggests less potential to affect performance than drugs in Class 2 Class (4) This class includes therapeutic medications that would be expected to have less potential to affect performance than those

in Class 3 Class (5) This class includes therapeutic medications for which concentration limits have been established by the racing jurisdictions

as well as certain miscellaneous agents such as dimethylsulfoxide (DMSO) and other medications as determined by the regulatory bodies

37

F

INA

NC

IAL

ST

AT

EM

EN

TS

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

SLOT ACTIVITIES AND INDIAN GAMING COMPACT FISCAL YEAR 20142015

State Revenue From Regular Performances Tax on Attendance $ 32258 Daily License Fees 2317268 Tax on Handle 8543609

State Revenue From Pari-Mutuel Performances (1) $ 10893135

Other State Revenue Occupational Licenses $ 525302 Fingerprint Fees 235539 Escheated Tickets (2) 795228 Racing Scholarship Funds (2) 0 PMW Trust Fund - Drug Fines 87650 Miscellaneous Revenue 32581 General Revenue Fund - Other Fines 20025

Other State Revenue $ 1696325

Total Pari-Mutuel State Revenue $ 12589460

State Revenue From Cardrooms Table Fees $ 693000 Gross Receipts(3) 13589789 Occupational Licenses 184502

Total State Revenue From Cardrooms $ 14467291

State Revenue From Slots CompulsiveAddictive Gambling Fee (4) $ 1750000 Facility License Fee (4) 14000000 Slot Taxes(5) 182584841 Fingerprint Fees 30028 Occupational Licenses 337334 Miscellaneous Revenue 5572 Miscellaneous Fines 11300

Total State Revenue From Slots $ 198719075

Total State Revenue Generated From Pari-Mutuel Cardroom and Slots $ 225775826

State Revenue From Indian Gaming Compact Indian Gaming Compact (6) $ 255610619 Indian Gaming Compact Reimbursements 253772

Total State Revenue From Indian Gaming Compact $ 255864391

TOTAL STATE REVENUE GENERATED $ 481640217

(1) Daily license fees and taxes reported above reported above are amounts collected and not reflect amounts due

(2) Escheated tickets and Racing Scholarship Funds are distributed to the Department of Education

(3) One-half of cardroom gross receipts is deposited into the General Revenue Fund

(4) Both amounts include payments from Calder Casio and Race Course Gulfstream Park Racing and Casino Mardi Gras Racetrack and Gaming Center Isle Casino and Racing at Pompano Park Flagler Dog Track and Magic City Casino Miami Jai Alai and South Florida Racing Association (Hialeah Park)

(5) Slot taxes are distributed to the Department of Education

(6) Indian Gaming Compact payments are deposited into the General Revenue Fund

38

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

BALANCE SHEET SPECIAL REVENUE FUND

FOR FISCAL YEAR ENDED JUNE 30 2015

2015 2014

ASSETS

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

$ 753311 3254344

368284 15699389

(36217) 5066

286564

$ 6567906731219

34812815266142

(32884)11371

175988

TOTAL ASSETS $ 20330741 $ 23156753

LIABILITIES amp FUND EQUITY Liabilities Accounts payable $ 98554 $ 131567 Accrued salaries 282993 245289 Due to other funds 15432 4325 Due to other state agencies 14092160 13612023 Due to general revenue 685418 665939 Compensated absences - 9313

Total Liabilities 15174556 14668455

Fund Equity Unreserved 5156185 8488298

Total Fund Equity 5156185 8488298

TOTAL LIABILITIES amp FUND EQUITY $ 20330741 $ 23156753

The financial statements and notes are for informational purposes only

39

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 2015

FINAL 2015 2014

BUDGET ACTUAL VARIANCE ACTUAL

REVENUES

Fees Charges Commissions and Sales

Licenses and Permits

Taxes

Fines Forfeits Judgments and Settlements

Interest and Dividends Net

Refunds

Miscellaneous Receipts

$ 19552155

552304

197324441

212335

29537

250000

211412

$ 19301397

712058

198093473

95112

122153

254983

31106

$ (250758) $

159754

769032

(117223)

92616

4983

(180306)

19569151

502696

190162520

116787

84893

270769

213872

Total Revenues 218132184 218610282 478098 210920688

EXPENDITURES CURRENT OPERATING

Salaries

Other Personal Services

Other Operating Expenditures

Operation of Motor Vehicles

Risk Management

State Attorney-Slots

PMW Lab Services

PMW Compliance System

TrDMSHR SVCSSTW Contract

Cardroom Tax Distribution

Other Contracted Services

Compulsive Gambling Prevention

Racing Animal Med Research

OPERATING CAPITAL OUTLAY

Acquisition of Motor Vehicles

Assessment for Fingerprinting

Service Charge to General Revenue

Refunds

Transfer to FDLE Slots Investigation

Transfers to Other Funds

Transfers to General Revenue

7104979 1677615 976075 81743

169792 222971

2266000 296476 58635

1800000 141731 930000 100000

23895 24802

460400 3150000 164650

‐188594212

27000000

6494226 1465527 842849 61944

169792 222971

2266000

246396 58635

1701933 29530

930000 93633 12523 20385

374197 2859023

13173 -

184079657

20000000

610753

212087

133226

19799

-

-

-

50080

-

98067

112201

0

6367

11372

4417

86203

290977

151477

-

4514555

7000000

6429448

1237420

736549

78141

105689

208651

2266000

246415

57114

1658542

31082

600000

100000

32240

54798

320769

2937007

132397

-

175530395

18500000

Total Expenditures 235243976 221942395 13301581 211262657

Excess (Deficiency) of Revenues Over (Under) Expenditures

FUND BALANCE JULY 1 2014

(17111792)

8488298

(3332113)

8488298

(12823484)

-

(341969)

8830267

FUND BALANCE JUNE 30 2015 $ (8623494) $ 5156185 $ (12823484) $ 8488298 (1) (1)

(1) Does not include budget of $37000000 for category 190000 Investments Actual expenditures for category 190000 were closed into the investment account

The financial statements and notes are for informational purposes only

40

CA

RD

RO

OM

PA

RI-

MU

TU

EL

AN

DS

LO

T S

TA

TU

TE

MA

TR

IX

STATUTE TOPIC GREYHOUND JAI ALAI THOROUGHBRED HARNESS QUARTER HORSE

FEES $80 per race $40 per game $100 per race $100 per race $100 per race

Daily License Fees On Live

On-track Handle

5500951(1)(a) FS 5500951(1)(a) FS 5500951(1)(a) FS 5500951(1)(a) FS 5500951(1)(a) FS

$80 per race but not to exceed $40 per game but not to exceed $100 per race but not to exceed $100 race but not to exceed $500 $100 per race but not to exceed Daily License $500 per day $500 per day $500 per day per day $500 per day

Fees On Simulcast Handle

5500951(1)(a) FS 5500951(1)(a) FS 5500951(1)(a) FS 5500951(1)(a) FS 5500951(1)(a) FS

OUTS (ESCHEATS)

Live On-track Handle

Paid to the state of Florida 5501645(2) FS

Paid to the state of Florida 5501645(2) FS

Retained by permitholder 5502633(3) FS

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)

FS FS

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

TAXES

Tax On Admissions

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

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

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

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

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

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

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

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

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

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

Tax On Live On-track Handle

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

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

05 of handle 55009515(2)(a) FS

05 of handle 55009512(2)(a) FS

1 of handle 5500951(3)(a) FS

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) FS

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

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) FS

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) FS

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) FS

This matrix represents a summary of 2014 Statutes Please refer to the cite noted by statutory topic for specific language governing pari-mutuel wagering

41

STATUTE TOPIC GREYHOUND JAI ALAI THOROUGHBRED HARNESS QUARTER HORSE

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

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 FS

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 FS

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

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

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 FS

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) FS

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

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

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

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 FS

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

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

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

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 FS

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

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

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 FS

Year then tax on handle is 23 5500951(3)(c)2 FS

CHARITY PERFORMANCES

Maximum of five days Maximum of five days Maximum of five days Maximum of five days Maximum of five days 5500351(1) FS 5500351(1) FS 5500351(1) FS 5500351(1) FS 5500351(1) FS

Permitholders are allowed to Permitholders are allowed to One additional scholarship day to conduct one additional day to be conduct two additional tracks located in Hillsborough designated as ldquoGreyhound Adopt- performances known as ldquoRetired County for the benefit of Pasco-A-Pet Day Proceeds are paid to Jai Alai Playersrsquo Charity Dayrdquo for a Hernando Community College bona fide organizations that fund to benefit retired jai alai 5500351(6)(a) and promote the adoption of players 5500351(8) FS 5500351(6)(b) FS greyhounds 5501648(2) FS

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 FS

This matrix represents a summary of 2014 Statutes Please refer to the cite noted by statutory topic for specific language governing pari-mutuel wagering

42

STATUTE TOPIC GREYHOUND JAI ALAI THOROUGHBRED HARNESS QUARTER HORSE

TAX CREDITS amp EXEMPTIONS

(excluding charity performances

unless otherwise noted)

Tax exemption of $360000 per state fiscal year or $500000 for three permitholders that held a full live schedule in 1995 and closest to another state authorizing greyhound racing 55009514(1) FS

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) FS

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 is paid directly to the Jockeys Guild by the permitholders 55009515(6) FS

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

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

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 FS

$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 FS

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

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) FS

This matrix represents a summary of 2014 Statutes Please refer to the cite noted by statutory topic for specific language governing pari-mutuel wagering

43

STATUTE TOPIC STATUTE REFERENCE SUMMARY

FEES

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

TAXES

Tax On Cardroom Gross Receipts

849086(13)(a) FS

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts Pursuant to Section 849086(13)(c) FS one-half credited to Pari-Mutuel Wagering Trust Fund and one-half being credited to the General Revenue Fund

Tax On Admissions 849086(13)(b) FS

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

FINES

Administrative Fine 849086(14)(c) FS An administrative fine up to $1000 for each violation may be imposed on any person who has violated or failed to comply with the provisions of Section 849086 FS

ANNUAL DISBURSEMENT TO COUNTIES AND MUNICIPALITIES

Annual Disbursement To Counties and Municipalities

849086(13)(h) FS One-quarter of moneys deposited into the Pari-Mutuel Wagering Trust Fund shall by October 1 of each year be distributed to the local counties or municipalities where the approved cardrooms are located

This matrix represents a summary of 2014 Statutes Please refer to the cite noted by statutory topic for specific language governing operation of cardooms

44

STATUTE TOPIC STATUTE REFERENCE SUMMARY

FEES

Slot License Fee 551106(1)(a) FS Annual fee for each slot machine facility is $2 million paid with the initial license application and annual 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 551106(3) FS

The tax rate on slot machine revenues is 35 Payment for the tax on slot machine revenues shall be remitted by 3 pm on the 5th day of each calendar month for taxes imposed and collected for the preceding calendar month If the 5th day of the calendar month falls on a weekend payments shall be remitted by 3 pm the first Monday following the weekend

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 for 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 Penalties

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 2014 Statutes Please refer to the cite noted by statutory topic for specific language governing slot operations

45

  • Table of Contents 2014-2015
  • Overview 2014-15
  • Division overview 1415
  • Events Shaping 2014-15
  • Fiscal Years Comparative Data 2014-15
  • PMW Graphs 2014-2015
  • PMW Handle Statistics 2014 2015
  • Guest Handle by Host 2014-2015
  • 20142015 Charity-scholarship
  • Cardroom Statistics 2014-2015
  • Cardroom Revenue 2014 2015
  • Slot Comparative Data 2014-2015
  • Daily revenue per machine 14-15
  • 2014-15 permitholder map for report
  • Permitholder Contact Operating In 84rd annual rpt
  • Promotional Programs for FL Horses 20142015
  • Drug Positives for 2014-15
  • Summary of State Revenue 2014-2015 (Final
  • PMW 06 30 15 Final Report
  • PMW Statute Matrix 2014-2015
  • Cardroom Statute Matrix 2014-2015
  • Slot Statute Matrix 20142015
  • Annual Report Cover 2416pdf
    • Florida Department of Business and Professional Regulation
Page 15: Division of Pari-Mutuel Wagering Annual Report …...2016/03/07  · This annual report encompasses the fiscal year which began July 1, 2014, and ended June 30, 2015. This is the 84th

TOTAL STATE REVENUE FROM PERFORMANCES

Fiscal Year 20142015

Greyhound Racing Permitholders

Daytona Beach Kennel Club Inc

Derby Lane (St Petersburg Kennel Club Inc)

Ebro Greyhound Park

Flagler Dog Track

HampT Gaming Inc dba Mardi Gras Racetrack

Jacksonville Kennel Club Inc

License Acquistions LLCdba Palm Beach Greyhound Racing

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 Racing LLP

SOKC LLC dba Sanford-Orlando Kennel Club

Sarasota Kennel Club Inc

St Johns Greyhound Park

Tampa Greyhound Track

West Volusia Racing Inc

otal Greyhound Permitholders T

ai Alai Permitholders J

Dania Jai Alai

Dania Summer Jai Alai

Ft Pierce Jai Alai

Hamilton Jai Alai and Poker (B)

Miami Jai Alai

Ocala Poker and Jai Alai

Orlando Jai Alai

Summer Jai Alai

Total Jai Alai Permitholders

Thoroughbred Racing Permitholders

Calder Race Course Inc(C)

Gulfstream Park Thoroughbred After Racing Program Inc

Gulfstream Park Racing Association Inc(C)

Tampa Bay Downs Inc

Tropical Park LLC(C)

Total Thoroughbred Permitholders

arness Racing Permitholders H

Isle Casino and Racing at Pompano Park

Quarter Horse Racing Permitholders

Gretna Racing LLC

Hamilton Downs Horsetrack LLC

Ocala Breeders Sales Company Inc South Florida Racing Association LLC (Hialeah Park) South Marion Real Estate Holdings LLC otal Quarter Horse Permitholders T

TOTAL FOR ALL PERMITHOLDERS

LIVE SIMULCAST ITW ITW SIM CHARITY

PERFORMANCES

Tax on Handle Daily License

Fee Total Live Taxes and

Fees Collected Tax on Handle Daily

License Fee

Total Simulcast Taxes and Fees

Collected Tax on Handle

Tax on Handle Daily License Fee

TOTAL TAXES AND FEES

COLLECTED (A)

$11979 $18480 $30459 $3808 $6500 $10308 $12131 $0 $16880 $69778

216139 105600 321739 0 0 0 249919 0 14400 586058

13555 17207 30762 0 0 0 0 0 1920 32682

29327 55600 84927 38555 47000 85555 73144 321568 13560 578754

7606 9280 16886 56031 20806 76837 10378 140750 9700 254551

4285 2400 6685 0 0 0 5690 0 14400 26775

30663 21600 52263 0 0 0 49373 0 14400 116036

4838 4320 9158 3951 2000 5951 5048 8492 9700 38349

2708 18455 21163 0 0 0 0 0 0 21163

145073 94400 239473 0 0 0 80932 0 9920 330325

0 0 0 0 0 0 0 0 14400 14400

261698 139840 401538 0 0 0 363603 0 14400 779541

7895 7200 15095 0 0 0 5263 0 7360 27718

9728 23281 33009 0 0 0 0 0 0 33009

42941 31600 74541 0 0 0 32011 0 7200 113752

11049 8560 19609 0 0 0 2980 0 8320 30909

17897 10800 28697 0 0 0 24488 0 14400 67585

65803 31200 97003 0 0 0 65877 0 14400 177280

0 0 0 0 0 0 0 0 17240 17240

$883184 $599823 $1483007 $102345 $76306 $178651 $980837 $470810 $202600 $3315905

$0 $56960 $56960 $0 $0 $0 $0 $0 $640 $57600

0 40400 40400 0 0 0 0 0 640 41040

0 12800 12800 0 0 0 0 0 320 13120

0 72960 72960 0 0 0 0 0 0 72960

0 70560 70560 0 0 0 0 0 2880 73440

0 13120 13120 0 0 0 0 0 0 13120

0 12160 12160 0 0 0 0 0 1600 13760

0 60000 60000 0 0 0 0 0 2400 62400

$0 $338960 $338960 $0 $0 $0 $0 $0 $8480 $347440

$18897 $40000 $58897 $3 $1000 $1003 $106855 $57 $6000 $172812

35478 34600 70078 0 0 0 95138 0 8000 173216

227247 115200 342447 317057 173500 490557 596688 2931925 8500 4370117

72707 83500 156207 23159 174000 197159 330124 777815 8100 1469405

28567 32800 61367 0 0 0 94848 0 7400 163615

$382896 $306100 $688996 $340219 $348500 $688719 $1223653 $3709797 $38000 $6349165

$16888 $115600 $132488 $60933 $179000 $239933 $49710 $375100 $7400 $804631

$508 $30400 $30908 $0 $0 $0 $0 $0 $0 $30908

0 16000 16000 0 0 0 0 0 0 16000

139 200 339 0 0 0 0 0 0 339 14076 33900 47976 0 0 0 5240 0 0 53216

12 16000 16012 0 0 0 0 0 0 16012 $14735 $96500 $111235 $0 $0 $0 $5240 $0 $0 $116475

$1297703 $1456983 $2754686 $503497 $603806 $1107303 $2259440 $4555707 $256480 $10933616

(A) The amounts shown are taxes and fees collected after the application of any applicable tax credits and do not include admissions tax

(B) Daily license fees and taxes were not collected Permitholder relinquished jai alai permit

(C) Daily license fees and taxes reported above are amounts due from performances held and do not equal amounts collectedpaid

12

--ON-TRACK INTERTRACK TOTAL REGULAR ON-TRACK INTERTRACK TOTAL CHARITY

Live Simulcast ITW ITWS

HANDLE

Live Simulcast ITW ITWS

SCHOLARSHIP HANDLE

TOTAL HANDLE

$3523371 $868918 $4427490 $0 $8819779 $297699 $42626 $231592 $0 $571917 $9391696

9533807 0 11638810 0 21172617 1059192 0 941723 0 2000915 23173532

1583425 0 0 0 1583425 21554 0 0 0 21554 1604979

1403931 1356247 3970170 11921720 18652068 133346 74775 325616 680880 1214617 19866685

1314178 2268887 1825420 5740184 11148669 125328 116342 144473 269185 655328 11803997

3301767 0 6314736 0 9616503 606191 0 1031005 0 1637196 11253699

3670413 0 8609171 0 12279584 444347 0 987567 0 1431914 13711498

1191095 1367504 1692222 3217762 7468583 152555 157931 158399 336519 805404 8273987

226227 0 0 0 226227 0 0 0 0 0 226227

9175441 0 7474514 0 16649955 489142 0 306879 0 796021 17445976

4494472 0 8341268 0 12835740 658105 0 883171 0 1541276 14377016

14584456 809 28703171 0 43288436 807857 0 1164308 0 1972165 45260601

3700210 0 4006735 7706945 121092 0 165050 0 286142 7993087

1050440 0 0 0 1050440 0 0 0 0 0 1050440

5373679 0 5043177 10416856 138849 0 171234 0 310083 10726939

4807906 0 2255502 7063408 397063 0 107201 0 504264 7567672

5569600 0 10211580 0 15781180 603425 0 853259 0 1456684 17237864

7914731 0 10838847 18753578 705749 0 851543 0 1557292 20310870

2510139 1001830 3551843 0 7063812 208727 67637 191025 0 467389 7531201

$84929288 $6864195 $118904656 $20879666 $231577805 $6970221 $459311 $8514045 $1286584 $17230161 $248807966

$571897 $0 $2508977 $0 $3080874 $6959 $0 $27722 $0 $34681 $3115555

587303 0 2205463 0 2792766 4325 0 27528 0 31853 2824619

122082 0 0 0 122082 2204 0 0 0 2204 124286

18 0 0 0 18 0 0 0 0 0 18

2123034 0 2650181 0 4773215 132045 0 108228 0 240273 5013488

44 0 0 0 44 0 0 0 0 0 44

530 0 0 0 530 178 0 0 0 178 708

1634190 0 2213369 0 3847559 108949 0 121019 0 229968 4077527

$5039098 $0 $9577990 $0 $14617088 $254660 $0 $284497 $0 $539157 $15156245

$3779406 $643 $7653369 $3388 $11436806 $542358 $586922 $1230769 $6885006 $9245055 $20681861

7095663 0 5448365 0 12544028 1547278 2330484 1080818 4555731 9514311 22058339

45449497 63411323 34882808 147246936 290990564 9304122 2587158 4009765 3442205 19343250 310333814

18334591 4631854 22749018 45949688 91665151 2079980 215739 2133899 1981039 6410657 98075808

5713383 0 5377935 0 11091318 1542846 1138461 1252356 1936989 5870652 16961970

$80372540 $68043820 $76111495 $193200012 $417727867 $15016584 $6858764 $9707607 $18800970 $50383925 $468111792

$3377614 $12186640 $1654272 $27270383 $44488909 $175674 $204682 $108546 $497587 $986489 $45475398

$50816 $0 $0 $0 $50816 $0 $0 $0 $0 $0 $50816

6 0 0 0 6 0 0 0 0 0 6

21212 0 0 0 21212 0 0 0 0 0 21212

1407629 0 303834 0 1711463 0 0 0 0 0 1711463

1238 0 0 0 1238 0 0 0 0 0 1238

$1480901 $0 $303834 $0 $1784735 $0 $0 $0 $0 $0 $1784735

$175199441 $87094655 $206552247 $241350061 $710196404 $22417139 $7522757 $18614695 $20585141 $69139732 $779336136

TOTAL REGULAR AND CHARITYSCHOLARSHIP HANDLE

13

Fiscal Year 20142015

Greyhound Racing Permitholders

Daytona Beach Kennel Club Inc

Derby Lane (St Petersburg Kennel Club Inc)

Ebro Greyhound Park

Flagler Dog Track

HampT Gaming Inc dba Mardi Gras Racetrack

Jacksonville Kennel Club Inc

License Acquistions LLCdba Palm Beach Greyhound Racing

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 Racing LLP

SOKC LLC dba Sanford-Orlando Kennel Club

Sarasota Kennel Club Inc

St Johns Greyhound Park

Tampa Greyhound Track

West Volusia Racing Inc

Total Greyhound Permitholders

Jai Alai Permitholders

Dania Jai Alai

Dania Summer Jai Alai

Ft Pierce Jai Alai

Hamilton Jai Alai and Poker

Miami Jai Alai

Ocala Poker and Jai Alai

Orlando Jai Alai

Summer Jai Alai

Total Jai Alai Permitholders

Thoroughbred Racing Permitholders

Calder Race Course Inc

Gulfstream Park Thoroughbred After Racing Program Inc

Gulfstream Park Racing Association Inc

Tampa Bay Downs Inc

Tropical Park LLC

Total Thoroughbred Permitholders

arness Racing PermitholdersHIsle Casino and Racing at Pompano Park

Quarter Horse Racing Permitholders

Gretna Racing LLC

Hamilton Downs Horsetrack LLC

Ocala Breeders Sales Company Inc

South Florida Racing Association LLC (Hialeah Park)

South Marion Real Estate Holdings LLC

Total Quarter Horse Permitholders

TOTAL FOR ALL PERMITHOLDERS

TOTAL INTERTRACK WAGERING HANDLE BY GUEST

Fiscal Year 20142015 HOST PERMITHOLDER

HampT LICENSE MARDI NAPLES-FT ORANGE

GUEST PERMITHOLDER DAYTONA DERBY LANE FLAGLER GAMING JACKSONVILLE ACQUISITIONS GRAS MYERS PARK PALM BEACH

Greyhound Permitholders

Daytona Beach Kennel Club Inc $0 $565458 $39559 $427410 $0 $0 $104468 $206685 $277512 $1151228

Derby Lane (St Petersburg Kennel Club Inc) 400403 0 1264104 734615 539353 1001528 607941 629560 647548 2849276

Ebro Greyhound Park 0 477061 0 0 120937 224118 0 0 235451 680012

Flagler Dog Track 151770 523863 0 963972 289348 735708 675977 1065094 387667 1879977

HampT Gaming Inc dba Mardi Gras Racetrack 401713 613199 4774145 0 360241 639971 0 546941 452471 1395239

Jacksonville Kennel Club Inc 358833 765165 1719031 1141912 954413 612233 737600 486962 1190813 1951322

License Acquisitions LLC dba Palm Beach Greyhound Racing 0 0 173584 0 615703 0 0 0 5943 0

Mardi Gras Racetrack and Gaming Center 166597 176181 0 0 0 0 0 261184 0 524811

Melbourne Greyhound Park LLC 143910 309211 425960 276671 156745 329341 166263 181638 215933 1166738

Naples-Ft Myers Greyhound Track 127563 463029 876748 373230 137187 418511 213848 0 172869 1245367

Orange Park Kennel Club Inc 582020 1330147 2466171 1446962 0 947689 962835 629249 0 2923035

Palm Beach Kennel Club 383702 974646 89373 168222 0 0 173650 638791 757417 0

Penn Sanford LLCdba Sanford-Orlando Kennel Club 27473 0 1914324 0 609935 845170 375525 197288 358897 829361

Pensacola Greyhound Racing LLP 307729 0 163376 0 989261 218085 0 244201 1314092 1085806

SOKC LLC dba Sanford-Orlando Kennel Club 381947 1161172 403656 1399880 0 0 548963 609278 402546 1853594

Sarasota Kennel Club Inc 169028 1095005 947929 518427 331449 638994 303878 301445 316793 1735277

Tampa Greyhound Track 327772 2272374 299586 200196 500562 783090 202989 667209 623047 2372865

West Volusia Racing Inc 0 0 213735 0 483096 446746 32249 42607 261731 386957

Total Greyhound Permitholders $3930460 $10726511 $15771281 $7651497 $6088230 $7841184 $5106186 $6708132 $7620730 $24030865

Jai Alai Permitholders

Dania Jai Alai $0 $0 $22129 $0 $0 $0 $673 $0 $3379 $5198

Dania Summer Jai Alai 0 0 418231 0 63162 132771 0 0 5428 6946

Ft Pierce Jai Alai 124646 219015 131580 81696 150940 344760 57705 234438 159800 1089127

Miami Jai Alai 0 0 0 0 0 0 0 0 0 0

Ocala Poker and Jai Alai 151375 347426 92457 58560 185742 156611 62039 187718 241574 480339

Orlando Jai Alai 0 0 0 0 0 0 0 0 0 0

Summer Jai Alai 0 0 0 0 0 0 0 0 0 0

Total Jai Alai Permitholders $276021 $566441 $664397 $140256 $399844 $634142 $120417 $422156 $410181 $1581610

Thoroughbred Permitholders

Calder Race Course Inc $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

Tampa Bay Downs Inc 0 1125416 0 0 174740 252125 0 0 231926 1037492

Total Thoroughbred Permitholders $0 $1125416 $0 $0 $174740 $252125 $0 $0 $231926 $1037492

Harness Permitholders

Isle Casino and Racing at Pompano Park $0 $0 $237740 $187509 $252530 $494248 $178299 $295037 $399234 $1942130

Quarter Horse Permitholders

Gretna Racing LLC $324950 $0 $224968 $0 $430397 $227477 $0 $356068 $562368 $829223

Hamilton Downs Horsetrack LLC 0 0 0 0 0 0 0 0 0 0

Ocala Breeders Sales Company Inc 127651 162165 0 0 0 147562 0 0 0 446159

South Florida Racing Association LLC (Hialeah Park) 0 0 0 0 0 0 0 0 0 0

Total Quarter Horse Permitholders $452601 $162165 $224968 $0 $430397 $375039 $0 $356068 $562368 $1275382

TOTAL FOR ALL PERMITHOLDERS $4659082 $12580533 $16898386 $7979262 $7345741 $9596738 $5404902 $7781393 $9224439 $29867479

Note Figures above include handle from charityscholarship performances

CO

NT

INU

ED

ON

NE

XT

PA

GE

14

TOTAL INTERTRACK WAGERING HANDLE BY GUEST

Fiscal Year 20142015 HOST PERMITHOLDER

GUEST PERMITHOLDER

Penn Sanford SOKC LLC SARASOTA ST JOHNS

TAMPA GREYHOUND

WEST VOLUSIA RACING DANIA DANIA SUMMER MIAMI

Greyhound Permitholders

Daytona Beach Kennel Club Inc $18870 $257246 $116307 $591617 $48726 $0 $16797 $0 $135979

Derby Lane (St Petersburg Kennel Club Inc) 244840 323299 211898 733632 0 315558 145588 120889 262575

Ebro Greyhound Park 0 0 154402 305588 505515 0 11237 21454 0

Flagler Dog Track 184541 161709 115095 408522 525808 135468 0 0 0

HampT Gaming Inc dba Mardi Gras Racetrack 372309 444629 213355 279547 591483 360858 63450 84419 0

Jacksonville Kennel Club Inc 380130 450051 203278 1536495 640841 277140 70729 65346 119792

License Acquisitions LLC dba Palm Beach Greyhound Racing 271011 0 0 0 392517 159925 0 130997 0

Mardi Gras Racetrack and Gaming Center 62081 129318 166952 234641 105405 32149 37148 0 0

Melbourne Greyhound Park LLC 148544 193925 93457 262838 249891 107382 185619 164531 391831

Naples-Ft Myers Greyhound Track 141893 169446 160594 196425 418451 102874 0 0 0

Orange Park Kennel Club Inc 555341 638718 265721 0 1391013 424735 63635 69014 129251

Palm Beach Kennel Club 198344 599208 204508 896607 412510 138616 177706 11871 287759

Penn Sanford LLCdba Sanford-Orlando Kennel Club 0 0 0 161508 1046276 347597 0 0 0

Pensacola Greyhound Racing LLP 228664 382523 118421 1504719 0 290896 27110 22780 17476

SOKC LLC dba Sanford-Orlando Kennel Club 0 0 0 738955 0 0 0 0 0

Sarasota Kennel Club Inc 231313 279471 0 330631 991541 132114 0 0 0

Tampa Greyhound Track 484967 598340 306260 756514 2180833 282630 138561 114061 253939

West Volusia Racing Inc 214824 0 32455 57766 496418 0 65497 84753 27124

Total Greyhound Permitholders $3737672 $4627883 $2362703 $8996005 $9997228 $3107942 $1003077 $890115 $1625726

Jai Alai Permitholders

Dania Jai Alai $0 $0 $0 $0 $2299 $2692 $0 $0 $0

Dania Summer Jai Alai 0 0 0 0 29804 49090 0 0 0

Ft Pierce Jai Alai 0 0 0 179888 201424 102370 107270 104762 190181

Miami Jai Alai 0 0 0 0 0 0 336971 0 0

Ocala Poker and Jai Alai 133089 155744 0 276687 307065 120440 94506 87624 162237

Orlando Jai Alai 0 0 0 0 0 0 319107 302794 463545

Summer Jai Alai 0 0 0 0 0 0 146985 437220 0

Total Jai Alai Permitholders $133089 $155744 $0 $456575 $540592 $274592 $1004839 $932400 $815963

Thoroughbred Permitholders

Calder Race Course Inc $0 $0 $0 $0 $0 $0 $0 $0 $0

Gulfstream Park Racing Association Inc 0 0 0 0 0 0 0 0 0

Tampa Bay Downs Inc 138924 223395 0 320826 957241 0 140508 98725 212392

Total Thoroughbred Permitholders $138924 $223395 $0 $320826 $957241 $0 $140508 $98725 $212392

Harness Permitholders

Isle Casino and Racing at Pompano Park $0 $0 $0 $531898 $0 $0 $291606 $228569 $0

Quarter Horse Permitholders

Gretna Racing LLC $162100 $207389 $0 $759525 $0 $268608 $50389 $40675 $30238

Hamilton Downs Horsetrack LLC 0 0 0 0 0 0 0 0 0

Ocala Breeders Sales Company Inc 0 0 0 10 195329 91726 46280 42507 74090

South Florida Racing Association LLC (Hialeah Park) 0 0 0 0 0 0 0 0 0

Total Quarter Horse Permitholders $162100 $207389 $0 $759535 $195329 $360334 $96669 $83182 $104328

TOTAL FOR ALL PERMITHOLDERS $4171785 $5214411 $2362703 $11064839 $11690390 $3742868 $2536699 $2232991 $2758409

Note Figures above include handle from charityscholarship performances

CO

NT

INU

ED

ON

NE

XT

PA

GE

CO

NT

INU

ED

FR

OM

PR

EV

IOU

S P

AG

E

15

TOTAL INTERTRACK WAGERING HANDLE BY GUEST

Fiscal Year 20142015 HOST PERMITHOLDER

GULFSTREAM PARK AFTER

GULFSTREAM RACING TAMPA BAY TROPICAL POMPANO HIALEAH

GUEST PERMITHOLDER SUMMER CALDER PARK PROGRAM DOWNS PARK PARK PARK TOTAL

Greyhound Permitholders

Daytona Beach Kennel Club Inc $53007 $0 $4394280 $0 $1476441 $117487 $1138029 $22035 $11159141

Derby Lane (St Petersburg Kennel Club Inc) 213225 497213 8857607 542476 4133961 366551 1959757 26435 27629832

Ebro Greyhound Park 0 116480 1562818 161288 260802 114923 0 0 4952086

Flagler Dog Track 0 287071 3156089 272859 670865 263766 1122245 0 13977414

HampT Gaming Inc dba Mardi Gras Racetrack 0 210101 4032179 172283 1484388 219831 2236984 0 19949736

Jacksonville Kennel Club Inc 95467 267101 4863232 293128 2176257 221594 1215372 0 22794237

License Acquisitions LLC dba Palm Beach Greyhound Racing 87410 0 6310814 1851847 1227106 367368 1079858 0 12674083

Mardi Gras Racetrack and Gaming Center 0 0 955126 0 468294 0 654418 0 3974305

Melbourne Greyhound Park LLC 315963 440792 8386263 459438 2668101 428725 946785 32164 18848659

Naples-Ft Myers Greyhound Track 0 864344 14200067 569074 4613599 449181 1532461 0 27446761

Orange Park Kennel Club Inc 101784 360156 5454909 388232 2387482 274760 157891 0 23950750

Palm Beach Kennel Club 149648 1692796 24376464 0 7830831 907585 3970398 0 45040652

Penn Sanford LLCdba Sanford-Orlando Kennel Club 0 532327 3566240 530629 1551508 207266 766171 0 13867495

Pensacola Greyhound Racing LLP 17607 220622 880090 172838 316696 194588 0 0 8717580

SOKC LLC dba Sanford-Orlando Kennel Club

CO 0 0 5944433 0 2394218 232342 980184 0 17051168

Sarasota Kennel Club Inc

NT 0 485502 8684536 505658 2842415 373288 991954 0 22206648

Tampa Greyhound Track

INU 212998 345399 6640469 398407 3164914 313614 1697987 29343 26168926

West Volusia Racing Inc

ED 66977 356109 2511429 356010 689451 126603 877406 0 7829943

Total Greyhound Permitholders

FR

O $1314086 $6676013 $114777045 $6674167 $40357329 $5179472 $21327900 $109977 $328239416

Jai Alai Permitholders

M

Dania Jai Alai

PR

E $7816 $1073 $29419 $0 $3923 $0 $10231 $0 $88832

Dania Summer Jai Alai

VI 124090 0 161662 42577 89633 18742 233220 0 1375356

Ft Pierce Jai Alai 157060 270013 4432026 273167 1516075 207588 0 0 10335531

Miami Jai Alai

OU

S P

AG

E

0 0 0 0 0 0 0 0 336971

Ocala Poker and Jai Alai 131081 95278 1614932 106956 595813 87669 268246 0 6201208

Orlando Jai Alai 373221 418079 7584218 444757 2452702 385292 1969600 0 14713315

Summer Jai Alai 0 0 0 0 0 0 0 0 584205

Total Jai Alai Permitholders $793268 $784443 $13822257 $867457 $4658146 $699291 $2481297 $0 $33635418

Thoroughbred Permitholders

Calder Race Course Inc $0 $0 $3217039 $0 $415881 $0 $2455 $0 $3635375

Gulfstream Park Racing Association Inc 0 5206534 0 0 18093894 0 3451638 92216 26844282

Tampa Bay Downs Inc 157904 1066035 21198004 1068777 0 782536 1780453 0 30967419

Total Thoroughbred Permitholders $157904 $6272569 $24415043 $1068777 $18509775 $782536 $5234546 $92216 $61447076

Harness Permitholders

Isle Casino and Racing at Pompano Park $0 $934500 $17934679 $1096365 $3441041 $838251 $0 $90950 $29374586

Quarter Horse Permitholders

Gretna Racing LLC $13917 $67841 $1235162 $84246 $540350 $66398 $0 $10691 $6492980

Hamilton Downs Horsetrack LLC 0 0 0 0 3966 0 0 0 3966

Ocala Breeders Sales Company Inc 55213 534643 8185796 613595 2840424 502564 338935 0 14404649

South Florida Racing Association LLC (Hialeah Park) 0 502523 9211732 680307 2462613 498768 148110 0 13504053

Total Quarter Horse Permitholders $69130 $1105007 $18632690 $1378148 $5847353 $1067730 $487045 $10691 $34405648

TOTAL FOR ALL PERMITHOLDERS $2334388 $15772532 $189581714 $11084914 $72813644 $8567280 $29530788 $303834 $487102144

Note Figures above include handle from charityscholarship performances

16

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 Historical Resources Operating Trust Fund and the Racing Scholarship Trust Fund (Board of Governorsrsquo 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 $1618467 was paid to charitable organizations during Fiscal Year 20142015 bringing the total proceeds disbursed since 1985 to $78134281

RACING SCHOLARSHIP TRUST FUND

The Board of Governors within the Department of Education oversees the Board of Governorsrsquo Operations and Maintenance Trust Fund and ensures that the referenced contributions are used to provide scholarships to deserving students attending Floridas colleges and universities A total of $16885110 has been paid to this fund since the program began in 1949

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 Department of Educationrsquos State School Trust Fund for the support and maintenance of Floridas public schools Since 1957 the total paid into this fund is $95578484 The amount collected from abandoned winning tickets for the State School Trust Fund for this fiscal year is detailed below

Abandoned Winning Tickets Greyhound Permitholders $744478 Jai Alai Permitholders 50750

Total For 20142015 Fiscal Year $795228

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

17

bull C

CARDROOM COMPARATIVE DATA

During Fiscal Year 20142015 there were 25 permitholders that obtained a cardroom license Two did not operate the other 23 operated at 23 pari-mutuel facilities located throughout the state The number of cardroom tables decreased from 788 in Fiscal Year 20132014 to 755 in Fiscal Year 20142015 Cardroom gross receipts decreased from $136163616 to $135888902 and the gross receipts tax decreased from $13615464 to $13589789 this fiscal year Table fees decreased from $788000 to $755000 this fiscal year The overall result was a decrease in total state revenue from $14403464 to $14344789 this fiscal year

Cardroom tax revenue is distributed 50 percent between the Pari-Mutuel Wagering Trust Fund and the General Revenue Fund In accordance with Section 849086(13)(h) Florida Statutes one quarter of the moneys deposited into the Pari-Mutuel Wagering Trust Fund must be distributed to counties and municipalities that approved the cardroom In October 2015 the division distributed approximately $1698723 to the countiesmunicipalities from cardroom gross receipts

CARDROOM GROSS RECEIPTS AND TOTAL STATE REVENUE FISCAL YEARS 20052006 THROUGH 20142015

$0

$20

$40

$60

$80

$100

$120

$140

Mil

lio

ns

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 (A)

Total State Revenue (Gross Receipts Tax

plus Table Fees)

Total State Revenue as a

Percent of Gross Receipts

20052006 $44433359 $4443337 $264000 $4707337 1059 20062007 $54208544 $5420855 $325500 $5746355 1060 20072008 $90863855 $9086385 $875000 $9961385 1096 20082009 $101700243 $10170024 $698000 $10868024 1069 20092010 $104799448 $10479945 $749000 $11228945 1071 20102011 $125141080 $12514108 $718000 $13232108 1057 20112012 $131447663 $13144767 $834000 $13978767 1063 20122013 $132690415 $13269045 $810000 $14079045 1061 20132014 $136163616 $13615464 $788000 $14403464 1058 20142015 $135888902 $13589789 (B) $755000 $14344789 1056

(A) Amount agrees with the number of approved cardroom tables per annual cardroom licenses and reflects the number of tables in operation each fiscal year

(B) Includes additional payment of $89750 for October 2013 recevied in August 2014 due to revised monthly report

18

-----------------------------+-----------------------------------------------------ltmiddotmiddotmiddotmiddot middotmiddotmiddotmiddot middotmiddotmiddotmiddotmiddotmiddot middotmiddotmiddotmiddotmiddot middotmiddotmiddot middotmiddotmiddotmiddotmiddot middotmiddot middotmiddotmiddot middot

COMPONENTS OF CARDROOM REVENUE BY ASSOCIATION

Fiscal Year 20142015

Greyhound Racing Permitholders

Daytona Beach Kennel Club IncWest Volusia Racing Inc Volusia $10260442 $805384 $11065826 $1106583 $55000 $1161583

Derby Lane (St Petersburg Kennel Club Inc) Pinellas 7766643 809669 8576312 857631 45000 902631

Ebro Greyhound Park Washington 2728129 326879 3055008 305500 20000 325500

Flagler Dog Track Dade 6912438 27325 6939763 694874 (C) 23000 717874

Jacksonville Kennel Club Inc Duval 14725776 939280 15665056 1566506 71000 1637506

Mardi Gras Racetrack and Gaming CenterH ampT Gaming Inc Hallandale 5654584 282119 5936703 593670 30000 623670

Melbourne Greyhound Park LLC Brevard 4223440 136195 4359635 435963 34000 469963

Naples-Ft Myers Greyhound Track Lee 6405597 505015 6910612 691063 32000 723063

Orange Park Kennel Club Inc Town of Orange Park 7439673 66615 7506288 750629 39000 789629

Palm Beach Kennel ClubLicense Acquisitions LLC Palm Beach 11544820 1065075 12609895 1260990 75000 1335990

Pensacola Greyhound Racing LLP Escambia 3153303 616385 3769688 376969 20000 396969

Sarasota Kennel Club Inc Sarasota 4894259 772380 5666639 566664 35000 601664

St Johns Greyhound Park (D) St Johns 0 0 0 0 1000 1000

Tampa Greyhound Track Hillsborough 2040726 74567 2115293 211529 1000 212529

Total Greyhound Permitholders $87749830 $6426888 $94176718 $9418571 $481000 $9899571

Jai Alai Permitholders

Dania Jai AlaiSummersport Enterprises LLC Hallandale $5976 $84872 $90848 $9085 $1000 $10085

Ft Pierce Jai Alai St Lucie 2353923 152587 2506510 250651 25000 275651

Hamilton Jai Alai and Poker Hamilton 411259 165 411424 41142 3000 44142

MiamiSummer Jai Alai Dade 2285247 54267 2339514 233951 16000 249951

Ocala Poker and Jai Alai Marion 3316536 172445 3488981 348898 21000 369898

Total Jai Alai Permitholders $8372941 $464336 $8837277 $883727 $66000 $949727

Thoroughbred Racing Permitholders

Gulfstream Park Racing Association Inc Broward 5374421 142163 5516584 551658 21000 572658

Tampa Bay Downs Inc Hillsborough 3514313 743283 $4257596 425760 23000 448760

Total Thoroughbred Permitholders $8888734 $885446 $9774180 $977418 $44000 $1021418

Harness Racing Permitholders

Isle Casino and Racing at Pompano Park Broward $11234738 $1660226 $12894964 $1289496 $45000 $1334496

Quarter Horse Racing Permitholders

Gretna Racing LLC Gadsden $1649021 $197375 $1846396 $184640 $15000 $199640

South Florida Racing Association LLC (Hialeah Park) City of Hialeah 7695032 664335 $8359367 835937 44000 879937

Total Quarter Horse Permitholders $9344053 $861710 $10205763 $1020577 $59000 $1079577

TOTAL FOR ALL PERMITHOLDERS $125590296 $10298606 $135888902 $13589789 $695000 $14284789

Total Taxes and Fees

County Municipality Gross Receipts

Tournament Gross Receipts

Total Gross Receipts

Gross Receipts

Tax (A) Table Fees Collected (B)

(A) 18th of total gross receipts tax is distributed to counties or municipalities by October 1 of the following year

(B) Amounts shown are table fees collected during fiscal year 20142015

(C) Includes additional payment of $ 89750 for October 2013 received in August 2014 due to revised monthly report

(D) Permitholder paid table fees and received cardroom license for 20142015 but did not conduct cardroom operations during 20142015

19

SLOT COMPARATIVE DATA

During Fiscal Year 20142015 the total amount wagered by patrons was $7979515007 Average daily revenue per slot machine was $188 Total net slot revenue was $521670975 As a result the total taxes paid to the state was $182584841 an increase of five percent in total paid slot taxes from the previous fiscal year A total of $15750000 was collected in annual fees including the Compulsive or Addictive Gambling Prevention Program Fee per Section 551118(3) Florida Statutes For further details see the Summary of State Revenue From Pari-Mutuel Cardroom Slot Activity and Indian Gaming Compact (page 36) of this report On October 12 2014 Dania Jai-Alai closed the slot portion of the facility due to remodeling

HISTORICAL SLOT FACILITY ACTIVITY

Fiscal Year Total Amount Wagered Total State Revenue

20062007 $1114108466 $49620582

20072008 $3023981126 $120560317

20082009 $2701341778 $103895351

20092010 $3840468455 $138125105

20102011 $5054297731 $125063886

20112012 $6045432393 $143962346

20122013 $6690513855 $152532223

20132014 $7953652039 $174024068

20142015 $7979515007 $182584841

FISCAL YEAR 20142015 Gulfstream

Operations Began

11152006

Mardi Gras Operations Began

12282006

Pompano Park Operations Began

4142007

West Flagler Operations Began

10152009

Calder Operations Began

1222010

Miami Jai Alai Operations Began

1232012

Hialeah Park Operations Began

8142013

Dania Jai Alai (2)

Operations Began

2202014

TOTAL

Average Number of Machines 847 965 1456 801 1113 1029 850 522 7583

Number of Operating Days 365 365 365 365 365 365 365 104 365

Average Daily Revenue per Machine $159 $136 $274 $276 $182 $153 $207 $54 $188

Amount Wagered $794329039 $701055610 $2005415129 $1358574237 $981098699 $1038431327 $1045072386 $55538580 $7979515007

Amount Won By Patrons $734280878 $644290707 $1836310191 $1275489711 $891381301 $970450887 $974876557 $51446310 $7378526542

Promotional Credits $11040693 $8819486 $23693184 $2408311 $16024799 $10662818 $6084879 $1173239 $79907409

30-Day Unclaimed Tickets $96186 $36565 $198873 $39305 $37224 $108049 $36100 $2999 $555301

Net Slot Machine Revenue $49103653 $47986792 $145610627 $80720091 $73755061 $57425670 $64147050 $2922031 $521670975

State Tax Revenue (1) $17186279 $16795377 $50963719 $28252032 $25814271 $20098984 $22451468 $1022711 $182584841

Permitholder Revenue $31917374 $31191415 $94646908 $52468059 $47940790 $37326686 $41695582 $1899320 $339086134 Total State Revenue as a Percent of

Amount Wagered 216 240 254 208 263 194 215 184 229

Note Changes to figures for Fiscal Year 20112012 and 20122013 are due to refunds to Miami Jai Alai for overpayment of slot taxes

(1) (1) 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

(2) Danias Casino was open February 20 2014 through October 12 2014

20

21

-

Dai

ly R

even

ue

per

Mac

hin

e D

aily

Rev

enu

e p

er M

ach

ine

Dai

ly R

even

ue

per

Mac

hin

e

Ave

rag

e N

um

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r o

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hin

es

A

vera

ge

Nu

mb

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ines

A

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ge

Nu

mb

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f M

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ines

Daily Revenue per Machine Compared to Average Number of Machines For Fiscal Years 20062007 - 20142015

GULFSTREAM PARK RACING AND CASINO

$450 2000

$400 1800

$350 1600

$300 1400

$250

$200

1200

1000

800 $150 600 $100 400

$50 200

$0 0

Revenue per Machine Machines

MARDI GRAS RACETRACK AND GAMING CENTER

$450 2000

$400 1800

$350 1600 1400$300 1200

$250 1000

$200 800

$150 600 $100 400

$50 200 $0 0

Revenue per Machine Machines

ISLE CASINO AND RACING AT POMPANO PARK

$450 2000

$400 1800

$350 1600 1400 $300 1200

$250 1000

$200 800

$150 600 $100 400

$50 200 $0 0

Revenue per Machine Machines

Jl ~~ - r--_~-v~ V bull ~ -

~

-

--- ~ ~ -I --- --

- -

-- -

-

-- r

rI - -- - ~ -- -

-

Daily Revenue per Machine Compared to Average Number of Machines For Fiscal Years 20062007 - 20142015

FLAGLER DOG TRACK AND MAGIC CITY CASINO

0

200

400

600

800

1000

1200

1400

1600

1800

2000

$0

$50

$100

$150

$200

$250

$300

$350

$400

$450

Ave

rag

e N

um

be

r o

f M

ac

hin

es

Dai

ly R

even

ue

per

Mac

hin

e

Revenue per Machine Machines

CALDER CASINO AND RACE COURSE

0

200

400

600

800

1000

1200

1400

1600

1800

2000

$0

$50

$100

$150

$200

$250

$300

$350

$400

$450

Ave

rag

e N

um

be

r o

f M

ac

hin

es

Dai

ly R

even

ue

per

Mac

hin

e

Revenue per Machine Machines

MIAMI JAI ALAI

0

200

400

600

800

1000

1200

1400

1600

1800

2000

$0

$50

$100

$150

$200

$250

$300

$350

$400

$450

Ave

rag

e N

um

ber

of

Mac

hin

es

Dai

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per

Mac

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e

Revenue per Machine Machines

22

-- rv ~ -

-

~

-

-

-

Daily Revenue per Machine Compared to Average Number of Machines For Fiscal Years 20062007 - 20142015

HIALEAH PARK

0

200

400

600

800

1000

1200

1400

1600

1800

2000

$0

$50

$100

$150

$200

$250

$300

$350

$400

$450

Ave

rag

e N

um

be

r o

f M

ac

hin

es

Dai

ly R

even

ue

per

Mac

hin

e

Revenue per Machine Machines

DANIA JAI ALAI (1)

0

200

400

600

800

1000

1200

1400

1600

1800

2000

$0

$50

$100

$150

$200

$250

$300

$350

$400

$450

Ave

rag

e N

um

be

r o

f M

ac

hin

es

Dai

ly R

even

ue

per

Mac

hin

e

Revenue per Machine Machines

ALL FACLITIES COMBINED

0

1000

2000

3000

4000

5000

6000

7000

8000

$0

$50

$100

$150

$200

$250

$300

$350

$400

$450

Ave

rag

e N

um

be

r o

f M

ac

hin

es

Dai

ly R

even

ue

per

Mac

hin

e

Revenue per Machine Machines

(1) Danias Casino was open February 20 2014 through October 12 2014

23

D

AT

A B

Y P

ER

MIT

HO

LD

ER

FA

CIL

ITY

Pari-Mutuel Permitholders with 2014-2015 Operating Licenses

--0

0

-0 -I

Pensacola Greyhound Track

bestbet Jacksonville

Orange Park Kennel Club

St Johns Greyhound Park

Creek Entertainment Gretna

Ocala Poker amp Jai Alai

Daytona B K C West Volusia

Sanford Orlando Penn Sanford

Orlando Jai Alai

Melbourne Greyhound Park

Sarasota Kennel Club

Fort Pierce Jai Alai

Naples Fort Myers Greyhound

Palm Beach K C P B Greyhound

The Isle at Pompano Park

Mardi Gras Casino Racetrack

Dania J A Dania Summer J A

Gulfstream GPTARP Tropical

Calder Casino

Miami Summer

8 Jai Alai

5 Thoroughbred

1 Harness

1 Limited Intertrack Wagering License (5506308 FS)

Hamilton Jai Alai C C

8 Slot Machine Gaming Facilities

C 24 Cardrooms

C

C

C

C

C

C

C

C

C

C

C

Ocala Breedersrsquo Sales

Tampa Bay Downs

Derby Lane

Tampa Greyhound Track

19 Greyhound

C

C

Key

S

S

S

S

C

C

C

5 Quarter Horse

Hialeah Park

S

S

C

Hamilton Downs

South Marion

C

Ebro Greyhound ParkC

C S

Ocala Breedersrsquo Sales

C

S

Flagler Dog Track amp Magic City Casino C S Facilities where two or more permits operate 2014 October 23

24

GREYHOUND PERMITHOLDERS

Florida remains the leader in greyhound racing in the United States with 19 permitholders operating at 12 tracks throughout the state A total of 3515 completed performances including charity and scholarship performances were conducted during this past fiscal year a minimal change from the previous year

During Fiscal Year 20142015 handle wagered on live greyhound performances decreased by approximately two percent Intertrack handle wagered on broadcasts of live Florida greyhound performances decreased by approximately three percent Simulcast handle wagered on broadcasts of performances from outside the state increased by approximately two percent Intertrack simulcast handle wagered on broadcast of performances from outside the state increased by approximately 15 percent Overall there was a decrease in total handle by approximately one percent for the Florida greyhound industry

Total paid attendance decreased by approximately three 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 approximately four percent during Fiscal Year 20142015 The greyhound industry accounted for approximately 303 percent of Floridarsquos total revenue and 319 percent of total handle from pari-mutuel performances

Greyhound permitholders reported paying a total of $25631721 in purses during Fiscal Year 20142015 For more detail on purses paid please refer to the following information by permitholder The division was able to confirm reported purse amounts from the weekly purse reports submitted in accordance with Section 61D-8006 Florida Administrative Code

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 Section 5501647 Florida Statutes provides a greyhound permitholder with credits in an amount equal to the uncashed pari-mutuel tickets remitted in the prior state fiscal year to the state which is applied against any taxes imposed the next fiscal year Additionally Section 5501647 Florida Statutes requires each permitholder to pay an amount not less than 10 percent of the credit provided by this section to any bona fide organization that promotes or encourages the adoption of greyhounds During Fiscal Year 20142015 total contributions provided to greyhound adoption units amounted to $136466 which exceeded the minimum statutory requirement

Total Live Performances (Completed) (1)

(1) Performances where eight or more races were h

3515 eld

Total Paid Attendance 276495

Total Live Performances (Actual) 3530 Total Admission Tax $11585

Total Racing Days 2392

Daytona Beach Kennel Club Inc Volusia County

Website wwwdaytonagreyhoundcom Telephone MailingStreet Address 960 South Williamson Boulevard Daytona Beach Florida 32114-7247 Fax

Meet Period 12152014 to 06302015

Racing Results Live Performances (Completed) 248 Purses Paid $1002456 Live Performances (Actual) 250 Racing Days 168 Paid Attendance 0

Total Admission Tax $0

3862526484 3862524808

Derby Lane St Petersburg Kennel Club Inc

Pinellas County

Website wwwderbylanecom MailingStreet Address 10490 Gandy Boulevard St Petersburg Florida 33702-2395 Telephone

Fax

Meet Period 01012015 to 06302015

Racing Results Live Performances (Completed) 207 Purses Paid $2197236 Live Performances (Actual) 207 Racing Days 155 Paid Attendance 0

Total Admission Tax $0

7278123339 7278123305

25

Ebro Greyhound Park Washington County Kennel Club Inc

Washington County

Website wwwgoebrocom Telephone MailingStreet Address 6558 Dog Track Road Ebro Florida 32437-1142 Fax

Meet Period 07012014 to 09202014 and 05022015 to 06302015

Racing Results Live Performances (Completed) 184 Purses Paid $463061 Live Performances (Actual) 184 Racing Days 92 Paid Attendance 8844

Total Admission Tax $323

8502343943 8505354442

Flagler Dog Track West Flagler Associates Ltd

Dade County

Website wwwmagiccitycasinocom Mailing Address Post Office Box 350940 Miami Florida 33135-0940 Telephone Street Address 401 NW 38th Court Miami Florida 33126-5638 Fax

Meet Period 07012014 to 10252014 and 06022015 to 06302015

Racing Results Live Performances (Completed) 153 Purses Paid $3396362 Live Performances (Actual) 163 Racing Days 103 Paid Attendance 0

Total Admission Tax $0

3056493000 3056314529

HampT Gaming Inc Dade County

See Mardi Gras Racetrack and Gaming Centers contact information for detail

Meet Period 02152015 to 04302015 at Mardis Gras

Racing Results Live Performances (Completed) 106 Purses Paid $1055684 Live Performances (Actual) 106 Racing Days 53 Paid Attendance 0

Total Admission Tax $0

Jacksonville Kennel Club Inc Jacksonville Greyhound Racing Inc

Duval County

Website wwwbestbetjaxcom Mailing Address Post Office Box 959 Orange Park Florida 32067-0959 Telephone Street Address 201 Monument Road Jacksonville Florida 32225-8106 Fax

Meet Period 07022014 to 09282014 at Orange Park

Racing Results Live Performances (Completed) 104 Purses Paid $931749 Live Performances (Actual) 104 Racing Days 77 Paid Attendance 0

Total Admission Tax $0

9046460001 9046460420

Jefferson County Kennel Club Inc Jefferson County

Mailing Address Post Office Box 400 Monticello Florida 32345-0400 Telephone Street Address 3079 North Jefferson Street Monticello Florida 32344-5685 Fax

Jefferson County license was suspended during the 20142015 year therefore no live Meet Period

performances were conducted Racing Results Live Performances (Completed) 0 Purses Paid $0 Live Performances (Actual) 0 Racing Days 0 Paid Attendance 0

Total Admission Tax $0

8509972561 8509973871

License Acquisitions LLC (Palm Beach Greyhound Racing) Palm Beach County

See Palm Beach Kennel Clubs contact information for detail

Meet Period 07012014 to 09302014 at Palm Beach Kennel Club

Racing Results Live Performances (Completed) 118 Purses Paid $986937 Live Performances (Actual) 118 Racing Days 92 Paid Attendance 6777

Total Admission Tax $91

26

Mardi Gras Racetrack and Gaming Center Hartman and Tyner Inc

Broward County

Website wwwmgflacom MailingStreet Address 831 North Federal Highway Hallandale Beach Florida 33009-2410

Meet Period 12012014 to 02142015

Racing Results Live Performances (Completed) 105 Purses Paid Live Performances (Actual) 106 Racing Days 53 Paid Attendance

Total Admission Tax

Telephone Fax

$1027511

0 $0

954-924-3200 9549243143

Melbourne Greyhound Park LLC Brevard County

Website wwwmgparkcom MailingStreet Address 1100 North Wickham Road Melbourne Florida 32935-8941

Meet Period 01022015 to 04182015

Racing Results Live Performances (Completed) 108 Purses Paid Live Performances (Actual) 108 Racing Days 92 Paid Attendance

Total Admission Tax

Telephone Fax

$371026

0 $0

3212599800 3212593437

Naples-Ft Myers Greyhound Track Southwest Florida Enterprises Inc

Lee County Website wwwnaplesfortmyersdogscom Mailing Address Post Office Box 2567 Bonita Springs Florida 34133-2567 Street Address 10601 Bonita Beach Road SW Bonita Springs Florida 34135-5620

Meet Period 10312014 to 05252015

Racing Results Live Performances (Completed) 398 Purses Paid Live Performances (Actual) 399 Racing Days 191 Paid Attendance

Total Admission Tax

Telephone Fax

$1701827

159675 $10158

2399922411 2399479244

Orange Park Kennel Club Inc Jacksonville Greyhound Racing Inc

Clay County

Website wwwbestbetjaxcom Mailing Address Post Office Box 959 Orange Park Florida 32067-0959 Street Address 455 Park Avenue Orange Park Florida 32073-3101

Meet Period 09292014 to 11302014 and 04272015 to 06292015

Racing Results Live Performances (Completed) 145 Purses Paid Live Performances (Actual) 145 Racing Days 108 Paid Attendance

Total Admission Tax

Telephone Fax

$1339454

0 $0

9046460001 9046460420

Palm Beach Kennel Club Investment Corporation of Palm Beach

Palm Beach County

Website wwwpbkennelclubcom MailingStreet Address 1111 North Congress Avenue West Palm Beach Florida 33409-6317

Meet Period 10012014 to 06302015

Racing Results Live Performances (Completed) 349 Purses Paid Live Performances (Actual) 350 Racing Days 271 Paid Attendance

Total Admission Tax

Telephone Fax

$3313872

25373 $815

5616832222 5614719114

Penn Sanford LLC dba Sanford-Orlando Kennel Club Seminole County

See SOKC LLCs contact information for detail Meet Period 07022014 to 12312014

Racing Results Live Performances (Completed) 146 Purses Paid Live Performances (Actual) 146 Racing Days 115 Paid Attendance

Total Admission Tax

$799409

0 0

27

Pensacola Greyhound Racing LLP Escambia County

Website wwwpensacolagreyhoundtrackcom Mailing Address Post Office Box 12824 Pensacola Florida 32591-2824 Telephone Street Address 951 Dog Track Road Pensacola Florida 32506-8236 Fax

Meet Period 07022014 to 1042014 and 01232015 to 06282015

Racing Results Live Performances (Completed) 160 Purses Paid $827398 Live Performances (Actual) 160 Racing Days 128 Paid Attendance 0

Total Admission Tax $0

8504558595 8504538883

SOKC LLC dba Sanford-Orlando Kennel Club Seminole County

Website wwwsanfordorlandokccom MailingStreet Address 301 Dog Track Road Longwood Florida 32750-6558 Telephone Meet Period 01012015 to 06292015 Fax

Racing Results

Live Performances (Completed) 181 Purses Paid $915315 Live Performances (Actual) 181 Racing Days 129 Paid Attendance 0

Total Admission Tax $0

4078311600 4078313997

Sarasota Kennel Club Inc Sarasota County

Website wwwsarasotakennelclubcom Telephone MailingStreet Address 5400 Bradenton Road Sarasota Florida 34234-2999 Fax

Meet Period 11072014 to 04252015

Racing Results Live Performances (Completed) 193 Purses Paid $791149 Live Performances (Actual) 193 Racing Days 143 Paid Attendance 75826

Total Admission Tax $198

9413557744 9413512207

St Johns Greyhound Park (Bayard Raceways Inc) Jacksonville Greyhound Racing Inc

St Johns County

Website wwwbestbetjaxcom Mailing Address Post Office Box 959 Orange Park Florida 32067-0959 Telephone Street Address 6322 Racetrack Road Jacksonville Florida 32259-2107 Fax

Meet Period 12012014 to 04262015 at Orange Park

Racing Results Live Performances (Completed) 166 Purses Paid $1652523 Live Performances (Actual) 166 Racing Days 124 Paid Attendance 0

Total Admission Tax $0

9046460001 9046460420

Tampa Greyhound Track TBDG Acquisition LLC

Hillsborough County

Website wwwtgtpokercom Mailing Address Post Office Box 8096 Tampa Florida 33674-8096 Telephone Street Address 8300 North Nebraska Ave Tampa Florida 33604-3107 Fax

Meet Period 07012014 to 12312014 at Derby Lane Racing Results Live Performances (Completed) 209 Purses Paid $2113033 Live Performances (Actual) 209 Racing Days 156 Paid Attendance 0 Paid Attendance 0 Total Admission Tax $0 Total Admission Tax $0

8139324313 8139325048

West Volusia Racing Inc Volusia County

See Daytona Beach Kennel Clubs contact information for detail

Meet Period 07012014 to 12132014 at Daytona Beach Kennel Club

Racing Results Live Performances (Completed) 235 Purses Paid $745719 Live Performances (Actual) 235 Racing Days 142 Paid Attendance 0

Total Admission Tax $0

28

JAi ALAI PERMITHOLDERS

Florida was the first state in the nation to conduct jai alai performances with the first fronton being built in 1926 There are eight jai alai permitholders operating at six frontons throughout Florida In fact Florida is now the only state where pari-mutuel wagering on live jai alai games is conducted A total of 925 completed performances including charity and scholarship performances were conducted during this past fiscal year an increase of approximately 19 percent from the previous fiscal year

During Fiscal Year 20142015 handle wagered on live jai alai performances decreased by approximately 39 percent Intertrack handle wagered on broadcasts of live Florida jai alai performances decreased by approximately 43 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 approximately 41 percent for the Florida jai alai industry

Total jai alai revenue to the state decreased by approximately three percent during Fiscal Year 20142015 The jai alai industry accounted for approximately 32 percent of Floridarsquos total revenue and 19 percent of total handle from pari-mutuel performances

Permitholders reported paying a total of $4745469 in playersrsquo awards For more detail on playersrsquo awards paid please refer to the following information by permitholder

Total paid attendance decreased by 100 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 (Completed) (1) 925 Total Paid Attendance 0 (1) Performances where eight or more games were held

Total Performances (Actual) 925

Total Gaming Days 522 Total Admission Tax $0

Dania Jai Alai Dania Entertainment Center LLC

Broward County

Website wwwcasinodaniabeachcom Telephone MailingStreet Address 301 East Dania Beach Boulevard Dania Beach Florida 33004-3016 Fax

Meet Period 10072014 to 12302014

Gaming Results Live Performances (Completed) 180 Paid Attendance 0 Live Performances (Actual) 180 Total Admission Tax $0 Live Operating Days 70 Players Awards Paid $939484

9549272841 9549257529

Dania Summer Jai Alai Dania Entertainment Center LLC

Broward County

See Dania Jai Alais contact information for detail

Meet Period 07012014 to 10062014 at Dania Jai Alai

Gaming Results Live Performances (Completed) 109 Paid Attendance 0 Live Performances (Actual) 109 Total Admission Tax $0 Live Operating Days 55 Players Awards Paid $622035

Ft Pierce Jai Alai Fronton Holdings LLC

St Lucie County

Website wwwcasinomiamijaialicom Telephone MailingStreet Address 1750 South Kings Highway Ft Pierce Florida 34945-3099 Fax

Meet Period 02272015 to 03272015 Miscellaneous Revenue to State $34538 (See Section 55009511(4) Florida Statutes for detail) Gaming Results Live Performances (Completed) 41 Paid Attendance 0 Live Performances (Actual) 41 Total Admission Tax $0 Live Operating Days 21 Players Awards Paid $152543

7724647500 7724640099

29

Hamilton Jai Alai and Poker Richmond Entertainment Inc

Hamilton County

MailingStreet Address 6968 US Highway 129 South Jasper Florida 32052-6774 Telephone Fax

Meet Period 05172015 to 06242015

Gaming Results Live Performances (Completed) 228 Paid Attendance 0 Live Performances (Actual) 228 Total Admission Tax $0 Live Operating Days 38 Players Awards Paid $17000

3866380011 3866380033

Miami Jai Alai Fronton Holdings LLC

Dade County

Website wwwcasinomiamijaialicom Telephone MailingStreet Address 3500 NW 37th Avenue Miami Florida 33142-4923 Fax

Meet Period 11022014 to 04302015

Gaming Results Live Performances (Completed) 153 Paid Attendance 0 Live Performances (Actual) 153 Total Admission Tax $0 Live Operating Days 153 Players Awards Paid $1461314

3056336400 3056347013

Ocala Poker and Jai Alai Second Chance Jai Alai LLC

Marion County

Website wwwocalapokerroomcom Mailing Address Post Office Box 580 Orange Lake Florida 32681-0580 Telephone Street Address 4601 NW Highway 318 Reddick Florida 32686 Fax

Meet Period 02022015 to 03022015 Miscellaneous Revenue to State $22000 (See Section 55009511(4) Florida Statutes for detail) Gaming Results Live Performances (Completed) 41 Paid Attendance 0 Live Performances (Actual) 41 Total Admission Tax $0 Live Operating Days 21 Players Awards Paid $147480

3525912345 3525913402

Orlando Jai Alai RB Jai Alai LLC Seminole County

Website wwworlandoliveeventscom Telephone MailingStreet Address 6405 South Highway 17-92 Fern Park Florida 32730-2057 Fax

Meet Period 04032015 to 05302015

Miscellaneous Revenue to State $15200 (See Section 55009511(4) Florida Statutes for detail) Gaming Results Live Performances (Completed) 43 Paid Attendance 0 Live Performances (Actual) 43 Total Admission Tax $0 Live Operating Days 34 Players Awards Paid $0

4073396221 4078314689

Summer Jai Alai Partnership Dade County

See Miami Jai Alais contact information for detail

Meet Period 08032014 to 10312014 and 05012015 to 06292015 at Miami Jai Alai

Gaming Results Live Performances (Completed) 130 Paid Attendance 0 Live Performances (Actual) 130 Total Admission Tax $0 Live Operating Days 130 Players Awards Paid $1405613

30

THOROUGHBRED PERMITHOLDERS

Florida continues to be a premier thoroughbred racing state with five permitholders operating at three tracks located in Central and South Florida A total of 330 completed performances including charity and scholarship performances were conducted during this past fiscal year a decrease of approximately 21 percent from the previous fiscal year

During Fiscal Year 20142015 handle on live thoroughbred performances increased by approximately four percent Handle from intertrack wagering increased approximately six percent Simulcast handle wagered on broadcasts of performances from outside the state decreased by approximately 46 percent Intertrack simulcast handle decreased by approximately two percent Overall total handle decreased by approximately 11 percent for the Florida thoroughbred industry

Total thoroughbred revenue to the state during Fiscal Year 20142015 decreased by approximately 12 percent from the prior year The thoroughbred industry accounted for approximately 581 percent of Floridarsquos total revenue and 601 percent of total handle from pari-mutuel performances

Permitholders reported paying a total of $86208744 in purses For more detail on purses paid please refer to the following information by permitholder The Florida Thoroughbred Breedersrsquo and Ownersrsquo Association did not dispute the amount of purses paid reported by the permitholders

Total paid attendance increased by eight 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 (Completed) (1) 330 Total Paid Attendance 101165

(1) Performances where eight or more races were held

Total Performances (Actual) 391

Total Racing Days 335 Total Admission Tax $20675

Calder Race Course Inc Churchill Downs Inc

Dade County

Website wwwcaldercasinocom Telephone MailingStreet Address 21001 NW 27th Avenue Miami Gardens Florida 33056-1461 Fax

Meet Period 10082014 to 11302014

Racing Results Live Performances (Completed) 40 Purses Paid $7375507 Live Performances (Actual) 100 Racing Days 44 Paid Attendance 0

Total Admission Tax $0

3056251311 3056252505

Gulfstream Park Racing Association Inc Stronach Group Broward County

Website wwwgulfstreamparkcom Telephone MailingStreet Address 901 South Federal Highway Hallandale Beach Florida 33009-7124 Fax

Meet Period 07012014 and 12062014 to 05222015 and 06302015

Racing Results Live Performances (Completed) 120 Purses Paid $62094688 Live Performances (Actual) 121 Racing Days 121 Paid Attendance 0

Total Admission Tax $0

9544547000 9544576291

Gulfstream Park Thoroughbred After Racing Program Inc Stronach Group Broward County

See Gulfstream Park Racing Association Incs contact information for detail

Meet Period 07042014 to 9072014 and 12102014

Racing Results Live Performances (Completed) 39 Purses Paid $1493679 Live Performances (Actual) 39 Racing Days 39 Paid Attendance 0

Total Admission Tax $0

31

Tampa Bay Downs Inc Hillsborough County

Website wwwtampabaydownscom Mailing Address Post Office Box 2007 Oldsmar Florida 34677-7007 Street Address 11225 Race Track Road Tampa Florida 33626-3122

Meet Period 07012014 11292014 to 05032015 and 06302015

Racing Results Live Performances (Completed) 91 Purses Paid Live Performances (Actual) 91 Racing Days 91 Paid Attendance

Total Admission Tax

Telephone Fax

$15244870

101165 $20675

8138554401 8138543539

Tropical Park LLC Churchill Downs Inc

Dade County See Calders contact information for detail

Meet Period 09112014 to 10042014 and 05232015 to 06282015 at Gulfstream Park

Racing Results Live Performances (Completed) 40 Purses Paid Live Performances (Actual) 40 Racing Days 40 Paid Attendance

Total Admission Tax

$0

0 $0

32

QUARTER HORSE PERMITHOLDERS

There are five permitholders conducting quarter horse racing performances at five tracks located in the State of Florida In Fiscal Year 20142015 a total of 117 completed performances were conducted an increase of approximately 17 percent from the previous fiscal year

During Fiscal Year 20142015 handle wagered on live quarter horse performances decreased by approximately five percent Intertrack handle wagered on broadcasts of performances increased by approximately 68 percent Simulcast handle wagered on broadcasts of performances from outside the state had no changes along with intertrack simulcast handle Overall total handle increased by approximately two percent for the Florida quarter horse industry

Total quarter horse revenue to the state during Fiscal Year 20142015 increased by approximately 16 percent The quarter horse industry accounted for approximately 11 percent of Floridarsquos total revenue and 03 percent of total handle from pari-mutuel performances

Permitholders reported paying a total of $6391000 in purses For more detail on purses paid please refer to the following information by permitholder The Florida Quarter Horse Breedersrsquo and Ownersrsquo Association was able to confirm the amount of purses paid reported by Hialeah Park

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

Total Performances (Completed) (1) 117 Total Paid Attendance 0 (1) Performances where eight or more races were held

Total Performances (Actual) 119

Total Racing Days 66 Total Admission Tax $0

Gretna Racing LLC Gadsden County

Website wwwcreekentertainmentcom Mailing Address Post office Box 70 Grenta Florida 32332 Telephone

Street Address 501 Racetrack Drive Gretna Florida 32332

Meet Period 07052014 to 10052014

Racing Results Live Performances (Completed) 38 Purses Paid $167000 Live Performances (Actual) 38 Racing Days 10 Paid Attendance 0

Total Admission Tax $0

8508756920

Hamilton Downs Horsetrack LLC Hamilton County

Mailing Address 6968 US Highway 129 Jasper Florida 32052-6774 Telephone

Street Address 2220 Northwest County Road 143 Jennings Florida 32053 Fax

Meet Period 06142015 to 06182015

Racing Results Live Performances (Completed) 20 Purses Paid $22000 Live Performances (Actual) 20 Racing Days 5 Paid Attendance 0

Total Admission Tax $0

3866380011

3866380033

Hialeah Park South Florida Racing Association LLC

Dade County

Website wwwhialeahparkcasinocom Telephone Mailing Address Post Office Box 158 Hialeah Florida 33011 Fax Street Address 2200 East 4th Avenue Hialeah Florida 33010

Meet Period 12262014 to 03032015

Racing Results Live Performances (Completed) 39 Purses Paid $5852000 Live Performances (Actual) 40 Racing Days 40 Paid Attendance 0

Total Admission Tax $0

3058858000 3058878006

33

Ocala Breeders Sales Company Inc Marion County

Website wwwobssalescom Telephone Mailing Address Post Office Box 99 Ocala Florida 34478-0099 Fax Street Address 1701 Southwest 60th Avenue Ocala Florida 34474-1800

Meet Period 1272015

Racing Results Live Performances (Completed) 0 Purses Paid $310000 Live Performances (Actual) 1 Racing Days 1 Paid Attendance 0

Total Admission Tax $0

3522372154 3522372357

South Marion Real Estate Holdings LLC Central Florida Gaming LLC

Marion County

Mailing Address Post Office Box 6331 Ocala Florida 34478 Telephone Street Address 6390 SE 177th Place Summerfield Florida 34491 Fax

Meet Period 07012014 to 07102014

Racing Results Live Performances (Completed) 20 Purses Paid $40000 Live Performances (Actual) 20 Racing Days 10 Paid Attendance 0

Total Admission Tax $0

3528177522 None Listed

34

~ ra- HARNESS PERMITHOLDERS

PARI-MUTUEL INDUSTRY

Pompano Park is the only permitholder conducting harness horse racing performances in the State of Florida A total of 126 completed performances including charity and scholarship performances were conducted during this past fiscal year which is the same as the previous year

During Fiscal Year 20142015 handle wagered on live harness performances increased by approximately three percent Intertrack handle wagered on broadcasts of live Florida harness performances increased by approximately 33 percent Simulcast handle wagered on broadcasts of performances from outside the state increased by approximately seven percent while intertrack simulcast handle increased by approximately six percent Overall total handle increased by approximately seven percent for the Florida harness industry

Total revenue to the state during Fiscal Year 20142015 increased by approximately four percent from the prior fiscal year The harness industry accounted for approximately 73 percent of Floridarsquos total revenue and 58 percent of total handle from pari-mutuel performances

Pompano Park reported paying $8614066 in purses For more detail on purses paid please refer to the information below The Florida Standardbred Breedersrsquo and Ownersrsquo Association was able to confirm the amount of purses paid reported by Pompano Park

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

Total Performances (Completed) (1) 126 Total Paid Attendance 0 (1) Performances where eight or more races were held

Total Performances (Actual) 126

Total Racing Days 126 Total Admission Tax $0

Isle Casino and Racing at Pompano Park PPI Inc

Broward County

Website pompano-parkisleofcapricasinoscom Telephone 9549722000 MailingStreet Address 777 Isle of Capri Circle Pompano Beach Florida 33069-3104 Fax 9549700882

Meet Period 10042014 to 06272015

Racing Results Live Performances (Completed) 126 Purses Paid $8614066 Live Performances (Actual) 126 Racing Days 126 Paid Attendance 0

Total Admission Tax $0

SUMMARY

During Fiscal Year 20142015 the total handle wagered for all industries exceeded $779 million a decrease of approximately eight percent from the prior fiscal year Total pari-mutuel completed performances including charity and scholarship performances conducted during Fiscal Year 20142015 increased by approximately one percent from the previous fiscal year

The state realized revenue from performances of approximately $109 million a decrease of roughly eight percent from the prior fiscal year Of the $109 million collected greyhound permitholders accounted for 303 percent thoroughbreds for 581 percent harness for 73 percent jai alai for 32 percent and quarter horse for 11 percent

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

35

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 50 national champions Florida also produced ldquoAffirmedrdquo the eleventh horse to have swept the Triple Crown (1978) OcalaMarion County Florida is home to some of the leading breeding farms in the country The industry boasts 19 classic wins (Kentucky Derby Preakness Stakes and Belmont Stakes) 26 Breedersrsquo Cup Day champions and six horses of the year

The Florida Thoroughbred Breedersrsquo and Ownersrsquo Association (FTBOA) funds the Florida-bred Stakes Program which is implemented at Floridas Thoroughbred racetracks Through a percentage of pari-mutuel handle Florida Thoroughbred permitholders contributed $7685619 to the FTBOA during Fiscal Year 20142015 The FTBOA paid out $4988595 in Breedersrsquo Awards and $1294250 through the Florida-bred Stakes Program The Florida-bred Stakes Program includes ldquoFlorida Sire Stakesrdquo at Gulfstream Park ldquoSunshine Millions Previewrdquo at Gulfstream Park West ldquoFlorida Cup Dayrdquo at Tampa Bay Downs and additional funds for supplements to Florida-bred Preferred Stakes Races during the Gulfstream and Tampa Bay Downsrsquo meets

The Florida Standardbred Breedersrsquo and Ownersrsquo Association a non-profit organization and the only organized representative of Standardbred horsemen in the State of Florida is the designated association for the allocation and distribution of funds for Florida-bred racing Promotional activities include providing breeder and stallion awards for eligible Florida-bred horses during Pompano Parkrsquos 20142015 meet as well as awards for Florida Breedersrsquo Stake races The FSBOA also inaugurated a Breeder Incentive program in 2014 with the goal of offering Standardbred breeders a financial reward for the production of Florida-bred foals This program will continue in future years 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 $1013697

Section 5502625(5)(a) Florida Statutes designates the Florida Quarter Horse Breedersrsquo and Ownersrsquo Association (FQHBOA) as the authorized organization to receive breeders and awards payments from the permitholders and make payments in accordance with Florida Statutes

By agreement Hialeah Park pays 2 percent of the total purse to FQHBOA for breedersrsquo and ownersrsquo awards This is in excess of statutory requirements Other tracks pay a sum equal to the breaks plus one percent of all pari-mutuel pools conducted during their meets for supplementing purses and prizes for the general promotion of owning and breeding quarter horses in Florida as authorized in Florida Statutes

During 20142015 $115000 was paid out to 63 ownersrsquo and breedersrsquo in awards Each fiscal year total awards have increased since itrsquos first awards in 20092010

Note This promotional program information is provided by respective Breeders and Owners Associations

36

UNIVERSITY OF FLORIDA COLLEGE OF VETERINARY MEDICINE RACING LABORATORY

The Florida Racing Laboratory in the College of Medicine at the University of Florida is an International Organization for Standardization ISO 17025 accredited laboratory that employs various procedures to detect and identify prohibited drugs medications stimulants depressants hypnotics local anesthetics and drug-masking agents in the blood urine or other bodily fluids of racing horses and greyhounds

During Fiscal Year 20142015 the Laboratory received and processed 67587 samples and performed 254238 analyses The vigilant monitoring of samples by the Laboratory serves to deter the use of prohibited drugs in racing animals in Florida

Horse UrineBlood Greyhound Urine 1 Investigative Samples Received 16337 51233 17 Samples Analyzed 16280 30340 17 Number of Analyses 76382 177815 41 Positives 163 9 NA

1 Volume Not Sufficient For Testing 21711 (424 of total number of samples received) Note From January 31 2015 through June 14 2015 there were 14509 greyhound samples collected Of this total 5296 were testable samples and 9213 were quantity not sufficient for analysis During this timeframe there were 2398 attempts to collect samples from greyhounds that did not urinate

DRUG POSITIVES FOR FISCAL YEAR 20142015

Types of Positives (ARCI Drug Class) Horse Greyhound Acepromazine metabolite (3) 5 0

Acepromazine metabolite (3) Methocarbamol (4) Phenylbutazone (na) 1 0

Benzoylecgonine (1) 0 3

Boldenone (3) 4 0

Carprofen (4) 0 1

Clenbuterol (3) 51 0

Clenbuterol (3) Flunixin (4) 1 0

Dimethylsuloxide (DMSO) (5) 15 0

Flunixin (4) 5 2

Glycopyrrolate (3) 1 0

Ibuprofen (4) Methocarbamol (4) 1 0

Isoxsuprine (4) 1 0

Methocarbamol (4) 5 0

Naproxen (4) 1 0

Naproxen (4) Phenylbutazone (na) 1 0

Phenylbutazone (NA) 56 0

Procaine (3) 2 2

Testosterone (3) 5 0

Testosterone (3) Boldenone (3) 1 0

Testosterone (3) Nandrolone (3) Dimethylsuloxide (DMSO) (5) 3 0

Theobromine (4) 0 1

Zipaterol (2) 4 0

TOTALS 163 9

Class (1) Stimulant and depressant drugs that have the highest potential to affect performance and that have no generally accepted meidcal use in the racing horse

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 horse but the pharmacology of which

suggests less potential to affect performance than drugs in Class 2 Class (4) This class includes therapeutic medications that would be expected to have less potential to affect performance than those

in Class 3 Class (5) This class includes therapeutic medications for which concentration limits have been established by the racing jurisdictions

as well as certain miscellaneous agents such as dimethylsulfoxide (DMSO) and other medications as determined by the regulatory bodies

37

F

INA

NC

IAL

ST

AT

EM

EN

TS

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

SLOT ACTIVITIES AND INDIAN GAMING COMPACT FISCAL YEAR 20142015

State Revenue From Regular Performances Tax on Attendance $ 32258 Daily License Fees 2317268 Tax on Handle 8543609

State Revenue From Pari-Mutuel Performances (1) $ 10893135

Other State Revenue Occupational Licenses $ 525302 Fingerprint Fees 235539 Escheated Tickets (2) 795228 Racing Scholarship Funds (2) 0 PMW Trust Fund - Drug Fines 87650 Miscellaneous Revenue 32581 General Revenue Fund - Other Fines 20025

Other State Revenue $ 1696325

Total Pari-Mutuel State Revenue $ 12589460

State Revenue From Cardrooms Table Fees $ 693000 Gross Receipts(3) 13589789 Occupational Licenses 184502

Total State Revenue From Cardrooms $ 14467291

State Revenue From Slots CompulsiveAddictive Gambling Fee (4) $ 1750000 Facility License Fee (4) 14000000 Slot Taxes(5) 182584841 Fingerprint Fees 30028 Occupational Licenses 337334 Miscellaneous Revenue 5572 Miscellaneous Fines 11300

Total State Revenue From Slots $ 198719075

Total State Revenue Generated From Pari-Mutuel Cardroom and Slots $ 225775826

State Revenue From Indian Gaming Compact Indian Gaming Compact (6) $ 255610619 Indian Gaming Compact Reimbursements 253772

Total State Revenue From Indian Gaming Compact $ 255864391

TOTAL STATE REVENUE GENERATED $ 481640217

(1) Daily license fees and taxes reported above reported above are amounts collected and not reflect amounts due

(2) Escheated tickets and Racing Scholarship Funds are distributed to the Department of Education

(3) One-half of cardroom gross receipts is deposited into the General Revenue Fund

(4) Both amounts include payments from Calder Casio and Race Course Gulfstream Park Racing and Casino Mardi Gras Racetrack and Gaming Center Isle Casino and Racing at Pompano Park Flagler Dog Track and Magic City Casino Miami Jai Alai and South Florida Racing Association (Hialeah Park)

(5) Slot taxes are distributed to the Department of Education

(6) Indian Gaming Compact payments are deposited into the General Revenue Fund

38

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

BALANCE SHEET SPECIAL REVENUE FUND

FOR FISCAL YEAR ENDED JUNE 30 2015

2015 2014

ASSETS

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

$ 753311 3254344

368284 15699389

(36217) 5066

286564

$ 6567906731219

34812815266142

(32884)11371

175988

TOTAL ASSETS $ 20330741 $ 23156753

LIABILITIES amp FUND EQUITY Liabilities Accounts payable $ 98554 $ 131567 Accrued salaries 282993 245289 Due to other funds 15432 4325 Due to other state agencies 14092160 13612023 Due to general revenue 685418 665939 Compensated absences - 9313

Total Liabilities 15174556 14668455

Fund Equity Unreserved 5156185 8488298

Total Fund Equity 5156185 8488298

TOTAL LIABILITIES amp FUND EQUITY $ 20330741 $ 23156753

The financial statements and notes are for informational purposes only

39

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 2015

FINAL 2015 2014

BUDGET ACTUAL VARIANCE ACTUAL

REVENUES

Fees Charges Commissions and Sales

Licenses and Permits

Taxes

Fines Forfeits Judgments and Settlements

Interest and Dividends Net

Refunds

Miscellaneous Receipts

$ 19552155

552304

197324441

212335

29537

250000

211412

$ 19301397

712058

198093473

95112

122153

254983

31106

$ (250758) $

159754

769032

(117223)

92616

4983

(180306)

19569151

502696

190162520

116787

84893

270769

213872

Total Revenues 218132184 218610282 478098 210920688

EXPENDITURES CURRENT OPERATING

Salaries

Other Personal Services

Other Operating Expenditures

Operation of Motor Vehicles

Risk Management

State Attorney-Slots

PMW Lab Services

PMW Compliance System

TrDMSHR SVCSSTW Contract

Cardroom Tax Distribution

Other Contracted Services

Compulsive Gambling Prevention

Racing Animal Med Research

OPERATING CAPITAL OUTLAY

Acquisition of Motor Vehicles

Assessment for Fingerprinting

Service Charge to General Revenue

Refunds

Transfer to FDLE Slots Investigation

Transfers to Other Funds

Transfers to General Revenue

7104979 1677615 976075 81743

169792 222971

2266000 296476 58635

1800000 141731 930000 100000

23895 24802

460400 3150000 164650

‐188594212

27000000

6494226 1465527 842849 61944

169792 222971

2266000

246396 58635

1701933 29530

930000 93633 12523 20385

374197 2859023

13173 -

184079657

20000000

610753

212087

133226

19799

-

-

-

50080

-

98067

112201

0

6367

11372

4417

86203

290977

151477

-

4514555

7000000

6429448

1237420

736549

78141

105689

208651

2266000

246415

57114

1658542

31082

600000

100000

32240

54798

320769

2937007

132397

-

175530395

18500000

Total Expenditures 235243976 221942395 13301581 211262657

Excess (Deficiency) of Revenues Over (Under) Expenditures

FUND BALANCE JULY 1 2014

(17111792)

8488298

(3332113)

8488298

(12823484)

-

(341969)

8830267

FUND BALANCE JUNE 30 2015 $ (8623494) $ 5156185 $ (12823484) $ 8488298 (1) (1)

(1) Does not include budget of $37000000 for category 190000 Investments Actual expenditures for category 190000 were closed into the investment account

The financial statements and notes are for informational purposes only

40

CA

RD

RO

OM

PA

RI-

MU

TU

EL

AN

DS

LO

T S

TA

TU

TE

MA

TR

IX

STATUTE TOPIC GREYHOUND JAI ALAI THOROUGHBRED HARNESS QUARTER HORSE

FEES $80 per race $40 per game $100 per race $100 per race $100 per race

Daily License Fees On Live

On-track Handle

5500951(1)(a) FS 5500951(1)(a) FS 5500951(1)(a) FS 5500951(1)(a) FS 5500951(1)(a) FS

$80 per race but not to exceed $40 per game but not to exceed $100 per race but not to exceed $100 race but not to exceed $500 $100 per race but not to exceed Daily License $500 per day $500 per day $500 per day per day $500 per day

Fees On Simulcast Handle

5500951(1)(a) FS 5500951(1)(a) FS 5500951(1)(a) FS 5500951(1)(a) FS 5500951(1)(a) FS

OUTS (ESCHEATS)

Live On-track Handle

Paid to the state of Florida 5501645(2) FS

Paid to the state of Florida 5501645(2) FS

Retained by permitholder 5502633(3) FS

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)

FS FS

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

TAXES

Tax On Admissions

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

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

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

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

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

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

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

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

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

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

Tax On Live On-track Handle

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

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

05 of handle 55009515(2)(a) FS

05 of handle 55009512(2)(a) FS

1 of handle 5500951(3)(a) FS

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) FS

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

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) FS

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) FS

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) FS

This matrix represents a summary of 2014 Statutes Please refer to the cite noted by statutory topic for specific language governing pari-mutuel wagering

41

STATUTE TOPIC GREYHOUND JAI ALAI THOROUGHBRED HARNESS QUARTER HORSE

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

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 FS

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 FS

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

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

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 FS

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) FS

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

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

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

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 FS

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

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

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

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 FS

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

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

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 FS

Year then tax on handle is 23 5500951(3)(c)2 FS

CHARITY PERFORMANCES

Maximum of five days Maximum of five days Maximum of five days Maximum of five days Maximum of five days 5500351(1) FS 5500351(1) FS 5500351(1) FS 5500351(1) FS 5500351(1) FS

Permitholders are allowed to Permitholders are allowed to One additional scholarship day to conduct one additional day to be conduct two additional tracks located in Hillsborough designated as ldquoGreyhound Adopt- performances known as ldquoRetired County for the benefit of Pasco-A-Pet Day Proceeds are paid to Jai Alai Playersrsquo Charity Dayrdquo for a Hernando Community College bona fide organizations that fund to benefit retired jai alai 5500351(6)(a) and promote the adoption of players 5500351(8) FS 5500351(6)(b) FS greyhounds 5501648(2) FS

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 FS

This matrix represents a summary of 2014 Statutes Please refer to the cite noted by statutory topic for specific language governing pari-mutuel wagering

42

STATUTE TOPIC GREYHOUND JAI ALAI THOROUGHBRED HARNESS QUARTER HORSE

TAX CREDITS amp EXEMPTIONS

(excluding charity performances

unless otherwise noted)

Tax exemption of $360000 per state fiscal year or $500000 for three permitholders that held a full live schedule in 1995 and closest to another state authorizing greyhound racing 55009514(1) FS

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) FS

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 is paid directly to the Jockeys Guild by the permitholders 55009515(6) FS

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

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

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 FS

$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 FS

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

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) FS

This matrix represents a summary of 2014 Statutes Please refer to the cite noted by statutory topic for specific language governing pari-mutuel wagering

43

STATUTE TOPIC STATUTE REFERENCE SUMMARY

FEES

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

TAXES

Tax On Cardroom Gross Receipts

849086(13)(a) FS

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts Pursuant to Section 849086(13)(c) FS one-half credited to Pari-Mutuel Wagering Trust Fund and one-half being credited to the General Revenue Fund

Tax On Admissions 849086(13)(b) FS

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

FINES

Administrative Fine 849086(14)(c) FS An administrative fine up to $1000 for each violation may be imposed on any person who has violated or failed to comply with the provisions of Section 849086 FS

ANNUAL DISBURSEMENT TO COUNTIES AND MUNICIPALITIES

Annual Disbursement To Counties and Municipalities

849086(13)(h) FS One-quarter of moneys deposited into the Pari-Mutuel Wagering Trust Fund shall by October 1 of each year be distributed to the local counties or municipalities where the approved cardrooms are located

This matrix represents a summary of 2014 Statutes Please refer to the cite noted by statutory topic for specific language governing operation of cardooms

44

STATUTE TOPIC STATUTE REFERENCE SUMMARY

FEES

Slot License Fee 551106(1)(a) FS Annual fee for each slot machine facility is $2 million paid with the initial license application and annual 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 551106(3) FS

The tax rate on slot machine revenues is 35 Payment for the tax on slot machine revenues shall be remitted by 3 pm on the 5th day of each calendar month for taxes imposed and collected for the preceding calendar month If the 5th day of the calendar month falls on a weekend payments shall be remitted by 3 pm the first Monday following the weekend

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 for 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 Penalties

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 2014 Statutes Please refer to the cite noted by statutory topic for specific language governing slot operations

45

  • Table of Contents 2014-2015
  • Overview 2014-15
  • Division overview 1415
  • Events Shaping 2014-15
  • Fiscal Years Comparative Data 2014-15
  • PMW Graphs 2014-2015
  • PMW Handle Statistics 2014 2015
  • Guest Handle by Host 2014-2015
  • 20142015 Charity-scholarship
  • Cardroom Statistics 2014-2015
  • Cardroom Revenue 2014 2015
  • Slot Comparative Data 2014-2015
  • Daily revenue per machine 14-15
  • 2014-15 permitholder map for report
  • Permitholder Contact Operating In 84rd annual rpt
  • Promotional Programs for FL Horses 20142015
  • Drug Positives for 2014-15
  • Summary of State Revenue 2014-2015 (Final
  • PMW 06 30 15 Final Report
  • PMW Statute Matrix 2014-2015
  • Cardroom Statute Matrix 2014-2015
  • Slot Statute Matrix 20142015
  • Annual Report Cover 2416pdf
    • Florida Department of Business and Professional Regulation
Page 16: Division of Pari-Mutuel Wagering Annual Report …...2016/03/07  · This annual report encompasses the fiscal year which began July 1, 2014, and ended June 30, 2015. This is the 84th

--ON-TRACK INTERTRACK TOTAL REGULAR ON-TRACK INTERTRACK TOTAL CHARITY

Live Simulcast ITW ITWS

HANDLE

Live Simulcast ITW ITWS

SCHOLARSHIP HANDLE

TOTAL HANDLE

$3523371 $868918 $4427490 $0 $8819779 $297699 $42626 $231592 $0 $571917 $9391696

9533807 0 11638810 0 21172617 1059192 0 941723 0 2000915 23173532

1583425 0 0 0 1583425 21554 0 0 0 21554 1604979

1403931 1356247 3970170 11921720 18652068 133346 74775 325616 680880 1214617 19866685

1314178 2268887 1825420 5740184 11148669 125328 116342 144473 269185 655328 11803997

3301767 0 6314736 0 9616503 606191 0 1031005 0 1637196 11253699

3670413 0 8609171 0 12279584 444347 0 987567 0 1431914 13711498

1191095 1367504 1692222 3217762 7468583 152555 157931 158399 336519 805404 8273987

226227 0 0 0 226227 0 0 0 0 0 226227

9175441 0 7474514 0 16649955 489142 0 306879 0 796021 17445976

4494472 0 8341268 0 12835740 658105 0 883171 0 1541276 14377016

14584456 809 28703171 0 43288436 807857 0 1164308 0 1972165 45260601

3700210 0 4006735 7706945 121092 0 165050 0 286142 7993087

1050440 0 0 0 1050440 0 0 0 0 0 1050440

5373679 0 5043177 10416856 138849 0 171234 0 310083 10726939

4807906 0 2255502 7063408 397063 0 107201 0 504264 7567672

5569600 0 10211580 0 15781180 603425 0 853259 0 1456684 17237864

7914731 0 10838847 18753578 705749 0 851543 0 1557292 20310870

2510139 1001830 3551843 0 7063812 208727 67637 191025 0 467389 7531201

$84929288 $6864195 $118904656 $20879666 $231577805 $6970221 $459311 $8514045 $1286584 $17230161 $248807966

$571897 $0 $2508977 $0 $3080874 $6959 $0 $27722 $0 $34681 $3115555

587303 0 2205463 0 2792766 4325 0 27528 0 31853 2824619

122082 0 0 0 122082 2204 0 0 0 2204 124286

18 0 0 0 18 0 0 0 0 0 18

2123034 0 2650181 0 4773215 132045 0 108228 0 240273 5013488

44 0 0 0 44 0 0 0 0 0 44

530 0 0 0 530 178 0 0 0 178 708

1634190 0 2213369 0 3847559 108949 0 121019 0 229968 4077527

$5039098 $0 $9577990 $0 $14617088 $254660 $0 $284497 $0 $539157 $15156245

$3779406 $643 $7653369 $3388 $11436806 $542358 $586922 $1230769 $6885006 $9245055 $20681861

7095663 0 5448365 0 12544028 1547278 2330484 1080818 4555731 9514311 22058339

45449497 63411323 34882808 147246936 290990564 9304122 2587158 4009765 3442205 19343250 310333814

18334591 4631854 22749018 45949688 91665151 2079980 215739 2133899 1981039 6410657 98075808

5713383 0 5377935 0 11091318 1542846 1138461 1252356 1936989 5870652 16961970

$80372540 $68043820 $76111495 $193200012 $417727867 $15016584 $6858764 $9707607 $18800970 $50383925 $468111792

$3377614 $12186640 $1654272 $27270383 $44488909 $175674 $204682 $108546 $497587 $986489 $45475398

$50816 $0 $0 $0 $50816 $0 $0 $0 $0 $0 $50816

6 0 0 0 6 0 0 0 0 0 6

21212 0 0 0 21212 0 0 0 0 0 21212

1407629 0 303834 0 1711463 0 0 0 0 0 1711463

1238 0 0 0 1238 0 0 0 0 0 1238

$1480901 $0 $303834 $0 $1784735 $0 $0 $0 $0 $0 $1784735

$175199441 $87094655 $206552247 $241350061 $710196404 $22417139 $7522757 $18614695 $20585141 $69139732 $779336136

TOTAL REGULAR AND CHARITYSCHOLARSHIP HANDLE

13

Fiscal Year 20142015

Greyhound Racing Permitholders

Daytona Beach Kennel Club Inc

Derby Lane (St Petersburg Kennel Club Inc)

Ebro Greyhound Park

Flagler Dog Track

HampT Gaming Inc dba Mardi Gras Racetrack

Jacksonville Kennel Club Inc

License Acquistions LLCdba Palm Beach Greyhound Racing

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 Racing LLP

SOKC LLC dba Sanford-Orlando Kennel Club

Sarasota Kennel Club Inc

St Johns Greyhound Park

Tampa Greyhound Track

West Volusia Racing Inc

Total Greyhound Permitholders

Jai Alai Permitholders

Dania Jai Alai

Dania Summer Jai Alai

Ft Pierce Jai Alai

Hamilton Jai Alai and Poker

Miami Jai Alai

Ocala Poker and Jai Alai

Orlando Jai Alai

Summer Jai Alai

Total Jai Alai Permitholders

Thoroughbred Racing Permitholders

Calder Race Course Inc

Gulfstream Park Thoroughbred After Racing Program Inc

Gulfstream Park Racing Association Inc

Tampa Bay Downs Inc

Tropical Park LLC

Total Thoroughbred Permitholders

arness Racing PermitholdersHIsle Casino and Racing at Pompano Park

Quarter Horse Racing Permitholders

Gretna Racing LLC

Hamilton Downs Horsetrack LLC

Ocala Breeders Sales Company Inc

South Florida Racing Association LLC (Hialeah Park)

South Marion Real Estate Holdings LLC

Total Quarter Horse Permitholders

TOTAL FOR ALL PERMITHOLDERS

TOTAL INTERTRACK WAGERING HANDLE BY GUEST

Fiscal Year 20142015 HOST PERMITHOLDER

HampT LICENSE MARDI NAPLES-FT ORANGE

GUEST PERMITHOLDER DAYTONA DERBY LANE FLAGLER GAMING JACKSONVILLE ACQUISITIONS GRAS MYERS PARK PALM BEACH

Greyhound Permitholders

Daytona Beach Kennel Club Inc $0 $565458 $39559 $427410 $0 $0 $104468 $206685 $277512 $1151228

Derby Lane (St Petersburg Kennel Club Inc) 400403 0 1264104 734615 539353 1001528 607941 629560 647548 2849276

Ebro Greyhound Park 0 477061 0 0 120937 224118 0 0 235451 680012

Flagler Dog Track 151770 523863 0 963972 289348 735708 675977 1065094 387667 1879977

HampT Gaming Inc dba Mardi Gras Racetrack 401713 613199 4774145 0 360241 639971 0 546941 452471 1395239

Jacksonville Kennel Club Inc 358833 765165 1719031 1141912 954413 612233 737600 486962 1190813 1951322

License Acquisitions LLC dba Palm Beach Greyhound Racing 0 0 173584 0 615703 0 0 0 5943 0

Mardi Gras Racetrack and Gaming Center 166597 176181 0 0 0 0 0 261184 0 524811

Melbourne Greyhound Park LLC 143910 309211 425960 276671 156745 329341 166263 181638 215933 1166738

Naples-Ft Myers Greyhound Track 127563 463029 876748 373230 137187 418511 213848 0 172869 1245367

Orange Park Kennel Club Inc 582020 1330147 2466171 1446962 0 947689 962835 629249 0 2923035

Palm Beach Kennel Club 383702 974646 89373 168222 0 0 173650 638791 757417 0

Penn Sanford LLCdba Sanford-Orlando Kennel Club 27473 0 1914324 0 609935 845170 375525 197288 358897 829361

Pensacola Greyhound Racing LLP 307729 0 163376 0 989261 218085 0 244201 1314092 1085806

SOKC LLC dba Sanford-Orlando Kennel Club 381947 1161172 403656 1399880 0 0 548963 609278 402546 1853594

Sarasota Kennel Club Inc 169028 1095005 947929 518427 331449 638994 303878 301445 316793 1735277

Tampa Greyhound Track 327772 2272374 299586 200196 500562 783090 202989 667209 623047 2372865

West Volusia Racing Inc 0 0 213735 0 483096 446746 32249 42607 261731 386957

Total Greyhound Permitholders $3930460 $10726511 $15771281 $7651497 $6088230 $7841184 $5106186 $6708132 $7620730 $24030865

Jai Alai Permitholders

Dania Jai Alai $0 $0 $22129 $0 $0 $0 $673 $0 $3379 $5198

Dania Summer Jai Alai 0 0 418231 0 63162 132771 0 0 5428 6946

Ft Pierce Jai Alai 124646 219015 131580 81696 150940 344760 57705 234438 159800 1089127

Miami Jai Alai 0 0 0 0 0 0 0 0 0 0

Ocala Poker and Jai Alai 151375 347426 92457 58560 185742 156611 62039 187718 241574 480339

Orlando Jai Alai 0 0 0 0 0 0 0 0 0 0

Summer Jai Alai 0 0 0 0 0 0 0 0 0 0

Total Jai Alai Permitholders $276021 $566441 $664397 $140256 $399844 $634142 $120417 $422156 $410181 $1581610

Thoroughbred Permitholders

Calder Race Course Inc $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

Tampa Bay Downs Inc 0 1125416 0 0 174740 252125 0 0 231926 1037492

Total Thoroughbred Permitholders $0 $1125416 $0 $0 $174740 $252125 $0 $0 $231926 $1037492

Harness Permitholders

Isle Casino and Racing at Pompano Park $0 $0 $237740 $187509 $252530 $494248 $178299 $295037 $399234 $1942130

Quarter Horse Permitholders

Gretna Racing LLC $324950 $0 $224968 $0 $430397 $227477 $0 $356068 $562368 $829223

Hamilton Downs Horsetrack LLC 0 0 0 0 0 0 0 0 0 0

Ocala Breeders Sales Company Inc 127651 162165 0 0 0 147562 0 0 0 446159

South Florida Racing Association LLC (Hialeah Park) 0 0 0 0 0 0 0 0 0 0

Total Quarter Horse Permitholders $452601 $162165 $224968 $0 $430397 $375039 $0 $356068 $562368 $1275382

TOTAL FOR ALL PERMITHOLDERS $4659082 $12580533 $16898386 $7979262 $7345741 $9596738 $5404902 $7781393 $9224439 $29867479

Note Figures above include handle from charityscholarship performances

CO

NT

INU

ED

ON

NE

XT

PA

GE

14

TOTAL INTERTRACK WAGERING HANDLE BY GUEST

Fiscal Year 20142015 HOST PERMITHOLDER

GUEST PERMITHOLDER

Penn Sanford SOKC LLC SARASOTA ST JOHNS

TAMPA GREYHOUND

WEST VOLUSIA RACING DANIA DANIA SUMMER MIAMI

Greyhound Permitholders

Daytona Beach Kennel Club Inc $18870 $257246 $116307 $591617 $48726 $0 $16797 $0 $135979

Derby Lane (St Petersburg Kennel Club Inc) 244840 323299 211898 733632 0 315558 145588 120889 262575

Ebro Greyhound Park 0 0 154402 305588 505515 0 11237 21454 0

Flagler Dog Track 184541 161709 115095 408522 525808 135468 0 0 0

HampT Gaming Inc dba Mardi Gras Racetrack 372309 444629 213355 279547 591483 360858 63450 84419 0

Jacksonville Kennel Club Inc 380130 450051 203278 1536495 640841 277140 70729 65346 119792

License Acquisitions LLC dba Palm Beach Greyhound Racing 271011 0 0 0 392517 159925 0 130997 0

Mardi Gras Racetrack and Gaming Center 62081 129318 166952 234641 105405 32149 37148 0 0

Melbourne Greyhound Park LLC 148544 193925 93457 262838 249891 107382 185619 164531 391831

Naples-Ft Myers Greyhound Track 141893 169446 160594 196425 418451 102874 0 0 0

Orange Park Kennel Club Inc 555341 638718 265721 0 1391013 424735 63635 69014 129251

Palm Beach Kennel Club 198344 599208 204508 896607 412510 138616 177706 11871 287759

Penn Sanford LLCdba Sanford-Orlando Kennel Club 0 0 0 161508 1046276 347597 0 0 0

Pensacola Greyhound Racing LLP 228664 382523 118421 1504719 0 290896 27110 22780 17476

SOKC LLC dba Sanford-Orlando Kennel Club 0 0 0 738955 0 0 0 0 0

Sarasota Kennel Club Inc 231313 279471 0 330631 991541 132114 0 0 0

Tampa Greyhound Track 484967 598340 306260 756514 2180833 282630 138561 114061 253939

West Volusia Racing Inc 214824 0 32455 57766 496418 0 65497 84753 27124

Total Greyhound Permitholders $3737672 $4627883 $2362703 $8996005 $9997228 $3107942 $1003077 $890115 $1625726

Jai Alai Permitholders

Dania Jai Alai $0 $0 $0 $0 $2299 $2692 $0 $0 $0

Dania Summer Jai Alai 0 0 0 0 29804 49090 0 0 0

Ft Pierce Jai Alai 0 0 0 179888 201424 102370 107270 104762 190181

Miami Jai Alai 0 0 0 0 0 0 336971 0 0

Ocala Poker and Jai Alai 133089 155744 0 276687 307065 120440 94506 87624 162237

Orlando Jai Alai 0 0 0 0 0 0 319107 302794 463545

Summer Jai Alai 0 0 0 0 0 0 146985 437220 0

Total Jai Alai Permitholders $133089 $155744 $0 $456575 $540592 $274592 $1004839 $932400 $815963

Thoroughbred Permitholders

Calder Race Course Inc $0 $0 $0 $0 $0 $0 $0 $0 $0

Gulfstream Park Racing Association Inc 0 0 0 0 0 0 0 0 0

Tampa Bay Downs Inc 138924 223395 0 320826 957241 0 140508 98725 212392

Total Thoroughbred Permitholders $138924 $223395 $0 $320826 $957241 $0 $140508 $98725 $212392

Harness Permitholders

Isle Casino and Racing at Pompano Park $0 $0 $0 $531898 $0 $0 $291606 $228569 $0

Quarter Horse Permitholders

Gretna Racing LLC $162100 $207389 $0 $759525 $0 $268608 $50389 $40675 $30238

Hamilton Downs Horsetrack LLC 0 0 0 0 0 0 0 0 0

Ocala Breeders Sales Company Inc 0 0 0 10 195329 91726 46280 42507 74090

South Florida Racing Association LLC (Hialeah Park) 0 0 0 0 0 0 0 0 0

Total Quarter Horse Permitholders $162100 $207389 $0 $759535 $195329 $360334 $96669 $83182 $104328

TOTAL FOR ALL PERMITHOLDERS $4171785 $5214411 $2362703 $11064839 $11690390 $3742868 $2536699 $2232991 $2758409

Note Figures above include handle from charityscholarship performances

CO

NT

INU

ED

ON

NE

XT

PA

GE

CO

NT

INU

ED

FR

OM

PR

EV

IOU

S P

AG

E

15

TOTAL INTERTRACK WAGERING HANDLE BY GUEST

Fiscal Year 20142015 HOST PERMITHOLDER

GULFSTREAM PARK AFTER

GULFSTREAM RACING TAMPA BAY TROPICAL POMPANO HIALEAH

GUEST PERMITHOLDER SUMMER CALDER PARK PROGRAM DOWNS PARK PARK PARK TOTAL

Greyhound Permitholders

Daytona Beach Kennel Club Inc $53007 $0 $4394280 $0 $1476441 $117487 $1138029 $22035 $11159141

Derby Lane (St Petersburg Kennel Club Inc) 213225 497213 8857607 542476 4133961 366551 1959757 26435 27629832

Ebro Greyhound Park 0 116480 1562818 161288 260802 114923 0 0 4952086

Flagler Dog Track 0 287071 3156089 272859 670865 263766 1122245 0 13977414

HampT Gaming Inc dba Mardi Gras Racetrack 0 210101 4032179 172283 1484388 219831 2236984 0 19949736

Jacksonville Kennel Club Inc 95467 267101 4863232 293128 2176257 221594 1215372 0 22794237

License Acquisitions LLC dba Palm Beach Greyhound Racing 87410 0 6310814 1851847 1227106 367368 1079858 0 12674083

Mardi Gras Racetrack and Gaming Center 0 0 955126 0 468294 0 654418 0 3974305

Melbourne Greyhound Park LLC 315963 440792 8386263 459438 2668101 428725 946785 32164 18848659

Naples-Ft Myers Greyhound Track 0 864344 14200067 569074 4613599 449181 1532461 0 27446761

Orange Park Kennel Club Inc 101784 360156 5454909 388232 2387482 274760 157891 0 23950750

Palm Beach Kennel Club 149648 1692796 24376464 0 7830831 907585 3970398 0 45040652

Penn Sanford LLCdba Sanford-Orlando Kennel Club 0 532327 3566240 530629 1551508 207266 766171 0 13867495

Pensacola Greyhound Racing LLP 17607 220622 880090 172838 316696 194588 0 0 8717580

SOKC LLC dba Sanford-Orlando Kennel Club

CO 0 0 5944433 0 2394218 232342 980184 0 17051168

Sarasota Kennel Club Inc

NT 0 485502 8684536 505658 2842415 373288 991954 0 22206648

Tampa Greyhound Track

INU 212998 345399 6640469 398407 3164914 313614 1697987 29343 26168926

West Volusia Racing Inc

ED 66977 356109 2511429 356010 689451 126603 877406 0 7829943

Total Greyhound Permitholders

FR

O $1314086 $6676013 $114777045 $6674167 $40357329 $5179472 $21327900 $109977 $328239416

Jai Alai Permitholders

M

Dania Jai Alai

PR

E $7816 $1073 $29419 $0 $3923 $0 $10231 $0 $88832

Dania Summer Jai Alai

VI 124090 0 161662 42577 89633 18742 233220 0 1375356

Ft Pierce Jai Alai 157060 270013 4432026 273167 1516075 207588 0 0 10335531

Miami Jai Alai

OU

S P

AG

E

0 0 0 0 0 0 0 0 336971

Ocala Poker and Jai Alai 131081 95278 1614932 106956 595813 87669 268246 0 6201208

Orlando Jai Alai 373221 418079 7584218 444757 2452702 385292 1969600 0 14713315

Summer Jai Alai 0 0 0 0 0 0 0 0 584205

Total Jai Alai Permitholders $793268 $784443 $13822257 $867457 $4658146 $699291 $2481297 $0 $33635418

Thoroughbred Permitholders

Calder Race Course Inc $0 $0 $3217039 $0 $415881 $0 $2455 $0 $3635375

Gulfstream Park Racing Association Inc 0 5206534 0 0 18093894 0 3451638 92216 26844282

Tampa Bay Downs Inc 157904 1066035 21198004 1068777 0 782536 1780453 0 30967419

Total Thoroughbred Permitholders $157904 $6272569 $24415043 $1068777 $18509775 $782536 $5234546 $92216 $61447076

Harness Permitholders

Isle Casino and Racing at Pompano Park $0 $934500 $17934679 $1096365 $3441041 $838251 $0 $90950 $29374586

Quarter Horse Permitholders

Gretna Racing LLC $13917 $67841 $1235162 $84246 $540350 $66398 $0 $10691 $6492980

Hamilton Downs Horsetrack LLC 0 0 0 0 3966 0 0 0 3966

Ocala Breeders Sales Company Inc 55213 534643 8185796 613595 2840424 502564 338935 0 14404649

South Florida Racing Association LLC (Hialeah Park) 0 502523 9211732 680307 2462613 498768 148110 0 13504053

Total Quarter Horse Permitholders $69130 $1105007 $18632690 $1378148 $5847353 $1067730 $487045 $10691 $34405648

TOTAL FOR ALL PERMITHOLDERS $2334388 $15772532 $189581714 $11084914 $72813644 $8567280 $29530788 $303834 $487102144

Note Figures above include handle from charityscholarship performances

16

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 Historical Resources Operating Trust Fund and the Racing Scholarship Trust Fund (Board of Governorsrsquo 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 $1618467 was paid to charitable organizations during Fiscal Year 20142015 bringing the total proceeds disbursed since 1985 to $78134281

RACING SCHOLARSHIP TRUST FUND

The Board of Governors within the Department of Education oversees the Board of Governorsrsquo Operations and Maintenance Trust Fund and ensures that the referenced contributions are used to provide scholarships to deserving students attending Floridas colleges and universities A total of $16885110 has been paid to this fund since the program began in 1949

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 Department of Educationrsquos State School Trust Fund for the support and maintenance of Floridas public schools Since 1957 the total paid into this fund is $95578484 The amount collected from abandoned winning tickets for the State School Trust Fund for this fiscal year is detailed below

Abandoned Winning Tickets Greyhound Permitholders $744478 Jai Alai Permitholders 50750

Total For 20142015 Fiscal Year $795228

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

17

bull C

CARDROOM COMPARATIVE DATA

During Fiscal Year 20142015 there were 25 permitholders that obtained a cardroom license Two did not operate the other 23 operated at 23 pari-mutuel facilities located throughout the state The number of cardroom tables decreased from 788 in Fiscal Year 20132014 to 755 in Fiscal Year 20142015 Cardroom gross receipts decreased from $136163616 to $135888902 and the gross receipts tax decreased from $13615464 to $13589789 this fiscal year Table fees decreased from $788000 to $755000 this fiscal year The overall result was a decrease in total state revenue from $14403464 to $14344789 this fiscal year

Cardroom tax revenue is distributed 50 percent between the Pari-Mutuel Wagering Trust Fund and the General Revenue Fund In accordance with Section 849086(13)(h) Florida Statutes one quarter of the moneys deposited into the Pari-Mutuel Wagering Trust Fund must be distributed to counties and municipalities that approved the cardroom In October 2015 the division distributed approximately $1698723 to the countiesmunicipalities from cardroom gross receipts

CARDROOM GROSS RECEIPTS AND TOTAL STATE REVENUE FISCAL YEARS 20052006 THROUGH 20142015

$0

$20

$40

$60

$80

$100

$120

$140

Mil

lio

ns

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 (A)

Total State Revenue (Gross Receipts Tax

plus Table Fees)

Total State Revenue as a

Percent of Gross Receipts

20052006 $44433359 $4443337 $264000 $4707337 1059 20062007 $54208544 $5420855 $325500 $5746355 1060 20072008 $90863855 $9086385 $875000 $9961385 1096 20082009 $101700243 $10170024 $698000 $10868024 1069 20092010 $104799448 $10479945 $749000 $11228945 1071 20102011 $125141080 $12514108 $718000 $13232108 1057 20112012 $131447663 $13144767 $834000 $13978767 1063 20122013 $132690415 $13269045 $810000 $14079045 1061 20132014 $136163616 $13615464 $788000 $14403464 1058 20142015 $135888902 $13589789 (B) $755000 $14344789 1056

(A) Amount agrees with the number of approved cardroom tables per annual cardroom licenses and reflects the number of tables in operation each fiscal year

(B) Includes additional payment of $89750 for October 2013 recevied in August 2014 due to revised monthly report

18

-----------------------------+-----------------------------------------------------ltmiddotmiddotmiddotmiddot middotmiddotmiddotmiddot middotmiddotmiddotmiddotmiddotmiddot middotmiddotmiddotmiddotmiddot middotmiddotmiddot middotmiddotmiddotmiddotmiddot middotmiddot middotmiddotmiddot middot

COMPONENTS OF CARDROOM REVENUE BY ASSOCIATION

Fiscal Year 20142015

Greyhound Racing Permitholders

Daytona Beach Kennel Club IncWest Volusia Racing Inc Volusia $10260442 $805384 $11065826 $1106583 $55000 $1161583

Derby Lane (St Petersburg Kennel Club Inc) Pinellas 7766643 809669 8576312 857631 45000 902631

Ebro Greyhound Park Washington 2728129 326879 3055008 305500 20000 325500

Flagler Dog Track Dade 6912438 27325 6939763 694874 (C) 23000 717874

Jacksonville Kennel Club Inc Duval 14725776 939280 15665056 1566506 71000 1637506

Mardi Gras Racetrack and Gaming CenterH ampT Gaming Inc Hallandale 5654584 282119 5936703 593670 30000 623670

Melbourne Greyhound Park LLC Brevard 4223440 136195 4359635 435963 34000 469963

Naples-Ft Myers Greyhound Track Lee 6405597 505015 6910612 691063 32000 723063

Orange Park Kennel Club Inc Town of Orange Park 7439673 66615 7506288 750629 39000 789629

Palm Beach Kennel ClubLicense Acquisitions LLC Palm Beach 11544820 1065075 12609895 1260990 75000 1335990

Pensacola Greyhound Racing LLP Escambia 3153303 616385 3769688 376969 20000 396969

Sarasota Kennel Club Inc Sarasota 4894259 772380 5666639 566664 35000 601664

St Johns Greyhound Park (D) St Johns 0 0 0 0 1000 1000

Tampa Greyhound Track Hillsborough 2040726 74567 2115293 211529 1000 212529

Total Greyhound Permitholders $87749830 $6426888 $94176718 $9418571 $481000 $9899571

Jai Alai Permitholders

Dania Jai AlaiSummersport Enterprises LLC Hallandale $5976 $84872 $90848 $9085 $1000 $10085

Ft Pierce Jai Alai St Lucie 2353923 152587 2506510 250651 25000 275651

Hamilton Jai Alai and Poker Hamilton 411259 165 411424 41142 3000 44142

MiamiSummer Jai Alai Dade 2285247 54267 2339514 233951 16000 249951

Ocala Poker and Jai Alai Marion 3316536 172445 3488981 348898 21000 369898

Total Jai Alai Permitholders $8372941 $464336 $8837277 $883727 $66000 $949727

Thoroughbred Racing Permitholders

Gulfstream Park Racing Association Inc Broward 5374421 142163 5516584 551658 21000 572658

Tampa Bay Downs Inc Hillsborough 3514313 743283 $4257596 425760 23000 448760

Total Thoroughbred Permitholders $8888734 $885446 $9774180 $977418 $44000 $1021418

Harness Racing Permitholders

Isle Casino and Racing at Pompano Park Broward $11234738 $1660226 $12894964 $1289496 $45000 $1334496

Quarter Horse Racing Permitholders

Gretna Racing LLC Gadsden $1649021 $197375 $1846396 $184640 $15000 $199640

South Florida Racing Association LLC (Hialeah Park) City of Hialeah 7695032 664335 $8359367 835937 44000 879937

Total Quarter Horse Permitholders $9344053 $861710 $10205763 $1020577 $59000 $1079577

TOTAL FOR ALL PERMITHOLDERS $125590296 $10298606 $135888902 $13589789 $695000 $14284789

Total Taxes and Fees

County Municipality Gross Receipts

Tournament Gross Receipts

Total Gross Receipts

Gross Receipts

Tax (A) Table Fees Collected (B)

(A) 18th of total gross receipts tax is distributed to counties or municipalities by October 1 of the following year

(B) Amounts shown are table fees collected during fiscal year 20142015

(C) Includes additional payment of $ 89750 for October 2013 received in August 2014 due to revised monthly report

(D) Permitholder paid table fees and received cardroom license for 20142015 but did not conduct cardroom operations during 20142015

19

SLOT COMPARATIVE DATA

During Fiscal Year 20142015 the total amount wagered by patrons was $7979515007 Average daily revenue per slot machine was $188 Total net slot revenue was $521670975 As a result the total taxes paid to the state was $182584841 an increase of five percent in total paid slot taxes from the previous fiscal year A total of $15750000 was collected in annual fees including the Compulsive or Addictive Gambling Prevention Program Fee per Section 551118(3) Florida Statutes For further details see the Summary of State Revenue From Pari-Mutuel Cardroom Slot Activity and Indian Gaming Compact (page 36) of this report On October 12 2014 Dania Jai-Alai closed the slot portion of the facility due to remodeling

HISTORICAL SLOT FACILITY ACTIVITY

Fiscal Year Total Amount Wagered Total State Revenue

20062007 $1114108466 $49620582

20072008 $3023981126 $120560317

20082009 $2701341778 $103895351

20092010 $3840468455 $138125105

20102011 $5054297731 $125063886

20112012 $6045432393 $143962346

20122013 $6690513855 $152532223

20132014 $7953652039 $174024068

20142015 $7979515007 $182584841

FISCAL YEAR 20142015 Gulfstream

Operations Began

11152006

Mardi Gras Operations Began

12282006

Pompano Park Operations Began

4142007

West Flagler Operations Began

10152009

Calder Operations Began

1222010

Miami Jai Alai Operations Began

1232012

Hialeah Park Operations Began

8142013

Dania Jai Alai (2)

Operations Began

2202014

TOTAL

Average Number of Machines 847 965 1456 801 1113 1029 850 522 7583

Number of Operating Days 365 365 365 365 365 365 365 104 365

Average Daily Revenue per Machine $159 $136 $274 $276 $182 $153 $207 $54 $188

Amount Wagered $794329039 $701055610 $2005415129 $1358574237 $981098699 $1038431327 $1045072386 $55538580 $7979515007

Amount Won By Patrons $734280878 $644290707 $1836310191 $1275489711 $891381301 $970450887 $974876557 $51446310 $7378526542

Promotional Credits $11040693 $8819486 $23693184 $2408311 $16024799 $10662818 $6084879 $1173239 $79907409

30-Day Unclaimed Tickets $96186 $36565 $198873 $39305 $37224 $108049 $36100 $2999 $555301

Net Slot Machine Revenue $49103653 $47986792 $145610627 $80720091 $73755061 $57425670 $64147050 $2922031 $521670975

State Tax Revenue (1) $17186279 $16795377 $50963719 $28252032 $25814271 $20098984 $22451468 $1022711 $182584841

Permitholder Revenue $31917374 $31191415 $94646908 $52468059 $47940790 $37326686 $41695582 $1899320 $339086134 Total State Revenue as a Percent of

Amount Wagered 216 240 254 208 263 194 215 184 229

Note Changes to figures for Fiscal Year 20112012 and 20122013 are due to refunds to Miami Jai Alai for overpayment of slot taxes

(1) (1) 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

(2) Danias Casino was open February 20 2014 through October 12 2014

20

21

-

Dai

ly R

even

ue

per

Mac

hin

e D

aily

Rev

enu

e p

er M

ach

ine

Dai

ly R

even

ue

per

Mac

hin

e

Ave

rag

e N

um

be

r o

f M

ac

hin

es

A

vera

ge

Nu

mb

er o

f M

ach

ines

A

vera

ge

Nu

mb

er o

f M

ach

ines

Daily Revenue per Machine Compared to Average Number of Machines For Fiscal Years 20062007 - 20142015

GULFSTREAM PARK RACING AND CASINO

$450 2000

$400 1800

$350 1600

$300 1400

$250

$200

1200

1000

800 $150 600 $100 400

$50 200

$0 0

Revenue per Machine Machines

MARDI GRAS RACETRACK AND GAMING CENTER

$450 2000

$400 1800

$350 1600 1400$300 1200

$250 1000

$200 800

$150 600 $100 400

$50 200 $0 0

Revenue per Machine Machines

ISLE CASINO AND RACING AT POMPANO PARK

$450 2000

$400 1800

$350 1600 1400 $300 1200

$250 1000

$200 800

$150 600 $100 400

$50 200 $0 0

Revenue per Machine Machines

Jl ~~ - r--_~-v~ V bull ~ -

~

-

--- ~ ~ -I --- --

- -

-- -

-

-- r

rI - -- - ~ -- -

-

Daily Revenue per Machine Compared to Average Number of Machines For Fiscal Years 20062007 - 20142015

FLAGLER DOG TRACK AND MAGIC CITY CASINO

0

200

400

600

800

1000

1200

1400

1600

1800

2000

$0

$50

$100

$150

$200

$250

$300

$350

$400

$450

Ave

rag

e N

um

be

r o

f M

ac

hin

es

Dai

ly R

even

ue

per

Mac

hin

e

Revenue per Machine Machines

CALDER CASINO AND RACE COURSE

0

200

400

600

800

1000

1200

1400

1600

1800

2000

$0

$50

$100

$150

$200

$250

$300

$350

$400

$450

Ave

rag

e N

um

be

r o

f M

ac

hin

es

Dai

ly R

even

ue

per

Mac

hin

e

Revenue per Machine Machines

MIAMI JAI ALAI

0

200

400

600

800

1000

1200

1400

1600

1800

2000

$0

$50

$100

$150

$200

$250

$300

$350

$400

$450

Ave

rag

e N

um

ber

of

Mac

hin

es

Dai

ly R

even

ue

per

Mac

hin

e

Revenue per Machine Machines

22

-- rv ~ -

-

~

-

-

-

Daily Revenue per Machine Compared to Average Number of Machines For Fiscal Years 20062007 - 20142015

HIALEAH PARK

0

200

400

600

800

1000

1200

1400

1600

1800

2000

$0

$50

$100

$150

$200

$250

$300

$350

$400

$450

Ave

rag

e N

um

be

r o

f M

ac

hin

es

Dai

ly R

even

ue

per

Mac

hin

e

Revenue per Machine Machines

DANIA JAI ALAI (1)

0

200

400

600

800

1000

1200

1400

1600

1800

2000

$0

$50

$100

$150

$200

$250

$300

$350

$400

$450

Ave

rag

e N

um

be

r o

f M

ac

hin

es

Dai

ly R

even

ue

per

Mac

hin

e

Revenue per Machine Machines

ALL FACLITIES COMBINED

0

1000

2000

3000

4000

5000

6000

7000

8000

$0

$50

$100

$150

$200

$250

$300

$350

$400

$450

Ave

rag

e N

um

be

r o

f M

ac

hin

es

Dai

ly R

even

ue

per

Mac

hin

e

Revenue per Machine Machines

(1) Danias Casino was open February 20 2014 through October 12 2014

23

D

AT

A B

Y P

ER

MIT

HO

LD

ER

FA

CIL

ITY

Pari-Mutuel Permitholders with 2014-2015 Operating Licenses

--0

0

-0 -I

Pensacola Greyhound Track

bestbet Jacksonville

Orange Park Kennel Club

St Johns Greyhound Park

Creek Entertainment Gretna

Ocala Poker amp Jai Alai

Daytona B K C West Volusia

Sanford Orlando Penn Sanford

Orlando Jai Alai

Melbourne Greyhound Park

Sarasota Kennel Club

Fort Pierce Jai Alai

Naples Fort Myers Greyhound

Palm Beach K C P B Greyhound

The Isle at Pompano Park

Mardi Gras Casino Racetrack

Dania J A Dania Summer J A

Gulfstream GPTARP Tropical

Calder Casino

Miami Summer

8 Jai Alai

5 Thoroughbred

1 Harness

1 Limited Intertrack Wagering License (5506308 FS)

Hamilton Jai Alai C C

8 Slot Machine Gaming Facilities

C 24 Cardrooms

C

C

C

C

C

C

C

C

C

C

C

Ocala Breedersrsquo Sales

Tampa Bay Downs

Derby Lane

Tampa Greyhound Track

19 Greyhound

C

C

Key

S

S

S

S

C

C

C

5 Quarter Horse

Hialeah Park

S

S

C

Hamilton Downs

South Marion

C

Ebro Greyhound ParkC

C S

Ocala Breedersrsquo Sales

C

S

Flagler Dog Track amp Magic City Casino C S Facilities where two or more permits operate 2014 October 23

24

GREYHOUND PERMITHOLDERS

Florida remains the leader in greyhound racing in the United States with 19 permitholders operating at 12 tracks throughout the state A total of 3515 completed performances including charity and scholarship performances were conducted during this past fiscal year a minimal change from the previous year

During Fiscal Year 20142015 handle wagered on live greyhound performances decreased by approximately two percent Intertrack handle wagered on broadcasts of live Florida greyhound performances decreased by approximately three percent Simulcast handle wagered on broadcasts of performances from outside the state increased by approximately two percent Intertrack simulcast handle wagered on broadcast of performances from outside the state increased by approximately 15 percent Overall there was a decrease in total handle by approximately one percent for the Florida greyhound industry

Total paid attendance decreased by approximately three 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 approximately four percent during Fiscal Year 20142015 The greyhound industry accounted for approximately 303 percent of Floridarsquos total revenue and 319 percent of total handle from pari-mutuel performances

Greyhound permitholders reported paying a total of $25631721 in purses during Fiscal Year 20142015 For more detail on purses paid please refer to the following information by permitholder The division was able to confirm reported purse amounts from the weekly purse reports submitted in accordance with Section 61D-8006 Florida Administrative Code

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 Section 5501647 Florida Statutes provides a greyhound permitholder with credits in an amount equal to the uncashed pari-mutuel tickets remitted in the prior state fiscal year to the state which is applied against any taxes imposed the next fiscal year Additionally Section 5501647 Florida Statutes requires each permitholder to pay an amount not less than 10 percent of the credit provided by this section to any bona fide organization that promotes or encourages the adoption of greyhounds During Fiscal Year 20142015 total contributions provided to greyhound adoption units amounted to $136466 which exceeded the minimum statutory requirement

Total Live Performances (Completed) (1)

(1) Performances where eight or more races were h

3515 eld

Total Paid Attendance 276495

Total Live Performances (Actual) 3530 Total Admission Tax $11585

Total Racing Days 2392

Daytona Beach Kennel Club Inc Volusia County

Website wwwdaytonagreyhoundcom Telephone MailingStreet Address 960 South Williamson Boulevard Daytona Beach Florida 32114-7247 Fax

Meet Period 12152014 to 06302015

Racing Results Live Performances (Completed) 248 Purses Paid $1002456 Live Performances (Actual) 250 Racing Days 168 Paid Attendance 0

Total Admission Tax $0

3862526484 3862524808

Derby Lane St Petersburg Kennel Club Inc

Pinellas County

Website wwwderbylanecom MailingStreet Address 10490 Gandy Boulevard St Petersburg Florida 33702-2395 Telephone

Fax

Meet Period 01012015 to 06302015

Racing Results Live Performances (Completed) 207 Purses Paid $2197236 Live Performances (Actual) 207 Racing Days 155 Paid Attendance 0

Total Admission Tax $0

7278123339 7278123305

25

Ebro Greyhound Park Washington County Kennel Club Inc

Washington County

Website wwwgoebrocom Telephone MailingStreet Address 6558 Dog Track Road Ebro Florida 32437-1142 Fax

Meet Period 07012014 to 09202014 and 05022015 to 06302015

Racing Results Live Performances (Completed) 184 Purses Paid $463061 Live Performances (Actual) 184 Racing Days 92 Paid Attendance 8844

Total Admission Tax $323

8502343943 8505354442

Flagler Dog Track West Flagler Associates Ltd

Dade County

Website wwwmagiccitycasinocom Mailing Address Post Office Box 350940 Miami Florida 33135-0940 Telephone Street Address 401 NW 38th Court Miami Florida 33126-5638 Fax

Meet Period 07012014 to 10252014 and 06022015 to 06302015

Racing Results Live Performances (Completed) 153 Purses Paid $3396362 Live Performances (Actual) 163 Racing Days 103 Paid Attendance 0

Total Admission Tax $0

3056493000 3056314529

HampT Gaming Inc Dade County

See Mardi Gras Racetrack and Gaming Centers contact information for detail

Meet Period 02152015 to 04302015 at Mardis Gras

Racing Results Live Performances (Completed) 106 Purses Paid $1055684 Live Performances (Actual) 106 Racing Days 53 Paid Attendance 0

Total Admission Tax $0

Jacksonville Kennel Club Inc Jacksonville Greyhound Racing Inc

Duval County

Website wwwbestbetjaxcom Mailing Address Post Office Box 959 Orange Park Florida 32067-0959 Telephone Street Address 201 Monument Road Jacksonville Florida 32225-8106 Fax

Meet Period 07022014 to 09282014 at Orange Park

Racing Results Live Performances (Completed) 104 Purses Paid $931749 Live Performances (Actual) 104 Racing Days 77 Paid Attendance 0

Total Admission Tax $0

9046460001 9046460420

Jefferson County Kennel Club Inc Jefferson County

Mailing Address Post Office Box 400 Monticello Florida 32345-0400 Telephone Street Address 3079 North Jefferson Street Monticello Florida 32344-5685 Fax

Jefferson County license was suspended during the 20142015 year therefore no live Meet Period

performances were conducted Racing Results Live Performances (Completed) 0 Purses Paid $0 Live Performances (Actual) 0 Racing Days 0 Paid Attendance 0

Total Admission Tax $0

8509972561 8509973871

License Acquisitions LLC (Palm Beach Greyhound Racing) Palm Beach County

See Palm Beach Kennel Clubs contact information for detail

Meet Period 07012014 to 09302014 at Palm Beach Kennel Club

Racing Results Live Performances (Completed) 118 Purses Paid $986937 Live Performances (Actual) 118 Racing Days 92 Paid Attendance 6777

Total Admission Tax $91

26

Mardi Gras Racetrack and Gaming Center Hartman and Tyner Inc

Broward County

Website wwwmgflacom MailingStreet Address 831 North Federal Highway Hallandale Beach Florida 33009-2410

Meet Period 12012014 to 02142015

Racing Results Live Performances (Completed) 105 Purses Paid Live Performances (Actual) 106 Racing Days 53 Paid Attendance

Total Admission Tax

Telephone Fax

$1027511

0 $0

954-924-3200 9549243143

Melbourne Greyhound Park LLC Brevard County

Website wwwmgparkcom MailingStreet Address 1100 North Wickham Road Melbourne Florida 32935-8941

Meet Period 01022015 to 04182015

Racing Results Live Performances (Completed) 108 Purses Paid Live Performances (Actual) 108 Racing Days 92 Paid Attendance

Total Admission Tax

Telephone Fax

$371026

0 $0

3212599800 3212593437

Naples-Ft Myers Greyhound Track Southwest Florida Enterprises Inc

Lee County Website wwwnaplesfortmyersdogscom Mailing Address Post Office Box 2567 Bonita Springs Florida 34133-2567 Street Address 10601 Bonita Beach Road SW Bonita Springs Florida 34135-5620

Meet Period 10312014 to 05252015

Racing Results Live Performances (Completed) 398 Purses Paid Live Performances (Actual) 399 Racing Days 191 Paid Attendance

Total Admission Tax

Telephone Fax

$1701827

159675 $10158

2399922411 2399479244

Orange Park Kennel Club Inc Jacksonville Greyhound Racing Inc

Clay County

Website wwwbestbetjaxcom Mailing Address Post Office Box 959 Orange Park Florida 32067-0959 Street Address 455 Park Avenue Orange Park Florida 32073-3101

Meet Period 09292014 to 11302014 and 04272015 to 06292015

Racing Results Live Performances (Completed) 145 Purses Paid Live Performances (Actual) 145 Racing Days 108 Paid Attendance

Total Admission Tax

Telephone Fax

$1339454

0 $0

9046460001 9046460420

Palm Beach Kennel Club Investment Corporation of Palm Beach

Palm Beach County

Website wwwpbkennelclubcom MailingStreet Address 1111 North Congress Avenue West Palm Beach Florida 33409-6317

Meet Period 10012014 to 06302015

Racing Results Live Performances (Completed) 349 Purses Paid Live Performances (Actual) 350 Racing Days 271 Paid Attendance

Total Admission Tax

Telephone Fax

$3313872

25373 $815

5616832222 5614719114

Penn Sanford LLC dba Sanford-Orlando Kennel Club Seminole County

See SOKC LLCs contact information for detail Meet Period 07022014 to 12312014

Racing Results Live Performances (Completed) 146 Purses Paid Live Performances (Actual) 146 Racing Days 115 Paid Attendance

Total Admission Tax

$799409

0 0

27

Pensacola Greyhound Racing LLP Escambia County

Website wwwpensacolagreyhoundtrackcom Mailing Address Post Office Box 12824 Pensacola Florida 32591-2824 Telephone Street Address 951 Dog Track Road Pensacola Florida 32506-8236 Fax

Meet Period 07022014 to 1042014 and 01232015 to 06282015

Racing Results Live Performances (Completed) 160 Purses Paid $827398 Live Performances (Actual) 160 Racing Days 128 Paid Attendance 0

Total Admission Tax $0

8504558595 8504538883

SOKC LLC dba Sanford-Orlando Kennel Club Seminole County

Website wwwsanfordorlandokccom MailingStreet Address 301 Dog Track Road Longwood Florida 32750-6558 Telephone Meet Period 01012015 to 06292015 Fax

Racing Results

Live Performances (Completed) 181 Purses Paid $915315 Live Performances (Actual) 181 Racing Days 129 Paid Attendance 0

Total Admission Tax $0

4078311600 4078313997

Sarasota Kennel Club Inc Sarasota County

Website wwwsarasotakennelclubcom Telephone MailingStreet Address 5400 Bradenton Road Sarasota Florida 34234-2999 Fax

Meet Period 11072014 to 04252015

Racing Results Live Performances (Completed) 193 Purses Paid $791149 Live Performances (Actual) 193 Racing Days 143 Paid Attendance 75826

Total Admission Tax $198

9413557744 9413512207

St Johns Greyhound Park (Bayard Raceways Inc) Jacksonville Greyhound Racing Inc

St Johns County

Website wwwbestbetjaxcom Mailing Address Post Office Box 959 Orange Park Florida 32067-0959 Telephone Street Address 6322 Racetrack Road Jacksonville Florida 32259-2107 Fax

Meet Period 12012014 to 04262015 at Orange Park

Racing Results Live Performances (Completed) 166 Purses Paid $1652523 Live Performances (Actual) 166 Racing Days 124 Paid Attendance 0

Total Admission Tax $0

9046460001 9046460420

Tampa Greyhound Track TBDG Acquisition LLC

Hillsborough County

Website wwwtgtpokercom Mailing Address Post Office Box 8096 Tampa Florida 33674-8096 Telephone Street Address 8300 North Nebraska Ave Tampa Florida 33604-3107 Fax

Meet Period 07012014 to 12312014 at Derby Lane Racing Results Live Performances (Completed) 209 Purses Paid $2113033 Live Performances (Actual) 209 Racing Days 156 Paid Attendance 0 Paid Attendance 0 Total Admission Tax $0 Total Admission Tax $0

8139324313 8139325048

West Volusia Racing Inc Volusia County

See Daytona Beach Kennel Clubs contact information for detail

Meet Period 07012014 to 12132014 at Daytona Beach Kennel Club

Racing Results Live Performances (Completed) 235 Purses Paid $745719 Live Performances (Actual) 235 Racing Days 142 Paid Attendance 0

Total Admission Tax $0

28

JAi ALAI PERMITHOLDERS

Florida was the first state in the nation to conduct jai alai performances with the first fronton being built in 1926 There are eight jai alai permitholders operating at six frontons throughout Florida In fact Florida is now the only state where pari-mutuel wagering on live jai alai games is conducted A total of 925 completed performances including charity and scholarship performances were conducted during this past fiscal year an increase of approximately 19 percent from the previous fiscal year

During Fiscal Year 20142015 handle wagered on live jai alai performances decreased by approximately 39 percent Intertrack handle wagered on broadcasts of live Florida jai alai performances decreased by approximately 43 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 approximately 41 percent for the Florida jai alai industry

Total jai alai revenue to the state decreased by approximately three percent during Fiscal Year 20142015 The jai alai industry accounted for approximately 32 percent of Floridarsquos total revenue and 19 percent of total handle from pari-mutuel performances

Permitholders reported paying a total of $4745469 in playersrsquo awards For more detail on playersrsquo awards paid please refer to the following information by permitholder

Total paid attendance decreased by 100 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 (Completed) (1) 925 Total Paid Attendance 0 (1) Performances where eight or more games were held

Total Performances (Actual) 925

Total Gaming Days 522 Total Admission Tax $0

Dania Jai Alai Dania Entertainment Center LLC

Broward County

Website wwwcasinodaniabeachcom Telephone MailingStreet Address 301 East Dania Beach Boulevard Dania Beach Florida 33004-3016 Fax

Meet Period 10072014 to 12302014

Gaming Results Live Performances (Completed) 180 Paid Attendance 0 Live Performances (Actual) 180 Total Admission Tax $0 Live Operating Days 70 Players Awards Paid $939484

9549272841 9549257529

Dania Summer Jai Alai Dania Entertainment Center LLC

Broward County

See Dania Jai Alais contact information for detail

Meet Period 07012014 to 10062014 at Dania Jai Alai

Gaming Results Live Performances (Completed) 109 Paid Attendance 0 Live Performances (Actual) 109 Total Admission Tax $0 Live Operating Days 55 Players Awards Paid $622035

Ft Pierce Jai Alai Fronton Holdings LLC

St Lucie County

Website wwwcasinomiamijaialicom Telephone MailingStreet Address 1750 South Kings Highway Ft Pierce Florida 34945-3099 Fax

Meet Period 02272015 to 03272015 Miscellaneous Revenue to State $34538 (See Section 55009511(4) Florida Statutes for detail) Gaming Results Live Performances (Completed) 41 Paid Attendance 0 Live Performances (Actual) 41 Total Admission Tax $0 Live Operating Days 21 Players Awards Paid $152543

7724647500 7724640099

29

Hamilton Jai Alai and Poker Richmond Entertainment Inc

Hamilton County

MailingStreet Address 6968 US Highway 129 South Jasper Florida 32052-6774 Telephone Fax

Meet Period 05172015 to 06242015

Gaming Results Live Performances (Completed) 228 Paid Attendance 0 Live Performances (Actual) 228 Total Admission Tax $0 Live Operating Days 38 Players Awards Paid $17000

3866380011 3866380033

Miami Jai Alai Fronton Holdings LLC

Dade County

Website wwwcasinomiamijaialicom Telephone MailingStreet Address 3500 NW 37th Avenue Miami Florida 33142-4923 Fax

Meet Period 11022014 to 04302015

Gaming Results Live Performances (Completed) 153 Paid Attendance 0 Live Performances (Actual) 153 Total Admission Tax $0 Live Operating Days 153 Players Awards Paid $1461314

3056336400 3056347013

Ocala Poker and Jai Alai Second Chance Jai Alai LLC

Marion County

Website wwwocalapokerroomcom Mailing Address Post Office Box 580 Orange Lake Florida 32681-0580 Telephone Street Address 4601 NW Highway 318 Reddick Florida 32686 Fax

Meet Period 02022015 to 03022015 Miscellaneous Revenue to State $22000 (See Section 55009511(4) Florida Statutes for detail) Gaming Results Live Performances (Completed) 41 Paid Attendance 0 Live Performances (Actual) 41 Total Admission Tax $0 Live Operating Days 21 Players Awards Paid $147480

3525912345 3525913402

Orlando Jai Alai RB Jai Alai LLC Seminole County

Website wwworlandoliveeventscom Telephone MailingStreet Address 6405 South Highway 17-92 Fern Park Florida 32730-2057 Fax

Meet Period 04032015 to 05302015

Miscellaneous Revenue to State $15200 (See Section 55009511(4) Florida Statutes for detail) Gaming Results Live Performances (Completed) 43 Paid Attendance 0 Live Performances (Actual) 43 Total Admission Tax $0 Live Operating Days 34 Players Awards Paid $0

4073396221 4078314689

Summer Jai Alai Partnership Dade County

See Miami Jai Alais contact information for detail

Meet Period 08032014 to 10312014 and 05012015 to 06292015 at Miami Jai Alai

Gaming Results Live Performances (Completed) 130 Paid Attendance 0 Live Performances (Actual) 130 Total Admission Tax $0 Live Operating Days 130 Players Awards Paid $1405613

30

THOROUGHBRED PERMITHOLDERS

Florida continues to be a premier thoroughbred racing state with five permitholders operating at three tracks located in Central and South Florida A total of 330 completed performances including charity and scholarship performances were conducted during this past fiscal year a decrease of approximately 21 percent from the previous fiscal year

During Fiscal Year 20142015 handle on live thoroughbred performances increased by approximately four percent Handle from intertrack wagering increased approximately six percent Simulcast handle wagered on broadcasts of performances from outside the state decreased by approximately 46 percent Intertrack simulcast handle decreased by approximately two percent Overall total handle decreased by approximately 11 percent for the Florida thoroughbred industry

Total thoroughbred revenue to the state during Fiscal Year 20142015 decreased by approximately 12 percent from the prior year The thoroughbred industry accounted for approximately 581 percent of Floridarsquos total revenue and 601 percent of total handle from pari-mutuel performances

Permitholders reported paying a total of $86208744 in purses For more detail on purses paid please refer to the following information by permitholder The Florida Thoroughbred Breedersrsquo and Ownersrsquo Association did not dispute the amount of purses paid reported by the permitholders

Total paid attendance increased by eight 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 (Completed) (1) 330 Total Paid Attendance 101165

(1) Performances where eight or more races were held

Total Performances (Actual) 391

Total Racing Days 335 Total Admission Tax $20675

Calder Race Course Inc Churchill Downs Inc

Dade County

Website wwwcaldercasinocom Telephone MailingStreet Address 21001 NW 27th Avenue Miami Gardens Florida 33056-1461 Fax

Meet Period 10082014 to 11302014

Racing Results Live Performances (Completed) 40 Purses Paid $7375507 Live Performances (Actual) 100 Racing Days 44 Paid Attendance 0

Total Admission Tax $0

3056251311 3056252505

Gulfstream Park Racing Association Inc Stronach Group Broward County

Website wwwgulfstreamparkcom Telephone MailingStreet Address 901 South Federal Highway Hallandale Beach Florida 33009-7124 Fax

Meet Period 07012014 and 12062014 to 05222015 and 06302015

Racing Results Live Performances (Completed) 120 Purses Paid $62094688 Live Performances (Actual) 121 Racing Days 121 Paid Attendance 0

Total Admission Tax $0

9544547000 9544576291

Gulfstream Park Thoroughbred After Racing Program Inc Stronach Group Broward County

See Gulfstream Park Racing Association Incs contact information for detail

Meet Period 07042014 to 9072014 and 12102014

Racing Results Live Performances (Completed) 39 Purses Paid $1493679 Live Performances (Actual) 39 Racing Days 39 Paid Attendance 0

Total Admission Tax $0

31

Tampa Bay Downs Inc Hillsborough County

Website wwwtampabaydownscom Mailing Address Post Office Box 2007 Oldsmar Florida 34677-7007 Street Address 11225 Race Track Road Tampa Florida 33626-3122

Meet Period 07012014 11292014 to 05032015 and 06302015

Racing Results Live Performances (Completed) 91 Purses Paid Live Performances (Actual) 91 Racing Days 91 Paid Attendance

Total Admission Tax

Telephone Fax

$15244870

101165 $20675

8138554401 8138543539

Tropical Park LLC Churchill Downs Inc

Dade County See Calders contact information for detail

Meet Period 09112014 to 10042014 and 05232015 to 06282015 at Gulfstream Park

Racing Results Live Performances (Completed) 40 Purses Paid Live Performances (Actual) 40 Racing Days 40 Paid Attendance

Total Admission Tax

$0

0 $0

32

QUARTER HORSE PERMITHOLDERS

There are five permitholders conducting quarter horse racing performances at five tracks located in the State of Florida In Fiscal Year 20142015 a total of 117 completed performances were conducted an increase of approximately 17 percent from the previous fiscal year

During Fiscal Year 20142015 handle wagered on live quarter horse performances decreased by approximately five percent Intertrack handle wagered on broadcasts of performances increased by approximately 68 percent Simulcast handle wagered on broadcasts of performances from outside the state had no changes along with intertrack simulcast handle Overall total handle increased by approximately two percent for the Florida quarter horse industry

Total quarter horse revenue to the state during Fiscal Year 20142015 increased by approximately 16 percent The quarter horse industry accounted for approximately 11 percent of Floridarsquos total revenue and 03 percent of total handle from pari-mutuel performances

Permitholders reported paying a total of $6391000 in purses For more detail on purses paid please refer to the following information by permitholder The Florida Quarter Horse Breedersrsquo and Ownersrsquo Association was able to confirm the amount of purses paid reported by Hialeah Park

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

Total Performances (Completed) (1) 117 Total Paid Attendance 0 (1) Performances where eight or more races were held

Total Performances (Actual) 119

Total Racing Days 66 Total Admission Tax $0

Gretna Racing LLC Gadsden County

Website wwwcreekentertainmentcom Mailing Address Post office Box 70 Grenta Florida 32332 Telephone

Street Address 501 Racetrack Drive Gretna Florida 32332

Meet Period 07052014 to 10052014

Racing Results Live Performances (Completed) 38 Purses Paid $167000 Live Performances (Actual) 38 Racing Days 10 Paid Attendance 0

Total Admission Tax $0

8508756920

Hamilton Downs Horsetrack LLC Hamilton County

Mailing Address 6968 US Highway 129 Jasper Florida 32052-6774 Telephone

Street Address 2220 Northwest County Road 143 Jennings Florida 32053 Fax

Meet Period 06142015 to 06182015

Racing Results Live Performances (Completed) 20 Purses Paid $22000 Live Performances (Actual) 20 Racing Days 5 Paid Attendance 0

Total Admission Tax $0

3866380011

3866380033

Hialeah Park South Florida Racing Association LLC

Dade County

Website wwwhialeahparkcasinocom Telephone Mailing Address Post Office Box 158 Hialeah Florida 33011 Fax Street Address 2200 East 4th Avenue Hialeah Florida 33010

Meet Period 12262014 to 03032015

Racing Results Live Performances (Completed) 39 Purses Paid $5852000 Live Performances (Actual) 40 Racing Days 40 Paid Attendance 0

Total Admission Tax $0

3058858000 3058878006

33

Ocala Breeders Sales Company Inc Marion County

Website wwwobssalescom Telephone Mailing Address Post Office Box 99 Ocala Florida 34478-0099 Fax Street Address 1701 Southwest 60th Avenue Ocala Florida 34474-1800

Meet Period 1272015

Racing Results Live Performances (Completed) 0 Purses Paid $310000 Live Performances (Actual) 1 Racing Days 1 Paid Attendance 0

Total Admission Tax $0

3522372154 3522372357

South Marion Real Estate Holdings LLC Central Florida Gaming LLC

Marion County

Mailing Address Post Office Box 6331 Ocala Florida 34478 Telephone Street Address 6390 SE 177th Place Summerfield Florida 34491 Fax

Meet Period 07012014 to 07102014

Racing Results Live Performances (Completed) 20 Purses Paid $40000 Live Performances (Actual) 20 Racing Days 10 Paid Attendance 0

Total Admission Tax $0

3528177522 None Listed

34

~ ra- HARNESS PERMITHOLDERS

PARI-MUTUEL INDUSTRY

Pompano Park is the only permitholder conducting harness horse racing performances in the State of Florida A total of 126 completed performances including charity and scholarship performances were conducted during this past fiscal year which is the same as the previous year

During Fiscal Year 20142015 handle wagered on live harness performances increased by approximately three percent Intertrack handle wagered on broadcasts of live Florida harness performances increased by approximately 33 percent Simulcast handle wagered on broadcasts of performances from outside the state increased by approximately seven percent while intertrack simulcast handle increased by approximately six percent Overall total handle increased by approximately seven percent for the Florida harness industry

Total revenue to the state during Fiscal Year 20142015 increased by approximately four percent from the prior fiscal year The harness industry accounted for approximately 73 percent of Floridarsquos total revenue and 58 percent of total handle from pari-mutuel performances

Pompano Park reported paying $8614066 in purses For more detail on purses paid please refer to the information below The Florida Standardbred Breedersrsquo and Ownersrsquo Association was able to confirm the amount of purses paid reported by Pompano Park

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

Total Performances (Completed) (1) 126 Total Paid Attendance 0 (1) Performances where eight or more races were held

Total Performances (Actual) 126

Total Racing Days 126 Total Admission Tax $0

Isle Casino and Racing at Pompano Park PPI Inc

Broward County

Website pompano-parkisleofcapricasinoscom Telephone 9549722000 MailingStreet Address 777 Isle of Capri Circle Pompano Beach Florida 33069-3104 Fax 9549700882

Meet Period 10042014 to 06272015

Racing Results Live Performances (Completed) 126 Purses Paid $8614066 Live Performances (Actual) 126 Racing Days 126 Paid Attendance 0

Total Admission Tax $0

SUMMARY

During Fiscal Year 20142015 the total handle wagered for all industries exceeded $779 million a decrease of approximately eight percent from the prior fiscal year Total pari-mutuel completed performances including charity and scholarship performances conducted during Fiscal Year 20142015 increased by approximately one percent from the previous fiscal year

The state realized revenue from performances of approximately $109 million a decrease of roughly eight percent from the prior fiscal year Of the $109 million collected greyhound permitholders accounted for 303 percent thoroughbreds for 581 percent harness for 73 percent jai alai for 32 percent and quarter horse for 11 percent

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

35

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 50 national champions Florida also produced ldquoAffirmedrdquo the eleventh horse to have swept the Triple Crown (1978) OcalaMarion County Florida is home to some of the leading breeding farms in the country The industry boasts 19 classic wins (Kentucky Derby Preakness Stakes and Belmont Stakes) 26 Breedersrsquo Cup Day champions and six horses of the year

The Florida Thoroughbred Breedersrsquo and Ownersrsquo Association (FTBOA) funds the Florida-bred Stakes Program which is implemented at Floridas Thoroughbred racetracks Through a percentage of pari-mutuel handle Florida Thoroughbred permitholders contributed $7685619 to the FTBOA during Fiscal Year 20142015 The FTBOA paid out $4988595 in Breedersrsquo Awards and $1294250 through the Florida-bred Stakes Program The Florida-bred Stakes Program includes ldquoFlorida Sire Stakesrdquo at Gulfstream Park ldquoSunshine Millions Previewrdquo at Gulfstream Park West ldquoFlorida Cup Dayrdquo at Tampa Bay Downs and additional funds for supplements to Florida-bred Preferred Stakes Races during the Gulfstream and Tampa Bay Downsrsquo meets

The Florida Standardbred Breedersrsquo and Ownersrsquo Association a non-profit organization and the only organized representative of Standardbred horsemen in the State of Florida is the designated association for the allocation and distribution of funds for Florida-bred racing Promotional activities include providing breeder and stallion awards for eligible Florida-bred horses during Pompano Parkrsquos 20142015 meet as well as awards for Florida Breedersrsquo Stake races The FSBOA also inaugurated a Breeder Incentive program in 2014 with the goal of offering Standardbred breeders a financial reward for the production of Florida-bred foals This program will continue in future years 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 $1013697

Section 5502625(5)(a) Florida Statutes designates the Florida Quarter Horse Breedersrsquo and Ownersrsquo Association (FQHBOA) as the authorized organization to receive breeders and awards payments from the permitholders and make payments in accordance with Florida Statutes

By agreement Hialeah Park pays 2 percent of the total purse to FQHBOA for breedersrsquo and ownersrsquo awards This is in excess of statutory requirements Other tracks pay a sum equal to the breaks plus one percent of all pari-mutuel pools conducted during their meets for supplementing purses and prizes for the general promotion of owning and breeding quarter horses in Florida as authorized in Florida Statutes

During 20142015 $115000 was paid out to 63 ownersrsquo and breedersrsquo in awards Each fiscal year total awards have increased since itrsquos first awards in 20092010

Note This promotional program information is provided by respective Breeders and Owners Associations

36

UNIVERSITY OF FLORIDA COLLEGE OF VETERINARY MEDICINE RACING LABORATORY

The Florida Racing Laboratory in the College of Medicine at the University of Florida is an International Organization for Standardization ISO 17025 accredited laboratory that employs various procedures to detect and identify prohibited drugs medications stimulants depressants hypnotics local anesthetics and drug-masking agents in the blood urine or other bodily fluids of racing horses and greyhounds

During Fiscal Year 20142015 the Laboratory received and processed 67587 samples and performed 254238 analyses The vigilant monitoring of samples by the Laboratory serves to deter the use of prohibited drugs in racing animals in Florida

Horse UrineBlood Greyhound Urine 1 Investigative Samples Received 16337 51233 17 Samples Analyzed 16280 30340 17 Number of Analyses 76382 177815 41 Positives 163 9 NA

1 Volume Not Sufficient For Testing 21711 (424 of total number of samples received) Note From January 31 2015 through June 14 2015 there were 14509 greyhound samples collected Of this total 5296 were testable samples and 9213 were quantity not sufficient for analysis During this timeframe there were 2398 attempts to collect samples from greyhounds that did not urinate

DRUG POSITIVES FOR FISCAL YEAR 20142015

Types of Positives (ARCI Drug Class) Horse Greyhound Acepromazine metabolite (3) 5 0

Acepromazine metabolite (3) Methocarbamol (4) Phenylbutazone (na) 1 0

Benzoylecgonine (1) 0 3

Boldenone (3) 4 0

Carprofen (4) 0 1

Clenbuterol (3) 51 0

Clenbuterol (3) Flunixin (4) 1 0

Dimethylsuloxide (DMSO) (5) 15 0

Flunixin (4) 5 2

Glycopyrrolate (3) 1 0

Ibuprofen (4) Methocarbamol (4) 1 0

Isoxsuprine (4) 1 0

Methocarbamol (4) 5 0

Naproxen (4) 1 0

Naproxen (4) Phenylbutazone (na) 1 0

Phenylbutazone (NA) 56 0

Procaine (3) 2 2

Testosterone (3) 5 0

Testosterone (3) Boldenone (3) 1 0

Testosterone (3) Nandrolone (3) Dimethylsuloxide (DMSO) (5) 3 0

Theobromine (4) 0 1

Zipaterol (2) 4 0

TOTALS 163 9

Class (1) Stimulant and depressant drugs that have the highest potential to affect performance and that have no generally accepted meidcal use in the racing horse

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 horse but the pharmacology of which

suggests less potential to affect performance than drugs in Class 2 Class (4) This class includes therapeutic medications that would be expected to have less potential to affect performance than those

in Class 3 Class (5) This class includes therapeutic medications for which concentration limits have been established by the racing jurisdictions

as well as certain miscellaneous agents such as dimethylsulfoxide (DMSO) and other medications as determined by the regulatory bodies

37

F

INA

NC

IAL

ST

AT

EM

EN

TS

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

SLOT ACTIVITIES AND INDIAN GAMING COMPACT FISCAL YEAR 20142015

State Revenue From Regular Performances Tax on Attendance $ 32258 Daily License Fees 2317268 Tax on Handle 8543609

State Revenue From Pari-Mutuel Performances (1) $ 10893135

Other State Revenue Occupational Licenses $ 525302 Fingerprint Fees 235539 Escheated Tickets (2) 795228 Racing Scholarship Funds (2) 0 PMW Trust Fund - Drug Fines 87650 Miscellaneous Revenue 32581 General Revenue Fund - Other Fines 20025

Other State Revenue $ 1696325

Total Pari-Mutuel State Revenue $ 12589460

State Revenue From Cardrooms Table Fees $ 693000 Gross Receipts(3) 13589789 Occupational Licenses 184502

Total State Revenue From Cardrooms $ 14467291

State Revenue From Slots CompulsiveAddictive Gambling Fee (4) $ 1750000 Facility License Fee (4) 14000000 Slot Taxes(5) 182584841 Fingerprint Fees 30028 Occupational Licenses 337334 Miscellaneous Revenue 5572 Miscellaneous Fines 11300

Total State Revenue From Slots $ 198719075

Total State Revenue Generated From Pari-Mutuel Cardroom and Slots $ 225775826

State Revenue From Indian Gaming Compact Indian Gaming Compact (6) $ 255610619 Indian Gaming Compact Reimbursements 253772

