1. (a) The licensee shall submit the following information to the commission on a daily basis;

   1. (1) The amount of money wagered in each pari-mutuel pool; and
   2. (2) The pari-mutuel tax payable to the commission for each race performance.

2. (b) Per RSA 284:32-a, the licensee shall submit an annual report to the commission, which:

   1. (1) Has been audited by a public accountant or certified public accountant licensed to practice in the state of New Hampshire in accordance with RSA 309-A; and

   2. (2) Includes a minimum of the following:

      1. a. A balance sheet;
      2. b. An income statement;
      3. c. A statement of changes in retained earnings;
      4. d. A statement of changes in financial position;
      5. e. The applicable notes to those financial statements for the prior year’s operations of the person, association, or corporation,
      6. f. The number of admissions;
      7. g. The amount of pari-mutuel pools sales;
      8. h. The amount of pari-mutuel taxes paid; and
      9. i. The names of the officers, directors, administrative officials, pari-mutuel officials, and racing officials.

Source. (See Revision Note at chapter heading for Lot 8000) #12544, eff 6-1-18