New York Disposition Of Off-track Pools; State Tax.
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§ 527. Disposition of off-track pools; state tax. Each regional
corporation conducting off-track betting shall distribute all sums
deposited in any pari-mutuel pool through such corporation to the
holders of winning tickets therein, providing such tickets be presented
for payment prior to April first of the year following the year of their
purchase, less an amount which it shall retain at the same rate
established by the track accepting wagers from each such regional
corporation.
1. The disposition of the retained commission from pools resulting
from regular, multiple or exotic bets, as the case may be, whether
placed on races run within a region or outside a region, conducted by
nonprofit racing associations, racing associations, harness racing
associations or corporations, quarter horse racing associations or
corporations or races run outside the state shall be governed by the
tables in paragraphs a and b of this subdivision. The rate denominated
"state tax" shall represent the rate of a reasonable tax imposed upon
the retained commission for the privilege of conducting off-track
pari-mutuel betting, which tax is hereby levied and shall be payable in
the manner set forth in this section. Each off-track betting corporation
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
pools of such corporation. Each corporation shall also pay twenty per
centum of the breaks derived from bets on harness races and fifty per
centum of the breaks derived from bets on all other races 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. For the
purposes of this section, the New York city, Suffolk, Nassau, and the
Catskill regions shall constitute a single region and any thoroughbred
track located within the Capital District region shall be deemed to be
within such single region. A "regional meeting" shall refer to either
harness or thoroughbred meetings, or both, except that a nonprofit
racing association shall not be a regional track for the purpose of
receiving distributions from bets on thoroughbred races conducted by a
thoroughbred track in the Catskill region conducting a mixed meeting.
With the exception of a harness racing association or corporation first
licensed to conduct pari-mutuel wagering at a track located in Tioga
county after January first, two thousand five, racing associations or
corporations first licensed to conduct pari-mutuel racing after January
first, nineteen hundred eighty-six or a harness racing association or
corporation first licensed to conduct pari-mutuel wagering at a track
located in Genesee County after January first, two thousand five, and
quarter horse tracks shall not be "regional tracks"; if there is more
than one harness track within a region, such tracks shall evenly divide
payments made pursuant to the tables in paragraphs a and b of this
subdivision when neither track is running. In the event a track elects
to reduce its retained percentage from any or all of its pari-mutuel
pools, the payments to the track holding the race and the regional track
required by paragraphs a and b of this subdivision shall be reduced in
proportion to such reduction. Nothing in this section shall be construed
to authorize the conduct of off-track betting contrary to the provisions
of section five hundred twenty-three of this article.
* a. Regular and multiple bets:
Track
holding Regional State
race track tax
Pools on races run by:
Nonprofit racing associations:
in region;..................... 3.50 N/A .30
out-region, during a regional
meeting;....................... 1.00 2.50 .30
out-region, no regional
meeting;....................... 1.75 1.75 .30
Racing associations in special
betting district:
in-special betting district;... 3.80 N/A 1.00
out-district, during a regional
meeting;....................... 1.00 2.80 1.00
out-district, no regional
meeting;....................... 1.90 1.90 1.00
Thoroughbred races of racing
associations in Catskill region
conducting a mixed meeting:
anywhere, during a regional
harness meeting;............... 3.15 3.15 .50
anywhere, no regional harness
meeting;....................... 6.30 -- .50
Harness racing associations or
corporations within Suffolk,
Nassau, or Catskill regions:
in region;..................... 4.00 N/A .70
out-region, during a regional
meeting;....................... 1.00 3.00 .70
out-region, no regional
meeting;....................... 2.00 2.00 .70
