This case involves several South Florida companies that operate greyhound, jai alai, and thoroughbred racing facilities where state-licensed wagering occurs. Wagering at these facilities also can be placed on out-of-state races or competitions that are shown by way of instantaneous broadcast. A dispute arose, however, over exactly how to divide the proceeds from bets placed on the broadcasts. The Division of Pari-Mutuel Wagering attempted to address the issue by declaratory statement. When the companies appealed, the Third District Court reversed the declaratory statement.