58 Pa. Code § 165.26
No corporation which is licensed by the Commission shall permit any person who is actually and apparently under 18 years of age to bet at a thoroughbred horse race meeting conducted by it and no such corporation shall permit any person who is actually and apparently between ten and 18 years of age to attend a thoroughbred horse race meeting conducted by it unless such person is accompanied by a parent or guardian and no such corporation shall permit any person who is actually and apparently under ten years of age to attend a thoroughbred horse race meeting conducted by it. The provisions of this section shall not be construed to prohibit persons under 18 years of age, who are legally employed, from being in and upon the race track premises for the purpose solely of engaging in the performance of their duties as employes. In no event shall a minor be permitted to wager upon any race, nor shall such minor be permitted to be in the area of the track other than that area in which his duties are to be performed. All corporations licensed by the Commission shall be responsible for establishing the administrative and security procedures necessary to enforce the provisions of this section at the tracks operated by them. Every licensee employing any minor shall be required to establish procedures necessary to assure compliance with the provisions of this section by any minor employed by such licensee.
58 Pa. Code § 165.26