Harness racing associations or
corporations:
in-special betting
district;...................... 4.00 N/A .50
out-district, during a
regional meeting;.............. 1.00 3.00 .50
out-district, no regional
meeting;....................... 2.00 2.00 .50
Other harness racing associations
or corporations:
in region;..................... 4.00 N/A .50
out-region, during a regional
meeting;....................... 1.00 3.00 .50
out-region, no regional
meeting;....................... 2.00 2.00 .50
Quarter horse racing associations
or corporations;............... 3.50 N/A 1.10
Out-of-state tracks:............. 3.50 divided 1.10
pursuant to
paragraph
g of this
subdivision
* NB Effective until July 1, 2007
* a. Regular and multiple bets:
Track
holding Regional State
race track tax
Pools on races run by:
Nonprofit racing associations:
in region;..................... 3.50 N/A .30
out-region, during a regional
meeting;....................... 1.00 2.50 .30
out-region, no regional
meeting;....................... 1.75 1.75 .30
Racing associations in special
betting district:
in-special betting district;... 3.80 N/A 1.00
out-district, during a regional
meeting;....................... 1.00 2.80 1.00
out-district, no regional
meeting;....................... 1.90 1.90 1.00
Thoroughbred races of racing
associations in Catskill region
conducting a mixed meeting:
anywhere, during a regional
harness meeting;............... 3.15 3.15 .50
anywhere, no regional harness
meeting;....................... 6.30 -- .50
Harness racing associations or
corporations within Suffolk,
Nassau, or Catskill regions:
in region;..................... 4.00 N/A .70
out-region, during a regional
meeting;....................... 1.00 3.00 .70
out-region, no regional
meeting;....................... 2.00 2.00 .70
Harness racing associations or
corporations:
in-special betting
district;...................... 4.00 N/A .50
out-district, during a
regional meeting;.............. 1.00 3.00 .50
out-district, no regional
meeting;....................... 2.00 2.00 .50
Other harness racing associations
or corporations:
in region;..................... 4.00 N/A .50
out-region, during a regional
meeting;....................... 1.00 3.00 .50
out-region, no regional
meeting;....................... 2.00 2.00 .50
Quarter horse racing associations
or corporations;............... 3.50 N/A 1.10
Out-of-state tracks:............. 3.50 divided 1.10
pursuant to
paragraph
g of this
subdivision
* NB Effective July 1, 2007
* b. Exotic bets:
Track
holding Regional State
race track tax
Pools on races run by:
Nonprofit racing associations:
in region;..................... 6.50 N/A 1.30
out-region, during a regional
meeting;....................... 2.00 4.50 1.30
out-region, no regional
meeting;....................... 3.25 3.25 1.30
Racing associations in special
betting district:
in-special betting districts;.. 6.80 N/A 3.00
out-district, during a regional
meeting;....................... 2.00 4.80 3.00
out-district, no regional
meeting;....................... 3.40 3.40 3.00
Thoroughbred races of racing
associations in Catskill region
conducting a mixed meeting:
anywhere, during a regional
harness meeting;............... 5.65 5.65 .50
anywhere, no regional harness
meeting;....................... 11.30 -- .50
Harness racing associations or
corporations within Suffolk,
Nassau, or Catskill
regions:
in region;..................... 7.00 N/A 2.70
out-region, during a regional
meeting;....................... 2.00 5.00 2.70
out-region, no regional
meeting;....................... 3.50 3.50 2.70
Harness racing associations
or corporations:
in-special betting
district;...................... 7.00 N/A 2.50
out-district, during
regional meeting;.............. 2.00 5.00 2.50
out-district, no regional
meeting;....................... 3.50 3.50 2.50
Other harness racing associa-
tions or corporations:
in-region;..................... 7.00 N/A 2.50
out-region, during a
regional meeting;.............. 2.00 5.00 2.50
out-region, no regional
meeting;....................... 3.50 3.50 2.50
Quarter horse racing associa-
tions or corporations;......... 6.50 N/A 3.10
Out-of-state tracks:............. 6.50 divided 3.10
pursuant to
paragraph
g of this
subdivision
* NB Effective until July 1, 2007
* b. Exotic bets:
Track
holding Regional State
race track tax
Pools on races run by:
Nonprofit racing associations:
in region;..................... 6.50 N/A 1.30
out-region, during a regional
