New York Simulcasting Of Out-of-state Thoroughbred Races.




 
    §  1017.    Simulcasting  of  out-of-state  thoroughbred  races 1. The
  provisions of this  section  shall  govern  the  simulcasting  of  races
  conducted  at thoroughbred tracks located in another state or country on
  any day during which a non-profit racing association is not conducting a
  race meeting in Saratoga county at Saratoga thoroughbred racetrack until
  June thirtieth, two thousand seven. Every off-track betting  corporation
  branch  office  and  every  simulcasting facility licensed in accordance
  with section one  thousand  seven  that  have  entered  into  a  written
  agreement with such facility's representative horsemen's organization as
  approved  by  the board, one thousand eight or one thousand nine of this
  article shall be authorized  to  accept  wagers  and  display  the  live
  full-card  simulcast  signal  of  thoroughbred tracks (which may include
  quarter horse or mixed meetings provided that all such wagering on  such
  races  shall  be  construed to be thoroughbred races) located in another
  state or foreign country, subject to the following provisions; provided,
  however, no such written agreement shall be  required  of  a  non-profit
  racing  association  licensed  in  accordance  with section one thousand
  seven of this article:
    a. Each  off-track  betting  branch  office  accepting  wagers  on  an
  out-of-state  track  shall  accept  wagers  on races run at all in-state
  thoroughbred tracks which  are  conducting  racing  programs  and  every
  simulcasting  facility licensed in accordance with sections one thousand
  eight and one thousand nine of this article which  is  accepting  wagers
  and  displaying  the  simulcast  signal from an out-of-state track shall
  similarly accept  wagers  and  display  the  signal  from  all  in-state
  thoroughbred tracks conducting racing programs.
    * b.  Any  facility authorized to accept wagers on out-of-state tracks
  shall distribute all sums deposited  in  any  pari-mutuel  pool  to  the
  holders  of winning tickets therein, provided such tickets are presented
  for payment prior to April first of the year following the year of their
  purchase less eighteen  per  centum  of  the  total  deposits  in  pools
  resulting  from  regular  bets,  less twenty-one per centum of the total
  deposits in pools resulting from  multiple  bets,  less  twenty-six  per
  centum  of  the  total deposits in pools resulting from exotic bets, and
  less twenty-seven per centum of the total deposits  in  pools  resulting
  from  super  exotic  bets,  plus  the  breaks  as defined in section two
  hundred twenty-eight of this chapter except that the retention rates and
  breaks shall be as prescribed by another state or country if such wagers
  are combined with those in  the  other  state  or  country  pursuant  to
  section nine hundred seven of this chapter.
    (1)  Of  the  sums  so  retained, the applicable tax rates shall be as
  governed by clauses (A) and (B) of subparagraphs three, four,  five  and
  six of paragraph b of this subdivision plus fifty percent of the breaks;
  provided,  however,  fifty percent of the breaks accruing from off-track
  betting corporations licensed in accordance with  section  one  thousand
  eight of this article and from simulcast theaters 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  and
  to  the  thoroughbred  breeding  and development fund, the total of such
  payments to be apportioned fifty per centum to each such fund.
    (2) (A) Of the sums so retained, seven-tenths of one per centum 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 per centum shall be paid to the
  agricultural and New York State horse breeding and development fund.
    (B) 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)   Distribution  of  wagers  placed  on  the  initial  out-of-state
  thoroughbred track at facilities licensed in  accordance  with  sections
  one thousand eight and one thousand nine of this article.
    (A)  Of  the  sums  so  retained  on  days  when  a  non-profit racing
  association is not conducting a race meeting  within  the  state  and  a
  thoroughbred  racing  association  or  corporation  is conducting a race
  meeting
                                                                    Super-
                                      Regular   Multiple   Exotic   exotic
                                       bets      bets       bets     bets
 
  State Tax                            1.30      1.30       1.30     1.50
 
  Thoroughbred Racing association      0.50      0.50       0.50     0.50
  or corporation
 
  Thoroughbred Racing association      1.50      2.00       1.50     2.00
  or corporation payments to purses
 
  Nonprofit racing association         0.50      0.50       0.50     0.50
 
  Nonprofit racing association         2.00      2.00       2.50     4.00
  payments to purses
 
    (B)   Of the sums  so  retained  on  days  when  a  non-profit  racing
  association is conducting a race meeting within the state
                                                                    Super-
                                      Regular   Multiple   Exotic   exotic
                                       bets      bets       bets     bets
 
