2006 New York Code - Surcharge On Off-track Winnings.



 
    §  11-2301 Surcharge on off-track winnings. There shall be a surcharge
  of  five  percent  of  the  portion  of   pari-mutuel   wagering   pools
  distributable  to  persons  having  placed  bets  at  off-track  betting
  facilities located within the  city.  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.

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