meeting;....................... 2.00 4.50 1.30
out-region, no regional
meeting;....................... 3.25 3.25 1.30
Racing associations in special
betting district:
in-special betting districts;.. 6.80 N/A 3.00
out-district, during a regional
meeting;....................... 2.00 4.80 3.00
out-district, no regional
meeting;....................... 3.40 3.40 3.00
Thoroughbred races of racing
associations in Catskill region
conducting a mixed meeting:
anywhere, during a regional
harness meeting;............... 5.65 5.65 .50
anywhere, no regional harness
meeting;....................... 11.30 -- .50
Harness racing associations or
corporations within Suffolk,
Nassau, or Catskill
regions:
in region;..................... 7.00 N/A 2.70
out-region, during a regional
meeting;....................... 2.00 5.00 2.70
out-region, no regional
meeting;....................... 3.50 3.50 2.70
Harness racing associations
or corporations:
in-special betting
district;...................... 7.00 N/A 2.50
out-district, during
regional meeting;.............. 2.00 5.00 2.50
out-district, no regional
meeting;....................... 3.50 3.50 2.50
Other harness racing associa-
tions or corporations:
in-region;..................... 7.00 N/A 2.50
out-region, during a
regional meeting;.............. 2.00 5.00 2.50
out-region, no regional
meeting;....................... 3.50 3.50 2.50
Quarter horse racing associa-
tions or corporations;......... 6.50 N/A 3.10
Out-of-state tracks:............. 6.50 divided 3.10
pursuant to
paragraph
g of this
subdivision
* NB Effective July 1, 2007
c. Super Exotic Bets:
Track
holding Regional State
race track tax
Pools on races run by:
Nonprofit racing associations:
in region;..................... 12.00 N/A 3.50
out-region, during a regional
meeting;....................... 3.00 10.00 2.50
out-region, no regional
meeting;....................... 6.00 6.00 3.50
Racing associations in special
betting district:
in-special betting districts;.. 12.00 N/A 3.50
out-district, during a regional
meeting;....................... 3.00 10.00 2.50
out-district, no regional
meeting;....................... 6.00 6.00 3.50
Thoroughbred races of racing
associations in Catskill region
conducting a mixed meeting:
anywhere, during a regional
harness meeting;............... 7.00 7.00 3.50
anywhere, no regional harness
meeting;....................... 14.00 -- 3.50
Harness racing associations or
corporations within Suffolk,
Nassau, or Catskill regions:
in-region;..................... 12.00 N/A 3.50
out-region, during a regional
meeting;....................... 3.00 10.00 2.50
out-region, no regional
meeting;....................... 6.00 6.00 3.50
Harness racing associations
or corporations:
in-special betting
district;...................... 12.00 N/A 3.50
out-district, during
regional meeting;.............. 3.00 10.00 2.50
out-district, no regional
meeting;....................... 6.00 6.00 3.50
Other harness racing associations
or corporations:
in-region;..................... 12.00 N/A 3.50
out-region, during a
regional meeting;.............. 3.00 10.00 2.50
out-region, no regional
meeting;....................... 6.00 6.00 3.50
d. For the portion of the Western region included within a
thoroughbred special betting district and not within a harness special
betting district, when no thoroughbred race meeting is conducted by a
racing association or corporation located within such thoroughbred
special district, the distribution of the retained commission to
"regional tracks" by such regional corporation derived from wagers
placed within such special betting district shall be divided as follows:
(i) when a harness corporation located in such district is conducting
a meet the full amount to such harness corporation; and when a harness
corporation in the region but not located in such district is conducting
a meet, forty percent to the thoroughbred racing association or
corporation and sixty percent to the harness corporation conducting a
meet;
(ii) when no racing is being conducted, forty per centum to the
thoroughbred racing association or corporation and the balance divided
equally between the harness racing corporations located in such region;
and
(iii) when no racing is being conducted and no more than one harness
racing association is licensed during the calendar year to conduct a
race meeting, fifty per centum to the thoroughbred racing association
and fifty per centum to the harness racing association located in such
region.
