Text of Quebec Race Tax: Official Copy of New License Bill Which Became Operative January 1., Daily Racing Form, 1917-01-16


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TEXT OF QUEBEC RACE TAX OFFICIAL COPY OF NEW LICENSE BILL WHICH BECAME OPERATIVE JANUARY 1. Bookmakers Practically Wiped Out of Existence — Pari-mutuel Employes Taxed Individually — Limit of Ten Per Cent Retained by Clubs. By W. A. Hewitt. Toronto. Ont.. January 15. — Conflicting reports having been published regarding the re-cent nut track license legislation adopted in the lrovince of Quebec, Daily Racing Form has secured from the secretary of the legislative assembly at Quebec .1 copy of the Official Gazette containing the new legislation which became operative on January 1. The act points out that the granting of any license "iocs not carry witli it the privilege of betting or wagering, that being a matter for the Federal OOf-vrnment to regulate by charter under what is known as the "Miller Hill." which is an exception to the criminal code of Canada, permitting betting at incorporated race tracks under certain conditions. The new license system provides first for a war tax on each admission as follows: Thirty -five to seventy -five cent thkets. three cents; seventy -five to tickets, four cents; to .50 tickets, five cents: all over .80 tickets, ten cents. The race tracks will have to pay this tax themselves, which in itself will amount to a considerable item. The pari-mutuel system of speculation is practically made compulsory, as bookmakers and bookmakers clerks are taxed 00 pec day. and the license fee on the tracks in exactly double that under the mutucl system, viz.. . XX pec day in the . ity of Montreal and ,000 per day elsewhere. Viicler the mutucl system the tax is ,000 and 00 l er day nape* tivcly. Nothing is left untaxed. Each club first pays 1917.sh for a race meeting license: each operator in the pari-mutuel department ticket seller and clicker must pay 6 per race meeting; iu Montreal or within thirty miles thereof each club must pay an .-eiditional tax of 0 per day; within a radius of five miles of Quelw per day; elsewhere in the province per day. At the half-mile tracks, where the admission fee is not more than fifty cents, the license duty for clubs will be 00 per day and 00 per day for each IxKikmaker doing business, or if the mutin-ls arc used. si;oo pec day club duty and IB per meeting for each employe in the pari-mutuel department. It is also specifically mentioned that no race track shall retain more than ten per cent of money posited or recorded under the pari-mutuel system. The official text of the bill as passed by the as-M nibly is as follows: Text of the Bill. 12S8a. Every person operating a race track or holding a race meeting, shall apply to the proper collector or provincial revenue for a license, and shall iv.v to such collector, over and above the duties mentioned in this section, a fee of five dollars, of which two dollars shall be retained by the collector and time dollars remitted to the pro-inciMl treasurer. No licens i is required for races held on the track of any official county agricultural aotlcly during the continuance of any exhibition held by such society, nor for races or which no admission fee is charged, and at which bets, wagers or pools are received, recorded or sold. 1288b. On failure to take out the required license, the manager of any company, association or club, or the person operating the race track or holding the race meeting, shall be guilty of an offense, and liable, in addition to the payment of the costs, to a fine equal to twice the amount of the license duty, for each day during which such race track is .pirated or such meeting held, and. on failure to pay such fine and costs, to im-prisoniiH nt for not more than three months. 1288c. The diiti m on the said license shall be paid in advance, ami failing such payment, any peace officer or any person authorised by the Irovincial Treasurer may. under instructions from the Irovincial Treasurer, stop all racing on such track until such duties are paid. 1288d. On receiving the license fee referred to in article 1288a, the Irovincial Treasurer or the collector of provincial evenue may lame a Hceaae imposing neb restrictions and conditions as the Lieutenant-Governor in Council may by regulation determine from time to time, and every company, association, club or persons mentioned in this subsection infringing Mich restrictions ami conditions or any ol then., shall be liable to have all racing forthwith stopped upon its track by any peace officer or any person authorised by the lrowncial Treasurer. Mutuel Employes Taxed. ljss,e. Every peraea receiving, recording or selling bets, wagers or pools under the system known as the pari-mutuel. shall register every device or apparatus used in connection with such bets, wagers or |Hols. and shall pay to the collector of provincial revenue a fee of five dollars. The collector of provincial revenue or any person only authorized by such collector or by the provin-« lal treasurer max. at any time, enter upon the grounds where .-my race meeting is held, and make .- careful examination of such device or apparatus. and make report of his investigation to the provincial treasure r. ljssf. Anv collector of provincial revenue or any other person authorized by him or by the provincial treasurer may under instructions from the ssld provincial treasurer or from the collectors, seize the g Is, effect-, in ■mies a ncl hooks belonging to any paras* acting without a license, or refusing or neglecting to pay the required duties, sad may sell Mich goods and effects at public auction, without an.v otiier preliminary judgment or formality, and limit the monies, if any. to the provincial treas tin-r: said monies to form part of the consolidated io. eniie fund of the province. 1888a;. IV issuing of a license under this subsection shall not be considered as indicating that the government or any of the officials thereat SIC ol the opinion that any bet. wager, or pool recorded, received or sold by any person is not prohibited by the criminal code or otherwise, and should an.v liold-r of ;i race meeting license be coin n ted in tie . rbalaal courts far an offense in reaped of any I !i |Ct, wager or pool so recorded, roeeivi d or -old. then lus license shall, ipso facto, because null and oul. I388h. No person recording, receiving or selling any bet, wager or xool under the pari-mutuel system shall retain more than ten per cent of tin- amount so deposited or recorded; and any person retaining more than ten per cent shall be guilty of an offens ■-. and be liable- to a fine of not less than five hundreel dollars nor more than five thousand dollars, and costs, and on failure to pay such fine and e osts, to imprisonment for not more- than three months. 1SB8L Eve ry pecuaa holding a license under this subsection aha II be- bound to make a return within five days after the close of each rail- meeting, to the proper collector of provincial revenue, stating the number of days cm which races were held, and any such further information as the Provincial Treasurer may re-quire, en penalty of a fine of twenty -five dollars for every ciay during which such person neglc.ts to make such returns, and costs, ami. on failure- to pay such fine and costs, of imprisonment for not more than three mouths. Taxes on Each Race Meeting. 1. On each race meeting license: a. In tin- city of Montreal or within a radius of thirty miles of the said city, ten dollars for each day of each race meeting: b. Iu the city of Quebec- or within a radius of five mil- s of the said city, eight dollars for each day of such rae - me-eting. c. In an other place-, five dollars for each day of such race meeting. 2. Hut if an.v wager, bet or peal is recorded, received or sold at the said race meeting, the duty shall be the- following: a. In the city of Montreal or within a radius of fifty miles from the said city, one thousand dollars per day: b. Elsewhere five huudre-d dollars per day. Hut at half-mile tracks where the admission fee i- not more than fifty cents, the license duty shall Ik- only three hundred dollars per day. But if any wager, bet or pool is recorded, received or sold by any other method than that gen-cially known as the pari-mutuel, the duty shall be double that mentioned in this paragraph 2. 3. Subject to the penalties enacted in article ". Lssb. any pi-rson recording, se-lling or receiving any bet. pool or wager by mc-ans of any other system than that gene -rally known as the pari-mutuel. shall take- out a license from tin- collector of provincial ii-wniio. on payment of u duty of one hundred dollars a day. The prat isious of subsection 7 of this .section shall apply, mutatis mutandis, to this para-Sruili 3,

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Library of Congress Record: https://lccn.loc.gov/unk82075800