Ill. Admin. Code tit. 11, § 1325.90 - Admissions Records
a) The
race track operator shall keep accurate books and records showing total
attendance, admissions, both paid and complimentary, the number of taxable and
tax free admissions and the gross receipts from admissions for each racing day
of a meeting. These books and records shall be open to the Board and its duly
authorized representatives for examinations and checks to ascertain the amount
of taxes due and whether or not such taxes have been paid.
b) All such reports shall be delivered to the
Board before 2 p.m. on the following day, when day programs are run, and before
6 p.m. on the following day, when night programs are run. The weekly reports
previously mentioned shall be a complete consolidation of all daily
reports.
Notes
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