Except as provided in subsection (b) of this section, a licensee shall deduct from the handle: all the breakage; not more than 18% from each regular mutuel pool; not more than 21% from each multiple mutuel pool on 2 horses; and not more than 25.75% from each multiple mutuel pool on 3 or more horses. For specific wagers authorized under regulations adopted by the Commission, a licensee shall deduct from the handle: all the breakage; and not more than 40% from each multiple mutuel pool on 3 or more horses. A licensee may offer the wagers described in this subsection only with the consent of: the Commission; the group that represents a majority of the owners and trainers licensed in the State; and the group that represents a majority of the breeders in the State. Money that remains after deductions are made under subsection (a) of this section shall be returned as winnings to successful bettors. The amount deducted by the licensee under subsection (a) of this section shall be the sum of the allocations provided in § 11–515 of this subtitle, unless otherwise provided in a written agreement signed by the authorized representatives of: the licensee; the group that represents a majority of the owners and trainers licensed in the State at the time the agreement is signed; and the group that represents a majority of the breeders in the State at the time the agreement is signed. Nothing in this subsection may be construed to permit the licensee to in any way alter the mandatory takeout allocated to the Commission for the State tax.