Total State Revenue From Indian Gaming Compact $ 255864391

TOTAL STATE REVENUE GENERATED $ 481640217

(1) Daily license fees and taxes reported above reported above are amounts collected and not reflect amounts due

(2) Escheated tickets and Racing Scholarship Funds are distributed to the Department of Education

(3) One-half of cardroom gross receipts is deposited into the General Revenue Fund

(4) Both amounts include payments from Calder Casio and Race Course Gulfstream Park Racing and Casino Mardi Gras Racetrack and Gaming Center Isle Casino and Racing at Pompano Park Flagler Dog Track and Magic City Casino Miami Jai Alai and South Florida Racing Association (Hialeah Park)

(5) Slot taxes are distributed to the Department of Education

(6) Indian Gaming Compact payments are deposited into the General Revenue Fund

38

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

BALANCE SHEET SPECIAL REVENUE FUND

FOR FISCAL YEAR ENDED JUNE 30 2015

2015 2014

ASSETS

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

$ 753311 3254344

368284 15699389

(36217) 5066

286564

$ 6567906731219

34812815266142

(32884)11371

175988

TOTAL ASSETS $ 20330741 $ 23156753

LIABILITIES amp FUND EQUITY Liabilities Accounts payable $ 98554 $ 131567 Accrued salaries 282993 245289 Due to other funds 15432 4325 Due to other state agencies 14092160 13612023 Due to general revenue 685418 665939 Compensated absences - 9313

Total Liabilities 15174556 14668455

Fund Equity Unreserved 5156185 8488298

Total Fund Equity 5156185 8488298

TOTAL LIABILITIES amp FUND EQUITY $ 20330741 $ 23156753

The financial statements and notes are for informational purposes only

39

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 2015

FINAL 2015 2014

BUDGET ACTUAL VARIANCE ACTUAL

REVENUES

Fees Charges Commissions and Sales

Licenses and Permits

Taxes

Fines Forfeits Judgments and Settlements

Interest and Dividends Net

Refunds

Miscellaneous Receipts

$ 19552155

552304

197324441

212335

29537

250000

211412

$ 19301397

712058

198093473

95112

122153

254983

31106

$ (250758) $

159754

769032

(117223)

92616

4983

(180306)

19569151

502696

190162520

116787

84893

270769

213872

Total Revenues 218132184 218610282 478098 210920688

EXPENDITURES CURRENT OPERATING

Salaries

Other Personal Services

Other Operating Expenditures

Operation of Motor Vehicles

Risk Management

State Attorney-Slots

PMW Lab Services

PMW Compliance System

TrDMSHR SVCSSTW Contract

Cardroom Tax Distribution

Other Contracted Services

Compulsive Gambling Prevention

Racing Animal Med Research

OPERATING CAPITAL OUTLAY

Acquisition of Motor Vehicles

Assessment for Fingerprinting

Service Charge to General Revenue

Refunds

Transfer to FDLE Slots Investigation

Transfers to Other Funds

Transfers to General Revenue

7104979 1677615 976075 81743

169792 222971

2266000 296476 58635

1800000 141731 930000 100000

23895 24802

460400 3150000 164650

‐188594212

27000000

6494226 1465527 842849 61944

169792 222971

2266000

246396 58635

1701933 29530

930000 93633 12523 20385

374197 2859023

13173 -

184079657

20000000

610753

212087

133226

19799

-

-

-

50080

-

98067

112201

0

6367

11372

4417

86203

290977

151477

-

4514555

7000000

6429448

1237420

736549

78141

105689

208651

2266000

246415

57114

1658542

31082

600000

100000

32240

54798

320769

2937007

132397

-

175530395

18500000

Total Expenditures 235243976 221942395 13301581 211262657

Excess (Deficiency) of Revenues Over (Under) Expenditures

FUND BALANCE JULY 1 2014

(17111792)

8488298

(3332113)

8488298

(12823484)

-

(341969)

8830267

FUND BALANCE JUNE 30 2015 $ (8623494) $ 5156185 $ (12823484) $ 8488298 (1) (1)

(1) Does not include budget of $37000000 for category 190000 Investments Actual expenditures for category 190000 were closed into the investment account

The financial statements and notes are for informational purposes only

40

CA

RD

RO

OM

PA

RI-

MU

TU

EL

AN

DS

LO

T S

TA

TU

TE

MA

TR

IX

STATUTE TOPIC GREYHOUND JAI ALAI THOROUGHBRED HARNESS QUARTER HORSE

FEES $80 per race $40 per game $100 per race $100 per race $100 per race

Daily License Fees On Live

On-track Handle

5500951(1)(a) FS 5500951(1)(a) FS 5500951(1)(a) FS 5500951(1)(a) FS 5500951(1)(a) FS

$80 per race but not to exceed $40 per game but not to exceed $100 per race but not to exceed $100 race but not to exceed $500 $100 per race but not to exceed Daily License $500 per day $500 per day $500 per day per day $500 per day

Fees On Simulcast Handle

5500951(1)(a) FS 5500951(1)(a) FS 5500951(1)(a) FS 5500951(1)(a) FS 5500951(1)(a) FS

OUTS (ESCHEATS)

Live On-track Handle

Paid to the state of Florida 5501645(2) FS

Paid to the state of Florida 5501645(2) FS

Retained by permitholder 5502633(3) FS

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)

FS FS

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

TAXES

Tax On Admissions

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

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

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

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

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

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

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

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

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

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

Tax On Live On-track Handle

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

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

05 of handle 55009515(2)(a) FS

05 of handle 55009512(2)(a) FS

1 of handle 5500951(3)(a) FS

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) FS

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

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) FS

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) FS

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) FS

This matrix represents a summary of 2014 Statutes Please refer to the cite noted by statutory topic for specific language governing pari-mutuel wagering

41

STATUTE TOPIC GREYHOUND JAI ALAI THOROUGHBRED HARNESS QUARTER HORSE

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

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 FS

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 FS

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

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

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 FS

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) FS

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

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

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

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 FS

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

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

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

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 FS

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

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

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 FS

Year then tax on handle is 23 5500951(3)(c)2 FS

CHARITY PERFORMANCES

Maximum of five days Maximum of five days Maximum of five days Maximum of five days Maximum of five days 5500351(1) FS 5500351(1) FS 5500351(1) FS 5500351(1) FS 5500351(1) FS

Permitholders are allowed to Permitholders are allowed to One additional scholarship day to conduct one additional day to be conduct two additional tracks located in Hillsborough designated as ldquoGreyhound Adopt- performances known as ldquoRetired County for the benefit of Pasco-A-Pet Day Proceeds are paid to Jai Alai Playersrsquo Charity Dayrdquo for a Hernando Community College bona fide organizations that fund to benefit retired jai alai 5500351(6)(a) and promote the adoption of players 5500351(8) FS 5500351(6)(b) FS greyhounds 5501648(2) FS

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 FS

This matrix represents a summary of 2014 Statutes Please refer to the cite noted by statutory topic for specific language governing pari-mutuel wagering

42

STATUTE TOPIC GREYHOUND JAI ALAI THOROUGHBRED HARNESS QUARTER HORSE

TAX CREDITS amp EXEMPTIONS

(excluding charity performances

unless otherwise noted)

Tax exemption of $360000 per state fiscal year or $500000 for three permitholders that held a full live schedule in 1995 and closest to another state authorizing greyhound racing 55009514(1) FS

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) FS

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 is paid directly to the Jockeys Guild by the permitholders 55009515(6) FS

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

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

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 FS

$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 FS

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

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) FS

This matrix represents a summary of 2014 Statutes Please refer to the cite noted by statutory topic for specific language governing pari-mutuel wagering

43

STATUTE TOPIC STATUTE REFERENCE SUMMARY

FEES

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

TAXES

Tax On Cardroom Gross Receipts

849086(13)(a) FS

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts Pursuant to Section 849086(13)(c) FS one-half credited to Pari-Mutuel Wagering Trust Fund and one-half being credited to the General Revenue Fund

Tax On Admissions 849086(13)(b) FS

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

FINES

Administrative Fine 849086(14)(c) FS An administrative fine up to $1000 for each violation may be imposed on any person who has violated or failed to comply with the provisions of Section 849086 FS

ANNUAL DISBURSEMENT TO COUNTIES AND MUNICIPALITIES

Annual Disbursement To Counties and Municipalities

849086(13)(h) FS One-quarter of moneys deposited into the Pari-Mutuel Wagering Trust Fund shall by October 1 of each year be distributed to the local counties or municipalities where the approved cardrooms are located

This matrix represents a summary of 2014 Statutes Please refer to the cite noted by statutory topic for specific language governing operation of cardooms

44

STATUTE TOPIC STATUTE REFERENCE SUMMARY

FEES

Slot License Fee 551106(1)(a) FS Annual fee for each slot machine facility is $2 million paid with the initial license application and annual 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 551106(3) FS

The tax rate on slot machine revenues is 35 Payment for the tax on slot machine revenues shall be remitted by 3 pm on the 5th day of each calendar month for taxes imposed and collected for the preceding calendar month If the 5th day of the calendar month falls on a weekend payments shall be remitted by 3 pm the first Monday following the weekend

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 for 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 Penalties

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 2014 Statutes Please refer to the cite noted by statutory topic for specific language governing slot operations

45

  • Table of Contents 2014-2015
  • Overview 2014-15
  • Division overview 1415
  • Events Shaping 2014-15
  • Fiscal Years Comparative Data 2014-15
  • PMW Graphs 2014-2015
  • PMW Handle Statistics 2014 2015
  • Guest Handle by Host 2014-2015
  • 20142015 Charity-scholarship
  • Cardroom Statistics 2014-2015
  • Cardroom Revenue 2014 2015
  • Slot Comparative Data 2014-2015
  • Daily revenue per machine 14-15
  • 2014-15 permitholder map for report
  • Permitholder Contact Operating In 84rd annual rpt
  • Promotional Programs for FL Horses 20142015
  • Drug Positives for 2014-15
  • Summary of State Revenue 2014-2015 (Final
  • PMW 06 30 15 Final Report
  • PMW Statute Matrix 2014-2015
  • Cardroom Statute Matrix 2014-2015
  • Slot Statute Matrix 20142015
  • Annual Report Cover 2416pdf
    • Florida Department of Business and Professional Regulation
Page 17: Division of Pari-Mutuel Wagering Annual Report …...2016/03/07  · This annual report encompasses the fiscal year which began July 1, 2014, and ended June 30, 2015. This is the 84th

TOTAL INTERTRACK WAGERING HANDLE BY GUEST

Fiscal Year 20142015 HOST PERMITHOLDER

HampT LICENSE MARDI NAPLES-FT ORANGE

GUEST PERMITHOLDER DAYTONA DERBY LANE FLAGLER GAMING JACKSONVILLE ACQUISITIONS GRAS MYERS PARK PALM BEACH

Greyhound Permitholders

Daytona Beach Kennel Club Inc $0 $565458 $39559 $427410 $0 $0 $104468 $206685 $277512 $1151228

Derby Lane (St Petersburg Kennel Club Inc) 400403 0 1264104 734615 539353 1001528 607941 629560 647548 2849276

Ebro Greyhound Park 0 477061 0 0 120937 224118 0 0 235451 680012

Flagler Dog Track 151770 523863 0 963972 289348 735708 675977 1065094 387667 1879977

HampT Gaming Inc dba Mardi Gras Racetrack 401713 613199 4774145 0 360241 639971 0 546941 452471 1395239

Jacksonville Kennel Club Inc 358833 765165 1719031 1141912 954413 612233 737600 486962 1190813 1951322

License Acquisitions LLC dba Palm Beach Greyhound Racing 0 0 173584 0 615703 0 0 0 5943 0

Mardi Gras Racetrack and Gaming Center 166597 176181 0 0 0 0 0 261184 0 524811

Melbourne Greyhound Park LLC 143910 309211 425960 276671 156745 329341 166263 181638 215933 1166738

Naples-Ft Myers Greyhound Track 127563 463029 876748 373230 137187 418511 213848 0 172869 1245367

Orange Park Kennel Club Inc 582020 1330147 2466171 1446962 0 947689 962835 629249 0 2923035

Palm Beach Kennel Club 383702 974646 89373 168222 0 0 173650 638791 757417 0

Penn Sanford LLCdba Sanford-Orlando Kennel Club 27473 0 1914324 0 609935 845170 375525 197288 358897 829361

Pensacola Greyhound Racing LLP 307729 0 163376 0 989261 218085 0 244201 1314092 1085806

SOKC LLC dba Sanford-Orlando Kennel Club 381947 1161172 403656 1399880 0 0 548963 609278 402546 1853594

Sarasota Kennel Club Inc 169028 1095005 947929 518427 331449 638994 303878 301445 316793 1735277

Tampa Greyhound Track 327772 2272374 299586 200196 500562 783090 202989 667209 623047 2372865

West Volusia Racing Inc 0 0 213735 0 483096 446746 32249 42607 261731 386957

Total Greyhound Permitholders $3930460 $10726511 $15771281 $7651497 $6088230 $7841184 $5106186 $6708132 $7620730 $24030865

Jai Alai Permitholders

Dania Jai Alai $0 $0 $22129 $0 $0 $0 $673 $0 $3379 $5198

Dania Summer Jai Alai 0 0 418231 0 63162 132771 0 0 5428 6946

Ft Pierce Jai Alai 124646 219015 131580 81696 150940 344760 57705 234438 159800 1089127

Miami Jai Alai 0 0 0 0 0 0 0 0 0 0

Ocala Poker and Jai Alai 151375 347426 92457 58560 185742 156611 62039 187718 241574 480339

Orlando Jai Alai 0 0 0 0 0 0 0 0 0 0

Summer Jai Alai 0 0 0 0 0 0 0 0 0 0

Total Jai Alai Permitholders $276021 $566441 $664397 $140256 $399844 $634142 $120417 $422156 $410181 $1581610

Thoroughbred Permitholders

Calder Race Course Inc $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

Tampa Bay Downs Inc 0 1125416 0 0 174740 252125 0 0 231926 1037492

Total Thoroughbred Permitholders $0 $1125416 $0 $0 $174740 $252125 $0 $0 $231926 $1037492

Harness Permitholders

Isle Casino and Racing at Pompano Park $0 $0 $237740 $187509 $252530 $494248 $178299 $295037 $399234 $1942130

Quarter Horse Permitholders

Gretna Racing LLC $324950 $0 $224968 $0 $430397 $227477 $0 $356068 $562368 $829223

Hamilton Downs Horsetrack LLC 0 0 0 0 0 0 0 0 0 0

Ocala Breeders Sales Company Inc 127651 162165 0 0 0 147562 0 0 0 446159

South Florida Racing Association LLC (Hialeah Park) 0 0 0 0 0 0 0 0 0 0

Total Quarter Horse Permitholders $452601 $162165 $224968 $0 $430397 $375039 $0 $356068 $562368 $1275382

TOTAL FOR ALL PERMITHOLDERS $4659082 $12580533 $16898386 $7979262 $7345741 $9596738 $5404902 $7781393 $9224439 $29867479

Note Figures above include handle from charityscholarship performances

CO

NT

INU

ED

ON

NE

XT

PA

GE

14

TOTAL INTERTRACK WAGERING HANDLE BY GUEST

Fiscal Year 20142015 HOST PERMITHOLDER

GUEST PERMITHOLDER

Penn Sanford SOKC LLC SARASOTA ST JOHNS

TAMPA GREYHOUND

WEST VOLUSIA RACING DANIA DANIA SUMMER MIAMI

Greyhound Permitholders

Daytona Beach Kennel Club Inc $18870 $257246 $116307 $591617 $48726 $0 $16797 $0 $135979

Derby Lane (St Petersburg Kennel Club Inc) 244840 323299 211898 733632 0 315558 145588 120889 262575

Ebro Greyhound Park 0 0 154402 305588 505515 0 11237 21454 0

Flagler Dog Track 184541 161709 115095 408522 525808 135468 0 0 0

HampT Gaming Inc dba Mardi Gras Racetrack 372309 444629 213355 279547 591483 360858 63450 84419 0

Jacksonville Kennel Club Inc 380130 450051 203278 1536495 640841 277140 70729 65346 119792

License Acquisitions LLC dba Palm Beach Greyhound Racing 271011 0 0 0 392517 159925 0 130997 0

Mardi Gras Racetrack and Gaming Center 62081 129318 166952 234641 105405 32149 37148 0 0

Melbourne Greyhound Park LLC 148544 193925 93457 262838 249891 107382 185619 164531 391831

Naples-Ft Myers Greyhound Track 141893 169446 160594 196425 418451 102874 0 0 0

Orange Park Kennel Club Inc 555341 638718 265721 0 1391013 424735 63635 69014 129251

Palm Beach Kennel Club 198344 599208 204508 896607 412510 138616 177706 11871 287759

Penn Sanford LLCdba Sanford-Orlando Kennel Club 0 0 0 161508 1046276 347597 0 0 0

Pensacola Greyhound Racing LLP 228664 382523 118421 1504719 0 290896 27110 22780 17476

SOKC LLC dba Sanford-Orlando Kennel Club 0 0 0 738955 0 0 0 0 0

Sarasota Kennel Club Inc 231313 279471 0 330631 991541 132114 0 0 0

Tampa Greyhound Track 484967 598340 306260 756514 2180833 282630 138561 114061 253939

West Volusia Racing Inc 214824 0 32455 57766 496418 0 65497 84753 27124

Total Greyhound Permitholders $3737672 $4627883 $2362703 $8996005 $9997228 $3107942 $1003077 $890115 $1625726

Jai Alai Permitholders

Dania Jai Alai $0 $0 $0 $0 $2299 $2692 $0 $0 $0

Dania Summer Jai Alai 0 0 0 0 29804 49090 0 0 0

Ft Pierce Jai Alai 0 0 0 179888 201424 102370 107270 104762 190181

Miami Jai Alai 0 0 0 0 0 0 336971 0 0

Ocala Poker and Jai Alai 133089 155744 0 276687 307065 120440 94506 87624 162237

Orlando Jai Alai 0 0 0 0 0 0 319107 302794 463545

Summer Jai Alai 0 0 0 0 0 0 146985 437220 0

Total Jai Alai Permitholders $133089 $155744 $0 $456575 $540592 $274592 $1004839 $932400 $815963

Thoroughbred Permitholders

Calder Race Course Inc $0 $0 $0 $0 $0 $0 $0 $0 $0

Gulfstream Park Racing Association Inc 0 0 0 0 0 0 0 0 0

Tampa Bay Downs Inc 138924 223395 0 320826 957241 0 140508 98725 212392

Total Thoroughbred Permitholders $138924 $223395 $0 $320826 $957241 $0 $140508 $98725 $212392

Harness Permitholders

Isle Casino and Racing at Pompano Park $0 $0 $0 $531898 $0 $0 $291606 $228569 $0

Quarter Horse Permitholders

Gretna Racing LLC $162100 $207389 $0 $759525 $0 $268608 $50389 $40675 $30238

Hamilton Downs Horsetrack LLC 0 0 0 0 0 0 0 0 0

Ocala Breeders Sales Company Inc 0 0 0 10 195329 91726 46280 42507 74090

South Florida Racing Association LLC (Hialeah Park) 0 0 0 0 0 0 0 0 0

Total Quarter Horse Permitholders $162100 $207389 $0 $759535 $195329 $360334 $96669 $83182 $104328

TOTAL FOR ALL PERMITHOLDERS $4171785 $5214411 $2362703 $11064839 $11690390 $3742868 $2536699 $2232991 $2758409

Note Figures above include handle from charityscholarship performances

CO

NT

INU

ED

ON

NE

XT

PA

GE

CO

NT

INU

ED

FR

OM

PR

EV

IOU

S P

AG

E

15

TOTAL INTERTRACK WAGERING HANDLE BY GUEST

Fiscal Year 20142015 HOST PERMITHOLDER

GULFSTREAM PARK AFTER

GULFSTREAM RACING TAMPA BAY TROPICAL POMPANO HIALEAH

GUEST PERMITHOLDER SUMMER CALDER PARK PROGRAM DOWNS PARK PARK PARK TOTAL

Greyhound Permitholders

Daytona Beach Kennel Club Inc $53007 $0 $4394280 $0 $1476441 $117487 $1138029 $22035 $11159141

Derby Lane (St Petersburg Kennel Club Inc) 213225 497213 8857607 542476 4133961 366551 1959757 26435 27629832

Ebro Greyhound Park 0 116480 1562818 161288 260802 114923 0 0 4952086

Flagler Dog Track 0 287071 3156089 272859 670865 263766 1122245 0 13977414

HampT Gaming Inc dba Mardi Gras Racetrack 0 210101 4032179 172283 1484388 219831 2236984 0 19949736

Jacksonville Kennel Club Inc 95467 267101 4863232 293128 2176257 221594 1215372 0 22794237

License Acquisitions LLC dba Palm Beach Greyhound Racing 87410 0 6310814 1851847 1227106 367368 1079858 0 12674083

Mardi Gras Racetrack and Gaming Center 0 0 955126 0 468294 0 654418 0 3974305

Melbourne Greyhound Park LLC 315963 440792 8386263 459438 2668101 428725 946785 32164 18848659

Naples-Ft Myers Greyhound Track 0 864344 14200067 569074 4613599 449181 1532461 0 27446761

Orange Park Kennel Club Inc 101784 360156 5454909 388232 2387482 274760 157891 0 23950750

Palm Beach Kennel Club 149648 1692796 24376464 0 7830831 907585 3970398 0 45040652

Penn Sanford LLCdba Sanford-Orlando Kennel Club 0 532327 3566240 530629 1551508 207266 766171 0 13867495

Pensacola Greyhound Racing LLP 17607 220622 880090 172838 316696 194588 0 0 8717580

SOKC LLC dba Sanford-Orlando Kennel Club

CO 0 0 5944433 0 2394218 232342 980184 0 17051168

Sarasota Kennel Club Inc

NT 0 485502 8684536 505658 2842415 373288 991954 0 22206648

Tampa Greyhound Track

INU 212998 345399 6640469 398407 3164914 313614 1697987 29343 26168926

West Volusia Racing Inc

ED 66977 356109 2511429 356010 689451 126603 877406 0 7829943

Total Greyhound Permitholders

FR

O $1314086 $6676013 $114777045 $6674167 $40357329 $5179472 $21327900 $109977 $328239416

Jai Alai Permitholders

M

Dania Jai Alai

PR

E $7816 $1073 $29419 $0 $3923 $0 $10231 $0 $88832

Dania Summer Jai Alai

VI 124090 0 161662 42577 89633 18742 233220 0 1375356

Ft Pierce Jai Alai 157060 270013 4432026 273167 1516075 207588 0 0 10335531

Miami Jai Alai

OU

S P

AG

E

0 0 0 0 0 0 0 0 336971

Ocala Poker and Jai Alai 131081 95278 1614932 106956 595813 87669 268246 0 6201208

Orlando Jai Alai 373221 418079 7584218 444757 2452702 385292 1969600 0 14713315

Summer Jai Alai 0 0 0 0 0 0 0 0 584205

Total Jai Alai Permitholders $793268 $784443 $13822257 $867457 $4658146 $699291 $2481297 $0 $33635418

Thoroughbred Permitholders

Calder Race Course Inc $0 $0 $3217039 $0 $415881 $0 $2455 $0 $3635375

Gulfstream Park Racing Association Inc 0 5206534 0 0 18093894 0 3451638 92216 26844282

Tampa Bay Downs Inc 157904 1066035 21198004 1068777 0 782536 1780453 0 30967419

Total Thoroughbred Permitholders $157904 $6272569 $24415043 $1068777 $18509775 $782536 $5234546 $92216 $61447076

Harness Permitholders

Isle Casino and Racing at Pompano Park $0 $934500 $17934679 $1096365 $3441041 $838251 $0 $90950 $29374586

Quarter Horse Permitholders

Gretna Racing LLC $13917 $67841 $1235162 $84246 $540350 $66398 $0 $10691 $6492980

Hamilton Downs Horsetrack LLC 0 0 0 0 3966 0 0 0 3966

Ocala Breeders Sales Company Inc 55213 534643 8185796 613595 2840424 502564 338935 0 14404649

South Florida Racing Association LLC (Hialeah Park) 0 502523 9211732 680307 2462613 498768 148110 0 13504053

Total Quarter Horse Permitholders $69130 $1105007 $18632690 $1378148 $5847353 $1067730 $487045 $10691 $34405648

TOTAL FOR ALL PERMITHOLDERS $2334388 $15772532 $189581714 $11084914 $72813644 $8567280 $29530788 $303834 $487102144

Note Figures above include handle from charityscholarship performances

16

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 Historical Resources Operating Trust Fund and the Racing Scholarship Trust Fund (Board of Governorsrsquo 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 $1618467 was paid to charitable organizations during Fiscal Year 20142015 bringing the total proceeds disbursed since 1985 to $78134281

RACING SCHOLARSHIP TRUST FUND

The Board of Governors within the Department of Education oversees the Board of Governorsrsquo Operations and Maintenance Trust Fund and ensures that the referenced contributions are used to provide scholarships to deserving students attending Floridas colleges and universities A total of $16885110 has been paid to this fund since the program began in 1949

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 Department of Educationrsquos State School Trust Fund for the support and maintenance of Floridas public schools Since 1957 the total paid into this fund is $95578484 The amount collected from abandoned winning tickets for the State School Trust Fund for this fiscal year is detailed below

Abandoned Winning Tickets Greyhound Permitholders $744478 Jai Alai Permitholders 50750

Total For 20142015 Fiscal Year $795228

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

17

bull C

CARDROOM COMPARATIVE DATA

During Fiscal Year 20142015 there were 25 permitholders that obtained a cardroom license Two did not operate the other 23 operated at 23 pari-mutuel facilities located throughout the state The number of cardroom tables decreased from 788 in Fiscal Year 20132014 to 755 in Fiscal Year 20142015 Cardroom gross receipts decreased from $136163616 to $135888902 and the gross receipts tax decreased from $13615464 to $13589789 this fiscal year Table fees decreased from $788000 to $755000 this fiscal year The overall result was a decrease in total state revenue from $14403464 to $14344789 this fiscal year

Cardroom tax revenue is distributed 50 percent between the Pari-Mutuel Wagering Trust Fund and the General Revenue Fund In accordance with Section 849086(13)(h) Florida Statutes one quarter of the moneys deposited into the Pari-Mutuel Wagering Trust Fund must be distributed to counties and municipalities that approved the cardroom In October 2015 the division distributed approximately $1698723 to the countiesmunicipalities from cardroom gross receipts

CARDROOM GROSS RECEIPTS AND TOTAL STATE REVENUE FISCAL YEARS 20052006 THROUGH 20142015

$0

$20

$40

$60

$80

$100

$120

$140

Mil

lio

ns

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 (A)

Total State Revenue (Gross Receipts Tax

plus Table Fees)

Total State Revenue as a

Percent of Gross Receipts

20052006 $44433359 $4443337 $264000 $4707337 1059 20062007 $54208544 $5420855 $325500 $5746355 1060 20072008 $90863855 $9086385 $875000 $9961385 1096 20082009 $101700243 $10170024 $698000 $10868024 1069 20092010 $104799448 $10479945 $749000 $11228945 1071 20102011 $125141080 $12514108 $718000 $13232108 1057 20112012 $131447663 $13144767 $834000 $13978767 1063 20122013 $132690415 $13269045 $810000 $14079045 1061 20132014 $136163616 $13615464 $788000 $14403464 1058 20142015 $135888902 $13589789 (B) $755000 $14344789 1056

(A) Amount agrees with the number of approved cardroom tables per annual cardroom licenses and reflects the number of tables in operation each fiscal year

(B) Includes additional payment of $89750 for October 2013 recevied in August 2014 due to revised monthly report

18

-----------------------------+-----------------------------------------------------ltmiddotmiddotmiddotmiddot middotmiddotmiddotmiddot middotmiddotmiddotmiddotmiddotmiddot middotmiddotmiddotmiddotmiddot middotmiddotmiddot middotmiddotmiddotmiddotmiddot middotmiddot middotmiddotmiddot middot

COMPONENTS OF CARDROOM REVENUE BY ASSOCIATION

Fiscal Year 20142015

Greyhound Racing Permitholders

Daytona Beach Kennel Club IncWest Volusia Racing Inc Volusia $10260442 $805384 $11065826 $1106583 $55000 $1161583

Derby Lane (St Petersburg Kennel Club Inc) Pinellas 7766643 809669 8576312 857631 45000 902631

Ebro Greyhound Park Washington 2728129 326879 3055008 305500 20000 325500

Flagler Dog Track Dade 6912438 27325 6939763 694874 (C) 23000 717874

Jacksonville Kennel Club Inc Duval 14725776 939280 15665056 1566506 71000 1637506

Mardi Gras Racetrack and Gaming CenterH ampT Gaming Inc Hallandale 5654584 282119 5936703 593670 30000 623670

Melbourne Greyhound Park LLC Brevard 4223440 136195 4359635 435963 34000 469963

Naples-Ft Myers Greyhound Track Lee 6405597 505015 6910612 691063 32000 723063

Orange Park Kennel Club Inc Town of Orange Park 7439673 66615 7506288 750629 39000 789629

Palm Beach Kennel ClubLicense Acquisitions LLC Palm Beach 11544820 1065075 12609895 1260990 75000 1335990

Pensacola Greyhound Racing LLP Escambia 3153303 616385 3769688 376969 20000 396969

Sarasota Kennel Club Inc Sarasota 4894259 772380 5666639 566664 35000 601664

St Johns Greyhound Park (D) St Johns 0 0 0 0 1000 1000

Tampa Greyhound Track Hillsborough 2040726 74567 2115293 211529 1000 212529

Total Greyhound Permitholders $87749830 $6426888 $94176718 $9418571 $481000 $9899571

Jai Alai Permitholders

Dania Jai AlaiSummersport Enterprises LLC Hallandale $5976 $84872 $90848 $9085 $1000 $10085

Ft Pierce Jai Alai St Lucie 2353923 152587 2506510 250651 25000 275651

Hamilton Jai Alai and Poker Hamilton 411259 165 411424 41142 3000 44142

MiamiSummer Jai Alai Dade 2285247 54267 2339514 233951 16000 249951

Ocala Poker and Jai Alai Marion 3316536 172445 3488981 348898 21000 369898

Total Jai Alai Permitholders $8372941 $464336 $8837277 $883727 $66000 $949727

Thoroughbred Racing Permitholders

Gulfstream Park Racing Association Inc Broward 5374421 142163 5516584 551658 21000 572658

Tampa Bay Downs Inc Hillsborough 3514313 743283 $4257596 425760 23000 448760

Total Thoroughbred Permitholders $8888734 $885446 $9774180 $977418 $44000 $1021418

Harness Racing Permitholders

Isle Casino and Racing at Pompano Park Broward $11234738 $1660226 $12894964 $1289496 $45000 $1334496

Quarter Horse Racing Permitholders

Gretna Racing LLC Gadsden $1649021 $197375 $1846396 $184640 $15000 $199640

South Florida Racing Association LLC (Hialeah Park) City of Hialeah 7695032 664335 $8359367 835937 44000 879937

Total Quarter Horse Permitholders $9344053 $861710 $10205763 $1020577 $59000 $1079577

TOTAL FOR ALL PERMITHOLDERS $125590296 $10298606 $135888902 $13589789 $695000 $14284789

Total Taxes and Fees

County Municipality Gross Receipts

Tournament Gross Receipts

Total Gross Receipts

Gross Receipts

Tax (A) Table Fees Collected (B)

(A) 18th of total gross receipts tax is distributed to counties or municipalities by October 1 of the following year

(B) Amounts shown are table fees collected during fiscal year 20142015

(C) Includes additional payment of $ 89750 for October 2013 received in August 2014 due to revised monthly report

(D) Permitholder paid table fees and received cardroom license for 20142015 but did not conduct cardroom operations during 20142015

19

SLOT COMPARATIVE DATA

During Fiscal Year 20142015 the total amount wagered by patrons was $7979515007 Average daily revenue per slot machine was $188 Total net slot revenue was $521670975 As a result the total taxes paid to the state was $182584841 an increase of five percent in total paid slot taxes from the previous fiscal year A total of $15750000 was collected in annual fees including the Compulsive or Addictive Gambling Prevention Program Fee per Section 551118(3) Florida Statutes For further details see the Summary of State Revenue From Pari-Mutuel Cardroom Slot Activity and Indian Gaming Compact (page 36) of this report On October 12 2014 Dania Jai-Alai closed the slot portion of the facility due to remodeling

HISTORICAL SLOT FACILITY ACTIVITY

Fiscal Year Total Amount Wagered Total State Revenue

20062007 $1114108466 $49620582

20072008 $3023981126 $120560317

20082009 $2701341778 $103895351

20092010 $3840468455 $138125105

20102011 $5054297731 $125063886

20112012 $6045432393 $143962346

20122013 $6690513855 $152532223

20132014 $7953652039 $174024068

20142015 $7979515007 $182584841

FISCAL YEAR 20142015 Gulfstream

Operations Began

11152006

Mardi Gras Operations Began

12282006

Pompano Park Operations Began

4142007

West Flagler Operations Began

10152009

Calder Operations Began

1222010

Miami Jai Alai Operations Began

1232012

Hialeah Park Operations Began

8142013

Dania Jai Alai (2)

Operations Began

2202014

TOTAL

Average Number of Machines 847 965 1456 801 1113 1029 850 522 7583

Number of Operating Days 365 365 365 365 365 365 365 104 365

Average Daily Revenue per Machine $159 $136 $274 $276 $182 $153 $207 $54 $188

Amount Wagered $794329039 $701055610 $2005415129 $1358574237 $981098699 $1038431327 $1045072386 $55538580 $7979515007

Amount Won By Patrons $734280878 $644290707 $1836310191 $1275489711 $891381301 $970450887 $974876557 $51446310 $7378526542

Promotional Credits $11040693 $8819486 $23693184 $2408311 $16024799 $10662818 $6084879 $1173239 $79907409

30-Day Unclaimed Tickets $96186 $36565 $198873 $39305 $37224 $108049 $36100 $2999 $555301

Net Slot Machine Revenue $49103653 $47986792 $145610627 $80720091 $73755061 $57425670 $64147050 $2922031 $521670975

State Tax Revenue (1) $17186279 $16795377 $50963719 $28252032 $25814271 $20098984 $22451468 $1022711 $182584841

Permitholder Revenue $31917374 $31191415 $94646908 $52468059 $47940790 $37326686 $41695582 $1899320 $339086134 Total State Revenue as a Percent of

Amount Wagered 216 240 254 208 263 194 215 184 229

Note Changes to figures for Fiscal Year 20112012 and 20122013 are due to refunds to Miami Jai Alai for overpayment of slot taxes

(1) (1) 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

(2) Danias Casino was open February 20 2014 through October 12 2014

20

21

-

Dai

ly R

even

ue

per

Mac

hin

e D

aily

Rev

enu

e p

er M

ach

ine

Dai

ly R

even

ue

per

Mac

hin

e

Ave

rag

e N

um

be

r o

f M

ac

hin

es

A

vera

ge

Nu

mb

er o

f M

ach

ines

A

vera

ge

Nu

mb

er o

f M

ach

ines

Daily Revenue per Machine Compared to Average Number of Machines For Fiscal Years 20062007 - 20142015

GULFSTREAM PARK RACING AND CASINO

$450 2000

$400 1800

$350 1600

$300 1400

$250

$200

1200

1000

800 $150 600 $100 400

$50 200

$0 0

Revenue per Machine Machines

MARDI GRAS RACETRACK AND GAMING CENTER

$450 2000

$400 1800

$350 1600 1400$300 1200

$250 1000

$200 800

$150 600 $100 400

$50 200 $0 0

Revenue per Machine Machines

ISLE CASINO AND RACING AT POMPANO PARK

$450 2000

$400 1800

$350 1600 1400 $300 1200

$250 1000

$200 800

$150 600 $100 400

$50 200 $0 0

Revenue per Machine Machines

Jl ~~ - r--_~-v~ V bull ~ -

~

-

--- ~ ~ -I --- --

- -

-- -

-

-- r

rI - -- - ~ -- -

-

Daily Revenue per Machine Compared to Average Number of Machines For Fiscal Years 20062007 - 20142015

FLAGLER DOG TRACK AND MAGIC CITY CASINO

0

200

400

600

800

1000

1200

1400

1600

1800

2000

$0

$50

$100

$150

$200

$250

$300

$350

$400

$450

Ave

rag

e N

um

be

r o

f M

ac

hin

es

Dai

ly R

even

ue

per

Mac

hin

e

Revenue per Machine Machines

CALDER CASINO AND RACE COURSE

0

200

400

600

800

1000

1200

1400

1600

1800

2000

$0

$50

$100

$150

$200

$250

$300

$350

$400

$450

Ave

rag

e N

um

be

r o

f M

ac

hin

es

Dai

ly R

even

ue

per

Mac

hin

e

Revenue per Machine Machines

MIAMI JAI ALAI

0

200

400

600

800

1000

1200

1400

1600

1800

2000

$0

$50

$100

$150

$200

$250

$300

$350

$400

$450

Ave

rag

e N

um

ber

of

Mac

hin

es

Dai

ly R

even

ue

per

Mac

hin

e

Revenue per Machine Machines

22

-- rv ~ -

-

~

-

-

-

Daily Revenue per Machine Compared to Average Number of Machines For Fiscal Years 20062007 - 20142015

HIALEAH PARK

0

200

400

600

800

1000

1200

1400

1600

1800

2000

$0

$50

$100

$150

$200

$250

$300

$350

$400

$450

Ave

rag

e N

um

be

r o

f M

ac

hin

es

Dai

ly R

even

ue

per

Mac

hin

e

Revenue per Machine Machines

DANIA JAI ALAI (1)

0

200

400

600

800

1000

1200

1400

1600

1800

2000

$0

$50

$100

$150

$200

$250

$300

$350

$400

$450

Ave

rag

e N

um

be

r o

f M

ac

hin

es

Dai

ly R

even

ue

per

Mac

hin

e

Revenue per Machine Machines

ALL FACLITIES COMBINED

0

1000

2000

3000

4000

5000

6000

7000

8000

$0

$50

$100

$150

$200

$250

$300

$350

$400

$450

Ave

rag

e N

um

be

r o

f M

ac

hin

es

Dai

ly R

even

ue

per

Mac

hin

e

Revenue per Machine Machines

(1) Danias Casino was open February 20 2014 through October 12 2014

23

D

AT

A B

Y P

ER

MIT

HO

LD

ER

FA

CIL

ITY

Pari-Mutuel Permitholders with 2014-2015 Operating Licenses

--0

0

-0 -I

Pensacola Greyhound Track

bestbet Jacksonville

Orange Park Kennel Club

St Johns Greyhound Park

Creek Entertainment Gretna

Ocala Poker amp Jai Alai

Daytona B K C West Volusia

Sanford Orlando Penn Sanford

Orlando Jai Alai

Melbourne Greyhound Park

Sarasota Kennel Club

Fort Pierce Jai Alai

Naples Fort Myers Greyhound

Palm Beach K C P B Greyhound

The Isle at Pompano Park

Mardi Gras Casino Racetrack

Dania J A Dania Summer J A

Gulfstream GPTARP Tropical

Calder Casino

Miami Summer

8 Jai Alai

5 Thoroughbred

1 Harness

1 Limited Intertrack Wagering License (5506308 FS)

Hamilton Jai Alai C C

8 Slot Machine Gaming Facilities

C 24 Cardrooms

C

C

C

C

C

C

C

C

C

C

C

Ocala Breedersrsquo Sales

Tampa Bay Downs

Derby Lane

Tampa Greyhound Track

19 Greyhound

C

C

Key

S

S

S

S

C

C

C

5 Quarter Horse

Hialeah Park

S

S

C

Hamilton Downs

South Marion

C

Ebro Greyhound ParkC

C S

Ocala Breedersrsquo Sales

C

S

Flagler Dog Track amp Magic City Casino C S Facilities where two or more permits operate 2014 October 23

24

GREYHOUND PERMITHOLDERS

Florida remains the leader in greyhound racing in the United States with 19 permitholders operating at 12 tracks throughout the state A total of 3515 completed performances including charity and scholarship performances were conducted during this past fiscal year a minimal change from the previous year

During Fiscal Year 20142015 handle wagered on live greyhound performances decreased by approximately two percent Intertrack handle wagered on broadcasts of live Florida greyhound performances decreased by approximately three percent Simulcast handle wagered on broadcasts of performances from outside the state increased by approximately two percent Intertrack simulcast handle wagered on broadcast of performances from outside the state increased by approximately 15 percent Overall there was a decrease in total handle by approximately one percent for the Florida greyhound industry

Total paid attendance decreased by approximately three 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 approximately four percent during Fiscal Year 20142015 The greyhound industry accounted for approximately 303 percent of Floridarsquos total revenue and 319 percent of total handle from pari-mutuel performances

Greyhound permitholders reported paying a total of $25631721 in purses during Fiscal Year 20142015 For more detail on purses paid please refer to the following information by permitholder The division was able to confirm reported purse amounts from the weekly purse reports submitted in accordance with Section 61D-8006 Florida Administrative Code

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 Section 5501647 Florida Statutes provides a greyhound permitholder with credits in an amount equal to the uncashed pari-mutuel tickets remitted in the prior state fiscal year to the state which is applied against any taxes imposed the next fiscal year Additionally Section 5501647 Florida Statutes requires each permitholder to pay an amount not less than 10 percent of the credit provided by this section to any bona fide organization that promotes or encourages the adoption of greyhounds During Fiscal Year 20142015 total contributions provided to greyhound adoption units amounted to $136466 which exceeded the minimum statutory requirement

Total Live Performances (Completed) (1)

(1) Performances where eight or more races were h

3515 eld

Total Paid Attendance 276495

Total Live Performances (Actual) 3530 Total Admission Tax $11585

Total Racing Days 2392

Daytona Beach Kennel Club Inc Volusia County

Website wwwdaytonagreyhoundcom Telephone MailingStreet Address 960 South Williamson Boulevard Daytona Beach Florida 32114-7247 Fax

Meet Period 12152014 to 06302015

Racing Results Live Performances (Completed) 248 Purses Paid $1002456 Live Performances (Actual) 250 Racing Days 168 Paid Attendance 0

Total Admission Tax $0

3862526484 3862524808

Derby Lane St Petersburg Kennel Club Inc

Pinellas County

Website wwwderbylanecom MailingStreet Address 10490 Gandy Boulevard St Petersburg Florida 33702-2395 Telephone

Fax

Meet Period 01012015 to 06302015

Racing Results Live Performances (Completed) 207 Purses Paid $2197236 Live Performances (Actual) 207 Racing Days 155 Paid Attendance 0

Total Admission Tax $0

7278123339 7278123305

25

Ebro Greyhound Park Washington County Kennel Club Inc

Washington County

Website wwwgoebrocom Telephone MailingStreet Address 6558 Dog Track Road Ebro Florida 32437-1142 Fax

Meet Period 07012014 to 09202014 and 05022015 to 06302015

Racing Results Live Performances (Completed) 184 Purses Paid $463061 Live Performances (Actual) 184 Racing Days 92 Paid Attendance 8844

Total Admission Tax $323

8502343943 8505354442

Flagler Dog Track West Flagler Associates Ltd

Dade County

Website wwwmagiccitycasinocom Mailing Address Post Office Box 350940 Miami Florida 33135-0940 Telephone Street Address 401 NW 38th Court Miami Florida 33126-5638 Fax

Meet Period 07012014 to 10252014 and 06022015 to 06302015

Racing Results Live Performances (Completed) 153 Purses Paid $3396362 Live Performances (Actual) 163 Racing Days 103 Paid Attendance 0

Total Admission Tax $0

3056493000 3056314529

HampT Gaming Inc Dade County

See Mardi Gras Racetrack and Gaming Centers contact information for detail

Meet Period 02152015 to 04302015 at Mardis Gras

Racing Results Live Performances (Completed) 106 Purses Paid $1055684 Live Performances (Actual) 106 Racing Days 53 Paid Attendance 0

Total Admission Tax $0

Jacksonville Kennel Club Inc Jacksonville Greyhound Racing Inc

Duval County

Website wwwbestbetjaxcom Mailing Address Post Office Box 959 Orange Park Florida 32067-0959 Telephone Street Address 201 Monument Road Jacksonville Florida 32225-8106 Fax

Meet Period 07022014 to 09282014 at Orange Park

Racing Results Live Performances (Completed) 104 Purses Paid $931749 Live Performances (Actual) 104 Racing Days 77 Paid Attendance 0

Total Admission Tax $0

9046460001 9046460420

Jefferson County Kennel Club Inc Jefferson County

Mailing Address Post Office Box 400 Monticello Florida 32345-0400 Telephone Street Address 3079 North Jefferson Street Monticello Florida 32344-5685 Fax

Jefferson County license was suspended during the 20142015 year therefore no live Meet Period

performances were conducted Racing Results Live Performances (Completed) 0 Purses Paid $0 Live Performances (Actual) 0 Racing Days 0 Paid Attendance 0

Total Admission Tax $0

8509972561 8509973871

License Acquisitions LLC (Palm Beach Greyhound Racing) Palm Beach County

See Palm Beach Kennel Clubs contact information for detail

Meet Period 07012014 to 09302014 at Palm Beach Kennel Club

Racing Results Live Performances (Completed) 118 Purses Paid $986937 Live Performances (Actual) 118 Racing Days 92 Paid Attendance 6777

Total Admission Tax $91

26

Mardi Gras Racetrack and Gaming Center Hartman and Tyner Inc

Broward County

Website wwwmgflacom MailingStreet Address 831 North Federal Highway Hallandale Beach Florida 33009-2410

Meet Period 12012014 to 02142015

Racing Results Live Performances (Completed) 105 Purses Paid Live Performances (Actual) 106 Racing Days 53 Paid Attendance

Total Admission Tax

Telephone Fax

$1027511

0 $0

954-924-3200 9549243143

Melbourne Greyhound Park LLC Brevard County

Website wwwmgparkcom MailingStreet Address 1100 North Wickham Road Melbourne Florida 32935-8941

Meet Period 01022015 to 04182015

Racing Results Live Performances (Completed) 108 Purses Paid Live Performances (Actual) 108 Racing Days 92 Paid Attendance

Total Admission Tax

Telephone Fax

$371026

0 $0

3212599800 3212593437

Naples-Ft Myers Greyhound Track Southwest Florida Enterprises Inc

Lee County Website wwwnaplesfortmyersdogscom Mailing Address Post Office Box 2567 Bonita Springs Florida 34133-2567 Street Address 10601 Bonita Beach Road SW Bonita Springs Florida 34135-5620

Meet Period 10312014 to 05252015

Racing Results Live Performances (Completed) 398 Purses Paid Live Performances (Actual) 399 Racing Days 191 Paid Attendance

Total Admission Tax

Telephone Fax

$1701827

159675 $10158

2399922411 2399479244

Orange Park Kennel Club Inc Jacksonville Greyhound Racing Inc

Clay County

Website wwwbestbetjaxcom Mailing Address Post Office Box 959 Orange Park Florida 32067-0959 Street Address 455 Park Avenue Orange Park Florida 32073-3101

Meet Period 09292014 to 11302014 and 04272015 to 06292015

Racing Results Live Performances (Completed) 145 Purses Paid Live Performances (Actual) 145 Racing Days 108 Paid Attendance

Total Admission Tax

Telephone Fax

$1339454

0 $0

9046460001 9046460420

Palm Beach Kennel Club Investment Corporation of Palm Beach

Palm Beach County

Website wwwpbkennelclubcom MailingStreet Address 1111 North Congress Avenue West Palm Beach Florida 33409-6317

Meet Period 10012014 to 06302015

Racing Results Live Performances (Completed) 349 Purses Paid Live Performances (Actual) 350 Racing Days 271 Paid Attendance

Total Admission Tax

Telephone Fax

$3313872

25373 $815

5616832222 5614719114

Penn Sanford LLC dba Sanford-Orlando Kennel Club Seminole County

See SOKC LLCs contact information for detail Meet Period 07022014 to 12312014

Racing Results Live Performances (Completed) 146 Purses Paid Live Performances (Actual) 146 Racing Days 115 Paid Attendance

Total Admission Tax

$799409

0 0

27

Pensacola Greyhound Racing LLP Escambia County

Website wwwpensacolagreyhoundtrackcom Mailing Address Post Office Box 12824 Pensacola Florida 32591-2824 Telephone Street Address 951 Dog Track Road Pensacola Florida 32506-8236 Fax

Meet Period 07022014 to 1042014 and 01232015 to 06282015

Racing Results Live Performances (Completed) 160 Purses Paid $827398 Live Performances (Actual) 160 Racing Days 128 Paid Attendance 0

Total Admission Tax $0

8504558595 8504538883

SOKC LLC dba Sanford-Orlando Kennel Club Seminole County

Website wwwsanfordorlandokccom MailingStreet Address 301 Dog Track Road Longwood Florida 32750-6558 Telephone Meet Period 01012015 to 06292015 Fax

Racing Results

Live Performances (Completed) 181 Purses Paid $915315 Live Performances (Actual) 181 Racing Days 129 Paid Attendance 0

Total Admission Tax $0

4078311600 4078313997

Sarasota Kennel Club Inc Sarasota County

Website wwwsarasotakennelclubcom Telephone MailingStreet Address 5400 Bradenton Road Sarasota Florida 34234-2999 Fax

Meet Period 11072014 to 04252015

Racing Results Live Performances (Completed) 193 Purses Paid $791149 Live Performances (Actual) 193 Racing Days 143 Paid Attendance 75826

Total Admission Tax $198

9413557744 9413512207

St Johns Greyhound Park (Bayard Raceways Inc) Jacksonville Greyhound Racing Inc

St Johns County

Website wwwbestbetjaxcom Mailing Address Post Office Box 959 Orange Park Florida 32067-0959 Telephone Street Address 6322 Racetrack Road Jacksonville Florida 32259-2107 Fax

Meet Period 12012014 to 04262015 at Orange Park

Racing Results Live Performances (Completed) 166 Purses Paid $1652523 Live Performances (Actual) 166 Racing Days 124 Paid Attendance 0

Total Admission Tax $0

9046460001 9046460420

Tampa Greyhound Track TBDG Acquisition LLC

Hillsborough County

Website wwwtgtpokercom Mailing Address Post Office Box 8096 Tampa Florida 33674-8096 Telephone Street Address 8300 North Nebraska Ave Tampa Florida 33604-3107 Fax

Meet Period 07012014 to 12312014 at Derby Lane Racing Results Live Performances (Completed) 209 Purses Paid $2113033 Live Performances (Actual) 209 Racing Days 156 Paid Attendance 0 Paid Attendance 0 Total Admission Tax $0 Total Admission Tax $0

8139324313 8139325048

West Volusia Racing Inc Volusia County

See Daytona Beach Kennel Clubs contact information for detail

Meet Period 07012014 to 12132014 at Daytona Beach Kennel Club

Racing Results Live Performances (Completed) 235 Purses Paid $745719 Live Performances (Actual) 235 Racing Days 142 Paid Attendance 0

Total Admission Tax $0

28

JAi ALAI PERMITHOLDERS

Florida was the first state in the nation to conduct jai alai performances with the first fronton being built in 1926 There are eight jai alai permitholders operating at six frontons throughout Florida In fact Florida is now the only state where pari-mutuel wagering on live jai alai games is conducted A total of 925 completed performances including charity and scholarship performances were conducted during this past fiscal year an increase of approximately 19 percent from the previous fiscal year

During Fiscal Year 20142015 handle wagered on live jai alai performances decreased by approximately 39 percent Intertrack handle wagered on broadcasts of live Florida jai alai performances decreased by approximately 43 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 approximately 41 percent for the Florida jai alai industry

Total jai alai revenue to the state decreased by approximately three percent during Fiscal Year 20142015 The jai alai industry accounted for approximately 32 percent of Floridarsquos total revenue and 19 percent of total handle from pari-mutuel performances

Permitholders reported paying a total of $4745469 in playersrsquo awards For more detail on playersrsquo awards paid please refer to the following information by permitholder

Total paid attendance decreased by 100 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 (Completed) (1) 925 Total Paid Attendance 0 (1) Performances where eight or more games were held

Total Performances (Actual) 925

Total Gaming Days 522 Total Admission Tax $0

Dania Jai Alai Dania Entertainment Center LLC

Broward County

Website wwwcasinodaniabeachcom Telephone MailingStreet Address 301 East Dania Beach Boulevard Dania Beach Florida 33004-3016 Fax

Meet Period 10072014 to 12302014

Gaming Results Live Performances (Completed) 180 Paid Attendance 0 Live Performances (Actual) 180 Total Admission Tax $0 Live Operating Days 70 Players Awards Paid $939484

9549272841 9549257529

Dania Summer Jai Alai Dania Entertainment Center LLC

Broward County

See Dania Jai Alais contact information for detail

Meet Period 07012014 to 10062014 at Dania Jai Alai

Gaming Results Live Performances (Completed) 109 Paid Attendance 0 Live Performances (Actual) 109 Total Admission Tax $0 Live Operating Days 55 Players Awards Paid $622035

Ft Pierce Jai Alai Fronton Holdings LLC

St Lucie County

Website wwwcasinomiamijaialicom Telephone MailingStreet Address 1750 South Kings Highway Ft Pierce Florida 34945-3099 Fax

Meet Period 02272015 to 03272015 Miscellaneous Revenue to State $34538 (See Section 55009511(4) Florida Statutes for detail) Gaming Results Live Performances (Completed) 41 Paid Attendance 0 Live Performances (Actual) 41 Total Admission Tax $0 Live Operating Days 21 Players Awards Paid $152543

7724647500 7724640099

29

Hamilton Jai Alai and Poker Richmond Entertainment Inc

Hamilton County

MailingStreet Address 6968 US Highway 129 South Jasper Florida 32052-6774 Telephone Fax

Meet Period 05172015 to 06242015

Gaming Results Live Performances (Completed) 228 Paid Attendance 0 Live Performances (Actual) 228 Total Admission Tax $0 Live Operating Days 38 Players Awards Paid $17000

3866380011 3866380033

Miami Jai Alai Fronton Holdings LLC

Dade County

Website wwwcasinomiamijaialicom Telephone MailingStreet Address 3500 NW 37th Avenue Miami Florida 33142-4923 Fax

Meet Period 11022014 to 04302015

Gaming Results Live Performances (Completed) 153 Paid Attendance 0 Live Performances (Actual) 153 Total Admission Tax $0 Live Operating Days 153 Players Awards Paid $1461314

3056336400 3056347013

Ocala Poker and Jai Alai Second Chance Jai Alai LLC

Marion County

Website wwwocalapokerroomcom Mailing Address Post Office Box 580 Orange Lake Florida 32681-0580 Telephone Street Address 4601 NW Highway 318 Reddick Florida 32686 Fax

Meet Period 02022015 to 03022015 Miscellaneous Revenue to State $22000 (See Section 55009511(4) Florida Statutes for detail) Gaming Results Live Performances (Completed) 41 Paid Attendance 0 Live Performances (Actual) 41 Total Admission Tax $0 Live Operating Days 21 Players Awards Paid $147480

3525912345 3525913402

Orlando Jai Alai RB Jai Alai LLC Seminole County

Website wwworlandoliveeventscom Telephone MailingStreet Address 6405 South Highway 17-92 Fern Park Florida 32730-2057 Fax

Meet Period 04032015 to 05302015

Miscellaneous Revenue to State $15200 (See Section 55009511(4) Florida Statutes for detail) Gaming Results Live Performances (Completed) 43 Paid Attendance 0 Live Performances (Actual) 43 Total Admission Tax $0 Live Operating Days 34 Players Awards Paid $0

4073396221 4078314689

Summer Jai Alai Partnership Dade County

See Miami Jai Alais contact information for detail

Meet Period 08032014 to 10312014 and 05012015 to 06292015 at Miami Jai Alai

Gaming Results Live Performances (Completed) 130 Paid Attendance 0 Live Performances (Actual) 130 Total Admission Tax $0 Live Operating Days 130 Players Awards Paid $1405613

30

THOROUGHBRED PERMITHOLDERS

Florida continues to be a premier thoroughbred racing state with five permitholders operating at three tracks located in Central and South Florida A total of 330 completed performances including charity and scholarship performances were conducted during this past fiscal year a decrease of approximately 21 percent from the previous fiscal year

During Fiscal Year 20142015 handle on live thoroughbred performances increased by approximately four percent Handle from intertrack wagering increased approximately six percent Simulcast handle wagered on broadcasts of performances from outside the state decreased by approximately 46 percent Intertrack simulcast handle decreased by approximately two percent Overall total handle decreased by approximately 11 percent for the Florida thoroughbred industry

Total thoroughbred revenue to the state during Fiscal Year 20142015 decreased by approximately 12 percent from the prior year The thoroughbred industry accounted for approximately 581 percent of Floridarsquos total revenue and 601 percent of total handle from pari-mutuel performances

Permitholders reported paying a total of $86208744 in purses For more detail on purses paid please refer to the following information by permitholder The Florida Thoroughbred Breedersrsquo and Ownersrsquo Association did not dispute the amount of purses paid reported by the permitholders

Total paid attendance increased by eight 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 (Completed) (1) 330 Total Paid Attendance 101165

(1) Performances where eight or more races were held

Total Performances (Actual) 391

Total Racing Days 335 Total Admission Tax $20675

Calder Race Course Inc Churchill Downs Inc

Dade County

Website wwwcaldercasinocom Telephone MailingStreet Address 21001 NW 27th Avenue Miami Gardens Florida 33056-1461 Fax

Meet Period 10082014 to 11302014

Racing Results Live Performances (Completed) 40 Purses Paid $7375507 Live Performances (Actual) 100 Racing Days 44 Paid Attendance 0

Total Admission Tax $0

3056251311 3056252505

Gulfstream Park Racing Association Inc Stronach Group Broward County

Website wwwgulfstreamparkcom Telephone MailingStreet Address 901 South Federal Highway Hallandale Beach Florida 33009-7124 Fax

Meet Period 07012014 and 12062014 to 05222015 and 06302015

Racing Results Live Performances (Completed) 120 Purses Paid $62094688 Live Performances (Actual) 121 Racing Days 121 Paid Attendance 0

Total Admission Tax $0

9544547000 9544576291

Gulfstream Park Thoroughbred After Racing Program Inc Stronach Group Broward County

See Gulfstream Park Racing Association Incs contact information for detail

Meet Period 07042014 to 9072014 and 12102014

Racing Results Live Performances (Completed) 39 Purses Paid $1493679 Live Performances (Actual) 39 Racing Days 39 Paid Attendance 0

Total Admission Tax $0

31

Tampa Bay Downs Inc Hillsborough County

Website wwwtampabaydownscom Mailing Address Post Office Box 2007 Oldsmar Florida 34677-7007 Street Address 11225 Race Track Road Tampa Florida 33626-3122

Meet Period 07012014 11292014 to 05032015 and 06302015

Racing Results Live Performances (Completed) 91 Purses Paid Live Performances (Actual) 91 Racing Days 91 Paid Attendance

Total Admission Tax

Telephone Fax

$15244870

101165 $20675

8138554401 8138543539

Tropical Park LLC Churchill Downs Inc

Dade County See Calders contact information for detail

Meet Period 09112014 to 10042014 and 05232015 to 06282015 at Gulfstream Park

Racing Results Live Performances (Completed) 40 Purses Paid Live Performances (Actual) 40 Racing Days 40 Paid Attendance

Total Admission Tax

$0

0 $0

32

QUARTER HORSE PERMITHOLDERS

There are five permitholders conducting quarter horse racing performances at five tracks located in the State of Florida In Fiscal Year 20142015 a total of 117 completed performances were conducted an increase of approximately 17 percent from the previous fiscal year

During Fiscal Year 20142015 handle wagered on live quarter horse performances decreased by approximately five percent Intertrack handle wagered on broadcasts of performances increased by approximately 68 percent Simulcast handle wagered on broadcasts of performances from outside the state had no changes along with intertrack simulcast handle Overall total handle increased by approximately two percent for the Florida quarter horse industry

Total quarter horse revenue to the state during Fiscal Year 20142015 increased by approximately 16 percent The quarter horse industry accounted for approximately 11 percent of Floridarsquos total revenue and 03 percent of total handle from pari-mutuel performances

Permitholders reported paying a total of $6391000 in purses For more detail on purses paid please refer to the following information by permitholder The Florida Quarter Horse Breedersrsquo and Ownersrsquo Association was able to confirm the amount of purses paid reported by Hialeah Park

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

Total Performances (Completed) (1) 117 Total Paid Attendance 0 (1) Performances where eight or more races were held

Total Performances (Actual) 119

Total Racing Days 66 Total Admission Tax $0

Gretna Racing LLC Gadsden County

Website wwwcreekentertainmentcom Mailing Address Post office Box 70 Grenta Florida 32332 Telephone

Street Address 501 Racetrack Drive Gretna Florida 32332

Meet Period 07052014 to 10052014

Racing Results Live Performances (Completed) 38 Purses Paid $167000 Live Performances (Actual) 38 Racing Days 10 Paid Attendance 0

Total Admission Tax $0

8508756920

Hamilton Downs Horsetrack LLC Hamilton County

Mailing Address 6968 US Highway 129 Jasper Florida 32052-6774 Telephone

Street Address 2220 Northwest County Road 143 Jennings Florida 32053 Fax

Meet Period 06142015 to 06182015

Racing Results Live Performances (Completed) 20 Purses Paid $22000 Live Performances (Actual) 20 Racing Days 5 Paid Attendance 0

Total Admission Tax $0

3866380011

3866380033

Hialeah Park South Florida Racing Association LLC

Dade County

Website wwwhialeahparkcasinocom Telephone Mailing Address Post Office Box 158 Hialeah Florida 33011 Fax Street Address 2200 East 4th Avenue Hialeah Florida 33010

Meet Period 12262014 to 03032015

Racing Results Live Performances (Completed) 39 Purses Paid $5852000 Live Performances (Actual) 40 Racing Days 40 Paid Attendance 0

Total Admission Tax $0

3058858000 3058878006

33

Ocala Breeders Sales Company Inc Marion County

Website wwwobssalescom Telephone Mailing Address Post Office Box 99 Ocala Florida 34478-0099 Fax Street Address 1701 Southwest 60th Avenue Ocala Florida 34474-1800

Meet Period 1272015

Racing Results Live Performances (Completed) 0 Purses Paid $310000 Live Performances (Actual) 1 Racing Days 1 Paid Attendance 0

Total Admission Tax $0

3522372154 3522372357

South Marion Real Estate Holdings LLC Central Florida Gaming LLC

Marion County

Mailing Address Post Office Box 6331 Ocala Florida 34478 Telephone Street Address 6390 SE 177th Place Summerfield Florida 34491 Fax

Meet Period 07012014 to 07102014

Racing Results Live Performances (Completed) 20 Purses Paid $40000 Live Performances (Actual) 20 Racing Days 10 Paid Attendance 0

Total Admission Tax $0

3528177522 None Listed

34

~ ra- HARNESS PERMITHOLDERS

PARI-MUTUEL INDUSTRY

Pompano Park is the only permitholder conducting harness horse racing performances in the State of Florida A total of 126 completed performances including charity and scholarship performances were conducted during this past fiscal year which is the same as the previous year

During Fiscal Year 20142015 handle wagered on live harness performances increased by approximately three percent Intertrack handle wagered on broadcasts of live Florida harness performances increased by approximately 33 percent Simulcast handle wagered on broadcasts of performances from outside the state increased by approximately seven percent while intertrack simulcast handle increased by approximately six percent Overall total handle increased by approximately seven percent for the Florida harness industry

Total revenue to the state during Fiscal Year 20142015 increased by approximately four percent from the prior fiscal year The harness industry accounted for approximately 73 percent of Floridarsquos total revenue and 58 percent of total handle from pari-mutuel performances

Pompano Park reported paying $8614066 in purses For more detail on purses paid please refer to the information below The Florida Standardbred Breedersrsquo and Ownersrsquo Association was able to confirm the amount of purses paid reported by Pompano Park

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

Total Performances (Completed) (1) 126 Total Paid Attendance 0 (1) Performances where eight or more races were held

Total Performances (Actual) 126

Total Racing Days 126 Total Admission Tax $0

Isle Casino and Racing at Pompano Park PPI Inc

Broward County

Website pompano-parkisleofcapricasinoscom Telephone 9549722000 MailingStreet Address 777 Isle of Capri Circle Pompano Beach Florida 33069-3104 Fax 9549700882

Meet Period 10042014 to 06272015

Racing Results Live Performances (Completed) 126 Purses Paid $8614066 Live Performances (Actual) 126 Racing Days 126 Paid Attendance 0

Total Admission Tax $0

SUMMARY

During Fiscal Year 20142015 the total handle wagered for all industries exceeded $779 million a decrease of approximately eight percent from the prior fiscal year Total pari-mutuel completed performances including charity and scholarship performances conducted during Fiscal Year 20142015 increased by approximately one percent from the previous fiscal year

The state realized revenue from performances of approximately $109 million a decrease of roughly eight percent from the prior fiscal year Of the $109 million collected greyhound permitholders accounted for 303 percent thoroughbreds for 581 percent harness for 73 percent jai alai for 32 percent and quarter horse for 11 percent

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

35

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 50 national champions Florida also produced ldquoAffirmedrdquo the eleventh horse to have swept the Triple Crown (1978) OcalaMarion County Florida is home to some of the leading breeding farms in the country The industry boasts 19 classic wins (Kentucky Derby Preakness Stakes and Belmont Stakes) 26 Breedersrsquo Cup Day champions and six horses of the year

The Florida Thoroughbred Breedersrsquo and Ownersrsquo Association (FTBOA) funds the Florida-bred Stakes Program which is implemented at Floridas Thoroughbred racetracks Through a percentage of pari-mutuel handle Florida Thoroughbred permitholders contributed $7685619 to the FTBOA during Fiscal Year 20142015 The FTBOA paid out $4988595 in Breedersrsquo Awards and $1294250 through the Florida-bred Stakes Program The Florida-bred Stakes Program includes ldquoFlorida Sire Stakesrdquo at Gulfstream Park ldquoSunshine Millions Previewrdquo at Gulfstream Park West ldquoFlorida Cup Dayrdquo at Tampa Bay Downs and additional funds for supplements to Florida-bred Preferred Stakes Races during the Gulfstream and Tampa Bay Downsrsquo meets

The Florida Standardbred Breedersrsquo and Ownersrsquo Association a non-profit organization and the only organized representative of Standardbred horsemen in the State of Florida is the designated association for the allocation and distribution of funds for Florida-bred racing Promotional activities include providing breeder and stallion awards for eligible Florida-bred horses during Pompano Parkrsquos 20142015 meet as well as awards for Florida Breedersrsquo Stake races The FSBOA also inaugurated a Breeder Incentive program in 2014 with the goal of offering Standardbred breeders a financial reward for the production of Florida-bred foals This program will continue in future years 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 $1013697

Section 5502625(5)(a) Florida Statutes designates the Florida Quarter Horse Breedersrsquo and Ownersrsquo Association (FQHBOA) as the authorized organization to receive breeders and awards payments from the permitholders and make payments in accordance with Florida Statutes

By agreement Hialeah Park pays 2 percent of the total purse to FQHBOA for breedersrsquo and ownersrsquo awards This is in excess of statutory requirements Other tracks pay a sum equal to the breaks plus one percent of all pari-mutuel pools conducted during their meets for supplementing purses and prizes for the general promotion of owning and breeding quarter horses in Florida as authorized in Florida Statutes

During 20142015 $115000 was paid out to 63 ownersrsquo and breedersrsquo in awards Each fiscal year total awards have increased since itrsquos first awards in 20092010

Note This promotional program information is provided by respective Breeders and Owners Associations

36

UNIVERSITY OF FLORIDA COLLEGE OF VETERINARY MEDICINE RACING LABORATORY

The Florida Racing Laboratory in the College of Medicine at the University of Florida is an International Organization for Standardization ISO 17025 accredited laboratory that employs various procedures to detect and identify prohibited drugs medications stimulants depressants hypnotics local anesthetics and drug-masking agents in the blood urine or other bodily fluids of racing horses and greyhounds

During Fiscal Year 20142015 the Laboratory received and processed 67587 samples and performed 254238 analyses The vigilant monitoring of samples by the Laboratory serves to deter the use of prohibited drugs in racing animals in Florida

Horse UrineBlood Greyhound Urine 1 Investigative Samples Received 16337 51233 17 Samples Analyzed 16280 30340 17 Number of Analyses 76382 177815 41 Positives 163 9 NA

1 Volume Not Sufficient For Testing 21711 (424 of total number of samples received) Note From January 31 2015 through June 14 2015 there were 14509 greyhound samples collected Of this total 5296 were testable samples and 9213 were quantity not sufficient for analysis During this timeframe there were 2398 attempts to collect samples from greyhounds that did not urinate

DRUG POSITIVES FOR FISCAL YEAR 20142015

Types of Positives (ARCI Drug Class) Horse Greyhound Acepromazine metabolite (3) 5 0

Acepromazine metabolite (3) Methocarbamol (4) Phenylbutazone (na) 1 0

Benzoylecgonine (1) 0 3

Boldenone (3) 4 0

Carprofen (4) 0 1

Clenbuterol (3) 51 0

Clenbuterol (3) Flunixin (4) 1 0

Dimethylsuloxide (DMSO) (5) 15 0

Flunixin (4) 5 2

Glycopyrrolate (3) 1 0

Ibuprofen (4) Methocarbamol (4) 1 0

Isoxsuprine (4) 1 0

Methocarbamol (4) 5 0

Naproxen (4) 1 0

Naproxen (4) Phenylbutazone (na) 1 0

Phenylbutazone (NA) 56 0

Procaine (3) 2 2

Testosterone (3) 5 0

Testosterone (3) Boldenone (3) 1 0

Testosterone (3) Nandrolone (3) Dimethylsuloxide (DMSO) (5) 3 0

Theobromine (4) 0 1

Zipaterol (2) 4 0

TOTALS 163 9

Class (1) Stimulant and depressant drugs that have the highest potential to affect performance and that have no generally accepted meidcal use in the racing horse

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 horse but the pharmacology of which

suggests less potential to affect performance than drugs in Class 2 Class (4) This class includes therapeutic medications that would be expected to have less potential to affect performance than those

in Class 3 Class (5) This class includes therapeutic medications for which concentration limits have been established by the racing jurisdictions

as well as certain miscellaneous agents such as dimethylsulfoxide (DMSO) and other medications as determined by the regulatory bodies

37

F

INA

NC

IAL

ST

AT

EM

EN

TS

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

SLOT ACTIVITIES AND INDIAN GAMING COMPACT FISCAL YEAR 20142015

State Revenue From Regular Performances Tax on Attendance $ 32258 Daily License Fees 2317268 Tax on Handle 8543609

State Revenue From Pari-Mutuel Performances (1) $ 10893135

Other State Revenue Occupational Licenses $ 525302 Fingerprint Fees 235539 Escheated Tickets (2) 795228 Racing Scholarship Funds (2) 0 PMW Trust Fund - Drug Fines 87650 Miscellaneous Revenue 32581 General Revenue Fund - Other Fines 20025

Other State Revenue $ 1696325

Total Pari-Mutuel State Revenue $ 12589460

State Revenue From Cardrooms Table Fees $ 693000 Gross Receipts(3) 13589789 Occupational Licenses 184502

Total State Revenue From Cardrooms $ 14467291

State Revenue From Slots CompulsiveAddictive Gambling Fee (4) $ 1750000 Facility License Fee (4) 14000000 Slot Taxes(5) 182584841 Fingerprint Fees 30028 Occupational Licenses 337334 Miscellaneous Revenue 5572 Miscellaneous Fines 11300

Total State Revenue From Slots $ 198719075

Total State Revenue Generated From Pari-Mutuel Cardroom and Slots $ 225775826

State Revenue From Indian Gaming Compact Indian Gaming Compact (6) $ 255610619 Indian Gaming Compact Reimbursements 253772

Total State Revenue From Indian Gaming Compact $ 255864391

TOTAL STATE REVENUE GENERATED $ 481640217

(1) Daily license fees and taxes reported above reported above are amounts collected and not reflect amounts due

(2) Escheated tickets and Racing Scholarship Funds are distributed to the Department of Education

(3) One-half of cardroom gross receipts is deposited into the General Revenue Fund

(4) Both amounts include payments from Calder Casio and Race Course Gulfstream Park Racing and Casino Mardi Gras Racetrack and Gaming Center Isle Casino and Racing at Pompano Park Flagler Dog Track and Magic City Casino Miami Jai Alai and South Florida Racing Association (Hialeah Park)

(5) Slot taxes are distributed to the Department of Education

(6) Indian Gaming Compact payments are deposited into the General Revenue Fund

38

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

BALANCE SHEET SPECIAL REVENUE FUND

FOR FISCAL YEAR ENDED JUNE 30 2015

2015 2014

ASSETS

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

$ 753311 3254344

368284 15699389

(36217) 5066

286564

$ 6567906731219

34812815266142

(32884)11371

175988

TOTAL ASSETS $ 20330741 $ 23156753

LIABILITIES amp FUND EQUITY Liabilities Accounts payable $ 98554 $ 131567 Accrued salaries 282993 245289 Due to other funds 15432 4325 Due to other state agencies 14092160 13612023 Due to general revenue 685418 665939 Compensated absences - 9313

Total Liabilities 15174556 14668455

Fund Equity Unreserved 5156185 8488298

Total Fund Equity 5156185 8488298

TOTAL LIABILITIES amp FUND EQUITY $ 20330741 $ 23156753

The financial statements and notes are for informational purposes only

39

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 2015

FINAL 2015 2014

BUDGET ACTUAL VARIANCE ACTUAL

REVENUES

Fees Charges Commissions and Sales

Licenses and Permits

Taxes

Fines Forfeits Judgments and Settlements

Interest and Dividends Net

Refunds

Miscellaneous Receipts

$ 19552155

552304

197324441

212335

29537

250000

211412

$ 19301397

712058

198093473

95112

122153

254983

31106

$ (250758) $

159754

769032

(117223)

92616

4983

(180306)

19569151

502696

190162520

116787

84893

270769

213872

Total Revenues 218132184 218610282 478098 210920688

EXPENDITURES CURRENT OPERATING

Salaries

Other Personal Services

Other Operating Expenditures

Operation of Motor Vehicles

Risk Management

State Attorney-Slots

PMW Lab Services

PMW Compliance System

TrDMSHR SVCSSTW Contract

Cardroom Tax Distribution

Other Contracted Services

Compulsive Gambling Prevention

Racing Animal Med Research

OPERATING CAPITAL OUTLAY

Acquisition of Motor Vehicles

Assessment for Fingerprinting

Service Charge to General Revenue

Refunds

Transfer to FDLE Slots Investigation

Transfers to Other Funds

Transfers to General Revenue

7104979 1677615 976075 81743

169792 222971

2266000 296476 58635

1800000 141731 930000 100000

23895 24802

460400 3150000 164650

‐188594212

27000000

6494226 1465527 842849 61944

169792 222971

2266000

246396 58635

1701933 29530

930000 93633 12523 20385

374197 2859023

13173 -

184079657

20000000

610753

212087

133226

19799

-

-

-

50080

-

98067

112201

0

6367

11372

4417

86203

290977

151477

-

4514555

7000000

6429448

1237420

736549

78141

105689

208651

2266000

246415

57114

1658542

31082

600000

100000

32240

54798

320769

2937007

132397

-

175530395

18500000

Total Expenditures 235243976 221942395 13301581 211262657

Excess (Deficiency) of Revenues Over (Under) Expenditures

FUND BALANCE JULY 1 2014

(17111792)

8488298

(3332113)

8488298

(12823484)

-

(341969)

8830267

FUND BALANCE JUNE 30 2015 $ (8623494) $ 5156185 $ (12823484) $ 8488298 (1) (1)

(1) Does not include budget of $37000000 for category 190000 Investments Actual expenditures for category 190000 were closed into the investment account

The financial statements and notes are for informational purposes only

40

CA

RD

RO

OM

PA

RI-

MU

TU

EL

AN

DS

LO

T S

TA

TU

TE

MA

TR

IX

STATUTE TOPIC GREYHOUND JAI ALAI THOROUGHBRED HARNESS QUARTER HORSE

FEES $80 per race $40 per game $100 per race $100 per race $100 per race

Daily License Fees On Live

On-track Handle

5500951(1)(a) FS 5500951(1)(a) FS 5500951(1)(a) FS 5500951(1)(a) FS 5500951(1)(a) FS

$80 per race but not to exceed $40 per game but not to exceed $100 per race but not to exceed $100 race but not to exceed $500 $100 per race but not to exceed Daily License $500 per day $500 per day $500 per day per day $500 per day

Fees On Simulcast Handle

5500951(1)(a) FS 5500951(1)(a) FS 5500951(1)(a) FS 5500951(1)(a) FS 5500951(1)(a) FS

OUTS (ESCHEATS)

Live On-track Handle

Paid to the state of Florida 5501645(2) FS

Paid to the state of Florida 5501645(2) FS

Retained by permitholder 5502633(3) FS

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)

FS FS

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

TAXES

Tax On Admissions

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

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

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

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

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

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

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

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

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

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

Tax On Live On-track Handle

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

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

05 of handle 55009515(2)(a) FS

05 of handle 55009512(2)(a) FS

1 of handle 5500951(3)(a) FS

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) FS

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

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) FS

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) FS

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) FS

This matrix represents a summary of 2014 Statutes Please refer to the cite noted by statutory topic for specific language governing pari-mutuel wagering

41

STATUTE TOPIC GREYHOUND JAI ALAI THOROUGHBRED HARNESS QUARTER HORSE

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

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 FS

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 FS

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

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

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 FS

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) FS

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

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

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

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 FS

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

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

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

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 FS

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

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

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 FS

Year then tax on handle is 23 5500951(3)(c)2 FS

CHARITY PERFORMANCES

Maximum of five days Maximum of five days Maximum of five days Maximum of five days Maximum of five days 5500351(1) FS 5500351(1) FS 5500351(1) FS 5500351(1) FS 5500351(1) FS

Permitholders are allowed to Permitholders are allowed to One additional scholarship day to conduct one additional day to be conduct two additional tracks located in Hillsborough designated as ldquoGreyhound Adopt- performances known as ldquoRetired County for the benefit of Pasco-A-Pet Day Proceeds are paid to Jai Alai Playersrsquo Charity Dayrdquo for a Hernando Community College bona fide organizations that fund to benefit retired jai alai 5500351(6)(a) and promote the adoption of players 5500351(8) FS 5500351(6)(b) FS greyhounds 5501648(2) FS

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 FS

This matrix represents a summary of 2014 Statutes Please refer to the cite noted by statutory topic for specific language governing pari-mutuel wagering

42

STATUTE TOPIC GREYHOUND JAI ALAI THOROUGHBRED HARNESS QUARTER HORSE

TAX CREDITS amp EXEMPTIONS

(excluding charity performances

unless otherwise noted)

Tax exemption of $360000 per state fiscal year or $500000 for three permitholders that held a full live schedule in 1995 and closest to another state authorizing greyhound racing 55009514(1) FS

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) FS

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 is paid directly to the Jockeys Guild by the permitholders 55009515(6) FS

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

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

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 FS

$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 FS

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

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) FS

This matrix represents a summary of 2014 Statutes Please refer to the cite noted by statutory topic for specific language governing pari-mutuel wagering

43

STATUTE TOPIC STATUTE REFERENCE SUMMARY

FEES

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

TAXES

Tax On Cardroom Gross Receipts

849086(13)(a) FS

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts Pursuant to Section 849086(13)(c) FS one-half credited to Pari-Mutuel Wagering Trust Fund and one-half being credited to the General Revenue Fund

Tax On Admissions 849086(13)(b) FS

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

FINES

Administrative Fine 849086(14)(c) FS An administrative fine up to $1000 for each violation may be imposed on any person who has violated or failed to comply with the provisions of Section 849086 FS

ANNUAL DISBURSEMENT TO COUNTIES AND MUNICIPALITIES

Annual Disbursement To Counties and Municipalities

849086(13)(h) FS One-quarter of moneys deposited into the Pari-Mutuel Wagering Trust Fund shall by October 1 of each year be distributed to the local counties or municipalities where the approved cardrooms are located

This matrix represents a summary of 2014 Statutes Please refer to the cite noted by statutory topic for specific language governing operation of cardooms

44

STATUTE TOPIC STATUTE REFERENCE SUMMARY

FEES

Slot License Fee 551106(1)(a) FS Annual fee for each slot machine facility is $2 million paid with the initial license application and annual 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 551106(3) FS

The tax rate on slot machine revenues is 35 Payment for the tax on slot machine revenues shall be remitted by 3 pm on the 5th day of each calendar month for taxes imposed and collected for the preceding calendar month If the 5th day of the calendar month falls on a weekend payments shall be remitted by 3 pm the first Monday following the weekend

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 for 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 Penalties

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 2014 Statutes Please refer to the cite noted by statutory topic for specific language governing slot operations

45

  • Table of Contents 2014-2015
  • Overview 2014-15
  • Division overview 1415
  • Events Shaping 2014-15
  • Fiscal Years Comparative Data 2014-15
  • PMW Graphs 2014-2015
  • PMW Handle Statistics 2014 2015
  • Guest Handle by Host 2014-2015
  • 20142015 Charity-scholarship
  • Cardroom Statistics 2014-2015
  • Cardroom Revenue 2014 2015
  • Slot Comparative Data 2014-2015
  • Daily revenue per machine 14-15
  • 2014-15 permitholder map for report
  • Permitholder Contact Operating In 84rd annual rpt
  • Promotional Programs for FL Horses 20142015
  • Drug Positives for 2014-15
  • Summary of State Revenue 2014-2015 (Final
  • PMW 06 30 15 Final Report
  • PMW Statute Matrix 2014-2015
  • Cardroom Statute Matrix 2014-2015
  • Slot Statute Matrix 20142015
  • Annual Report Cover 2416pdf
    • Florida Department of Business and Professional Regulation
Page 18: Division of Pari-Mutuel Wagering Annual Report …...2016/03/07  · This annual report encompasses the fiscal year which began July 1, 2014, and ended June 30, 2015. This is the 84th

TOTAL INTERTRACK WAGERING HANDLE BY GUEST

Fiscal Year 20142015 HOST PERMITHOLDER

GUEST PERMITHOLDER

Penn Sanford SOKC LLC SARASOTA ST JOHNS

TAMPA GREYHOUND

WEST VOLUSIA RACING DANIA DANIA SUMMER MIAMI

Greyhound Permitholders

Daytona Beach Kennel Club Inc $18870 $257246 $116307 $591617 $48726 $0 $16797 $0 $135979

Derby Lane (St Petersburg Kennel Club Inc) 244840 323299 211898 733632 0 315558 145588 120889 262575

Ebro Greyhound Park 0 0 154402 305588 505515 0 11237 21454 0

Flagler Dog Track 184541 161709 115095 408522 525808 135468 0 0 0

HampT Gaming Inc dba Mardi Gras Racetrack 372309 444629 213355 279547 591483 360858 63450 84419 0

Jacksonville Kennel Club Inc 380130 450051 203278 1536495 640841 277140 70729 65346 119792

License Acquisitions LLC dba Palm Beach Greyhound Racing 271011 0 0 0 392517 159925 0 130997 0

Mardi Gras Racetrack and Gaming Center 62081 129318 166952 234641 105405 32149 37148 0 0

Melbourne Greyhound Park LLC 148544 193925 93457 262838 249891 107382 185619 164531 391831

Naples-Ft Myers Greyhound Track 141893 169446 160594 196425 418451 102874 0 0 0

Orange Park Kennel Club Inc 555341 638718 265721 0 1391013 424735 63635 69014 129251

Palm Beach Kennel Club 198344 599208 204508 896607 412510 138616 177706 11871 287759

Penn Sanford LLCdba Sanford-Orlando Kennel Club 0 0 0 161508 1046276 347597 0 0 0

Pensacola Greyhound Racing LLP 228664 382523 118421 1504719 0 290896 27110 22780 17476

SOKC LLC dba Sanford-Orlando Kennel Club 0 0 0 738955 0 0 0 0 0

Sarasota Kennel Club Inc 231313 279471 0 330631 991541 132114 0 0 0

Tampa Greyhound Track 484967 598340 306260 756514 2180833 282630 138561 114061 253939

West Volusia Racing Inc 214824 0 32455 57766 496418 0 65497 84753 27124

Total Greyhound Permitholders $3737672 $4627883 $2362703 $8996005 $9997228 $3107942 $1003077 $890115 $1625726

Jai Alai Permitholders

Dania Jai Alai $0 $0 $0 $0 $2299 $2692 $0 $0 $0

Dania Summer Jai Alai 0 0 0 0 29804 49090 0 0 0

Ft Pierce Jai Alai 0 0 0 179888 201424 102370 107270 104762 190181

Miami Jai Alai 0 0 0 0 0 0 336971 0 0

Ocala Poker and Jai Alai 133089 155744 0 276687 307065 120440 94506 87624 162237

Orlando Jai Alai 0 0 0 0 0 0 319107 302794 463545

Summer Jai Alai 0 0 0 0 0 0 146985 437220 0

Total Jai Alai Permitholders $133089 $155744 $0 $456575 $540592 $274592 $1004839 $932400 $815963

Thoroughbred Permitholders

Calder Race Course Inc $0 $0 $0 $0 $0 $0 $0 $0 $0

Gulfstream Park Racing Association Inc 0 0 0 0 0 0 0 0 0

Tampa Bay Downs Inc 138924 223395 0 320826 957241 0 140508 98725 212392

Total Thoroughbred Permitholders $138924 $223395 $0 $320826 $957241 $0 $140508 $98725 $212392

Harness Permitholders

Isle Casino and Racing at Pompano Park $0 $0 $0 $531898 $0 $0 $291606 $228569 $0

Quarter Horse Permitholders

Gretna Racing LLC $162100 $207389 $0 $759525 $0 $268608 $50389 $40675 $30238

Hamilton Downs Horsetrack LLC 0 0 0 0 0 0 0 0 0

Ocala Breeders Sales Company Inc 0 0 0 10 195329 91726 46280 42507 74090

South Florida Racing Association LLC (Hialeah Park) 0 0 0 0 0 0 0 0 0

Total Quarter Horse Permitholders $162100 $207389 $0 $759535 $195329 $360334 $96669 $83182 $104328

TOTAL FOR ALL PERMITHOLDERS $4171785 $5214411 $2362703 $11064839 $11690390 $3742868 $2536699 $2232991 $2758409

Note Figures above include handle from charityscholarship performances

CO

NT

INU

ED

ON

NE

XT

PA

GE

CO

NT

INU

ED

FR

OM

PR

EV

IOU

S P

AG

E

15

TOTAL INTERTRACK WAGERING HANDLE BY GUEST

Fiscal Year 20142015 HOST PERMITHOLDER

GULFSTREAM PARK AFTER

GULFSTREAM RACING TAMPA BAY TROPICAL POMPANO HIALEAH

GUEST PERMITHOLDER SUMMER CALDER PARK PROGRAM DOWNS PARK PARK PARK TOTAL

Greyhound Permitholders

Daytona Beach Kennel Club Inc $53007 $0 $4394280 $0 $1476441 $117487 $1138029 $22035 $11159141

Derby Lane (St Petersburg Kennel Club Inc) 213225 497213 8857607 542476 4133961 366551 1959757 26435 27629832

Ebro Greyhound Park 0 116480 1562818 161288 260802 114923 0 0 4952086

Flagler Dog Track 0 287071 3156089 272859 670865 263766 1122245 0 13977414

HampT Gaming Inc dba Mardi Gras Racetrack 0 210101 4032179 172283 1484388 219831 2236984 0 19949736

Jacksonville Kennel Club Inc 95467 267101 4863232 293128 2176257 221594 1215372 0 22794237

License Acquisitions LLC dba Palm Beach Greyhound Racing 87410 0 6310814 1851847 1227106 367368 1079858 0 12674083

Mardi Gras Racetrack and Gaming Center 0 0 955126 0 468294 0 654418 0 3974305

Melbourne Greyhound Park LLC 315963 440792 8386263 459438 2668101 428725 946785 32164 18848659

Naples-Ft Myers Greyhound Track 0 864344 14200067 569074 4613599 449181 1532461 0 27446761

Orange Park Kennel Club Inc 101784 360156 5454909 388232 2387482 274760 157891 0 23950750

Palm Beach Kennel Club 149648 1692796 24376464 0 7830831 907585 3970398 0 45040652

Penn Sanford LLCdba Sanford-Orlando Kennel Club 0 532327 3566240 530629 1551508 207266 766171 0 13867495

Pensacola Greyhound Racing LLP 17607 220622 880090 172838 316696 194588 0 0 8717580

SOKC LLC dba Sanford-Orlando Kennel Club

CO 0 0 5944433 0 2394218 232342 980184 0 17051168

Sarasota Kennel Club Inc

NT 0 485502 8684536 505658 2842415 373288 991954 0 22206648

Tampa Greyhound Track

INU 212998 345399 6640469 398407 3164914 313614 1697987 29343 26168926

West Volusia Racing Inc

ED 66977 356109 2511429 356010 689451 126603 877406 0 7829943

Total Greyhound Permitholders

FR

O $1314086 $6676013 $114777045 $6674167 $40357329 $5179472 $21327900 $109977 $328239416

Jai Alai Permitholders

M

Dania Jai Alai

PR

E $7816 $1073 $29419 $0 $3923 $0 $10231 $0 $88832

Dania Summer Jai Alai

VI 124090 0 161662 42577 89633 18742 233220 0 1375356

Ft Pierce Jai Alai 157060 270013 4432026 273167 1516075 207588 0 0 10335531

Miami Jai Alai

OU

S P

AG

E

0 0 0 0 0 0 0 0 336971

Ocala Poker and Jai Alai 131081 95278 1614932 106956 595813 87669 268246 0 6201208

Orlando Jai Alai 373221 418079 7584218 444757 2452702 385292 1969600 0 14713315

Summer Jai Alai 0 0 0 0 0 0 0 0 584205

Total Jai Alai Permitholders $793268 $784443 $13822257 $867457 $4658146 $699291 $2481297 $0 $33635418

Thoroughbred Permitholders

Calder Race Course Inc $0 $0 $3217039 $0 $415881 $0 $2455 $0 $3635375

Gulfstream Park Racing Association Inc 0 5206534 0 0 18093894 0 3451638 92216 26844282

Tampa Bay Downs Inc 157904 1066035 21198004 1068777 0 782536 1780453 0 30967419

Total Thoroughbred Permitholders $157904 $6272569 $24415043 $1068777 $18509775 $782536 $5234546 $92216 $61447076

Harness Permitholders

Isle Casino and Racing at Pompano Park $0 $934500 $17934679 $1096365 $3441041 $838251 $0 $90950 $29374586

Quarter Horse Permitholders

Gretna Racing LLC $13917 $67841 $1235162 $84246 $540350 $66398 $0 $10691 $6492980

Hamilton Downs Horsetrack LLC 0 0 0 0 3966 0 0 0 3966

Ocala Breeders Sales Company Inc 55213 534643 8185796 613595 2840424 502564 338935 0 14404649

South Florida Racing Association LLC (Hialeah Park) 0 502523 9211732 680307 2462613 498768 148110 0 13504053

Total Quarter Horse Permitholders $69130 $1105007 $18632690 $1378148 $5847353 $1067730 $487045 $10691 $34405648

TOTAL FOR ALL PERMITHOLDERS $2334388 $15772532 $189581714 $11084914 $72813644 $8567280 $29530788 $303834 $487102144

Note Figures above include handle from charityscholarship performances

16

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 Historical Resources Operating Trust Fund and the Racing Scholarship Trust Fund (Board of Governorsrsquo 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 $1618467 was paid to charitable organizations during Fiscal Year 20142015 bringing the total proceeds disbursed since 1985 to $78134281

RACING SCHOLARSHIP TRUST FUND

The Board of Governors within the Department of Education oversees the Board of Governorsrsquo Operations and Maintenance Trust Fund and ensures that the referenced contributions are used to provide scholarships to deserving students attending Floridas colleges and universities A total of $16885110 has been paid to this fund since the program began in 1949

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 Department of Educationrsquos State School Trust Fund for the support and maintenance of Floridas public schools Since 1957 the total paid into this fund is $95578484 The amount collected from abandoned winning tickets for the State School Trust Fund for this fiscal year is detailed below

Abandoned Winning Tickets Greyhound Permitholders $744478 Jai Alai Permitholders 50750

Total For 20142015 Fiscal Year $795228

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

17

bull C

CARDROOM COMPARATIVE DATA

During Fiscal Year 20142015 there were 25 permitholders that obtained a cardroom license Two did not operate the other 23 operated at 23 pari-mutuel facilities located throughout the state The number of cardroom tables decreased from 788 in Fiscal Year 20132014 to 755 in Fiscal Year 20142015 Cardroom gross receipts decreased from $136163616 to $135888902 and the gross receipts tax decreased from $13615464 to $13589789 this fiscal year Table fees decreased from $788000 to $755000 this fiscal year The overall result was a decrease in total state revenue from $14403464 to $14344789 this fiscal year

Cardroom tax revenue is distributed 50 percent between the Pari-Mutuel Wagering Trust Fund and the General Revenue Fund In accordance with Section 849086(13)(h) Florida Statutes one quarter of the moneys deposited into the Pari-Mutuel Wagering Trust Fund must be distributed to counties and municipalities that approved the cardroom In October 2015 the division distributed approximately $1698723 to the countiesmunicipalities from cardroom gross receipts

CARDROOM GROSS RECEIPTS AND TOTAL STATE REVENUE FISCAL YEARS 20052006 THROUGH 20142015

$0

$20

$40

$60

$80

$100

$120

$140

Mil

lio

ns

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 (A)

Total State Revenue (Gross Receipts Tax

plus Table Fees)

Total State Revenue as a

Percent of Gross Receipts

20052006 $44433359 $4443337 $264000 $4707337 1059 20062007 $54208544 $5420855 $325500 $5746355 1060 20072008 $90863855 $9086385 $875000 $9961385 1096 20082009 $101700243 $10170024 $698000 $10868024 1069 20092010 $104799448 $10479945 $749000 $11228945 1071 20102011 $125141080 $12514108 $718000 $13232108 1057 20112012 $131447663 $13144767 $834000 $13978767 1063 20122013 $132690415 $13269045 $810000 $14079045 1061 20132014 $136163616 $13615464 $788000 $14403464 1058 20142015 $135888902 $13589789 (B) $755000 $14344789 1056

(A) Amount agrees with the number of approved cardroom tables per annual cardroom licenses and reflects the number of tables in operation each fiscal year

(B) Includes additional payment of $89750 for October 2013 recevied in August 2014 due to revised monthly report

18

-----------------------------+-----------------------------------------------------ltmiddotmiddotmiddotmiddot middotmiddotmiddotmiddot middotmiddotmiddotmiddotmiddotmiddot middotmiddotmiddotmiddotmiddot middotmiddotmiddot middotmiddotmiddotmiddotmiddot middotmiddot middotmiddotmiddot middot

COMPONENTS OF CARDROOM REVENUE BY ASSOCIATION

Fiscal Year 20142015

Greyhound Racing Permitholders

Daytona Beach Kennel Club IncWest Volusia Racing Inc Volusia $10260442 $805384 $11065826 $1106583 $55000 $1161583

Derby Lane (St Petersburg Kennel Club Inc) Pinellas 7766643 809669 8576312 857631 45000 902631

Ebro Greyhound Park Washington 2728129 326879 3055008 305500 20000 325500

Flagler Dog Track Dade 6912438 27325 6939763 694874 (C) 23000 717874

Jacksonville Kennel Club Inc Duval 14725776 939280 15665056 1566506 71000 1637506

Mardi Gras Racetrack and Gaming CenterH ampT Gaming Inc Hallandale 5654584 282119 5936703 593670 30000 623670

Melbourne Greyhound Park LLC Brevard 4223440 136195 4359635 435963 34000 469963

Naples-Ft Myers Greyhound Track Lee 6405597 505015 6910612 691063 32000 723063

Orange Park Kennel Club Inc Town of Orange Park 7439673 66615 7506288 750629 39000 789629

Palm Beach Kennel ClubLicense Acquisitions LLC Palm Beach 11544820 1065075 12609895 1260990 75000 1335990

Pensacola Greyhound Racing LLP Escambia 3153303 616385 3769688 376969 20000 396969

Sarasota Kennel Club Inc Sarasota 4894259 772380 5666639 566664 35000 601664

St Johns Greyhound Park (D) St Johns 0 0 0 0 1000 1000

Tampa Greyhound Track Hillsborough 2040726 74567 2115293 211529 1000 212529

Total Greyhound Permitholders $87749830 $6426888 $94176718 $9418571 $481000 $9899571

Jai Alai Permitholders

Dania Jai AlaiSummersport Enterprises LLC Hallandale $5976 $84872 $90848 $9085 $1000 $10085

Ft Pierce Jai Alai St Lucie 2353923 152587 2506510 250651 25000 275651

Hamilton Jai Alai and Poker Hamilton 411259 165 411424 41142 3000 44142

MiamiSummer Jai Alai Dade 2285247 54267 2339514 233951 16000 249951

Ocala Poker and Jai Alai Marion 3316536 172445 3488981 348898 21000 369898

Total Jai Alai Permitholders $8372941 $464336 $8837277 $883727 $66000 $949727

Thoroughbred Racing Permitholders

Gulfstream Park Racing Association Inc Broward 5374421 142163 5516584 551658 21000 572658

Tampa Bay Downs Inc Hillsborough 3514313 743283 $4257596 425760 23000 448760

Total Thoroughbred Permitholders $8888734 $885446 $9774180 $977418 $44000 $1021418

Harness Racing Permitholders

Isle Casino and Racing at Pompano Park Broward $11234738 $1660226 $12894964 $1289496 $45000 $1334496

Quarter Horse Racing Permitholders

Gretna Racing LLC Gadsden $1649021 $197375 $1846396 $184640 $15000 $199640

South Florida Racing Association LLC (Hialeah Park) City of Hialeah 7695032 664335 $8359367 835937 44000 879937

Total Quarter Horse Permitholders $9344053 $861710 $10205763 $1020577 $59000 $1079577

TOTAL FOR ALL PERMITHOLDERS $125590296 $10298606 $135888902 $13589789 $695000 $14284789

Total Taxes and Fees

County Municipality Gross Receipts

Tournament Gross Receipts

Total Gross Receipts

Gross Receipts

Tax (A) Table Fees Collected (B)

(A) 18th of total gross receipts tax is distributed to counties or municipalities by October 1 of the following year

(B) Amounts shown are table fees collected during fiscal year 20142015

(C) Includes additional payment of $ 89750 for October 2013 received in August 2014 due to revised monthly report

(D) Permitholder paid table fees and received cardroom license for 20142015 but did not conduct cardroom operations during 20142015

19

SLOT COMPARATIVE DATA

During Fiscal Year 20142015 the total amount wagered by patrons was $7979515007 Average daily revenue per slot machine was $188 Total net slot revenue was $521670975 As a result the total taxes paid to the state was $182584841 an increase of five percent in total paid slot taxes from the previous fiscal year A total of $15750000 was collected in annual fees including the Compulsive or Addictive Gambling Prevention Program Fee per Section 551118(3) Florida Statutes For further details see the Summary of State Revenue From Pari-Mutuel Cardroom Slot Activity and Indian Gaming Compact (page 36) of this report On October 12 2014 Dania Jai-Alai closed the slot portion of the facility due to remodeling

HISTORICAL SLOT FACILITY ACTIVITY

Fiscal Year Total Amount Wagered Total State Revenue

20062007 $1114108466 $49620582

20072008 $3023981126 $120560317

20082009 $2701341778 $103895351

20092010 $3840468455 $138125105

20102011 $5054297731 $125063886

20112012 $6045432393 $143962346

20122013 $6690513855 $152532223

20132014 $7953652039 $174024068

20142015 $7979515007 $182584841

FISCAL YEAR 20142015 Gulfstream

Operations Began

11152006

Mardi Gras Operations Began

12282006

Pompano Park Operations Began

4142007

West Flagler Operations Began

10152009

Calder Operations Began

1222010

Miami Jai Alai Operations Began

1232012

Hialeah Park Operations Began

8142013

Dania Jai Alai (2)

Operations Began

2202014

TOTAL

Average Number of Machines 847 965 1456 801 1113 1029 850 522 7583

Number of Operating Days 365 365 365 365 365 365 365 104 365

Average Daily Revenue per Machine $159 $136 $274 $276 $182 $153 $207 $54 $188

Amount Wagered $794329039 $701055610 $2005415129 $1358574237 $981098699 $1038431327 $1045072386 $55538580 $7979515007

Amount Won By Patrons $734280878 $644290707 $1836310191 $1275489711 $891381301 $970450887 $974876557 $51446310 $7378526542

Promotional Credits $11040693 $8819486 $23693184 $2408311 $16024799 $10662818 $6084879 $1173239 $79907409

30-Day Unclaimed Tickets $96186 $36565 $198873 $39305 $37224 $108049 $36100 $2999 $555301

Net Slot Machine Revenue $49103653 $47986792 $145610627 $80720091 $73755061 $57425670 $64147050 $2922031 $521670975

State Tax Revenue (1) $17186279 $16795377 $50963719 $28252032 $25814271 $20098984 $22451468 $1022711 $182584841

Permitholder Revenue $31917374 $31191415 $94646908 $52468059 $47940790 $37326686 $41695582 $1899320 $339086134 Total State Revenue as a Percent of

Amount Wagered 216 240 254 208 263 194 215 184 229

Note Changes to figures for Fiscal Year 20112012 and 20122013 are due to refunds to Miami Jai Alai for overpayment of slot taxes

(1) (1) 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

(2) Danias Casino was open February 20 2014 through October 12 2014

20

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Daily Revenue per Machine Compared to Average Number of Machines For Fiscal Years 20062007 - 20142015

GULFSTREAM PARK RACING AND CASINO

$450 2000

$400 1800

$350 1600

$300 1400

$250

$200

1200

1000

800 $150 600 $100 400

$50 200

$0 0

Revenue per Machine Machines

MARDI GRAS RACETRACK AND GAMING CENTER

$450 2000

$400 1800

$350 1600 1400$300 1200

$250 1000

$200 800

$150 600 $100 400

$50 200 $0 0

Revenue per Machine Machines

ISLE CASINO AND RACING AT POMPANO PARK

$450 2000

$400 1800

$350 1600 1400 $300 1200

$250 1000

$200 800

$150 600 $100 400

$50 200 $0 0

Revenue per Machine Machines

Jl ~~ - r--_~-v~ V bull ~ -

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Daily Revenue per Machine Compared to Average Number of Machines For Fiscal Years 20062007 - 20142015

FLAGLER DOG TRACK AND MAGIC CITY CASINO

0

200

400

600

800

1000

1200

1400

1600

1800

2000

$0

$50

$100

$150

$200

$250

$300

$350

$400

$450

Ave

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Revenue per Machine Machines

CALDER CASINO AND RACE COURSE

0

200

400

600

800

1000

1200

1400

1600

1800

2000

$0

$50

$100

$150

$200

$250

$300

$350

$400

$450

Ave

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Revenue per Machine Machines

MIAMI JAI ALAI

0

200

400

600

800

1000

1200

1400

1600

1800

2000

$0

$50

$100

$150

$200

$250

$300

$350

$400

$450

Ave

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Revenue per Machine Machines

22

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Daily Revenue per Machine Compared to Average Number of Machines For Fiscal Years 20062007 - 20142015

HIALEAH PARK

0

200

400

600

800

1000

1200

1400

1600

1800

2000

$0

$50

$100

$150

$200

$250

$300

$350

$400

$450

Ave

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Revenue per Machine Machines

DANIA JAI ALAI (1)

0

200

400

600

800

1000

1200

1400

1600

1800

2000

$0

$50

$100

$150

$200

$250

$300

$350

$400

$450

Ave

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Revenue per Machine Machines

ALL FACLITIES COMBINED

0

1000

2000

3000

4000

5000

6000

7000

8000

$0

$50

$100

$150

$200

$250

$300

$350

$400

$450

Ave

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Revenue per Machine Machines

(1) Danias Casino was open February 20 2014 through October 12 2014

23

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ITY

Pari-Mutuel Permitholders with 2014-2015 Operating Licenses

--0

0

-0 -I

Pensacola Greyhound Track

bestbet Jacksonville

Orange Park Kennel Club

St Johns Greyhound Park

Creek Entertainment Gretna

Ocala Poker amp Jai Alai

Daytona B K C West Volusia

Sanford Orlando Penn Sanford

Orlando Jai Alai

Melbourne Greyhound Park

Sarasota Kennel Club

Fort Pierce Jai Alai

Naples Fort Myers Greyhound

Palm Beach K C P B Greyhound

The Isle at Pompano Park

Mardi Gras Casino Racetrack

Dania J A Dania Summer J A

Gulfstream GPTARP Tropical

Calder Casino

Miami Summer

8 Jai Alai

5 Thoroughbred

1 Harness

1 Limited Intertrack Wagering License (5506308 FS)

Hamilton Jai Alai C C

8 Slot Machine Gaming Facilities

C 24 Cardrooms

C

C

C

C

C

C

C

C

C

C

C

Ocala Breedersrsquo Sales

Tampa Bay Downs

Derby Lane

Tampa Greyhound Track

19 Greyhound

C

C

Key

S

S

S

S

C

C

C

5 Quarter Horse

Hialeah Park

S

S

C

Hamilton Downs

South Marion

C

Ebro Greyhound ParkC

C S

Ocala Breedersrsquo Sales

C

S

Flagler Dog Track amp Magic City Casino C S Facilities where two or more permits operate 2014 October 23

24

GREYHOUND PERMITHOLDERS

Florida remains the leader in greyhound racing in the United States with 19 permitholders operating at 12 tracks throughout the state A total of 3515 completed performances including charity and scholarship performances were conducted during this past fiscal year a minimal change from the previous year

During Fiscal Year 20142015 handle wagered on live greyhound performances decreased by approximately two percent Intertrack handle wagered on broadcasts of live Florida greyhound performances decreased by approximately three percent Simulcast handle wagered on broadcasts of performances from outside the state increased by approximately two percent Intertrack simulcast handle wagered on broadcast of performances from outside the state increased by approximately 15 percent Overall there was a decrease in total handle by approximately one percent for the Florida greyhound industry

Total paid attendance decreased by approximately three 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 approximately four percent during Fiscal Year 20142015 The greyhound industry accounted for approximately 303 percent of Floridarsquos total revenue and 319 percent of total handle from pari-mutuel performances

Greyhound permitholders reported paying a total of $25631721 in purses during Fiscal Year 20142015 For more detail on purses paid please refer to the following information by permitholder The division was able to confirm reported purse amounts from the weekly purse reports submitted in accordance with Section 61D-8006 Florida Administrative Code

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 Section 5501647 Florida Statutes provides a greyhound permitholder with credits in an amount equal to the uncashed pari-mutuel tickets remitted in the prior state fiscal year to the state which is applied against any taxes imposed the next fiscal year Additionally Section 5501647 Florida Statutes requires each permitholder to pay an amount not less than 10 percent of the credit provided by this section to any bona fide organization that promotes or encourages the adoption of greyhounds During Fiscal Year 20142015 total contributions provided to greyhound adoption units amounted to $136466 which exceeded the minimum statutory requirement

Total Live Performances (Completed) (1)

(1) Performances where eight or more races were h

3515 eld

Total Paid Attendance 276495

Total Live Performances (Actual) 3530 Total Admission Tax $11585

Total Racing Days 2392

Daytona Beach Kennel Club Inc Volusia County

Website wwwdaytonagreyhoundcom Telephone MailingStreet Address 960 South Williamson Boulevard Daytona Beach Florida 32114-7247 Fax

Meet Period 12152014 to 06302015

Racing Results Live Performances (Completed) 248 Purses Paid $1002456 Live Performances (Actual) 250 Racing Days 168 Paid Attendance 0

Total Admission Tax $0

3862526484 3862524808

Derby Lane St Petersburg Kennel Club Inc

Pinellas County

Website wwwderbylanecom MailingStreet Address 10490 Gandy Boulevard St Petersburg Florida 33702-2395 Telephone

Fax

Meet Period 01012015 to 06302015

Racing Results Live Performances (Completed) 207 Purses Paid $2197236 Live Performances (Actual) 207 Racing Days 155 Paid Attendance 0

Total Admission Tax $0

7278123339 7278123305

25

Ebro Greyhound Park Washington County Kennel Club Inc

Washington County

Website wwwgoebrocom Telephone MailingStreet Address 6558 Dog Track Road Ebro Florida 32437-1142 Fax

Meet Period 07012014 to 09202014 and 05022015 to 06302015

Racing Results Live Performances (Completed) 184 Purses Paid $463061 Live Performances (Actual) 184 Racing Days 92 Paid Attendance 8844

Total Admission Tax $323

8502343943 8505354442

Flagler Dog Track West Flagler Associates Ltd

Dade County

Website wwwmagiccitycasinocom Mailing Address Post Office Box 350940 Miami Florida 33135-0940 Telephone Street Address 401 NW 38th Court Miami Florida 33126-5638 Fax

Meet Period 07012014 to 10252014 and 06022015 to 06302015

Racing Results Live Performances (Completed) 153 Purses Paid $3396362 Live Performances (Actual) 163 Racing Days 103 Paid Attendance 0

Total Admission Tax $0

3056493000 3056314529

HampT Gaming Inc Dade County

See Mardi Gras Racetrack and Gaming Centers contact information for detail

Meet Period 02152015 to 04302015 at Mardis Gras

Racing Results Live Performances (Completed) 106 Purses Paid $1055684 Live Performances (Actual) 106 Racing Days 53 Paid Attendance 0

Total Admission Tax $0

Jacksonville Kennel Club Inc Jacksonville Greyhound Racing Inc

Duval County

Website wwwbestbetjaxcom Mailing Address Post Office Box 959 Orange Park Florida 32067-0959 Telephone Street Address 201 Monument Road Jacksonville Florida 32225-8106 Fax

Meet Period 07022014 to 09282014 at Orange Park

Racing Results Live Performances (Completed) 104 Purses Paid $931749 Live Performances (Actual) 104 Racing Days 77 Paid Attendance 0

Total Admission Tax $0

9046460001 9046460420

Jefferson County Kennel Club Inc Jefferson County

Mailing Address Post Office Box 400 Monticello Florida 32345-0400 Telephone Street Address 3079 North Jefferson Street Monticello Florida 32344-5685 Fax

Jefferson County license was suspended during the 20142015 year therefore no live Meet Period

performances were conducted Racing Results Live Performances (Completed) 0 Purses Paid $0 Live Performances (Actual) 0 Racing Days 0 Paid Attendance 0

Total Admission Tax $0

8509972561 8509973871

License Acquisitions LLC (Palm Beach Greyhound Racing) Palm Beach County

See Palm Beach Kennel Clubs contact information for detail

Meet Period 07012014 to 09302014 at Palm Beach Kennel Club

Racing Results Live Performances (Completed) 118 Purses Paid $986937 Live Performances (Actual) 118 Racing Days 92 Paid Attendance 6777

Total Admission Tax $91

26

Mardi Gras Racetrack and Gaming Center Hartman and Tyner Inc

Broward County

Website wwwmgflacom MailingStreet Address 831 North Federal Highway Hallandale Beach Florida 33009-2410

Meet Period 12012014 to 02142015

Racing Results Live Performances (Completed) 105 Purses Paid Live Performances (Actual) 106 Racing Days 53 Paid Attendance

Total Admission Tax

Telephone Fax

$1027511

0 $0

954-924-3200 9549243143

Melbourne Greyhound Park LLC Brevard County

Website wwwmgparkcom MailingStreet Address 1100 North Wickham Road Melbourne Florida 32935-8941

Meet Period 01022015 to 04182015

Racing Results Live Performances (Completed) 108 Purses Paid Live Performances (Actual) 108 Racing Days 92 Paid Attendance

Total Admission Tax

Telephone Fax

$371026

0 $0

3212599800 3212593437

Naples-Ft Myers Greyhound Track Southwest Florida Enterprises Inc

Lee County Website wwwnaplesfortmyersdogscom Mailing Address Post Office Box 2567 Bonita Springs Florida 34133-2567 Street Address 10601 Bonita Beach Road SW Bonita Springs Florida 34135-5620

Meet Period 10312014 to 05252015

Racing Results Live Performances (Completed) 398 Purses Paid Live Performances (Actual) 399 Racing Days 191 Paid Attendance

Total Admission Tax

Telephone Fax

$1701827

159675 $10158

2399922411 2399479244

Orange Park Kennel Club Inc Jacksonville Greyhound Racing Inc

Clay County

Website wwwbestbetjaxcom Mailing Address Post Office Box 959 Orange Park Florida 32067-0959 Street Address 455 Park Avenue Orange Park Florida 32073-3101

Meet Period 09292014 to 11302014 and 04272015 to 06292015

Racing Results Live Performances (Completed) 145 Purses Paid Live Performances (Actual) 145 Racing Days 108 Paid Attendance

Total Admission Tax

Telephone Fax

$1339454

0 $0

9046460001 9046460420

Palm Beach Kennel Club Investment Corporation of Palm Beach

Palm Beach County

Website wwwpbkennelclubcom MailingStreet Address 1111 North Congress Avenue West Palm Beach Florida 33409-6317

Meet Period 10012014 to 06302015

Racing Results Live Performances (Completed) 349 Purses Paid Live Performances (Actual) 350 Racing Days 271 Paid Attendance

Total Admission Tax

Telephone Fax

$3313872

25373 $815

5616832222 5614719114

Penn Sanford LLC dba Sanford-Orlando Kennel Club Seminole County

See SOKC LLCs contact information for detail Meet Period 07022014 to 12312014

Racing Results Live Performances (Completed) 146 Purses Paid Live Performances (Actual) 146 Racing Days 115 Paid Attendance

Total Admission Tax

$799409

0 0

27

Pensacola Greyhound Racing LLP Escambia County

Website wwwpensacolagreyhoundtrackcom Mailing Address Post Office Box 12824 Pensacola Florida 32591-2824 Telephone Street Address 951 Dog Track Road Pensacola Florida 32506-8236 Fax

Meet Period 07022014 to 1042014 and 01232015 to 06282015

Racing Results Live Performances (Completed) 160 Purses Paid $827398 Live Performances (Actual) 160 Racing Days 128 Paid Attendance 0

Total Admission Tax $0

8504558595 8504538883

SOKC LLC dba Sanford-Orlando Kennel Club Seminole County

Website wwwsanfordorlandokccom MailingStreet Address 301 Dog Track Road Longwood Florida 32750-6558 Telephone Meet Period 01012015 to 06292015 Fax

Racing Results

Live Performances (Completed) 181 Purses Paid $915315 Live Performances (Actual) 181 Racing Days 129 Paid Attendance 0

Total Admission Tax $0

4078311600 4078313997

Sarasota Kennel Club Inc Sarasota County

Website wwwsarasotakennelclubcom Telephone MailingStreet Address 5400 Bradenton Road Sarasota Florida 34234-2999 Fax

Meet Period 11072014 to 04252015

Racing Results Live Performances (Completed) 193 Purses Paid $791149 Live Performances (Actual) 193 Racing Days 143 Paid Attendance 75826

Total Admission Tax $198

9413557744 9413512207

St Johns Greyhound Park (Bayard Raceways Inc) Jacksonville Greyhound Racing Inc

St Johns County

Website wwwbestbetjaxcom Mailing Address Post Office Box 959 Orange Park Florida 32067-0959 Telephone Street Address 6322 Racetrack Road Jacksonville Florida 32259-2107 Fax

Meet Period 12012014 to 04262015 at Orange Park

Racing Results Live Performances (Completed) 166 Purses Paid $1652523 Live Performances (Actual) 166 Racing Days 124 Paid Attendance 0

Total Admission Tax $0

9046460001 9046460420

Tampa Greyhound Track TBDG Acquisition LLC

Hillsborough County

Website wwwtgtpokercom Mailing Address Post Office Box 8096 Tampa Florida 33674-8096 Telephone Street Address 8300 North Nebraska Ave Tampa Florida 33604-3107 Fax

Meet Period 07012014 to 12312014 at Derby Lane Racing Results Live Performances (Completed) 209 Purses Paid $2113033 Live Performances (Actual) 209 Racing Days 156 Paid Attendance 0 Paid Attendance 0 Total Admission Tax $0 Total Admission Tax $0

8139324313 8139325048

West Volusia Racing Inc Volusia County

See Daytona Beach Kennel Clubs contact information for detail

Meet Period 07012014 to 12132014 at Daytona Beach Kennel Club

Racing Results Live Performances (Completed) 235 Purses Paid $745719 Live Performances (Actual) 235 Racing Days 142 Paid Attendance 0

Total Admission Tax $0

28

JAi ALAI PERMITHOLDERS

Florida was the first state in the nation to conduct jai alai performances with the first fronton being built in 1926 There are eight jai alai permitholders operating at six frontons throughout Florida In fact Florida is now the only state where pari-mutuel wagering on live jai alai games is conducted A total of 925 completed performances including charity and scholarship performances were conducted during this past fiscal year an increase of approximately 19 percent from the previous fiscal year

During Fiscal Year 20142015 handle wagered on live jai alai performances decreased by approximately 39 percent Intertrack handle wagered on broadcasts of live Florida jai alai performances decreased by approximately 43 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 approximately 41 percent for the Florida jai alai industry

Total jai alai revenue to the state decreased by approximately three percent during Fiscal Year 20142015 The jai alai industry accounted for approximately 32 percent of Floridarsquos total revenue and 19 percent of total handle from pari-mutuel performances

Permitholders reported paying a total of $4745469 in playersrsquo awards For more detail on playersrsquo awards paid please refer to the following information by permitholder

Total paid attendance decreased by 100 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 (Completed) (1) 925 Total Paid Attendance 0 (1) Performances where eight or more games were held

Total Performances (Actual) 925

Total Gaming Days 522 Total Admission Tax $0

Dania Jai Alai Dania Entertainment Center LLC

Broward County

Website wwwcasinodaniabeachcom Telephone MailingStreet Address 301 East Dania Beach Boulevard Dania Beach Florida 33004-3016 Fax

Meet Period 10072014 to 12302014

Gaming Results Live Performances (Completed) 180 Paid Attendance 0 Live Performances (Actual) 180 Total Admission Tax $0 Live Operating Days 70 Players Awards Paid $939484

9549272841 9549257529

Dania Summer Jai Alai Dania Entertainment Center LLC

Broward County

See Dania Jai Alais contact information for detail

Meet Period 07012014 to 10062014 at Dania Jai Alai

Gaming Results Live Performances (Completed) 109 Paid Attendance 0 Live Performances (Actual) 109 Total Admission Tax $0 Live Operating Days 55 Players Awards Paid $622035

Ft Pierce Jai Alai Fronton Holdings LLC

St Lucie County

Website wwwcasinomiamijaialicom Telephone MailingStreet Address 1750 South Kings Highway Ft Pierce Florida 34945-3099 Fax

Meet Period 02272015 to 03272015 Miscellaneous Revenue to State $34538 (See Section 55009511(4) Florida Statutes for detail) Gaming Results Live Performances (Completed) 41 Paid Attendance 0 Live Performances (Actual) 41 Total Admission Tax $0 Live Operating Days 21 Players Awards Paid $152543

7724647500 7724640099

29

Hamilton Jai Alai and Poker Richmond Entertainment Inc

Hamilton County

MailingStreet Address 6968 US Highway 129 South Jasper Florida 32052-6774 Telephone Fax

Meet Period 05172015 to 06242015

Gaming Results Live Performances (Completed) 228 Paid Attendance 0 Live Performances (Actual) 228 Total Admission Tax $0 Live Operating Days 38 Players Awards Paid $17000

3866380011 3866380033

Miami Jai Alai Fronton Holdings LLC

Dade County

Website wwwcasinomiamijaialicom Telephone MailingStreet Address 3500 NW 37th Avenue Miami Florida 33142-4923 Fax

Meet Period 11022014 to 04302015

Gaming Results Live Performances (Completed) 153 Paid Attendance 0 Live Performances (Actual) 153 Total Admission Tax $0 Live Operating Days 153 Players Awards Paid $1461314

3056336400 3056347013

Ocala Poker and Jai Alai Second Chance Jai Alai LLC

Marion County

Website wwwocalapokerroomcom Mailing Address Post Office Box 580 Orange Lake Florida 32681-0580 Telephone Street Address 4601 NW Highway 318 Reddick Florida 32686 Fax

Meet Period 02022015 to 03022015 Miscellaneous Revenue to State $22000 (See Section 55009511(4) Florida Statutes for detail) Gaming Results Live Performances (Completed) 41 Paid Attendance 0 Live Performances (Actual) 41 Total Admission Tax $0 Live Operating Days 21 Players Awards Paid $147480

3525912345 3525913402

Orlando Jai Alai RB Jai Alai LLC Seminole County

Website wwworlandoliveeventscom Telephone MailingStreet Address 6405 South Highway 17-92 Fern Park Florida 32730-2057 Fax

Meet Period 04032015 to 05302015

Miscellaneous Revenue to State $15200 (See Section 55009511(4) Florida Statutes for detail) Gaming Results Live Performances (Completed) 43 Paid Attendance 0 Live Performances (Actual) 43 Total Admission Tax $0 Live Operating Days 34 Players Awards Paid $0

4073396221 4078314689

Summer Jai Alai Partnership Dade County

See Miami Jai Alais contact information for detail

Meet Period 08032014 to 10312014 and 05012015 to 06292015 at Miami Jai Alai

Gaming Results Live Performances (Completed) 130 Paid Attendance 0 Live Performances (Actual) 130 Total Admission Tax $0 Live Operating Days 130 Players Awards Paid $1405613

30

THOROUGHBRED PERMITHOLDERS

Florida continues to be a premier thoroughbred racing state with five permitholders operating at three tracks located in Central and South Florida A total of 330 completed performances including charity and scholarship performances were conducted during this past fiscal year a decrease of approximately 21 percent from the previous fiscal year

During Fiscal Year 20142015 handle on live thoroughbred performances increased by approximately four percent Handle from intertrack wagering increased approximately six percent Simulcast handle wagered on broadcasts of performances from outside the state decreased by approximately 46 percent Intertrack simulcast handle decreased by approximately two percent Overall total handle decreased by approximately 11 percent for the Florida thoroughbred industry

Total thoroughbred revenue to the state during Fiscal Year 20142015 decreased by approximately 12 percent from the prior year The thoroughbred industry accounted for approximately 581 percent of Floridarsquos total revenue and 601 percent of total handle from pari-mutuel performances

Permitholders reported paying a total of $86208744 in purses For more detail on purses paid please refer to the following information by permitholder The Florida Thoroughbred Breedersrsquo and Ownersrsquo Association did not dispute the amount of purses paid reported by the permitholders

Total paid attendance increased by eight 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 (Completed) (1) 330 Total Paid Attendance 101165

(1) Performances where eight or more races were held

Total Performances (Actual) 391

Total Racing Days 335 Total Admission Tax $20675

Calder Race Course Inc Churchill Downs Inc

Dade County

Website wwwcaldercasinocom Telephone MailingStreet Address 21001 NW 27th Avenue Miami Gardens Florida 33056-1461 Fax

Meet Period 10082014 to 11302014

Racing Results Live Performances (Completed) 40 Purses Paid $7375507 Live Performances (Actual) 100 Racing Days 44 Paid Attendance 0

Total Admission Tax $0

3056251311 3056252505

Gulfstream Park Racing Association Inc Stronach Group Broward County

Website wwwgulfstreamparkcom Telephone MailingStreet Address 901 South Federal Highway Hallandale Beach Florida 33009-7124 Fax

Meet Period 07012014 and 12062014 to 05222015 and 06302015

Racing Results Live Performances (Completed) 120 Purses Paid $62094688 Live Performances (Actual) 121 Racing Days 121 Paid Attendance 0

Total Admission Tax $0

9544547000 9544576291

Gulfstream Park Thoroughbred After Racing Program Inc Stronach Group Broward County

See Gulfstream Park Racing Association Incs contact information for detail

Meet Period 07042014 to 9072014 and 12102014

Racing Results Live Performances (Completed) 39 Purses Paid $1493679 Live Performances (Actual) 39 Racing Days 39 Paid Attendance 0

Total Admission Tax $0

31

Tampa Bay Downs Inc Hillsborough County

Website wwwtampabaydownscom Mailing Address Post Office Box 2007 Oldsmar Florida 34677-7007 Street Address 11225 Race Track Road Tampa Florida 33626-3122

Meet Period 07012014 11292014 to 05032015 and 06302015

Racing Results Live Performances (Completed) 91 Purses Paid Live Performances (Actual) 91 Racing Days 91 Paid Attendance

Total Admission Tax

Telephone Fax

$15244870

101165 $20675

8138554401 8138543539

Tropical Park LLC Churchill Downs Inc

Dade County See Calders contact information for detail

Meet Period 09112014 to 10042014 and 05232015 to 06282015 at Gulfstream Park

Racing Results Live Performances (Completed) 40 Purses Paid Live Performances (Actual) 40 Racing Days 40 Paid Attendance

Total Admission Tax

$0

0 $0

32

QUARTER HORSE PERMITHOLDERS

There are five permitholders conducting quarter horse racing performances at five tracks located in the State of Florida In Fiscal Year 20142015 a total of 117 completed performances were conducted an increase of approximately 17 percent from the previous fiscal year

During Fiscal Year 20142015 handle wagered on live quarter horse performances decreased by approximately five percent Intertrack handle wagered on broadcasts of performances increased by approximately 68 percent Simulcast handle wagered on broadcasts of performances from outside the state had no changes along with intertrack simulcast handle Overall total handle increased by approximately two percent for the Florida quarter horse industry

Total quarter horse revenue to the state during Fiscal Year 20142015 increased by approximately 16 percent The quarter horse industry accounted for approximately 11 percent of Floridarsquos total revenue and 03 percent of total handle from pari-mutuel performances

Permitholders reported paying a total of $6391000 in purses For more detail on purses paid please refer to the following information by permitholder The Florida Quarter Horse Breedersrsquo and Ownersrsquo Association was able to confirm the amount of purses paid reported by Hialeah Park

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

Total Performances (Completed) (1) 117 Total Paid Attendance 0 (1) Performances where eight or more races were held

Total Performances (Actual) 119

Total Racing Days 66 Total Admission Tax $0

Gretna Racing LLC Gadsden County

Website wwwcreekentertainmentcom Mailing Address Post office Box 70 Grenta Florida 32332 Telephone

Street Address 501 Racetrack Drive Gretna Florida 32332

Meet Period 07052014 to 10052014

Racing Results Live Performances (Completed) 38 Purses Paid $167000 Live Performances (Actual) 38 Racing Days 10 Paid Attendance 0

Total Admission Tax $0

8508756920

Hamilton Downs Horsetrack LLC Hamilton County

Mailing Address 6968 US Highway 129 Jasper Florida 32052-6774 Telephone

Street Address 2220 Northwest County Road 143 Jennings Florida 32053 Fax

Meet Period 06142015 to 06182015

Racing Results Live Performances (Completed) 20 Purses Paid $22000 Live Performances (Actual) 20 Racing Days 5 Paid Attendance 0

Total Admission Tax $0

3866380011

3866380033

Hialeah Park South Florida Racing Association LLC

Dade County

Website wwwhialeahparkcasinocom Telephone Mailing Address Post Office Box 158 Hialeah Florida 33011 Fax Street Address 2200 East 4th Avenue Hialeah Florida 33010

Meet Period 12262014 to 03032015

Racing Results Live Performances (Completed) 39 Purses Paid $5852000 Live Performances (Actual) 40 Racing Days 40 Paid Attendance 0

Total Admission Tax $0

3058858000 3058878006

33

Ocala Breeders Sales Company Inc Marion County

Website wwwobssalescom Telephone Mailing Address Post Office Box 99 Ocala Florida 34478-0099 Fax Street Address 1701 Southwest 60th Avenue Ocala Florida 34474-1800

Meet Period 1272015

Racing Results Live Performances (Completed) 0 Purses Paid $310000 Live Performances (Actual) 1 Racing Days 1 Paid Attendance 0

Total Admission Tax $0

3522372154 3522372357

South Marion Real Estate Holdings LLC Central Florida Gaming LLC

Marion County

Mailing Address Post Office Box 6331 Ocala Florida 34478 Telephone Street Address 6390 SE 177th Place Summerfield Florida 34491 Fax

Meet Period 07012014 to 07102014

Racing Results Live Performances (Completed) 20 Purses Paid $40000 Live Performances (Actual) 20 Racing Days 10 Paid Attendance 0

Total Admission Tax $0

3528177522 None Listed

34

~ ra- HARNESS PERMITHOLDERS

PARI-MUTUEL INDUSTRY

Pompano Park is the only permitholder conducting harness horse racing performances in the State of Florida A total of 126 completed performances including charity and scholarship performances were conducted during this past fiscal year which is the same as the previous year

During Fiscal Year 20142015 handle wagered on live harness performances increased by approximately three percent Intertrack handle wagered on broadcasts of live Florida harness performances increased by approximately 33 percent Simulcast handle wagered on broadcasts of performances from outside the state increased by approximately seven percent while intertrack simulcast handle increased by approximately six percent Overall total handle increased by approximately seven percent for the Florida harness industry

Total revenue to the state during Fiscal Year 20142015 increased by approximately four percent from the prior fiscal year The harness industry accounted for approximately 73 percent of Floridarsquos total revenue and 58 percent of total handle from pari-mutuel performances

Pompano Park reported paying $8614066 in purses For more detail on purses paid please refer to the information below The Florida Standardbred Breedersrsquo and Ownersrsquo Association was able to confirm the amount of purses paid reported by Pompano Park

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

Total Performances (Completed) (1) 126 Total Paid Attendance 0 (1) Performances where eight or more races were held

Total Performances (Actual) 126

Total Racing Days 126 Total Admission Tax $0

Isle Casino and Racing at Pompano Park PPI Inc

Broward County

Website pompano-parkisleofcapricasinoscom Telephone 9549722000 MailingStreet Address 777 Isle of Capri Circle Pompano Beach Florida 33069-3104 Fax 9549700882

Meet Period 10042014 to 06272015

Racing Results Live Performances (Completed) 126 Purses Paid $8614066 Live Performances (Actual) 126 Racing Days 126 Paid Attendance 0

Total Admission Tax $0

SUMMARY

During Fiscal Year 20142015 the total handle wagered for all industries exceeded $779 million a decrease of approximately eight percent from the prior fiscal year Total pari-mutuel completed performances including charity and scholarship performances conducted during Fiscal Year 20142015 increased by approximately one percent from the previous fiscal year

The state realized revenue from performances of approximately $109 million a decrease of roughly eight percent from the prior fiscal year Of the $109 million collected greyhound permitholders accounted for 303 percent thoroughbreds for 581 percent harness for 73 percent jai alai for 32 percent and quarter horse for 11 percent

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

35

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 50 national champions Florida also produced ldquoAffirmedrdquo the eleventh horse to have swept the Triple Crown (1978) OcalaMarion County Florida is home to some of the leading breeding farms in the country The industry boasts 19 classic wins (Kentucky Derby Preakness Stakes and Belmont Stakes) 26 Breedersrsquo Cup Day champions and six horses of the year

The Florida Thoroughbred Breedersrsquo and Ownersrsquo Association (FTBOA) funds the Florida-bred Stakes Program which is implemented at Floridas Thoroughbred racetracks Through a percentage of pari-mutuel handle Florida Thoroughbred permitholders contributed $7685619 to the FTBOA during Fiscal Year 20142015 The FTBOA paid out $4988595 in Breedersrsquo Awards and $1294250 through the Florida-bred Stakes Program The Florida-bred Stakes Program includes ldquoFlorida Sire Stakesrdquo at Gulfstream Park ldquoSunshine Millions Previewrdquo at Gulfstream Park West ldquoFlorida Cup Dayrdquo at Tampa Bay Downs and additional funds for supplements to Florida-bred Preferred Stakes Races during the Gulfstream and Tampa Bay Downsrsquo meets

The Florida Standardbred Breedersrsquo and Ownersrsquo Association a non-profit organization and the only organized representative of Standardbred horsemen in the State of Florida is the designated association for the allocation and distribution of funds for Florida-bred racing Promotional activities include providing breeder and stallion awards for eligible Florida-bred horses during Pompano Parkrsquos 20142015 meet as well as awards for Florida Breedersrsquo Stake races The FSBOA also inaugurated a Breeder Incentive program in 2014 with the goal of offering Standardbred breeders a financial reward for the production of Florida-bred foals This program will continue in future years 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 $1013697

Section 5502625(5)(a) Florida Statutes designates the Florida Quarter Horse Breedersrsquo and Ownersrsquo Association (FQHBOA) as the authorized organization to receive breeders and awards payments from the permitholders and make payments in accordance with Florida Statutes

By agreement Hialeah Park pays 2 percent of the total purse to FQHBOA for breedersrsquo and ownersrsquo awards This is in excess of statutory requirements Other tracks pay a sum equal to the breaks plus one percent of all pari-mutuel pools conducted during their meets for supplementing purses and prizes for the general promotion of owning and breeding quarter horses in Florida as authorized in Florida Statutes

During 20142015 $115000 was paid out to 63 ownersrsquo and breedersrsquo in awards Each fiscal year total awards have increased since itrsquos first awards in 20092010

Note This promotional program information is provided by respective Breeders and Owners Associations

36

UNIVERSITY OF FLORIDA COLLEGE OF VETERINARY MEDICINE RACING LABORATORY

The Florida Racing Laboratory in the College of Medicine at the University of Florida is an International Organization for Standardization ISO 17025 accredited laboratory that employs various procedures to detect and identify prohibited drugs medications stimulants depressants hypnotics local anesthetics and drug-masking agents in the blood urine or other bodily fluids of racing horses and greyhounds

During Fiscal Year 20142015 the Laboratory received and processed 67587 samples and performed 254238 analyses The vigilant monitoring of samples by the Laboratory serves to deter the use of prohibited drugs in racing animals in Florida

Horse UrineBlood Greyhound Urine 1 Investigative Samples Received 16337 51233 17 Samples Analyzed 16280 30340 17 Number of Analyses 76382 177815 41 Positives 163 9 NA

1 Volume Not Sufficient For Testing 21711 (424 of total number of samples received) Note From January 31 2015 through June 14 2015 there were 14509 greyhound samples collected Of this total 5296 were testable samples and 9213 were quantity not sufficient for analysis During this timeframe there were 2398 attempts to collect samples from greyhounds that did not urinate

DRUG POSITIVES FOR FISCAL YEAR 20142015

Types of Positives (ARCI Drug Class) Horse Greyhound Acepromazine metabolite (3) 5 0

Acepromazine metabolite (3) Methocarbamol (4) Phenylbutazone (na) 1 0

Benzoylecgonine (1) 0 3

Boldenone (3) 4 0

Carprofen (4) 0 1

Clenbuterol (3) 51 0

Clenbuterol (3) Flunixin (4) 1 0

Dimethylsuloxide (DMSO) (5) 15 0

Flunixin (4) 5 2

Glycopyrrolate (3) 1 0

Ibuprofen (4) Methocarbamol (4) 1 0

Isoxsuprine (4) 1 0

Methocarbamol (4) 5 0

Naproxen (4) 1 0

Naproxen (4) Phenylbutazone (na) 1 0

Phenylbutazone (NA) 56 0

Procaine (3) 2 2

Testosterone (3) 5 0

Testosterone (3) Boldenone (3) 1 0

Testosterone (3) Nandrolone (3) Dimethylsuloxide (DMSO) (5) 3 0

Theobromine (4) 0 1

Zipaterol (2) 4 0

TOTALS 163 9

Class (1) Stimulant and depressant drugs that have the highest potential to affect performance and that have no generally accepted meidcal use in the racing horse

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 horse but the pharmacology of which

suggests less potential to affect performance than drugs in Class 2 Class (4) This class includes therapeutic medications that would be expected to have less potential to affect performance than those

in Class 3 Class (5) This class includes therapeutic medications for which concentration limits have been established by the racing jurisdictions

as well as certain miscellaneous agents such as dimethylsulfoxide (DMSO) and other medications as determined by the regulatory bodies

37

F

INA

NC

IAL

ST

AT

EM

EN

TS

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

SLOT ACTIVITIES AND INDIAN GAMING COMPACT FISCAL YEAR 20142015

State Revenue From Regular Performances Tax on Attendance $ 32258 Daily License Fees 2317268 Tax on Handle 8543609

State Revenue From Pari-Mutuel Performances (1) $ 10893135

Other State Revenue Occupational Licenses $ 525302 Fingerprint Fees 235539 Escheated Tickets (2) 795228 Racing Scholarship Funds (2) 0 PMW Trust Fund - Drug Fines 87650 Miscellaneous Revenue 32581 General Revenue Fund - Other Fines 20025

Other State Revenue $ 1696325

Total Pari-Mutuel State Revenue $ 12589460

State Revenue From Cardrooms Table Fees $ 693000 Gross Receipts(3) 13589789 Occupational Licenses 184502

Total State Revenue From Cardrooms $ 14467291

State Revenue From Slots CompulsiveAddictive Gambling Fee (4) $ 1750000 Facility License Fee (4) 14000000 Slot Taxes(5) 182584841 Fingerprint Fees 30028 Occupational Licenses 337334 Miscellaneous Revenue 5572 Miscellaneous Fines 11300

Total State Revenue From Slots $ 198719075

Total State Revenue Generated From Pari-Mutuel Cardroom and Slots $ 225775826

State Revenue From Indian Gaming Compact Indian Gaming Compact (6) $ 255610619 Indian Gaming Compact Reimbursements 253772

Total State Revenue From Indian Gaming Compact $ 255864391

TOTAL STATE REVENUE GENERATED $ 481640217

(1) Daily license fees and taxes reported above reported above are amounts collected and not reflect amounts due

(2) Escheated tickets and Racing Scholarship Funds are distributed to the Department of Education

(3) One-half of cardroom gross receipts is deposited into the General Revenue Fund

(4) Both amounts include payments from Calder Casio and Race Course Gulfstream Park Racing and Casino Mardi Gras Racetrack and Gaming Center Isle Casino and Racing at Pompano Park Flagler Dog Track and Magic City Casino Miami Jai Alai and South Florida Racing Association (Hialeah Park)

(5) Slot taxes are distributed to the Department of Education

(6) Indian Gaming Compact payments are deposited into the General Revenue Fund

38

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

BALANCE SHEET SPECIAL REVENUE FUND

FOR FISCAL YEAR ENDED JUNE 30 2015

2015 2014

ASSETS

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

$ 753311 3254344

368284 15699389

(36217) 5066

286564

$ 6567906731219

34812815266142

(32884)11371

175988

TOTAL ASSETS $ 20330741 $ 23156753

LIABILITIES amp FUND EQUITY Liabilities Accounts payable $ 98554 $ 131567 Accrued salaries 282993 245289 Due to other funds 15432 4325 Due to other state agencies 14092160 13612023 Due to general revenue 685418 665939 Compensated absences - 9313

Total Liabilities 15174556 14668455

Fund Equity Unreserved 5156185 8488298

Total Fund Equity 5156185 8488298

TOTAL LIABILITIES amp FUND EQUITY $ 20330741 $ 23156753

The financial statements and notes are for informational purposes only

39

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 2015

FINAL 2015 2014

BUDGET ACTUAL VARIANCE ACTUAL

REVENUES

Fees Charges Commissions and Sales

Licenses and Permits

Taxes

Fines Forfeits Judgments and Settlements

Interest and Dividends Net

Refunds

Miscellaneous Receipts

$ 19552155

552304

197324441

212335

29537

250000

211412

$ 19301397

712058

198093473

95112

122153

254983

31106

$ (250758) $

159754

769032

(117223)

92616

4983

(180306)

19569151

502696

190162520

116787

84893

270769

213872

Total Revenues 218132184 218610282 478098 210920688

EXPENDITURES CURRENT OPERATING

Salaries

Other Personal Services

Other Operating Expenditures

Operation of Motor Vehicles

Risk Management

State Attorney-Slots

PMW Lab Services

PMW Compliance System

TrDMSHR SVCSSTW Contract

Cardroom Tax Distribution

Other Contracted Services

Compulsive Gambling Prevention

Racing Animal Med Research

OPERATING CAPITAL OUTLAY

Acquisition of Motor Vehicles

Assessment for Fingerprinting

Service Charge to General Revenue

Refunds

Transfer to FDLE Slots Investigation

Transfers to Other Funds

Transfers to General Revenue

7104979 1677615 976075 81743

169792 222971

2266000 296476 58635

1800000 141731 930000 100000

23895 24802

460400 3150000 164650

‐188594212

27000000

6494226 1465527 842849 61944

169792 222971

2266000

246396 58635

1701933 29530

930000 93633 12523 20385

374197 2859023

13173 -

184079657

20000000

610753

212087

133226

19799

-

-

-

50080

-

98067

112201

0

6367

11372

4417

86203

290977

151477

-

4514555

7000000

6429448

1237420

736549

78141

105689

208651

2266000

246415

57114

1658542

31082

600000

100000

32240

54798

320769

2937007

132397

-

175530395

18500000

Total Expenditures 235243976 221942395 13301581 211262657

Excess (Deficiency) of Revenues Over (Under) Expenditures

FUND BALANCE JULY 1 2014

(17111792)

8488298

(3332113)

8488298

(12823484)

-

(341969)

8830267

FUND BALANCE JUNE 30 2015 $ (8623494) $ 5156185 $ (12823484) $ 8488298 (1) (1)

(1) Does not include budget of $37000000 for category 190000 Investments Actual expenditures for category 190000 were closed into the investment account

The financial statements and notes are for informational purposes only

40

CA

RD

RO

OM

PA

RI-

MU

TU

EL

AN

DS

LO

T S

TA

TU

TE

MA

TR

IX

STATUTE TOPIC GREYHOUND JAI ALAI THOROUGHBRED HARNESS QUARTER HORSE

FEES $80 per race $40 per game $100 per race $100 per race $100 per race

Daily License Fees On Live

On-track Handle

5500951(1)(a) FS 5500951(1)(a) FS 5500951(1)(a) FS 5500951(1)(a) FS 5500951(1)(a) FS

$80 per race but not to exceed $40 per game but not to exceed $100 per race but not to exceed $100 race but not to exceed $500 $100 per race but not to exceed Daily License $500 per day $500 per day $500 per day per day $500 per day

Fees On Simulcast Handle

5500951(1)(a) FS 5500951(1)(a) FS 5500951(1)(a) FS 5500951(1)(a) FS 5500951(1)(a) FS

OUTS (ESCHEATS)

Live On-track Handle

Paid to the state of Florida 5501645(2) FS

Paid to the state of Florida 5501645(2) FS

Retained by permitholder 5502633(3) FS

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)

FS FS

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

TAXES

Tax On Admissions

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

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

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

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

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

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

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

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

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

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

Tax On Live On-track Handle

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

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

05 of handle 55009515(2)(a) FS

05 of handle 55009512(2)(a) FS

1 of handle 5500951(3)(a) FS

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) FS

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

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) FS

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) FS

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) FS

This matrix represents a summary of 2014 Statutes Please refer to the cite noted by statutory topic for specific language governing pari-mutuel wagering

41

STATUTE TOPIC GREYHOUND JAI ALAI THOROUGHBRED HARNESS QUARTER HORSE

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

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 FS

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 FS

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

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

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 FS

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) FS

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

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

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

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 FS

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

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

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

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 FS

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

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

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 FS

Year then tax on handle is 23 5500951(3)(c)2 FS

CHARITY PERFORMANCES

Maximum of five days Maximum of five days Maximum of five days Maximum of five days Maximum of five days 5500351(1) FS 5500351(1) FS 5500351(1) FS 5500351(1) FS 5500351(1) FS

Permitholders are allowed to Permitholders are allowed to One additional scholarship day to conduct one additional day to be conduct two additional tracks located in Hillsborough designated as ldquoGreyhound Adopt- performances known as ldquoRetired County for the benefit of Pasco-A-Pet Day Proceeds are paid to Jai Alai Playersrsquo Charity Dayrdquo for a Hernando Community College bona fide organizations that fund to benefit retired jai alai 5500351(6)(a) and promote the adoption of players 5500351(8) FS 5500351(6)(b) FS greyhounds 5501648(2) FS

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 FS

This matrix represents a summary of 2014 Statutes Please refer to the cite noted by statutory topic for specific language governing pari-mutuel wagering

42

STATUTE TOPIC GREYHOUND JAI ALAI THOROUGHBRED HARNESS QUARTER HORSE

TAX CREDITS amp EXEMPTIONS

(excluding charity performances

unless otherwise noted)

Tax exemption of $360000 per state fiscal year or $500000 for three permitholders that held a full live schedule in 1995 and closest to another state authorizing greyhound racing 55009514(1) FS

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) FS

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 is paid directly to the Jockeys Guild by the permitholders 55009515(6) FS

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

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

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 FS

$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 FS

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

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) FS

This matrix represents a summary of 2014 Statutes Please refer to the cite noted by statutory topic for specific language governing pari-mutuel wagering

43

STATUTE TOPIC STATUTE REFERENCE SUMMARY

FEES

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

TAXES

Tax On Cardroom Gross Receipts

849086(13)(a) FS

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts Pursuant to Section 849086(13)(c) FS one-half credited to Pari-Mutuel Wagering Trust Fund and one-half being credited to the General Revenue Fund

Tax On Admissions 849086(13)(b) FS

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

FINES

Administrative Fine 849086(14)(c) FS An administrative fine up to $1000 for each violation may be imposed on any person who has violated or failed to comply with the provisions of Section 849086 FS

ANNUAL DISBURSEMENT TO COUNTIES AND MUNICIPALITIES

Annual Disbursement To Counties and Municipalities

849086(13)(h) FS One-quarter of moneys deposited into the Pari-Mutuel Wagering Trust Fund shall by October 1 of each year be distributed to the local counties or municipalities where the approved cardrooms are located

This matrix represents a summary of 2014 Statutes Please refer to the cite noted by statutory topic for specific language governing operation of cardooms

44

STATUTE TOPIC STATUTE REFERENCE SUMMARY

FEES

Slot License Fee 551106(1)(a) FS Annual fee for each slot machine facility is $2 million paid with the initial license application and annual 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 551106(3) FS

The tax rate on slot machine revenues is 35 Payment for the tax on slot machine revenues shall be remitted by 3 pm on the 5th day of each calendar month for taxes imposed and collected for the preceding calendar month If the 5th day of the calendar month falls on a weekend payments shall be remitted by 3 pm the first Monday following the weekend

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 for 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 Penalties

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 2014 Statutes Please refer to the cite noted by statutory topic for specific language governing slot operations

45

  • Table of Contents 2014-2015
  • Overview 2014-15
  • Division overview 1415
  • Events Shaping 2014-15
  • Fiscal Years Comparative Data 2014-15
  • PMW Graphs 2014-2015
  • PMW Handle Statistics 2014 2015
  • Guest Handle by Host 2014-2015
  • 20142015 Charity-scholarship
  • Cardroom Statistics 2014-2015
  • Cardroom Revenue 2014 2015
  • Slot Comparative Data 2014-2015
  • Daily revenue per machine 14-15
  • 2014-15 permitholder map for report
  • Permitholder Contact Operating In 84rd annual rpt
  • Promotional Programs for FL Horses 20142015
  • Drug Positives for 2014-15
  • Summary of State Revenue 2014-2015 (Final
  • PMW 06 30 15 Final Report
  • PMW Statute Matrix 2014-2015
  • Cardroom Statute Matrix 2014-2015
  • Slot Statute Matrix 20142015
  • Annual Report Cover 2416pdf
    • Florida Department of Business and Professional Regulation
Page 19: Division of Pari-Mutuel Wagering Annual Report …...2016/03/07  · This annual report encompasses the fiscal year which began July 1, 2014, and ended June 30, 2015. This is the 84th

TOTAL INTERTRACK WAGERING HANDLE BY GUEST

Fiscal Year 20142015 HOST PERMITHOLDER

GULFSTREAM PARK AFTER

GULFSTREAM RACING TAMPA BAY TROPICAL POMPANO HIALEAH

GUEST PERMITHOLDER SUMMER CALDER PARK PROGRAM DOWNS PARK PARK PARK TOTAL

Greyhound Permitholders

Daytona Beach Kennel Club Inc $53007 $0 $4394280 $0 $1476441 $117487 $1138029 $22035 $11159141

Derby Lane (St Petersburg Kennel Club Inc) 213225 497213 8857607 542476 4133961 366551 1959757 26435 27629832

Ebro Greyhound Park 0 116480 1562818 161288 260802 114923 0 0 4952086

Flagler Dog Track 0 287071 3156089 272859 670865 263766 1122245 0 13977414

HampT Gaming Inc dba Mardi Gras Racetrack 0 210101 4032179 172283 1484388 219831 2236984 0 19949736

Jacksonville Kennel Club Inc 95467 267101 4863232 293128 2176257 221594 1215372 0 22794237

License Acquisitions LLC dba Palm Beach Greyhound Racing 87410 0 6310814 1851847 1227106 367368 1079858 0 12674083

Mardi Gras Racetrack and Gaming Center 0 0 955126 0 468294 0 654418 0 3974305

Melbourne Greyhound Park LLC 315963 440792 8386263 459438 2668101 428725 946785 32164 18848659

Naples-Ft Myers Greyhound Track 0 864344 14200067 569074 4613599 449181 1532461 0 27446761

Orange Park Kennel Club Inc 101784 360156 5454909 388232 2387482 274760 157891 0 23950750

Palm Beach Kennel Club 149648 1692796 24376464 0 7830831 907585 3970398 0 45040652

Penn Sanford LLCdba Sanford-Orlando Kennel Club 0 532327 3566240 530629 1551508 207266 766171 0 13867495

Pensacola Greyhound Racing LLP 17607 220622 880090 172838 316696 194588 0 0 8717580

SOKC LLC dba Sanford-Orlando Kennel Club

CO 0 0 5944433 0 2394218 232342 980184 0 17051168

Sarasota Kennel Club Inc

NT 0 485502 8684536 505658 2842415 373288 991954 0 22206648

Tampa Greyhound Track

INU 212998 345399 6640469 398407 3164914 313614 1697987 29343 26168926

West Volusia Racing Inc

ED 66977 356109 2511429 356010 689451 126603 877406 0 7829943

Total Greyhound Permitholders

FR

O $1314086 $6676013 $114777045 $6674167 $40357329 $5179472 $21327900 $109977 $328239416

Jai Alai Permitholders

M

Dania Jai Alai

PR

E $7816 $1073 $29419 $0 $3923 $0 $10231 $0 $88832

Dania Summer Jai Alai

VI 124090 0 161662 42577 89633 18742 233220 0 1375356

Ft Pierce Jai Alai 157060 270013 4432026 273167 1516075 207588 0 0 10335531

Miami Jai Alai

OU

S P

AG

E

0 0 0 0 0 0 0 0 336971

Ocala Poker and Jai Alai 131081 95278 1614932 106956 595813 87669 268246 0 6201208

Orlando Jai Alai 373221 418079 7584218 444757 2452702 385292 1969600 0 14713315

Summer Jai Alai 0 0 0 0 0 0 0 0 584205

Total Jai Alai Permitholders $793268 $784443 $13822257 $867457 $4658146 $699291 $2481297 $0 $33635418

Thoroughbred Permitholders

Calder Race Course Inc $0 $0 $3217039 $0 $415881 $0 $2455 $0 $3635375

Gulfstream Park Racing Association Inc 0 5206534 0 0 18093894 0 3451638 92216 26844282

Tampa Bay Downs Inc 157904 1066035 21198004 1068777 0 782536 1780453 0 30967419

Total Thoroughbred Permitholders $157904 $6272569 $24415043 $1068777 $18509775 $782536 $5234546 $92216 $61447076

Harness Permitholders

Isle Casino and Racing at Pompano Park $0 $934500 $17934679 $1096365 $3441041 $838251 $0 $90950 $29374586

Quarter Horse Permitholders

Gretna Racing LLC $13917 $67841 $1235162 $84246 $540350 $66398 $0 $10691 $6492980

Hamilton Downs Horsetrack LLC 0 0 0 0 3966 0 0 0 3966

Ocala Breeders Sales Company Inc 55213 534643 8185796 613595 2840424 502564 338935 0 14404649

South Florida Racing Association LLC (Hialeah Park) 0 502523 9211732 680307 2462613 498768 148110 0 13504053

Total Quarter Horse Permitholders $69130 $1105007 $18632690 $1378148 $5847353 $1067730 $487045 $10691 $34405648

TOTAL FOR ALL PERMITHOLDERS $2334388 $15772532 $189581714 $11084914 $72813644 $8567280 $29530788 $303834 $487102144

Note Figures above include handle from charityscholarship performances

16

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 Historical Resources Operating Trust Fund and the Racing Scholarship Trust Fund (Board of Governorsrsquo 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 $1618467 was paid to charitable organizations during Fiscal Year 20142015 bringing the total proceeds disbursed since 1985 to $78134281

RACING SCHOLARSHIP TRUST FUND

The Board of Governors within the Department of Education oversees the Board of Governorsrsquo Operations and Maintenance Trust Fund and ensures that the referenced contributions are used to provide scholarships to deserving students attending Floridas colleges and universities A total of $16885110 has been paid to this fund since the program began in 1949

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 Department of Educationrsquos State School Trust Fund for the support and maintenance of Floridas public schools Since 1957 the total paid into this fund is $95578484 The amount collected from abandoned winning tickets for the State School Trust Fund for this fiscal year is detailed below

Abandoned Winning Tickets Greyhound Permitholders $744478 Jai Alai Permitholders 50750

Total For 20142015 Fiscal Year $795228

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

17

bull C

CARDROOM COMPARATIVE DATA

During Fiscal Year 20142015 there were 25 permitholders that obtained a cardroom license Two did not operate the other 23 operated at 23 pari-mutuel facilities located throughout the state The number of cardroom tables decreased from 788 in Fiscal Year 20132014 to 755 in Fiscal Year 20142015 Cardroom gross receipts decreased from $136163616 to $135888902 and the gross receipts tax decreased from $13615464 to $13589789 this fiscal year Table fees decreased from $788000 to $755000 this fiscal year The overall result was a decrease in total state revenue from $14403464 to $14344789 this fiscal year

Cardroom tax revenue is distributed 50 percent between the Pari-Mutuel Wagering Trust Fund and the General Revenue Fund In accordance with Section 849086(13)(h) Florida Statutes one quarter of the moneys deposited into the Pari-Mutuel Wagering Trust Fund must be distributed to counties and municipalities that approved the cardroom In October 2015 the division distributed approximately $1698723 to the countiesmunicipalities from cardroom gross receipts

CARDROOM GROSS RECEIPTS AND TOTAL STATE REVENUE FISCAL YEARS 20052006 THROUGH 20142015

$0

$20

$40

$60

$80

$100

$120

$140

Mil

lio

ns

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 (A)

Total State Revenue (Gross Receipts Tax

plus Table Fees)

Total State Revenue as a

Percent of Gross Receipts

20052006 $44433359 $4443337 $264000 $4707337 1059 20062007 $54208544 $5420855 $325500 $5746355 1060 20072008 $90863855 $9086385 $875000 $9961385 1096 20082009 $101700243 $10170024 $698000 $10868024 1069 20092010 $104799448 $10479945 $749000 $11228945 1071 20102011 $125141080 $12514108 $718000 $13232108 1057 20112012 $131447663 $13144767 $834000 $13978767 1063 20122013 $132690415 $13269045 $810000 $14079045 1061 20132014 $136163616 $13615464 $788000 $14403464 1058 20142015 $135888902 $13589789 (B) $755000 $14344789 1056

(A) Amount agrees with the number of approved cardroom tables per annual cardroom licenses and reflects the number of tables in operation each fiscal year

(B) Includes additional payment of $89750 for October 2013 recevied in August 2014 due to revised monthly report

18

-----------------------------+-----------------------------------------------------ltmiddotmiddotmiddotmiddot middotmiddotmiddotmiddot middotmiddotmiddotmiddotmiddotmiddot middotmiddotmiddotmiddotmiddot middotmiddotmiddot middotmiddotmiddotmiddotmiddot middotmiddot middotmiddotmiddot middot

COMPONENTS OF CARDROOM REVENUE BY ASSOCIATION

Fiscal Year 20142015

Greyhound Racing Permitholders

Daytona Beach Kennel Club IncWest Volusia Racing Inc Volusia $10260442 $805384 $11065826 $1106583 $55000 $1161583

Derby Lane (St Petersburg Kennel Club Inc) Pinellas 7766643 809669 8576312 857631 45000 902631

Ebro Greyhound Park Washington 2728129 326879 3055008 305500 20000 325500

Flagler Dog Track Dade 6912438 27325 6939763 694874 (C) 23000 717874

Jacksonville Kennel Club Inc Duval 14725776 939280 15665056 1566506 71000 1637506

Mardi Gras Racetrack and Gaming CenterH ampT Gaming Inc Hallandale 5654584 282119 5936703 593670 30000 623670

Melbourne Greyhound Park LLC Brevard 4223440 136195 4359635 435963 34000 469963

Naples-Ft Myers Greyhound Track Lee 6405597 505015 6910612 691063 32000 723063

Orange Park Kennel Club Inc Town of Orange Park 7439673 66615 7506288 750629 39000 789629

Palm Beach Kennel ClubLicense Acquisitions LLC Palm Beach 11544820 1065075 12609895 1260990 75000 1335990

Pensacola Greyhound Racing LLP Escambia 3153303 616385 3769688 376969 20000 396969

Sarasota Kennel Club Inc Sarasota 4894259 772380 5666639 566664 35000 601664

St Johns Greyhound Park (D) St Johns 0 0 0 0 1000 1000

Tampa Greyhound Track Hillsborough 2040726 74567 2115293 211529 1000 212529

Total Greyhound Permitholders $87749830 $6426888 $94176718 $9418571 $481000 $9899571

Jai Alai Permitholders

Dania Jai AlaiSummersport Enterprises LLC Hallandale $5976 $84872 $90848 $9085 $1000 $10085

Ft Pierce Jai Alai St Lucie 2353923 152587 2506510 250651 25000 275651

Hamilton Jai Alai and Poker Hamilton 411259 165 411424 41142 3000 44142

MiamiSummer Jai Alai Dade 2285247 54267 2339514 233951 16000 249951

Ocala Poker and Jai Alai Marion 3316536 172445 3488981 348898 21000 369898

Total Jai Alai Permitholders $8372941 $464336 $8837277 $883727 $66000 $949727

Thoroughbred Racing Permitholders

Gulfstream Park Racing Association Inc Broward 5374421 142163 5516584 551658 21000 572658

Tampa Bay Downs Inc Hillsborough 3514313 743283 $4257596 425760 23000 448760

Total Thoroughbred Permitholders $8888734 $885446 $9774180 $977418 $44000 $1021418

Harness Racing Permitholders

Isle Casino and Racing at Pompano Park Broward $11234738 $1660226 $12894964 $1289496 $45000 $1334496

Quarter Horse Racing Permitholders

Gretna Racing LLC Gadsden $1649021 $197375 $1846396 $184640 $15000 $199640

South Florida Racing Association LLC (Hialeah Park) City of Hialeah 7695032 664335 $8359367 835937 44000 879937

Total Quarter Horse Permitholders $9344053 $861710 $10205763 $1020577 $59000 $1079577

TOTAL FOR ALL PERMITHOLDERS $125590296 $10298606 $135888902 $13589789 $695000 $14284789

Total Taxes and Fees

County Municipality Gross Receipts

Tournament Gross Receipts

Total Gross Receipts

Gross Receipts

Tax (A) Table Fees Collected (B)

(A) 18th of total gross receipts tax is distributed to counties or municipalities by October 1 of the following year

(B) Amounts shown are table fees collected during fiscal year 20142015

(C) Includes additional payment of $ 89750 for October 2013 received in August 2014 due to revised monthly report

(D) Permitholder paid table fees and received cardroom license for 20142015 but did not conduct cardroom operations during 20142015

19

SLOT COMPARATIVE DATA

During Fiscal Year 20142015 the total amount wagered by patrons was $7979515007 Average daily revenue per slot machine was $188 Total net slot revenue was $521670975 As a result the total taxes paid to the state was $182584841 an increase of five percent in total paid slot taxes from the previous fiscal year A total of $15750000 was collected in annual fees including the Compulsive or Addictive Gambling Prevention Program Fee per Section 551118(3) Florida Statutes For further details see the Summary of State Revenue From Pari-Mutuel Cardroom Slot Activity and Indian Gaming Compact (page 36) of this report On October 12 2014 Dania Jai-Alai closed the slot portion of the facility due to remodeling

HISTORICAL SLOT FACILITY ACTIVITY

Fiscal Year Total Amount Wagered Total State Revenue

20062007 $1114108466 $49620582

20072008 $3023981126 $120560317

20082009 $2701341778 $103895351

20092010 $3840468455 $138125105

20102011 $5054297731 $125063886

20112012 $6045432393 $143962346

20122013 $6690513855 $152532223

20132014 $7953652039 $174024068

20142015 $7979515007 $182584841

FISCAL YEAR 20142015 Gulfstream

Operations Began

11152006

Mardi Gras Operations Began

12282006

Pompano Park Operations Began

4142007

West Flagler Operations Began

10152009

Calder Operations Began

1222010

Miami Jai Alai Operations Began

1232012

Hialeah Park Operations Began

8142013

Dania Jai Alai (2)

Operations Began

2202014

TOTAL

Average Number of Machines 847 965 1456 801 1113 1029 850 522 7583

Number of Operating Days 365 365 365 365 365 365 365 104 365

Average Daily Revenue per Machine $159 $136 $274 $276 $182 $153 $207 $54 $188

Amount Wagered $794329039 $701055610 $2005415129 $1358574237 $981098699 $1038431327 $1045072386 $55538580 $7979515007

