Per Curiam.
Under R.C. 3769.08, a race track permit holder may conduct wagering, including wagering on simulcasted races. R.C. 3769.08(C) levies the relevant tax on wagering:
"At the close of each racing day each permit holder authorized to conduct harness * * * racing, out of the amount retained that day by the permit holder, shall pay by check, draft, or money order, to the tax commissioner, as a tax, one-half of one percent of all monies wagered...
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