The five account wagering hubs in Oregon handled $179,546,773 in the first quarter of 2004, up 13.16% from the first quarter of 2003. Several of the companies had record first quarters.Youbet.com led the way with $70,456,519, followed by the TV Games Network ($42,449,322), Oneclickbetting.com ($34,364,911), AmericaTab ($26,698,961), and US Off-Track ($5,577,060). Youbet.com, TVG, AmericaTab, and US Off-Track all topped their first-quarter figures from last year.Youbet.com and US Off-Track set all-time records for one quarter.For all of 2003, the hubs generated more than $830 million in handle. aThe 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.