  State Tax                            0.80      0.80       0.80     1.00
 
  Thoroughbred Racing association      0.50      0.50       0.50     0.00
  or corporation
 
  Thoroughbred Racing association      0.50      0.50       0.50     0.50
  or corporation payments to purses
 
  Nonprofit racing association         2.00      1.50       1.50     2.00
 
  Nonprofit racing association         2.00      3.00       3.00     5.00
  payments to purses
 
    (C)  Payments  to  purses  as  required  under  (A)  and  (B)  of this
  subparagraph shall be paid to the  thoroughbred  racing  association  or
  corporation   or  to  the  non-profit  racing  association  to  be  used
  exclusively for the purpose  of  increasing  purses,  including  stakes,
  premiums and prizes.
    (4)   Distribution   of  wagers  placed  on  other  than  the  initial
  out-of-state thoroughbred track at  facilities  licensed  in  accordance
  with sections one thousand eight and one thousand nine of this article.
    (A)  Of  the  sums  so  retained  on  days  when  a  non-profit racing
  association is not conducting a race meeting  within  the  state  and  a
  thoroughbred  racing  association  or  corporation  is conducting a race
  meeting
                                                                    Super-
                                      Regular   Multiple   Exotic   exotic
                                       bets      bets       bets     bets
 
  State Tax                            0.80      0.80       0.80     1.00
 
  Thoroughbred Racing association      2.00      2.00       2.00     2.50
  or corporation payments to purses
 
  Nonprofit racing association         1.00      1.00       1.00     1.00
 
  Nonprofit racing association         2.00      2.00       2.50     4.00
  payments to purses
 
    (B)    Of  the  sums  so  retained  on  days  when a non-profit racing
  association is conducting a race meeting within the state
                                                                    Super-
                                      Regular   Multiple   Exotic   exotic
                                       bets      bets       bets     bets
 
  State Tax                            0.30      0.30       0.30     0.50
 
  Thoroughbred racing association      0.50      0.25       0.50     0.50
  or corporation
 
  Thoroughbred racing association      0.50      0.25       0.50     0.50
  or corporation payments to purses
 
  Nonprofit racing association         2.25      2.25       2.00     2.50
 
  Nonprofit racing association         2.25      3.25       3.00     4.50
  payments to purses
 
    (C) Payments  to  purses  as  required  under  (A)  and  (B)  of  this
  subparagraph  shall  be  paid  to the thoroughbred racing association or
  corporation  or  to  the  non-profit  racing  association  to  be   used
  exclusively  for  the  purpose  of  increasing purses, including stakes,
  premiums and prizes.
    (D) On days when no thoroughbred track is conducting a  race  meeting,
  facilities  licensed  in accordance with sections one thousand eight and
  one thousand nine of this article are authorized to accept the simulcast
  signal  from  more  than  two  out-of-state  thoroughbred  tracks.   The
  distribution of wagers on such out-of-state thoroughbred track or tracks
  shall be in accordance with clause (B) of this subparagraph.
    (5)   Distribution  of  wagers  placed  on  the  initial  out-of-state
  thoroughbred track at facilities licensed in accordance with section one
  thousand seven of this article.
    (A) Of  the  sums  so  retained  on  days  when  a  non-profit  racing
  association  is  not  conducting  a  race meeting within the state and a
  thoroughbred racing association or  corporation  is  conducting  a  race
  meeting
                                                                    Super-
                                      Regular   Multiple   Exotic   exotic
                                       bets      bets       bets     bets
 
  State Tax                            1.30      1.30       1.30     1.50
 
  Thoroughbred racing association      0.25      0.25       0.25     0.50
  or corporation
  Thoroughbred racing association      0.75      1.00       0.75     1.00
  or corporation payments to purses
 
  Nonprofit racing association         0.25      0.25       0.25     0.25
 
  Nonprofit racing association         1.00      1.00       2.25     2.00
  payments to purses
 
    (B)    Of  the  sums  so  retained  on  days  when a non-profit racing
  association is conducting a race meeting within the state
                                                                    Super-
                                      Regular   Multiple   Exotic   exotic
                                       bets      bets       bets     bets
 
  State Tax                            0.80      0.80       0.80     1.00
 
  Thoroughbred racing association      0.25      0.25       0.25     0.25
  or corporation
 
  Thoroughbred racing association      0.25      0.25       0.25     0.25
  or corporation payments to purses
 
