레저세는 사행 산업 중 경륜･경정･경마･소싸움을 대상으로 승자투표권, 승마투표권을 발매하여 얻은 금액에 대해 과세한다.
Leisure taxes are taxed on theamount earned by releasing winner's votes and equestrian voting rights for dispensation, racing, horse racing, and cattle fights during the meandering industry.