As used in KRS 138.510 to 138.550: (1) "Advanced deposit account wagering" has the same meaning as in KRS 230.210; (2) "Advanced deposit account wagering license" has the same meaning as in KRS 230.210; (3) "Association" has the same meaning as in KRS 230.210; (4) "Corporation" means the Kentucky Horse Racing and Gaming Corporation; (5) "Daily average live handle" means: (a) The handle from wagers made at a track on live racing during the fiscal year, excluding amounts wagered: 1. At a receiving track; 2. At a simulcast facility; 3. On telephone account wagering; 4. Through advance deposit account wagering; 5. At a track participating as a receiving track or simulcast facility displaying simulcasts and conducting interstate wagering as permitted by KRS 230.3771 and 230.3773; and 6. Beginning April 1, 2014, on historical horse races; divided by: (b) The total number of days that live racing was conducted at the track during the fiscal year; (6) "Department" means the Department of Revenue; (7) "Fiscal year" means a time frame beginning 12:01 a.m. July 1, and ending 12 midnight June 30; (8) "Handle" means total wagers made on a race; (9) (a) "Historical horse race" means any horse race that: 1. Was previously run at a licensed pari -mutuel facility in the Unite d States; 2. Concluded with official results; and 3. Concluded without scratches, disqualifications, or dead-heat finishes. (b) As used in this subsection, the terms "pari -mutuel," "scratch," "disqualification," and "dead heat" have the same meaning as est ablished by the corporation pursuant to an administrative regulation promulgated under KRS Chapter 13A; (10) "Host track" has the same meaning as in KRS 230.210; (11) "Interstate wagering" has the same meaning as in KRS 230.210; (12) "Intertrack wagering" has the same meaning as in KRS 230.210; (13) "Kentucky resident" means: (a) An individual domiciled within this state; (b) An individual who maintains a place of abode in this state and spends, in the aggregate, more than one hundred eighty -three (183) days of the taxable year in this state; or (c) An individual who lists a Kentucky address as his or her principal place of residence when applying for an account to participate in advance deposit account wagering; (14) "Receiving track" has the same meaning as in KRS 230.210; (15) "Simulcast facility" has the same meaning as in KRS 230.210; (16) "Takeout" means that portion of the handle which is distributed to persons other than those making wagers; (17) "Telephone account wagering" has the same meaning as in KRS 230.210; and (18) "Track" has the same meaning as in KRS 230.210.
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