That is not how it works in PA. The horse racing development fund is a tax on slots play. The government decides what the money is used for. PA has a bunch of stand alone casinos and the harness tracks are owned by the casino companies. PA has already tried to divert the money. They just need a few more votes in the legislature.
The newer stand alone casinos came later on and they all had to pay a huge licensing fee. If I remember right it was 100 million up front to even get started