Mass. Gen. Laws ch. 128A § 4
The fee for the license provided for in section three shall be three hundred dollars or three-fourths of one-tenth of one per cent of the average daily handle of the previous calendar year for each day of any running horse, harness horse or dog racing meeting, whichever is the greater amount; provided, however, that a reduced fee, applicable to a license to any person holding or conducting a horse or dog racing meeting in connection with a state or county fair, or any exhibition for the encouragement or extension of agriculture, shall not exceed one hundred dollars for each day of such horse or dog racing meeting.
If for any reason or cause, beyond the control of and through no fault or neglect of any licensee and while such licensee is not in default, it should become impossible or impracticable to conduct racing upon any day or successive days specified in a license issued by the commission, the commission at the request of the licensee may, and upon proper showing shall, request the state treasurer to refund to the licensee an amount equal to the license fees paid for days on which such licensee does not hold or conduct a racing meeting under the terms of the license issued for such purpose. Upon receipt of such request, the state treasurer shall forthwith pay such amount to such licensee. The commission may, upon the application of any such licensee, and upon the payment of the required license fees, grant an additional license for not more than the number of days on which it was impossible or impracticable to conduct racing, which days shall not be counted in the aggregate of racing days permitted by paragraphs (f), (g) and (j) of section three. The decision of the commission as to such impossibility or impracticability shall be final.
No license fee for the privilege of holding or conducting a horse or dog racing meeting, or for any other purpose peculiarly incidental to the holding or conducting of such a meeting, shall be imposed upon or collected from such a licensee by any city or town.
Mass. Gen. Laws ch. 128A, § 128A:4