Amount Won By Patrons $734280878 $644290707 $1836310191 $1275489711 $891381301 $970450887 $974876557 $51446310 $7378526542

Promotional Credits $11040693 $8819486 $23693184 $2408311 $16024799 $10662818 $6084879 $1173239 $79907409

30-Day Unclaimed Tickets $96186 $36565 $198873 $39305 $37224 $108049 $36100 $2999 $555301

Net Slot Machine Revenue $49103653 $47986792 $145610627 $80720091 $73755061 $57425670 $64147050 $2922031 $521670975

State Tax Revenue (1) $17186279 $16795377 $50963719 $28252032 $25814271 $20098984 $22451468 $1022711 $182584841

Permitholder Revenue $31917374 $31191415 $94646908 $52468059 $47940790 $37326686 $41695582 $1899320 $339086134 Total State Revenue as a Percent of

Amount Wagered 216 240 254 208 263 194 215 184 229

Note Changes to figures for Fiscal Year 20112012 and 20122013 are due to refunds to Miami Jai Alai for overpayment of slot taxes

(1) (1) 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

(2) Danias Casino was open February 20 2014 through October 12 2014

20

21

-

Dai

ly R

even

ue

per

Mac

hin

e D

aily

Rev

enu

e p

er M

ach

ine

Dai

ly R

even

ue

per

Mac

hin

e

Ave

rag

e N

um

be

r o

f M

ac

hin

es

A

vera

ge

Nu

mb

er o

f M

ach

ines

A

vera

ge

Nu

mb

er o

f M

ach

ines

Daily Revenue per Machine Compared to Average Number of Machines For Fiscal Years 20062007 - 20142015

GULFSTREAM PARK RACING AND CASINO

$450 2000

$400 1800

$350 1600

$300 1400

$250

$200

1200

1000

800 $150 600 $100 400

$50 200

$0 0

Revenue per Machine Machines

MARDI GRAS RACETRACK AND GAMING CENTER

$450 2000

$400 1800

$350 1600 1400$300 1200

$250 1000

$200 800

$150 600 $100 400

$50 200 $0 0

Revenue per Machine Machines

ISLE CASINO AND RACING AT POMPANO PARK

$450 2000

$400 1800

$350 1600 1400 $300 1200

$250 1000

$200 800

$150 600 $100 400

$50 200 $0 0

Revenue per Machine Machines

Jl ~~ - r--_~-v~ V bull ~ -

~

-

--- ~ ~ -I --- --

- -

-- -

-

-- r

rI - -- - ~ -- -

-

Daily Revenue per Machine Compared to Average Number of Machines For Fiscal Years 20062007 - 20142015

FLAGLER DOG TRACK AND MAGIC CITY CASINO

0

200

400

600

800

1000

1200

1400

1600

1800

2000

$0

$50

$100

$150

$200

$250

$300

$350

$400

$450

Ave

rag

e N

um

be

r o

f M

ac

hin

es

Dai

ly R

even

ue

per

Mac

hin

e

Revenue per Machine Machines

CALDER CASINO AND RACE COURSE

0

200

400

600

800

1000

1200

1400

1600

1800

2000

$0

$50

$100

$150

$200

$250

$300

$350

$400

$450

Ave

rag

e N

um

be

r o

f M

ac

hin

es

Dai

ly R

even

ue

per

Mac

hin

e

Revenue per Machine Machines

MIAMI JAI ALAI

0

200

400

600

800

1000

1200

1400

1600

1800

2000

$0

$50

$100

$150

$200

$250

$300

$350

$400

$450

Ave

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Revenue per Machine Machines

22

-- rv ~ -

-

~

-

-

-

Daily Revenue per Machine Compared to Average Number of Machines For Fiscal Years 20062007 - 20142015

HIALEAH PARK

0

200

400

600

800

1000

1200

1400

1600

1800

2000

$0

$50

$100

$150

$200

$250

$300

$350

$400

$450

Ave

rag

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Revenue per Machine Machines

DANIA JAI ALAI (1)

0

200

400

600

800

1000

1200

1400

1600

1800

2000

$0

$50

$100

$150

$200

$250

$300

$350

$400

$450

Ave

rag

e N

um

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Revenue per Machine Machines

ALL FACLITIES COMBINED

0

1000

2000

3000

4000

5000

6000

7000

8000

$0

$50

$100

$150

$200

$250

$300

$350

$400

$450

Ave

rag

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Revenue per Machine Machines

(1) Danias Casino was open February 20 2014 through October 12 2014

23

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CIL

ITY

Pari-Mutuel Permitholders with 2014-2015 Operating Licenses

--0

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-0 -I

Pensacola Greyhound Track

bestbet Jacksonville

Orange Park Kennel Club

St Johns Greyhound Park

Creek Entertainment Gretna

Ocala Poker amp Jai Alai

Daytona B K C West Volusia

Sanford Orlando Penn Sanford

Orlando Jai Alai

Melbourne Greyhound Park

Sarasota Kennel Club

Fort Pierce Jai Alai

Naples Fort Myers Greyhound

Palm Beach K C P B Greyhound

The Isle at Pompano Park

Mardi Gras Casino Racetrack

Dania J A Dania Summer J A

Gulfstream GPTARP Tropical

Calder Casino

Miami Summer

8 Jai Alai

5 Thoroughbred

1 Harness

1 Limited Intertrack Wagering License (5506308 FS)

Hamilton Jai Alai C C

8 Slot Machine Gaming Facilities

C 24 Cardrooms

C

C

C

C

C

C

C

C

C

C

C

Ocala Breedersrsquo Sales

Tampa Bay Downs

Derby Lane

Tampa Greyhound Track

19 Greyhound

C

C

Key

S

S

S

S

C

C

C

5 Quarter Horse

Hialeah Park

S

S

C

Hamilton Downs

South Marion

C

Ebro Greyhound ParkC

C S

Ocala Breedersrsquo Sales

C

S

Flagler Dog Track amp Magic City Casino C S Facilities where two or more permits operate 2014 October 23

24

GREYHOUND PERMITHOLDERS

Florida remains the leader in greyhound racing in the United States with 19 permitholders operating at 12 tracks throughout the state A total of 3515 completed performances including charity and scholarship performances were conducted during this past fiscal year a minimal change from the previous year

During Fiscal Year 20142015 handle wagered on live greyhound performances decreased by approximately two percent Intertrack handle wagered on broadcasts of live Florida greyhound performances decreased by approximately three percent Simulcast handle wagered on broadcasts of performances from outside the state increased by approximately two percent Intertrack simulcast handle wagered on broadcast of performances from outside the state increased by approximately 15 percent Overall there was a decrease in total handle by approximately one percent for the Florida greyhound industry

Total paid attendance decreased by approximately three 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 approximately four percent during Fiscal Year 20142015 The greyhound industry accounted for approximately 303 percent of Floridarsquos total revenue and 319 percent of total handle from pari-mutuel performances

Greyhound permitholders reported paying a total of $25631721 in purses during Fiscal Year 20142015 For more detail on purses paid please refer to the following information by permitholder The division was able to confirm reported purse amounts from the weekly purse reports submitted in accordance with Section 61D-8006 Florida Administrative Code

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 Section 5501647 Florida Statutes provides a greyhound permitholder with credits in an amount equal to the uncashed pari-mutuel tickets remitted in the prior state fiscal year to the state which is applied against any taxes imposed the next fiscal year Additionally Section 5501647 Florida Statutes requires each permitholder to pay an amount not less than 10 percent of the credit provided by this section to any bona fide organization that promotes or encourages the adoption of greyhounds During Fiscal Year 20142015 total contributions provided to greyhound adoption units amounted to $136466 which exceeded the minimum statutory requirement

Total Live Performances (Completed) (1)

(1) Performances where eight or more races were h

3515 eld

Total Paid Attendance 276495

Total Live Performances (Actual) 3530 Total Admission Tax $11585

Total Racing Days 2392

Daytona Beach Kennel Club Inc Volusia County

Website wwwdaytonagreyhoundcom Telephone MailingStreet Address 960 South Williamson Boulevard Daytona Beach Florida 32114-7247 Fax

Meet Period 12152014 to 06302015

Racing Results Live Performances (Completed) 248 Purses Paid $1002456 Live Performances (Actual) 250 Racing Days 168 Paid Attendance 0

Total Admission Tax $0

3862526484 3862524808

Derby Lane St Petersburg Kennel Club Inc

Pinellas County

Website wwwderbylanecom MailingStreet Address 10490 Gandy Boulevard St Petersburg Florida 33702-2395 Telephone

Fax

Meet Period 01012015 to 06302015

Racing Results Live Performances (Completed) 207 Purses Paid $2197236 Live Performances (Actual) 207 Racing Days 155 Paid Attendance 0

Total Admission Tax $0

7278123339 7278123305

25

Ebro Greyhound Park Washington County Kennel Club Inc

Washington County

Website wwwgoebrocom Telephone MailingStreet Address 6558 Dog Track Road Ebro Florida 32437-1142 Fax

Meet Period 07012014 to 09202014 and 05022015 to 06302015

Racing Results Live Performances (Completed) 184 Purses Paid $463061 Live Performances (Actual) 184 Racing Days 92 Paid Attendance 8844

Total Admission Tax $323

8502343943 8505354442

Flagler Dog Track West Flagler Associates Ltd

Dade County

Website wwwmagiccitycasinocom Mailing Address Post Office Box 350940 Miami Florida 33135-0940 Telephone Street Address 401 NW 38th Court Miami Florida 33126-5638 Fax

Meet Period 07012014 to 10252014 and 06022015 to 06302015

Racing Results Live Performances (Completed) 153 Purses Paid $3396362 Live Performances (Actual) 163 Racing Days 103 Paid Attendance 0

Total Admission Tax $0

3056493000 3056314529

HampT Gaming Inc Dade County

See Mardi Gras Racetrack and Gaming Centers contact information for detail

Meet Period 02152015 to 04302015 at Mardis Gras

Racing Results Live Performances (Completed) 106 Purses Paid $1055684 Live Performances (Actual) 106 Racing Days 53 Paid Attendance 0

Total Admission Tax $0

Jacksonville Kennel Club Inc Jacksonville Greyhound Racing Inc

Duval County

Website wwwbestbetjaxcom Mailing Address Post Office Box 959 Orange Park Florida 32067-0959 Telephone Street Address 201 Monument Road Jacksonville Florida 32225-8106 Fax

Meet Period 07022014 to 09282014 at Orange Park

Racing Results Live Performances (Completed) 104 Purses Paid $931749 Live Performances (Actual) 104 Racing Days 77 Paid Attendance 0

Total Admission Tax $0

9046460001 9046460420

Jefferson County Kennel Club Inc Jefferson County

Mailing Address Post Office Box 400 Monticello Florida 32345-0400 Telephone Street Address 3079 North Jefferson Street Monticello Florida 32344-5685 Fax

Jefferson County license was suspended during the 20142015 year therefore no live Meet Period

performances were conducted Racing Results Live Performances (Completed) 0 Purses Paid $0 Live Performances (Actual) 0 Racing Days 0 Paid Attendance 0

Total Admission Tax $0

8509972561 8509973871

License Acquisitions LLC (Palm Beach Greyhound Racing) Palm Beach County

See Palm Beach Kennel Clubs contact information for detail

Meet Period 07012014 to 09302014 at Palm Beach Kennel Club

Racing Results Live Performances (Completed) 118 Purses Paid $986937 Live Performances (Actual) 118 Racing Days 92 Paid Attendance 6777

Total Admission Tax $91

26

Mardi Gras Racetrack and Gaming Center Hartman and Tyner Inc

Broward County

Website wwwmgflacom MailingStreet Address 831 North Federal Highway Hallandale Beach Florida 33009-2410

Meet Period 12012014 to 02142015

Racing Results Live Performances (Completed) 105 Purses Paid Live Performances (Actual) 106 Racing Days 53 Paid Attendance

Total Admission Tax

Telephone Fax

$1027511

0 $0

954-924-3200 9549243143

Melbourne Greyhound Park LLC Brevard County

Website wwwmgparkcom MailingStreet Address 1100 North Wickham Road Melbourne Florida 32935-8941

Meet Period 01022015 to 04182015

Racing Results Live Performances (Completed) 108 Purses Paid Live Performances (Actual) 108 Racing Days 92 Paid Attendance

Total Admission Tax

Telephone Fax

$371026

0 $0

3212599800 3212593437

Naples-Ft Myers Greyhound Track Southwest Florida Enterprises Inc

Lee County Website wwwnaplesfortmyersdogscom Mailing Address Post Office Box 2567 Bonita Springs Florida 34133-2567 Street Address 10601 Bonita Beach Road SW Bonita Springs Florida 34135-5620

Meet Period 10312014 to 05252015

Racing Results Live Performances (Completed) 398 Purses Paid Live Performances (Actual) 399 Racing Days 191 Paid Attendance

Total Admission Tax

Telephone Fax

$1701827

159675 $10158

2399922411 2399479244

Orange Park Kennel Club Inc Jacksonville Greyhound Racing Inc

Clay County

Website wwwbestbetjaxcom Mailing Address Post Office Box 959 Orange Park Florida 32067-0959 Street Address 455 Park Avenue Orange Park Florida 32073-3101

Meet Period 09292014 to 11302014 and 04272015 to 06292015

Racing Results Live Performances (Completed) 145 Purses Paid Live Performances (Actual) 145 Racing Days 108 Paid Attendance

Total Admission Tax

Telephone Fax

$1339454

0 $0

9046460001 9046460420

Palm Beach Kennel Club Investment Corporation of Palm Beach

Palm Beach County

Website wwwpbkennelclubcom MailingStreet Address 1111 North Congress Avenue West Palm Beach Florida 33409-6317

Meet Period 10012014 to 06302015

Racing Results Live Performances (Completed) 349 Purses Paid Live Performances (Actual) 350 Racing Days 271 Paid Attendance

Total Admission Tax

Telephone Fax

$3313872

25373 $815

5616832222 5614719114

Penn Sanford LLC dba Sanford-Orlando Kennel Club Seminole County

See SOKC LLCs contact information for detail Meet Period 07022014 to 12312014

Racing Results Live Performances (Completed) 146 Purses Paid Live Performances (Actual) 146 Racing Days 115 Paid Attendance

Total Admission Tax

$799409

0 0

27

Pensacola Greyhound Racing LLP Escambia County

Website wwwpensacolagreyhoundtrackcom Mailing Address Post Office Box 12824 Pensacola Florida 32591-2824 Telephone Street Address 951 Dog Track Road Pensacola Florida 32506-8236 Fax

Meet Period 07022014 to 1042014 and 01232015 to 06282015

Racing Results Live Performances (Completed) 160 Purses Paid $827398 Live Performances (Actual) 160 Racing Days 128 Paid Attendance 0

Total Admission Tax $0

8504558595 8504538883

SOKC LLC dba Sanford-Orlando Kennel Club Seminole County

Website wwwsanfordorlandokccom MailingStreet Address 301 Dog Track Road Longwood Florida 32750-6558 Telephone Meet Period 01012015 to 06292015 Fax

Racing Results

Live Performances (Completed) 181 Purses Paid $915315 Live Performances (Actual) 181 Racing Days 129 Paid Attendance 0

Total Admission Tax $0

4078311600 4078313997

Sarasota Kennel Club Inc Sarasota County

Website wwwsarasotakennelclubcom Telephone MailingStreet Address 5400 Bradenton Road Sarasota Florida 34234-2999 Fax

Meet Period 11072014 to 04252015

Racing Results Live Performances (Completed) 193 Purses Paid $791149 Live Performances (Actual) 193 Racing Days 143 Paid Attendance 75826

Total Admission Tax $198

9413557744 9413512207

St Johns Greyhound Park (Bayard Raceways Inc) Jacksonville Greyhound Racing Inc

St Johns County

Website wwwbestbetjaxcom Mailing Address Post Office Box 959 Orange Park Florida 32067-0959 Telephone Street Address 6322 Racetrack Road Jacksonville Florida 32259-2107 Fax

Meet Period 12012014 to 04262015 at Orange Park

Racing Results Live Performances (Completed) 166 Purses Paid $1652523 Live Performances (Actual) 166 Racing Days 124 Paid Attendance 0

Total Admission Tax $0

9046460001 9046460420

Tampa Greyhound Track TBDG Acquisition LLC

Hillsborough County

Website wwwtgtpokercom Mailing Address Post Office Box 8096 Tampa Florida 33674-8096 Telephone Street Address 8300 North Nebraska Ave Tampa Florida 33604-3107 Fax

Meet Period 07012014 to 12312014 at Derby Lane Racing Results Live Performances (Completed) 209 Purses Paid $2113033 Live Performances (Actual) 209 Racing Days 156 Paid Attendance 0 Paid Attendance 0 Total Admission Tax $0 Total Admission Tax $0

8139324313 8139325048

West Volusia Racing Inc Volusia County

See Daytona Beach Kennel Clubs contact information for detail

Meet Period 07012014 to 12132014 at Daytona Beach Kennel Club

Racing Results Live Performances (Completed) 235 Purses Paid $745719 Live Performances (Actual) 235 Racing Days 142 Paid Attendance 0

Total Admission Tax $0

28

JAi ALAI PERMITHOLDERS

Florida was the first state in the nation to conduct jai alai performances with the first fronton being built in 1926 There are eight jai alai permitholders operating at six frontons throughout Florida In fact Florida is now the only state where pari-mutuel wagering on live jai alai games is conducted A total of 925 completed performances including charity and scholarship performances were conducted during this past fiscal year an increase of approximately 19 percent from the previous fiscal year

During Fiscal Year 20142015 handle wagered on live jai alai performances decreased by approximately 39 percent Intertrack handle wagered on broadcasts of live Florida jai alai performances decreased by approximately 43 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 approximately 41 percent for the Florida jai alai industry

Total jai alai revenue to the state decreased by approximately three percent during Fiscal Year 20142015 The jai alai industry accounted for approximately 32 percent of Floridarsquos total revenue and 19 percent of total handle from pari-mutuel performances

Permitholders reported paying a total of $4745469 in playersrsquo awards For more detail on playersrsquo awards paid please refer to the following information by permitholder

Total paid attendance decreased by 100 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 (Completed) (1) 925 Total Paid Attendance 0 (1) Performances where eight or more games were held

Total Performances (Actual) 925

Total Gaming Days 522 Total Admission Tax $0

Dania Jai Alai Dania Entertainment Center LLC

Broward County

Website wwwcasinodaniabeachcom Telephone MailingStreet Address 301 East Dania Beach Boulevard Dania Beach Florida 33004-3016 Fax

Meet Period 10072014 to 12302014

Gaming Results Live Performances (Completed) 180 Paid Attendance 0 Live Performances (Actual) 180 Total Admission Tax $0 Live Operating Days 70 Players Awards Paid $939484

9549272841 9549257529

Dania Summer Jai Alai Dania Entertainment Center LLC

Broward County

See Dania Jai Alais contact information for detail

Meet Period 07012014 to 10062014 at Dania Jai Alai

Gaming Results Live Performances (Completed) 109 Paid Attendance 0 Live Performances (Actual) 109 Total Admission Tax $0 Live Operating Days 55 Players Awards Paid $622035

Ft Pierce Jai Alai Fronton Holdings LLC

St Lucie County

Website wwwcasinomiamijaialicom Telephone MailingStreet Address 1750 South Kings Highway Ft Pierce Florida 34945-3099 Fax

Meet Period 02272015 to 03272015 Miscellaneous Revenue to State $34538 (See Section 55009511(4) Florida Statutes for detail) Gaming Results Live Performances (Completed) 41 Paid Attendance 0 Live Performances (Actual) 41 Total Admission Tax $0 Live Operating Days 21 Players Awards Paid $152543

7724647500 7724640099

29

Hamilton Jai Alai and Poker Richmond Entertainment Inc

Hamilton County

MailingStreet Address 6968 US Highway 129 South Jasper Florida 32052-6774 Telephone Fax

Meet Period 05172015 to 06242015

Gaming Results Live Performances (Completed) 228 Paid Attendance 0 Live Performances (Actual) 228 Total Admission Tax $0 Live Operating Days 38 Players Awards Paid $17000

3866380011 3866380033

Miami Jai Alai Fronton Holdings LLC

Dade County

Website wwwcasinomiamijaialicom Telephone MailingStreet Address 3500 NW 37th Avenue Miami Florida 33142-4923 Fax

Meet Period 11022014 to 04302015

Gaming Results Live Performances (Completed) 153 Paid Attendance 0 Live Performances (Actual) 153 Total Admission Tax $0 Live Operating Days 153 Players Awards Paid $1461314

3056336400 3056347013

Ocala Poker and Jai Alai Second Chance Jai Alai LLC

Marion County

Website wwwocalapokerroomcom Mailing Address Post Office Box 580 Orange Lake Florida 32681-0580 Telephone Street Address 4601 NW Highway 318 Reddick Florida 32686 Fax

Meet Period 02022015 to 03022015 Miscellaneous Revenue to State $22000 (See Section 55009511(4) Florida Statutes for detail) Gaming Results Live Performances (Completed) 41 Paid Attendance 0 Live Performances (Actual) 41 Total Admission Tax $0 Live Operating Days 21 Players Awards Paid $147480

3525912345 3525913402

Orlando Jai Alai RB Jai Alai LLC Seminole County

Website wwworlandoliveeventscom Telephone MailingStreet Address 6405 South Highway 17-92 Fern Park Florida 32730-2057 Fax

Meet Period 04032015 to 05302015

Miscellaneous Revenue to State $15200 (See Section 55009511(4) Florida Statutes for detail) Gaming Results Live Performances (Completed) 43 Paid Attendance 0 Live Performances (Actual) 43 Total Admission Tax $0 Live Operating Days 34 Players Awards Paid $0

4073396221 4078314689

Summer Jai Alai Partnership Dade County

See Miami Jai Alais contact information for detail

Meet Period 08032014 to 10312014 and 05012015 to 06292015 at Miami Jai Alai

Gaming Results Live Performances (Completed) 130 Paid Attendance 0 Live Performances (Actual) 130 Total Admission Tax $0 Live Operating Days 130 Players Awards Paid $1405613

30

THOROUGHBRED PERMITHOLDERS

Florida continues to be a premier thoroughbred racing state with five permitholders operating at three tracks located in Central and South Florida A total of 330 completed performances including charity and scholarship performances were conducted during this past fiscal year a decrease of approximately 21 percent from the previous fiscal year

During Fiscal Year 20142015 handle on live thoroughbred performances increased by approximately four percent Handle from intertrack wagering increased approximately six percent Simulcast handle wagered on broadcasts of performances from outside the state decreased by approximately 46 percent Intertrack simulcast handle decreased by approximately two percent Overall total handle decreased by approximately 11 percent for the Florida thoroughbred industry

Total thoroughbred revenue to the state during Fiscal Year 20142015 decreased by approximately 12 percent from the prior year The thoroughbred industry accounted for approximately 581 percent of Floridarsquos total revenue and 601 percent of total handle from pari-mutuel performances

Permitholders reported paying a total of $86208744 in purses For more detail on purses paid please refer to the following information by permitholder The Florida Thoroughbred Breedersrsquo and Ownersrsquo Association did not dispute the amount of purses paid reported by the permitholders

Total paid attendance increased by eight 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 (Completed) (1) 330 Total Paid Attendance 101165

(1) Performances where eight or more races were held

Total Performances (Actual) 391

Total Racing Days 335 Total Admission Tax $20675

Calder Race Course Inc Churchill Downs Inc

Dade County

Website wwwcaldercasinocom Telephone MailingStreet Address 21001 NW 27th Avenue Miami Gardens Florida 33056-1461 Fax

Meet Period 10082014 to 11302014

Racing Results Live Performances (Completed) 40 Purses Paid $7375507 Live Performances (Actual) 100 Racing Days 44 Paid Attendance 0

Total Admission Tax $0

3056251311 3056252505

Gulfstream Park Racing Association Inc Stronach Group Broward County

Website wwwgulfstreamparkcom Telephone MailingStreet Address 901 South Federal Highway Hallandale Beach Florida 33009-7124 Fax

Meet Period 07012014 and 12062014 to 05222015 and 06302015

Racing Results Live Performances (Completed) 120 Purses Paid $62094688 Live Performances (Actual) 121 Racing Days 121 Paid Attendance 0

Total Admission Tax $0

9544547000 9544576291

Gulfstream Park Thoroughbred After Racing Program Inc Stronach Group Broward County

See Gulfstream Park Racing Association Incs contact information for detail

Meet Period 07042014 to 9072014 and 12102014

Racing Results Live Performances (Completed) 39 Purses Paid $1493679 Live Performances (Actual) 39 Racing Days 39 Paid Attendance 0

Total Admission Tax $0

31

Tampa Bay Downs Inc Hillsborough County

Website wwwtampabaydownscom Mailing Address Post Office Box 2007 Oldsmar Florida 34677-7007 Street Address 11225 Race Track Road Tampa Florida 33626-3122

Meet Period 07012014 11292014 to 05032015 and 06302015

Racing Results Live Performances (Completed) 91 Purses Paid Live Performances (Actual) 91 Racing Days 91 Paid Attendance

Total Admission Tax

Telephone Fax

$15244870

101165 $20675

8138554401 8138543539

Tropical Park LLC Churchill Downs Inc

Dade County See Calders contact information for detail

Meet Period 09112014 to 10042014 and 05232015 to 06282015 at Gulfstream Park

Racing Results Live Performances (Completed) 40 Purses Paid Live Performances (Actual) 40 Racing Days 40 Paid Attendance

Total Admission Tax

$0

0 $0

32

QUARTER HORSE PERMITHOLDERS

There are five permitholders conducting quarter horse racing performances at five tracks located in the State of Florida In Fiscal Year 20142015 a total of 117 completed performances were conducted an increase of approximately 17 percent from the previous fiscal year

During Fiscal Year 20142015 handle wagered on live quarter horse performances decreased by approximately five percent Intertrack handle wagered on broadcasts of performances increased by approximately 68 percent Simulcast handle wagered on broadcasts of performances from outside the state had no changes along with intertrack simulcast handle Overall total handle increased by approximately two percent for the Florida quarter horse industry

Total quarter horse revenue to the state during Fiscal Year 20142015 increased by approximately 16 percent The quarter horse industry accounted for approximately 11 percent of Floridarsquos total revenue and 03 percent of total handle from pari-mutuel performances

Permitholders reported paying a total of $6391000 in purses For more detail on purses paid please refer to the following information by permitholder The Florida Quarter Horse Breedersrsquo and Ownersrsquo Association was able to confirm the amount of purses paid reported by Hialeah Park

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

Total Performances (Completed) (1) 117 Total Paid Attendance 0 (1) Performances where eight or more races were held

Total Performances (Actual) 119

Total Racing Days 66 Total Admission Tax $0

Gretna Racing LLC Gadsden County

Website wwwcreekentertainmentcom Mailing Address Post office Box 70 Grenta Florida 32332 Telephone

Street Address 501 Racetrack Drive Gretna Florida 32332

Meet Period 07052014 to 10052014

Racing Results Live Performances (Completed) 38 Purses Paid $167000 Live Performances (Actual) 38 Racing Days 10 Paid Attendance 0

Total Admission Tax $0

8508756920

Hamilton Downs Horsetrack LLC Hamilton County

Mailing Address 6968 US Highway 129 Jasper Florida 32052-6774 Telephone

Street Address 2220 Northwest County Road 143 Jennings Florida 32053 Fax

Meet Period 06142015 to 06182015

Racing Results Live Performances (Completed) 20 Purses Paid $22000 Live Performances (Actual) 20 Racing Days 5 Paid Attendance 0

Total Admission Tax $0

3866380011

3866380033

Hialeah Park South Florida Racing Association LLC

Dade County

Website wwwhialeahparkcasinocom Telephone Mailing Address Post Office Box 158 Hialeah Florida 33011 Fax Street Address 2200 East 4th Avenue Hialeah Florida 33010

Meet Period 12262014 to 03032015

Racing Results Live Performances (Completed) 39 Purses Paid $5852000 Live Performances (Actual) 40 Racing Days 40 Paid Attendance 0

Total Admission Tax $0

3058858000 3058878006

33

Ocala Breeders Sales Company Inc Marion County

Website wwwobssalescom Telephone Mailing Address Post Office Box 99 Ocala Florida 34478-0099 Fax Street Address 1701 Southwest 60th Avenue Ocala Florida 34474-1800

Meet Period 1272015

Racing Results Live Performances (Completed) 0 Purses Paid $310000 Live Performances (Actual) 1 Racing Days 1 Paid Attendance 0

Total Admission Tax $0

3522372154 3522372357

South Marion Real Estate Holdings LLC Central Florida Gaming LLC

Marion County

Mailing Address Post Office Box 6331 Ocala Florida 34478 Telephone Street Address 6390 SE 177th Place Summerfield Florida 34491 Fax

Meet Period 07012014 to 07102014

Racing Results Live Performances (Completed) 20 Purses Paid $40000 Live Performances (Actual) 20 Racing Days 10 Paid Attendance 0

Total Admission Tax $0

3528177522 None Listed

34

~ ra- HARNESS PERMITHOLDERS

PARI-MUTUEL INDUSTRY

Pompano Park is the only permitholder conducting harness horse racing performances in the State of Florida A total of 126 completed performances including charity and scholarship performances were conducted during this past fiscal year which is the same as the previous year

During Fiscal Year 20142015 handle wagered on live harness performances increased by approximately three percent Intertrack handle wagered on broadcasts of live Florida harness performances increased by approximately 33 percent Simulcast handle wagered on broadcasts of performances from outside the state increased by approximately seven percent while intertrack simulcast handle increased by approximately six percent Overall total handle increased by approximately seven percent for the Florida harness industry

Total revenue to the state during Fiscal Year 20142015 increased by approximately four percent from the prior fiscal year The harness industry accounted for approximately 73 percent of Floridarsquos total revenue and 58 percent of total handle from pari-mutuel performances

Pompano Park reported paying $8614066 in purses For more detail on purses paid please refer to the information below The Florida Standardbred Breedersrsquo and Ownersrsquo Association was able to confirm the amount of purses paid reported by Pompano Park

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

Total Performances (Completed) (1) 126 Total Paid Attendance 0 (1) Performances where eight or more races were held

Total Performances (Actual) 126

Total Racing Days 126 Total Admission Tax $0

Isle Casino and Racing at Pompano Park PPI Inc

Broward County

Website pompano-parkisleofcapricasinoscom Telephone 9549722000 MailingStreet Address 777 Isle of Capri Circle Pompano Beach Florida 33069-3104 Fax 9549700882

Meet Period 10042014 to 06272015

Racing Results Live Performances (Completed) 126 Purses Paid $8614066 Live Performances (Actual) 126 Racing Days 126 Paid Attendance 0

Total Admission Tax $0

SUMMARY

During Fiscal Year 20142015 the total handle wagered for all industries exceeded $779 million a decrease of approximately eight percent from the prior fiscal year Total pari-mutuel completed performances including charity and scholarship performances conducted during Fiscal Year 20142015 increased by approximately one percent from the previous fiscal year

The state realized revenue from performances of approximately $109 million a decrease of roughly eight percent from the prior fiscal year Of the $109 million collected greyhound permitholders accounted for 303 percent thoroughbreds for 581 percent harness for 73 percent jai alai for 32 percent and quarter horse for 11 percent

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

35

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 50 national champions Florida also produced ldquoAffirmedrdquo the eleventh horse to have swept the Triple Crown (1978) OcalaMarion County Florida is home to some of the leading breeding farms in the country The industry boasts 19 classic wins (Kentucky Derby Preakness Stakes and Belmont Stakes) 26 Breedersrsquo Cup Day champions and six horses of the year

The Florida Thoroughbred Breedersrsquo and Ownersrsquo Association (FTBOA) funds the Florida-bred Stakes Program which is implemented at Floridas Thoroughbred racetracks Through a percentage of pari-mutuel handle Florida Thoroughbred permitholders contributed $7685619 to the FTBOA during Fiscal Year 20142015 The FTBOA paid out $4988595 in Breedersrsquo Awards and $1294250 through the Florida-bred Stakes Program The Florida-bred Stakes Program includes ldquoFlorida Sire Stakesrdquo at Gulfstream Park ldquoSunshine Millions Previewrdquo at Gulfstream Park West ldquoFlorida Cup Dayrdquo at Tampa Bay Downs and additional funds for supplements to Florida-bred Preferred Stakes Races during the Gulfstream and Tampa Bay Downsrsquo meets

The Florida Standardbred Breedersrsquo and Ownersrsquo Association a non-profit organization and the only organized representative of Standardbred horsemen in the State of Florida is the designated association for the allocation and distribution of funds for Florida-bred racing Promotional activities include providing breeder and stallion awards for eligible Florida-bred horses during Pompano Parkrsquos 20142015 meet as well as awards for Florida Breedersrsquo Stake races The FSBOA also inaugurated a Breeder Incentive program in 2014 with the goal of offering Standardbred breeders a financial reward for the production of Florida-bred foals This program will continue in future years 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 $1013697

Section 5502625(5)(a) Florida Statutes designates the Florida Quarter Horse Breedersrsquo and Ownersrsquo Association (FQHBOA) as the authorized organization to receive breeders and awards payments from the permitholders and make payments in accordance with Florida Statutes

By agreement Hialeah Park pays 2 percent of the total purse to FQHBOA for breedersrsquo and ownersrsquo awards This is in excess of statutory requirements Other tracks pay a sum equal to the breaks plus one percent of all pari-mutuel pools conducted during their meets for supplementing purses and prizes for the general promotion of owning and breeding quarter horses in Florida as authorized in Florida Statutes

During 20142015 $115000 was paid out to 63 ownersrsquo and breedersrsquo in awards Each fiscal year total awards have increased since itrsquos first awards in 20092010

Note This promotional program information is provided by respective Breeders and Owners Associations

36

UNIVERSITY OF FLORIDA COLLEGE OF VETERINARY MEDICINE RACING LABORATORY

The Florida Racing Laboratory in the College of Medicine at the University of Florida is an International Organization for Standardization ISO 17025 accredited laboratory that employs various procedures to detect and identify prohibited drugs medications stimulants depressants hypnotics local anesthetics and drug-masking agents in the blood urine or other bodily fluids of racing horses and greyhounds

During Fiscal Year 20142015 the Laboratory received and processed 67587 samples and performed 254238 analyses The vigilant monitoring of samples by the Laboratory serves to deter the use of prohibited drugs in racing animals in Florida

Horse UrineBlood Greyhound Urine 1 Investigative Samples Received 16337 51233 17 Samples Analyzed 16280 30340 17 Number of Analyses 76382 177815 41 Positives 163 9 NA

1 Volume Not Sufficient For Testing 21711 (424 of total number of samples received) Note From January 31 2015 through June 14 2015 there were 14509 greyhound samples collected Of this total 5296 were testable samples and 9213 were quantity not sufficient for analysis During this timeframe there were 2398 attempts to collect samples from greyhounds that did not urinate

DRUG POSITIVES FOR FISCAL YEAR 20142015

Types of Positives (ARCI Drug Class) Horse Greyhound Acepromazine metabolite (3) 5 0

Acepromazine metabolite (3) Methocarbamol (4) Phenylbutazone (na) 1 0

Benzoylecgonine (1) 0 3

Boldenone (3) 4 0

Carprofen (4) 0 1

Clenbuterol (3) 51 0

Clenbuterol (3) Flunixin (4) 1 0

Dimethylsuloxide (DMSO) (5) 15 0

Flunixin (4) 5 2

Glycopyrrolate (3) 1 0

Ibuprofen (4) Methocarbamol (4) 1 0

Isoxsuprine (4) 1 0

Methocarbamol (4) 5 0

Naproxen (4) 1 0

Naproxen (4) Phenylbutazone (na) 1 0

Phenylbutazone (NA) 56 0

Procaine (3) 2 2

Testosterone (3) 5 0

Testosterone (3) Boldenone (3) 1 0

Testosterone (3) Nandrolone (3) Dimethylsuloxide (DMSO) (5) 3 0

Theobromine (4) 0 1

Zipaterol (2) 4 0

TOTALS 163 9

Class (1) Stimulant and depressant drugs that have the highest potential to affect performance and that have no generally accepted meidcal use in the racing horse

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 horse but the pharmacology of which

suggests less potential to affect performance than drugs in Class 2 Class (4) This class includes therapeutic medications that would be expected to have less potential to affect performance than those

in Class 3 Class (5) This class includes therapeutic medications for which concentration limits have been established by the racing jurisdictions

as well as certain miscellaneous agents such as dimethylsulfoxide (DMSO) and other medications as determined by the regulatory bodies

37

F

INA

NC

IAL

ST

AT

EM

EN

TS

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

SLOT ACTIVITIES AND INDIAN GAMING COMPACT FISCAL YEAR 20142015

State Revenue From Regular Performances Tax on Attendance $ 32258 Daily License Fees 2317268 Tax on Handle 8543609

State Revenue From Pari-Mutuel Performances (1) $ 10893135

Other State Revenue Occupational Licenses $ 525302 Fingerprint Fees 235539 Escheated Tickets (2) 795228 Racing Scholarship Funds (2) 0 PMW Trust Fund - Drug Fines 87650 Miscellaneous Revenue 32581 General Revenue Fund - Other Fines 20025

Other State Revenue $ 1696325

Total Pari-Mutuel State Revenue $ 12589460

State Revenue From Cardrooms Table Fees $ 693000 Gross Receipts(3) 13589789 Occupational Licenses 184502

Total State Revenue From Cardrooms $ 14467291

State Revenue From Slots CompulsiveAddictive Gambling Fee (4) $ 1750000 Facility License Fee (4) 14000000 Slot Taxes(5) 182584841 Fingerprint Fees 30028 Occupational Licenses 337334 Miscellaneous Revenue 5572 Miscellaneous Fines 11300

Total State Revenue From Slots $ 198719075

Total State Revenue Generated From Pari-Mutuel Cardroom and Slots $ 225775826

State Revenue From Indian Gaming Compact Indian Gaming Compact (6) $ 255610619 Indian Gaming Compact Reimbursements 253772

Total State Revenue From Indian Gaming Compact $ 255864391

TOTAL STATE REVENUE GENERATED $ 481640217

(1) Daily license fees and taxes reported above reported above are amounts collected and not reflect amounts due

(2) Escheated tickets and Racing Scholarship Funds are distributed to the Department of Education

(3) One-half of cardroom gross receipts is deposited into the General Revenue Fund

(4) Both amounts include payments from Calder Casio and Race Course Gulfstream Park Racing and Casino Mardi Gras Racetrack and Gaming Center Isle Casino and Racing at Pompano Park Flagler Dog Track and Magic City Casino Miami Jai Alai and South Florida Racing Association (Hialeah Park)

(5) Slot taxes are distributed to the Department of Education

(6) Indian Gaming Compact payments are deposited into the General Revenue Fund

38

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

BALANCE SHEET SPECIAL REVENUE FUND

FOR FISCAL YEAR ENDED JUNE 30 2015

2015 2014

ASSETS

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

$ 753311 3254344

368284 15699389

(36217) 5066

286564

$ 6567906731219

34812815266142

(32884)11371

175988

TOTAL ASSETS $ 20330741 $ 23156753

LIABILITIES amp FUND EQUITY Liabilities Accounts payable $ 98554 $ 131567 Accrued salaries 282993 245289 Due to other funds 15432 4325 Due to other state agencies 14092160 13612023 Due to general revenue 685418 665939 Compensated absences - 9313

Total Liabilities 15174556 14668455

Fund Equity Unreserved 5156185 8488298

Total Fund Equity 5156185 8488298

TOTAL LIABILITIES amp FUND EQUITY $ 20330741 $ 23156753

The financial statements and notes are for informational purposes only

39

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 2015

FINAL 2015 2014

BUDGET ACTUAL VARIANCE ACTUAL

REVENUES

Fees Charges Commissions and Sales

Licenses and Permits

Taxes

Fines Forfeits Judgments and Settlements

Interest and Dividends Net

Refunds

Miscellaneous Receipts

$ 19552155

552304

197324441

212335

29537

250000

211412

$ 19301397

712058

198093473

95112

122153

254983

31106

$ (250758) $

159754

769032

(117223)

92616

4983

(180306)

19569151

502696

190162520

116787

84893

270769

213872

Total Revenues 218132184 218610282 478098 210920688

EXPENDITURES CURRENT OPERATING

Salaries

Other Personal Services

Other Operating Expenditures

Operation of Motor Vehicles

Risk Management

State Attorney-Slots

PMW Lab Services

PMW Compliance System

TrDMSHR SVCSSTW Contract

Cardroom Tax Distribution

Other Contracted Services

Compulsive Gambling Prevention

Racing Animal Med Research

OPERATING CAPITAL OUTLAY

Acquisition of Motor Vehicles

Assessment for Fingerprinting

Service Charge to General Revenue

Refunds

Transfer to FDLE Slots Investigation

Transfers to Other Funds

Transfers to General Revenue

7104979 1677615 976075 81743

169792 222971

2266000 296476 58635

1800000 141731 930000 100000

23895 24802

460400 3150000 164650

‐188594212

27000000

6494226 1465527 842849 61944

169792 222971

2266000

246396 58635

1701933 29530

930000 93633 12523 20385

374197 2859023

13173 -

184079657

20000000

610753

212087

133226

19799

-

-

-

50080

-

98067

112201

0

6367

11372

4417

86203

290977

151477

-

4514555

7000000

6429448

1237420

736549

78141

105689

208651

2266000

246415

57114

1658542

31082

600000

100000

32240

54798

320769

2937007

132397

-

175530395

18500000

Total Expenditures 235243976 221942395 13301581 211262657

Excess (Deficiency) of Revenues Over (Under) Expenditures

FUND BALANCE JULY 1 2014

(17111792)

8488298

(3332113)

8488298

(12823484)

-

(341969)

8830267

FUND BALANCE JUNE 30 2015 $ (8623494) $ 5156185 $ (12823484) $ 8488298 (1) (1)

(1) Does not include budget of $37000000 for category 190000 Investments Actual expenditures for category 190000 were closed into the investment account

The financial statements and notes are for informational purposes only

40

CA

RD

RO

OM

PA

RI-

MU

TU

EL

AN

DS

LO

T S

TA

TU

TE

MA

TR

IX

STATUTE TOPIC GREYHOUND JAI ALAI THOROUGHBRED HARNESS QUARTER HORSE

FEES $80 per race $40 per game $100 per race $100 per race $100 per race

Daily License Fees On Live

On-track Handle

5500951(1)(a) FS 5500951(1)(a) FS 5500951(1)(a) FS 5500951(1)(a) FS 5500951(1)(a) FS

$80 per race but not to exceed $40 per game but not to exceed $100 per race but not to exceed $100 race but not to exceed $500 $100 per race but not to exceed Daily License $500 per day $500 per day $500 per day per day $500 per day

Fees On Simulcast Handle

5500951(1)(a) FS 5500951(1)(a) FS 5500951(1)(a) FS 5500951(1)(a) FS 5500951(1)(a) FS

OUTS (ESCHEATS)

Live On-track Handle

Paid to the state of Florida 5501645(2) FS

Paid to the state of Florida 5501645(2) FS

Retained by permitholder 5502633(3) FS

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)

FS FS

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

TAXES

Tax On Admissions

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

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

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

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

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

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

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

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

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

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

Tax On Live On-track Handle

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

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

05 of handle 55009515(2)(a) FS

05 of handle 55009512(2)(a) FS

1 of handle 5500951(3)(a) FS

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) FS

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

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) FS

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) FS

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) FS

This matrix represents a summary of 2014 Statutes Please refer to the cite noted by statutory topic for specific language governing pari-mutuel wagering

41

STATUTE TOPIC GREYHOUND JAI ALAI THOROUGHBRED HARNESS QUARTER HORSE

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

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 FS

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 FS

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

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

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 FS

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) FS

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

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

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

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 FS

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

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

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

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 FS

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

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

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 FS

Year then tax on handle is 23 5500951(3)(c)2 FS

CHARITY PERFORMANCES

Maximum of five days Maximum of five days Maximum of five days Maximum of five days Maximum of five days 5500351(1) FS 5500351(1) FS 5500351(1) FS 5500351(1) FS 5500351(1) FS

Permitholders are allowed to Permitholders are allowed to One additional scholarship day to conduct one additional day to be conduct two additional tracks located in Hillsborough designated as ldquoGreyhound Adopt- performances known as ldquoRetired County for the benefit of Pasco-A-Pet Day Proceeds are paid to Jai Alai Playersrsquo Charity Dayrdquo for a Hernando Community College bona fide organizations that fund to benefit retired jai alai 5500351(6)(a) and promote the adoption of players 5500351(8) FS 5500351(6)(b) FS greyhounds 5501648(2) FS

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 FS

This matrix represents a summary of 2014 Statutes Please refer to the cite noted by statutory topic for specific language governing pari-mutuel wagering

42

STATUTE TOPIC GREYHOUND JAI ALAI THOROUGHBRED HARNESS QUARTER HORSE

TAX CREDITS amp EXEMPTIONS

(excluding charity performances

unless otherwise noted)

Tax exemption of $360000 per state fiscal year or $500000 for three permitholders that held a full live schedule in 1995 and closest to another state authorizing greyhound racing 55009514(1) FS

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) FS

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 is paid directly to the Jockeys Guild by the permitholders 55009515(6) FS

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

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

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 FS

$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 FS

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

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) FS

This matrix represents a summary of 2014 Statutes Please refer to the cite noted by statutory topic for specific language governing pari-mutuel wagering

43

STATUTE TOPIC STATUTE REFERENCE SUMMARY

FEES

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

TAXES

Tax On Cardroom Gross Receipts

849086(13)(a) FS

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts Pursuant to Section 849086(13)(c) FS one-half credited to Pari-Mutuel Wagering Trust Fund and one-half being credited to the General Revenue Fund

Tax On Admissions 849086(13)(b) FS

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

FINES

Administrative Fine 849086(14)(c) FS An administrative fine up to $1000 for each violation may be imposed on any person who has violated or failed to comply with the provisions of Section 849086 FS

ANNUAL DISBURSEMENT TO COUNTIES AND MUNICIPALITIES

Annual Disbursement To Counties and Municipalities

849086(13)(h) FS One-quarter of moneys deposited into the Pari-Mutuel Wagering Trust Fund shall by October 1 of each year be distributed to the local counties or municipalities where the approved cardrooms are located

This matrix represents a summary of 2014 Statutes Please refer to the cite noted by statutory topic for specific language governing operation of cardooms

44

STATUTE TOPIC STATUTE REFERENCE SUMMARY

FEES

Slot License Fee 551106(1)(a) FS Annual fee for each slot machine facility is $2 million paid with the initial license application and annual 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 551106(3) FS

The tax rate on slot machine revenues is 35 Payment for the tax on slot machine revenues shall be remitted by 3 pm on the 5th day of each calendar month for taxes imposed and collected for the preceding calendar month If the 5th day of the calendar month falls on a weekend payments shall be remitted by 3 pm the first Monday following the weekend

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 for 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 Penalties

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 2014 Statutes Please refer to the cite noted by statutory topic for specific language governing slot operations

45

  • Table of Contents 2014-2015
  • Overview 2014-15
  • Division overview 1415
  • Events Shaping 2014-15
  • Fiscal Years Comparative Data 2014-15
  • PMW Graphs 2014-2015
  • PMW Handle Statistics 2014 2015
  • Guest Handle by Host 2014-2015
  • 20142015 Charity-scholarship
  • Cardroom Statistics 2014-2015
  • Cardroom Revenue 2014 2015
  • Slot Comparative Data 2014-2015
  • Daily revenue per machine 14-15
  • 2014-15 permitholder map for report
  • Permitholder Contact Operating In 84rd annual rpt
  • Promotional Programs for FL Horses 20142015
  • Drug Positives for 2014-15
  • Summary of State Revenue 2014-2015 (Final
  • PMW 06 30 15 Final Report
  • PMW Statute Matrix 2014-2015
  • Cardroom Statute Matrix 2014-2015
  • Slot Statute Matrix 20142015
  • Annual Report Cover 2416pdf
    • Florida Department of Business and Professional Regulation
Page 20: Division of Pari-Mutuel Wagering Annual Report …...2016/03/07  · This annual report encompasses the fiscal year which began July 1, 2014, and ended June 30, 2015. This is the 84th

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 Historical Resources Operating Trust Fund and the Racing Scholarship Trust Fund (Board of Governorsrsquo 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 $1618467 was paid to charitable organizations during Fiscal Year 20142015 bringing the total proceeds disbursed since 1985 to $78134281

RACING SCHOLARSHIP TRUST FUND

The Board of Governors within the Department of Education oversees the Board of Governorsrsquo Operations and Maintenance Trust Fund and ensures that the referenced contributions are used to provide scholarships to deserving students attending Floridas colleges and universities A total of $16885110 has been paid to this fund since the program began in 1949

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 Department of Educationrsquos State School Trust Fund for the support and maintenance of Floridas public schools Since 1957 the total paid into this fund is $95578484 The amount collected from abandoned winning tickets for the State School Trust Fund for this fiscal year is detailed below

Abandoned Winning Tickets Greyhound Permitholders $744478 Jai Alai Permitholders 50750

Total For 20142015 Fiscal Year $795228

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

17

bull C

CARDROOM COMPARATIVE DATA

During Fiscal Year 20142015 there were 25 permitholders that obtained a cardroom license Two did not operate the other 23 operated at 23 pari-mutuel facilities located throughout the state The number of cardroom tables decreased from 788 in Fiscal Year 20132014 to 755 in Fiscal Year 20142015 Cardroom gross receipts decreased from $136163616 to $135888902 and the gross receipts tax decreased from $13615464 to $13589789 this fiscal year Table fees decreased from $788000 to $755000 this fiscal year The overall result was a decrease in total state revenue from $14403464 to $14344789 this fiscal year

Cardroom tax revenue is distributed 50 percent between the Pari-Mutuel Wagering Trust Fund and the General Revenue Fund In accordance with Section 849086(13)(h) Florida Statutes one quarter of the moneys deposited into the Pari-Mutuel Wagering Trust Fund must be distributed to counties and municipalities that approved the cardroom In October 2015 the division distributed approximately $1698723 to the countiesmunicipalities from cardroom gross receipts

CARDROOM GROSS RECEIPTS AND TOTAL STATE REVENUE FISCAL YEARS 20052006 THROUGH 20142015

$0

$20

$40

$60

$80

$100

$120

$140

Mil

lio

ns

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 (A)

Total State Revenue (Gross Receipts Tax

plus Table Fees)

Total State Revenue as a

Percent of Gross Receipts

20052006 $44433359 $4443337 $264000 $4707337 1059 20062007 $54208544 $5420855 $325500 $5746355 1060 20072008 $90863855 $9086385 $875000 $9961385 1096 20082009 $101700243 $10170024 $698000 $10868024 1069 20092010 $104799448 $10479945 $749000 $11228945 1071 20102011 $125141080 $12514108 $718000 $13232108 1057 20112012 $131447663 $13144767 $834000 $13978767 1063 20122013 $132690415 $13269045 $810000 $14079045 1061 20132014 $136163616 $13615464 $788000 $14403464 1058 20142015 $135888902 $13589789 (B) $755000 $14344789 1056

(A) Amount agrees with the number of approved cardroom tables per annual cardroom licenses and reflects the number of tables in operation each fiscal year

(B) Includes additional payment of $89750 for October 2013 recevied in August 2014 due to revised monthly report

18

-----------------------------+-----------------------------------------------------ltmiddotmiddotmiddotmiddot middotmiddotmiddotmiddot middotmiddotmiddotmiddotmiddotmiddot middotmiddotmiddotmiddotmiddot middotmiddotmiddot middotmiddotmiddotmiddotmiddot middotmiddot middotmiddotmiddot middot

COMPONENTS OF CARDROOM REVENUE BY ASSOCIATION

Fiscal Year 20142015

Greyhound Racing Permitholders

Daytona Beach Kennel Club IncWest Volusia Racing Inc Volusia $10260442 $805384 $11065826 $1106583 $55000 $1161583

Derby Lane (St Petersburg Kennel Club Inc) Pinellas 7766643 809669 8576312 857631 45000 902631

Ebro Greyhound Park Washington 2728129 326879 3055008 305500 20000 325500

Flagler Dog Track Dade 6912438 27325 6939763 694874 (C) 23000 717874

Jacksonville Kennel Club Inc Duval 14725776 939280 15665056 1566506 71000 1637506

Mardi Gras Racetrack and Gaming CenterH ampT Gaming Inc Hallandale 5654584 282119 5936703 593670 30000 623670

Melbourne Greyhound Park LLC Brevard 4223440 136195 4359635 435963 34000 469963

Naples-Ft Myers Greyhound Track Lee 6405597 505015 6910612 691063 32000 723063

Orange Park Kennel Club Inc Town of Orange Park 7439673 66615 7506288 750629 39000 789629

Palm Beach Kennel ClubLicense Acquisitions LLC Palm Beach 11544820 1065075 12609895 1260990 75000 1335990

Pensacola Greyhound Racing LLP Escambia 3153303 616385 3769688 376969 20000 396969

Sarasota Kennel Club Inc Sarasota 4894259 772380 5666639 566664 35000 601664

St Johns Greyhound Park (D) St Johns 0 0 0 0 1000 1000

Tampa Greyhound Track Hillsborough 2040726 74567 2115293 211529 1000 212529

Total Greyhound Permitholders $87749830 $6426888 $94176718 $9418571 $481000 $9899571

Jai Alai Permitholders

Dania Jai AlaiSummersport Enterprises LLC Hallandale $5976 $84872 $90848 $9085 $1000 $10085

Ft Pierce Jai Alai St Lucie 2353923 152587 2506510 250651 25000 275651

Hamilton Jai Alai and Poker Hamilton 411259 165 411424 41142 3000 44142

MiamiSummer Jai Alai Dade 2285247 54267 2339514 233951 16000 249951

Ocala Poker and Jai Alai Marion 3316536 172445 3488981 348898 21000 369898

Total Jai Alai Permitholders $8372941 $464336 $8837277 $883727 $66000 $949727

Thoroughbred Racing Permitholders

Gulfstream Park Racing Association Inc Broward 5374421 142163 5516584 551658 21000 572658

Tampa Bay Downs Inc Hillsborough 3514313 743283 $4257596 425760 23000 448760

Total Thoroughbred Permitholders $8888734 $885446 $9774180 $977418 $44000 $1021418

Harness Racing Permitholders

Isle Casino and Racing at Pompano Park Broward $11234738 $1660226 $12894964 $1289496 $45000 $1334496

Quarter Horse Racing Permitholders

Gretna Racing LLC Gadsden $1649021 $197375 $1846396 $184640 $15000 $199640

South Florida Racing Association LLC (Hialeah Park) City of Hialeah 7695032 664335 $8359367 835937 44000 879937

Total Quarter Horse Permitholders $9344053 $861710 $10205763 $1020577 $59000 $1079577

TOTAL FOR ALL PERMITHOLDERS $125590296 $10298606 $135888902 $13589789 $695000 $14284789

Total Taxes and Fees

County Municipality Gross Receipts

Tournament Gross Receipts

Total Gross Receipts

Gross Receipts

Tax (A) Table Fees Collected (B)

(A) 18th of total gross receipts tax is distributed to counties or municipalities by October 1 of the following year

(B) Amounts shown are table fees collected during fiscal year 20142015

(C) Includes additional payment of $ 89750 for October 2013 received in August 2014 due to revised monthly report

(D) Permitholder paid table fees and received cardroom license for 20142015 but did not conduct cardroom operations during 20142015

19

SLOT COMPARATIVE DATA

During Fiscal Year 20142015 the total amount wagered by patrons was $7979515007 Average daily revenue per slot machine was $188 Total net slot revenue was $521670975 As a result the total taxes paid to the state was $182584841 an increase of five percent in total paid slot taxes from the previous fiscal year A total of $15750000 was collected in annual fees including the Compulsive or Addictive Gambling Prevention Program Fee per Section 551118(3) Florida Statutes For further details see the Summary of State Revenue From Pari-Mutuel Cardroom Slot Activity and Indian Gaming Compact (page 36) of this report On October 12 2014 Dania Jai-Alai closed the slot portion of the facility due to remodeling

HISTORICAL SLOT FACILITY ACTIVITY

Fiscal Year Total Amount Wagered Total State Revenue

20062007 $1114108466 $49620582

20072008 $3023981126 $120560317

20082009 $2701341778 $103895351

20092010 $3840468455 $138125105

20102011 $5054297731 $125063886

20112012 $6045432393 $143962346

20122013 $6690513855 $152532223

20132014 $7953652039 $174024068

20142015 $7979515007 $182584841

FISCAL YEAR 20142015 Gulfstream

Operations Began

11152006

Mardi Gras Operations Began

12282006

Pompano Park Operations Began

4142007

West Flagler Operations Began

10152009

Calder Operations Began

1222010

Miami Jai Alai Operations Began

1232012

Hialeah Park Operations Began

8142013

Dania Jai Alai (2)

Operations Began

2202014

TOTAL

Average Number of Machines 847 965 1456 801 1113 1029 850 522 7583

Number of Operating Days 365 365 365 365 365 365 365 104 365

Average Daily Revenue per Machine $159 $136 $274 $276 $182 $153 $207 $54 $188

Amount Wagered $794329039 $701055610 $2005415129 $1358574237 $981098699 $1038431327 $1045072386 $55538580 $7979515007

Amount Won By Patrons $734280878 $644290707 $1836310191 $1275489711 $891381301 $970450887 $974876557 $51446310 $7378526542

Promotional Credits $11040693 $8819486 $23693184 $2408311 $16024799 $10662818 $6084879 $1173239 $79907409

30-Day Unclaimed Tickets $96186 $36565 $198873 $39305 $37224 $108049 $36100 $2999 $555301

Net Slot Machine Revenue $49103653 $47986792 $145610627 $80720091 $73755061 $57425670 $64147050 $2922031 $521670975

State Tax Revenue (1) $17186279 $16795377 $50963719 $28252032 $25814271 $20098984 $22451468 $1022711 $182584841

Permitholder Revenue $31917374 $31191415 $94646908 $52468059 $47940790 $37326686 $41695582 $1899320 $339086134 Total State Revenue as a Percent of

Amount Wagered 216 240 254 208 263 194 215 184 229

Note Changes to figures for Fiscal Year 20112012 and 20122013 are due to refunds to Miami Jai Alai for overpayment of slot taxes

(1) (1) 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

(2) Danias Casino was open February 20 2014 through October 12 2014

20

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Daily Revenue per Machine Compared to Average Number of Machines For Fiscal Years 20062007 - 20142015

GULFSTREAM PARK RACING AND CASINO

$450 2000

$400 1800

$350 1600

$300 1400

$250

$200

1200

1000

800 $150 600 $100 400

$50 200

$0 0

Revenue per Machine Machines

MARDI GRAS RACETRACK AND GAMING CENTER

$450 2000

$400 1800

$350 1600 1400$300 1200

$250 1000

$200 800

$150 600 $100 400

$50 200 $0 0

Revenue per Machine Machines

ISLE CASINO AND RACING AT POMPANO PARK

$450 2000

$400 1800

$350 1600 1400 $300 1200

$250 1000

$200 800

$150 600 $100 400

$50 200 $0 0

Revenue per Machine Machines

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Daily Revenue per Machine Compared to Average Number of Machines For Fiscal Years 20062007 - 20142015

FLAGLER DOG TRACK AND MAGIC CITY CASINO

0

200

400

600

800

1000

1200

1400

1600

1800

2000

$0

$50

$100

$150

$200

$250

$300

$350

$400

$450

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Revenue per Machine Machines

CALDER CASINO AND RACE COURSE

0

200

400

600

800

1000

1200

1400

1600

1800

2000

$0

$50

$100

$150

$200

$250

$300

$350

$400

$450

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Revenue per Machine Machines

MIAMI JAI ALAI

0

200

400

600

800

1000

1200

1400

1600

1800

2000

$0

$50

$100

$150

$200

$250

$300

$350

$400

$450

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Revenue per Machine Machines

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Daily Revenue per Machine Compared to Average Number of Machines For Fiscal Years 20062007 - 20142015

HIALEAH PARK

0

200

400

600

800

1000

1200

1400

1600

1800

2000

$0

$50

$100

$150

$200

$250

$300

$350

$400

$450

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Revenue per Machine Machines

DANIA JAI ALAI (1)

0

200

400

600

800

1000

1200

1400

1600

1800

2000

$0

$50

$100

$150

$200

$250

$300

$350

$400

$450

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Revenue per Machine Machines

ALL FACLITIES COMBINED

0

1000

2000

3000

4000

5000

6000

7000

8000

$0

$50

$100

$150

$200

$250

$300

$350

$400

$450

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Revenue per Machine Machines

(1) Danias Casino was open February 20 2014 through October 12 2014

23

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Pari-Mutuel Permitholders with 2014-2015 Operating Licenses

--0

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Pensacola Greyhound Track

bestbet Jacksonville

Orange Park Kennel Club

St Johns Greyhound Park

Creek Entertainment Gretna

Ocala Poker amp Jai Alai

Daytona B K C West Volusia

Sanford Orlando Penn Sanford

Orlando Jai Alai

Melbourne Greyhound Park

Sarasota Kennel Club

Fort Pierce Jai Alai

Naples Fort Myers Greyhound

Palm Beach K C P B Greyhound

The Isle at Pompano Park

Mardi Gras Casino Racetrack

Dania J A Dania Summer J A

Gulfstream GPTARP Tropical

Calder Casino

Miami Summer

8 Jai Alai

5 Thoroughbred

1 Harness

1 Limited Intertrack Wagering License (5506308 FS)

Hamilton Jai Alai C C

8 Slot Machine Gaming Facilities

C 24 Cardrooms

C

C

C

C

C

C

C

C

C

C

C

Ocala Breedersrsquo Sales

Tampa Bay Downs

Derby Lane

Tampa Greyhound Track

19 Greyhound

C

C

Key

S

S

S

S

C

C

C

5 Quarter Horse

Hialeah Park

S

S

C

Hamilton Downs

South Marion

C

Ebro Greyhound ParkC

C S

Ocala Breedersrsquo Sales

C

S

Flagler Dog Track amp Magic City Casino C S Facilities where two or more permits operate 2014 October 23

24

GREYHOUND PERMITHOLDERS

Florida remains the leader in greyhound racing in the United States with 19 permitholders operating at 12 tracks throughout the state A total of 3515 completed performances including charity and scholarship performances were conducted during this past fiscal year a minimal change from the previous year

During Fiscal Year 20142015 handle wagered on live greyhound performances decreased by approximately two percent Intertrack handle wagered on broadcasts of live Florida greyhound performances decreased by approximately three percent Simulcast handle wagered on broadcasts of performances from outside the state increased by approximately two percent Intertrack simulcast handle wagered on broadcast of performances from outside the state increased by approximately 15 percent Overall there was a decrease in total handle by approximately one percent for the Florida greyhound industry

Total paid attendance decreased by approximately three 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 approximately four percent during Fiscal Year 20142015 The greyhound industry accounted for approximately 303 percent of Floridarsquos total revenue and 319 percent of total handle from pari-mutuel performances

Greyhound permitholders reported paying a total of $25631721 in purses during Fiscal Year 20142015 For more detail on purses paid please refer to the following information by permitholder The division was able to confirm reported purse amounts from the weekly purse reports submitted in accordance with Section 61D-8006 Florida Administrative Code

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 Section 5501647 Florida Statutes provides a greyhound permitholder with credits in an amount equal to the uncashed pari-mutuel tickets remitted in the prior state fiscal year to the state which is applied against any taxes imposed the next fiscal year Additionally Section 5501647 Florida Statutes requires each permitholder to pay an amount not less than 10 percent of the credit provided by this section to any bona fide organization that promotes or encourages the adoption of greyhounds During Fiscal Year 20142015 total contributions provided to greyhound adoption units amounted to $136466 which exceeded the minimum statutory requirement

Total Live Performances (Completed) (1)

(1) Performances where eight or more races were h

3515 eld

Total Paid Attendance 276495

Total Live Performances (Actual) 3530 Total Admission Tax $11585

Total Racing Days 2392

Daytona Beach Kennel Club Inc Volusia County

Website wwwdaytonagreyhoundcom Telephone MailingStreet Address 960 South Williamson Boulevard Daytona Beach Florida 32114-7247 Fax

Meet Period 12152014 to 06302015

Racing Results Live Performances (Completed) 248 Purses Paid $1002456 Live Performances (Actual) 250 Racing Days 168 Paid Attendance 0

Total Admission Tax $0

3862526484 3862524808

Derby Lane St Petersburg Kennel Club Inc

Pinellas County

Website wwwderbylanecom MailingStreet Address 10490 Gandy Boulevard St Petersburg Florida 33702-2395 Telephone

Fax

Meet Period 01012015 to 06302015

Racing Results Live Performances (Completed) 207 Purses Paid $2197236 Live Performances (Actual) 207 Racing Days 155 Paid Attendance 0

Total Admission Tax $0

7278123339 7278123305

25

Ebro Greyhound Park Washington County Kennel Club Inc

Washington County

Website wwwgoebrocom Telephone MailingStreet Address 6558 Dog Track Road Ebro Florida 32437-1142 Fax

Meet Period 07012014 to 09202014 and 05022015 to 06302015

Racing Results Live Performances (Completed) 184 Purses Paid $463061 Live Performances (Actual) 184 Racing Days 92 Paid Attendance 8844

Total Admission Tax $323

8502343943 8505354442

Flagler Dog Track West Flagler Associates Ltd

Dade County

Website wwwmagiccitycasinocom Mailing Address Post Office Box 350940 Miami Florida 33135-0940 Telephone Street Address 401 NW 38th Court Miami Florida 33126-5638 Fax

Meet Period 07012014 to 10252014 and 06022015 to 06302015

Racing Results Live Performances (Completed) 153 Purses Paid $3396362 Live Performances (Actual) 163 Racing Days 103 Paid Attendance 0

Total Admission Tax $0

3056493000 3056314529

HampT Gaming Inc Dade County

See Mardi Gras Racetrack and Gaming Centers contact information for detail

Meet Period 02152015 to 04302015 at Mardis Gras

Racing Results Live Performances (Completed) 106 Purses Paid $1055684 Live Performances (Actual) 106 Racing Days 53 Paid Attendance 0

Total Admission Tax $0

Jacksonville Kennel Club Inc Jacksonville Greyhound Racing Inc

Duval County

Website wwwbestbetjaxcom Mailing Address Post Office Box 959 Orange Park Florida 32067-0959 Telephone Street Address 201 Monument Road Jacksonville Florida 32225-8106 Fax

Meet Period 07022014 to 09282014 at Orange Park

Racing Results Live Performances (Completed) 104 Purses Paid $931749 Live Performances (Actual) 104 Racing Days 77 Paid Attendance 0

Total Admission Tax $0

9046460001 9046460420

Jefferson County Kennel Club Inc Jefferson County

Mailing Address Post Office Box 400 Monticello Florida 32345-0400 Telephone Street Address 3079 North Jefferson Street Monticello Florida 32344-5685 Fax

Jefferson County license was suspended during the 20142015 year therefore no live Meet Period

performances were conducted Racing Results Live Performances (Completed) 0 Purses Paid $0 Live Performances (Actual) 0 Racing Days 0 Paid Attendance 0

Total Admission Tax $0

8509972561 8509973871

License Acquisitions LLC (Palm Beach Greyhound Racing) Palm Beach County

See Palm Beach Kennel Clubs contact information for detail

Meet Period 07012014 to 09302014 at Palm Beach Kennel Club

Racing Results Live Performances (Completed) 118 Purses Paid $986937 Live Performances (Actual) 118 Racing Days 92 Paid Attendance 6777

Total Admission Tax $91

26

Mardi Gras Racetrack and Gaming Center Hartman and Tyner Inc

Broward County

Website wwwmgflacom MailingStreet Address 831 North Federal Highway Hallandale Beach Florida 33009-2410

Meet Period 12012014 to 02142015

Racing Results Live Performances (Completed) 105 Purses Paid Live Performances (Actual) 106 Racing Days 53 Paid Attendance

Total Admission Tax

Telephone Fax

$1027511

0 $0

954-924-3200 9549243143

Melbourne Greyhound Park LLC Brevard County

Website wwwmgparkcom MailingStreet Address 1100 North Wickham Road Melbourne Florida 32935-8941

Meet Period 01022015 to 04182015

Racing Results Live Performances (Completed) 108 Purses Paid Live Performances (Actual) 108 Racing Days 92 Paid Attendance

Total Admission Tax

Telephone Fax

$371026

0 $0

3212599800 3212593437

Naples-Ft Myers Greyhound Track Southwest Florida Enterprises Inc

Lee County Website wwwnaplesfortmyersdogscom Mailing Address Post Office Box 2567 Bonita Springs Florida 34133-2567 Street Address 10601 Bonita Beach Road SW Bonita Springs Florida 34135-5620

Meet Period 10312014 to 05252015

Racing Results Live Performances (Completed) 398 Purses Paid Live Performances (Actual) 399 Racing Days 191 Paid Attendance

Total Admission Tax

Telephone Fax

$1701827

159675 $10158

2399922411 2399479244

Orange Park Kennel Club Inc Jacksonville Greyhound Racing Inc

Clay County

Website wwwbestbetjaxcom Mailing Address Post Office Box 959 Orange Park Florida 32067-0959 Street Address 455 Park Avenue Orange Park Florida 32073-3101

Meet Period 09292014 to 11302014 and 04272015 to 06292015

Racing Results Live Performances (Completed) 145 Purses Paid Live Performances (Actual) 145 Racing Days 108 Paid Attendance

Total Admission Tax

Telephone Fax

$1339454

0 $0

9046460001 9046460420

Palm Beach Kennel Club Investment Corporation of Palm Beach

Palm Beach County

Website wwwpbkennelclubcom MailingStreet Address 1111 North Congress Avenue West Palm Beach Florida 33409-6317

Meet Period 10012014 to 06302015

Racing Results Live Performances (Completed) 349 Purses Paid Live Performances (Actual) 350 Racing Days 271 Paid Attendance

Total Admission Tax

Telephone Fax

$3313872

25373 $815

5616832222 5614719114

Penn Sanford LLC dba Sanford-Orlando Kennel Club Seminole County

See SOKC LLCs contact information for detail Meet Period 07022014 to 12312014

Racing Results Live Performances (Completed) 146 Purses Paid Live Performances (Actual) 146 Racing Days 115 Paid Attendance

Total Admission Tax

$799409

0 0

27

Pensacola Greyhound Racing LLP Escambia County

Website wwwpensacolagreyhoundtrackcom Mailing Address Post Office Box 12824 Pensacola Florida 32591-2824 Telephone Street Address 951 Dog Track Road Pensacola Florida 32506-8236 Fax

Meet Period 07022014 to 1042014 and 01232015 to 06282015

Racing Results Live Performances (Completed) 160 Purses Paid $827398 Live Performances (Actual) 160 Racing Days 128 Paid Attendance 0

Total Admission Tax $0

8504558595 8504538883

SOKC LLC dba Sanford-Orlando Kennel Club Seminole County

Website wwwsanfordorlandokccom MailingStreet Address 301 Dog Track Road Longwood Florida 32750-6558 Telephone Meet Period 01012015 to 06292015 Fax

Racing Results

Live Performances (Completed) 181 Purses Paid $915315 Live Performances (Actual) 181 Racing Days 129 Paid Attendance 0

Total Admission Tax $0

4078311600 4078313997

Sarasota Kennel Club Inc Sarasota County

Website wwwsarasotakennelclubcom Telephone MailingStreet Address 5400 Bradenton Road Sarasota Florida 34234-2999 Fax

Meet Period 11072014 to 04252015

Racing Results Live Performances (Completed) 193 Purses Paid $791149 Live Performances (Actual) 193 Racing Days 143 Paid Attendance 75826

Total Admission Tax $198

9413557744 9413512207

St Johns Greyhound Park (Bayard Raceways Inc) Jacksonville Greyhound Racing Inc

St Johns County

Website wwwbestbetjaxcom Mailing Address Post Office Box 959 Orange Park Florida 32067-0959 Telephone Street Address 6322 Racetrack Road Jacksonville Florida 32259-2107 Fax

Meet Period 12012014 to 04262015 at Orange Park

Racing Results Live Performances (Completed) 166 Purses Paid $1652523 Live Performances (Actual) 166 Racing Days 124 Paid Attendance 0

Total Admission Tax $0

9046460001 9046460420

Tampa Greyhound Track TBDG Acquisition LLC

Hillsborough County

Website wwwtgtpokercom Mailing Address Post Office Box 8096 Tampa Florida 33674-8096 Telephone Street Address 8300 North Nebraska Ave Tampa Florida 33604-3107 Fax

Meet Period 07012014 to 12312014 at Derby Lane Racing Results Live Performances (Completed) 209 Purses Paid $2113033 Live Performances (Actual) 209 Racing Days 156 Paid Attendance 0 Paid Attendance 0 Total Admission Tax $0 Total Admission Tax $0

8139324313 8139325048

West Volusia Racing Inc Volusia County

See Daytona Beach Kennel Clubs contact information for detail

Meet Period 07012014 to 12132014 at Daytona Beach Kennel Club

Racing Results Live Performances (Completed) 235 Purses Paid $745719 Live Performances (Actual) 235 Racing Days 142 Paid Attendance 0

Total Admission Tax $0

28

JAi ALAI PERMITHOLDERS

Florida was the first state in the nation to conduct jai alai performances with the first fronton being built in 1926 There are eight jai alai permitholders operating at six frontons throughout Florida In fact Florida is now the only state where pari-mutuel wagering on live jai alai games is conducted A total of 925 completed performances including charity and scholarship performances were conducted during this past fiscal year an increase of approximately 19 percent from the previous fiscal year

During Fiscal Year 20142015 handle wagered on live jai alai performances decreased by approximately 39 percent Intertrack handle wagered on broadcasts of live Florida jai alai performances decreased by approximately 43 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 approximately 41 percent for the Florida jai alai industry

Total jai alai revenue to the state decreased by approximately three percent during Fiscal Year 20142015 The jai alai industry accounted for approximately 32 percent of Floridarsquos total revenue and 19 percent of total handle from pari-mutuel performances

Permitholders reported paying a total of $4745469 in playersrsquo awards For more detail on playersrsquo awards paid please refer to the following information by permitholder

Total paid attendance decreased by 100 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 (Completed) (1) 925 Total Paid Attendance 0 (1) Performances where eight or more games were held

Total Performances (Actual) 925

Total Gaming Days 522 Total Admission Tax $0

Dania Jai Alai Dania Entertainment Center LLC

Broward County

Website wwwcasinodaniabeachcom Telephone MailingStreet Address 301 East Dania Beach Boulevard Dania Beach Florida 33004-3016 Fax

Meet Period 10072014 to 12302014

Gaming Results Live Performances (Completed) 180 Paid Attendance 0 Live Performances (Actual) 180 Total Admission Tax $0 Live Operating Days 70 Players Awards Paid $939484

9549272841 9549257529

Dania Summer Jai Alai Dania Entertainment Center LLC

Broward County

See Dania Jai Alais contact information for detail

Meet Period 07012014 to 10062014 at Dania Jai Alai

Gaming Results Live Performances (Completed) 109 Paid Attendance 0 Live Performances (Actual) 109 Total Admission Tax $0 Live Operating Days 55 Players Awards Paid $622035

Ft Pierce Jai Alai Fronton Holdings LLC

St Lucie County

Website wwwcasinomiamijaialicom Telephone MailingStreet Address 1750 South Kings Highway Ft Pierce Florida 34945-3099 Fax

Meet Period 02272015 to 03272015 Miscellaneous Revenue to State $34538 (See Section 55009511(4) Florida Statutes for detail) Gaming Results Live Performances (Completed) 41 Paid Attendance 0 Live Performances (Actual) 41 Total Admission Tax $0 Live Operating Days 21 Players Awards Paid $152543

7724647500 7724640099

29

Hamilton Jai Alai and Poker Richmond Entertainment Inc

Hamilton County

MailingStreet Address 6968 US Highway 129 South Jasper Florida 32052-6774 Telephone Fax

Meet Period 05172015 to 06242015

Gaming Results Live Performances (Completed) 228 Paid Attendance 0 Live Performances (Actual) 228 Total Admission Tax $0 Live Operating Days 38 Players Awards Paid $17000

3866380011 3866380033

Miami Jai Alai Fronton Holdings LLC

Dade County

Website wwwcasinomiamijaialicom Telephone MailingStreet Address 3500 NW 37th Avenue Miami Florida 33142-4923 Fax

Meet Period 11022014 to 04302015

Gaming Results Live Performances (Completed) 153 Paid Attendance 0 Live Performances (Actual) 153 Total Admission Tax $0 Live Operating Days 153 Players Awards Paid $1461314

3056336400 3056347013

Ocala Poker and Jai Alai Second Chance Jai Alai LLC

Marion County

Website wwwocalapokerroomcom Mailing Address Post Office Box 580 Orange Lake Florida 32681-0580 Telephone Street Address 4601 NW Highway 318 Reddick Florida 32686 Fax

Meet Period 02022015 to 03022015 Miscellaneous Revenue to State $22000 (See Section 55009511(4) Florida Statutes for detail) Gaming Results Live Performances (Completed) 41 Paid Attendance 0 Live Performances (Actual) 41 Total Admission Tax $0 Live Operating Days 21 Players Awards Paid $147480

3525912345 3525913402

Orlando Jai Alai RB Jai Alai LLC Seminole County

Website wwworlandoliveeventscom Telephone MailingStreet Address 6405 South Highway 17-92 Fern Park Florida 32730-2057 Fax

Meet Period 04032015 to 05302015

Miscellaneous Revenue to State $15200 (See Section 55009511(4) Florida Statutes for detail) Gaming Results Live Performances (Completed) 43 Paid Attendance 0 Live Performances (Actual) 43 Total Admission Tax $0 Live Operating Days 34 Players Awards Paid $0

4073396221 4078314689

Summer Jai Alai Partnership Dade County

See Miami Jai Alais contact information for detail

Meet Period 08032014 to 10312014 and 05012015 to 06292015 at Miami Jai Alai

Gaming Results Live Performances (Completed) 130 Paid Attendance 0 Live Performances (Actual) 130 Total Admission Tax $0 Live Operating Days 130 Players Awards Paid $1405613

30

THOROUGHBRED PERMITHOLDERS

Florida continues to be a premier thoroughbred racing state with five permitholders operating at three tracks located in Central and South Florida A total of 330 completed performances including charity and scholarship performances were conducted during this past fiscal year a decrease of approximately 21 percent from the previous fiscal year

During Fiscal Year 20142015 handle on live thoroughbred performances increased by approximately four percent Handle from intertrack wagering increased approximately six percent Simulcast handle wagered on broadcasts of performances from outside the state decreased by approximately 46 percent Intertrack simulcast handle decreased by approximately two percent Overall total handle decreased by approximately 11 percent for the Florida thoroughbred industry

Total thoroughbred revenue to the state during Fiscal Year 20142015 decreased by approximately 12 percent from the prior year The thoroughbred industry accounted for approximately 581 percent of Floridarsquos total revenue and 601 percent of total handle from pari-mutuel performances

Permitholders reported paying a total of $86208744 in purses For more detail on purses paid please refer to the following information by permitholder The Florida Thoroughbred Breedersrsquo and Ownersrsquo Association did not dispute the amount of purses paid reported by the permitholders

Total paid attendance increased by eight 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 (Completed) (1) 330 Total Paid Attendance 101165

(1) Performances where eight or more races were held

Total Performances (Actual) 391

Total Racing Days 335 Total Admission Tax $20675

Calder Race Course Inc Churchill Downs Inc

Dade County

Website wwwcaldercasinocom Telephone MailingStreet Address 21001 NW 27th Avenue Miami Gardens Florida 33056-1461 Fax

Meet Period 10082014 to 11302014

Racing Results Live Performances (Completed) 40 Purses Paid $7375507 Live Performances (Actual) 100 Racing Days 44 Paid Attendance 0

Total Admission Tax $0

3056251311 3056252505

Gulfstream Park Racing Association Inc Stronach Group Broward County

Website wwwgulfstreamparkcom Telephone MailingStreet Address 901 South Federal Highway Hallandale Beach Florida 33009-7124 Fax

Meet Period 07012014 and 12062014 to 05222015 and 06302015

Racing Results Live Performances (Completed) 120 Purses Paid $62094688 Live Performances (Actual) 121 Racing Days 121 Paid Attendance 0

Total Admission Tax $0

9544547000 9544576291

Gulfstream Park Thoroughbred After Racing Program Inc Stronach Group Broward County

See Gulfstream Park Racing Association Incs contact information for detail

Meet Period 07042014 to 9072014 and 12102014

Racing Results Live Performances (Completed) 39 Purses Paid $1493679 Live Performances (Actual) 39 Racing Days 39 Paid Attendance 0

Total Admission Tax $0

31

Tampa Bay Downs Inc Hillsborough County

Website wwwtampabaydownscom Mailing Address Post Office Box 2007 Oldsmar Florida 34677-7007 Street Address 11225 Race Track Road Tampa Florida 33626-3122

Meet Period 07012014 11292014 to 05032015 and 06302015

Racing Results Live Performances (Completed) 91 Purses Paid Live Performances (Actual) 91 Racing Days 91 Paid Attendance

Total Admission Tax

Telephone Fax

$15244870

101165 $20675

8138554401 8138543539

Tropical Park LLC Churchill Downs Inc

Dade County See Calders contact information for detail

Meet Period 09112014 to 10042014 and 05232015 to 06282015 at Gulfstream Park

Racing Results Live Performances (Completed) 40 Purses Paid Live Performances (Actual) 40 Racing Days 40 Paid Attendance

Total Admission Tax

$0

0 $0

32

QUARTER HORSE PERMITHOLDERS

There are five permitholders conducting quarter horse racing performances at five tracks located in the State of Florida In Fiscal Year 20142015 a total of 117 completed performances were conducted an increase of approximately 17 percent from the previous fiscal year

During Fiscal Year 20142015 handle wagered on live quarter horse performances decreased by approximately five percent Intertrack handle wagered on broadcasts of performances increased by approximately 68 percent Simulcast handle wagered on broadcasts of performances from outside the state had no changes along with intertrack simulcast handle Overall total handle increased by approximately two percent for the Florida quarter horse industry

Total quarter horse revenue to the state during Fiscal Year 20142015 increased by approximately 16 percent The quarter horse industry accounted for approximately 11 percent of Floridarsquos total revenue and 03 percent of total handle from pari-mutuel performances

Permitholders reported paying a total of $6391000 in purses For more detail on purses paid please refer to the following information by permitholder The Florida Quarter Horse Breedersrsquo and Ownersrsquo Association was able to confirm the amount of purses paid reported by Hialeah Park

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

Total Performances (Completed) (1) 117 Total Paid Attendance 0 (1) Performances where eight or more races were held

Total Performances (Actual) 119

Total Racing Days 66 Total Admission Tax $0

Gretna Racing LLC Gadsden County

Website wwwcreekentertainmentcom Mailing Address Post office Box 70 Grenta Florida 32332 Telephone

Street Address 501 Racetrack Drive Gretna Florida 32332

Meet Period 07052014 to 10052014

Racing Results Live Performances (Completed) 38 Purses Paid $167000 Live Performances (Actual) 38 Racing Days 10 Paid Attendance 0

Total Admission Tax $0

8508756920

Hamilton Downs Horsetrack LLC Hamilton County

Mailing Address 6968 US Highway 129 Jasper Florida 32052-6774 Telephone

Street Address 2220 Northwest County Road 143 Jennings Florida 32053 Fax

Meet Period 06142015 to 06182015

Racing Results Live Performances (Completed) 20 Purses Paid $22000 Live Performances (Actual) 20 Racing Days 5 Paid Attendance 0

Total Admission Tax $0

3866380011

3866380033

Hialeah Park South Florida Racing Association LLC

Dade County

Website wwwhialeahparkcasinocom Telephone Mailing Address Post Office Box 158 Hialeah Florida 33011 Fax Street Address 2200 East 4th Avenue Hialeah Florida 33010

Meet Period 12262014 to 03032015

Racing Results Live Performances (Completed) 39 Purses Paid $5852000 Live Performances (Actual) 40 Racing Days 40 Paid Attendance 0

Total Admission Tax $0

3058858000 3058878006

33

Ocala Breeders Sales Company Inc Marion County

Website wwwobssalescom Telephone Mailing Address Post Office Box 99 Ocala Florida 34478-0099 Fax Street Address 1701 Southwest 60th Avenue Ocala Florida 34474-1800

Meet Period 1272015

Racing Results Live Performances (Completed) 0 Purses Paid $310000 Live Performances (Actual) 1 Racing Days 1 Paid Attendance 0

Total Admission Tax $0

3522372154 3522372357

South Marion Real Estate Holdings LLC Central Florida Gaming LLC

Marion County

Mailing Address Post Office Box 6331 Ocala Florida 34478 Telephone Street Address 6390 SE 177th Place Summerfield Florida 34491 Fax

Meet Period 07012014 to 07102014

Racing Results Live Performances (Completed) 20 Purses Paid $40000 Live Performances (Actual) 20 Racing Days 10 Paid Attendance 0

Total Admission Tax $0

3528177522 None Listed

34

~ ra- HARNESS PERMITHOLDERS

PARI-MUTUEL INDUSTRY

Pompano Park is the only permitholder conducting harness horse racing performances in the State of Florida A total of 126 completed performances including charity and scholarship performances were conducted during this past fiscal year which is the same as the previous year

During Fiscal Year 20142015 handle wagered on live harness performances increased by approximately three percent Intertrack handle wagered on broadcasts of live Florida harness performances increased by approximately 33 percent Simulcast handle wagered on broadcasts of performances from outside the state increased by approximately seven percent while intertrack simulcast handle increased by approximately six percent Overall total handle increased by approximately seven percent for the Florida harness industry

Total revenue to the state during Fiscal Year 20142015 increased by approximately four percent from the prior fiscal year The harness industry accounted for approximately 73 percent of Floridarsquos total revenue and 58 percent of total handle from pari-mutuel performances

Pompano Park reported paying $8614066 in purses For more detail on purses paid please refer to the information below The Florida Standardbred Breedersrsquo and Ownersrsquo Association was able to confirm the amount of purses paid reported by Pompano Park

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

Total Performances (Completed) (1) 126 Total Paid Attendance 0 (1) Performances where eight or more races were held

Total Performances (Actual) 126

Total Racing Days 126 Total Admission Tax $0

Isle Casino and Racing at Pompano Park PPI Inc

Broward County

Website pompano-parkisleofcapricasinoscom Telephone 9549722000 MailingStreet Address 777 Isle of Capri Circle Pompano Beach Florida 33069-3104 Fax 9549700882

Meet Period 10042014 to 06272015

Racing Results Live Performances (Completed) 126 Purses Paid $8614066 Live Performances (Actual) 126 Racing Days 126 Paid Attendance 0

Total Admission Tax $0

SUMMARY

During Fiscal Year 20142015 the total handle wagered for all industries exceeded $779 million a decrease of approximately eight percent from the prior fiscal year Total pari-mutuel completed performances including charity and scholarship performances conducted during Fiscal Year 20142015 increased by approximately one percent from the previous fiscal year

The state realized revenue from performances of approximately $109 million a decrease of roughly eight percent from the prior fiscal year Of the $109 million collected greyhound permitholders accounted for 303 percent thoroughbreds for 581 percent harness for 73 percent jai alai for 32 percent and quarter horse for 11 percent

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

35

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 50 national champions Florida also produced ldquoAffirmedrdquo the eleventh horse to have swept the Triple Crown (1978) OcalaMarion County Florida is home to some of the leading breeding farms in the country The industry boasts 19 classic wins (Kentucky Derby Preakness Stakes and Belmont Stakes) 26 Breedersrsquo Cup Day champions and six horses of the year

The Florida Thoroughbred Breedersrsquo and Ownersrsquo Association (FTBOA) funds the Florida-bred Stakes Program which is implemented at Floridas Thoroughbred racetracks Through a percentage of pari-mutuel handle Florida Thoroughbred permitholders contributed $7685619 to the FTBOA during Fiscal Year 20142015 The FTBOA paid out $4988595 in Breedersrsquo Awards and $1294250 through the Florida-bred Stakes Program The Florida-bred Stakes Program includes ldquoFlorida Sire Stakesrdquo at Gulfstream Park ldquoSunshine Millions Previewrdquo at Gulfstream Park West ldquoFlorida Cup Dayrdquo at Tampa Bay Downs and additional funds for supplements to Florida-bred Preferred Stakes Races during the Gulfstream and Tampa Bay Downsrsquo meets

The Florida Standardbred Breedersrsquo and Ownersrsquo Association a non-profit organization and the only organized representative of Standardbred horsemen in the State of Florida is the designated association for the allocation and distribution of funds for Florida-bred racing Promotional activities include providing breeder and stallion awards for eligible Florida-bred horses during Pompano Parkrsquos 20142015 meet as well as awards for Florida Breedersrsquo Stake races The FSBOA also inaugurated a Breeder Incentive program in 2014 with the goal of offering Standardbred breeders a financial reward for the production of Florida-bred foals This program will continue in future years 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 $1013697

Section 5502625(5)(a) Florida Statutes designates the Florida Quarter Horse Breedersrsquo and Ownersrsquo Association (FQHBOA) as the authorized organization to receive breeders and awards payments from the permitholders and make payments in accordance with Florida Statutes

By agreement Hialeah Park pays 2 percent of the total purse to FQHBOA for breedersrsquo and ownersrsquo awards This is in excess of statutory requirements Other tracks pay a sum equal to the breaks plus one percent of all pari-mutuel pools conducted during their meets for supplementing purses and prizes for the general promotion of owning and breeding quarter horses in Florida as authorized in Florida Statutes

During 20142015 $115000 was paid out to 63 ownersrsquo and breedersrsquo in awards Each fiscal year total awards have increased since itrsquos first awards in 20092010

Note This promotional program information is provided by respective Breeders and Owners Associations

36

UNIVERSITY OF FLORIDA COLLEGE OF VETERINARY MEDICINE RACING LABORATORY

The Florida Racing Laboratory in the College of Medicine at the University of Florida is an International Organization for Standardization ISO 17025 accredited laboratory that employs various procedures to detect and identify prohibited drugs medications stimulants depressants hypnotics local anesthetics and drug-masking agents in the blood urine or other bodily fluids of racing horses and greyhounds

During Fiscal Year 20142015 the Laboratory received and processed 67587 samples and performed 254238 analyses The vigilant monitoring of samples by the Laboratory serves to deter the use of prohibited drugs in racing animals in Florida

Horse UrineBlood Greyhound Urine 1 Investigative Samples Received 16337 51233 17 Samples Analyzed 16280 30340 17 Number of Analyses 76382 177815 41 Positives 163 9 NA

1 Volume Not Sufficient For Testing 21711 (424 of total number of samples received) Note From January 31 2015 through June 14 2015 there were 14509 greyhound samples collected Of this total 5296 were testable samples and 9213 were quantity not sufficient for analysis During this timeframe there were 2398 attempts to collect samples from greyhounds that did not urinate

DRUG POSITIVES FOR FISCAL YEAR 20142015

Types of Positives (ARCI Drug Class) Horse Greyhound Acepromazine metabolite (3) 5 0

Acepromazine metabolite (3) Methocarbamol (4) Phenylbutazone (na) 1 0

Benzoylecgonine (1) 0 3

Boldenone (3) 4 0

Carprofen (4) 0 1

Clenbuterol (3) 51 0

Clenbuterol (3) Flunixin (4) 1 0

Dimethylsuloxide (DMSO) (5) 15 0

Flunixin (4) 5 2

Glycopyrrolate (3) 1 0

Ibuprofen (4) Methocarbamol (4) 1 0

Isoxsuprine (4) 1 0

Methocarbamol (4) 5 0

Naproxen (4) 1 0

Naproxen (4) Phenylbutazone (na) 1 0

Phenylbutazone (NA) 56 0

Procaine (3) 2 2

Testosterone (3) 5 0

Testosterone (3) Boldenone (3) 1 0

Testosterone (3) Nandrolone (3) Dimethylsuloxide (DMSO) (5) 3 0

Theobromine (4) 0 1

Zipaterol (2) 4 0

TOTALS 163 9

Class (1) Stimulant and depressant drugs that have the highest potential to affect performance and that have no generally accepted meidcal use in the racing horse

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 horse but the pharmacology of which

suggests less potential to affect performance than drugs in Class 2 Class (4) This class includes therapeutic medications that would be expected to have less potential to affect performance than those

in Class 3 Class (5) This class includes therapeutic medications for which concentration limits have been established by the racing jurisdictions

as well as certain miscellaneous agents such as dimethylsulfoxide (DMSO) and other medications as determined by the regulatory bodies

37

F

INA

NC

IAL

ST

AT

EM

EN

TS

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

SLOT ACTIVITIES AND INDIAN GAMING COMPACT FISCAL YEAR 20142015

State Revenue From Regular Performances Tax on Attendance $ 32258 Daily License Fees 2317268 Tax on Handle 8543609

State Revenue From Pari-Mutuel Performances (1) $ 10893135

Other State Revenue Occupational Licenses $ 525302 Fingerprint Fees 235539 Escheated Tickets (2) 795228 Racing Scholarship Funds (2) 0 PMW Trust Fund - Drug Fines 87650 Miscellaneous Revenue 32581 General Revenue Fund - Other Fines 20025

Other State Revenue $ 1696325

Total Pari-Mutuel State Revenue $ 12589460

State Revenue From Cardrooms Table Fees $ 693000 Gross Receipts(3) 13589789 Occupational Licenses 184502

Total State Revenue From Cardrooms $ 14467291

State Revenue From Slots CompulsiveAddictive Gambling Fee (4) $ 1750000 Facility License Fee (4) 14000000 Slot Taxes(5) 182584841 Fingerprint Fees 30028 Occupational Licenses 337334 Miscellaneous Revenue 5572 Miscellaneous Fines 11300

Total State Revenue From Slots $ 198719075

Total State Revenue Generated From Pari-Mutuel Cardroom and Slots $ 225775826

State Revenue From Indian Gaming Compact Indian Gaming Compact (6) $ 255610619 Indian Gaming Compact Reimbursements 253772

Total State Revenue From Indian Gaming Compact $ 255864391

TOTAL STATE REVENUE GENERATED $ 481640217

(1) Daily license fees and taxes reported above reported above are amounts collected and not reflect amounts due

(2) Escheated tickets and Racing Scholarship Funds are distributed to the Department of Education

(3) One-half of cardroom gross receipts is deposited into the General Revenue Fund

(4) Both amounts include payments from Calder Casio and Race Course Gulfstream Park Racing and Casino Mardi Gras Racetrack and Gaming Center Isle Casino and Racing at Pompano Park Flagler Dog Track and Magic City Casino Miami Jai Alai and South Florida Racing Association (Hialeah Park)

(5) Slot taxes are distributed to the Department of Education

(6) Indian Gaming Compact payments are deposited into the General Revenue Fund

38

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

BALANCE SHEET SPECIAL REVENUE FUND

FOR FISCAL YEAR ENDED JUNE 30 2015

2015 2014

ASSETS

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

$ 753311 3254344

368284 15699389

(36217) 5066

286564

$ 6567906731219

34812815266142

(32884)11371

175988

TOTAL ASSETS $ 20330741 $ 23156753

LIABILITIES amp FUND EQUITY Liabilities Accounts payable $ 98554 $ 131567 Accrued salaries 282993 245289 Due to other funds 15432 4325 Due to other state agencies 14092160 13612023 Due to general revenue 685418 665939 Compensated absences - 9313

Total Liabilities 15174556 14668455

Fund Equity Unreserved 5156185 8488298

Total Fund Equity 5156185 8488298

TOTAL LIABILITIES amp FUND EQUITY $ 20330741 $ 23156753

The financial statements and notes are for informational purposes only

39

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 2015

FINAL 2015 2014

BUDGET ACTUAL VARIANCE ACTUAL

REVENUES

Fees Charges Commissions and Sales

Licenses and Permits

Taxes

Fines Forfeits Judgments and Settlements

Interest and Dividends Net

Refunds

Miscellaneous Receipts

$ 19552155

552304

197324441

212335

29537

250000

211412

$ 19301397

712058

198093473

95112

122153

254983

31106

$ (250758) $

159754

769032

(117223)

92616

4983

(180306)

19569151

502696

190162520

116787

84893

270769

213872

Total Revenues 218132184 218610282 478098 210920688

EXPENDITURES CURRENT OPERATING

Salaries

Other Personal Services

Other Operating Expenditures

Operation of Motor Vehicles

Risk Management

State Attorney-Slots

PMW Lab Services

PMW Compliance System

TrDMSHR SVCSSTW Contract

Cardroom Tax Distribution

Other Contracted Services

Compulsive Gambling Prevention

Racing Animal Med Research

OPERATING CAPITAL OUTLAY

Acquisition of Motor Vehicles

Assessment for Fingerprinting

Service Charge to General Revenue

Refunds

Transfer to FDLE Slots Investigation

Transfers to Other Funds

Transfers to General Revenue

7104979 1677615 976075 81743

169792 222971

2266000 296476 58635

1800000 141731 930000 100000

23895 24802

460400 3150000 164650

‐188594212

27000000

6494226 1465527 842849 61944

169792 222971

2266000

246396 58635

1701933 29530

930000 93633 12523 20385

374197 2859023

13173 -

184079657

20000000

610753

212087

133226

19799

-

-

-

50080

-

98067

112201

0

6367

11372

4417

86203

290977

151477

-

4514555

7000000

6429448

1237420

736549

78141

105689

208651

2266000

246415

57114

1658542

31082

600000

100000

32240

54798

320769

2937007

132397

-

175530395

18500000

Total Expenditures 235243976 221942395 13301581 211262657

Excess (Deficiency) of Revenues Over (Under) Expenditures

FUND BALANCE JULY 1 2014

(17111792)

8488298

(3332113)

8488298

(12823484)

-

(341969)

8830267

FUND BALANCE JUNE 30 2015 $ (8623494) $ 5156185 $ (12823484) $ 8488298 (1) (1)

(1) Does not include budget of $37000000 for category 190000 Investments Actual expenditures for category 190000 were closed into the investment account

The financial statements and notes are for informational purposes only

40

CA

RD

RO

OM

PA

RI-

MU

TU

EL

AN

DS

LO

T S

TA

TU

TE

MA

TR

IX

STATUTE TOPIC GREYHOUND JAI ALAI THOROUGHBRED HARNESS QUARTER HORSE

FEES $80 per race $40 per game $100 per race $100 per race $100 per race

Daily License Fees On Live

On-track Handle

5500951(1)(a) FS 5500951(1)(a) FS 5500951(1)(a) FS 5500951(1)(a) FS 5500951(1)(a) FS

$80 per race but not to exceed $40 per game but not to exceed $100 per race but not to exceed $100 race but not to exceed $500 $100 per race but not to exceed Daily License $500 per day $500 per day $500 per day per day $500 per day

Fees On Simulcast Handle

5500951(1)(a) FS 5500951(1)(a) FS 5500951(1)(a) FS 5500951(1)(a) FS 5500951(1)(a) FS

OUTS (ESCHEATS)

Live On-track Handle

Paid to the state of Florida 5501645(2) FS

Paid to the state of Florida 5501645(2) FS

Retained by permitholder 5502633(3) FS

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)

FS FS

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

TAXES

Tax On Admissions

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

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

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

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

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

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

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

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

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

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

Tax On Live On-track Handle

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

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

05 of handle 55009515(2)(a) FS

05 of handle 55009512(2)(a) FS

1 of handle 5500951(3)(a) FS

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) FS

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

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) FS

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) FS

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) FS

This matrix represents a summary of 2014 Statutes Please refer to the cite noted by statutory topic for specific language governing pari-mutuel wagering

41

STATUTE TOPIC GREYHOUND JAI ALAI THOROUGHBRED HARNESS QUARTER HORSE

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

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 FS

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 FS

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

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

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 FS

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) FS

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

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

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

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 FS

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

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

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

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 FS

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

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

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 FS

Year then tax on handle is 23 5500951(3)(c)2 FS

CHARITY PERFORMANCES

Maximum of five days Maximum of five days Maximum of five days Maximum of five days Maximum of five days 5500351(1) FS 5500351(1) FS 5500351(1) FS 5500351(1) FS 5500351(1) FS

Permitholders are allowed to Permitholders are allowed to One additional scholarship day to conduct one additional day to be conduct two additional tracks located in Hillsborough designated as ldquoGreyhound Adopt- performances known as ldquoRetired County for the benefit of Pasco-A-Pet Day Proceeds are paid to Jai Alai Playersrsquo Charity Dayrdquo for a Hernando Community College bona fide organizations that fund to benefit retired jai alai 5500351(6)(a) and promote the adoption of players 5500351(8) FS 5500351(6)(b) FS greyhounds 5501648(2) FS

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 FS

This matrix represents a summary of 2014 Statutes Please refer to the cite noted by statutory topic for specific language governing pari-mutuel wagering

42

STATUTE TOPIC GREYHOUND JAI ALAI THOROUGHBRED HARNESS QUARTER HORSE

TAX CREDITS amp EXEMPTIONS

(excluding charity performances

unless otherwise noted)

Tax exemption of $360000 per state fiscal year or $500000 for three permitholders that held a full live schedule in 1995 and closest to another state authorizing greyhound racing 55009514(1) FS

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) FS

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 is paid directly to the Jockeys Guild by the permitholders 55009515(6) FS

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

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

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 FS

$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 FS

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

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) FS

This matrix represents a summary of 2014 Statutes Please refer to the cite noted by statutory topic for specific language governing pari-mutuel wagering

43

STATUTE TOPIC STATUTE REFERENCE SUMMARY

FEES

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

TAXES

Tax On Cardroom Gross Receipts

849086(13)(a) FS

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts Pursuant to Section 849086(13)(c) FS one-half credited to Pari-Mutuel Wagering Trust Fund and one-half being credited to the General Revenue Fund

Tax On Admissions 849086(13)(b) FS

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

FINES

Administrative Fine 849086(14)(c) FS An administrative fine up to $1000 for each violation may be imposed on any person who has violated or failed to comply with the provisions of Section 849086 FS

ANNUAL DISBURSEMENT TO COUNTIES AND MUNICIPALITIES

Annual Disbursement To Counties and Municipalities

849086(13)(h) FS One-quarter of moneys deposited into the Pari-Mutuel Wagering Trust Fund shall by October 1 of each year be distributed to the local counties or municipalities where the approved cardrooms are located

This matrix represents a summary of 2014 Statutes Please refer to the cite noted by statutory topic for specific language governing operation of cardooms

44

STATUTE TOPIC STATUTE REFERENCE SUMMARY

FEES

Slot License Fee 551106(1)(a) FS Annual fee for each slot machine facility is $2 million paid with the initial license application and annual 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 551106(3) FS

The tax rate on slot machine revenues is 35 Payment for the tax on slot machine revenues shall be remitted by 3 pm on the 5th day of each calendar month for taxes imposed and collected for the preceding calendar month If the 5th day of the calendar month falls on a weekend payments shall be remitted by 3 pm the first Monday following the weekend

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 for 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 Penalties

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 2014 Statutes Please refer to the cite noted by statutory topic for specific language governing slot operations

45

  • Table of Contents 2014-2015
  • Overview 2014-15
  • Division overview 1415
  • Events Shaping 2014-15
  • Fiscal Years Comparative Data 2014-15
  • PMW Graphs 2014-2015
  • PMW Handle Statistics 2014 2015
  • Guest Handle by Host 2014-2015
  • 20142015 Charity-scholarship
  • Cardroom Statistics 2014-2015
  • Cardroom Revenue 2014 2015
  • Slot Comparative Data 2014-2015
  • Daily revenue per machine 14-15
  • 2014-15 permitholder map for report
  • Permitholder Contact Operating In 84rd annual rpt
  • Promotional Programs for FL Horses 20142015
  • Drug Positives for 2014-15
  • Summary of State Revenue 2014-2015 (Final
  • PMW 06 30 15 Final Report
  • PMW Statute Matrix 2014-2015
  • Cardroom Statute Matrix 2014-2015
  • Slot Statute Matrix 20142015
  • Annual Report Cover 2416pdf
    • Florida Department of Business and Professional Regulation
Page 21: Division of Pari-Mutuel Wagering Annual Report …...2016/03/07  · This annual report encompasses the fiscal year which began July 1, 2014, and ended June 30, 2015. This is the 84th

bull C

CARDROOM COMPARATIVE DATA

During Fiscal Year 20142015 there were 25 permitholders that obtained a cardroom license Two did not operate the other 23 operated at 23 pari-mutuel facilities located throughout the state The number of cardroom tables decreased from 788 in Fiscal Year 20132014 to 755 in Fiscal Year 20142015 Cardroom gross receipts decreased from $136163616 to $135888902 and the gross receipts tax decreased from $13615464 to $13589789 this fiscal year Table fees decreased from $788000 to $755000 this fiscal year The overall result was a decrease in total state revenue from $14403464 to $14344789 this fiscal year

Cardroom tax revenue is distributed 50 percent between the Pari-Mutuel Wagering Trust Fund and the General Revenue Fund In accordance with Section 849086(13)(h) Florida Statutes one quarter of the moneys deposited into the Pari-Mutuel Wagering Trust Fund must be distributed to counties and municipalities that approved the cardroom In October 2015 the division distributed approximately $1698723 to the countiesmunicipalities from cardroom gross receipts

CARDROOM GROSS RECEIPTS AND TOTAL STATE REVENUE FISCAL YEARS 20052006 THROUGH 20142015

$0

$20

$40

$60

$80

$100

$120

$140

Mil

lio

ns

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 (A)

Total State Revenue (Gross Receipts Tax

plus Table Fees)

Total State Revenue as a

Percent of Gross Receipts

20052006 $44433359 $4443337 $264000 $4707337 1059 20062007 $54208544 $5420855 $325500 $5746355 1060 20072008 $90863855 $9086385 $875000 $9961385 1096 20082009 $101700243 $10170024 $698000 $10868024 1069 20092010 $104799448 $10479945 $749000 $11228945 1071 20102011 $125141080 $12514108 $718000 $13232108 1057 20112012 $131447663 $13144767 $834000 $13978767 1063 20122013 $132690415 $13269045 $810000 $14079045 1061 20132014 $136163616 $13615464 $788000 $14403464 1058 20142015 $135888902 $13589789 (B) $755000 $14344789 1056

(A) Amount agrees with the number of approved cardroom tables per annual cardroom licenses and reflects the number of tables in operation each fiscal year

(B) Includes additional payment of $89750 for October 2013 recevied in August 2014 due to revised monthly report

18

-----------------------------+-----------------------------------------------------ltmiddotmiddotmiddotmiddot middotmiddotmiddotmiddot middotmiddotmiddotmiddotmiddotmiddot middotmiddotmiddotmiddotmiddot middotmiddotmiddot middotmiddotmiddotmiddotmiddot middotmiddot middotmiddotmiddot middot

COMPONENTS OF CARDROOM REVENUE BY ASSOCIATION

Fiscal Year 20142015

Greyhound Racing Permitholders

Daytona Beach Kennel Club IncWest Volusia Racing Inc Volusia $10260442 $805384 $11065826 $1106583 $55000 $1161583

Derby Lane (St Petersburg Kennel Club Inc) Pinellas 7766643 809669 8576312 857631 45000 902631

Ebro Greyhound Park Washington 2728129 326879 3055008 305500 20000 325500

Flagler Dog Track Dade 6912438 27325 6939763 694874 (C) 23000 717874

Jacksonville Kennel Club Inc Duval 14725776 939280 15665056 1566506 71000 1637506

Mardi Gras Racetrack and Gaming CenterH ampT Gaming Inc Hallandale 5654584 282119 5936703 593670 30000 623670

Melbourne Greyhound Park LLC Brevard 4223440 136195 4359635 435963 34000 469963

Naples-Ft Myers Greyhound Track Lee 6405597 505015 6910612 691063 32000 723063

Orange Park Kennel Club Inc Town of Orange Park 7439673 66615 7506288 750629 39000 789629

Palm Beach Kennel ClubLicense Acquisitions LLC Palm Beach 11544820 1065075 12609895 1260990 75000 1335990

Pensacola Greyhound Racing LLP Escambia 3153303 616385 3769688 376969 20000 396969

Sarasota Kennel Club Inc Sarasota 4894259 772380 5666639 566664 35000 601664

St Johns Greyhound Park (D) St Johns 0 0 0 0 1000 1000

Tampa Greyhound Track Hillsborough 2040726 74567 2115293 211529 1000 212529

Total Greyhound Permitholders $87749830 $6426888 $94176718 $9418571 $481000 $9899571

Jai Alai Permitholders

Dania Jai AlaiSummersport Enterprises LLC Hallandale $5976 $84872 $90848 $9085 $1000 $10085

Ft Pierce Jai Alai St Lucie 2353923 152587 2506510 250651 25000 275651

Hamilton Jai Alai and Poker Hamilton 411259 165 411424 41142 3000 44142

MiamiSummer Jai Alai Dade 2285247 54267 2339514 233951 16000 249951

Ocala Poker and Jai Alai Marion 3316536 172445 3488981 348898 21000 369898

Total Jai Alai Permitholders $8372941 $464336 $8837277 $883727 $66000 $949727

Thoroughbred Racing Permitholders

Gulfstream Park Racing Association Inc Broward 5374421 142163 5516584 551658 21000 572658

Tampa Bay Downs Inc Hillsborough 3514313 743283 $4257596 425760 23000 448760

Total Thoroughbred Permitholders $8888734 $885446 $9774180 $977418 $44000 $1021418

Harness Racing Permitholders

Isle Casino and Racing at Pompano Park Broward $11234738 $1660226 $12894964 $1289496 $45000 $1334496

Quarter Horse Racing Permitholders

Gretna Racing LLC Gadsden $1649021 $197375 $1846396 $184640 $15000 $199640

South Florida Racing Association LLC (Hialeah Park) City of Hialeah 7695032 664335 $8359367 835937 44000 879937

Total Quarter Horse Permitholders $9344053 $861710 $10205763 $1020577 $59000 $1079577

TOTAL FOR ALL PERMITHOLDERS $125590296 $10298606 $135888902 $13589789 $695000 $14284789

Total Taxes and Fees

County Municipality Gross Receipts

Tournament Gross Receipts

Total Gross Receipts

Gross Receipts

Tax (A) Table Fees Collected (B)

(A) 18th of total gross receipts tax is distributed to counties or municipalities by October 1 of the following year

(B) Amounts shown are table fees collected during fiscal year 20142015

(C) Includes additional payment of $ 89750 for October 2013 received in August 2014 due to revised monthly report

(D) Permitholder paid table fees and received cardroom license for 20142015 but did not conduct cardroom operations during 20142015

19

SLOT COMPARATIVE DATA

During Fiscal Year 20142015 the total amount wagered by patrons was $7979515007 Average daily revenue per slot machine was $188 Total net slot revenue was $521670975 As a result the total taxes paid to the state was $182584841 an increase of five percent in total paid slot taxes from the previous fiscal year A total of $15750000 was collected in annual fees including the Compulsive or Addictive Gambling Prevention Program Fee per Section 551118(3) Florida Statutes For further details see the Summary of State Revenue From Pari-Mutuel Cardroom Slot Activity and Indian Gaming Compact (page 36) of this report On October 12 2014 Dania Jai-Alai closed the slot portion of the facility due to remodeling

HISTORICAL SLOT FACILITY ACTIVITY

Fiscal Year Total Amount Wagered Total State Revenue

20062007 $1114108466 $49620582

20072008 $3023981126 $120560317

20082009 $2701341778 $103895351

20092010 $3840468455 $138125105

20102011 $5054297731 $125063886

20112012 $6045432393 $143962346

20122013 $6690513855 $152532223

20132014 $7953652039 $174024068

20142015 $7979515007 $182584841

FISCAL YEAR 20142015 Gulfstream

Operations Began

11152006

Mardi Gras Operations Began

12282006

Pompano Park Operations Began

4142007

West Flagler Operations Began

10152009

Calder Operations Began

1222010

Miami Jai Alai Operations Began

1232012

Hialeah Park Operations Began

8142013

Dania Jai Alai (2)

Operations Began

2202014

TOTAL

Average Number of Machines 847 965 1456 801 1113 1029 850 522 7583

Number of Operating Days 365 365 365 365 365 365 365 104 365

Average Daily Revenue per Machine $159 $136 $274 $276 $182 $153 $207 $54 $188

Amount Wagered $794329039 $701055610 $2005415129 $1358574237 $981098699 $1038431327 $1045072386 $55538580 $7979515007

Amount Won By Patrons $734280878 $644290707 $1836310191 $1275489711 $891381301 $970450887 $974876557 $51446310 $7378526542

Promotional Credits $11040693 $8819486 $23693184 $2408311 $16024799 $10662818 $6084879 $1173239 $79907409

30-Day Unclaimed Tickets $96186 $36565 $198873 $39305 $37224 $108049 $36100 $2999 $555301

Net Slot Machine Revenue $49103653 $47986792 $145610627 $80720091 $73755061 $57425670 $64147050 $2922031 $521670975

State Tax Revenue (1) $17186279 $16795377 $50963719 $28252032 $25814271 $20098984 $22451468 $1022711 $182584841

Permitholder Revenue $31917374 $31191415 $94646908 $52468059 $47940790 $37326686 $41695582 $1899320 $339086134 Total State Revenue as a Percent of

Amount Wagered 216 240 254 208 263 194 215 184 229

Note Changes to figures for Fiscal Year 20112012 and 20122013 are due to refunds to Miami Jai Alai for overpayment of slot taxes

(1) (1) 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

(2) Danias Casino was open February 20 2014 through October 12 2014

20

21

-

Dai

ly R

even

ue

per

Mac

hin

e D

aily

Rev

enu

e p

er M

ach

ine

Dai

ly R

even

ue

per

Mac

hin

e

Ave

rag

e N

um

be

r o

f M

ac

hin

es

A

vera

ge

Nu

mb

er o

f M

ach

ines

A

vera

ge

Nu

mb

er o

f M

ach

ines

Daily Revenue per Machine Compared to Average Number of Machines For Fiscal Years 20062007 - 20142015

GULFSTREAM PARK RACING AND CASINO

$450 2000

$400 1800

$350 1600

$300 1400

$250

$200

1200

1000

800 $150 600 $100 400

$50 200

$0 0

Revenue per Machine Machines

MARDI GRAS RACETRACK AND GAMING CENTER

$450 2000

$400 1800

$350 1600 1400$300 1200

$250 1000

$200 800

$150 600 $100 400

$50 200 $0 0

Revenue per Machine Machines

ISLE CASINO AND RACING AT POMPANO PARK

$450 2000

$400 1800

$350 1600 1400 $300 1200

$250 1000

$200 800

$150 600 $100 400

$50 200 $0 0

Revenue per Machine Machines

Jl ~~ - r--_~-v~ V bull ~ -

~

-

--- ~ ~ -I --- --

- -

-- -

-

-- r

rI - -- - ~ -- -

-

Daily Revenue per Machine Compared to Average Number of Machines For Fiscal Years 20062007 - 20142015

FLAGLER DOG TRACK AND MAGIC CITY CASINO

0

200

400

600

800

1000

1200

1400

1600

1800

2000

$0

$50

$100

$150

$200

$250

$300

$350

$400

$450

Ave

rag

e N

um

be

r o

f M

ac

hin

es

Dai

ly R

even

ue

per

Mac

hin

e

Revenue per Machine Machines

CALDER CASINO AND RACE COURSE

0

200

400

600

800

1000

1200

1400

1600

1800

2000

$0

$50

$100

$150

$200

$250

$300

$350

$400

$450

Ave

rag

e N

um

be

r o

f M

ac

hin

es

Dai

ly R

even

ue

per

Mac

hin

e

Revenue per Machine Machines

MIAMI JAI ALAI

0

200

400

600

800

1000

1200

1400

1600

1800

2000

$0

$50

$100

$150

$200

$250

$300

$350

$400

$450

Ave

rag

e N

um

ber

of

Mac

hin

es

Dai

ly R

even

ue

per

Mac

hin

e

Revenue per Machine Machines

22

-- rv ~ -

-

~

-

-

-

Daily Revenue per Machine Compared to Average Number of Machines For Fiscal Years 20062007 - 20142015

HIALEAH PARK

0

200

400

600

800

1000

1200

1400

1600

1800

2000

$0

$50

$100

$150

$200

$250

$300

$350

$400

$450

Ave

rag

e N

um

be

r o

f M

ac

hin

es

Dai

ly R

even

ue

per

Mac

hin

e

Revenue per Machine Machines

DANIA JAI ALAI (1)

0

200

400

600

800

1000

1200

1400

1600

1800

2000

$0

$50

$100

$150

$200

$250

$300

$350

$400

$450

Ave

rag

e N

um

be

r o

f M

ac

hin

es

Dai

ly R

even

ue

per

Mac

hin

e

Revenue per Machine Machines

ALL FACLITIES COMBINED

0

1000

2000

3000

4000

5000

6000

7000

8000

$0

$50

$100

$150

$200

$250

$300

$350

$400

$450

Ave

rag

e N

um

be

r o

f M

ac

hin

es

Dai

ly R

even

ue

per

Mac

hin

e

Revenue per Machine Machines

(1) Danias Casino was open February 20 2014 through October 12 2014

23

D

AT

A B

Y P

ER

MIT

HO

LD

ER

FA

CIL

ITY

Pari-Mutuel Permitholders with 2014-2015 Operating Licenses

--0

0

-0 -I

Pensacola Greyhound Track

bestbet Jacksonville

Orange Park Kennel Club

St Johns Greyhound Park

Creek Entertainment Gretna

Ocala Poker amp Jai Alai

Daytona B K C West Volusia

Sanford Orlando Penn Sanford

Orlando Jai Alai

Melbourne Greyhound Park

Sarasota Kennel Club

Fort Pierce Jai Alai

Naples Fort Myers Greyhound

Palm Beach K C P B Greyhound

The Isle at Pompano Park

Mardi Gras Casino Racetrack

Dania J A Dania Summer J A

Gulfstream GPTARP Tropical

Calder Casino

Miami Summer

8 Jai Alai

5 Thoroughbred

1 Harness

1 Limited Intertrack Wagering License (5506308 FS)

Hamilton Jai Alai C C

8 Slot Machine Gaming Facilities

C 24 Cardrooms

C

C

C

C

C

C

C

C

C

C

C

Ocala Breedersrsquo Sales

Tampa Bay Downs

Derby Lane

Tampa Greyhound Track

19 Greyhound

C

C

Key

S

S

S

S

C

C

C

5 Quarter Horse

Hialeah Park

S

S

C

Hamilton Downs

South Marion

C

Ebro Greyhound ParkC

C S

Ocala Breedersrsquo Sales

C

S

Flagler Dog Track amp Magic City Casino C S Facilities where two or more permits operate 2014 October 23

24

GREYHOUND PERMITHOLDERS

Florida remains the leader in greyhound racing in the United States with 19 permitholders operating at 12 tracks throughout the state A total of 3515 completed performances including charity and scholarship performances were conducted during this past fiscal year a minimal change from the previous year

During Fiscal Year 20142015 handle wagered on live greyhound performances decreased by approximately two percent Intertrack handle wagered on broadcasts of live Florida greyhound performances decreased by approximately three percent Simulcast handle wagered on broadcasts of performances from outside the state increased by approximately two percent Intertrack simulcast handle wagered on broadcast of performances from outside the state increased by approximately 15 percent Overall there was a decrease in total handle by approximately one percent for the Florida greyhound industry

Total paid attendance decreased by approximately three 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 approximately four percent during Fiscal Year 20142015 The greyhound industry accounted for approximately 303 percent of Floridarsquos total revenue and 319 percent of total handle from pari-mutuel performances

Greyhound permitholders reported paying a total of $25631721 in purses during Fiscal Year 20142015 For more detail on purses paid please refer to the following information by permitholder The division was able to confirm reported purse amounts from the weekly purse reports submitted in accordance with Section 61D-8006 Florida Administrative Code

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 Section 5501647 Florida Statutes provides a greyhound permitholder with credits in an amount equal to the uncashed pari-mutuel tickets remitted in the prior state fiscal year to the state which is applied against any taxes imposed the next fiscal year Additionally Section 5501647 Florida Statutes requires each permitholder to pay an amount not less than 10 percent of the credit provided by this section to any bona fide organization that promotes or encourages the adoption of greyhounds During Fiscal Year 20142015 total contributions provided to greyhound adoption units amounted to $136466 which exceeded the minimum statutory requirement

Total Live Performances (Completed) (1)

(1) Performances where eight or more races were h

3515 eld

Total Paid Attendance 276495

Total Live Performances (Actual) 3530 Total Admission Tax $11585

Total Racing Days 2392

Daytona Beach Kennel Club Inc Volusia County

Website wwwdaytonagreyhoundcom Telephone MailingStreet Address 960 South Williamson Boulevard Daytona Beach Florida 32114-7247 Fax

Meet Period 12152014 to 06302015

Racing Results Live Performances (Completed) 248 Purses Paid $1002456 Live Performances (Actual) 250 Racing Days 168 Paid Attendance 0

Total Admission Tax $0

3862526484 3862524808

Derby Lane St Petersburg Kennel Club Inc

Pinellas County

Website wwwderbylanecom MailingStreet Address 10490 Gandy Boulevard St Petersburg Florida 33702-2395 Telephone

Fax

Meet Period 01012015 to 06302015

Racing Results Live Performances (Completed) 207 Purses Paid $2197236 Live Performances (Actual) 207 Racing Days 155 Paid Attendance 0

Total Admission Tax $0

7278123339 7278123305

25

Ebro Greyhound Park Washington County Kennel Club Inc

Washington County

Website wwwgoebrocom Telephone MailingStreet Address 6558 Dog Track Road Ebro Florida 32437-1142 Fax

Meet Period 07012014 to 09202014 and 05022015 to 06302015

Racing Results Live Performances (Completed) 184 Purses Paid $463061 Live Performances (Actual) 184 Racing Days 92 Paid Attendance 8844

Total Admission Tax $323

8502343943 8505354442

Flagler Dog Track West Flagler Associates Ltd

Dade County

Website wwwmagiccitycasinocom Mailing Address Post Office Box 350940 Miami Florida 33135-0940 Telephone Street Address 401 NW 38th Court Miami Florida 33126-5638 Fax

Meet Period 07012014 to 10252014 and 06022015 to 06302015

Racing Results Live Performances (Completed) 153 Purses Paid $3396362 Live Performances (Actual) 163 Racing Days 103 Paid Attendance 0

Total Admission Tax $0

3056493000 3056314529

HampT Gaming Inc Dade County

See Mardi Gras Racetrack and Gaming Centers contact information for detail

Meet Period 02152015 to 04302015 at Mardis Gras

Racing Results Live Performances (Completed) 106 Purses Paid $1055684 Live Performances (Actual) 106 Racing Days 53 Paid Attendance 0

Total Admission Tax $0

Jacksonville Kennel Club Inc Jacksonville Greyhound Racing Inc

Duval County

Website wwwbestbetjaxcom Mailing Address Post Office Box 959 Orange Park Florida 32067-0959 Telephone Street Address 201 Monument Road Jacksonville Florida 32225-8106 Fax

Meet Period 07022014 to 09282014 at Orange Park

Racing Results Live Performances (Completed) 104 Purses Paid $931749 Live Performances (Actual) 104 Racing Days 77 Paid Attendance 0

Total Admission Tax $0

9046460001 9046460420

Jefferson County Kennel Club Inc Jefferson County

Mailing Address Post Office Box 400 Monticello Florida 32345-0400 Telephone Street Address 3079 North Jefferson Street Monticello Florida 32344-5685 Fax

Jefferson County license was suspended during the 20142015 year therefore no live Meet Period

performances were conducted Racing Results Live Performances (Completed) 0 Purses Paid $0 Live Performances (Actual) 0 Racing Days 0 Paid Attendance 0

Total Admission Tax $0

8509972561 8509973871

License Acquisitions LLC (Palm Beach Greyhound Racing) Palm Beach County

See Palm Beach Kennel Clubs contact information for detail

Meet Period 07012014 to 09302014 at Palm Beach Kennel Club

Racing Results Live Performances (Completed) 118 Purses Paid $986937 Live Performances (Actual) 118 Racing Days 92 Paid Attendance 6777

Total Admission Tax $91

26

Mardi Gras Racetrack and Gaming Center Hartman and Tyner Inc

Broward County

Website wwwmgflacom MailingStreet Address 831 North Federal Highway Hallandale Beach Florida 33009-2410

Meet Period 12012014 to 02142015

Racing Results Live Performances (Completed) 105 Purses Paid Live Performances (Actual) 106 Racing Days 53 Paid Attendance

Total Admission Tax

Telephone Fax

$1027511

0 $0

954-924-3200 9549243143

Melbourne Greyhound Park LLC Brevard County

Website wwwmgparkcom MailingStreet Address 1100 North Wickham Road Melbourne Florida 32935-8941

Meet Period 01022015 to 04182015

Racing Results Live Performances (Completed) 108 Purses Paid Live Performances (Actual) 108 Racing Days 92 Paid Attendance

Total Admission Tax

Telephone Fax

$371026

0 $0

3212599800 3212593437

Naples-Ft Myers Greyhound Track Southwest Florida Enterprises Inc

Lee County Website wwwnaplesfortmyersdogscom Mailing Address Post Office Box 2567 Bonita Springs Florida 34133-2567 Street Address 10601 Bonita Beach Road SW Bonita Springs Florida 34135-5620

Meet Period 10312014 to 05252015

Racing Results Live Performances (Completed) 398 Purses Paid Live Performances (Actual) 399 Racing Days 191 Paid Attendance

Total Admission Tax

Telephone Fax

$1701827

159675 $10158

2399922411 2399479244

Orange Park Kennel Club Inc Jacksonville Greyhound Racing Inc

Clay County

Website wwwbestbetjaxcom Mailing Address Post Office Box 959 Orange Park Florida 32067-0959 Street Address 455 Park Avenue Orange Park Florida 32073-3101

Meet Period 09292014 to 11302014 and 04272015 to 06292015

Racing Results Live Performances (Completed) 145 Purses Paid Live Performances (Actual) 145 Racing Days 108 Paid Attendance

Total Admission Tax

Telephone Fax

$1339454

0 $0

9046460001 9046460420

Palm Beach Kennel Club Investment Corporation of Palm Beach

Palm Beach County

Website wwwpbkennelclubcom MailingStreet Address 1111 North Congress Avenue West Palm Beach Florida 33409-6317

Meet Period 10012014 to 06302015

Racing Results Live Performances (Completed) 349 Purses Paid Live Performances (Actual) 350 Racing Days 271 Paid Attendance

Total Admission Tax

Telephone Fax

$3313872

25373 $815

5616832222 5614719114

Penn Sanford LLC dba Sanford-Orlando Kennel Club Seminole County

See SOKC LLCs contact information for detail Meet Period 07022014 to 12312014

Racing Results Live Performances (Completed) 146 Purses Paid Live Performances (Actual) 146 Racing Days 115 Paid Attendance

Total Admission Tax

$799409

0 0

27

Pensacola Greyhound Racing LLP Escambia County

Website wwwpensacolagreyhoundtrackcom Mailing Address Post Office Box 12824 Pensacola Florida 32591-2824 Telephone Street Address 951 Dog Track Road Pensacola Florida 32506-8236 Fax

Meet Period 07022014 to 1042014 and 01232015 to 06282015

Racing Results Live Performances (Completed) 160 Purses Paid $827398 Live Performances (Actual) 160 Racing Days 128 Paid Attendance 0

Total Admission Tax $0

8504558595 8504538883

SOKC LLC dba Sanford-Orlando Kennel Club Seminole County

Website wwwsanfordorlandokccom MailingStreet Address 301 Dog Track Road Longwood Florida 32750-6558 Telephone Meet Period 01012015 to 06292015 Fax

Racing Results

Live Performances (Completed) 181 Purses Paid $915315 Live Performances (Actual) 181 Racing Days 129 Paid Attendance 0

Total Admission Tax $0

4078311600 4078313997

Sarasota Kennel Club Inc Sarasota County

Website wwwsarasotakennelclubcom Telephone MailingStreet Address 5400 Bradenton Road Sarasota Florida 34234-2999 Fax

Meet Period 11072014 to 04252015

Racing Results Live Performances (Completed) 193 Purses Paid $791149 Live Performances (Actual) 193 Racing Days 143 Paid Attendance 75826

Total Admission Tax $198

9413557744 9413512207

St Johns Greyhound Park (Bayard Raceways Inc) Jacksonville Greyhound Racing Inc

St Johns County

Website wwwbestbetjaxcom Mailing Address Post Office Box 959 Orange Park Florida 32067-0959 Telephone Street Address 6322 Racetrack Road Jacksonville Florida 32259-2107 Fax

Meet Period 12012014 to 04262015 at Orange Park

Racing Results Live Performances (Completed) 166 Purses Paid $1652523 Live Performances (Actual) 166 Racing Days 124 Paid Attendance 0

Total Admission Tax $0

9046460001 9046460420

Tampa Greyhound Track TBDG Acquisition LLC

Hillsborough County

Website wwwtgtpokercom Mailing Address Post Office Box 8096 Tampa Florida 33674-8096 Telephone Street Address 8300 North Nebraska Ave Tampa Florida 33604-3107 Fax

Meet Period 07012014 to 12312014 at Derby Lane Racing Results Live Performances (Completed) 209 Purses Paid $2113033 Live Performances (Actual) 209 Racing Days 156 Paid Attendance 0 Paid Attendance 0 Total Admission Tax $0 Total Admission Tax $0

8139324313 8139325048

West Volusia Racing Inc Volusia County

See Daytona Beach Kennel Clubs contact information for detail

Meet Period 07012014 to 12132014 at Daytona Beach Kennel Club

Racing Results Live Performances (Completed) 235 Purses Paid $745719 Live Performances (Actual) 235 Racing Days 142 Paid Attendance 0

Total Admission Tax $0

28

JAi ALAI PERMITHOLDERS

Florida was the first state in the nation to conduct jai alai performances with the first fronton being built in 1926 There are eight jai alai permitholders operating at six frontons throughout Florida In fact Florida is now the only state where pari-mutuel wagering on live jai alai games is conducted A total of 925 completed performances including charity and scholarship performances were conducted during this past fiscal year an increase of approximately 19 percent from the previous fiscal year

During Fiscal Year 20142015 handle wagered on live jai alai performances decreased by approximately 39 percent Intertrack handle wagered on broadcasts of live Florida jai alai performances decreased by approximately 43 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 approximately 41 percent for the Florida jai alai industry

Total jai alai revenue to the state decreased by approximately three percent during Fiscal Year 20142015 The jai alai industry accounted for approximately 32 percent of Floridarsquos total revenue and 19 percent of total handle from pari-mutuel performances

Permitholders reported paying a total of $4745469 in playersrsquo awards For more detail on playersrsquo awards paid please refer to the following information by permitholder

Total paid attendance decreased by 100 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 (Completed) (1) 925 Total Paid Attendance 0 (1) Performances where eight or more games were held

Total Performances (Actual) 925

Total Gaming Days 522 Total Admission Tax $0

Dania Jai Alai Dania Entertainment Center LLC

Broward County

Website wwwcasinodaniabeachcom Telephone MailingStreet Address 301 East Dania Beach Boulevard Dania Beach Florida 33004-3016 Fax

Meet Period 10072014 to 12302014

Gaming Results Live Performances (Completed) 180 Paid Attendance 0 Live Performances (Actual) 180 Total Admission Tax $0 Live Operating Days 70 Players Awards Paid $939484

9549272841 9549257529

Dania Summer Jai Alai Dania Entertainment Center LLC

Broward County

See Dania Jai Alais contact information for detail

Meet Period 07012014 to 10062014 at Dania Jai Alai

Gaming Results Live Performances (Completed) 109 Paid Attendance 0 Live Performances (Actual) 109 Total Admission Tax $0 Live Operating Days 55 Players Awards Paid $622035

Ft Pierce Jai Alai Fronton Holdings LLC

St Lucie County

Website wwwcasinomiamijaialicom Telephone MailingStreet Address 1750 South Kings Highway Ft Pierce Florida 34945-3099 Fax

Meet Period 02272015 to 03272015 Miscellaneous Revenue to State $34538 (See Section 55009511(4) Florida Statutes for detail) Gaming Results Live Performances (Completed) 41 Paid Attendance 0 Live Performances (Actual) 41 Total Admission Tax $0 Live Operating Days 21 Players Awards Paid $152543

7724647500 7724640099

29

Hamilton Jai Alai and Poker Richmond Entertainment Inc

Hamilton County

MailingStreet Address 6968 US Highway 129 South Jasper Florida 32052-6774 Telephone Fax

Meet Period 05172015 to 06242015

Gaming Results Live Performances (Completed) 228 Paid Attendance 0 Live Performances (Actual) 228 Total Admission Tax $0 Live Operating Days 38 Players Awards Paid $17000

3866380011 3866380033

Miami Jai Alai Fronton Holdings LLC

Dade County

Website wwwcasinomiamijaialicom Telephone MailingStreet Address 3500 NW 37th Avenue Miami Florida 33142-4923 Fax

Meet Period 11022014 to 04302015

Gaming Results Live Performances (Completed) 153 Paid Attendance 0 Live Performances (Actual) 153 Total Admission Tax $0 Live Operating Days 153 Players Awards Paid $1461314

3056336400 3056347013

Ocala Poker and Jai Alai Second Chance Jai Alai LLC

Marion County

Website wwwocalapokerroomcom Mailing Address Post Office Box 580 Orange Lake Florida 32681-0580 Telephone Street Address 4601 NW Highway 318 Reddick Florida 32686 Fax

Meet Period 02022015 to 03022015 Miscellaneous Revenue to State $22000 (See Section 55009511(4) Florida Statutes for detail) Gaming Results Live Performances (Completed) 41 Paid Attendance 0 Live Performances (Actual) 41 Total Admission Tax $0 Live Operating Days 21 Players Awards Paid $147480

3525912345 3525913402

Orlando Jai Alai RB Jai Alai LLC Seminole County

Website wwworlandoliveeventscom Telephone MailingStreet Address 6405 South Highway 17-92 Fern Park Florida 32730-2057 Fax

Meet Period 04032015 to 05302015

Miscellaneous Revenue to State $15200 (See Section 55009511(4) Florida Statutes for detail) Gaming Results Live Performances (Completed) 43 Paid Attendance 0 Live Performances (Actual) 43 Total Admission Tax $0 Live Operating Days 34 Players Awards Paid $0

4073396221 4078314689

Summer Jai Alai Partnership Dade County

See Miami Jai Alais contact information for detail

Meet Period 08032014 to 10312014 and 05012015 to 06292015 at Miami Jai Alai

Gaming Results Live Performances (Completed) 130 Paid Attendance 0 Live Performances (Actual) 130 Total Admission Tax $0 Live Operating Days 130 Players Awards Paid $1405613

30

THOROUGHBRED PERMITHOLDERS

Florida continues to be a premier thoroughbred racing state with five permitholders operating at three tracks located in Central and South Florida A total of 330 completed performances including charity and scholarship performances were conducted during this past fiscal year a decrease of approximately 21 percent from the previous fiscal year

During Fiscal Year 20142015 handle on live thoroughbred performances increased by approximately four percent Handle from intertrack wagering increased approximately six percent Simulcast handle wagered on broadcasts of performances from outside the state decreased by approximately 46 percent Intertrack simulcast handle decreased by approximately two percent Overall total handle decreased by approximately 11 percent for the Florida thoroughbred industry

Total thoroughbred revenue to the state during Fiscal Year 20142015 decreased by approximately 12 percent from the prior year The thoroughbred industry accounted for approximately 581 percent of Floridarsquos total revenue and 601 percent of total handle from pari-mutuel performances

Permitholders reported paying a total of $86208744 in purses For more detail on purses paid please refer to the following information by permitholder The Florida Thoroughbred Breedersrsquo and Ownersrsquo Association did not dispute the amount of purses paid reported by the permitholders

Total paid attendance increased by eight 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 (Completed) (1) 330 Total Paid Attendance 101165

(1) Performances where eight or more races were held

Total Performances (Actual) 391

Total Racing Days 335 Total Admission Tax $20675

Calder Race Course Inc Churchill Downs Inc

Dade County

Website wwwcaldercasinocom Telephone MailingStreet Address 21001 NW 27th Avenue Miami Gardens Florida 33056-1461 Fax

Meet Period 10082014 to 11302014

Racing Results Live Performances (Completed) 40 Purses Paid $7375507 Live Performances (Actual) 100 Racing Days 44 Paid Attendance 0

Total Admission Tax $0

3056251311 3056252505

Gulfstream Park Racing Association Inc Stronach Group Broward County

Website wwwgulfstreamparkcom Telephone MailingStreet Address 901 South Federal Highway Hallandale Beach Florida 33009-7124 Fax

Meet Period 07012014 and 12062014 to 05222015 and 06302015

Racing Results Live Performances (Completed) 120 Purses Paid $62094688 Live Performances (Actual) 121 Racing Days 121 Paid Attendance 0

Total Admission Tax $0

9544547000 9544576291

Gulfstream Park Thoroughbred After Racing Program Inc Stronach Group Broward County

See Gulfstream Park Racing Association Incs contact information for detail

Meet Period 07042014 to 9072014 and 12102014

Racing Results Live Performances (Completed) 39 Purses Paid $1493679 Live Performances (Actual) 39 Racing Days 39 Paid Attendance 0

Total Admission Tax $0

31

Tampa Bay Downs Inc Hillsborough County

Website wwwtampabaydownscom Mailing Address Post Office Box 2007 Oldsmar Florida 34677-7007 Street Address 11225 Race Track Road Tampa Florida 33626-3122

Meet Period 07012014 11292014 to 05032015 and 06302015

Racing Results Live Performances (Completed) 91 Purses Paid Live Performances (Actual) 91 Racing Days 91 Paid Attendance

Total Admission Tax

Telephone Fax

$15244870

101165 $20675

8138554401 8138543539

Tropical Park LLC Churchill Downs Inc

Dade County See Calders contact information for detail

Meet Period 09112014 to 10042014 and 05232015 to 06282015 at Gulfstream Park

Racing Results Live Performances (Completed) 40 Purses Paid Live Performances (Actual) 40 Racing Days 40 Paid Attendance

Total Admission Tax

$0

0 $0

32

QUARTER HORSE PERMITHOLDERS

There are five permitholders conducting quarter horse racing performances at five tracks located in the State of Florida In Fiscal Year 20142015 a total of 117 completed performances were conducted an increase of approximately 17 percent from the previous fiscal year

During Fiscal Year 20142015 handle wagered on live quarter horse performances decreased by approximately five percent Intertrack handle wagered on broadcasts of performances increased by approximately 68 percent Simulcast handle wagered on broadcasts of performances from outside the state had no changes along with intertrack simulcast handle Overall total handle increased by approximately two percent for the Florida quarter horse industry

Total quarter horse revenue to the state during Fiscal Year 20142015 increased by approximately 16 percent The quarter horse industry accounted for approximately 11 percent of Floridarsquos total revenue and 03 percent of total handle from pari-mutuel performances

Permitholders reported paying a total of $6391000 in purses For more detail on purses paid please refer to the following information by permitholder The Florida Quarter Horse Breedersrsquo and Ownersrsquo Association was able to confirm the amount of purses paid reported by Hialeah Park

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

Total Performances (Completed) (1) 117 Total Paid Attendance 0 (1) Performances where eight or more races were held

Total Performances (Actual) 119

Total Racing Days 66 Total Admission Tax $0

Gretna Racing LLC Gadsden County

Website wwwcreekentertainmentcom Mailing Address Post office Box 70 Grenta Florida 32332 Telephone

Street Address 501 Racetrack Drive Gretna Florida 32332

Meet Period 07052014 to 10052014

Racing Results Live Performances (Completed) 38 Purses Paid $167000 Live Performances (Actual) 38 Racing Days 10 Paid Attendance 0

Total Admission Tax $0

8508756920

Hamilton Downs Horsetrack LLC Hamilton County

Mailing Address 6968 US Highway 129 Jasper Florida 32052-6774 Telephone

Street Address 2220 Northwest County Road 143 Jennings Florida 32053 Fax

Meet Period 06142015 to 06182015

Racing Results Live Performances (Completed) 20 Purses Paid $22000 Live Performances (Actual) 20 Racing Days 5 Paid Attendance 0

Total Admission Tax $0

3866380011

3866380033

Hialeah Park South Florida Racing Association LLC

Dade County

Website wwwhialeahparkcasinocom Telephone Mailing Address Post Office Box 158 Hialeah Florida 33011 Fax Street Address 2200 East 4th Avenue Hialeah Florida 33010

Meet Period 12262014 to 03032015

Racing Results Live Performances (Completed) 39 Purses Paid $5852000 Live Performances (Actual) 40 Racing Days 40 Paid Attendance 0

Total Admission Tax $0

3058858000 3058878006

33

Ocala Breeders Sales Company Inc Marion County

Website wwwobssalescom Telephone Mailing Address Post Office Box 99 Ocala Florida 34478-0099 Fax Street Address 1701 Southwest 60th Avenue Ocala Florida 34474-1800

Meet Period 1272015

Racing Results Live Performances (Completed) 0 Purses Paid $310000 Live Performances (Actual) 1 Racing Days 1 Paid Attendance 0

Total Admission Tax $0

3522372154 3522372357

South Marion Real Estate Holdings LLC Central Florida Gaming LLC

Marion County

Mailing Address Post Office Box 6331 Ocala Florida 34478 Telephone Street Address 6390 SE 177th Place Summerfield Florida 34491 Fax

Meet Period 07012014 to 07102014

Racing Results Live Performances (Completed) 20 Purses Paid $40000 Live Performances (Actual) 20 Racing Days 10 Paid Attendance 0

Total Admission Tax $0

3528177522 None Listed

34

~ ra- HARNESS PERMITHOLDERS

PARI-MUTUEL INDUSTRY

Pompano Park is the only permitholder conducting harness horse racing performances in the State of Florida A total of 126 completed performances including charity and scholarship performances were conducted during this past fiscal year which is the same as the previous year

During Fiscal Year 20142015 handle wagered on live harness performances increased by approximately three percent Intertrack handle wagered on broadcasts of live Florida harness performances increased by approximately 33 percent Simulcast handle wagered on broadcasts of performances from outside the state increased by approximately seven percent while intertrack simulcast handle increased by approximately six percent Overall total handle increased by approximately seven percent for the Florida harness industry

Total revenue to the state during Fiscal Year 20142015 increased by approximately four percent from the prior fiscal year The harness industry accounted for approximately 73 percent of Floridarsquos total revenue and 58 percent of total handle from pari-mutuel performances

Pompano Park reported paying $8614066 in purses For more detail on purses paid please refer to the information below The Florida Standardbred Breedersrsquo and Ownersrsquo Association was able to confirm the amount of purses paid reported by Pompano Park

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

Total Performances (Completed) (1) 126 Total Paid Attendance 0 (1) Performances where eight or more races were held

Total Performances (Actual) 126

Total Racing Days 126 Total Admission Tax $0

Isle Casino and Racing at Pompano Park PPI Inc

Broward County

Website pompano-parkisleofcapricasinoscom Telephone 9549722000 MailingStreet Address 777 Isle of Capri Circle Pompano Beach Florida 33069-3104 Fax 9549700882

Meet Period 10042014 to 06272015

Racing Results Live Performances (Completed) 126 Purses Paid $8614066 Live Performances (Actual) 126 Racing Days 126 Paid Attendance 0

Total Admission Tax $0

SUMMARY

During Fiscal Year 20142015 the total handle wagered for all industries exceeded $779 million a decrease of approximately eight percent from the prior fiscal year Total pari-mutuel completed performances including charity and scholarship performances conducted during Fiscal Year 20142015 increased by approximately one percent from the previous fiscal year

The state realized revenue from performances of approximately $109 million a decrease of roughly eight percent from the prior fiscal year Of the $109 million collected greyhound permitholders accounted for 303 percent thoroughbreds for 581 percent harness for 73 percent jai alai for 32 percent and quarter horse for 11 percent

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

35

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 50 national champions Florida also produced ldquoAffirmedrdquo the eleventh horse to have swept the Triple Crown (1978) OcalaMarion County Florida is home to some of the leading breeding farms in the country The industry boasts 19 classic wins (Kentucky Derby Preakness Stakes and Belmont Stakes) 26 Breedersrsquo Cup Day champions and six horses of the year

The Florida Thoroughbred Breedersrsquo and Ownersrsquo Association (FTBOA) funds the Florida-bred Stakes Program which is implemented at Floridas Thoroughbred racetracks Through a percentage of pari-mutuel handle Florida Thoroughbred permitholders contributed $7685619 to the FTBOA during Fiscal Year 20142015 The FTBOA paid out $4988595 in Breedersrsquo Awards and $1294250 through the Florida-bred Stakes Program The Florida-bred Stakes Program includes ldquoFlorida Sire Stakesrdquo at Gulfstream Park ldquoSunshine Millions Previewrdquo at Gulfstream Park West ldquoFlorida Cup Dayrdquo at Tampa Bay Downs and additional funds for supplements to Florida-bred Preferred Stakes Races during the Gulfstream and Tampa Bay Downsrsquo meets

The Florida Standardbred Breedersrsquo and Ownersrsquo Association a non-profit organization and the only organized representative of Standardbred horsemen in the State of Florida is the designated association for the allocation and distribution of funds for Florida-bred racing Promotional activities include providing breeder and stallion awards for eligible Florida-bred horses during Pompano Parkrsquos 20142015 meet as well as awards for Florida Breedersrsquo Stake races The FSBOA also inaugurated a Breeder Incentive program in 2014 with the goal of offering Standardbred breeders a financial reward for the production of Florida-bred foals This program will continue in future years 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 $1013697

Section 5502625(5)(a) Florida Statutes designates the Florida Quarter Horse Breedersrsquo and Ownersrsquo Association (FQHBOA) as the authorized organization to receive breeders and awards payments from the permitholders and make payments in accordance with Florida Statutes

By agreement Hialeah Park pays 2 percent of the total purse to FQHBOA for breedersrsquo and ownersrsquo awards This is in excess of statutory requirements Other tracks pay a sum equal to the breaks plus one percent of all pari-mutuel pools conducted during their meets for supplementing purses and prizes for the general promotion of owning and breeding quarter horses in Florida as authorized in Florida Statutes

During 20142015 $115000 was paid out to 63 ownersrsquo and breedersrsquo in awards Each fiscal year total awards have increased since itrsquos first awards in 20092010

Note This promotional program information is provided by respective Breeders and Owners Associations

36

UNIVERSITY OF FLORIDA COLLEGE OF VETERINARY MEDICINE RACING LABORATORY

The Florida Racing Laboratory in the College of Medicine at the University of Florida is an International Organization for Standardization ISO 17025 accredited laboratory that employs various procedures to detect and identify prohibited drugs medications stimulants depressants hypnotics local anesthetics and drug-masking agents in the blood urine or other bodily fluids of racing horses and greyhounds

During Fiscal Year 20142015 the Laboratory received and processed 67587 samples and performed 254238 analyses The vigilant monitoring of samples by the Laboratory serves to deter the use of prohibited drugs in racing animals in Florida

Horse UrineBlood Greyhound Urine 1 Investigative Samples Received 16337 51233 17 Samples Analyzed 16280 30340 17 Number of Analyses 76382 177815 41 Positives 163 9 NA

1 Volume Not Sufficient For Testing 21711 (424 of total number of samples received) Note From January 31 2015 through June 14 2015 there were 14509 greyhound samples collected Of this total 5296 were testable samples and 9213 were quantity not sufficient for analysis During this timeframe there were 2398 attempts to collect samples from greyhounds that did not urinate

DRUG POSITIVES FOR FISCAL YEAR 20142015

Types of Positives (ARCI Drug Class) Horse Greyhound Acepromazine metabolite (3) 5 0

Acepromazine metabolite (3) Methocarbamol (4) Phenylbutazone (na) 1 0

Benzoylecgonine (1) 0 3

Boldenone (3) 4 0

Carprofen (4) 0 1

Clenbuterol (3) 51 0

Clenbuterol (3) Flunixin (4) 1 0

Dimethylsuloxide (DMSO) (5) 15 0

Flunixin (4) 5 2

Glycopyrrolate (3) 1 0

Ibuprofen (4) Methocarbamol (4) 1 0

Isoxsuprine (4) 1 0

Methocarbamol (4) 5 0

Naproxen (4) 1 0

Naproxen (4) Phenylbutazone (na) 1 0

Phenylbutazone (NA) 56 0

Procaine (3) 2 2

Testosterone (3) 5 0

Testosterone (3) Boldenone (3) 1 0

Testosterone (3) Nandrolone (3) Dimethylsuloxide (DMSO) (5) 3 0

Theobromine (4) 0 1

Zipaterol (2) 4 0

TOTALS 163 9

Class (1) Stimulant and depressant drugs that have the highest potential to affect performance and that have no generally accepted meidcal use in the racing horse

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 horse but the pharmacology of which

suggests less potential to affect performance than drugs in Class 2 Class (4) This class includes therapeutic medications that would be expected to have less potential to affect performance than those

in Class 3 Class (5) This class includes therapeutic medications for which concentration limits have been established by the racing jurisdictions

as well as certain miscellaneous agents such as dimethylsulfoxide (DMSO) and other medications as determined by the regulatory bodies

37

F

INA

NC

IAL

ST

AT

EM

EN

TS

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

SLOT ACTIVITIES AND INDIAN GAMING COMPACT FISCAL YEAR 20142015

State Revenue From Regular Performances Tax on Attendance $ 32258 Daily License Fees 2317268 Tax on Handle 8543609

State Revenue From Pari-Mutuel Performances (1) $ 10893135

Other State Revenue Occupational Licenses $ 525302 Fingerprint Fees 235539 Escheated Tickets (2) 795228 Racing Scholarship Funds (2) 0 PMW Trust Fund - Drug Fines 87650 Miscellaneous Revenue 32581 General Revenue Fund - Other Fines 20025

Other State Revenue $ 1696325

Total Pari-Mutuel State Revenue $ 12589460

State Revenue From Cardrooms Table Fees $ 693000 Gross Receipts(3) 13589789 Occupational Licenses 184502

Total State Revenue From Cardrooms $ 14467291

State Revenue From Slots CompulsiveAddictive Gambling Fee (4) $ 1750000 Facility License Fee (4) 14000000 Slot Taxes(5) 182584841 Fingerprint Fees 30028 Occupational Licenses 337334 Miscellaneous Revenue 5572 Miscellaneous Fines 11300

Total State Revenue From Slots $ 198719075

Total State Revenue Generated From Pari-Mutuel Cardroom and Slots $ 225775826

State Revenue From Indian Gaming Compact Indian Gaming Compact (6) $ 255610619 Indian Gaming Compact Reimbursements 253772

Total State Revenue From Indian Gaming Compact $ 255864391

TOTAL STATE REVENUE GENERATED $ 481640217

(1) Daily license fees and taxes reported above reported above are amounts collected and not reflect amounts due

(2) Escheated tickets and Racing Scholarship Funds are distributed to the Department of Education

(3) One-half of cardroom gross receipts is deposited into the General Revenue Fund

(4) Both amounts include payments from Calder Casio and Race Course Gulfstream Park Racing and Casino Mardi Gras Racetrack and Gaming Center Isle Casino and Racing at Pompano Park Flagler Dog Track and Magic City Casino Miami Jai Alai and South Florida Racing Association (Hialeah Park)

(5) Slot taxes are distributed to the Department of Education

(6) Indian Gaming Compact payments are deposited into the General Revenue Fund

38

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

BALANCE SHEET SPECIAL REVENUE FUND

FOR FISCAL YEAR ENDED JUNE 30 2015

2015 2014

ASSETS

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

$ 753311 3254344

368284 15699389

(36217) 5066

286564

$ 6567906731219

34812815266142

(32884)11371

175988

TOTAL ASSETS $ 20330741 $ 23156753

LIABILITIES amp FUND EQUITY Liabilities Accounts payable $ 98554 $ 131567 Accrued salaries 282993 245289 Due to other funds 15432 4325 Due to other state agencies 14092160 13612023 Due to general revenue 685418 665939 Compensated absences - 9313

Total Liabilities 15174556 14668455

Fund Equity Unreserved 5156185 8488298

Total Fund Equity 5156185 8488298

TOTAL LIABILITIES amp FUND EQUITY $ 20330741 $ 23156753

The financial statements and notes are for informational purposes only

39

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 2015

FINAL 2015 2014

BUDGET ACTUAL VARIANCE ACTUAL

REVENUES

Fees Charges Commissions and Sales

Licenses and Permits

Taxes

Fines Forfeits Judgments and Settlements

Interest and Dividends Net

Refunds

Miscellaneous Receipts

$ 19552155

552304

197324441

212335

29537

250000

211412

$ 19301397

712058

198093473

95112

122153

254983

31106

$ (250758) $

159754

769032

(117223)

92616

4983

(180306)

19569151

502696

190162520

116787

84893

270769

213872

Total Revenues 218132184 218610282 478098 210920688

EXPENDITURES CURRENT OPERATING

Salaries

Other Personal Services

Other Operating Expenditures

Operation of Motor Vehicles

Risk Management

State Attorney-Slots

PMW Lab Services

PMW Compliance System

TrDMSHR SVCSSTW Contract

Cardroom Tax Distribution

Other Contracted Services

Compulsive Gambling Prevention

Racing Animal Med Research

OPERATING CAPITAL OUTLAY

Acquisition of Motor Vehicles

Assessment for Fingerprinting

Service Charge to General Revenue

Refunds

Transfer to FDLE Slots Investigation

Transfers to Other Funds

Transfers to General Revenue

7104979 1677615 976075 81743

169792 222971

2266000 296476 58635

1800000 141731 930000 100000

23895 24802

460400 3150000 164650

‐188594212

27000000

6494226 1465527 842849 61944

169792 222971

2266000

246396 58635

1701933 29530

930000 93633 12523 20385

374197 2859023

13173 -

184079657

20000000

610753

212087

133226

19799

-

-

-

50080

-

98067

112201

0

6367

11372

4417

86203

290977

151477

-

4514555

7000000

6429448

1237420

736549

78141

105689

208651

2266000

246415

57114

1658542

31082

600000

100000

32240

54798

320769

2937007

132397

-

175530395

18500000

Total Expenditures 235243976 221942395 13301581 211262657

Excess (Deficiency) of Revenues Over (Under) Expenditures

FUND BALANCE JULY 1 2014

(17111792)

8488298

(3332113)

8488298

(12823484)

-

(341969)

8830267

FUND BALANCE JUNE 30 2015 $ (8623494) $ 5156185 $ (12823484) $ 8488298 (1) (1)

(1) Does not include budget of $37000000 for category 190000 Investments Actual expenditures for category 190000 were closed into the investment account

The financial statements and notes are for informational purposes only

40

CA

RD

RO

OM

PA

RI-

MU

TU

EL

AN

DS

LO

T S

TA

TU

TE

MA

TR

IX

STATUTE TOPIC GREYHOUND JAI ALAI THOROUGHBRED HARNESS QUARTER HORSE

FEES $80 per race $40 per game $100 per race $100 per race $100 per race

Daily License Fees On Live

On-track Handle

5500951(1)(a) FS 5500951(1)(a) FS 5500951(1)(a) FS 5500951(1)(a) FS 5500951(1)(a) FS

$80 per race but not to exceed $40 per game but not to exceed $100 per race but not to exceed $100 race but not to exceed $500 $100 per race but not to exceed Daily License $500 per day $500 per day $500 per day per day $500 per day

Fees On Simulcast Handle

5500951(1)(a) FS 5500951(1)(a) FS 5500951(1)(a) FS 5500951(1)(a) FS 5500951(1)(a) FS

OUTS (ESCHEATS)

Live On-track Handle

Paid to the state of Florida 5501645(2) FS

Paid to the state of Florida 5501645(2) FS

Retained by permitholder 5502633(3) FS

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)

FS FS

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

TAXES

Tax On Admissions

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

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

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

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

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

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

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

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

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

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

Tax On Live On-track Handle

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

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

05 of handle 55009515(2)(a) FS

05 of handle 55009512(2)(a) FS

1 of handle 5500951(3)(a) FS

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) FS

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

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) FS

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) FS

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) FS

This matrix represents a summary of 2014 Statutes Please refer to the cite noted by statutory topic for specific language governing pari-mutuel wagering

41

STATUTE TOPIC GREYHOUND JAI ALAI THOROUGHBRED HARNESS QUARTER HORSE

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

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 FS

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 FS

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

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

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 FS

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) FS

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

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

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

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 FS

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

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

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

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 FS

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

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

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 FS

Year then tax on handle is 23 5500951(3)(c)2 FS

CHARITY PERFORMANCES

Maximum of five days Maximum of five days Maximum of five days Maximum of five days Maximum of five days 5500351(1) FS 5500351(1) FS 5500351(1) FS 5500351(1) FS 5500351(1) FS

Permitholders are allowed to Permitholders are allowed to One additional scholarship day to conduct one additional day to be conduct two additional tracks located in Hillsborough designated as ldquoGreyhound Adopt- performances known as ldquoRetired County for the benefit of Pasco-A-Pet Day Proceeds are paid to Jai Alai Playersrsquo Charity Dayrdquo for a Hernando Community College bona fide organizations that fund to benefit retired jai alai 5500351(6)(a) and promote the adoption of players 5500351(8) FS 5500351(6)(b) FS greyhounds 5501648(2) FS

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 FS

This matrix represents a summary of 2014 Statutes Please refer to the cite noted by statutory topic for specific language governing pari-mutuel wagering

42

STATUTE TOPIC GREYHOUND JAI ALAI THOROUGHBRED HARNESS QUARTER HORSE

TAX CREDITS amp EXEMPTIONS

(excluding charity performances

unless otherwise noted)

Tax exemption of $360000 per state fiscal year or $500000 for three permitholders that held a full live schedule in 1995 and closest to another state authorizing greyhound racing 55009514(1) FS

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) FS

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 is paid directly to the Jockeys Guild by the permitholders 55009515(6) FS

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

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

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 FS

$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 FS

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

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) FS

This matrix represents a summary of 2014 Statutes Please refer to the cite noted by statutory topic for specific language governing pari-mutuel wagering

43

STATUTE TOPIC STATUTE REFERENCE SUMMARY

FEES

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

TAXES

Tax On Cardroom Gross Receipts

849086(13)(a) FS

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts Pursuant to Section 849086(13)(c) FS one-half credited to Pari-Mutuel Wagering Trust Fund and one-half being credited to the General Revenue Fund

Tax On Admissions 849086(13)(b) FS

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

FINES

Administrative Fine 849086(14)(c) FS An administrative fine up to $1000 for each violation may be imposed on any person who has violated or failed to comply with the provisions of Section 849086 FS

ANNUAL DISBURSEMENT TO COUNTIES AND MUNICIPALITIES

Annual Disbursement To Counties and Municipalities

849086(13)(h) FS One-quarter of moneys deposited into the Pari-Mutuel Wagering Trust Fund shall by October 1 of each year be distributed to the local counties or municipalities where the approved cardrooms are located

This matrix represents a summary of 2014 Statutes Please refer to the cite noted by statutory topic for specific language governing operation of cardooms

44

STATUTE TOPIC STATUTE REFERENCE SUMMARY

FEES

Slot License Fee 551106(1)(a) FS Annual fee for each slot machine facility is $2 million paid with the initial license application and annual 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 551106(3) FS

The tax rate on slot machine revenues is 35 Payment for the tax on slot machine revenues shall be remitted by 3 pm on the 5th day of each calendar month for taxes imposed and collected for the preceding calendar month If the 5th day of the calendar month falls on a weekend payments shall be remitted by 3 pm the first Monday following the weekend

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 for 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 Penalties

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 2014 Statutes Please refer to the cite noted by statutory topic for specific language governing slot operations

45

  • Table of Contents 2014-2015
  • Overview 2014-15
  • Division overview 1415
  • Events Shaping 2014-15
  • Fiscal Years Comparative Data 2014-15
  • PMW Graphs 2014-2015
  • PMW Handle Statistics 2014 2015
  • Guest Handle by Host 2014-2015
  • 20142015 Charity-scholarship
  • Cardroom Statistics 2014-2015
  • Cardroom Revenue 2014 2015
  • Slot Comparative Data 2014-2015
  • Daily revenue per machine 14-15
  • 2014-15 permitholder map for report
  • Permitholder Contact Operating In 84rd annual rpt
  • Promotional Programs for FL Horses 20142015
  • Drug Positives for 2014-15
  • Summary of State Revenue 2014-2015 (Final
  • PMW 06 30 15 Final Report
  • PMW Statute Matrix 2014-2015
  • Cardroom Statute Matrix 2014-2015
  • Slot Statute Matrix 20142015
  • Annual Report Cover 2416pdf
    • Florida Department of Business and Professional Regulation
Page 22: Division of Pari-Mutuel Wagering Annual Report …...2016/03/07  · This annual report encompasses the fiscal year which began July 1, 2014, and ended June 30, 2015. This is the 84th

-----------------------------+-----------------------------------------------------ltmiddotmiddotmiddotmiddot middotmiddotmiddotmiddot middotmiddotmiddotmiddotmiddotmiddot middotmiddotmiddotmiddotmiddot middotmiddotmiddot middotmiddotmiddotmiddotmiddot middotmiddot middotmiddotmiddot middot

COMPONENTS OF CARDROOM REVENUE BY ASSOCIATION

Fiscal Year 20142015

Greyhound Racing Permitholders

Daytona Beach Kennel Club IncWest Volusia Racing Inc Volusia $10260442 $805384 $11065826 $1106583 $55000 $1161583

