Appalachian Racing, LLC, Churchill Downs Incorporated, Ellis Park Race Course, Inc., Keeneland Association Inc…

Summary

The court held that the Kentucky Horse Racing Commission had statutory authority to license and regulate pari-mutuel wagering on historical horse races, but the Department of Revenue lacked authority to impose the existing excise tax on wagers placed through historical-racing devices. It also held that whether the actual wagering operation qualifies as pari-mutuel wagering exempt from the Penal Code's gambling prohibitions depends on facts not developed in the record, requiring discovery and further proceedings. The court further held that intervention by an opposing party cured the original absence of adversarial parties and made the declaratory action justiciable.