  Nonprofit racing association         1.00      0.75       0.75     1.00
 
  Nonprofit racing association         1.00      1.50       1.50     2.50
  payments to purses
 
    (C) Payments  to  purses  as  required  under  (A)  and  (B)  of  this
  subparagraph  shall  be  paid  to the thoroughbred racing association or
  corporation  or  to  the  non-profit  racing  association  to  be   used
  exclusively  for  the  purpose  of  increasing purses, including stakes,
  premiums and prizes.
    (D) For  wagers  placed  at  a  non-profit  racing  association  or  a
  thoroughbred  racing  association  or corporation the state tax shall be
  the amounts specified in (A) and (B) of this subparagraph and  retention
  thereafter shall be identical to sums retained for each type of on-track
  wager.
    (E)  On  days when a non-profit racing association is not conducting a
  race meeting and when a licensed  harness  track  is  neither  accepting
  wagers   nor   displaying  the  signal  from  an  in-state  thoroughbred
  corporation or association or an out-of-state thoroughbred track:
    (i) Such licensed regional harness track shall receive in lieu of  any
  other  payments on wagers placed at off-track betting facilities outside
  the  special  betting  district  on  races  conducted  by  an   in-state
  thoroughbred racing corporation, two and eight-tenths percent on regular
  and  multiple  bets  during  a  regional meeting and one and nine-tenths
  percent of such bets if there  is  no  regional  meeting  and  four  and
  eight-tenths percent on exotic bets on days on which there is a regional
  meeting  and  three  and four-tenths percent of such bets if there is no
  regional meeting.
    (ii) Such licensed  regional  harness  track  shall  receive  one  and
  one-half  per  centum  on  total  regional  handle on races conducted at
  out-of-state or out-of-country thoroughbred tracks.
    (iii) In those regions in  which  there  is  more  than  one  licensed
  regional  harness  track,  if no track is accepting wagers or displaying
  the live simulcast signal from the out-of-state  track,  the  total  sum
  shall  be divided among the tracks in proportion to the ratio the wagers
  placed on races conducted by each track bears to the corporation's total
  in-region harness handle. If one or more tracks are accepting wagers  or
  displaying  the live simulcast signal, the total amount shall be divided
  among those tracks not accepting  wagers  or  displaying  the  simulcast
  signal for an out-of-state track or in-state thoroughbred corporation or
  association.
    (F) Of the sums retained by a licensed harness facility, fifty percent
  shall  be used exclusively for purses awarded in races conducted by such
  licensed facility and the remaining fifty percent shall be  retained  by
  such licensed facility for its general purposes, provided, however, that
  in  a  harness special betting district the portion of the sums retained
  by a licensed harness facility to be used for purses or the  methodology
  for  calculating  the amount to be used for purses may be specified in a
  written contract between a harness racing association or corporation and
  its representative horsemen's association.
    (6)  Distribution  of  wagers  placed  on  other  than   the   initial
  out-of-state  thoroughbred  track  at  facilities licensed in accordance
  with section one thousand seven of this article.
    (A) Of  the  sums  so  retained  on  days  when  a  non-profit  racing
  association  is  not  conducting  a  race meeting within the state and a
  thoroughbred racing association or  corporation  is  conducting  a  race
  meeting
                                                                    Super-
                                      Regular   Multiple   Exotic   exotic
                                       bets      bets       bets     bets
 
  State Tax                            0.80      0.80       0.80     1.00
 
  Thoroughbred Racing association      1.00      1.00       1.00     1.25
  or corporation payments to purses
 
  Nonprofit racing association         0.50      0.50       0.50     0.50
 
  Nonprofit racing association         1.00      1.00       1.25     2.00
  payments to purses
 
    (B)    Of  the  sums  so  retained  on  days  when a non-profit racing
  association is conducting a race meeting within the state
                                                                    Super-
                                      Regular   Multiple   Exotic   exotic
                                       bets      bets       bets     bets
 
  State Tax                            0.30      0.30       0.30     0.50
 
  Thoroughbred Racing association      0.25      0.25       0.25     0.25
  or corporation
 
  Thoroughbred Racing association      0.25      0.25       0.25     0.25
  or corporation payments to purses
 
  Nonprofit racing association         1.25      1.25       1.00     1.25
 
  Nonprofit racing association         1.25      2.00       1.50     2.25
  payments to purses
 
