NY Rac, Pari-Mut Wag & Breeding L § 1007 (2021)
2021 New York Laws PML - Racing, Pari-Mutuel Wagering and Breeding Law Article 10 - Simulcast of Horse Races 1007 - Simulcasts Track to Track.

§ 1007. Simulcasts track to track. 1. The commission may authorize and approve  one  or  more  applications for a license by any harness racing association  or  corporation,  or  thoroughbred  racing  corporation  as provided  in  section  one thousand three of this article to provide for the simulcast of horse races for wagering purposes from a track operated by any association or  corporation  that  conducts  a  pari-mutuel  race meeting  under  this  chapter  to  a  receiving  track  operated  by any association or corporation applying for such license except it shall not be applicable when a thoroughbred track in  zone  two  simulcasts  to  a thoroughbred  track  in zone one, provided, however, that no application shall be approved by the commission:   a. that the commission determines may cause any reduction of the total number of racing events conducted on an annual or  daily  basis  at  the receiving track; and   b.  without  a  written  agreement  between  the  receiving  track  or corporation applying for such license and the sending track and a letter of consent to such agreement from any racing association or  corporation that  operates  another track within the simulcast district in which the receiving track is located, and is conducting a race meeting during  the period  for which simulcasting is proposed; provided, however, that such consent shall not be withheld if the receiving track is more than thirty miles from  such  other  track.  Such  period  shall  be  defined  as  a twenty-four hour day from midnight to midnight. For those tracks located in  the  city  of  New York or the county of Westchester or Nassau, such period shall be limited to the same time of  day  defined  as  afternoon against afternoon and evening against evening.   2. Every racing association or corporation authorized to accept wagers on  simulcast  racing events pursuant to subdivision one of this section shall be subject to all appropriate provisions of this chapter  pursuant to  the  conduct  of  a  race meeting by such association or corporation except as provided in subdivision three of this section.   3. Notwithstanding any inconsistent provisions of  this  chapter,  the sums  retained  by  any receiving track from the total deposits in pools wagered on simulcast racing events as provided  in  subdivision  one  of this  section  shall  be equal to the retained percentages applicable to the sending track.   a. Of the sums retained by the receiving track  from  simulcast  pools the  pari-mutuel tax shall be levied at the lower of the pari-mutuel tax rate in effect on December thirty-first, nineteen  hundred  ninety-three at  the receiving track, plus ten percent of the breaks or the following rates:  two percent of simulcast pools generated by regular wagers,  two and  one-half  percent  of simulcast pools generated by multiple wagers, and seven percent of simulcast  pools  generated  by  exotic  and  super exotic wagers, plus ten percent of the breaks.   b.  Of  the  sums  retained by the receiving track as provided in this subdivision, an amount equal to one percent of daily pools derived  from bets on simulcasts of harness races shall be paid to the agriculture and New  York  state  breeding  and development fund, and an amount equal to one-half of one percent of daily pools derived from bets  on  simulcasts of  running  races  shall  be  paid  to  the New York state thoroughbred breeding and development fund.   c. Of the sums retained by the receiving track  as  provided  in  this subdivision,  an  amount  as  determined  through  agreement between the sending and receiving tracks shall be distributed to the sending track.   d.  (i)  Of  the  sums  retained  by  a  receiving  track  located  in Westchester  County,  two  and  one-half percent of total pools shall be used exclusively for increasing purses to be awarded at races  conducted by such receiving track.  (ii)  Of the sums retained by other receiving tracks while such tracks are conducting  a  race  meeting,  fifty  percent  of  the  net  amounts remaining  after  payments required in this section and fifty percent of the net amounts derived from all simulcasting authorized by chapter  two hundred eighty-one of the laws of nineteen hundred ninety-four and other such  direct  expenses  as  are  necessary to provide the track-to-track program but excluding charges for depreciation, administration  overhead expenses, taxes not directly related to such program and management fees shall  be  used  exclusively  for  increasing  purses  awarded  at races conducted by  such  receiving  track.  Nothing  in  this  section  shall preclude  the right of a horsemen's organization representing owners and trainers at the receiving track from entering  into  an  agreement  with such  receiving track to provide for an audit or other such verification of such net amounts available for purses.  (iii) Of the sums retained by a receiving track located in Westchester county on races received from a franchised corporation, for  the  period commencing January first, two thousand eight and continuing through June thirtieth,  two  thousand  twenty-two,  the  amount used exclusively for purses to be awarded at races conducted by such receiving track shall be computed as follows: of the sums so retained, two and  one-half  percent of  the  total pools. Such amount shall be increased or decreased in the amount  of  fifty  percent  of  the  difference  in  total   commissions determined  by  comparing  the  total  commissions  available after July twenty-first, nineteen hundred ninety-five to the total commissions that would have been available to such  track  prior  to  July  twenty-first, nineteen hundred ninety-five.   e. If an admission fee is charged at a receiving track, such fee shall be  subject to state and local admission taxes at the rate applicable to the receiving track pursuant to this chapter.   f. The payment of the state tax imposed by this section shall be  made to the commissioner of taxation and finance at such regular intervals as the  commissioner  of  taxation  and  finance  may require, and shall be accompanied by a report, under oath, that sets forth such information as the commissioner of taxation and finance may require. A penalty of  five percent  and interest at the rate of one percent per month from the date the report is required to be filed to the date of  payment  of  the  tax shall  be  payable  in  case any tax imposed by this section is not paid when due. If the commissioner of taxation and  finance  determines  that any  moneys  received  under  this  paragraph  were  paid in error, such commissioner may cause the same to be refunded without interest  out  of any  moneys  collected  thereunder,  provided an application therefor is filed with such commissioner within one year from the time the erroneous payment was made. Such taxes, interest  and  penalties  when  collected, after  the deduction of refunds of taxes erroneously paid, shall be paid by the commissioner of taxation and finance into the general fund of the state treasury.   g. Any harness racing or association or corporation,  or  thoroughbred racing  corporation authorized pursuant to this section shall pay to the commission as a regulatory fee, which fee is hereby  levied,  six-tenths of one percent of the total daily pari-mutuel pools.   3-a.  Notwithstanding  any  inconsistent provision of this chapter, of the sums received by a sending track, a portion shall be distributed  to purses  in  accordance  with  a  written  agreement  between  the racing association or corporation  operating  such  track  and  the  horsemen's organization   representing  owners  and  trainers  at  such  track,  as determined by the commission. In the absence of such an agreement, fifty percent of the sums received by a sending track shall be distributed  to purses.    4. Any simulcasts between a sending and receiving track as provided in this section shall result in the combination of all wagers placed at the receiving track with wagers placed at the sending track so as to produce common  pari-mutuel  betting  pools  for the calculation of odds and the determination  of payouts from such pool, which payout shall be the same for all winning tickets, irrespective of whether a wager is placed at  a sending track or a receiving track.   5.  No  racing  association  or corporation shall transmit a simulcast signal of its events to any receiving track:   a. that is conducting a race meeting of the same type of racing during the same time that racing is  being  conducted  at  the  sending  track, provided,  however,  that  the  commission  may  establish conditions to authorize the acceptance of wagers of a  sending  track  during  a  race meeting  of  the  same  type  of  racing  as  special events in the best interests of racing or as other events that the commission determines to be in the best interests of racing provided, however, that  the  conduct of  such  other  events  shall  be  subject  to an agreement between the receiving track and the horsemen's organization representing owners  and trainers at such track;   b.  unless  such signal from the sending track has been made available to all authorized receiving tracks, except when  the  sending  track  is located within the same county as the receiving track; and   c.  except  for  a  harness track located in a harness special betting district, unless such signal  from  the  sending  track  has  been  made available to a reasonable number of off-track betting branch offices, as authorized  in  accordance  with  section  one  thousand  eight  of this article, located in the same betting  region  as  the  receiving  track. Provided,  however,  that  for  a receiving track located in Westchester county, such signal shall also be made available to a reasonable  number of  branch  offices  of the New York city off-track betting corporation; and   d. except for a harness track located in  a  harness  special  betting district, no track shall be permitted to receive a signal from a sending track  unless it has made available its simulcast signal to a reasonable number of off-track betting branch offices  of  each  off-track  betting corporation  authorized  to  accept wagers on its races under reasonable terms and conditions agreeable to the parties.  Simulcast  transmissions into a track located within Suffolk county shall be prohibited.