Derby Lane (St Petersburg Kennel Club Inc) Pinellas 7766643 809669 8576312 857631 45000 902631

Ebro Greyhound Park Washington 2728129 326879 3055008 305500 20000 325500

Flagler Dog Track Dade 6912438 27325 6939763 694874 (C) 23000 717874

Jacksonville Kennel Club Inc Duval 14725776 939280 15665056 1566506 71000 1637506

Mardi Gras Racetrack and Gaming CenterH ampT Gaming Inc Hallandale 5654584 282119 5936703 593670 30000 623670

Melbourne Greyhound Park LLC Brevard 4223440 136195 4359635 435963 34000 469963

Naples-Ft Myers Greyhound Track Lee 6405597 505015 6910612 691063 32000 723063

Orange Park Kennel Club Inc Town of Orange Park 7439673 66615 7506288 750629 39000 789629

Palm Beach Kennel ClubLicense Acquisitions LLC Palm Beach 11544820 1065075 12609895 1260990 75000 1335990

Pensacola Greyhound Racing LLP Escambia 3153303 616385 3769688 376969 20000 396969

Sarasota Kennel Club Inc Sarasota 4894259 772380 5666639 566664 35000 601664

St Johns Greyhound Park (D) St Johns 0 0 0 0 1000 1000

Tampa Greyhound Track Hillsborough 2040726 74567 2115293 211529 1000 212529

Total Greyhound Permitholders $87749830 $6426888 $94176718 $9418571 $481000 $9899571

Jai Alai Permitholders

Dania Jai AlaiSummersport Enterprises LLC Hallandale $5976 $84872 $90848 $9085 $1000 $10085

Ft Pierce Jai Alai St Lucie 2353923 152587 2506510 250651 25000 275651

Hamilton Jai Alai and Poker Hamilton 411259 165 411424 41142 3000 44142

MiamiSummer Jai Alai Dade 2285247 54267 2339514 233951 16000 249951

Ocala Poker and Jai Alai Marion 3316536 172445 3488981 348898 21000 369898

Total Jai Alai Permitholders $8372941 $464336 $8837277 $883727 $66000 $949727

Thoroughbred Racing Permitholders

Gulfstream Park Racing Association Inc Broward 5374421 142163 5516584 551658 21000 572658

Tampa Bay Downs Inc Hillsborough 3514313 743283 $4257596 425760 23000 448760

Total Thoroughbred Permitholders $8888734 $885446 $9774180 $977418 $44000 $1021418

Harness Racing Permitholders

Isle Casino and Racing at Pompano Park Broward $11234738 $1660226 $12894964 $1289496 $45000 $1334496

Quarter Horse Racing Permitholders

Gretna Racing LLC Gadsden $1649021 $197375 $1846396 $184640 $15000 $199640

South Florida Racing Association LLC (Hialeah Park) City of Hialeah 7695032 664335 $8359367 835937 44000 879937

Total Quarter Horse Permitholders $9344053 $861710 $10205763 $1020577 $59000 $1079577

TOTAL FOR ALL PERMITHOLDERS $125590296 $10298606 $135888902 $13589789 $695000 $14284789

Total Taxes and Fees

County Municipality Gross Receipts

Tournament Gross Receipts

Total Gross Receipts

Gross Receipts

Tax (A) Table Fees Collected (B)

(A) 18th of total gross receipts tax is distributed to counties or municipalities by October 1 of the following year

(B) Amounts shown are table fees collected during fiscal year 20142015

(C) Includes additional payment of $ 89750 for October 2013 received in August 2014 due to revised monthly report

(D) Permitholder paid table fees and received cardroom license for 20142015 but did not conduct cardroom operations during 20142015

19

SLOT COMPARATIVE DATA

During Fiscal Year 20142015 the total amount wagered by patrons was $7979515007 Average daily revenue per slot machine was $188 Total net slot revenue was $521670975 As a result the total taxes paid to the state was $182584841 an increase of five percent in total paid slot taxes from the previous fiscal year A total of $15750000 was collected in annual fees including the Compulsive or Addictive Gambling Prevention Program Fee per Section 551118(3) Florida Statutes For further details see the Summary of State Revenue From Pari-Mutuel Cardroom Slot Activity and Indian Gaming Compact (page 36) of this report On October 12 2014 Dania Jai-Alai closed the slot portion of the facility due to remodeling

HISTORICAL SLOT FACILITY ACTIVITY

Fiscal Year Total Amount Wagered Total State Revenue

20062007 $1114108466 $49620582

20072008 $3023981126 $120560317

20082009 $2701341778 $103895351

20092010 $3840468455 $138125105

20102011 $5054297731 $125063886

20112012 $6045432393 $143962346

20122013 $6690513855 $152532223

20132014 $7953652039 $174024068

20142015 $7979515007 $182584841

FISCAL YEAR 20142015 Gulfstream

Operations Began

11152006

Mardi Gras Operations Began

12282006

Pompano Park Operations Began

4142007

West Flagler Operations Began

10152009

Calder Operations Began

1222010

Miami Jai Alai Operations Began

1232012

Hialeah Park Operations Began

8142013

Dania Jai Alai (2)

Operations Began

2202014

TOTAL

Average Number of Machines 847 965 1456 801 1113 1029 850 522 7583

Number of Operating Days 365 365 365 365 365 365 365 104 365

Average Daily Revenue per Machine $159 $136 $274 $276 $182 $153 $207 $54 $188

Amount Wagered $794329039 $701055610 $2005415129 $1358574237 $981098699 $1038431327 $1045072386 $55538580 $7979515007

Amount Won By Patrons $734280878 $644290707 $1836310191 $1275489711 $891381301 $970450887 $974876557 $51446310 $7378526542

Promotional Credits $11040693 $8819486 $23693184 $2408311 $16024799 $10662818 $6084879 $1173239 $79907409

30-Day Unclaimed Tickets $96186 $36565 $198873 $39305 $37224 $108049 $36100 $2999 $555301

Net Slot Machine Revenue $49103653 $47986792 $145610627 $80720091 $73755061 $57425670 $64147050 $2922031 $521670975

State Tax Revenue (1) $17186279 $16795377 $50963719 $28252032 $25814271 $20098984 $22451468 $1022711 $182584841

Permitholder Revenue $31917374 $31191415 $94646908 $52468059 $47940790 $37326686 $41695582 $1899320 $339086134 Total State Revenue as a Percent of

Amount Wagered 216 240 254 208 263 194 215 184 229

Note Changes to figures for Fiscal Year 20112012 and 20122013 are due to refunds to Miami Jai Alai for overpayment of slot taxes

(1) (1) 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

(2) Danias Casino was open February 20 2014 through October 12 2014

20

21

-

Dai

ly R

even

ue

per

Mac

hin

e D

aily

Rev

enu

e p

er M

ach

ine

Dai

ly R

even

ue

per

Mac

hin

e

Ave

rag

e N

um

be

r o

f M

ac

hin

es

A

vera

ge

Nu

mb

er o

f M

ach

ines

A

vera

ge

Nu

mb

er o

f M

ach

ines

Daily Revenue per Machine Compared to Average Number of Machines For Fiscal Years 20062007 - 20142015

GULFSTREAM PARK RACING AND CASINO

$450 2000

$400 1800

$350 1600

$300 1400

$250

$200

1200

1000

800 $150 600 $100 400

$50 200

$0 0

Revenue per Machine Machines

MARDI GRAS RACETRACK AND GAMING CENTER

$450 2000

$400 1800

$350 1600 1400$300 1200

$250 1000

$200 800

$150 600 $100 400

$50 200 $0 0

Revenue per Machine Machines

ISLE CASINO AND RACING AT POMPANO PARK

$450 2000

$400 1800

$350 1600 1400 $300 1200

$250 1000

$200 800

$150 600 $100 400

$50 200 $0 0

Revenue per Machine Machines

Jl ~~ - r--_~-v~ V bull ~ -

~

-

--- ~ ~ -I --- --

- -

-- -

-

-- r

rI - -- - ~ -- -

-

Daily Revenue per Machine Compared to Average Number of Machines For Fiscal Years 20062007 - 20142015

FLAGLER DOG TRACK AND MAGIC CITY CASINO

0

200

400

600

800

1000

1200

1400

1600

1800

2000

$0

$50

$100

$150

$200

$250

$300

$350

$400

$450

Ave

rag

e N

um

be

r o

f M

ac

hin

es

Dai

ly R

even

ue

per

Mac

hin

e

Revenue per Machine Machines

CALDER CASINO AND RACE COURSE

0

200

400

600

800

1000

1200

1400

1600

1800

2000

$0

$50

$100

$150

$200

$250

$300

$350

$400

$450

Ave

rag

e N

um

be

r o

f M

ac

hin

es

Dai

ly R

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per

Mac

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Revenue per Machine Machines

MIAMI JAI ALAI

0

200

400

600

800

1000

1200

1400

1600

1800

2000

$0

$50

$100

$150

$200

$250

$300

$350

$400

$450

Ave

rag

e N

um

ber

of

Mac

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es

Dai

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Mac

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Revenue per Machine Machines

22

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-

~

-

-

-

Daily Revenue per Machine Compared to Average Number of Machines For Fiscal Years 20062007 - 20142015

HIALEAH PARK

0

200

400

600

800

1000

1200

1400

1600

1800

2000

$0

$50

$100

$150

$200

$250

$300

$350

$400

$450

Ave

rag

e N

um

be

r o

f M

ac

hin

es

Dai

ly R

even

ue

per

Mac

hin

e

Revenue per Machine Machines

DANIA JAI ALAI (1)

0

200

400

600

800

1000

1200

1400

1600

1800

2000

$0

$50

$100

$150

$200

$250

$300

$350

$400

$450

Ave

rag

e N

um

be

r o

f M

ac

hin

es

Dai

ly R

even

ue

per

Mac

hin

e

Revenue per Machine Machines

ALL FACLITIES COMBINED

0

1000

2000

3000

4000

5000

6000

7000

8000

$0

$50

$100

$150

$200

$250

$300

$350

$400

$450

Ave

rag

e N

um

be

r o

f M

ac

hin

es

Dai

ly R

even

ue

per

Mac

hin

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Revenue per Machine Machines

(1) Danias Casino was open February 20 2014 through October 12 2014

23

D

AT

A B

Y P

ER

MIT

HO

LD

ER

FA

CIL

ITY

Pari-Mutuel Permitholders with 2014-2015 Operating Licenses

--0

0

-0 -I

Pensacola Greyhound Track

bestbet Jacksonville

Orange Park Kennel Club

St Johns Greyhound Park

Creek Entertainment Gretna

Ocala Poker amp Jai Alai

Daytona B K C West Volusia

Sanford Orlando Penn Sanford

Orlando Jai Alai

Melbourne Greyhound Park

Sarasota Kennel Club

Fort Pierce Jai Alai

Naples Fort Myers Greyhound

Palm Beach K C P B Greyhound

The Isle at Pompano Park

Mardi Gras Casino Racetrack

Dania J A Dania Summer J A

Gulfstream GPTARP Tropical

Calder Casino

Miami Summer

8 Jai Alai

5 Thoroughbred

1 Harness

1 Limited Intertrack Wagering License (5506308 FS)

Hamilton Jai Alai C C

8 Slot Machine Gaming Facilities

C 24 Cardrooms

C

C

C

C

C

C

C

C

C

C

C

Ocala Breedersrsquo Sales

Tampa Bay Downs

Derby Lane

Tampa Greyhound Track

19 Greyhound

C

C

Key

S

S

S

S

C

C

C

5 Quarter Horse

Hialeah Park

S

S

C

Hamilton Downs

South Marion

C

Ebro Greyhound ParkC

C S

Ocala Breedersrsquo Sales

C

S

Flagler Dog Track amp Magic City Casino C S Facilities where two or more permits operate 2014 October 23

24

GREYHOUND PERMITHOLDERS

Florida remains the leader in greyhound racing in the United States with 19 permitholders operating at 12 tracks throughout the state A total of 3515 completed performances including charity and scholarship performances were conducted during this past fiscal year a minimal change from the previous year

During Fiscal Year 20142015 handle wagered on live greyhound performances decreased by approximately two percent Intertrack handle wagered on broadcasts of live Florida greyhound performances decreased by approximately three percent Simulcast handle wagered on broadcasts of performances from outside the state increased by approximately two percent Intertrack simulcast handle wagered on broadcast of performances from outside the state increased by approximately 15 percent Overall there was a decrease in total handle by approximately one percent for the Florida greyhound industry

Total paid attendance decreased by approximately three 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 approximately four percent during Fiscal Year 20142015 The greyhound industry accounted for approximately 303 percent of Floridarsquos total revenue and 319 percent of total handle from pari-mutuel performances

Greyhound permitholders reported paying a total of $25631721 in purses during Fiscal Year 20142015 For more detail on purses paid please refer to the following information by permitholder The division was able to confirm reported purse amounts from the weekly purse reports submitted in accordance with Section 61D-8006 Florida Administrative Code

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 Section 5501647 Florida Statutes provides a greyhound permitholder with credits in an amount equal to the uncashed pari-mutuel tickets remitted in the prior state fiscal year to the state which is applied against any taxes imposed the next fiscal year Additionally Section 5501647 Florida Statutes requires each permitholder to pay an amount not less than 10 percent of the credit provided by this section to any bona fide organization that promotes or encourages the adoption of greyhounds During Fiscal Year 20142015 total contributions provided to greyhound adoption units amounted to $136466 which exceeded the minimum statutory requirement

Total Live Performances (Completed) (1)

(1) Performances where eight or more races were h

3515 eld

Total Paid Attendance 276495

Total Live Performances (Actual) 3530 Total Admission Tax $11585

Total Racing Days 2392

Daytona Beach Kennel Club Inc Volusia County

Website wwwdaytonagreyhoundcom Telephone MailingStreet Address 960 South Williamson Boulevard Daytona Beach Florida 32114-7247 Fax

Meet Period 12152014 to 06302015

Racing Results Live Performances (Completed) 248 Purses Paid $1002456 Live Performances (Actual) 250 Racing Days 168 Paid Attendance 0

Total Admission Tax $0

3862526484 3862524808

Derby Lane St Petersburg Kennel Club Inc

Pinellas County

Website wwwderbylanecom MailingStreet Address 10490 Gandy Boulevard St Petersburg Florida 33702-2395 Telephone

Fax

Meet Period 01012015 to 06302015

Racing Results Live Performances (Completed) 207 Purses Paid $2197236 Live Performances (Actual) 207 Racing Days 155 Paid Attendance 0

Total Admission Tax $0

7278123339 7278123305

25

Ebro Greyhound Park Washington County Kennel Club Inc

Washington County

Website wwwgoebrocom Telephone MailingStreet Address 6558 Dog Track Road Ebro Florida 32437-1142 Fax

Meet Period 07012014 to 09202014 and 05022015 to 06302015

Racing Results Live Performances (Completed) 184 Purses Paid $463061 Live Performances (Actual) 184 Racing Days 92 Paid Attendance 8844

Total Admission Tax $323

8502343943 8505354442

Flagler Dog Track West Flagler Associates Ltd

Dade County

Website wwwmagiccitycasinocom Mailing Address Post Office Box 350940 Miami Florida 33135-0940 Telephone Street Address 401 NW 38th Court Miami Florida 33126-5638 Fax

Meet Period 07012014 to 10252014 and 06022015 to 06302015

Racing Results Live Performances (Completed) 153 Purses Paid $3396362 Live Performances (Actual) 163 Racing Days 103 Paid Attendance 0

Total Admission Tax $0

3056493000 3056314529

HampT Gaming Inc Dade County

See Mardi Gras Racetrack and Gaming Centers contact information for detail

Meet Period 02152015 to 04302015 at Mardis Gras

Racing Results Live Performances (Completed) 106 Purses Paid $1055684 Live Performances (Actual) 106 Racing Days 53 Paid Attendance 0

Total Admission Tax $0

Jacksonville Kennel Club Inc Jacksonville Greyhound Racing Inc

Duval County

Website wwwbestbetjaxcom Mailing Address Post Office Box 959 Orange Park Florida 32067-0959 Telephone Street Address 201 Monument Road Jacksonville Florida 32225-8106 Fax

Meet Period 07022014 to 09282014 at Orange Park

Racing Results Live Performances (Completed) 104 Purses Paid $931749 Live Performances (Actual) 104 Racing Days 77 Paid Attendance 0

Total Admission Tax $0

9046460001 9046460420

Jefferson County Kennel Club Inc Jefferson County

Mailing Address Post Office Box 400 Monticello Florida 32345-0400 Telephone Street Address 3079 North Jefferson Street Monticello Florida 32344-5685 Fax

Jefferson County license was suspended during the 20142015 year therefore no live Meet Period

performances were conducted Racing Results Live Performances (Completed) 0 Purses Paid $0 Live Performances (Actual) 0 Racing Days 0 Paid Attendance 0

Total Admission Tax $0

8509972561 8509973871

License Acquisitions LLC (Palm Beach Greyhound Racing) Palm Beach County

See Palm Beach Kennel Clubs contact information for detail

Meet Period 07012014 to 09302014 at Palm Beach Kennel Club

Racing Results Live Performances (Completed) 118 Purses Paid $986937 Live Performances (Actual) 118 Racing Days 92 Paid Attendance 6777

Total Admission Tax $91

26

Mardi Gras Racetrack and Gaming Center Hartman and Tyner Inc

Broward County

Website wwwmgflacom MailingStreet Address 831 North Federal Highway Hallandale Beach Florida 33009-2410

Meet Period 12012014 to 02142015

Racing Results Live Performances (Completed) 105 Purses Paid Live Performances (Actual) 106 Racing Days 53 Paid Attendance

Total Admission Tax

Telephone Fax

$1027511

0 $0

954-924-3200 9549243143

Melbourne Greyhound Park LLC Brevard County

Website wwwmgparkcom MailingStreet Address 1100 North Wickham Road Melbourne Florida 32935-8941

Meet Period 01022015 to 04182015

Racing Results Live Performances (Completed) 108 Purses Paid Live Performances (Actual) 108 Racing Days 92 Paid Attendance

Total Admission Tax

Telephone Fax

$371026

0 $0

3212599800 3212593437

Naples-Ft Myers Greyhound Track Southwest Florida Enterprises Inc

Lee County Website wwwnaplesfortmyersdogscom Mailing Address Post Office Box 2567 Bonita Springs Florida 34133-2567 Street Address 10601 Bonita Beach Road SW Bonita Springs Florida 34135-5620

Meet Period 10312014 to 05252015

Racing Results Live Performances (Completed) 398 Purses Paid Live Performances (Actual) 399 Racing Days 191 Paid Attendance

Total Admission Tax

Telephone Fax

$1701827

159675 $10158

2399922411 2399479244

Orange Park Kennel Club Inc Jacksonville Greyhound Racing Inc

Clay County

Website wwwbestbetjaxcom Mailing Address Post Office Box 959 Orange Park Florida 32067-0959 Street Address 455 Park Avenue Orange Park Florida 32073-3101

Meet Period 09292014 to 11302014 and 04272015 to 06292015

Racing Results Live Performances (Completed) 145 Purses Paid Live Performances (Actual) 145 Racing Days 108 Paid Attendance

Total Admission Tax

Telephone Fax

$1339454

0 $0

9046460001 9046460420

Palm Beach Kennel Club Investment Corporation of Palm Beach

Palm Beach County

Website wwwpbkennelclubcom MailingStreet Address 1111 North Congress Avenue West Palm Beach Florida 33409-6317

Meet Period 10012014 to 06302015

Racing Results Live Performances (Completed) 349 Purses Paid Live Performances (Actual) 350 Racing Days 271 Paid Attendance

Total Admission Tax

Telephone Fax

$3313872

25373 $815

5616832222 5614719114

Penn Sanford LLC dba Sanford-Orlando Kennel Club Seminole County

See SOKC LLCs contact information for detail Meet Period 07022014 to 12312014

Racing Results Live Performances (Completed) 146 Purses Paid Live Performances (Actual) 146 Racing Days 115 Paid Attendance

Total Admission Tax

$799409

0 0

27

Pensacola Greyhound Racing LLP Escambia County

Website wwwpensacolagreyhoundtrackcom Mailing Address Post Office Box 12824 Pensacola Florida 32591-2824 Telephone Street Address 951 Dog Track Road Pensacola Florida 32506-8236 Fax

Meet Period 07022014 to 1042014 and 01232015 to 06282015

Racing Results Live Performances (Completed) 160 Purses Paid $827398 Live Performances (Actual) 160 Racing Days 128 Paid Attendance 0

Total Admission Tax $0

8504558595 8504538883

SOKC LLC dba Sanford-Orlando Kennel Club Seminole County

Website wwwsanfordorlandokccom MailingStreet Address 301 Dog Track Road Longwood Florida 32750-6558 Telephone Meet Period 01012015 to 06292015 Fax

Racing Results

Live Performances (Completed) 181 Purses Paid $915315 Live Performances (Actual) 181 Racing Days 129 Paid Attendance 0

Total Admission Tax $0

4078311600 4078313997

Sarasota Kennel Club Inc Sarasota County

Website wwwsarasotakennelclubcom Telephone MailingStreet Address 5400 Bradenton Road Sarasota Florida 34234-2999 Fax

Meet Period 11072014 to 04252015

Racing Results Live Performances (Completed) 193 Purses Paid $791149 Live Performances (Actual) 193 Racing Days 143 Paid Attendance 75826

Total Admission Tax $198

9413557744 9413512207

St Johns Greyhound Park (Bayard Raceways Inc) Jacksonville Greyhound Racing Inc

St Johns County

Website wwwbestbetjaxcom Mailing Address Post Office Box 959 Orange Park Florida 32067-0959 Telephone Street Address 6322 Racetrack Road Jacksonville Florida 32259-2107 Fax

Meet Period 12012014 to 04262015 at Orange Park

Racing Results Live Performances (Completed) 166 Purses Paid $1652523 Live Performances (Actual) 166 Racing Days 124 Paid Attendance 0

Total Admission Tax $0

9046460001 9046460420

Tampa Greyhound Track TBDG Acquisition LLC

Hillsborough County

Website wwwtgtpokercom Mailing Address Post Office Box 8096 Tampa Florida 33674-8096 Telephone Street Address 8300 North Nebraska Ave Tampa Florida 33604-3107 Fax

Meet Period 07012014 to 12312014 at Derby Lane Racing Results Live Performances (Completed) 209 Purses Paid $2113033 Live Performances (Actual) 209 Racing Days 156 Paid Attendance 0 Paid Attendance 0 Total Admission Tax $0 Total Admission Tax $0

8139324313 8139325048

West Volusia Racing Inc Volusia County

See Daytona Beach Kennel Clubs contact information for detail

Meet Period 07012014 to 12132014 at Daytona Beach Kennel Club

Racing Results Live Performances (Completed) 235 Purses Paid $745719 Live Performances (Actual) 235 Racing Days 142 Paid Attendance 0

Total Admission Tax $0

28

JAi ALAI PERMITHOLDERS

Florida was the first state in the nation to conduct jai alai performances with the first fronton being built in 1926 There are eight jai alai permitholders operating at six frontons throughout Florida In fact Florida is now the only state where pari-mutuel wagering on live jai alai games is conducted A total of 925 completed performances including charity and scholarship performances were conducted during this past fiscal year an increase of approximately 19 percent from the previous fiscal year

During Fiscal Year 20142015 handle wagered on live jai alai performances decreased by approximately 39 percent Intertrack handle wagered on broadcasts of live Florida jai alai performances decreased by approximately 43 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 approximately 41 percent for the Florida jai alai industry

Total jai alai revenue to the state decreased by approximately three percent during Fiscal Year 20142015 The jai alai industry accounted for approximately 32 percent of Floridarsquos total revenue and 19 percent of total handle from pari-mutuel performances

Permitholders reported paying a total of $4745469 in playersrsquo awards For more detail on playersrsquo awards paid please refer to the following information by permitholder

Total paid attendance decreased by 100 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 (Completed) (1) 925 Total Paid Attendance 0 (1) Performances where eight or more games were held

Total Performances (Actual) 925

Total Gaming Days 522 Total Admission Tax $0

Dania Jai Alai Dania Entertainment Center LLC

Broward County

Website wwwcasinodaniabeachcom Telephone MailingStreet Address 301 East Dania Beach Boulevard Dania Beach Florida 33004-3016 Fax

Meet Period 10072014 to 12302014

Gaming Results Live Performances (Completed) 180 Paid Attendance 0 Live Performances (Actual) 180 Total Admission Tax $0 Live Operating Days 70 Players Awards Paid $939484

9549272841 9549257529

Dania Summer Jai Alai Dania Entertainment Center LLC

Broward County

See Dania Jai Alais contact information for detail

Meet Period 07012014 to 10062014 at Dania Jai Alai

Gaming Results Live Performances (Completed) 109 Paid Attendance 0 Live Performances (Actual) 109 Total Admission Tax $0 Live Operating Days 55 Players Awards Paid $622035

Ft Pierce Jai Alai Fronton Holdings LLC

St Lucie County

Website wwwcasinomiamijaialicom Telephone MailingStreet Address 1750 South Kings Highway Ft Pierce Florida 34945-3099 Fax

Meet Period 02272015 to 03272015 Miscellaneous Revenue to State $34538 (See Section 55009511(4) Florida Statutes for detail) Gaming Results Live Performances (Completed) 41 Paid Attendance 0 Live Performances (Actual) 41 Total Admission Tax $0 Live Operating Days 21 Players Awards Paid $152543

7724647500 7724640099

29

Hamilton Jai Alai and Poker Richmond Entertainment Inc

Hamilton County

MailingStreet Address 6968 US Highway 129 South Jasper Florida 32052-6774 Telephone Fax

Meet Period 05172015 to 06242015

Gaming Results Live Performances (Completed) 228 Paid Attendance 0 Live Performances (Actual) 228 Total Admission Tax $0 Live Operating Days 38 Players Awards Paid $17000

3866380011 3866380033

Miami Jai Alai Fronton Holdings LLC

Dade County

Website wwwcasinomiamijaialicom Telephone MailingStreet Address 3500 NW 37th Avenue Miami Florida 33142-4923 Fax

Meet Period 11022014 to 04302015

Gaming Results Live Performances (Completed) 153 Paid Attendance 0 Live Performances (Actual) 153 Total Admission Tax $0 Live Operating Days 153 Players Awards Paid $1461314

3056336400 3056347013

Ocala Poker and Jai Alai Second Chance Jai Alai LLC

Marion County

Website wwwocalapokerroomcom Mailing Address Post Office Box 580 Orange Lake Florida 32681-0580 Telephone Street Address 4601 NW Highway 318 Reddick Florida 32686 Fax

Meet Period 02022015 to 03022015 Miscellaneous Revenue to State $22000 (See Section 55009511(4) Florida Statutes for detail) Gaming Results Live Performances (Completed) 41 Paid Attendance 0 Live Performances (Actual) 41 Total Admission Tax $0 Live Operating Days 21 Players Awards Paid $147480

3525912345 3525913402

Orlando Jai Alai RB Jai Alai LLC Seminole County

Website wwworlandoliveeventscom Telephone MailingStreet Address 6405 South Highway 17-92 Fern Park Florida 32730-2057 Fax

Meet Period 04032015 to 05302015

Miscellaneous Revenue to State $15200 (See Section 55009511(4) Florida Statutes for detail) Gaming Results Live Performances (Completed) 43 Paid Attendance 0 Live Performances (Actual) 43 Total Admission Tax $0 Live Operating Days 34 Players Awards Paid $0

4073396221 4078314689

Summer Jai Alai Partnership Dade County

See Miami Jai Alais contact information for detail

Meet Period 08032014 to 10312014 and 05012015 to 06292015 at Miami Jai Alai

Gaming Results Live Performances (Completed) 130 Paid Attendance 0 Live Performances (Actual) 130 Total Admission Tax $0 Live Operating Days 130 Players Awards Paid $1405613

30

THOROUGHBRED PERMITHOLDERS

Florida continues to be a premier thoroughbred racing state with five permitholders operating at three tracks located in Central and South Florida A total of 330 completed performances including charity and scholarship performances were conducted during this past fiscal year a decrease of approximately 21 percent from the previous fiscal year

During Fiscal Year 20142015 handle on live thoroughbred performances increased by approximately four percent Handle from intertrack wagering increased approximately six percent Simulcast handle wagered on broadcasts of performances from outside the state decreased by approximately 46 percent Intertrack simulcast handle decreased by approximately two percent Overall total handle decreased by approximately 11 percent for the Florida thoroughbred industry

Total thoroughbred revenue to the state during Fiscal Year 20142015 decreased by approximately 12 percent from the prior year The thoroughbred industry accounted for approximately 581 percent of Floridarsquos total revenue and 601 percent of total handle from pari-mutuel performances

Permitholders reported paying a total of $86208744 in purses For more detail on purses paid please refer to the following information by permitholder The Florida Thoroughbred Breedersrsquo and Ownersrsquo Association did not dispute the amount of purses paid reported by the permitholders

Total paid attendance increased by eight 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 (Completed) (1) 330 Total Paid Attendance 101165

(1) Performances where eight or more races were held

Total Performances (Actual) 391

Total Racing Days 335 Total Admission Tax $20675

Calder Race Course Inc Churchill Downs Inc

Dade County

Website wwwcaldercasinocom Telephone MailingStreet Address 21001 NW 27th Avenue Miami Gardens Florida 33056-1461 Fax

Meet Period 10082014 to 11302014

Racing Results Live Performances (Completed) 40 Purses Paid $7375507 Live Performances (Actual) 100 Racing Days 44 Paid Attendance 0

Total Admission Tax $0

3056251311 3056252505

Gulfstream Park Racing Association Inc Stronach Group Broward County

Website wwwgulfstreamparkcom Telephone MailingStreet Address 901 South Federal Highway Hallandale Beach Florida 33009-7124 Fax

Meet Period 07012014 and 12062014 to 05222015 and 06302015

Racing Results Live Performances (Completed) 120 Purses Paid $62094688 Live Performances (Actual) 121 Racing Days 121 Paid Attendance 0

Total Admission Tax $0

9544547000 9544576291

Gulfstream Park Thoroughbred After Racing Program Inc Stronach Group Broward County

See Gulfstream Park Racing Association Incs contact information for detail

Meet Period 07042014 to 9072014 and 12102014

Racing Results Live Performances (Completed) 39 Purses Paid $1493679 Live Performances (Actual) 39 Racing Days 39 Paid Attendance 0

Total Admission Tax $0

31

Tampa Bay Downs Inc Hillsborough County

Website wwwtampabaydownscom Mailing Address Post Office Box 2007 Oldsmar Florida 34677-7007 Street Address 11225 Race Track Road Tampa Florida 33626-3122

Meet Period 07012014 11292014 to 05032015 and 06302015

Racing Results Live Performances (Completed) 91 Purses Paid Live Performances (Actual) 91 Racing Days 91 Paid Attendance

Total Admission Tax

Telephone Fax

$15244870

101165 $20675

8138554401 8138543539

Tropical Park LLC Churchill Downs Inc

Dade County See Calders contact information for detail

Meet Period 09112014 to 10042014 and 05232015 to 06282015 at Gulfstream Park

Racing Results Live Performances (Completed) 40 Purses Paid Live Performances (Actual) 40 Racing Days 40 Paid Attendance

Total Admission Tax

$0

0 $0

32

QUARTER HORSE PERMITHOLDERS

There are five permitholders conducting quarter horse racing performances at five tracks located in the State of Florida In Fiscal Year 20142015 a total of 117 completed performances were conducted an increase of approximately 17 percent from the previous fiscal year

During Fiscal Year 20142015 handle wagered on live quarter horse performances decreased by approximately five percent Intertrack handle wagered on broadcasts of performances increased by approximately 68 percent Simulcast handle wagered on broadcasts of performances from outside the state had no changes along with intertrack simulcast handle Overall total handle increased by approximately two percent for the Florida quarter horse industry

Total quarter horse revenue to the state during Fiscal Year 20142015 increased by approximately 16 percent The quarter horse industry accounted for approximately 11 percent of Floridarsquos total revenue and 03 percent of total handle from pari-mutuel performances

Permitholders reported paying a total of $6391000 in purses For more detail on purses paid please refer to the following information by permitholder The Florida Quarter Horse Breedersrsquo and Ownersrsquo Association was able to confirm the amount of purses paid reported by Hialeah Park

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

Total Performances (Completed) (1) 117 Total Paid Attendance 0 (1) Performances where eight or more races were held

Total Performances (Actual) 119

Total Racing Days 66 Total Admission Tax $0

Gretna Racing LLC Gadsden County

Website wwwcreekentertainmentcom Mailing Address Post office Box 70 Grenta Florida 32332 Telephone

Street Address 501 Racetrack Drive Gretna Florida 32332

Meet Period 07052014 to 10052014

Racing Results Live Performances (Completed) 38 Purses Paid $167000 Live Performances (Actual) 38 Racing Days 10 Paid Attendance 0

Total Admission Tax $0

8508756920

Hamilton Downs Horsetrack LLC Hamilton County

Mailing Address 6968 US Highway 129 Jasper Florida 32052-6774 Telephone

Street Address 2220 Northwest County Road 143 Jennings Florida 32053 Fax

Meet Period 06142015 to 06182015

Racing Results Live Performances (Completed) 20 Purses Paid $22000 Live Performances (Actual) 20 Racing Days 5 Paid Attendance 0

Total Admission Tax $0

3866380011

3866380033

Hialeah Park South Florida Racing Association LLC

Dade County

Website wwwhialeahparkcasinocom Telephone Mailing Address Post Office Box 158 Hialeah Florida 33011 Fax Street Address 2200 East 4th Avenue Hialeah Florida 33010

Meet Period 12262014 to 03032015

Racing Results Live Performances (Completed) 39 Purses Paid $5852000 Live Performances (Actual) 40 Racing Days 40 Paid Attendance 0

Total Admission Tax $0

3058858000 3058878006

33

Ocala Breeders Sales Company Inc Marion County

Website wwwobssalescom Telephone Mailing Address Post Office Box 99 Ocala Florida 34478-0099 Fax Street Address 1701 Southwest 60th Avenue Ocala Florida 34474-1800

Meet Period 1272015

Racing Results Live Performances (Completed) 0 Purses Paid $310000 Live Performances (Actual) 1 Racing Days 1 Paid Attendance 0

Total Admission Tax $0

3522372154 3522372357

South Marion Real Estate Holdings LLC Central Florida Gaming LLC

Marion County

Mailing Address Post Office Box 6331 Ocala Florida 34478 Telephone Street Address 6390 SE 177th Place Summerfield Florida 34491 Fax

Meet Period 07012014 to 07102014

Racing Results Live Performances (Completed) 20 Purses Paid $40000 Live Performances (Actual) 20 Racing Days 10 Paid Attendance 0

Total Admission Tax $0

3528177522 None Listed

34

~ ra- HARNESS PERMITHOLDERS

PARI-MUTUEL INDUSTRY

Pompano Park is the only permitholder conducting harness horse racing performances in the State of Florida A total of 126 completed performances including charity and scholarship performances were conducted during this past fiscal year which is the same as the previous year

During Fiscal Year 20142015 handle wagered on live harness performances increased by approximately three percent Intertrack handle wagered on broadcasts of live Florida harness performances increased by approximately 33 percent Simulcast handle wagered on broadcasts of performances from outside the state increased by approximately seven percent while intertrack simulcast handle increased by approximately six percent Overall total handle increased by approximately seven percent for the Florida harness industry

Total revenue to the state during Fiscal Year 20142015 increased by approximately four percent from the prior fiscal year The harness industry accounted for approximately 73 percent of Floridarsquos total revenue and 58 percent of total handle from pari-mutuel performances

Pompano Park reported paying $8614066 in purses For more detail on purses paid please refer to the information below The Florida Standardbred Breedersrsquo and Ownersrsquo Association was able to confirm the amount of purses paid reported by Pompano Park

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

Total Performances (Completed) (1) 126 Total Paid Attendance 0 (1) Performances where eight or more races were held

Total Performances (Actual) 126

Total Racing Days 126 Total Admission Tax $0

Isle Casino and Racing at Pompano Park PPI Inc

Broward County

Website pompano-parkisleofcapricasinoscom Telephone 9549722000 MailingStreet Address 777 Isle of Capri Circle Pompano Beach Florida 33069-3104 Fax 9549700882

Meet Period 10042014 to 06272015

Racing Results Live Performances (Completed) 126 Purses Paid $8614066 Live Performances (Actual) 126 Racing Days 126 Paid Attendance 0

Total Admission Tax $0

SUMMARY

During Fiscal Year 20142015 the total handle wagered for all industries exceeded $779 million a decrease of approximately eight percent from the prior fiscal year Total pari-mutuel completed performances including charity and scholarship performances conducted during Fiscal Year 20142015 increased by approximately one percent from the previous fiscal year

The state realized revenue from performances of approximately $109 million a decrease of roughly eight percent from the prior fiscal year Of the $109 million collected greyhound permitholders accounted for 303 percent thoroughbreds for 581 percent harness for 73 percent jai alai for 32 percent and quarter horse for 11 percent

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

35

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 50 national champions Florida also produced ldquoAffirmedrdquo the eleventh horse to have swept the Triple Crown (1978) OcalaMarion County Florida is home to some of the leading breeding farms in the country The industry boasts 19 classic wins (Kentucky Derby Preakness Stakes and Belmont Stakes) 26 Breedersrsquo Cup Day champions and six horses of the year

The Florida Thoroughbred Breedersrsquo and Ownersrsquo Association (FTBOA) funds the Florida-bred Stakes Program which is implemented at Floridas Thoroughbred racetracks Through a percentage of pari-mutuel handle Florida Thoroughbred permitholders contributed $7685619 to the FTBOA during Fiscal Year 20142015 The FTBOA paid out $4988595 in Breedersrsquo Awards and $1294250 through the Florida-bred Stakes Program The Florida-bred Stakes Program includes ldquoFlorida Sire Stakesrdquo at Gulfstream Park ldquoSunshine Millions Previewrdquo at Gulfstream Park West ldquoFlorida Cup Dayrdquo at Tampa Bay Downs and additional funds for supplements to Florida-bred Preferred Stakes Races during the Gulfstream and Tampa Bay Downsrsquo meets

The Florida Standardbred Breedersrsquo and Ownersrsquo Association a non-profit organization and the only organized representative of Standardbred horsemen in the State of Florida is the designated association for the allocation and distribution of funds for Florida-bred racing Promotional activities include providing breeder and stallion awards for eligible Florida-bred horses during Pompano Parkrsquos 20142015 meet as well as awards for Florida Breedersrsquo Stake races The FSBOA also inaugurated a Breeder Incentive program in 2014 with the goal of offering Standardbred breeders a financial reward for the production of Florida-bred foals This program will continue in future years 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 $1013697

Section 5502625(5)(a) Florida Statutes designates the Florida Quarter Horse Breedersrsquo and Ownersrsquo Association (FQHBOA) as the authorized organization to receive breeders and awards payments from the permitholders and make payments in accordance with Florida Statutes

By agreement Hialeah Park pays 2 percent of the total purse to FQHBOA for breedersrsquo and ownersrsquo awards This is in excess of statutory requirements Other tracks pay a sum equal to the breaks plus one percent of all pari-mutuel pools conducted during their meets for supplementing purses and prizes for the general promotion of owning and breeding quarter horses in Florida as authorized in Florida Statutes

During 20142015 $115000 was paid out to 63 ownersrsquo and breedersrsquo in awards Each fiscal year total awards have increased since itrsquos first awards in 20092010

Note This promotional program information is provided by respective Breeders and Owners Associations

36

UNIVERSITY OF FLORIDA COLLEGE OF VETERINARY MEDICINE RACING LABORATORY

The Florida Racing Laboratory in the College of Medicine at the University of Florida is an International Organization for Standardization ISO 17025 accredited laboratory that employs various procedures to detect and identify prohibited drugs medications stimulants depressants hypnotics local anesthetics and drug-masking agents in the blood urine or other bodily fluids of racing horses and greyhounds

During Fiscal Year 20142015 the Laboratory received and processed 67587 samples and performed 254238 analyses The vigilant monitoring of samples by the Laboratory serves to deter the use of prohibited drugs in racing animals in Florida

Horse UrineBlood Greyhound Urine 1 Investigative Samples Received 16337 51233 17 Samples Analyzed 16280 30340 17 Number of Analyses 76382 177815 41 Positives 163 9 NA

1 Volume Not Sufficient For Testing 21711 (424 of total number of samples received) Note From January 31 2015 through June 14 2015 there were 14509 greyhound samples collected Of this total 5296 were testable samples and 9213 were quantity not sufficient for analysis During this timeframe there were 2398 attempts to collect samples from greyhounds that did not urinate

DRUG POSITIVES FOR FISCAL YEAR 20142015

Types of Positives (ARCI Drug Class) Horse Greyhound Acepromazine metabolite (3) 5 0

Acepromazine metabolite (3) Methocarbamol (4) Phenylbutazone (na) 1 0

Benzoylecgonine (1) 0 3

Boldenone (3) 4 0

Carprofen (4) 0 1

Clenbuterol (3) 51 0

Clenbuterol (3) Flunixin (4) 1 0

Dimethylsuloxide (DMSO) (5) 15 0

Flunixin (4) 5 2

Glycopyrrolate (3) 1 0

Ibuprofen (4) Methocarbamol (4) 1 0

Isoxsuprine (4) 1 0

Methocarbamol (4) 5 0

Naproxen (4) 1 0

Naproxen (4) Phenylbutazone (na) 1 0

Phenylbutazone (NA) 56 0

Procaine (3) 2 2

Testosterone (3) 5 0

Testosterone (3) Boldenone (3) 1 0

Testosterone (3) Nandrolone (3) Dimethylsuloxide (DMSO) (5) 3 0

Theobromine (4) 0 1

Zipaterol (2) 4 0

TOTALS 163 9

Class (1) Stimulant and depressant drugs that have the highest potential to affect performance and that have no generally accepted meidcal use in the racing horse

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 horse but the pharmacology of which

suggests less potential to affect performance than drugs in Class 2 Class (4) This class includes therapeutic medications that would be expected to have less potential to affect performance than those

in Class 3 Class (5) This class includes therapeutic medications for which concentration limits have been established by the racing jurisdictions

as well as certain miscellaneous agents such as dimethylsulfoxide (DMSO) and other medications as determined by the regulatory bodies

37

F

INA

NC

IAL

ST

AT

EM

EN

TS

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

SLOT ACTIVITIES AND INDIAN GAMING COMPACT FISCAL YEAR 20142015

State Revenue From Regular Performances Tax on Attendance $ 32258 Daily License Fees 2317268 Tax on Handle 8543609

State Revenue From Pari-Mutuel Performances (1) $ 10893135

Other State Revenue Occupational Licenses $ 525302 Fingerprint Fees 235539 Escheated Tickets (2) 795228 Racing Scholarship Funds (2) 0 PMW Trust Fund - Drug Fines 87650 Miscellaneous Revenue 32581 General Revenue Fund - Other Fines 20025

Other State Revenue $ 1696325

Total Pari-Mutuel State Revenue $ 12589460

State Revenue From Cardrooms Table Fees $ 693000 Gross Receipts(3) 13589789 Occupational Licenses 184502

Total State Revenue From Cardrooms $ 14467291

State Revenue From Slots CompulsiveAddictive Gambling Fee (4) $ 1750000 Facility License Fee (4) 14000000 Slot Taxes(5) 182584841 Fingerprint Fees 30028 Occupational Licenses 337334 Miscellaneous Revenue 5572 Miscellaneous Fines 11300

Total State Revenue From Slots $ 198719075

Total State Revenue Generated From Pari-Mutuel Cardroom and Slots $ 225775826

State Revenue From Indian Gaming Compact Indian Gaming Compact (6) $ 255610619 Indian Gaming Compact Reimbursements 253772

Total State Revenue From Indian Gaming Compact $ 255864391

TOTAL STATE REVENUE GENERATED $ 481640217

(1) Daily license fees and taxes reported above reported above are amounts collected and not reflect amounts due

(2) Escheated tickets and Racing Scholarship Funds are distributed to the Department of Education

(3) One-half of cardroom gross receipts is deposited into the General Revenue Fund

(4) Both amounts include payments from Calder Casio and Race Course Gulfstream Park Racing and Casino Mardi Gras Racetrack and Gaming Center Isle Casino and Racing at Pompano Park Flagler Dog Track and Magic City Casino Miami Jai Alai and South Florida Racing Association (Hialeah Park)

(5) Slot taxes are distributed to the Department of Education

(6) Indian Gaming Compact payments are deposited into the General Revenue Fund

38

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

BALANCE SHEET SPECIAL REVENUE FUND

FOR FISCAL YEAR ENDED JUNE 30 2015

2015 2014

ASSETS

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

$ 753311 3254344

368284 15699389

(36217) 5066

286564

$ 6567906731219

34812815266142

(32884)11371

175988

TOTAL ASSETS $ 20330741 $ 23156753

LIABILITIES amp FUND EQUITY Liabilities Accounts payable $ 98554 $ 131567 Accrued salaries 282993 245289 Due to other funds 15432 4325 Due to other state agencies 14092160 13612023 Due to general revenue 685418 665939 Compensated absences - 9313

Total Liabilities 15174556 14668455

Fund Equity Unreserved 5156185 8488298

Total Fund Equity 5156185 8488298

TOTAL LIABILITIES amp FUND EQUITY $ 20330741 $ 23156753

The financial statements and notes are for informational purposes only

39

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 2015

FINAL 2015 2014

BUDGET ACTUAL VARIANCE ACTUAL

REVENUES

Fees Charges Commissions and Sales

Licenses and Permits

Taxes

Fines Forfeits Judgments and Settlements

Interest and Dividends Net

Refunds

Miscellaneous Receipts

$ 19552155

552304

197324441

212335

29537

250000

211412

$ 19301397

712058

198093473

95112

122153

254983

31106

$ (250758) $

159754

769032

(117223)

92616

4983

(180306)

19569151

502696

190162520

116787

84893

270769

213872

Total Revenues 218132184 218610282 478098 210920688

EXPENDITURES CURRENT OPERATING

Salaries

Other Personal Services

Other Operating Expenditures

Operation of Motor Vehicles

Risk Management

State Attorney-Slots

PMW Lab Services

PMW Compliance System

TrDMSHR SVCSSTW Contract

Cardroom Tax Distribution

Other Contracted Services

Compulsive Gambling Prevention

Racing Animal Med Research

OPERATING CAPITAL OUTLAY

Acquisition of Motor Vehicles

Assessment for Fingerprinting

Service Charge to General Revenue

Refunds

Transfer to FDLE Slots Investigation

Transfers to Other Funds

Transfers to General Revenue

7104979 1677615 976075 81743

169792 222971

2266000 296476 58635

1800000 141731 930000 100000

23895 24802

460400 3150000 164650

‐188594212

27000000

6494226 1465527 842849 61944

169792 222971

2266000

246396 58635

1701933 29530

930000 93633 12523 20385

374197 2859023

13173 -

184079657

20000000

610753

212087

133226

19799

-

-

-

50080

-

98067

112201

0

6367

11372

4417

86203

290977

151477

-

4514555

7000000

6429448

1237420

736549

78141

105689

208651

2266000

246415

57114

1658542

31082

600000

100000

32240

54798

320769

2937007

132397

-

175530395

18500000

Total Expenditures 235243976 221942395 13301581 211262657

Excess (Deficiency) of Revenues Over (Under) Expenditures

FUND BALANCE JULY 1 2014

(17111792)

8488298

(3332113)

8488298

(12823484)

-

(341969)

8830267

FUND BALANCE JUNE 30 2015 $ (8623494) $ 5156185 $ (12823484) $ 8488298 (1) (1)

(1) Does not include budget of $37000000 for category 190000 Investments Actual expenditures for category 190000 were closed into the investment account

The financial statements and notes are for informational purposes only

40

CA

RD

RO

OM

PA

RI-

MU

TU

EL

AN

DS

LO

T S

TA

TU

TE

MA

TR

IX

STATUTE TOPIC GREYHOUND JAI ALAI THOROUGHBRED HARNESS QUARTER HORSE

FEES $80 per race $40 per game $100 per race $100 per race $100 per race

Daily License Fees On Live

On-track Handle

5500951(1)(a) FS 5500951(1)(a) FS 5500951(1)(a) FS 5500951(1)(a) FS 5500951(1)(a) FS

$80 per race but not to exceed $40 per game but not to exceed $100 per race but not to exceed $100 race but not to exceed $500 $100 per race but not to exceed Daily License $500 per day $500 per day $500 per day per day $500 per day

Fees On Simulcast Handle

5500951(1)(a) FS 5500951(1)(a) FS 5500951(1)(a) FS 5500951(1)(a) FS 5500951(1)(a) FS

OUTS (ESCHEATS)

Live On-track Handle

Paid to the state of Florida 5501645(2) FS

Paid to the state of Florida 5501645(2) FS

Retained by permitholder 5502633(3) FS

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)

FS FS

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

TAXES

Tax On Admissions

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

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

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

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

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

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

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

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

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

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

Tax On Live On-track Handle

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

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

05 of handle 55009515(2)(a) FS

05 of handle 55009512(2)(a) FS

1 of handle 5500951(3)(a) FS

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) FS

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

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) FS

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) FS

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) FS

This matrix represents a summary of 2014 Statutes Please refer to the cite noted by statutory topic for specific language governing pari-mutuel wagering

41

STATUTE TOPIC GREYHOUND JAI ALAI THOROUGHBRED HARNESS QUARTER HORSE

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

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 FS

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 FS

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

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

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 FS

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) FS

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

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

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

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 FS

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

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

15 of intertrack simulcast handle 5500951(3)(c)1 FS

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 FS

2 of intertrack handle 5500951(3)(c)1 FS

24 of intertrack simulcast handle 5500951(3)(c)1 and 55009515(5) FS

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 FS

Year then tax on handle is 23 5500951(3)(c)2 FS

CHARITY PERFORMANCES

Maximum of five days Maximum of five days Maximum of five days Maximum of five days Maximum of five days 5500351(1) FS 5500351(1) FS 5500351(1) FS 5500351(1) FS 5500351(1) FS

Permitholders are allowed to Permitholders are allowed to One additional scholarship day to conduct one additional day to be conduct two additional tracks located in Hillsborough designated as ldquoGreyhound Adopt- performances known as ldquoRetired County for the benefit of Pasco-A-Pet Day Proceeds are paid to Jai Alai Playersrsquo Charity Dayrdquo for a Hernando Community College bona fide organizations that fund to benefit retired jai alai 5500351(6)(a) and promote the adoption of players 5500351(8) FS 5500351(6)(b) FS greyhounds 5501648(2) FS

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 FS

This matrix represents a summary of 2014 Statutes Please refer to the cite noted by statutory topic for specific language governing pari-mutuel wagering

42

STATUTE TOPIC GREYHOUND JAI ALAI THOROUGHBRED HARNESS QUARTER HORSE

TAX CREDITS amp EXEMPTIONS

(excluding charity performances

unless otherwise noted)

Tax exemption of $360000 per state fiscal year or $500000 for three permitholders that held a full live schedule in 1995 and closest to another state authorizing greyhound racing 55009514(1) FS

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) FS

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 is paid directly to the Jockeys Guild by the permitholders 55009515(6) FS

Tax credit each state fiscal year equal to daily license fee on live races in previous state fiscal year 5500951(1)(a) FS

Allows each permitholder that cannot utilize the full amount of the tax exemption or daily license fee tax creditelect once per state fiscal year to transfer the unused portion to a greyhound permitholder acting as a host track for intertrack wagering 5500951(1)(b) FS

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 FS

$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 FS

Tax credit each state fiscal year in an amount equal to the amount remitted in escheated tickets in prior state fiscal year 5501647 FS

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) FS

This matrix represents a summary of 2014 Statutes Please refer to the cite noted by statutory topic for specific language governing pari-mutuel wagering

43

STATUTE TOPIC STATUTE REFERENCE SUMMARY

FEES

Cardroom Table Fees 849086(5)(d) FS Annual fee for each facility is $1000 for each table to be operated at the cardroom

TAXES

Tax On Cardroom Gross Receipts

849086(13)(a) FS

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts Pursuant to Section 849086(13)(c) FS one-half credited to Pari-Mutuel Wagering Trust Fund and one-half being credited to the General Revenue Fund

Tax On Admissions 849086(13)(b) FS

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

FINES

Administrative Fine 849086(14)(c) FS An administrative fine up to $1000 for each violation may be imposed on any person who has violated or failed to comply with the provisions of Section 849086 FS

ANNUAL DISBURSEMENT TO COUNTIES AND MUNICIPALITIES

Annual Disbursement To Counties and Municipalities

849086(13)(h) FS One-quarter of moneys deposited into the Pari-Mutuel Wagering Trust Fund shall by October 1 of each year be distributed to the local counties or municipalities where the approved cardrooms are located

This matrix represents a summary of 2014 Statutes Please refer to the cite noted by statutory topic for specific language governing operation of cardooms

44

STATUTE TOPIC STATUTE REFERENCE SUMMARY

FEES

Slot License Fee 551106(1)(a) FS Annual fee for each slot machine facility is $2 million paid with the initial license application and annual 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 551106(3) FS

The tax rate on slot machine revenues is 35 Payment for the tax on slot machine revenues shall be remitted by 3 pm on the 5th day of each calendar month for taxes imposed and collected for the preceding calendar month If the 5th day of the calendar month falls on a weekend payments shall be remitted by 3 pm the first Monday following the weekend

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 for 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 Penalties

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 2014 Statutes Please refer to the cite noted by statutory topic for specific language governing slot operations

45

  • Table of Contents 2014-2015
  • Overview 2014-15
  • Division overview 1415
  • Events Shaping 2014-15
  • Fiscal Years Comparative Data 2014-15
  • PMW Graphs 2014-2015
  • PMW Handle Statistics 2014 2015
  • Guest Handle by Host 2014-2015
  • 20142015 Charity-scholarship
  • Cardroom Statistics 2014-2015
  • Cardroom Revenue 2014 2015
  • Slot Comparative Data 2014-2015
  • Daily revenue per machine 14-15
  • 2014-15 permitholder map for report
  • Permitholder Contact Operating In 84rd annual rpt
  • Promotional Programs for FL Horses 20142015
  • Drug Positives for 2014-15
  • Summary of State Revenue 2014-2015 (Final
  • PMW 06 30 15 Final Report
  • PMW Statute Matrix 2014-2015
  • Cardroom Statute Matrix 2014-2015
  • Slot Statute Matrix 20142015
  • Annual Report Cover 2416pdf
    • Florida Department of Business and Professional Regulation
Page 23: Division of Pari-Mutuel Wagering Annual Report …...2016/03/07  · This annual report encompasses the fiscal year which began July 1, 2014, and ended June 30, 2015. This is the 84th

SLOT COMPARATIVE DATA

During Fiscal Year 20142015 the total amount wagered by patrons was $7979515007 Average daily revenue per slot machine was $188 Total net slot revenue was $521670975 As a result the total taxes paid to the state was $182584841 an increase of five percent in total paid slot taxes from the previous fiscal year A total of $15750000 was collected in annual fees including the Compulsive or Addictive Gambling Prevention Program Fee per Section 551118(3) Florida Statutes For further details see the Summary of State Revenue From Pari-Mutuel Cardroom Slot Activity and Indian Gaming Compact (page 36) of this report On October 12 2014 Dania Jai-Alai closed the slot portion of the facility due to remodeling

HISTORICAL SLOT FACILITY ACTIVITY

Fiscal Year Total Amount Wagered Total State Revenue

20062007 $1114108466 $49620582

20072008 $3023981126 $120560317

20082009 $2701341778 $103895351

20092010 $3840468455 $138125105

20102011 $5054297731 $125063886

20112012 $6045432393 $143962346

20122013 $6690513855 $152532223

20132014 $7953652039 $174024068

20142015 $7979515007 $182584841

FISCAL YEAR 20142015 Gulfstream

Operations Began

11152006

Mardi Gras Operations Began

12282006

Pompano Park Operations Began

4142007

West Flagler Operations Began

10152009

Calder Operations Began

1222010

Miami Jai Alai Operations Began

1232012

Hialeah Park Operations Began

8142013

Dania Jai Alai (2)

Operations Began

2202014

TOTAL

Average Number of Machines 847 965 1456 801 1113 1029 850 522 7583

Number of Operating Days 365 365 365 365 365 365 365 104 365

Average Daily Revenue per Machine $159 $136 $274 $276 $182 $153 $207 $54 $188

Amount Wagered $794329039 $701055610 $2005415129 $1358574237 $981098699 $1038431327 $1045072386 $55538580 $7979515007

Amount Won By Patrons $734280878 $644290707 $1836310191 $1275489711 $891381301 $970450887 $974876557 $51446310 $7378526542

Promotional Credits $11040693 $8819486 $23693184 $2408311 $16024799 $10662818 $6084879 $1173239 $79907409

30-Day Unclaimed Tickets $96186 $36565 $198873 $39305 $37224 $108049 $36100 $2999 $555301

Net Slot Machine Revenue $49103653 $47986792 $145610627 $80720091 $73755061 $57425670 $64147050 $2922031 $521670975

State Tax Revenue (1) $17186279 $16795377 $50963719 $28252032 $25814271 $20098984 $22451468 $1022711 $182584841

Permitholder Revenue $31917374 $31191415 $94646908 $52468059 $47940790 $37326686 $41695582 $1899320 $339086134 Total State Revenue as a Percent of

Amount Wagered 216 240 254 208 263 194 215 184 229

Note Changes to figures for Fiscal Year 20112012 and 20122013 are due to refunds to Miami Jai Alai for overpayment of slot taxes

(1) (1) 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

(2) Danias Casino was open February 20 2014 through October 12 2014

20

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Daily Revenue per Machine Compared to Average Number of Machines For Fiscal Years 20062007 - 20142015

GULFSTREAM PARK RACING AND CASINO

$450 2000

$400 1800

$350 1600

$300 1400

$250

$200

1200

1000

800 $150 600 $100 400

$50 200

$0 0

Revenue per Machine Machines

MARDI GRAS RACETRACK AND GAMING CENTER

$450 2000

$400 1800

$350 1600 1400$300 1200

$250 1000

$200 800

$150 600 $100 400

$50 200 $0 0

Revenue per Machine Machines

ISLE CASINO AND RACING AT POMPANO PARK

$450 2000

$400 1800

$350 1600 1400 $300 1200

$250 1000

$200 800

$150 600 $100 400

$50 200 $0 0

Revenue per Machine Machines

Jl ~~ - r--_~-v~ V bull ~ -

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Daily Revenue per Machine Compared to Average Number of Machines For Fiscal Years 20062007 - 20142015

FLAGLER DOG TRACK AND MAGIC CITY CASINO

0

200

400

600

800

1000

1200

1400

1600

1800

2000

$0

$50

$100

$150

$200

$250

$300

$350

$400

$450

Ave

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Revenue per Machine Machines

CALDER CASINO AND RACE COURSE

0

200

400

600

800

1000

1200

1400

1600

1800

2000

$0

$50

$100

$150

$200

$250

$300

$350

$400

$450

Ave

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Revenue per Machine Machines

MIAMI JAI ALAI

0

200

400

600

800

1000

1200

1400

1600

1800

2000

$0

$50

$100

$150

$200

$250

$300

$350

$400

$450

Ave

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Revenue per Machine Machines

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Daily Revenue per Machine Compared to Average Number of Machines For Fiscal Years 20062007 - 20142015

HIALEAH PARK

0

200

400

600

800

1000

1200

1400

1600

1800

2000

$0

$50

$100

$150

$200

$250

$300

$350

$400

$450

Ave

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Revenue per Machine Machines

DANIA JAI ALAI (1)

0

200

400

600

800

1000

1200

1400

1600

1800

2000

$0

$50

$100

$150

$200

$250

$300

$350

$400

$450

Ave

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Revenue per Machine Machines

ALL FACLITIES COMBINED

0

1000

2000

3000

4000

5000

6000

7000

8000

$0

$50

$100

$150

$200

$250

$300

$350

$400

$450

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Revenue per Machine Machines

(1) Danias Casino was open February 20 2014 through October 12 2014

23

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Pari-Mutuel Permitholders with 2014-2015 Operating Licenses

--0

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Pensacola Greyhound Track

bestbet Jacksonville

Orange Park Kennel Club

St Johns Greyhound Park

Creek Entertainment Gretna

Ocala Poker amp Jai Alai

Daytona B K C West Volusia

Sanford Orlando Penn Sanford

Orlando Jai Alai

Melbourne Greyhound Park

Sarasota Kennel Club

Fort Pierce Jai Alai

Naples Fort Myers Greyhound

Palm Beach K C P B Greyhound

The Isle at Pompano Park

Mardi Gras Casino Racetrack

Dania J A Dania Summer J A

Gulfstream GPTARP Tropical

Calder Casino

Miami Summer

8 Jai Alai

5 Thoroughbred

1 Harness

1 Limited Intertrack Wagering License (5506308 FS)

Hamilton Jai Alai C C

8 Slot Machine Gaming Facilities

C 24 Cardrooms

C

C

C

C

C

C

C

C

C

C

C

Ocala Breedersrsquo Sales

Tampa Bay Downs

Derby Lane

Tampa Greyhound Track

19 Greyhound

C

C

Key

S

S

S

S

C

C

C

5 Quarter Horse

Hialeah Park

S

S

C

Hamilton Downs

South Marion

C

Ebro Greyhound ParkC

C S

Ocala Breedersrsquo Sales

C

S

Flagler Dog Track amp Magic City Casino C S Facilities where two or more permits operate 2014 October 23

24

GREYHOUND PERMITHOLDERS

Florida remains the leader in greyhound racing in the United States with 19 permitholders operating at 12 tracks throughout the state A total of 3515 completed performances including charity and scholarship performances were conducted during this past fiscal year a minimal change from the previous year

During Fiscal Year 20142015 handle wagered on live greyhound performances decreased by approximately two percent Intertrack handle wagered on broadcasts of live Florida greyhound performances decreased by approximately three percent Simulcast handle wagered on broadcasts of performances from outside the state increased by approximately two percent Intertrack simulcast handle wagered on broadcast of performances from outside the state increased by approximately 15 percent Overall there was a decrease in total handle by approximately one percent for the Florida greyhound industry

Total paid attendance decreased by approximately three 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 approximately four percent during Fiscal Year 20142015 The greyhound industry accounted for approximately 303 percent of Floridarsquos total revenue and 319 percent of total handle from pari-mutuel performances

Greyhound permitholders reported paying a total of $25631721 in purses during Fiscal Year 20142015 For more detail on purses paid please refer to the following information by permitholder The division was able to confirm reported purse amounts from the weekly purse reports submitted in accordance with Section 61D-8006 Florida Administrative Code

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 Section 5501647 Florida Statutes provides a greyhound permitholder with credits in an amount equal to the uncashed pari-mutuel tickets remitted in the prior state fiscal year to the state which is applied against any taxes imposed the next fiscal year Additionally Section 5501647 Florida Statutes requires each permitholder to pay an amount not less than 10 percent of the credit provided by this section to any bona fide organization that promotes or encourages the adoption of greyhounds During Fiscal Year 20142015 total contributions provided to greyhound adoption units amounted to $136466 which exceeded the minimum statutory requirement

Total Live Performances (Completed) (1)

(1) Performances where eight or more races were h

3515 eld

Total Paid Attendance 276495

Total Live Performances (Actual) 3530 Total Admission Tax $11585

Total Racing Days 2392

Daytona Beach Kennel Club Inc Volusia County

Website wwwdaytonagreyhoundcom Telephone MailingStreet Address 960 South Williamson Boulevard Daytona Beach Florida 32114-7247 Fax

Meet Period 12152014 to 06302015

Racing Results Live Performances (Completed) 248 Purses Paid $1002456 Live Performances (Actual) 250 Racing Days 168 Paid Attendance 0

Total Admission Tax $0

3862526484 3862524808

Derby Lane St Petersburg Kennel Club Inc

Pinellas County

Website wwwderbylanecom MailingStreet Address 10490 Gandy Boulevard St Petersburg Florida 33702-2395 Telephone

Fax

Meet Period 01012015 to 06302015

Racing Results Live Performances (Completed) 207 Purses Paid $2197236 Live Performances (Actual) 207 Racing Days 155 Paid Attendance 0

Total Admission Tax $0

7278123339 7278123305

25

Ebro Greyhound Park Washington County Kennel Club Inc

Washington County

Website wwwgoebrocom Telephone MailingStreet Address 6558 Dog Track Road Ebro Florida 32437-1142 Fax

Meet Period 07012014 to 09202014 and 05022015 to 06302015

Racing Results Live Performances (Completed) 184 Purses Paid $463061 Live Performances (Actual) 184 Racing Days 92 Paid Attendance 8844

Total Admission Tax $323

8502343943 8505354442

Flagler Dog Track West Flagler Associates Ltd

Dade County

Website wwwmagiccitycasinocom Mailing Address Post Office Box 350940 Miami Florida 33135-0940 Telephone Street Address 401 NW 38th Court Miami Florida 33126-5638 Fax

Meet Period 07012014 to 10252014 and 06022015 to 06302015

Racing Results Live Performances (Completed) 153 Purses Paid $3396362 Live Performances (Actual) 163 Racing Days 103 Paid Attendance 0

Total Admission Tax $0

3056493000 3056314529

HampT Gaming Inc Dade County

See Mardi Gras Racetrack and Gaming Centers contact information for detail

Meet Period 02152015 to 04302015 at Mardis Gras

Racing Results Live Performances (Completed) 106 Purses Paid $1055684 Live Performances (Actual) 106 Racing Days 53 Paid Attendance 0

Total Admission Tax $0

Jacksonville Kennel Club Inc Jacksonville Greyhound Racing Inc

Duval County

Website wwwbestbetjaxcom Mailing Address Post Office Box 959 Orange Park Florida 32067-0959 Telephone Street Address 201 Monument Road Jacksonville Florida 32225-8106 Fax

Meet Period 07022014 to 09282014 at Orange Park

Racing Results Live Performances (Completed) 104 Purses Paid $931749 Live Performances (Actual) 104 Racing Days 77 Paid Attendance 0

Total Admission Tax $0

9046460001 9046460420

Jefferson County Kennel Club Inc Jefferson County

Mailing Address Post Office Box 400 Monticello Florida 32345-0400 Telephone Street Address 3079 North Jefferson Street Monticello Florida 32344-5685 Fax

Jefferson County license was suspended during the 20142015 year therefore no live Meet Period

performances were conducted Racing Results Live Performances (Completed) 0 Purses Paid $0 Live Performances (Actual) 0 Racing Days 0 Paid Attendance 0

Total Admission Tax $0

8509972561 8509973871

License Acquisitions LLC (Palm Beach Greyhound Racing) Palm Beach County

See Palm Beach Kennel Clubs contact information for detail

Meet Period 07012014 to 09302014 at Palm Beach Kennel Club

Racing Results Live Performances (Completed) 118 Purses Paid $986937 Live Performances (Actual) 118 Racing Days 92 Paid Attendance 6777

Total Admission Tax $91

26

Mardi Gras Racetrack and Gaming Center Hartman and Tyner Inc

Broward County

Website wwwmgflacom MailingStreet Address 831 North Federal Highway Hallandale Beach Florida 33009-2410

Meet Period 12012014 to 02142015

Racing Results Live Performances (Completed) 105 Purses Paid Live Performances (Actual) 106 Racing Days 53 Paid Attendance

Total Admission Tax

Telephone Fax

$1027511

0 $0

954-924-3200 9549243143

Melbourne Greyhound Park LLC Brevard County

Website wwwmgparkcom MailingStreet Address 1100 North Wickham Road Melbourne Florida 32935-8941

Meet Period 01022015 to 04182015

Racing Results Live Performances (Completed) 108 Purses Paid Live Performances (Actual) 108 Racing Days 92 Paid Attendance

Total Admission Tax

Telephone Fax

$371026

0 $0

3212599800 3212593437

Naples-Ft Myers Greyhound Track Southwest Florida Enterprises Inc

Lee County Website wwwnaplesfortmyersdogscom Mailing Address Post Office Box 2567 Bonita Springs Florida 34133-2567 Street Address 10601 Bonita Beach Road SW Bonita Springs Florida 34135-5620

Meet Period 10312014 to 05252015

Racing Results Live Performances (Completed) 398 Purses Paid Live Performances (Actual) 399 Racing Days 191 Paid Attendance

Total Admission Tax

Telephone Fax

$1701827

159675 $10158

2399922411 2399479244

Orange Park Kennel Club Inc Jacksonville Greyhound Racing Inc

Clay County

Website wwwbestbetjaxcom Mailing Address Post Office Box 959 Orange Park Florida 32067-0959 Street Address 455 Park Avenue Orange Park Florida 32073-3101

Meet Period 09292014 to 11302014 and 04272015 to 06292015

Racing Results Live Performances (Completed) 145 Purses Paid Live Performances (Actual) 145 Racing Days 108 Paid Attendance

Total Admission Tax

Telephone Fax

$1339454

0 $0

9046460001 9046460420

Palm Beach Kennel Club Investment Corporation of Palm Beach

Palm Beach County

Website wwwpbkennelclubcom MailingStreet Address 1111 North Congress Avenue West Palm Beach Florida 33409-6317

Meet Period 10012014 to 06302015

Racing Results Live Performances (Completed) 349 Purses Paid Live Performances (Actual) 350 Racing Days 271 Paid Attendance

Total Admission Tax

Telephone Fax

$3313872

25373 $815

5616832222 5614719114

Penn Sanford LLC dba Sanford-Orlando Kennel Club Seminole County

See SOKC LLCs contact information for detail Meet Period 07022014 to 12312014

Racing Results Live Performances (Completed) 146 Purses Paid Live Performances (Actual) 146 Racing Days 115 Paid Attendance

Total Admission Tax

$799409

0 0

27

Pensacola Greyhound Racing LLP Escambia County

Website wwwpensacolagreyhoundtrackcom Mailing Address Post Office Box 12824 Pensacola Florida 32591-2824 Telephone Street Address 951 Dog Track Road Pensacola Florida 32506-8236 Fax

Meet Period 07022014 to 1042014 and 01232015 to 06282015

Racing Results Live Performances (Completed) 160 Purses Paid $827398 Live Performances (Actual) 160 Racing Days 128 Paid Attendance 0

Total Admission Tax $0

8504558595 8504538883

SOKC LLC dba Sanford-Orlando Kennel Club Seminole County

Website wwwsanfordorlandokccom MailingStreet Address 301 Dog Track Road Longwood Florida 32750-6558 Telephone Meet Period 01012015 to 06292015 Fax

Racing Results

Live Performances (Completed) 181 Purses Paid $915315 Live Performances (Actual) 181 Racing Days 129 Paid Attendance 0

Total Admission Tax $0

4078311600 4078313997

Sarasota Kennel Club Inc Sarasota County

Website wwwsarasotakennelclubcom Telephone MailingStreet Address 5400 Bradenton Road Sarasota Florida 34234-2999 Fax

Meet Period 11072014 to 04252015

Racing Results Live Performances (Completed) 193 Purses Paid $791149 Live Performances (Actual) 193 Racing Days 143 Paid Attendance 75826

Total Admission Tax $198

9413557744 9413512207

St Johns Greyhound Park (Bayard Raceways Inc) Jacksonville Greyhound Racing Inc

St Johns County

Website wwwbestbetjaxcom Mailing Address Post Office Box 959 Orange Park Florida 32067-0959 Telephone Street Address 6322 Racetrack Road Jacksonville Florida 32259-2107 Fax

Meet Period 12012014 to 04262015 at Orange Park

Racing Results Live Performances (Completed) 166 Purses Paid $1652523 Live Performances (Actual) 166 Racing Days 124 Paid Attendance 0

Total Admission Tax $0

9046460001 9046460420

Tampa Greyhound Track TBDG Acquisition LLC

Hillsborough County

Website wwwtgtpokercom Mailing Address Post Office Box 8096 Tampa Florida 33674-8096 Telephone Street Address 8300 North Nebraska Ave Tampa Florida 33604-3107 Fax

Meet Period 07012014 to 12312014 at Derby Lane Racing Results Live Performances (Completed) 209 Purses Paid $2113033 Live Performances (Actual) 209 Racing Days 156 Paid Attendance 0 Paid Attendance 0 Total Admission Tax $0 Total Admission Tax $0

8139324313 8139325048

West Volusia Racing Inc Volusia County

See Daytona Beach Kennel Clubs contact information for detail

Meet Period 07012014 to 12132014 at Daytona Beach Kennel Club

Racing Results Live Performances (Completed) 235 Purses Paid $745719 Live Performances (Actual) 235 Racing Days 142 Paid Attendance 0

Total Admission Tax $0

28

JAi ALAI PERMITHOLDERS

Florida was the first state in the nation to conduct jai alai performances with the first fronton being built in 1926 There are eight jai alai permitholders operating at six frontons throughout Florida In fact Florida is now the only state where pari-mutuel wagering on live jai alai games is conducted A total of 925 completed performances including charity and scholarship performances were conducted during this past fiscal year an increase of approximately 19 percent from the previous fiscal year

During Fiscal Year 20142015 handle wagered on live jai alai performances decreased by approximately 39 percent Intertrack handle wagered on broadcasts of live Florida jai alai performances decreased by approximately 43 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 approximately 41 percent for the Florida jai alai industry

Total jai alai revenue to the state decreased by approximately three percent during Fiscal Year 20142015 The jai alai industry accounted for approximately 32 percent of Floridarsquos total revenue and 19 percent of total handle from pari-mutuel performances

Permitholders reported paying a total of $4745469 in playersrsquo awards For more detail on playersrsquo awards paid please refer to the following information by permitholder

Total paid attendance decreased by 100 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 (Completed) (1) 925 Total Paid Attendance 0 (1) Performances where eight or more games were held

Total Performances (Actual) 925

Total Gaming Days 522 Total Admission Tax $0

Dania Jai Alai Dania Entertainment Center LLC

Broward County

Website wwwcasinodaniabeachcom Telephone MailingStreet Address 301 East Dania Beach Boulevard Dania Beach Florida 33004-3016 Fax

Meet Period 10072014 to 12302014

Gaming Results Live Performances (Completed) 180 Paid Attendance 0 Live Performances (Actual) 180 Total Admission Tax $0 Live Operating Days 70 Players Awards Paid $939484

9549272841 9549257529

Dania Summer Jai Alai Dania Entertainment Center LLC

Broward County

See Dania Jai Alais contact information for detail

Meet Period 07012014 to 10062014 at Dania Jai Alai

Gaming Results Live Performances (Completed) 109 Paid Attendance 0 Live Performances (Actual) 109 Total Admission Tax $0 Live Operating Days 55 Players Awards Paid $622035

Ft Pierce Jai Alai Fronton Holdings LLC

St Lucie County

Website wwwcasinomiamijaialicom Telephone MailingStreet Address 1750 South Kings Highway Ft Pierce Florida 34945-3099 Fax

Meet Period 02272015 to 03272015 Miscellaneous Revenue to State $34538 (See Section 55009511(4) Florida Statutes for detail) Gaming Results Live Performances (Completed) 41 Paid Attendance 0 Live Performances (Actual) 41 Total Admission Tax $0 Live Operating Days 21 Players Awards Paid $152543

7724647500 7724640099

29

Hamilton Jai Alai and Poker Richmond Entertainment Inc

Hamilton County

MailingStreet Address 6968 US Highway 129 South Jasper Florida 32052-6774 Telephone Fax

Meet Period 05172015 to 06242015

Gaming Results Live Performances (Completed) 228 Paid Attendance 0 Live Performances (Actual) 228 Total Admission Tax $0 Live Operating Days 38 Players Awards Paid $17000

3866380011 3866380033

Miami Jai Alai Fronton Holdings LLC

Dade County

Website wwwcasinomiamijaialicom Telephone MailingStreet Address 3500 NW 37th Avenue Miami Florida 33142-4923 Fax

Meet Period 11022014 to 04302015

Gaming Results Live Performances (Completed) 153 Paid Attendance 0 Live Performances (Actual) 153 Total Admission Tax $0 Live Operating Days 153 Players Awards Paid $1461314

3056336400 3056347013

Ocala Poker and Jai Alai Second Chance Jai Alai LLC

Marion County

Website wwwocalapokerroomcom Mailing Address Post Office Box 580 Orange Lake Florida 32681-0580 Telephone Street Address 4601 NW Highway 318 Reddick Florida 32686 Fax

Meet Period 02022015 to 03022015 Miscellaneous Revenue to State $22000 (See Section 55009511(4) Florida Statutes for detail) Gaming Results Live Performances (Completed) 41 Paid Attendance 0 Live Performances (Actual) 41 Total Admission Tax $0 Live Operating Days 21 Players Awards Paid $147480

3525912345 3525913402

Orlando Jai Alai RB Jai Alai LLC Seminole County

Website wwworlandoliveeventscom Telephone MailingStreet Address 6405 South Highway 17-92 Fern Park Florida 32730-2057 Fax

Meet Period 04032015 to 05302015

Miscellaneous Revenue to State $15200 (See Section 55009511(4) Florida Statutes for detail) Gaming Results Live Performances (Completed) 43 Paid Attendance 0 Live Performances (Actual) 43 Total Admission Tax $0 Live Operating Days 34 Players Awards Paid $0

4073396221 4078314689

Summer Jai Alai Partnership Dade County

See Miami Jai Alais contact information for detail

Meet Period 08032014 to 10312014 and 05012015 to 06292015 at Miami Jai Alai

Gaming Results Live Performances (Completed) 130 Paid Attendance 0 Live Performances (Actual) 130 Total Admission Tax $0 Live Operating Days 130 Players Awards Paid $1405613

30

THOROUGHBRED PERMITHOLDERS

Florida continues to be a premier thoroughbred racing state with five permitholders operating at three tracks located in Central and South Florida A total of 330 completed performances including charity and scholarship performances were conducted during this past fiscal year a decrease of approximately 21 percent from the previous fiscal year

During Fiscal Year 20142015 handle on live thoroughbred performances increased by approximately four percent Handle from intertrack wagering increased approximately six percent Simulcast handle wagered on broadcasts of performances from outside the state decreased by approximately 46 percent Intertrack simulcast handle decreased by approximately two percent Overall total handle decreased by approximately 11 percent for the Florida thoroughbred industry

Total thoroughbred revenue to the state during Fiscal Year 20142015 decreased by approximately 12 percent from the prior year The thoroughbred industry accounted for approximately 581 percent of Floridarsquos total revenue and 601 percent of total handle from pari-mutuel performances

Permitholders reported paying a total of $86208744 in purses For more detail on purses paid please refer to the following information by permitholder The Florida Thoroughbred Breedersrsquo and Ownersrsquo Association did not dispute the amount of purses paid reported by the permitholders

Total paid attendance increased by eight 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 (Completed) (1) 330 Total Paid Attendance 101165

(1) Performances where eight or more races were held

Total Performances (Actual) 391

Total Racing Days 335 Total Admission Tax $20675

Calder Race Course Inc Churchill Downs Inc

Dade County

Website wwwcaldercasinocom Telephone MailingStreet Address 21001 NW 27th Avenue Miami Gardens Florida 33056-1461 Fax

Meet Period 10082014 to 11302014

Racing Results Live Performances (Completed) 40 Purses Paid $7375507 Live Performances (Actual) 100 Racing Days 44 Paid Attendance 0

Total Admission Tax $0

3056251311 3056252505

Gulfstream Park Racing Association Inc Stronach Group Broward County

Website wwwgulfstreamparkcom Telephone MailingStreet Address 901 South Federal Highway Hallandale Beach Florida 33009-7124 Fax

Meet Period 07012014 and 12062014 to 05222015 and 06302015

Racing Results Live Performances (Completed) 120 Purses Paid $62094688 Live Performances (Actual) 121 Racing Days 121 Paid Attendance 0

Total Admission Tax $0

9544547000 9544576291

Gulfstream Park Thoroughbred After Racing Program Inc Stronach Group Broward County

See Gulfstream Park Racing Association Incs contact information for detail

Meet Period 07042014 to 9072014 and 12102014

Racing Results Live Performances (Completed) 39 Purses Paid $1493679 Live Performances (Actual) 39 Racing Days 39 Paid Attendance 0

Total Admission Tax $0

31

Tampa Bay Downs Inc Hillsborough County

Website wwwtampabaydownscom Mailing Address Post Office Box 2007 Oldsmar Florida 34677-7007 Street Address 11225 Race Track Road Tampa Florida 33626-3122

Meet Period 07012014 11292014 to 05032015 and 06302015

Racing Results Live Performances (Completed) 91 Purses Paid Live Performances (Actual) 91 Racing Days 91 Paid Attendance

Total Admission Tax

Telephone Fax

$15244870

101165 $20675

8138554401 8138543539

Tropical Park LLC Churchill Downs Inc

Dade County See Calders contact information for detail

Meet Period 09112014 to 10042014 and 05232015 to 06282015 at Gulfstream Park

Racing Results Live Performances (Completed) 40 Purses Paid Live Performances (Actual) 40 Racing Days 40 Paid Attendance

Total Admission Tax

$0

0 $0

32

QUARTER HORSE PERMITHOLDERS

There are five permitholders conducting quarter horse racing performances at five tracks located in the State of Florida In Fiscal Year 20142015 a total of 117 completed performances were conducted an increase of approximately 17 percent from the previous fiscal year

During Fiscal Year 20142015 handle wagered on live quarter horse performances decreased by approximately five percent Intertrack handle wagered on broadcasts of performances increased by approximately 68 percent Simulcast handle wagered on broadcasts of performances from outside the state had no changes along with intertrack simulcast handle Overall total handle increased by approximately two percent for the Florida quarter horse industry

Total quarter horse revenue to the state during Fiscal Year 20142015 increased by approximately 16 percent The quarter horse industry accounted for approximately 11 percent of Floridarsquos total revenue and 03 percent of total handle from pari-mutuel performances

Permitholders reported paying a total of $6391000 in purses For more detail on purses paid please refer to the following information by permitholder The Florida Quarter Horse Breedersrsquo and Ownersrsquo Association was able to confirm the amount of purses paid reported by Hialeah Park

The division reports only paid attendance and does not include free admissions or complimentary passes in its data

Total Performances (Completed) (1) 117 Total Paid Attendance 0 (1) Performances where eight or more races were held

Total Performances (Actual) 119

Total Racing Days 66 Total Admission Tax $0

Gretna Racing LLC Gadsden County

Website wwwcreekentertainmentcom Mailing Address Post office Box 70 Grenta Florida 32332 Telephone

Street Address 501 Racetrack Drive Gretna Florida 32332

Meet Period 07052014 to 10052014

Racing Results Live Performances (Completed) 38 Purses Paid $167000 Live Performances (Actual) 38 Racing Days 10 Paid Attendance 0

Total Admission Tax $0

8508756920

Hamilton Downs Horsetrack LLC Hamilton County

Mailing Address 6968 US Highway 129 Jasper Florida 32052-6774 Telephone

Street Address 2220 Northwest County Road 143 Jennings Florida 32053 Fax

Meet Period 06142015 to 06182015

Racing Results Live Performances (Completed) 20 Purses Paid $22000 Live Performances (Actual) 20 Racing Days 5 Paid Attendance 0

Total Admission Tax $0

3866380011

3866380033

Hialeah Park South Florida Racing Association LLC

Dade County

Website wwwhialeahparkcasinocom Telephone Mailing Address Post Office Box 158 Hialeah Florida 33011 Fax Street Address 2200 East 4th Avenue Hialeah Florida 33010

Meet Period 12262014 to 03032015

Racing Results Live Performances (Completed) 39 Purses Paid $5852000 Live Performances (Actual) 40 Racing Days 40 Paid Attendance 0

Total Admission Tax $0

3058858000 3058878006

33

Ocala Breeders Sales Company Inc Marion County

Website wwwobssalescom Telephone Mailing Address Post Office Box 99 Ocala Florida 34478-0099 Fax Street Address 1701 Southwest 60th Avenue Ocala Florida 34474-1800

Meet Period 1272015

Racing Results Live Performances (Completed) 0 Purses Paid $310000 Live Performances (Actual) 1 Racing Days 1 Paid Attendance 0

Total Admission Tax $0

3522372154 3522372357

South Marion Real Estate Holdings LLC Central Florida Gaming LLC

Marion County

Mailing Address Post Office Box 6331 Ocala Florida 34478 Telephone Street Address 6390 SE 177th Place Summerfield Florida 34491 Fax

Meet Period 07012014 to 07102014

Racing Results Live Performances (Completed) 20 Purses Paid $40000 Live Performances (Actual) 20 Racing Days 10 Paid Attendance 0

Total Admission Tax $0

3528177522 None Listed

34

~ ra- HARNESS PERMITHOLDERS

PARI-MUTUEL INDUSTRY

Pompano Park is the only permitholder conducting harness horse racing performances in the State of Florida A total of 126 completed performances including charity and scholarship performances were conducted during this past fiscal year which is the same as the previous year

During Fiscal Year 20142015 handle wagered on live harness performances increased by approximately three percent Intertrack handle wagered on broadcasts of live Florida harness performances increased by approximately 33 percent Simulcast handle wagered on broadcasts of performances from outside the state increased by approximately seven percent while intertrack simulcast handle increased by approximately six percent Overall total handle increased by approximately seven percent for the Florida harness industry

Total revenue to the state during Fiscal Year 20142015 increased by approximately four percent from the prior fiscal year The harness industry accounted for approximately 73 percent of Floridarsquos total revenue and 58 percent of total handle from pari-mutuel performances

Pompano Park reported paying $8614066 in purses For more detail on purses paid please refer to the information below The Florida Standardbred Breedersrsquo and Ownersrsquo Association was able to confirm the amount of purses paid reported by Pompano Park

The division reports only paid attendance and does not include free admissions or complimentary passes in its data

Total Performances (Completed) (1) 126 Total Paid Attendance 0 (1) Performances where eight or more races were held

Total Performances (Actual) 126

Total Racing Days 126 Total Admission Tax $0

Isle Casino and Racing at Pompano Park PPI Inc

Broward County

Website pompano-parkisleofcapricasinoscom Telephone 9549722000 MailingStreet Address 777 Isle of Capri Circle Pompano Beach Florida 33069-3104 Fax 9549700882

Meet Period 10042014 to 06272015

Racing Results Live Performances (Completed) 126 Purses Paid $8614066 Live Performances (Actual) 126 Racing Days 126 Paid Attendance 0

Total Admission Tax $0

SUMMARY

During Fiscal Year 20142015 the total handle wagered for all industries exceeded $779 million a decrease of approximately eight percent from the prior fiscal year Total pari-mutuel completed performances including charity and scholarship performances conducted during Fiscal Year 20142015 increased by approximately one percent from the previous fiscal year

The state realized revenue from performances of approximately $109 million a decrease of roughly eight percent from the prior fiscal year Of the $109 million collected greyhound permitholders accounted for 303 percent thoroughbreds for 581 percent harness for 73 percent jai alai for 32 percent and quarter horse for 11 percent

Total paid attendance decreased approximately two percent from the prior year The division reports only paid attendance and does not include free admission or complimentary passes in its data

35

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 50 national champions Florida also produced ldquoAffirmedrdquo the eleventh horse to have swept the Triple Crown (1978) OcalaMarion County Florida is home to some of the leading breeding farms in the country The industry boasts 19 classic wins (Kentucky Derby Preakness Stakes and Belmont Stakes) 26 Breedersrsquo Cup Day champions and six horses of the year

The Florida Thoroughbred Breedersrsquo and Ownersrsquo Association (FTBOA) funds the Florida-bred Stakes Program which is implemented at Floridas Thoroughbred racetracks Through a percentage of pari-mutuel handle Florida Thoroughbred permitholders contributed $7685619 to the FTBOA during Fiscal Year 20142015 The FTBOA paid out $4988595 in Breedersrsquo Awards and $1294250 through the Florida-bred Stakes Program The Florida-bred Stakes Program includes ldquoFlorida Sire Stakesrdquo at Gulfstream Park ldquoSunshine Millions Previewrdquo at Gulfstream Park West ldquoFlorida Cup Dayrdquo at Tampa Bay Downs and additional funds for supplements to Florida-bred Preferred Stakes Races during the Gulfstream and Tampa Bay Downsrsquo meets

The Florida Standardbred Breedersrsquo and Ownersrsquo Association a non-profit organization and the only organized representative of Standardbred horsemen in the State of Florida is the designated association for the allocation and distribution of funds for Florida-bred racing Promotional activities include providing breeder and stallion awards for eligible Florida-bred horses during Pompano Parkrsquos 20142015 meet as well as awards for Florida Breedersrsquo Stake races The FSBOA also inaugurated a Breeder Incentive program in 2014 with the goal of offering Standardbred breeders a financial reward for the production of Florida-bred foals This program will continue in future years 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 $1013697

Section 5502625(5)(a) Florida Statutes designates the Florida Quarter Horse Breedersrsquo and Ownersrsquo Association (FQHBOA) as the authorized organization to receive breeders and awards payments from the permitholders and make payments in accordance with Florida Statutes

By agreement Hialeah Park pays 2 percent of the total purse to FQHBOA for breedersrsquo and ownersrsquo awards This is in excess of statutory requirements Other tracks pay a sum equal to the breaks plus one percent of all pari-mutuel pools conducted during their meets for supplementing purses and prizes for the general promotion of owning and breeding quarter horses in Florida as authorized in Florida Statutes

During 20142015 $115000 was paid out to 63 ownersrsquo and breedersrsquo in awards Each fiscal year total awards have increased since itrsquos first awards in 20092010

Note This promotional program information is provided by respective Breeders and Owners Associations

36

UNIVERSITY OF FLORIDA COLLEGE OF VETERINARY MEDICINE RACING LABORATORY

The Florida Racing Laboratory in the College of Medicine at the University of Florida is an International Organization for Standardization ISO 17025 accredited laboratory that employs various procedures to detect and identify prohibited drugs medications stimulants depressants hypnotics local anesthetics and drug-masking agents in the blood urine or other bodily fluids of racing horses and greyhounds

During Fiscal Year 20142015 the Laboratory received and processed 67587 samples and performed 254238 analyses The vigilant monitoring of samples by the Laboratory serves to deter the use of prohibited drugs in racing animals in Florida

Horse UrineBlood Greyhound Urine 1 Investigative Samples Received 16337 51233 17 Samples Analyzed 16280 30340 17 Number of Analyses 76382 177815 41 Positives 163 9 NA

1 Volume Not Sufficient For Testing 21711 (424 of total number of samples received) Note From January 31 2015 through June 14 2015 there were 14509 greyhound samples collected Of this total 5296 were testable samples and 9213 were quantity not sufficient for analysis During this timeframe there were 2398 attempts to collect samples from greyhounds that did not urinate

DRUG POSITIVES FOR FISCAL YEAR 20142015

Types of Positives (ARCI Drug Class) Horse Greyhound Acepromazine metabolite (3) 5 0

Acepromazine metabolite (3) Methocarbamol (4) Phenylbutazone (na) 1 0

Benzoylecgonine (1) 0 3

Boldenone (3) 4 0

Carprofen (4) 0 1

Clenbuterol (3) 51 0

Clenbuterol (3) Flunixin (4) 1 0

Dimethylsuloxide (DMSO) (5) 15 0

Flunixin (4) 5 2

Glycopyrrolate (3) 1 0

Ibuprofen (4) Methocarbamol (4) 1 0

Isoxsuprine (4) 1 0

Methocarbamol (4) 5 0

Naproxen (4) 1 0

Naproxen (4) Phenylbutazone (na) 1 0

Phenylbutazone (NA) 56 0

Procaine (3) 2 2

Testosterone (3) 5 0

Testosterone (3) Boldenone (3) 1 0

Testosterone (3) Nandrolone (3) Dimethylsuloxide (DMSO) (5) 3 0

Theobromine (4) 0 1

Zipaterol (2) 4 0

TOTALS 163 9

Class (1) Stimulant and depressant drugs that have the highest potential to affect performance and that have no generally accepted meidcal use in the racing horse

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 horse but the pharmacology of which

suggests less potential to affect performance than drugs in Class 2 Class (4) This class includes therapeutic medications that would be expected to have less potential to affect performance than those

in Class 3 Class (5) This class includes therapeutic medications for which concentration limits have been established by the racing jurisdictions

as well as certain miscellaneous agents such as dimethylsulfoxide (DMSO) and other medications as determined by the regulatory bodies

37

F

INA

NC

IAL

ST

AT

EM

EN

TS

DIVISION OF PARI-MUTUEL WAGERING SUMMARY OF STATE REVENUE FROM PARI-MUTUEL CARDROOM

SLOT ACTIVITIES AND INDIAN GAMING COMPACT FISCAL YEAR 20142015

State Revenue From Regular Performances Tax on Attendance $ 32258 Daily License Fees 2317268 Tax on Handle 8543609

State Revenue From Pari-Mutuel Performances (1) $ 10893135

Other State Revenue Occupational Licenses $ 525302 Fingerprint Fees 235539 Escheated Tickets (2) 795228 Racing Scholarship Funds (2) 0 PMW Trust Fund - Drug Fines 87650 Miscellaneous Revenue 32581 General Revenue Fund - Other Fines 20025

Other State Revenue $ 1696325

Total Pari-Mutuel State Revenue $ 12589460

State Revenue From Cardrooms Table Fees $ 693000 Gross Receipts(3) 13589789 Occupational Licenses 184502

Total State Revenue From Cardrooms $ 14467291

State Revenue From Slots CompulsiveAddictive Gambling Fee (4) $ 1750000 Facility License Fee (4) 14000000 Slot Taxes(5) 182584841 Fingerprint Fees 30028 Occupational Licenses 337334 Miscellaneous Revenue 5572 Miscellaneous Fines 11300

Total State Revenue From Slots $ 198719075

Total State Revenue Generated From Pari-Mutuel Cardroom and Slots $ 225775826

State Revenue From Indian Gaming Compact Indian Gaming Compact (6) $ 255610619 Indian Gaming Compact Reimbursements 253772

Total State Revenue From Indian Gaming Compact $ 255864391

TOTAL STATE REVENUE GENERATED $ 481640217

(1) Daily license fees and taxes reported above reported above are amounts collected and not reflect amounts due

(2) Escheated tickets and Racing Scholarship Funds are distributed to the Department of Education

(3) One-half of cardroom gross receipts is deposited into the General Revenue Fund

(4) Both amounts include payments from Calder Casio and Race Course Gulfstream Park Racing and Casino Mardi Gras Racetrack and Gaming Center Isle Casino and Racing at Pompano Park Flagler Dog Track and Magic City Casino Miami Jai Alai and South Florida Racing Association (Hialeah Park)

(5) Slot taxes are distributed to the Department of Education

(6) Indian Gaming Compact payments are deposited into the General Revenue Fund

38

DEPARTMENT OF BUSINESS amp PROFESSIONAL REGULATION DIVISION OF PARI-MUTUEL WAGERING

BALANCE SHEET SPECIAL REVENUE FUND

FOR FISCAL YEAR ENDED JUNE 30 2015

2015 2014

ASSETS

Cash with State Treasurer Investments at cost Accounts receivable Taxes receivable Allowance for uncollectibles Interest receivable Due from state funds

$ 753311 3254344

368284 15699389

(36217) 5066

286564

$ 6567906731219

34812815266142

(32884)11371

175988

TOTAL ASSETS $ 20330741 $ 23156753

LIABILITIES amp FUND EQUITY Liabilities Accounts payable $ 98554 $ 131567 Accrued salaries 282993 245289 Due to other funds 15432 4325 Due to other state agencies 14092160 13612023 Due to general revenue 685418 665939 Compensated absences - 9313

Total Liabilities 15174556 14668455

Fund Equity Unreserved 5156185 8488298

Total Fund Equity 5156185 8488298

TOTAL LIABILITIES amp FUND EQUITY $ 20330741 $ 23156753

The financial statements and notes are for informational purposes only

39

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 2015

FINAL 2015 2014

BUDGET ACTUAL VARIANCE ACTUAL

REVENUES

Fees Charges Commissions and Sales

Licenses and Permits

Taxes

Fines Forfeits Judgments and Settlements

Interest and Dividends Net

Refunds

Miscellaneous Receipts

$ 19552155

552304

197324441

212335

29537

250000

211412

$ 19301397

712058

198093473

95112

122153

254983

31106

$ (250758) $

159754

769032

(117223)

92616

4983

(180306)

19569151

502696

190162520

116787

84893

270769

213872

Total Revenues 218132184 218610282 478098 210920688

EXPENDITURES CURRENT OPERATING

Salaries

Other Personal Services

Other Operating Expenditures

Operation of Motor Vehicles

Risk Management

State Attorney-Slots

PMW Lab Services

PMW Compliance System

TrDMSHR SVCSSTW Contract

Cardroom Tax Distribution

Other Contracted Services

Compulsive Gambling Prevention

Racing Animal Med Research

OPERATING CAPITAL OUTLAY

Acquisition of Motor Vehicles

Assessment for Fingerprinting

Service Charge to General Revenue

Refunds

Transfer to FDLE Slots Investigation

Transfers to Other Funds

Transfers to General Revenue

7104979 1677615 976075 81743

169792 222971

2266000 296476 58635

1800000 141731 930000 100000

23895 24802

460400 3150000 164650

‐188594212

27000000

6494226 1465527 842849 61944

169792 222971

2266000

246396 58635

1701933 29530

930000 93633 12523 20385

374197 2859023

13173 -

184079657

20000000

610753

212087

133226

19799

-

-

-

50080

-

98067

112201

0

6367

11372

4417

86203

290977

151477

-

4514555

7000000

6429448

1237420

736549

78141

105689

208651

2266000

246415

57114

1658542

31082

600000

100000

32240

54798

320769

2937007

132397

-

175530395

18500000

Total Expenditures 235243976 221942395 13301581 211262657

Excess (Deficiency) of Revenues Over (Under) Expenditures

FUND BALANCE JULY 1 2014

(17111792)

8488298

(3332113)

8488298

(12823484)

-

(341969)

8830267

FUND BALANCE JUNE 30 2015 $ (8623494) $ 5156185 $ (12823484) $ 8488298 (1) (1)

(1) Does not include budget of $37000000 for category 190000 Investments Actual expenditures for category 190000 were closed into the investment account

The financial statements and notes are for informational purposes only

40

CA

RD

RO

OM

PA

RI-

MU

TU

EL

AN

DS

LO

T S

TA

TU

TE

MA

TR

IX

STATUTE TOPIC GREYHOUND JAI ALAI THOROUGHBRED HARNESS QUARTER HORSE

FEES $80 per race $40 per game $100 per race $100 per race $100 per race

Daily License Fees On Live

On-track Handle

5500951(1)(a) FS 5500951(1)(a) FS 5500951(1)(a) FS 5500951(1)(a) FS 5500951(1)(a) FS

$80 per race but not to exceed $40 per game but not to exceed $100 per race but not to exceed $100 race but not to exceed $500 $100 per race but not to exceed Daily License $500 per day $500 per day $500 per day per day $500 per day

Fees On Simulcast Handle

5500951(1)(a) FS 5500951(1)(a) FS 5500951(1)(a) FS 5500951(1)(a) FS 5500951(1)(a) FS

OUTS (ESCHEATS)

Live On-track Handle

Paid to the state of Florida 5501645(2) FS

Paid to the state of Florida 5501645(2) FS

Retained by permitholder 5502633(3) FS

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)

FS FS

Escheats from Arabian races are paid to Florida Arabian Horse Racing Promotion Account 5502633(2)(c) FS

TAXES

Tax On Admissions

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a) FS

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c) FS

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a) FS

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c) FS

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a) FS

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c) FS

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a) FS

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c) FS

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a) FS

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c) FS

Tax On Live On-track Handle

55 of handle except for charity perfomances which is 76 of handle 5500951(3)(b)1 FS

Effective July 1 2000 a permitholder may not be taxed at a higher rate than 2 5500951(3)(d) FS

05 of handle 55009515(2)(a) FS

05 of handle 55009512(2)(a) FS

1 of handle 5500951(3)(a) FS

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) FS

Allows permitholders to receive jai alai games from out-of-state and are subject to taxation under 5500951 and 55009511 5503551(4) FS

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) FS

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) FS

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) FS

This matrix represents a summary of 2014 Statutes Please refer to the cite noted by statutory topic for specific language governing pari-mutuel wagering

41

STATUTE TOPIC GREYHOUND JAI ALAI THOROUGHBRED HARNESS QUARTER HORSE

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 5500951(3)(b)1 and 5500951(3)(c)1 FS

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 FS

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 FS

39 of intertrack and intertrack simulcast handle for greyhound permitholders located in the same market area specified in 550615(9) 5500951(3)(c)2 FS

71 of intertrack and intertrack simulcast handle 5500951(3)(b)2 and 5500951(3)(c)1 FS

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 FS

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) FS

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

2 of intertrack handle 5500951(3)(c)1 FS

24 of intertrack simulcast handle 5500951(3)(c)1 and 55009515(5) FS

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 FS

05 of intertrack simulcast handle if guest track is a thoroughbred track located more than 35 miles from host track 55009515(5) FS

33 of intertrack handle 5500951(3)(c)1 FS

15 of intertrack simulcast handle 5500951(3)(c)1 FS

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 FS

2 of intertrack handle 5500951(3)(c)1 FS

24 of intertrack simulcast handle 5500951(3)(c)1 and 55009515(5) FS

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 FS

Year then tax on handle is 23 5500951(3)(c)2 FS

CHARITY PERFORMANCES

Maximum of five days Maximum of five days Maximum of five days Maximum of five days Maximum of five days 5500351(1) FS 5500351(1) FS 5500351(1) FS 5500351(1) FS 5500351(1) FS

Permitholders are allowed to Permitholders are allowed to One additional scholarship day to conduct one additional day to be conduct two additional tracks located in Hillsborough designated as ldquoGreyhound Adopt- performances known as ldquoRetired County for the benefit of Pasco-A-Pet Day Proceeds are paid to Jai Alai Playersrsquo Charity Dayrdquo for a Hernando Community College bona fide organizations that fund to benefit retired jai alai 5500351(6)(a) and promote the adoption of players 5500351(8) FS 5500351(6)(b) FS greyhounds 5501648(2) FS

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 FS

This matrix represents a summary of 2014 Statutes Please refer to the cite noted by statutory topic for specific language governing pari-mutuel wagering

42

STATUTE TOPIC GREYHOUND JAI ALAI THOROUGHBRED HARNESS QUARTER HORSE

TAX CREDITS amp EXEMPTIONS

(excluding charity performances

unless otherwise noted)

Tax exemption of $360000 per state fiscal year or $500000 for three permitholders that held a full live schedule in 1995 and closest to another state authorizing greyhound racing 55009514(1) FS

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) FS

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 is paid directly to the Jockeys Guild by the permitholders 55009515(6) FS

Tax credit each state fiscal year equal to daily license fee on live races in previous state fiscal year 5500951(1)(a) FS

Allows each permitholder that cannot utilize the full amount of the tax exemption or daily license fee tax creditelect once per state fiscal year to transfer the unused portion to a greyhound permitholder acting as a host track for intertrack wagering 5500951(1)(b) FS

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 FS

$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 FS

Tax credit each state fiscal year in an amount equal to the amount remitted in escheated tickets in prior state fiscal year 5501647 FS

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) FS

This matrix represents a summary of 2014 Statutes Please refer to the cite noted by statutory topic for specific language governing pari-mutuel wagering

43

STATUTE TOPIC STATUTE REFERENCE SUMMARY

FEES

Cardroom Table Fees 849086(5)(d) FS Annual fee for each facility is $1000 for each table to be operated at the cardroom

TAXES

Tax On Cardroom Gross Receipts

849086(13)(a) FS

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts Pursuant to Section 849086(13)(c) FS one-half credited to Pari-Mutuel Wagering Trust Fund and one-half being credited to the General Revenue Fund

Tax On Admissions 849086(13)(b) FS

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

FINES

Administrative Fine 849086(14)(c) FS An administrative fine up to $1000 for each violation may be imposed on any person who has violated or failed to comply with the provisions of Section 849086 FS

ANNUAL DISBURSEMENT TO COUNTIES AND MUNICIPALITIES

Annual Disbursement To Counties and Municipalities

849086(13)(h) FS One-quarter of moneys deposited into the Pari-Mutuel Wagering Trust Fund shall by October 1 of each year be distributed to the local counties or municipalities where the approved cardrooms are located

This matrix represents a summary of 2014 Statutes Please refer to the cite noted by statutory topic for specific language governing operation of cardooms

44

STATUTE TOPIC STATUTE REFERENCE SUMMARY

FEES

Slot License Fee 551106(1)(a) FS Annual fee for each slot machine facility is $2 million paid with the initial license application and annual 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 551106(3) FS

The tax rate on slot machine revenues is 35 Payment for the tax on slot machine revenues shall be remitted by 3 pm on the 5th day of each calendar month for taxes imposed and collected for the preceding calendar month If the 5th day of the calendar month falls on a weekend payments shall be remitted by 3 pm the first Monday following the weekend

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 for 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 Penalties

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 2014 Statutes Please refer to the cite noted by statutory topic for specific language governing slot operations

45

  • Table of Contents 2014-2015
  • Overview 2014-15
  • Division overview 1415
  • Events Shaping 2014-15
  • Fiscal Years Comparative Data 2014-15
  • PMW Graphs 2014-2015
  • PMW Handle Statistics 2014 2015
  • Guest Handle by Host 2014-2015
  • 20142015 Charity-scholarship
  • Cardroom Statistics 2014-2015
  • Cardroom Revenue 2014 2015
  • Slot Comparative Data 2014-2015
  • Daily revenue per machine 14-15
  • 2014-15 permitholder map for report
  • Permitholder Contact Operating In 84rd annual rpt
  • Promotional Programs for FL Horses 20142015
  • Drug Positives for 2014-15
  • Summary of State Revenue 2014-2015 (Final
  • PMW 06 30 15 Final Report
  • PMW Statute Matrix 2014-2015
  • Cardroom Statute Matrix 2014-2015
  • Slot Statute Matrix 20142015
  • Annual Report Cover 2416pdf
    • Florida Department of Business and Professional Regulation
Page 24: Division of Pari-Mutuel Wagering Annual Report …...2016/03/07  · This annual report encompasses the fiscal year which began July 1, 2014, and ended June 30, 2015. This is the 84th

21

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Daily Revenue per Machine Compared to Average Number of Machines For Fiscal Years 20062007 - 20142015

GULFSTREAM PARK RACING AND CASINO

$450 2000

$400 1800

$350 1600

$300 1400

$250

$200

1200

1000

800 $150 600 $100 400

$50 200

$0 0

Revenue per Machine Machines

MARDI GRAS RACETRACK AND GAMING CENTER

$450 2000

$400 1800

$350 1600 1400$300 1200

$250 1000

$200 800

$150 600 $100 400

$50 200 $0 0

Revenue per Machine Machines

ISLE CASINO AND RACING AT POMPANO PARK

$450 2000

$400 1800

$350 1600 1400 $300 1200

$250 1000

$200 800

$150 600 $100 400

$50 200 $0 0

Revenue per Machine Machines

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FLAGLER DOG TRACK AND MAGIC CITY CASINO

0

200

400

600

800

1000

1200

1400

1600

1800

2000

$0

$50

$100

$150

$200

$250

$300

$350

$400

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Revenue per Machine Machines

CALDER CASINO AND RACE COURSE

0

200

400

600

800

1000

1200

1400

1600

1800

2000

$0

$50

$100

$150

$200

$250

$300

$350

$400

$450

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MIAMI JAI ALAI

0

200

400

600

800

1000

1200

1400

1600

1800

2000

$0

$50

$100

$150

$200

$250

$300

$350

$400

$450

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HIALEAH PARK

0

200

400

600

800

1000

1200

1400

1600

1800

2000

$0

$50

$100

$150

$200

$250

$300

$350

$400

$450

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Revenue per Machine Machines

DANIA JAI ALAI (1)

0

200

400

600

800

1000

1200

1400

1600

1800

2000

$0

$50

$100

$150

$200

$250

$300

$350

$400

$450

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Revenue per Machine Machines

ALL FACLITIES COMBINED

0

1000

2000

3000

4000

5000

6000

7000

8000

$0

$50

$100

$150

$200

$250

$300

$350

$400

$450

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Revenue per Machine Machines

(1) Danias Casino was open February 20 2014 through October 12 2014

23

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Pari-Mutuel Permitholders with 2014-2015 Operating Licenses

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Pensacola Greyhound Track

bestbet Jacksonville

Orange Park Kennel Club

St Johns Greyhound Park

Creek Entertainment Gretna

Ocala Poker amp Jai Alai

Daytona B K C West Volusia

Sanford Orlando Penn Sanford

Orlando Jai Alai

Melbourne Greyhound Park

Sarasota Kennel Club

Fort Pierce Jai Alai

Naples Fort Myers Greyhound

Palm Beach K C P B Greyhound

The Isle at Pompano Park

Mardi Gras Casino Racetrack

Dania J A Dania Summer J A

Gulfstream GPTARP Tropical

Calder Casino

Miami Summer

8 Jai Alai

5 Thoroughbred

1 Harness

1 Limited Intertrack Wagering License (5506308 FS)

Hamilton Jai Alai C C

8 Slot Machine Gaming Facilities

C 24 Cardrooms

C

C

C

C

C

C

C

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C

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Ocala Breedersrsquo Sales

Tampa Bay Downs

Derby Lane

Tampa Greyhound Track

19 Greyhound

C

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S

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5 Quarter Horse

Hialeah Park

S

S

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Hamilton Downs

South Marion

C

Ebro Greyhound ParkC

C S

Ocala Breedersrsquo Sales

C

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Flagler Dog Track amp Magic City Casino C S Facilities where two or more permits operate 2014 October 23

24

GREYHOUND PERMITHOLDERS

Florida remains the leader in greyhound racing in the United States with 19 permitholders operating at 12 tracks throughout the state A total of 3515 completed performances including charity and scholarship performances were conducted during this past fiscal year a minimal change from the previous year

During Fiscal Year 20142015 handle wagered on live greyhound performances decreased by approximately two percent Intertrack handle wagered on broadcasts of live Florida greyhound performances decreased by approximately three percent Simulcast handle wagered on broadcasts of performances from outside the state increased by approximately two percent Intertrack simulcast handle wagered on broadcast of performances from outside the state increased by approximately 15 percent Overall there was a decrease in total handle by approximately one percent for the Florida greyhound industry

Total paid attendance decreased by approximately three 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 approximately four percent during Fiscal Year 20142015 The greyhound industry accounted for approximately 303 percent of Floridarsquos total revenue and 319 percent of total handle from pari-mutuel performances

Greyhound permitholders reported paying a total of $25631721 in purses during Fiscal Year 20142015 For more detail on purses paid please refer to the following information by permitholder The division was able to confirm reported purse amounts from the weekly purse reports submitted in accordance with Section 61D-8006 Florida Administrative Code

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 Section 5501647 Florida Statutes provides a greyhound permitholder with credits in an amount equal to the uncashed pari-mutuel tickets remitted in the prior state fiscal year to the state which is applied against any taxes imposed the next fiscal year Additionally Section 5501647 Florida Statutes requires each permitholder to pay an amount not less than 10 percent of the credit provided by this section to any bona fide organization that promotes or encourages the adoption of greyhounds During Fiscal Year 20142015 total contributions provided to greyhound adoption units amounted to $136466 which exceeded the minimum statutory requirement

Total Live Performances (Completed) (1)

(1) Performances where eight or more races were h

3515 eld

Total Paid Attendance 276495

Total Live Performances (Actual) 3530 Total Admission Tax $11585

Total Racing Days 2392

Daytona Beach Kennel Club Inc Volusia County

Website wwwdaytonagreyhoundcom Telephone MailingStreet Address 960 South Williamson Boulevard Daytona Beach Florida 32114-7247 Fax

Meet Period 12152014 to 06302015

Racing Results Live Performances (Completed) 248 Purses Paid $1002456 Live Performances (Actual) 250 Racing Days 168 Paid Attendance 0

Total Admission Tax $0

3862526484 3862524808

Derby Lane St Petersburg Kennel Club Inc

Pinellas County

Website wwwderbylanecom MailingStreet Address 10490 Gandy Boulevard St Petersburg Florida 33702-2395 Telephone

Fax

Meet Period 01012015 to 06302015

Racing Results Live Performances (Completed) 207 Purses Paid $2197236 Live Performances (Actual) 207 Racing Days 155 Paid Attendance 0

Total Admission Tax $0

7278123339 7278123305

25

Ebro Greyhound Park Washington County Kennel Club Inc

Washington County

Website wwwgoebrocom Telephone MailingStreet Address 6558 Dog Track Road Ebro Florida 32437-1142 Fax

Meet Period 07012014 to 09202014 and 05022015 to 06302015

Racing Results Live Performances (Completed) 184 Purses Paid $463061 Live Performances (Actual) 184 Racing Days 92 Paid Attendance 8844

Total Admission Tax $323

8502343943 8505354442

Flagler Dog Track West Flagler Associates Ltd

Dade County

Website wwwmagiccitycasinocom Mailing Address Post Office Box 350940 Miami Florida 33135-0940 Telephone Street Address 401 NW 38th Court Miami Florida 33126-5638 Fax

Meet Period 07012014 to 10252014 and 06022015 to 06302015

Racing Results Live Performances (Completed) 153 Purses Paid $3396362 Live Performances (Actual) 163 Racing Days 103 Paid Attendance 0

Total Admission Tax $0

3056493000 3056314529

HampT Gaming Inc Dade County

See Mardi Gras Racetrack and Gaming Centers contact information for detail

Meet Period 02152015 to 04302015 at Mardis Gras

Racing Results Live Performances (Completed) 106 Purses Paid $1055684 Live Performances (Actual) 106 Racing Days 53 Paid Attendance 0

Total Admission Tax $0

Jacksonville Kennel Club Inc Jacksonville Greyhound Racing Inc

Duval County

Website wwwbestbetjaxcom Mailing Address Post Office Box 959 Orange Park Florida 32067-0959 Telephone Street Address 201 Monument Road Jacksonville Florida 32225-8106 Fax

Meet Period 07022014 to 09282014 at Orange Park

Racing Results Live Performances (Completed) 104 Purses Paid $931749 Live Performances (Actual) 104 Racing Days 77 Paid Attendance 0

Total Admission Tax $0

9046460001 9046460420

Jefferson County Kennel Club Inc Jefferson County

Mailing Address Post Office Box 400 Monticello Florida 32345-0400 Telephone Street Address 3079 North Jefferson Street Monticello Florida 32344-5685 Fax

Jefferson County license was suspended during the 20142015 year therefore no live Meet Period

performances were conducted Racing Results Live Performances (Completed) 0 Purses Paid $0 Live Performances (Actual) 0 Racing Days 0 Paid Attendance 0

Total Admission Tax $0

8509972561 8509973871

License Acquisitions LLC (Palm Beach Greyhound Racing) Palm Beach County

See Palm Beach Kennel Clubs contact information for detail

Meet Period 07012014 to 09302014 at Palm Beach Kennel Club

Racing Results Live Performances (Completed) 118 Purses Paid $986937 Live Performances (Actual) 118 Racing Days 92 Paid Attendance 6777

Total Admission Tax $91

26

Mardi Gras Racetrack and Gaming Center Hartman and Tyner Inc

Broward County

Website wwwmgflacom MailingStreet Address 831 North Federal Highway Hallandale Beach Florida 33009-2410

Meet Period 12012014 to 02142015

Racing Results Live Performances (Completed) 105 Purses Paid Live Performances (Actual) 106 Racing Days 53 Paid Attendance

Total Admission Tax

Telephone Fax

$1027511

0 $0

954-924-3200 9549243143

Melbourne Greyhound Park LLC Brevard County

Website wwwmgparkcom MailingStreet Address 1100 North Wickham Road Melbourne Florida 32935-8941

Meet Period 01022015 to 04182015

Racing Results Live Performances (Completed) 108 Purses Paid Live Performances (Actual) 108 Racing Days 92 Paid Attendance

Total Admission Tax

Telephone Fax

$371026

0 $0

3212599800 3212593437

Naples-Ft Myers Greyhound Track Southwest Florida Enterprises Inc

Lee County Website wwwnaplesfortmyersdogscom Mailing Address Post Office Box 2567 Bonita Springs Florida 34133-2567 Street Address 10601 Bonita Beach Road SW Bonita Springs Florida 34135-5620

Meet Period 10312014 to 05252015

Racing Results Live Performances (Completed) 398 Purses Paid Live Performances (Actual) 399 Racing Days 191 Paid Attendance

Total Admission Tax

Telephone Fax

$1701827

159675 $10158

2399922411 2399479244

Orange Park Kennel Club Inc Jacksonville Greyhound Racing Inc

Clay County

Website wwwbestbetjaxcom Mailing Address Post Office Box 959 Orange Park Florida 32067-0959 Street Address 455 Park Avenue Orange Park Florida 32073-3101

Meet Period 09292014 to 11302014 and 04272015 to 06292015

Racing Results Live Performances (Completed) 145 Purses Paid Live Performances (Actual) 145 Racing Days 108 Paid Attendance

Total Admission Tax

Telephone Fax

$1339454

0 $0

9046460001 9046460420

Palm Beach Kennel Club Investment Corporation of Palm Beach

Palm Beach County

Website wwwpbkennelclubcom MailingStreet Address 1111 North Congress Avenue West Palm Beach Florida 33409-6317

Meet Period 10012014 to 06302015

Racing Results Live Performances (Completed) 349 Purses Paid Live Performances (Actual) 350 Racing Days 271 Paid Attendance

Total Admission Tax

Telephone Fax

$3313872

25373 $815

5616832222 5614719114

Penn Sanford LLC dba Sanford-Orlando Kennel Club Seminole County

See SOKC LLCs contact information for detail Meet Period 07022014 to 12312014

Racing Results Live Performances (Completed) 146 Purses Paid Live Performances (Actual) 146 Racing Days 115 Paid Attendance

Total Admission Tax

$799409

0 0

27

Pensacola Greyhound Racing LLP Escambia County

Website wwwpensacolagreyhoundtrackcom Mailing Address Post Office Box 12824 Pensacola Florida 32591-2824 Telephone Street Address 951 Dog Track Road Pensacola Florida 32506-8236 Fax

Meet Period 07022014 to 1042014 and 01232015 to 06282015

Racing Results Live Performances (Completed) 160 Purses Paid $827398 Live Performances (Actual) 160 Racing Days 128 Paid Attendance 0

Total Admission Tax $0

8504558595 8504538883

SOKC LLC dba Sanford-Orlando Kennel Club Seminole County

Website wwwsanfordorlandokccom MailingStreet Address 301 Dog Track Road Longwood Florida 32750-6558 Telephone Meet Period 01012015 to 06292015 Fax

Racing Results

Live Performances (Completed) 181 Purses Paid $915315 Live Performances (Actual) 181 Racing Days 129 Paid Attendance 0

Total Admission Tax $0

4078311600 4078313997

Sarasota Kennel Club Inc Sarasota County

Website wwwsarasotakennelclubcom Telephone MailingStreet Address 5400 Bradenton Road Sarasota Florida 34234-2999 Fax

Meet Period 11072014 to 04252015

Racing Results Live Performances (Completed) 193 Purses Paid $791149 Live Performances (Actual) 193 Racing Days 143 Paid Attendance 75826

Total Admission Tax $198

9413557744 9413512207

St Johns Greyhound Park (Bayard Raceways Inc) Jacksonville Greyhound Racing Inc

St Johns County

Website wwwbestbetjaxcom Mailing Address Post Office Box 959 Orange Park Florida 32067-0959 Telephone Street Address 6322 Racetrack Road Jacksonville Florida 32259-2107 Fax

Meet Period 12012014 to 04262015 at Orange Park

Racing Results Live Performances (Completed) 166 Purses Paid $1652523 Live Performances (Actual) 166 Racing Days 124 Paid Attendance 0

Total Admission Tax $0

9046460001 9046460420

Tampa Greyhound Track TBDG Acquisition LLC

Hillsborough County

Website wwwtgtpokercom Mailing Address Post Office Box 8096 Tampa Florida 33674-8096 Telephone Street Address 8300 North Nebraska Ave Tampa Florida 33604-3107 Fax

Meet Period 07012014 to 12312014 at Derby Lane Racing Results Live Performances (Completed) 209 Purses Paid $2113033 Live Performances (Actual) 209 Racing Days 156 Paid Attendance 0 Paid Attendance 0 Total Admission Tax $0 Total Admission Tax $0

8139324313 8139325048

West Volusia Racing Inc Volusia County

See Daytona Beach Kennel Clubs contact information for detail

Meet Period 07012014 to 12132014 at Daytona Beach Kennel Club

Racing Results Live Performances (Completed) 235 Purses Paid $745719 Live Performances (Actual) 235 Racing Days 142 Paid Attendance 0

Total Admission Tax $0

28

JAi ALAI PERMITHOLDERS

Florida was the first state in the nation to conduct jai alai performances with the first fronton being built in 1926 There are eight jai alai permitholders operating at six frontons throughout Florida In fact Florida is now the only state where pari-mutuel wagering on live jai alai games is conducted A total of 925 completed performances including charity and scholarship performances were conducted during this past fiscal year an increase of approximately 19 percent from the previous fiscal year

During Fiscal Year 20142015 handle wagered on live jai alai performances decreased by approximately 39 percent Intertrack handle wagered on broadcasts of live Florida jai alai performances decreased by approximately 43 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 approximately 41 percent for the Florida jai alai industry

Total jai alai revenue to the state decreased by approximately three percent during Fiscal Year 20142015 The jai alai industry accounted for approximately 32 percent of Floridarsquos total revenue and 19 percent of total handle from pari-mutuel performances

Permitholders reported paying a total of $4745469 in playersrsquo awards For more detail on playersrsquo awards paid please refer to the following information by permitholder

Total paid attendance decreased by 100 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 (Completed) (1) 925 Total Paid Attendance 0 (1) Performances where eight or more games were held

Total Performances (Actual) 925

Total Gaming Days 522 Total Admission Tax $0

Dania Jai Alai Dania Entertainment Center LLC

Broward County

Website wwwcasinodaniabeachcom Telephone MailingStreet Address 301 East Dania Beach Boulevard Dania Beach Florida 33004-3016 Fax

Meet Period 10072014 to 12302014

Gaming Results Live Performances (Completed) 180 Paid Attendance 0 Live Performances (Actual) 180 Total Admission Tax $0 Live Operating Days 70 Players Awards Paid $939484

9549272841 9549257529

Dania Summer Jai Alai Dania Entertainment Center LLC

Broward County

See Dania Jai Alais contact information for detail

Meet Period 07012014 to 10062014 at Dania Jai Alai

Gaming Results Live Performances (Completed) 109 Paid Attendance 0 Live Performances (Actual) 109 Total Admission Tax $0 Live Operating Days 55 Players Awards Paid $622035

Ft Pierce Jai Alai Fronton Holdings LLC

St Lucie County

Website wwwcasinomiamijaialicom Telephone MailingStreet Address 1750 South Kings Highway Ft Pierce Florida 34945-3099 Fax

Meet Period 02272015 to 03272015 Miscellaneous Revenue to State $34538 (See Section 55009511(4) Florida Statutes for detail) Gaming Results Live Performances (Completed) 41 Paid Attendance 0 Live Performances (Actual) 41 Total Admission Tax $0 Live Operating Days 21 Players Awards Paid $152543

7724647500 7724640099

29

Hamilton Jai Alai and Poker Richmond Entertainment Inc

Hamilton County

MailingStreet Address 6968 US Highway 129 South Jasper Florida 32052-6774 Telephone Fax

Meet Period 05172015 to 06242015

Gaming Results Live Performances (Completed) 228 Paid Attendance 0 Live Performances (Actual) 228 Total Admission Tax $0 Live Operating Days 38 Players Awards Paid $17000

3866380011 3866380033

Miami Jai Alai Fronton Holdings LLC

Dade County

Website wwwcasinomiamijaialicom Telephone MailingStreet Address 3500 NW 37th Avenue Miami Florida 33142-4923 Fax

Meet Period 11022014 to 04302015

Gaming Results Live Performances (Completed) 153 Paid Attendance 0 Live Performances (Actual) 153 Total Admission Tax $0 Live Operating Days 153 Players Awards Paid $1461314

3056336400 3056347013

Ocala Poker and Jai Alai Second Chance Jai Alai LLC

Marion County

Website wwwocalapokerroomcom Mailing Address Post Office Box 580 Orange Lake Florida 32681-0580 Telephone Street Address 4601 NW Highway 318 Reddick Florida 32686 Fax

Meet Period 02022015 to 03022015 Miscellaneous Revenue to State $22000 (See Section 55009511(4) Florida Statutes for detail) Gaming Results Live Performances (Completed) 41 Paid Attendance 0 Live Performances (Actual) 41 Total Admission Tax $0 Live Operating Days 21 Players Awards Paid $147480

3525912345 3525913402

Orlando Jai Alai RB Jai Alai LLC Seminole County

Website wwworlandoliveeventscom Telephone MailingStreet Address 6405 South Highway 17-92 Fern Park Florida 32730-2057 Fax

Meet Period 04032015 to 05302015

Miscellaneous Revenue to State $15200 (See Section 55009511(4) Florida Statutes for detail) Gaming Results Live Performances (Completed) 43 Paid Attendance 0 Live Performances (Actual) 43 Total Admission Tax $0 Live Operating Days 34 Players Awards Paid $0

4073396221 4078314689

Summer Jai Alai Partnership Dade County

See Miami Jai Alais contact information for detail

Meet Period 08032014 to 10312014 and 05012015 to 06292015 at Miami Jai Alai

Gaming Results Live Performances (Completed) 130 Paid Attendance 0 Live Performances (Actual) 130 Total Admission Tax $0 Live Operating Days 130 Players Awards Paid $1405613

30

THOROUGHBRED PERMITHOLDERS

Florida continues to be a premier thoroughbred racing state with five permitholders operating at three tracks located in Central and South Florida A total of 330 completed performances including charity and scholarship performances were conducted during this past fiscal year a decrease of approximately 21 percent from the previous fiscal year

During Fiscal Year 20142015 handle on live thoroughbred performances increased by approximately four percent Handle from intertrack wagering increased approximately six percent Simulcast handle wagered on broadcasts of performances from outside the state decreased by approximately 46 percent Intertrack simulcast handle decreased by approximately two percent Overall total handle decreased by approximately 11 percent for the Florida thoroughbred industry

Total thoroughbred revenue to the state during Fiscal Year 20142015 decreased by approximately 12 percent from the prior year The thoroughbred industry accounted for approximately 581 percent of Floridarsquos total revenue and 601 percent of total handle from pari-mutuel performances

Permitholders reported paying a total of $86208744 in purses For more detail on purses paid please refer to the following information by permitholder The Florida Thoroughbred Breedersrsquo and Ownersrsquo Association did not dispute the amount of purses paid reported by the permitholders

Total paid attendance increased by eight 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 (Completed) (1) 330 Total Paid Attendance 101165

(1) Performances where eight or more races were held

Total Performances (Actual) 391

Total Racing Days 335 Total Admission Tax $20675

Calder Race Course Inc Churchill Downs Inc

Dade County

Website wwwcaldercasinocom Telephone MailingStreet Address 21001 NW 27th Avenue Miami Gardens Florida 33056-1461 Fax

Meet Period 10082014 to 11302014

Racing Results Live Performances (Completed) 40 Purses Paid $7375507 Live Performances (Actual) 100 Racing Days 44 Paid Attendance 0

Total Admission Tax $0

3056251311 3056252505

Gulfstream Park Racing Association Inc Stronach Group Broward County

Website wwwgulfstreamparkcom Telephone MailingStreet Address 901 South Federal Highway Hallandale Beach Florida 33009-7124 Fax

Meet Period 07012014 and 12062014 to 05222015 and 06302015

Racing Results Live Performances (Completed) 120 Purses Paid $62094688 Live Performances (Actual) 121 Racing Days 121 Paid Attendance 0

Total Admission Tax $0

9544547000 9544576291

Gulfstream Park Thoroughbred After Racing Program Inc Stronach Group Broward County

See Gulfstream Park Racing Association Incs contact information for detail

Meet Period 07042014 to 9072014 and 12102014

Racing Results Live Performances (Completed) 39 Purses Paid $1493679 Live Performances (Actual) 39 Racing Days 39 Paid Attendance 0

Total Admission Tax $0

31

Tampa Bay Downs Inc Hillsborough County

Website wwwtampabaydownscom Mailing Address Post Office Box 2007 Oldsmar Florida 34677-7007 Street Address 11225 Race Track Road Tampa Florida 33626-3122

Meet Period 07012014 11292014 to 05032015 and 06302015

Racing Results Live Performances (Completed) 91 Purses Paid Live Performances (Actual) 91 Racing Days 91 Paid Attendance

Total Admission Tax

Telephone Fax

$15244870

101165 $20675

8138554401 8138543539

Tropical Park LLC Churchill Downs Inc

Dade County See Calders contact information for detail

Meet Period 09112014 to 10042014 and 05232015 to 06282015 at Gulfstream Park

Racing Results Live Performances (Completed) 40 Purses Paid Live Performances (Actual) 40 Racing Days 40 Paid Attendance

Total Admission Tax

$0

0 $0

32

QUARTER HORSE PERMITHOLDERS

There are five permitholders conducting quarter horse racing performances at five tracks located in the State of Florida In Fiscal Year 20142015 a total of 117 completed performances were conducted an increase of approximately 17 percent from the previous fiscal year

During Fiscal Year 20142015 handle wagered on live quarter horse performances decreased by approximately five percent Intertrack handle wagered on broadcasts of performances increased by approximately 68 percent Simulcast handle wagered on broadcasts of performances from outside the state had no changes along with intertrack simulcast handle Overall total handle increased by approximately two percent for the Florida quarter horse industry

Total quarter horse revenue to the state during Fiscal Year 20142015 increased by approximately 16 percent The quarter horse industry accounted for approximately 11 percent of Floridarsquos total revenue and 03 percent of total handle from pari-mutuel performances

Permitholders reported paying a total of $6391000 in purses For more detail on purses paid please refer to the following information by permitholder The Florida Quarter Horse Breedersrsquo and Ownersrsquo Association was able to confirm the amount of purses paid reported by Hialeah Park

The division reports only paid attendance and does not include free admissions or complimentary passes in its data

Total Performances (Completed) (1) 117 Total Paid Attendance 0 (1) Performances where eight or more races were held

Total Performances (Actual) 119

Total Racing Days 66 Total Admission Tax $0

Gretna Racing LLC Gadsden County

Website wwwcreekentertainmentcom Mailing Address Post office Box 70 Grenta Florida 32332 Telephone

Street Address 501 Racetrack Drive Gretna Florida 32332

Meet Period 07052014 to 10052014

Racing Results Live Performances (Completed) 38 Purses Paid $167000 Live Performances (Actual) 38 Racing Days 10 Paid Attendance 0

Total Admission Tax $0

8508756920

Hamilton Downs Horsetrack LLC Hamilton County

Mailing Address 6968 US Highway 129 Jasper Florida 32052-6774 Telephone

Street Address 2220 Northwest County Road 143 Jennings Florida 32053 Fax

Meet Period 06142015 to 06182015

Racing Results Live Performances (Completed) 20 Purses Paid $22000 Live Performances (Actual) 20 Racing Days 5 Paid Attendance 0

Total Admission Tax $0

3866380011

3866380033

Hialeah Park South Florida Racing Association LLC

Dade County

Website wwwhialeahparkcasinocom Telephone Mailing Address Post Office Box 158 Hialeah Florida 33011 Fax Street Address 2200 East 4th Avenue Hialeah Florida 33010

Meet Period 12262014 to 03032015

Racing Results Live Performances (Completed) 39 Purses Paid $5852000 Live Performances (Actual) 40 Racing Days 40 Paid Attendance 0

Total Admission Tax $0

3058858000 3058878006

33

Ocala Breeders Sales Company Inc Marion County

Website wwwobssalescom Telephone Mailing Address Post Office Box 99 Ocala Florida 34478-0099 Fax Street Address 1701 Southwest 60th Avenue Ocala Florida 34474-1800

Meet Period 1272015

Racing Results Live Performances (Completed) 0 Purses Paid $310000 Live Performances (Actual) 1 Racing Days 1 Paid Attendance 0

Total Admission Tax $0

3522372154 3522372357

South Marion Real Estate Holdings LLC Central Florida Gaming LLC

Marion County

Mailing Address Post Office Box 6331 Ocala Florida 34478 Telephone Street Address 6390 SE 177th Place Summerfield Florida 34491 Fax

Meet Period 07012014 to 07102014

Racing Results Live Performances (Completed) 20 Purses Paid $40000 Live Performances (Actual) 20 Racing Days 10 Paid Attendance 0

Total Admission Tax $0

3528177522 None Listed

34

~ ra- HARNESS PERMITHOLDERS

PARI-MUTUEL INDUSTRY

Pompano Park is the only permitholder conducting harness horse racing performances in the State of Florida A total of 126 completed performances including charity and scholarship performances were conducted during this past fiscal year which is the same as the previous year

During Fiscal Year 20142015 handle wagered on live harness performances increased by approximately three percent Intertrack handle wagered on broadcasts of live Florida harness performances increased by approximately 33 percent Simulcast handle wagered on broadcasts of performances from outside the state increased by approximately seven percent while intertrack simulcast handle increased by approximately six percent Overall total handle increased by approximately seven percent for the Florida harness industry

Total revenue to the state during Fiscal Year 20142015 increased by approximately four percent from the prior fiscal year The harness industry accounted for approximately 73 percent of Floridarsquos total revenue and 58 percent of total handle from pari-mutuel performances

Pompano Park reported paying $8614066 in purses For more detail on purses paid please refer to the information below The Florida Standardbred Breedersrsquo and Ownersrsquo Association was able to confirm the amount of purses paid reported by Pompano Park

The division reports only paid attendance and does not include free admissions or complimentary passes in its data

Total Performances (Completed) (1) 126 Total Paid Attendance 0 (1) Performances where eight or more races were held

Total Performances (Actual) 126

Total Racing Days 126 Total Admission Tax $0

Isle Casino and Racing at Pompano Park PPI Inc

Broward County

Website pompano-parkisleofcapricasinoscom Telephone 9549722000 MailingStreet Address 777 Isle of Capri Circle Pompano Beach Florida 33069-3104 Fax 9549700882

Meet Period 10042014 to 06272015

Racing Results Live Performances (Completed) 126 Purses Paid $8614066 Live Performances (Actual) 126 Racing Days 126 Paid Attendance 0

Total Admission Tax $0

SUMMARY

During Fiscal Year 20142015 the total handle wagered for all industries exceeded $779 million a decrease of approximately eight percent from the prior fiscal year Total pari-mutuel completed performances including charity and scholarship performances conducted during Fiscal Year 20142015 increased by approximately one percent from the previous fiscal year

The state realized revenue from performances of approximately $109 million a decrease of roughly eight percent from the prior fiscal year Of the $109 million collected greyhound permitholders accounted for 303 percent thoroughbreds for 581 percent harness for 73 percent jai alai for 32 percent and quarter horse for 11 percent

Total paid attendance decreased approximately two percent from the prior year The division reports only paid attendance and does not include free admission or complimentary passes in its data

35

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 50 national champions Florida also produced ldquoAffirmedrdquo the eleventh horse to have swept the Triple Crown (1978) OcalaMarion County Florida is home to some of the leading breeding farms in the country The industry boasts 19 classic wins (Kentucky Derby Preakness Stakes and Belmont Stakes) 26 Breedersrsquo Cup Day champions and six horses of the year

The Florida Thoroughbred Breedersrsquo and Ownersrsquo Association (FTBOA) funds the Florida-bred Stakes Program which is implemented at Floridas Thoroughbred racetracks Through a percentage of pari-mutuel handle Florida Thoroughbred permitholders contributed $7685619 to the FTBOA during Fiscal Year 20142015 The FTBOA paid out $4988595 in Breedersrsquo Awards and $1294250 through the Florida-bred Stakes Program The Florida-bred Stakes Program includes ldquoFlorida Sire Stakesrdquo at Gulfstream Park ldquoSunshine Millions Previewrdquo at Gulfstream Park West ldquoFlorida Cup Dayrdquo at Tampa Bay Downs and additional funds for supplements to Florida-bred Preferred Stakes Races during the Gulfstream and Tampa Bay Downsrsquo meets

The Florida Standardbred Breedersrsquo and Ownersrsquo Association a non-profit organization and the only organized representative of Standardbred horsemen in the State of Florida is the designated association for the allocation and distribution of funds for Florida-bred racing Promotional activities include providing breeder and stallion awards for eligible Florida-bred horses during Pompano Parkrsquos 20142015 meet as well as awards for Florida Breedersrsquo Stake races The FSBOA also inaugurated a Breeder Incentive program in 2014 with the goal of offering Standardbred breeders a financial reward for the production of Florida-bred foals This program will continue in future years 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 $1013697

Section 5502625(5)(a) Florida Statutes designates the Florida Quarter Horse Breedersrsquo and Ownersrsquo Association (FQHBOA) as the authorized organization to receive breeders and awards payments from the permitholders and make payments in accordance with Florida Statutes

By agreement Hialeah Park pays 2 percent of the total purse to FQHBOA for breedersrsquo and ownersrsquo awards This is in excess of statutory requirements Other tracks pay a sum equal to the breaks plus one percent of all pari-mutuel pools conducted during their meets for supplementing purses and prizes for the general promotion of owning and breeding quarter horses in Florida as authorized in Florida Statutes

During 20142015 $115000 was paid out to 63 ownersrsquo and breedersrsquo in awards Each fiscal year total awards have increased since itrsquos first awards in 20092010

Note This promotional program information is provided by respective Breeders and Owners Associations

36

UNIVERSITY OF FLORIDA COLLEGE OF VETERINARY MEDICINE RACING LABORATORY

The Florida Racing Laboratory in the College of Medicine at the University of Florida is an International Organization for Standardization ISO 17025 accredited laboratory that employs various procedures to detect and identify prohibited drugs medications stimulants depressants hypnotics local anesthetics and drug-masking agents in the blood urine or other bodily fluids of racing horses and greyhounds

During Fiscal Year 20142015 the Laboratory received and processed 67587 samples and performed 254238 analyses The vigilant monitoring of samples by the Laboratory serves to deter the use of prohibited drugs in racing animals in Florida

Horse UrineBlood Greyhound Urine 1 Investigative Samples Received 16337 51233 17 Samples Analyzed 16280 30340 17 Number of Analyses 76382 177815 41 Positives 163 9 NA

1 Volume Not Sufficient For Testing 21711 (424 of total number of samples received) Note From January 31 2015 through June 14 2015 there were 14509 greyhound samples collected Of this total 5296 were testable samples and 9213 were quantity not sufficient for analysis During this timeframe there were 2398 attempts to collect samples from greyhounds that did not urinate

DRUG POSITIVES FOR FISCAL YEAR 20142015

Types of Positives (ARCI Drug Class) Horse Greyhound Acepromazine metabolite (3) 5 0

Acepromazine metabolite (3) Methocarbamol (4) Phenylbutazone (na) 1 0

Benzoylecgonine (1) 0 3

Boldenone (3) 4 0

Carprofen (4) 0 1

Clenbuterol (3) 51 0

Clenbuterol (3) Flunixin (4) 1 0

Dimethylsuloxide (DMSO) (5) 15 0

Flunixin (4) 5 2

Glycopyrrolate (3) 1 0

Ibuprofen (4) Methocarbamol (4) 1 0

Isoxsuprine (4) 1 0

Methocarbamol (4) 5 0

Naproxen (4) 1 0

Naproxen (4) Phenylbutazone (na) 1 0

Phenylbutazone (NA) 56 0

Procaine (3) 2 2

Testosterone (3) 5 0

Testosterone (3) Boldenone (3) 1 0

Testosterone (3) Nandrolone (3) Dimethylsuloxide (DMSO) (5) 3 0

Theobromine (4) 0 1

Zipaterol (2) 4 0

TOTALS 163 9

Class (1) Stimulant and depressant drugs that have the highest potential to affect performance and that have no generally accepted meidcal use in the racing horse

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 horse but the pharmacology of which

suggests less potential to affect performance than drugs in Class 2 Class (4) This class includes therapeutic medications that would be expected to have less potential to affect performance than those

in Class 3 Class (5) This class includes therapeutic medications for which concentration limits have been established by the racing jurisdictions

as well as certain miscellaneous agents such as dimethylsulfoxide (DMSO) and other medications as determined by the regulatory bodies

37

F

INA

NC

IAL

ST

AT

EM

EN

TS

DIVISION OF PARI-MUTUEL WAGERING SUMMARY OF STATE REVENUE FROM PARI-MUTUEL CARDROOM

SLOT ACTIVITIES AND INDIAN GAMING COMPACT FISCAL YEAR 20142015

State Revenue From Regular Performances Tax on Attendance $ 32258 Daily License Fees 2317268 Tax on Handle 8543609

State Revenue From Pari-Mutuel Performances (1) $ 10893135

Other State Revenue Occupational Licenses $ 525302 Fingerprint Fees 235539 Escheated Tickets (2) 795228 Racing Scholarship Funds (2) 0 PMW Trust Fund - Drug Fines 87650 Miscellaneous Revenue 32581 General Revenue Fund - Other Fines 20025

Other State Revenue $ 1696325

Total Pari-Mutuel State Revenue $ 12589460

State Revenue From Cardrooms Table Fees $ 693000 Gross Receipts(3) 13589789 Occupational Licenses 184502

Total State Revenue From Cardrooms $ 14467291

State Revenue From Slots CompulsiveAddictive Gambling Fee (4) $ 1750000 Facility License Fee (4) 14000000 Slot Taxes(5) 182584841 Fingerprint Fees 30028 Occupational Licenses 337334 Miscellaneous Revenue 5572 Miscellaneous Fines 11300

Total State Revenue From Slots $ 198719075

Total State Revenue Generated From Pari-Mutuel Cardroom and Slots $ 225775826

State Revenue From Indian Gaming Compact Indian Gaming Compact (6) $ 255610619 Indian Gaming Compact Reimbursements 253772

Total State Revenue From Indian Gaming Compact $ 255864391

TOTAL STATE REVENUE GENERATED $ 481640217

(1) Daily license fees and taxes reported above reported above are amounts collected and not reflect amounts due

(2) Escheated tickets and Racing Scholarship Funds are distributed to the Department of Education

(3) One-half of cardroom gross receipts is deposited into the General Revenue Fund

(4) Both amounts include payments from Calder Casio and Race Course Gulfstream Park Racing and Casino Mardi Gras Racetrack and Gaming Center Isle Casino and Racing at Pompano Park Flagler Dog Track and Magic City Casino Miami Jai Alai and South Florida Racing Association (Hialeah Park)

(5) Slot taxes are distributed to the Department of Education

(6) Indian Gaming Compact payments are deposited into the General Revenue Fund

38

DEPARTMENT OF BUSINESS amp PROFESSIONAL REGULATION DIVISION OF PARI-MUTUEL WAGERING

BALANCE SHEET SPECIAL REVENUE FUND

FOR FISCAL YEAR ENDED JUNE 30 2015

2015 2014

ASSETS

Cash with State Treasurer Investments at cost Accounts receivable Taxes receivable Allowance for uncollectibles Interest receivable Due from state funds

$ 753311 3254344

368284 15699389

(36217) 5066

286564

$ 6567906731219

34812815266142

(32884)11371

175988

TOTAL ASSETS $ 20330741 $ 23156753

LIABILITIES amp FUND EQUITY Liabilities Accounts payable $ 98554 $ 131567 Accrued salaries 282993 245289 Due to other funds 15432 4325 Due to other state agencies 14092160 13612023 Due to general revenue 685418 665939 Compensated absences - 9313

Total Liabilities 15174556 14668455

Fund Equity Unreserved 5156185 8488298

Total Fund Equity 5156185 8488298

TOTAL LIABILITIES amp FUND EQUITY $ 20330741 $ 23156753

The financial statements and notes are for informational purposes only

39

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 2015

FINAL 2015 2014

BUDGET ACTUAL VARIANCE ACTUAL

REVENUES

Fees Charges Commissions and Sales

Licenses and Permits

Taxes

Fines Forfeits Judgments and Settlements

Interest and Dividends Net

Refunds

Miscellaneous Receipts

$ 19552155

552304

197324441

212335

29537

250000

211412

$ 19301397

712058

198093473

95112

122153

254983

31106

$ (250758) $

159754

769032

(117223)

92616

4983

(180306)

19569151

502696

190162520

116787

84893

270769

213872

Total Revenues 218132184 218610282 478098 210920688

EXPENDITURES CURRENT OPERATING

Salaries

Other Personal Services

Other Operating Expenditures

Operation of Motor Vehicles

Risk Management

State Attorney-Slots

PMW Lab Services

PMW Compliance System

TrDMSHR SVCSSTW Contract

Cardroom Tax Distribution

Other Contracted Services

Compulsive Gambling Prevention

Racing Animal Med Research

OPERATING CAPITAL OUTLAY

Acquisition of Motor Vehicles

Assessment for Fingerprinting

Service Charge to General Revenue

Refunds

Transfer to FDLE Slots Investigation

Transfers to Other Funds

Transfers to General Revenue

7104979 1677615 976075 81743

169792 222971

2266000 296476 58635

1800000 141731 930000 100000

23895 24802

460400 3150000 164650

‐188594212

27000000

6494226 1465527 842849 61944

169792 222971

2266000

246396 58635

1701933 29530

930000 93633 12523 20385

374197 2859023

13173 -

184079657

20000000

610753

212087

133226

19799

-

-

-

50080

-

98067

112201

0

6367

11372

4417

86203

290977

151477

-

4514555

7000000

6429448

1237420

736549

78141

105689

208651

2266000

246415

57114

1658542

31082

600000

100000

32240

54798

320769

2937007

132397

-

175530395

18500000

Total Expenditures 235243976 221942395 13301581 211262657

Excess (Deficiency) of Revenues Over (Under) Expenditures

FUND BALANCE JULY 1 2014

(17111792)

8488298

(3332113)

8488298

(12823484)

-

(341969)

8830267

FUND BALANCE JUNE 30 2015 $ (8623494) $ 5156185 $ (12823484) $ 8488298 (1) (1)

(1) Does not include budget of $37000000 for category 190000 Investments Actual expenditures for category 190000 were closed into the investment account

The financial statements and notes are for informational purposes only

40

CA

RD

RO

OM

PA

RI-

MU

TU

EL

AN

DS

LO

T S

TA

TU

TE

MA

TR

IX

STATUTE TOPIC GREYHOUND JAI ALAI THOROUGHBRED HARNESS QUARTER HORSE

FEES $80 per race $40 per game $100 per race $100 per race $100 per race

Daily License Fees On Live

On-track Handle

5500951(1)(a) FS 5500951(1)(a) FS 5500951(1)(a) FS 5500951(1)(a) FS 5500951(1)(a) FS

$80 per race but not to exceed $40 per game but not to exceed $100 per race but not to exceed $100 race but not to exceed $500 $100 per race but not to exceed Daily License $500 per day $500 per day $500 per day per day $500 per day

Fees On Simulcast Handle

5500951(1)(a) FS 5500951(1)(a) FS 5500951(1)(a) FS 5500951(1)(a) FS 5500951(1)(a) FS

OUTS (ESCHEATS)

Live On-track Handle

Paid to the state of Florida 5501645(2) FS

Paid to the state of Florida 5501645(2) FS

Retained by permitholder 5502633(3) FS

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)

FS FS

Escheats from Arabian races are paid to Florida Arabian Horse Racing Promotion Account 5502633(2)(c) FS

TAXES

Tax On Admissions

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a) FS

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c) FS

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a) FS

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c) FS

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a) FS

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c) FS

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a) FS

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c) FS

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a) FS

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c) FS

Tax On Live On-track Handle

55 of handle except for charity perfomances which is 76 of handle 5500951(3)(b)1 FS

Effective July 1 2000 a permitholder may not be taxed at a higher rate than 2 5500951(3)(d) FS

05 of handle 55009515(2)(a) FS

05 of handle 55009512(2)(a) FS

1 of handle 5500951(3)(a) FS

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) FS

Allows permitholders to receive jai alai games from out-of-state and are subject to taxation under 5500951 and 55009511 5503551(4) FS

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) FS

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) FS

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) FS

This matrix represents a summary of 2014 Statutes Please refer to the cite noted by statutory topic for specific language governing pari-mutuel wagering

41

STATUTE TOPIC GREYHOUND JAI ALAI THOROUGHBRED HARNESS QUARTER HORSE

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 5500951(3)(b)1 and 5500951(3)(c)1 FS

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 FS

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 FS

39 of intertrack and intertrack simulcast handle for greyhound permitholders located in the same market area specified in 550615(9) 5500951(3)(c)2 FS

71 of intertrack and intertrack simulcast handle 5500951(3)(b)2 and 5500951(3)(c)1 FS

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 FS

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) FS

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

2 of intertrack handle 5500951(3)(c)1 FS

24 of intertrack simulcast handle 5500951(3)(c)1 and 55009515(5) FS

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 FS

05 of intertrack simulcast handle if guest track is a thoroughbred track located more than 35 miles from host track 55009515(5) FS

33 of intertrack handle 5500951(3)(c)1 FS

15 of intertrack simulcast handle 5500951(3)(c)1 FS

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 FS

2 of intertrack handle 5500951(3)(c)1 FS

24 of intertrack simulcast handle 5500951(3)(c)1 and 55009515(5) FS

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 FS

Year then tax on handle is 23 5500951(3)(c)2 FS

CHARITY PERFORMANCES

Maximum of five days Maximum of five days Maximum of five days Maximum of five days Maximum of five days 5500351(1) FS 5500351(1) FS 5500351(1) FS 5500351(1) FS 5500351(1) FS

Permitholders are allowed to Permitholders are allowed to One additional scholarship day to conduct one additional day to be conduct two additional tracks located in Hillsborough designated as ldquoGreyhound Adopt- performances known as ldquoRetired County for the benefit of Pasco-A-Pet Day Proceeds are paid to Jai Alai Playersrsquo Charity Dayrdquo for a Hernando Community College bona fide organizations that fund to benefit retired jai alai 5500351(6)(a) and promote the adoption of players 5500351(8) FS 5500351(6)(b) FS greyhounds 5501648(2) FS

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 FS

This matrix represents a summary of 2014 Statutes Please refer to the cite noted by statutory topic for specific language governing pari-mutuel wagering

42

STATUTE TOPIC GREYHOUND JAI ALAI THOROUGHBRED HARNESS QUARTER HORSE

TAX CREDITS amp EXEMPTIONS

(excluding charity performances

unless otherwise noted)

Tax exemption of $360000 per state fiscal year or $500000 for three permitholders that held a full live schedule in 1995 and closest to another state authorizing greyhound racing 55009514(1) FS

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) FS

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 is paid directly to the Jockeys Guild by the permitholders 55009515(6) FS

Tax credit each state fiscal year equal to daily license fee on live races in previous state fiscal year 5500951(1)(a) FS

Allows each permitholder that cannot utilize the full amount of the tax exemption or daily license fee tax creditelect once per state fiscal year to transfer the unused portion to a greyhound permitholder acting as a host track for intertrack wagering 5500951(1)(b) FS

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 FS

$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 FS

Tax credit each state fiscal year in an amount equal to the amount remitted in escheated tickets in prior state fiscal year 5501647 FS

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) FS

This matrix represents a summary of 2014 Statutes Please refer to the cite noted by statutory topic for specific language governing pari-mutuel wagering

43

STATUTE TOPIC STATUTE REFERENCE SUMMARY

FEES

Cardroom Table Fees 849086(5)(d) FS Annual fee for each facility is $1000 for each table to be operated at the cardroom

TAXES

Tax On Cardroom Gross Receipts

849086(13)(a) FS

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts Pursuant to Section 849086(13)(c) FS one-half credited to Pari-Mutuel Wagering Trust Fund and one-half being credited to the General Revenue Fund

Tax On Admissions 849086(13)(b) FS

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

FINES

Administrative Fine 849086(14)(c) FS An administrative fine up to $1000 for each violation may be imposed on any person who has violated or failed to comply with the provisions of Section 849086 FS

ANNUAL DISBURSEMENT TO COUNTIES AND MUNICIPALITIES

Annual Disbursement To Counties and Municipalities

849086(13)(h) FS One-quarter of moneys deposited into the Pari-Mutuel Wagering Trust Fund shall by October 1 of each year be distributed to the local counties or municipalities where the approved cardrooms are located

This matrix represents a summary of 2014 Statutes Please refer to the cite noted by statutory topic for specific language governing operation of cardooms

44

STATUTE TOPIC STATUTE REFERENCE SUMMARY

FEES

Slot License Fee 551106(1)(a) FS Annual fee for each slot machine facility is $2 million paid with the initial license application and annual 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 551106(3) FS

The tax rate on slot machine revenues is 35 Payment for the tax on slot machine revenues shall be remitted by 3 pm on the 5th day of each calendar month for taxes imposed and collected for the preceding calendar month If the 5th day of the calendar month falls on a weekend payments shall be remitted by 3 pm the first Monday following the weekend

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 for 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 Penalties

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 2014 Statutes Please refer to the cite noted by statutory topic for specific language governing slot operations

45

  • Table of Contents 2014-2015
  • Overview 2014-15
  • Division overview 1415
  • Events Shaping 2014-15
  • Fiscal Years Comparative Data 2014-15
  • PMW Graphs 2014-2015
  • PMW Handle Statistics 2014 2015
  • Guest Handle by Host 2014-2015
  • 20142015 Charity-scholarship
  • Cardroom Statistics 2014-2015
  • Cardroom Revenue 2014 2015
  • Slot Comparative Data 2014-2015
  • Daily revenue per machine 14-15
  • 2014-15 permitholder map for report
  • Permitholder Contact Operating In 84rd annual rpt
  • Promotional Programs for FL Horses 20142015
  • Drug Positives for 2014-15
  • Summary of State Revenue 2014-2015 (Final
  • PMW 06 30 15 Final Report
  • PMW Statute Matrix 2014-2015
  • Cardroom Statute Matrix 2014-2015
  • Slot Statute Matrix 20142015
  • Annual Report Cover 2416pdf
    • Florida Department of Business and Professional Regulation
Page 25: Division of Pari-Mutuel Wagering Annual Report …...2016/03/07  · This annual report encompasses the fiscal year which began July 1, 2014, and ended June 30, 2015. This is the 84th

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Daily Revenue per Machine Compared to Average Number of Machines For Fiscal Years 20062007 - 20142015

FLAGLER DOG TRACK AND MAGIC CITY CASINO

0

200

400

600

800

1000

1200

1400

1600

1800

2000

$0

$50

$100

$150

$200

$250

$300

$350

$400

$450

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Revenue per Machine Machines

CALDER CASINO AND RACE COURSE

0

200

400

600

800

1000

1200

1400

1600

1800

2000

$0

$50

$100

$150

$200

$250

$300

$350

$400

$450

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Revenue per Machine Machines

MIAMI JAI ALAI

0

200

400

600

800

1000

1200

1400

1600

1800

2000

$0

$50

$100

$150

$200

$250

$300

$350

$400

$450

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Revenue per Machine Machines

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Daily Revenue per Machine Compared to Average Number of Machines For Fiscal Years 20062007 - 20142015

HIALEAH PARK

0

200

400

600

800

1000

1200

1400

1600

1800

2000

$0

$50

$100

$150

$200

$250

$300

$350

$400

$450

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Revenue per Machine Machines

DANIA JAI ALAI (1)

0

200

400

600

800

1000

1200

1400

1600

1800

2000

$0

$50

$100

$150

$200

$250

$300

$350

$400

$450

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Revenue per Machine Machines

ALL FACLITIES COMBINED

0

1000

2000

3000

4000

5000

6000

7000

8000

$0

$50

$100

$150

$200

$250

$300

$350

$400

$450

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Revenue per Machine Machines

(1) Danias Casino was open February 20 2014 through October 12 2014

23

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Pari-Mutuel Permitholders with 2014-2015 Operating Licenses

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Pensacola Greyhound Track

bestbet Jacksonville

Orange Park Kennel Club

St Johns Greyhound Park

Creek Entertainment Gretna

Ocala Poker amp Jai Alai

Daytona B K C West Volusia

Sanford Orlando Penn Sanford

Orlando Jai Alai

Melbourne Greyhound Park

Sarasota Kennel Club

Fort Pierce Jai Alai

Naples Fort Myers Greyhound

Palm Beach K C P B Greyhound

The Isle at Pompano Park

Mardi Gras Casino Racetrack

Dania J A Dania Summer J A

Gulfstream GPTARP Tropical

Calder Casino

Miami Summer

8 Jai Alai

5 Thoroughbred

1 Harness

1 Limited Intertrack Wagering License (5506308 FS)

Hamilton Jai Alai C C

8 Slot Machine Gaming Facilities

C 24 Cardrooms

C

C

C

C

C

C

C

C

C

C

C

Ocala Breedersrsquo Sales

Tampa Bay Downs

Derby Lane

Tampa Greyhound Track

19 Greyhound

C

C

Key

S

S

S

S

C

C

C

5 Quarter Horse

Hialeah Park

S

S

C

Hamilton Downs

South Marion

C

Ebro Greyhound ParkC

C S

Ocala Breedersrsquo Sales

C

S

Flagler Dog Track amp Magic City Casino C S Facilities where two or more permits operate 2014 October 23

24

GREYHOUND PERMITHOLDERS

Florida remains the leader in greyhound racing in the United States with 19 permitholders operating at 12 tracks throughout the state A total of 3515 completed performances including charity and scholarship performances were conducted during this past fiscal year a minimal change from the previous year

During Fiscal Year 20142015 handle wagered on live greyhound performances decreased by approximately two percent Intertrack handle wagered on broadcasts of live Florida greyhound performances decreased by approximately three percent Simulcast handle wagered on broadcasts of performances from outside the state increased by approximately two percent Intertrack simulcast handle wagered on broadcast of performances from outside the state increased by approximately 15 percent Overall there was a decrease in total handle by approximately one percent for the Florida greyhound industry

Total paid attendance decreased by approximately three 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 approximately four percent during Fiscal Year 20142015 The greyhound industry accounted for approximately 303 percent of Floridarsquos total revenue and 319 percent of total handle from pari-mutuel performances

Greyhound permitholders reported paying a total of $25631721 in purses during Fiscal Year 20142015 For more detail on purses paid please refer to the following information by permitholder The division was able to confirm reported purse amounts from the weekly purse reports submitted in accordance with Section 61D-8006 Florida Administrative Code

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 Section 5501647 Florida Statutes provides a greyhound permitholder with credits in an amount equal to the uncashed pari-mutuel tickets remitted in the prior state fiscal year to the state which is applied against any taxes imposed the next fiscal year Additionally Section 5501647 Florida Statutes requires each permitholder to pay an amount not less than 10 percent of the credit provided by this section to any bona fide organization that promotes or encourages the adoption of greyhounds During Fiscal Year 20142015 total contributions provided to greyhound adoption units amounted to $136466 which exceeded the minimum statutory requirement

Total Live Performances (Completed) (1)

(1) Performances where eight or more races were h

3515 eld

Total Paid Attendance 276495

Total Live Performances (Actual) 3530 Total Admission Tax $11585

Total Racing Days 2392

Daytona Beach Kennel Club Inc Volusia County

Website wwwdaytonagreyhoundcom Telephone MailingStreet Address 960 South Williamson Boulevard Daytona Beach Florida 32114-7247 Fax

Meet Period 12152014 to 06302015

Racing Results Live Performances (Completed) 248 Purses Paid $1002456 Live Performances (Actual) 250 Racing Days 168 Paid Attendance 0

Total Admission Tax $0

3862526484 3862524808

Derby Lane St Petersburg Kennel Club Inc

Pinellas County

Website wwwderbylanecom MailingStreet Address 10490 Gandy Boulevard St Petersburg Florida 33702-2395 Telephone

Fax

Meet Period 01012015 to 06302015

Racing Results Live Performances (Completed) 207 Purses Paid $2197236 Live Performances (Actual) 207 Racing Days 155 Paid Attendance 0

Total Admission Tax $0

7278123339 7278123305

25

Ebro Greyhound Park Washington County Kennel Club Inc

Washington County

Website wwwgoebrocom Telephone MailingStreet Address 6558 Dog Track Road Ebro Florida 32437-1142 Fax

Meet Period 07012014 to 09202014 and 05022015 to 06302015

Racing Results Live Performances (Completed) 184 Purses Paid $463061 Live Performances (Actual) 184 Racing Days 92 Paid Attendance 8844

Total Admission Tax $323

8502343943 8505354442

Flagler Dog Track West Flagler Associates Ltd

Dade County

Website wwwmagiccitycasinocom Mailing Address Post Office Box 350940 Miami Florida 33135-0940 Telephone Street Address 401 NW 38th Court Miami Florida 33126-5638 Fax

Meet Period 07012014 to 10252014 and 06022015 to 06302015

Racing Results Live Performances (Completed) 153 Purses Paid $3396362 Live Performances (Actual) 163 Racing Days 103 Paid Attendance 0

Total Admission Tax $0

3056493000 3056314529

HampT Gaming Inc Dade County

See Mardi Gras Racetrack and Gaming Centers contact information for detail

Meet Period 02152015 to 04302015 at Mardis Gras

Racing Results Live Performances (Completed) 106 Purses Paid $1055684 Live Performances (Actual) 106 Racing Days 53 Paid Attendance 0

Total Admission Tax $0

Jacksonville Kennel Club Inc Jacksonville Greyhound Racing Inc

Duval County

Website wwwbestbetjaxcom Mailing Address Post Office Box 959 Orange Park Florida 32067-0959 Telephone Street Address 201 Monument Road Jacksonville Florida 32225-8106 Fax

