61 Pa. Code § 21.9 – Records.

(a) Required records. A licensed corporation shall maintain records which will permit the Department to examine and verify the following:
1. (1) Daily wagers.
2. (2) Contributions to, retention of and distributions from the corporation’s parimutuel pool.
3. (3) Unclaimed award monies or ‘‘outs’’ listings.
4. (4) Manually processed ‘‘outs’’ tickets.
5. (5) Taxable admissions for which admission charges are made.
6. (6) Taxable seasonal discount ticket programs.
7. (7) Taxable special promotional programs for which free passes, cards or badges are issued.
8. (8) Exempt free passes issued to those individuals described at § 21.3(e) (relating to admission tax).
(b) Record retention period. Records required under subsection (a) shall be retained for a minimum period of 1 year following the close of the race meeting and may not be destroyed without the written consent of the Department.