NY Rac, Pari-Mut Wag & Breeding L § 532 (2021)
2021 New York Laws PML - Racing, Pari-Mutuel Wagering and Breeding Law Article 5-A - Off-Track Pari-Mutuel Betting 532 - Surcharge on Off-Track Winnings; Disposition of Revenues.

§  532.  Surcharge  on off-track winnings; disposition of revenues. 1. Notwithstanding any other provision  of  law,  each  regional  off-track betting  corporation,  or  off-track betting operator, including the New York city off-track betting corporation,  conducting  off-track  betting shall  impose  a surcharge of five percent on the portion of pari-mutuel wagering pools distributable to persons having placed bets at  off-track betting facilities located within such region. The revenues derived from such  surcharge,  plus the breaks, shall be held separate and apart from any amounts otherwise authorized to be retained from pari-mutuel  pools. Such  surcharge  is hereby levied subject to the conditions set forth in this subdivision and article ten of this chapter.   3. The revenues received from any surcharge imposed by subdivision one of this section, plus the  breaks,  shall  be  distributed  monthly,  as follows:   a.  fifty percent to such city, or to the counties and cities entitled to receive revenues from the regional corporation  pursuant  to  section five  hundred  sixteen  of  this  chapter  and in the same proportion as provided therein, or to an off-track betting operator; and   b. the balance as follows:  (i) where the track conducting the race on which the bet was placed is located within a city  with  a  population  in  excess  of  one  hundred thousand, to such city;  (ii)  where  the track conducting the race on which the bet was placed is not located within a city with a population in excess of one  hundred thousand, to the county in which such track is located;  (iii)  where the track conducting the race on which the bet was placed is located partially within a city with a population in  excess  of  one million  and  partially  within  a  county,  twenty-five percent of such balance to the city and the remainder to the county;  (iv) where the track conducting the race on which the bet  was  placed is  located  outside  the  state,  in  the  same  manner as described in paragraph a of this subdivision;  (v) where the track conducting the race is located in  a  thoroughbred special  betting  district  and  is simulcasting pursuant to section one thousand eight of this chapter outside such  special  betting  district, ninety  percent to the off-track betting operator and ten percent to the county in which such track is located; and  (vi) for the period of September first, two thousand  seventeen  until August  thirty-first,  two  thousand  twenty-two  and  where  the  track conducting the race on which the bet  was  placed  is  a  harness  track located in the county of Erie, to such track.   3-a.  Such  five  per  centum  surcharge  herein  provided  is  hereby increased by a supplemental one per centum surcharge on the  portion  of pari-mutuel  wagering  pools  of  multiple, exotic and super exotic bets distributable  to  persons  having  placed  bets  at  off-track  betting facilities  to  be  distributed  in  accordance  with  the provisions of section five hundred nine-a or  six  hundred  nine-a  of  this  chapter, whichever  may  be  applicable  to  the corporation with which such bets originated.   4. The  commission  shall  issue  regulations  providing  for  monthly distribution  to cities and counties of the revenues received under this section, through the regional off-track  betting  corporation  in  which such  cities  or  counties  are located; provided, however, in the event that such cities or counties otherwise entitled to receive such revenues are not participating cities  or  counties  with  a  regional  off-track betting  corporation  then  such  monthly distributions shall be payable directly  to  such  cities  or  counties.  Regional  off-track   betting corporations   that   receive  payments  under  this  subdivision  shall  distribute  such  payments  to  appropriate  participating  cities   and counties  within three business days following receipt of such payments. The commission shall also  provide  for  periodic  reports  by  regional off-track  betting  corporations  to  ensure  that  the purposes of this section are carried out.   5. Notwithstanding any other provision of law, moneys distributable to the county of Saratoga pursuant to subparagraph (ii) of paragraph  b  of subdivision three of this section shall be distributed as follows:   a.  The first one million six hundred fifty-eight thousand one hundred fifty-four dollars and sixty-four cents of distributable revenues  shall be paid to the county of Saratoga.   b.  The  next  three hundred twenty-two thousand nine hundred fourteen dollars and twenty-one cents of distributable revenues shall be paid  to the city of Saratoga.   c.  If  any  surplus  moneys are available after the payments are made pursuant to paragraphs a and b of this subdivision such  surplus  moneys shall be paid as follows:  (i) 83.7% of such surplus shall be paid to the county of Saratoga.  (ii) 16.3% of such surplus shall be paid to the city of Saratoga.   Upon  the  release  of  the  federal  census  figures  for  the census conducted in nineteen hundred eighty, the allocation  of  such  revenues shall  be  apportioned  between  the  county of Saratoga and the city of Saratoga and shall  be  determined  by  the  percentages  of  the  total population  of  the  county  of  Saratoga  and  the  city of Saratoga in relation to each other.   6. Notwithstanding any provision herein or  in  section  one  thousand nine of this chapter to the contrary where the track conducting the race is  a  thoroughbred  track  located  in the Catskill region conducting a mixed meeting such surcharge shall be collected on all wagers placed  in branch  offices  or  simulcast  theaters of a regional off-track betting corporation. The revenues received from any such  surcharge  imposed  in accordance  with  this  section  plus  the  breaks  shall be distributed monthly as follows:   a. one-fifth to the county in which such track is located;   b. three-fifths to a regional track located in the region in which the bet is placed in accordance with  provisions  of  section  five  hundred twenty-seven  of this article, one-half thereof to be used for purses at such regional track, except that in any region containing  two  or  more regional tracks such tracks shall be entitled to an equal share;   c.  one-fifth  to  be  retained by the off-track betting operator with whom such bet originated as operating revenues.   7. Notwithstanding any other provision of this section,  any  payments otherwise  payable  to  a city with a population of one million or more, pursuant to this section, other than payments pursuant to  subparagraphs (i) and (iii) of paragraph b of subdivision three of this section, shall be  payable  to the corporation and shall be available for its corporate purposes.