Meet Period 07022014 to 09282014 at Orange Park

Racing Results Live Performances (Completed) 104 Purses Paid $931749 Live Performances (Actual) 104 Racing Days 77 Paid Attendance 0

Total Admission Tax $0

9046460001 9046460420

Jefferson County Kennel Club Inc Jefferson County

Mailing Address Post Office Box 400 Monticello Florida 32345-0400 Telephone Street Address 3079 North Jefferson Street Monticello Florida 32344-5685 Fax

Jefferson County license was suspended during the 20142015 year therefore no live Meet Period

performances were conducted Racing Results Live Performances (Completed) 0 Purses Paid $0 Live Performances (Actual) 0 Racing Days 0 Paid Attendance 0

Total Admission Tax $0

8509972561 8509973871

License Acquisitions LLC (Palm Beach Greyhound Racing) Palm Beach County

See Palm Beach Kennel Clubs contact information for detail

Meet Period 07012014 to 09302014 at Palm Beach Kennel Club

Racing Results Live Performances (Completed) 118 Purses Paid $986937 Live Performances (Actual) 118 Racing Days 92 Paid Attendance 6777

Total Admission Tax $91

26

Mardi Gras Racetrack and Gaming Center Hartman and Tyner Inc

Broward County

Website wwwmgflacom MailingStreet Address 831 North Federal Highway Hallandale Beach Florida 33009-2410

Meet Period 12012014 to 02142015

Racing Results Live Performances (Completed) 105 Purses Paid Live Performances (Actual) 106 Racing Days 53 Paid Attendance

Total Admission Tax

Telephone Fax

$1027511

0 $0

954-924-3200 9549243143

Melbourne Greyhound Park LLC Brevard County

Website wwwmgparkcom MailingStreet Address 1100 North Wickham Road Melbourne Florida 32935-8941

Meet Period 01022015 to 04182015

Racing Results Live Performances (Completed) 108 Purses Paid Live Performances (Actual) 108 Racing Days 92 Paid Attendance

Total Admission Tax

Telephone Fax

$371026

0 $0

3212599800 3212593437

Naples-Ft Myers Greyhound Track Southwest Florida Enterprises Inc

Lee County Website wwwnaplesfortmyersdogscom Mailing Address Post Office Box 2567 Bonita Springs Florida 34133-2567 Street Address 10601 Bonita Beach Road SW Bonita Springs Florida 34135-5620

Meet Period 10312014 to 05252015

Racing Results Live Performances (Completed) 398 Purses Paid Live Performances (Actual) 399 Racing Days 191 Paid Attendance

Total Admission Tax

Telephone Fax

$1701827

159675 $10158

2399922411 2399479244

Orange Park Kennel Club Inc Jacksonville Greyhound Racing Inc

Clay County

Website wwwbestbetjaxcom Mailing Address Post Office Box 959 Orange Park Florida 32067-0959 Street Address 455 Park Avenue Orange Park Florida 32073-3101

Meet Period 09292014 to 11302014 and 04272015 to 06292015

Racing Results Live Performances (Completed) 145 Purses Paid Live Performances (Actual) 145 Racing Days 108 Paid Attendance

Total Admission Tax

Telephone Fax

$1339454

0 $0

9046460001 9046460420

Palm Beach Kennel Club Investment Corporation of Palm Beach

Palm Beach County

Website wwwpbkennelclubcom MailingStreet Address 1111 North Congress Avenue West Palm Beach Florida 33409-6317

Meet Period 10012014 to 06302015

Racing Results Live Performances (Completed) 349 Purses Paid Live Performances (Actual) 350 Racing Days 271 Paid Attendance

Total Admission Tax

Telephone Fax

$3313872

25373 $815

5616832222 5614719114

Penn Sanford LLC dba Sanford-Orlando Kennel Club Seminole County

See SOKC LLCs contact information for detail Meet Period 07022014 to 12312014

Racing Results Live Performances (Completed) 146 Purses Paid Live Performances (Actual) 146 Racing Days 115 Paid Attendance

Total Admission Tax

$799409

0 0

27

Pensacola Greyhound Racing LLP Escambia County

Website wwwpensacolagreyhoundtrackcom Mailing Address Post Office Box 12824 Pensacola Florida 32591-2824 Telephone Street Address 951 Dog Track Road Pensacola Florida 32506-8236 Fax

Meet Period 07022014 to 1042014 and 01232015 to 06282015

Racing Results Live Performances (Completed) 160 Purses Paid $827398 Live Performances (Actual) 160 Racing Days 128 Paid Attendance 0

Total Admission Tax $0

8504558595 8504538883

SOKC LLC dba Sanford-Orlando Kennel Club Seminole County

Website wwwsanfordorlandokccom MailingStreet Address 301 Dog Track Road Longwood Florida 32750-6558 Telephone Meet Period 01012015 to 06292015 Fax

Racing Results

Live Performances (Completed) 181 Purses Paid $915315 Live Performances (Actual) 181 Racing Days 129 Paid Attendance 0

Total Admission Tax $0

4078311600 4078313997

Sarasota Kennel Club Inc Sarasota County

Website wwwsarasotakennelclubcom Telephone MailingStreet Address 5400 Bradenton Road Sarasota Florida 34234-2999 Fax

Meet Period 11072014 to 04252015

Racing Results Live Performances (Completed) 193 Purses Paid $791149 Live Performances (Actual) 193 Racing Days 143 Paid Attendance 75826

Total Admission Tax $198

9413557744 9413512207

St Johns Greyhound Park (Bayard Raceways Inc) Jacksonville Greyhound Racing Inc

St Johns County

Website wwwbestbetjaxcom Mailing Address Post Office Box 959 Orange Park Florida 32067-0959 Telephone Street Address 6322 Racetrack Road Jacksonville Florida 32259-2107 Fax

Meet Period 12012014 to 04262015 at Orange Park

Racing Results Live Performances (Completed) 166 Purses Paid $1652523 Live Performances (Actual) 166 Racing Days 124 Paid Attendance 0

Total Admission Tax $0

9046460001 9046460420

Tampa Greyhound Track TBDG Acquisition LLC

Hillsborough County

Website wwwtgtpokercom Mailing Address Post Office Box 8096 Tampa Florida 33674-8096 Telephone Street Address 8300 North Nebraska Ave Tampa Florida 33604-3107 Fax

Meet Period 07012014 to 12312014 at Derby Lane Racing Results Live Performances (Completed) 209 Purses Paid $2113033 Live Performances (Actual) 209 Racing Days 156 Paid Attendance 0 Paid Attendance 0 Total Admission Tax $0 Total Admission Tax $0

8139324313 8139325048

West Volusia Racing Inc Volusia County

See Daytona Beach Kennel Clubs contact information for detail

Meet Period 07012014 to 12132014 at Daytona Beach Kennel Club

Racing Results Live Performances (Completed) 235 Purses Paid $745719 Live Performances (Actual) 235 Racing Days 142 Paid Attendance 0

Total Admission Tax $0

28

JAi ALAI PERMITHOLDERS

Florida was the first state in the nation to conduct jai alai performances with the first fronton being built in 1926 There are eight jai alai permitholders operating at six frontons throughout Florida In fact Florida is now the only state where pari-mutuel wagering on live jai alai games is conducted A total of 925 completed performances including charity and scholarship performances were conducted during this past fiscal year an increase of approximately 19 percent from the previous fiscal year

During Fiscal Year 20142015 handle wagered on live jai alai performances decreased by approximately 39 percent Intertrack handle wagered on broadcasts of live Florida jai alai performances decreased by approximately 43 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 approximately 41 percent for the Florida jai alai industry

Total jai alai revenue to the state decreased by approximately three percent during Fiscal Year 20142015 The jai alai industry accounted for approximately 32 percent of Floridarsquos total revenue and 19 percent of total handle from pari-mutuel performances

Permitholders reported paying a total of $4745469 in playersrsquo awards For more detail on playersrsquo awards paid please refer to the following information by permitholder

Total paid attendance decreased by 100 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 (Completed) (1) 925 Total Paid Attendance 0 (1) Performances where eight or more games were held

Total Performances (Actual) 925

Total Gaming Days 522 Total Admission Tax $0

Dania Jai Alai Dania Entertainment Center LLC

Broward County

Website wwwcasinodaniabeachcom Telephone MailingStreet Address 301 East Dania Beach Boulevard Dania Beach Florida 33004-3016 Fax

Meet Period 10072014 to 12302014

Gaming Results Live Performances (Completed) 180 Paid Attendance 0 Live Performances (Actual) 180 Total Admission Tax $0 Live Operating Days 70 Players Awards Paid $939484

9549272841 9549257529

Dania Summer Jai Alai Dania Entertainment Center LLC

Broward County

See Dania Jai Alais contact information for detail

Meet Period 07012014 to 10062014 at Dania Jai Alai

Gaming Results Live Performances (Completed) 109 Paid Attendance 0 Live Performances (Actual) 109 Total Admission Tax $0 Live Operating Days 55 Players Awards Paid $622035

Ft Pierce Jai Alai Fronton Holdings LLC

St Lucie County

Website wwwcasinomiamijaialicom Telephone MailingStreet Address 1750 South Kings Highway Ft Pierce Florida 34945-3099 Fax

Meet Period 02272015 to 03272015 Miscellaneous Revenue to State $34538 (See Section 55009511(4) Florida Statutes for detail) Gaming Results Live Performances (Completed) 41 Paid Attendance 0 Live Performances (Actual) 41 Total Admission Tax $0 Live Operating Days 21 Players Awards Paid $152543

7724647500 7724640099

29

Hamilton Jai Alai and Poker Richmond Entertainment Inc

Hamilton County

MailingStreet Address 6968 US Highway 129 South Jasper Florida 32052-6774 Telephone Fax

Meet Period 05172015 to 06242015

Gaming Results Live Performances (Completed) 228 Paid Attendance 0 Live Performances (Actual) 228 Total Admission Tax $0 Live Operating Days 38 Players Awards Paid $17000

3866380011 3866380033

Miami Jai Alai Fronton Holdings LLC

Dade County

Website wwwcasinomiamijaialicom Telephone MailingStreet Address 3500 NW 37th Avenue Miami Florida 33142-4923 Fax

Meet Period 11022014 to 04302015

Gaming Results Live Performances (Completed) 153 Paid Attendance 0 Live Performances (Actual) 153 Total Admission Tax $0 Live Operating Days 153 Players Awards Paid $1461314

3056336400 3056347013

Ocala Poker and Jai Alai Second Chance Jai Alai LLC

Marion County

Website wwwocalapokerroomcom Mailing Address Post Office Box 580 Orange Lake Florida 32681-0580 Telephone Street Address 4601 NW Highway 318 Reddick Florida 32686 Fax

Meet Period 02022015 to 03022015 Miscellaneous Revenue to State $22000 (See Section 55009511(4) Florida Statutes for detail) Gaming Results Live Performances (Completed) 41 Paid Attendance 0 Live Performances (Actual) 41 Total Admission Tax $0 Live Operating Days 21 Players Awards Paid $147480

3525912345 3525913402

Orlando Jai Alai RB Jai Alai LLC Seminole County

Website wwworlandoliveeventscom Telephone MailingStreet Address 6405 South Highway 17-92 Fern Park Florida 32730-2057 Fax

Meet Period 04032015 to 05302015

Miscellaneous Revenue to State $15200 (See Section 55009511(4) Florida Statutes for detail) Gaming Results Live Performances (Completed) 43 Paid Attendance 0 Live Performances (Actual) 43 Total Admission Tax $0 Live Operating Days 34 Players Awards Paid $0

4073396221 4078314689

Summer Jai Alai Partnership Dade County

See Miami Jai Alais contact information for detail

Meet Period 08032014 to 10312014 and 05012015 to 06292015 at Miami Jai Alai

Gaming Results Live Performances (Completed) 130 Paid Attendance 0 Live Performances (Actual) 130 Total Admission Tax $0 Live Operating Days 130 Players Awards Paid $1405613

30

THOROUGHBRED PERMITHOLDERS

Florida continues to be a premier thoroughbred racing state with five permitholders operating at three tracks located in Central and South Florida A total of 330 completed performances including charity and scholarship performances were conducted during this past fiscal year a decrease of approximately 21 percent from the previous fiscal year

During Fiscal Year 20142015 handle on live thoroughbred performances increased by approximately four percent Handle from intertrack wagering increased approximately six percent Simulcast handle wagered on broadcasts of performances from outside the state decreased by approximately 46 percent Intertrack simulcast handle decreased by approximately two percent Overall total handle decreased by approximately 11 percent for the Florida thoroughbred industry

Total thoroughbred revenue to the state during Fiscal Year 20142015 decreased by approximately 12 percent from the prior year The thoroughbred industry accounted for approximately 581 percent of Floridarsquos total revenue and 601 percent of total handle from pari-mutuel performances

Permitholders reported paying a total of $86208744 in purses For more detail on purses paid please refer to the following information by permitholder The Florida Thoroughbred Breedersrsquo and Ownersrsquo Association did not dispute the amount of purses paid reported by the permitholders

Total paid attendance increased by eight 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 (Completed) (1) 330 Total Paid Attendance 101165

(1) Performances where eight or more races were held

Total Performances (Actual) 391

Total Racing Days 335 Total Admission Tax $20675

Calder Race Course Inc Churchill Downs Inc

Dade County

Website wwwcaldercasinocom Telephone MailingStreet Address 21001 NW 27th Avenue Miami Gardens Florida 33056-1461 Fax

Meet Period 10082014 to 11302014

Racing Results Live Performances (Completed) 40 Purses Paid $7375507 Live Performances (Actual) 100 Racing Days 44 Paid Attendance 0

Total Admission Tax $0

3056251311 3056252505

Gulfstream Park Racing Association Inc Stronach Group Broward County

Website wwwgulfstreamparkcom Telephone MailingStreet Address 901 South Federal Highway Hallandale Beach Florida 33009-7124 Fax

Meet Period 07012014 and 12062014 to 05222015 and 06302015

Racing Results Live Performances (Completed) 120 Purses Paid $62094688 Live Performances (Actual) 121 Racing Days 121 Paid Attendance 0

Total Admission Tax $0

9544547000 9544576291

Gulfstream Park Thoroughbred After Racing Program Inc Stronach Group Broward County

See Gulfstream Park Racing Association Incs contact information for detail

Meet Period 07042014 to 9072014 and 12102014

Racing Results Live Performances (Completed) 39 Purses Paid $1493679 Live Performances (Actual) 39 Racing Days 39 Paid Attendance 0

Total Admission Tax $0

31

Tampa Bay Downs Inc Hillsborough County

Website wwwtampabaydownscom Mailing Address Post Office Box 2007 Oldsmar Florida 34677-7007 Street Address 11225 Race Track Road Tampa Florida 33626-3122

Meet Period 07012014 11292014 to 05032015 and 06302015

Racing Results Live Performances (Completed) 91 Purses Paid Live Performances (Actual) 91 Racing Days 91 Paid Attendance

Total Admission Tax

Telephone Fax

$15244870

101165 $20675

8138554401 8138543539

Tropical Park LLC Churchill Downs Inc

Dade County See Calders contact information for detail

Meet Period 09112014 to 10042014 and 05232015 to 06282015 at Gulfstream Park

Racing Results Live Performances (Completed) 40 Purses Paid Live Performances (Actual) 40 Racing Days 40 Paid Attendance

Total Admission Tax

$0

0 $0

32

QUARTER HORSE PERMITHOLDERS

There are five permitholders conducting quarter horse racing performances at five tracks located in the State of Florida In Fiscal Year 20142015 a total of 117 completed performances were conducted an increase of approximately 17 percent from the previous fiscal year

During Fiscal Year 20142015 handle wagered on live quarter horse performances decreased by approximately five percent Intertrack handle wagered on broadcasts of performances increased by approximately 68 percent Simulcast handle wagered on broadcasts of performances from outside the state had no changes along with intertrack simulcast handle Overall total handle increased by approximately two percent for the Florida quarter horse industry

Total quarter horse revenue to the state during Fiscal Year 20142015 increased by approximately 16 percent The quarter horse industry accounted for approximately 11 percent of Floridarsquos total revenue and 03 percent of total handle from pari-mutuel performances

Permitholders reported paying a total of $6391000 in purses For more detail on purses paid please refer to the following information by permitholder The Florida Quarter Horse Breedersrsquo and Ownersrsquo Association was able to confirm the amount of purses paid reported by Hialeah Park

The division reports only paid attendance and does not include free admissions or complimentary passes in its data

Total Performances (Completed) (1) 117 Total Paid Attendance 0 (1) Performances where eight or more races were held

Total Performances (Actual) 119

Total Racing Days 66 Total Admission Tax $0

Gretna Racing LLC Gadsden County

Website wwwcreekentertainmentcom Mailing Address Post office Box 70 Grenta Florida 32332 Telephone

Street Address 501 Racetrack Drive Gretna Florida 32332

Meet Period 07052014 to 10052014

Racing Results Live Performances (Completed) 38 Purses Paid $167000 Live Performances (Actual) 38 Racing Days 10 Paid Attendance 0

Total Admission Tax $0

8508756920

Hamilton Downs Horsetrack LLC Hamilton County

Mailing Address 6968 US Highway 129 Jasper Florida 32052-6774 Telephone

Street Address 2220 Northwest County Road 143 Jennings Florida 32053 Fax

Meet Period 06142015 to 06182015

Racing Results Live Performances (Completed) 20 Purses Paid $22000 Live Performances (Actual) 20 Racing Days 5 Paid Attendance 0

Total Admission Tax $0

3866380011

3866380033

Hialeah Park South Florida Racing Association LLC

Dade County

Website wwwhialeahparkcasinocom Telephone Mailing Address Post Office Box 158 Hialeah Florida 33011 Fax Street Address 2200 East 4th Avenue Hialeah Florida 33010

Meet Period 12262014 to 03032015

Racing Results Live Performances (Completed) 39 Purses Paid $5852000 Live Performances (Actual) 40 Racing Days 40 Paid Attendance 0

Total Admission Tax $0

3058858000 3058878006

33

Ocala Breeders Sales Company Inc Marion County

Website wwwobssalescom Telephone Mailing Address Post Office Box 99 Ocala Florida 34478-0099 Fax Street Address 1701 Southwest 60th Avenue Ocala Florida 34474-1800

Meet Period 1272015

Racing Results Live Performances (Completed) 0 Purses Paid $310000 Live Performances (Actual) 1 Racing Days 1 Paid Attendance 0

Total Admission Tax $0

3522372154 3522372357

South Marion Real Estate Holdings LLC Central Florida Gaming LLC

Marion County

Mailing Address Post Office Box 6331 Ocala Florida 34478 Telephone Street Address 6390 SE 177th Place Summerfield Florida 34491 Fax

Meet Period 07012014 to 07102014

Racing Results Live Performances (Completed) 20 Purses Paid $40000 Live Performances (Actual) 20 Racing Days 10 Paid Attendance 0

Total Admission Tax $0

3528177522 None Listed

34

~ ra- HARNESS PERMITHOLDERS

PARI-MUTUEL INDUSTRY

Pompano Park is the only permitholder conducting harness horse racing performances in the State of Florida A total of 126 completed performances including charity and scholarship performances were conducted during this past fiscal year which is the same as the previous year

During Fiscal Year 20142015 handle wagered on live harness performances increased by approximately three percent Intertrack handle wagered on broadcasts of live Florida harness performances increased by approximately 33 percent Simulcast handle wagered on broadcasts of performances from outside the state increased by approximately seven percent while intertrack simulcast handle increased by approximately six percent Overall total handle increased by approximately seven percent for the Florida harness industry

Total revenue to the state during Fiscal Year 20142015 increased by approximately four percent from the prior fiscal year The harness industry accounted for approximately 73 percent of Floridarsquos total revenue and 58 percent of total handle from pari-mutuel performances

Pompano Park reported paying $8614066 in purses For more detail on purses paid please refer to the information below The Florida Standardbred Breedersrsquo and Ownersrsquo Association was able to confirm the amount of purses paid reported by Pompano Park

The division reports only paid attendance and does not include free admissions or complimentary passes in its data

Total Performances (Completed) (1) 126 Total Paid Attendance 0 (1) Performances where eight or more races were held

Total Performances (Actual) 126

Total Racing Days 126 Total Admission Tax $0

Isle Casino and Racing at Pompano Park PPI Inc

Broward County

Website pompano-parkisleofcapricasinoscom Telephone 9549722000 MailingStreet Address 777 Isle of Capri Circle Pompano Beach Florida 33069-3104 Fax 9549700882

Meet Period 10042014 to 06272015

Racing Results Live Performances (Completed) 126 Purses Paid $8614066 Live Performances (Actual) 126 Racing Days 126 Paid Attendance 0

Total Admission Tax $0

SUMMARY

During Fiscal Year 20142015 the total handle wagered for all industries exceeded $779 million a decrease of approximately eight percent from the prior fiscal year Total pari-mutuel completed performances including charity and scholarship performances conducted during Fiscal Year 20142015 increased by approximately one percent from the previous fiscal year

The state realized revenue from performances of approximately $109 million a decrease of roughly eight percent from the prior fiscal year Of the $109 million collected greyhound permitholders accounted for 303 percent thoroughbreds for 581 percent harness for 73 percent jai alai for 32 percent and quarter horse for 11 percent

Total paid attendance decreased approximately two percent from the prior year The division reports only paid attendance and does not include free admission or complimentary passes in its data

35

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 50 national champions Florida also produced ldquoAffirmedrdquo the eleventh horse to have swept the Triple Crown (1978) OcalaMarion County Florida is home to some of the leading breeding farms in the country The industry boasts 19 classic wins (Kentucky Derby Preakness Stakes and Belmont Stakes) 26 Breedersrsquo Cup Day champions and six horses of the year

The Florida Thoroughbred Breedersrsquo and Ownersrsquo Association (FTBOA) funds the Florida-bred Stakes Program which is implemented at Floridas Thoroughbred racetracks Through a percentage of pari-mutuel handle Florida Thoroughbred permitholders contributed $7685619 to the FTBOA during Fiscal Year 20142015 The FTBOA paid out $4988595 in Breedersrsquo Awards and $1294250 through the Florida-bred Stakes Program The Florida-bred Stakes Program includes ldquoFlorida Sire Stakesrdquo at Gulfstream Park ldquoSunshine Millions Previewrdquo at Gulfstream Park West ldquoFlorida Cup Dayrdquo at Tampa Bay Downs and additional funds for supplements to Florida-bred Preferred Stakes Races during the Gulfstream and Tampa Bay Downsrsquo meets

The Florida Standardbred Breedersrsquo and Ownersrsquo Association a non-profit organization and the only organized representative of Standardbred horsemen in the State of Florida is the designated association for the allocation and distribution of funds for Florida-bred racing Promotional activities include providing breeder and stallion awards for eligible Florida-bred horses during Pompano Parkrsquos 20142015 meet as well as awards for Florida Breedersrsquo Stake races The FSBOA also inaugurated a Breeder Incentive program in 2014 with the goal of offering Standardbred breeders a financial reward for the production of Florida-bred foals This program will continue in future years 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 $1013697

Section 5502625(5)(a) Florida Statutes designates the Florida Quarter Horse Breedersrsquo and Ownersrsquo Association (FQHBOA) as the authorized organization to receive breeders and awards payments from the permitholders and make payments in accordance with Florida Statutes

By agreement Hialeah Park pays 2 percent of the total purse to FQHBOA for breedersrsquo and ownersrsquo awards This is in excess of statutory requirements Other tracks pay a sum equal to the breaks plus one percent of all pari-mutuel pools conducted during their meets for supplementing purses and prizes for the general promotion of owning and breeding quarter horses in Florida as authorized in Florida Statutes

During 20142015 $115000 was paid out to 63 ownersrsquo and breedersrsquo in awards Each fiscal year total awards have increased since itrsquos first awards in 20092010

Note This promotional program information is provided by respective Breeders and Owners Associations

36

UNIVERSITY OF FLORIDA COLLEGE OF VETERINARY MEDICINE RACING LABORATORY

The Florida Racing Laboratory in the College of Medicine at the University of Florida is an International Organization for Standardization ISO 17025 accredited laboratory that employs various procedures to detect and identify prohibited drugs medications stimulants depressants hypnotics local anesthetics and drug-masking agents in the blood urine or other bodily fluids of racing horses and greyhounds

During Fiscal Year 20142015 the Laboratory received and processed 67587 samples and performed 254238 analyses The vigilant monitoring of samples by the Laboratory serves to deter the use of prohibited drugs in racing animals in Florida

Horse UrineBlood Greyhound Urine 1 Investigative Samples Received 16337 51233 17 Samples Analyzed 16280 30340 17 Number of Analyses 76382 177815 41 Positives 163 9 NA

1 Volume Not Sufficient For Testing 21711 (424 of total number of samples received) Note From January 31 2015 through June 14 2015 there were 14509 greyhound samples collected Of this total 5296 were testable samples and 9213 were quantity not sufficient for analysis During this timeframe there were 2398 attempts to collect samples from greyhounds that did not urinate

DRUG POSITIVES FOR FISCAL YEAR 20142015

Types of Positives (ARCI Drug Class) Horse Greyhound Acepromazine metabolite (3) 5 0

Acepromazine metabolite (3) Methocarbamol (4) Phenylbutazone (na) 1 0

Benzoylecgonine (1) 0 3

Boldenone (3) 4 0

Carprofen (4) 0 1

Clenbuterol (3) 51 0

Clenbuterol (3) Flunixin (4) 1 0

Dimethylsuloxide (DMSO) (5) 15 0

Flunixin (4) 5 2

Glycopyrrolate (3) 1 0

Ibuprofen (4) Methocarbamol (4) 1 0

Isoxsuprine (4) 1 0

Methocarbamol (4) 5 0

Naproxen (4) 1 0

Naproxen (4) Phenylbutazone (na) 1 0

Phenylbutazone (NA) 56 0

Procaine (3) 2 2

Testosterone (3) 5 0

Testosterone (3) Boldenone (3) 1 0

Testosterone (3) Nandrolone (3) Dimethylsuloxide (DMSO) (5) 3 0

Theobromine (4) 0 1

Zipaterol (2) 4 0

TOTALS 163 9

Class (1) Stimulant and depressant drugs that have the highest potential to affect performance and that have no generally accepted meidcal use in the racing horse

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 horse but the pharmacology of which

suggests less potential to affect performance than drugs in Class 2 Class (4) This class includes therapeutic medications that would be expected to have less potential to affect performance than those

in Class 3 Class (5) This class includes therapeutic medications for which concentration limits have been established by the racing jurisdictions

as well as certain miscellaneous agents such as dimethylsulfoxide (DMSO) and other medications as determined by the regulatory bodies

37

F

INA

NC

IAL

ST

AT

EM

EN

TS

DIVISION OF PARI-MUTUEL WAGERING SUMMARY OF STATE REVENUE FROM PARI-MUTUEL CARDROOM

SLOT ACTIVITIES AND INDIAN GAMING COMPACT FISCAL YEAR 20142015

State Revenue From Regular Performances Tax on Attendance $ 32258 Daily License Fees 2317268 Tax on Handle 8543609

State Revenue From Pari-Mutuel Performances (1) $ 10893135

Other State Revenue Occupational Licenses $ 525302 Fingerprint Fees 235539 Escheated Tickets (2) 795228 Racing Scholarship Funds (2) 0 PMW Trust Fund - Drug Fines 87650 Miscellaneous Revenue 32581 General Revenue Fund - Other Fines 20025

Other State Revenue $ 1696325

Total Pari-Mutuel State Revenue $ 12589460

State Revenue From Cardrooms Table Fees $ 693000 Gross Receipts(3) 13589789 Occupational Licenses 184502

Total State Revenue From Cardrooms $ 14467291

State Revenue From Slots CompulsiveAddictive Gambling Fee (4) $ 1750000 Facility License Fee (4) 14000000 Slot Taxes(5) 182584841 Fingerprint Fees 30028 Occupational Licenses 337334 Miscellaneous Revenue 5572 Miscellaneous Fines 11300

Total State Revenue From Slots $ 198719075

Total State Revenue Generated From Pari-Mutuel Cardroom and Slots $ 225775826

State Revenue From Indian Gaming Compact Indian Gaming Compact (6) $ 255610619 Indian Gaming Compact Reimbursements 253772

Total State Revenue From Indian Gaming Compact $ 255864391

TOTAL STATE REVENUE GENERATED $ 481640217

(1) Daily license fees and taxes reported above reported above are amounts collected and not reflect amounts due

(2) Escheated tickets and Racing Scholarship Funds are distributed to the Department of Education

(3) One-half of cardroom gross receipts is deposited into the General Revenue Fund

(4) Both amounts include payments from Calder Casio and Race Course Gulfstream Park Racing and Casino Mardi Gras Racetrack and Gaming Center Isle Casino and Racing at Pompano Park Flagler Dog Track and Magic City Casino Miami Jai Alai and South Florida Racing Association (Hialeah Park)

(5) Slot taxes are distributed to the Department of Education

(6) Indian Gaming Compact payments are deposited into the General Revenue Fund

38

DEPARTMENT OF BUSINESS amp PROFESSIONAL REGULATION DIVISION OF PARI-MUTUEL WAGERING

BALANCE SHEET SPECIAL REVENUE FUND

FOR FISCAL YEAR ENDED JUNE 30 2015

2015 2014

ASSETS

Cash with State Treasurer Investments at cost Accounts receivable Taxes receivable Allowance for uncollectibles Interest receivable Due from state funds

$ 753311 3254344

368284 15699389

(36217) 5066

286564

$ 6567906731219

34812815266142

(32884)11371

175988

TOTAL ASSETS $ 20330741 $ 23156753

LIABILITIES amp FUND EQUITY Liabilities Accounts payable $ 98554 $ 131567 Accrued salaries 282993 245289 Due to other funds 15432 4325 Due to other state agencies 14092160 13612023 Due to general revenue 685418 665939 Compensated absences - 9313

Total Liabilities 15174556 14668455

Fund Equity Unreserved 5156185 8488298

Total Fund Equity 5156185 8488298

TOTAL LIABILITIES amp FUND EQUITY $ 20330741 $ 23156753

The financial statements and notes are for informational purposes only

39

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 2015

FINAL 2015 2014

BUDGET ACTUAL VARIANCE ACTUAL

REVENUES

Fees Charges Commissions and Sales

Licenses and Permits

Taxes

Fines Forfeits Judgments and Settlements

Interest and Dividends Net

Refunds

Miscellaneous Receipts

$ 19552155

552304

197324441

212335

29537

250000

211412

$ 19301397

712058

198093473

95112

122153

254983

31106

$ (250758) $

159754

769032

(117223)

92616

4983

(180306)

19569151

502696

190162520

116787

84893

270769

213872

Total Revenues 218132184 218610282 478098 210920688

EXPENDITURES CURRENT OPERATING

Salaries

Other Personal Services

Other Operating Expenditures

Operation of Motor Vehicles

Risk Management

State Attorney-Slots

PMW Lab Services

PMW Compliance System

TrDMSHR SVCSSTW Contract

Cardroom Tax Distribution

Other Contracted Services

Compulsive Gambling Prevention

Racing Animal Med Research

OPERATING CAPITAL OUTLAY

Acquisition of Motor Vehicles

Assessment for Fingerprinting

Service Charge to General Revenue

Refunds

Transfer to FDLE Slots Investigation

Transfers to Other Funds

Transfers to General Revenue

7104979 1677615 976075 81743

169792 222971

2266000 296476 58635

1800000 141731 930000 100000

23895 24802

460400 3150000 164650

‐188594212

27000000

6494226 1465527 842849 61944

169792 222971

2266000

246396 58635

1701933 29530

930000 93633 12523 20385

374197 2859023

13173 -

184079657

20000000

610753

212087

133226

19799

-

-

-

50080

-

98067

112201

0

6367

11372

4417

86203

290977

151477

-

4514555

7000000

6429448

1237420

736549

78141

105689

208651

2266000

246415

57114

1658542

31082

600000

100000

32240

54798

320769

2937007

132397

-

175530395

18500000

Total Expenditures 235243976 221942395 13301581 211262657

Excess (Deficiency) of Revenues Over (Under) Expenditures

FUND BALANCE JULY 1 2014

(17111792)

8488298

(3332113)

8488298

(12823484)

-

(341969)

8830267

FUND BALANCE JUNE 30 2015 $ (8623494) $ 5156185 $ (12823484) $ 8488298 (1) (1)

(1) Does not include budget of $37000000 for category 190000 Investments Actual expenditures for category 190000 were closed into the investment account

The financial statements and notes are for informational purposes only

40

CA

RD

RO

OM

PA

RI-

MU

TU

EL

AN

DS

LO

T S

TA

TU

TE

MA

TR

IX

STATUTE TOPIC GREYHOUND JAI ALAI THOROUGHBRED HARNESS QUARTER HORSE

FEES $80 per race $40 per game $100 per race $100 per race $100 per race

Daily License Fees On Live

On-track Handle

5500951(1)(a) FS 5500951(1)(a) FS 5500951(1)(a) FS 5500951(1)(a) FS 5500951(1)(a) FS

$80 per race but not to exceed $40 per game but not to exceed $100 per race but not to exceed $100 race but not to exceed $500 $100 per race but not to exceed Daily License $500 per day $500 per day $500 per day per day $500 per day

Fees On Simulcast Handle

5500951(1)(a) FS 5500951(1)(a) FS 5500951(1)(a) FS 5500951(1)(a) FS 5500951(1)(a) FS

OUTS (ESCHEATS)

Live On-track Handle

Paid to the state of Florida 5501645(2) FS

Paid to the state of Florida 5501645(2) FS

Retained by permitholder 5502633(3) FS

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)

FS FS

Escheats from Arabian races are paid to Florida Arabian Horse Racing Promotion Account 5502633(2)(c) FS

TAXES

Tax On Admissions

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a) FS

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c) FS

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a) FS

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c) FS

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a) FS

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c) FS

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a) FS

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c) FS

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a) FS

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c) FS

Tax On Live On-track Handle

55 of handle except for charity perfomances which is 76 of handle 5500951(3)(b)1 FS

Effective July 1 2000 a permitholder may not be taxed at a higher rate than 2 5500951(3)(d) FS

05 of handle 55009515(2)(a) FS

05 of handle 55009512(2)(a) FS

1 of handle 5500951(3)(a) FS

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) FS

Allows permitholders to receive jai alai games from out-of-state and are subject to taxation under 5500951 and 55009511 5503551(4) FS

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) FS

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) FS

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) FS

This matrix represents a summary of 2014 Statutes Please refer to the cite noted by statutory topic for specific language governing pari-mutuel wagering

41

STATUTE TOPIC GREYHOUND JAI ALAI THOROUGHBRED HARNESS QUARTER HORSE

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 5500951(3)(b)1 and 5500951(3)(c)1 FS

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 FS

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 FS

39 of intertrack and intertrack simulcast handle for greyhound permitholders located in the same market area specified in 550615(9) 5500951(3)(c)2 FS

71 of intertrack and intertrack simulcast handle 5500951(3)(b)2 and 5500951(3)(c)1 FS

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 FS

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) FS

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

2 of intertrack handle 5500951(3)(c)1 FS

24 of intertrack simulcast handle 5500951(3)(c)1 and 55009515(5) FS

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 FS

05 of intertrack simulcast handle if guest track is a thoroughbred track located more than 35 miles from host track 55009515(5) FS

33 of intertrack handle 5500951(3)(c)1 FS

15 of intertrack simulcast handle 5500951(3)(c)1 FS

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 FS

2 of intertrack handle 5500951(3)(c)1 FS

24 of intertrack simulcast handle 5500951(3)(c)1 and 55009515(5) FS

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 FS

Year then tax on handle is 23 5500951(3)(c)2 FS

CHARITY PERFORMANCES

Maximum of five days Maximum of five days Maximum of five days Maximum of five days Maximum of five days 5500351(1) FS 5500351(1) FS 5500351(1) FS 5500351(1) FS 5500351(1) FS

Permitholders are allowed to Permitholders are allowed to One additional scholarship day to conduct one additional day to be conduct two additional tracks located in Hillsborough designated as ldquoGreyhound Adopt- performances known as ldquoRetired County for the benefit of Pasco-A-Pet Day Proceeds are paid to Jai Alai Playersrsquo Charity Dayrdquo for a Hernando Community College bona fide organizations that fund to benefit retired jai alai 5500351(6)(a) and promote the adoption of players 5500351(8) FS 5500351(6)(b) FS greyhounds 5501648(2) FS

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 FS

This matrix represents a summary of 2014 Statutes Please refer to the cite noted by statutory topic for specific language governing pari-mutuel wagering

42

STATUTE TOPIC GREYHOUND JAI ALAI THOROUGHBRED HARNESS QUARTER HORSE

TAX CREDITS amp EXEMPTIONS

(excluding charity performances

unless otherwise noted)

Tax exemption of $360000 per state fiscal year or $500000 for three permitholders that held a full live schedule in 1995 and closest to another state authorizing greyhound racing 55009514(1) FS

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) FS

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 is paid directly to the Jockeys Guild by the permitholders 55009515(6) FS

Tax credit each state fiscal year equal to daily license fee on live races in previous state fiscal year 5500951(1)(a) FS

Allows each permitholder that cannot utilize the full amount of the tax exemption or daily license fee tax creditelect once per state fiscal year to transfer the unused portion to a greyhound permitholder acting as a host track for intertrack wagering 5500951(1)(b) FS

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 FS

$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 FS

Tax credit each state fiscal year in an amount equal to the amount remitted in escheated tickets in prior state fiscal year 5501647 FS

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) FS

This matrix represents a summary of 2014 Statutes Please refer to the cite noted by statutory topic for specific language governing pari-mutuel wagering

43

STATUTE TOPIC STATUTE REFERENCE SUMMARY

FEES

Cardroom Table Fees 849086(5)(d) FS Annual fee for each facility is $1000 for each table to be operated at the cardroom

TAXES

Tax On Cardroom Gross Receipts

849086(13)(a) FS

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts Pursuant to Section 849086(13)(c) FS one-half credited to Pari-Mutuel Wagering Trust Fund and one-half being credited to the General Revenue Fund

Tax On Admissions 849086(13)(b) FS

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

FINES

Administrative Fine 849086(14)(c) FS An administrative fine up to $1000 for each violation may be imposed on any person who has violated or failed to comply with the provisions of Section 849086 FS

ANNUAL DISBURSEMENT TO COUNTIES AND MUNICIPALITIES

Annual Disbursement To Counties and Municipalities

849086(13)(h) FS One-quarter of moneys deposited into the Pari-Mutuel Wagering Trust Fund shall by October 1 of each year be distributed to the local counties or municipalities where the approved cardrooms are located

This matrix represents a summary of 2014 Statutes Please refer to the cite noted by statutory topic for specific language governing operation of cardooms

44

STATUTE TOPIC STATUTE REFERENCE SUMMARY

FEES

Slot License Fee 551106(1)(a) FS Annual fee for each slot machine facility is $2 million paid with the initial license application and annual 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 551106(3) FS

The tax rate on slot machine revenues is 35 Payment for the tax on slot machine revenues shall be remitted by 3 pm on the 5th day of each calendar month for taxes imposed and collected for the preceding calendar month If the 5th day of the calendar month falls on a weekend payments shall be remitted by 3 pm the first Monday following the weekend

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 for 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 Penalties

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 2014 Statutes Please refer to the cite noted by statutory topic for specific language governing slot operations

45

  • Table of Contents 2014-2015
  • Overview 2014-15
  • Division overview 1415
  • Events Shaping 2014-15
  • Fiscal Years Comparative Data 2014-15
  • PMW Graphs 2014-2015
  • PMW Handle Statistics 2014 2015
  • Guest Handle by Host 2014-2015
  • 20142015 Charity-scholarship
  • Cardroom Statistics 2014-2015
  • Cardroom Revenue 2014 2015
  • Slot Comparative Data 2014-2015
  • Daily revenue per machine 14-15
  • 2014-15 permitholder map for report
  • Permitholder Contact Operating In 84rd annual rpt
  • Promotional Programs for FL Horses 20142015
  • Drug Positives for 2014-15
  • Summary of State Revenue 2014-2015 (Final
  • PMW 06 30 15 Final Report
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    • Florida Department of Business and Professional Regulation
Page 26: Division of Pari-Mutuel Wagering Annual Report …...2016/03/07  · This annual report encompasses the fiscal year which began July 1, 2014, and ended June 30, 2015. This is the 84th

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Daily Revenue per Machine Compared to Average Number of Machines For Fiscal Years 20062007 - 20142015

HIALEAH PARK

0

200

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1000

1200

1400

1600

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2000

$0

$50

$100

$150

$200

$250

$300

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$450

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Revenue per Machine Machines

DANIA JAI ALAI (1)

0

200

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600

800

1000

1200

1400

1600

1800

2000

$0

$50

$100

$150

$200

$250

$300

$350

$400

$450

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Revenue per Machine Machines

ALL FACLITIES COMBINED

0

1000

2000

3000

4000

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7000

8000

$0

$50

$100

$150

$200

$250

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$450

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Revenue per Machine Machines

(1) Danias Casino was open February 20 2014 through October 12 2014

23

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Pari-Mutuel Permitholders with 2014-2015 Operating Licenses

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Pensacola Greyhound Track

bestbet Jacksonville

Orange Park Kennel Club

St Johns Greyhound Park

Creek Entertainment Gretna

Ocala Poker amp Jai Alai

Daytona B K C West Volusia

Sanford Orlando Penn Sanford

Orlando Jai Alai

Melbourne Greyhound Park

Sarasota Kennel Club

Fort Pierce Jai Alai

Naples Fort Myers Greyhound

Palm Beach K C P B Greyhound

The Isle at Pompano Park

Mardi Gras Casino Racetrack

Dania J A Dania Summer J A

Gulfstream GPTARP Tropical

Calder Casino

Miami Summer

8 Jai Alai

5 Thoroughbred

1 Harness

1 Limited Intertrack Wagering License (5506308 FS)

Hamilton Jai Alai C C

8 Slot Machine Gaming Facilities

C 24 Cardrooms

C

C

C

C

C

C

C

C

C

C

C

Ocala Breedersrsquo Sales

Tampa Bay Downs

Derby Lane

Tampa Greyhound Track

19 Greyhound

C

C

Key

S

S

S

S

C

C

C

5 Quarter Horse

Hialeah Park

S

S

C

Hamilton Downs

South Marion

C

Ebro Greyhound ParkC

C S

Ocala Breedersrsquo Sales

C

S

Flagler Dog Track amp Magic City Casino C S Facilities where two or more permits operate 2014 October 23

24

GREYHOUND PERMITHOLDERS

Florida remains the leader in greyhound racing in the United States with 19 permitholders operating at 12 tracks throughout the state A total of 3515 completed performances including charity and scholarship performances were conducted during this past fiscal year a minimal change from the previous year

During Fiscal Year 20142015 handle wagered on live greyhound performances decreased by approximately two percent Intertrack handle wagered on broadcasts of live Florida greyhound performances decreased by approximately three percent Simulcast handle wagered on broadcasts of performances from outside the state increased by approximately two percent Intertrack simulcast handle wagered on broadcast of performances from outside the state increased by approximately 15 percent Overall there was a decrease in total handle by approximately one percent for the Florida greyhound industry

Total paid attendance decreased by approximately three 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 approximately four percent during Fiscal Year 20142015 The greyhound industry accounted for approximately 303 percent of Floridarsquos total revenue and 319 percent of total handle from pari-mutuel performances

Greyhound permitholders reported paying a total of $25631721 in purses during Fiscal Year 20142015 For more detail on purses paid please refer to the following information by permitholder The division was able to confirm reported purse amounts from the weekly purse reports submitted in accordance with Section 61D-8006 Florida Administrative Code

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 Section 5501647 Florida Statutes provides a greyhound permitholder with credits in an amount equal to the uncashed pari-mutuel tickets remitted in the prior state fiscal year to the state which is applied against any taxes imposed the next fiscal year Additionally Section 5501647 Florida Statutes requires each permitholder to pay an amount not less than 10 percent of the credit provided by this section to any bona fide organization that promotes or encourages the adoption of greyhounds During Fiscal Year 20142015 total contributions provided to greyhound adoption units amounted to $136466 which exceeded the minimum statutory requirement

Total Live Performances (Completed) (1)

(1) Performances where eight or more races were h

3515 eld

Total Paid Attendance 276495

Total Live Performances (Actual) 3530 Total Admission Tax $11585

Total Racing Days 2392

Daytona Beach Kennel Club Inc Volusia County

Website wwwdaytonagreyhoundcom Telephone MailingStreet Address 960 South Williamson Boulevard Daytona Beach Florida 32114-7247 Fax

Meet Period 12152014 to 06302015

Racing Results Live Performances (Completed) 248 Purses Paid $1002456 Live Performances (Actual) 250 Racing Days 168 Paid Attendance 0

Total Admission Tax $0

3862526484 3862524808

Derby Lane St Petersburg Kennel Club Inc

Pinellas County

Website wwwderbylanecom MailingStreet Address 10490 Gandy Boulevard St Petersburg Florida 33702-2395 Telephone

Fax

Meet Period 01012015 to 06302015

Racing Results Live Performances (Completed) 207 Purses Paid $2197236 Live Performances (Actual) 207 Racing Days 155 Paid Attendance 0

Total Admission Tax $0

7278123339 7278123305

25

Ebro Greyhound Park Washington County Kennel Club Inc

Washington County

Website wwwgoebrocom Telephone MailingStreet Address 6558 Dog Track Road Ebro Florida 32437-1142 Fax

Meet Period 07012014 to 09202014 and 05022015 to 06302015

Racing Results Live Performances (Completed) 184 Purses Paid $463061 Live Performances (Actual) 184 Racing Days 92 Paid Attendance 8844

Total Admission Tax $323

8502343943 8505354442

Flagler Dog Track West Flagler Associates Ltd

Dade County

Website wwwmagiccitycasinocom Mailing Address Post Office Box 350940 Miami Florida 33135-0940 Telephone Street Address 401 NW 38th Court Miami Florida 33126-5638 Fax

Meet Period 07012014 to 10252014 and 06022015 to 06302015

Racing Results Live Performances (Completed) 153 Purses Paid $3396362 Live Performances (Actual) 163 Racing Days 103 Paid Attendance 0

Total Admission Tax $0

3056493000 3056314529

HampT Gaming Inc Dade County

See Mardi Gras Racetrack and Gaming Centers contact information for detail

Meet Period 02152015 to 04302015 at Mardis Gras

Racing Results Live Performances (Completed) 106 Purses Paid $1055684 Live Performances (Actual) 106 Racing Days 53 Paid Attendance 0

Total Admission Tax $0

Jacksonville Kennel Club Inc Jacksonville Greyhound Racing Inc

Duval County

Website wwwbestbetjaxcom Mailing Address Post Office Box 959 Orange Park Florida 32067-0959 Telephone Street Address 201 Monument Road Jacksonville Florida 32225-8106 Fax

Meet Period 07022014 to 09282014 at Orange Park

Racing Results Live Performances (Completed) 104 Purses Paid $931749 Live Performances (Actual) 104 Racing Days 77 Paid Attendance 0

Total Admission Tax $0

9046460001 9046460420

Jefferson County Kennel Club Inc Jefferson County

Mailing Address Post Office Box 400 Monticello Florida 32345-0400 Telephone Street Address 3079 North Jefferson Street Monticello Florida 32344-5685 Fax

Jefferson County license was suspended during the 20142015 year therefore no live Meet Period

performances were conducted Racing Results Live Performances (Completed) 0 Purses Paid $0 Live Performances (Actual) 0 Racing Days 0 Paid Attendance 0

Total Admission Tax $0

8509972561 8509973871

License Acquisitions LLC (Palm Beach Greyhound Racing) Palm Beach County

See Palm Beach Kennel Clubs contact information for detail

Meet Period 07012014 to 09302014 at Palm Beach Kennel Club

Racing Results Live Performances (Completed) 118 Purses Paid $986937 Live Performances (Actual) 118 Racing Days 92 Paid Attendance 6777

Total Admission Tax $91

26

Mardi Gras Racetrack and Gaming Center Hartman and Tyner Inc

Broward County

Website wwwmgflacom MailingStreet Address 831 North Federal Highway Hallandale Beach Florida 33009-2410

Meet Period 12012014 to 02142015

Racing Results Live Performances (Completed) 105 Purses Paid Live Performances (Actual) 106 Racing Days 53 Paid Attendance

Total Admission Tax

Telephone Fax

$1027511

0 $0

954-924-3200 9549243143

Melbourne Greyhound Park LLC Brevard County

Website wwwmgparkcom MailingStreet Address 1100 North Wickham Road Melbourne Florida 32935-8941

Meet Period 01022015 to 04182015

Racing Results Live Performances (Completed) 108 Purses Paid Live Performances (Actual) 108 Racing Days 92 Paid Attendance

Total Admission Tax

Telephone Fax

$371026

0 $0

3212599800 3212593437

Naples-Ft Myers Greyhound Track Southwest Florida Enterprises Inc

Lee County Website wwwnaplesfortmyersdogscom Mailing Address Post Office Box 2567 Bonita Springs Florida 34133-2567 Street Address 10601 Bonita Beach Road SW Bonita Springs Florida 34135-5620

Meet Period 10312014 to 05252015

Racing Results Live Performances (Completed) 398 Purses Paid Live Performances (Actual) 399 Racing Days 191 Paid Attendance

Total Admission Tax

Telephone Fax

$1701827

159675 $10158

2399922411 2399479244

Orange Park Kennel Club Inc Jacksonville Greyhound Racing Inc

Clay County

Website wwwbestbetjaxcom Mailing Address Post Office Box 959 Orange Park Florida 32067-0959 Street Address 455 Park Avenue Orange Park Florida 32073-3101

Meet Period 09292014 to 11302014 and 04272015 to 06292015

Racing Results Live Performances (Completed) 145 Purses Paid Live Performances (Actual) 145 Racing Days 108 Paid Attendance

Total Admission Tax

Telephone Fax

$1339454

0 $0

9046460001 9046460420

Palm Beach Kennel Club Investment Corporation of Palm Beach

Palm Beach County

Website wwwpbkennelclubcom MailingStreet Address 1111 North Congress Avenue West Palm Beach Florida 33409-6317

Meet Period 10012014 to 06302015

Racing Results Live Performances (Completed) 349 Purses Paid Live Performances (Actual) 350 Racing Days 271 Paid Attendance

Total Admission Tax

Telephone Fax

$3313872

25373 $815

5616832222 5614719114

Penn Sanford LLC dba Sanford-Orlando Kennel Club Seminole County

See SOKC LLCs contact information for detail Meet Period 07022014 to 12312014

Racing Results Live Performances (Completed) 146 Purses Paid Live Performances (Actual) 146 Racing Days 115 Paid Attendance

Total Admission Tax

$799409

0 0

27

Pensacola Greyhound Racing LLP Escambia County

Website wwwpensacolagreyhoundtrackcom Mailing Address Post Office Box 12824 Pensacola Florida 32591-2824 Telephone Street Address 951 Dog Track Road Pensacola Florida 32506-8236 Fax

Meet Period 07022014 to 1042014 and 01232015 to 06282015

Racing Results Live Performances (Completed) 160 Purses Paid $827398 Live Performances (Actual) 160 Racing Days 128 Paid Attendance 0

Total Admission Tax $0

8504558595 8504538883

SOKC LLC dba Sanford-Orlando Kennel Club Seminole County

Website wwwsanfordorlandokccom MailingStreet Address 301 Dog Track Road Longwood Florida 32750-6558 Telephone Meet Period 01012015 to 06292015 Fax

Racing Results

Live Performances (Completed) 181 Purses Paid $915315 Live Performances (Actual) 181 Racing Days 129 Paid Attendance 0

Total Admission Tax $0

4078311600 4078313997

Sarasota Kennel Club Inc Sarasota County

Website wwwsarasotakennelclubcom Telephone MailingStreet Address 5400 Bradenton Road Sarasota Florida 34234-2999 Fax

Meet Period 11072014 to 04252015

Racing Results Live Performances (Completed) 193 Purses Paid $791149 Live Performances (Actual) 193 Racing Days 143 Paid Attendance 75826

Total Admission Tax $198

9413557744 9413512207

St Johns Greyhound Park (Bayard Raceways Inc) Jacksonville Greyhound Racing Inc

St Johns County

Website wwwbestbetjaxcom Mailing Address Post Office Box 959 Orange Park Florida 32067-0959 Telephone Street Address 6322 Racetrack Road Jacksonville Florida 32259-2107 Fax

Meet Period 12012014 to 04262015 at Orange Park

Racing Results Live Performances (Completed) 166 Purses Paid $1652523 Live Performances (Actual) 166 Racing Days 124 Paid Attendance 0

Total Admission Tax $0

9046460001 9046460420

Tampa Greyhound Track TBDG Acquisition LLC

Hillsborough County

Website wwwtgtpokercom Mailing Address Post Office Box 8096 Tampa Florida 33674-8096 Telephone Street Address 8300 North Nebraska Ave Tampa Florida 33604-3107 Fax

Meet Period 07012014 to 12312014 at Derby Lane Racing Results Live Performances (Completed) 209 Purses Paid $2113033 Live Performances (Actual) 209 Racing Days 156 Paid Attendance 0 Paid Attendance 0 Total Admission Tax $0 Total Admission Tax $0

8139324313 8139325048

West Volusia Racing Inc Volusia County

See Daytona Beach Kennel Clubs contact information for detail

Meet Period 07012014 to 12132014 at Daytona Beach Kennel Club

Racing Results Live Performances (Completed) 235 Purses Paid $745719 Live Performances (Actual) 235 Racing Days 142 Paid Attendance 0

Total Admission Tax $0

28

JAi ALAI PERMITHOLDERS

Florida was the first state in the nation to conduct jai alai performances with the first fronton being built in 1926 There are eight jai alai permitholders operating at six frontons throughout Florida In fact Florida is now the only state where pari-mutuel wagering on live jai alai games is conducted A total of 925 completed performances including charity and scholarship performances were conducted during this past fiscal year an increase of approximately 19 percent from the previous fiscal year

During Fiscal Year 20142015 handle wagered on live jai alai performances decreased by approximately 39 percent Intertrack handle wagered on broadcasts of live Florida jai alai performances decreased by approximately 43 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 approximately 41 percent for the Florida jai alai industry

Total jai alai revenue to the state decreased by approximately three percent during Fiscal Year 20142015 The jai alai industry accounted for approximately 32 percent of Floridarsquos total revenue and 19 percent of total handle from pari-mutuel performances

Permitholders reported paying a total of $4745469 in playersrsquo awards For more detail on playersrsquo awards paid please refer to the following information by permitholder

Total paid attendance decreased by 100 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 (Completed) (1) 925 Total Paid Attendance 0 (1) Performances where eight or more games were held

Total Performances (Actual) 925

Total Gaming Days 522 Total Admission Tax $0

Dania Jai Alai Dania Entertainment Center LLC

Broward County

Website wwwcasinodaniabeachcom Telephone MailingStreet Address 301 East Dania Beach Boulevard Dania Beach Florida 33004-3016 Fax

Meet Period 10072014 to 12302014

Gaming Results Live Performances (Completed) 180 Paid Attendance 0 Live Performances (Actual) 180 Total Admission Tax $0 Live Operating Days 70 Players Awards Paid $939484

9549272841 9549257529

Dania Summer Jai Alai Dania Entertainment Center LLC

Broward County

See Dania Jai Alais contact information for detail

Meet Period 07012014 to 10062014 at Dania Jai Alai

Gaming Results Live Performances (Completed) 109 Paid Attendance 0 Live Performances (Actual) 109 Total Admission Tax $0 Live Operating Days 55 Players Awards Paid $622035

Ft Pierce Jai Alai Fronton Holdings LLC

St Lucie County

Website wwwcasinomiamijaialicom Telephone MailingStreet Address 1750 South Kings Highway Ft Pierce Florida 34945-3099 Fax

Meet Period 02272015 to 03272015 Miscellaneous Revenue to State $34538 (See Section 55009511(4) Florida Statutes for detail) Gaming Results Live Performances (Completed) 41 Paid Attendance 0 Live Performances (Actual) 41 Total Admission Tax $0 Live Operating Days 21 Players Awards Paid $152543

7724647500 7724640099

29

Hamilton Jai Alai and Poker Richmond Entertainment Inc

Hamilton County

MailingStreet Address 6968 US Highway 129 South Jasper Florida 32052-6774 Telephone Fax

Meet Period 05172015 to 06242015

Gaming Results Live Performances (Completed) 228 Paid Attendance 0 Live Performances (Actual) 228 Total Admission Tax $0 Live Operating Days 38 Players Awards Paid $17000

3866380011 3866380033

Miami Jai Alai Fronton Holdings LLC

Dade County

Website wwwcasinomiamijaialicom Telephone MailingStreet Address 3500 NW 37th Avenue Miami Florida 33142-4923 Fax

Meet Period 11022014 to 04302015

Gaming Results Live Performances (Completed) 153 Paid Attendance 0 Live Performances (Actual) 153 Total Admission Tax $0 Live Operating Days 153 Players Awards Paid $1461314

3056336400 3056347013

Ocala Poker and Jai Alai Second Chance Jai Alai LLC

Marion County

Website wwwocalapokerroomcom Mailing Address Post Office Box 580 Orange Lake Florida 32681-0580 Telephone Street Address 4601 NW Highway 318 Reddick Florida 32686 Fax

Meet Period 02022015 to 03022015 Miscellaneous Revenue to State $22000 (See Section 55009511(4) Florida Statutes for detail) Gaming Results Live Performances (Completed) 41 Paid Attendance 0 Live Performances (Actual) 41 Total Admission Tax $0 Live Operating Days 21 Players Awards Paid $147480

3525912345 3525913402

Orlando Jai Alai RB Jai Alai LLC Seminole County

Website wwworlandoliveeventscom Telephone MailingStreet Address 6405 South Highway 17-92 Fern Park Florida 32730-2057 Fax

Meet Period 04032015 to 05302015

Miscellaneous Revenue to State $15200 (See Section 55009511(4) Florida Statutes for detail) Gaming Results Live Performances (Completed) 43 Paid Attendance 0 Live Performances (Actual) 43 Total Admission Tax $0 Live Operating Days 34 Players Awards Paid $0

4073396221 4078314689

Summer Jai Alai Partnership Dade County

See Miami Jai Alais contact information for detail

Meet Period 08032014 to 10312014 and 05012015 to 06292015 at Miami Jai Alai

Gaming Results Live Performances (Completed) 130 Paid Attendance 0 Live Performances (Actual) 130 Total Admission Tax $0 Live Operating Days 130 Players Awards Paid $1405613

30

THOROUGHBRED PERMITHOLDERS

Florida continues to be a premier thoroughbred racing state with five permitholders operating at three tracks located in Central and South Florida A total of 330 completed performances including charity and scholarship performances were conducted during this past fiscal year a decrease of approximately 21 percent from the previous fiscal year

During Fiscal Year 20142015 handle on live thoroughbred performances increased by approximately four percent Handle from intertrack wagering increased approximately six percent Simulcast handle wagered on broadcasts of performances from outside the state decreased by approximately 46 percent Intertrack simulcast handle decreased by approximately two percent Overall total handle decreased by approximately 11 percent for the Florida thoroughbred industry

Total thoroughbred revenue to the state during Fiscal Year 20142015 decreased by approximately 12 percent from the prior year The thoroughbred industry accounted for approximately 581 percent of Floridarsquos total revenue and 601 percent of total handle from pari-mutuel performances

Permitholders reported paying a total of $86208744 in purses For more detail on purses paid please refer to the following information by permitholder The Florida Thoroughbred Breedersrsquo and Ownersrsquo Association did not dispute the amount of purses paid reported by the permitholders

Total paid attendance increased by eight 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 (Completed) (1) 330 Total Paid Attendance 101165

(1) Performances where eight or more races were held

Total Performances (Actual) 391

Total Racing Days 335 Total Admission Tax $20675

Calder Race Course Inc Churchill Downs Inc

Dade County

Website wwwcaldercasinocom Telephone MailingStreet Address 21001 NW 27th Avenue Miami Gardens Florida 33056-1461 Fax

Meet Period 10082014 to 11302014

Racing Results Live Performances (Completed) 40 Purses Paid $7375507 Live Performances (Actual) 100 Racing Days 44 Paid Attendance 0

Total Admission Tax $0

3056251311 3056252505

Gulfstream Park Racing Association Inc Stronach Group Broward County

Website wwwgulfstreamparkcom Telephone MailingStreet Address 901 South Federal Highway Hallandale Beach Florida 33009-7124 Fax

Meet Period 07012014 and 12062014 to 05222015 and 06302015

Racing Results Live Performances (Completed) 120 Purses Paid $62094688 Live Performances (Actual) 121 Racing Days 121 Paid Attendance 0

Total Admission Tax $0

9544547000 9544576291

Gulfstream Park Thoroughbred After Racing Program Inc Stronach Group Broward County

See Gulfstream Park Racing Association Incs contact information for detail

Meet Period 07042014 to 9072014 and 12102014

Racing Results Live Performances (Completed) 39 Purses Paid $1493679 Live Performances (Actual) 39 Racing Days 39 Paid Attendance 0

Total Admission Tax $0

31

Tampa Bay Downs Inc Hillsborough County

Website wwwtampabaydownscom Mailing Address Post Office Box 2007 Oldsmar Florida 34677-7007 Street Address 11225 Race Track Road Tampa Florida 33626-3122

Meet Period 07012014 11292014 to 05032015 and 06302015

Racing Results Live Performances (Completed) 91 Purses Paid Live Performances (Actual) 91 Racing Days 91 Paid Attendance

Total Admission Tax

Telephone Fax

$15244870

101165 $20675

8138554401 8138543539

Tropical Park LLC Churchill Downs Inc

Dade County See Calders contact information for detail

Meet Period 09112014 to 10042014 and 05232015 to 06282015 at Gulfstream Park

Racing Results Live Performances (Completed) 40 Purses Paid Live Performances (Actual) 40 Racing Days 40 Paid Attendance

Total Admission Tax

$0

0 $0

32

QUARTER HORSE PERMITHOLDERS

There are five permitholders conducting quarter horse racing performances at five tracks located in the State of Florida In Fiscal Year 20142015 a total of 117 completed performances were conducted an increase of approximately 17 percent from the previous fiscal year

During Fiscal Year 20142015 handle wagered on live quarter horse performances decreased by approximately five percent Intertrack handle wagered on broadcasts of performances increased by approximately 68 percent Simulcast handle wagered on broadcasts of performances from outside the state had no changes along with intertrack simulcast handle Overall total handle increased by approximately two percent for the Florida quarter horse industry

Total quarter horse revenue to the state during Fiscal Year 20142015 increased by approximately 16 percent The quarter horse industry accounted for approximately 11 percent of Floridarsquos total revenue and 03 percent of total handle from pari-mutuel performances

Permitholders reported paying a total of $6391000 in purses For more detail on purses paid please refer to the following information by permitholder The Florida Quarter Horse Breedersrsquo and Ownersrsquo Association was able to confirm the amount of purses paid reported by Hialeah Park

The division reports only paid attendance and does not include free admissions or complimentary passes in its data

Total Performances (Completed) (1) 117 Total Paid Attendance 0 (1) Performances where eight or more races were held

Total Performances (Actual) 119

Total Racing Days 66 Total Admission Tax $0

Gretna Racing LLC Gadsden County

Website wwwcreekentertainmentcom Mailing Address Post office Box 70 Grenta Florida 32332 Telephone

Street Address 501 Racetrack Drive Gretna Florida 32332

Meet Period 07052014 to 10052014

Racing Results Live Performances (Completed) 38 Purses Paid $167000 Live Performances (Actual) 38 Racing Days 10 Paid Attendance 0

Total Admission Tax $0

8508756920

Hamilton Downs Horsetrack LLC Hamilton County

Mailing Address 6968 US Highway 129 Jasper Florida 32052-6774 Telephone

Street Address 2220 Northwest County Road 143 Jennings Florida 32053 Fax

Meet Period 06142015 to 06182015

Racing Results Live Performances (Completed) 20 Purses Paid $22000 Live Performances (Actual) 20 Racing Days 5 Paid Attendance 0

Total Admission Tax $0

3866380011

3866380033

Hialeah Park South Florida Racing Association LLC

Dade County

Website wwwhialeahparkcasinocom Telephone Mailing Address Post Office Box 158 Hialeah Florida 33011 Fax Street Address 2200 East 4th Avenue Hialeah Florida 33010

Meet Period 12262014 to 03032015

Racing Results Live Performances (Completed) 39 Purses Paid $5852000 Live Performances (Actual) 40 Racing Days 40 Paid Attendance 0

Total Admission Tax $0

3058858000 3058878006

33

Ocala Breeders Sales Company Inc Marion County

Website wwwobssalescom Telephone Mailing Address Post Office Box 99 Ocala Florida 34478-0099 Fax Street Address 1701 Southwest 60th Avenue Ocala Florida 34474-1800

Meet Period 1272015

Racing Results Live Performances (Completed) 0 Purses Paid $310000 Live Performances (Actual) 1 Racing Days 1 Paid Attendance 0

Total Admission Tax $0

3522372154 3522372357

South Marion Real Estate Holdings LLC Central Florida Gaming LLC

Marion County

Mailing Address Post Office Box 6331 Ocala Florida 34478 Telephone Street Address 6390 SE 177th Place Summerfield Florida 34491 Fax

Meet Period 07012014 to 07102014

Racing Results Live Performances (Completed) 20 Purses Paid $40000 Live Performances (Actual) 20 Racing Days 10 Paid Attendance 0

Total Admission Tax $0

3528177522 None Listed

34

~ ra- HARNESS PERMITHOLDERS

PARI-MUTUEL INDUSTRY

Pompano Park is the only permitholder conducting harness horse racing performances in the State of Florida A total of 126 completed performances including charity and scholarship performances were conducted during this past fiscal year which is the same as the previous year

During Fiscal Year 20142015 handle wagered on live harness performances increased by approximately three percent Intertrack handle wagered on broadcasts of live Florida harness performances increased by approximately 33 percent Simulcast handle wagered on broadcasts of performances from outside the state increased by approximately seven percent while intertrack simulcast handle increased by approximately six percent Overall total handle increased by approximately seven percent for the Florida harness industry

Total revenue to the state during Fiscal Year 20142015 increased by approximately four percent from the prior fiscal year The harness industry accounted for approximately 73 percent of Floridarsquos total revenue and 58 percent of total handle from pari-mutuel performances

Pompano Park reported paying $8614066 in purses For more detail on purses paid please refer to the information below The Florida Standardbred Breedersrsquo and Ownersrsquo Association was able to confirm the amount of purses paid reported by Pompano Park

The division reports only paid attendance and does not include free admissions or complimentary passes in its data

Total Performances (Completed) (1) 126 Total Paid Attendance 0 (1) Performances where eight or more races were held

Total Performances (Actual) 126

Total Racing Days 126 Total Admission Tax $0

Isle Casino and Racing at Pompano Park PPI Inc

Broward County

Website pompano-parkisleofcapricasinoscom Telephone 9549722000 MailingStreet Address 777 Isle of Capri Circle Pompano Beach Florida 33069-3104 Fax 9549700882

Meet Period 10042014 to 06272015

Racing Results Live Performances (Completed) 126 Purses Paid $8614066 Live Performances (Actual) 126 Racing Days 126 Paid Attendance 0

Total Admission Tax $0

SUMMARY

During Fiscal Year 20142015 the total handle wagered for all industries exceeded $779 million a decrease of approximately eight percent from the prior fiscal year Total pari-mutuel completed performances including charity and scholarship performances conducted during Fiscal Year 20142015 increased by approximately one percent from the previous fiscal year

The state realized revenue from performances of approximately $109 million a decrease of roughly eight percent from the prior fiscal year Of the $109 million collected greyhound permitholders accounted for 303 percent thoroughbreds for 581 percent harness for 73 percent jai alai for 32 percent and quarter horse for 11 percent

Total paid attendance decreased approximately two percent from the prior year The division reports only paid attendance and does not include free admission or complimentary passes in its data

35

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 50 national champions Florida also produced ldquoAffirmedrdquo the eleventh horse to have swept the Triple Crown (1978) OcalaMarion County Florida is home to some of the leading breeding farms in the country The industry boasts 19 classic wins (Kentucky Derby Preakness Stakes and Belmont Stakes) 26 Breedersrsquo Cup Day champions and six horses of the year

The Florida Thoroughbred Breedersrsquo and Ownersrsquo Association (FTBOA) funds the Florida-bred Stakes Program which is implemented at Floridas Thoroughbred racetracks Through a percentage of pari-mutuel handle Florida Thoroughbred permitholders contributed $7685619 to the FTBOA during Fiscal Year 20142015 The FTBOA paid out $4988595 in Breedersrsquo Awards and $1294250 through the Florida-bred Stakes Program The Florida-bred Stakes Program includes ldquoFlorida Sire Stakesrdquo at Gulfstream Park ldquoSunshine Millions Previewrdquo at Gulfstream Park West ldquoFlorida Cup Dayrdquo at Tampa Bay Downs and additional funds for supplements to Florida-bred Preferred Stakes Races during the Gulfstream and Tampa Bay Downsrsquo meets

The Florida Standardbred Breedersrsquo and Ownersrsquo Association a non-profit organization and the only organized representative of Standardbred horsemen in the State of Florida is the designated association for the allocation and distribution of funds for Florida-bred racing Promotional activities include providing breeder and stallion awards for eligible Florida-bred horses during Pompano Parkrsquos 20142015 meet as well as awards for Florida Breedersrsquo Stake races The FSBOA also inaugurated a Breeder Incentive program in 2014 with the goal of offering Standardbred breeders a financial reward for the production of Florida-bred foals This program will continue in future years 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 $1013697

Section 5502625(5)(a) Florida Statutes designates the Florida Quarter Horse Breedersrsquo and Ownersrsquo Association (FQHBOA) as the authorized organization to receive breeders and awards payments from the permitholders and make payments in accordance with Florida Statutes

By agreement Hialeah Park pays 2 percent of the total purse to FQHBOA for breedersrsquo and ownersrsquo awards This is in excess of statutory requirements Other tracks pay a sum equal to the breaks plus one percent of all pari-mutuel pools conducted during their meets for supplementing purses and prizes for the general promotion of owning and breeding quarter horses in Florida as authorized in Florida Statutes

During 20142015 $115000 was paid out to 63 ownersrsquo and breedersrsquo in awards Each fiscal year total awards have increased since itrsquos first awards in 20092010

Note This promotional program information is provided by respective Breeders and Owners Associations

36

UNIVERSITY OF FLORIDA COLLEGE OF VETERINARY MEDICINE RACING LABORATORY

The Florida Racing Laboratory in the College of Medicine at the University of Florida is an International Organization for Standardization ISO 17025 accredited laboratory that employs various procedures to detect and identify prohibited drugs medications stimulants depressants hypnotics local anesthetics and drug-masking agents in the blood urine or other bodily fluids of racing horses and greyhounds

During Fiscal Year 20142015 the Laboratory received and processed 67587 samples and performed 254238 analyses The vigilant monitoring of samples by the Laboratory serves to deter the use of prohibited drugs in racing animals in Florida

Horse UrineBlood Greyhound Urine 1 Investigative Samples Received 16337 51233 17 Samples Analyzed 16280 30340 17 Number of Analyses 76382 177815 41 Positives 163 9 NA

1 Volume Not Sufficient For Testing 21711 (424 of total number of samples received) Note From January 31 2015 through June 14 2015 there were 14509 greyhound samples collected Of this total 5296 were testable samples and 9213 were quantity not sufficient for analysis During this timeframe there were 2398 attempts to collect samples from greyhounds that did not urinate

DRUG POSITIVES FOR FISCAL YEAR 20142015

Types of Positives (ARCI Drug Class) Horse Greyhound Acepromazine metabolite (3) 5 0

Acepromazine metabolite (3) Methocarbamol (4) Phenylbutazone (na) 1 0

Benzoylecgonine (1) 0 3

Boldenone (3) 4 0

Carprofen (4) 0 1

Clenbuterol (3) 51 0

Clenbuterol (3) Flunixin (4) 1 0

Dimethylsuloxide (DMSO) (5) 15 0

Flunixin (4) 5 2

Glycopyrrolate (3) 1 0

Ibuprofen (4) Methocarbamol (4) 1 0

Isoxsuprine (4) 1 0

Methocarbamol (4) 5 0

Naproxen (4) 1 0

Naproxen (4) Phenylbutazone (na) 1 0

Phenylbutazone (NA) 56 0

Procaine (3) 2 2

Testosterone (3) 5 0

Testosterone (3) Boldenone (3) 1 0

Testosterone (3) Nandrolone (3) Dimethylsuloxide (DMSO) (5) 3 0

Theobromine (4) 0 1

Zipaterol (2) 4 0

TOTALS 163 9

Class (1) Stimulant and depressant drugs that have the highest potential to affect performance and that have no generally accepted meidcal use in the racing horse

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 horse but the pharmacology of which

suggests less potential to affect performance than drugs in Class 2 Class (4) This class includes therapeutic medications that would be expected to have less potential to affect performance than those

in Class 3 Class (5) This class includes therapeutic medications for which concentration limits have been established by the racing jurisdictions

as well as certain miscellaneous agents such as dimethylsulfoxide (DMSO) and other medications as determined by the regulatory bodies

37

F

INA

NC

IAL

ST

AT

EM

EN

TS

DIVISION OF PARI-MUTUEL WAGERING SUMMARY OF STATE REVENUE FROM PARI-MUTUEL CARDROOM

SLOT ACTIVITIES AND INDIAN GAMING COMPACT FISCAL YEAR 20142015

State Revenue From Regular Performances Tax on Attendance $ 32258 Daily License Fees 2317268 Tax on Handle 8543609

State Revenue From Pari-Mutuel Performances (1) $ 10893135

Other State Revenue Occupational Licenses $ 525302 Fingerprint Fees 235539 Escheated Tickets (2) 795228 Racing Scholarship Funds (2) 0 PMW Trust Fund - Drug Fines 87650 Miscellaneous Revenue 32581 General Revenue Fund - Other Fines 20025

Other State Revenue $ 1696325

Total Pari-Mutuel State Revenue $ 12589460

State Revenue From Cardrooms Table Fees $ 693000 Gross Receipts(3) 13589789 Occupational Licenses 184502

Total State Revenue From Cardrooms $ 14467291

State Revenue From Slots CompulsiveAddictive Gambling Fee (4) $ 1750000 Facility License Fee (4) 14000000 Slot Taxes(5) 182584841 Fingerprint Fees 30028 Occupational Licenses 337334 Miscellaneous Revenue 5572 Miscellaneous Fines 11300

Total State Revenue From Slots $ 198719075

Total State Revenue Generated From Pari-Mutuel Cardroom and Slots $ 225775826

State Revenue From Indian Gaming Compact Indian Gaming Compact (6) $ 255610619 Indian Gaming Compact Reimbursements 253772

Total State Revenue From Indian Gaming Compact $ 255864391

TOTAL STATE REVENUE GENERATED $ 481640217

(1) Daily license fees and taxes reported above reported above are amounts collected and not reflect amounts due

(2) Escheated tickets and Racing Scholarship Funds are distributed to the Department of Education

(3) One-half of cardroom gross receipts is deposited into the General Revenue Fund

(4) Both amounts include payments from Calder Casio and Race Course Gulfstream Park Racing and Casino Mardi Gras Racetrack and Gaming Center Isle Casino and Racing at Pompano Park Flagler Dog Track and Magic City Casino Miami Jai Alai and South Florida Racing Association (Hialeah Park)

(5) Slot taxes are distributed to the Department of Education

(6) Indian Gaming Compact payments are deposited into the General Revenue Fund

38

DEPARTMENT OF BUSINESS amp PROFESSIONAL REGULATION DIVISION OF PARI-MUTUEL WAGERING

BALANCE SHEET SPECIAL REVENUE FUND

FOR FISCAL YEAR ENDED JUNE 30 2015

2015 2014

ASSETS

Cash with State Treasurer Investments at cost Accounts receivable Taxes receivable Allowance for uncollectibles Interest receivable Due from state funds

$ 753311 3254344

368284 15699389

(36217) 5066

286564

$ 6567906731219

34812815266142

(32884)11371

175988

TOTAL ASSETS $ 20330741 $ 23156753

LIABILITIES amp FUND EQUITY Liabilities Accounts payable $ 98554 $ 131567 Accrued salaries 282993 245289 Due to other funds 15432 4325 Due to other state agencies 14092160 13612023 Due to general revenue 685418 665939 Compensated absences - 9313

Total Liabilities 15174556 14668455

Fund Equity Unreserved 5156185 8488298

Total Fund Equity 5156185 8488298

TOTAL LIABILITIES amp FUND EQUITY $ 20330741 $ 23156753

The financial statements and notes are for informational purposes only

39

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 2015

FINAL 2015 2014

BUDGET ACTUAL VARIANCE ACTUAL

REVENUES

Fees Charges Commissions and Sales

Licenses and Permits

Taxes

Fines Forfeits Judgments and Settlements

Interest and Dividends Net

Refunds

Miscellaneous Receipts

$ 19552155

552304

197324441

212335

29537

250000

211412

$ 19301397

712058

198093473

95112

122153

254983

31106

$ (250758) $

159754

769032

(117223)

92616

4983

(180306)

19569151

502696

190162520

116787

84893

270769

213872

Total Revenues 218132184 218610282 478098 210920688

EXPENDITURES CURRENT OPERATING

Salaries

Other Personal Services

Other Operating Expenditures

Operation of Motor Vehicles

Risk Management

State Attorney-Slots

PMW Lab Services

PMW Compliance System

TrDMSHR SVCSSTW Contract

Cardroom Tax Distribution

Other Contracted Services

Compulsive Gambling Prevention

Racing Animal Med Research

OPERATING CAPITAL OUTLAY

Acquisition of Motor Vehicles

Assessment for Fingerprinting

Service Charge to General Revenue

Refunds

Transfer to FDLE Slots Investigation

Transfers to Other Funds

Transfers to General Revenue

7104979 1677615 976075 81743

169792 222971

2266000 296476 58635

1800000 141731 930000 100000

23895 24802

460400 3150000 164650

‐188594212

27000000

6494226 1465527 842849 61944

169792 222971

2266000

246396 58635

1701933 29530

930000 93633 12523 20385

374197 2859023

13173 -

184079657

20000000

610753

212087

133226

19799

-

-

-

50080

-

98067

112201

0

6367

11372

4417

86203

290977

151477

-

4514555

7000000

6429448

1237420

736549

78141

105689

208651

2266000

246415

57114

1658542

31082

600000

100000

32240

54798

320769

2937007

132397

-

175530395

18500000

Total Expenditures 235243976 221942395 13301581 211262657

Excess (Deficiency) of Revenues Over (Under) Expenditures

FUND BALANCE JULY 1 2014

(17111792)

8488298

(3332113)

8488298

(12823484)

-

(341969)

8830267

FUND BALANCE JUNE 30 2015 $ (8623494) $ 5156185 $ (12823484) $ 8488298 (1) (1)

(1) Does not include budget of $37000000 for category 190000 Investments Actual expenditures for category 190000 were closed into the investment account

The financial statements and notes are for informational purposes only

40

CA

RD

RO

OM

PA

RI-

MU

TU

EL

AN

DS

LO

T S

TA

TU

TE

MA

TR

IX

STATUTE TOPIC GREYHOUND JAI ALAI THOROUGHBRED HARNESS QUARTER HORSE

FEES $80 per race $40 per game $100 per race $100 per race $100 per race

Daily License Fees On Live

On-track Handle

5500951(1)(a) FS 5500951(1)(a) FS 5500951(1)(a) FS 5500951(1)(a) FS 5500951(1)(a) FS

$80 per race but not to exceed $40 per game but not to exceed $100 per race but not to exceed $100 race but not to exceed $500 $100 per race but not to exceed Daily License $500 per day $500 per day $500 per day per day $500 per day

Fees On Simulcast Handle

5500951(1)(a) FS 5500951(1)(a) FS 5500951(1)(a) FS 5500951(1)(a) FS 5500951(1)(a) FS

OUTS (ESCHEATS)

Live On-track Handle

Paid to the state of Florida 5501645(2) FS

Paid to the state of Florida 5501645(2) FS

Retained by permitholder 5502633(3) FS

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)

FS FS

Escheats from Arabian races are paid to Florida Arabian Horse Racing Promotion Account 5502633(2)(c) FS

TAXES

Tax On Admissions

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a) FS

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c) FS

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a) FS

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c) FS

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a) FS

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c) FS

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a) FS

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c) FS

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a) FS

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c) FS

Tax On Live On-track Handle

55 of handle except for charity perfomances which is 76 of handle 5500951(3)(b)1 FS

Effective July 1 2000 a permitholder may not be taxed at a higher rate than 2 5500951(3)(d) FS

05 of handle 55009515(2)(a) FS

05 of handle 55009512(2)(a) FS

1 of handle 5500951(3)(a) FS

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) FS

Allows permitholders to receive jai alai games from out-of-state and are subject to taxation under 5500951 and 55009511 5503551(4) FS

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) FS

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) FS

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) FS

This matrix represents a summary of 2014 Statutes Please refer to the cite noted by statutory topic for specific language governing pari-mutuel wagering

41

STATUTE TOPIC GREYHOUND JAI ALAI THOROUGHBRED HARNESS QUARTER HORSE

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 5500951(3)(b)1 and 5500951(3)(c)1 FS

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 FS

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 FS

39 of intertrack and intertrack simulcast handle for greyhound permitholders located in the same market area specified in 550615(9) 5500951(3)(c)2 FS

71 of intertrack and intertrack simulcast handle 5500951(3)(b)2 and 5500951(3)(c)1 FS

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 FS

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) FS

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

2 of intertrack handle 5500951(3)(c)1 FS

24 of intertrack simulcast handle 5500951(3)(c)1 and 55009515(5) FS

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 FS

05 of intertrack simulcast handle if guest track is a thoroughbred track located more than 35 miles from host track 55009515(5) FS

33 of intertrack handle 5500951(3)(c)1 FS

15 of intertrack simulcast handle 5500951(3)(c)1 FS

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 FS

2 of intertrack handle 5500951(3)(c)1 FS

24 of intertrack simulcast handle 5500951(3)(c)1 and 55009515(5) FS

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 FS

Year then tax on handle is 23 5500951(3)(c)2 FS

CHARITY PERFORMANCES

Maximum of five days Maximum of five days Maximum of five days Maximum of five days Maximum of five days 5500351(1) FS 5500351(1) FS 5500351(1) FS 5500351(1) FS 5500351(1) FS

Permitholders are allowed to Permitholders are allowed to One additional scholarship day to conduct one additional day to be conduct two additional tracks located in Hillsborough designated as ldquoGreyhound Adopt- performances known as ldquoRetired County for the benefit of Pasco-A-Pet Day Proceeds are paid to Jai Alai Playersrsquo Charity Dayrdquo for a Hernando Community College bona fide organizations that fund to benefit retired jai alai 5500351(6)(a) and promote the adoption of players 5500351(8) FS 5500351(6)(b) FS greyhounds 5501648(2) FS

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 FS

This matrix represents a summary of 2014 Statutes Please refer to the cite noted by statutory topic for specific language governing pari-mutuel wagering

42

STATUTE TOPIC GREYHOUND JAI ALAI THOROUGHBRED HARNESS QUARTER HORSE

TAX CREDITS amp EXEMPTIONS

(excluding charity performances

unless otherwise noted)

Tax exemption of $360000 per state fiscal year or $500000 for three permitholders that held a full live schedule in 1995 and closest to another state authorizing greyhound racing 55009514(1) FS

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) FS

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 is paid directly to the Jockeys Guild by the permitholders 55009515(6) FS

Tax credit each state fiscal year equal to daily license fee on live races in previous state fiscal year 5500951(1)(a) FS

Allows each permitholder that cannot utilize the full amount of the tax exemption or daily license fee tax creditelect once per state fiscal year to transfer the unused portion to a greyhound permitholder acting as a host track for intertrack wagering 5500951(1)(b) FS

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 FS

$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 FS

Tax credit each state fiscal year in an amount equal to the amount remitted in escheated tickets in prior state fiscal year 5501647 FS

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) FS

This matrix represents a summary of 2014 Statutes Please refer to the cite noted by statutory topic for specific language governing pari-mutuel wagering

43

STATUTE TOPIC STATUTE REFERENCE SUMMARY

FEES

Cardroom Table Fees 849086(5)(d) FS Annual fee for each facility is $1000 for each table to be operated at the cardroom

TAXES

Tax On Cardroom Gross Receipts

849086(13)(a) FS

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts Pursuant to Section 849086(13)(c) FS one-half credited to Pari-Mutuel Wagering Trust Fund and one-half being credited to the General Revenue Fund

Tax On Admissions 849086(13)(b) FS

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

FINES

Administrative Fine 849086(14)(c) FS An administrative fine up to $1000 for each violation may be imposed on any person who has violated or failed to comply with the provisions of Section 849086 FS

ANNUAL DISBURSEMENT TO COUNTIES AND MUNICIPALITIES

Annual Disbursement To Counties and Municipalities

849086(13)(h) FS One-quarter of moneys deposited into the Pari-Mutuel Wagering Trust Fund shall by October 1 of each year be distributed to the local counties or municipalities where the approved cardrooms are located

This matrix represents a summary of 2014 Statutes Please refer to the cite noted by statutory topic for specific language governing operation of cardooms

44

STATUTE TOPIC STATUTE REFERENCE SUMMARY

FEES

Slot License Fee 551106(1)(a) FS Annual fee for each slot machine facility is $2 million paid with the initial license application and annual 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 551106(3) FS

The tax rate on slot machine revenues is 35 Payment for the tax on slot machine revenues shall be remitted by 3 pm on the 5th day of each calendar month for taxes imposed and collected for the preceding calendar month If the 5th day of the calendar month falls on a weekend payments shall be remitted by 3 pm the first Monday following the weekend

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 for 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 Penalties

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 2014 Statutes Please refer to the cite noted by statutory topic for specific language governing slot operations

45

  • Table of Contents 2014-2015
  • Overview 2014-15
  • Division overview 1415
  • Events Shaping 2014-15
  • Fiscal Years Comparative Data 2014-15
  • PMW Graphs 2014-2015
  • PMW Handle Statistics 2014 2015
  • Guest Handle by Host 2014-2015
  • 20142015 Charity-scholarship
  • Cardroom Statistics 2014-2015
  • Cardroom Revenue 2014 2015
  • Slot Comparative Data 2014-2015
  • Daily revenue per machine 14-15
  • 2014-15 permitholder map for report
  • Permitholder Contact Operating In 84rd annual rpt
  • Promotional Programs for FL Horses 20142015
  • Drug Positives for 2014-15
  • Summary of State Revenue 2014-2015 (Final
  • PMW 06 30 15 Final Report
  • PMW Statute Matrix 2014-2015
  • Cardroom Statute Matrix 2014-2015
  • Slot Statute Matrix 20142015
  • Annual Report Cover 2416pdf
    • Florida Department of Business and Professional Regulation
Page 27: Division of Pari-Mutuel Wagering Annual Report …...2016/03/07  · This annual report encompasses the fiscal year which began July 1, 2014, and ended June 30, 2015. This is the 84th

D

AT

A B

Y P

ER

MIT

HO

LD

ER

FA

CIL

ITY

Pari-Mutuel Permitholders with 2014-2015 Operating Licenses

--0

0

-0 -I

Pensacola Greyhound Track

bestbet Jacksonville

Orange Park Kennel Club

St Johns Greyhound Park

Creek Entertainment Gretna

Ocala Poker amp Jai Alai

Daytona B K C West Volusia

Sanford Orlando Penn Sanford

Orlando Jai Alai

Melbourne Greyhound Park

Sarasota Kennel Club

Fort Pierce Jai Alai

Naples Fort Myers Greyhound

Palm Beach K C P B Greyhound

The Isle at Pompano Park

Mardi Gras Casino Racetrack

Dania J A Dania Summer J A

Gulfstream GPTARP Tropical

Calder Casino

Miami Summer

8 Jai Alai

5 Thoroughbred

1 Harness

1 Limited Intertrack Wagering License (5506308 FS)

Hamilton Jai Alai C C

8 Slot Machine Gaming Facilities

C 24 Cardrooms

C

C

C

C

C

C

C

C

C

C

C

Ocala Breedersrsquo Sales

Tampa Bay Downs

Derby Lane

Tampa Greyhound Track

19 Greyhound

C

C

Key

S

S

S

S

C

C

C

5 Quarter Horse

Hialeah Park

S

S

C

Hamilton Downs

South Marion

C

Ebro Greyhound ParkC

C S

Ocala Breedersrsquo Sales

C

S

Flagler Dog Track amp Magic City Casino C S Facilities where two or more permits operate 2014 October 23

24

GREYHOUND PERMITHOLDERS

Florida remains the leader in greyhound racing in the United States with 19 permitholders operating at 12 tracks throughout the state A total of 3515 completed performances including charity and scholarship performances were conducted during this past fiscal year a minimal change from the previous year

During Fiscal Year 20142015 handle wagered on live greyhound performances decreased by approximately two percent Intertrack handle wagered on broadcasts of live Florida greyhound performances decreased by approximately three percent Simulcast handle wagered on broadcasts of performances from outside the state increased by approximately two percent Intertrack simulcast handle wagered on broadcast of performances from outside the state increased by approximately 15 percent Overall there was a decrease in total handle by approximately one percent for the Florida greyhound industry

Total paid attendance decreased by approximately three 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 approximately four percent during Fiscal Year 20142015 The greyhound industry accounted for approximately 303 percent of Floridarsquos total revenue and 319 percent of total handle from pari-mutuel performances

Greyhound permitholders reported paying a total of $25631721 in purses during Fiscal Year 20142015 For more detail on purses paid please refer to the following information by permitholder The division was able to confirm reported purse amounts from the weekly purse reports submitted in accordance with Section 61D-8006 Florida Administrative Code

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 Section 5501647 Florida Statutes provides a greyhound permitholder with credits in an amount equal to the uncashed pari-mutuel tickets remitted in the prior state fiscal year to the state which is applied against any taxes imposed the next fiscal year Additionally Section 5501647 Florida Statutes requires each permitholder to pay an amount not less than 10 percent of the credit provided by this section to any bona fide organization that promotes or encourages the adoption of greyhounds During Fiscal Year 20142015 total contributions provided to greyhound adoption units amounted to $136466 which exceeded the minimum statutory requirement

Total Live Performances (Completed) (1)

(1) Performances where eight or more races were h

3515 eld

Total Paid Attendance 276495

Total Live Performances (Actual) 3530 Total Admission Tax $11585

Total Racing Days 2392

Daytona Beach Kennel Club Inc Volusia County

Website wwwdaytonagreyhoundcom Telephone MailingStreet Address 960 South Williamson Boulevard Daytona Beach Florida 32114-7247 Fax

Meet Period 12152014 to 06302015

Racing Results Live Performances (Completed) 248 Purses Paid $1002456 Live Performances (Actual) 250 Racing Days 168 Paid Attendance 0

Total Admission Tax $0

3862526484 3862524808

Derby Lane St Petersburg Kennel Club Inc

Pinellas County

Website wwwderbylanecom MailingStreet Address 10490 Gandy Boulevard St Petersburg Florida 33702-2395 Telephone

Fax

Meet Period 01012015 to 06302015

Racing Results Live Performances (Completed) 207 Purses Paid $2197236 Live Performances (Actual) 207 Racing Days 155 Paid Attendance 0

Total Admission Tax $0

7278123339 7278123305

25

Ebro Greyhound Park Washington County Kennel Club Inc

Washington County

Website wwwgoebrocom Telephone MailingStreet Address 6558 Dog Track Road Ebro Florida 32437-1142 Fax

Meet Period 07012014 to 09202014 and 05022015 to 06302015

Racing Results Live Performances (Completed) 184 Purses Paid $463061 Live Performances (Actual) 184 Racing Days 92 Paid Attendance 8844

Total Admission Tax $323

8502343943 8505354442

Flagler Dog Track West Flagler Associates Ltd

Dade County

Website wwwmagiccitycasinocom Mailing Address Post Office Box 350940 Miami Florida 33135-0940 Telephone Street Address 401 NW 38th Court Miami Florida 33126-5638 Fax

Meet Period 07012014 to 10252014 and 06022015 to 06302015

Racing Results Live Performances (Completed) 153 Purses Paid $3396362 Live Performances (Actual) 163 Racing Days 103 Paid Attendance 0

Total Admission Tax $0

3056493000 3056314529

HampT Gaming Inc Dade County

See Mardi Gras Racetrack and Gaming Centers contact information for detail

Meet Period 02152015 to 04302015 at Mardis Gras

Racing Results Live Performances (Completed) 106 Purses Paid $1055684 Live Performances (Actual) 106 Racing Days 53 Paid Attendance 0

Total Admission Tax $0

Jacksonville Kennel Club Inc Jacksonville Greyhound Racing Inc

Duval County

Website wwwbestbetjaxcom Mailing Address Post Office Box 959 Orange Park Florida 32067-0959 Telephone Street Address 201 Monument Road Jacksonville Florida 32225-8106 Fax

Meet Period 07022014 to 09282014 at Orange Park

Racing Results Live Performances (Completed) 104 Purses Paid $931749 Live Performances (Actual) 104 Racing Days 77 Paid Attendance 0

Total Admission Tax $0

9046460001 9046460420

Jefferson County Kennel Club Inc Jefferson County

Mailing Address Post Office Box 400 Monticello Florida 32345-0400 Telephone Street Address 3079 North Jefferson Street Monticello Florida 32344-5685 Fax

Jefferson County license was suspended during the 20142015 year therefore no live Meet Period

performances were conducted Racing Results Live Performances (Completed) 0 Purses Paid $0 Live Performances (Actual) 0 Racing Days 0 Paid Attendance 0

Total Admission Tax $0

8509972561 8509973871

License Acquisitions LLC (Palm Beach Greyhound Racing) Palm Beach County

See Palm Beach Kennel Clubs contact information for detail

Meet Period 07012014 to 09302014 at Palm Beach Kennel Club

Racing Results Live Performances (Completed) 118 Purses Paid $986937 Live Performances (Actual) 118 Racing Days 92 Paid Attendance 6777

Total Admission Tax $91

26

Mardi Gras Racetrack and Gaming Center Hartman and Tyner Inc

Broward County

Website wwwmgflacom MailingStreet Address 831 North Federal Highway Hallandale Beach Florida 33009-2410

Meet Period 12012014 to 02142015

Racing Results Live Performances (Completed) 105 Purses Paid Live Performances (Actual) 106 Racing Days 53 Paid Attendance

Total Admission Tax

Telephone Fax

$1027511

0 $0

954-924-3200 9549243143

Melbourne Greyhound Park LLC Brevard County

Website wwwmgparkcom MailingStreet Address 1100 North Wickham Road Melbourne Florida 32935-8941

Meet Period 01022015 to 04182015

Racing Results Live Performances (Completed) 108 Purses Paid Live Performances (Actual) 108 Racing Days 92 Paid Attendance

Total Admission Tax

Telephone Fax

$371026

0 $0

3212599800 3212593437

Naples-Ft Myers Greyhound Track Southwest Florida Enterprises Inc

Lee County Website wwwnaplesfortmyersdogscom Mailing Address Post Office Box 2567 Bonita Springs Florida 34133-2567 Street Address 10601 Bonita Beach Road SW Bonita Springs Florida 34135-5620

Meet Period 10312014 to 05252015

Racing Results Live Performances (Completed) 398 Purses Paid Live Performances (Actual) 399 Racing Days 191 Paid Attendance

Total Admission Tax

Telephone Fax

$1701827

159675 $10158

2399922411 2399479244

Orange Park Kennel Club Inc Jacksonville Greyhound Racing Inc

Clay County

Website wwwbestbetjaxcom Mailing Address Post Office Box 959 Orange Park Florida 32067-0959 Street Address 455 Park Avenue Orange Park Florida 32073-3101

Meet Period 09292014 to 11302014 and 04272015 to 06292015

Racing Results Live Performances (Completed) 145 Purses Paid Live Performances (Actual) 145 Racing Days 108 Paid Attendance

Total Admission Tax

Telephone Fax

$1339454

0 $0

9046460001 9046460420

Palm Beach Kennel Club Investment Corporation of Palm Beach

Palm Beach County

Website wwwpbkennelclubcom MailingStreet Address 1111 North Congress Avenue West Palm Beach Florida 33409-6317

Meet Period 10012014 to 06302015

Racing Results Live Performances (Completed) 349 Purses Paid Live Performances (Actual) 350 Racing Days 271 Paid Attendance

Total Admission Tax

Telephone Fax

$3313872

25373 $815

5616832222 5614719114

Penn Sanford LLC dba Sanford-Orlando Kennel Club Seminole County

See SOKC LLCs contact information for detail Meet Period 07022014 to 12312014

Racing Results Live Performances (Completed) 146 Purses Paid Live Performances (Actual) 146 Racing Days 115 Paid Attendance

Total Admission Tax

$799409

0 0

27

Pensacola Greyhound Racing LLP Escambia County

Website wwwpensacolagreyhoundtrackcom Mailing Address Post Office Box 12824 Pensacola Florida 32591-2824 Telephone Street Address 951 Dog Track Road Pensacola Florida 32506-8236 Fax

Meet Period 07022014 to 1042014 and 01232015 to 06282015

Racing Results Live Performances (Completed) 160 Purses Paid $827398 Live Performances (Actual) 160 Racing Days 128 Paid Attendance 0

Total Admission Tax $0

8504558595 8504538883

SOKC LLC dba Sanford-Orlando Kennel Club Seminole County

Website wwwsanfordorlandokccom MailingStreet Address 301 Dog Track Road Longwood Florida 32750-6558 Telephone Meet Period 01012015 to 06292015 Fax

Racing Results

Live Performances (Completed) 181 Purses Paid $915315 Live Performances (Actual) 181 Racing Days 129 Paid Attendance 0

Total Admission Tax $0

4078311600 4078313997

Sarasota Kennel Club Inc Sarasota County

Website wwwsarasotakennelclubcom Telephone MailingStreet Address 5400 Bradenton Road Sarasota Florida 34234-2999 Fax

Meet Period 11072014 to 04252015

Racing Results Live Performances (Completed) 193 Purses Paid $791149 Live Performances (Actual) 193 Racing Days 143 Paid Attendance 75826

Total Admission Tax $198

9413557744 9413512207

St Johns Greyhound Park (Bayard Raceways Inc) Jacksonville Greyhound Racing Inc

St Johns County

Website wwwbestbetjaxcom Mailing Address Post Office Box 959 Orange Park Florida 32067-0959 Telephone Street Address 6322 Racetrack Road Jacksonville Florida 32259-2107 Fax

Meet Period 12012014 to 04262015 at Orange Park

Racing Results Live Performances (Completed) 166 Purses Paid $1652523 Live Performances (Actual) 166 Racing Days 124 Paid Attendance 0

Total Admission Tax $0

9046460001 9046460420

Tampa Greyhound Track TBDG Acquisition LLC

Hillsborough County

Website wwwtgtpokercom Mailing Address Post Office Box 8096 Tampa Florida 33674-8096 Telephone Street Address 8300 North Nebraska Ave Tampa Florida 33604-3107 Fax

Meet Period 07012014 to 12312014 at Derby Lane Racing Results Live Performances (Completed) 209 Purses Paid $2113033 Live Performances (Actual) 209 Racing Days 156 Paid Attendance 0 Paid Attendance 0 Total Admission Tax $0 Total Admission Tax $0

8139324313 8139325048

West Volusia Racing Inc Volusia County

See Daytona Beach Kennel Clubs contact information for detail

Meet Period 07012014 to 12132014 at Daytona Beach Kennel Club

Racing Results Live Performances (Completed) 235 Purses Paid $745719 Live Performances (Actual) 235 Racing Days 142 Paid Attendance 0

Total Admission Tax $0

28

JAi ALAI PERMITHOLDERS

Florida was the first state in the nation to conduct jai alai performances with the first fronton being built in 1926 There are eight jai alai permitholders operating at six frontons throughout Florida In fact Florida is now the only state where pari-mutuel wagering on live jai alai games is conducted A total of 925 completed performances including charity and scholarship performances were conducted during this past fiscal year an increase of approximately 19 percent from the previous fiscal year

During Fiscal Year 20142015 handle wagered on live jai alai performances decreased by approximately 39 percent Intertrack handle wagered on broadcasts of live Florida jai alai performances decreased by approximately 43 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 approximately 41 percent for the Florida jai alai industry

Total jai alai revenue to the state decreased by approximately three percent during Fiscal Year 20142015 The jai alai industry accounted for approximately 32 percent of Floridarsquos total revenue and 19 percent of total handle from pari-mutuel performances

Permitholders reported paying a total of $4745469 in playersrsquo awards For more detail on playersrsquo awards paid please refer to the following information by permitholder

Total paid attendance decreased by 100 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 (Completed) (1) 925 Total Paid Attendance 0 (1) Performances where eight or more games were held

Total Performances (Actual) 925

Total Gaming Days 522 Total Admission Tax $0

Dania Jai Alai Dania Entertainment Center LLC

Broward County

Website wwwcasinodaniabeachcom Telephone MailingStreet Address 301 East Dania Beach Boulevard Dania Beach Florida 33004-3016 Fax

Meet Period 10072014 to 12302014

Gaming Results Live Performances (Completed) 180 Paid Attendance 0 Live Performances (Actual) 180 Total Admission Tax $0 Live Operating Days 70 Players Awards Paid $939484

9549272841 9549257529

Dania Summer Jai Alai Dania Entertainment Center LLC

Broward County

See Dania Jai Alais contact information for detail

Meet Period 07012014 to 10062014 at Dania Jai Alai

Gaming Results Live Performances (Completed) 109 Paid Attendance 0 Live Performances (Actual) 109 Total Admission Tax $0 Live Operating Days 55 Players Awards Paid $622035

Ft Pierce Jai Alai Fronton Holdings LLC

St Lucie County

Website wwwcasinomiamijaialicom Telephone MailingStreet Address 1750 South Kings Highway Ft Pierce Florida 34945-3099 Fax

Meet Period 02272015 to 03272015 Miscellaneous Revenue to State $34538 (See Section 55009511(4) Florida Statutes for detail) Gaming Results Live Performances (Completed) 41 Paid Attendance 0 Live Performances (Actual) 41 Total Admission Tax $0 Live Operating Days 21 Players Awards Paid $152543

7724647500 7724640099

29

Hamilton Jai Alai and Poker Richmond Entertainment Inc

Hamilton County

MailingStreet Address 6968 US Highway 129 South Jasper Florida 32052-6774 Telephone Fax

Meet Period 05172015 to 06242015

Gaming Results Live Performances (Completed) 228 Paid Attendance 0 Live Performances (Actual) 228 Total Admission Tax $0 Live Operating Days 38 Players Awards Paid $17000

3866380011 3866380033

Miami Jai Alai Fronton Holdings LLC

Dade County

Website wwwcasinomiamijaialicom Telephone MailingStreet Address 3500 NW 37th Avenue Miami Florida 33142-4923 Fax

Meet Period 11022014 to 04302015

Gaming Results Live Performances (Completed) 153 Paid Attendance 0 Live Performances (Actual) 153 Total Admission Tax $0 Live Operating Days 153 Players Awards Paid $1461314

3056336400 3056347013

Ocala Poker and Jai Alai Second Chance Jai Alai LLC

Marion County

Website wwwocalapokerroomcom Mailing Address Post Office Box 580 Orange Lake Florida 32681-0580 Telephone Street Address 4601 NW Highway 318 Reddick Florida 32686 Fax

Meet Period 02022015 to 03022015 Miscellaneous Revenue to State $22000 (See Section 55009511(4) Florida Statutes for detail) Gaming Results Live Performances (Completed) 41 Paid Attendance 0 Live Performances (Actual) 41 Total Admission Tax $0 Live Operating Days 21 Players Awards Paid $147480

3525912345 3525913402

Orlando Jai Alai RB Jai Alai LLC Seminole County

Website wwworlandoliveeventscom Telephone MailingStreet Address 6405 South Highway 17-92 Fern Park Florida 32730-2057 Fax

Meet Period 04032015 to 05302015

Miscellaneous Revenue to State $15200 (See Section 55009511(4) Florida Statutes for detail) Gaming Results Live Performances (Completed) 43 Paid Attendance 0 Live Performances (Actual) 43 Total Admission Tax $0 Live Operating Days 34 Players Awards Paid $0

4073396221 4078314689

Summer Jai Alai Partnership Dade County

See Miami Jai Alais contact information for detail

Meet Period 08032014 to 10312014 and 05012015 to 06292015 at Miami Jai Alai

Gaming Results Live Performances (Completed) 130 Paid Attendance 0 Live Performances (Actual) 130 Total Admission Tax $0 Live Operating Days 130 Players Awards Paid $1405613

30

THOROUGHBRED PERMITHOLDERS

Florida continues to be a premier thoroughbred racing state with five permitholders operating at three tracks located in Central and South Florida A total of 330 completed performances including charity and scholarship performances were conducted during this past fiscal year a decrease of approximately 21 percent from the previous fiscal year

During Fiscal Year 20142015 handle on live thoroughbred performances increased by approximately four percent Handle from intertrack wagering increased approximately six percent Simulcast handle wagered on broadcasts of performances from outside the state decreased by approximately 46 percent Intertrack simulcast handle decreased by approximately two percent Overall total handle decreased by approximately 11 percent for the Florida thoroughbred industry

Total thoroughbred revenue to the state during Fiscal Year 20142015 decreased by approximately 12 percent from the prior year The thoroughbred industry accounted for approximately 581 percent of Floridarsquos total revenue and 601 percent of total handle from pari-mutuel performances

Permitholders reported paying a total of $86208744 in purses For more detail on purses paid please refer to the following information by permitholder The Florida Thoroughbred Breedersrsquo and Ownersrsquo Association did not dispute the amount of purses paid reported by the permitholders

Total paid attendance increased by eight 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 (Completed) (1) 330 Total Paid Attendance 101165

(1) Performances where eight or more races were held

Total Performances (Actual) 391

Total Racing Days 335 Total Admission Tax $20675

Calder Race Course Inc Churchill Downs Inc

Dade County

Website wwwcaldercasinocom Telephone MailingStreet Address 21001 NW 27th Avenue Miami Gardens Florida 33056-1461 Fax

Meet Period 10082014 to 11302014

Racing Results Live Performances (Completed) 40 Purses Paid $7375507 Live Performances (Actual) 100 Racing Days 44 Paid Attendance 0

Total Admission Tax $0

3056251311 3056252505

Gulfstream Park Racing Association Inc Stronach Group Broward County

Website wwwgulfstreamparkcom Telephone MailingStreet Address 901 South Federal Highway Hallandale Beach Florida 33009-7124 Fax

Meet Period 07012014 and 12062014 to 05222015 and 06302015

Racing Results Live Performances (Completed) 120 Purses Paid $62094688 Live Performances (Actual) 121 Racing Days 121 Paid Attendance 0

Total Admission Tax $0

9544547000 9544576291

Gulfstream Park Thoroughbred After Racing Program Inc Stronach Group Broward County

See Gulfstream Park Racing Association Incs contact information for detail

Meet Period 07042014 to 9072014 and 12102014

Racing Results Live Performances (Completed) 39 Purses Paid $1493679 Live Performances (Actual) 39 Racing Days 39 Paid Attendance 0

Total Admission Tax $0

31

Tampa Bay Downs Inc Hillsborough County

Website wwwtampabaydownscom Mailing Address Post Office Box 2007 Oldsmar Florida 34677-7007 Street Address 11225 Race Track Road Tampa Florida 33626-3122

Meet Period 07012014 11292014 to 05032015 and 06302015

Racing Results Live Performances (Completed) 91 Purses Paid Live Performances (Actual) 91 Racing Days 91 Paid Attendance

Total Admission Tax

Telephone Fax

$15244870

101165 $20675

8138554401 8138543539

Tropical Park LLC Churchill Downs Inc

Dade County See Calders contact information for detail

Meet Period 09112014 to 10042014 and 05232015 to 06282015 at Gulfstream Park

Racing Results Live Performances (Completed) 40 Purses Paid Live Performances (Actual) 40 Racing Days 40 Paid Attendance

Total Admission Tax

$0

0 $0

32

QUARTER HORSE PERMITHOLDERS

There are five permitholders conducting quarter horse racing performances at five tracks located in the State of Florida In Fiscal Year 20142015 a total of 117 completed performances were conducted an increase of approximately 17 percent from the previous fiscal year

During Fiscal Year 20142015 handle wagered on live quarter horse performances decreased by approximately five percent Intertrack handle wagered on broadcasts of performances increased by approximately 68 percent Simulcast handle wagered on broadcasts of performances from outside the state had no changes along with intertrack simulcast handle Overall total handle increased by approximately two percent for the Florida quarter horse industry

Total quarter horse revenue to the state during Fiscal Year 20142015 increased by approximately 16 percent The quarter horse industry accounted for approximately 11 percent of Floridarsquos total revenue and 03 percent of total handle from pari-mutuel performances

Permitholders reported paying a total of $6391000 in purses For more detail on purses paid please refer to the following information by permitholder The Florida Quarter Horse Breedersrsquo and Ownersrsquo Association was able to confirm the amount of purses paid reported by Hialeah Park

The division reports only paid attendance and does not include free admissions or complimentary passes in its data

Total Performances (Completed) (1) 117 Total Paid Attendance 0 (1) Performances where eight or more races were held

Total Performances (Actual) 119

Total Racing Days 66 Total Admission Tax $0

Gretna Racing LLC Gadsden County

Website wwwcreekentertainmentcom Mailing Address Post office Box 70 Grenta Florida 32332 Telephone

Street Address 501 Racetrack Drive Gretna Florida 32332

Meet Period 07052014 to 10052014

Racing Results Live Performances (Completed) 38 Purses Paid $167000 Live Performances (Actual) 38 Racing Days 10 Paid Attendance 0

Total Admission Tax $0

8508756920

Hamilton Downs Horsetrack LLC Hamilton County

Mailing Address 6968 US Highway 129 Jasper Florida 32052-6774 Telephone

Street Address 2220 Northwest County Road 143 Jennings Florida 32053 Fax

Meet Period 06142015 to 06182015

Racing Results Live Performances (Completed) 20 Purses Paid $22000 Live Performances (Actual) 20 Racing Days 5 Paid Attendance 0

Total Admission Tax $0

3866380011

3866380033

Hialeah Park South Florida Racing Association LLC

Dade County

Website wwwhialeahparkcasinocom Telephone Mailing Address Post Office Box 158 Hialeah Florida 33011 Fax Street Address 2200 East 4th Avenue Hialeah Florida 33010

Meet Period 12262014 to 03032015

Racing Results Live Performances (Completed) 39 Purses Paid $5852000 Live Performances (Actual) 40 Racing Days 40 Paid Attendance 0

Total Admission Tax $0

3058858000 3058878006

33

Ocala Breeders Sales Company Inc Marion County

Website wwwobssalescom Telephone Mailing Address Post Office Box 99 Ocala Florida 34478-0099 Fax Street Address 1701 Southwest 60th Avenue Ocala Florida 34474-1800

Meet Period 1272015

Racing Results Live Performances (Completed) 0 Purses Paid $310000 Live Performances (Actual) 1 Racing Days 1 Paid Attendance 0

Total Admission Tax $0

3522372154 3522372357

South Marion Real Estate Holdings LLC Central Florida Gaming LLC

Marion County

Mailing Address Post Office Box 6331 Ocala Florida 34478 Telephone Street Address 6390 SE 177th Place Summerfield Florida 34491 Fax

Meet Period 07012014 to 07102014

Racing Results Live Performances (Completed) 20 Purses Paid $40000 Live Performances (Actual) 20 Racing Days 10 Paid Attendance 0

Total Admission Tax $0

3528177522 None Listed

34

~ ra- HARNESS PERMITHOLDERS

PARI-MUTUEL INDUSTRY

Pompano Park is the only permitholder conducting harness horse racing performances in the State of Florida A total of 126 completed performances including charity and scholarship performances were conducted during this past fiscal year which is the same as the previous year

During Fiscal Year 20142015 handle wagered on live harness performances increased by approximately three percent Intertrack handle wagered on broadcasts of live Florida harness performances increased by approximately 33 percent Simulcast handle wagered on broadcasts of performances from outside the state increased by approximately seven percent while intertrack simulcast handle increased by approximately six percent Overall total handle increased by approximately seven percent for the Florida harness industry

Total revenue to the state during Fiscal Year 20142015 increased by approximately four percent from the prior fiscal year The harness industry accounted for approximately 73 percent of Floridarsquos total revenue and 58 percent of total handle from pari-mutuel performances

Pompano Park reported paying $8614066 in purses For more detail on purses paid please refer to the information below The Florida Standardbred Breedersrsquo and Ownersrsquo Association was able to confirm the amount of purses paid reported by Pompano Park

The division reports only paid attendance and does not include free admissions or complimentary passes in its data

Total Performances (Completed) (1) 126 Total Paid Attendance 0 (1) Performances where eight or more races were held

Total Performances (Actual) 126

Total Racing Days 126 Total Admission Tax $0

Isle Casino and Racing at Pompano Park PPI Inc

Broward County

Website pompano-parkisleofcapricasinoscom Telephone 9549722000 MailingStreet Address 777 Isle of Capri Circle Pompano Beach Florida 33069-3104 Fax 9549700882

Meet Period 10042014 to 06272015

Racing Results Live Performances (Completed) 126 Purses Paid $8614066 Live Performances (Actual) 126 Racing Days 126 Paid Attendance 0

Total Admission Tax $0

SUMMARY

During Fiscal Year 20142015 the total handle wagered for all industries exceeded $779 million a decrease of approximately eight percent from the prior fiscal year Total pari-mutuel completed performances including charity and scholarship performances conducted during Fiscal Year 20142015 increased by approximately one percent from the previous fiscal year

The state realized revenue from performances of approximately $109 million a decrease of roughly eight percent from the prior fiscal year Of the $109 million collected greyhound permitholders accounted for 303 percent thoroughbreds for 581 percent harness for 73 percent jai alai for 32 percent and quarter horse for 11 percent

Total paid attendance decreased approximately two percent from the prior year The division reports only paid attendance and does not include free admission or complimentary passes in its data

35

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 50 national champions Florida also produced ldquoAffirmedrdquo the eleventh horse to have swept the Triple Crown (1978) OcalaMarion County Florida is home to some of the leading breeding farms in the country The industry boasts 19 classic wins (Kentucky Derby Preakness Stakes and Belmont Stakes) 26 Breedersrsquo Cup Day champions and six horses of the year

The Florida Thoroughbred Breedersrsquo and Ownersrsquo Association (FTBOA) funds the Florida-bred Stakes Program which is implemented at Floridas Thoroughbred racetracks Through a percentage of pari-mutuel handle Florida Thoroughbred permitholders contributed $7685619 to the FTBOA during Fiscal Year 20142015 The FTBOA paid out $4988595 in Breedersrsquo Awards and $1294250 through the Florida-bred Stakes Program The Florida-bred Stakes Program includes ldquoFlorida Sire Stakesrdquo at Gulfstream Park ldquoSunshine Millions Previewrdquo at Gulfstream Park West ldquoFlorida Cup Dayrdquo at Tampa Bay Downs and additional funds for supplements to Florida-bred Preferred Stakes Races during the Gulfstream and Tampa Bay Downsrsquo meets

The Florida Standardbred Breedersrsquo and Ownersrsquo Association a non-profit organization and the only organized representative of Standardbred horsemen in the State of Florida is the designated association for the allocation and distribution of funds for Florida-bred racing Promotional activities include providing breeder and stallion awards for eligible Florida-bred horses during Pompano Parkrsquos 20142015 meet as well as awards for Florida Breedersrsquo Stake races The FSBOA also inaugurated a Breeder Incentive program in 2014 with the goal of offering Standardbred breeders a financial reward for the production of Florida-bred foals This program will continue in future years 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 $1013697

Section 5502625(5)(a) Florida Statutes designates the Florida Quarter Horse Breedersrsquo and Ownersrsquo Association (FQHBOA) as the authorized organization to receive breeders and awards payments from the permitholders and make payments in accordance with Florida Statutes

By agreement Hialeah Park pays 2 percent of the total purse to FQHBOA for breedersrsquo and ownersrsquo awards This is in excess of statutory requirements Other tracks pay a sum equal to the breaks plus one percent of all pari-mutuel pools conducted during their meets for supplementing purses and prizes for the general promotion of owning and breeding quarter horses in Florida as authorized in Florida Statutes

During 20142015 $115000 was paid out to 63 ownersrsquo and breedersrsquo in awards Each fiscal year total awards have increased since itrsquos first awards in 20092010

Note This promotional program information is provided by respective Breeders and Owners Associations

36

UNIVERSITY OF FLORIDA COLLEGE OF VETERINARY MEDICINE RACING LABORATORY

The Florida Racing Laboratory in the College of Medicine at the University of Florida is an International Organization for Standardization ISO 17025 accredited laboratory that employs various procedures to detect and identify prohibited drugs medications stimulants depressants hypnotics local anesthetics and drug-masking agents in the blood urine or other bodily fluids of racing horses and greyhounds

During Fiscal Year 20142015 the Laboratory received and processed 67587 samples and performed 254238 analyses The vigilant monitoring of samples by the Laboratory serves to deter the use of prohibited drugs in racing animals in Florida

Horse UrineBlood Greyhound Urine 1 Investigative Samples Received 16337 51233 17 Samples Analyzed 16280 30340 17 Number of Analyses 76382 177815 41 Positives 163 9 NA

1 Volume Not Sufficient For Testing 21711 (424 of total number of samples received) Note From January 31 2015 through June 14 2015 there were 14509 greyhound samples collected Of this total 5296 were testable samples and 9213 were quantity not sufficient for analysis During this timeframe there were 2398 attempts to collect samples from greyhounds that did not urinate

DRUG POSITIVES FOR FISCAL YEAR 20142015

Types of Positives (ARCI Drug Class) Horse Greyhound Acepromazine metabolite (3) 5 0

Acepromazine metabolite (3) Methocarbamol (4) Phenylbutazone (na) 1 0

Benzoylecgonine (1) 0 3

Boldenone (3) 4 0

Carprofen (4) 0 1

Clenbuterol (3) 51 0

Clenbuterol (3) Flunixin (4) 1 0

Dimethylsuloxide (DMSO) (5) 15 0

Flunixin (4) 5 2

Glycopyrrolate (3) 1 0

Ibuprofen (4) Methocarbamol (4) 1 0

Isoxsuprine (4) 1 0

Methocarbamol (4) 5 0

Naproxen (4) 1 0

Naproxen (4) Phenylbutazone (na) 1 0

Phenylbutazone (NA) 56 0

Procaine (3) 2 2

Testosterone (3) 5 0

Testosterone (3) Boldenone (3) 1 0

Testosterone (3) Nandrolone (3) Dimethylsuloxide (DMSO) (5) 3 0

Theobromine (4) 0 1

Zipaterol (2) 4 0

TOTALS 163 9

Class (1) Stimulant and depressant drugs that have the highest potential to affect performance and that have no generally accepted meidcal use in the racing horse

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 horse but the pharmacology of which

suggests less potential to affect performance than drugs in Class 2 Class (4) This class includes therapeutic medications that would be expected to have less potential to affect performance than those

in Class 3 Class (5) This class includes therapeutic medications for which concentration limits have been established by the racing jurisdictions

as well as certain miscellaneous agents such as dimethylsulfoxide (DMSO) and other medications as determined by the regulatory bodies

37

F

INA

NC

IAL

ST

AT

EM

EN

TS

DIVISION OF PARI-MUTUEL WAGERING SUMMARY OF STATE REVENUE FROM PARI-MUTUEL CARDROOM

SLOT ACTIVITIES AND INDIAN GAMING COMPACT FISCAL YEAR 20142015

State Revenue From Regular Performances Tax on Attendance $ 32258 Daily License Fees 2317268 Tax on Handle 8543609

State Revenue From Pari-Mutuel Performances (1) $ 10893135

Other State Revenue Occupational Licenses $ 525302 Fingerprint Fees 235539 Escheated Tickets (2) 795228 Racing Scholarship Funds (2) 0 PMW Trust Fund - Drug Fines 87650 Miscellaneous Revenue 32581 General Revenue Fund - Other Fines 20025

Other State Revenue $ 1696325

Total Pari-Mutuel State Revenue $ 12589460

State Revenue From Cardrooms Table Fees $ 693000 Gross Receipts(3) 13589789 Occupational Licenses 184502

Total State Revenue From Cardrooms $ 14467291

State Revenue From Slots CompulsiveAddictive Gambling Fee (4) $ 1750000 Facility License Fee (4) 14000000 Slot Taxes(5) 182584841 Fingerprint Fees 30028 Occupational Licenses 337334 Miscellaneous Revenue 5572 Miscellaneous Fines 11300

Total State Revenue From Slots $ 198719075

Total State Revenue Generated From Pari-Mutuel Cardroom and Slots $ 225775826

State Revenue From Indian Gaming Compact Indian Gaming Compact (6) $ 255610619 Indian Gaming Compact Reimbursements 253772

Total State Revenue From Indian Gaming Compact $ 255864391

TOTAL STATE REVENUE GENERATED $ 481640217

(1) Daily license fees and taxes reported above reported above are amounts collected and not reflect amounts due

(2) Escheated tickets and Racing Scholarship Funds are distributed to the Department of Education

(3) One-half of cardroom gross receipts is deposited into the General Revenue Fund

(4) Both amounts include payments from Calder Casio and Race Course Gulfstream Park Racing and Casino Mardi Gras Racetrack and Gaming Center Isle Casino and Racing at Pompano Park Flagler Dog Track and Magic City Casino Miami Jai Alai and South Florida Racing Association (Hialeah Park)

(5) Slot taxes are distributed to the Department of Education

(6) Indian Gaming Compact payments are deposited into the General Revenue Fund

38

DEPARTMENT OF BUSINESS amp PROFESSIONAL REGULATION DIVISION OF PARI-MUTUEL WAGERING

BALANCE SHEET SPECIAL REVENUE FUND

FOR FISCAL YEAR ENDED JUNE 30 2015

2015 2014

ASSETS

Cash with State Treasurer Investments at cost Accounts receivable Taxes receivable Allowance for uncollectibles Interest receivable Due from state funds

$ 753311 3254344

368284 15699389

(36217) 5066

286564

$ 6567906731219

34812815266142

(32884)11371

175988

TOTAL ASSETS $ 20330741 $ 23156753

LIABILITIES amp FUND EQUITY Liabilities Accounts payable $ 98554 $ 131567 Accrued salaries 282993 245289 Due to other funds 15432 4325 Due to other state agencies 14092160 13612023 Due to general revenue 685418 665939 Compensated absences - 9313

Total Liabilities 15174556 14668455

Fund Equity Unreserved 5156185 8488298

Total Fund Equity 5156185 8488298

TOTAL LIABILITIES amp FUND EQUITY $ 20330741 $ 23156753

The financial statements and notes are for informational purposes only

39

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 2015

FINAL 2015 2014

BUDGET ACTUAL VARIANCE ACTUAL

REVENUES

Fees Charges Commissions and Sales

Licenses and Permits

Taxes

Fines Forfeits Judgments and Settlements

Interest and Dividends Net

Refunds

Miscellaneous Receipts

$ 19552155

552304

197324441

212335

29537

250000

211412

$ 19301397

712058

198093473

95112

122153

254983

31106

$ (250758) $

159754

769032

(117223)

92616

4983

(180306)

19569151

502696

190162520

116787

84893

270769

213872

Total Revenues 218132184 218610282 478098 210920688

EXPENDITURES CURRENT OPERATING

Salaries

Other Personal Services

Other Operating Expenditures

Operation of Motor Vehicles

Risk Management

State Attorney-Slots

PMW Lab Services

PMW Compliance System

TrDMSHR SVCSSTW Contract

Cardroom Tax Distribution

Other Contracted Services

Compulsive Gambling Prevention

Racing Animal Med Research

OPERATING CAPITAL OUTLAY

Acquisition of Motor Vehicles

Assessment for Fingerprinting

Service Charge to General Revenue

Refunds

Transfer to FDLE Slots Investigation

Transfers to Other Funds

Transfers to General Revenue

7104979 1677615 976075 81743

169792 222971

2266000 296476 58635

1800000 141731 930000 100000

23895 24802

460400 3150000 164650

‐188594212

27000000

6494226 1465527 842849 61944

169792 222971

2266000

246396 58635

1701933 29530

930000 93633 12523 20385

374197 2859023

13173 -

184079657

20000000

610753

212087

133226

19799

-

-

-

50080

-

98067

112201

0

6367

11372

4417

86203

290977

151477

-

4514555

7000000

6429448

1237420

736549

78141

105689

208651

2266000

246415

57114

1658542

31082

600000

100000

32240

54798

320769

2937007

132397

-

175530395

18500000

Total Expenditures 235243976 221942395 13301581 211262657

Excess (Deficiency) of Revenues Over (Under) Expenditures

FUND BALANCE JULY 1 2014

(17111792)

8488298

(3332113)

8488298

(12823484)

-

(341969)

8830267

FUND BALANCE JUNE 30 2015 $ (8623494) $ 5156185 $ (12823484) $ 8488298 (1) (1)

(1) Does not include budget of $37000000 for category 190000 Investments Actual expenditures for category 190000 were closed into the investment account

The financial statements and notes are for informational purposes only

40

CA

RD

RO

OM

PA

RI-

MU

TU

EL

AN

DS

LO

T S

TA

TU

TE

MA

TR

IX

STATUTE TOPIC GREYHOUND JAI ALAI THOROUGHBRED HARNESS QUARTER HORSE

FEES $80 per race $40 per game $100 per race $100 per race $100 per race

Daily License Fees On Live

On-track Handle

5500951(1)(a) FS 5500951(1)(a) FS 5500951(1)(a) FS 5500951(1)(a) FS 5500951(1)(a) FS

$80 per race but not to exceed $40 per game but not to exceed $100 per race but not to exceed $100 race but not to exceed $500 $100 per race but not to exceed Daily License $500 per day $500 per day $500 per day per day $500 per day

Fees On Simulcast Handle

5500951(1)(a) FS 5500951(1)(a) FS 5500951(1)(a) FS 5500951(1)(a) FS 5500951(1)(a) FS

OUTS (ESCHEATS)

Live On-track Handle

Paid to the state of Florida 5501645(2) FS

Paid to the state of Florida 5501645(2) FS

Retained by permitholder 5502633(3) FS

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)

FS FS

Escheats from Arabian races are paid to Florida Arabian Horse Racing Promotion Account 5502633(2)(c) FS

TAXES

Tax On Admissions

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a) FS

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c) FS

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a) FS

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c) FS

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a) FS

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c) FS

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a) FS

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c) FS

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a) FS

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c) FS

Tax On Live On-track Handle

55 of handle except for charity perfomances which is 76 of handle 5500951(3)(b)1 FS

Effective July 1 2000 a permitholder may not be taxed at a higher rate than 2 5500951(3)(d) FS

05 of handle 55009515(2)(a) FS

05 of handle 55009512(2)(a) FS

1 of handle 5500951(3)(a) FS

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) FS

Allows permitholders to receive jai alai games from out-of-state and are subject to taxation under 5500951 and 55009511 5503551(4) FS

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) FS

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) FS

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) FS

This matrix represents a summary of 2014 Statutes Please refer to the cite noted by statutory topic for specific language governing pari-mutuel wagering

41

STATUTE TOPIC GREYHOUND JAI ALAI THOROUGHBRED HARNESS QUARTER HORSE

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 5500951(3)(b)1 and 5500951(3)(c)1 FS

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 FS

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 FS

39 of intertrack and intertrack simulcast handle for greyhound permitholders located in the same market area specified in 550615(9) 5500951(3)(c)2 FS

71 of intertrack and intertrack simulcast handle 5500951(3)(b)2 and 5500951(3)(c)1 FS

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 FS

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) FS

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

2 of intertrack handle 5500951(3)(c)1 FS

24 of intertrack simulcast handle 5500951(3)(c)1 and 55009515(5) FS

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 FS

05 of intertrack simulcast handle if guest track is a thoroughbred track located more than 35 miles from host track 55009515(5) FS

33 of intertrack handle 5500951(3)(c)1 FS

15 of intertrack simulcast handle 5500951(3)(c)1 FS

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 FS

2 of intertrack handle 5500951(3)(c)1 FS

24 of intertrack simulcast handle 5500951(3)(c)1 and 55009515(5) FS

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 FS

Year then tax on handle is 23 5500951(3)(c)2 FS

CHARITY PERFORMANCES

Maximum of five days Maximum of five days Maximum of five days Maximum of five days Maximum of five days 5500351(1) FS 5500351(1) FS 5500351(1) FS 5500351(1) FS 5500351(1) FS

Permitholders are allowed to Permitholders are allowed to One additional scholarship day to conduct one additional day to be conduct two additional tracks located in Hillsborough designated as ldquoGreyhound Adopt- performances known as ldquoRetired County for the benefit of Pasco-A-Pet Day Proceeds are paid to Jai Alai Playersrsquo Charity Dayrdquo for a Hernando Community College bona fide organizations that fund to benefit retired jai alai 5500351(6)(a) and promote the adoption of players 5500351(8) FS 5500351(6)(b) FS greyhounds 5501648(2) FS

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 FS

This matrix represents a summary of 2014 Statutes Please refer to the cite noted by statutory topic for specific language governing pari-mutuel wagering

42

STATUTE TOPIC GREYHOUND JAI ALAI THOROUGHBRED HARNESS QUARTER HORSE

TAX CREDITS amp EXEMPTIONS

(excluding charity performances

unless otherwise noted)

Tax exemption of $360000 per state fiscal year or $500000 for three permitholders that held a full live schedule in 1995 and closest to another state authorizing greyhound racing 55009514(1) FS

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) FS

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 is paid directly to the Jockeys Guild by the permitholders 55009515(6) FS

Tax credit each state fiscal year equal to daily license fee on live races in previous state fiscal year 5500951(1)(a) FS

Allows each permitholder that cannot utilize the full amount of the tax exemption or daily license fee tax creditelect once per state fiscal year to transfer the unused portion to a greyhound permitholder acting as a host track for intertrack wagering 5500951(1)(b) FS

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 FS

$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 FS

Tax credit each state fiscal year in an amount equal to the amount remitted in escheated tickets in prior state fiscal year 5501647 FS

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) FS

This matrix represents a summary of 2014 Statutes Please refer to the cite noted by statutory topic for specific language governing pari-mutuel wagering

43

STATUTE TOPIC STATUTE REFERENCE SUMMARY

FEES

Cardroom Table Fees 849086(5)(d) FS Annual fee for each facility is $1000 for each table to be operated at the cardroom

TAXES

Tax On Cardroom Gross Receipts

849086(13)(a) FS

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts Pursuant to Section 849086(13)(c) FS one-half credited to Pari-Mutuel Wagering Trust Fund and one-half being credited to the General Revenue Fund

Tax On Admissions 849086(13)(b) FS

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

FINES

Administrative Fine 849086(14)(c) FS An administrative fine up to $1000 for each violation may be imposed on any person who has violated or failed to comply with the provisions of Section 849086 FS

ANNUAL DISBURSEMENT TO COUNTIES AND MUNICIPALITIES

Annual Disbursement To Counties and Municipalities

849086(13)(h) FS One-quarter of moneys deposited into the Pari-Mutuel Wagering Trust Fund shall by October 1 of each year be distributed to the local counties or municipalities where the approved cardrooms are located

This matrix represents a summary of 2014 Statutes Please refer to the cite noted by statutory topic for specific language governing operation of cardooms

44

STATUTE TOPIC STATUTE REFERENCE SUMMARY

FEES

Slot License Fee 551106(1)(a) FS Annual fee for each slot machine facility is $2 million paid with the initial license application and annual 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 551106(3) FS

The tax rate on slot machine revenues is 35 Payment for the tax on slot machine revenues shall be remitted by 3 pm on the 5th day of each calendar month for taxes imposed and collected for the preceding calendar month If the 5th day of the calendar month falls on a weekend payments shall be remitted by 3 pm the first Monday following the weekend

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 for 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 Penalties

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 2014 Statutes Please refer to the cite noted by statutory topic for specific language governing slot operations

45

  • Table of Contents 2014-2015
  • Overview 2014-15
  • Division overview 1415
  • Events Shaping 2014-15
  • Fiscal Years Comparative Data 2014-15
  • PMW Graphs 2014-2015
  • PMW Handle Statistics 2014 2015
  • Guest Handle by Host 2014-2015
  • 20142015 Charity-scholarship
  • Cardroom Statistics 2014-2015
  • Cardroom Revenue 2014 2015
  • Slot Comparative Data 2014-2015
  • Daily revenue per machine 14-15
  • 2014-15 permitholder map for report
  • Permitholder Contact Operating In 84rd annual rpt
  • Promotional Programs for FL Horses 20142015
  • Drug Positives for 2014-15
  • Summary of State Revenue 2014-2015 (Final
  • PMW 06 30 15 Final Report
  • PMW Statute Matrix 2014-2015
  • Cardroom Statute Matrix 2014-2015
  • Slot Statute Matrix 20142015
  • Annual Report Cover 2416pdf
    • Florida Department of Business and Professional Regulation
Page 28: Division of Pari-Mutuel Wagering Annual Report …...2016/03/07  · This annual report encompasses the fiscal year which began July 1, 2014, and ended June 30, 2015. This is the 84th

Pari-Mutuel Permitholders with 2014-2015 Operating Licenses

--0

0

-0 -I

Pensacola Greyhound Track

bestbet Jacksonville

Orange Park Kennel Club

St Johns Greyhound Park

Creek Entertainment Gretna

Ocala Poker amp Jai Alai

Daytona B K C West Volusia

Sanford Orlando Penn Sanford

Orlando Jai Alai

Melbourne Greyhound Park

Sarasota Kennel Club

Fort Pierce Jai Alai

Naples Fort Myers Greyhound

Palm Beach K C P B Greyhound

The Isle at Pompano Park

Mardi Gras Casino Racetrack

Dania J A Dania Summer J A

Gulfstream GPTARP Tropical

Calder Casino

Miami Summer

8 Jai Alai

5 Thoroughbred

1 Harness

1 Limited Intertrack Wagering License (5506308 FS)

Hamilton Jai Alai C C

8 Slot Machine Gaming Facilities

C 24 Cardrooms

C

C

C

C

C

C

C

C

C

C

C

Ocala Breedersrsquo Sales

Tampa Bay Downs

Derby Lane

Tampa Greyhound Track

19 Greyhound

C

C

Key

S

S

S

S

C

C

C

5 Quarter Horse

Hialeah Park

S

S

C

Hamilton Downs

South Marion

C

Ebro Greyhound ParkC

C S

Ocala Breedersrsquo Sales

C

S

Flagler Dog Track amp Magic City Casino C S Facilities where two or more permits operate 2014 October 23

24

GREYHOUND PERMITHOLDERS

Florida remains the leader in greyhound racing in the United States with 19 permitholders operating at 12 tracks throughout the state A total of 3515 completed performances including charity and scholarship performances were conducted during this past fiscal year a minimal change from the previous year

During Fiscal Year 20142015 handle wagered on live greyhound performances decreased by approximately two percent Intertrack handle wagered on broadcasts of live Florida greyhound performances decreased by approximately three percent Simulcast handle wagered on broadcasts of performances from outside the state increased by approximately two percent Intertrack simulcast handle wagered on broadcast of performances from outside the state increased by approximately 15 percent Overall there was a decrease in total handle by approximately one percent for the Florida greyhound industry

Total paid attendance decreased by approximately three 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 approximately four percent during Fiscal Year 20142015 The greyhound industry accounted for approximately 303 percent of Floridarsquos total revenue and 319 percent of total handle from pari-mutuel performances

Greyhound permitholders reported paying a total of $25631721 in purses during Fiscal Year 20142015 For more detail on purses paid please refer to the following information by permitholder The division was able to confirm reported purse amounts from the weekly purse reports submitted in accordance with Section 61D-8006 Florida Administrative Code

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 Section 5501647 Florida Statutes provides a greyhound permitholder with credits in an amount equal to the uncashed pari-mutuel tickets remitted in the prior state fiscal year to the state which is applied against any taxes imposed the next fiscal year Additionally Section 5501647 Florida Statutes requires each permitholder to pay an amount not less than 10 percent of the credit provided by this section to any bona fide organization that promotes or encourages the adoption of greyhounds During Fiscal Year 20142015 total contributions provided to greyhound adoption units amounted to $136466 which exceeded the minimum statutory requirement

Total Live Performances (Completed) (1)

(1) Performances where eight or more races were h

3515 eld

Total Paid Attendance 276495

Total Live Performances (Actual) 3530 Total Admission Tax $11585

Total Racing Days 2392

Daytona Beach Kennel Club Inc Volusia County

Website wwwdaytonagreyhoundcom Telephone MailingStreet Address 960 South Williamson Boulevard Daytona Beach Florida 32114-7247 Fax

Meet Period 12152014 to 06302015

Racing Results Live Performances (Completed) 248 Purses Paid $1002456 Live Performances (Actual) 250 Racing Days 168 Paid Attendance 0

Total Admission Tax $0

3862526484 3862524808

Derby Lane St Petersburg Kennel Club Inc

Pinellas County

Website wwwderbylanecom MailingStreet Address 10490 Gandy Boulevard St Petersburg Florida 33702-2395 Telephone

Fax

Meet Period 01012015 to 06302015

Racing Results Live Performances (Completed) 207 Purses Paid $2197236 Live Performances (Actual) 207 Racing Days 155 Paid Attendance 0

Total Admission Tax $0

7278123339 7278123305

25

Ebro Greyhound Park Washington County Kennel Club Inc

Washington County

Website wwwgoebrocom Telephone MailingStreet Address 6558 Dog Track Road Ebro Florida 32437-1142 Fax

Meet Period 07012014 to 09202014 and 05022015 to 06302015

Racing Results Live Performances (Completed) 184 Purses Paid $463061 Live Performances (Actual) 184 Racing Days 92 Paid Attendance 8844

Total Admission Tax $323

8502343943 8505354442

Flagler Dog Track West Flagler Associates Ltd

Dade County

Website wwwmagiccitycasinocom Mailing Address Post Office Box 350940 Miami Florida 33135-0940 Telephone Street Address 401 NW 38th Court Miami Florida 33126-5638 Fax

Meet Period 07012014 to 10252014 and 06022015 to 06302015

Racing Results Live Performances (Completed) 153 Purses Paid $3396362 Live Performances (Actual) 163 Racing Days 103 Paid Attendance 0

Total Admission Tax $0

3056493000 3056314529

HampT Gaming Inc Dade County

See Mardi Gras Racetrack and Gaming Centers contact information for detail

Meet Period 02152015 to 04302015 at Mardis Gras

Racing Results Live Performances (Completed) 106 Purses Paid $1055684 Live Performances (Actual) 106 Racing Days 53 Paid Attendance 0

Total Admission Tax $0

Jacksonville Kennel Club Inc Jacksonville Greyhound Racing Inc

Duval County

Website wwwbestbetjaxcom Mailing Address Post Office Box 959 Orange Park Florida 32067-0959 Telephone Street Address 201 Monument Road Jacksonville Florida 32225-8106 Fax

Meet Period 07022014 to 09282014 at Orange Park

Racing Results Live Performances (Completed) 104 Purses Paid $931749 Live Performances (Actual) 104 Racing Days 77 Paid Attendance 0

Total Admission Tax $0

9046460001 9046460420

Jefferson County Kennel Club Inc Jefferson County

Mailing Address Post Office Box 400 Monticello Florida 32345-0400 Telephone Street Address 3079 North Jefferson Street Monticello Florida 32344-5685 Fax

Jefferson County license was suspended during the 20142015 year therefore no live Meet Period

performances were conducted Racing Results Live Performances (Completed) 0 Purses Paid $0 Live Performances (Actual) 0 Racing Days 0 Paid Attendance 0

Total Admission Tax $0

8509972561 8509973871

License Acquisitions LLC (Palm Beach Greyhound Racing) Palm Beach County

See Palm Beach Kennel Clubs contact information for detail

Meet Period 07012014 to 09302014 at Palm Beach Kennel Club

Racing Results Live Performances (Completed) 118 Purses Paid $986937 Live Performances (Actual) 118 Racing Days 92 Paid Attendance 6777

Total Admission Tax $91

26

Mardi Gras Racetrack and Gaming Center Hartman and Tyner Inc

Broward County

Website wwwmgflacom MailingStreet Address 831 North Federal Highway Hallandale Beach Florida 33009-2410

Meet Period 12012014 to 02142015

Racing Results Live Performances (Completed) 105 Purses Paid Live Performances (Actual) 106 Racing Days 53 Paid Attendance

Total Admission Tax

Telephone Fax

$1027511

0 $0

954-924-3200 9549243143

Melbourne Greyhound Park LLC Brevard County

Website wwwmgparkcom MailingStreet Address 1100 North Wickham Road Melbourne Florida 32935-8941

Meet Period 01022015 to 04182015

Racing Results Live Performances (Completed) 108 Purses Paid Live Performances (Actual) 108 Racing Days 92 Paid Attendance

Total Admission Tax

Telephone Fax

$371026

0 $0

3212599800 3212593437

Naples-Ft Myers Greyhound Track Southwest Florida Enterprises Inc

Lee County Website wwwnaplesfortmyersdogscom Mailing Address Post Office Box 2567 Bonita Springs Florida 34133-2567 Street Address 10601 Bonita Beach Road SW Bonita Springs Florida 34135-5620

Meet Period 10312014 to 05252015

Racing Results Live Performances (Completed) 398 Purses Paid Live Performances (Actual) 399 Racing Days 191 Paid Attendance

Total Admission Tax

Telephone Fax

$1701827

159675 $10158

2399922411 2399479244

Orange Park Kennel Club Inc Jacksonville Greyhound Racing Inc

Clay County

Website wwwbestbetjaxcom Mailing Address Post Office Box 959 Orange Park Florida 32067-0959 Street Address 455 Park Avenue Orange Park Florida 32073-3101

Meet Period 09292014 to 11302014 and 04272015 to 06292015

Racing Results Live Performances (Completed) 145 Purses Paid Live Performances (Actual) 145 Racing Days 108 Paid Attendance

Total Admission Tax

Telephone Fax

$1339454

0 $0

9046460001 9046460420

Palm Beach Kennel Club Investment Corporation of Palm Beach

Palm Beach County

Website wwwpbkennelclubcom MailingStreet Address 1111 North Congress Avenue West Palm Beach Florida 33409-6317

Meet Period 10012014 to 06302015

Racing Results Live Performances (Completed) 349 Purses Paid Live Performances (Actual) 350 Racing Days 271 Paid Attendance

Total Admission Tax

Telephone Fax

$3313872

25373 $815

5616832222 5614719114

Penn Sanford LLC dba Sanford-Orlando Kennel Club Seminole County

See SOKC LLCs contact information for detail Meet Period 07022014 to 12312014

Racing Results Live Performances (Completed) 146 Purses Paid Live Performances (Actual) 146 Racing Days 115 Paid Attendance

Total Admission Tax

$799409

0 0

27

Pensacola Greyhound Racing LLP Escambia County

Website wwwpensacolagreyhoundtrackcom Mailing Address Post Office Box 12824 Pensacola Florida 32591-2824 Telephone Street Address 951 Dog Track Road Pensacola Florida 32506-8236 Fax

Meet Period 07022014 to 1042014 and 01232015 to 06282015

Racing Results Live Performances (Completed) 160 Purses Paid $827398 Live Performances (Actual) 160 Racing Days 128 Paid Attendance 0

Total Admission Tax $0

8504558595 8504538883

SOKC LLC dba Sanford-Orlando Kennel Club Seminole County

Website wwwsanfordorlandokccom MailingStreet Address 301 Dog Track Road Longwood Florida 32750-6558 Telephone Meet Period 01012015 to 06292015 Fax

Racing Results

Live Performances (Completed) 181 Purses Paid $915315 Live Performances (Actual) 181 Racing Days 129 Paid Attendance 0

Total Admission Tax $0

4078311600 4078313997

Sarasota Kennel Club Inc Sarasota County

Website wwwsarasotakennelclubcom Telephone MailingStreet Address 5400 Bradenton Road Sarasota Florida 34234-2999 Fax

Meet Period 11072014 to 04252015

Racing Results Live Performances (Completed) 193 Purses Paid $791149 Live Performances (Actual) 193 Racing Days 143 Paid Attendance 75826

Total Admission Tax $198

9413557744 9413512207

St Johns Greyhound Park (Bayard Raceways Inc) Jacksonville Greyhound Racing Inc

St Johns County

Website wwwbestbetjaxcom Mailing Address Post Office Box 959 Orange Park Florida 32067-0959 Telephone Street Address 6322 Racetrack Road Jacksonville Florida 32259-2107 Fax

Meet Period 12012014 to 04262015 at Orange Park

Racing Results Live Performances (Completed) 166 Purses Paid $1652523 Live Performances (Actual) 166 Racing Days 124 Paid Attendance 0

Total Admission Tax $0

9046460001 9046460420

Tampa Greyhound Track TBDG Acquisition LLC

Hillsborough County

Website wwwtgtpokercom Mailing Address Post Office Box 8096 Tampa Florida 33674-8096 Telephone Street Address 8300 North Nebraska Ave Tampa Florida 33604-3107 Fax

Meet Period 07012014 to 12312014 at Derby Lane Racing Results Live Performances (Completed) 209 Purses Paid $2113033 Live Performances (Actual) 209 Racing Days 156 Paid Attendance 0 Paid Attendance 0 Total Admission Tax $0 Total Admission Tax $0

8139324313 8139325048

West Volusia Racing Inc Volusia County

See Daytona Beach Kennel Clubs contact information for detail

Meet Period 07012014 to 12132014 at Daytona Beach Kennel Club

Racing Results Live Performances (Completed) 235 Purses Paid $745719 Live Performances (Actual) 235 Racing Days 142 Paid Attendance 0

Total Admission Tax $0

28

JAi ALAI PERMITHOLDERS

Florida was the first state in the nation to conduct jai alai performances with the first fronton being built in 1926 There are eight jai alai permitholders operating at six frontons throughout Florida In fact Florida is now the only state where pari-mutuel wagering on live jai alai games is conducted A total of 925 completed performances including charity and scholarship performances were conducted during this past fiscal year an increase of approximately 19 percent from the previous fiscal year

During Fiscal Year 20142015 handle wagered on live jai alai performances decreased by approximately 39 percent Intertrack handle wagered on broadcasts of live Florida jai alai performances decreased by approximately 43 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 approximately 41 percent for the Florida jai alai industry

Total jai alai revenue to the state decreased by approximately three percent during Fiscal Year 20142015 The jai alai industry accounted for approximately 32 percent of Floridarsquos total revenue and 19 percent of total handle from pari-mutuel performances

Permitholders reported paying a total of $4745469 in playersrsquo awards For more detail on playersrsquo awards paid please refer to the following information by permitholder

Total paid attendance decreased by 100 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 (Completed) (1) 925 Total Paid Attendance 0 (1) Performances where eight or more games were held

Total Performances (Actual) 925

Total Gaming Days 522 Total Admission Tax $0

Dania Jai Alai Dania Entertainment Center LLC

Broward County

Website wwwcasinodaniabeachcom Telephone MailingStreet Address 301 East Dania Beach Boulevard Dania Beach Florida 33004-3016 Fax

Meet Period 10072014 to 12302014

Gaming Results Live Performances (Completed) 180 Paid Attendance 0 Live Performances (Actual) 180 Total Admission Tax $0 Live Operating Days 70 Players Awards Paid $939484

9549272841 9549257529

Dania Summer Jai Alai Dania Entertainment Center LLC

Broward County

See Dania Jai Alais contact information for detail

Meet Period 07012014 to 10062014 at Dania Jai Alai

Gaming Results Live Performances (Completed) 109 Paid Attendance 0 Live Performances (Actual) 109 Total Admission Tax $0 Live Operating Days 55 Players Awards Paid $622035

Ft Pierce Jai Alai Fronton Holdings LLC

St Lucie County

Website wwwcasinomiamijaialicom Telephone MailingStreet Address 1750 South Kings Highway Ft Pierce Florida 34945-3099 Fax

Meet Period 02272015 to 03272015 Miscellaneous Revenue to State $34538 (See Section 55009511(4) Florida Statutes for detail) Gaming Results Live Performances (Completed) 41 Paid Attendance 0 Live Performances (Actual) 41 Total Admission Tax $0 Live Operating Days 21 Players Awards Paid $152543

7724647500 7724640099

29

Hamilton Jai Alai and Poker Richmond Entertainment Inc

Hamilton County

MailingStreet Address 6968 US Highway 129 South Jasper Florida 32052-6774 Telephone Fax

Meet Period 05172015 to 06242015

Gaming Results Live Performances (Completed) 228 Paid Attendance 0 Live Performances (Actual) 228 Total Admission Tax $0 Live Operating Days 38 Players Awards Paid $17000

3866380011 3866380033

Miami Jai Alai Fronton Holdings LLC

Dade County

Website wwwcasinomiamijaialicom Telephone MailingStreet Address 3500 NW 37th Avenue Miami Florida 33142-4923 Fax

Meet Period 11022014 to 04302015

Gaming Results Live Performances (Completed) 153 Paid Attendance 0 Live Performances (Actual) 153 Total Admission Tax $0 Live Operating Days 153 Players Awards Paid $1461314

3056336400 3056347013

Ocala Poker and Jai Alai Second Chance Jai Alai LLC

Marion County

Website wwwocalapokerroomcom Mailing Address Post Office Box 580 Orange Lake Florida 32681-0580 Telephone Street Address 4601 NW Highway 318 Reddick Florida 32686 Fax

Meet Period 02022015 to 03022015 Miscellaneous Revenue to State $22000 (See Section 55009511(4) Florida Statutes for detail) Gaming Results Live Performances (Completed) 41 Paid Attendance 0 Live Performances (Actual) 41 Total Admission Tax $0 Live Operating Days 21 Players Awards Paid $147480

3525912345 3525913402

Orlando Jai Alai RB Jai Alai LLC Seminole County

Website wwworlandoliveeventscom Telephone MailingStreet Address 6405 South Highway 17-92 Fern Park Florida 32730-2057 Fax

Meet Period 04032015 to 05302015

Miscellaneous Revenue to State $15200 (See Section 55009511(4) Florida Statutes for detail) Gaming Results Live Performances (Completed) 43 Paid Attendance 0 Live Performances (Actual) 43 Total Admission Tax $0 Live Operating Days 34 Players Awards Paid $0

4073396221 4078314689

Summer Jai Alai Partnership Dade County

See Miami Jai Alais contact information for detail

Meet Period 08032014 to 10312014 and 05012015 to 06292015 at Miami Jai Alai

Gaming Results Live Performances (Completed) 130 Paid Attendance 0 Live Performances (Actual) 130 Total Admission Tax $0 Live Operating Days 130 Players Awards Paid $1405613

30

THOROUGHBRED PERMITHOLDERS

Florida continues to be a premier thoroughbred racing state with five permitholders operating at three tracks located in Central and South Florida A total of 330 completed performances including charity and scholarship performances were conducted during this past fiscal year a decrease of approximately 21 percent from the previous fiscal year

During Fiscal Year 20142015 handle on live thoroughbred performances increased by approximately four percent Handle from intertrack wagering increased approximately six percent Simulcast handle wagered on broadcasts of performances from outside the state decreased by approximately 46 percent Intertrack simulcast handle decreased by approximately two percent Overall total handle decreased by approximately 11 percent for the Florida thoroughbred industry

Total thoroughbred revenue to the state during Fiscal Year 20142015 decreased by approximately 12 percent from the prior year The thoroughbred industry accounted for approximately 581 percent of Floridarsquos total revenue and 601 percent of total handle from pari-mutuel performances

Permitholders reported paying a total of $86208744 in purses For more detail on purses paid please refer to the following information by permitholder The Florida Thoroughbred Breedersrsquo and Ownersrsquo Association did not dispute the amount of purses paid reported by the permitholders

Total paid attendance increased by eight 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 (Completed) (1) 330 Total Paid Attendance 101165

(1) Performances where eight or more races were held

Total Performances (Actual) 391

Total Racing Days 335 Total Admission Tax $20675

Calder Race Course Inc Churchill Downs Inc

Dade County

Website wwwcaldercasinocom Telephone MailingStreet Address 21001 NW 27th Avenue Miami Gardens Florida 33056-1461 Fax

Meet Period 10082014 to 11302014

Racing Results Live Performances (Completed) 40 Purses Paid $7375507 Live Performances (Actual) 100 Racing Days 44 Paid Attendance 0

Total Admission Tax $0

3056251311 3056252505

Gulfstream Park Racing Association Inc Stronach Group Broward County

Website wwwgulfstreamparkcom Telephone MailingStreet Address 901 South Federal Highway Hallandale Beach Florida 33009-7124 Fax

Meet Period 07012014 and 12062014 to 05222015 and 06302015

Racing Results Live Performances (Completed) 120 Purses Paid $62094688 Live Performances (Actual) 121 Racing Days 121 Paid Attendance 0

Total Admission Tax $0

9544547000 9544576291

Gulfstream Park Thoroughbred After Racing Program Inc Stronach Group Broward County

See Gulfstream Park Racing Association Incs contact information for detail

Meet Period 07042014 to 9072014 and 12102014

Racing Results Live Performances (Completed) 39 Purses Paid $1493679 Live Performances (Actual) 39 Racing Days 39 Paid Attendance 0

Total Admission Tax $0

31

Tampa Bay Downs Inc Hillsborough County

Website wwwtampabaydownscom Mailing Address Post Office Box 2007 Oldsmar Florida 34677-7007 Street Address 11225 Race Track Road Tampa Florida 33626-3122

Meet Period 07012014 11292014 to 05032015 and 06302015

Racing Results Live Performances (Completed) 91 Purses Paid Live Performances (Actual) 91 Racing Days 91 Paid Attendance

Total Admission Tax

Telephone Fax

$15244870

101165 $20675

8138554401 8138543539

Tropical Park LLC Churchill Downs Inc

Dade County See Calders contact information for detail

Meet Period 09112014 to 10042014 and 05232015 to 06282015 at Gulfstream Park

Racing Results Live Performances (Completed) 40 Purses Paid Live Performances (Actual) 40 Racing Days 40 Paid Attendance

Total Admission Tax

$0

0 $0

32

QUARTER HORSE PERMITHOLDERS

There are five permitholders conducting quarter horse racing performances at five tracks located in the State of Florida In Fiscal Year 20142015 a total of 117 completed performances were conducted an increase of approximately 17 percent from the previous fiscal year

During Fiscal Year 20142015 handle wagered on live quarter horse performances decreased by approximately five percent Intertrack handle wagered on broadcasts of performances increased by approximately 68 percent Simulcast handle wagered on broadcasts of performances from outside the state had no changes along with intertrack simulcast handle Overall total handle increased by approximately two percent for the Florida quarter horse industry

Total quarter horse revenue to the state during Fiscal Year 20142015 increased by approximately 16 percent The quarter horse industry accounted for approximately 11 percent of Floridarsquos total revenue and 03 percent of total handle from pari-mutuel performances

Permitholders reported paying a total of $6391000 in purses For more detail on purses paid please refer to the following information by permitholder The Florida Quarter Horse Breedersrsquo and Ownersrsquo Association was able to confirm the amount of purses paid reported by Hialeah Park

The division reports only paid attendance and does not include free admissions or complimentary passes in its data

Total Performances (Completed) (1) 117 Total Paid Attendance 0 (1) Performances where eight or more races were held

Total Performances (Actual) 119

Total Racing Days 66 Total Admission Tax $0

Gretna Racing LLC Gadsden County

Website wwwcreekentertainmentcom Mailing Address Post office Box 70 Grenta Florida 32332 Telephone

Street Address 501 Racetrack Drive Gretna Florida 32332

Meet Period 07052014 to 10052014

Racing Results Live Performances (Completed) 38 Purses Paid $167000 Live Performances (Actual) 38 Racing Days 10 Paid Attendance 0

Total Admission Tax $0

8508756920

Hamilton Downs Horsetrack LLC Hamilton County

Mailing Address 6968 US Highway 129 Jasper Florida 32052-6774 Telephone

Street Address 2220 Northwest County Road 143 Jennings Florida 32053 Fax

Meet Period 06142015 to 06182015

Racing Results Live Performances (Completed) 20 Purses Paid $22000 Live Performances (Actual) 20 Racing Days 5 Paid Attendance 0

Total Admission Tax $0

3866380011

3866380033

Hialeah Park South Florida Racing Association LLC

Dade County

Website wwwhialeahparkcasinocom Telephone Mailing Address Post Office Box 158 Hialeah Florida 33011 Fax Street Address 2200 East 4th Avenue Hialeah Florida 33010

Meet Period 12262014 to 03032015

Racing Results Live Performances (Completed) 39 Purses Paid $5852000 Live Performances (Actual) 40 Racing Days 40 Paid Attendance 0

Total Admission Tax $0

3058858000 3058878006

33

Ocala Breeders Sales Company Inc Marion County

Website wwwobssalescom Telephone Mailing Address Post Office Box 99 Ocala Florida 34478-0099 Fax Street Address 1701 Southwest 60th Avenue Ocala Florida 34474-1800

Meet Period 1272015

Racing Results Live Performances (Completed) 0 Purses Paid $310000 Live Performances (Actual) 1 Racing Days 1 Paid Attendance 0

Total Admission Tax $0

3522372154 3522372357

South Marion Real Estate Holdings LLC Central Florida Gaming LLC

Marion County

Mailing Address Post Office Box 6331 Ocala Florida 34478 Telephone Street Address 6390 SE 177th Place Summerfield Florida 34491 Fax

Meet Period 07012014 to 07102014

Racing Results Live Performances (Completed) 20 Purses Paid $40000 Live Performances (Actual) 20 Racing Days 10 Paid Attendance 0

Total Admission Tax $0

3528177522 None Listed

34

~ ra- HARNESS PERMITHOLDERS

PARI-MUTUEL INDUSTRY

Pompano Park is the only permitholder conducting harness horse racing performances in the State of Florida A total of 126 completed performances including charity and scholarship performances were conducted during this past fiscal year which is the same as the previous year

During Fiscal Year 20142015 handle wagered on live harness performances increased by approximately three percent Intertrack handle wagered on broadcasts of live Florida harness performances increased by approximately 33 percent Simulcast handle wagered on broadcasts of performances from outside the state increased by approximately seven percent while intertrack simulcast handle increased by approximately six percent Overall total handle increased by approximately seven percent for the Florida harness industry

Total revenue to the state during Fiscal Year 20142015 increased by approximately four percent from the prior fiscal year The harness industry accounted for approximately 73 percent of Floridarsquos total revenue and 58 percent of total handle from pari-mutuel performances

Pompano Park reported paying $8614066 in purses For more detail on purses paid please refer to the information below The Florida Standardbred Breedersrsquo and Ownersrsquo Association was able to confirm the amount of purses paid reported by Pompano Park

The division reports only paid attendance and does not include free admissions or complimentary passes in its data

Total Performances (Completed) (1) 126 Total Paid Attendance 0 (1) Performances where eight or more races were held

Total Performances (Actual) 126

Total Racing Days 126 Total Admission Tax $0

Isle Casino and Racing at Pompano Park PPI Inc

Broward County

Website pompano-parkisleofcapricasinoscom Telephone 9549722000 MailingStreet Address 777 Isle of Capri Circle Pompano Beach Florida 33069-3104 Fax 9549700882

Meet Period 10042014 to 06272015

Racing Results Live Performances (Completed) 126 Purses Paid $8614066 Live Performances (Actual) 126 Racing Days 126 Paid Attendance 0

Total Admission Tax $0

SUMMARY

During Fiscal Year 20142015 the total handle wagered for all industries exceeded $779 million a decrease of approximately eight percent from the prior fiscal year Total pari-mutuel completed performances including charity and scholarship performances conducted during Fiscal Year 20142015 increased by approximately one percent from the previous fiscal year

The state realized revenue from performances of approximately $109 million a decrease of roughly eight percent from the prior fiscal year Of the $109 million collected greyhound permitholders accounted for 303 percent thoroughbreds for 581 percent harness for 73 percent jai alai for 32 percent and quarter horse for 11 percent

Total paid attendance decreased approximately two percent from the prior year The division reports only paid attendance and does not include free admission or complimentary passes in its data

35

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 50 national champions Florida also produced ldquoAffirmedrdquo the eleventh horse to have swept the Triple Crown (1978) OcalaMarion County Florida is home to some of the leading breeding farms in the country The industry boasts 19 classic wins (Kentucky Derby Preakness Stakes and Belmont Stakes) 26 Breedersrsquo Cup Day champions and six horses of the year

The Florida Thoroughbred Breedersrsquo and Ownersrsquo Association (FTBOA) funds the Florida-bred Stakes Program which is implemented at Floridas Thoroughbred racetracks Through a percentage of pari-mutuel handle Florida Thoroughbred permitholders contributed $7685619 to the FTBOA during Fiscal Year 20142015 The FTBOA paid out $4988595 in Breedersrsquo Awards and $1294250 through the Florida-bred Stakes Program The Florida-bred Stakes Program includes ldquoFlorida Sire Stakesrdquo at Gulfstream Park ldquoSunshine Millions Previewrdquo at Gulfstream Park West ldquoFlorida Cup Dayrdquo at Tampa Bay Downs and additional funds for supplements to Florida-bred Preferred Stakes Races during the Gulfstream and Tampa Bay Downsrsquo meets

The Florida Standardbred Breedersrsquo and Ownersrsquo Association a non-profit organization and the only organized representative of Standardbred horsemen in the State of Florida is the designated association for the allocation and distribution of funds for Florida-bred racing Promotional activities include providing breeder and stallion awards for eligible Florida-bred horses during Pompano Parkrsquos 20142015 meet as well as awards for Florida Breedersrsquo Stake races The FSBOA also inaugurated a Breeder Incentive program in 2014 with the goal of offering Standardbred breeders a financial reward for the production of Florida-bred foals This program will continue in future years 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 $1013697