    (C) Payments  to  purses  as  required  under  (A)  and  (B)  of  this
  subparagraph  shall  be  paid  to the thoroughbred racing association or
  corporation  or  to  the  non-profit  racing  association  to  be   used
  exclusively  for  the  purpose  of  increasing purses, including stakes,
  premiums and prizes.
    (D)  For  wagers  placed  at  a  non-profit  racing  association  or a
  thoroughbred racing association or corporation the state  tax  shall  be
  the  amounts specified in (A) and (B) of this subparagraph and retention
  thereafter shall be identical to sums retained for each type of on-track
  wager.
    (E) On days when no thoroughbred track is conducting a  race  meeting,
  facilities  licensed  in  accordance  with section one thousand seven of
  this  article  are  authorized  to  accept  the  simulcast  signal  from
  out-of-state  thoroughbred  tracks.  The  distribution of wagers on such
  out-of-state thoroughbred track or tracks shall be  in  accordance  with
  clause (B) of this subparagraph.
    (F)  On  days when a non-profit racing association is not conducting a
  race meeting and when a licensed  harness  track  is  neither  accepting
  wagers   nor   displaying  the  signal  from  an  in-state  thoroughbred
  corporation or association or an out-of-state thoroughbred track:
    (i) Such licensed regional harness track shall receive in lieu of  any
  other  payments on wagers placed at off-track betting facilities outside
  the  special  betting  district  on  races  conducted  by  an   in-state
  thoroughbred racing corporation, two and eight-tenths percent on regular
  and  multiple  bets  during  a  regional meeting and one and nine-tenths
  percent of such bets if there  is  no  regional  meeting  and  four  and
  eight-tenths percent on exotic bets on days on which there is a regional
  meeting  and  three  and four-tenths percent of such bets if there is no
  regional meeting.
    (ii) Such licensed  regional  harness  track  shall  receive  one  and
  one-half  per  centum  on  total  regional  handle on races conducted at
  out-of-state or out-of-country thoroughbred tracks.
    (iii) In those regions in  which  there  is  more  than  one  licensed
  regional  harness  track,  if no track is accepting wagers or displaying
  the live simulcast signal from the out-of-state  track,  the  total  sum
  shall  be divided among the tracks in proportion to the ratio the wagers
  placed on races conducted by each track bears to the corporation's total
  in-region harness handle. If one or more tracks are accepting wagers  or
  displaying  the live simulcast signal, the total amount shall be divided
  among those tracks not accepting  wagers  or  displaying  the  simulcast
  signal for an out-of-state track or in-state thoroughbred corporation or
  association.
    (G) Of the sums retained by a licensed harness facility, fifty percent
  shall  be used exclusively for purses awarded in races conducted by such
  licensed facility and the remaining fifty percent shall be  retained  by
  such licensed facility for its general purposes, provided, however, that
  in  a  harness special betting district the portion of the sums retained
  by a licensed harness facility to be used for purses or the  methodology
  for  calculating  the amount to be used for purses may be specified in a
  written contract between a harness racing association or corporation and
  its representative horsemen's association.
    * NB Effective until March 31, 2007
    * b. Any facility authorized to accept wagers on  out-of-state  tracks
  shall  distribute  all  sums  deposited  in  any pari-mutuel pool to the
  holders of winning tickets therein, provided such tickets are  presented
  for payment prior to April first of the year following the year of their
  purchase  less  eighteen  per  centum  of  the  total  deposits in pools
  resulting from regular bets, less twenty-one per  centum  of  the  total
  deposits  in  pools  resulting  from  multiple bets, less twenty-six per
  centum of the total deposits in pools resulting from  exotic  bets,  and
  less  twenty-seven  per  centum of the total deposits in pools resulting
  from super exotic bets, plus  the  breaks  as  defined  in  section  two
  hundred twenty-eight of this chapter except that the retention rates and
  breaks shall be as prescribed by another state or country if such wagers
  are  combined  with  those  in  the  other  state or country pursuant to
  section nine hundred seven of this chapter.
    (1) Of the sums so retained, the applicable  tax  rates  shall  be  as
  governed  by  clauses (A) and (B) of subparagraphs three, four, five and
  six of paragraph b of this subdivision plus fifty percent of the breaks;
  provided, however, fifty percent of the breaks accruing  from  off-track
  betting  corporations  licensed  in accordance with section one thousand
  eight of this article and from simulcast theaters 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 and
  to the thoroughbred breeding and development fund,  the  total  of  such
  payments to be apportioned fifty per centum to each such fund.
    (2)  (A)  Of  the  sums so retained, one-half of one per centum 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 per centum shall be paid to the
  agricultural and New York State horse breeding and development fund.
    (B) 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)   Distribution  of  wagers  placed  on  the  initial  out-of-state
  thoroughbred track at facilities licensed in  accordance  with  sections
  one thousand eight and one thousand nine of this article.
    (A)  Of  the  sums  so  retained  on  days  when  a  non-profit racing
  association is not conducting a race meeting  within  the  state  and  a
  thoroughbred  racing  association  or  corporation  is conducting a race
  meeting
                                                                    Super-
                                      Regular   Multiple   Exotic   exotic
                                       bets      bets       bets     bets
 
