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NEW RULES ON ADMISSIONS Illinois Commission Tightens Up on Tax-Exempt Badges. Move Follows Audit of Tracks Books by State Auditing Division Kerner Interprets Law. The Illinois racing commission on March 8, 1938, adopted new rules governing the issuance of badges, taxable and tax exempt, by the racing associations operating tracks in the state. The new rules were adopted as a result of the audit of the associations books made last year by the state auditing division. Attorney-General Kerner was asked by S. i L. Nudelman, director of finance, to interpret the law governing track admissions after the state auditors had completed their work on the tracks books. Mr. Kerners opinion was that press tickets and certain other forms Of tax-exempt badges heretofore issued by the tracks were taxable, but the Illinois racing commission, in its new rules, has placed press tickets in the tax-exempt category. The following sections of the racing commissions new rules, are self-explanatory: NEW RULES. 4 All. gates must have turnstiles and locked boxes in which all tickets shall be deposited. Such turnstiles must be numbered consecutively, or have other means of individual identification. The daily turnstiles reconciliation with actual count shall be filed daily with the racing commission. This reconciliation is to show a beginning reading, final reading and total admitted and the number of each kind of ticket in the box. ,5 All tickets of admission, fully paid, complimentary, service charge, or tax-free shall have daily coupons to be collected at the turnstiles. 6 The issuance of cards and badges with no daily coupons attached- shall be discontinued. 7 An accurate count of employees entering the grounds shall be kept. 8 When the daily clean-up is made of persons in the grounds the coupons collected should be deposited in the ticket box and recorded on the turnstiles. 9 File reports with the commission containing all information relative to the distribution of tax-free badges or other evidence or right to enter the grounds. These reports must include: a The name of person receiving same, b The duties of such person, c Kind or classification of such badges issued to him. COMPLETE REPORTS. One complete report must be filed on or before ten 10 days after a meeting has been opened, and an additional complete report for the entire meeting must be filed within five 5 days after the closing of such meeting. 10 No tax-free ticket or badge is to be transferred. 11 No persons, other than those strictly entitled to use of this privilege under Section 5 of the Horse Racing Act, shall be privileged to enter the grounds without a ticket and payment of state admission tax. 12 No tax-free ticket is to be used by employees unless they actually work. t 13 Members of the working press only are .privileged to enter the grounds on tax-free tickets. 14 Tax-free "officials" are confined to race meeting officials and not corporation officials or government employees. 15 Books and records must be kept avail-able for inspection by auditors of the state. This includes, also, excess tickets which must ;be kept until the number has been verified by representative of the state with authority to check the count. 16 Each licensee shall file with the racing commission an official list of the corporation officials and stockholders within ten 10 days after the first day of the meeting. 17 All admission tickets should show the amount of state tax, and the selling of two "tax tickets" for a single admission on special days is prohibited.