Section 5502625(5)(a) Florida Statutes designates the Florida Quarter Horse Breedersrsquo and Ownersrsquo Association (FQHBOA) as the authorized organization to receive breeders and awards payments from the permitholders and make payments in accordance with Florida Statutes

By agreement Hialeah Park pays 2 percent of the total purse to FQHBOA for breedersrsquo and ownersrsquo awards This is in excess of statutory requirements Other tracks pay a sum equal to the breaks plus one percent of all pari-mutuel pools conducted during their meets for supplementing purses and prizes for the general promotion of owning and breeding quarter horses in Florida as authorized in Florida Statutes

During 20142015 $115000 was paid out to 63 ownersrsquo and breedersrsquo in awards Each fiscal year total awards have increased since itrsquos first awards in 20092010

Note This promotional program information is provided by respective Breeders and Owners Associations

36

UNIVERSITY OF FLORIDA COLLEGE OF VETERINARY MEDICINE RACING LABORATORY

The Florida Racing Laboratory in the College of Medicine at the University of Florida is an International Organization for Standardization ISO 17025 accredited laboratory that employs various procedures to detect and identify prohibited drugs medications stimulants depressants hypnotics local anesthetics and drug-masking agents in the blood urine or other bodily fluids of racing horses and greyhounds

During Fiscal Year 20142015 the Laboratory received and processed 67587 samples and performed 254238 analyses The vigilant monitoring of samples by the Laboratory serves to deter the use of prohibited drugs in racing animals in Florida

Horse UrineBlood Greyhound Urine 1 Investigative Samples Received 16337 51233 17 Samples Analyzed 16280 30340 17 Number of Analyses 76382 177815 41 Positives 163 9 NA

1 Volume Not Sufficient For Testing 21711 (424 of total number of samples received) Note From January 31 2015 through June 14 2015 there were 14509 greyhound samples collected Of this total 5296 were testable samples and 9213 were quantity not sufficient for analysis During this timeframe there were 2398 attempts to collect samples from greyhounds that did not urinate

DRUG POSITIVES FOR FISCAL YEAR 20142015

Types of Positives (ARCI Drug Class) Horse Greyhound Acepromazine metabolite (3) 5 0

Acepromazine metabolite (3) Methocarbamol (4) Phenylbutazone (na) 1 0

Benzoylecgonine (1) 0 3

Boldenone (3) 4 0

Carprofen (4) 0 1

Clenbuterol (3) 51 0

Clenbuterol (3) Flunixin (4) 1 0

Dimethylsuloxide (DMSO) (5) 15 0

Flunixin (4) 5 2

Glycopyrrolate (3) 1 0

Ibuprofen (4) Methocarbamol (4) 1 0

Isoxsuprine (4) 1 0

Methocarbamol (4) 5 0

Naproxen (4) 1 0

Naproxen (4) Phenylbutazone (na) 1 0

Phenylbutazone (NA) 56 0

Procaine (3) 2 2

Testosterone (3) 5 0

Testosterone (3) Boldenone (3) 1 0

Testosterone (3) Nandrolone (3) Dimethylsuloxide (DMSO) (5) 3 0

Theobromine (4) 0 1

Zipaterol (2) 4 0

TOTALS 163 9

Class (1) Stimulant and depressant drugs that have the highest potential to affect performance and that have no generally accepted meidcal use in the racing horse

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 horse but the pharmacology of which

suggests less potential to affect performance than drugs in Class 2 Class (4) This class includes therapeutic medications that would be expected to have less potential to affect performance than those

in Class 3 Class (5) This class includes therapeutic medications for which concentration limits have been established by the racing jurisdictions

as well as certain miscellaneous agents such as dimethylsulfoxide (DMSO) and other medications as determined by the regulatory bodies

37

F

INA

NC

IAL

ST

AT

EM

EN

TS

DIVISION OF PARI-MUTUEL WAGERING SUMMARY OF STATE REVENUE FROM PARI-MUTUEL CARDROOM

SLOT ACTIVITIES AND INDIAN GAMING COMPACT FISCAL YEAR 20142015

State Revenue From Regular Performances Tax on Attendance $ 32258 Daily License Fees 2317268 Tax on Handle 8543609

State Revenue From Pari-Mutuel Performances (1) $ 10893135

Other State Revenue Occupational Licenses $ 525302 Fingerprint Fees 235539 Escheated Tickets (2) 795228 Racing Scholarship Funds (2) 0 PMW Trust Fund - Drug Fines 87650 Miscellaneous Revenue 32581 General Revenue Fund - Other Fines 20025

Other State Revenue $ 1696325

Total Pari-Mutuel State Revenue $ 12589460

State Revenue From Cardrooms Table Fees $ 693000 Gross Receipts(3) 13589789 Occupational Licenses 184502

Total State Revenue From Cardrooms $ 14467291

State Revenue From Slots CompulsiveAddictive Gambling Fee (4) $ 1750000 Facility License Fee (4) 14000000 Slot Taxes(5) 182584841 Fingerprint Fees 30028 Occupational Licenses 337334 Miscellaneous Revenue 5572 Miscellaneous Fines 11300

Total State Revenue From Slots $ 198719075

Total State Revenue Generated From Pari-Mutuel Cardroom and Slots $ 225775826

State Revenue From Indian Gaming Compact Indian Gaming Compact (6) $ 255610619 Indian Gaming Compact Reimbursements 253772

Total State Revenue From Indian Gaming Compact $ 255864391

TOTAL STATE REVENUE GENERATED $ 481640217

(1) Daily license fees and taxes reported above reported above are amounts collected and not reflect amounts due

(2) Escheated tickets and Racing Scholarship Funds are distributed to the Department of Education

(3) One-half of cardroom gross receipts is deposited into the General Revenue Fund

(4) Both amounts include payments from Calder Casio and Race Course Gulfstream Park Racing and Casino Mardi Gras Racetrack and Gaming Center Isle Casino and Racing at Pompano Park Flagler Dog Track and Magic City Casino Miami Jai Alai and South Florida Racing Association (Hialeah Park)

(5) Slot taxes are distributed to the Department of Education

(6) Indian Gaming Compact payments are deposited into the General Revenue Fund

38

DEPARTMENT OF BUSINESS amp PROFESSIONAL REGULATION DIVISION OF PARI-MUTUEL WAGERING

BALANCE SHEET SPECIAL REVENUE FUND

FOR FISCAL YEAR ENDED JUNE 30 2015

2015 2014

ASSETS

Cash with State Treasurer Investments at cost Accounts receivable Taxes receivable Allowance for uncollectibles Interest receivable Due from state funds

$ 753311 3254344

368284 15699389

(36217) 5066

286564

$ 6567906731219

34812815266142

(32884)11371

175988

TOTAL ASSETS $ 20330741 $ 23156753

LIABILITIES amp FUND EQUITY Liabilities Accounts payable $ 98554 $ 131567 Accrued salaries 282993 245289 Due to other funds 15432 4325 Due to other state agencies 14092160 13612023 Due to general revenue 685418 665939 Compensated absences - 9313

Total Liabilities 15174556 14668455

Fund Equity Unreserved 5156185 8488298

Total Fund Equity 5156185 8488298

TOTAL LIABILITIES amp FUND EQUITY $ 20330741 $ 23156753

The financial statements and notes are for informational purposes only

39

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 2015

FINAL 2015 2014

BUDGET ACTUAL VARIANCE ACTUAL

REVENUES

Fees Charges Commissions and Sales

Licenses and Permits

Taxes

Fines Forfeits Judgments and Settlements

Interest and Dividends Net

Refunds

Miscellaneous Receipts

$ 19552155

552304

197324441

212335

29537

250000

211412

$ 19301397

712058

198093473

95112

122153

254983

31106

$ (250758) $

159754

769032

(117223)

92616

4983

(180306)

19569151

502696

190162520

116787

84893

270769

213872

Total Revenues 218132184 218610282 478098 210920688

EXPENDITURES CURRENT OPERATING

Salaries

Other Personal Services

Other Operating Expenditures

Operation of Motor Vehicles

Risk Management

State Attorney-Slots

PMW Lab Services

PMW Compliance System

TrDMSHR SVCSSTW Contract

Cardroom Tax Distribution

Other Contracted Services

Compulsive Gambling Prevention

Racing Animal Med Research

OPERATING CAPITAL OUTLAY

Acquisition of Motor Vehicles

Assessment for Fingerprinting

Service Charge to General Revenue

Refunds

Transfer to FDLE Slots Investigation

Transfers to Other Funds

Transfers to General Revenue

7104979 1677615 976075 81743

169792 222971

2266000 296476 58635

1800000 141731 930000 100000

23895 24802

460400 3150000 164650

‐188594212

27000000

6494226 1465527 842849 61944

169792 222971

2266000

246396 58635

1701933 29530

930000 93633 12523 20385

374197 2859023

13173 -

184079657

20000000

610753

212087

133226

19799

-

-

-

50080

-

98067

112201

0

6367

11372

4417

86203

290977

151477

-

4514555

7000000

6429448

1237420

736549

78141

105689

208651

2266000

246415

57114

1658542

31082

600000

100000

32240

54798

320769

2937007

132397

-

175530395

18500000

Total Expenditures 235243976 221942395 13301581 211262657

Excess (Deficiency) of Revenues Over (Under) Expenditures

FUND BALANCE JULY 1 2014

(17111792)

8488298

(3332113)

8488298

(12823484)

-

(341969)

8830267

FUND BALANCE JUNE 30 2015 $ (8623494) $ 5156185 $ (12823484) $ 8488298 (1) (1)

(1) Does not include budget of $37000000 for category 190000 Investments Actual expenditures for category 190000 were closed into the investment account

The financial statements and notes are for informational purposes only

40

CA

RD

RO

OM

PA

RI-

MU

TU

EL

AN

DS

LO

T S

TA

TU

TE

MA

TR

IX

STATUTE TOPIC GREYHOUND JAI ALAI THOROUGHBRED HARNESS QUARTER HORSE

FEES $80 per race $40 per game $100 per race $100 per race $100 per race

Daily License Fees On Live

On-track Handle

5500951(1)(a) FS 5500951(1)(a) FS 5500951(1)(a) FS 5500951(1)(a) FS 5500951(1)(a) FS

$80 per race but not to exceed $40 per game but not to exceed $100 per race but not to exceed $100 race but not to exceed $500 $100 per race but not to exceed Daily License $500 per day $500 per day $500 per day per day $500 per day

Fees On Simulcast Handle

5500951(1)(a) FS 5500951(1)(a) FS 5500951(1)(a) FS 5500951(1)(a) FS 5500951(1)(a) FS

OUTS (ESCHEATS)

Live On-track Handle

Paid to the state of Florida 5501645(2) FS

Paid to the state of Florida 5501645(2) FS

Retained by permitholder 5502633(3) FS

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)

FS FS

Escheats from Arabian races are paid to Florida Arabian Horse Racing Promotion Account 5502633(2)(c) FS

TAXES

Tax On Admissions

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a) FS

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c) FS

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a) FS

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c) FS

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a) FS

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c) FS

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a) FS

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c) FS

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a) FS

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c) FS

Tax On Live On-track Handle

55 of handle except for charity perfomances which is 76 of handle 5500951(3)(b)1 FS

Effective July 1 2000 a permitholder may not be taxed at a higher rate than 2 5500951(3)(d) FS

05 of handle 55009515(2)(a) FS

05 of handle 55009512(2)(a) FS

1 of handle 5500951(3)(a) FS

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) FS

Allows permitholders to receive jai alai games from out-of-state and are subject to taxation under 5500951 and 55009511 5503551(4) FS

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) FS

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) FS

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) FS

This matrix represents a summary of 2014 Statutes Please refer to the cite noted by statutory topic for specific language governing pari-mutuel wagering

41

STATUTE TOPIC GREYHOUND JAI ALAI THOROUGHBRED HARNESS QUARTER HORSE

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 5500951(3)(b)1 and 5500951(3)(c)1 FS

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 FS

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 FS

39 of intertrack and intertrack simulcast handle for greyhound permitholders located in the same market area specified in 550615(9) 5500951(3)(c)2 FS

71 of intertrack and intertrack simulcast handle 5500951(3)(b)2 and 5500951(3)(c)1 FS

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 FS

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) FS

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

2 of intertrack handle 5500951(3)(c)1 FS

24 of intertrack simulcast handle 5500951(3)(c)1 and 55009515(5) FS

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 FS

05 of intertrack simulcast handle if guest track is a thoroughbred track located more than 35 miles from host track 55009515(5) FS

33 of intertrack handle 5500951(3)(c)1 FS

15 of intertrack simulcast handle 5500951(3)(c)1 FS

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 FS

2 of intertrack handle 5500951(3)(c)1 FS

24 of intertrack simulcast handle 5500951(3)(c)1 and 55009515(5) FS

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 FS

Year then tax on handle is 23 5500951(3)(c)2 FS

CHARITY PERFORMANCES

Maximum of five days Maximum of five days Maximum of five days Maximum of five days Maximum of five days 5500351(1) FS 5500351(1) FS 5500351(1) FS 5500351(1) FS 5500351(1) FS

Permitholders are allowed to Permitholders are allowed to One additional scholarship day to conduct one additional day to be conduct two additional tracks located in Hillsborough designated as ldquoGreyhound Adopt- performances known as ldquoRetired County for the benefit of Pasco-A-Pet Day Proceeds are paid to Jai Alai Playersrsquo Charity Dayrdquo for a Hernando Community College bona fide organizations that fund to benefit retired jai alai 5500351(6)(a) and promote the adoption of players 5500351(8) FS 5500351(6)(b) FS greyhounds 5501648(2) FS

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 FS

This matrix represents a summary of 2014 Statutes Please refer to the cite noted by statutory topic for specific language governing pari-mutuel wagering

42

STATUTE TOPIC GREYHOUND JAI ALAI THOROUGHBRED HARNESS QUARTER HORSE

TAX CREDITS amp EXEMPTIONS

(excluding charity performances

unless otherwise noted)

Tax exemption of $360000 per state fiscal year or $500000 for three permitholders that held a full live schedule in 1995 and closest to another state authorizing greyhound racing 55009514(1) FS

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) FS

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 is paid directly to the Jockeys Guild by the permitholders 55009515(6) FS

Tax credit each state fiscal year equal to daily license fee on live races in previous state fiscal year 5500951(1)(a) FS

Allows each permitholder that cannot utilize the full amount of the tax exemption or daily license fee tax creditelect once per state fiscal year to transfer the unused portion to a greyhound permitholder acting as a host track for intertrack wagering 5500951(1)(b) FS

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 FS

$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 FS

Tax credit each state fiscal year in an amount equal to the amount remitted in escheated tickets in prior state fiscal year 5501647 FS

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) FS

This matrix represents a summary of 2014 Statutes Please refer to the cite noted by statutory topic for specific language governing pari-mutuel wagering

43

STATUTE TOPIC STATUTE REFERENCE SUMMARY

FEES

Cardroom Table Fees 849086(5)(d) FS Annual fee for each facility is $1000 for each table to be operated at the cardroom

TAXES

Tax On Cardroom Gross Receipts

849086(13)(a) FS

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts Pursuant to Section 849086(13)(c) FS one-half credited to Pari-Mutuel Wagering Trust Fund and one-half being credited to the General Revenue Fund

Tax On Admissions 849086(13)(b) FS

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

FINES

Administrative Fine 849086(14)(c) FS An administrative fine up to $1000 for each violation may be imposed on any person who has violated or failed to comply with the provisions of Section 849086 FS

ANNUAL DISBURSEMENT TO COUNTIES AND MUNICIPALITIES

Annual Disbursement To Counties and Municipalities

849086(13)(h) FS One-quarter of moneys deposited into the Pari-Mutuel Wagering Trust Fund shall by October 1 of each year be distributed to the local counties or municipalities where the approved cardrooms are located

This matrix represents a summary of 2014 Statutes Please refer to the cite noted by statutory topic for specific language governing operation of cardooms

44

STATUTE TOPIC STATUTE REFERENCE SUMMARY

FEES

Slot License Fee 551106(1)(a) FS Annual fee for each slot machine facility is $2 million paid with the initial license application and annual 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 551106(3) FS

The tax rate on slot machine revenues is 35 Payment for the tax on slot machine revenues shall be remitted by 3 pm on the 5th day of each calendar month for taxes imposed and collected for the preceding calendar month If the 5th day of the calendar month falls on a weekend payments shall be remitted by 3 pm the first Monday following the weekend

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 for 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 Penalties

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 2014 Statutes Please refer to the cite noted by statutory topic for specific language governing slot operations

45

  • Table of Contents 2014-2015
  • Overview 2014-15
  • Division overview 1415
  • Events Shaping 2014-15
  • Fiscal Years Comparative Data 2014-15
  • PMW Graphs 2014-2015
  • PMW Handle Statistics 2014 2015
  • Guest Handle by Host 2014-2015
  • 20142015 Charity-scholarship
  • Cardroom Statistics 2014-2015
  • Cardroom Revenue 2014 2015
  • Slot Comparative Data 2014-2015
  • Daily revenue per machine 14-15
  • 2014-15 permitholder map for report
  • Permitholder Contact Operating In 84rd annual rpt
  • Promotional Programs for FL Horses 20142015
  • Drug Positives for 2014-15
  • Summary of State Revenue 2014-2015 (Final
  • PMW 06 30 15 Final Report
  • PMW Statute Matrix 2014-2015
  • Cardroom Statute Matrix 2014-2015
  • Slot Statute Matrix 20142015
  • Annual Report Cover 2416pdf
    • Florida Department of Business and Professional Regulation
Page 29: Division of Pari-Mutuel Wagering Annual Report …...2016/03/07  · This annual report encompasses the fiscal year which began July 1, 2014, and ended June 30, 2015. This is the 84th

GREYHOUND PERMITHOLDERS

Florida remains the leader in greyhound racing in the United States with 19 permitholders operating at 12 tracks throughout the state A total of 3515 completed performances including charity and scholarship performances were conducted during this past fiscal year a minimal change from the previous year

During Fiscal Year 20142015 handle wagered on live greyhound performances decreased by approximately two percent Intertrack handle wagered on broadcasts of live Florida greyhound performances decreased by approximately three percent Simulcast handle wagered on broadcasts of performances from outside the state increased by approximately two percent Intertrack simulcast handle wagered on broadcast of performances from outside the state increased by approximately 15 percent Overall there was a decrease in total handle by approximately one percent for the Florida greyhound industry

Total paid attendance decreased by approximately three 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 approximately four percent during Fiscal Year 20142015 The greyhound industry accounted for approximately 303 percent of Floridarsquos total revenue and 319 percent of total handle from pari-mutuel performances

Greyhound permitholders reported paying a total of $25631721 in purses during Fiscal Year 20142015 For more detail on purses paid please refer to the following information by permitholder The division was able to confirm reported purse amounts from the weekly purse reports submitted in accordance with Section 61D-8006 Florida Administrative Code

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 Section 5501647 Florida Statutes provides a greyhound permitholder with credits in an amount equal to the uncashed pari-mutuel tickets remitted in the prior state fiscal year to the state which is applied against any taxes imposed the next fiscal year Additionally Section 5501647 Florida Statutes requires each permitholder to pay an amount not less than 10 percent of the credit provided by this section to any bona fide organization that promotes or encourages the adoption of greyhounds During Fiscal Year 20142015 total contributions provided to greyhound adoption units amounted to $136466 which exceeded the minimum statutory requirement

Total Live Performances (Completed) (1)

(1) Performances where eight or more races were h

3515 eld

Total Paid Attendance 276495

Total Live Performances (Actual) 3530 Total Admission Tax $11585

Total Racing Days 2392

Daytona Beach Kennel Club Inc Volusia County

Website wwwdaytonagreyhoundcom Telephone MailingStreet Address 960 South Williamson Boulevard Daytona Beach Florida 32114-7247 Fax

Meet Period 12152014 to 06302015

Racing Results Live Performances (Completed) 248 Purses Paid $1002456 Live Performances (Actual) 250 Racing Days 168 Paid Attendance 0

Total Admission Tax $0

3862526484 3862524808

Derby Lane St Petersburg Kennel Club Inc

Pinellas County

Website wwwderbylanecom MailingStreet Address 10490 Gandy Boulevard St Petersburg Florida 33702-2395 Telephone

Fax

Meet Period 01012015 to 06302015

Racing Results Live Performances (Completed) 207 Purses Paid $2197236 Live Performances (Actual) 207 Racing Days 155 Paid Attendance 0

Total Admission Tax $0

7278123339 7278123305

25

Ebro Greyhound Park Washington County Kennel Club Inc

Washington County

Website wwwgoebrocom Telephone MailingStreet Address 6558 Dog Track Road Ebro Florida 32437-1142 Fax

Meet Period 07012014 to 09202014 and 05022015 to 06302015

Racing Results Live Performances (Completed) 184 Purses Paid $463061 Live Performances (Actual) 184 Racing Days 92 Paid Attendance 8844

Total Admission Tax $323

8502343943 8505354442

Flagler Dog Track West Flagler Associates Ltd

Dade County

Website wwwmagiccitycasinocom Mailing Address Post Office Box 350940 Miami Florida 33135-0940 Telephone Street Address 401 NW 38th Court Miami Florida 33126-5638 Fax

Meet Period 07012014 to 10252014 and 06022015 to 06302015

Racing Results Live Performances (Completed) 153 Purses Paid $3396362 Live Performances (Actual) 163 Racing Days 103 Paid Attendance 0

Total Admission Tax $0

3056493000 3056314529

HampT Gaming Inc Dade County

See Mardi Gras Racetrack and Gaming Centers contact information for detail

Meet Period 02152015 to 04302015 at Mardis Gras

Racing Results Live Performances (Completed) 106 Purses Paid $1055684 Live Performances (Actual) 106 Racing Days 53 Paid Attendance 0

Total Admission Tax $0

Jacksonville Kennel Club Inc Jacksonville Greyhound Racing Inc

Duval County

Website wwwbestbetjaxcom Mailing Address Post Office Box 959 Orange Park Florida 32067-0959 Telephone Street Address 201 Monument Road Jacksonville Florida 32225-8106 Fax

Meet Period 07022014 to 09282014 at Orange Park

Racing Results Live Performances (Completed) 104 Purses Paid $931749 Live Performances (Actual) 104 Racing Days 77 Paid Attendance 0

Total Admission Tax $0

9046460001 9046460420

Jefferson County Kennel Club Inc Jefferson County

Mailing Address Post Office Box 400 Monticello Florida 32345-0400 Telephone Street Address 3079 North Jefferson Street Monticello Florida 32344-5685 Fax

Jefferson County license was suspended during the 20142015 year therefore no live Meet Period

performances were conducted Racing Results Live Performances (Completed) 0 Purses Paid $0 Live Performances (Actual) 0 Racing Days 0 Paid Attendance 0

Total Admission Tax $0

8509972561 8509973871

License Acquisitions LLC (Palm Beach Greyhound Racing) Palm Beach County

See Palm Beach Kennel Clubs contact information for detail

Meet Period 07012014 to 09302014 at Palm Beach Kennel Club

Racing Results Live Performances (Completed) 118 Purses Paid $986937 Live Performances (Actual) 118 Racing Days 92 Paid Attendance 6777

Total Admission Tax $91

26

Mardi Gras Racetrack and Gaming Center Hartman and Tyner Inc

Broward County

Website wwwmgflacom MailingStreet Address 831 North Federal Highway Hallandale Beach Florida 33009-2410

Meet Period 12012014 to 02142015

Racing Results Live Performances (Completed) 105 Purses Paid Live Performances (Actual) 106 Racing Days 53 Paid Attendance

Total Admission Tax

Telephone Fax

$1027511

0 $0

954-924-3200 9549243143

Melbourne Greyhound Park LLC Brevard County

Website wwwmgparkcom MailingStreet Address 1100 North Wickham Road Melbourne Florida 32935-8941

Meet Period 01022015 to 04182015

Racing Results Live Performances (Completed) 108 Purses Paid Live Performances (Actual) 108 Racing Days 92 Paid Attendance

Total Admission Tax

Telephone Fax

$371026

0 $0

3212599800 3212593437

Naples-Ft Myers Greyhound Track Southwest Florida Enterprises Inc

Lee County Website wwwnaplesfortmyersdogscom Mailing Address Post Office Box 2567 Bonita Springs Florida 34133-2567 Street Address 10601 Bonita Beach Road SW Bonita Springs Florida 34135-5620

Meet Period 10312014 to 05252015

Racing Results Live Performances (Completed) 398 Purses Paid Live Performances (Actual) 399 Racing Days 191 Paid Attendance

Total Admission Tax

Telephone Fax

$1701827

159675 $10158

2399922411 2399479244

Orange Park Kennel Club Inc Jacksonville Greyhound Racing Inc

Clay County

Website wwwbestbetjaxcom Mailing Address Post Office Box 959 Orange Park Florida 32067-0959 Street Address 455 Park Avenue Orange Park Florida 32073-3101

Meet Period 09292014 to 11302014 and 04272015 to 06292015

Racing Results Live Performances (Completed) 145 Purses Paid Live Performances (Actual) 145 Racing Days 108 Paid Attendance

Total Admission Tax

Telephone Fax

$1339454

0 $0

9046460001 9046460420

Palm Beach Kennel Club Investment Corporation of Palm Beach

Palm Beach County

Website wwwpbkennelclubcom MailingStreet Address 1111 North Congress Avenue West Palm Beach Florida 33409-6317

Meet Period 10012014 to 06302015

Racing Results Live Performances (Completed) 349 Purses Paid Live Performances (Actual) 350 Racing Days 271 Paid Attendance

Total Admission Tax

Telephone Fax

$3313872

25373 $815

5616832222 5614719114

Penn Sanford LLC dba Sanford-Orlando Kennel Club Seminole County

See SOKC LLCs contact information for detail Meet Period 07022014 to 12312014

Racing Results Live Performances (Completed) 146 Purses Paid Live Performances (Actual) 146 Racing Days 115 Paid Attendance

Total Admission Tax

$799409

0 0

27

Pensacola Greyhound Racing LLP Escambia County

Website wwwpensacolagreyhoundtrackcom Mailing Address Post Office Box 12824 Pensacola Florida 32591-2824 Telephone Street Address 951 Dog Track Road Pensacola Florida 32506-8236 Fax

Meet Period 07022014 to 1042014 and 01232015 to 06282015

Racing Results Live Performances (Completed) 160 Purses Paid $827398 Live Performances (Actual) 160 Racing Days 128 Paid Attendance 0

Total Admission Tax $0

8504558595 8504538883

SOKC LLC dba Sanford-Orlando Kennel Club Seminole County

Website wwwsanfordorlandokccom MailingStreet Address 301 Dog Track Road Longwood Florida 32750-6558 Telephone Meet Period 01012015 to 06292015 Fax

Racing Results

Live Performances (Completed) 181 Purses Paid $915315 Live Performances (Actual) 181 Racing Days 129 Paid Attendance 0

Total Admission Tax $0

4078311600 4078313997

Sarasota Kennel Club Inc Sarasota County

Website wwwsarasotakennelclubcom Telephone MailingStreet Address 5400 Bradenton Road Sarasota Florida 34234-2999 Fax

Meet Period 11072014 to 04252015

Racing Results Live Performances (Completed) 193 Purses Paid $791149 Live Performances (Actual) 193 Racing Days 143 Paid Attendance 75826

Total Admission Tax $198

9413557744 9413512207

St Johns Greyhound Park (Bayard Raceways Inc) Jacksonville Greyhound Racing Inc

St Johns County

Website wwwbestbetjaxcom Mailing Address Post Office Box 959 Orange Park Florida 32067-0959 Telephone Street Address 6322 Racetrack Road Jacksonville Florida 32259-2107 Fax

Meet Period 12012014 to 04262015 at Orange Park

Racing Results Live Performances (Completed) 166 Purses Paid $1652523 Live Performances (Actual) 166 Racing Days 124 Paid Attendance 0

Total Admission Tax $0

9046460001 9046460420

Tampa Greyhound Track TBDG Acquisition LLC

Hillsborough County

Website wwwtgtpokercom Mailing Address Post Office Box 8096 Tampa Florida 33674-8096 Telephone Street Address 8300 North Nebraska Ave Tampa Florida 33604-3107 Fax

Meet Period 07012014 to 12312014 at Derby Lane Racing Results Live Performances (Completed) 209 Purses Paid $2113033 Live Performances (Actual) 209 Racing Days 156 Paid Attendance 0 Paid Attendance 0 Total Admission Tax $0 Total Admission Tax $0

8139324313 8139325048

West Volusia Racing Inc Volusia County

See Daytona Beach Kennel Clubs contact information for detail

Meet Period 07012014 to 12132014 at Daytona Beach Kennel Club

Racing Results Live Performances (Completed) 235 Purses Paid $745719 Live Performances (Actual) 235 Racing Days 142 Paid Attendance 0

Total Admission Tax $0

28

JAi ALAI PERMITHOLDERS

Florida was the first state in the nation to conduct jai alai performances with the first fronton being built in 1926 There are eight jai alai permitholders operating at six frontons throughout Florida In fact Florida is now the only state where pari-mutuel wagering on live jai alai games is conducted A total of 925 completed performances including charity and scholarship performances were conducted during this past fiscal year an increase of approximately 19 percent from the previous fiscal year

During Fiscal Year 20142015 handle wagered on live jai alai performances decreased by approximately 39 percent Intertrack handle wagered on broadcasts of live Florida jai alai performances decreased by approximately 43 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 approximately 41 percent for the Florida jai alai industry

Total jai alai revenue to the state decreased by approximately three percent during Fiscal Year 20142015 The jai alai industry accounted for approximately 32 percent of Floridarsquos total revenue and 19 percent of total handle from pari-mutuel performances

Permitholders reported paying a total of $4745469 in playersrsquo awards For more detail on playersrsquo awards paid please refer to the following information by permitholder

Total paid attendance decreased by 100 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 (Completed) (1) 925 Total Paid Attendance 0 (1) Performances where eight or more games were held

Total Performances (Actual) 925

Total Gaming Days 522 Total Admission Tax $0

Dania Jai Alai Dania Entertainment Center LLC

Broward County

Website wwwcasinodaniabeachcom Telephone MailingStreet Address 301 East Dania Beach Boulevard Dania Beach Florida 33004-3016 Fax

Meet Period 10072014 to 12302014

Gaming Results Live Performances (Completed) 180 Paid Attendance 0 Live Performances (Actual) 180 Total Admission Tax $0 Live Operating Days 70 Players Awards Paid $939484

9549272841 9549257529

Dania Summer Jai Alai Dania Entertainment Center LLC

Broward County

See Dania Jai Alais contact information for detail

Meet Period 07012014 to 10062014 at Dania Jai Alai

Gaming Results Live Performances (Completed) 109 Paid Attendance 0 Live Performances (Actual) 109 Total Admission Tax $0 Live Operating Days 55 Players Awards Paid $622035

Ft Pierce Jai Alai Fronton Holdings LLC

St Lucie County

Website wwwcasinomiamijaialicom Telephone MailingStreet Address 1750 South Kings Highway Ft Pierce Florida 34945-3099 Fax

Meet Period 02272015 to 03272015 Miscellaneous Revenue to State $34538 (See Section 55009511(4) Florida Statutes for detail) Gaming Results Live Performances (Completed) 41 Paid Attendance 0 Live Performances (Actual) 41 Total Admission Tax $0 Live Operating Days 21 Players Awards Paid $152543

7724647500 7724640099

29

Hamilton Jai Alai and Poker Richmond Entertainment Inc

Hamilton County

MailingStreet Address 6968 US Highway 129 South Jasper Florida 32052-6774 Telephone Fax

Meet Period 05172015 to 06242015

Gaming Results Live Performances (Completed) 228 Paid Attendance 0 Live Performances (Actual) 228 Total Admission Tax $0 Live Operating Days 38 Players Awards Paid $17000

3866380011 3866380033

Miami Jai Alai Fronton Holdings LLC

Dade County

Website wwwcasinomiamijaialicom Telephone MailingStreet Address 3500 NW 37th Avenue Miami Florida 33142-4923 Fax

Meet Period 11022014 to 04302015

Gaming Results Live Performances (Completed) 153 Paid Attendance 0 Live Performances (Actual) 153 Total Admission Tax $0 Live Operating Days 153 Players Awards Paid $1461314

3056336400 3056347013

Ocala Poker and Jai Alai Second Chance Jai Alai LLC

Marion County

Website wwwocalapokerroomcom Mailing Address Post Office Box 580 Orange Lake Florida 32681-0580 Telephone Street Address 4601 NW Highway 318 Reddick Florida 32686 Fax

Meet Period 02022015 to 03022015 Miscellaneous Revenue to State $22000 (See Section 55009511(4) Florida Statutes for detail) Gaming Results Live Performances (Completed) 41 Paid Attendance 0 Live Performances (Actual) 41 Total Admission Tax $0 Live Operating Days 21 Players Awards Paid $147480

3525912345 3525913402

Orlando Jai Alai RB Jai Alai LLC Seminole County

Website wwworlandoliveeventscom Telephone MailingStreet Address 6405 South Highway 17-92 Fern Park Florida 32730-2057 Fax

Meet Period 04032015 to 05302015

Miscellaneous Revenue to State $15200 (See Section 55009511(4) Florida Statutes for detail) Gaming Results Live Performances (Completed) 43 Paid Attendance 0 Live Performances (Actual) 43 Total Admission Tax $0 Live Operating Days 34 Players Awards Paid $0

4073396221 4078314689

Summer Jai Alai Partnership Dade County

See Miami Jai Alais contact information for detail

Meet Period 08032014 to 10312014 and 05012015 to 06292015 at Miami Jai Alai

Gaming Results Live Performances (Completed) 130 Paid Attendance 0 Live Performances (Actual) 130 Total Admission Tax $0 Live Operating Days 130 Players Awards Paid $1405613

30

THOROUGHBRED PERMITHOLDERS

Florida continues to be a premier thoroughbred racing state with five permitholders operating at three tracks located in Central and South Florida A total of 330 completed performances including charity and scholarship performances were conducted during this past fiscal year a decrease of approximately 21 percent from the previous fiscal year

During Fiscal Year 20142015 handle on live thoroughbred performances increased by approximately four percent Handle from intertrack wagering increased approximately six percent Simulcast handle wagered on broadcasts of performances from outside the state decreased by approximately 46 percent Intertrack simulcast handle decreased by approximately two percent Overall total handle decreased by approximately 11 percent for the Florida thoroughbred industry

Total thoroughbred revenue to the state during Fiscal Year 20142015 decreased by approximately 12 percent from the prior year The thoroughbred industry accounted for approximately 581 percent of Floridarsquos total revenue and 601 percent of total handle from pari-mutuel performances

Permitholders reported paying a total of $86208744 in purses For more detail on purses paid please refer to the following information by permitholder The Florida Thoroughbred Breedersrsquo and Ownersrsquo Association did not dispute the amount of purses paid reported by the permitholders

Total paid attendance increased by eight 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 (Completed) (1) 330 Total Paid Attendance 101165

(1) Performances where eight or more races were held

Total Performances (Actual) 391

Total Racing Days 335 Total Admission Tax $20675

Calder Race Course Inc Churchill Downs Inc

Dade County

Website wwwcaldercasinocom Telephone MailingStreet Address 21001 NW 27th Avenue Miami Gardens Florida 33056-1461 Fax

Meet Period 10082014 to 11302014

Racing Results Live Performances (Completed) 40 Purses Paid $7375507 Live Performances (Actual) 100 Racing Days 44 Paid Attendance 0

Total Admission Tax $0

3056251311 3056252505

Gulfstream Park Racing Association Inc Stronach Group Broward County

Website wwwgulfstreamparkcom Telephone MailingStreet Address 901 South Federal Highway Hallandale Beach Florida 33009-7124 Fax

Meet Period 07012014 and 12062014 to 05222015 and 06302015

Racing Results Live Performances (Completed) 120 Purses Paid $62094688 Live Performances (Actual) 121 Racing Days 121 Paid Attendance 0

Total Admission Tax $0

9544547000 9544576291

Gulfstream Park Thoroughbred After Racing Program Inc Stronach Group Broward County

See Gulfstream Park Racing Association Incs contact information for detail

Meet Period 07042014 to 9072014 and 12102014

Racing Results Live Performances (Completed) 39 Purses Paid $1493679 Live Performances (Actual) 39 Racing Days 39 Paid Attendance 0

Total Admission Tax $0

31

Tampa Bay Downs Inc Hillsborough County

Website wwwtampabaydownscom Mailing Address Post Office Box 2007 Oldsmar Florida 34677-7007 Street Address 11225 Race Track Road Tampa Florida 33626-3122

Meet Period 07012014 11292014 to 05032015 and 06302015

Racing Results Live Performances (Completed) 91 Purses Paid Live Performances (Actual) 91 Racing Days 91 Paid Attendance

Total Admission Tax

Telephone Fax

$15244870

101165 $20675

8138554401 8138543539

Tropical Park LLC Churchill Downs Inc

Dade County See Calders contact information for detail

Meet Period 09112014 to 10042014 and 05232015 to 06282015 at Gulfstream Park

Racing Results Live Performances (Completed) 40 Purses Paid Live Performances (Actual) 40 Racing Days 40 Paid Attendance

Total Admission Tax

$0

0 $0

32

QUARTER HORSE PERMITHOLDERS

There are five permitholders conducting quarter horse racing performances at five tracks located in the State of Florida In Fiscal Year 20142015 a total of 117 completed performances were conducted an increase of approximately 17 percent from the previous fiscal year

During Fiscal Year 20142015 handle wagered on live quarter horse performances decreased by approximately five percent Intertrack handle wagered on broadcasts of performances increased by approximately 68 percent Simulcast handle wagered on broadcasts of performances from outside the state had no changes along with intertrack simulcast handle Overall total handle increased by approximately two percent for the Florida quarter horse industry

Total quarter horse revenue to the state during Fiscal Year 20142015 increased by approximately 16 percent The quarter horse industry accounted for approximately 11 percent of Floridarsquos total revenue and 03 percent of total handle from pari-mutuel performances

Permitholders reported paying a total of $6391000 in purses For more detail on purses paid please refer to the following information by permitholder The Florida Quarter Horse Breedersrsquo and Ownersrsquo Association was able to confirm the amount of purses paid reported by Hialeah Park

The division reports only paid attendance and does not include free admissions or complimentary passes in its data

Total Performances (Completed) (1) 117 Total Paid Attendance 0 (1) Performances where eight or more races were held

Total Performances (Actual) 119

Total Racing Days 66 Total Admission Tax $0

Gretna Racing LLC Gadsden County

Website wwwcreekentertainmentcom Mailing Address Post office Box 70 Grenta Florida 32332 Telephone

Street Address 501 Racetrack Drive Gretna Florida 32332

Meet Period 07052014 to 10052014

Racing Results Live Performances (Completed) 38 Purses Paid $167000 Live Performances (Actual) 38 Racing Days 10 Paid Attendance 0

Total Admission Tax $0

8508756920

Hamilton Downs Horsetrack LLC Hamilton County

Mailing Address 6968 US Highway 129 Jasper Florida 32052-6774 Telephone

Street Address 2220 Northwest County Road 143 Jennings Florida 32053 Fax

Meet Period 06142015 to 06182015

Racing Results Live Performances (Completed) 20 Purses Paid $22000 Live Performances (Actual) 20 Racing Days 5 Paid Attendance 0

Total Admission Tax $0

3866380011

3866380033

Hialeah Park South Florida Racing Association LLC

Dade County

Website wwwhialeahparkcasinocom Telephone Mailing Address Post Office Box 158 Hialeah Florida 33011 Fax Street Address 2200 East 4th Avenue Hialeah Florida 33010

Meet Period 12262014 to 03032015

Racing Results Live Performances (Completed) 39 Purses Paid $5852000 Live Performances (Actual) 40 Racing Days 40 Paid Attendance 0

Total Admission Tax $0

3058858000 3058878006

33

Ocala Breeders Sales Company Inc Marion County

Website wwwobssalescom Telephone Mailing Address Post Office Box 99 Ocala Florida 34478-0099 Fax Street Address 1701 Southwest 60th Avenue Ocala Florida 34474-1800

Meet Period 1272015

Racing Results Live Performances (Completed) 0 Purses Paid $310000 Live Performances (Actual) 1 Racing Days 1 Paid Attendance 0

Total Admission Tax $0

3522372154 3522372357

South Marion Real Estate Holdings LLC Central Florida Gaming LLC

Marion County

Mailing Address Post Office Box 6331 Ocala Florida 34478 Telephone Street Address 6390 SE 177th Place Summerfield Florida 34491 Fax

Meet Period 07012014 to 07102014

Racing Results Live Performances (Completed) 20 Purses Paid $40000 Live Performances (Actual) 20 Racing Days 10 Paid Attendance 0

Total Admission Tax $0

3528177522 None Listed

34

~ ra- HARNESS PERMITHOLDERS

PARI-MUTUEL INDUSTRY

Pompano Park is the only permitholder conducting harness horse racing performances in the State of Florida A total of 126 completed performances including charity and scholarship performances were conducted during this past fiscal year which is the same as the previous year

During Fiscal Year 20142015 handle wagered on live harness performances increased by approximately three percent Intertrack handle wagered on broadcasts of live Florida harness performances increased by approximately 33 percent Simulcast handle wagered on broadcasts of performances from outside the state increased by approximately seven percent while intertrack simulcast handle increased by approximately six percent Overall total handle increased by approximately seven percent for the Florida harness industry

Total revenue to the state during Fiscal Year 20142015 increased by approximately four percent from the prior fiscal year The harness industry accounted for approximately 73 percent of Floridarsquos total revenue and 58 percent of total handle from pari-mutuel performances

Pompano Park reported paying $8614066 in purses For more detail on purses paid please refer to the information below The Florida Standardbred Breedersrsquo and Ownersrsquo Association was able to confirm the amount of purses paid reported by Pompano Park

The division reports only paid attendance and does not include free admissions or complimentary passes in its data

Total Performances (Completed) (1) 126 Total Paid Attendance 0 (1) Performances where eight or more races were held

Total Performances (Actual) 126

Total Racing Days 126 Total Admission Tax $0

Isle Casino and Racing at Pompano Park PPI Inc

Broward County

Website pompano-parkisleofcapricasinoscom Telephone 9549722000 MailingStreet Address 777 Isle of Capri Circle Pompano Beach Florida 33069-3104 Fax 9549700882

Meet Period 10042014 to 06272015

Racing Results Live Performances (Completed) 126 Purses Paid $8614066 Live Performances (Actual) 126 Racing Days 126 Paid Attendance 0

Total Admission Tax $0

SUMMARY

During Fiscal Year 20142015 the total handle wagered for all industries exceeded $779 million a decrease of approximately eight percent from the prior fiscal year Total pari-mutuel completed performances including charity and scholarship performances conducted during Fiscal Year 20142015 increased by approximately one percent from the previous fiscal year

The state realized revenue from performances of approximately $109 million a decrease of roughly eight percent from the prior fiscal year Of the $109 million collected greyhound permitholders accounted for 303 percent thoroughbreds for 581 percent harness for 73 percent jai alai for 32 percent and quarter horse for 11 percent

Total paid attendance decreased approximately two percent from the prior year The division reports only paid attendance and does not include free admission or complimentary passes in its data

35

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 50 national champions Florida also produced ldquoAffirmedrdquo the eleventh horse to have swept the Triple Crown (1978) OcalaMarion County Florida is home to some of the leading breeding farms in the country The industry boasts 19 classic wins (Kentucky Derby Preakness Stakes and Belmont Stakes) 26 Breedersrsquo Cup Day champions and six horses of the year

The Florida Thoroughbred Breedersrsquo and Ownersrsquo Association (FTBOA) funds the Florida-bred Stakes Program which is implemented at Floridas Thoroughbred racetracks Through a percentage of pari-mutuel handle Florida Thoroughbred permitholders contributed $7685619 to the FTBOA during Fiscal Year 20142015 The FTBOA paid out $4988595 in Breedersrsquo Awards and $1294250 through the Florida-bred Stakes Program The Florida-bred Stakes Program includes ldquoFlorida Sire Stakesrdquo at Gulfstream Park ldquoSunshine Millions Previewrdquo at Gulfstream Park West ldquoFlorida Cup Dayrdquo at Tampa Bay Downs and additional funds for supplements to Florida-bred Preferred Stakes Races during the Gulfstream and Tampa Bay Downsrsquo meets

The Florida Standardbred Breedersrsquo and Ownersrsquo Association a non-profit organization and the only organized representative of Standardbred horsemen in the State of Florida is the designated association for the allocation and distribution of funds for Florida-bred racing Promotional activities include providing breeder and stallion awards for eligible Florida-bred horses during Pompano Parkrsquos 20142015 meet as well as awards for Florida Breedersrsquo Stake races The FSBOA also inaugurated a Breeder Incentive program in 2014 with the goal of offering Standardbred breeders a financial reward for the production of Florida-bred foals This program will continue in future years 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 $1013697

Section 5502625(5)(a) Florida Statutes designates the Florida Quarter Horse Breedersrsquo and Ownersrsquo Association (FQHBOA) as the authorized organization to receive breeders and awards payments from the permitholders and make payments in accordance with Florida Statutes

By agreement Hialeah Park pays 2 percent of the total purse to FQHBOA for breedersrsquo and ownersrsquo awards This is in excess of statutory requirements Other tracks pay a sum equal to the breaks plus one percent of all pari-mutuel pools conducted during their meets for supplementing purses and prizes for the general promotion of owning and breeding quarter horses in Florida as authorized in Florida Statutes

During 20142015 $115000 was paid out to 63 ownersrsquo and breedersrsquo in awards Each fiscal year total awards have increased since itrsquos first awards in 20092010

Note This promotional program information is provided by respective Breeders and Owners Associations

36

UNIVERSITY OF FLORIDA COLLEGE OF VETERINARY MEDICINE RACING LABORATORY

The Florida Racing Laboratory in the College of Medicine at the University of Florida is an International Organization for Standardization ISO 17025 accredited laboratory that employs various procedures to detect and identify prohibited drugs medications stimulants depressants hypnotics local anesthetics and drug-masking agents in the blood urine or other bodily fluids of racing horses and greyhounds

During Fiscal Year 20142015 the Laboratory received and processed 67587 samples and performed 254238 analyses The vigilant monitoring of samples by the Laboratory serves to deter the use of prohibited drugs in racing animals in Florida

Horse UrineBlood Greyhound Urine 1 Investigative Samples Received 16337 51233 17 Samples Analyzed 16280 30340 17 Number of Analyses 76382 177815 41 Positives 163 9 NA

1 Volume Not Sufficient For Testing 21711 (424 of total number of samples received) Note From January 31 2015 through June 14 2015 there were 14509 greyhound samples collected Of this total 5296 were testable samples and 9213 were quantity not sufficient for analysis During this timeframe there were 2398 attempts to collect samples from greyhounds that did not urinate

DRUG POSITIVES FOR FISCAL YEAR 20142015

Types of Positives (ARCI Drug Class) Horse Greyhound Acepromazine metabolite (3) 5 0

Acepromazine metabolite (3) Methocarbamol (4) Phenylbutazone (na) 1 0

Benzoylecgonine (1) 0 3

Boldenone (3) 4 0

Carprofen (4) 0 1

Clenbuterol (3) 51 0

Clenbuterol (3) Flunixin (4) 1 0

Dimethylsuloxide (DMSO) (5) 15 0

Flunixin (4) 5 2

Glycopyrrolate (3) 1 0

Ibuprofen (4) Methocarbamol (4) 1 0

Isoxsuprine (4) 1 0

Methocarbamol (4) 5 0

Naproxen (4) 1 0

Naproxen (4) Phenylbutazone (na) 1 0

Phenylbutazone (NA) 56 0

Procaine (3) 2 2

Testosterone (3) 5 0

Testosterone (3) Boldenone (3) 1 0

Testosterone (3) Nandrolone (3) Dimethylsuloxide (DMSO) (5) 3 0

Theobromine (4) 0 1

Zipaterol (2) 4 0

TOTALS 163 9

Class (1) Stimulant and depressant drugs that have the highest potential to affect performance and that have no generally accepted meidcal use in the racing horse

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 horse but the pharmacology of which

suggests less potential to affect performance than drugs in Class 2 Class (4) This class includes therapeutic medications that would be expected to have less potential to affect performance than those

in Class 3 Class (5) This class includes therapeutic medications for which concentration limits have been established by the racing jurisdictions

as well as certain miscellaneous agents such as dimethylsulfoxide (DMSO) and other medications as determined by the regulatory bodies

37

F

INA

NC

IAL

ST

AT

EM

EN

TS

DIVISION OF PARI-MUTUEL WAGERING SUMMARY OF STATE REVENUE FROM PARI-MUTUEL CARDROOM

SLOT ACTIVITIES AND INDIAN GAMING COMPACT FISCAL YEAR 20142015

State Revenue From Regular Performances Tax on Attendance $ 32258 Daily License Fees 2317268 Tax on Handle 8543609

State Revenue From Pari-Mutuel Performances (1) $ 10893135

Other State Revenue Occupational Licenses $ 525302 Fingerprint Fees 235539 Escheated Tickets (2) 795228 Racing Scholarship Funds (2) 0 PMW Trust Fund - Drug Fines 87650 Miscellaneous Revenue 32581 General Revenue Fund - Other Fines 20025

Other State Revenue $ 1696325

Total Pari-Mutuel State Revenue $ 12589460

State Revenue From Cardrooms Table Fees $ 693000 Gross Receipts(3) 13589789 Occupational Licenses 184502

Total State Revenue From Cardrooms $ 14467291

State Revenue From Slots CompulsiveAddictive Gambling Fee (4) $ 1750000 Facility License Fee (4) 14000000 Slot Taxes(5) 182584841 Fingerprint Fees 30028 Occupational Licenses 337334 Miscellaneous Revenue 5572 Miscellaneous Fines 11300

Total State Revenue From Slots $ 198719075

Total State Revenue Generated From Pari-Mutuel Cardroom and Slots $ 225775826

State Revenue From Indian Gaming Compact Indian Gaming Compact (6) $ 255610619 Indian Gaming Compact Reimbursements 253772

Total State Revenue From Indian Gaming Compact $ 255864391

TOTAL STATE REVENUE GENERATED $ 481640217

(1) Daily license fees and taxes reported above reported above are amounts collected and not reflect amounts due

(2) Escheated tickets and Racing Scholarship Funds are distributed to the Department of Education

(3) One-half of cardroom gross receipts is deposited into the General Revenue Fund

(4) Both amounts include payments from Calder Casio and Race Course Gulfstream Park Racing and Casino Mardi Gras Racetrack and Gaming Center Isle Casino and Racing at Pompano Park Flagler Dog Track and Magic City Casino Miami Jai Alai and South Florida Racing Association (Hialeah Park)

(5) Slot taxes are distributed to the Department of Education

(6) Indian Gaming Compact payments are deposited into the General Revenue Fund

38

DEPARTMENT OF BUSINESS amp PROFESSIONAL REGULATION DIVISION OF PARI-MUTUEL WAGERING

BALANCE SHEET SPECIAL REVENUE FUND

FOR FISCAL YEAR ENDED JUNE 30 2015

2015 2014

ASSETS

Cash with State Treasurer Investments at cost Accounts receivable Taxes receivable Allowance for uncollectibles Interest receivable Due from state funds

$ 753311 3254344

368284 15699389

(36217) 5066

286564

$ 6567906731219

34812815266142

(32884)11371

175988

TOTAL ASSETS $ 20330741 $ 23156753

LIABILITIES amp FUND EQUITY Liabilities Accounts payable $ 98554 $ 131567 Accrued salaries 282993 245289 Due to other funds 15432 4325 Due to other state agencies 14092160 13612023 Due to general revenue 685418 665939 Compensated absences - 9313

Total Liabilities 15174556 14668455

Fund Equity Unreserved 5156185 8488298

Total Fund Equity 5156185 8488298

TOTAL LIABILITIES amp FUND EQUITY $ 20330741 $ 23156753

The financial statements and notes are for informational purposes only

39

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 2015

FINAL 2015 2014

BUDGET ACTUAL VARIANCE ACTUAL

REVENUES

Fees Charges Commissions and Sales

Licenses and Permits

Taxes

Fines Forfeits Judgments and Settlements

Interest and Dividends Net

Refunds

Miscellaneous Receipts

$ 19552155

552304

197324441

212335

29537

250000

211412

$ 19301397

712058

198093473

95112

122153

254983

31106

$ (250758) $

159754

769032

(117223)

92616

4983

(180306)

19569151

502696

190162520

116787

84893

270769

213872

Total Revenues 218132184 218610282 478098 210920688

EXPENDITURES CURRENT OPERATING

Salaries

Other Personal Services

Other Operating Expenditures

Operation of Motor Vehicles

Risk Management

State Attorney-Slots

PMW Lab Services

PMW Compliance System

TrDMSHR SVCSSTW Contract

Cardroom Tax Distribution

Other Contracted Services

Compulsive Gambling Prevention

Racing Animal Med Research

OPERATING CAPITAL OUTLAY

Acquisition of Motor Vehicles

Assessment for Fingerprinting

Service Charge to General Revenue

Refunds

Transfer to FDLE Slots Investigation

Transfers to Other Funds

Transfers to General Revenue

7104979 1677615 976075 81743

169792 222971

2266000 296476 58635

1800000 141731 930000 100000

23895 24802

460400 3150000 164650

‐188594212

27000000

6494226 1465527 842849 61944

169792 222971

2266000

246396 58635

1701933 29530

930000 93633 12523 20385

374197 2859023

13173 -

184079657

20000000

610753

212087

133226

19799

-

-

-

50080

-

98067

112201

0

6367

11372

4417

86203

290977

151477

-

4514555

7000000

6429448

1237420

736549

78141

105689

208651

2266000

246415

57114

1658542

31082

600000

100000

32240

54798

320769

2937007

132397

-

175530395

18500000

Total Expenditures 235243976 221942395 13301581 211262657

Excess (Deficiency) of Revenues Over (Under) Expenditures

FUND BALANCE JULY 1 2014

(17111792)

8488298

(3332113)

8488298

(12823484)

-

(341969)

8830267

FUND BALANCE JUNE 30 2015 $ (8623494) $ 5156185 $ (12823484) $ 8488298 (1) (1)

(1) Does not include budget of $37000000 for category 190000 Investments Actual expenditures for category 190000 were closed into the investment account

The financial statements and notes are for informational purposes only

40

CA

RD

RO

OM

PA

RI-

MU

TU

EL

AN

DS

LO

T S

TA

TU

TE

MA

TR

IX

STATUTE TOPIC GREYHOUND JAI ALAI THOROUGHBRED HARNESS QUARTER HORSE

FEES $80 per race $40 per game $100 per race $100 per race $100 per race

Daily License Fees On Live

On-track Handle

5500951(1)(a) FS 5500951(1)(a) FS 5500951(1)(a) FS 5500951(1)(a) FS 5500951(1)(a) FS

$80 per race but not to exceed $40 per game but not to exceed $100 per race but not to exceed $100 race but not to exceed $500 $100 per race but not to exceed Daily License $500 per day $500 per day $500 per day per day $500 per day

Fees On Simulcast Handle

5500951(1)(a) FS 5500951(1)(a) FS 5500951(1)(a) FS 5500951(1)(a) FS 5500951(1)(a) FS

OUTS (ESCHEATS)

Live On-track Handle

Paid to the state of Florida 5501645(2) FS

Paid to the state of Florida 5501645(2) FS

Retained by permitholder 5502633(3) FS

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)

FS FS

Escheats from Arabian races are paid to Florida Arabian Horse Racing Promotion Account 5502633(2)(c) FS

TAXES

Tax On Admissions

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a) FS

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c) FS

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a) FS

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c) FS

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a) FS

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c) FS

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a) FS

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c) FS

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a) FS

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c) FS

Tax On Live On-track Handle

55 of handle except for charity perfomances which is 76 of handle 5500951(3)(b)1 FS

Effective July 1 2000 a permitholder may not be taxed at a higher rate than 2 5500951(3)(d) FS

05 of handle 55009515(2)(a) FS

05 of handle 55009512(2)(a) FS

1 of handle 5500951(3)(a) FS

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) FS

Allows permitholders to receive jai alai games from out-of-state and are subject to taxation under 5500951 and 55009511 5503551(4) FS

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) FS

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) FS

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) FS

This matrix represents a summary of 2014 Statutes Please refer to the cite noted by statutory topic for specific language governing pari-mutuel wagering

41

STATUTE TOPIC GREYHOUND JAI ALAI THOROUGHBRED HARNESS QUARTER HORSE

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 5500951(3)(b)1 and 5500951(3)(c)1 FS

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 FS

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 FS

39 of intertrack and intertrack simulcast handle for greyhound permitholders located in the same market area specified in 550615(9) 5500951(3)(c)2 FS

71 of intertrack and intertrack simulcast handle 5500951(3)(b)2 and 5500951(3)(c)1 FS

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 FS

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) FS

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

2 of intertrack handle 5500951(3)(c)1 FS

24 of intertrack simulcast handle 5500951(3)(c)1 and 55009515(5) FS

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 FS

05 of intertrack simulcast handle if guest track is a thoroughbred track located more than 35 miles from host track 55009515(5) FS

33 of intertrack handle 5500951(3)(c)1 FS

15 of intertrack simulcast handle 5500951(3)(c)1 FS

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 FS

2 of intertrack handle 5500951(3)(c)1 FS

24 of intertrack simulcast handle 5500951(3)(c)1 and 55009515(5) FS

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 FS

Year then tax on handle is 23 5500951(3)(c)2 FS

CHARITY PERFORMANCES

Maximum of five days Maximum of five days Maximum of five days Maximum of five days Maximum of five days 5500351(1) FS 5500351(1) FS 5500351(1) FS 5500351(1) FS 5500351(1) FS

Permitholders are allowed to Permitholders are allowed to One additional scholarship day to conduct one additional day to be conduct two additional tracks located in Hillsborough designated as ldquoGreyhound Adopt- performances known as ldquoRetired County for the benefit of Pasco-A-Pet Day Proceeds are paid to Jai Alai Playersrsquo Charity Dayrdquo for a Hernando Community College bona fide organizations that fund to benefit retired jai alai 5500351(6)(a) and promote the adoption of players 5500351(8) FS 5500351(6)(b) FS greyhounds 5501648(2) FS

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 FS

This matrix represents a summary of 2014 Statutes Please refer to the cite noted by statutory topic for specific language governing pari-mutuel wagering

42

STATUTE TOPIC GREYHOUND JAI ALAI THOROUGHBRED HARNESS QUARTER HORSE

TAX CREDITS amp EXEMPTIONS

(excluding charity performances

unless otherwise noted)

Tax exemption of $360000 per state fiscal year or $500000 for three permitholders that held a full live schedule in 1995 and closest to another state authorizing greyhound racing 55009514(1) FS

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) FS

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 is paid directly to the Jockeys Guild by the permitholders 55009515(6) FS

Tax credit each state fiscal year equal to daily license fee on live races in previous state fiscal year 5500951(1)(a) FS

Allows each permitholder that cannot utilize the full amount of the tax exemption or daily license fee tax creditelect once per state fiscal year to transfer the unused portion to a greyhound permitholder acting as a host track for intertrack wagering 5500951(1)(b) FS

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 FS

$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 FS

Tax credit each state fiscal year in an amount equal to the amount remitted in escheated tickets in prior state fiscal year 5501647 FS

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) FS

This matrix represents a summary of 2014 Statutes Please refer to the cite noted by statutory topic for specific language governing pari-mutuel wagering

43

STATUTE TOPIC STATUTE REFERENCE SUMMARY

FEES

Cardroom Table Fees 849086(5)(d) FS Annual fee for each facility is $1000 for each table to be operated at the cardroom

TAXES

Tax On Cardroom Gross Receipts

849086(13)(a) FS

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts Pursuant to Section 849086(13)(c) FS one-half credited to Pari-Mutuel Wagering Trust Fund and one-half being credited to the General Revenue Fund

Tax On Admissions 849086(13)(b) FS

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

FINES

Administrative Fine 849086(14)(c) FS An administrative fine up to $1000 for each violation may be imposed on any person who has violated or failed to comply with the provisions of Section 849086 FS

ANNUAL DISBURSEMENT TO COUNTIES AND MUNICIPALITIES

Annual Disbursement To Counties and Municipalities

849086(13)(h) FS One-quarter of moneys deposited into the Pari-Mutuel Wagering Trust Fund shall by October 1 of each year be distributed to the local counties or municipalities where the approved cardrooms are located

This matrix represents a summary of 2014 Statutes Please refer to the cite noted by statutory topic for specific language governing operation of cardooms

44

STATUTE TOPIC STATUTE REFERENCE SUMMARY

FEES

Slot License Fee 551106(1)(a) FS Annual fee for each slot machine facility is $2 million paid with the initial license application and annual 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 551106(3) FS

The tax rate on slot machine revenues is 35 Payment for the tax on slot machine revenues shall be remitted by 3 pm on the 5th day of each calendar month for taxes imposed and collected for the preceding calendar month If the 5th day of the calendar month falls on a weekend payments shall be remitted by 3 pm the first Monday following the weekend

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 for 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 Penalties

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 2014 Statutes Please refer to the cite noted by statutory topic for specific language governing slot operations

45

  • Table of Contents 2014-2015
  • Overview 2014-15
  • Division overview 1415
  • Events Shaping 2014-15
  • Fiscal Years Comparative Data 2014-15
  • PMW Graphs 2014-2015
  • PMW Handle Statistics 2014 2015
  • Guest Handle by Host 2014-2015
  • 20142015 Charity-scholarship
  • Cardroom Statistics 2014-2015
  • Cardroom Revenue 2014 2015
  • Slot Comparative Data 2014-2015
  • Daily revenue per machine 14-15
  • 2014-15 permitholder map for report
  • Permitholder Contact Operating In 84rd annual rpt
  • Promotional Programs for FL Horses 20142015
  • Drug Positives for 2014-15
  • Summary of State Revenue 2014-2015 (Final
  • PMW 06 30 15 Final Report
  • PMW Statute Matrix 2014-2015
  • Cardroom Statute Matrix 2014-2015
  • Slot Statute Matrix 20142015
  • Annual Report Cover 2416pdf
    • Florida Department of Business and Professional Regulation
Page 30: Division of Pari-Mutuel Wagering Annual Report …...2016/03/07  · This annual report encompasses the fiscal year which began July 1, 2014, and ended June 30, 2015. This is the 84th

Ebro Greyhound Park Washington County Kennel Club Inc

Washington County

Website wwwgoebrocom Telephone MailingStreet Address 6558 Dog Track Road Ebro Florida 32437-1142 Fax

Meet Period 07012014 to 09202014 and 05022015 to 06302015

Racing Results Live Performances (Completed) 184 Purses Paid $463061 Live Performances (Actual) 184 Racing Days 92 Paid Attendance 8844

Total Admission Tax $323

8502343943 8505354442

Flagler Dog Track West Flagler Associates Ltd

Dade County

Website wwwmagiccitycasinocom Mailing Address Post Office Box 350940 Miami Florida 33135-0940 Telephone Street Address 401 NW 38th Court Miami Florida 33126-5638 Fax

Meet Period 07012014 to 10252014 and 06022015 to 06302015

Racing Results Live Performances (Completed) 153 Purses Paid $3396362 Live Performances (Actual) 163 Racing Days 103 Paid Attendance 0

Total Admission Tax $0

3056493000 3056314529

HampT Gaming Inc Dade County

See Mardi Gras Racetrack and Gaming Centers contact information for detail

Meet Period 02152015 to 04302015 at Mardis Gras

Racing Results Live Performances (Completed) 106 Purses Paid $1055684 Live Performances (Actual) 106 Racing Days 53 Paid Attendance 0

Total Admission Tax $0

Jacksonville Kennel Club Inc Jacksonville Greyhound Racing Inc

Duval County

Website wwwbestbetjaxcom Mailing Address Post Office Box 959 Orange Park Florida 32067-0959 Telephone Street Address 201 Monument Road Jacksonville Florida 32225-8106 Fax

Meet Period 07022014 to 09282014 at Orange Park

Racing Results Live Performances (Completed) 104 Purses Paid $931749 Live Performances (Actual) 104 Racing Days 77 Paid Attendance 0

Total Admission Tax $0

9046460001 9046460420

Jefferson County Kennel Club Inc Jefferson County

Mailing Address Post Office Box 400 Monticello Florida 32345-0400 Telephone Street Address 3079 North Jefferson Street Monticello Florida 32344-5685 Fax

Jefferson County license was suspended during the 20142015 year therefore no live Meet Period

performances were conducted Racing Results Live Performances (Completed) 0 Purses Paid $0 Live Performances (Actual) 0 Racing Days 0 Paid Attendance 0

Total Admission Tax $0

8509972561 8509973871

License Acquisitions LLC (Palm Beach Greyhound Racing) Palm Beach County

See Palm Beach Kennel Clubs contact information for detail

Meet Period 07012014 to 09302014 at Palm Beach Kennel Club

Racing Results Live Performances (Completed) 118 Purses Paid $986937 Live Performances (Actual) 118 Racing Days 92 Paid Attendance 6777

Total Admission Tax $91

26

Mardi Gras Racetrack and Gaming Center Hartman and Tyner Inc

Broward County

Website wwwmgflacom MailingStreet Address 831 North Federal Highway Hallandale Beach Florida 33009-2410

Meet Period 12012014 to 02142015

Racing Results Live Performances (Completed) 105 Purses Paid Live Performances (Actual) 106 Racing Days 53 Paid Attendance

Total Admission Tax

Telephone Fax

$1027511

0 $0

954-924-3200 9549243143

Melbourne Greyhound Park LLC Brevard County

Website wwwmgparkcom MailingStreet Address 1100 North Wickham Road Melbourne Florida 32935-8941

Meet Period 01022015 to 04182015

Racing Results Live Performances (Completed) 108 Purses Paid Live Performances (Actual) 108 Racing Days 92 Paid Attendance

Total Admission Tax

Telephone Fax

$371026

0 $0

3212599800 3212593437

Naples-Ft Myers Greyhound Track Southwest Florida Enterprises Inc

Lee County Website wwwnaplesfortmyersdogscom Mailing Address Post Office Box 2567 Bonita Springs Florida 34133-2567 Street Address 10601 Bonita Beach Road SW Bonita Springs Florida 34135-5620

Meet Period 10312014 to 05252015

Racing Results Live Performances (Completed) 398 Purses Paid Live Performances (Actual) 399 Racing Days 191 Paid Attendance

Total Admission Tax

Telephone Fax

$1701827

159675 $10158

2399922411 2399479244

Orange Park Kennel Club Inc Jacksonville Greyhound Racing Inc

Clay County

Website wwwbestbetjaxcom Mailing Address Post Office Box 959 Orange Park Florida 32067-0959 Street Address 455 Park Avenue Orange Park Florida 32073-3101

Meet Period 09292014 to 11302014 and 04272015 to 06292015

Racing Results Live Performances (Completed) 145 Purses Paid Live Performances (Actual) 145 Racing Days 108 Paid Attendance

Total Admission Tax

Telephone Fax

$1339454

0 $0

9046460001 9046460420

Palm Beach Kennel Club Investment Corporation of Palm Beach

Palm Beach County

Website wwwpbkennelclubcom MailingStreet Address 1111 North Congress Avenue West Palm Beach Florida 33409-6317

Meet Period 10012014 to 06302015

Racing Results Live Performances (Completed) 349 Purses Paid Live Performances (Actual) 350 Racing Days 271 Paid Attendance

Total Admission Tax

Telephone Fax

$3313872

25373 $815

5616832222 5614719114

Penn Sanford LLC dba Sanford-Orlando Kennel Club Seminole County

See SOKC LLCs contact information for detail Meet Period 07022014 to 12312014

Racing Results Live Performances (Completed) 146 Purses Paid Live Performances (Actual) 146 Racing Days 115 Paid Attendance

Total Admission Tax

$799409

0 0

27

Pensacola Greyhound Racing LLP Escambia County

Website wwwpensacolagreyhoundtrackcom Mailing Address Post Office Box 12824 Pensacola Florida 32591-2824 Telephone Street Address 951 Dog Track Road Pensacola Florida 32506-8236 Fax

Meet Period 07022014 to 1042014 and 01232015 to 06282015

Racing Results Live Performances (Completed) 160 Purses Paid $827398 Live Performances (Actual) 160 Racing Days 128 Paid Attendance 0

Total Admission Tax $0

8504558595 8504538883

SOKC LLC dba Sanford-Orlando Kennel Club Seminole County

Website wwwsanfordorlandokccom MailingStreet Address 301 Dog Track Road Longwood Florida 32750-6558 Telephone Meet Period 01012015 to 06292015 Fax

Racing Results

Live Performances (Completed) 181 Purses Paid $915315 Live Performances (Actual) 181 Racing Days 129 Paid Attendance 0

Total Admission Tax $0

4078311600 4078313997

Sarasota Kennel Club Inc Sarasota County

Website wwwsarasotakennelclubcom Telephone MailingStreet Address 5400 Bradenton Road Sarasota Florida 34234-2999 Fax

Meet Period 11072014 to 04252015

Racing Results Live Performances (Completed) 193 Purses Paid $791149 Live Performances (Actual) 193 Racing Days 143 Paid Attendance 75826

Total Admission Tax $198

9413557744 9413512207

St Johns Greyhound Park (Bayard Raceways Inc) Jacksonville Greyhound Racing Inc

St Johns County

Website wwwbestbetjaxcom Mailing Address Post Office Box 959 Orange Park Florida 32067-0959 Telephone Street Address 6322 Racetrack Road Jacksonville Florida 32259-2107 Fax

Meet Period 12012014 to 04262015 at Orange Park

Racing Results Live Performances (Completed) 166 Purses Paid $1652523 Live Performances (Actual) 166 Racing Days 124 Paid Attendance 0

Total Admission Tax $0

9046460001 9046460420

Tampa Greyhound Track TBDG Acquisition LLC

Hillsborough County

Website wwwtgtpokercom Mailing Address Post Office Box 8096 Tampa Florida 33674-8096 Telephone Street Address 8300 North Nebraska Ave Tampa Florida 33604-3107 Fax

Meet Period 07012014 to 12312014 at Derby Lane Racing Results Live Performances (Completed) 209 Purses Paid $2113033 Live Performances (Actual) 209 Racing Days 156 Paid Attendance 0 Paid Attendance 0 Total Admission Tax $0 Total Admission Tax $0

8139324313 8139325048

West Volusia Racing Inc Volusia County

See Daytona Beach Kennel Clubs contact information for detail

Meet Period 07012014 to 12132014 at Daytona Beach Kennel Club

Racing Results Live Performances (Completed) 235 Purses Paid $745719 Live Performances (Actual) 235 Racing Days 142 Paid Attendance 0

Total Admission Tax $0

28

JAi ALAI PERMITHOLDERS

Florida was the first state in the nation to conduct jai alai performances with the first fronton being built in 1926 There are eight jai alai permitholders operating at six frontons throughout Florida In fact Florida is now the only state where pari-mutuel wagering on live jai alai games is conducted A total of 925 completed performances including charity and scholarship performances were conducted during this past fiscal year an increase of approximately 19 percent from the previous fiscal year

During Fiscal Year 20142015 handle wagered on live jai alai performances decreased by approximately 39 percent Intertrack handle wagered on broadcasts of live Florida jai alai performances decreased by approximately 43 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 approximately 41 percent for the Florida jai alai industry

Total jai alai revenue to the state decreased by approximately three percent during Fiscal Year 20142015 The jai alai industry accounted for approximately 32 percent of Floridarsquos total revenue and 19 percent of total handle from pari-mutuel performances

Permitholders reported paying a total of $4745469 in playersrsquo awards For more detail on playersrsquo awards paid please refer to the following information by permitholder

Total paid attendance decreased by 100 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 (Completed) (1) 925 Total Paid Attendance 0 (1) Performances where eight or more games were held

Total Performances (Actual) 925

Total Gaming Days 522 Total Admission Tax $0

Dania Jai Alai Dania Entertainment Center LLC

Broward County

Website wwwcasinodaniabeachcom Telephone MailingStreet Address 301 East Dania Beach Boulevard Dania Beach Florida 33004-3016 Fax

Meet Period 10072014 to 12302014

Gaming Results Live Performances (Completed) 180 Paid Attendance 0 Live Performances (Actual) 180 Total Admission Tax $0 Live Operating Days 70 Players Awards Paid $939484

9549272841 9549257529

Dania Summer Jai Alai Dania Entertainment Center LLC

Broward County

See Dania Jai Alais contact information for detail

Meet Period 07012014 to 10062014 at Dania Jai Alai

Gaming Results Live Performances (Completed) 109 Paid Attendance 0 Live Performances (Actual) 109 Total Admission Tax $0 Live Operating Days 55 Players Awards Paid $622035

Ft Pierce Jai Alai Fronton Holdings LLC

St Lucie County

Website wwwcasinomiamijaialicom Telephone MailingStreet Address 1750 South Kings Highway Ft Pierce Florida 34945-3099 Fax

Meet Period 02272015 to 03272015 Miscellaneous Revenue to State $34538 (See Section 55009511(4) Florida Statutes for detail) Gaming Results Live Performances (Completed) 41 Paid Attendance 0 Live Performances (Actual) 41 Total Admission Tax $0 Live Operating Days 21 Players Awards Paid $152543

7724647500 7724640099

29

Hamilton Jai Alai and Poker Richmond Entertainment Inc

Hamilton County

MailingStreet Address 6968 US Highway 129 South Jasper Florida 32052-6774 Telephone Fax

Meet Period 05172015 to 06242015

Gaming Results Live Performances (Completed) 228 Paid Attendance 0 Live Performances (Actual) 228 Total Admission Tax $0 Live Operating Days 38 Players Awards Paid $17000

3866380011 3866380033

Miami Jai Alai Fronton Holdings LLC

Dade County

Website wwwcasinomiamijaialicom Telephone MailingStreet Address 3500 NW 37th Avenue Miami Florida 33142-4923 Fax

Meet Period 11022014 to 04302015

Gaming Results Live Performances (Completed) 153 Paid Attendance 0 Live Performances (Actual) 153 Total Admission Tax $0 Live Operating Days 153 Players Awards Paid $1461314

3056336400 3056347013

Ocala Poker and Jai Alai Second Chance Jai Alai LLC

Marion County

Website wwwocalapokerroomcom Mailing Address Post Office Box 580 Orange Lake Florida 32681-0580 Telephone Street Address 4601 NW Highway 318 Reddick Florida 32686 Fax

Meet Period 02022015 to 03022015 Miscellaneous Revenue to State $22000 (See Section 55009511(4) Florida Statutes for detail) Gaming Results Live Performances (Completed) 41 Paid Attendance 0 Live Performances (Actual) 41 Total Admission Tax $0 Live Operating Days 21 Players Awards Paid $147480

3525912345 3525913402

Orlando Jai Alai RB Jai Alai LLC Seminole County

Website wwworlandoliveeventscom Telephone MailingStreet Address 6405 South Highway 17-92 Fern Park Florida 32730-2057 Fax

Meet Period 04032015 to 05302015

Miscellaneous Revenue to State $15200 (See Section 55009511(4) Florida Statutes for detail) Gaming Results Live Performances (Completed) 43 Paid Attendance 0 Live Performances (Actual) 43 Total Admission Tax $0 Live Operating Days 34 Players Awards Paid $0

4073396221 4078314689

Summer Jai Alai Partnership Dade County

See Miami Jai Alais contact information for detail

Meet Period 08032014 to 10312014 and 05012015 to 06292015 at Miami Jai Alai

Gaming Results Live Performances (Completed) 130 Paid Attendance 0 Live Performances (Actual) 130 Total Admission Tax $0 Live Operating Days 130 Players Awards Paid $1405613

30

THOROUGHBRED PERMITHOLDERS

Florida continues to be a premier thoroughbred racing state with five permitholders operating at three tracks located in Central and South Florida A total of 330 completed performances including charity and scholarship performances were conducted during this past fiscal year a decrease of approximately 21 percent from the previous fiscal year

During Fiscal Year 20142015 handle on live thoroughbred performances increased by approximately four percent Handle from intertrack wagering increased approximately six percent Simulcast handle wagered on broadcasts of performances from outside the state decreased by approximately 46 percent Intertrack simulcast handle decreased by approximately two percent Overall total handle decreased by approximately 11 percent for the Florida thoroughbred industry

Total thoroughbred revenue to the state during Fiscal Year 20142015 decreased by approximately 12 percent from the prior year The thoroughbred industry accounted for approximately 581 percent of Floridarsquos total revenue and 601 percent of total handle from pari-mutuel performances

Permitholders reported paying a total of $86208744 in purses For more detail on purses paid please refer to the following information by permitholder The Florida Thoroughbred Breedersrsquo and Ownersrsquo Association did not dispute the amount of purses paid reported by the permitholders

Total paid attendance increased by eight 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 (Completed) (1) 330 Total Paid Attendance 101165

(1) Performances where eight or more races were held

Total Performances (Actual) 391

Total Racing Days 335 Total Admission Tax $20675

Calder Race Course Inc Churchill Downs Inc

Dade County

Website wwwcaldercasinocom Telephone MailingStreet Address 21001 NW 27th Avenue Miami Gardens Florida 33056-1461 Fax

Meet Period 10082014 to 11302014

Racing Results Live Performances (Completed) 40 Purses Paid $7375507 Live Performances (Actual) 100 Racing Days 44 Paid Attendance 0

Total Admission Tax $0

3056251311 3056252505

Gulfstream Park Racing Association Inc Stronach Group Broward County

Website wwwgulfstreamparkcom Telephone MailingStreet Address 901 South Federal Highway Hallandale Beach Florida 33009-7124 Fax

Meet Period 07012014 and 12062014 to 05222015 and 06302015

Racing Results Live Performances (Completed) 120 Purses Paid $62094688 Live Performances (Actual) 121 Racing Days 121 Paid Attendance 0

Total Admission Tax $0

9544547000 9544576291

Gulfstream Park Thoroughbred After Racing Program Inc Stronach Group Broward County

See Gulfstream Park Racing Association Incs contact information for detail

Meet Period 07042014 to 9072014 and 12102014

Racing Results Live Performances (Completed) 39 Purses Paid $1493679 Live Performances (Actual) 39 Racing Days 39 Paid Attendance 0

Total Admission Tax $0

31

Tampa Bay Downs Inc Hillsborough County

Website wwwtampabaydownscom Mailing Address Post Office Box 2007 Oldsmar Florida 34677-7007 Street Address 11225 Race Track Road Tampa Florida 33626-3122

Meet Period 07012014 11292014 to 05032015 and 06302015

Racing Results Live Performances (Completed) 91 Purses Paid Live Performances (Actual) 91 Racing Days 91 Paid Attendance

Total Admission Tax

Telephone Fax

$15244870

101165 $20675

8138554401 8138543539

Tropical Park LLC Churchill Downs Inc

Dade County See Calders contact information for detail

Meet Period 09112014 to 10042014 and 05232015 to 06282015 at Gulfstream Park

Racing Results Live Performances (Completed) 40 Purses Paid Live Performances (Actual) 40 Racing Days 40 Paid Attendance

Total Admission Tax

$0

0 $0

32

QUARTER HORSE PERMITHOLDERS

There are five permitholders conducting quarter horse racing performances at five tracks located in the State of Florida In Fiscal Year 20142015 a total of 117 completed performances were conducted an increase of approximately 17 percent from the previous fiscal year

During Fiscal Year 20142015 handle wagered on live quarter horse performances decreased by approximately five percent Intertrack handle wagered on broadcasts of performances increased by approximately 68 percent Simulcast handle wagered on broadcasts of performances from outside the state had no changes along with intertrack simulcast handle Overall total handle increased by approximately two percent for the Florida quarter horse industry

Total quarter horse revenue to the state during Fiscal Year 20142015 increased by approximately 16 percent The quarter horse industry accounted for approximately 11 percent of Floridarsquos total revenue and 03 percent of total handle from pari-mutuel performances

Permitholders reported paying a total of $6391000 in purses For more detail on purses paid please refer to the following information by permitholder The Florida Quarter Horse Breedersrsquo and Ownersrsquo Association was able to confirm the amount of purses paid reported by Hialeah Park

The division reports only paid attendance and does not include free admissions or complimentary passes in its data

Total Performances (Completed) (1) 117 Total Paid Attendance 0 (1) Performances where eight or more races were held

Total Performances (Actual) 119

Total Racing Days 66 Total Admission Tax $0

Gretna Racing LLC Gadsden County

Website wwwcreekentertainmentcom Mailing Address Post office Box 70 Grenta Florida 32332 Telephone

Street Address 501 Racetrack Drive Gretna Florida 32332

Meet Period 07052014 to 10052014

Racing Results Live Performances (Completed) 38 Purses Paid $167000 Live Performances (Actual) 38 Racing Days 10 Paid Attendance 0

Total Admission Tax $0

8508756920

Hamilton Downs Horsetrack LLC Hamilton County

Mailing Address 6968 US Highway 129 Jasper Florida 32052-6774 Telephone

Street Address 2220 Northwest County Road 143 Jennings Florida 32053 Fax

Meet Period 06142015 to 06182015

Racing Results Live Performances (Completed) 20 Purses Paid $22000 Live Performances (Actual) 20 Racing Days 5 Paid Attendance 0

Total Admission Tax $0

3866380011

3866380033

Hialeah Park South Florida Racing Association LLC

Dade County

Website wwwhialeahparkcasinocom Telephone Mailing Address Post Office Box 158 Hialeah Florida 33011 Fax Street Address 2200 East 4th Avenue Hialeah Florida 33010

Meet Period 12262014 to 03032015

Racing Results Live Performances (Completed) 39 Purses Paid $5852000 Live Performances (Actual) 40 Racing Days 40 Paid Attendance 0

Total Admission Tax $0

3058858000 3058878006

33

Ocala Breeders Sales Company Inc Marion County

Website wwwobssalescom Telephone Mailing Address Post Office Box 99 Ocala Florida 34478-0099 Fax Street Address 1701 Southwest 60th Avenue Ocala Florida 34474-1800

Meet Period 1272015

Racing Results Live Performances (Completed) 0 Purses Paid $310000 Live Performances (Actual) 1 Racing Days 1 Paid Attendance 0

Total Admission Tax $0

3522372154 3522372357

South Marion Real Estate Holdings LLC Central Florida Gaming LLC

Marion County

Mailing Address Post Office Box 6331 Ocala Florida 34478 Telephone Street Address 6390 SE 177th Place Summerfield Florida 34491 Fax

Meet Period 07012014 to 07102014

Racing Results Live Performances (Completed) 20 Purses Paid $40000 Live Performances (Actual) 20 Racing Days 10 Paid Attendance 0

Total Admission Tax $0

3528177522 None Listed

34

~ ra- HARNESS PERMITHOLDERS

PARI-MUTUEL INDUSTRY

Pompano Park is the only permitholder conducting harness horse racing performances in the State of Florida A total of 126 completed performances including charity and scholarship performances were conducted during this past fiscal year which is the same as the previous year

During Fiscal Year 20142015 handle wagered on live harness performances increased by approximately three percent Intertrack handle wagered on broadcasts of live Florida harness performances increased by approximately 33 percent Simulcast handle wagered on broadcasts of performances from outside the state increased by approximately seven percent while intertrack simulcast handle increased by approximately six percent Overall total handle increased by approximately seven percent for the Florida harness industry

Total revenue to the state during Fiscal Year 20142015 increased by approximately four percent from the prior fiscal year The harness industry accounted for approximately 73 percent of Floridarsquos total revenue and 58 percent of total handle from pari-mutuel performances

Pompano Park reported paying $8614066 in purses For more detail on purses paid please refer to the information below The Florida Standardbred Breedersrsquo and Ownersrsquo Association was able to confirm the amount of purses paid reported by Pompano Park

The division reports only paid attendance and does not include free admissions or complimentary passes in its data

Total Performances (Completed) (1) 126 Total Paid Attendance 0 (1) Performances where eight or more races were held

Total Performances (Actual) 126

Total Racing Days 126 Total Admission Tax $0

Isle Casino and Racing at Pompano Park PPI Inc

Broward County

Website pompano-parkisleofcapricasinoscom Telephone 9549722000 MailingStreet Address 777 Isle of Capri Circle Pompano Beach Florida 33069-3104 Fax 9549700882

Meet Period 10042014 to 06272015

Racing Results Live Performances (Completed) 126 Purses Paid $8614066 Live Performances (Actual) 126 Racing Days 126 Paid Attendance 0

Total Admission Tax $0

SUMMARY

During Fiscal Year 20142015 the total handle wagered for all industries exceeded $779 million a decrease of approximately eight percent from the prior fiscal year Total pari-mutuel completed performances including charity and scholarship performances conducted during Fiscal Year 20142015 increased by approximately one percent from the previous fiscal year

The state realized revenue from performances of approximately $109 million a decrease of roughly eight percent from the prior fiscal year Of the $109 million collected greyhound permitholders accounted for 303 percent thoroughbreds for 581 percent harness for 73 percent jai alai for 32 percent and quarter horse for 11 percent

Total paid attendance decreased approximately two percent from the prior year The division reports only paid attendance and does not include free admission or complimentary passes in its data

35

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 50 national champions Florida also produced ldquoAffirmedrdquo the eleventh horse to have swept the Triple Crown (1978) OcalaMarion County Florida is home to some of the leading breeding farms in the country The industry boasts 19 classic wins (Kentucky Derby Preakness Stakes and Belmont Stakes) 26 Breedersrsquo Cup Day champions and six horses of the year

The Florida Thoroughbred Breedersrsquo and Ownersrsquo Association (FTBOA) funds the Florida-bred Stakes Program which is implemented at Floridas Thoroughbred racetracks Through a percentage of pari-mutuel handle Florida Thoroughbred permitholders contributed $7685619 to the FTBOA during Fiscal Year 20142015 The FTBOA paid out $4988595 in Breedersrsquo Awards and $1294250 through the Florida-bred Stakes Program The Florida-bred Stakes Program includes ldquoFlorida Sire Stakesrdquo at Gulfstream Park ldquoSunshine Millions Previewrdquo at Gulfstream Park West ldquoFlorida Cup Dayrdquo at Tampa Bay Downs and additional funds for supplements to Florida-bred Preferred Stakes Races during the Gulfstream and Tampa Bay Downsrsquo meets

The Florida Standardbred Breedersrsquo and Ownersrsquo Association a non-profit organization and the only organized representative of Standardbred horsemen in the State of Florida is the designated association for the allocation and distribution of funds for Florida-bred racing Promotional activities include providing breeder and stallion awards for eligible Florida-bred horses during Pompano Parkrsquos 20142015 meet as well as awards for Florida Breedersrsquo Stake races The FSBOA also inaugurated a Breeder Incentive program in 2014 with the goal of offering Standardbred breeders a financial reward for the production of Florida-bred foals This program will continue in future years 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 $1013697

Section 5502625(5)(a) Florida Statutes designates the Florida Quarter Horse Breedersrsquo and Ownersrsquo Association (FQHBOA) as the authorized organization to receive breeders and awards payments from the permitholders and make payments in accordance with Florida Statutes

By agreement Hialeah Park pays 2 percent of the total purse to FQHBOA for breedersrsquo and ownersrsquo awards This is in excess of statutory requirements Other tracks pay a sum equal to the breaks plus one percent of all pari-mutuel pools conducted during their meets for supplementing purses and prizes for the general promotion of owning and breeding quarter horses in Florida as authorized in Florida Statutes

During 20142015 $115000 was paid out to 63 ownersrsquo and breedersrsquo in awards Each fiscal year total awards have increased since itrsquos first awards in 20092010

Note This promotional program information is provided by respective Breeders and Owners Associations

36

UNIVERSITY OF FLORIDA COLLEGE OF VETERINARY MEDICINE RACING LABORATORY

The Florida Racing Laboratory in the College of Medicine at the University of Florida is an International Organization for Standardization ISO 17025 accredited laboratory that employs various procedures to detect and identify prohibited drugs medications stimulants depressants hypnotics local anesthetics and drug-masking agents in the blood urine or other bodily fluids of racing horses and greyhounds

During Fiscal Year 20142015 the Laboratory received and processed 67587 samples and performed 254238 analyses The vigilant monitoring of samples by the Laboratory serves to deter the use of prohibited drugs in racing animals in Florida

Horse UrineBlood Greyhound Urine 1 Investigative Samples Received 16337 51233 17 Samples Analyzed 16280 30340 17 Number of Analyses 76382 177815 41 Positives 163 9 NA

1 Volume Not Sufficient For Testing 21711 (424 of total number of samples received) Note From January 31 2015 through June 14 2015 there were 14509 greyhound samples collected Of this total 5296 were testable samples and 9213 were quantity not sufficient for analysis During this timeframe there were 2398 attempts to collect samples from greyhounds that did not urinate

DRUG POSITIVES FOR FISCAL YEAR 20142015

Types of Positives (ARCI Drug Class) Horse Greyhound Acepromazine metabolite (3) 5 0

Acepromazine metabolite (3) Methocarbamol (4) Phenylbutazone (na) 1 0

Benzoylecgonine (1) 0 3

Boldenone (3) 4 0

Carprofen (4) 0 1

Clenbuterol (3) 51 0

Clenbuterol (3) Flunixin (4) 1 0

Dimethylsuloxide (DMSO) (5) 15 0

Flunixin (4) 5 2

Glycopyrrolate (3) 1 0

Ibuprofen (4) Methocarbamol (4) 1 0

Isoxsuprine (4) 1 0

Methocarbamol (4) 5 0

Naproxen (4) 1 0

Naproxen (4) Phenylbutazone (na) 1 0

Phenylbutazone (NA) 56 0

Procaine (3) 2 2

Testosterone (3) 5 0

Testosterone (3) Boldenone (3) 1 0

Testosterone (3) Nandrolone (3) Dimethylsuloxide (DMSO) (5) 3 0

Theobromine (4) 0 1

Zipaterol (2) 4 0

TOTALS 163 9

Class (1) Stimulant and depressant drugs that have the highest potential to affect performance and that have no generally accepted meidcal use in the racing horse

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 horse but the pharmacology of which

suggests less potential to affect performance than drugs in Class 2 Class (4) This class includes therapeutic medications that would be expected to have less potential to affect performance than those

in Class 3 Class (5) This class includes therapeutic medications for which concentration limits have been established by the racing jurisdictions

as well as certain miscellaneous agents such as dimethylsulfoxide (DMSO) and other medications as determined by the regulatory bodies

37

F

INA

NC

IAL

ST

AT

EM

EN

TS

DIVISION OF PARI-MUTUEL WAGERING SUMMARY OF STATE REVENUE FROM PARI-MUTUEL CARDROOM

SLOT ACTIVITIES AND INDIAN GAMING COMPACT FISCAL YEAR 20142015

State Revenue From Regular Performances Tax on Attendance $ 32258 Daily License Fees 2317268 Tax on Handle 8543609

State Revenue From Pari-Mutuel Performances (1) $ 10893135

Other State Revenue Occupational Licenses $ 525302 Fingerprint Fees 235539 Escheated Tickets (2) 795228 Racing Scholarship Funds (2) 0 PMW Trust Fund - Drug Fines 87650 Miscellaneous Revenue 32581 General Revenue Fund - Other Fines 20025

Other State Revenue $ 1696325

Total Pari-Mutuel State Revenue $ 12589460

State Revenue From Cardrooms Table Fees $ 693000 Gross Receipts(3) 13589789 Occupational Licenses 184502

Total State Revenue From Cardrooms $ 14467291

State Revenue From Slots CompulsiveAddictive Gambling Fee (4) $ 1750000 Facility License Fee (4) 14000000 Slot Taxes(5) 182584841 Fingerprint Fees 30028 Occupational Licenses 337334 Miscellaneous Revenue 5572 Miscellaneous Fines 11300

Total State Revenue From Slots $ 198719075

Total State Revenue Generated From Pari-Mutuel Cardroom and Slots $ 225775826

State Revenue From Indian Gaming Compact Indian Gaming Compact (6) $ 255610619 Indian Gaming Compact Reimbursements 253772

Total State Revenue From Indian Gaming Compact $ 255864391

TOTAL STATE REVENUE GENERATED $ 481640217

(1) Daily license fees and taxes reported above reported above are amounts collected and not reflect amounts due

(2) Escheated tickets and Racing Scholarship Funds are distributed to the Department of Education

(3) One-half of cardroom gross receipts is deposited into the General Revenue Fund

(4) Both amounts include payments from Calder Casio and Race Course Gulfstream Park Racing and Casino Mardi Gras Racetrack and Gaming Center Isle Casino and Racing at Pompano Park Flagler Dog Track and Magic City Casino Miami Jai Alai and South Florida Racing Association (Hialeah Park)

(5) Slot taxes are distributed to the Department of Education

(6) Indian Gaming Compact payments are deposited into the General Revenue Fund

38

DEPARTMENT OF BUSINESS amp PROFESSIONAL REGULATION DIVISION OF PARI-MUTUEL WAGERING

BALANCE SHEET SPECIAL REVENUE FUND

FOR FISCAL YEAR ENDED JUNE 30 2015

2015 2014

ASSETS

Cash with State Treasurer Investments at cost Accounts receivable Taxes receivable Allowance for uncollectibles Interest receivable Due from state funds

$ 753311 3254344

368284 15699389

(36217) 5066

286564

$ 6567906731219

34812815266142

(32884)11371

175988

TOTAL ASSETS $ 20330741 $ 23156753

LIABILITIES amp FUND EQUITY Liabilities Accounts payable $ 98554 $ 131567 Accrued salaries 282993 245289 Due to other funds 15432 4325 Due to other state agencies 14092160 13612023 Due to general revenue 685418 665939 Compensated absences - 9313

Total Liabilities 15174556 14668455

Fund Equity Unreserved 5156185 8488298

Total Fund Equity 5156185 8488298

TOTAL LIABILITIES amp FUND EQUITY $ 20330741 $ 23156753

The financial statements and notes are for informational purposes only

39

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 2015

FINAL 2015 2014

BUDGET ACTUAL VARIANCE ACTUAL

REVENUES

Fees Charges Commissions and Sales

Licenses and Permits

Taxes

Fines Forfeits Judgments and Settlements

Interest and Dividends Net

Refunds

Miscellaneous Receipts

$ 19552155

552304

197324441

212335

29537

250000

211412

$ 19301397

712058

198093473

95112

122153

254983

31106

$ (250758) $

159754

769032

(117223)

92616

4983

(180306)

19569151

502696

190162520

116787

84893

270769

213872

Total Revenues 218132184 218610282 478098 210920688

EXPENDITURES CURRENT OPERATING

Salaries

Other Personal Services

Other Operating Expenditures

Operation of Motor Vehicles

Risk Management

State Attorney-Slots

PMW Lab Services

PMW Compliance System

TrDMSHR SVCSSTW Contract

Cardroom Tax Distribution

Other Contracted Services

Compulsive Gambling Prevention

Racing Animal Med Research

OPERATING CAPITAL OUTLAY

Acquisition of Motor Vehicles

Assessment for Fingerprinting

Service Charge to General Revenue

Refunds

Transfer to FDLE Slots Investigation

Transfers to Other Funds

Transfers to General Revenue

7104979 1677615 976075 81743

169792 222971

2266000 296476 58635

1800000 141731 930000 100000

23895 24802

460400 3150000 164650

‐188594212

27000000

6494226 1465527 842849 61944

169792 222971

2266000

246396 58635

1701933 29530

930000 93633 12523 20385

374197 2859023

13173 -

184079657

20000000

610753

212087

133226

19799

-

-

-

50080

-

98067

112201

0

6367

11372

4417

86203

290977

151477

-

4514555

7000000

6429448

1237420

736549

78141

105689

208651

2266000

246415

57114

1658542

31082

600000

100000

32240

54798

320769

2937007

132397

-

175530395

18500000

Total Expenditures 235243976 221942395 13301581 211262657

Excess (Deficiency) of Revenues Over (Under) Expenditures

FUND BALANCE JULY 1 2014

(17111792)

8488298

(3332113)

8488298

(12823484)

-

(341969)

8830267

FUND BALANCE JUNE 30 2015 $ (8623494) $ 5156185 $ (12823484) $ 8488298 (1) (1)

(1) Does not include budget of $37000000 for category 190000 Investments Actual expenditures for category 190000 were closed into the investment account

The financial statements and notes are for informational purposes only

40

CA

RD

RO

OM

PA

RI-

MU

TU

EL

AN

DS

LO

T S

TA

TU

TE

MA

TR

IX

STATUTE TOPIC GREYHOUND JAI ALAI THOROUGHBRED HARNESS QUARTER HORSE

FEES $80 per race $40 per game $100 per race $100 per race $100 per race

Daily License Fees On Live

On-track Handle

5500951(1)(a) FS 5500951(1)(a) FS 5500951(1)(a) FS 5500951(1)(a) FS 5500951(1)(a) FS

$80 per race but not to exceed $40 per game but not to exceed $100 per race but not to exceed $100 race but not to exceed $500 $100 per race but not to exceed Daily License $500 per day $500 per day $500 per day per day $500 per day

Fees On Simulcast Handle

5500951(1)(a) FS 5500951(1)(a) FS 5500951(1)(a) FS 5500951(1)(a) FS 5500951(1)(a) FS

OUTS (ESCHEATS)

Live On-track Handle

Paid to the state of Florida 5501645(2) FS

Paid to the state of Florida 5501645(2) FS

Retained by permitholder 5502633(3) FS

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)

FS FS

Escheats from Arabian races are paid to Florida Arabian Horse Racing Promotion Account 5502633(2)(c) FS

TAXES

Tax On Admissions

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a) FS

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c) FS

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a) FS

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c) FS

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a) FS

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c) FS

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a) FS

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c) FS

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a) FS

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c) FS

Tax On Live On-track Handle

55 of handle except for charity perfomances which is 76 of handle 5500951(3)(b)1 FS

Effective July 1 2000 a permitholder may not be taxed at a higher rate than 2 5500951(3)(d) FS

05 of handle 55009515(2)(a) FS

05 of handle 55009512(2)(a) FS

1 of handle 5500951(3)(a) FS

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) FS

Allows permitholders to receive jai alai games from out-of-state and are subject to taxation under 5500951 and 55009511 5503551(4) FS

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) FS

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) FS

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) FS

This matrix represents a summary of 2014 Statutes Please refer to the cite noted by statutory topic for specific language governing pari-mutuel wagering

41

STATUTE TOPIC GREYHOUND JAI ALAI THOROUGHBRED HARNESS QUARTER HORSE

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 5500951(3)(b)1 and 5500951(3)(c)1 FS

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 FS

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 FS

39 of intertrack and intertrack simulcast handle for greyhound permitholders located in the same market area specified in 550615(9) 5500951(3)(c)2 FS

71 of intertrack and intertrack simulcast handle 5500951(3)(b)2 and 5500951(3)(c)1 FS

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 FS

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) FS

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

2 of intertrack handle 5500951(3)(c)1 FS

24 of intertrack simulcast handle 5500951(3)(c)1 and 55009515(5) FS

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 FS

05 of intertrack simulcast handle if guest track is a thoroughbred track located more than 35 miles from host track 55009515(5) FS

33 of intertrack handle 5500951(3)(c)1 FS

15 of intertrack simulcast handle 5500951(3)(c)1 FS

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 FS

2 of intertrack handle 5500951(3)(c)1 FS

24 of intertrack simulcast handle 5500951(3)(c)1 and 55009515(5) FS

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 FS

Year then tax on handle is 23 5500951(3)(c)2 FS

CHARITY PERFORMANCES

Maximum of five days Maximum of five days Maximum of five days Maximum of five days Maximum of five days 5500351(1) FS 5500351(1) FS 5500351(1) FS 5500351(1) FS 5500351(1) FS

Permitholders are allowed to Permitholders are allowed to One additional scholarship day to conduct one additional day to be conduct two additional tracks located in Hillsborough designated as ldquoGreyhound Adopt- performances known as ldquoRetired County for the benefit of Pasco-A-Pet Day Proceeds are paid to Jai Alai Playersrsquo Charity Dayrdquo for a Hernando Community College bona fide organizations that fund to benefit retired jai alai 5500351(6)(a) and promote the adoption of players 5500351(8) FS 5500351(6)(b) FS greyhounds 5501648(2) FS

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 FS

This matrix represents a summary of 2014 Statutes Please refer to the cite noted by statutory topic for specific language governing pari-mutuel wagering

42

STATUTE TOPIC GREYHOUND JAI ALAI THOROUGHBRED HARNESS QUARTER HORSE

TAX CREDITS amp EXEMPTIONS

(excluding charity performances

unless otherwise noted)

Tax exemption of $360000 per state fiscal year or $500000 for three permitholders that held a full live schedule in 1995 and closest to another state authorizing greyhound racing 55009514(1) FS

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) FS

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 is paid directly to the Jockeys Guild by the permitholders 55009515(6) FS

Tax credit each state fiscal year equal to daily license fee on live races in previous state fiscal year 5500951(1)(a) FS

Allows each permitholder that cannot utilize the full amount of the tax exemption or daily license fee tax creditelect once per state fiscal year to transfer the unused portion to a greyhound permitholder acting as a host track for intertrack wagering 5500951(1)(b) FS

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 FS

$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 FS

Tax credit each state fiscal year in an amount equal to the amount remitted in escheated tickets in prior state fiscal year 5501647 FS

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) FS

This matrix represents a summary of 2014 Statutes Please refer to the cite noted by statutory topic for specific language governing pari-mutuel wagering

43

STATUTE TOPIC STATUTE REFERENCE SUMMARY

FEES

Cardroom Table Fees 849086(5)(d) FS Annual fee for each facility is $1000 for each table to be operated at the cardroom

TAXES

Tax On Cardroom Gross Receipts

849086(13)(a) FS

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts Pursuant to Section 849086(13)(c) FS one-half credited to Pari-Mutuel Wagering Trust Fund and one-half being credited to the General Revenue Fund

Tax On Admissions 849086(13)(b) FS

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

FINES

Administrative Fine 849086(14)(c) FS An administrative fine up to $1000 for each violation may be imposed on any person who has violated or failed to comply with the provisions of Section 849086 FS

ANNUAL DISBURSEMENT TO COUNTIES AND MUNICIPALITIES

Annual Disbursement To Counties and Municipalities

849086(13)(h) FS One-quarter of moneys deposited into the Pari-Mutuel Wagering Trust Fund shall by October 1 of each year be distributed to the local counties or municipalities where the approved cardrooms are located

This matrix represents a summary of 2014 Statutes Please refer to the cite noted by statutory topic for specific language governing operation of cardooms

44

STATUTE TOPIC STATUTE REFERENCE SUMMARY

FEES

Slot License Fee 551106(1)(a) FS Annual fee for each slot machine facility is $2 million paid with the initial license application and annual 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 551106(3) FS

The tax rate on slot machine revenues is 35 Payment for the tax on slot machine revenues shall be remitted by 3 pm on the 5th day of each calendar month for taxes imposed and collected for the preceding calendar month If the 5th day of the calendar month falls on a weekend payments shall be remitted by 3 pm the first Monday following the weekend

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 for 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 Penalties

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 2014 Statutes Please refer to the cite noted by statutory topic for specific language governing slot operations

45

  • Table of Contents 2014-2015
  • Overview 2014-15
  • Division overview 1415
  • Events Shaping 2014-15
  • Fiscal Years Comparative Data 2014-15
  • PMW Graphs 2014-2015
  • PMW Handle Statistics 2014 2015
  • Guest Handle by Host 2014-2015
  • 20142015 Charity-scholarship
  • Cardroom Statistics 2014-2015
  • Cardroom Revenue 2014 2015
  • Slot Comparative Data 2014-2015
  • Daily revenue per machine 14-15
  • 2014-15 permitholder map for report
  • Permitholder Contact Operating In 84rd annual rpt
  • Promotional Programs for FL Horses 20142015
  • Drug Positives for 2014-15
  • Summary of State Revenue 2014-2015 (Final
  • PMW 06 30 15 Final Report
  • PMW Statute Matrix 2014-2015
  • Cardroom Statute Matrix 2014-2015
  • Slot Statute Matrix 20142015
  • Annual Report Cover 2416pdf
    • Florida Department of Business and Professional Regulation
Page 31: Division of Pari-Mutuel Wagering Annual Report …...2016/03/07  · This annual report encompasses the fiscal year which began July 1, 2014, and ended June 30, 2015. This is the 84th

Mardi Gras Racetrack and Gaming Center Hartman and Tyner Inc

Broward County

Website wwwmgflacom MailingStreet Address 831 North Federal Highway Hallandale Beach Florida 33009-2410

Meet Period 12012014 to 02142015

Racing Results Live Performances (Completed) 105 Purses Paid Live Performances (Actual) 106 Racing Days 53 Paid Attendance

Total Admission Tax

Telephone Fax

$1027511

0 $0

954-924-3200 9549243143

Melbourne Greyhound Park LLC Brevard County

Website wwwmgparkcom MailingStreet Address 1100 North Wickham Road Melbourne Florida 32935-8941

Meet Period 01022015 to 04182015

Racing Results Live Performances (Completed) 108 Purses Paid Live Performances (Actual) 108 Racing Days 92 Paid Attendance

Total Admission Tax

Telephone Fax

$371026

0 $0

3212599800 3212593437

Naples-Ft Myers Greyhound Track Southwest Florida Enterprises Inc

Lee County Website wwwnaplesfortmyersdogscom Mailing Address Post Office Box 2567 Bonita Springs Florida 34133-2567 Street Address 10601 Bonita Beach Road SW Bonita Springs Florida 34135-5620

Meet Period 10312014 to 05252015

Racing Results Live Performances (Completed) 398 Purses Paid Live Performances (Actual) 399 Racing Days 191 Paid Attendance

Total Admission Tax

Telephone Fax

$1701827

159675 $10158

2399922411 2399479244

Orange Park Kennel Club Inc Jacksonville Greyhound Racing Inc

Clay County

Website wwwbestbetjaxcom Mailing Address Post Office Box 959 Orange Park Florida 32067-0959 Street Address 455 Park Avenue Orange Park Florida 32073-3101

Meet Period 09292014 to 11302014 and 04272015 to 06292015

Racing Results Live Performances (Completed) 145 Purses Paid Live Performances (Actual) 145 Racing Days 108 Paid Attendance

Total Admission Tax

Telephone Fax

$1339454

0 $0

9046460001 9046460420

Palm Beach Kennel Club Investment Corporation of Palm Beach

Palm Beach County

Website wwwpbkennelclubcom MailingStreet Address 1111 North Congress Avenue West Palm Beach Florida 33409-6317

Meet Period 10012014 to 06302015

Racing Results Live Performances (Completed) 349 Purses Paid Live Performances (Actual) 350 Racing Days 271 Paid Attendance

Total Admission Tax

Telephone Fax

$3313872

25373 $815

5616832222 5614719114

Penn Sanford LLC dba Sanford-Orlando Kennel Club Seminole County

See SOKC LLCs contact information for detail Meet Period 07022014 to 12312014

Racing Results Live Performances (Completed) 146 Purses Paid Live Performances (Actual) 146 Racing Days 115 Paid Attendance

Total Admission Tax

$799409

0 0

27

Pensacola Greyhound Racing LLP Escambia County

Website wwwpensacolagreyhoundtrackcom Mailing Address Post Office Box 12824 Pensacola Florida 32591-2824 Telephone Street Address 951 Dog Track Road Pensacola Florida 32506-8236 Fax

Meet Period 07022014 to 1042014 and 01232015 to 06282015

Racing Results Live Performances (Completed) 160 Purses Paid $827398 Live Performances (Actual) 160 Racing Days 128 Paid Attendance 0

Total Admission Tax $0

8504558595 8504538883

SOKC LLC dba Sanford-Orlando Kennel Club Seminole County

Website wwwsanfordorlandokccom MailingStreet Address 301 Dog Track Road Longwood Florida 32750-6558 Telephone Meet Period 01012015 to 06292015 Fax

Racing Results

Live Performances (Completed) 181 Purses Paid $915315 Live Performances (Actual) 181 Racing Days 129 Paid Attendance 0

Total Admission Tax $0

4078311600 4078313997

Sarasota Kennel Club Inc Sarasota County

Website wwwsarasotakennelclubcom Telephone MailingStreet Address 5400 Bradenton Road Sarasota Florida 34234-2999 Fax

Meet Period 11072014 to 04252015

Racing Results Live Performances (Completed) 193 Purses Paid $791149 Live Performances (Actual) 193 Racing Days 143 Paid Attendance 75826

Total Admission Tax $198

9413557744 9413512207

St Johns Greyhound Park (Bayard Raceways Inc) Jacksonville Greyhound Racing Inc

St Johns County

Website wwwbestbetjaxcom Mailing Address Post Office Box 959 Orange Park Florida 32067-0959 Telephone Street Address 6322 Racetrack Road Jacksonville Florida 32259-2107 Fax

Meet Period 12012014 to 04262015 at Orange Park

Racing Results Live Performances (Completed) 166 Purses Paid $1652523 Live Performances (Actual) 166 Racing Days 124 Paid Attendance 0

Total Admission Tax $0

9046460001 9046460420

Tampa Greyhound Track TBDG Acquisition LLC

Hillsborough County

Website wwwtgtpokercom Mailing Address Post Office Box 8096 Tampa Florida 33674-8096 Telephone Street Address 8300 North Nebraska Ave Tampa Florida 33604-3107 Fax

Meet Period 07012014 to 12312014 at Derby Lane Racing Results Live Performances (Completed) 209 Purses Paid $2113033 Live Performances (Actual) 209 Racing Days 156 Paid Attendance 0 Paid Attendance 0 Total Admission Tax $0 Total Admission Tax $0

8139324313 8139325048

West Volusia Racing Inc Volusia County

See Daytona Beach Kennel Clubs contact information for detail

Meet Period 07012014 to 12132014 at Daytona Beach Kennel Club

Racing Results Live Performances (Completed) 235 Purses Paid $745719 Live Performances (Actual) 235 Racing Days 142 Paid Attendance 0

Total Admission Tax $0

28

JAi ALAI PERMITHOLDERS

Florida was the first state in the nation to conduct jai alai performances with the first fronton being built in 1926 There are eight jai alai permitholders operating at six frontons throughout Florida In fact Florida is now the only state where pari-mutuel wagering on live jai alai games is conducted A total of 925 completed performances including charity and scholarship performances were conducted during this past fiscal year an increase of approximately 19 percent from the previous fiscal year

During Fiscal Year 20142015 handle wagered on live jai alai performances decreased by approximately 39 percent Intertrack handle wagered on broadcasts of live Florida jai alai performances decreased by approximately 43 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 approximately 41 percent for the Florida jai alai industry

Total jai alai revenue to the state decreased by approximately three percent during Fiscal Year 20142015 The jai alai industry accounted for approximately 32 percent of Floridarsquos total revenue and 19 percent of total handle from pari-mutuel performances

Permitholders reported paying a total of $4745469 in playersrsquo awards For more detail on playersrsquo awards paid please refer to the following information by permitholder

Total paid attendance decreased by 100 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 (Completed) (1) 925 Total Paid Attendance 0 (1) Performances where eight or more games were held

Total Performances (Actual) 925

Total Gaming Days 522 Total Admission Tax $0

Dania Jai Alai Dania Entertainment Center LLC

Broward County

Website wwwcasinodaniabeachcom Telephone MailingStreet Address 301 East Dania Beach Boulevard Dania Beach Florida 33004-3016 Fax

Meet Period 10072014 to 12302014

Gaming Results Live Performances (Completed) 180 Paid Attendance 0 Live Performances (Actual) 180 Total Admission Tax $0 Live Operating Days 70 Players Awards Paid $939484

9549272841 9549257529

Dania Summer Jai Alai Dania Entertainment Center LLC

Broward County

See Dania Jai Alais contact information for detail

Meet Period 07012014 to 10062014 at Dania Jai Alai

Gaming Results Live Performances (Completed) 109 Paid Attendance 0 Live Performances (Actual) 109 Total Admission Tax $0 Live Operating Days 55 Players Awards Paid $622035

Ft Pierce Jai Alai Fronton Holdings LLC

St Lucie County

Website wwwcasinomiamijaialicom Telephone MailingStreet Address 1750 South Kings Highway Ft Pierce Florida 34945-3099 Fax

Meet Period 02272015 to 03272015 Miscellaneous Revenue to State $34538 (See Section 55009511(4) Florida Statutes for detail) Gaming Results Live Performances (Completed) 41 Paid Attendance 0 Live Performances (Actual) 41 Total Admission Tax $0 Live Operating Days 21 Players Awards Paid $152543

7724647500 7724640099

29

Hamilton Jai Alai and Poker Richmond Entertainment Inc

Hamilton County

MailingStreet Address 6968 US Highway 129 South Jasper Florida 32052-6774 Telephone Fax

Meet Period 05172015 to 06242015

Gaming Results Live Performances (Completed) 228 Paid Attendance 0 Live Performances (Actual) 228 Total Admission Tax $0 Live Operating Days 38 Players Awards Paid $17000

3866380011 3866380033

Miami Jai Alai Fronton Holdings LLC

Dade County

Website wwwcasinomiamijaialicom Telephone MailingStreet Address 3500 NW 37th Avenue Miami Florida 33142-4923 Fax

Meet Period 11022014 to 04302015

Gaming Results Live Performances (Completed) 153 Paid Attendance 0 Live Performances (Actual) 153 Total Admission Tax $0 Live Operating Days 153 Players Awards Paid $1461314

3056336400 3056347013

Ocala Poker and Jai Alai Second Chance Jai Alai LLC

Marion County

Website wwwocalapokerroomcom Mailing Address Post Office Box 580 Orange Lake Florida 32681-0580 Telephone Street Address 4601 NW Highway 318 Reddick Florida 32686 Fax

Meet Period 02022015 to 03022015 Miscellaneous Revenue to State $22000 (See Section 55009511(4) Florida Statutes for detail) Gaming Results Live Performances (Completed) 41 Paid Attendance 0 Live Performances (Actual) 41 Total Admission Tax $0 Live Operating Days 21 Players Awards Paid $147480

3525912345 3525913402

Orlando Jai Alai RB Jai Alai LLC Seminole County

Website wwworlandoliveeventscom Telephone MailingStreet Address 6405 South Highway 17-92 Fern Park Florida 32730-2057 Fax

Meet Period 04032015 to 05302015

Miscellaneous Revenue to State $15200 (See Section 55009511(4) Florida Statutes for detail) Gaming Results Live Performances (Completed) 43 Paid Attendance 0 Live Performances (Actual) 43 Total Admission Tax $0 Live Operating Days 34 Players Awards Paid $0

4073396221 4078314689

Summer Jai Alai Partnership Dade County

See Miami Jai Alais contact information for detail

Meet Period 08032014 to 10312014 and 05012015 to 06292015 at Miami Jai Alai

Gaming Results Live Performances (Completed) 130 Paid Attendance 0 Live Performances (Actual) 130 Total Admission Tax $0 Live Operating Days 130 Players Awards Paid $1405613

30

THOROUGHBRED PERMITHOLDERS

Florida continues to be a premier thoroughbred racing state with five permitholders operating at three tracks located in Central and South Florida A total of 330 completed performances including charity and scholarship performances were conducted during this past fiscal year a decrease of approximately 21 percent from the previous fiscal year

During Fiscal Year 20142015 handle on live thoroughbred performances increased by approximately four percent Handle from intertrack wagering increased approximately six percent Simulcast handle wagered on broadcasts of performances from outside the state decreased by approximately 46 percent Intertrack simulcast handle decreased by approximately two percent Overall total handle decreased by approximately 11 percent for the Florida thoroughbred industry

Total thoroughbred revenue to the state during Fiscal Year 20142015 decreased by approximately 12 percent from the prior year The thoroughbred industry accounted for approximately 581 percent of Floridarsquos total revenue and 601 percent of total handle from pari-mutuel performances

Permitholders reported paying a total of $86208744 in purses For more detail on purses paid please refer to the following information by permitholder The Florida Thoroughbred Breedersrsquo and Ownersrsquo Association did not dispute the amount of purses paid reported by the permitholders

Total paid attendance increased by eight 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 (Completed) (1) 330 Total Paid Attendance 101165

(1) Performances where eight or more races were held

Total Performances (Actual) 391

Total Racing Days 335 Total Admission Tax $20675

Calder Race Course Inc Churchill Downs Inc

Dade County

Website wwwcaldercasinocom Telephone MailingStreet Address 21001 NW 27th Avenue Miami Gardens Florida 33056-1461 Fax

Meet Period 10082014 to 11302014

Racing Results Live Performances (Completed) 40 Purses Paid $7375507 Live Performances (Actual) 100 Racing Days 44 Paid Attendance 0

Total Admission Tax $0

3056251311 3056252505

Gulfstream Park Racing Association Inc Stronach Group Broward County

Website wwwgulfstreamparkcom Telephone MailingStreet Address 901 South Federal Highway Hallandale Beach Florida 33009-7124 Fax

Meet Period 07012014 and 12062014 to 05222015 and 06302015

Racing Results Live Performances (Completed) 120 Purses Paid $62094688 Live Performances (Actual) 121 Racing Days 121 Paid Attendance 0

Total Admission Tax $0

9544547000 9544576291

Gulfstream Park Thoroughbred After Racing Program Inc Stronach Group Broward County

See Gulfstream Park Racing Association Incs contact information for detail

Meet Period 07042014 to 9072014 and 12102014

Racing Results Live Performances (Completed) 39 Purses Paid $1493679 Live Performances (Actual) 39 Racing Days 39 Paid Attendance 0

Total Admission Tax $0

31

Tampa Bay Downs Inc Hillsborough County

Website wwwtampabaydownscom Mailing Address Post Office Box 2007 Oldsmar Florida 34677-7007 Street Address 11225 Race Track Road Tampa Florida 33626-3122

Meet Period 07012014 11292014 to 05032015 and 06302015

Racing Results Live Performances (Completed) 91 Purses Paid Live Performances (Actual) 91 Racing Days 91 Paid Attendance

Total Admission Tax

Telephone Fax

$15244870

101165 $20675

8138554401 8138543539

Tropical Park LLC Churchill Downs Inc

Dade County See Calders contact information for detail

Meet Period 09112014 to 10042014 and 05232015 to 06282015 at Gulfstream Park

Racing Results Live Performances (Completed) 40 Purses Paid Live Performances (Actual) 40 Racing Days 40 Paid Attendance

Total Admission Tax

$0

0 $0

32

QUARTER HORSE PERMITHOLDERS

There are five permitholders conducting quarter horse racing performances at five tracks located in the State of Florida In Fiscal Year 20142015 a total of 117 completed performances were conducted an increase of approximately 17 percent from the previous fiscal year

During Fiscal Year 20142015 handle wagered on live quarter horse performances decreased by approximately five percent Intertrack handle wagered on broadcasts of performances increased by approximately 68 percent Simulcast handle wagered on broadcasts of performances from outside the state had no changes along with intertrack simulcast handle Overall total handle increased by approximately two percent for the Florida quarter horse industry

Total quarter horse revenue to the state during Fiscal Year 20142015 increased by approximately 16 percent The quarter horse industry accounted for approximately 11 percent of Floridarsquos total revenue and 03 percent of total handle from pari-mutuel performances

Permitholders reported paying a total of $6391000 in purses For more detail on purses paid please refer to the following information by permitholder The Florida Quarter Horse Breedersrsquo and Ownersrsquo Association was able to confirm the amount of purses paid reported by Hialeah Park

The division reports only paid attendance and does not include free admissions or complimentary passes in its data

Total Performances (Completed) (1) 117 Total Paid Attendance 0 (1) Performances where eight or more races were held

Total Performances (Actual) 119

Total Racing Days 66 Total Admission Tax $0

Gretna Racing LLC Gadsden County

Website wwwcreekentertainmentcom Mailing Address Post office Box 70 Grenta Florida 32332 Telephone

Street Address 501 Racetrack Drive Gretna Florida 32332

Meet Period 07052014 to 10052014

Racing Results Live Performances (Completed) 38 Purses Paid $167000 Live Performances (Actual) 38 Racing Days 10 Paid Attendance 0

Total Admission Tax $0

8508756920

Hamilton Downs Horsetrack LLC Hamilton County

Mailing Address 6968 US Highway 129 Jasper Florida 32052-6774 Telephone

Street Address 2220 Northwest County Road 143 Jennings Florida 32053 Fax

Meet Period 06142015 to 06182015

Racing Results Live Performances (Completed) 20 Purses Paid $22000 Live Performances (Actual) 20 Racing Days 5 Paid Attendance 0

Total Admission Tax $0

3866380011

3866380033

Hialeah Park South Florida Racing Association LLC

Dade County

Website wwwhialeahparkcasinocom Telephone Mailing Address Post Office Box 158 Hialeah Florida 33011 Fax Street Address 2200 East 4th Avenue Hialeah Florida 33010

Meet Period 12262014 to 03032015

Racing Results Live Performances (Completed) 39 Purses Paid $5852000 Live Performances (Actual) 40 Racing Days 40 Paid Attendance 0

Total Admission Tax $0

3058858000 3058878006

33

Ocala Breeders Sales Company Inc Marion County

Website wwwobssalescom Telephone Mailing Address Post Office Box 99 Ocala Florida 34478-0099 Fax Street Address 1701 Southwest 60th Avenue Ocala Florida 34474-1800

Meet Period 1272015

Racing Results Live Performances (Completed) 0 Purses Paid $310000 Live Performances (Actual) 1 Racing Days 1 Paid Attendance 0

Total Admission Tax $0

3522372154 3522372357

South Marion Real Estate Holdings LLC Central Florida Gaming LLC

Marion County

Mailing Address Post Office Box 6331 Ocala Florida 34478 Telephone Street Address 6390 SE 177th Place Summerfield Florida 34491 Fax

Meet Period 07012014 to 07102014

Racing Results Live Performances (Completed) 20 Purses Paid $40000 Live Performances (Actual) 20 Racing Days 10 Paid Attendance 0

Total Admission Tax $0

3528177522 None Listed

34

~ ra- HARNESS PERMITHOLDERS

PARI-MUTUEL INDUSTRY

Pompano Park is the only permitholder conducting harness horse racing performances in the State of Florida A total of 126 completed performances including charity and scholarship performances were conducted during this past fiscal year which is the same as the previous year

During Fiscal Year 20142015 handle wagered on live harness performances increased by approximately three percent Intertrack handle wagered on broadcasts of live Florida harness performances increased by approximately 33 percent Simulcast handle wagered on broadcasts of performances from outside the state increased by approximately seven percent while intertrack simulcast handle increased by approximately six percent Overall total handle increased by approximately seven percent for the Florida harness industry

Total revenue to the state during Fiscal Year 20142015 increased by approximately four percent from the prior fiscal year The harness industry accounted for approximately 73 percent of Floridarsquos total revenue and 58 percent of total handle from pari-mutuel performances

Pompano Park reported paying $8614066 in purses For more detail on purses paid please refer to the information below The Florida Standardbred Breedersrsquo and Ownersrsquo Association was able to confirm the amount of purses paid reported by Pompano Park

The division reports only paid attendance and does not include free admissions or complimentary passes in its data

Total Performances (Completed) (1) 126 Total Paid Attendance 0 (1) Performances where eight or more races were held

Total Performances (Actual) 126

Total Racing Days 126 Total Admission Tax $0

Isle Casino and Racing at Pompano Park PPI Inc

Broward County

Website pompano-parkisleofcapricasinoscom Telephone 9549722000 MailingStreet Address 777 Isle of Capri Circle Pompano Beach Florida 33069-3104 Fax 9549700882

Meet Period 10042014 to 06272015

Racing Results Live Performances (Completed) 126 Purses Paid $8614066 Live Performances (Actual) 126 Racing Days 126 Paid Attendance 0

Total Admission Tax $0

SUMMARY

During Fiscal Year 20142015 the total handle wagered for all industries exceeded $779 million a decrease of approximately eight percent from the prior fiscal year Total pari-mutuel completed performances including charity and scholarship performances conducted during Fiscal Year 20142015 increased by approximately one percent from the previous fiscal year

The state realized revenue from performances of approximately $109 million a decrease of roughly eight percent from the prior fiscal year Of the $109 million collected greyhound permitholders accounted for 303 percent thoroughbreds for 581 percent harness for 73 percent jai alai for 32 percent and quarter horse for 11 percent

Total paid attendance decreased approximately two percent from the prior year The division reports only paid attendance and does not include free admission or complimentary passes in its data

35

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 50 national champions Florida also produced ldquoAffirmedrdquo the eleventh horse to have swept the Triple Crown (1978) OcalaMarion County Florida is home to some of the leading breeding farms in the country The industry boasts 19 classic wins (Kentucky Derby Preakness Stakes and Belmont Stakes) 26 Breedersrsquo Cup Day champions and six horses of the year

The Florida Thoroughbred Breedersrsquo and Ownersrsquo Association (FTBOA) funds the Florida-bred Stakes Program which is implemented at Floridas Thoroughbred racetracks Through a percentage of pari-mutuel handle Florida Thoroughbred permitholders contributed $7685619 to the FTBOA during Fiscal Year 20142015 The FTBOA paid out $4988595 in Breedersrsquo Awards and $1294250 through the Florida-bred Stakes Program The Florida-bred Stakes Program includes ldquoFlorida Sire Stakesrdquo at Gulfstream Park ldquoSunshine Millions Previewrdquo at Gulfstream Park West ldquoFlorida Cup Dayrdquo at Tampa Bay Downs and additional funds for supplements to Florida-bred Preferred Stakes Races during the Gulfstream and Tampa Bay Downsrsquo meets

The Florida Standardbred Breedersrsquo and Ownersrsquo Association a non-profit organization and the only organized representative of Standardbred horsemen in the State of Florida is the designated association for the allocation and distribution of funds for Florida-bred racing Promotional activities include providing breeder and stallion awards for eligible Florida-bred horses during Pompano Parkrsquos 20142015 meet as well as awards for Florida Breedersrsquo Stake races The FSBOA also inaugurated a Breeder Incentive program in 2014 with the goal of offering Standardbred breeders a financial reward for the production of Florida-bred foals This program will continue in future years 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 $1013697

Section 5502625(5)(a) Florida Statutes designates the Florida Quarter Horse Breedersrsquo and Ownersrsquo Association (FQHBOA) as the authorized organization to receive breeders and awards payments from the permitholders and make payments in accordance with Florida Statutes

By agreement Hialeah Park pays 2 percent of the total purse to FQHBOA for breedersrsquo and ownersrsquo awards This is in excess of statutory requirements Other tracks pay a sum equal to the breaks plus one percent of all pari-mutuel pools conducted during their meets for supplementing purses and prizes for the general promotion of owning and breeding quarter horses in Florida as authorized in Florida Statutes

During 20142015 $115000 was paid out to 63 ownersrsquo and breedersrsquo in awards Each fiscal year total awards have increased since itrsquos first awards in 20092010

Note This promotional program information is provided by respective Breeders and Owners Associations

36

UNIVERSITY OF FLORIDA COLLEGE OF VETERINARY MEDICINE RACING LABORATORY

The Florida Racing Laboratory in the College of Medicine at the University of Florida is an International Organization for Standardization ISO 17025 accredited laboratory that employs various procedures to detect and identify prohibited drugs medications stimulants depressants hypnotics local anesthetics and drug-masking agents in the blood urine or other bodily fluids of racing horses and greyhounds

During Fiscal Year 20142015 the Laboratory received and processed 67587 samples and performed 254238 analyses The vigilant monitoring of samples by the Laboratory serves to deter the use of prohibited drugs in racing animals in Florida

Horse UrineBlood Greyhound Urine 1 Investigative Samples Received 16337 51233 17 Samples Analyzed 16280 30340 17 Number of Analyses 76382 177815 41 Positives 163 9 NA

1 Volume Not Sufficient For Testing 21711 (424 of total number of samples received) Note From January 31 2015 through June 14 2015 there were 14509 greyhound samples collected Of this total 5296 were testable samples and 9213 were quantity not sufficient for analysis During this timeframe there were 2398 attempts to collect samples from greyhounds that did not urinate

DRUG POSITIVES FOR FISCAL YEAR 20142015

Types of Positives (ARCI Drug Class) Horse Greyhound Acepromazine metabolite (3) 5 0

Acepromazine metabolite (3) Methocarbamol (4) Phenylbutazone (na) 1 0

Benzoylecgonine (1) 0 3

Boldenone (3) 4 0

Carprofen (4) 0 1

Clenbuterol (3) 51 0

Clenbuterol (3) Flunixin (4) 1 0

Dimethylsuloxide (DMSO) (5) 15 0

Flunixin (4) 5 2

Glycopyrrolate (3) 1 0

Ibuprofen (4) Methocarbamol (4) 1 0

Isoxsuprine (4) 1 0

Methocarbamol (4) 5 0

Naproxen (4) 1 0

Naproxen (4) Phenylbutazone (na) 1 0

Phenylbutazone (NA) 56 0

Procaine (3) 2 2

Testosterone (3) 5 0

Testosterone (3) Boldenone (3) 1 0

Testosterone (3) Nandrolone (3) Dimethylsuloxide (DMSO) (5) 3 0

Theobromine (4) 0 1

Zipaterol (2) 4 0

TOTALS 163 9

Class (1) Stimulant and depressant drugs that have the highest potential to affect performance and that have no generally accepted meidcal use in the racing horse

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 horse but the pharmacology of which

suggests less potential to affect performance than drugs in Class 2 Class (4) This class includes therapeutic medications that would be expected to have less potential to affect performance than those

in Class 3 Class (5) This class includes therapeutic medications for which concentration limits have been established by the racing jurisdictions

as well as certain miscellaneous agents such as dimethylsulfoxide (DMSO) and other medications as determined by the regulatory bodies

37

F

INA

NC

IAL

ST

AT

EM

EN

TS

DIVISION OF PARI-MUTUEL WAGERING SUMMARY OF STATE REVENUE FROM PARI-MUTUEL CARDROOM

SLOT ACTIVITIES AND INDIAN GAMING COMPACT FISCAL YEAR 20142015

State Revenue From Regular Performances Tax on Attendance $ 32258 Daily License Fees 2317268 Tax on Handle 8543609

State Revenue From Pari-Mutuel Performances (1) $ 10893135

Other State Revenue Occupational Licenses $ 525302 Fingerprint Fees 235539 Escheated Tickets (2) 795228 Racing Scholarship Funds (2) 0 PMW Trust Fund - Drug Fines 87650 Miscellaneous Revenue 32581 General Revenue Fund - Other Fines 20025

Other State Revenue $ 1696325

Total Pari-Mutuel State Revenue $ 12589460

State Revenue From Cardrooms Table Fees $ 693000 Gross Receipts(3) 13589789 Occupational Licenses 184502

Total State Revenue From Cardrooms $ 14467291

State Revenue From Slots CompulsiveAddictive Gambling Fee (4) $ 1750000 Facility License Fee (4) 14000000 Slot Taxes(5) 182584841 Fingerprint Fees 30028 Occupational Licenses 337334 Miscellaneous Revenue 5572 Miscellaneous Fines 11300

Total State Revenue From Slots $ 198719075

Total State Revenue Generated From Pari-Mutuel Cardroom and Slots $ 225775826

State Revenue From Indian Gaming Compact Indian Gaming Compact (6) $ 255610619 Indian Gaming Compact Reimbursements 253772

Total State Revenue From Indian Gaming Compact $ 255864391

TOTAL STATE REVENUE GENERATED $ 481640217

(1) Daily license fees and taxes reported above reported above are amounts collected and not reflect amounts due

(2) Escheated tickets and Racing Scholarship Funds are distributed to the Department of Education

(3) One-half of cardroom gross receipts is deposited into the General Revenue Fund

(4) Both amounts include payments from Calder Casio and Race Course Gulfstream Park Racing and Casino Mardi Gras Racetrack and Gaming Center Isle Casino and Racing at Pompano Park Flagler Dog Track and Magic City Casino Miami Jai Alai and South Florida Racing Association (Hialeah Park)

(5) Slot taxes are distributed to the Department of Education

(6) Indian Gaming Compact payments are deposited into the General Revenue Fund

38

DEPARTMENT OF BUSINESS amp PROFESSIONAL REGULATION DIVISION OF PARI-MUTUEL WAGERING

BALANCE SHEET SPECIAL REVENUE FUND

FOR FISCAL YEAR ENDED JUNE 30 2015

2015 2014

ASSETS

Cash with State Treasurer Investments at cost Accounts receivable Taxes receivable Allowance for uncollectibles Interest receivable Due from state funds

$ 753311 3254344

368284 15699389

(36217) 5066

286564

$ 6567906731219

34812815266142

(32884)11371

175988

TOTAL ASSETS $ 20330741 $ 23156753

LIABILITIES amp FUND EQUITY Liabilities Accounts payable $ 98554 $ 131567 Accrued salaries 282993 245289 Due to other funds 15432 4325 Due to other state agencies 14092160 13612023 Due to general revenue 685418 665939 Compensated absences - 9313

Total Liabilities 15174556 14668455

Fund Equity Unreserved 5156185 8488298

Total Fund Equity 5156185 8488298

TOTAL LIABILITIES amp FUND EQUITY $ 20330741 $ 23156753

The financial statements and notes are for informational purposes only

39

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 2015

FINAL 2015 2014

BUDGET ACTUAL VARIANCE ACTUAL

REVENUES

Fees Charges Commissions and Sales

Licenses and Permits

Taxes

Fines Forfeits Judgments and Settlements

Interest and Dividends Net

Refunds

Miscellaneous Receipts

$ 19552155

552304

197324441

212335

29537

250000

211412

$ 19301397

712058

198093473

95112

122153

254983

31106

$ (250758) $

159754

769032

(117223)

92616

4983

(180306)

19569151

502696

190162520

116787

84893

270769

213872

Total Revenues 218132184 218610282 478098 210920688

EXPENDITURES CURRENT OPERATING

Salaries

Other Personal Services

Other Operating Expenditures

Operation of Motor Vehicles

Risk Management

State Attorney-Slots

PMW Lab Services

PMW Compliance System

TrDMSHR SVCSSTW Contract

Cardroom Tax Distribution

Other Contracted Services

Compulsive Gambling Prevention

Racing Animal Med Research

OPERATING CAPITAL OUTLAY

Acquisition of Motor Vehicles

Assessment for Fingerprinting

Service Charge to General Revenue

Refunds

Transfer to FDLE Slots Investigation

Transfers to Other Funds

Transfers to General Revenue

7104979 1677615 976075 81743

169792 222971

2266000 296476 58635

1800000 141731 930000 100000

23895 24802

460400 3150000 164650

‐188594212

27000000

6494226 1465527 842849 61944

169792 222971

2266000

246396 58635

1701933 29530

930000 93633 12523 20385

374197 2859023

13173 -

184079657

20000000

610753

212087

133226

19799

-

-

-

50080

-

98067

112201

0

6367

11372

4417

86203

290977

151477

-

4514555

7000000

6429448

1237420

736549

78141

105689

208651

2266000

246415

57114

1658542

31082

600000

100000

32240

54798

320769

2937007

132397

-

175530395

18500000

Total Expenditures 235243976 221942395 13301581 211262657

Excess (Deficiency) of Revenues Over (Under) Expenditures

FUND BALANCE JULY 1 2014

(17111792)

8488298

(3332113)

8488298

(12823484)

-

(341969)

8830267

FUND BALANCE JUNE 30 2015 $ (8623494) $ 5156185 $ (12823484) $ 8488298 (1) (1)

(1) Does not include budget of $37000000 for category 190000 Investments Actual expenditures for category 190000 were closed into the investment account

The financial statements and notes are for informational purposes only

40

CA

RD

RO

OM

PA

RI-

MU

TU

EL

AN

DS

LO

T S

TA

TU

TE

MA

TR

IX

STATUTE TOPIC GREYHOUND JAI ALAI THOROUGHBRED HARNESS QUARTER HORSE

FEES $80 per race $40 per game $100 per race $100 per race $100 per race

Daily License Fees On Live

On-track Handle

5500951(1)(a) FS 5500951(1)(a) FS 5500951(1)(a) FS 5500951(1)(a) FS 5500951(1)(a) FS

$80 per race but not to exceed $40 per game but not to exceed $100 per race but not to exceed $100 race but not to exceed $500 $100 per race but not to exceed Daily License $500 per day $500 per day $500 per day per day $500 per day

Fees On Simulcast Handle

5500951(1)(a) FS 5500951(1)(a) FS 5500951(1)(a) FS 5500951(1)(a) FS 5500951(1)(a) FS

OUTS (ESCHEATS)

Live On-track Handle

Paid to the state of Florida 5501645(2) FS

Paid to the state of Florida 5501645(2) FS

Retained by permitholder 5502633(3) FS

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)

FS FS

Escheats from Arabian races are paid to Florida Arabian Horse Racing Promotion Account 5502633(2)(c) FS

TAXES

Tax On Admissions

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a) FS

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c) FS

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a) FS

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c) FS

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a) FS

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c) FS

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a) FS

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c) FS

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a) FS

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c) FS

Tax On Live On-track Handle

55 of handle except for charity perfomances which is 76 of handle 5500951(3)(b)1 FS

Effective July 1 2000 a permitholder may not be taxed at a higher rate than 2 5500951(3)(d) FS

05 of handle 55009515(2)(a) FS

05 of handle 55009512(2)(a) FS

1 of handle 5500951(3)(a) FS

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) FS

Allows permitholders to receive jai alai games from out-of-state and are subject to taxation under 5500951 and 55009511 5503551(4) FS

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) FS

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) FS

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) FS

This matrix represents a summary of 2014 Statutes Please refer to the cite noted by statutory topic for specific language governing pari-mutuel wagering

41

STATUTE TOPIC GREYHOUND JAI ALAI THOROUGHBRED HARNESS QUARTER HORSE

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 5500951(3)(b)1 and 5500951(3)(c)1 FS

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 FS

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 FS

39 of intertrack and intertrack simulcast handle for greyhound permitholders located in the same market area specified in 550615(9) 5500951(3)(c)2 FS

71 of intertrack and intertrack simulcast handle 5500951(3)(b)2 and 5500951(3)(c)1 FS

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 FS

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) FS

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

2 of intertrack handle 5500951(3)(c)1 FS

24 of intertrack simulcast handle 5500951(3)(c)1 and 55009515(5) FS

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 FS

05 of intertrack simulcast handle if guest track is a thoroughbred track located more than 35 miles from host track 55009515(5) FS

33 of intertrack handle 5500951(3)(c)1 FS

15 of intertrack simulcast handle 5500951(3)(c)1 FS

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 FS

2 of intertrack handle 5500951(3)(c)1 FS

24 of intertrack simulcast handle 5500951(3)(c)1 and 55009515(5) FS

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 FS

Year then tax on handle is 23 5500951(3)(c)2 FS

CHARITY PERFORMANCES

Maximum of five days Maximum of five days Maximum of five days Maximum of five days Maximum of five days 5500351(1) FS 5500351(1) FS 5500351(1) FS 5500351(1) FS 5500351(1) FS

Permitholders are allowed to Permitholders are allowed to One additional scholarship day to conduct one additional day to be conduct two additional tracks located in Hillsborough designated as ldquoGreyhound Adopt- performances known as ldquoRetired County for the benefit of Pasco-A-Pet Day Proceeds are paid to Jai Alai Playersrsquo Charity Dayrdquo for a Hernando Community College bona fide organizations that fund to benefit retired jai alai 5500351(6)(a) and promote the adoption of players 5500351(8) FS 5500351(6)(b) FS greyhounds 5501648(2) FS

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 FS

This matrix represents a summary of 2014 Statutes Please refer to the cite noted by statutory topic for specific language governing pari-mutuel wagering

42

STATUTE TOPIC GREYHOUND JAI ALAI THOROUGHBRED HARNESS QUARTER HORSE

TAX CREDITS amp EXEMPTIONS

(excluding charity performances

unless otherwise noted)

Tax exemption of $360000 per state fiscal year or $500000 for three permitholders that held a full live schedule in 1995 and closest to another state authorizing greyhound racing 55009514(1) FS

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) FS

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 is paid directly to the Jockeys Guild by the permitholders 55009515(6) FS

Tax credit each state fiscal year equal to daily license fee on live races in previous state fiscal year 5500951(1)(a) FS

Allows each permitholder that cannot utilize the full amount of the tax exemption or daily license fee tax creditelect once per state fiscal year to transfer the unused portion to a greyhound permitholder acting as a host track for intertrack wagering 5500951(1)(b) FS

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 FS

$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 FS

Tax credit each state fiscal year in an amount equal to the amount remitted in escheated tickets in prior state fiscal year 5501647 FS

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) FS

This matrix represents a summary of 2014 Statutes Please refer to the cite noted by statutory topic for specific language governing pari-mutuel wagering

43

STATUTE TOPIC STATUTE REFERENCE SUMMARY

FEES

Cardroom Table Fees 849086(5)(d) FS Annual fee for each facility is $1000 for each table to be operated at the cardroom

TAXES

Tax On Cardroom Gross Receipts

849086(13)(a) FS

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts Pursuant to Section 849086(13)(c) FS one-half credited to Pari-Mutuel Wagering Trust Fund and one-half being credited to the General Revenue Fund

Tax On Admissions 849086(13)(b) FS

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

FINES

Administrative Fine 849086(14)(c) FS An administrative fine up to $1000 for each violation may be imposed on any person who has violated or failed to comply with the provisions of Section 849086 FS

ANNUAL DISBURSEMENT TO COUNTIES AND MUNICIPALITIES

Annual Disbursement To Counties and Municipalities

849086(13)(h) FS One-quarter of moneys deposited into the Pari-Mutuel Wagering Trust Fund shall by October 1 of each year be distributed to the local counties or municipalities where the approved cardrooms are located

This matrix represents a summary of 2014 Statutes Please refer to the cite noted by statutory topic for specific language governing operation of cardooms

44

STATUTE TOPIC STATUTE REFERENCE SUMMARY

FEES

Slot License Fee 551106(1)(a) FS Annual fee for each slot machine facility is $2 million paid with the initial license application and annual 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 551106(3) FS

The tax rate on slot machine revenues is 35 Payment for the tax on slot machine revenues shall be remitted by 3 pm on the 5th day of each calendar month for taxes imposed and collected for the preceding calendar month If the 5th day of the calendar month falls on a weekend payments shall be remitted by 3 pm the first Monday following the weekend

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 for 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 Penalties

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 2014 Statutes Please refer to the cite noted by statutory topic for specific language governing slot operations

45

  • Table of Contents 2014-2015
  • Overview 2014-15
  • Division overview 1415
  • Events Shaping 2014-15
  • Fiscal Years Comparative Data 2014-15
  • PMW Graphs 2014-2015
  • PMW Handle Statistics 2014 2015
  • Guest Handle by Host 2014-2015
  • 20142015 Charity-scholarship
  • Cardroom Statistics 2014-2015
  • Cardroom Revenue 2014 2015
  • Slot Comparative Data 2014-2015
  • Daily revenue per machine 14-15
  • 2014-15 permitholder map for report
  • Permitholder Contact Operating In 84rd annual rpt
  • Promotional Programs for FL Horses 20142015
  • Drug Positives for 2014-15
  • Summary of State Revenue 2014-2015 (Final
  • PMW 06 30 15 Final Report
  • PMW Statute Matrix 2014-2015
  • Cardroom Statute Matrix 2014-2015
  • Slot Statute Matrix 20142015
  • Annual Report Cover 2416pdf
    • Florida Department of Business and Professional Regulation
Page 32: Division of Pari-Mutuel Wagering Annual Report …...2016/03/07  · This annual report encompasses the fiscal year which began July 1, 2014, and ended June 30, 2015. This is the 84th

Pensacola Greyhound Racing LLP Escambia County

Website wwwpensacolagreyhoundtrackcom Mailing Address Post Office Box 12824 Pensacola Florida 32591-2824 Telephone Street Address 951 Dog Track Road Pensacola Florida 32506-8236 Fax

Meet Period 07022014 to 1042014 and 01232015 to 06282015

Racing Results Live Performances (Completed) 160 Purses Paid $827398 Live Performances (Actual) 160 Racing Days 128 Paid Attendance 0

Total Admission Tax $0

8504558595 8504538883

SOKC LLC dba Sanford-Orlando Kennel Club Seminole County

Website wwwsanfordorlandokccom MailingStreet Address 301 Dog Track Road Longwood Florida 32750-6558 Telephone Meet Period 01012015 to 06292015 Fax

Racing Results

Live Performances (Completed) 181 Purses Paid $915315 Live Performances (Actual) 181 Racing Days 129 Paid Attendance 0

Total Admission Tax $0

4078311600 4078313997

Sarasota Kennel Club Inc Sarasota County

Website wwwsarasotakennelclubcom Telephone MailingStreet Address 5400 Bradenton Road Sarasota Florida 34234-2999 Fax

Meet Period 11072014 to 04252015

Racing Results Live Performances (Completed) 193 Purses Paid $791149 Live Performances (Actual) 193 Racing Days 143 Paid Attendance 75826

Total Admission Tax $198

9413557744 9413512207

St Johns Greyhound Park (Bayard Raceways Inc) Jacksonville Greyhound Racing Inc

St Johns County

Website wwwbestbetjaxcom Mailing Address Post Office Box 959 Orange Park Florida 32067-0959 Telephone Street Address 6322 Racetrack Road Jacksonville Florida 32259-2107 Fax

Meet Period 12012014 to 04262015 at Orange Park

Racing Results Live Performances (Completed) 166 Purses Paid $1652523 Live Performances (Actual) 166 Racing Days 124 Paid Attendance 0

Total Admission Tax $0

9046460001 9046460420

Tampa Greyhound Track TBDG Acquisition LLC

Hillsborough County

Website wwwtgtpokercom Mailing Address Post Office Box 8096 Tampa Florida 33674-8096 Telephone Street Address 8300 North Nebraska Ave Tampa Florida 33604-3107 Fax

Meet Period 07012014 to 12312014 at Derby Lane Racing Results Live Performances (Completed) 209 Purses Paid $2113033 Live Performances (Actual) 209 Racing Days 156 Paid Attendance 0 Paid Attendance 0 Total Admission Tax $0 Total Admission Tax $0

8139324313 8139325048

West Volusia Racing Inc Volusia County

See Daytona Beach Kennel Clubs contact information for detail

Meet Period 07012014 to 12132014 at Daytona Beach Kennel Club

Racing Results Live Performances (Completed) 235 Purses Paid $745719 Live Performances (Actual) 235 Racing Days 142 Paid Attendance 0

Total Admission Tax $0

28

JAi ALAI PERMITHOLDERS

Florida was the first state in the nation to conduct jai alai performances with the first fronton being built in 1926 There are eight jai alai permitholders operating at six frontons throughout Florida In fact Florida is now the only state where pari-mutuel wagering on live jai alai games is conducted A total of 925 completed performances including charity and scholarship performances were conducted during this past fiscal year an increase of approximately 19 percent from the previous fiscal year

During Fiscal Year 20142015 handle wagered on live jai alai performances decreased by approximately 39 percent Intertrack handle wagered on broadcasts of live Florida jai alai performances decreased by approximately 43 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 approximately 41 percent for the Florida jai alai industry

Total jai alai revenue to the state decreased by approximately three percent during Fiscal Year 20142015 The jai alai industry accounted for approximately 32 percent of Floridarsquos total revenue and 19 percent of total handle from pari-mutuel performances

Permitholders reported paying a total of $4745469 in playersrsquo awards For more detail on playersrsquo awards paid please refer to the following information by permitholder

Total paid attendance decreased by 100 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 (Completed) (1) 925 Total Paid Attendance 0 (1) Performances where eight or more games were held

Total Performances (Actual) 925

Total Gaming Days 522 Total Admission Tax $0

Dania Jai Alai Dania Entertainment Center LLC

Broward County

Website wwwcasinodaniabeachcom Telephone MailingStreet Address 301 East Dania Beach Boulevard Dania Beach Florida 33004-3016 Fax

Meet Period 10072014 to 12302014

Gaming Results Live Performances (Completed) 180 Paid Attendance 0 Live Performances (Actual) 180 Total Admission Tax $0 Live Operating Days 70 Players Awards Paid $939484

9549272841 9549257529

Dania Summer Jai Alai Dania Entertainment Center LLC

Broward County

See Dania Jai Alais contact information for detail

Meet Period 07012014 to 10062014 at Dania Jai Alai

Gaming Results Live Performances (Completed) 109 Paid Attendance 0 Live Performances (Actual) 109 Total Admission Tax $0 Live Operating Days 55 Players Awards Paid $622035

Ft Pierce Jai Alai Fronton Holdings LLC

St Lucie County

Website wwwcasinomiamijaialicom Telephone MailingStreet Address 1750 South Kings Highway Ft Pierce Florida 34945-3099 Fax

Meet Period 02272015 to 03272015 Miscellaneous Revenue to State $34538 (See Section 55009511(4) Florida Statutes for detail) Gaming Results Live Performances (Completed) 41 Paid Attendance 0 Live Performances (Actual) 41 Total Admission Tax $0 Live Operating Days 21 Players Awards Paid $152543

7724647500 7724640099

29

Hamilton Jai Alai and Poker Richmond Entertainment Inc

Hamilton County

MailingStreet Address 6968 US Highway 129 South Jasper Florida 32052-6774 Telephone Fax

Meet Period 05172015 to 06242015

Gaming Results Live Performances (Completed) 228 Paid Attendance 0 Live Performances (Actual) 228 Total Admission Tax $0 Live Operating Days 38 Players Awards Paid $17000

3866380011 3866380033

Miami Jai Alai Fronton Holdings LLC

Dade County

Website wwwcasinomiamijaialicom Telephone MailingStreet Address 3500 NW 37th Avenue Miami Florida 33142-4923 Fax

Meet Period 11022014 to 04302015

Gaming Results Live Performances (Completed) 153 Paid Attendance 0 Live Performances (Actual) 153 Total Admission Tax $0 Live Operating Days 153 Players Awards Paid $1461314

3056336400 3056347013

Ocala Poker and Jai Alai Second Chance Jai Alai LLC

Marion County

Website wwwocalapokerroomcom Mailing Address Post Office Box 580 Orange Lake Florida 32681-0580 Telephone Street Address 4601 NW Highway 318 Reddick Florida 32686 Fax

Meet Period 02022015 to 03022015 Miscellaneous Revenue to State $22000 (See Section 55009511(4) Florida Statutes for detail) Gaming Results Live Performances (Completed) 41 Paid Attendance 0 Live Performances (Actual) 41 Total Admission Tax $0 Live Operating Days 21 Players Awards Paid $147480

3525912345 3525913402

Orlando Jai Alai RB Jai Alai LLC Seminole County

Website wwworlandoliveeventscom Telephone MailingStreet Address 6405 South Highway 17-92 Fern Park Florida 32730-2057 Fax

Meet Period 04032015 to 05302015

Miscellaneous Revenue to State $15200 (See Section 55009511(4) Florida Statutes for detail) Gaming Results Live Performances (Completed) 43 Paid Attendance 0 Live Performances (Actual) 43 Total Admission Tax $0 Live Operating Days 34 Players Awards Paid $0

4073396221 4078314689

Summer Jai Alai Partnership Dade County

See Miami Jai Alais contact information for detail

Meet Period 08032014 to 10312014 and 05012015 to 06292015 at Miami Jai Alai

Gaming Results Live Performances (Completed) 130 Paid Attendance 0 Live Performances (Actual) 130 Total Admission Tax $0 Live Operating Days 130 Players Awards Paid $1405613

30

THOROUGHBRED PERMITHOLDERS

Florida continues to be a premier thoroughbred racing state with five permitholders operating at three tracks located in Central and South Florida A total of 330 completed performances including charity and scholarship performances were conducted during this past fiscal year a decrease of approximately 21 percent from the previous fiscal year

During Fiscal Year 20142015 handle on live thoroughbred performances increased by approximately four percent Handle from intertrack wagering increased approximately six percent Simulcast handle wagered on broadcasts of performances from outside the state decreased by approximately 46 percent Intertrack simulcast handle decreased by approximately two percent Overall total handle decreased by approximately 11 percent for the Florida thoroughbred industry

Total thoroughbred revenue to the state during Fiscal Year 20142015 decreased by approximately 12 percent from the prior year The thoroughbred industry accounted for approximately 581 percent of Floridarsquos total revenue and 601 percent of total handle from pari-mutuel performances

Permitholders reported paying a total of $86208744 in purses For more detail on purses paid please refer to the following information by permitholder The Florida Thoroughbred Breedersrsquo and Ownersrsquo Association did not dispute the amount of purses paid reported by the permitholders

Total paid attendance increased by eight 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 (Completed) (1) 330 Total Paid Attendance 101165

(1) Performances where eight or more races were held

Total Performances (Actual) 391

Total Racing Days 335 Total Admission Tax $20675

Calder Race Course Inc Churchill Downs Inc

Dade County

Website wwwcaldercasinocom Telephone MailingStreet Address 21001 NW 27th Avenue Miami Gardens Florida 33056-1461 Fax

Meet Period 10082014 to 11302014

Racing Results Live Performances (Completed) 40 Purses Paid $7375507 Live Performances (Actual) 100 Racing Days 44 Paid Attendance 0

Total Admission Tax $0

3056251311 3056252505

Gulfstream Park Racing Association Inc Stronach Group Broward County

Website wwwgulfstreamparkcom Telephone MailingStreet Address 901 South Federal Highway Hallandale Beach Florida 33009-7124 Fax

Meet Period 07012014 and 12062014 to 05222015 and 06302015

Racing Results Live Performances (Completed) 120 Purses Paid $62094688 Live Performances (Actual) 121 Racing Days 121 Paid Attendance 0

Total Admission Tax $0

9544547000 9544576291

Gulfstream Park Thoroughbred After Racing Program Inc Stronach Group Broward County

See Gulfstream Park Racing Association Incs contact information for detail

Meet Period 07042014 to 9072014 and 12102014

Racing Results Live Performances (Completed) 39 Purses Paid $1493679 Live Performances (Actual) 39 Racing Days 39 Paid Attendance 0

Total Admission Tax $0

31

Tampa Bay Downs Inc Hillsborough County

Website wwwtampabaydownscom Mailing Address Post Office Box 2007 Oldsmar Florida 34677-7007 Street Address 11225 Race Track Road Tampa Florida 33626-3122

Meet Period 07012014 11292014 to 05032015 and 06302015

Racing Results Live Performances (Completed) 91 Purses Paid Live Performances (Actual) 91 Racing Days 91 Paid Attendance

Total Admission Tax

Telephone Fax

$15244870

101165 $20675

8138554401 8138543539

Tropical Park LLC Churchill Downs Inc

Dade County See Calders contact information for detail

Meet Period 09112014 to 10042014 and 05232015 to 06282015 at Gulfstream Park

Racing Results Live Performances (Completed) 40 Purses Paid Live Performances (Actual) 40 Racing Days 40 Paid Attendance

Total Admission Tax

$0

0 $0

32

QUARTER HORSE PERMITHOLDERS

There are five permitholders conducting quarter horse racing performances at five tracks located in the State of Florida In Fiscal Year 20142015 a total of 117 completed performances were conducted an increase of approximately 17 percent from the previous fiscal year

During Fiscal Year 20142015 handle wagered on live quarter horse performances decreased by approximately five percent Intertrack handle wagered on broadcasts of performances increased by approximately 68 percent Simulcast handle wagered on broadcasts of performances from outside the state had no changes along with intertrack simulcast handle Overall total handle increased by approximately two percent for the Florida quarter horse industry

Total quarter horse revenue to the state during Fiscal Year 20142015 increased by approximately 16 percent The quarter horse industry accounted for approximately 11 percent of Floridarsquos total revenue and 03 percent of total handle from pari-mutuel performances

Permitholders reported paying a total of $6391000 in purses For more detail on purses paid please refer to the following information by permitholder The Florida Quarter Horse Breedersrsquo and Ownersrsquo Association was able to confirm the amount of purses paid reported by Hialeah Park

The division reports only paid attendance and does not include free admissions or complimentary passes in its data

Total Performances (Completed) (1) 117 Total Paid Attendance 0 (1) Performances where eight or more races were held

Total Performances (Actual) 119

Total Racing Days 66 Total Admission Tax $0

Gretna Racing LLC Gadsden County

Website wwwcreekentertainmentcom Mailing Address Post office Box 70 Grenta Florida 32332 Telephone

Street Address 501 Racetrack Drive Gretna Florida 32332

Meet Period 07052014 to 10052014

Racing Results Live Performances (Completed) 38 Purses Paid $167000 Live Performances (Actual) 38 Racing Days 10 Paid Attendance 0

Total Admission Tax $0

8508756920

Hamilton Downs Horsetrack LLC Hamilton County

Mailing Address 6968 US Highway 129 Jasper Florida 32052-6774 Telephone

Street Address 2220 Northwest County Road 143 Jennings Florida 32053 Fax

Meet Period 06142015 to 06182015

Racing Results Live Performances (Completed) 20 Purses Paid $22000 Live Performances (Actual) 20 Racing Days 5 Paid Attendance 0

Total Admission Tax $0

3866380011

3866380033

Hialeah Park South Florida Racing Association LLC

Dade County

Website wwwhialeahparkcasinocom Telephone Mailing Address Post Office Box 158 Hialeah Florida 33011 Fax Street Address 2200 East 4th Avenue Hialeah Florida 33010

Meet Period 12262014 to 03032015

Racing Results Live Performances (Completed) 39 Purses Paid $5852000 Live Performances (Actual) 40 Racing Days 40 Paid Attendance 0

Total Admission Tax $0

3058858000 3058878006

33

Ocala Breeders Sales Company Inc Marion County

Website wwwobssalescom Telephone Mailing Address Post Office Box 99 Ocala Florida 34478-0099 Fax Street Address 1701 Southwest 60th Avenue Ocala Florida 34474-1800

Meet Period 1272015

Racing Results Live Performances (Completed) 0 Purses Paid $310000 Live Performances (Actual) 1 Racing Days 1 Paid Attendance 0

Total Admission Tax $0

3522372154 3522372357

South Marion Real Estate Holdings LLC Central Florida Gaming LLC

Marion County

Mailing Address Post Office Box 6331 Ocala Florida 34478 Telephone Street Address 6390 SE 177th Place Summerfield Florida 34491 Fax

Meet Period 07012014 to 07102014

Racing Results Live Performances (Completed) 20 Purses Paid $40000 Live Performances (Actual) 20 Racing Days 10 Paid Attendance 0

Total Admission Tax $0

3528177522 None Listed

34

~ ra- HARNESS PERMITHOLDERS

PARI-MUTUEL INDUSTRY

Pompano Park is the only permitholder conducting harness horse racing performances in the State of Florida A total of 126 completed performances including charity and scholarship performances were conducted during this past fiscal year which is the same as the previous year

During Fiscal Year 20142015 handle wagered on live harness performances increased by approximately three percent Intertrack handle wagered on broadcasts of live Florida harness performances increased by approximately 33 percent Simulcast handle wagered on broadcasts of performances from outside the state increased by approximately seven percent while intertrack simulcast handle increased by approximately six percent Overall total handle increased by approximately seven percent for the Florida harness industry

Total revenue to the state during Fiscal Year 20142015 increased by approximately four percent from the prior fiscal year The harness industry accounted for approximately 73 percent of Floridarsquos total revenue and 58 percent of total handle from pari-mutuel performances

Pompano Park reported paying $8614066 in purses For more detail on purses paid please refer to the information below The Florida Standardbred Breedersrsquo and Ownersrsquo Association was able to confirm the amount of purses paid reported by Pompano Park

The division reports only paid attendance and does not include free admissions or complimentary passes in its data

Total Performances (Completed) (1) 126 Total Paid Attendance 0 (1) Performances where eight or more races were held

Total Performances (Actual) 126

Total Racing Days 126 Total Admission Tax $0

Isle Casino and Racing at Pompano Park PPI Inc

Broward County

Website pompano-parkisleofcapricasinoscom Telephone 9549722000 MailingStreet Address 777 Isle of Capri Circle Pompano Beach Florida 33069-3104 Fax 9549700882

Meet Period 10042014 to 06272015

Racing Results Live Performances (Completed) 126 Purses Paid $8614066 Live Performances (Actual) 126 Racing Days 126 Paid Attendance 0

Total Admission Tax $0

SUMMARY

During Fiscal Year 20142015 the total handle wagered for all industries exceeded $779 million a decrease of approximately eight percent from the prior fiscal year Total pari-mutuel completed performances including charity and scholarship performances conducted during Fiscal Year 20142015 increased by approximately one percent from the previous fiscal year

The state realized revenue from performances of approximately $109 million a decrease of roughly eight percent from the prior fiscal year Of the $109 million collected greyhound permitholders accounted for 303 percent thoroughbreds for 581 percent harness for 73 percent jai alai for 32 percent and quarter horse for 11 percent

Total paid attendance decreased approximately two percent from the prior year The division reports only paid attendance and does not include free admission or complimentary passes in its data

35

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 50 national champions Florida also produced ldquoAffirmedrdquo the eleventh horse to have swept the Triple Crown (1978) OcalaMarion County Florida is home to some of the leading breeding farms in the country The industry boasts 19 classic wins (Kentucky Derby Preakness Stakes and Belmont Stakes) 26 Breedersrsquo Cup Day champions and six horses of the year

The Florida Thoroughbred Breedersrsquo and Ownersrsquo Association (FTBOA) funds the Florida-bred Stakes Program which is implemented at Floridas Thoroughbred racetracks Through a percentage of pari-mutuel handle Florida Thoroughbred permitholders contributed $7685619 to the FTBOA during Fiscal Year 20142015 The FTBOA paid out $4988595 in Breedersrsquo Awards and $1294250 through the Florida-bred Stakes Program The Florida-bred Stakes Program includes ldquoFlorida Sire Stakesrdquo at Gulfstream Park ldquoSunshine Millions Previewrdquo at Gulfstream Park West ldquoFlorida Cup Dayrdquo at Tampa Bay Downs and additional funds for supplements to Florida-bred Preferred Stakes Races during the Gulfstream and Tampa Bay Downsrsquo meets