e. For the portions of the Capital District, Catskill, Central and
Western regions included within a harness racing special betting
district, except those portions described in paragraph e of this
subdivision, the harness track located in such special district shall be
the "regional track" for the purposes of the distributions made pursuant
to paragraphs a and b of this subdivision.
f. For the portions of the Catskill, Central and Western regions
included in both a thoroughbred special betting district and a harness
special betting district, the distribution of the retained commission to
"regional tracks" by such regional corporations derived from wagers
placed within such portions of such regions shall be divided as follows:
(i) when a harness corporation located in the harness special betting
district is conducting a meet and no thoroughbred race meeting is being
conducted by a racing association or corporation located in the
thoroughbred special betting district, the full amount to such harness
association;
(ii) when a thoroughbred association or corporation located in the
thoroughbred special betting district is conducting a meet and no
harness race meeting is being conducted by a harness association located
in the harness special betting district, the full amount to such
thoroughbred association or corporation;
(iii) when no racing is being conducted the amount to be divided
evenly between the thoroughbred track located in such thoroughbred
special betting district and the harness track located in such harness
special betting district.
g. With respect to the amounts payable to track operators from the
retained commission on pools resulting from thoroughbred or harness
races outside this state, the regional corporation shall first pay any
contractual obligation owed to the out-of-state track operator, or to
another state or entity thereof, as the case may be. The balance of such
amounts shall be divided as follows:
(i) for the betting region composed of the New York city, Suffolk and
Nassau regions and the portion of the Catskill region outside a special
betting district: when both harness and thoroughbred meets are in
progress in such betting region, the balance to the association or
corporation holding the same type of meet as the out-of-state race; when
only a harness meet is in progress in such betting region, the balance
to the harness track operator; when only a thoroughbred meet is in
progress in such betting region, the balance to the thoroughbred track
operator; when no meet is in progress, fifty per centum of the balance
to the nonprofit racing association and the remainder divided among
harness racing corporations or associations within such betting region;
(ii) for the Capital District region and the portion of the Western
region outside a special betting district: when a harness meet is in
progress in such region and a thoroughbred meet is in progress outside a
special betting district, the balance to whichever operator is
conducting the same type of meet as the out-of-state race; when no
harness meet is in progress, the balance to the racing association
outside a special betting district; and when no meet is in progress
within such region and no thoroughbred meet is in progress outside a
special betting district, fifty per centum of the balance to the racing
association outside a special betting district and the remainder to the
licensed harness racing corporations or associations within such region;
(iii) for the portion of the Western region within a thoroughbred
special betting district but not within a harness special betting
district: when a harness meet and a thoroughbred meet are in progress
within such region and the district, the balance to the association or
corporation conducting the same type of meet as the out-of-state or
out-of-region race; when a harness meet is in progress in such region
but no thoroughbred meet is in progress in the special betting district,
the balance to the harness track operator within such region; when only
a thoroughbred meet is in progress in such betting region, the balance
to the thoroughbred track operator; and when no meet is in progress
within such region the balance is divided, forty per centum to the
thoroughbred racing association within the district and the remainder
divided between the harness racing associations or corporations within
the region provided, however, that if no more than one harness racing
association or corporation is licensed to conduct a race meeting, fifty
per centum to the thoroughbred racing association within the district
and fifty per centum to the licensed harness racing association within
the region;
(iv) for the portions of the Capital District, Catskill, Central and
Western regions included in a harness special betting district: when a
harness meeting is in progress in such harness special betting district
and a thoroughbred meeting is in progress outside the thoroughbred
special betting district, the balance to the association or corporation
holding the same kind of race; when no harness meet is in progress, the
balance to the racing association holding a thoroughbred race meeting
outside the thoroughbred special betting district; when a harness
meeting is in progress in the harness special betting district and no
thoroughbred meeting is in progress outside the thoroughbred special