  State Tax                            1.50      1.50       1.50     1.50
 
  Thoroughbred Racing association      0.50      0.50       0.50     0.50
  or corporation
 
  Thoroughbred Racing association      1.50      2.00       1.50     2.00
  or corporation payments to purses
 
  Nonprofit racing association         0.50      0.50       0.50     0.50
 
  Nonprofit racing association         2.00      2.00       2.50     4.00
  payments to purses
 
    (B)   Of the sums  so  retained  on  days  when  a  non-profit  racing
  association is conducting a race meeting within the state
                                                                    Super-
                                      Regular   Multiple   Exotic   exotic
                                       bets      bets       bets     bets
 
  State Tax                            1.00      1.00       1.00     1.00
 
  Thoroughbred Racing association      0.50      0.50       0.50     0.00
  or corporation
 
  Thoroughbred Racing association      0.50      0.50       0.50     0.50
  or corporation payments to purses
 
  Nonprofit racing association         2.00      1.50       1.50     2.00
 
  Nonprofit racing association         2.00      3.00       3.00     5.00
  payments to purses
 
    (C)  Payments  to  purses  as  required  under  (A)  and  (B)  of this
  subparagraph shall be paid to the  thoroughbred  racing  association  or
  corporation   or  to  the  non-profit  racing  association  to  be  used
  exclusively for the purpose  of  increasing  purses,  including  stakes,
  premiums and prizes.
    (4)   Distribution   of  wagers  placed  on  other  than  the  initial
  out-of-state thoroughbred track at  facilities  licensed  in  accordance
  with sections one thousand eight and one thousand nine of this article.
    (A)  Of  the  sums  so  retained  on  days  when  a  non-profit racing
  association is not conducting a race meeting  within  the  state  and  a
  thoroughbred  racing  association  or  corporation  is conducting a race
  meeting
                                                                    Super-
                                      Regular   Multiple   Exotic   exotic
                                       bets      bets       bets     bets
 
  State Tax                            1.00      1.00       1.00     1.00
 
  Thoroughbred Racing association      2.00      2.00       2.00     2.50
  or corporation payments to purses
 
  Nonprofit racing association         1.00      1.00       1.00     1.00
 
  Nonprofit racing association         2.00      2.00       2.50     4.00
  payments to purses
 
    (B)   Of the sums  so  retained  on  days  when  a  non-profit  racing
  association is conducting a race meeting within the state
                                                                    Super-
                                      Regular   Multiple   Exotic   exotic
                                       bets      bets       bets     bets
 
  State Tax                            0.50      0.50       0.50     0.50
 
  Thoroughbred racing association      0.50      0.25       0.50     0.50
  or corporation
 
  Thoroughbred racing association      0.50      0.25       0.50     0.50
  or corporation payments to purses
 
  Nonprofit racing association         2.25      2.25       2.00     2.50
 
  Nonprofit racing association         2.25      3.25       3.00     4.50
  payments to purses
 
    (C)  Payments  to  purses  as  required  under  (A)  and  (B)  of this
  subparagraph shall be paid to the  thoroughbred  racing  association  or
  corporation   or  to  the  non-profit  racing  association  to  be  used
  exclusively for the purpose  of  increasing  purses,  including  stakes,
  premiums and prizes.
    (D)  On  days when no thoroughbred track is conducting a race meeting,
  facilities licensed in accordance with sections one thousand  eight  and
  one thousand nine of this article are authorized to accept the simulcast
  signal   from  more  than  two  out-of-state  thoroughbred  tracks.  The
  distribution of wagers on such out-of-state thoroughbred track or tracks
  shall be in accordance with clause (B) of this subparagraph.
    (5)  Distribution  of  wagers  placed  on  the  initial   out-of-state
  thoroughbred track at facilities licensed in accordance with section one
  thousand seven of this article.
    (A)  Of  the  sums  so  retained  on  days  when  a  non-profit racing
  association is not conducting a race meeting  within  the  state  and  a
  thoroughbred  racing  association  or  corporation  is conducting a race
  meeting
                                                                    Super-
                                      Regular   Multiple   Exotic   exotic
                                       bets      bets       bets     bets
 
