Five account-wagering hubs in Oregon handled $226.97 million in the fourth quarter of 2003, up $75.72 million from the same period in 2002, according to Oregon Racing Commission statistics. For all of 2003, the hubs generated more than $830 million in handle.Youbet.com led the way in the fourth quarter of 2003 with handle of $67.63 million. Oneclickbetting.com was next with $65.29 million, followed by TV Games Network with $63.33 million, America Tab with $26.51 million, and US Offtrack with $4.20 million.All the figures are up substantially from the corresponding three-month period in 2002. In a comparison of the third and fourth quarters of 2003, only Oneclickbetting.com showed a handle increase ($58.57 million to $65.29 million). Oneclickbetting.com is the wagering arm of The Racing Channel.In 2003, Youbet.com posted the strongest three-month period with handle of $70.11 million from July through September. Youbet.com had the highest handle of the five providers in the second, third, and fourth quarters.The state racing commission receives one-quarter of 1% of money wagered through the hubs as a pari-mutuel tax. One-third of the amount is given to the state general fund, and the remaining two-thirds to the Pari-Mutuel Industry Development Fund. In 2003, the about $2.07 million was produced from the hub tax.