betting district, the balance to the harness track operating in such
harness special betting district; when no harness meet is being held
within such harness special betting district and no thoroughbred meet is
being held outside the thoroughbred special betting district, fifty per
centum of such amount to the harness racing corporation in such harness
special betting district and fifty per centum to the thoroughbred track
operator outside the thoroughbred special betting district;
(v) for the portions of the Catskill and Western regions included in
both a thoroughbred special betting district and a harness special
betting district: when a harness meet and a thoroughbred meet are in
progress within both such districts the balance to the association or
corporation conducting the same type of meet as the out-of-state race;
when a harness meet is in progress but no thoroughbred meet the balance
to the harness track operator within such district; when a thoroughbred
meet is in progress but no harness meet the balance to the thoroughbred
track operator in the district; and when no meet is in progess the
balance to be divided evenly between the harness track operator in the
harness special betting district and the thoroughbred operator located
within the thoroughbred special betting district;
(vi) notwithstanding any contrary provision contained in this section,
the portion of retained commissions from off-track pools distributable
to the track holding the race shall be for regular and multiple bets:
five and three-quarters per centum and for exotic bets: seven and
three-quarters per centum for the three races commonly referred to as
the Triple Crown consisting of the Kentucky Derby, the Preakness and the
Belmont Stakes, run respectively at Churchill Downs, Kentucky, at
Pimlico, Maryland and at Belmont Park, New York; additionally the same
commissions shall apply to the series of races known as the Breeders Cup
and the portion distributable from retained commissions shall be paid to
the Breeders Cup, ltd. irrespective of whether the races are held at a
track within or without the state; provided, however, that as a
condition precedent to the obligation of a regional corporation to make
the foregoing distributions as required in this subparagraph with
respect to wagers on the Belmont Stakes, such regional corporation shall
have accepted wagers on at least one or both of the immediately
preceding Kentucky Derby and Preakness races; and provided further that
the distributable portion of such retained commissions with respect to
the Belmont Stakes shall be deemed to include the additional amounts
payable pursuant to the provisions of paragraph b of subdivision three
of this section; and provided further, notwithstanding the foregoing
provisions of this subparagraph, that of the retained commissions
resulting from off-track wagers placed in a special betting district on
the Belmont Stakes, the track holding the race shall receive one per
centum from regular and multiple bets and two per centum from exotic
bets, and the thoroughbred track conducting racing within such district
shall receive four and three-quarters per centum from regular and
multiple bets, and five and three-quarters per centum from exotic bets.
2. Payment of the state tax imposed by this section shall be made to
the commissioner by each such regional corporation on the last business
day of each month and shall cover taxes due for the period from the
sixteenth day of the preceding month through the fifteenth day of the
current month provided, however, that such payments required to be made
on March thirty-first shall include all taxes due and accruing through
the last full week of racing in March of the current year or as
otherwise determined by the commissioner and shall be accompanied by a
report under oath, showing such information as it may require. A penalty
of five percent, and interest at the rate of one percent per month from
the date the report is required to be filed to the date of the payment
of the tax, shall be payable in case any tax imposed by this section is
not paid when due. If the commissioner determines that any moneys
received by the commissioner under this section were paid in error, the
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 is made. Such taxes, interest and penalties when collected,
after the deduction of refunds of taxes erroneously paid, shall be paid
by the commissioner into the general fund of the state treasury.
3. a. Of the portion of retained commission on off-track pools
distributed to racing associations or corporations or nonprofit racing
association, one-half shall be used exclusively for the purpose of
increasing purses, including stakes, premiums and prizes, awarded to
horses in races conducted by such associations or corporations and any
portion of said fraction not so used during any year shall be used
during the following year, failing which it shall be returned to the
regional off-track betting corporations on or before April first in the
year following the year in which it is not so used to be distributed
prior to June first to participating local governments in the same
proportions as the distributions to such governments in the prior
calendar year, provided, however, in a harness special betting district
the portion of retained commissions 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.
