NY Rac, Pari-Mut Wag & Breeding L § 1018 (2021)
2021 New York Laws PML - Racing, Pari-Mutuel Wagering and Breeding Law Article 10 - Simulcast of Horse Races 1018 - Distribution.

§  1018.  Distribution.  Notwithstanding  any  other provision of this   chapter, for the period July  twenty-fifth,  two  thousand  one  through   September eighth, two thousand twenty-one, when a franchised corporation   is  conducting  a race meeting within the state at Saratoga Race Course,   every off-track betting corporation branch office and every simulcasting   facility licensed in accordance with section one  thousand  seven  (that   has entered into a written agreement with such facility's representative   horsemen's  organization  as  approved  by the commission), one thousand   eight or one thousand nine of this article shall be authorized to accept   wagers and display the live simulcast signal  from  thoroughbred  tracks   located  in  another  state,  provided  that  such facility shall accept   wagers on races run  at  all  in-state  thoroughbred  tracks  which  are   conducting   racing   programs  subject  to  the  following  provisions;   provided, however, no such written agreement  shall  be  required  of  a   franchised  corporation licensed in accordance with section one thousand   seven of this article.Every facility authorized to  accept  wagers  on  out-of-state  tracks   shall  distribute  all  sums  deposited  in  any pari-mutuel pool to the   holder of winning tickets therein, provided such tickets  are  presented   for payment prior to April first of the year following the year of their   purchase,  the  retention  rates  and  breaks  shall be as prescribed by   another state or country pursuant to section nine hundred five  of  this   chapter.1.  Of  the sums so retained, the applicable tax rates shall be as set   forth in this paragraph plus fifty  percent  of  the  breaks;  provided,   however,  fifty percent of the breaks accruing from an off-track betting   corporation licensed in accordance with section one  thousand  eight  of   this  article  and  from  simulcast theatres licensed in accordance with   section one thousand  nine  of  this  article,  shall  be  paid  to  the   agriculture and New York state horse breeding and development fund.2.  a.  Of the sums so retained, one-half of one percent of all wagers   shall  be  paid  to  the  New  York  state  thoroughbred  breeding   and   development  fund, except that of the sums so retained on such wagers at   licensed harness tracks, one-half of one percent shall be  paid  to  the   agriculture and New York state horse breeding and development fund.b.  Any  thoroughbred racing corporation or harness racing association   or corporation  or  off-track  betting  corporation  shall  pay  to  the   commission  as  a regulatory fee, which fee is hereby levied, six-tenths   of one percent of all wagering pools.3. Distribution of wagers placed on out-of-state  thoroughbred  tracks   at  facilities licensed in accordance with section one thousand eight or   one thousand nine of this article.The following percentages of the sums  so  retained  on  days  when  a   franchised corporation is conducting a meeting within the state Regular   Multiple   Exotic   Super exoticbets      bets      bets        bets   State tax                         .25       .25       .25         .25    Non-franchised Thoroughbredracing corporation              .50       .50       .50         .50    Non-franchised Thoroughbredracing corporationpayments to purses              .50       .50       .50         .50    Franchised corporation           3.25      3.25      3.25        3.25    Franchised corporationpayments to purses             3.25      3.25      3.25        3.254.  Payments  to purses as required pursuant to this subdivision shall   be paid to the thoroughbred racing corporation to  be  used  exclusively   for  the  purpose  of  increasing purses, including stakes, premiums and   prizes.5. For  wagers  placed  on  an  out-of-state  track  at  a  franchised   corporation  the  state  tax  shall be one-quarter of one percent of all   wagers and three and one-quarter of one percent shall be utilized  by  a   franchised corporation exclusively for the purpose of increasing purses,   including  stakes,  premiums  and prizes identified to sums retained for   each type of on-track wager.6. The following percentages of the distribution of wagers  placed  on   out-of-state  thoroughbred  tracks  at facilities licensed in accordance   with section one thousand seven of this article. Of the sums so retained   on days when a franchised corporation is conducting a meeting within the   state Regular   Multiple   Exotic   Super exoticbets      bets      bets        bets   State tax                         .25       .25       .25         .25    Non-franchised Thoroughbredracing corporation              .50       .50       .50         .50    Non-franchised Thoroughbredracing corporationpayments to purses              .50       .50       .50         .50    Franchised corporation           2         2         2           2    Franchised corporationpayments to purses             2         2         2           2