US Laws, Codes, Statutes & Cases

 
    §  1007.  Simulcasts  track  to  track. 1. The board may authorize and
  approve one or more applications for a license  by  any  harness  racing
  association   or   corporation,   non-profit   racing   association   or
  thoroughbred racing association or 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 which is conducting a pari-mutuel race  meeting  under  this
  chapter  to a receiving track operated by any association or corporation
  applying for such license, provided, however, that no application  shall
  be approved by the board:
    a.  That  it 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
  which  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  per  centum  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 per centum of the breaks.
  Provided, however, on and after April first, two thousand six, the rates
  of taxation levied at such receiving track on  wagers  placed  on  races
  conducted  by  a  non-profit  racing  association  shall  be  reduced by
  two-tenths of one percentum.
    * NB Effective until March 31, 2007
    * 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  per  centum  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 per centum of the breaks.
    * NB Effective March 31, 2007
    * b.  Of  the sums retained by the receiving track as provided in this
  subdivision, an amount equal to six-tenths of one per centum and,  after
  April  first,  nineteen  hundred  eighty-six, an amount equal to one per
  centum 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 seven-tenths of one per  centum
  of daily pools derived from bets on simulcasts of running races shall be
  paid to the New York state thoroughbred breeding and development fund.
    * NB Effective until March 31, 2007
    * b.  Of  the sums retained by the receiving track as provided in this
  subdivision, an amount equal to six-tenths of one per centum and,  after
  April  first,  nineteen  hundred  eighty-six, an amount equal to one per
  centum 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 per  centum  of
  daily  pools  derived  from bets on simulcasts of running races shall be
  paid to the New York state thoroughbred breeding and development fund.
    * NB Effective March 31, 2007
    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 per centum 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  per  centum  of  the  net  amounts
  remaining  after  payments required in this section and fifty per centum
  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 is 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 non-profit racing association,  for  the
  period  commencing  July  twenty-first, nineteen hundred ninety-five and
  continuing through June thirtieth, two thousand seven, 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, which sets forth such information
  as the commissioner of taxation and finance may require.  A  penalty  of
  five  per  centum  and  interest at the rate of one per centum 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 the 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, non-profit racing
  association or thoroughbred racing association or corporation authorized
  pursuant to this section shall pay to the racing and wagering board as a
  regulatory  fee,  which  fee  is  hereby levied, fifty hundredths 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 board. In the absence of such an agreement, fifty per
  centum 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 board 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 board 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.