2023 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-four,  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 exotic
bets      bets      bets        bets
  State tax                         .25       .25       .25         .25
 
  Non-franchised Thoroughbred
racing corporation              .50       .50       .50         .50
 
  Non-franchised Thoroughbred
racing corporation
payments to purses              .50       .50       .50         .50
 
  Franchised corporation           3.25      3.25      3.25        3.25

  Franchised corporation
payments to purses             3.25      3.25      3.25        3.25
4.  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 exotic
bets      bets      bets        bets
  State tax                         .25       .25       .25         .25
 
  Non-franchised Thoroughbred
racing corporation              .50       .50       .50         .50
 
  Non-franchised Thoroughbred
racing corporation
payments to purses              .50       .50       .50         .50
 
  Franchised corporation           2         2         2           2
 
  Franchised corporation
payments to purses             2         2         2           2