  State Tax                            1.50      1.50       1.50     1.50
 
  Thoroughbred racing association      0.25      0.25       0.25     0.50
  or corporation
 
  Thoroughbred racing association      0.75      1.00       0.75     1.00
  or corporation payments to purses
 
  Nonprofit racing association         0.25      0.25       0.25     0.25
 
  Nonprofit racing association         1.00      1.00       2.25     2.00
  payments to purses
 
    (B)   Of the sums  so  retained  on  days  when  a  non-profit  racing
  association is conducting a race meeting within the state
                                                                    Super-
                                      Regular   Multiple   Exotic   exotic
                                       bets      bets       bets     bets
 
  State Tax                            1.00      1.00       1.00     1.00
 
  Thoroughbred racing association      0.25      0.25       0.25     0.25
  or corporation
 
  Thoroughbred racing association      0.25      0.25       0.25     0.25
  or corporation payments to purses
 
  Nonprofit racing association         1.00      0.75       0.75     1.00
 
  Nonprofit racing association         1.00      1.50       1.50     2.50
  payments to purses
 
    (C)  Payments  to  purses  as  required  under  (A)  and  (B)  of this
  subparagraph shall be paid to the  thoroughbred  racing  association  or
  corporation   or  to  the  non-profit  racing  association  to  be  used
  exclusively for the purpose  of  increasing  purses,  including  stakes,
  premiums and prizes.
    (D)  For  wagers  placed  at  a  non-profit  racing  association  or a
  thoroughbred racing association or corporation the state  tax  shall  be
  the  amounts specified in (A) and (B) of this subparagraph and retention
  thereafter shall be identical to sums retained for each type of on-track
  wager.
    (E)  On  days when a non-profit racing association is not conducting a
  race meeting and when a licensed  harness  track  is  neither  accepting
  wagers   nor   displaying  the  signal  from  an  in-state  thoroughbred
  corporation or association or an out-of-state thoroughbred track:
    (i) Such licensed regional harness track shall receive in lieu of  any
  other  payments on wagers placed at off-track betting facilities outside
  the  special  betting  district  on  races  conducted  by  an   in-state
  thoroughbred racing corporation, two and eight-tenths percent on regular
  and  multiple  bets  during  a  regional meeting and one and nine-tenths
  percent of such bets if there  is  no  regional  meeting  and  four  and
  eight-tenths percent on exotic bets on days on which there is a regional
  meeting  and  three  and four-tenths percent of such bets if there is no
  regional meeting.
    (ii) Such licensed  regional  harness  track  shall  receive  one  and
  one-half  per  centum  on  total  regional  handle on races conducted at
  out-of-state or out-of-country thoroughbred tracks.
    (iii) In those regions in  which  there  is  more  than  one  licensed
  regional  harness  track,  if no track is accepting wagers or displaying
  the live simulcast signal from the out-of-state  track,  the  total  sum
  shall  be divided among the tracks in proportion to the ratio the wagers
  placed on races conducted by each track bears to the corporation's total
  in-region harness handle. If one or more tracks are accepting wagers  or
  displaying  the live simulcast signal, the total amount shall be divided
  among those tracks not accepting  wagers  or  displaying  the  simulcast
  signal for an out-of-state track or in-state thoroughbred corporation or
  association.
    (F) Of the sums retained by a licensed harness facility, fifty percent
  shall  be used exclusively for purses awarded in races conducted by such
  licensed facility and the remaining fifty percent shall be  retained  by
  such licensed facility for its general purposes, provided, however, that
  in  a  harness special betting district the portion of the sums retained
  by a licensed harness facility to be used for purses or the  methodology
  for  calculating  the amount to be used for purses may be specified in a
  written contract between a harness racing association or corporation and
  its representative horsemen's association.
    (6)  Distribution  of  wagers  placed  on  other  than   the   initial
  out-of-state  thoroughbred  track  at  facilities licensed in accordance
  with section one thousand seven of this article.
    (A) Of  the  sums  so  retained  on  days  when  a  non-profit  racing
  association  is  not  conducting  a  race meeting within the state and a
  thoroughbred racing association or  corporation  is  conducting  a  race
  meeting
                                                                    Super-
                                      Regular   Multiple   Exotic   exotic
                                       bets      bets       bets     bets
 
