Racing licences in California

Taxes and fees

• 0.0011%fraction of amount handled on advance deposit wagers originating in California
• 0.00165%fraction of amount handled on advance deposit wagers originating in California
• 2%percent of handle from advance deposit wagers originating in California (tier 0–250000000)
• 1.5%percent of handle from advance deposit wagers originating in California (tier 250000000–500000000)
• 1%percent of handle from advance deposit wagers originating in California (tier 500000000–750000000)
• 0.5%percent of handle from advance deposit wagers originating in California (tier 750000000–∞)

Licensed operators

Key dates

1. 2022-01-01 Cal. Bus. & Prof. Code § 19604 effective
2. 2022-01-01 Tax rate effective

Documents on file · 3 most important of 4

• SCState of California

  Cal. Const. art. IV, § 19

  Lotteries, horse racing, bingo, state lottery, casinos, tribal compacts

  Statute · leginfo.legislature.ca.gov

• SCState of California

  Cal. Bus. & Prof. Code § 19604

  Advance deposit wagering

  effective 2022-01-01 · Statute · leginfo.legislature.ca.gov

• CHRCalifornia Horse Racing Board

  Official record

  CHRB Advance Deposit Wagering

  checked 2026-10-15 · Web record · chrb.ca.gov