The Florida Standardbred Breedersrsquo and Ownersrsquo Association a non-profit organization and the only organized representative of Standardbred horsemen in the State of Florida is the designated association for the allocation and distribution of funds for Florida-bred racing Promotional activities include providing breeder and stallion awards for eligible Florida-bred horses during Pompano Parkrsquos 20142015 meet as well as awards for Florida Breedersrsquo Stake races The FSBOA also inaugurated a Breeder Incentive program in 2014 with the goal of offering Standardbred breeders a financial reward for the production of Florida-bred foals This program will continue in future years 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 $1013697

Section 5502625(5)(a) Florida Statutes designates the Florida Quarter Horse Breedersrsquo and Ownersrsquo Association (FQHBOA) as the authorized organization to receive breeders and awards payments from the permitholders and make payments in accordance with Florida Statutes

By agreement Hialeah Park pays 2 percent of the total purse to FQHBOA for breedersrsquo and ownersrsquo awards This is in excess of statutory requirements Other tracks pay a sum equal to the breaks plus one percent of all pari-mutuel pools conducted during their meets for supplementing purses and prizes for the general promotion of owning and breeding quarter horses in Florida as authorized in Florida Statutes

During 20142015 $115000 was paid out to 63 ownersrsquo and breedersrsquo in awards Each fiscal year total awards have increased since itrsquos first awards in 20092010

Note This promotional program information is provided by respective Breeders and Owners Associations

36

UNIVERSITY OF FLORIDA COLLEGE OF VETERINARY MEDICINE RACING LABORATORY

The Florida Racing Laboratory in the College of Medicine at the University of Florida is an International Organization for Standardization ISO 17025 accredited laboratory that employs various procedures to detect and identify prohibited drugs medications stimulants depressants hypnotics local anesthetics and drug-masking agents in the blood urine or other bodily fluids of racing horses and greyhounds

During Fiscal Year 20142015 the Laboratory received and processed 67587 samples and performed 254238 analyses The vigilant monitoring of samples by the Laboratory serves to deter the use of prohibited drugs in racing animals in Florida

Horse UrineBlood Greyhound Urine 1 Investigative Samples Received 16337 51233 17 Samples Analyzed 16280 30340 17 Number of Analyses 76382 177815 41 Positives 163 9 NA

1 Volume Not Sufficient For Testing 21711 (424 of total number of samples received) Note From January 31 2015 through June 14 2015 there were 14509 greyhound samples collected Of this total 5296 were testable samples and 9213 were quantity not sufficient for analysis During this timeframe there were 2398 attempts to collect samples from greyhounds that did not urinate

DRUG POSITIVES FOR FISCAL YEAR 20142015

Types of Positives (ARCI Drug Class) Horse Greyhound Acepromazine metabolite (3) 5 0

Acepromazine metabolite (3) Methocarbamol (4) Phenylbutazone (na) 1 0

Benzoylecgonine (1) 0 3

Boldenone (3) 4 0

Carprofen (4) 0 1

Clenbuterol (3) 51 0

Clenbuterol (3) Flunixin (4) 1 0

Dimethylsuloxide (DMSO) (5) 15 0

Flunixin (4) 5 2

Glycopyrrolate (3) 1 0

Ibuprofen (4) Methocarbamol (4) 1 0

Isoxsuprine (4) 1 0

Methocarbamol (4) 5 0

Naproxen (4) 1 0

Naproxen (4) Phenylbutazone (na) 1 0

Phenylbutazone (NA) 56 0

Procaine (3) 2 2

Testosterone (3) 5 0

Testosterone (3) Boldenone (3) 1 0

Testosterone (3) Nandrolone (3) Dimethylsuloxide (DMSO) (5) 3 0

Theobromine (4) 0 1

Zipaterol (2) 4 0

TOTALS 163 9

Class (1) Stimulant and depressant drugs that have the highest potential to affect performance and that have no generally accepted meidcal use in the racing horse

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 horse but the pharmacology of which

suggests less potential to affect performance than drugs in Class 2 Class (4) This class includes therapeutic medications that would be expected to have less potential to affect performance than those

in Class 3 Class (5) This class includes therapeutic medications for which concentration limits have been established by the racing jurisdictions

as well as certain miscellaneous agents such as dimethylsulfoxide (DMSO) and other medications as determined by the regulatory bodies

37

F

INA

NC

IAL

ST

AT

EM

EN

TS

DIVISION OF PARI-MUTUEL WAGERING SUMMARY OF STATE REVENUE FROM PARI-MUTUEL CARDROOM

SLOT ACTIVITIES AND INDIAN GAMING COMPACT FISCAL YEAR 20142015

State Revenue From Regular Performances Tax on Attendance $ 32258 Daily License Fees 2317268 Tax on Handle 8543609

State Revenue From Pari-Mutuel Performances (1) $ 10893135

Other State Revenue Occupational Licenses $ 525302 Fingerprint Fees 235539 Escheated Tickets (2) 795228 Racing Scholarship Funds (2) 0 PMW Trust Fund - Drug Fines 87650 Miscellaneous Revenue 32581 General Revenue Fund - Other Fines 20025

Other State Revenue $ 1696325

Total Pari-Mutuel State Revenue $ 12589460

State Revenue From Cardrooms Table Fees $ 693000 Gross Receipts(3) 13589789 Occupational Licenses 184502

Total State Revenue From Cardrooms $ 14467291

State Revenue From Slots CompulsiveAddictive Gambling Fee (4) $ 1750000 Facility License Fee (4) 14000000 Slot Taxes(5) 182584841 Fingerprint Fees 30028 Occupational Licenses 337334 Miscellaneous Revenue 5572 Miscellaneous Fines 11300

Total State Revenue From Slots $ 198719075

Total State Revenue Generated From Pari-Mutuel Cardroom and Slots $ 225775826

State Revenue From Indian Gaming Compact Indian Gaming Compact (6) $ 255610619 Indian Gaming Compact Reimbursements 253772

Total State Revenue From Indian Gaming Compact $ 255864391

TOTAL STATE REVENUE GENERATED $ 481640217

(1) Daily license fees and taxes reported above reported above are amounts collected and not reflect amounts due

(2) Escheated tickets and Racing Scholarship Funds are distributed to the Department of Education

(3) One-half of cardroom gross receipts is deposited into the General Revenue Fund

(4) Both amounts include payments from Calder Casio and Race Course Gulfstream Park Racing and Casino Mardi Gras Racetrack and Gaming Center Isle Casino and Racing at Pompano Park Flagler Dog Track and Magic City Casino Miami Jai Alai and South Florida Racing Association (Hialeah Park)

(5) Slot taxes are distributed to the Department of Education

(6) Indian Gaming Compact payments are deposited into the General Revenue Fund

38

DEPARTMENT OF BUSINESS amp PROFESSIONAL REGULATION DIVISION OF PARI-MUTUEL WAGERING

BALANCE SHEET SPECIAL REVENUE FUND

FOR FISCAL YEAR ENDED JUNE 30 2015

2015 2014

ASSETS

Cash with State Treasurer Investments at cost Accounts receivable Taxes receivable Allowance for uncollectibles Interest receivable Due from state funds

$ 753311 3254344

368284 15699389

(36217) 5066

286564

$ 6567906731219

34812815266142

(32884)11371

175988

TOTAL ASSETS $ 20330741 $ 23156753

LIABILITIES amp FUND EQUITY Liabilities Accounts payable $ 98554 $ 131567 Accrued salaries 282993 245289 Due to other funds 15432 4325 Due to other state agencies 14092160 13612023 Due to general revenue 685418 665939 Compensated absences - 9313

Total Liabilities 15174556 14668455

Fund Equity Unreserved 5156185 8488298

Total Fund Equity 5156185 8488298

TOTAL LIABILITIES amp FUND EQUITY $ 20330741 $ 23156753

The financial statements and notes are for informational purposes only

39

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 2015

FINAL 2015 2014

BUDGET ACTUAL VARIANCE ACTUAL

REVENUES

Fees Charges Commissions and Sales

Licenses and Permits

Taxes

Fines Forfeits Judgments and Settlements

Interest and Dividends Net

Refunds

Miscellaneous Receipts

$ 19552155

552304

197324441

212335

29537

250000

211412

$ 19301397

712058

198093473

95112

122153

254983

31106

$ (250758) $

159754

769032

(117223)

92616

4983

(180306)

19569151

502696

190162520

116787

84893

270769

213872

Total Revenues 218132184 218610282 478098 210920688

EXPENDITURES CURRENT OPERATING

Salaries

Other Personal Services

Other Operating Expenditures

Operation of Motor Vehicles

Risk Management

State Attorney-Slots

PMW Lab Services

PMW Compliance System

TrDMSHR SVCSSTW Contract

Cardroom Tax Distribution

Other Contracted Services

Compulsive Gambling Prevention

Racing Animal Med Research

OPERATING CAPITAL OUTLAY

Acquisition of Motor Vehicles

Assessment for Fingerprinting

Service Charge to General Revenue

Refunds

Transfer to FDLE Slots Investigation

Transfers to Other Funds

Transfers to General Revenue

7104979 1677615 976075 81743

169792 222971

2266000 296476 58635

1800000 141731 930000 100000

23895 24802

460400 3150000 164650

‐188594212

27000000

6494226 1465527 842849 61944

169792 222971

2266000

246396 58635

1701933 29530

930000 93633 12523 20385

374197 2859023

13173 -

184079657

20000000

610753

212087

133226

19799

-

-

-

50080

-

98067

112201

0

6367

11372

4417

86203

290977

151477

-

4514555

7000000

6429448

1237420

736549

78141

105689

208651

2266000

246415

57114

1658542

31082

600000

100000

32240

54798

320769

2937007

132397

-

175530395

18500000

Total Expenditures 235243976 221942395 13301581 211262657

Excess (Deficiency) of Revenues Over (Under) Expenditures

FUND BALANCE JULY 1 2014

(17111792)

8488298

(3332113)

8488298

(12823484)

-

(341969)

8830267

FUND BALANCE JUNE 30 2015 $ (8623494) $ 5156185 $ (12823484) $ 8488298 (1) (1)

(1) Does not include budget of $37000000 for category 190000 Investments Actual expenditures for category 190000 were closed into the investment account

The financial statements and notes are for informational purposes only

40

CA

RD

RO

OM

PA

RI-

MU

TU

EL

AN

DS

LO

T S

TA

TU

TE

MA

TR

IX

STATUTE TOPIC GREYHOUND JAI ALAI THOROUGHBRED HARNESS QUARTER HORSE

FEES $80 per race $40 per game $100 per race $100 per race $100 per race

Daily License Fees On Live

On-track Handle

5500951(1)(a) FS 5500951(1)(a) FS 5500951(1)(a) FS 5500951(1)(a) FS 5500951(1)(a) FS

$80 per race but not to exceed $40 per game but not to exceed $100 per race but not to exceed $100 race but not to exceed $500 $100 per race but not to exceed Daily License $500 per day $500 per day $500 per day per day $500 per day

Fees On Simulcast Handle

5500951(1)(a) FS 5500951(1)(a) FS 5500951(1)(a) FS 5500951(1)(a) FS 5500951(1)(a) FS

OUTS (ESCHEATS)

Live On-track Handle

Paid to the state of Florida 5501645(2) FS

Paid to the state of Florida 5501645(2) FS

Retained by permitholder 5502633(3) FS

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)

FS FS

Escheats from Arabian races are paid to Florida Arabian Horse Racing Promotion Account 5502633(2)(c) FS

TAXES

Tax On Admissions

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a) FS

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c) FS

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a) FS

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c) FS

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a) FS

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c) FS

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a) FS

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c) FS

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a) FS

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c) FS

Tax On Live On-track Handle

55 of handle except for charity perfomances which is 76 of handle 5500951(3)(b)1 FS

Effective July 1 2000 a permitholder may not be taxed at a higher rate than 2 5500951(3)(d) FS

05 of handle 55009515(2)(a) FS

05 of handle 55009512(2)(a) FS

1 of handle 5500951(3)(a) FS

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) FS

Allows permitholders to receive jai alai games from out-of-state and are subject to taxation under 5500951 and 55009511 5503551(4) FS

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) FS

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) FS

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) FS

This matrix represents a summary of 2014 Statutes Please refer to the cite noted by statutory topic for specific language governing pari-mutuel wagering

41

STATUTE TOPIC GREYHOUND JAI ALAI THOROUGHBRED HARNESS QUARTER HORSE

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 5500951(3)(b)1 and 5500951(3)(c)1 FS

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 FS

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 FS

39 of intertrack and intertrack simulcast handle for greyhound permitholders located in the same market area specified in 550615(9) 5500951(3)(c)2 FS

71 of intertrack and intertrack simulcast handle 5500951(3)(b)2 and 5500951(3)(c)1 FS

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 FS

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) FS

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

2 of intertrack handle 5500951(3)(c)1 FS

24 of intertrack simulcast handle 5500951(3)(c)1 and 55009515(5) FS

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 FS

05 of intertrack simulcast handle if guest track is a thoroughbred track located more than 35 miles from host track 55009515(5) FS

33 of intertrack handle 5500951(3)(c)1 FS

15 of intertrack simulcast handle 5500951(3)(c)1 FS

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 FS

2 of intertrack handle 5500951(3)(c)1 FS

24 of intertrack simulcast handle 5500951(3)(c)1 and 55009515(5) FS

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 FS

Year then tax on handle is 23 5500951(3)(c)2 FS

CHARITY PERFORMANCES

Maximum of five days Maximum of five days Maximum of five days Maximum of five days Maximum of five days 5500351(1) FS 5500351(1) FS 5500351(1) FS 5500351(1) FS 5500351(1) FS

Permitholders are allowed to Permitholders are allowed to One additional scholarship day to conduct one additional day to be conduct two additional tracks located in Hillsborough designated as ldquoGreyhound Adopt- performances known as ldquoRetired County for the benefit of Pasco-A-Pet Day Proceeds are paid to Jai Alai Playersrsquo Charity Dayrdquo for a Hernando Community College bona fide organizations that fund to benefit retired jai alai 5500351(6)(a) and promote the adoption of players 5500351(8) FS 5500351(6)(b) FS greyhounds 5501648(2) FS

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 FS

This matrix represents a summary of 2014 Statutes Please refer to the cite noted by statutory topic for specific language governing pari-mutuel wagering

42

STATUTE TOPIC GREYHOUND JAI ALAI THOROUGHBRED HARNESS QUARTER HORSE

TAX CREDITS amp EXEMPTIONS

(excluding charity performances

unless otherwise noted)

Tax exemption of $360000 per state fiscal year or $500000 for three permitholders that held a full live schedule in 1995 and closest to another state authorizing greyhound racing 55009514(1) FS

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) FS

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 is paid directly to the Jockeys Guild by the permitholders 55009515(6) FS

Tax credit each state fiscal year equal to daily license fee on live races in previous state fiscal year 5500951(1)(a) FS

Allows each permitholder that cannot utilize the full amount of the tax exemption or daily license fee tax creditelect once per state fiscal year to transfer the unused portion to a greyhound permitholder acting as a host track for intertrack wagering 5500951(1)(b) FS

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 FS

$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 FS

Tax credit each state fiscal year in an amount equal to the amount remitted in escheated tickets in prior state fiscal year 5501647 FS

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) FS

This matrix represents a summary of 2014 Statutes Please refer to the cite noted by statutory topic for specific language governing pari-mutuel wagering

43

STATUTE TOPIC STATUTE REFERENCE SUMMARY

FEES

Cardroom Table Fees 849086(5)(d) FS Annual fee for each facility is $1000 for each table to be operated at the cardroom

TAXES

Tax On Cardroom Gross Receipts

849086(13)(a) FS

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts Pursuant to Section 849086(13)(c) FS one-half credited to Pari-Mutuel Wagering Trust Fund and one-half being credited to the General Revenue Fund

Tax On Admissions 849086(13)(b) FS

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

FINES

Administrative Fine 849086(14)(c) FS An administrative fine up to $1000 for each violation may be imposed on any person who has violated or failed to comply with the provisions of Section 849086 FS

ANNUAL DISBURSEMENT TO COUNTIES AND MUNICIPALITIES

Annual Disbursement To Counties and Municipalities

849086(13)(h) FS One-quarter of moneys deposited into the Pari-Mutuel Wagering Trust Fund shall by October 1 of each year be distributed to the local counties or municipalities where the approved cardrooms are located

This matrix represents a summary of 2014 Statutes Please refer to the cite noted by statutory topic for specific language governing operation of cardooms

44

STATUTE TOPIC STATUTE REFERENCE SUMMARY

FEES

Slot License Fee 551106(1)(a) FS Annual fee for each slot machine facility is $2 million paid with the initial license application and annual 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 551106(3) FS

The tax rate on slot machine revenues is 35 Payment for the tax on slot machine revenues shall be remitted by 3 pm on the 5th day of each calendar month for taxes imposed and collected for the preceding calendar month If the 5th day of the calendar month falls on a weekend payments shall be remitted by 3 pm the first Monday following the weekend

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 for 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 Penalties

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 2014 Statutes Please refer to the cite noted by statutory topic for specific language governing slot operations

45

  • Table of Contents 2014-2015
  • Overview 2014-15
  • Division overview 1415
  • Events Shaping 2014-15
  • Fiscal Years Comparative Data 2014-15
  • PMW Graphs 2014-2015
  • PMW Handle Statistics 2014 2015
  • Guest Handle by Host 2014-2015
  • 20142015 Charity-scholarship
  • Cardroom Statistics 2014-2015
  • Cardroom Revenue 2014 2015
  • Slot Comparative Data 2014-2015
  • Daily revenue per machine 14-15
  • 2014-15 permitholder map for report
  • Permitholder Contact Operating In 84rd annual rpt
  • Promotional Programs for FL Horses 20142015
  • Drug Positives for 2014-15
  • Summary of State Revenue 2014-2015 (Final
  • PMW 06 30 15 Final Report
  • PMW Statute Matrix 2014-2015
  • Cardroom Statute Matrix 2014-2015
  • Slot Statute Matrix 20142015
  • Annual Report Cover 2416pdf
    • Florida Department of Business and Professional Regulation
Page 33: Division of Pari-Mutuel Wagering Annual Report …...2016/03/07  · This annual report encompasses the fiscal year which began July 1, 2014, and ended June 30, 2015. This is the 84th

JAi ALAI PERMITHOLDERS

Florida was the first state in the nation to conduct jai alai performances with the first fronton being built in 1926 There are eight jai alai permitholders operating at six frontons throughout Florida In fact Florida is now the only state where pari-mutuel wagering on live jai alai games is conducted A total of 925 completed performances including charity and scholarship performances were conducted during this past fiscal year an increase of approximately 19 percent from the previous fiscal year

During Fiscal Year 20142015 handle wagered on live jai alai performances decreased by approximately 39 percent Intertrack handle wagered on broadcasts of live Florida jai alai performances decreased by approximately 43 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 approximately 41 percent for the Florida jai alai industry

Total jai alai revenue to the state decreased by approximately three percent during Fiscal Year 20142015 The jai alai industry accounted for approximately 32 percent of Floridarsquos total revenue and 19 percent of total handle from pari-mutuel performances

Permitholders reported paying a total of $4745469 in playersrsquo awards For more detail on playersrsquo awards paid please refer to the following information by permitholder

Total paid attendance decreased by 100 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 (Completed) (1) 925 Total Paid Attendance 0 (1) Performances where eight or more games were held

Total Performances (Actual) 925

Total Gaming Days 522 Total Admission Tax $0

Dania Jai Alai Dania Entertainment Center LLC

Broward County

Website wwwcasinodaniabeachcom Telephone MailingStreet Address 301 East Dania Beach Boulevard Dania Beach Florida 33004-3016 Fax

Meet Period 10072014 to 12302014

Gaming Results Live Performances (Completed) 180 Paid Attendance 0 Live Performances (Actual) 180 Total Admission Tax $0 Live Operating Days 70 Players Awards Paid $939484

9549272841 9549257529

Dania Summer Jai Alai Dania Entertainment Center LLC

Broward County

See Dania Jai Alais contact information for detail

Meet Period 07012014 to 10062014 at Dania Jai Alai

Gaming Results Live Performances (Completed) 109 Paid Attendance 0 Live Performances (Actual) 109 Total Admission Tax $0 Live Operating Days 55 Players Awards Paid $622035

Ft Pierce Jai Alai Fronton Holdings LLC

St Lucie County

Website wwwcasinomiamijaialicom Telephone MailingStreet Address 1750 South Kings Highway Ft Pierce Florida 34945-3099 Fax

Meet Period 02272015 to 03272015 Miscellaneous Revenue to State $34538 (See Section 55009511(4) Florida Statutes for detail) Gaming Results Live Performances (Completed) 41 Paid Attendance 0 Live Performances (Actual) 41 Total Admission Tax $0 Live Operating Days 21 Players Awards Paid $152543

7724647500 7724640099

29

Hamilton Jai Alai and Poker Richmond Entertainment Inc

Hamilton County

MailingStreet Address 6968 US Highway 129 South Jasper Florida 32052-6774 Telephone Fax

Meet Period 05172015 to 06242015

Gaming Results Live Performances (Completed) 228 Paid Attendance 0 Live Performances (Actual) 228 Total Admission Tax $0 Live Operating Days 38 Players Awards Paid $17000

3866380011 3866380033

Miami Jai Alai Fronton Holdings LLC

Dade County

Website wwwcasinomiamijaialicom Telephone MailingStreet Address 3500 NW 37th Avenue Miami Florida 33142-4923 Fax

Meet Period 11022014 to 04302015

Gaming Results Live Performances (Completed) 153 Paid Attendance 0 Live Performances (Actual) 153 Total Admission Tax $0 Live Operating Days 153 Players Awards Paid $1461314

3056336400 3056347013

Ocala Poker and Jai Alai Second Chance Jai Alai LLC

Marion County

Website wwwocalapokerroomcom Mailing Address Post Office Box 580 Orange Lake Florida 32681-0580 Telephone Street Address 4601 NW Highway 318 Reddick Florida 32686 Fax

Meet Period 02022015 to 03022015 Miscellaneous Revenue to State $22000 (See Section 55009511(4) Florida Statutes for detail) Gaming Results Live Performances (Completed) 41 Paid Attendance 0 Live Performances (Actual) 41 Total Admission Tax $0 Live Operating Days 21 Players Awards Paid $147480

3525912345 3525913402

Orlando Jai Alai RB Jai Alai LLC Seminole County

Website wwworlandoliveeventscom Telephone MailingStreet Address 6405 South Highway 17-92 Fern Park Florida 32730-2057 Fax

Meet Period 04032015 to 05302015

Miscellaneous Revenue to State $15200 (See Section 55009511(4) Florida Statutes for detail) Gaming Results Live Performances (Completed) 43 Paid Attendance 0 Live Performances (Actual) 43 Total Admission Tax $0 Live Operating Days 34 Players Awards Paid $0

4073396221 4078314689

Summer Jai Alai Partnership Dade County

See Miami Jai Alais contact information for detail

Meet Period 08032014 to 10312014 and 05012015 to 06292015 at Miami Jai Alai

Gaming Results Live Performances (Completed) 130 Paid Attendance 0 Live Performances (Actual) 130 Total Admission Tax $0 Live Operating Days 130 Players Awards Paid $1405613

30

THOROUGHBRED PERMITHOLDERS

Florida continues to be a premier thoroughbred racing state with five permitholders operating at three tracks located in Central and South Florida A total of 330 completed performances including charity and scholarship performances were conducted during this past fiscal year a decrease of approximately 21 percent from the previous fiscal year

During Fiscal Year 20142015 handle on live thoroughbred performances increased by approximately four percent Handle from intertrack wagering increased approximately six percent Simulcast handle wagered on broadcasts of performances from outside the state decreased by approximately 46 percent Intertrack simulcast handle decreased by approximately two percent Overall total handle decreased by approximately 11 percent for the Florida thoroughbred industry

Total thoroughbred revenue to the state during Fiscal Year 20142015 decreased by approximately 12 percent from the prior year The thoroughbred industry accounted for approximately 581 percent of Floridarsquos total revenue and 601 percent of total handle from pari-mutuel performances

Permitholders reported paying a total of $86208744 in purses For more detail on purses paid please refer to the following information by permitholder The Florida Thoroughbred Breedersrsquo and Ownersrsquo Association did not dispute the amount of purses paid reported by the permitholders

Total paid attendance increased by eight 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 (Completed) (1) 330 Total Paid Attendance 101165

(1) Performances where eight or more races were held

Total Performances (Actual) 391

Total Racing Days 335 Total Admission Tax $20675

Calder Race Course Inc Churchill Downs Inc

Dade County

Website wwwcaldercasinocom Telephone MailingStreet Address 21001 NW 27th Avenue Miami Gardens Florida 33056-1461 Fax

Meet Period 10082014 to 11302014

Racing Results Live Performances (Completed) 40 Purses Paid $7375507 Live Performances (Actual) 100 Racing Days 44 Paid Attendance 0

Total Admission Tax $0

3056251311 3056252505

Gulfstream Park Racing Association Inc Stronach Group Broward County

Website wwwgulfstreamparkcom Telephone MailingStreet Address 901 South Federal Highway Hallandale Beach Florida 33009-7124 Fax

Meet Period 07012014 and 12062014 to 05222015 and 06302015

Racing Results Live Performances (Completed) 120 Purses Paid $62094688 Live Performances (Actual) 121 Racing Days 121 Paid Attendance 0

Total Admission Tax $0

9544547000 9544576291

Gulfstream Park Thoroughbred After Racing Program Inc Stronach Group Broward County

See Gulfstream Park Racing Association Incs contact information for detail

Meet Period 07042014 to 9072014 and 12102014

Racing Results Live Performances (Completed) 39 Purses Paid $1493679 Live Performances (Actual) 39 Racing Days 39 Paid Attendance 0

Total Admission Tax $0

31

Tampa Bay Downs Inc Hillsborough County

Website wwwtampabaydownscom Mailing Address Post Office Box 2007 Oldsmar Florida 34677-7007 Street Address 11225 Race Track Road Tampa Florida 33626-3122

Meet Period 07012014 11292014 to 05032015 and 06302015

Racing Results Live Performances (Completed) 91 Purses Paid Live Performances (Actual) 91 Racing Days 91 Paid Attendance

Total Admission Tax

Telephone Fax

$15244870

101165 $20675

8138554401 8138543539

Tropical Park LLC Churchill Downs Inc

Dade County See Calders contact information for detail

Meet Period 09112014 to 10042014 and 05232015 to 06282015 at Gulfstream Park

Racing Results Live Performances (Completed) 40 Purses Paid Live Performances (Actual) 40 Racing Days 40 Paid Attendance

Total Admission Tax

$0

0 $0

32

QUARTER HORSE PERMITHOLDERS

There are five permitholders conducting quarter horse racing performances at five tracks located in the State of Florida In Fiscal Year 20142015 a total of 117 completed performances were conducted an increase of approximately 17 percent from the previous fiscal year

During Fiscal Year 20142015 handle wagered on live quarter horse performances decreased by approximately five percent Intertrack handle wagered on broadcasts of performances increased by approximately 68 percent Simulcast handle wagered on broadcasts of performances from outside the state had no changes along with intertrack simulcast handle Overall total handle increased by approximately two percent for the Florida quarter horse industry

Total quarter horse revenue to the state during Fiscal Year 20142015 increased by approximately 16 percent The quarter horse industry accounted for approximately 11 percent of Floridarsquos total revenue and 03 percent of total handle from pari-mutuel performances

Permitholders reported paying a total of $6391000 in purses For more detail on purses paid please refer to the following information by permitholder The Florida Quarter Horse Breedersrsquo and Ownersrsquo Association was able to confirm the amount of purses paid reported by Hialeah Park

The division reports only paid attendance and does not include free admissions or complimentary passes in its data

Total Performances (Completed) (1) 117 Total Paid Attendance 0 (1) Performances where eight or more races were held

Total Performances (Actual) 119

Total Racing Days 66 Total Admission Tax $0

Gretna Racing LLC Gadsden County

Website wwwcreekentertainmentcom Mailing Address Post office Box 70 Grenta Florida 32332 Telephone

Street Address 501 Racetrack Drive Gretna Florida 32332

Meet Period 07052014 to 10052014

Racing Results Live Performances (Completed) 38 Purses Paid $167000 Live Performances (Actual) 38 Racing Days 10 Paid Attendance 0

Total Admission Tax $0

8508756920

Hamilton Downs Horsetrack LLC Hamilton County

Mailing Address 6968 US Highway 129 Jasper Florida 32052-6774 Telephone

Street Address 2220 Northwest County Road 143 Jennings Florida 32053 Fax

Meet Period 06142015 to 06182015

Racing Results Live Performances (Completed) 20 Purses Paid $22000 Live Performances (Actual) 20 Racing Days 5 Paid Attendance 0

Total Admission Tax $0

3866380011

3866380033

Hialeah Park South Florida Racing Association LLC

Dade County

Website wwwhialeahparkcasinocom Telephone Mailing Address Post Office Box 158 Hialeah Florida 33011 Fax Street Address 2200 East 4th Avenue Hialeah Florida 33010

Meet Period 12262014 to 03032015

Racing Results Live Performances (Completed) 39 Purses Paid $5852000 Live Performances (Actual) 40 Racing Days 40 Paid Attendance 0

Total Admission Tax $0

3058858000 3058878006

33

Ocala Breeders Sales Company Inc Marion County

Website wwwobssalescom Telephone Mailing Address Post Office Box 99 Ocala Florida 34478-0099 Fax Street Address 1701 Southwest 60th Avenue Ocala Florida 34474-1800

Meet Period 1272015

Racing Results Live Performances (Completed) 0 Purses Paid $310000 Live Performances (Actual) 1 Racing Days 1 Paid Attendance 0

Total Admission Tax $0

3522372154 3522372357

South Marion Real Estate Holdings LLC Central Florida Gaming LLC

Marion County

Mailing Address Post Office Box 6331 Ocala Florida 34478 Telephone Street Address 6390 SE 177th Place Summerfield Florida 34491 Fax

Meet Period 07012014 to 07102014

Racing Results Live Performances (Completed) 20 Purses Paid $40000 Live Performances (Actual) 20 Racing Days 10 Paid Attendance 0

Total Admission Tax $0

3528177522 None Listed

34

~ ra- HARNESS PERMITHOLDERS

PARI-MUTUEL INDUSTRY

Pompano Park is the only permitholder conducting harness horse racing performances in the State of Florida A total of 126 completed performances including charity and scholarship performances were conducted during this past fiscal year which is the same as the previous year

During Fiscal Year 20142015 handle wagered on live harness performances increased by approximately three percent Intertrack handle wagered on broadcasts of live Florida harness performances increased by approximately 33 percent Simulcast handle wagered on broadcasts of performances from outside the state increased by approximately seven percent while intertrack simulcast handle increased by approximately six percent Overall total handle increased by approximately seven percent for the Florida harness industry

Total revenue to the state during Fiscal Year 20142015 increased by approximately four percent from the prior fiscal year The harness industry accounted for approximately 73 percent of Floridarsquos total revenue and 58 percent of total handle from pari-mutuel performances

Pompano Park reported paying $8614066 in purses For more detail on purses paid please refer to the information below The Florida Standardbred Breedersrsquo and Ownersrsquo Association was able to confirm the amount of purses paid reported by Pompano Park

The division reports only paid attendance and does not include free admissions or complimentary passes in its data

Total Performances (Completed) (1) 126 Total Paid Attendance 0 (1) Performances where eight or more races were held

Total Performances (Actual) 126

Total Racing Days 126 Total Admission Tax $0

Isle Casino and Racing at Pompano Park PPI Inc

Broward County

Website pompano-parkisleofcapricasinoscom Telephone 9549722000 MailingStreet Address 777 Isle of Capri Circle Pompano Beach Florida 33069-3104 Fax 9549700882

Meet Period 10042014 to 06272015

Racing Results Live Performances (Completed) 126 Purses Paid $8614066 Live Performances (Actual) 126 Racing Days 126 Paid Attendance 0

Total Admission Tax $0

SUMMARY

During Fiscal Year 20142015 the total handle wagered for all industries exceeded $779 million a decrease of approximately eight percent from the prior fiscal year Total pari-mutuel completed performances including charity and scholarship performances conducted during Fiscal Year 20142015 increased by approximately one percent from the previous fiscal year

The state realized revenue from performances of approximately $109 million a decrease of roughly eight percent from the prior fiscal year Of the $109 million collected greyhound permitholders accounted for 303 percent thoroughbreds for 581 percent harness for 73 percent jai alai for 32 percent and quarter horse for 11 percent

Total paid attendance decreased approximately two percent from the prior year The division reports only paid attendance and does not include free admission or complimentary passes in its data

35

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 50 national champions Florida also produced ldquoAffirmedrdquo the eleventh horse to have swept the Triple Crown (1978) OcalaMarion County Florida is home to some of the leading breeding farms in the country The industry boasts 19 classic wins (Kentucky Derby Preakness Stakes and Belmont Stakes) 26 Breedersrsquo Cup Day champions and six horses of the year

The Florida Thoroughbred Breedersrsquo and Ownersrsquo Association (FTBOA) funds the Florida-bred Stakes Program which is implemented at Floridas Thoroughbred racetracks Through a percentage of pari-mutuel handle Florida Thoroughbred permitholders contributed $7685619 to the FTBOA during Fiscal Year 20142015 The FTBOA paid out $4988595 in Breedersrsquo Awards and $1294250 through the Florida-bred Stakes Program The Florida-bred Stakes Program includes ldquoFlorida Sire Stakesrdquo at Gulfstream Park ldquoSunshine Millions Previewrdquo at Gulfstream Park West ldquoFlorida Cup Dayrdquo at Tampa Bay Downs and additional funds for supplements to Florida-bred Preferred Stakes Races during the Gulfstream and Tampa Bay Downsrsquo meets

The Florida Standardbred Breedersrsquo and Ownersrsquo Association a non-profit organization and the only organized representative of Standardbred horsemen in the State of Florida is the designated association for the allocation and distribution of funds for Florida-bred racing Promotional activities include providing breeder and stallion awards for eligible Florida-bred horses during Pompano Parkrsquos 20142015 meet as well as awards for Florida Breedersrsquo Stake races The FSBOA also inaugurated a Breeder Incentive program in 2014 with the goal of offering Standardbred breeders a financial reward for the production of Florida-bred foals This program will continue in future years 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 $1013697

Section 5502625(5)(a) Florida Statutes designates the Florida Quarter Horse Breedersrsquo and Ownersrsquo Association (FQHBOA) as the authorized organization to receive breeders and awards payments from the permitholders and make payments in accordance with Florida Statutes

By agreement Hialeah Park pays 2 percent of the total purse to FQHBOA for breedersrsquo and ownersrsquo awards This is in excess of statutory requirements Other tracks pay a sum equal to the breaks plus one percent of all pari-mutuel pools conducted during their meets for supplementing purses and prizes for the general promotion of owning and breeding quarter horses in Florida as authorized in Florida Statutes

During 20142015 $115000 was paid out to 63 ownersrsquo and breedersrsquo in awards Each fiscal year total awards have increased since itrsquos first awards in 20092010

Note This promotional program information is provided by respective Breeders and Owners Associations

36

UNIVERSITY OF FLORIDA COLLEGE OF VETERINARY MEDICINE RACING LABORATORY

The Florida Racing Laboratory in the College of Medicine at the University of Florida is an International Organization for Standardization ISO 17025 accredited laboratory that employs various procedures to detect and identify prohibited drugs medications stimulants depressants hypnotics local anesthetics and drug-masking agents in the blood urine or other bodily fluids of racing horses and greyhounds

During Fiscal Year 20142015 the Laboratory received and processed 67587 samples and performed 254238 analyses The vigilant monitoring of samples by the Laboratory serves to deter the use of prohibited drugs in racing animals in Florida

Horse UrineBlood Greyhound Urine 1 Investigative Samples Received 16337 51233 17 Samples Analyzed 16280 30340 17 Number of Analyses 76382 177815 41 Positives 163 9 NA

1 Volume Not Sufficient For Testing 21711 (424 of total number of samples received) Note From January 31 2015 through June 14 2015 there were 14509 greyhound samples collected Of this total 5296 were testable samples and 9213 were quantity not sufficient for analysis During this timeframe there were 2398 attempts to collect samples from greyhounds that did not urinate

DRUG POSITIVES FOR FISCAL YEAR 20142015

Types of Positives (ARCI Drug Class) Horse Greyhound Acepromazine metabolite (3) 5 0

Acepromazine metabolite (3) Methocarbamol (4) Phenylbutazone (na) 1 0

Benzoylecgonine (1) 0 3

Boldenone (3) 4 0

Carprofen (4) 0 1

Clenbuterol (3) 51 0

Clenbuterol (3) Flunixin (4) 1 0

Dimethylsuloxide (DMSO) (5) 15 0

Flunixin (4) 5 2

Glycopyrrolate (3) 1 0

Ibuprofen (4) Methocarbamol (4) 1 0

Isoxsuprine (4) 1 0

Methocarbamol (4) 5 0

Naproxen (4) 1 0

Naproxen (4) Phenylbutazone (na) 1 0

Phenylbutazone (NA) 56 0

Procaine (3) 2 2

Testosterone (3) 5 0

Testosterone (3) Boldenone (3) 1 0

Testosterone (3) Nandrolone (3) Dimethylsuloxide (DMSO) (5) 3 0

Theobromine (4) 0 1

Zipaterol (2) 4 0

TOTALS 163 9

Class (1) Stimulant and depressant drugs that have the highest potential to affect performance and that have no generally accepted meidcal use in the racing horse

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 horse but the pharmacology of which

suggests less potential to affect performance than drugs in Class 2 Class (4) This class includes therapeutic medications that would be expected to have less potential to affect performance than those

in Class 3 Class (5) This class includes therapeutic medications for which concentration limits have been established by the racing jurisdictions

as well as certain miscellaneous agents such as dimethylsulfoxide (DMSO) and other medications as determined by the regulatory bodies

37

F

INA

NC

IAL

ST

AT

EM

EN

TS

DIVISION OF PARI-MUTUEL WAGERING SUMMARY OF STATE REVENUE FROM PARI-MUTUEL CARDROOM

SLOT ACTIVITIES AND INDIAN GAMING COMPACT FISCAL YEAR 20142015

State Revenue From Regular Performances Tax on Attendance $ 32258 Daily License Fees 2317268 Tax on Handle 8543609

State Revenue From Pari-Mutuel Performances (1) $ 10893135

Other State Revenue Occupational Licenses $ 525302 Fingerprint Fees 235539 Escheated Tickets (2) 795228 Racing Scholarship Funds (2) 0 PMW Trust Fund - Drug Fines 87650 Miscellaneous Revenue 32581 General Revenue Fund - Other Fines 20025

Other State Revenue $ 1696325

Total Pari-Mutuel State Revenue $ 12589460

State Revenue From Cardrooms Table Fees $ 693000 Gross Receipts(3) 13589789 Occupational Licenses 184502

Total State Revenue From Cardrooms $ 14467291

State Revenue From Slots CompulsiveAddictive Gambling Fee (4) $ 1750000 Facility License Fee (4) 14000000 Slot Taxes(5) 182584841 Fingerprint Fees 30028 Occupational Licenses 337334 Miscellaneous Revenue 5572 Miscellaneous Fines 11300

Total State Revenue From Slots $ 198719075

Total State Revenue Generated From Pari-Mutuel Cardroom and Slots $ 225775826

State Revenue From Indian Gaming Compact Indian Gaming Compact (6) $ 255610619 Indian Gaming Compact Reimbursements 253772

Total State Revenue From Indian Gaming Compact $ 255864391

TOTAL STATE REVENUE GENERATED $ 481640217

(1) Daily license fees and taxes reported above reported above are amounts collected and not reflect amounts due

(2) Escheated tickets and Racing Scholarship Funds are distributed to the Department of Education

(3) One-half of cardroom gross receipts is deposited into the General Revenue Fund

(4) Both amounts include payments from Calder Casio and Race Course Gulfstream Park Racing and Casino Mardi Gras Racetrack and Gaming Center Isle Casino and Racing at Pompano Park Flagler Dog Track and Magic City Casino Miami Jai Alai and South Florida Racing Association (Hialeah Park)

(5) Slot taxes are distributed to the Department of Education

(6) Indian Gaming Compact payments are deposited into the General Revenue Fund

38

DEPARTMENT OF BUSINESS amp PROFESSIONAL REGULATION DIVISION OF PARI-MUTUEL WAGERING

BALANCE SHEET SPECIAL REVENUE FUND

FOR FISCAL YEAR ENDED JUNE 30 2015

2015 2014

ASSETS

Cash with State Treasurer Investments at cost Accounts receivable Taxes receivable Allowance for uncollectibles Interest receivable Due from state funds

$ 753311 3254344

368284 15699389

(36217) 5066

286564

$ 6567906731219

34812815266142

(32884)11371

175988

TOTAL ASSETS $ 20330741 $ 23156753

LIABILITIES amp FUND EQUITY Liabilities Accounts payable $ 98554 $ 131567 Accrued salaries 282993 245289 Due to other funds 15432 4325 Due to other state agencies 14092160 13612023 Due to general revenue 685418 665939 Compensated absences - 9313

Total Liabilities 15174556 14668455

Fund Equity Unreserved 5156185 8488298

Total Fund Equity 5156185 8488298

TOTAL LIABILITIES amp FUND EQUITY $ 20330741 $ 23156753

The financial statements and notes are for informational purposes only

39

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 2015

FINAL 2015 2014

BUDGET ACTUAL VARIANCE ACTUAL

REVENUES

Fees Charges Commissions and Sales

Licenses and Permits

Taxes

Fines Forfeits Judgments and Settlements

Interest and Dividends Net

Refunds

Miscellaneous Receipts

$ 19552155

552304

197324441

212335

29537

250000

211412

$ 19301397

712058

198093473

95112

122153

254983

31106

$ (250758) $

159754

769032

(117223)

92616

4983

(180306)

19569151

502696

190162520

116787

84893

270769

213872

Total Revenues 218132184 218610282 478098 210920688

EXPENDITURES CURRENT OPERATING

Salaries

Other Personal Services

Other Operating Expenditures

Operation of Motor Vehicles

Risk Management

State Attorney-Slots

PMW Lab Services

PMW Compliance System

TrDMSHR SVCSSTW Contract

Cardroom Tax Distribution

Other Contracted Services

Compulsive Gambling Prevention

Racing Animal Med Research

OPERATING CAPITAL OUTLAY

Acquisition of Motor Vehicles

Assessment for Fingerprinting

Service Charge to General Revenue

Refunds

Transfer to FDLE Slots Investigation

Transfers to Other Funds

Transfers to General Revenue

7104979 1677615 976075 81743

169792 222971

2266000 296476 58635

1800000 141731 930000 100000

23895 24802

460400 3150000 164650

‐188594212

27000000

6494226 1465527 842849 61944

169792 222971

2266000

246396 58635

1701933 29530

930000 93633 12523 20385

374197 2859023

13173 -

184079657

20000000

610753

212087

133226

19799

-

-

-

50080

-

98067

112201

0

6367

11372

4417

86203

290977

151477

-

4514555

7000000

6429448

1237420

736549

78141

105689

208651

2266000

246415

57114

1658542

31082

600000

100000

32240

54798

320769

2937007

132397

-

175530395

18500000

Total Expenditures 235243976 221942395 13301581 211262657

Excess (Deficiency) of Revenues Over (Under) Expenditures

FUND BALANCE JULY 1 2014

(17111792)

8488298

(3332113)

8488298

(12823484)

-

(341969)

8830267

FUND BALANCE JUNE 30 2015 $ (8623494) $ 5156185 $ (12823484) $ 8488298 (1) (1)

(1) Does not include budget of $37000000 for category 190000 Investments Actual expenditures for category 190000 were closed into the investment account

The financial statements and notes are for informational purposes only

40

CA

RD

RO

OM

PA

RI-

MU

TU

EL

AN

DS

LO

T S

TA

TU

TE

MA

TR

IX

STATUTE TOPIC GREYHOUND JAI ALAI THOROUGHBRED HARNESS QUARTER HORSE

FEES $80 per race $40 per game $100 per race $100 per race $100 per race

Daily License Fees On Live

On-track Handle

5500951(1)(a) FS 5500951(1)(a) FS 5500951(1)(a) FS 5500951(1)(a) FS 5500951(1)(a) FS

$80 per race but not to exceed $40 per game but not to exceed $100 per race but not to exceed $100 race but not to exceed $500 $100 per race but not to exceed Daily License $500 per day $500 per day $500 per day per day $500 per day

Fees On Simulcast Handle

5500951(1)(a) FS 5500951(1)(a) FS 5500951(1)(a) FS 5500951(1)(a) FS 5500951(1)(a) FS

OUTS (ESCHEATS)

Live On-track Handle

Paid to the state of Florida 5501645(2) FS

Paid to the state of Florida 5501645(2) FS

Retained by permitholder 5502633(3) FS

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)

FS FS

Escheats from Arabian races are paid to Florida Arabian Horse Racing Promotion Account 5502633(2)(c) FS

TAXES

Tax On Admissions

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a) FS

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c) FS

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a) FS

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c) FS

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a) FS

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c) FS

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a) FS

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c) FS

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a) FS

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c) FS

Tax On Live On-track Handle

55 of handle except for charity perfomances which is 76 of handle 5500951(3)(b)1 FS

Effective July 1 2000 a permitholder may not be taxed at a higher rate than 2 5500951(3)(d) FS

05 of handle 55009515(2)(a) FS

05 of handle 55009512(2)(a) FS

1 of handle 5500951(3)(a) FS

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) FS

Allows permitholders to receive jai alai games from out-of-state and are subject to taxation under 5500951 and 55009511 5503551(4) FS

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) FS

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) FS

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) FS

This matrix represents a summary of 2014 Statutes Please refer to the cite noted by statutory topic for specific language governing pari-mutuel wagering

41

STATUTE TOPIC GREYHOUND JAI ALAI THOROUGHBRED HARNESS QUARTER HORSE

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 5500951(3)(b)1 and 5500951(3)(c)1 FS

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 FS

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 FS

39 of intertrack and intertrack simulcast handle for greyhound permitholders located in the same market area specified in 550615(9) 5500951(3)(c)2 FS

71 of intertrack and intertrack simulcast handle 5500951(3)(b)2 and 5500951(3)(c)1 FS

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 FS

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) FS

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

2 of intertrack handle 5500951(3)(c)1 FS

24 of intertrack simulcast handle 5500951(3)(c)1 and 55009515(5) FS

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 FS

05 of intertrack simulcast handle if guest track is a thoroughbred track located more than 35 miles from host track 55009515(5) FS

33 of intertrack handle 5500951(3)(c)1 FS

15 of intertrack simulcast handle 5500951(3)(c)1 FS

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 FS

2 of intertrack handle 5500951(3)(c)1 FS

24 of intertrack simulcast handle 5500951(3)(c)1 and 55009515(5) FS

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 FS

Year then tax on handle is 23 5500951(3)(c)2 FS

CHARITY PERFORMANCES

Maximum of five days Maximum of five days Maximum of five days Maximum of five days Maximum of five days 5500351(1) FS 5500351(1) FS 5500351(1) FS 5500351(1) FS 5500351(1) FS

Permitholders are allowed to Permitholders are allowed to One additional scholarship day to conduct one additional day to be conduct two additional tracks located in Hillsborough designated as ldquoGreyhound Adopt- performances known as ldquoRetired County for the benefit of Pasco-A-Pet Day Proceeds are paid to Jai Alai Playersrsquo Charity Dayrdquo for a Hernando Community College bona fide organizations that fund to benefit retired jai alai 5500351(6)(a) and promote the adoption of players 5500351(8) FS 5500351(6)(b) FS greyhounds 5501648(2) FS

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 FS

This matrix represents a summary of 2014 Statutes Please refer to the cite noted by statutory topic for specific language governing pari-mutuel wagering

42

STATUTE TOPIC GREYHOUND JAI ALAI THOROUGHBRED HARNESS QUARTER HORSE

TAX CREDITS amp EXEMPTIONS

(excluding charity performances

unless otherwise noted)

Tax exemption of $360000 per state fiscal year or $500000 for three permitholders that held a full live schedule in 1995 and closest to another state authorizing greyhound racing 55009514(1) FS

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) FS

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 is paid directly to the Jockeys Guild by the permitholders 55009515(6) FS

Tax credit each state fiscal year equal to daily license fee on live races in previous state fiscal year 5500951(1)(a) FS

Allows each permitholder that cannot utilize the full amount of the tax exemption or daily license fee tax creditelect once per state fiscal year to transfer the unused portion to a greyhound permitholder acting as a host track for intertrack wagering 5500951(1)(b) FS

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 FS

$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 FS

Tax credit each state fiscal year in an amount equal to the amount remitted in escheated tickets in prior state fiscal year 5501647 FS

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) FS

This matrix represents a summary of 2014 Statutes Please refer to the cite noted by statutory topic for specific language governing pari-mutuel wagering

43

STATUTE TOPIC STATUTE REFERENCE SUMMARY

FEES

Cardroom Table Fees 849086(5)(d) FS Annual fee for each facility is $1000 for each table to be operated at the cardroom

TAXES

Tax On Cardroom Gross Receipts

849086(13)(a) FS

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts Pursuant to Section 849086(13)(c) FS one-half credited to Pari-Mutuel Wagering Trust Fund and one-half being credited to the General Revenue Fund

Tax On Admissions 849086(13)(b) FS

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

FINES

Administrative Fine 849086(14)(c) FS An administrative fine up to $1000 for each violation may be imposed on any person who has violated or failed to comply with the provisions of Section 849086 FS

ANNUAL DISBURSEMENT TO COUNTIES AND MUNICIPALITIES

Annual Disbursement To Counties and Municipalities

849086(13)(h) FS One-quarter of moneys deposited into the Pari-Mutuel Wagering Trust Fund shall by October 1 of each year be distributed to the local counties or municipalities where the approved cardrooms are located

This matrix represents a summary of 2014 Statutes Please refer to the cite noted by statutory topic for specific language governing operation of cardooms

44

STATUTE TOPIC STATUTE REFERENCE SUMMARY

FEES

Slot License Fee 551106(1)(a) FS Annual fee for each slot machine facility is $2 million paid with the initial license application and annual 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 551106(3) FS

The tax rate on slot machine revenues is 35 Payment for the tax on slot machine revenues shall be remitted by 3 pm on the 5th day of each calendar month for taxes imposed and collected for the preceding calendar month If the 5th day of the calendar month falls on a weekend payments shall be remitted by 3 pm the first Monday following the weekend

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 for 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 Penalties

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 2014 Statutes Please refer to the cite noted by statutory topic for specific language governing slot operations

45

  • Table of Contents 2014-2015
  • Overview 2014-15
  • Division overview 1415
  • Events Shaping 2014-15
  • Fiscal Years Comparative Data 2014-15
  • PMW Graphs 2014-2015
  • PMW Handle Statistics 2014 2015
  • Guest Handle by Host 2014-2015
  • 20142015 Charity-scholarship
  • Cardroom Statistics 2014-2015
  • Cardroom Revenue 2014 2015
  • Slot Comparative Data 2014-2015
  • Daily revenue per machine 14-15
  • 2014-15 permitholder map for report
  • Permitholder Contact Operating In 84rd annual rpt
  • Promotional Programs for FL Horses 20142015
  • Drug Positives for 2014-15
  • Summary of State Revenue 2014-2015 (Final
  • PMW 06 30 15 Final Report
  • PMW Statute Matrix 2014-2015
  • Cardroom Statute Matrix 2014-2015
  • Slot Statute Matrix 20142015
  • Annual Report Cover 2416pdf
    • Florida Department of Business and Professional Regulation
Page 34: Division of Pari-Mutuel Wagering Annual Report …...2016/03/07  · This annual report encompasses the fiscal year which began July 1, 2014, and ended June 30, 2015. This is the 84th

Hamilton Jai Alai and Poker Richmond Entertainment Inc

Hamilton County

MailingStreet Address 6968 US Highway 129 South Jasper Florida 32052-6774 Telephone Fax

Meet Period 05172015 to 06242015

Gaming Results Live Performances (Completed) 228 Paid Attendance 0 Live Performances (Actual) 228 Total Admission Tax $0 Live Operating Days 38 Players Awards Paid $17000

3866380011 3866380033

Miami Jai Alai Fronton Holdings LLC

Dade County

Website wwwcasinomiamijaialicom Telephone MailingStreet Address 3500 NW 37th Avenue Miami Florida 33142-4923 Fax

Meet Period 11022014 to 04302015

Gaming Results Live Performances (Completed) 153 Paid Attendance 0 Live Performances (Actual) 153 Total Admission Tax $0 Live Operating Days 153 Players Awards Paid $1461314

3056336400 3056347013

Ocala Poker and Jai Alai Second Chance Jai Alai LLC

Marion County

Website wwwocalapokerroomcom Mailing Address Post Office Box 580 Orange Lake Florida 32681-0580 Telephone Street Address 4601 NW Highway 318 Reddick Florida 32686 Fax

Meet Period 02022015 to 03022015 Miscellaneous Revenue to State $22000 (See Section 55009511(4) Florida Statutes for detail) Gaming Results Live Performances (Completed) 41 Paid Attendance 0 Live Performances (Actual) 41 Total Admission Tax $0 Live Operating Days 21 Players Awards Paid $147480

3525912345 3525913402

Orlando Jai Alai RB Jai Alai LLC Seminole County

Website wwworlandoliveeventscom Telephone MailingStreet Address 6405 South Highway 17-92 Fern Park Florida 32730-2057 Fax

Meet Period 04032015 to 05302015

Miscellaneous Revenue to State $15200 (See Section 55009511(4) Florida Statutes for detail) Gaming Results Live Performances (Completed) 43 Paid Attendance 0 Live Performances (Actual) 43 Total Admission Tax $0 Live Operating Days 34 Players Awards Paid $0

4073396221 4078314689

Summer Jai Alai Partnership Dade County

See Miami Jai Alais contact information for detail

Meet Period 08032014 to 10312014 and 05012015 to 06292015 at Miami Jai Alai

Gaming Results Live Performances (Completed) 130 Paid Attendance 0 Live Performances (Actual) 130 Total Admission Tax $0 Live Operating Days 130 Players Awards Paid $1405613

30

THOROUGHBRED PERMITHOLDERS

Florida continues to be a premier thoroughbred racing state with five permitholders operating at three tracks located in Central and South Florida A total of 330 completed performances including charity and scholarship performances were conducted during this past fiscal year a decrease of approximately 21 percent from the previous fiscal year

During Fiscal Year 20142015 handle on live thoroughbred performances increased by approximately four percent Handle from intertrack wagering increased approximately six percent Simulcast handle wagered on broadcasts of performances from outside the state decreased by approximately 46 percent Intertrack simulcast handle decreased by approximately two percent Overall total handle decreased by approximately 11 percent for the Florida thoroughbred industry

Total thoroughbred revenue to the state during Fiscal Year 20142015 decreased by approximately 12 percent from the prior year The thoroughbred industry accounted for approximately 581 percent of Floridarsquos total revenue and 601 percent of total handle from pari-mutuel performances

Permitholders reported paying a total of $86208744 in purses For more detail on purses paid please refer to the following information by permitholder The Florida Thoroughbred Breedersrsquo and Ownersrsquo Association did not dispute the amount of purses paid reported by the permitholders

Total paid attendance increased by eight 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 (Completed) (1) 330 Total Paid Attendance 101165

(1) Performances where eight or more races were held

Total Performances (Actual) 391

Total Racing Days 335 Total Admission Tax $20675

Calder Race Course Inc Churchill Downs Inc

Dade County

Website wwwcaldercasinocom Telephone MailingStreet Address 21001 NW 27th Avenue Miami Gardens Florida 33056-1461 Fax

Meet Period 10082014 to 11302014

Racing Results Live Performances (Completed) 40 Purses Paid $7375507 Live Performances (Actual) 100 Racing Days 44 Paid Attendance 0

Total Admission Tax $0

3056251311 3056252505

Gulfstream Park Racing Association Inc Stronach Group Broward County

Website wwwgulfstreamparkcom Telephone MailingStreet Address 901 South Federal Highway Hallandale Beach Florida 33009-7124 Fax

Meet Period 07012014 and 12062014 to 05222015 and 06302015

Racing Results Live Performances (Completed) 120 Purses Paid $62094688 Live Performances (Actual) 121 Racing Days 121 Paid Attendance 0

Total Admission Tax $0

9544547000 9544576291

Gulfstream Park Thoroughbred After Racing Program Inc Stronach Group Broward County

See Gulfstream Park Racing Association Incs contact information for detail

Meet Period 07042014 to 9072014 and 12102014

Racing Results Live Performances (Completed) 39 Purses Paid $1493679 Live Performances (Actual) 39 Racing Days 39 Paid Attendance 0

Total Admission Tax $0

31

Tampa Bay Downs Inc Hillsborough County

Website wwwtampabaydownscom Mailing Address Post Office Box 2007 Oldsmar Florida 34677-7007 Street Address 11225 Race Track Road Tampa Florida 33626-3122

Meet Period 07012014 11292014 to 05032015 and 06302015

Racing Results Live Performances (Completed) 91 Purses Paid Live Performances (Actual) 91 Racing Days 91 Paid Attendance

Total Admission Tax

Telephone Fax

$15244870

101165 $20675

8138554401 8138543539

Tropical Park LLC Churchill Downs Inc

Dade County See Calders contact information for detail

Meet Period 09112014 to 10042014 and 05232015 to 06282015 at Gulfstream Park

Racing Results Live Performances (Completed) 40 Purses Paid Live Performances (Actual) 40 Racing Days 40 Paid Attendance

Total Admission Tax

$0

0 $0

32

QUARTER HORSE PERMITHOLDERS

There are five permitholders conducting quarter horse racing performances at five tracks located in the State of Florida In Fiscal Year 20142015 a total of 117 completed performances were conducted an increase of approximately 17 percent from the previous fiscal year

During Fiscal Year 20142015 handle wagered on live quarter horse performances decreased by approximately five percent Intertrack handle wagered on broadcasts of performances increased by approximately 68 percent Simulcast handle wagered on broadcasts of performances from outside the state had no changes along with intertrack simulcast handle Overall total handle increased by approximately two percent for the Florida quarter horse industry

Total quarter horse revenue to the state during Fiscal Year 20142015 increased by approximately 16 percent The quarter horse industry accounted for approximately 11 percent of Floridarsquos total revenue and 03 percent of total handle from pari-mutuel performances

Permitholders reported paying a total of $6391000 in purses For more detail on purses paid please refer to the following information by permitholder The Florida Quarter Horse Breedersrsquo and Ownersrsquo Association was able to confirm the amount of purses paid reported by Hialeah Park

The division reports only paid attendance and does not include free admissions or complimentary passes in its data

Total Performances (Completed) (1) 117 Total Paid Attendance 0 (1) Performances where eight or more races were held

Total Performances (Actual) 119

Total Racing Days 66 Total Admission Tax $0

Gretna Racing LLC Gadsden County

Website wwwcreekentertainmentcom Mailing Address Post office Box 70 Grenta Florida 32332 Telephone

Street Address 501 Racetrack Drive Gretna Florida 32332

Meet Period 07052014 to 10052014

Racing Results Live Performances (Completed) 38 Purses Paid $167000 Live Performances (Actual) 38 Racing Days 10 Paid Attendance 0

Total Admission Tax $0

8508756920

Hamilton Downs Horsetrack LLC Hamilton County

Mailing Address 6968 US Highway 129 Jasper Florida 32052-6774 Telephone

Street Address 2220 Northwest County Road 143 Jennings Florida 32053 Fax

Meet Period 06142015 to 06182015

Racing Results Live Performances (Completed) 20 Purses Paid $22000 Live Performances (Actual) 20 Racing Days 5 Paid Attendance 0

Total Admission Tax $0

3866380011

3866380033

Hialeah Park South Florida Racing Association LLC

Dade County

Website wwwhialeahparkcasinocom Telephone Mailing Address Post Office Box 158 Hialeah Florida 33011 Fax Street Address 2200 East 4th Avenue Hialeah Florida 33010

Meet Period 12262014 to 03032015

Racing Results Live Performances (Completed) 39 Purses Paid $5852000 Live Performances (Actual) 40 Racing Days 40 Paid Attendance 0

Total Admission Tax $0

3058858000 3058878006

33

Ocala Breeders Sales Company Inc Marion County

Website wwwobssalescom Telephone Mailing Address Post Office Box 99 Ocala Florida 34478-0099 Fax Street Address 1701 Southwest 60th Avenue Ocala Florida 34474-1800

Meet Period 1272015

Racing Results Live Performances (Completed) 0 Purses Paid $310000 Live Performances (Actual) 1 Racing Days 1 Paid Attendance 0

Total Admission Tax $0

3522372154 3522372357

South Marion Real Estate Holdings LLC Central Florida Gaming LLC

Marion County

Mailing Address Post Office Box 6331 Ocala Florida 34478 Telephone Street Address 6390 SE 177th Place Summerfield Florida 34491 Fax

Meet Period 07012014 to 07102014

Racing Results Live Performances (Completed) 20 Purses Paid $40000 Live Performances (Actual) 20 Racing Days 10 Paid Attendance 0

Total Admission Tax $0

3528177522 None Listed

34

~ ra- HARNESS PERMITHOLDERS

PARI-MUTUEL INDUSTRY

Pompano Park is the only permitholder conducting harness horse racing performances in the State of Florida A total of 126 completed performances including charity and scholarship performances were conducted during this past fiscal year which is the same as the previous year

During Fiscal Year 20142015 handle wagered on live harness performances increased by approximately three percent Intertrack handle wagered on broadcasts of live Florida harness performances increased by approximately 33 percent Simulcast handle wagered on broadcasts of performances from outside the state increased by approximately seven percent while intertrack simulcast handle increased by approximately six percent Overall total handle increased by approximately seven percent for the Florida harness industry

Total revenue to the state during Fiscal Year 20142015 increased by approximately four percent from the prior fiscal year The harness industry accounted for approximately 73 percent of Floridarsquos total revenue and 58 percent of total handle from pari-mutuel performances

Pompano Park reported paying $8614066 in purses For more detail on purses paid please refer to the information below The Florida Standardbred Breedersrsquo and Ownersrsquo Association was able to confirm the amount of purses paid reported by Pompano Park

The division reports only paid attendance and does not include free admissions or complimentary passes in its data

Total Performances (Completed) (1) 126 Total Paid Attendance 0 (1) Performances where eight or more races were held

Total Performances (Actual) 126

Total Racing Days 126 Total Admission Tax $0

Isle Casino and Racing at Pompano Park PPI Inc

Broward County

Website pompano-parkisleofcapricasinoscom Telephone 9549722000 MailingStreet Address 777 Isle of Capri Circle Pompano Beach Florida 33069-3104 Fax 9549700882

Meet Period 10042014 to 06272015

Racing Results Live Performances (Completed) 126 Purses Paid $8614066 Live Performances (Actual) 126 Racing Days 126 Paid Attendance 0

Total Admission Tax $0

SUMMARY

During Fiscal Year 20142015 the total handle wagered for all industries exceeded $779 million a decrease of approximately eight percent from the prior fiscal year Total pari-mutuel completed performances including charity and scholarship performances conducted during Fiscal Year 20142015 increased by approximately one percent from the previous fiscal year

The state realized revenue from performances of approximately $109 million a decrease of roughly eight percent from the prior fiscal year Of the $109 million collected greyhound permitholders accounted for 303 percent thoroughbreds for 581 percent harness for 73 percent jai alai for 32 percent and quarter horse for 11 percent

Total paid attendance decreased approximately two percent from the prior year The division reports only paid attendance and does not include free admission or complimentary passes in its data

35

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 50 national champions Florida also produced ldquoAffirmedrdquo the eleventh horse to have swept the Triple Crown (1978) OcalaMarion County Florida is home to some of the leading breeding farms in the country The industry boasts 19 classic wins (Kentucky Derby Preakness Stakes and Belmont Stakes) 26 Breedersrsquo Cup Day champions and six horses of the year

The Florida Thoroughbred Breedersrsquo and Ownersrsquo Association (FTBOA) funds the Florida-bred Stakes Program which is implemented at Floridas Thoroughbred racetracks Through a percentage of pari-mutuel handle Florida Thoroughbred permitholders contributed $7685619 to the FTBOA during Fiscal Year 20142015 The FTBOA paid out $4988595 in Breedersrsquo Awards and $1294250 through the Florida-bred Stakes Program The Florida-bred Stakes Program includes ldquoFlorida Sire Stakesrdquo at Gulfstream Park ldquoSunshine Millions Previewrdquo at Gulfstream Park West ldquoFlorida Cup Dayrdquo at Tampa Bay Downs and additional funds for supplements to Florida-bred Preferred Stakes Races during the Gulfstream and Tampa Bay Downsrsquo meets

The Florida Standardbred Breedersrsquo and Ownersrsquo Association a non-profit organization and the only organized representative of Standardbred horsemen in the State of Florida is the designated association for the allocation and distribution of funds for Florida-bred racing Promotional activities include providing breeder and stallion awards for eligible Florida-bred horses during Pompano Parkrsquos 20142015 meet as well as awards for Florida Breedersrsquo Stake races The FSBOA also inaugurated a Breeder Incentive program in 2014 with the goal of offering Standardbred breeders a financial reward for the production of Florida-bred foals This program will continue in future years 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 $1013697

Section 5502625(5)(a) Florida Statutes designates the Florida Quarter Horse Breedersrsquo and Ownersrsquo Association (FQHBOA) as the authorized organization to receive breeders and awards payments from the permitholders and make payments in accordance with Florida Statutes

By agreement Hialeah Park pays 2 percent of the total purse to FQHBOA for breedersrsquo and ownersrsquo awards This is in excess of statutory requirements Other tracks pay a sum equal to the breaks plus one percent of all pari-mutuel pools conducted during their meets for supplementing purses and prizes for the general promotion of owning and breeding quarter horses in Florida as authorized in Florida Statutes

During 20142015 $115000 was paid out to 63 ownersrsquo and breedersrsquo in awards Each fiscal year total awards have increased since itrsquos first awards in 20092010

Note This promotional program information is provided by respective Breeders and Owners Associations

36

UNIVERSITY OF FLORIDA COLLEGE OF VETERINARY MEDICINE RACING LABORATORY

The Florida Racing Laboratory in the College of Medicine at the University of Florida is an International Organization for Standardization ISO 17025 accredited laboratory that employs various procedures to detect and identify prohibited drugs medications stimulants depressants hypnotics local anesthetics and drug-masking agents in the blood urine or other bodily fluids of racing horses and greyhounds

During Fiscal Year 20142015 the Laboratory received and processed 67587 samples and performed 254238 analyses The vigilant monitoring of samples by the Laboratory serves to deter the use of prohibited drugs in racing animals in Florida

Horse UrineBlood Greyhound Urine 1 Investigative Samples Received 16337 51233 17 Samples Analyzed 16280 30340 17 Number of Analyses 76382 177815 41 Positives 163 9 NA

1 Volume Not Sufficient For Testing 21711 (424 of total number of samples received) Note From January 31 2015 through June 14 2015 there were 14509 greyhound samples collected Of this total 5296 were testable samples and 9213 were quantity not sufficient for analysis During this timeframe there were 2398 attempts to collect samples from greyhounds that did not urinate

DRUG POSITIVES FOR FISCAL YEAR 20142015

Types of Positives (ARCI Drug Class) Horse Greyhound Acepromazine metabolite (3) 5 0

Acepromazine metabolite (3) Methocarbamol (4) Phenylbutazone (na) 1 0

Benzoylecgonine (1) 0 3

Boldenone (3) 4 0

Carprofen (4) 0 1

Clenbuterol (3) 51 0

Clenbuterol (3) Flunixin (4) 1 0

Dimethylsuloxide (DMSO) (5) 15 0

Flunixin (4) 5 2

Glycopyrrolate (3) 1 0

Ibuprofen (4) Methocarbamol (4) 1 0

Isoxsuprine (4) 1 0

Methocarbamol (4) 5 0

Naproxen (4) 1 0

Naproxen (4) Phenylbutazone (na) 1 0

Phenylbutazone (NA) 56 0

Procaine (3) 2 2

Testosterone (3) 5 0

Testosterone (3) Boldenone (3) 1 0

Testosterone (3) Nandrolone (3) Dimethylsuloxide (DMSO) (5) 3 0

Theobromine (4) 0 1

Zipaterol (2) 4 0

TOTALS 163 9

Class (1) Stimulant and depressant drugs that have the highest potential to affect performance and that have no generally accepted meidcal use in the racing horse

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 horse but the pharmacology of which

suggests less potential to affect performance than drugs in Class 2 Class (4) This class includes therapeutic medications that would be expected to have less potential to affect performance than those

in Class 3 Class (5) This class includes therapeutic medications for which concentration limits have been established by the racing jurisdictions

as well as certain miscellaneous agents such as dimethylsulfoxide (DMSO) and other medications as determined by the regulatory bodies

37

F

INA

NC

IAL

ST

AT

EM

EN

TS

DIVISION OF PARI-MUTUEL WAGERING SUMMARY OF STATE REVENUE FROM PARI-MUTUEL CARDROOM

SLOT ACTIVITIES AND INDIAN GAMING COMPACT FISCAL YEAR 20142015

State Revenue From Regular Performances Tax on Attendance $ 32258 Daily License Fees 2317268 Tax on Handle 8543609

State Revenue From Pari-Mutuel Performances (1) $ 10893135

Other State Revenue Occupational Licenses $ 525302 Fingerprint Fees 235539 Escheated Tickets (2) 795228 Racing Scholarship Funds (2) 0 PMW Trust Fund - Drug Fines 87650 Miscellaneous Revenue 32581 General Revenue Fund - Other Fines 20025

Other State Revenue $ 1696325

Total Pari-Mutuel State Revenue $ 12589460

State Revenue From Cardrooms Table Fees $ 693000 Gross Receipts(3) 13589789 Occupational Licenses 184502

Total State Revenue From Cardrooms $ 14467291

State Revenue From Slots CompulsiveAddictive Gambling Fee (4) $ 1750000 Facility License Fee (4) 14000000 Slot Taxes(5) 182584841 Fingerprint Fees 30028 Occupational Licenses 337334 Miscellaneous Revenue 5572 Miscellaneous Fines 11300

Total State Revenue From Slots $ 198719075

Total State Revenue Generated From Pari-Mutuel Cardroom and Slots $ 225775826

State Revenue From Indian Gaming Compact Indian Gaming Compact (6) $ 255610619 Indian Gaming Compact Reimbursements 253772

Total State Revenue From Indian Gaming Compact $ 255864391

TOTAL STATE REVENUE GENERATED $ 481640217

(1) Daily license fees and taxes reported above reported above are amounts collected and not reflect amounts due

(2) Escheated tickets and Racing Scholarship Funds are distributed to the Department of Education

(3) One-half of cardroom gross receipts is deposited into the General Revenue Fund

(4) Both amounts include payments from Calder Casio and Race Course Gulfstream Park Racing and Casino Mardi Gras Racetrack and Gaming Center Isle Casino and Racing at Pompano Park Flagler Dog Track and Magic City Casino Miami Jai Alai and South Florida Racing Association (Hialeah Park)

(5) Slot taxes are distributed to the Department of Education

(6) Indian Gaming Compact payments are deposited into the General Revenue Fund

38

DEPARTMENT OF BUSINESS amp PROFESSIONAL REGULATION DIVISION OF PARI-MUTUEL WAGERING

BALANCE SHEET SPECIAL REVENUE FUND

FOR FISCAL YEAR ENDED JUNE 30 2015

2015 2014

ASSETS

Cash with State Treasurer Investments at cost Accounts receivable Taxes receivable Allowance for uncollectibles Interest receivable Due from state funds

$ 753311 3254344

368284 15699389

(36217) 5066

286564

$ 6567906731219

34812815266142

(32884)11371

175988

TOTAL ASSETS $ 20330741 $ 23156753

LIABILITIES amp FUND EQUITY Liabilities Accounts payable $ 98554 $ 131567 Accrued salaries 282993 245289 Due to other funds 15432 4325 Due to other state agencies 14092160 13612023 Due to general revenue 685418 665939 Compensated absences - 9313

Total Liabilities 15174556 14668455

Fund Equity Unreserved 5156185 8488298

Total Fund Equity 5156185 8488298

TOTAL LIABILITIES amp FUND EQUITY $ 20330741 $ 23156753

The financial statements and notes are for informational purposes only

39

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 2015

FINAL 2015 2014

BUDGET ACTUAL VARIANCE ACTUAL

REVENUES

Fees Charges Commissions and Sales

Licenses and Permits

Taxes

Fines Forfeits Judgments and Settlements

Interest and Dividends Net

Refunds

Miscellaneous Receipts

$ 19552155

552304

197324441

212335

29537

250000

211412

$ 19301397

712058

198093473

95112

122153

254983

31106

$ (250758) $

159754

769032

(117223)

92616

4983

(180306)

19569151

502696

190162520

116787

84893

270769

213872

Total Revenues 218132184 218610282 478098 210920688

EXPENDITURES CURRENT OPERATING

Salaries

Other Personal Services

Other Operating Expenditures

Operation of Motor Vehicles

Risk Management

State Attorney-Slots

PMW Lab Services

PMW Compliance System

TrDMSHR SVCSSTW Contract

Cardroom Tax Distribution

Other Contracted Services

Compulsive Gambling Prevention

Racing Animal Med Research

OPERATING CAPITAL OUTLAY

Acquisition of Motor Vehicles

Assessment for Fingerprinting

Service Charge to General Revenue

Refunds

Transfer to FDLE Slots Investigation

Transfers to Other Funds

Transfers to General Revenue

7104979 1677615 976075 81743

169792 222971

2266000 296476 58635

1800000 141731 930000 100000

23895 24802

460400 3150000 164650

‐188594212

27000000

6494226 1465527 842849 61944

169792 222971

2266000

246396 58635

1701933 29530

930000 93633 12523 20385

374197 2859023

13173 -

184079657

20000000

610753

212087

133226

19799

-

-

-

50080

-

98067

112201

0

6367

11372

4417

86203

290977

151477

-

4514555

7000000

6429448

1237420

736549

78141

105689

208651

2266000

246415

57114

1658542

31082

600000

100000

32240

54798

320769

2937007

132397

-

175530395

18500000

Total Expenditures 235243976 221942395 13301581 211262657

Excess (Deficiency) of Revenues Over (Under) Expenditures

FUND BALANCE JULY 1 2014

(17111792)

8488298

(3332113)

8488298

(12823484)

-

(341969)

8830267

FUND BALANCE JUNE 30 2015 $ (8623494) $ 5156185 $ (12823484) $ 8488298 (1) (1)

(1) Does not include budget of $37000000 for category 190000 Investments Actual expenditures for category 190000 were closed into the investment account

The financial statements and notes are for informational purposes only

40

CA

RD

RO

OM

PA

RI-

MU

TU

EL

AN

DS

LO

T S

TA

TU

TE

MA

TR

IX

STATUTE TOPIC GREYHOUND JAI ALAI THOROUGHBRED HARNESS QUARTER HORSE

FEES $80 per race $40 per game $100 per race $100 per race $100 per race

Daily License Fees On Live

On-track Handle

5500951(1)(a) FS 5500951(1)(a) FS 5500951(1)(a) FS 5500951(1)(a) FS 5500951(1)(a) FS

$80 per race but not to exceed $40 per game but not to exceed $100 per race but not to exceed $100 race but not to exceed $500 $100 per race but not to exceed Daily License $500 per day $500 per day $500 per day per day $500 per day

Fees On Simulcast Handle

5500951(1)(a) FS 5500951(1)(a) FS 5500951(1)(a) FS 5500951(1)(a) FS 5500951(1)(a) FS

OUTS (ESCHEATS)

Live On-track Handle

Paid to the state of Florida 5501645(2) FS

Paid to the state of Florida 5501645(2) FS

Retained by permitholder 5502633(3) FS

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)

FS FS

Escheats from Arabian races are paid to Florida Arabian Horse Racing Promotion Account 5502633(2)(c) FS

TAXES

Tax On Admissions

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a) FS

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c) FS

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a) FS

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c) FS

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a) FS

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c) FS

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a) FS

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c) FS

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a) FS

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c) FS

Tax On Live On-track Handle

55 of handle except for charity perfomances which is 76 of handle 5500951(3)(b)1 FS

Effective July 1 2000 a permitholder may not be taxed at a higher rate than 2 5500951(3)(d) FS

05 of handle 55009515(2)(a) FS

05 of handle 55009512(2)(a) FS

1 of handle 5500951(3)(a) FS

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) FS

Allows permitholders to receive jai alai games from out-of-state and are subject to taxation under 5500951 and 55009511 5503551(4) FS

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) FS

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) FS

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) FS

This matrix represents a summary of 2014 Statutes Please refer to the cite noted by statutory topic for specific language governing pari-mutuel wagering

41

STATUTE TOPIC GREYHOUND JAI ALAI THOROUGHBRED HARNESS QUARTER HORSE

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 5500951(3)(b)1 and 5500951(3)(c)1 FS

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 FS

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 FS

39 of intertrack and intertrack simulcast handle for greyhound permitholders located in the same market area specified in 550615(9) 5500951(3)(c)2 FS

71 of intertrack and intertrack simulcast handle 5500951(3)(b)2 and 5500951(3)(c)1 FS

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 FS

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) FS

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

2 of intertrack handle 5500951(3)(c)1 FS

24 of intertrack simulcast handle 5500951(3)(c)1 and 55009515(5) FS

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 FS

05 of intertrack simulcast handle if guest track is a thoroughbred track located more than 35 miles from host track 55009515(5) FS

33 of intertrack handle 5500951(3)(c)1 FS

15 of intertrack simulcast handle 5500951(3)(c)1 FS

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 FS

2 of intertrack handle 5500951(3)(c)1 FS

24 of intertrack simulcast handle 5500951(3)(c)1 and 55009515(5) FS

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 FS

Year then tax on handle is 23 5500951(3)(c)2 FS

CHARITY PERFORMANCES

Maximum of five days Maximum of five days Maximum of five days Maximum of five days Maximum of five days 5500351(1) FS 5500351(1) FS 5500351(1) FS 5500351(1) FS 5500351(1) FS

Permitholders are allowed to Permitholders are allowed to One additional scholarship day to conduct one additional day to be conduct two additional tracks located in Hillsborough designated as ldquoGreyhound Adopt- performances known as ldquoRetired County for the benefit of Pasco-A-Pet Day Proceeds are paid to Jai Alai Playersrsquo Charity Dayrdquo for a Hernando Community College bona fide organizations that fund to benefit retired jai alai 5500351(6)(a) and promote the adoption of players 5500351(8) FS 5500351(6)(b) FS greyhounds 5501648(2) FS

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 FS

This matrix represents a summary of 2014 Statutes Please refer to the cite noted by statutory topic for specific language governing pari-mutuel wagering

42

STATUTE TOPIC GREYHOUND JAI ALAI THOROUGHBRED HARNESS QUARTER HORSE

TAX CREDITS amp EXEMPTIONS

(excluding charity performances

unless otherwise noted)

Tax exemption of $360000 per state fiscal year or $500000 for three permitholders that held a full live schedule in 1995 and closest to another state authorizing greyhound racing 55009514(1) FS

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) FS

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 is paid directly to the Jockeys Guild by the permitholders 55009515(6) FS

Tax credit each state fiscal year equal to daily license fee on live races in previous state fiscal year 5500951(1)(a) FS

Allows each permitholder that cannot utilize the full amount of the tax exemption or daily license fee tax creditelect once per state fiscal year to transfer the unused portion to a greyhound permitholder acting as a host track for intertrack wagering 5500951(1)(b) FS

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 FS

$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 FS

Tax credit each state fiscal year in an amount equal to the amount remitted in escheated tickets in prior state fiscal year 5501647 FS

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) FS

This matrix represents a summary of 2014 Statutes Please refer to the cite noted by statutory topic for specific language governing pari-mutuel wagering

43

STATUTE TOPIC STATUTE REFERENCE SUMMARY

FEES

Cardroom Table Fees 849086(5)(d) FS Annual fee for each facility is $1000 for each table to be operated at the cardroom

TAXES

Tax On Cardroom Gross Receipts

849086(13)(a) FS

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts Pursuant to Section 849086(13)(c) FS one-half credited to Pari-Mutuel Wagering Trust Fund and one-half being credited to the General Revenue Fund

Tax On Admissions 849086(13)(b) FS

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

FINES

Administrative Fine 849086(14)(c) FS An administrative fine up to $1000 for each violation may be imposed on any person who has violated or failed to comply with the provisions of Section 849086 FS

ANNUAL DISBURSEMENT TO COUNTIES AND MUNICIPALITIES

Annual Disbursement To Counties and Municipalities

849086(13)(h) FS One-quarter of moneys deposited into the Pari-Mutuel Wagering Trust Fund shall by October 1 of each year be distributed to the local counties or municipalities where the approved cardrooms are located

This matrix represents a summary of 2014 Statutes Please refer to the cite noted by statutory topic for specific language governing operation of cardooms

44

STATUTE TOPIC STATUTE REFERENCE SUMMARY

FEES

Slot License Fee 551106(1)(a) FS Annual fee for each slot machine facility is $2 million paid with the initial license application and annual 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 551106(3) FS

The tax rate on slot machine revenues is 35 Payment for the tax on slot machine revenues shall be remitted by 3 pm on the 5th day of each calendar month for taxes imposed and collected for the preceding calendar month If the 5th day of the calendar month falls on a weekend payments shall be remitted by 3 pm the first Monday following the weekend

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 for 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 Penalties

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 2014 Statutes Please refer to the cite noted by statutory topic for specific language governing slot operations

45

  • Table of Contents 2014-2015
  • Overview 2014-15
  • Division overview 1415
  • Events Shaping 2014-15
  • Fiscal Years Comparative Data 2014-15
  • PMW Graphs 2014-2015
  • PMW Handle Statistics 2014 2015
  • Guest Handle by Host 2014-2015
  • 20142015 Charity-scholarship
  • Cardroom Statistics 2014-2015
  • Cardroom Revenue 2014 2015
  • Slot Comparative Data 2014-2015
  • Daily revenue per machine 14-15
  • 2014-15 permitholder map for report
  • Permitholder Contact Operating In 84rd annual rpt
  • Promotional Programs for FL Horses 20142015
  • Drug Positives for 2014-15
  • Summary of State Revenue 2014-2015 (Final
  • PMW 06 30 15 Final Report
  • PMW Statute Matrix 2014-2015
  • Cardroom Statute Matrix 2014-2015
  • Slot Statute Matrix 20142015
  • Annual Report Cover 2416pdf
    • Florida Department of Business and Professional Regulation
Page 35: Division of Pari-Mutuel Wagering Annual Report …...2016/03/07  · This annual report encompasses the fiscal year which began July 1, 2014, and ended June 30, 2015. This is the 84th

THOROUGHBRED PERMITHOLDERS

Florida continues to be a premier thoroughbred racing state with five permitholders operating at three tracks located in Central and South Florida A total of 330 completed performances including charity and scholarship performances were conducted during this past fiscal year a decrease of approximately 21 percent from the previous fiscal year

During Fiscal Year 20142015 handle on live thoroughbred performances increased by approximately four percent Handle from intertrack wagering increased approximately six percent Simulcast handle wagered on broadcasts of performances from outside the state decreased by approximately 46 percent Intertrack simulcast handle decreased by approximately two percent Overall total handle decreased by approximately 11 percent for the Florida thoroughbred industry

Total thoroughbred revenue to the state during Fiscal Year 20142015 decreased by approximately 12 percent from the prior year The thoroughbred industry accounted for approximately 581 percent of Floridarsquos total revenue and 601 percent of total handle from pari-mutuel performances

Permitholders reported paying a total of $86208744 in purses For more detail on purses paid please refer to the following information by permitholder The Florida Thoroughbred Breedersrsquo and Ownersrsquo Association did not dispute the amount of purses paid reported by the permitholders

Total paid attendance increased by eight 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 (Completed) (1) 330 Total Paid Attendance 101165

(1) Performances where eight or more races were held

Total Performances (Actual) 391

Total Racing Days 335 Total Admission Tax $20675

Calder Race Course Inc Churchill Downs Inc

Dade County

Website wwwcaldercasinocom Telephone MailingStreet Address 21001 NW 27th Avenue Miami Gardens Florida 33056-1461 Fax

Meet Period 10082014 to 11302014

Racing Results Live Performances (Completed) 40 Purses Paid $7375507 Live Performances (Actual) 100 Racing Days 44 Paid Attendance 0

Total Admission Tax $0

3056251311 3056252505

Gulfstream Park Racing Association Inc Stronach Group Broward County

Website wwwgulfstreamparkcom Telephone MailingStreet Address 901 South Federal Highway Hallandale Beach Florida 33009-7124 Fax

Meet Period 07012014 and 12062014 to 05222015 and 06302015

Racing Results Live Performances (Completed) 120 Purses Paid $62094688 Live Performances (Actual) 121 Racing Days 121 Paid Attendance 0

Total Admission Tax $0

9544547000 9544576291

Gulfstream Park Thoroughbred After Racing Program Inc Stronach Group Broward County

See Gulfstream Park Racing Association Incs contact information for detail

Meet Period 07042014 to 9072014 and 12102014

Racing Results Live Performances (Completed) 39 Purses Paid $1493679 Live Performances (Actual) 39 Racing Days 39 Paid Attendance 0

Total Admission Tax $0

31

Tampa Bay Downs Inc Hillsborough County

Website wwwtampabaydownscom Mailing Address Post Office Box 2007 Oldsmar Florida 34677-7007 Street Address 11225 Race Track Road Tampa Florida 33626-3122

Meet Period 07012014 11292014 to 05032015 and 06302015

Racing Results Live Performances (Completed) 91 Purses Paid Live Performances (Actual) 91 Racing Days 91 Paid Attendance

Total Admission Tax

Telephone Fax

$15244870

101165 $20675

8138554401 8138543539

Tropical Park LLC Churchill Downs Inc

Dade County See Calders contact information for detail

Meet Period 09112014 to 10042014 and 05232015 to 06282015 at Gulfstream Park

Racing Results Live Performances (Completed) 40 Purses Paid Live Performances (Actual) 40 Racing Days 40 Paid Attendance

Total Admission Tax

$0

0 $0

32

QUARTER HORSE PERMITHOLDERS

There are five permitholders conducting quarter horse racing performances at five tracks located in the State of Florida In Fiscal Year 20142015 a total of 117 completed performances were conducted an increase of approximately 17 percent from the previous fiscal year

During Fiscal Year 20142015 handle wagered on live quarter horse performances decreased by approximately five percent Intertrack handle wagered on broadcasts of performances increased by approximately 68 percent Simulcast handle wagered on broadcasts of performances from outside the state had no changes along with intertrack simulcast handle Overall total handle increased by approximately two percent for the Florida quarter horse industry

Total quarter horse revenue to the state during Fiscal Year 20142015 increased by approximately 16 percent The quarter horse industry accounted for approximately 11 percent of Floridarsquos total revenue and 03 percent of total handle from pari-mutuel performances

Permitholders reported paying a total of $6391000 in purses For more detail on purses paid please refer to the following information by permitholder The Florida Quarter Horse Breedersrsquo and Ownersrsquo Association was able to confirm the amount of purses paid reported by Hialeah Park

The division reports only paid attendance and does not include free admissions or complimentary passes in its data

Total Performances (Completed) (1) 117 Total Paid Attendance 0 (1) Performances where eight or more races were held

Total Performances (Actual) 119

Total Racing Days 66 Total Admission Tax $0

Gretna Racing LLC Gadsden County

Website wwwcreekentertainmentcom Mailing Address Post office Box 70 Grenta Florida 32332 Telephone

Street Address 501 Racetrack Drive Gretna Florida 32332

Meet Period 07052014 to 10052014

Racing Results Live Performances (Completed) 38 Purses Paid $167000 Live Performances (Actual) 38 Racing Days 10 Paid Attendance 0

Total Admission Tax $0

8508756920

Hamilton Downs Horsetrack LLC Hamilton County

Mailing Address 6968 US Highway 129 Jasper Florida 32052-6774 Telephone

Street Address 2220 Northwest County Road 143 Jennings Florida 32053 Fax

Meet Period 06142015 to 06182015

Racing Results Live Performances (Completed) 20 Purses Paid $22000 Live Performances (Actual) 20 Racing Days 5 Paid Attendance 0

Total Admission Tax $0

3866380011

3866380033

Hialeah Park South Florida Racing Association LLC

Dade County

Website wwwhialeahparkcasinocom Telephone Mailing Address Post Office Box 158 Hialeah Florida 33011 Fax Street Address 2200 East 4th Avenue Hialeah Florida 33010

Meet Period 12262014 to 03032015

Racing Results Live Performances (Completed) 39 Purses Paid $5852000 Live Performances (Actual) 40 Racing Days 40 Paid Attendance 0

Total Admission Tax $0

3058858000 3058878006

33

Ocala Breeders Sales Company Inc Marion County

Website wwwobssalescom Telephone Mailing Address Post Office Box 99 Ocala Florida 34478-0099 Fax Street Address 1701 Southwest 60th Avenue Ocala Florida 34474-1800

Meet Period 1272015

Racing Results Live Performances (Completed) 0 Purses Paid $310000 Live Performances (Actual) 1 Racing Days 1 Paid Attendance 0

Total Admission Tax $0

3522372154 3522372357

South Marion Real Estate Holdings LLC Central Florida Gaming LLC

Marion County

Mailing Address Post Office Box 6331 Ocala Florida 34478 Telephone Street Address 6390 SE 177th Place Summerfield Florida 34491 Fax

Meet Period 07012014 to 07102014

Racing Results Live Performances (Completed) 20 Purses Paid $40000 Live Performances (Actual) 20 Racing Days 10 Paid Attendance 0

Total Admission Tax $0

3528177522 None Listed

34

~ ra- HARNESS PERMITHOLDERS

PARI-MUTUEL INDUSTRY

Pompano Park is the only permitholder conducting harness horse racing performances in the State of Florida A total of 126 completed performances including charity and scholarship performances were conducted during this past fiscal year which is the same as the previous year

During Fiscal Year 20142015 handle wagered on live harness performances increased by approximately three percent Intertrack handle wagered on broadcasts of live Florida harness performances increased by approximately 33 percent Simulcast handle wagered on broadcasts of performances from outside the state increased by approximately seven percent while intertrack simulcast handle increased by approximately six percent Overall total handle increased by approximately seven percent for the Florida harness industry

Total revenue to the state during Fiscal Year 20142015 increased by approximately four percent from the prior fiscal year The harness industry accounted for approximately 73 percent of Floridarsquos total revenue and 58 percent of total handle from pari-mutuel performances

Pompano Park reported paying $8614066 in purses For more detail on purses paid please refer to the information below The Florida Standardbred Breedersrsquo and Ownersrsquo Association was able to confirm the amount of purses paid reported by Pompano Park

The division reports only paid attendance and does not include free admissions or complimentary passes in its data

Total Performances (Completed) (1) 126 Total Paid Attendance 0 (1) Performances where eight or more races were held

Total Performances (Actual) 126

Total Racing Days 126 Total Admission Tax $0

Isle Casino and Racing at Pompano Park PPI Inc

Broward County

Website pompano-parkisleofcapricasinoscom Telephone 9549722000 MailingStreet Address 777 Isle of Capri Circle Pompano Beach Florida 33069-3104 Fax 9549700882

Meet Period 10042014 to 06272015

Racing Results Live Performances (Completed) 126 Purses Paid $8614066 Live Performances (Actual) 126 Racing Days 126 Paid Attendance 0

Total Admission Tax $0

SUMMARY

During Fiscal Year 20142015 the total handle wagered for all industries exceeded $779 million a decrease of approximately eight percent from the prior fiscal year Total pari-mutuel completed performances including charity and scholarship performances conducted during Fiscal Year 20142015 increased by approximately one percent from the previous fiscal year

The state realized revenue from performances of approximately $109 million a decrease of roughly eight percent from the prior fiscal year Of the $109 million collected greyhound permitholders accounted for 303 percent thoroughbreds for 581 percent harness for 73 percent jai alai for 32 percent and quarter horse for 11 percent

Total paid attendance decreased approximately two percent from the prior year The division reports only paid attendance and does not include free admission or complimentary passes in its data

35

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 50 national champions Florida also produced ldquoAffirmedrdquo the eleventh horse to have swept the Triple Crown (1978) OcalaMarion County Florida is home to some of the leading breeding farms in the country The industry boasts 19 classic wins (Kentucky Derby Preakness Stakes and Belmont Stakes) 26 Breedersrsquo Cup Day champions and six horses of the year

The Florida Thoroughbred Breedersrsquo and Ownersrsquo Association (FTBOA) funds the Florida-bred Stakes Program which is implemented at Floridas Thoroughbred racetracks Through a percentage of pari-mutuel handle Florida Thoroughbred permitholders contributed $7685619 to the FTBOA during Fiscal Year 20142015 The FTBOA paid out $4988595 in Breedersrsquo Awards and $1294250 through the Florida-bred Stakes Program The Florida-bred Stakes Program includes ldquoFlorida Sire Stakesrdquo at Gulfstream Park ldquoSunshine Millions Previewrdquo at Gulfstream Park West ldquoFlorida Cup Dayrdquo at Tampa Bay Downs and additional funds for supplements to Florida-bred Preferred Stakes Races during the Gulfstream and Tampa Bay Downsrsquo meets

The Florida Standardbred Breedersrsquo and Ownersrsquo Association a non-profit organization and the only organized representative of Standardbred horsemen in the State of Florida is the designated association for the allocation and distribution of funds for Florida-bred racing Promotional activities include providing breeder and stallion awards for eligible Florida-bred horses during Pompano Parkrsquos 20142015 meet as well as awards for Florida Breedersrsquo Stake races The FSBOA also inaugurated a Breeder Incentive program in 2014 with the goal of offering Standardbred breeders a financial reward for the production of Florida-bred foals This program will continue in future years 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 $1013697

Section 5502625(5)(a) Florida Statutes designates the Florida Quarter Horse Breedersrsquo and Ownersrsquo Association (FQHBOA) as the authorized organization to receive breeders and awards payments from the permitholders and make payments in accordance with Florida Statutes

By agreement Hialeah Park pays 2 percent of the total purse to FQHBOA for breedersrsquo and ownersrsquo awards This is in excess of statutory requirements Other tracks pay a sum equal to the breaks plus one percent of all pari-mutuel pools conducted during their meets for supplementing purses and prizes for the general promotion of owning and breeding quarter horses in Florida as authorized in Florida Statutes

During 20142015 $115000 was paid out to 63 ownersrsquo and breedersrsquo in awards Each fiscal year total awards have increased since itrsquos first awards in 20092010

Note This promotional program information is provided by respective Breeders and Owners Associations

36

UNIVERSITY OF FLORIDA COLLEGE OF VETERINARY MEDICINE RACING LABORATORY

The Florida Racing Laboratory in the College of Medicine at the University of Florida is an International Organization for Standardization ISO 17025 accredited laboratory that employs various procedures to detect and identify prohibited drugs medications stimulants depressants hypnotics local anesthetics and drug-masking agents in the blood urine or other bodily fluids of racing horses and greyhounds

During Fiscal Year 20142015 the Laboratory received and processed 67587 samples and performed 254238 analyses The vigilant monitoring of samples by the Laboratory serves to deter the use of prohibited drugs in racing animals in Florida

Horse UrineBlood Greyhound Urine 1 Investigative Samples Received 16337 51233 17 Samples Analyzed 16280 30340 17 Number of Analyses 76382 177815 41 Positives 163 9 NA

1 Volume Not Sufficient For Testing 21711 (424 of total number of samples received) Note From January 31 2015 through June 14 2015 there were 14509 greyhound samples collected Of this total 5296 were testable samples and 9213 were quantity not sufficient for analysis During this timeframe there were 2398 attempts to collect samples from greyhounds that did not urinate

DRUG POSITIVES FOR FISCAL YEAR 20142015

Types of Positives (ARCI Drug Class) Horse Greyhound Acepromazine metabolite (3) 5 0

Acepromazine metabolite (3) Methocarbamol (4) Phenylbutazone (na) 1 0

Benzoylecgonine (1) 0 3

Boldenone (3) 4 0

Carprofen (4) 0 1

Clenbuterol (3) 51 0

Clenbuterol (3) Flunixin (4) 1 0

Dimethylsuloxide (DMSO) (5) 15 0

Flunixin (4) 5 2

Glycopyrrolate (3) 1 0

Ibuprofen (4) Methocarbamol (4) 1 0

Isoxsuprine (4) 1 0

Methocarbamol (4) 5 0

Naproxen (4) 1 0

Naproxen (4) Phenylbutazone (na) 1 0

Phenylbutazone (NA) 56 0

Procaine (3) 2 2

Testosterone (3) 5 0

Testosterone (3) Boldenone (3) 1 0

Testosterone (3) Nandrolone (3) Dimethylsuloxide (DMSO) (5) 3 0

Theobromine (4) 0 1

Zipaterol (2) 4 0

TOTALS 163 9

Class (1) Stimulant and depressant drugs that have the highest potential to affect performance and that have no generally accepted meidcal use in the racing horse

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 horse but the pharmacology of which

suggests less potential to affect performance than drugs in Class 2 Class (4) This class includes therapeutic medications that would be expected to have less potential to affect performance than those

in Class 3 Class (5) This class includes therapeutic medications for which concentration limits have been established by the racing jurisdictions

as well as certain miscellaneous agents such as dimethylsulfoxide (DMSO) and other medications as determined by the regulatory bodies

37

F

INA

NC

IAL

ST

AT

EM

EN

TS

DIVISION OF PARI-MUTUEL WAGERING SUMMARY OF STATE REVENUE FROM PARI-MUTUEL CARDROOM

SLOT ACTIVITIES AND INDIAN GAMING COMPACT FISCAL YEAR 20142015

State Revenue From Regular Performances Tax on Attendance $ 32258 Daily License Fees 2317268 Tax on Handle 8543609

State Revenue From Pari-Mutuel Performances (1) $ 10893135

Other State Revenue Occupational Licenses $ 525302 Fingerprint Fees 235539 Escheated Tickets (2) 795228 Racing Scholarship Funds (2) 0 PMW Trust Fund - Drug Fines 87650 Miscellaneous Revenue 32581 General Revenue Fund - Other Fines 20025

Other State Revenue $ 1696325

Total Pari-Mutuel State Revenue $ 12589460

State Revenue From Cardrooms Table Fees $ 693000 Gross Receipts(3) 13589789 Occupational Licenses 184502

Total State Revenue From Cardrooms $ 14467291

State Revenue From Slots CompulsiveAddictive Gambling Fee (4) $ 1750000 Facility License Fee (4) 14000000 Slot Taxes(5) 182584841 Fingerprint Fees 30028 Occupational Licenses 337334 Miscellaneous Revenue 5572 Miscellaneous Fines 11300

Total State Revenue From Slots $ 198719075

Total State Revenue Generated From Pari-Mutuel Cardroom and Slots $ 225775826

State Revenue From Indian Gaming Compact Indian Gaming Compact (6) $ 255610619 Indian Gaming Compact Reimbursements 253772

Total State Revenue From Indian Gaming Compact $ 255864391

TOTAL STATE REVENUE GENERATED $ 481640217

(1) Daily license fees and taxes reported above reported above are amounts collected and not reflect amounts due

(2) Escheated tickets and Racing Scholarship Funds are distributed to the Department of Education

(3) One-half of cardroom gross receipts is deposited into the General Revenue Fund

(4) Both amounts include payments from Calder Casio and Race Course Gulfstream Park Racing and Casino Mardi Gras Racetrack and Gaming Center Isle Casino and Racing at Pompano Park Flagler Dog Track and Magic City Casino Miami Jai Alai and South Florida Racing Association (Hialeah Park)

(5) Slot taxes are distributed to the Department of Education

(6) Indian Gaming Compact payments are deposited into the General Revenue Fund

38

DEPARTMENT OF BUSINESS amp PROFESSIONAL REGULATION DIVISION OF PARI-MUTUEL WAGERING

BALANCE SHEET SPECIAL REVENUE FUND

FOR FISCAL YEAR ENDED JUNE 30 2015

2015 2014

ASSETS

Cash with State Treasurer Investments at cost Accounts receivable Taxes receivable Allowance for uncollectibles Interest receivable Due from state funds

$ 753311 3254344

368284 15699389

(36217) 5066

286564

$ 6567906731219

34812815266142

(32884)11371

175988

TOTAL ASSETS $ 20330741 $ 23156753

LIABILITIES amp FUND EQUITY Liabilities Accounts payable $ 98554 $ 131567 Accrued salaries 282993 245289 Due to other funds 15432 4325 Due to other state agencies 14092160 13612023 Due to general revenue 685418 665939 Compensated absences - 9313

Total Liabilities 15174556 14668455

Fund Equity Unreserved 5156185 8488298

Total Fund Equity 5156185 8488298

TOTAL LIABILITIES amp FUND EQUITY $ 20330741 $ 23156753

The financial statements and notes are for informational purposes only

39

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 2015

FINAL 2015 2014

BUDGET ACTUAL VARIANCE ACTUAL

REVENUES

Fees Charges Commissions and Sales

Licenses and Permits

Taxes

Fines Forfeits Judgments and Settlements

Interest and Dividends Net

Refunds

Miscellaneous Receipts

$ 19552155

552304

197324441

212335

29537

250000

211412

$ 19301397

712058

198093473

95112

122153

254983

31106

$ (250758) $

159754

769032

(117223)

92616

4983

(180306)

19569151

502696

190162520

116787

84893

270769

213872

Total Revenues 218132184 218610282 478098 210920688

EXPENDITURES CURRENT OPERATING

Salaries

Other Personal Services

Other Operating Expenditures

Operation of Motor Vehicles

Risk Management

State Attorney-Slots

PMW Lab Services

PMW Compliance System

TrDMSHR SVCSSTW Contract

Cardroom Tax Distribution

Other Contracted Services

Compulsive Gambling Prevention

Racing Animal Med Research

OPERATING CAPITAL OUTLAY

Acquisition of Motor Vehicles

Assessment for Fingerprinting

Service Charge to General Revenue

Refunds

Transfer to FDLE Slots Investigation

Transfers to Other Funds

Transfers to General Revenue

7104979 1677615 976075 81743

169792 222971

2266000 296476 58635

1800000 141731 930000 100000

23895 24802

460400 3150000 164650

‐188594212

27000000

6494226 1465527 842849 61944

169792 222971

2266000

246396 58635

1701933 29530

930000 93633 12523 20385

374197 2859023

13173 -

184079657

20000000

610753

212087

133226

19799

-

-

-

50080

-

98067

112201

0

6367

11372

4417

86203

290977

151477

-

4514555

7000000

6429448

1237420

736549

78141

105689

208651

2266000

246415

57114

1658542

31082

600000

100000

32240

54798

320769

2937007

132397

-

175530395

18500000

Total Expenditures 235243976 221942395 13301581 211262657

Excess (Deficiency) of Revenues Over (Under) Expenditures

FUND BALANCE JULY 1 2014

(17111792)

8488298

(3332113)

8488298

(12823484)

-

(341969)

8830267

FUND BALANCE JUNE 30 2015 $ (8623494) $ 5156185 $ (12823484) $ 8488298 (1) (1)

(1) Does not include budget of $37000000 for category 190000 Investments Actual expenditures for category 190000 were closed into the investment account

The financial statements and notes are for informational purposes only

40

CA

RD

RO

OM

PA

RI-

MU

TU

EL

AN

DS

LO

T S

TA

TU

TE

MA

TR

IX

STATUTE TOPIC GREYHOUND JAI ALAI THOROUGHBRED HARNESS QUARTER HORSE

FEES $80 per race $40 per game $100 per race $100 per race $100 per race

Daily License Fees On Live

On-track Handle

5500951(1)(a) FS 5500951(1)(a) FS 5500951(1)(a) FS 5500951(1)(a) FS 5500951(1)(a) FS

$80 per race but not to exceed $40 per game but not to exceed $100 per race but not to exceed $100 race but not to exceed $500 $100 per race but not to exceed Daily License $500 per day $500 per day $500 per day per day $500 per day

Fees On Simulcast Handle

5500951(1)(a) FS 5500951(1)(a) FS 5500951(1)(a) FS 5500951(1)(a) FS 5500951(1)(a) FS

OUTS (ESCHEATS)

Live On-track Handle

Paid to the state of Florida 5501645(2) FS

Paid to the state of Florida 5501645(2) FS

Retained by permitholder 5502633(3) FS

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)

FS FS

Escheats from Arabian races are paid to Florida Arabian Horse Racing Promotion Account 5502633(2)(c) FS

TAXES

Tax On Admissions

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a) FS

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c) FS

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a) FS

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c) FS

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a) FS

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c) FS

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a) FS

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c) FS

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a) FS

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c) FS

Tax On Live On-track Handle

55 of handle except for charity perfomances which is 76 of handle 5500951(3)(b)1 FS

Effective July 1 2000 a permitholder may not be taxed at a higher rate than 2 5500951(3)(d) FS

05 of handle 55009515(2)(a) FS

05 of handle 55009512(2)(a) FS

1 of handle 5500951(3)(a) FS

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) FS

Allows permitholders to receive jai alai games from out-of-state and are subject to taxation under 5500951 and 55009511 5503551(4) FS

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) FS

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) FS

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) FS

This matrix represents a summary of 2014 Statutes Please refer to the cite noted by statutory topic for specific language governing pari-mutuel wagering

41

STATUTE TOPIC GREYHOUND JAI ALAI THOROUGHBRED HARNESS QUARTER HORSE

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 5500951(3)(b)1 and 5500951(3)(c)1 FS

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 FS

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 FS

39 of intertrack and intertrack simulcast handle for greyhound permitholders located in the same market area specified in 550615(9) 5500951(3)(c)2 FS

71 of intertrack and intertrack simulcast handle 5500951(3)(b)2 and 5500951(3)(c)1 FS

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 FS

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) FS

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

2 of intertrack handle 5500951(3)(c)1 FS

24 of intertrack simulcast handle 5500951(3)(c)1 and 55009515(5) FS

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 FS

05 of intertrack simulcast handle if guest track is a thoroughbred track located more than 35 miles from host track 55009515(5) FS

33 of intertrack handle 5500951(3)(c)1 FS

15 of intertrack simulcast handle 5500951(3)(c)1 FS

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 FS

2 of intertrack handle 5500951(3)(c)1 FS

24 of intertrack simulcast handle 5500951(3)(c)1 and 55009515(5) FS

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 FS

Year then tax on handle is 23 5500951(3)(c)2 FS

CHARITY PERFORMANCES

Maximum of five days Maximum of five days Maximum of five days Maximum of five days Maximum of five days 5500351(1) FS 5500351(1) FS 5500351(1) FS 5500351(1) FS 5500351(1) FS

Permitholders are allowed to Permitholders are allowed to One additional scholarship day to conduct one additional day to be conduct two additional tracks located in Hillsborough designated as ldquoGreyhound Adopt- performances known as ldquoRetired County for the benefit of Pasco-A-Pet Day Proceeds are paid to Jai Alai Playersrsquo Charity Dayrdquo for a Hernando Community College bona fide organizations that fund to benefit retired jai alai 5500351(6)(a) and promote the adoption of players 5500351(8) FS 5500351(6)(b) FS greyhounds 5501648(2) FS

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 FS

This matrix represents a summary of 2014 Statutes Please refer to the cite noted by statutory topic for specific language governing pari-mutuel wagering

42

STATUTE TOPIC GREYHOUND JAI ALAI THOROUGHBRED HARNESS QUARTER HORSE

TAX CREDITS amp EXEMPTIONS

(excluding charity performances

unless otherwise noted)

Tax exemption of $360000 per state fiscal year or $500000 for three permitholders that held a full live schedule in 1995 and closest to another state authorizing greyhound racing 55009514(1) FS

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) FS

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 is paid directly to the Jockeys Guild by the permitholders 55009515(6) FS

Tax credit each state fiscal year equal to daily license fee on live races in previous state fiscal year 5500951(1)(a) FS

Allows each permitholder that cannot utilize the full amount of the tax exemption or daily license fee tax creditelect once per state fiscal year to transfer the unused portion to a greyhound permitholder acting as a host track for intertrack wagering 5500951(1)(b) FS

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 FS

$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 FS

Tax credit each state fiscal year in an amount equal to the amount remitted in escheated tickets in prior state fiscal year 5501647 FS

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) FS

This matrix represents a summary of 2014 Statutes Please refer to the cite noted by statutory topic for specific language governing pari-mutuel wagering

43

STATUTE TOPIC STATUTE REFERENCE SUMMARY

FEES

Cardroom Table Fees 849086(5)(d) FS Annual fee for each facility is $1000 for each table to be operated at the cardroom

TAXES

Tax On Cardroom Gross Receipts

849086(13)(a) FS

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts Pursuant to Section 849086(13)(c) FS one-half credited to Pari-Mutuel Wagering Trust Fund and one-half being credited to the General Revenue Fund

Tax On Admissions 849086(13)(b) FS

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

FINES

Administrative Fine 849086(14)(c) FS An administrative fine up to $1000 for each violation may be imposed on any person who has violated or failed to comply with the provisions of Section 849086 FS

ANNUAL DISBURSEMENT TO COUNTIES AND MUNICIPALITIES

Annual Disbursement To Counties and Municipalities

849086(13)(h) FS One-quarter of moneys deposited into the Pari-Mutuel Wagering Trust Fund shall by October 1 of each year be distributed to the local counties or municipalities where the approved cardrooms are located

This matrix represents a summary of 2014 Statutes Please refer to the cite noted by statutory topic for specific language governing operation of cardooms

44

STATUTE TOPIC STATUTE REFERENCE SUMMARY

FEES

Slot License Fee 551106(1)(a) FS Annual fee for each slot machine facility is $2 million paid with the initial license application and annual 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 551106(3) FS

The tax rate on slot machine revenues is 35 Payment for the tax on slot machine revenues shall be remitted by 3 pm on the 5th day of each calendar month for taxes imposed and collected for the preceding calendar month If the 5th day of the calendar month falls on a weekend payments shall be remitted by 3 pm the first Monday following the weekend

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 for 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 Penalties

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 2014 Statutes Please refer to the cite noted by statutory topic for specific language governing slot operations

45

  • Table of Contents 2014-2015
  • Overview 2014-15
  • Division overview 1415
  • Events Shaping 2014-15
  • Fiscal Years Comparative Data 2014-15
  • PMW Graphs 2014-2015
  • PMW Handle Statistics 2014 2015
  • Guest Handle by Host 2014-2015
  • 20142015 Charity-scholarship
  • Cardroom Statistics 2014-2015
  • Cardroom Revenue 2014 2015
  • Slot Comparative Data 2014-2015
  • Daily revenue per machine 14-15
  • 2014-15 permitholder map for report
  • Permitholder Contact Operating In 84rd annual rpt
  • Promotional Programs for FL Horses 20142015
  • Drug Positives for 2014-15
  • Summary of State Revenue 2014-2015 (Final
  • PMW 06 30 15 Final Report
  • PMW Statute Matrix 2014-2015
  • Cardroom Statute Matrix 2014-2015
  • Slot Statute Matrix 20142015
  • Annual Report Cover 2416pdf
    • Florida Department of Business and Professional Regulation
Page 36: Division of Pari-Mutuel Wagering Annual Report …...2016/03/07  · This annual report encompasses the fiscal year which began July 1, 2014, and ended June 30, 2015. This is the 84th

Tampa Bay Downs Inc Hillsborough County

Website wwwtampabaydownscom Mailing Address Post Office Box 2007 Oldsmar Florida 34677-7007 Street Address 11225 Race Track Road Tampa Florida 33626-3122

Meet Period 07012014 11292014 to 05032015 and 06302015

Racing Results Live Performances (Completed) 91 Purses Paid Live Performances (Actual) 91 Racing Days 91 Paid Attendance

Total Admission Tax

Telephone Fax

$15244870

101165 $20675

8138554401 8138543539

Tropical Park LLC Churchill Downs Inc

Dade County See Calders contact information for detail

Meet Period 09112014 to 10042014 and 05232015 to 06282015 at Gulfstream Park

Racing Results Live Performances (Completed) 40 Purses Paid Live Performances (Actual) 40 Racing Days 40 Paid Attendance

Total Admission Tax

$0

0 $0

32

QUARTER HORSE PERMITHOLDERS

There are five permitholders conducting quarter horse racing performances at five tracks located in the State of Florida In Fiscal Year 20142015 a total of 117 completed performances were conducted an increase of approximately 17 percent from the previous fiscal year

During Fiscal Year 20142015 handle wagered on live quarter horse performances decreased by approximately five percent Intertrack handle wagered on broadcasts of performances increased by approximately 68 percent Simulcast handle wagered on broadcasts of performances from outside the state had no changes along with intertrack simulcast handle Overall total handle increased by approximately two percent for the Florida quarter horse industry

Total quarter horse revenue to the state during Fiscal Year 20142015 increased by approximately 16 percent The quarter horse industry accounted for approximately 11 percent of Floridarsquos total revenue and 03 percent of total handle from pari-mutuel performances

Permitholders reported paying a total of $6391000 in purses For more detail on purses paid please refer to the following information by permitholder The Florida Quarter Horse Breedersrsquo and Ownersrsquo Association was able to confirm the amount of purses paid reported by Hialeah Park

The division reports only paid attendance and does not include free admissions or complimentary passes in its data

Total Performances (Completed) (1) 117 Total Paid Attendance 0 (1) Performances where eight or more races were held

Total Performances (Actual) 119

Total Racing Days 66 Total Admission Tax $0

Gretna Racing LLC Gadsden County

Website wwwcreekentertainmentcom Mailing Address Post office Box 70 Grenta Florida 32332 Telephone

Street Address 501 Racetrack Drive Gretna Florida 32332

Meet Period 07052014 to 10052014

Racing Results Live Performances (Completed) 38 Purses Paid $167000 Live Performances (Actual) 38 Racing Days 10 Paid Attendance 0

Total Admission Tax $0

8508756920

Hamilton Downs Horsetrack LLC Hamilton County

Mailing Address 6968 US Highway 129 Jasper Florida 32052-6774 Telephone

Street Address 2220 Northwest County Road 143 Jennings Florida 32053 Fax

Meet Period 06142015 to 06182015

Racing Results Live Performances (Completed) 20 Purses Paid $22000 Live Performances (Actual) 20 Racing Days 5 Paid Attendance 0

Total Admission Tax $0

3866380011

3866380033

Hialeah Park South Florida Racing Association LLC

Dade County

Website wwwhialeahparkcasinocom Telephone Mailing Address Post Office Box 158 Hialeah Florida 33011 Fax Street Address 2200 East 4th Avenue Hialeah Florida 33010

Meet Period 12262014 to 03032015

Racing Results Live Performances (Completed) 39 Purses Paid $5852000 Live Performances (Actual) 40 Racing Days 40 Paid Attendance 0

Total Admission Tax $0

3058858000 3058878006

33

Ocala Breeders Sales Company Inc Marion County

Website wwwobssalescom Telephone Mailing Address Post Office Box 99 Ocala Florida 34478-0099 Fax Street Address 1701 Southwest 60th Avenue Ocala Florida 34474-1800

Meet Period 1272015

Racing Results Live Performances (Completed) 0 Purses Paid $310000 Live Performances (Actual) 1 Racing Days 1 Paid Attendance 0

Total Admission Tax $0

3522372154 3522372357

South Marion Real Estate Holdings LLC Central Florida Gaming LLC

Marion County

Mailing Address Post Office Box 6331 Ocala Florida 34478 Telephone Street Address 6390 SE 177th Place Summerfield Florida 34491 Fax

Meet Period 07012014 to 07102014

Racing Results Live Performances (Completed) 20 Purses Paid $40000 Live Performances (Actual) 20 Racing Days 10 Paid Attendance 0

Total Admission Tax $0

3528177522 None Listed

34

~ ra- HARNESS PERMITHOLDERS

PARI-MUTUEL INDUSTRY

Pompano Park is the only permitholder conducting harness horse racing performances in the State of Florida A total of 126 completed performances including charity and scholarship performances were conducted during this past fiscal year which is the same as the previous year

During Fiscal Year 20142015 handle wagered on live harness performances increased by approximately three percent Intertrack handle wagered on broadcasts of live Florida harness performances increased by approximately 33 percent Simulcast handle wagered on broadcasts of performances from outside the state increased by approximately seven percent while intertrack simulcast handle increased by approximately six percent Overall total handle increased by approximately seven percent for the Florida harness industry

Total revenue to the state during Fiscal Year 20142015 increased by approximately four percent from the prior fiscal year The harness industry accounted for approximately 73 percent of Floridarsquos total revenue and 58 percent of total handle from pari-mutuel performances

Pompano Park reported paying $8614066 in purses For more detail on purses paid please refer to the information below The Florida Standardbred Breedersrsquo and Ownersrsquo Association was able to confirm the amount of purses paid reported by Pompano Park

The division reports only paid attendance and does not include free admissions or complimentary passes in its data

Total Performances (Completed) (1) 126 Total Paid Attendance 0 (1) Performances where eight or more races were held

Total Performances (Actual) 126

Total Racing Days 126 Total Admission Tax $0

Isle Casino and Racing at Pompano Park PPI Inc

Broward County

Website pompano-parkisleofcapricasinoscom Telephone 9549722000 MailingStreet Address 777 Isle of Capri Circle Pompano Beach Florida 33069-3104 Fax 9549700882

Meet Period 10042014 to 06272015

Racing Results Live Performances (Completed) 126 Purses Paid $8614066 Live Performances (Actual) 126 Racing Days 126 Paid Attendance 0

Total Admission Tax $0

SUMMARY

During Fiscal Year 20142015 the total handle wagered for all industries exceeded $779 million a decrease of approximately eight percent from the prior fiscal year Total pari-mutuel completed performances including charity and scholarship performances conducted during Fiscal Year 20142015 increased by approximately one percent from the previous fiscal year

The state realized revenue from performances of approximately $109 million a decrease of roughly eight percent from the prior fiscal year Of the $109 million collected greyhound permitholders accounted for 303 percent thoroughbreds for 581 percent harness for 73 percent jai alai for 32 percent and quarter horse for 11 percent

Total paid attendance decreased approximately two percent from the prior year The division reports only paid attendance and does not include free admission or complimentary passes in its data

35

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 50 national champions Florida also produced ldquoAffirmedrdquo the eleventh horse to have swept the Triple Crown (1978) OcalaMarion County Florida is home to some of the leading breeding farms in the country The industry boasts 19 classic wins (Kentucky Derby Preakness Stakes and Belmont Stakes) 26 Breedersrsquo Cup Day champions and six horses of the year

The Florida Thoroughbred Breedersrsquo and Ownersrsquo Association (FTBOA) funds the Florida-bred Stakes Program which is implemented at Floridas Thoroughbred racetracks Through a percentage of pari-mutuel handle Florida Thoroughbred permitholders contributed $7685619 to the FTBOA during Fiscal Year 20142015 The FTBOA paid out $4988595 in Breedersrsquo Awards and $1294250 through the Florida-bred Stakes Program The Florida-bred Stakes Program includes ldquoFlorida Sire Stakesrdquo at Gulfstream Park ldquoSunshine Millions Previewrdquo at Gulfstream Park West ldquoFlorida Cup Dayrdquo at Tampa Bay Downs and additional funds for supplements to Florida-bred Preferred Stakes Races during the Gulfstream and Tampa Bay Downsrsquo meets

The Florida Standardbred Breedersrsquo and Ownersrsquo Association a non-profit organization and the only organized representative of Standardbred horsemen in the State of Florida is the designated association for the allocation and distribution of funds for Florida-bred racing Promotional activities include providing breeder and stallion awards for eligible Florida-bred horses during Pompano Parkrsquos 20142015 meet as well as awards for Florida Breedersrsquo Stake races The FSBOA also inaugurated a Breeder Incentive program in 2014 with the goal of offering Standardbred breeders a financial reward for the production of Florida-bred foals This program will continue in future years 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 $1013697

Section 5502625(5)(a) Florida Statutes designates the Florida Quarter Horse Breedersrsquo and Ownersrsquo Association (FQHBOA) as the authorized organization to receive breeders and awards payments from the permitholders and make payments in accordance with Florida Statutes

By agreement Hialeah Park pays 2 percent of the total purse to FQHBOA for breedersrsquo and ownersrsquo awards This is in excess of statutory requirements Other tracks pay a sum equal to the breaks plus one percent of all pari-mutuel pools conducted during their meets for supplementing purses and prizes for the general promotion of owning and breeding quarter horses in Florida as authorized in Florida Statutes

During 20142015 $115000 was paid out to 63 ownersrsquo and breedersrsquo in awards Each fiscal year total awards have increased since itrsquos first awards in 20092010

Note This promotional program information is provided by respective Breeders and Owners Associations

36

UNIVERSITY OF FLORIDA COLLEGE OF VETERINARY MEDICINE RACING LABORATORY

The Florida Racing Laboratory in the College of Medicine at the University of Florida is an International Organization for Standardization ISO 17025 accredited laboratory that employs various procedures to detect and identify prohibited drugs medications stimulants depressants hypnotics local anesthetics and drug-masking agents in the blood urine or other bodily fluids of racing horses and greyhounds

During Fiscal Year 20142015 the Laboratory received and processed 67587 samples and performed 254238 analyses The vigilant monitoring of samples by the Laboratory serves to deter the use of prohibited drugs in racing animals in Florida

Horse UrineBlood Greyhound Urine 1 Investigative Samples Received 16337 51233 17 Samples Analyzed 16280 30340 17 Number of Analyses 76382 177815 41 Positives 163 9 NA

1 Volume Not Sufficient For Testing 21711 (424 of total number of samples received) Note From January 31 2015 through June 14 2015 there were 14509 greyhound samples collected Of this total 5296 were testable samples and 9213 were quantity not sufficient for analysis During this timeframe there were 2398 attempts to collect samples from greyhounds that did not urinate

DRUG POSITIVES FOR FISCAL YEAR 20142015

Types of Positives (ARCI Drug Class) Horse Greyhound Acepromazine metabolite (3) 5 0

Acepromazine metabolite (3) Methocarbamol (4) Phenylbutazone (na) 1 0

Benzoylecgonine (1) 0 3

Boldenone (3) 4 0

Carprofen (4) 0 1

Clenbuterol (3) 51 0

Clenbuterol (3) Flunixin (4) 1 0

Dimethylsuloxide (DMSO) (5) 15 0

Flunixin (4) 5 2

Glycopyrrolate (3) 1 0

Ibuprofen (4) Methocarbamol (4) 1 0

Isoxsuprine (4) 1 0

Methocarbamol (4) 5 0

Naproxen (4) 1 0

Naproxen (4) Phenylbutazone (na) 1 0

Phenylbutazone (NA) 56 0

Procaine (3) 2 2

Testosterone (3) 5 0

Testosterone (3) Boldenone (3) 1 0

Testosterone (3) Nandrolone (3) Dimethylsuloxide (DMSO) (5) 3 0

Theobromine (4) 0 1

Zipaterol (2) 4 0

TOTALS 163 9

Class (1) Stimulant and depressant drugs that have the highest potential to affect performance and that have no generally accepted meidcal use in the racing horse

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 horse but the pharmacology of which

suggests less potential to affect performance than drugs in Class 2 Class (4) This class includes therapeutic medications that would be expected to have less potential to affect performance than those

in Class 3 Class (5) This class includes therapeutic medications for which concentration limits have been established by the racing jurisdictions

as well as certain miscellaneous agents such as dimethylsulfoxide (DMSO) and other medications as determined by the regulatory bodies

37

F

INA

NC

IAL

ST

AT

EM

EN

TS

DIVISION OF PARI-MUTUEL WAGERING SUMMARY OF STATE REVENUE FROM PARI-MUTUEL CARDROOM

SLOT ACTIVITIES AND INDIAN GAMING COMPACT FISCAL YEAR 20142015

State Revenue From Regular Performances Tax on Attendance $ 32258 Daily License Fees 2317268 Tax on Handle 8543609

State Revenue From Pari-Mutuel Performances (1) $ 10893135

Other State Revenue Occupational Licenses $ 525302 Fingerprint Fees 235539 Escheated Tickets (2) 795228 Racing Scholarship Funds (2) 0 PMW Trust Fund - Drug Fines 87650 Miscellaneous Revenue 32581 General Revenue Fund - Other Fines 20025

Other State Revenue $ 1696325

Total Pari-Mutuel State Revenue $ 12589460

State Revenue From Cardrooms Table Fees $ 693000 Gross Receipts(3) 13589789 Occupational Licenses 184502

Total State Revenue From Cardrooms $ 14467291

State Revenue From Slots CompulsiveAddictive Gambling Fee (4) $ 1750000 Facility License Fee (4) 14000000 Slot Taxes(5) 182584841 Fingerprint Fees 30028 Occupational Licenses 337334 Miscellaneous Revenue 5572 Miscellaneous Fines 11300

Total State Revenue From Slots $ 198719075

Total State Revenue Generated From Pari-Mutuel Cardroom and Slots $ 225775826

State Revenue From Indian Gaming Compact Indian Gaming Compact (6) $ 255610619 Indian Gaming Compact Reimbursements 253772

Total State Revenue From Indian Gaming Compact $ 255864391

TOTAL STATE REVENUE GENERATED $ 481640217

(1) Daily license fees and taxes reported above reported above are amounts collected and not reflect amounts due

(2) Escheated tickets and Racing Scholarship Funds are distributed to the Department of Education

(3) One-half of cardroom gross receipts is deposited into the General Revenue Fund

(4) Both amounts include payments from Calder Casio and Race Course Gulfstream Park Racing and Casino Mardi Gras Racetrack and Gaming Center Isle Casino and Racing at Pompano Park Flagler Dog Track and Magic City Casino Miami Jai Alai and South Florida Racing Association (Hialeah Park)

(5) Slot taxes are distributed to the Department of Education

(6) Indian Gaming Compact payments are deposited into the General Revenue Fund

38

DEPARTMENT OF BUSINESS amp PROFESSIONAL REGULATION DIVISION OF PARI-MUTUEL WAGERING

BALANCE SHEET SPECIAL REVENUE FUND

FOR FISCAL YEAR ENDED JUNE 30 2015

2015 2014

ASSETS

Cash with State Treasurer Investments at cost Accounts receivable Taxes receivable Allowance for uncollectibles Interest receivable Due from state funds

$ 753311 3254344

368284 15699389

(36217) 5066

286564

$ 6567906731219

34812815266142

(32884)11371

175988

TOTAL ASSETS $ 20330741 $ 23156753

LIABILITIES amp FUND EQUITY Liabilities Accounts payable $ 98554 $ 131567 Accrued salaries 282993 245289 Due to other funds 15432 4325 Due to other state agencies 14092160 13612023 Due to general revenue 685418 665939 Compensated absences - 9313

Total Liabilities 15174556 14668455

Fund Equity Unreserved 5156185 8488298

Total Fund Equity 5156185 8488298

TOTAL LIABILITIES amp FUND EQUITY $ 20330741 $ 23156753

The financial statements and notes are for informational purposes only

39

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 2015

FINAL 2015 2014

BUDGET ACTUAL VARIANCE ACTUAL

REVENUES

Fees Charges Commissions and Sales

Licenses and Permits

Taxes

Fines Forfeits Judgments and Settlements

Interest and Dividends Net

Refunds

Miscellaneous Receipts

$ 19552155

552304

197324441

212335

29537

250000

211412

$ 19301397

712058

198093473

95112

122153

254983

31106

$ (250758) $

159754

769032

(117223)

92616

4983

(180306)

19569151

502696

190162520

116787

84893

270769

213872

Total Revenues 218132184 218610282 478098 210920688

EXPENDITURES CURRENT OPERATING

Salaries

Other Personal Services

Other Operating Expenditures

Operation of Motor Vehicles

Risk Management

State Attorney-Slots

PMW Lab Services

PMW Compliance System

TrDMSHR SVCSSTW Contract

Cardroom Tax Distribution

Other Contracted Services

Compulsive Gambling Prevention

Racing Animal Med Research

OPERATING CAPITAL OUTLAY

Acquisition of Motor Vehicles

Assessment for Fingerprinting

Service Charge to General Revenue

Refunds

Transfer to FDLE Slots Investigation

Transfers to Other Funds

Transfers to General Revenue

7104979 1677615 976075 81743

169792 222971

2266000 296476 58635

1800000 141731 930000 100000

23895 24802

460400 3150000 164650

‐188594212

27000000

6494226 1465527 842849 61944

169792 222971

2266000

246396 58635

1701933 29530

930000 93633 12523 20385

374197 2859023

13173 -

184079657

20000000

610753

212087

133226

19799

-

-

-

50080

-

98067

112201

0

6367

11372

4417

86203

290977

151477

-

4514555

7000000

6429448

1237420

736549

78141

105689

208651

2266000

246415

57114

1658542

31082

600000

100000

32240

54798

320769

2937007

132397

-

175530395

18500000

Total Expenditures 235243976 221942395 13301581 211262657

Excess (Deficiency) of Revenues Over (Under) Expenditures

FUND BALANCE JULY 1 2014

(17111792)

8488298

(3332113)

8488298

(12823484)

-

(341969)

8830267

FUND BALANCE JUNE 30 2015 $ (8623494) $ 5156185 $ (12823484) $ 8488298 (1) (1)

(1) Does not include budget of $37000000 for category 190000 Investments Actual expenditures for category 190000 were closed into the investment account

The financial statements and notes are for informational purposes only

40

CA

RD

RO

OM

PA

RI-

MU

TU

EL

AN

DS

LO

T S

TA

TU

TE

MA

TR

IX

STATUTE TOPIC GREYHOUND JAI ALAI THOROUGHBRED HARNESS QUARTER HORSE

FEES $80 per race $40 per game $100 per race $100 per race $100 per race

Daily License Fees On Live

On-track Handle

5500951(1)(a) FS 5500951(1)(a) FS 5500951(1)(a) FS 5500951(1)(a) FS 5500951(1)(a) FS

$80 per race but not to exceed $40 per game but not to exceed $100 per race but not to exceed $100 race but not to exceed $500 $100 per race but not to exceed Daily License $500 per day $500 per day $500 per day per day $500 per day

Fees On Simulcast Handle

5500951(1)(a) FS 5500951(1)(a) FS 5500951(1)(a) FS 5500951(1)(a) FS 5500951(1)(a) FS

OUTS (ESCHEATS)

Live On-track Handle

Paid to the state of Florida 5501645(2) FS

Paid to the state of Florida 5501645(2) FS

Retained by permitholder 5502633(3) FS

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)

FS FS

Escheats from Arabian races are paid to Florida Arabian Horse Racing Promotion Account 5502633(2)(c) FS

TAXES

Tax On Admissions

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a) FS

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c) FS

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a) FS

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c) FS

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a) FS

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c) FS

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a) FS

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c) FS

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a) FS

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c) FS

Tax On Live On-track Handle

55 of handle except for charity perfomances which is 76 of handle 5500951(3)(b)1 FS

Effective July 1 2000 a permitholder may not be taxed at a higher rate than 2 5500951(3)(d) FS

05 of handle 55009515(2)(a) FS

05 of handle 55009512(2)(a) FS

1 of handle 5500951(3)(a) FS

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) FS

Allows permitholders to receive jai alai games from out-of-state and are subject to taxation under 5500951 and 55009511 5503551(4) FS

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) FS

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) FS

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) FS

This matrix represents a summary of 2014 Statutes Please refer to the cite noted by statutory topic for specific language governing pari-mutuel wagering

41

STATUTE TOPIC GREYHOUND JAI ALAI THOROUGHBRED HARNESS QUARTER HORSE

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 5500951(3)(b)1 and 5500951(3)(c)1 FS

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 FS

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 FS

39 of intertrack and intertrack simulcast handle for greyhound permitholders located in the same market area specified in 550615(9) 5500951(3)(c)2 FS

71 of intertrack and intertrack simulcast handle 5500951(3)(b)2 and 5500951(3)(c)1 FS

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 FS

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) FS

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

2 of intertrack handle 5500951(3)(c)1 FS

24 of intertrack simulcast handle 5500951(3)(c)1 and 55009515(5) FS

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 FS

05 of intertrack simulcast handle if guest track is a thoroughbred track located more than 35 miles from host track 55009515(5) FS

33 of intertrack handle 5500951(3)(c)1 FS

15 of intertrack simulcast handle 5500951(3)(c)1 FS

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 FS

2 of intertrack handle 5500951(3)(c)1 FS

24 of intertrack simulcast handle 5500951(3)(c)1 and 55009515(5) FS

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 FS

Year then tax on handle is 23 5500951(3)(c)2 FS

CHARITY PERFORMANCES

Maximum of five days Maximum of five days Maximum of five days Maximum of five days Maximum of five days 5500351(1) FS 5500351(1) FS 5500351(1) FS 5500351(1) FS 5500351(1) FS

Permitholders are allowed to Permitholders are allowed to One additional scholarship day to conduct one additional day to be conduct two additional tracks located in Hillsborough designated as ldquoGreyhound Adopt- performances known as ldquoRetired County for the benefit of Pasco-A-Pet Day Proceeds are paid to Jai Alai Playersrsquo Charity Dayrdquo for a Hernando Community College bona fide organizations that fund to benefit retired jai alai 5500351(6)(a) and promote the adoption of players 5500351(8) FS 5500351(6)(b) FS greyhounds 5501648(2) FS

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 FS

This matrix represents a summary of 2014 Statutes Please refer to the cite noted by statutory topic for specific language governing pari-mutuel wagering

42

STATUTE TOPIC GREYHOUND JAI ALAI THOROUGHBRED HARNESS QUARTER HORSE

TAX CREDITS amp EXEMPTIONS

(excluding charity performances

unless otherwise noted)

Tax exemption of $360000 per state fiscal year or $500000 for three permitholders that held a full live schedule in 1995 and closest to another state authorizing greyhound racing 55009514(1) FS

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) FS

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 is paid directly to the Jockeys Guild by the permitholders 55009515(6) FS

Tax credit each state fiscal year equal to daily license fee on live races in previous state fiscal year 5500951(1)(a) FS

Allows each permitholder that cannot utilize the full amount of the tax exemption or daily license fee tax creditelect once per state fiscal year to transfer the unused portion to a greyhound permitholder acting as a host track for intertrack wagering 5500951(1)(b) FS

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 FS

$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 FS

Tax credit each state fiscal year in an amount equal to the amount remitted in escheated tickets in prior state fiscal year 5501647 FS

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) FS

This matrix represents a summary of 2014 Statutes Please refer to the cite noted by statutory topic for specific language governing pari-mutuel wagering

43

STATUTE TOPIC STATUTE REFERENCE SUMMARY

FEES

Cardroom Table Fees 849086(5)(d) FS Annual fee for each facility is $1000 for each table to be operated at the cardroom

TAXES

Tax On Cardroom Gross Receipts

849086(13)(a) FS

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts Pursuant to Section 849086(13)(c) FS one-half credited to Pari-Mutuel Wagering Trust Fund and one-half being credited to the General Revenue Fund

Tax On Admissions 849086(13)(b) FS

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

FINES

Administrative Fine 849086(14)(c) FS An administrative fine up to $1000 for each violation may be imposed on any person who has violated or failed to comply with the provisions of Section 849086 FS

ANNUAL DISBURSEMENT TO COUNTIES AND MUNICIPALITIES

Annual Disbursement To Counties and Municipalities

849086(13)(h) FS One-quarter of moneys deposited into the Pari-Mutuel Wagering Trust Fund shall by October 1 of each year be distributed to the local counties or municipalities where the approved cardrooms are located

This matrix represents a summary of 2014 Statutes Please refer to the cite noted by statutory topic for specific language governing operation of cardooms

44

STATUTE TOPIC STATUTE REFERENCE SUMMARY

FEES

Slot License Fee 551106(1)(a) FS Annual fee for each slot machine facility is $2 million paid with the initial license application and annual 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 551106(3) FS

The tax rate on slot machine revenues is 35 Payment for the tax on slot machine revenues shall be remitted by 3 pm on the 5th day of each calendar month for taxes imposed and collected for the preceding calendar month If the 5th day of the calendar month falls on a weekend payments shall be remitted by 3 pm the first Monday following the weekend

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 for 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 Penalties

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 2014 Statutes Please refer to the cite noted by statutory topic for specific language governing slot operations

45

  • Table of Contents 2014-2015
  • Overview 2014-15
  • Division overview 1415
  • Events Shaping 2014-15
  • Fiscal Years Comparative Data 2014-15
  • PMW Graphs 2014-2015
  • PMW Handle Statistics 2014 2015
  • Guest Handle by Host 2014-2015
  • 20142015 Charity-scholarship
  • Cardroom Statistics 2014-2015
  • Cardroom Revenue 2014 2015
  • Slot Comparative Data 2014-2015
  • Daily revenue per machine 14-15
  • 2014-15 permitholder map for report
  • Permitholder Contact Operating In 84rd annual rpt
  • Promotional Programs for FL Horses 20142015
  • Drug Positives for 2014-15
  • Summary of State Revenue 2014-2015 (Final
  • PMW 06 30 15 Final Report
  • PMW Statute Matrix 2014-2015
  • Cardroom Statute Matrix 2014-2015
  • Slot Statute Matrix 20142015
  • Annual Report Cover 2416pdf
    • Florida Department of Business and Professional Regulation
Page 37: Division of Pari-Mutuel Wagering Annual Report …...2016/03/07  · This annual report encompasses the fiscal year which began July 1, 2014, and ended June 30, 2015. This is the 84th

QUARTER HORSE PERMITHOLDERS

There are five permitholders conducting quarter horse racing performances at five tracks located in the State of Florida In Fiscal Year 20142015 a total of 117 completed performances were conducted an increase of approximately 17 percent from the previous fiscal year

During Fiscal Year 20142015 handle wagered on live quarter horse performances decreased by approximately five percent Intertrack handle wagered on broadcasts of performances increased by approximately 68 percent Simulcast handle wagered on broadcasts of performances from outside the state had no changes along with intertrack simulcast handle Overall total handle increased by approximately two percent for the Florida quarter horse industry

Total quarter horse revenue to the state during Fiscal Year 20142015 increased by approximately 16 percent The quarter horse industry accounted for approximately 11 percent of Floridarsquos total revenue and 03 percent of total handle from pari-mutuel performances

Permitholders reported paying a total of $6391000 in purses For more detail on purses paid please refer to the following information by permitholder The Florida Quarter Horse Breedersrsquo and Ownersrsquo Association was able to confirm the amount of purses paid reported by Hialeah Park

The division reports only paid attendance and does not include free admissions or complimentary passes in its data

Total Performances (Completed) (1) 117 Total Paid Attendance 0 (1) Performances where eight or more races were held

Total Performances (Actual) 119

Total Racing Days 66 Total Admission Tax $0

Gretna Racing LLC Gadsden County

Website wwwcreekentertainmentcom Mailing Address Post office Box 70 Grenta Florida 32332 Telephone

Street Address 501 Racetrack Drive Gretna Florida 32332

Meet Period 07052014 to 10052014

Racing Results Live Performances (Completed) 38 Purses Paid $167000 Live Performances (Actual) 38 Racing Days 10 Paid Attendance 0

Total Admission Tax $0

8508756920

Hamilton Downs Horsetrack LLC Hamilton County

Mailing Address 6968 US Highway 129 Jasper Florida 32052-6774 Telephone

Street Address 2220 Northwest County Road 143 Jennings Florida 32053 Fax

Meet Period 06142015 to 06182015

Racing Results Live Performances (Completed) 20 Purses Paid $22000 Live Performances (Actual) 20 Racing Days 5 Paid Attendance 0

Total Admission Tax $0

3866380011

3866380033

Hialeah Park South Florida Racing Association LLC

Dade County

Website wwwhialeahparkcasinocom Telephone Mailing Address Post Office Box 158 Hialeah Florida 33011 Fax Street Address 2200 East 4th Avenue Hialeah Florida 33010

Meet Period 12262014 to 03032015

Racing Results Live Performances (Completed) 39 Purses Paid $5852000 Live Performances (Actual) 40 Racing Days 40 Paid Attendance 0

Total Admission Tax $0

3058858000 3058878006

33

Ocala Breeders Sales Company Inc Marion County

Website wwwobssalescom Telephone Mailing Address Post Office Box 99 Ocala Florida 34478-0099 Fax Street Address 1701 Southwest 60th Avenue Ocala Florida 34474-1800

Meet Period 1272015

Racing Results Live Performances (Completed) 0 Purses Paid $310000 Live Performances (Actual) 1 Racing Days 1 Paid Attendance 0

Total Admission Tax $0

3522372154 3522372357

South Marion Real Estate Holdings LLC Central Florida Gaming LLC

Marion County

Mailing Address Post Office Box 6331 Ocala Florida 34478 Telephone Street Address 6390 SE 177th Place Summerfield Florida 34491 Fax

Meet Period 07012014 to 07102014

Racing Results Live Performances (Completed) 20 Purses Paid $40000 Live Performances (Actual) 20 Racing Days 10 Paid Attendance 0

Total Admission Tax $0

3528177522 None Listed

34

~ ra- HARNESS PERMITHOLDERS

PARI-MUTUEL INDUSTRY

Pompano Park is the only permitholder conducting harness horse racing performances in the State of Florida A total of 126 completed performances including charity and scholarship performances were conducted during this past fiscal year which is the same as the previous year

During Fiscal Year 20142015 handle wagered on live harness performances increased by approximately three percent Intertrack handle wagered on broadcasts of live Florida harness performances increased by approximately 33 percent Simulcast handle wagered on broadcasts of performances from outside the state increased by approximately seven percent while intertrack simulcast handle increased by approximately six percent Overall total handle increased by approximately seven percent for the Florida harness industry

Total revenue to the state during Fiscal Year 20142015 increased by approximately four percent from the prior fiscal year The harness industry accounted for approximately 73 percent of Floridarsquos total revenue and 58 percent of total handle from pari-mutuel performances

Pompano Park reported paying $8614066 in purses For more detail on purses paid please refer to the information below The Florida Standardbred Breedersrsquo and Ownersrsquo Association was able to confirm the amount of purses paid reported by Pompano Park

The division reports only paid attendance and does not include free admissions or complimentary passes in its data

Total Performances (Completed) (1) 126 Total Paid Attendance 0 (1) Performances where eight or more races were held

Total Performances (Actual) 126

Total Racing Days 126 Total Admission Tax $0

Isle Casino and Racing at Pompano Park PPI Inc

Broward County

Website pompano-parkisleofcapricasinoscom Telephone 9549722000 MailingStreet Address 777 Isle of Capri Circle Pompano Beach Florida 33069-3104 Fax 9549700882

Meet Period 10042014 to 06272015

Racing Results Live Performances (Completed) 126 Purses Paid $8614066 Live Performances (Actual) 126 Racing Days 126 Paid Attendance 0

Total Admission Tax $0

SUMMARY

During Fiscal Year 20142015 the total handle wagered for all industries exceeded $779 million a decrease of approximately eight percent from the prior fiscal year Total pari-mutuel completed performances including charity and scholarship performances conducted during Fiscal Year 20142015 increased by approximately one percent from the previous fiscal year

The state realized revenue from performances of approximately $109 million a decrease of roughly eight percent from the prior fiscal year Of the $109 million collected greyhound permitholders accounted for 303 percent thoroughbreds for 581 percent harness for 73 percent jai alai for 32 percent and quarter horse for 11 percent

Total paid attendance decreased approximately two percent from the prior year The division reports only paid attendance and does not include free admission or complimentary passes in its data

35

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 50 national champions Florida also produced ldquoAffirmedrdquo the eleventh horse to have swept the Triple Crown (1978) OcalaMarion County Florida is home to some of the leading breeding farms in the country The industry boasts 19 classic wins (Kentucky Derby Preakness Stakes and Belmont Stakes) 26 Breedersrsquo Cup Day champions and six horses of the year

The Florida Thoroughbred Breedersrsquo and Ownersrsquo Association (FTBOA) funds the Florida-bred Stakes Program which is implemented at Floridas Thoroughbred racetracks Through a percentage of pari-mutuel handle Florida Thoroughbred permitholders contributed $7685619 to the FTBOA during Fiscal Year 20142015 The FTBOA paid out $4988595 in Breedersrsquo Awards and $1294250 through the Florida-bred Stakes Program The Florida-bred Stakes Program includes ldquoFlorida Sire Stakesrdquo at Gulfstream Park ldquoSunshine Millions Previewrdquo at Gulfstream Park West ldquoFlorida Cup Dayrdquo at Tampa Bay Downs and additional funds for supplements to Florida-bred Preferred Stakes Races during the Gulfstream and Tampa Bay Downsrsquo meets

The Florida Standardbred Breedersrsquo and Ownersrsquo Association a non-profit organization and the only organized representative of Standardbred horsemen in the State of Florida is the designated association for the allocation and distribution of funds for Florida-bred racing Promotional activities include providing breeder and stallion awards for eligible Florida-bred horses during Pompano Parkrsquos 20142015 meet as well as awards for Florida Breedersrsquo Stake races The FSBOA also inaugurated a Breeder Incentive program in 2014 with the goal of offering Standardbred breeders a financial reward for the production of Florida-bred foals This program will continue in future years 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 $1013697

Section 5502625(5)(a) Florida Statutes designates the Florida Quarter Horse Breedersrsquo and Ownersrsquo Association (FQHBOA) as the authorized organization to receive breeders and awards payments from the permitholders and make payments in accordance with Florida Statutes

By agreement Hialeah Park pays 2 percent of the total purse to FQHBOA for breedersrsquo and ownersrsquo awards This is in excess of statutory requirements Other tracks pay a sum equal to the breaks plus one percent of all pari-mutuel pools conducted during their meets for supplementing purses and prizes for the general promotion of owning and breeding quarter horses in Florida as authorized in Florida Statutes

During 20142015 $115000 was paid out to 63 ownersrsquo and breedersrsquo in awards Each fiscal year total awards have increased since itrsquos first awards in 20092010

Note This promotional program information is provided by respective Breeders and Owners Associations

36

UNIVERSITY OF FLORIDA COLLEGE OF VETERINARY MEDICINE RACING LABORATORY

The Florida Racing Laboratory in the College of Medicine at the University of Florida is an International Organization for Standardization ISO 17025 accredited laboratory that employs various procedures to detect and identify prohibited drugs medications stimulants depressants hypnotics local anesthetics and drug-masking agents in the blood urine or other bodily fluids of racing horses and greyhounds

During Fiscal Year 20142015 the Laboratory received and processed 67587 samples and performed 254238 analyses The vigilant monitoring of samples by the Laboratory serves to deter the use of prohibited drugs in racing animals in Florida

Horse UrineBlood Greyhound Urine 1 Investigative Samples Received 16337 51233 17 Samples Analyzed 16280 30340 17 Number of Analyses 76382 177815 41 Positives 163 9 NA

1 Volume Not Sufficient For Testing 21711 (424 of total number of samples received) Note From January 31 2015 through June 14 2015 there were 14509 greyhound samples collected Of this total 5296 were testable samples and 9213 were quantity not sufficient for analysis During this timeframe there were 2398 attempts to collect samples from greyhounds that did not urinate

DRUG POSITIVES FOR FISCAL YEAR 20142015

Types of Positives (ARCI Drug Class) Horse Greyhound Acepromazine metabolite (3) 5 0

Acepromazine metabolite (3) Methocarbamol (4) Phenylbutazone (na) 1 0

Benzoylecgonine (1) 0 3

Boldenone (3) 4 0

Carprofen (4) 0 1

Clenbuterol (3) 51 0

Clenbuterol (3) Flunixin (4) 1 0

Dimethylsuloxide (DMSO) (5) 15 0

Flunixin (4) 5 2

Glycopyrrolate (3) 1 0

Ibuprofen (4) Methocarbamol (4) 1 0

Isoxsuprine (4) 1 0

Methocarbamol (4) 5 0

Naproxen (4) 1 0

Naproxen (4) Phenylbutazone (na) 1 0

Phenylbutazone (NA) 56 0

Procaine (3) 2 2

Testosterone (3) 5 0

Testosterone (3) Boldenone (3) 1 0

Testosterone (3) Nandrolone (3) Dimethylsuloxide (DMSO) (5) 3 0

Theobromine (4) 0 1

Zipaterol (2) 4 0

TOTALS 163 9

Class (1) Stimulant and depressant drugs that have the highest potential to affect performance and that have no generally accepted meidcal use in the racing horse

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 horse but the pharmacology of which

suggests less potential to affect performance than drugs in Class 2 Class (4) This class includes therapeutic medications that would be expected to have less potential to affect performance than those

in Class 3 Class (5) This class includes therapeutic medications for which concentration limits have been established by the racing jurisdictions

as well as certain miscellaneous agents such as dimethylsulfoxide (DMSO) and other medications as determined by the regulatory bodies

37

F

INA

NC

IAL

ST

AT

EM

EN

TS

DIVISION OF PARI-MUTUEL WAGERING SUMMARY OF STATE REVENUE FROM PARI-MUTUEL CARDROOM

SLOT ACTIVITIES AND INDIAN GAMING COMPACT FISCAL YEAR 20142015

State Revenue From Regular Performances Tax on Attendance $ 32258 Daily License Fees 2317268 Tax on Handle 8543609

State Revenue From Pari-Mutuel Performances (1) $ 10893135

Other State Revenue Occupational Licenses $ 525302 Fingerprint Fees 235539 Escheated Tickets (2) 795228 Racing Scholarship Funds (2) 0 PMW Trust Fund - Drug Fines 87650 Miscellaneous Revenue 32581 General Revenue Fund - Other Fines 20025

Other State Revenue $ 1696325

Total Pari-Mutuel State Revenue $ 12589460

State Revenue From Cardrooms Table Fees $ 693000 Gross Receipts(3) 13589789 Occupational Licenses 184502

Total State Revenue From Cardrooms $ 14467291

State Revenue From Slots CompulsiveAddictive Gambling Fee (4) $ 1750000 Facility License Fee (4) 14000000 Slot Taxes(5) 182584841 Fingerprint Fees 30028 Occupational Licenses 337334 Miscellaneous Revenue 5572 Miscellaneous Fines 11300

Total State Revenue From Slots $ 198719075

Total State Revenue Generated From Pari-Mutuel Cardroom and Slots $ 225775826

State Revenue From Indian Gaming Compact Indian Gaming Compact (6) $ 255610619 Indian Gaming Compact Reimbursements 253772

Total State Revenue From Indian Gaming Compact $ 255864391

TOTAL STATE REVENUE GENERATED $ 481640217

(1) Daily license fees and taxes reported above reported above are amounts collected and not reflect amounts due

(2) Escheated tickets and Racing Scholarship Funds are distributed to the Department of Education

(3) One-half of cardroom gross receipts is deposited into the General Revenue Fund

(4) Both amounts include payments from Calder Casio and Race Course Gulfstream Park Racing and Casino Mardi Gras Racetrack and Gaming Center Isle Casino and Racing at Pompano Park Flagler Dog Track and Magic City Casino Miami Jai Alai and South Florida Racing Association (Hialeah Park)

(5) Slot taxes are distributed to the Department of Education

(6) Indian Gaming Compact payments are deposited into the General Revenue Fund

38

DEPARTMENT OF BUSINESS amp PROFESSIONAL REGULATION DIVISION OF PARI-MUTUEL WAGERING

BALANCE SHEET SPECIAL REVENUE FUND

FOR FISCAL YEAR ENDED JUNE 30 2015

2015 2014

ASSETS

Cash with State Treasurer Investments at cost Accounts receivable Taxes receivable Allowance for uncollectibles Interest receivable Due from state funds

$ 753311 3254344

368284 15699389

(36217) 5066

286564

$ 6567906731219

34812815266142

(32884)11371

175988

TOTAL ASSETS $ 20330741 $ 23156753

LIABILITIES amp FUND EQUITY Liabilities Accounts payable $ 98554 $ 131567 Accrued salaries 282993 245289 Due to other funds 15432 4325 Due to other state agencies 14092160 13612023 Due to general revenue 685418 665939 Compensated absences - 9313

Total Liabilities 15174556 14668455

Fund Equity Unreserved 5156185 8488298

Total Fund Equity 5156185 8488298

TOTAL LIABILITIES amp FUND EQUITY $ 20330741 $ 23156753

The financial statements and notes are for informational purposes only

39

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 2015

FINAL 2015 2014

BUDGET ACTUAL VARIANCE ACTUAL

REVENUES

Fees Charges Commissions and Sales

Licenses and Permits

Taxes

Fines Forfeits Judgments and Settlements

Interest and Dividends Net

Refunds

Miscellaneous Receipts

$ 19552155

552304

197324441

212335

29537

250000

211412

$ 19301397

712058

198093473

95112

122153

254983

31106

$ (250758) $

159754

769032

(117223)

92616

4983

(180306)

19569151

502696

190162520

116787

84893

270769

213872

Total Revenues 218132184 218610282 478098 210920688

EXPENDITURES CURRENT OPERATING

Salaries

Other Personal Services

Other Operating Expenditures

Operation of Motor Vehicles

Risk Management

State Attorney-Slots

PMW Lab Services

PMW Compliance System

TrDMSHR SVCSSTW Contract

Cardroom Tax Distribution

Other Contracted Services

Compulsive Gambling Prevention

Racing Animal Med Research

OPERATING CAPITAL OUTLAY

Acquisition of Motor Vehicles

Assessment for Fingerprinting

Service Charge to General Revenue

Refunds

Transfer to FDLE Slots Investigation

Transfers to Other Funds

Transfers to General Revenue

7104979 1677615 976075 81743

169792 222971

2266000 296476 58635

1800000 141731 930000 100000

23895 24802

460400 3150000 164650

‐188594212

27000000

6494226 1465527 842849 61944

169792 222971

2266000

246396 58635

1701933 29530

930000 93633 12523 20385

374197 2859023

13173 -

184079657

20000000

610753

212087

133226

19799

-

-

-

50080

-

98067

112201

0

6367

11372

4417

86203

290977

151477

-

4514555

7000000

6429448

1237420

736549

78141

105689

208651

2266000

246415

57114

1658542

31082

600000

100000

32240

54798

320769

2937007

132397

-

175530395

18500000

Total Expenditures 235243976 221942395 13301581 211262657

Excess (Deficiency) of Revenues Over (Under) Expenditures

FUND BALANCE JULY 1 2014

(17111792)

8488298

(3332113)

8488298

(12823484)

-

(341969)

8830267

FUND BALANCE JUNE 30 2015 $ (8623494) $ 5156185 $ (12823484) $ 8488298 (1) (1)

(1) Does not include budget of $37000000 for category 190000 Investments Actual expenditures for category 190000 were closed into the investment account

The financial statements and notes are for informational purposes only

40

CA

RD

RO

OM

PA

RI-

MU

TU

EL

AN

DS

LO

T S

TA

TU

TE

MA

TR

IX

STATUTE TOPIC GREYHOUND JAI ALAI THOROUGHBRED HARNESS QUARTER HORSE

FEES $80 per race $40 per game $100 per race $100 per race $100 per race

Daily License Fees On Live

On-track Handle

5500951(1)(a) FS 5500951(1)(a) FS 5500951(1)(a) FS 5500951(1)(a) FS 5500951(1)(a) FS

$80 per race but not to exceed $40 per game but not to exceed $100 per race but not to exceed $100 race but not to exceed $500 $100 per race but not to exceed Daily License $500 per day $500 per day $500 per day per day $500 per day

Fees On Simulcast Handle

5500951(1)(a) FS 5500951(1)(a) FS 5500951(1)(a) FS 5500951(1)(a) FS 5500951(1)(a) FS

OUTS (ESCHEATS)

Live On-track Handle

Paid to the state of Florida 5501645(2) FS

Paid to the state of Florida 5501645(2) FS

Retained by permitholder 5502633(3) FS

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)

FS FS

Escheats from Arabian races are paid to Florida Arabian Horse Racing Promotion Account 5502633(2)(c) FS

TAXES

Tax On Admissions

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a) FS

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c) FS

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a) FS

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c) FS

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a) FS

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c) FS

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a) FS

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c) FS

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a) FS

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c) FS

Tax On Live On-track Handle

55 of handle except for charity perfomances which is 76 of handle 5500951(3)(b)1 FS

Effective July 1 2000 a permitholder may not be taxed at a higher rate than 2 5500951(3)(d) FS

05 of handle 55009515(2)(a) FS

05 of handle 55009512(2)(a) FS

1 of handle 5500951(3)(a) FS

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) FS

Allows permitholders to receive jai alai games from out-of-state and are subject to taxation under 5500951 and 55009511 5503551(4) FS

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) FS

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) FS

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) FS

This matrix represents a summary of 2014 Statutes Please refer to the cite noted by statutory topic for specific language governing pari-mutuel wagering

41

STATUTE TOPIC GREYHOUND JAI ALAI THOROUGHBRED HARNESS QUARTER HORSE

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 5500951(3)(b)1 and 5500951(3)(c)1 FS

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 FS

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 FS

39 of intertrack and intertrack simulcast handle for greyhound permitholders located in the same market area specified in 550615(9) 5500951(3)(c)2 FS

71 of intertrack and intertrack simulcast handle 5500951(3)(b)2 and 5500951(3)(c)1 FS

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 FS

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) FS

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

2 of intertrack handle 5500951(3)(c)1 FS

24 of intertrack simulcast handle 5500951(3)(c)1 and 55009515(5) FS

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 FS

05 of intertrack simulcast handle if guest track is a thoroughbred track located more than 35 miles from host track 55009515(5) FS

33 of intertrack handle 5500951(3)(c)1 FS

15 of intertrack simulcast handle 5500951(3)(c)1 FS

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 FS

2 of intertrack handle 5500951(3)(c)1 FS

24 of intertrack simulcast handle 5500951(3)(c)1 and 55009515(5) FS

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 FS

Year then tax on handle is 23 5500951(3)(c)2 FS

CHARITY PERFORMANCES

Maximum of five days Maximum of five days Maximum of five days Maximum of five days Maximum of five days 5500351(1) FS 5500351(1) FS 5500351(1) FS 5500351(1) FS 5500351(1) FS

Permitholders are allowed to Permitholders are allowed to One additional scholarship day to conduct one additional day to be conduct two additional tracks located in Hillsborough designated as ldquoGreyhound Adopt- performances known as ldquoRetired County for the benefit of Pasco-A-Pet Day Proceeds are paid to Jai Alai Playersrsquo Charity Dayrdquo for a Hernando Community College bona fide organizations that fund to benefit retired jai alai 5500351(6)(a) and promote the adoption of players 5500351(8) FS 5500351(6)(b) FS greyhounds 5501648(2) FS

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 FS

This matrix represents a summary of 2014 Statutes Please refer to the cite noted by statutory topic for specific language governing pari-mutuel wagering

42

STATUTE TOPIC GREYHOUND JAI ALAI THOROUGHBRED HARNESS QUARTER HORSE

TAX CREDITS amp EXEMPTIONS

(excluding charity performances

unless otherwise noted)

Tax exemption of $360000 per state fiscal year or $500000 for three permitholders that held a full live schedule in 1995 and closest to another state authorizing greyhound racing 55009514(1) FS

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) FS

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 is paid directly to the Jockeys Guild by the permitholders 55009515(6) FS

Tax credit each state fiscal year equal to daily license fee on live races in previous state fiscal year 5500951(1)(a) FS

Allows each permitholder that cannot utilize the full amount of the tax exemption or daily license fee tax creditelect once per state fiscal year to transfer the unused portion to a greyhound permitholder acting as a host track for intertrack wagering 5500951(1)(b) FS

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 FS

$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 FS

Tax credit each state fiscal year in an amount equal to the amount remitted in escheated tickets in prior state fiscal year 5501647 FS

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) FS

This matrix represents a summary of 2014 Statutes Please refer to the cite noted by statutory topic for specific language governing pari-mutuel wagering

43

STATUTE TOPIC STATUTE REFERENCE SUMMARY

FEES

Cardroom Table Fees 849086(5)(d) FS Annual fee for each facility is $1000 for each table to be operated at the cardroom

TAXES

Tax On Cardroom Gross Receipts

849086(13)(a) FS

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts Pursuant to Section 849086(13)(c) FS one-half credited to Pari-Mutuel Wagering Trust Fund and one-half being credited to the General Revenue Fund

Tax On Admissions 849086(13)(b) FS

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

FINES

Administrative Fine 849086(14)(c) FS An administrative fine up to $1000 for each violation may be imposed on any person who has violated or failed to comply with the provisions of Section 849086 FS

ANNUAL DISBURSEMENT TO COUNTIES AND MUNICIPALITIES

Annual Disbursement To Counties and Municipalities

849086(13)(h) FS One-quarter of moneys deposited into the Pari-Mutuel Wagering Trust Fund shall by October 1 of each year be distributed to the local counties or municipalities where the approved cardrooms are located

This matrix represents a summary of 2014 Statutes Please refer to the cite noted by statutory topic for specific language governing operation of cardooms

44

STATUTE TOPIC STATUTE REFERENCE SUMMARY

FEES

Slot License Fee 551106(1)(a) FS Annual fee for each slot machine facility is $2 million paid with the initial license application and annual 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 551106(3) FS

The tax rate on slot machine revenues is 35 Payment for the tax on slot machine revenues shall be remitted by 3 pm on the 5th day of each calendar month for taxes imposed and collected for the preceding calendar month If the 5th day of the calendar month falls on a weekend payments shall be remitted by 3 pm the first Monday following the weekend