  State Tax                            1.00      1.00       1.00     1.00
 
  Thoroughbred Racing association      1.00      1.00       1.00     1.25
  or corporation payments to purses
 
  Nonprofit racing association         0.50      0.50       0.50     0.50
 
  Nonprofit racing association         1.00      1.00       1.25     2.00
  payments to purses
    (B)    Of  the  sums  so  retained  on  days  when a non-profit racing
  association is conducting a race meeting within the state
                                                                    Super-
                                      Regular   Multiple   Exotic   exotic
                                       bets      bets       bets     bets
 
  State Tax                            0.50      0.50       0.50     0.50
 
  Thoroughbred Racing association      0.25      0.25       0.25     0.25
  or corporation
 
  Thoroughbred Racing association      0.25      0.25       0.25     0.25
  or corporation payments to purses
 
  Nonprofit racing association         1.25      1.25       1.00     1.25
 
  Nonprofit racing association         1.25      2.00       1.50     2.25
  payments to purses
 
    (C)  Payments  to  purses  as  required  under  (A)  and  (B)  of this
  subparagraph shall be paid to the  thoroughbred  racing  association  or
  corporation   or  to  the  non-profit  racing  association  to  be  used
  exclusively for the purpose  of  increasing  purses,  including  stakes,
  premiums and prizes.
    (D)  For  wagers  placed  at  a  non-profit  racing  association  or a
  thoroughbred racing association or corporation the state  tax  shall  be
  the  amounts specified in (A) and (B) of this subparagraph and retention
  thereafter shall be identical to sums retained for each type of on-track
  wager.
    (E) On days when no thoroughbred track is conducting a  race  meeting,
  facilities  licensed  in  accordance  with section one thousand seven of
  this  article  are  authorized  to  accept  the  simulcast  signal  from
  out-of-state  thoroughbred  tracks.  The  distribution of wagers on such
  out-of-state thoroughbred track or tracks shall be  in  accordance  with
  clause (B) of this subparagraph.
    (F)  On  days when a non-profit racing association is not conducting a
  race meeting and when a licensed  harness  track  is  neither  accepting
  wagers   nor   displaying  the  signal  from  an  in-state  thoroughbred
  corporation or association or an out-of-state thoroughbred track:
    (i) Such licensed regional harness track shall receive in lieu of  any
  other  payments on wagers placed at off-track betting facilities outside
  the  special  betting  district  on  races  conducted  by  an   in-state
  thoroughbred racing corporation, two and eight-tenths percent on regular
  and  multiple  bets  during  a  regional meeting and one and nine-tenths
  percent of such bets if there  is  no  regional  meeting  and  four  and
  eight-tenths percent on exotic bets on days on which there is a regional
  meeting  and  three  and four-tenths percent of such bets if there is no
  regional meeting.
    (ii) Such licensed  regional  harness  track  shall  receive  one  and
  one-half  per  centum  on  total  regional  handle on races conducted at
  out-of-state or out-of-country thoroughbred tracks.
    (iii) In those regions in  which  there  is  more  than  one  licensed
  regional  harness  track,  if no track is accepting wagers or displaying
  the live simulcast signal from the out-of-state  track,  the  total  sum
  shall  be divided among the tracks in proportion to the ratio the wagers
  placed on races conducted by each track bears to the corporation's total
  in-region harness handle. If one or more tracks are accepting wagers  or
  displaying  the live simulcast signal, the total amount shall be divided
  among those tracks not accepting  wagers  or  displaying  the  simulcast
  signal for an out-of-state track or in-state thoroughbred corporation or
  association.
    (G) Of the sums retained by a licensed harness facility, fifty percent
  shall  be used exclusively for purses awarded in races conducted by such
  licensed facility and the remaining fifty percent shall be  retained  by
  such licensed facility for its general purposes, provided, however, that
  in  a  harness special betting district the portion of the sums retained
  by a licensed harness facility to be used for purses or the  methodology
  for  calculating  the amount to be used for purses may be specified in a
  written contract between a harness racing association or corporation and
  its representative horsemen's association.
    * NB Effective March 31, 2007
    c. (1) All wagers authorized by this section shall be combined  so  as
  to  produce  common  pari-mutuel  betting pools, which shall be combined
  with  the  sending  track,  for  the  calculation  of   odds   and   the
  determination  of  payouts  from such pools, which payouts shall be made
  pursuant to the rules of the board. Every location authorized to  accept
