(1) Any wager that is made for an account maintained with the hub operator shall be considered to have been made in the Commonwealth of Kentucky. (2) Account holders may communicate instructions concerning account wagers to the hub only by telephonic or other electronic means. (3) None of the following wagers shall be processed through a hub: (a) A wager on live racing accepted by a track; (b) A telephone account wager accepted by a track; (c) An intertrack wager accepted by a receiving track or simulcast facility; or (d) An interstate wager accepted by a receiving track or simulcast facility. (4) Any hub that processes any of the wagers delineated in subsection (3) of this section from a track, receiving track, or simulcast facility shall be subject to revocation of its hub license. (5) Except as provided in KRS 230.752, nothing in KRS 230.775 to 230.78 5 shall exempt racetracks or simulcast facilities from any taxes imposed under KRS 137.170, 138.510, or Chapter 230.
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