[ Text of section added by 2011, 194, Sec. 16 effective November 22, 2011.]

  Section 55. (a) A category 1 licensee shall pay a daily tax of 25 per cent on gross gaming revenues.

  (b) A category 2 licensee shall pay a daily tax of 40 per cent on gross gaming revenue.

  (c) In addition to the tax imposed under subsection (b), a category 2 licensee shall pay a daily assessment of 9 per cent of its gross gaming revenue to the Race Horse Development Fund established in section 60.

  (d) Taxes imposed under this section shall be remitted to the commission by a gaming licensee the day following each day of wagering.