  wagers or display simulcasting pursuant to this section shall be subject
  to all appropriate provisions of this chapter.
    (2)  Every  regional  off-track  betting corporation may simulcast all
  out-of-state races authorized by this section at any licensed  simulcast
  facility  except  for those facilities located in a thoroughbred special
  betting district. Facilities located in such  special  betting  district
  may display the simulcast signal with the permission of the thoroughbred
  track located in such district or if such track displays the signal from
  an out-of-state or out-of-country track.
    d.  The  provisions of section five hundred thirty-two of this chapter
  shall apply as follows:
    (1) for all wagers placed  at  facilities  licensed  to  receive  such
  out-of-state or out-of-country simulcasts in accordance with section one
  thousand  eight  of  this  article,  distribution shall first be made in
  accordance with subdivision three-a of section five  hundred  thirty-two
  of  this  chapter,  and  then  fifty  percent of the remaining amount in
  accordance with paragraph a of subdivision three of section five hundred
  thirty-two of this chapter and the other fifty percent shall be retained
  by such operator for its general purpose.
    (2) upon application of  any  facility  licensed  in  accordance  with
  sections  one  thousand seven and one thousand nine of this article, the
  board shall authorize the imposition  of  a  sum  equal  to  the  amount
  authorized  by  section  five  hundred  thirty-two of this chapter which
  shall apply to wagers placed at such facility.   Such sums  received  by
  facilities licensed in accordance with section one thousand nine of this
  article  shall  be  retained for the general purpose of the corporation.
  Such sums received  by  such  facilities  licensed  in  accordance  with
  section  one  thousand  seven  of  this  article shall be distributed as
  follows:
    (A) fifty percent shall be used  exclusively  for  purses  awarded  in
  races conducted by such licensed facility; and
    (B)  fifty percent shall be retained by such licensed facility for its
  general purposes.
    e. Nothing  in  this  section  shall  be  construed  to  prohibit  the
  acceptance  of  wagers on races conducted at out-of-state tracks without
  the display of the live simulcast signal if authorized under  any  other
  provision of this chapter.
    2.  The  provisions  of this section shall not be effective, nor shall
  any out-of-state simulcast signal or wagers thereon be permitted  to  be
  accepted  pursuant  to this section by any off-track betting corporation
  in this state during the dates set forth  in  subdivision  one  of  this
  section until the following conditions are met and are in full force and
  effect:
    a.   New  York  city  off-track  betting  corporation  has  a  written
  contractual agreement with an in-state thoroughbred  racing  association
  or   corporation,   guaranteeing   said   in-state  thoroughbred  racing
  association or corporation  the  same  display  of  its  signal  as  any
  out-of-state  track  displayed  under  this section during the dates and
  time periods delineated herein, including the display of said signal  at
  least  five  days  per  week  under  section  one thousand three of this
  article, commonly known as the in-home simulcasting experiment; provided
  said corporation's signal is made available five days per week;
    b.  Said  written  contractual  agreement  shall   not   provide   for
  remuneration and shall be separate and apart from any existing statutory
  provision,   current   agreement,   or   future   agreement,   regarding
  remuneration  of  the  in-state  thoroughbred  racing   association   or
  corporation  by  new  York  city  off-track  betting corporation for its
  simulcast signal, and shall contain a clause providing  for  enforcement
  of the contractual agreement in a court of general jurisdiction with the
  power to grant equitable and/or injunctive relief;
    c.  Said  written  agreement  shall  contain  a  clause  providing for
  injunctive relief and/or liquidated damages if said contract is breached
  by either party;
    d. Upon a decision, ruling or order by a court of general jurisdiction
  that said contract has been breached, no out-of-state simulcasting shall
  be permitted under the provisions of this section until renewal of  said
  contract  or  a  new  contract  containing  the  requirements  herein is
  executed; and
    e.  Provided  further,  that  if  New  York  city  off-track   betting
  corporation  shall  cease to display the signal of an out-of-state track
  through in-home simulcasting pursuant to section one thousand  three  of
  this  article,  nothing  herein shall prohibit any off-track corporation
  from displaying the out-of-state signal in its parlors and  teletheaters
  so  long as the signal of an in-state thoroughbred racing association or
  corporation is displayed on an equal number of screens.