7 Pa. Code § 189.21 – Concessionaires or vendors.

(a) A person, firm, concessionaire or vendor which holds a concession, right or privilege to perform a service or sell an item at a nonprimary location operated by a licensed racing entity shall be licensed by the Commission.
(b) The licensed racing entity, if requested by the Commission, shall provide a copy of an audited financial statement reflecting its operations at each nonprimary location.