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 for 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 Penalties

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 2014 Statutes Please refer to the cite noted by statutory topic for specific language governing slot operations

45

  • Table of Contents 2014-2015
  • Overview 2014-15
  • Division overview 1415
  • Events Shaping 2014-15
  • Fiscal Years Comparative Data 2014-15
  • PMW Graphs 2014-2015
  • PMW Handle Statistics 2014 2015
  • Guest Handle by Host 2014-2015
  • 20142015 Charity-scholarship
  • Cardroom Statistics 2014-2015
  • Cardroom Revenue 2014 2015
  • Slot Comparative Data 2014-2015
  • Daily revenue per machine 14-15
  • 2014-15 permitholder map for report
  • Permitholder Contact Operating In 84rd annual rpt
  • Promotional Programs for FL Horses 20142015
  • Drug Positives for 2014-15
  • Summary of State Revenue 2014-2015 (Final
  • PMW 06 30 15 Final Report
  • PMW Statute Matrix 2014-2015
  • Cardroom Statute Matrix 2014-2015
  • Slot Statute Matrix 20142015
  • Annual Report Cover 2416pdf
    • Florida Department of Business and Professional Regulation
Page 38: Division of Pari-Mutuel Wagering Annual Report …...2016/03/07  · This annual report encompasses the fiscal year which began July 1, 2014, and ended June 30, 2015. This is the 84th

Ocala Breeders Sales Company Inc Marion County

Website wwwobssalescom Telephone Mailing Address Post Office Box 99 Ocala Florida 34478-0099 Fax Street Address 1701 Southwest 60th Avenue Ocala Florida 34474-1800

Meet Period 1272015

Racing Results Live Performances (Completed) 0 Purses Paid $310000 Live Performances (Actual) 1 Racing Days 1 Paid Attendance 0

Total Admission Tax $0

3522372154 3522372357

South Marion Real Estate Holdings LLC Central Florida Gaming LLC

Marion County

Mailing Address Post Office Box 6331 Ocala Florida 34478 Telephone Street Address 6390 SE 177th Place Summerfield Florida 34491 Fax

Meet Period 07012014 to 07102014

Racing Results Live Performances (Completed) 20 Purses Paid $40000 Live Performances (Actual) 20 Racing Days 10 Paid Attendance 0

Total Admission Tax $0

3528177522 None Listed

34

~ ra- HARNESS PERMITHOLDERS

PARI-MUTUEL INDUSTRY

Pompano Park is the only permitholder conducting harness horse racing performances in the State of Florida A total of 126 completed performances including charity and scholarship performances were conducted during this past fiscal year which is the same as the previous year

During Fiscal Year 20142015 handle wagered on live harness performances increased by approximately three percent Intertrack handle wagered on broadcasts of live Florida harness performances increased by approximately 33 percent Simulcast handle wagered on broadcasts of performances from outside the state increased by approximately seven percent while intertrack simulcast handle increased by approximately six percent Overall total handle increased by approximately seven percent for the Florida harness industry

Total revenue to the state during Fiscal Year 20142015 increased by approximately four percent from the prior fiscal year The harness industry accounted for approximately 73 percent of Floridarsquos total revenue and 58 percent of total handle from pari-mutuel performances

Pompano Park reported paying $8614066 in purses For more detail on purses paid please refer to the information below The Florida Standardbred Breedersrsquo and Ownersrsquo Association was able to confirm the amount of purses paid reported by Pompano Park

The division reports only paid attendance and does not include free admissions or complimentary passes in its data

Total Performances (Completed) (1) 126 Total Paid Attendance 0 (1) Performances where eight or more races were held

Total Performances (Actual) 126

Total Racing Days 126 Total Admission Tax $0

Isle Casino and Racing at Pompano Park PPI Inc

Broward County

Website pompano-parkisleofcapricasinoscom Telephone 9549722000 MailingStreet Address 777 Isle of Capri Circle Pompano Beach Florida 33069-3104 Fax 9549700882

Meet Period 10042014 to 06272015

Racing Results Live Performances (Completed) 126 Purses Paid $8614066 Live Performances (Actual) 126 Racing Days 126 Paid Attendance 0

Total Admission Tax $0

SUMMARY

During Fiscal Year 20142015 the total handle wagered for all industries exceeded $779 million a decrease of approximately eight percent from the prior fiscal year Total pari-mutuel completed performances including charity and scholarship performances conducted during Fiscal Year 20142015 increased by approximately one percent from the previous fiscal year

The state realized revenue from performances of approximately $109 million a decrease of roughly eight percent from the prior fiscal year Of the $109 million collected greyhound permitholders accounted for 303 percent thoroughbreds for 581 percent harness for 73 percent jai alai for 32 percent and quarter horse for 11 percent

Total paid attendance decreased approximately two percent from the prior year The division reports only paid attendance and does not include free admission or complimentary passes in its data

35

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 50 national champions Florida also produced ldquoAffirmedrdquo the eleventh horse to have swept the Triple Crown (1978) OcalaMarion County Florida is home to some of the leading breeding farms in the country The industry boasts 19 classic wins (Kentucky Derby Preakness Stakes and Belmont Stakes) 26 Breedersrsquo Cup Day champions and six horses of the year

The Florida Thoroughbred Breedersrsquo and Ownersrsquo Association (FTBOA) funds the Florida-bred Stakes Program which is implemented at Floridas Thoroughbred racetracks Through a percentage of pari-mutuel handle Florida Thoroughbred permitholders contributed $7685619 to the FTBOA during Fiscal Year 20142015 The FTBOA paid out $4988595 in Breedersrsquo Awards and $1294250 through the Florida-bred Stakes Program The Florida-bred Stakes Program includes ldquoFlorida Sire Stakesrdquo at Gulfstream Park ldquoSunshine Millions Previewrdquo at Gulfstream Park West ldquoFlorida Cup Dayrdquo at Tampa Bay Downs and additional funds for supplements to Florida-bred Preferred Stakes Races during the Gulfstream and Tampa Bay Downsrsquo meets

The Florida Standardbred Breedersrsquo and Ownersrsquo Association a non-profit organization and the only organized representative of Standardbred horsemen in the State of Florida is the designated association for the allocation and distribution of funds for Florida-bred racing Promotional activities include providing breeder and stallion awards for eligible Florida-bred horses during Pompano Parkrsquos 20142015 meet as well as awards for Florida Breedersrsquo Stake races The FSBOA also inaugurated a Breeder Incentive program in 2014 with the goal of offering Standardbred breeders a financial reward for the production of Florida-bred foals This program will continue in future years 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 $1013697

Section 5502625(5)(a) Florida Statutes designates the Florida Quarter Horse Breedersrsquo and Ownersrsquo Association (FQHBOA) as the authorized organization to receive breeders and awards payments from the permitholders and make payments in accordance with Florida Statutes

By agreement Hialeah Park pays 2 percent of the total purse to FQHBOA for breedersrsquo and ownersrsquo awards This is in excess of statutory requirements Other tracks pay a sum equal to the breaks plus one percent of all pari-mutuel pools conducted during their meets for supplementing purses and prizes for the general promotion of owning and breeding quarter horses in Florida as authorized in Florida Statutes

During 20142015 $115000 was paid out to 63 ownersrsquo and breedersrsquo in awards Each fiscal year total awards have increased since itrsquos first awards in 20092010

Note This promotional program information is provided by respective Breeders and Owners Associations

36

UNIVERSITY OF FLORIDA COLLEGE OF VETERINARY MEDICINE RACING LABORATORY

The Florida Racing Laboratory in the College of Medicine at the University of Florida is an International Organization for Standardization ISO 17025 accredited laboratory that employs various procedures to detect and identify prohibited drugs medications stimulants depressants hypnotics local anesthetics and drug-masking agents in the blood urine or other bodily fluids of racing horses and greyhounds

During Fiscal Year 20142015 the Laboratory received and processed 67587 samples and performed 254238 analyses The vigilant monitoring of samples by the Laboratory serves to deter the use of prohibited drugs in racing animals in Florida

Horse UrineBlood Greyhound Urine 1 Investigative Samples Received 16337 51233 17 Samples Analyzed 16280 30340 17 Number of Analyses 76382 177815 41 Positives 163 9 NA

1 Volume Not Sufficient For Testing 21711 (424 of total number of samples received) Note From January 31 2015 through June 14 2015 there were 14509 greyhound samples collected Of this total 5296 were testable samples and 9213 were quantity not sufficient for analysis During this timeframe there were 2398 attempts to collect samples from greyhounds that did not urinate

DRUG POSITIVES FOR FISCAL YEAR 20142015

Types of Positives (ARCI Drug Class) Horse Greyhound Acepromazine metabolite (3) 5 0

Acepromazine metabolite (3) Methocarbamol (4) Phenylbutazone (na) 1 0

Benzoylecgonine (1) 0 3

Boldenone (3) 4 0

Carprofen (4) 0 1

Clenbuterol (3) 51 0

Clenbuterol (3) Flunixin (4) 1 0

Dimethylsuloxide (DMSO) (5) 15 0

Flunixin (4) 5 2

Glycopyrrolate (3) 1 0

Ibuprofen (4) Methocarbamol (4) 1 0

Isoxsuprine (4) 1 0

Methocarbamol (4) 5 0

Naproxen (4) 1 0

Naproxen (4) Phenylbutazone (na) 1 0

Phenylbutazone (NA) 56 0

Procaine (3) 2 2

Testosterone (3) 5 0

Testosterone (3) Boldenone (3) 1 0

Testosterone (3) Nandrolone (3) Dimethylsuloxide (DMSO) (5) 3 0

Theobromine (4) 0 1

Zipaterol (2) 4 0

TOTALS 163 9

Class (1) Stimulant and depressant drugs that have the highest potential to affect performance and that have no generally accepted meidcal use in the racing horse

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 horse but the pharmacology of which

suggests less potential to affect performance than drugs in Class 2 Class (4) This class includes therapeutic medications that would be expected to have less potential to affect performance than those

in Class 3 Class (5) This class includes therapeutic medications for which concentration limits have been established by the racing jurisdictions

as well as certain miscellaneous agents such as dimethylsulfoxide (DMSO) and other medications as determined by the regulatory bodies

37

F

INA

NC

IAL

ST

AT

EM

EN

TS

DIVISION OF PARI-MUTUEL WAGERING SUMMARY OF STATE REVENUE FROM PARI-MUTUEL CARDROOM

SLOT ACTIVITIES AND INDIAN GAMING COMPACT FISCAL YEAR 20142015

State Revenue From Regular Performances Tax on Attendance $ 32258 Daily License Fees 2317268 Tax on Handle 8543609

State Revenue From Pari-Mutuel Performances (1) $ 10893135

Other State Revenue Occupational Licenses $ 525302 Fingerprint Fees 235539 Escheated Tickets (2) 795228 Racing Scholarship Funds (2) 0 PMW Trust Fund - Drug Fines 87650 Miscellaneous Revenue 32581 General Revenue Fund - Other Fines 20025

Other State Revenue $ 1696325

Total Pari-Mutuel State Revenue $ 12589460

State Revenue From Cardrooms Table Fees $ 693000 Gross Receipts(3) 13589789 Occupational Licenses 184502

Total State Revenue From Cardrooms $ 14467291

State Revenue From Slots CompulsiveAddictive Gambling Fee (4) $ 1750000 Facility License Fee (4) 14000000 Slot Taxes(5) 182584841 Fingerprint Fees 30028 Occupational Licenses 337334 Miscellaneous Revenue 5572 Miscellaneous Fines 11300

Total State Revenue From Slots $ 198719075

Total State Revenue Generated From Pari-Mutuel Cardroom and Slots $ 225775826

State Revenue From Indian Gaming Compact Indian Gaming Compact (6) $ 255610619 Indian Gaming Compact Reimbursements 253772

Total State Revenue From Indian Gaming Compact $ 255864391

TOTAL STATE REVENUE GENERATED $ 481640217

(1) Daily license fees and taxes reported above reported above are amounts collected and not reflect amounts due

(2) Escheated tickets and Racing Scholarship Funds are distributed to the Department of Education

(3) One-half of cardroom gross receipts is deposited into the General Revenue Fund

(4) Both amounts include payments from Calder Casio and Race Course Gulfstream Park Racing and Casino Mardi Gras Racetrack and Gaming Center Isle Casino and Racing at Pompano Park Flagler Dog Track and Magic City Casino Miami Jai Alai and South Florida Racing Association (Hialeah Park)

(5) Slot taxes are distributed to the Department of Education

(6) Indian Gaming Compact payments are deposited into the General Revenue Fund

38

DEPARTMENT OF BUSINESS amp PROFESSIONAL REGULATION DIVISION OF PARI-MUTUEL WAGERING

BALANCE SHEET SPECIAL REVENUE FUND

FOR FISCAL YEAR ENDED JUNE 30 2015

2015 2014

ASSETS

Cash with State Treasurer Investments at cost Accounts receivable Taxes receivable Allowance for uncollectibles Interest receivable Due from state funds

$ 753311 3254344

368284 15699389

(36217) 5066

286564

$ 6567906731219

34812815266142

(32884)11371

175988

TOTAL ASSETS $ 20330741 $ 23156753

LIABILITIES amp FUND EQUITY Liabilities Accounts payable $ 98554 $ 131567 Accrued salaries 282993 245289 Due to other funds 15432 4325 Due to other state agencies 14092160 13612023 Due to general revenue 685418 665939 Compensated absences - 9313

Total Liabilities 15174556 14668455

Fund Equity Unreserved 5156185 8488298

Total Fund Equity 5156185 8488298

TOTAL LIABILITIES amp FUND EQUITY $ 20330741 $ 23156753

The financial statements and notes are for informational purposes only

39

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 2015

FINAL 2015 2014

BUDGET ACTUAL VARIANCE ACTUAL

REVENUES

Fees Charges Commissions and Sales

Licenses and Permits

Taxes

Fines Forfeits Judgments and Settlements

Interest and Dividends Net

Refunds

Miscellaneous Receipts

$ 19552155

552304

197324441

212335

29537

250000

211412

$ 19301397

712058

198093473

95112

122153

254983

31106

$ (250758) $

159754

769032

(117223)

92616

4983

(180306)

19569151

502696

190162520

116787

84893

270769

213872

Total Revenues 218132184 218610282 478098 210920688

EXPENDITURES CURRENT OPERATING

Salaries

Other Personal Services

Other Operating Expenditures

Operation of Motor Vehicles

Risk Management

State Attorney-Slots

PMW Lab Services

PMW Compliance System

TrDMSHR SVCSSTW Contract

Cardroom Tax Distribution

Other Contracted Services

Compulsive Gambling Prevention

Racing Animal Med Research

OPERATING CAPITAL OUTLAY

Acquisition of Motor Vehicles

Assessment for Fingerprinting

Service Charge to General Revenue

Refunds

Transfer to FDLE Slots Investigation

Transfers to Other Funds

Transfers to General Revenue

7104979 1677615 976075 81743

169792 222971

2266000 296476 58635

1800000 141731 930000 100000

23895 24802

460400 3150000 164650

‐188594212

27000000

6494226 1465527 842849 61944

169792 222971

2266000

246396 58635

1701933 29530

930000 93633 12523 20385

374197 2859023

13173 -

184079657

20000000

610753

212087

133226

19799

-

-

-

50080

-

98067

112201

0

6367

11372

4417

86203

290977

151477

-

4514555

7000000

6429448

1237420

736549

78141

105689

208651

2266000

246415

57114

1658542

31082

600000

100000

32240

54798

320769

2937007

132397

-

175530395

18500000

Total Expenditures 235243976 221942395 13301581 211262657

Excess (Deficiency) of Revenues Over (Under) Expenditures

FUND BALANCE JULY 1 2014

(17111792)

8488298

(3332113)

8488298

(12823484)

-

(341969)

8830267

FUND BALANCE JUNE 30 2015 $ (8623494) $ 5156185 $ (12823484) $ 8488298 (1) (1)

(1) Does not include budget of $37000000 for category 190000 Investments Actual expenditures for category 190000 were closed into the investment account

The financial statements and notes are for informational purposes only

40

CA

RD

RO

OM

PA

RI-

MU

TU

EL

AN

DS

LO

T S

TA

TU

TE

MA

TR

IX

STATUTE TOPIC GREYHOUND JAI ALAI THOROUGHBRED HARNESS QUARTER HORSE

FEES $80 per race $40 per game $100 per race $100 per race $100 per race

Daily License Fees On Live

On-track Handle

5500951(1)(a) FS 5500951(1)(a) FS 5500951(1)(a) FS 5500951(1)(a) FS 5500951(1)(a) FS

$80 per race but not to exceed $40 per game but not to exceed $100 per race but not to exceed $100 race but not to exceed $500 $100 per race but not to exceed Daily License $500 per day $500 per day $500 per day per day $500 per day

Fees On Simulcast Handle

5500951(1)(a) FS 5500951(1)(a) FS 5500951(1)(a) FS 5500951(1)(a) FS 5500951(1)(a) FS

OUTS (ESCHEATS)

Live On-track Handle

Paid to the state of Florida 5501645(2) FS

Paid to the state of Florida 5501645(2) FS

Retained by permitholder 5502633(3) FS

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)

FS FS

Escheats from Arabian races are paid to Florida Arabian Horse Racing Promotion Account 5502633(2)(c) FS

TAXES

Tax On Admissions

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a) FS

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c) FS

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a) FS

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c) FS

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a) FS

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c) FS

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a) FS

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c) FS

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a) FS

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c) FS

Tax On Live On-track Handle

55 of handle except for charity perfomances which is 76 of handle 5500951(3)(b)1 FS

Effective July 1 2000 a permitholder may not be taxed at a higher rate than 2 5500951(3)(d) FS

05 of handle 55009515(2)(a) FS

05 of handle 55009512(2)(a) FS

1 of handle 5500951(3)(a) FS

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) FS

Allows permitholders to receive jai alai games from out-of-state and are subject to taxation under 5500951 and 55009511 5503551(4) FS

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) FS

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) FS

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) FS

This matrix represents a summary of 2014 Statutes Please refer to the cite noted by statutory topic for specific language governing pari-mutuel wagering

41

STATUTE TOPIC GREYHOUND JAI ALAI THOROUGHBRED HARNESS QUARTER HORSE

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 5500951(3)(b)1 and 5500951(3)(c)1 FS

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 FS

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 FS

39 of intertrack and intertrack simulcast handle for greyhound permitholders located in the same market area specified in 550615(9) 5500951(3)(c)2 FS

71 of intertrack and intertrack simulcast handle 5500951(3)(b)2 and 5500951(3)(c)1 FS

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 FS

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) FS

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

2 of intertrack handle 5500951(3)(c)1 FS

24 of intertrack simulcast handle 5500951(3)(c)1 and 55009515(5) FS

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 FS

05 of intertrack simulcast handle if guest track is a thoroughbred track located more than 35 miles from host track 55009515(5) FS

33 of intertrack handle 5500951(3)(c)1 FS

15 of intertrack simulcast handle 5500951(3)(c)1 FS

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 FS

2 of intertrack handle 5500951(3)(c)1 FS

24 of intertrack simulcast handle 5500951(3)(c)1 and 55009515(5) FS

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 FS

Year then tax on handle is 23 5500951(3)(c)2 FS

CHARITY PERFORMANCES

Maximum of five days Maximum of five days Maximum of five days Maximum of five days Maximum of five days 5500351(1) FS 5500351(1) FS 5500351(1) FS 5500351(1) FS 5500351(1) FS

Permitholders are allowed to Permitholders are allowed to One additional scholarship day to conduct one additional day to be conduct two additional tracks located in Hillsborough designated as ldquoGreyhound Adopt- performances known as ldquoRetired County for the benefit of Pasco-A-Pet Day Proceeds are paid to Jai Alai Playersrsquo Charity Dayrdquo for a Hernando Community College bona fide organizations that fund to benefit retired jai alai 5500351(6)(a) and promote the adoption of players 5500351(8) FS 5500351(6)(b) FS greyhounds 5501648(2) FS

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 FS

This matrix represents a summary of 2014 Statutes Please refer to the cite noted by statutory topic for specific language governing pari-mutuel wagering

42

STATUTE TOPIC GREYHOUND JAI ALAI THOROUGHBRED HARNESS QUARTER HORSE

TAX CREDITS amp EXEMPTIONS

(excluding charity performances

unless otherwise noted)

Tax exemption of $360000 per state fiscal year or $500000 for three permitholders that held a full live schedule in 1995 and closest to another state authorizing greyhound racing 55009514(1) FS

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) FS

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 is paid directly to the Jockeys Guild by the permitholders 55009515(6) FS

Tax credit each state fiscal year equal to daily license fee on live races in previous state fiscal year 5500951(1)(a) FS

Allows each permitholder that cannot utilize the full amount of the tax exemption or daily license fee tax creditelect once per state fiscal year to transfer the unused portion to a greyhound permitholder acting as a host track for intertrack wagering 5500951(1)(b) FS

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 FS

$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 FS

Tax credit each state fiscal year in an amount equal to the amount remitted in escheated tickets in prior state fiscal year 5501647 FS

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) FS

This matrix represents a summary of 2014 Statutes Please refer to the cite noted by statutory topic for specific language governing pari-mutuel wagering

43

STATUTE TOPIC STATUTE REFERENCE SUMMARY

FEES

Cardroom Table Fees 849086(5)(d) FS Annual fee for each facility is $1000 for each table to be operated at the cardroom

TAXES

Tax On Cardroom Gross Receipts

849086(13)(a) FS

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts Pursuant to Section 849086(13)(c) FS one-half credited to Pari-Mutuel Wagering Trust Fund and one-half being credited to the General Revenue Fund

Tax On Admissions 849086(13)(b) FS

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

FINES

Administrative Fine 849086(14)(c) FS An administrative fine up to $1000 for each violation may be imposed on any person who has violated or failed to comply with the provisions of Section 849086 FS

ANNUAL DISBURSEMENT TO COUNTIES AND MUNICIPALITIES

Annual Disbursement To Counties and Municipalities

849086(13)(h) FS One-quarter of moneys deposited into the Pari-Mutuel Wagering Trust Fund shall by October 1 of each year be distributed to the local counties or municipalities where the approved cardrooms are located

This matrix represents a summary of 2014 Statutes Please refer to the cite noted by statutory topic for specific language governing operation of cardooms

44

STATUTE TOPIC STATUTE REFERENCE SUMMARY

FEES

Slot License Fee 551106(1)(a) FS Annual fee for each slot machine facility is $2 million paid with the initial license application and annual 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 551106(3) FS

The tax rate on slot machine revenues is 35 Payment for the tax on slot machine revenues shall be remitted by 3 pm on the 5th day of each calendar month for taxes imposed and collected for the preceding calendar month If the 5th day of the calendar month falls on a weekend payments shall be remitted by 3 pm the first Monday following the weekend

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 for 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 Penalties

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 2014 Statutes Please refer to the cite noted by statutory topic for specific language governing slot operations

45

  • Table of Contents 2014-2015
  • Overview 2014-15
  • Division overview 1415
  • Events Shaping 2014-15
  • Fiscal Years Comparative Data 2014-15
  • PMW Graphs 2014-2015
  • PMW Handle Statistics 2014 2015
  • Guest Handle by Host 2014-2015
  • 20142015 Charity-scholarship
  • Cardroom Statistics 2014-2015
  • Cardroom Revenue 2014 2015
  • Slot Comparative Data 2014-2015
  • Daily revenue per machine 14-15
  • 2014-15 permitholder map for report
  • Permitholder Contact Operating In 84rd annual rpt
  • Promotional Programs for FL Horses 20142015
  • Drug Positives for 2014-15
  • Summary of State Revenue 2014-2015 (Final
  • PMW 06 30 15 Final Report
  • PMW Statute Matrix 2014-2015
  • Cardroom Statute Matrix 2014-2015
  • Slot Statute Matrix 20142015
  • Annual Report Cover 2416pdf
    • Florida Department of Business and Professional Regulation
Page 39: Division of Pari-Mutuel Wagering Annual Report …...2016/03/07  · This annual report encompasses the fiscal year which began July 1, 2014, and ended June 30, 2015. This is the 84th

~ ra- HARNESS PERMITHOLDERS

PARI-MUTUEL INDUSTRY

Pompano Park is the only permitholder conducting harness horse racing performances in the State of Florida A total of 126 completed performances including charity and scholarship performances were conducted during this past fiscal year which is the same as the previous year

During Fiscal Year 20142015 handle wagered on live harness performances increased by approximately three percent Intertrack handle wagered on broadcasts of live Florida harness performances increased by approximately 33 percent Simulcast handle wagered on broadcasts of performances from outside the state increased by approximately seven percent while intertrack simulcast handle increased by approximately six percent Overall total handle increased by approximately seven percent for the Florida harness industry

Total revenue to the state during Fiscal Year 20142015 increased by approximately four percent from the prior fiscal year The harness industry accounted for approximately 73 percent of Floridarsquos total revenue and 58 percent of total handle from pari-mutuel performances

Pompano Park reported paying $8614066 in purses For more detail on purses paid please refer to the information below The Florida Standardbred Breedersrsquo and Ownersrsquo Association was able to confirm the amount of purses paid reported by Pompano Park

The division reports only paid attendance and does not include free admissions or complimentary passes in its data

Total Performances (Completed) (1) 126 Total Paid Attendance 0 (1) Performances where eight or more races were held

Total Performances (Actual) 126

Total Racing Days 126 Total Admission Tax $0

Isle Casino and Racing at Pompano Park PPI Inc

Broward County

Website pompano-parkisleofcapricasinoscom Telephone 9549722000 MailingStreet Address 777 Isle of Capri Circle Pompano Beach Florida 33069-3104 Fax 9549700882

Meet Period 10042014 to 06272015

Racing Results Live Performances (Completed) 126 Purses Paid $8614066 Live Performances (Actual) 126 Racing Days 126 Paid Attendance 0

Total Admission Tax $0

SUMMARY

During Fiscal Year 20142015 the total handle wagered for all industries exceeded $779 million a decrease of approximately eight percent from the prior fiscal year Total pari-mutuel completed performances including charity and scholarship performances conducted during Fiscal Year 20142015 increased by approximately one percent from the previous fiscal year

The state realized revenue from performances of approximately $109 million a decrease of roughly eight percent from the prior fiscal year Of the $109 million collected greyhound permitholders accounted for 303 percent thoroughbreds for 581 percent harness for 73 percent jai alai for 32 percent and quarter horse for 11 percent

Total paid attendance decreased approximately two percent from the prior year The division reports only paid attendance and does not include free admission or complimentary passes in its data

35

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 50 national champions Florida also produced ldquoAffirmedrdquo the eleventh horse to have swept the Triple Crown (1978) OcalaMarion County Florida is home to some of the leading breeding farms in the country The industry boasts 19 classic wins (Kentucky Derby Preakness Stakes and Belmont Stakes) 26 Breedersrsquo Cup Day champions and six horses of the year

The Florida Thoroughbred Breedersrsquo and Ownersrsquo Association (FTBOA) funds the Florida-bred Stakes Program which is implemented at Floridas Thoroughbred racetracks Through a percentage of pari-mutuel handle Florida Thoroughbred permitholders contributed $7685619 to the FTBOA during Fiscal Year 20142015 The FTBOA paid out $4988595 in Breedersrsquo Awards and $1294250 through the Florida-bred Stakes Program The Florida-bred Stakes Program includes ldquoFlorida Sire Stakesrdquo at Gulfstream Park ldquoSunshine Millions Previewrdquo at Gulfstream Park West ldquoFlorida Cup Dayrdquo at Tampa Bay Downs and additional funds for supplements to Florida-bred Preferred Stakes Races during the Gulfstream and Tampa Bay Downsrsquo meets

The Florida Standardbred Breedersrsquo and Ownersrsquo Association a non-profit organization and the only organized representative of Standardbred horsemen in the State of Florida is the designated association for the allocation and distribution of funds for Florida-bred racing Promotional activities include providing breeder and stallion awards for eligible Florida-bred horses during Pompano Parkrsquos 20142015 meet as well as awards for Florida Breedersrsquo Stake races The FSBOA also inaugurated a Breeder Incentive program in 2014 with the goal of offering Standardbred breeders a financial reward for the production of Florida-bred foals This program will continue in future years 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 $1013697

Section 5502625(5)(a) Florida Statutes designates the Florida Quarter Horse Breedersrsquo and Ownersrsquo Association (FQHBOA) as the authorized organization to receive breeders and awards payments from the permitholders and make payments in accordance with Florida Statutes

By agreement Hialeah Park pays 2 percent of the total purse to FQHBOA for breedersrsquo and ownersrsquo awards This is in excess of statutory requirements Other tracks pay a sum equal to the breaks plus one percent of all pari-mutuel pools conducted during their meets for supplementing purses and prizes for the general promotion of owning and breeding quarter horses in Florida as authorized in Florida Statutes

During 20142015 $115000 was paid out to 63 ownersrsquo and breedersrsquo in awards Each fiscal year total awards have increased since itrsquos first awards in 20092010

Note This promotional program information is provided by respective Breeders and Owners Associations

36

UNIVERSITY OF FLORIDA COLLEGE OF VETERINARY MEDICINE RACING LABORATORY

The Florida Racing Laboratory in the College of Medicine at the University of Florida is an International Organization for Standardization ISO 17025 accredited laboratory that employs various procedures to detect and identify prohibited drugs medications stimulants depressants hypnotics local anesthetics and drug-masking agents in the blood urine or other bodily fluids of racing horses and greyhounds

During Fiscal Year 20142015 the Laboratory received and processed 67587 samples and performed 254238 analyses The vigilant monitoring of samples by the Laboratory serves to deter the use of prohibited drugs in racing animals in Florida

Horse UrineBlood Greyhound Urine 1 Investigative Samples Received 16337 51233 17 Samples Analyzed 16280 30340 17 Number of Analyses 76382 177815 41 Positives 163 9 NA

1 Volume Not Sufficient For Testing 21711 (424 of total number of samples received) Note From January 31 2015 through June 14 2015 there were 14509 greyhound samples collected Of this total 5296 were testable samples and 9213 were quantity not sufficient for analysis During this timeframe there were 2398 attempts to collect samples from greyhounds that did not urinate

DRUG POSITIVES FOR FISCAL YEAR 20142015

Types of Positives (ARCI Drug Class) Horse Greyhound Acepromazine metabolite (3) 5 0

Acepromazine metabolite (3) Methocarbamol (4) Phenylbutazone (na) 1 0

Benzoylecgonine (1) 0 3

Boldenone (3) 4 0

Carprofen (4) 0 1

Clenbuterol (3) 51 0

Clenbuterol (3) Flunixin (4) 1 0

Dimethylsuloxide (DMSO) (5) 15 0

Flunixin (4) 5 2

Glycopyrrolate (3) 1 0

Ibuprofen (4) Methocarbamol (4) 1 0

Isoxsuprine (4) 1 0

Methocarbamol (4) 5 0

Naproxen (4) 1 0

Naproxen (4) Phenylbutazone (na) 1 0

Phenylbutazone (NA) 56 0

Procaine (3) 2 2

Testosterone (3) 5 0

Testosterone (3) Boldenone (3) 1 0

Testosterone (3) Nandrolone (3) Dimethylsuloxide (DMSO) (5) 3 0

Theobromine (4) 0 1

Zipaterol (2) 4 0

TOTALS 163 9

Class (1) Stimulant and depressant drugs that have the highest potential to affect performance and that have no generally accepted meidcal use in the racing horse

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 horse but the pharmacology of which

suggests less potential to affect performance than drugs in Class 2 Class (4) This class includes therapeutic medications that would be expected to have less potential to affect performance than those

in Class 3 Class (5) This class includes therapeutic medications for which concentration limits have been established by the racing jurisdictions

as well as certain miscellaneous agents such as dimethylsulfoxide (DMSO) and other medications as determined by the regulatory bodies

37

F

INA

NC

IAL

ST

AT

EM

EN

TS

DIVISION OF PARI-MUTUEL WAGERING SUMMARY OF STATE REVENUE FROM PARI-MUTUEL CARDROOM

SLOT ACTIVITIES AND INDIAN GAMING COMPACT FISCAL YEAR 20142015

State Revenue From Regular Performances Tax on Attendance $ 32258 Daily License Fees 2317268 Tax on Handle 8543609

State Revenue From Pari-Mutuel Performances (1) $ 10893135

Other State Revenue Occupational Licenses $ 525302 Fingerprint Fees 235539 Escheated Tickets (2) 795228 Racing Scholarship Funds (2) 0 PMW Trust Fund - Drug Fines 87650 Miscellaneous Revenue 32581 General Revenue Fund - Other Fines 20025

Other State Revenue $ 1696325

Total Pari-Mutuel State Revenue $ 12589460

State Revenue From Cardrooms Table Fees $ 693000 Gross Receipts(3) 13589789 Occupational Licenses 184502

Total State Revenue From Cardrooms $ 14467291

State Revenue From Slots CompulsiveAddictive Gambling Fee (4) $ 1750000 Facility License Fee (4) 14000000 Slot Taxes(5) 182584841 Fingerprint Fees 30028 Occupational Licenses 337334 Miscellaneous Revenue 5572 Miscellaneous Fines 11300

Total State Revenue From Slots $ 198719075

Total State Revenue Generated From Pari-Mutuel Cardroom and Slots $ 225775826

State Revenue From Indian Gaming Compact Indian Gaming Compact (6) $ 255610619 Indian Gaming Compact Reimbursements 253772

Total State Revenue From Indian Gaming Compact $ 255864391

TOTAL STATE REVENUE GENERATED $ 481640217

(1) Daily license fees and taxes reported above reported above are amounts collected and not reflect amounts due

(2) Escheated tickets and Racing Scholarship Funds are distributed to the Department of Education

(3) One-half of cardroom gross receipts is deposited into the General Revenue Fund

(4) Both amounts include payments from Calder Casio and Race Course Gulfstream Park Racing and Casino Mardi Gras Racetrack and Gaming Center Isle Casino and Racing at Pompano Park Flagler Dog Track and Magic City Casino Miami Jai Alai and South Florida Racing Association (Hialeah Park)

(5) Slot taxes are distributed to the Department of Education

(6) Indian Gaming Compact payments are deposited into the General Revenue Fund

38

DEPARTMENT OF BUSINESS amp PROFESSIONAL REGULATION DIVISION OF PARI-MUTUEL WAGERING

BALANCE SHEET SPECIAL REVENUE FUND

FOR FISCAL YEAR ENDED JUNE 30 2015

2015 2014

ASSETS

Cash with State Treasurer Investments at cost Accounts receivable Taxes receivable Allowance for uncollectibles Interest receivable Due from state funds

$ 753311 3254344

368284 15699389

(36217) 5066

286564

$ 6567906731219

34812815266142

(32884)11371

175988

TOTAL ASSETS $ 20330741 $ 23156753

LIABILITIES amp FUND EQUITY Liabilities Accounts payable $ 98554 $ 131567 Accrued salaries 282993 245289 Due to other funds 15432 4325 Due to other state agencies 14092160 13612023 Due to general revenue 685418 665939 Compensated absences - 9313

Total Liabilities 15174556 14668455

Fund Equity Unreserved 5156185 8488298

Total Fund Equity 5156185 8488298

TOTAL LIABILITIES amp FUND EQUITY $ 20330741 $ 23156753

The financial statements and notes are for informational purposes only

39

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 2015

FINAL 2015 2014

BUDGET ACTUAL VARIANCE ACTUAL

REVENUES

Fees Charges Commissions and Sales

Licenses and Permits

Taxes

Fines Forfeits Judgments and Settlements

Interest and Dividends Net

Refunds

Miscellaneous Receipts

$ 19552155

552304

197324441

212335

29537

250000

211412

$ 19301397

712058

198093473

95112

122153

254983

31106

$ (250758) $

159754

769032

(117223)

92616

4983

(180306)

19569151

502696

190162520

116787

84893

270769

213872

Total Revenues 218132184 218610282 478098 210920688

EXPENDITURES CURRENT OPERATING

Salaries

Other Personal Services

Other Operating Expenditures

Operation of Motor Vehicles

Risk Management

State Attorney-Slots

PMW Lab Services

PMW Compliance System

TrDMSHR SVCSSTW Contract

Cardroom Tax Distribution

Other Contracted Services

Compulsive Gambling Prevention

Racing Animal Med Research

OPERATING CAPITAL OUTLAY

Acquisition of Motor Vehicles

Assessment for Fingerprinting

Service Charge to General Revenue

Refunds

Transfer to FDLE Slots Investigation

Transfers to Other Funds

Transfers to General Revenue

7104979 1677615 976075 81743

169792 222971

2266000 296476 58635

1800000 141731 930000 100000

23895 24802

460400 3150000 164650

‐188594212

27000000

6494226 1465527 842849 61944

169792 222971

2266000

246396 58635

1701933 29530

930000 93633 12523 20385

374197 2859023

13173 -

184079657

20000000

610753

212087

133226

19799

-

-

-

50080

-

98067

112201

0

6367

11372

4417

86203

290977

151477

-

4514555

7000000

6429448

1237420

736549

78141

105689

208651

2266000

246415

57114

1658542

31082

600000

100000

32240

54798

320769

2937007

132397

-

175530395

18500000

Total Expenditures 235243976 221942395 13301581 211262657

Excess (Deficiency) of Revenues Over (Under) Expenditures

FUND BALANCE JULY 1 2014

(17111792)

8488298

(3332113)

8488298

(12823484)

-

(341969)

8830267

FUND BALANCE JUNE 30 2015 $ (8623494) $ 5156185 $ (12823484) $ 8488298 (1) (1)

(1) Does not include budget of $37000000 for category 190000 Investments Actual expenditures for category 190000 were closed into the investment account

The financial statements and notes are for informational purposes only

40

CA

RD

RO

OM

PA

RI-

MU

TU

EL

AN

DS

LO

T S

TA

TU

TE

MA

TR

IX

STATUTE TOPIC GREYHOUND JAI ALAI THOROUGHBRED HARNESS QUARTER HORSE

FEES $80 per race $40 per game $100 per race $100 per race $100 per race

Daily License Fees On Live

On-track Handle

5500951(1)(a) FS 5500951(1)(a) FS 5500951(1)(a) FS 5500951(1)(a) FS 5500951(1)(a) FS

$80 per race but not to exceed $40 per game but not to exceed $100 per race but not to exceed $100 race but not to exceed $500 $100 per race but not to exceed Daily License $500 per day $500 per day $500 per day per day $500 per day

Fees On Simulcast Handle

5500951(1)(a) FS 5500951(1)(a) FS 5500951(1)(a) FS 5500951(1)(a) FS 5500951(1)(a) FS

OUTS (ESCHEATS)

Live On-track Handle

Paid to the state of Florida 5501645(2) FS

Paid to the state of Florida 5501645(2) FS

Retained by permitholder 5502633(3) FS

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)

FS FS

Escheats from Arabian races are paid to Florida Arabian Horse Racing Promotion Account 5502633(2)(c) FS

TAXES

Tax On Admissions

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a) FS

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c) FS

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a) FS

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c) FS

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a) FS

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c) FS

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a) FS

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c) FS

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a) FS

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c) FS

Tax On Live On-track Handle

55 of handle except for charity perfomances which is 76 of handle 5500951(3)(b)1 FS

Effective July 1 2000 a permitholder may not be taxed at a higher rate than 2 5500951(3)(d) FS

05 of handle 55009515(2)(a) FS

05 of handle 55009512(2)(a) FS

1 of handle 5500951(3)(a) FS

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) FS

Allows permitholders to receive jai alai games from out-of-state and are subject to taxation under 5500951 and 55009511 5503551(4) FS

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) FS

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) FS

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) FS

This matrix represents a summary of 2014 Statutes Please refer to the cite noted by statutory topic for specific language governing pari-mutuel wagering

41

STATUTE TOPIC GREYHOUND JAI ALAI THOROUGHBRED HARNESS QUARTER HORSE

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 5500951(3)(b)1 and 5500951(3)(c)1 FS

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 FS

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 FS

39 of intertrack and intertrack simulcast handle for greyhound permitholders located in the same market area specified in 550615(9) 5500951(3)(c)2 FS

71 of intertrack and intertrack simulcast handle 5500951(3)(b)2 and 5500951(3)(c)1 FS

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 FS

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) FS

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

2 of intertrack handle 5500951(3)(c)1 FS

24 of intertrack simulcast handle 5500951(3)(c)1 and 55009515(5) FS

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 FS

05 of intertrack simulcast handle if guest track is a thoroughbred track located more than 35 miles from host track 55009515(5) FS

33 of intertrack handle 5500951(3)(c)1 FS

15 of intertrack simulcast handle 5500951(3)(c)1 FS

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 FS

2 of intertrack handle 5500951(3)(c)1 FS

24 of intertrack simulcast handle 5500951(3)(c)1 and 55009515(5) FS

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 FS

Year then tax on handle is 23 5500951(3)(c)2 FS

CHARITY PERFORMANCES

Maximum of five days Maximum of five days Maximum of five days Maximum of five days Maximum of five days 5500351(1) FS 5500351(1) FS 5500351(1) FS 5500351(1) FS 5500351(1) FS

Permitholders are allowed to Permitholders are allowed to One additional scholarship day to conduct one additional day to be conduct two additional tracks located in Hillsborough designated as ldquoGreyhound Adopt- performances known as ldquoRetired County for the benefit of Pasco-A-Pet Day Proceeds are paid to Jai Alai Playersrsquo Charity Dayrdquo for a Hernando Community College bona fide organizations that fund to benefit retired jai alai 5500351(6)(a) and promote the adoption of players 5500351(8) FS 5500351(6)(b) FS greyhounds 5501648(2) FS

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 FS

This matrix represents a summary of 2014 Statutes Please refer to the cite noted by statutory topic for specific language governing pari-mutuel wagering

42

STATUTE TOPIC GREYHOUND JAI ALAI THOROUGHBRED HARNESS QUARTER HORSE

TAX CREDITS amp EXEMPTIONS

(excluding charity performances

unless otherwise noted)

Tax exemption of $360000 per state fiscal year or $500000 for three permitholders that held a full live schedule in 1995 and closest to another state authorizing greyhound racing 55009514(1) FS

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) FS

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 is paid directly to the Jockeys Guild by the permitholders 55009515(6) FS

Tax credit each state fiscal year equal to daily license fee on live races in previous state fiscal year 5500951(1)(a) FS

Allows each permitholder that cannot utilize the full amount of the tax exemption or daily license fee tax creditelect once per state fiscal year to transfer the unused portion to a greyhound permitholder acting as a host track for intertrack wagering 5500951(1)(b) FS

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 FS

$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 FS

Tax credit each state fiscal year in an amount equal to the amount remitted in escheated tickets in prior state fiscal year 5501647 FS

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) FS

This matrix represents a summary of 2014 Statutes Please refer to the cite noted by statutory topic for specific language governing pari-mutuel wagering

43

STATUTE TOPIC STATUTE REFERENCE SUMMARY

FEES

Cardroom Table Fees 849086(5)(d) FS Annual fee for each facility is $1000 for each table to be operated at the cardroom

TAXES

Tax On Cardroom Gross Receipts

849086(13)(a) FS

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts Pursuant to Section 849086(13)(c) FS one-half credited to Pari-Mutuel Wagering Trust Fund and one-half being credited to the General Revenue Fund

Tax On Admissions 849086(13)(b) FS

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

FINES

Administrative Fine 849086(14)(c) FS An administrative fine up to $1000 for each violation may be imposed on any person who has violated or failed to comply with the provisions of Section 849086 FS

ANNUAL DISBURSEMENT TO COUNTIES AND MUNICIPALITIES

Annual Disbursement To Counties and Municipalities

849086(13)(h) FS One-quarter of moneys deposited into the Pari-Mutuel Wagering Trust Fund shall by October 1 of each year be distributed to the local counties or municipalities where the approved cardrooms are located

This matrix represents a summary of 2014 Statutes Please refer to the cite noted by statutory topic for specific language governing operation of cardooms

44

STATUTE TOPIC STATUTE REFERENCE SUMMARY

FEES

Slot License Fee 551106(1)(a) FS Annual fee for each slot machine facility is $2 million paid with the initial license application and annual 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 551106(3) FS

The tax rate on slot machine revenues is 35 Payment for the tax on slot machine revenues shall be remitted by 3 pm on the 5th day of each calendar month for taxes imposed and collected for the preceding calendar month If the 5th day of the calendar month falls on a weekend payments shall be remitted by 3 pm the first Monday following the weekend

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 for 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 Penalties

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 2014 Statutes Please refer to the cite noted by statutory topic for specific language governing slot operations

45

  • Table of Contents 2014-2015
  • Overview 2014-15
  • Division overview 1415
  • Events Shaping 2014-15
  • Fiscal Years Comparative Data 2014-15
  • PMW Graphs 2014-2015
  • PMW Handle Statistics 2014 2015
  • Guest Handle by Host 2014-2015
  • 20142015 Charity-scholarship
  • Cardroom Statistics 2014-2015
  • Cardroom Revenue 2014 2015
  • Slot Comparative Data 2014-2015
  • Daily revenue per machine 14-15
  • 2014-15 permitholder map for report
  • Permitholder Contact Operating In 84rd annual rpt
  • Promotional Programs for FL Horses 20142015
  • Drug Positives for 2014-15
  • Summary of State Revenue 2014-2015 (Final
  • PMW 06 30 15 Final Report
  • PMW Statute Matrix 2014-2015
  • Cardroom Statute Matrix 2014-2015
  • Slot Statute Matrix 20142015
  • Annual Report Cover 2416pdf
    • Florida Department of Business and Professional Regulation
Page 40: Division of Pari-Mutuel Wagering Annual Report …...2016/03/07  · This annual report encompasses the fiscal year which began July 1, 2014, and ended June 30, 2015. This is the 84th

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 50 national champions Florida also produced ldquoAffirmedrdquo the eleventh horse to have swept the Triple Crown (1978) OcalaMarion County Florida is home to some of the leading breeding farms in the country The industry boasts 19 classic wins (Kentucky Derby Preakness Stakes and Belmont Stakes) 26 Breedersrsquo Cup Day champions and six horses of the year

The Florida Thoroughbred Breedersrsquo and Ownersrsquo Association (FTBOA) funds the Florida-bred Stakes Program which is implemented at Floridas Thoroughbred racetracks Through a percentage of pari-mutuel handle Florida Thoroughbred permitholders contributed $7685619 to the FTBOA during Fiscal Year 20142015 The FTBOA paid out $4988595 in Breedersrsquo Awards and $1294250 through the Florida-bred Stakes Program The Florida-bred Stakes Program includes ldquoFlorida Sire Stakesrdquo at Gulfstream Park ldquoSunshine Millions Previewrdquo at Gulfstream Park West ldquoFlorida Cup Dayrdquo at Tampa Bay Downs and additional funds for supplements to Florida-bred Preferred Stakes Races during the Gulfstream and Tampa Bay Downsrsquo meets

The Florida Standardbred Breedersrsquo and Ownersrsquo Association a non-profit organization and the only organized representative of Standardbred horsemen in the State of Florida is the designated association for the allocation and distribution of funds for Florida-bred racing Promotional activities include providing breeder and stallion awards for eligible Florida-bred horses during Pompano Parkrsquos 20142015 meet as well as awards for Florida Breedersrsquo Stake races The FSBOA also inaugurated a Breeder Incentive program in 2014 with the goal of offering Standardbred breeders a financial reward for the production of Florida-bred foals This program will continue in future years 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 $1013697

Section 5502625(5)(a) Florida Statutes designates the Florida Quarter Horse Breedersrsquo and Ownersrsquo Association (FQHBOA) as the authorized organization to receive breeders and awards payments from the permitholders and make payments in accordance with Florida Statutes

By agreement Hialeah Park pays 2 percent of the total purse to FQHBOA for breedersrsquo and ownersrsquo awards This is in excess of statutory requirements Other tracks pay a sum equal to the breaks plus one percent of all pari-mutuel pools conducted during their meets for supplementing purses and prizes for the general promotion of owning and breeding quarter horses in Florida as authorized in Florida Statutes

During 20142015 $115000 was paid out to 63 ownersrsquo and breedersrsquo in awards Each fiscal year total awards have increased since itrsquos first awards in 20092010

Note This promotional program information is provided by respective Breeders and Owners Associations

36

UNIVERSITY OF FLORIDA COLLEGE OF VETERINARY MEDICINE RACING LABORATORY

The Florida Racing Laboratory in the College of Medicine at the University of Florida is an International Organization for Standardization ISO 17025 accredited laboratory that employs various procedures to detect and identify prohibited drugs medications stimulants depressants hypnotics local anesthetics and drug-masking agents in the blood urine or other bodily fluids of racing horses and greyhounds

During Fiscal Year 20142015 the Laboratory received and processed 67587 samples and performed 254238 analyses The vigilant monitoring of samples by the Laboratory serves to deter the use of prohibited drugs in racing animals in Florida

Horse UrineBlood Greyhound Urine 1 Investigative Samples Received 16337 51233 17 Samples Analyzed 16280 30340 17 Number of Analyses 76382 177815 41 Positives 163 9 NA

1 Volume Not Sufficient For Testing 21711 (424 of total number of samples received) Note From January 31 2015 through June 14 2015 there were 14509 greyhound samples collected Of this total 5296 were testable samples and 9213 were quantity not sufficient for analysis During this timeframe there were 2398 attempts to collect samples from greyhounds that did not urinate

DRUG POSITIVES FOR FISCAL YEAR 20142015

Types of Positives (ARCI Drug Class) Horse Greyhound Acepromazine metabolite (3) 5 0

Acepromazine metabolite (3) Methocarbamol (4) Phenylbutazone (na) 1 0

Benzoylecgonine (1) 0 3

Boldenone (3) 4 0

Carprofen (4) 0 1

Clenbuterol (3) 51 0

Clenbuterol (3) Flunixin (4) 1 0

Dimethylsuloxide (DMSO) (5) 15 0

Flunixin (4) 5 2

Glycopyrrolate (3) 1 0

Ibuprofen (4) Methocarbamol (4) 1 0

Isoxsuprine (4) 1 0

Methocarbamol (4) 5 0

Naproxen (4) 1 0

Naproxen (4) Phenylbutazone (na) 1 0

Phenylbutazone (NA) 56 0

Procaine (3) 2 2

Testosterone (3) 5 0

Testosterone (3) Boldenone (3) 1 0

Testosterone (3) Nandrolone (3) Dimethylsuloxide (DMSO) (5) 3 0

Theobromine (4) 0 1

Zipaterol (2) 4 0

TOTALS 163 9

Class (1) Stimulant and depressant drugs that have the highest potential to affect performance and that have no generally accepted meidcal use in the racing horse

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 horse but the pharmacology of which

suggests less potential to affect performance than drugs in Class 2 Class (4) This class includes therapeutic medications that would be expected to have less potential to affect performance than those

in Class 3 Class (5) This class includes therapeutic medications for which concentration limits have been established by the racing jurisdictions

as well as certain miscellaneous agents such as dimethylsulfoxide (DMSO) and other medications as determined by the regulatory bodies

37

F

INA

NC

IAL

ST

AT

EM

EN

TS

DIVISION OF PARI-MUTUEL WAGERING SUMMARY OF STATE REVENUE FROM PARI-MUTUEL CARDROOM

SLOT ACTIVITIES AND INDIAN GAMING COMPACT FISCAL YEAR 20142015

State Revenue From Regular Performances Tax on Attendance $ 32258 Daily License Fees 2317268 Tax on Handle 8543609

State Revenue From Pari-Mutuel Performances (1) $ 10893135

Other State Revenue Occupational Licenses $ 525302 Fingerprint Fees 235539 Escheated Tickets (2) 795228 Racing Scholarship Funds (2) 0 PMW Trust Fund - Drug Fines 87650 Miscellaneous Revenue 32581 General Revenue Fund - Other Fines 20025

Other State Revenue $ 1696325

Total Pari-Mutuel State Revenue $ 12589460

State Revenue From Cardrooms Table Fees $ 693000 Gross Receipts(3) 13589789 Occupational Licenses 184502

Total State Revenue From Cardrooms $ 14467291

State Revenue From Slots CompulsiveAddictive Gambling Fee (4) $ 1750000 Facility License Fee (4) 14000000 Slot Taxes(5) 182584841 Fingerprint Fees 30028 Occupational Licenses 337334 Miscellaneous Revenue 5572 Miscellaneous Fines 11300

Total State Revenue From Slots $ 198719075

Total State Revenue Generated From Pari-Mutuel Cardroom and Slots $ 225775826

State Revenue From Indian Gaming Compact Indian Gaming Compact (6) $ 255610619 Indian Gaming Compact Reimbursements 253772

Total State Revenue From Indian Gaming Compact $ 255864391

TOTAL STATE REVENUE GENERATED $ 481640217

(1) Daily license fees and taxes reported above reported above are amounts collected and not reflect amounts due

(2) Escheated tickets and Racing Scholarship Funds are distributed to the Department of Education

(3) One-half of cardroom gross receipts is deposited into the General Revenue Fund

(4) Both amounts include payments from Calder Casio and Race Course Gulfstream Park Racing and Casino Mardi Gras Racetrack and Gaming Center Isle Casino and Racing at Pompano Park Flagler Dog Track and Magic City Casino Miami Jai Alai and South Florida Racing Association (Hialeah Park)

(5) Slot taxes are distributed to the Department of Education

(6) Indian Gaming Compact payments are deposited into the General Revenue Fund

38

DEPARTMENT OF BUSINESS amp PROFESSIONAL REGULATION DIVISION OF PARI-MUTUEL WAGERING

BALANCE SHEET SPECIAL REVENUE FUND

FOR FISCAL YEAR ENDED JUNE 30 2015

2015 2014

ASSETS

Cash with State Treasurer Investments at cost Accounts receivable Taxes receivable Allowance for uncollectibles Interest receivable Due from state funds

$ 753311 3254344

368284 15699389

(36217) 5066

286564

$ 6567906731219

34812815266142

(32884)11371

175988

TOTAL ASSETS $ 20330741 $ 23156753

LIABILITIES amp FUND EQUITY Liabilities Accounts payable $ 98554 $ 131567 Accrued salaries 282993 245289 Due to other funds 15432 4325 Due to other state agencies 14092160 13612023 Due to general revenue 685418 665939 Compensated absences - 9313

Total Liabilities 15174556 14668455

Fund Equity Unreserved 5156185 8488298

Total Fund Equity 5156185 8488298

TOTAL LIABILITIES amp FUND EQUITY $ 20330741 $ 23156753

The financial statements and notes are for informational purposes only

39

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 2015

FINAL 2015 2014

BUDGET ACTUAL VARIANCE ACTUAL

REVENUES

Fees Charges Commissions and Sales

Licenses and Permits

Taxes

Fines Forfeits Judgments and Settlements

Interest and Dividends Net

Refunds

Miscellaneous Receipts

$ 19552155

552304

197324441

212335

29537

250000

211412

$ 19301397

712058

198093473

95112

122153

254983

31106

$ (250758) $

159754

769032

(117223)

92616

4983

(180306)

19569151

502696

190162520

116787

84893

270769

213872

Total Revenues 218132184 218610282 478098 210920688

EXPENDITURES CURRENT OPERATING

Salaries

Other Personal Services

Other Operating Expenditures

Operation of Motor Vehicles

Risk Management

State Attorney-Slots

PMW Lab Services

PMW Compliance System

TrDMSHR SVCSSTW Contract

Cardroom Tax Distribution

Other Contracted Services

Compulsive Gambling Prevention

Racing Animal Med Research

OPERATING CAPITAL OUTLAY

Acquisition of Motor Vehicles

Assessment for Fingerprinting

Service Charge to General Revenue

Refunds

Transfer to FDLE Slots Investigation

Transfers to Other Funds

Transfers to General Revenue

7104979 1677615 976075 81743

169792 222971

2266000 296476 58635

1800000 141731 930000 100000

23895 24802

460400 3150000 164650

‐188594212

27000000

6494226 1465527 842849 61944

169792 222971

2266000

246396 58635

1701933 29530

930000 93633 12523 20385

374197 2859023

13173 -

184079657

20000000

610753

212087

133226

19799

-

-

-

50080

-

98067

112201

0

6367

11372

4417

86203

290977

151477

-

4514555

7000000

6429448

1237420

736549

78141

105689

208651

2266000

246415

57114

1658542

31082

600000

100000

32240

54798

320769

2937007

132397

-

175530395

18500000

Total Expenditures 235243976 221942395 13301581 211262657

Excess (Deficiency) of Revenues Over (Under) Expenditures

FUND BALANCE JULY 1 2014

(17111792)

8488298

(3332113)

8488298

(12823484)

-

(341969)

8830267

FUND BALANCE JUNE 30 2015 $ (8623494) $ 5156185 $ (12823484) $ 8488298 (1) (1)

(1) Does not include budget of $37000000 for category 190000 Investments Actual expenditures for category 190000 were closed into the investment account

The financial statements and notes are for informational purposes only

40

CA

RD

RO

OM

PA

RI-

MU

TU

EL

AN

DS

LO

T S

TA

TU

TE

MA

TR

IX

STATUTE TOPIC GREYHOUND JAI ALAI THOROUGHBRED HARNESS QUARTER HORSE

FEES $80 per race $40 per game $100 per race $100 per race $100 per race

Daily License Fees On Live

On-track Handle

5500951(1)(a) FS 5500951(1)(a) FS 5500951(1)(a) FS 5500951(1)(a) FS 5500951(1)(a) FS

$80 per race but not to exceed $40 per game but not to exceed $100 per race but not to exceed $100 race but not to exceed $500 $100 per race but not to exceed Daily License $500 per day $500 per day $500 per day per day $500 per day

Fees On Simulcast Handle

5500951(1)(a) FS 5500951(1)(a) FS 5500951(1)(a) FS 5500951(1)(a) FS 5500951(1)(a) FS

OUTS (ESCHEATS)

Live On-track Handle

Paid to the state of Florida 5501645(2) FS

Paid to the state of Florida 5501645(2) FS

Retained by permitholder 5502633(3) FS

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)

FS FS

Escheats from Arabian races are paid to Florida Arabian Horse Racing Promotion Account 5502633(2)(c) FS

TAXES

Tax On Admissions

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a) FS

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c) FS

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a) FS

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c) FS

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a) FS

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c) FS

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a) FS

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c) FS

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a) FS

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c) FS

Tax On Live On-track Handle

55 of handle except for charity perfomances which is 76 of handle 5500951(3)(b)1 FS

Effective July 1 2000 a permitholder may not be taxed at a higher rate than 2 5500951(3)(d) FS

05 of handle 55009515(2)(a) FS

05 of handle 55009512(2)(a) FS

1 of handle 5500951(3)(a) FS

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) FS

Allows permitholders to receive jai alai games from out-of-state and are subject to taxation under 5500951 and 55009511 5503551(4) FS

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) FS

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) FS

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) FS

This matrix represents a summary of 2014 Statutes Please refer to the cite noted by statutory topic for specific language governing pari-mutuel wagering

41

STATUTE TOPIC GREYHOUND JAI ALAI THOROUGHBRED HARNESS QUARTER HORSE

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 5500951(3)(b)1 and 5500951(3)(c)1 FS

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 FS

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 FS

39 of intertrack and intertrack simulcast handle for greyhound permitholders located in the same market area specified in 550615(9) 5500951(3)(c)2 FS

71 of intertrack and intertrack simulcast handle 5500951(3)(b)2 and 5500951(3)(c)1 FS

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 FS

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) FS

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

2 of intertrack handle 5500951(3)(c)1 FS

24 of intertrack simulcast handle 5500951(3)(c)1 and 55009515(5) FS

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 FS

05 of intertrack simulcast handle if guest track is a thoroughbred track located more than 35 miles from host track 55009515(5) FS

33 of intertrack handle 5500951(3)(c)1 FS

15 of intertrack simulcast handle 5500951(3)(c)1 FS

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 FS

2 of intertrack handle 5500951(3)(c)1 FS

24 of intertrack simulcast handle 5500951(3)(c)1 and 55009515(5) FS

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 FS

Year then tax on handle is 23 5500951(3)(c)2 FS

CHARITY PERFORMANCES

Maximum of five days Maximum of five days Maximum of five days Maximum of five days Maximum of five days 5500351(1) FS 5500351(1) FS 5500351(1) FS 5500351(1) FS 5500351(1) FS

Permitholders are allowed to Permitholders are allowed to One additional scholarship day to conduct one additional day to be conduct two additional tracks located in Hillsborough designated as ldquoGreyhound Adopt- performances known as ldquoRetired County for the benefit of Pasco-A-Pet Day Proceeds are paid to Jai Alai Playersrsquo Charity Dayrdquo for a Hernando Community College bona fide organizations that fund to benefit retired jai alai 5500351(6)(a) and promote the adoption of players 5500351(8) FS 5500351(6)(b) FS greyhounds 5501648(2) FS

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 FS

This matrix represents a summary of 2014 Statutes Please refer to the cite noted by statutory topic for specific language governing pari-mutuel wagering

42

STATUTE TOPIC GREYHOUND JAI ALAI THOROUGHBRED HARNESS QUARTER HORSE

TAX CREDITS amp EXEMPTIONS

(excluding charity performances

unless otherwise noted)

Tax exemption of $360000 per state fiscal year or $500000 for three permitholders that held a full live schedule in 1995 and closest to another state authorizing greyhound racing 55009514(1) FS

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) FS

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 is paid directly to the Jockeys Guild by the permitholders 55009515(6) FS

Tax credit each state fiscal year equal to daily license fee on live races in previous state fiscal year 5500951(1)(a) FS

Allows each permitholder that cannot utilize the full amount of the tax exemption or daily license fee tax creditelect once per state fiscal year to transfer the unused portion to a greyhound permitholder acting as a host track for intertrack wagering 5500951(1)(b) FS

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 FS

$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 FS

Tax credit each state fiscal year in an amount equal to the amount remitted in escheated tickets in prior state fiscal year 5501647 FS

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) FS

This matrix represents a summary of 2014 Statutes Please refer to the cite noted by statutory topic for specific language governing pari-mutuel wagering

43

STATUTE TOPIC STATUTE REFERENCE SUMMARY

FEES

Cardroom Table Fees 849086(5)(d) FS Annual fee for each facility is $1000 for each table to be operated at the cardroom

TAXES

Tax On Cardroom Gross Receipts

849086(13)(a) FS

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts Pursuant to Section 849086(13)(c) FS one-half credited to Pari-Mutuel Wagering Trust Fund and one-half being credited to the General Revenue Fund

Tax On Admissions 849086(13)(b) FS

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

FINES

Administrative Fine 849086(14)(c) FS An administrative fine up to $1000 for each violation may be imposed on any person who has violated or failed to comply with the provisions of Section 849086 FS

ANNUAL DISBURSEMENT TO COUNTIES AND MUNICIPALITIES

Annual Disbursement To Counties and Municipalities

849086(13)(h) FS One-quarter of moneys deposited into the Pari-Mutuel Wagering Trust Fund shall by October 1 of each year be distributed to the local counties or municipalities where the approved cardrooms are located

This matrix represents a summary of 2014 Statutes Please refer to the cite noted by statutory topic for specific language governing operation of cardooms

44

STATUTE TOPIC STATUTE REFERENCE SUMMARY

FEES

Slot License Fee 551106(1)(a) FS Annual fee for each slot machine facility is $2 million paid with the initial license application and annual 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 551106(3) FS

The tax rate on slot machine revenues is 35 Payment for the tax on slot machine revenues shall be remitted by 3 pm on the 5th day of each calendar month for taxes imposed and collected for the preceding calendar month If the 5th day of the calendar month falls on a weekend payments shall be remitted by 3 pm the first Monday following the weekend

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 for 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 Penalties

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 2014 Statutes Please refer to the cite noted by statutory topic for specific language governing slot operations

45

  • Table of Contents 2014-2015
  • Overview 2014-15
  • Division overview 1415
  • Events Shaping 2014-15
  • Fiscal Years Comparative Data 2014-15
  • PMW Graphs 2014-2015
  • PMW Handle Statistics 2014 2015
  • Guest Handle by Host 2014-2015
  • 20142015 Charity-scholarship
  • Cardroom Statistics 2014-2015
  • Cardroom Revenue 2014 2015
  • Slot Comparative Data 2014-2015
  • Daily revenue per machine 14-15
  • 2014-15 permitholder map for report
  • Permitholder Contact Operating In 84rd annual rpt
  • Promotional Programs for FL Horses 20142015
  • Drug Positives for 2014-15
  • Summary of State Revenue 2014-2015 (Final
  • PMW 06 30 15 Final Report
  • PMW Statute Matrix 2014-2015
  • Cardroom Statute Matrix 2014-2015
  • Slot Statute Matrix 20142015
  • Annual Report Cover 2416pdf
    • Florida Department of Business and Professional Regulation
Page 41: Division of Pari-Mutuel Wagering Annual Report …...2016/03/07  · This annual report encompasses the fiscal year which began July 1, 2014, and ended June 30, 2015. This is the 84th

UNIVERSITY OF FLORIDA COLLEGE OF VETERINARY MEDICINE RACING LABORATORY

The Florida Racing Laboratory in the College of Medicine at the University of Florida is an International Organization for Standardization ISO 17025 accredited laboratory that employs various procedures to detect and identify prohibited drugs medications stimulants depressants hypnotics local anesthetics and drug-masking agents in the blood urine or other bodily fluids of racing horses and greyhounds

During Fiscal Year 20142015 the Laboratory received and processed 67587 samples and performed 254238 analyses The vigilant monitoring of samples by the Laboratory serves to deter the use of prohibited drugs in racing animals in Florida

Horse UrineBlood Greyhound Urine 1 Investigative Samples Received 16337 51233 17 Samples Analyzed 16280 30340 17 Number of Analyses 76382 177815 41 Positives 163 9 NA

1 Volume Not Sufficient For Testing 21711 (424 of total number of samples received) Note From January 31 2015 through June 14 2015 there were 14509 greyhound samples collected Of this total 5296 were testable samples and 9213 were quantity not sufficient for analysis During this timeframe there were 2398 attempts to collect samples from greyhounds that did not urinate

DRUG POSITIVES FOR FISCAL YEAR 20142015

Types of Positives (ARCI Drug Class) Horse Greyhound Acepromazine metabolite (3) 5 0

Acepromazine metabolite (3) Methocarbamol (4) Phenylbutazone (na) 1 0

Benzoylecgonine (1) 0 3

Boldenone (3) 4 0

Carprofen (4) 0 1

Clenbuterol (3) 51 0

Clenbuterol (3) Flunixin (4) 1 0

Dimethylsuloxide (DMSO) (5) 15 0

Flunixin (4) 5 2

Glycopyrrolate (3) 1 0

Ibuprofen (4) Methocarbamol (4) 1 0

Isoxsuprine (4) 1 0

Methocarbamol (4) 5 0

Naproxen (4) 1 0

Naproxen (4) Phenylbutazone (na) 1 0

Phenylbutazone (NA) 56 0

Procaine (3) 2 2

Testosterone (3) 5 0

Testosterone (3) Boldenone (3) 1 0

Testosterone (3) Nandrolone (3) Dimethylsuloxide (DMSO) (5) 3 0

Theobromine (4) 0 1

Zipaterol (2) 4 0

TOTALS 163 9

Class (1) Stimulant and depressant drugs that have the highest potential to affect performance and that have no generally accepted meidcal use in the racing horse

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 horse but the pharmacology of which

suggests less potential to affect performance than drugs in Class 2 Class (4) This class includes therapeutic medications that would be expected to have less potential to affect performance than those

in Class 3 Class (5) This class includes therapeutic medications for which concentration limits have been established by the racing jurisdictions

as well as certain miscellaneous agents such as dimethylsulfoxide (DMSO) and other medications as determined by the regulatory bodies

37

F

INA

NC

IAL

ST

AT

EM

EN

TS

DIVISION OF PARI-MUTUEL WAGERING SUMMARY OF STATE REVENUE FROM PARI-MUTUEL CARDROOM

SLOT ACTIVITIES AND INDIAN GAMING COMPACT FISCAL YEAR 20142015

State Revenue From Regular Performances Tax on Attendance $ 32258 Daily License Fees 2317268 Tax on Handle 8543609

State Revenue From Pari-Mutuel Performances (1) $ 10893135

Other State Revenue Occupational Licenses $ 525302 Fingerprint Fees 235539 Escheated Tickets (2) 795228 Racing Scholarship Funds (2) 0 PMW Trust Fund - Drug Fines 87650 Miscellaneous Revenue 32581 General Revenue Fund - Other Fines 20025

Other State Revenue $ 1696325

Total Pari-Mutuel State Revenue $ 12589460

State Revenue From Cardrooms Table Fees $ 693000 Gross Receipts(3) 13589789 Occupational Licenses 184502

Total State Revenue From Cardrooms $ 14467291

State Revenue From Slots CompulsiveAddictive Gambling Fee (4) $ 1750000 Facility License Fee (4) 14000000 Slot Taxes(5) 182584841 Fingerprint Fees 30028 Occupational Licenses 337334 Miscellaneous Revenue 5572 Miscellaneous Fines 11300

Total State Revenue From Slots $ 198719075

Total State Revenue Generated From Pari-Mutuel Cardroom and Slots $ 225775826

State Revenue From Indian Gaming Compact Indian Gaming Compact (6) $ 255610619 Indian Gaming Compact Reimbursements 253772

Total State Revenue From Indian Gaming Compact $ 255864391

TOTAL STATE REVENUE GENERATED $ 481640217

(1) Daily license fees and taxes reported above reported above are amounts collected and not reflect amounts due

(2) Escheated tickets and Racing Scholarship Funds are distributed to the Department of Education

(3) One-half of cardroom gross receipts is deposited into the General Revenue Fund

(4) Both amounts include payments from Calder Casio and Race Course Gulfstream Park Racing and Casino Mardi Gras Racetrack and Gaming Center Isle Casino and Racing at Pompano Park Flagler Dog Track and Magic City Casino Miami Jai Alai and South Florida Racing Association (Hialeah Park)

(5) Slot taxes are distributed to the Department of Education

(6) Indian Gaming Compact payments are deposited into the General Revenue Fund

38

DEPARTMENT OF BUSINESS amp PROFESSIONAL REGULATION DIVISION OF PARI-MUTUEL WAGERING

BALANCE SHEET SPECIAL REVENUE FUND

FOR FISCAL YEAR ENDED JUNE 30 2015

2015 2014

ASSETS

Cash with State Treasurer Investments at cost Accounts receivable Taxes receivable Allowance for uncollectibles Interest receivable Due from state funds

$ 753311 3254344

368284 15699389

(36217) 5066

286564

$ 6567906731219

34812815266142

(32884)11371

175988

TOTAL ASSETS $ 20330741 $ 23156753

LIABILITIES amp FUND EQUITY Liabilities Accounts payable $ 98554 $ 131567 Accrued salaries 282993 245289 Due to other funds 15432 4325 Due to other state agencies 14092160 13612023 Due to general revenue 685418 665939 Compensated absences - 9313

Total Liabilities 15174556 14668455

Fund Equity Unreserved 5156185 8488298

Total Fund Equity 5156185 8488298

TOTAL LIABILITIES amp FUND EQUITY $ 20330741 $ 23156753

The financial statements and notes are for informational purposes only

39

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 2015

FINAL 2015 2014

BUDGET ACTUAL VARIANCE ACTUAL

REVENUES

Fees Charges Commissions and Sales

Licenses and Permits

Taxes

Fines Forfeits Judgments and Settlements

Interest and Dividends Net

Refunds

Miscellaneous Receipts

$ 19552155

552304

197324441

212335

29537

250000

211412

$ 19301397

712058

198093473

95112

122153

254983

31106

$ (250758) $

159754

769032

(117223)

92616

4983

(180306)

19569151

502696

190162520

116787

84893

270769

213872

Total Revenues 218132184 218610282 478098 210920688

EXPENDITURES CURRENT OPERATING

Salaries

Other Personal Services

Other Operating Expenditures

Operation of Motor Vehicles

Risk Management

State Attorney-Slots

PMW Lab Services

PMW Compliance System

TrDMSHR SVCSSTW Contract

Cardroom Tax Distribution

Other Contracted Services

Compulsive Gambling Prevention

Racing Animal Med Research

OPERATING CAPITAL OUTLAY

Acquisition of Motor Vehicles

Assessment for Fingerprinting

Service Charge to General Revenue

Refunds

Transfer to FDLE Slots Investigation

Transfers to Other Funds

Transfers to General Revenue

7104979 1677615 976075 81743

169792 222971

2266000 296476 58635

1800000 141731 930000 100000

23895 24802

460400 3150000 164650

‐188594212

27000000

6494226 1465527 842849 61944

169792 222971

2266000

246396 58635

1701933 29530

930000 93633 12523 20385

374197 2859023

13173 -

184079657

20000000

610753

212087

133226

19799

-

-

-

50080

-

98067

112201

0

6367

11372

4417

86203

290977

151477

-

4514555

7000000

6429448

1237420

736549

78141

105689

208651

2266000

246415

57114

1658542

31082

600000

100000

32240

54798

320769

2937007

132397

-

175530395

18500000

Total Expenditures 235243976 221942395 13301581 211262657

Excess (Deficiency) of Revenues Over (Under) Expenditures

FUND BALANCE JULY 1 2014

(17111792)

8488298

(3332113)

8488298

(12823484)

-

(341969)

8830267

FUND BALANCE JUNE 30 2015 $ (8623494) $ 5156185 $ (12823484) $ 8488298 (1) (1)

(1) Does not include budget of $37000000 for category 190000 Investments Actual expenditures for category 190000 were closed into the investment account

The financial statements and notes are for informational purposes only

40

CA

RD

RO

OM

PA

RI-

MU

TU

EL

AN

DS

LO

T S

TA

TU

TE

MA

TR

IX

STATUTE TOPIC GREYHOUND JAI ALAI THOROUGHBRED HARNESS QUARTER HORSE

FEES $80 per race $40 per game $100 per race $100 per race $100 per race

Daily License Fees On Live

On-track Handle

5500951(1)(a) FS 5500951(1)(a) FS 5500951(1)(a) FS 5500951(1)(a) FS 5500951(1)(a) FS

$80 per race but not to exceed $40 per game but not to exceed $100 per race but not to exceed $100 race but not to exceed $500 $100 per race but not to exceed Daily License $500 per day $500 per day $500 per day per day $500 per day

Fees On Simulcast Handle

5500951(1)(a) FS 5500951(1)(a) FS 5500951(1)(a) FS 5500951(1)(a) FS 5500951(1)(a) FS

OUTS (ESCHEATS)

Live On-track Handle

Paid to the state of Florida 5501645(2) FS

Paid to the state of Florida 5501645(2) FS

Retained by permitholder 5502633(3) FS

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)

FS FS

Escheats from Arabian races are paid to Florida Arabian Horse Racing Promotion Account 5502633(2)(c) FS

TAXES

Tax On Admissions

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a) FS

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c) FS

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a) FS

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c) FS

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a) FS

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c) FS

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a) FS

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c) FS

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a) FS

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c) FS

Tax On Live On-track Handle

55 of handle except for charity perfomances which is 76 of handle 5500951(3)(b)1 FS

Effective July 1 2000 a permitholder may not be taxed at a higher rate than 2 5500951(3)(d) FS

05 of handle 55009515(2)(a) FS

05 of handle 55009512(2)(a) FS

1 of handle 5500951(3)(a) FS

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) FS

Allows permitholders to receive jai alai games from out-of-state and are subject to taxation under 5500951 and 55009511 5503551(4) FS

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) FS

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) FS

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) FS

This matrix represents a summary of 2014 Statutes Please refer to the cite noted by statutory topic for specific language governing pari-mutuel wagering

41

STATUTE TOPIC GREYHOUND JAI ALAI THOROUGHBRED HARNESS QUARTER HORSE

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 5500951(3)(b)1 and 5500951(3)(c)1 FS

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 FS

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 FS

39 of intertrack and intertrack simulcast handle for greyhound permitholders located in the same market area specified in 550615(9) 5500951(3)(c)2 FS

71 of intertrack and intertrack simulcast handle 5500951(3)(b)2 and 5500951(3)(c)1 FS

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 FS

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) FS

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

2 of intertrack handle 5500951(3)(c)1 FS

24 of intertrack simulcast handle 5500951(3)(c)1 and 55009515(5) FS

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 FS

05 of intertrack simulcast handle if guest track is a thoroughbred track located more than 35 miles from host track 55009515(5) FS

33 of intertrack handle 5500951(3)(c)1 FS

15 of intertrack simulcast handle 5500951(3)(c)1 FS

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 FS

2 of intertrack handle 5500951(3)(c)1 FS

24 of intertrack simulcast handle 5500951(3)(c)1 and 55009515(5) FS

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 FS

Year then tax on handle is 23 5500951(3)(c)2 FS

CHARITY PERFORMANCES

Maximum of five days Maximum of five days Maximum of five days Maximum of five days Maximum of five days 5500351(1) FS 5500351(1) FS 5500351(1) FS 5500351(1) FS 5500351(1) FS

Permitholders are allowed to Permitholders are allowed to One additional scholarship day to conduct one additional day to be conduct two additional tracks located in Hillsborough designated as ldquoGreyhound Adopt- performances known as ldquoRetired County for the benefit of Pasco-A-Pet Day Proceeds are paid to Jai Alai Playersrsquo Charity Dayrdquo for a Hernando Community College bona fide organizations that fund to benefit retired jai alai 5500351(6)(a) and promote the adoption of players 5500351(8) FS 5500351(6)(b) FS greyhounds 5501648(2) FS

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 FS

This matrix represents a summary of 2014 Statutes Please refer to the cite noted by statutory topic for specific language governing pari-mutuel wagering

42

STATUTE TOPIC GREYHOUND JAI ALAI THOROUGHBRED HARNESS QUARTER HORSE

TAX CREDITS amp EXEMPTIONS

(excluding charity performances

unless otherwise noted)

Tax exemption of $360000 per state fiscal year or $500000 for three permitholders that held a full live schedule in 1995 and closest to another state authorizing greyhound racing 55009514(1) FS

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) FS

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 is paid directly to the Jockeys Guild by the permitholders 55009515(6) FS

Tax credit each state fiscal year equal to daily license fee on live races in previous state fiscal year 5500951(1)(a) FS

Allows each permitholder that cannot utilize the full amount of the tax exemption or daily license fee tax creditelect once per state fiscal year to transfer the unused portion to a greyhound permitholder acting as a host track for intertrack wagering 5500951(1)(b) FS

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 FS

$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 FS

Tax credit each state fiscal year in an amount equal to the amount remitted in escheated tickets in prior state fiscal year 5501647 FS

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) FS

This matrix represents a summary of 2014 Statutes Please refer to the cite noted by statutory topic for specific language governing pari-mutuel wagering

43

STATUTE TOPIC STATUTE REFERENCE SUMMARY

FEES

Cardroom Table Fees 849086(5)(d) FS Annual fee for each facility is $1000 for each table to be operated at the cardroom

TAXES

Tax On Cardroom Gross Receipts

849086(13)(a) FS

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts Pursuant to Section 849086(13)(c) FS one-half credited to Pari-Mutuel Wagering Trust Fund and one-half being credited to the General Revenue Fund

Tax On Admissions 849086(13)(b) FS

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

FINES

Administrative Fine 849086(14)(c) FS An administrative fine up to $1000 for each violation may be imposed on any person who has violated or failed to comply with the provisions of Section 849086 FS

ANNUAL DISBURSEMENT TO COUNTIES AND MUNICIPALITIES

Annual Disbursement To Counties and Municipalities

849086(13)(h) FS One-quarter of moneys deposited into the Pari-Mutuel Wagering Trust Fund shall by October 1 of each year be distributed to the local counties or municipalities where the approved cardrooms are located

This matrix represents a summary of 2014 Statutes Please refer to the cite noted by statutory topic for specific language governing operation of cardooms

44

STATUTE TOPIC STATUTE REFERENCE SUMMARY

FEES

Slot License Fee 551106(1)(a) FS Annual fee for each slot machine facility is $2 million paid with the initial license application and annual 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 551106(3) FS

The tax rate on slot machine revenues is 35 Payment for the tax on slot machine revenues shall be remitted by 3 pm on the 5th day of each calendar month for taxes imposed and collected for the preceding calendar month If the 5th day of the calendar month falls on a weekend payments shall be remitted by 3 pm the first Monday following the weekend

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 for 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 Penalties

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 2014 Statutes Please refer to the cite noted by statutory topic for specific language governing slot operations

45

  • Table of Contents 2014-2015
  • Overview 2014-15
  • Division overview 1415
  • Events Shaping 2014-15
  • Fiscal Years Comparative Data 2014-15
  • PMW Graphs 2014-2015
  • PMW Handle Statistics 2014 2015
  • Guest Handle by Host 2014-2015
  • 20142015 Charity-scholarship
  • Cardroom Statistics 2014-2015
  • Cardroom Revenue 2014 2015
  • Slot Comparative Data 2014-2015
  • Daily revenue per machine 14-15
  • 2014-15 permitholder map for report
  • Permitholder Contact Operating In 84rd annual rpt
  • Promotional Programs for FL Horses 20142015
  • Drug Positives for 2014-15
  • Summary of State Revenue 2014-2015 (Final
  • PMW 06 30 15 Final Report
  • PMW Statute Matrix 2014-2015
  • Cardroom Statute Matrix 2014-2015
  • Slot Statute Matrix 20142015
  • Annual Report Cover 2416pdf
    • Florida Department of Business and Professional Regulation
Page 42: Division of Pari-Mutuel Wagering Annual Report …...2016/03/07  · This annual report encompasses the fiscal year which began July 1, 2014, and ended June 30, 2015. This is the 84th

F

INA

NC

IAL

ST

AT

EM

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TS

DIVISION OF PARI-MUTUEL WAGERING SUMMARY OF STATE REVENUE FROM PARI-MUTUEL CARDROOM

SLOT ACTIVITIES AND INDIAN GAMING COMPACT FISCAL YEAR 20142015

State Revenue From Regular Performances Tax on Attendance $ 32258 Daily License Fees 2317268 Tax on Handle 8543609

State Revenue From Pari-Mutuel Performances (1) $ 10893135

Other State Revenue Occupational Licenses $ 525302 Fingerprint Fees 235539 Escheated Tickets (2) 795228 Racing Scholarship Funds (2) 0 PMW Trust Fund - Drug Fines 87650 Miscellaneous Revenue 32581 General Revenue Fund - Other Fines 20025

Other State Revenue $ 1696325

Total Pari-Mutuel State Revenue $ 12589460

State Revenue From Cardrooms Table Fees $ 693000 Gross Receipts(3) 13589789 Occupational Licenses 184502

Total State Revenue From Cardrooms $ 14467291

State Revenue From Slots CompulsiveAddictive Gambling Fee (4) $ 1750000 Facility License Fee (4) 14000000 Slot Taxes(5) 182584841 Fingerprint Fees 30028 Occupational Licenses 337334 Miscellaneous Revenue 5572 Miscellaneous Fines 11300

Total State Revenue From Slots $ 198719075

Total State Revenue Generated From Pari-Mutuel Cardroom and Slots $ 225775826

State Revenue From Indian Gaming Compact Indian Gaming Compact (6) $ 255610619 Indian Gaming Compact Reimbursements 253772

Total State Revenue From Indian Gaming Compact $ 255864391

TOTAL STATE REVENUE GENERATED $ 481640217

(1) Daily license fees and taxes reported above reported above are amounts collected and not reflect amounts due

(2) Escheated tickets and Racing Scholarship Funds are distributed to the Department of Education

(3) One-half of cardroom gross receipts is deposited into the General Revenue Fund

(4) Both amounts include payments from Calder Casio and Race Course Gulfstream Park Racing and Casino Mardi Gras Racetrack and Gaming Center Isle Casino and Racing at Pompano Park Flagler Dog Track and Magic City Casino Miami Jai Alai and South Florida Racing Association (Hialeah Park)

(5) Slot taxes are distributed to the Department of Education

(6) Indian Gaming Compact payments are deposited into the General Revenue Fund

38

DEPARTMENT OF BUSINESS amp PROFESSIONAL REGULATION DIVISION OF PARI-MUTUEL WAGERING

BALANCE SHEET SPECIAL REVENUE FUND

FOR FISCAL YEAR ENDED JUNE 30 2015

2015 2014

ASSETS

Cash with State Treasurer Investments at cost Accounts receivable Taxes receivable Allowance for uncollectibles Interest receivable Due from state funds

$ 753311 3254344

368284 15699389

(36217) 5066

286564

$ 6567906731219

34812815266142

(32884)11371

175988

TOTAL ASSETS $ 20330741 $ 23156753

LIABILITIES amp FUND EQUITY Liabilities Accounts payable $ 98554 $ 131567 Accrued salaries 282993 245289 Due to other funds 15432 4325 Due to other state agencies 14092160 13612023 Due to general revenue 685418 665939 Compensated absences - 9313

Total Liabilities 15174556 14668455

Fund Equity Unreserved 5156185 8488298

Total Fund Equity 5156185 8488298

TOTAL LIABILITIES amp FUND EQUITY $ 20330741 $ 23156753

The financial statements and notes are for informational purposes only

39

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 2015

FINAL 2015 2014

BUDGET ACTUAL VARIANCE ACTUAL

REVENUES

Fees Charges Commissions and Sales

Licenses and Permits

Taxes

Fines Forfeits Judgments and Settlements

Interest and Dividends Net

Refunds

Miscellaneous Receipts

$ 19552155

552304

197324441

212335

29537

250000

211412

$ 19301397

712058

198093473

95112

122153

254983

31106

$ (250758) $

159754

769032

(117223)

92616

4983

(180306)

19569151

502696

190162520

116787

84893

270769

213872

Total Revenues 218132184 218610282 478098 210920688

EXPENDITURES CURRENT OPERATING

Salaries

Other Personal Services

Other Operating Expenditures

Operation of Motor Vehicles

Risk Management

State Attorney-Slots

PMW Lab Services

PMW Compliance System

TrDMSHR SVCSSTW Contract

Cardroom Tax Distribution

Other Contracted Services

Compulsive Gambling Prevention

Racing Animal Med Research

OPERATING CAPITAL OUTLAY

Acquisition of Motor Vehicles

Assessment for Fingerprinting

Service Charge to General Revenue

Refunds

Transfer to FDLE Slots Investigation

Transfers to Other Funds

Transfers to General Revenue

7104979 1677615 976075 81743

169792 222971

2266000 296476 58635

1800000 141731 930000 100000

23895 24802

460400 3150000 164650

‐188594212

27000000

6494226 1465527 842849 61944

169792 222971

2266000

246396 58635

1701933 29530

930000 93633 12523 20385

374197 2859023

13173 -

184079657

20000000

610753

212087

133226

19799

-

-

-

50080

-

98067

112201

0

6367

11372

4417

86203

290977

151477

-

4514555

7000000

6429448

1237420

736549

78141

105689

208651

2266000

246415

57114

1658542

31082

600000

100000

32240

54798

320769

2937007

132397

-

175530395

18500000

Total Expenditures 235243976 221942395 13301581 211262657

Excess (Deficiency) of Revenues Over (Under) Expenditures

FUND BALANCE JULY 1 2014

(17111792)

8488298

(3332113)

8488298

(12823484)

-

(341969)

8830267

FUND BALANCE JUNE 30 2015 $ (8623494) $ 5156185 $ (12823484) $ 8488298 (1) (1)

(1) Does not include budget of $37000000 for category 190000 Investments Actual expenditures for category 190000 were closed into the investment account

The financial statements and notes are for informational purposes only

40

CA

RD

RO

OM

PA

RI-

MU

TU

EL

AN

DS

LO

T S

TA

TU

TE

MA

TR

IX

STATUTE TOPIC GREYHOUND JAI ALAI THOROUGHBRED HARNESS QUARTER HORSE

FEES $80 per race $40 per game $100 per race $100 per race $100 per race

Daily License Fees On Live

On-track Handle

5500951(1)(a) FS 5500951(1)(a) FS 5500951(1)(a) FS 5500951(1)(a) FS 5500951(1)(a) FS

$80 per race but not to exceed $40 per game but not to exceed $100 per race but not to exceed $100 race but not to exceed $500 $100 per race but not to exceed Daily License $500 per day $500 per day $500 per day per day $500 per day

Fees On Simulcast Handle

5500951(1)(a) FS 5500951(1)(a) FS 5500951(1)(a) FS 5500951(1)(a) FS 5500951(1)(a) FS

OUTS (ESCHEATS)

Live On-track Handle

Paid to the state of Florida 5501645(2) FS

Paid to the state of Florida 5501645(2) FS

Retained by permitholder 5502633(3) FS

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)

FS FS

Escheats from Arabian races are paid to Florida Arabian Horse Racing Promotion Account 5502633(2)(c) FS

TAXES

Tax On Admissions

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a) FS

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c) FS

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a) FS

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c) FS

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a) FS

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c) FS

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a) FS

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c) FS

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a) FS

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c) FS

Tax On Live On-track Handle

55 of handle except for charity perfomances which is 76 of handle 5500951(3)(b)1 FS

Effective July 1 2000 a permitholder may not be taxed at a higher rate than 2 5500951(3)(d) FS

05 of handle 55009515(2)(a) FS

05 of handle 55009512(2)(a) FS

1 of handle 5500951(3)(a) FS

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) FS

Allows permitholders to receive jai alai games from out-of-state and are subject to taxation under 5500951 and 55009511 5503551(4) FS

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) FS

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) FS

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) FS

This matrix represents a summary of 2014 Statutes Please refer to the cite noted by statutory topic for specific language governing pari-mutuel wagering

41

STATUTE TOPIC GREYHOUND JAI ALAI THOROUGHBRED HARNESS QUARTER HORSE

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 5500951(3)(b)1 and 5500951(3)(c)1 FS

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 FS

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 FS

39 of intertrack and intertrack simulcast handle for greyhound permitholders located in the same market area specified in 550615(9) 5500951(3)(c)2 FS

71 of intertrack and intertrack simulcast handle 5500951(3)(b)2 and 5500951(3)(c)1 FS

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 FS

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) FS

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

2 of intertrack handle 5500951(3)(c)1 FS

24 of intertrack simulcast handle 5500951(3)(c)1 and 55009515(5) FS

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 FS

05 of intertrack simulcast handle if guest track is a thoroughbred track located more than 35 miles from host track 55009515(5) FS

33 of intertrack handle 5500951(3)(c)1 FS

15 of intertrack simulcast handle 5500951(3)(c)1 FS

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 FS

2 of intertrack handle 5500951(3)(c)1 FS

24 of intertrack simulcast handle 5500951(3)(c)1 and 55009515(5) FS

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 FS

Year then tax on handle is 23 5500951(3)(c)2 FS

CHARITY PERFORMANCES

Maximum of five days Maximum of five days Maximum of five days Maximum of five days Maximum of five days 5500351(1) FS 5500351(1) FS 5500351(1) FS 5500351(1) FS 5500351(1) FS

Permitholders are allowed to Permitholders are allowed to One additional scholarship day to conduct one additional day to be conduct two additional tracks located in Hillsborough designated as ldquoGreyhound Adopt- performances known as ldquoRetired County for the benefit of Pasco-A-Pet Day Proceeds are paid to Jai Alai Playersrsquo Charity Dayrdquo for a Hernando Community College bona fide organizations that fund to benefit retired jai alai 5500351(6)(a) and promote the adoption of players 5500351(8) FS 5500351(6)(b) FS greyhounds 5501648(2) FS

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 FS

This matrix represents a summary of 2014 Statutes Please refer to the cite noted by statutory topic for specific language governing pari-mutuel wagering

42

STATUTE TOPIC GREYHOUND JAI ALAI THOROUGHBRED HARNESS QUARTER HORSE

TAX CREDITS amp EXEMPTIONS

(excluding charity performances

unless otherwise noted)

Tax exemption of $360000 per state fiscal year or $500000 for three permitholders that held a full live schedule in 1995 and closest to another state authorizing greyhound racing 55009514(1) FS

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) FS

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 is paid directly to the Jockeys Guild by the permitholders 55009515(6) FS

Tax credit each state fiscal year equal to daily license fee on live races in previous state fiscal year 5500951(1)(a) FS

Allows each permitholder that cannot utilize the full amount of the tax exemption or daily license fee tax creditelect once per state fiscal year to transfer the unused portion to a greyhound permitholder acting as a host track for intertrack wagering 5500951(1)(b) FS

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 FS

$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 FS

Tax credit each state fiscal year in an amount equal to the amount remitted in escheated tickets in prior state fiscal year 5501647 FS

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) FS

This matrix represents a summary of 2014 Statutes Please refer to the cite noted by statutory topic for specific language governing pari-mutuel wagering

43

STATUTE TOPIC STATUTE REFERENCE SUMMARY

FEES

Cardroom Table Fees 849086(5)(d) FS Annual fee for each facility is $1000 for each table to be operated at the cardroom

TAXES

Tax On Cardroom Gross Receipts

849086(13)(a) FS

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts Pursuant to Section 849086(13)(c) FS one-half credited to Pari-Mutuel Wagering Trust Fund and one-half being credited to the General Revenue Fund

Tax On Admissions 849086(13)(b) FS

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

FINES

Administrative Fine 849086(14)(c) FS An administrative fine up to $1000 for each violation may be imposed on any person who has violated or failed to comply with the provisions of Section 849086 FS

ANNUAL DISBURSEMENT TO COUNTIES AND MUNICIPALITIES

Annual Disbursement To Counties and Municipalities

849086(13)(h) FS One-quarter of moneys deposited into the Pari-Mutuel Wagering Trust Fund shall by October 1 of each year be distributed to the local counties or municipalities where the approved cardrooms are located

This matrix represents a summary of 2014 Statutes Please refer to the cite noted by statutory topic for specific language governing operation of cardooms

44

STATUTE TOPIC STATUTE REFERENCE SUMMARY

FEES

Slot License Fee 551106(1)(a) FS Annual fee for each slot machine facility is $2 million paid with the initial license application and annual 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 551106(3) FS

The tax rate on slot machine revenues is 35 Payment for the tax on slot machine revenues shall be remitted by 3 pm on the 5th day of each calendar month for taxes imposed and collected for the preceding calendar month If the 5th day of the calendar month falls on a weekend payments shall be remitted by 3 pm the first Monday following the weekend

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 for 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 Penalties

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 2014 Statutes Please refer to the cite noted by statutory topic for specific language governing slot operations

45

  • Table of Contents 2014-2015
  • Overview 2014-15
  • Division overview 1415
  • Events Shaping 2014-15
  • Fiscal Years Comparative Data 2014-15
  • PMW Graphs 2014-2015
  • PMW Handle Statistics 2014 2015
  • Guest Handle by Host 2014-2015
  • 20142015 Charity-scholarship
  • Cardroom Statistics 2014-2015
  • Cardroom Revenue 2014 2015
  • Slot Comparative Data 2014-2015
  • Daily revenue per machine 14-15
  • 2014-15 permitholder map for report
  • Permitholder Contact Operating In 84rd annual rpt
  • Promotional Programs for FL Horses 20142015
  • Drug Positives for 2014-15
  • Summary of State Revenue 2014-2015 (Final
  • PMW 06 30 15 Final Report
  • PMW Statute Matrix 2014-2015
  • Cardroom Statute Matrix 2014-2015
  • Slot Statute Matrix 20142015
  • Annual Report Cover 2416pdf
    • Florida Department of Business and Professional Regulation
Page 43: Division of Pari-Mutuel Wagering Annual Report …...2016/03/07  · This annual report encompasses the fiscal year which began July 1, 2014, and ended June 30, 2015. This is the 84th

DIVISION OF PARI-MUTUEL WAGERING SUMMARY OF STATE REVENUE FROM PARI-MUTUEL CARDROOM

SLOT ACTIVITIES AND INDIAN GAMING COMPACT FISCAL YEAR 20142015

State Revenue From Regular Performances Tax on Attendance $ 32258 Daily License Fees 2317268 Tax on Handle 8543609

State Revenue From Pari-Mutuel Performances (1) $ 10893135

Other State Revenue Occupational Licenses $ 525302 Fingerprint Fees 235539 Escheated Tickets (2) 795228 Racing Scholarship Funds (2) 0 PMW Trust Fund - Drug Fines 87650 Miscellaneous Revenue 32581 General Revenue Fund - Other Fines 20025

Other State Revenue $ 1696325

Total Pari-Mutuel State Revenue $ 12589460

State Revenue From Cardrooms Table Fees $ 693000 Gross Receipts(3) 13589789 Occupational Licenses 184502

Total State Revenue From Cardrooms $ 14467291

State Revenue From Slots CompulsiveAddictive Gambling Fee (4) $ 1750000 Facility License Fee (4) 14000000 Slot Taxes(5) 182584841 Fingerprint Fees 30028 Occupational Licenses 337334 Miscellaneous Revenue 5572 Miscellaneous Fines 11300

Total State Revenue From Slots $ 198719075

Total State Revenue Generated From Pari-Mutuel Cardroom and Slots $ 225775826

State Revenue From Indian Gaming Compact Indian Gaming Compact (6) $ 255610619 Indian Gaming Compact Reimbursements 253772

Total State Revenue From Indian Gaming Compact $ 255864391

TOTAL STATE REVENUE GENERATED $ 481640217

(1) Daily license fees and taxes reported above reported above are amounts collected and not reflect amounts due

(2) Escheated tickets and Racing Scholarship Funds are distributed to the Department of Education

(3) One-half of cardroom gross receipts is deposited into the General Revenue Fund

(4) Both amounts include payments from Calder Casio and Race Course Gulfstream Park Racing and Casino Mardi Gras Racetrack and Gaming Center Isle Casino and Racing at Pompano Park Flagler Dog Track and Magic City Casino Miami Jai Alai and South Florida Racing Association (Hialeah Park)

(5) Slot taxes are distributed to the Department of Education

(6) Indian Gaming Compact payments are deposited into the General Revenue Fund

38

DEPARTMENT OF BUSINESS amp PROFESSIONAL REGULATION DIVISION OF PARI-MUTUEL WAGERING

BALANCE SHEET SPECIAL REVENUE FUND

FOR FISCAL YEAR ENDED JUNE 30 2015

2015 2014

ASSETS

Cash with State Treasurer Investments at cost Accounts receivable Taxes receivable Allowance for uncollectibles Interest receivable Due from state funds

$ 753311 3254344

368284 15699389

(36217) 5066

286564

$ 6567906731219

34812815266142

(32884)11371

175988

TOTAL ASSETS $ 20330741 $ 23156753

LIABILITIES amp FUND EQUITY Liabilities Accounts payable $ 98554 $ 131567 Accrued salaries 282993 245289 Due to other funds 15432 4325 Due to other state agencies 14092160 13612023 Due to general revenue 685418 665939 Compensated absences - 9313

Total Liabilities 15174556 14668455

Fund Equity Unreserved 5156185 8488298

Total Fund Equity 5156185 8488298

TOTAL LIABILITIES amp FUND EQUITY $ 20330741 $ 23156753

The financial statements and notes are for informational purposes only

39

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 2015

FINAL 2015 2014

BUDGET ACTUAL VARIANCE ACTUAL

REVENUES

Fees Charges Commissions and Sales

Licenses and Permits

Taxes

Fines Forfeits Judgments and Settlements

Interest and Dividends Net

Refunds

Miscellaneous Receipts

$ 19552155

552304

197324441

212335

29537

250000

211412

$ 19301397

712058

198093473

95112

122153

254983

31106

$ (250758) $

159754

769032

(117223)

92616

4983

(180306)

19569151

502696

190162520

116787

84893

270769

213872

Total Revenues 218132184 218610282 478098 210920688

EXPENDITURES CURRENT OPERATING

Salaries

Other Personal Services

Other Operating Expenditures

Operation of Motor Vehicles

Risk Management

State Attorney-Slots

PMW Lab Services

PMW Compliance System

TrDMSHR SVCSSTW Contract

Cardroom Tax Distribution

Other Contracted Services

Compulsive Gambling Prevention

Racing Animal Med Research

OPERATING CAPITAL OUTLAY

Acquisition of Motor Vehicles

Assessment for Fingerprinting

Service Charge to General Revenue

Refunds

Transfer to FDLE Slots Investigation

Transfers to Other Funds

Transfers to General Revenue

7104979 1677615 976075 81743

169792 222971

2266000 296476 58635

1800000 141731 930000 100000

23895 24802

460400 3150000 164650

‐188594212

27000000

6494226 1465527 842849 61944

169792 222971

2266000

246396 58635

1701933 29530

930000 93633 12523 20385

374197 2859023

13173 -

184079657

20000000

610753

212087

133226

19799

-

-

-

50080

-

98067

112201

0

6367

11372

4417

86203

290977

151477

-

4514555

7000000

6429448

1237420

736549

78141

105689

208651

2266000

246415

57114

1658542

31082

600000

100000

32240

54798

320769

2937007

132397

-

175530395

18500000

Total Expenditures 235243976 221942395 13301581 211262657

Excess (Deficiency) of Revenues Over (Under) Expenditures

FUND BALANCE JULY 1 2014

(17111792)

8488298

(3332113)

8488298

(12823484)

-

(341969)

8830267

FUND BALANCE JUNE 30 2015 $ (8623494) $ 5156185 $ (12823484) $ 8488298 (1) (1)

(1) Does not include budget of $37000000 for category 190000 Investments Actual expenditures for category 190000 were closed into the investment account

The financial statements and notes are for informational purposes only

40

CA

RD

RO

OM

PA

RI-

MU

TU

EL

AN

DS

LO

T S

TA

TU

TE

MA

TR

IX

STATUTE TOPIC GREYHOUND JAI ALAI THOROUGHBRED HARNESS QUARTER HORSE

FEES $80 per race $40 per game $100 per race $100 per race $100 per race

Daily License Fees On Live

On-track Handle

5500951(1)(a) FS 5500951(1)(a) FS 5500951(1)(a) FS 5500951(1)(a) FS 5500951(1)(a) FS

$80 per race but not to exceed $40 per game but not to exceed $100 per race but not to exceed $100 race but not to exceed $500 $100 per race but not to exceed Daily License $500 per day $500 per day $500 per day per day $500 per day

Fees On Simulcast Handle

5500951(1)(a) FS 5500951(1)(a) FS 5500951(1)(a) FS 5500951(1)(a) FS 5500951(1)(a) FS

OUTS (ESCHEATS)

Live On-track Handle

Paid to the state of Florida 5501645(2) FS

Paid to the state of Florida 5501645(2) FS

Retained by permitholder 5502633(3) FS

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)

FS FS

Escheats from Arabian races are paid to Florida Arabian Horse Racing Promotion Account 5502633(2)(c) FS

TAXES

Tax On Admissions

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a) FS

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c) FS

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a) FS

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c) FS

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a) FS

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c) FS

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a) FS

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c) FS

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a) FS

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c) FS

Tax On Live On-track Handle

55 of handle except for charity perfomances which is 76 of handle 5500951(3)(b)1 FS

Effective July 1 2000 a permitholder may not be taxed at a higher rate than 2 5500951(3)(d) FS

05 of handle 55009515(2)(a) FS

05 of handle 55009512(2)(a) FS

1 of handle 5500951(3)(a) FS

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) FS

Allows permitholders to receive jai alai games from out-of-state and are subject to taxation under 5500951 and 55009511 5503551(4) FS

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) FS

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) FS

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) FS

This matrix represents a summary of 2014 Statutes Please refer to the cite noted by statutory topic for specific language governing pari-mutuel wagering

41

STATUTE TOPIC GREYHOUND JAI ALAI THOROUGHBRED HARNESS QUARTER HORSE

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 5500951(3)(b)1 and 5500951(3)(c)1 FS

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 FS

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 FS

39 of intertrack and intertrack simulcast handle for greyhound permitholders located in the same market area specified in 550615(9) 5500951(3)(c)2 FS

71 of intertrack and intertrack simulcast handle 5500951(3)(b)2 and 5500951(3)(c)1 FS

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 FS

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) FS

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

2 of intertrack handle 5500951(3)(c)1 FS

24 of intertrack simulcast handle 5500951(3)(c)1 and 55009515(5) FS

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 FS

05 of intertrack simulcast handle if guest track is a thoroughbred track located more than 35 miles from host track 55009515(5) FS

33 of intertrack handle 5500951(3)(c)1 FS

15 of intertrack simulcast handle 5500951(3)(c)1 FS

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 FS

2 of intertrack handle 5500951(3)(c)1 FS

24 of intertrack simulcast handle 5500951(3)(c)1 and 55009515(5) FS

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 FS

Year then tax on handle is 23 5500951(3)(c)2 FS

CHARITY PERFORMANCES

Maximum of five days Maximum of five days Maximum of five days Maximum of five days Maximum of five days 5500351(1) FS 5500351(1) FS 5500351(1) FS 5500351(1) FS 5500351(1) FS

Permitholders are allowed to Permitholders are allowed to One additional scholarship day to conduct one additional day to be conduct two additional tracks located in Hillsborough designated as ldquoGreyhound Adopt- performances known as ldquoRetired County for the benefit of Pasco-A-Pet Day Proceeds are paid to Jai Alai Playersrsquo Charity Dayrdquo for a Hernando Community College bona fide organizations that fund to benefit retired jai alai 5500351(6)(a) and promote the adoption of players 5500351(8) FS 5500351(6)(b) FS greyhounds 5501648(2) FS

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 FS

This matrix represents a summary of 2014 Statutes Please refer to the cite noted by statutory topic for specific language governing pari-mutuel wagering

42

STATUTE TOPIC GREYHOUND JAI ALAI THOROUGHBRED HARNESS QUARTER HORSE

TAX CREDITS amp EXEMPTIONS

(excluding charity performances

unless otherwise noted)

Tax exemption of $360000 per state fiscal year or $500000 for three permitholders that held a full live schedule in 1995 and closest to another state authorizing greyhound racing 55009514(1) FS

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) FS

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 is paid directly to the Jockeys Guild by the permitholders 55009515(6) FS

Tax credit each state fiscal year equal to daily license fee on live races in previous state fiscal year 5500951(1)(a) FS

Allows each permitholder that cannot utilize the full amount of the tax exemption or daily license fee tax creditelect once per state fiscal year to transfer the unused portion to a greyhound permitholder acting as a host track for intertrack wagering 5500951(1)(b) FS

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 FS

$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 FS

Tax credit each state fiscal year in an amount equal to the amount remitted in escheated tickets in prior state fiscal year 5501647 FS

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) FS

This matrix represents a summary of 2014 Statutes Please refer to the cite noted by statutory topic for specific language governing pari-mutuel wagering

43

STATUTE TOPIC STATUTE REFERENCE SUMMARY

FEES

Cardroom Table Fees 849086(5)(d) FS Annual fee for each facility is $1000 for each table to be operated at the cardroom

TAXES

Tax On Cardroom Gross Receipts

849086(13)(a) FS

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts Pursuant to Section 849086(13)(c) FS one-half credited to Pari-Mutuel Wagering Trust Fund and one-half being credited to the General Revenue Fund

Tax On Admissions 849086(13)(b) FS

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

FINES

Administrative Fine 849086(14)(c) FS An administrative fine up to $1000 for each violation may be imposed on any person who has violated or failed to comply with the provisions of Section 849086 FS

ANNUAL DISBURSEMENT TO COUNTIES AND MUNICIPALITIES

Annual Disbursement To Counties and Municipalities

849086(13)(h) FS One-quarter of moneys deposited into the Pari-Mutuel Wagering Trust Fund shall by October 1 of each year be distributed to the local counties or municipalities where the approved cardrooms are located

This matrix represents a summary of 2014 Statutes Please refer to the cite noted by statutory topic for specific language governing operation of cardooms

44

STATUTE TOPIC STATUTE REFERENCE SUMMARY

FEES

Slot License Fee 551106(1)(a) FS Annual fee for each slot machine facility is $2 million paid with the initial license application and annual 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 551106(3) FS

The tax rate on slot machine revenues is 35 Payment for the tax on slot machine revenues shall be remitted by 3 pm on the 5th day of each calendar month for taxes imposed and collected for the preceding calendar month If the 5th day of the calendar month falls on a weekend payments shall be remitted by 3 pm the first Monday following the weekend

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 for 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 Penalties

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 2014 Statutes Please refer to the cite noted by statutory topic for specific language governing slot operations

45

  • Table of Contents 2014-2015
  • Overview 2014-15
  • Division overview 1415
  • Events Shaping 2014-15
  • Fiscal Years Comparative Data 2014-15
  • PMW Graphs 2014-2015
  • PMW Handle Statistics 2014 2015
  • Guest Handle by Host 2014-2015
  • 20142015 Charity-scholarship
  • Cardroom Statistics 2014-2015
  • Cardroom Revenue 2014 2015
  • Slot Comparative Data 2014-2015
  • Daily revenue per machine 14-15
  • 2014-15 permitholder map for report
  • Permitholder Contact Operating In 84rd annual rpt
  • Promotional Programs for FL Horses 20142015
  • Drug Positives for 2014-15
  • Summary of State Revenue 2014-2015 (Final
  • PMW 06 30 15 Final Report
  • PMW Statute Matrix 2014-2015
  • Cardroom Statute Matrix 2014-2015
  • Slot Statute Matrix 20142015
  • Annual Report Cover 2416pdf
    • Florida Department of Business and Professional Regulation
Page 44: Division of Pari-Mutuel Wagering Annual Report …...2016/03/07  · This annual report encompasses the fiscal year which began July 1, 2014, and ended June 30, 2015. This is the 84th

DEPARTMENT OF BUSINESS amp PROFESSIONAL REGULATION DIVISION OF PARI-MUTUEL WAGERING

BALANCE SHEET SPECIAL REVENUE FUND

FOR FISCAL YEAR ENDED JUNE 30 2015

2015 2014

ASSETS

Cash with State Treasurer Investments at cost Accounts receivable Taxes receivable Allowance for uncollectibles Interest receivable Due from state funds

$ 753311 3254344

368284 15699389

(36217) 5066

286564

$ 6567906731219

34812815266142

(32884)11371

175988

TOTAL ASSETS $ 20330741 $ 23156753

LIABILITIES amp FUND EQUITY Liabilities Accounts payable $ 98554 $ 131567 Accrued salaries 282993 245289 Due to other funds 15432 4325 Due to other state agencies 14092160 13612023 Due to general revenue 685418 665939 Compensated absences - 9313

Total Liabilities 15174556 14668455

Fund Equity Unreserved 5156185 8488298

Total Fund Equity 5156185 8488298

TOTAL LIABILITIES amp FUND EQUITY $ 20330741 $ 23156753

The financial statements and notes are for informational purposes only

39

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 2015

FINAL 2015 2014

BUDGET ACTUAL VARIANCE ACTUAL

REVENUES

Fees Charges Commissions and Sales

Licenses and Permits

Taxes

Fines Forfeits Judgments and Settlements

Interest and Dividends Net

Refunds

Miscellaneous Receipts

$ 19552155

552304

197324441

212335

29537

250000

211412

$ 19301397

712058

198093473

95112

122153

254983

31106

$ (250758) $

159754

769032

(117223)

92616

4983

(180306)

19569151

502696

190162520

116787

84893

270769

213872

Total Revenues 218132184 218610282 478098 210920688

EXPENDITURES CURRENT OPERATING

Salaries

Other Personal Services

Other Operating Expenditures

Operation of Motor Vehicles

Risk Management

State Attorney-Slots

PMW Lab Services

PMW Compliance System

TrDMSHR SVCSSTW Contract

Cardroom Tax Distribution

Other Contracted Services

Compulsive Gambling Prevention

Racing Animal Med Research

OPERATING CAPITAL OUTLAY

Acquisition of Motor Vehicles

Assessment for Fingerprinting

Service Charge to General Revenue

Refunds

Transfer to FDLE Slots Investigation

Transfers to Other Funds

Transfers to General Revenue

7104979 1677615 976075 81743

169792 222971

2266000 296476 58635

1800000 141731 930000 100000

23895 24802

460400 3150000 164650

‐188594212

27000000

6494226 1465527 842849 61944

169792 222971

2266000

246396 58635

1701933 29530

930000 93633 12523 20385

374197 2859023

13173 -

184079657

20000000

610753

212087

133226

19799

-

-

-

50080

-

98067

112201

0

6367

11372

4417

86203

290977

151477

-

4514555

7000000

6429448

1237420

736549

78141

105689

208651

2266000

246415

57114

1658542

31082

600000

100000

32240

54798

320769

2937007

132397

-

175530395

18500000

Total Expenditures 235243976 221942395 13301581 211262657

Excess (Deficiency) of Revenues Over (Under) Expenditures

FUND BALANCE JULY 1 2014

(17111792)

8488298

(3332113)

8488298

(12823484)

-

(341969)

8830267

FUND BALANCE JUNE 30 2015 $ (8623494) $ 5156185 $ (12823484) $ 8488298 (1) (1)

(1) Does not include budget of $37000000 for category 190000 Investments Actual expenditures for category 190000 were closed into the investment account

The financial statements and notes are for informational purposes only

40

CA

RD

RO

OM

PA

RI-

MU

TU

EL

AN

DS

LO

T S

TA

TU

TE

MA

TR

IX

STATUTE TOPIC GREYHOUND JAI ALAI THOROUGHBRED HARNESS QUARTER HORSE

FEES $80 per race $40 per game $100 per race $100 per race $100 per race

Daily License Fees On Live

On-track Handle

5500951(1)(a) FS 5500951(1)(a) FS 5500951(1)(a) FS 5500951(1)(a) FS 5500951(1)(a) FS

$80 per race but not to exceed $40 per game but not to exceed $100 per race but not to exceed $100 race but not to exceed $500 $100 per race but not to exceed Daily License $500 per day $500 per day $500 per day per day $500 per day

Fees On Simulcast Handle

5500951(1)(a) FS 5500951(1)(a) FS 5500951(1)(a) FS 5500951(1)(a) FS 5500951(1)(a) FS

OUTS (ESCHEATS)

Live On-track Handle

Paid to the state of Florida 5501645(2) FS

Paid to the state of Florida 5501645(2) FS

Retained by permitholder 5502633(3) FS

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)

FS FS

Escheats from Arabian races are paid to Florida Arabian Horse Racing Promotion Account 5502633(2)(c) FS

TAXES

Tax On Admissions

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a) FS

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c) FS

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a) FS

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c) FS

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a) FS

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c) FS

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a) FS

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c) FS

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a) FS

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c) FS

Tax On Live On-track Handle

55 of handle except for charity perfomances which is 76 of handle 5500951(3)(b)1 FS

Effective July 1 2000 a permitholder may not be taxed at a higher rate than 2 5500951(3)(d) FS

05 of handle 55009515(2)(a) FS

05 of handle 55009512(2)(a) FS

1 of handle 5500951(3)(a) FS

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) FS

Allows permitholders to receive jai alai games from out-of-state and are subject to taxation under 5500951 and 55009511 5503551(4) FS

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) FS

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) FS

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) FS

This matrix represents a summary of 2014 Statutes Please refer to the cite noted by statutory topic for specific language governing pari-mutuel wagering

41

STATUTE TOPIC GREYHOUND JAI ALAI THOROUGHBRED HARNESS QUARTER HORSE

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 5500951(3)(b)1 and 5500951(3)(c)1 FS

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 FS

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 FS

39 of intertrack and intertrack simulcast handle for greyhound permitholders located in the same market area specified in 550615(9) 5500951(3)(c)2 FS

71 of intertrack and intertrack simulcast handle 5500951(3)(b)2 and 5500951(3)(c)1 FS

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 FS

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) FS

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

2 of intertrack handle 5500951(3)(c)1 FS

24 of intertrack simulcast handle 5500951(3)(c)1 and 55009515(5) FS

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 FS

05 of intertrack simulcast handle if guest track is a thoroughbred track located more than 35 miles from host track 55009515(5) FS

33 of intertrack handle 5500951(3)(c)1 FS

15 of intertrack simulcast handle 5500951(3)(c)1 FS

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 FS

2 of intertrack handle 5500951(3)(c)1 FS

24 of intertrack simulcast handle 5500951(3)(c)1 and 55009515(5) FS

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 FS

Year then tax on handle is 23 5500951(3)(c)2 FS

CHARITY PERFORMANCES

Maximum of five days Maximum of five days Maximum of five days Maximum of five days Maximum of five days 5500351(1) FS 5500351(1) FS 5500351(1) FS 5500351(1) FS 5500351(1) FS

Permitholders are allowed to Permitholders are allowed to One additional scholarship day to conduct one additional day to be conduct two additional tracks located in Hillsborough designated as ldquoGreyhound Adopt- performances known as ldquoRetired County for the benefit of Pasco-A-Pet Day Proceeds are paid to Jai Alai Playersrsquo Charity Dayrdquo for a Hernando Community College bona fide organizations that fund to benefit retired jai alai 5500351(6)(a) and promote the adoption of players 5500351(8) FS 5500351(6)(b) FS greyhounds 5501648(2) FS

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 FS

This matrix represents a summary of 2014 Statutes Please refer to the cite noted by statutory topic for specific language governing pari-mutuel wagering

42

STATUTE TOPIC GREYHOUND JAI ALAI THOROUGHBRED HARNESS QUARTER HORSE

TAX CREDITS amp EXEMPTIONS

(excluding charity performances

unless otherwise noted)

Tax exemption of $360000 per state fiscal year or $500000 for three permitholders that held a full live schedule in 1995 and closest to another state authorizing greyhound racing 55009514(1) FS

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) FS

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 is paid directly to the Jockeys Guild by the permitholders 55009515(6) FS

Tax credit each state fiscal year equal to daily license fee on live races in previous state fiscal year 5500951(1)(a) FS

Allows each permitholder that cannot utilize the full amount of the tax exemption or daily license fee tax creditelect once per state fiscal year to transfer the unused portion to a greyhound permitholder acting as a host track for intertrack wagering 5500951(1)(b) FS

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 FS

$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 FS

Tax credit each state fiscal year in an amount equal to the amount remitted in escheated tickets in prior state fiscal year 5501647 FS

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) FS

This matrix represents a summary of 2014 Statutes Please refer to the cite noted by statutory topic for specific language governing pari-mutuel wagering

43

STATUTE TOPIC STATUTE REFERENCE SUMMARY

FEES

Cardroom Table Fees 849086(5)(d) FS Annual fee for each facility is $1000 for each table to be operated at the cardroom

TAXES

Tax On Cardroom Gross Receipts

849086(13)(a) FS

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts Pursuant to Section 849086(13)(c) FS one-half credited to Pari-Mutuel Wagering Trust Fund and one-half being credited to the General Revenue Fund

Tax On Admissions 849086(13)(b) FS

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

FINES

Administrative Fine 849086(14)(c) FS An administrative fine up to $1000 for each violation may be imposed on any person who has violated or failed to comply with the provisions of Section 849086 FS

ANNUAL DISBURSEMENT TO COUNTIES AND MUNICIPALITIES

Annual Disbursement To Counties and Municipalities

849086(13)(h) FS One-quarter of moneys deposited into the Pari-Mutuel Wagering Trust Fund shall by October 1 of each year be distributed to the local counties or municipalities where the approved cardrooms are located

This matrix represents a summary of 2014 Statutes Please refer to the cite noted by statutory topic for specific language governing operation of cardooms

44

STATUTE TOPIC STATUTE REFERENCE SUMMARY

FEES

Slot License Fee 551106(1)(a) FS Annual fee for each slot machine facility is $2 million paid with the initial license application and annual 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 551106(3) FS

The tax rate on slot machine revenues is 35 Payment for the tax on slot machine revenues shall be remitted by 3 pm on the 5th day of each calendar month for taxes imposed and collected for the preceding calendar month If the 5th day of the calendar month falls on a weekend payments shall be remitted by 3 pm the first Monday following the weekend

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 for 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 Penalties

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 2014 Statutes Please refer to the cite noted by statutory topic for specific language governing slot operations

45

  • Table of Contents 2014-2015
  • Overview 2014-15
  • Division overview 1415
  • Events Shaping 2014-15
  • Fiscal Years Comparative Data 2014-15
  • PMW Graphs 2014-2015
  • PMW Handle Statistics 2014 2015
  • Guest Handle by Host 2014-2015
  • 20142015 Charity-scholarship
  • Cardroom Statistics 2014-2015
  • Cardroom Revenue 2014 2015
  • Slot Comparative Data 2014-2015
  • Daily revenue per machine 14-15
  • 2014-15 permitholder map for report
  • Permitholder Contact Operating In 84rd annual rpt
  • Promotional Programs for FL Horses 20142015
  • Drug Positives for 2014-15
  • Summary of State Revenue 2014-2015 (Final
  • PMW 06 30 15 Final Report
  • PMW Statute Matrix 2014-2015
  • Cardroom Statute Matrix 2014-2015
  • Slot Statute Matrix 20142015
  • Annual Report Cover 2416pdf
    • Florida Department of Business and Professional Regulation
Page 45: Division of Pari-Mutuel Wagering Annual Report …...2016/03/07  · This annual report encompasses the fiscal year which began July 1, 2014, and ended June 30, 2015. This is the 84th

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 2015

FINAL 2015 2014

BUDGET ACTUAL VARIANCE ACTUAL

REVENUES

Fees Charges Commissions and Sales

Licenses and Permits

Taxes

Fines Forfeits Judgments and Settlements

Interest and Dividends Net

Refunds

Miscellaneous Receipts

$ 19552155

552304

197324441

212335

29537

250000

211412

$ 19301397

712058

198093473

95112

122153

254983

31106

$ (250758) $

159754

769032

(117223)

92616

4983

(180306)

19569151

502696

190162520

116787

84893

270769

213872

Total Revenues 218132184 218610282 478098 210920688

EXPENDITURES CURRENT OPERATING

Salaries

Other Personal Services

Other Operating Expenditures

Operation of Motor Vehicles

Risk Management

State Attorney-Slots

PMW Lab Services

PMW Compliance System

TrDMSHR SVCSSTW Contract

Cardroom Tax Distribution

Other Contracted Services

Compulsive Gambling Prevention

Racing Animal Med Research

OPERATING CAPITAL OUTLAY

Acquisition of Motor Vehicles

Assessment for Fingerprinting

Service Charge to General Revenue

Refunds

Transfer to FDLE Slots Investigation

Transfers to Other Funds

Transfers to General Revenue

7104979 1677615 976075 81743

169792 222971

2266000 296476 58635

1800000 141731 930000 100000

23895 24802

460400 3150000 164650

‐188594212

27000000

6494226 1465527 842849 61944

169792 222971

2266000

246396 58635

1701933 29530

930000 93633 12523 20385

374197 2859023

13173 -

184079657

20000000

610753

212087

133226

19799

-

-

-

50080

-

98067

112201

0

6367

11372

4417

86203

290977

151477

-

4514555

7000000

6429448

1237420

736549

78141

105689

208651

2266000

246415

57114

1658542

31082

600000

100000

32240

54798

320769

2937007

132397

-

175530395

18500000

Total Expenditures 235243976 221942395 13301581 211262657

Excess (Deficiency) of Revenues Over (Under) Expenditures

FUND BALANCE JULY 1 2014

(17111792)

8488298

(3332113)

8488298

(12823484)

-

(341969)

8830267

FUND BALANCE JUNE 30 2015 $ (8623494) $ 5156185 $ (12823484) $ 8488298 (1) (1)

(1) Does not include budget of $37000000 for category 190000 Investments Actual expenditures for category 190000 were closed into the investment account

The financial statements and notes are for informational purposes only

40

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RD

RO

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MU

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AN

DS

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TA

TU

TE

MA

TR

IX

STATUTE TOPIC GREYHOUND JAI ALAI THOROUGHBRED HARNESS QUARTER HORSE

FEES $80 per race $40 per game $100 per race $100 per race $100 per race

Daily License Fees On Live

On-track Handle

5500951(1)(a) FS 5500951(1)(a) FS 5500951(1)(a) FS 5500951(1)(a) FS 5500951(1)(a) FS

$80 per race but not to exceed $40 per game but not to exceed $100 per race but not to exceed $100 race but not to exceed $500 $100 per race but not to exceed Daily License $500 per day $500 per day $500 per day per day $500 per day

Fees On Simulcast Handle

5500951(1)(a) FS 5500951(1)(a) FS 5500951(1)(a) FS 5500951(1)(a) FS 5500951(1)(a) FS

OUTS (ESCHEATS)

Live On-track Handle

Paid to the state of Florida 5501645(2) FS

Paid to the state of Florida 5501645(2) FS

Retained by permitholder 5502633(3) FS

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)

FS FS

Escheats from Arabian races are paid to Florida Arabian Horse Racing Promotion Account 5502633(2)(c) FS

TAXES

Tax On Admissions

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a) FS

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c) FS

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a) FS

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c) FS

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a) FS

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c) FS

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a) FS

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c) FS

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a) FS

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c) FS

Tax On Live On-track Handle

55 of handle except for charity perfomances which is 76 of handle 5500951(3)(b)1 FS

Effective July 1 2000 a permitholder may not be taxed at a higher rate than 2 5500951(3)(d) FS

05 of handle 55009515(2)(a) FS

05 of handle 55009512(2)(a) FS

1 of handle 5500951(3)(a) FS

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) FS

Allows permitholders to receive jai alai games from out-of-state and are subject to taxation under 5500951 and 55009511 5503551(4) FS

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) FS

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) FS

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) FS

This matrix represents a summary of 2014 Statutes Please refer to the cite noted by statutory topic for specific language governing pari-mutuel wagering

41

STATUTE TOPIC GREYHOUND JAI ALAI THOROUGHBRED HARNESS QUARTER HORSE

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 5500951(3)(b)1 and 5500951(3)(c)1 FS

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 FS

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 FS

39 of intertrack and intertrack simulcast handle for greyhound permitholders located in the same market area specified in 550615(9) 5500951(3)(c)2 FS

71 of intertrack and intertrack simulcast handle 5500951(3)(b)2 and 5500951(3)(c)1 FS

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 FS

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) FS

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

2 of intertrack handle 5500951(3)(c)1 FS

24 of intertrack simulcast handle 5500951(3)(c)1 and 55009515(5) FS

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 FS

05 of intertrack simulcast handle if guest track is a thoroughbred track located more than 35 miles from host track 55009515(5) FS

33 of intertrack handle 5500951(3)(c)1 FS

15 of intertrack simulcast handle 5500951(3)(c)1 FS

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 FS

2 of intertrack handle 5500951(3)(c)1 FS

24 of intertrack simulcast handle 5500951(3)(c)1 and 55009515(5) FS

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 FS

Year then tax on handle is 23 5500951(3)(c)2 FS

CHARITY PERFORMANCES

Maximum of five days Maximum of five days Maximum of five days Maximum of five days Maximum of five days 5500351(1) FS 5500351(1) FS 5500351(1) FS 5500351(1) FS 5500351(1) FS

Permitholders are allowed to Permitholders are allowed to One additional scholarship day to conduct one additional day to be conduct two additional tracks located in Hillsborough designated as ldquoGreyhound Adopt- performances known as ldquoRetired County for the benefit of Pasco-A-Pet Day Proceeds are paid to Jai Alai Playersrsquo Charity Dayrdquo for a Hernando Community College bona fide organizations that fund to benefit retired jai alai 5500351(6)(a) and promote the adoption of players 5500351(8) FS 5500351(6)(b) FS greyhounds 5501648(2) FS

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 FS

This matrix represents a summary of 2014 Statutes Please refer to the cite noted by statutory topic for specific language governing pari-mutuel wagering

42

STATUTE TOPIC GREYHOUND JAI ALAI THOROUGHBRED HARNESS QUARTER HORSE

TAX CREDITS amp EXEMPTIONS

(excluding charity performances

unless otherwise noted)

Tax exemption of $360000 per state fiscal year or $500000 for three permitholders that held a full live schedule in 1995 and closest to another state authorizing greyhound racing 55009514(1) FS

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) FS

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 is paid directly to the Jockeys Guild by the permitholders 55009515(6) FS

Tax credit each state fiscal year equal to daily license fee on live races in previous state fiscal year 5500951(1)(a) FS

Allows each permitholder that cannot utilize the full amount of the tax exemption or daily license fee tax creditelect once per state fiscal year to transfer the unused portion to a greyhound permitholder acting as a host track for intertrack wagering 5500951(1)(b) FS

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 FS

$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 FS

Tax credit each state fiscal year in an amount equal to the amount remitted in escheated tickets in prior state fiscal year 5501647 FS

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) FS

This matrix represents a summary of 2014 Statutes Please refer to the cite noted by statutory topic for specific language governing pari-mutuel wagering

43

STATUTE TOPIC STATUTE REFERENCE SUMMARY

FEES

Cardroom Table Fees 849086(5)(d) FS Annual fee for each facility is $1000 for each table to be operated at the cardroom

TAXES

Tax On Cardroom Gross Receipts

849086(13)(a) FS

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts Pursuant to Section 849086(13)(c) FS one-half credited to Pari-Mutuel Wagering Trust Fund and one-half being credited to the General Revenue Fund

Tax On Admissions 849086(13)(b) FS

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

FINES

Administrative Fine 849086(14)(c) FS An administrative fine up to $1000 for each violation may be imposed on any person who has violated or failed to comply with the provisions of Section 849086 FS

ANNUAL DISBURSEMENT TO COUNTIES AND MUNICIPALITIES

Annual Disbursement To Counties and Municipalities

849086(13)(h) FS One-quarter of moneys deposited into the Pari-Mutuel Wagering Trust Fund shall by October 1 of each year be distributed to the local counties or municipalities where the approved cardrooms are located

This matrix represents a summary of 2014 Statutes Please refer to the cite noted by statutory topic for specific language governing operation of cardooms

44

STATUTE TOPIC STATUTE REFERENCE SUMMARY

FEES

Slot License Fee 551106(1)(a) FS Annual fee for each slot machine facility is $2 million paid with the initial license application and annual 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 551106(3) FS

The tax rate on slot machine revenues is 35 Payment for the tax on slot machine revenues shall be remitted by 3 pm on the 5th day of each calendar month for taxes imposed and collected for the preceding calendar month If the 5th day of the calendar month falls on a weekend payments shall be remitted by 3 pm the first Monday following the weekend

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 for 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 Penalties

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 2014 Statutes Please refer to the cite noted by statutory topic for specific language governing slot operations

45

  • Table of Contents 2014-2015
  • Overview 2014-15
  • Division overview 1415
  • Events Shaping 2014-15
  • Fiscal Years Comparative Data 2014-15
  • PMW Graphs 2014-2015
  • PMW Handle Statistics 2014 2015
  • Guest Handle by Host 2014-2015
  • 20142015 Charity-scholarship
  • Cardroom Statistics 2014-2015
  • Cardroom Revenue 2014 2015
  • Slot Comparative Data 2014-2015
  • Daily revenue per machine 14-15
  • 2014-15 permitholder map for report
  • Permitholder Contact Operating In 84rd annual rpt
  • Promotional Programs for FL Horses 20142015
  • Drug Positives for 2014-15
  • Summary of State Revenue 2014-2015 (Final
  • PMW 06 30 15 Final Report
  • PMW Statute Matrix 2014-2015
  • Cardroom Statute Matrix 2014-2015
  • Slot Statute Matrix 20142015
  • Annual Report Cover 2416pdf
    • Florida Department of Business and Professional Regulation
Page 46: Division of Pari-Mutuel Wagering Annual Report …...2016/03/07  · This annual report encompasses the fiscal year which began July 1, 2014, and ended June 30, 2015. This is the 84th

CA

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IX

STATUTE TOPIC GREYHOUND JAI ALAI THOROUGHBRED HARNESS QUARTER HORSE

FEES $80 per race $40 per game $100 per race $100 per race $100 per race

Daily License Fees On Live

On-track Handle

5500951(1)(a) FS 5500951(1)(a) FS 5500951(1)(a) FS 5500951(1)(a) FS 5500951(1)(a) FS

$80 per race but not to exceed $40 per game but not to exceed $100 per race but not to exceed $100 race but not to exceed $500 $100 per race but not to exceed Daily License $500 per day $500 per day $500 per day per day $500 per day

Fees On Simulcast Handle

5500951(1)(a) FS 5500951(1)(a) FS 5500951(1)(a) FS 5500951(1)(a) FS 5500951(1)(a) FS

OUTS (ESCHEATS)

Live On-track Handle

Paid to the state of Florida 5501645(2) FS

Paid to the state of Florida 5501645(2) FS

Retained by permitholder 5502633(3) FS

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)

FS FS

Escheats from Arabian races are paid to Florida Arabian Horse Racing Promotion Account 5502633(2)(c) FS

TAXES

Tax On Admissions

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a) FS

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c) FS

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a) FS

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c) FS

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a) FS

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c) FS

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a) FS

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c) FS

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a) FS

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c) FS

Tax On Live On-track Handle

55 of handle except for charity perfomances which is 76 of handle 5500951(3)(b)1 FS

Effective July 1 2000 a permitholder may not be taxed at a higher rate than 2 5500951(3)(d) FS

05 of handle 55009515(2)(a) FS

05 of handle 55009512(2)(a) FS

1 of handle 5500951(3)(a) FS

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) FS

Allows permitholders to receive jai alai games from out-of-state and are subject to taxation under 5500951 and 55009511 5503551(4) FS

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) FS

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) FS

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) FS

This matrix represents a summary of 2014 Statutes Please refer to the cite noted by statutory topic for specific language governing pari-mutuel wagering

41

STATUTE TOPIC GREYHOUND JAI ALAI THOROUGHBRED HARNESS QUARTER HORSE

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 5500951(3)(b)1 and 5500951(3)(c)1 FS

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 FS

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 FS

39 of intertrack and intertrack simulcast handle for greyhound permitholders located in the same market area specified in 550615(9) 5500951(3)(c)2 FS

71 of intertrack and intertrack simulcast handle 5500951(3)(b)2 and 5500951(3)(c)1 FS

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 FS

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) FS

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

2 of intertrack handle 5500951(3)(c)1 FS

24 of intertrack simulcast handle 5500951(3)(c)1 and 55009515(5) FS

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 FS

05 of intertrack simulcast handle if guest track is a thoroughbred track located more than 35 miles from host track 55009515(5) FS

33 of intertrack handle 5500951(3)(c)1 FS

15 of intertrack simulcast handle 5500951(3)(c)1 FS

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 FS

2 of intertrack handle 5500951(3)(c)1 FS

24 of intertrack simulcast handle 5500951(3)(c)1 and 55009515(5) FS

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 FS

Year then tax on handle is 23 5500951(3)(c)2 FS

CHARITY PERFORMANCES

Maximum of five days Maximum of five days Maximum of five days Maximum of five days Maximum of five days 5500351(1) FS 5500351(1) FS 5500351(1) FS 5500351(1) FS 5500351(1) FS

Permitholders are allowed to Permitholders are allowed to One additional scholarship day to conduct one additional day to be conduct two additional tracks located in Hillsborough designated as ldquoGreyhound Adopt- performances known as ldquoRetired County for the benefit of Pasco-A-Pet Day Proceeds are paid to Jai Alai Playersrsquo Charity Dayrdquo for a Hernando Community College bona fide organizations that fund to benefit retired jai alai 5500351(6)(a) and promote the adoption of players 5500351(8) FS 5500351(6)(b) FS greyhounds 5501648(2) FS

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 FS

This matrix represents a summary of 2014 Statutes Please refer to the cite noted by statutory topic for specific language governing pari-mutuel wagering

42

STATUTE TOPIC GREYHOUND JAI ALAI THOROUGHBRED HARNESS QUARTER HORSE

TAX CREDITS amp EXEMPTIONS

(excluding charity performances

unless otherwise noted)

Tax exemption of $360000 per state fiscal year or $500000 for three permitholders that held a full live schedule in 1995 and closest to another state authorizing greyhound racing 55009514(1) FS

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) FS

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 is paid directly to the Jockeys Guild by the permitholders 55009515(6) FS

Tax credit each state fiscal year equal to daily license fee on live races in previous state fiscal year 5500951(1)(a) FS

Allows each permitholder that cannot utilize the full amount of the tax exemption or daily license fee tax creditelect once per state fiscal year to transfer the unused portion to a greyhound permitholder acting as a host track for intertrack wagering 5500951(1)(b) FS

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 FS

$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 FS

Tax credit each state fiscal year in an amount equal to the amount remitted in escheated tickets in prior state fiscal year 5501647 FS

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) FS

This matrix represents a summary of 2014 Statutes Please refer to the cite noted by statutory topic for specific language governing pari-mutuel wagering

43

STATUTE TOPIC STATUTE REFERENCE SUMMARY

FEES

Cardroom Table Fees 849086(5)(d) FS Annual fee for each facility is $1000 for each table to be operated at the cardroom

TAXES

Tax On Cardroom Gross Receipts

849086(13)(a) FS

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts Pursuant to Section 849086(13)(c) FS one-half credited to Pari-Mutuel Wagering Trust Fund and one-half being credited to the General Revenue Fund

Tax On Admissions 849086(13)(b) FS

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

FINES

Administrative Fine 849086(14)(c) FS An administrative fine up to $1000 for each violation may be imposed on any person who has violated or failed to comply with the provisions of Section 849086 FS

ANNUAL DISBURSEMENT TO COUNTIES AND MUNICIPALITIES

Annual Disbursement To Counties and Municipalities

849086(13)(h) FS One-quarter of moneys deposited into the Pari-Mutuel Wagering Trust Fund shall by October 1 of each year be distributed to the local counties or municipalities where the approved cardrooms are located

This matrix represents a summary of 2014 Statutes Please refer to the cite noted by statutory topic for specific language governing operation of cardooms

44

STATUTE TOPIC STATUTE REFERENCE SUMMARY

FEES

Slot License Fee 551106(1)(a) FS Annual fee for each slot machine facility is $2 million paid with the initial license application and annual 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 551106(3) FS

The tax rate on slot machine revenues is 35 Payment for the tax on slot machine revenues shall be remitted by 3 pm on the 5th day of each calendar month for taxes imposed and collected for the preceding calendar month If the 5th day of the calendar month falls on a weekend payments shall be remitted by 3 pm the first Monday following the weekend

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 for 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 Penalties

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 2014 Statutes Please refer to the cite noted by statutory topic for specific language governing slot operations

45

  • Table of Contents 2014-2015
  • Overview 2014-15
  • Division overview 1415
  • Events Shaping 2014-15
  • Fiscal Years Comparative Data 2014-15
  • PMW Graphs 2014-2015
  • PMW Handle Statistics 2014 2015
  • Guest Handle by Host 2014-2015
  • 20142015 Charity-scholarship
  • Cardroom Statistics 2014-2015
  • Cardroom Revenue 2014 2015
  • Slot Comparative Data 2014-2015
  • Daily revenue per machine 14-15
  • 2014-15 permitholder map for report
  • Permitholder Contact Operating In 84rd annual rpt
  • Promotional Programs for FL Horses 20142015
  • Drug Positives for 2014-15
  • Summary of State Revenue 2014-2015 (Final
  • PMW 06 30 15 Final Report
  • PMW Statute Matrix 2014-2015
  • Cardroom Statute Matrix 2014-2015
  • Slot Statute Matrix 20142015
  • Annual Report Cover 2416pdf
    • Florida Department of Business and Professional Regulation
Page 47: Division of Pari-Mutuel Wagering Annual Report …...2016/03/07  · This annual report encompasses the fiscal year which began July 1, 2014, and ended June 30, 2015. This is the 84th

STATUTE TOPIC GREYHOUND JAI ALAI THOROUGHBRED HARNESS QUARTER HORSE

FEES $80 per race $40 per game $100 per race $100 per race $100 per race

Daily License Fees On Live

On-track Handle

5500951(1)(a) FS 5500951(1)(a) FS 5500951(1)(a) FS 5500951(1)(a) FS 5500951(1)(a) FS

$80 per race but not to exceed $40 per game but not to exceed $100 per race but not to exceed $100 race but not to exceed $500 $100 per race but not to exceed Daily License $500 per day $500 per day $500 per day per day $500 per day

Fees On Simulcast Handle

5500951(1)(a) FS 5500951(1)(a) FS 5500951(1)(a) FS 5500951(1)(a) FS 5500951(1)(a) FS

OUTS (ESCHEATS)

Live On-track Handle

Paid to the state of Florida 5501645(2) FS

Paid to the state of Florida 5501645(2) FS

Retained by permitholder 5502633(3) FS

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)

FS FS

Escheats from Arabian races are paid to Florida Arabian Horse Racing Promotion Account 5502633(2)(c) FS

TAXES

Tax On Admissions

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a) FS

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c) FS

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a) FS

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c) FS

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a) FS

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c) FS

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a) FS

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c) FS

15 of admission charge or 10 cents whichever is greater for entrance to facility and grandstand 5500951(2)(a) FS

No tax is imposed on free passes or complimentary cards 5500951(2)(b) and (c) FS

Tax On Live On-track Handle

55 of handle except for charity perfomances which is 76 of handle 5500951(3)(b)1 FS

Effective July 1 2000 a permitholder may not be taxed at a higher rate than 2 5500951(3)(d) FS

05 of handle 55009515(2)(a) FS

05 of handle 55009512(2)(a) FS

1 of handle 5500951(3)(a) FS

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) FS

Allows permitholders to receive jai alai games from out-of-state and are subject to taxation under 5500951 and 55009511 5503551(4) FS

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) FS

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) FS

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) FS

This matrix represents a summary of 2014 Statutes Please refer to the cite noted by statutory topic for specific language governing pari-mutuel wagering

41

STATUTE TOPIC GREYHOUND JAI ALAI THOROUGHBRED HARNESS QUARTER HORSE

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 5500951(3)(b)1 and 5500951(3)(c)1 FS

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 FS

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 FS

39 of intertrack and intertrack simulcast handle for greyhound permitholders located in the same market area specified in 550615(9) 5500951(3)(c)2 FS

71 of intertrack and intertrack simulcast handle 5500951(3)(b)2 and 5500951(3)(c)1 FS

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 FS

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) FS

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

2 of intertrack handle 5500951(3)(c)1 FS

24 of intertrack simulcast handle 5500951(3)(c)1 and 55009515(5) FS

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 FS

05 of intertrack simulcast handle if guest track is a thoroughbred track located more than 35 miles from host track 55009515(5) FS

33 of intertrack handle 5500951(3)(c)1 FS

15 of intertrack simulcast handle 5500951(3)(c)1 FS

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 FS

2 of intertrack handle 5500951(3)(c)1 FS

24 of intertrack simulcast handle 5500951(3)(c)1 and 55009515(5) FS

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 FS

Year then tax on handle is 23 5500951(3)(c)2 FS

CHARITY PERFORMANCES

Maximum of five days Maximum of five days Maximum of five days Maximum of five days Maximum of five days 5500351(1) FS 5500351(1) FS 5500351(1) FS 5500351(1) FS 5500351(1) FS

Permitholders are allowed to Permitholders are allowed to One additional scholarship day to conduct one additional day to be conduct two additional tracks located in Hillsborough designated as ldquoGreyhound Adopt- performances known as ldquoRetired County for the benefit of Pasco-A-Pet Day Proceeds are paid to Jai Alai Playersrsquo Charity Dayrdquo for a Hernando Community College bona fide organizations that fund to benefit retired jai alai 5500351(6)(a) and promote the adoption of players 5500351(8) FS 5500351(6)(b) FS greyhounds 5501648(2) FS

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 FS

This matrix represents a summary of 2014 Statutes Please refer to the cite noted by statutory topic for specific language governing pari-mutuel wagering

42

STATUTE TOPIC GREYHOUND JAI ALAI THOROUGHBRED HARNESS QUARTER HORSE

TAX CREDITS amp EXEMPTIONS

(excluding charity performances

unless otherwise noted)

Tax exemption of $360000 per state fiscal year or $500000 for three permitholders that held a full live schedule in 1995 and closest to another state authorizing greyhound racing 55009514(1) FS

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) FS

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 is paid directly to the Jockeys Guild by the permitholders 55009515(6) FS

Tax credit each state fiscal year equal to daily license fee on live races in previous state fiscal year 5500951(1)(a) FS

Allows each permitholder that cannot utilize the full amount of the tax exemption or daily license fee tax creditelect once per state fiscal year to transfer the unused portion to a greyhound permitholder acting as a host track for intertrack wagering 5500951(1)(b) FS

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 FS

$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 FS

Tax credit each state fiscal year in an amount equal to the amount remitted in escheated tickets in prior state fiscal year 5501647 FS

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) FS

This matrix represents a summary of 2014 Statutes Please refer to the cite noted by statutory topic for specific language governing pari-mutuel wagering

43

STATUTE TOPIC STATUTE REFERENCE SUMMARY

FEES

Cardroom Table Fees 849086(5)(d) FS Annual fee for each facility is $1000 for each table to be operated at the cardroom

TAXES

Tax On Cardroom Gross Receipts

849086(13)(a) FS

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts Pursuant to Section 849086(13)(c) FS one-half credited to Pari-Mutuel Wagering Trust Fund and one-half being credited to the General Revenue Fund

Tax On Admissions 849086(13)(b) FS

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

FINES

Administrative Fine 849086(14)(c) FS An administrative fine up to $1000 for each violation may be imposed on any person who has violated or failed to comply with the provisions of Section 849086 FS

ANNUAL DISBURSEMENT TO COUNTIES AND MUNICIPALITIES

Annual Disbursement To Counties and Municipalities

849086(13)(h) FS One-quarter of moneys deposited into the Pari-Mutuel Wagering Trust Fund shall by October 1 of each year be distributed to the local counties or municipalities where the approved cardrooms are located

This matrix represents a summary of 2014 Statutes Please refer to the cite noted by statutory topic for specific language governing operation of cardooms

44

STATUTE TOPIC STATUTE REFERENCE SUMMARY

FEES

Slot License Fee 551106(1)(a) FS Annual fee for each slot machine facility is $2 million paid with the initial license application and annual 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 551106(3) FS

The tax rate on slot machine revenues is 35 Payment for the tax on slot machine revenues shall be remitted by 3 pm on the 5th day of each calendar month for taxes imposed and collected for the preceding calendar month If the 5th day of the calendar month falls on a weekend payments shall be remitted by 3 pm the first Monday following the weekend

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 for 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 Penalties

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 2014 Statutes Please refer to the cite noted by statutory topic for specific language governing slot operations

45

  • Table of Contents 2014-2015
  • Overview 2014-15
  • Division overview 1415
  • Events Shaping 2014-15
  • Fiscal Years Comparative Data 2014-15
  • PMW Graphs 2014-2015
  • PMW Handle Statistics 2014 2015
  • Guest Handle by Host 2014-2015
  • 20142015 Charity-scholarship
  • Cardroom Statistics 2014-2015
  • Cardroom Revenue 2014 2015
  • Slot Comparative Data 2014-2015
  • Daily revenue per machine 14-15
  • 2014-15 permitholder map for report
  • Permitholder Contact Operating In 84rd annual rpt
  • Promotional Programs for FL Horses 20142015
  • Drug Positives for 2014-15
  • Summary of State Revenue 2014-2015 (Final
  • PMW 06 30 15 Final Report
  • PMW Statute Matrix 2014-2015
  • Cardroom Statute Matrix 2014-2015
  • Slot Statute Matrix 20142015
  • Annual Report Cover 2416pdf
    • Florida Department of Business and Professional Regulation
Page 48: Division of Pari-Mutuel Wagering Annual Report …...2016/03/07  · This annual report encompasses the fiscal year which began July 1, 2014, and ended June 30, 2015. This is the 84th

STATUTE TOPIC GREYHOUND JAI ALAI THOROUGHBRED HARNESS QUARTER HORSE

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 5500951(3)(b)1 and 5500951(3)(c)1 FS

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 FS

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 FS

39 of intertrack and intertrack simulcast handle for greyhound permitholders located in the same market area specified in 550615(9) 5500951(3)(c)2 FS

71 of intertrack and intertrack simulcast handle 5500951(3)(b)2 and 5500951(3)(c)1 FS

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 FS

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) FS

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

2 of intertrack handle 5500951(3)(c)1 FS

24 of intertrack simulcast handle 5500951(3)(c)1 and 55009515(5) FS

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 FS

05 of intertrack simulcast handle if guest track is a thoroughbred track located more than 35 miles from host track 55009515(5) FS

33 of intertrack handle 5500951(3)(c)1 FS

15 of intertrack simulcast handle 5500951(3)(c)1 FS

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 FS

2 of intertrack handle 5500951(3)(c)1 FS

24 of intertrack simulcast handle 5500951(3)(c)1 and 55009515(5) FS

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 FS

Year then tax on handle is 23 5500951(3)(c)2 FS

CHARITY PERFORMANCES

Maximum of five days Maximum of five days Maximum of five days Maximum of five days Maximum of five days 5500351(1) FS 5500351(1) FS 5500351(1) FS 5500351(1) FS 5500351(1) FS

Permitholders are allowed to Permitholders are allowed to One additional scholarship day to conduct one additional day to be conduct two additional tracks located in Hillsborough designated as ldquoGreyhound Adopt- performances known as ldquoRetired County for the benefit of Pasco-A-Pet Day Proceeds are paid to Jai Alai Playersrsquo Charity Dayrdquo for a Hernando Community College bona fide organizations that fund to benefit retired jai alai 5500351(6)(a) and promote the adoption of players 5500351(8) FS 5500351(6)(b) FS greyhounds 5501648(2) FS

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 FS

This matrix represents a summary of 2014 Statutes Please refer to the cite noted by statutory topic for specific language governing pari-mutuel wagering

42

STATUTE TOPIC GREYHOUND JAI ALAI THOROUGHBRED HARNESS QUARTER HORSE

TAX CREDITS amp EXEMPTIONS

(excluding charity performances

unless otherwise noted)

Tax exemption of $360000 per state fiscal year or $500000 for three permitholders that held a full live schedule in 1995 and closest to another state authorizing greyhound racing 55009514(1) FS

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) FS

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 is paid directly to the Jockeys Guild by the permitholders 55009515(6) FS

Tax credit each state fiscal year equal to daily license fee on live races in previous state fiscal year 5500951(1)(a) FS

Allows each permitholder that cannot utilize the full amount of the tax exemption or daily license fee tax creditelect once per state fiscal year to transfer the unused portion to a greyhound permitholder acting as a host track for intertrack wagering 5500951(1)(b) FS

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 FS

$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 FS

Tax credit each state fiscal year in an amount equal to the amount remitted in escheated tickets in prior state fiscal year 5501647 FS

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) FS

This matrix represents a summary of 2014 Statutes Please refer to the cite noted by statutory topic for specific language governing pari-mutuel wagering

43

STATUTE TOPIC STATUTE REFERENCE SUMMARY

FEES

Cardroom Table Fees 849086(5)(d) FS Annual fee for each facility is $1000 for each table to be operated at the cardroom

TAXES

Tax On Cardroom Gross Receipts

849086(13)(a) FS

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts Pursuant to Section 849086(13)(c) FS one-half credited to Pari-Mutuel Wagering Trust Fund and one-half being credited to the General Revenue Fund

Tax On Admissions 849086(13)(b) FS

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

FINES

Administrative Fine 849086(14)(c) FS An administrative fine up to $1000 for each violation may be imposed on any person who has violated or failed to comply with the provisions of Section 849086 FS

ANNUAL DISBURSEMENT TO COUNTIES AND MUNICIPALITIES

Annual Disbursement To Counties and Municipalities

849086(13)(h) FS One-quarter of moneys deposited into the Pari-Mutuel Wagering Trust Fund shall by October 1 of each year be distributed to the local counties or municipalities where the approved cardrooms are located

This matrix represents a summary of 2014 Statutes Please refer to the cite noted by statutory topic for specific language governing operation of cardooms

44

STATUTE TOPIC STATUTE REFERENCE SUMMARY

FEES

Slot License Fee 551106(1)(a) FS Annual fee for each slot machine facility is $2 million paid with the initial license application and annual 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 551106(3) FS

The tax rate on slot machine revenues is 35 Payment for the tax on slot machine revenues shall be remitted by 3 pm on the 5th day of each calendar month for taxes imposed and collected for the preceding calendar month If the 5th day of the calendar month falls on a weekend payments shall be remitted by 3 pm the first Monday following the weekend

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 for 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 Penalties

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 2014 Statutes Please refer to the cite noted by statutory topic for specific language governing slot operations

45

  • Table of Contents 2014-2015
  • Overview 2014-15
  • Division overview 1415
  • Events Shaping 2014-15
  • Fiscal Years Comparative Data 2014-15
  • PMW Graphs 2014-2015
  • PMW Handle Statistics 2014 2015
  • Guest Handle by Host 2014-2015
  • 20142015 Charity-scholarship
  • Cardroom Statistics 2014-2015
  • Cardroom Revenue 2014 2015
  • Slot Comparative Data 2014-2015
  • Daily revenue per machine 14-15
  • 2014-15 permitholder map for report
  • Permitholder Contact Operating In 84rd annual rpt
  • Promotional Programs for FL Horses 20142015
  • Drug Positives for 2014-15
  • Summary of State Revenue 2014-2015 (Final
  • PMW 06 30 15 Final Report
  • PMW Statute Matrix 2014-2015
  • Cardroom Statute Matrix 2014-2015
  • Slot Statute Matrix 20142015
  • Annual Report Cover 2416pdf
    • Florida Department of Business and Professional Regulation
Page 49: Division of Pari-Mutuel Wagering Annual Report …...2016/03/07  · This annual report encompasses the fiscal year which began July 1, 2014, and ended June 30, 2015. This is the 84th

STATUTE TOPIC GREYHOUND JAI ALAI THOROUGHBRED HARNESS QUARTER HORSE

TAX CREDITS amp EXEMPTIONS

(excluding charity performances

unless otherwise noted)

Tax exemption of $360000 per state fiscal year or $500000 for three permitholders that held a full live schedule in 1995 and closest to another state authorizing greyhound racing 55009514(1) FS

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) FS

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 is paid directly to the Jockeys Guild by the permitholders 55009515(6) FS

Tax credit each state fiscal year equal to daily license fee on live races in previous state fiscal year 5500951(1)(a) FS

Allows each permitholder that cannot utilize the full amount of the tax exemption or daily license fee tax creditelect once per state fiscal year to transfer the unused portion to a greyhound permitholder acting as a host track for intertrack wagering 5500951(1)(b) FS

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 FS

$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 FS

Tax credit each state fiscal year in an amount equal to the amount remitted in escheated tickets in prior state fiscal year 5501647 FS

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) FS

This matrix represents a summary of 2014 Statutes Please refer to the cite noted by statutory topic for specific language governing pari-mutuel wagering

43

STATUTE TOPIC STATUTE REFERENCE SUMMARY

FEES

Cardroom Table Fees 849086(5)(d) FS Annual fee for each facility is $1000 for each table to be operated at the cardroom

TAXES

Tax On Cardroom Gross Receipts

849086(13)(a) FS

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts Pursuant to Section 849086(13)(c) FS one-half credited to Pari-Mutuel Wagering Trust Fund and one-half being credited to the General Revenue Fund

Tax On Admissions 849086(13)(b) FS

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

FINES

Administrative Fine 849086(14)(c) FS An administrative fine up to $1000 for each violation may be imposed on any person who has violated or failed to comply with the provisions of Section 849086 FS

ANNUAL DISBURSEMENT TO COUNTIES AND MUNICIPALITIES

Annual Disbursement To Counties and Municipalities

849086(13)(h) FS One-quarter of moneys deposited into the Pari-Mutuel Wagering Trust Fund shall by October 1 of each year be distributed to the local counties or municipalities where the approved cardrooms are located

This matrix represents a summary of 2014 Statutes Please refer to the cite noted by statutory topic for specific language governing operation of cardooms

44

STATUTE TOPIC STATUTE REFERENCE SUMMARY

FEES

Slot License Fee 551106(1)(a) FS Annual fee for each slot machine facility is $2 million paid with the initial license application and annual 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 551106(3) FS

The tax rate on slot machine revenues is 35 Payment for the tax on slot machine revenues shall be remitted by 3 pm on the 5th day of each calendar month for taxes imposed and collected for the preceding calendar month If the 5th day of the calendar month falls on a weekend payments shall be remitted by 3 pm the first Monday following the weekend

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 for 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 Penalties

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 2014 Statutes Please refer to the cite noted by statutory topic for specific language governing slot operations

45

  • Table of Contents 2014-2015
  • Overview 2014-15
  • Division overview 1415
  • Events Shaping 2014-15
  • Fiscal Years Comparative Data 2014-15
  • PMW Graphs 2014-2015
  • PMW Handle Statistics 2014 2015
  • Guest Handle by Host 2014-2015
  • 20142015 Charity-scholarship
  • Cardroom Statistics 2014-2015
  • Cardroom Revenue 2014 2015
  • Slot Comparative Data 2014-2015
  • Daily revenue per machine 14-15
  • 2014-15 permitholder map for report
  • Permitholder Contact Operating In 84rd annual rpt
  • Promotional Programs for FL Horses 20142015
  • Drug Positives for 2014-15
  • Summary of State Revenue 2014-2015 (Final
  • PMW 06 30 15 Final Report
  • PMW Statute Matrix 2014-2015
  • Cardroom Statute Matrix 2014-2015
  • Slot Statute Matrix 20142015
  • Annual Report Cover 2416pdf
    • Florida Department of Business and Professional Regulation
Page 50: Division of Pari-Mutuel Wagering Annual Report …...2016/03/07  · This annual report encompasses the fiscal year which began July 1, 2014, and ended June 30, 2015. This is the 84th

STATUTE TOPIC STATUTE REFERENCE SUMMARY

FEES

Cardroom Table Fees 849086(5)(d) FS Annual fee for each facility is $1000 for each table to be operated at the cardroom

TAXES

Tax On Cardroom Gross Receipts

849086(13)(a) FS

Each cardroom operator shall pay a tax to the state of 10 of the cardroom operations monthly gross receipts Pursuant to Section 849086(13)(c) FS one-half credited to Pari-Mutuel Wagering Trust Fund and one-half being credited to the General Revenue Fund

Tax On Admissions 849086(13)(b) FS

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

FINES

Administrative Fine 849086(14)(c) FS An administrative fine up to $1000 for each violation may be imposed on any person who has violated or failed to comply with the provisions of Section 849086 FS

ANNUAL DISBURSEMENT TO COUNTIES AND MUNICIPALITIES

Annual Disbursement To Counties and Municipalities

849086(13)(h) FS One-quarter of moneys deposited into the Pari-Mutuel Wagering Trust Fund shall by October 1 of each year be distributed to the local counties or municipalities where the approved cardrooms are located

This matrix represents a summary of 2014 Statutes Please refer to the cite noted by statutory topic for specific language governing operation of cardooms

44

STATUTE TOPIC STATUTE REFERENCE SUMMARY

FEES

Slot License Fee 551106(1)(a) FS Annual fee for each slot machine facility is $2 million paid with the initial license application and annual 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 551106(3) FS

The tax rate on slot machine revenues is 35 Payment for the tax on slot machine revenues shall be remitted by 3 pm on the 5th day of each calendar month for taxes imposed and collected for the preceding calendar month If the 5th day of the calendar month falls on a weekend payments shall be remitted by 3 pm the first Monday following the weekend

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 for 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 Penalties

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 2014 Statutes Please refer to the cite noted by statutory topic for specific language governing slot operations

45

  • Table of Contents 2014-2015
  • Overview 2014-15
  • Division overview 1415
  • Events Shaping 2014-15
  • Fiscal Years Comparative Data 2014-15
  • PMW Graphs 2014-2015
  • PMW Handle Statistics 2014 2015
  • Guest Handle by Host 2014-2015
  • 20142015 Charity-scholarship
  • Cardroom Statistics 2014-2015
  • Cardroom Revenue 2014 2015
  • Slot Comparative Data 2014-2015
  • Daily revenue per machine 14-15
  • 2014-15 permitholder map for report
  • Permitholder Contact Operating In 84rd annual rpt
  • Promotional Programs for FL Horses 20142015
  • Drug Positives for 2014-15
  • Summary of State Revenue 2014-2015 (Final
  • PMW 06 30 15 Final Report
  • PMW Statute Matrix 2014-2015
  • Cardroom Statute Matrix 2014-2015
  • Slot Statute Matrix 20142015
  • Annual Report Cover 2416pdf
    • Florida Department of Business and Professional Regulation
Page 51: Division of Pari-Mutuel Wagering Annual Report …...2016/03/07  · This annual report encompasses the fiscal year which began July 1, 2014, and ended June 30, 2015. This is the 84th

STATUTE TOPIC STATUTE REFERENCE SUMMARY

FEES

Slot License Fee 551106(1)(a) FS Annual fee for each slot machine facility is $2 million paid with the initial license application and annual 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 551106(3) FS

The tax rate on slot machine revenues is 35 Payment for the tax on slot machine revenues shall be remitted by 3 pm on the 5th day of each calendar month for taxes imposed and collected for the preceding calendar month If the 5th day of the calendar month falls on a weekend payments shall be remitted by 3 pm the first Monday following the weekend

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 for 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 Penalties

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 2014 Statutes Please refer to the cite noted by statutory topic for specific language governing slot operations

45

  • Table of Contents 2014-2015
  • Overview 2014-15
  • Division overview 1415
  • Events Shaping 2014-15
  • Fiscal Years Comparative Data 2014-15
  • PMW Graphs 2014-2015
  • PMW Handle Statistics 2014 2015
  • Guest Handle by Host 2014-2015
  • 20142015 Charity-scholarship
  • Cardroom Statistics 2014-2015
  • Cardroom Revenue 2014 2015
  • Slot Comparative Data 2014-2015
  • Daily revenue per machine 14-15
  • 2014-15 permitholder map for report
  • Permitholder Contact Operating In 84rd annual rpt
  • Promotional Programs for FL Horses 20142015
  • Drug Positives for 2014-15
  • Summary of State Revenue 2014-2015 (Final
  • PMW 06 30 15 Final Report
  • PMW Statute Matrix 2014-2015
  • Cardroom Statute Matrix 2014-2015
  • Slot Statute Matrix 20142015
  • Annual Report Cover 2416pdf
    • Florida Department of Business and Professional Regulation