What is the best site to bet on horse racing?

What is the best site to bet on horse racing? Is there a site that gives the same odds as you get at the track?
I thought the internet sportsbooks offer the same odds as the race track would offer. They probably even offer better odds in that many will have promotions and rebates that the race track won't have. Do not know if they offer the same exotics or have some limits on payouts for certain bets so that you have to bet the track. I have wondered if there ever was any sharp money in this and there must be whether it would be played at internet books and not in the pari-mutual pool so as to avoid watering down your own payout and hiding your bets from the pool. Would also be interested in some horse players commenting on both of our questions.
You get track odds. Better yet, no taxes on big gimmick payouts. I use 5 Dimes and they give a 10% bonus on all winning bets from most tracks, thus a $10 horse pays out at $11. This is a tremendous benefit. Since I deal with a local agent, I couldn't tell you how to go about getting an account there. If any offshore sees you're beating them, you'll probably get shut off. Believe me, they do track this stuff. I've had a good run (in horses) this past year and the guy I meet says the "main guy" is thinking about turning off my horses, only letting me bet sports. I hope that doesn't happen.