* b. In addition to any other amount required by this section, of the
portion of commissions retained by a regional corporation, an amount
equal to one and eighty-five hundredths per centum of regular pools and
an amount equal to two and thirty-five hundredths per centum of multiple
pools and two and thirty-five hundredths per centum of exotic pools
derived from wagers on races conducted by a nonprofit racing association
shall be paid to such nonprofit racing association to be used
exclusively for the purpose of increasing purses, including stakes,
premiums and prizes. Provided, however, for the period July
twenty-fifth, two thousand one through June thirtieth, two thousand
four, a regional corporation for the New York city, Nassau, Suffolk or
Catskill region shall pay, of the portion of the commissions retained by
such regional corporation on all pools, an amount equal to six and fifty
hundredths per centum to such nonprofit racing association of which
three and eighty hundredths per centum shall be used exclusively for the
purpose of increasing purses, including stakes, premiums and prizes.
Provided, further for the period July twenty-fifth, two thousand one
through June thirtieth, two thousand four a regional corporation for the
capital or western region shall pay to such nonprofit racing association
of the portion of the commissions retained by such regional corporation
on all pools when there is a regional meeting, an amount equal to three
and eighty-five hundredths of which two and eighty-five hundredths shall
be used exclusively for the purpose of increasing purses, including
stakes, premiums and prizes. An additional two and sixty-five hundredths
shall be paid to the regional harness track. When there is no regional
meeting, an amount equal to four and sixty-five hundredths shall be paid
to such nonprofit racing association of which two and ninety hundredths
shall be used exclusively for the purpose of increasing purses,
including stakes, premiums and prizes. An additional one and eighty-five
hundredths shall be paid to the regional harness track. In addition to
any other amounts required to be paid to a non-profit racing
association, for the period July twenty-first, nineteen hundred
ninety-five through July twenty-fourth, two thousand one, an additional
one and twenty-five hundredths per centum of multiple pools derived from
wagers on races conducted by a nonprofit racing association shall be
paid to such association for its own use and purposes. Any portion of
said amount not so used during any year shall be used during the
following year, failing which it shall be returned to the regional
corporation on or before April first in the year following the year in
which it is not so used to be distributed to the participating local
governments.
* NB Effective until July 1, 2007
* b. In addition to any other amount required by this section, of the
portion of commissions retained by a regional corporation, an amount
equal to one and one-quarter per centum of regular and multiple pools
and three-quarters of one per centum of exotic pools derived from wagers
on races conducted by a nonprofit racing association shall be paid to
such nonprofit racing association to be used exclusively for the purpose
of increasing purses, including stakes, premiums and prizes. Provided,
however, for the period July twenty-fifth, two thousand one through June
thirtieth, two thousand four, if a regional corporation for the New York
city, Nassau, Suffolk or Catskill region shall pay, of the portion of
the commissions retained by such regional corporation on all pools, an
amount equal to six and fifty hundredths per centum to such nonprofit
racing association of which three and eighty hundredths per centum shall
be used exclusively for the purpose of increasing purses, including
stakes, premiums and prizes. Provided, further that for the period July
twenty-fifth, two thousand one through June thirtieth, two thousand four
a regional corporation for the capital or western region shall pay to
such nonprofit racing association of the portion of the commissions
retained by such regional corporation on all pools when there is a
regional meeting, an amount equal to three and eighty-five hundredths of
which two and fifty hundredths shall be used exclusively for the purpose
of increasing purses, including stakes, premiums and prizes. An
additional two and sixty-five hundredths shall be paid to the regional
harness track. When there is no regional meeting, an amount equal to
four and sixty-five hundredths shall be paid to such nonprofit racing
association of which two and ninety hundredths shall be used exclusively
for the purpose of increasing purses, including stakes, premiums and
prizes. An additional one and eighty-five hundredths shall be paid to
the regional harness track. Any portion of said amount not so used
during any year shall be used during the following year, failing which
it shall be returned to the regional corporation on or before April
first in the year following the year in which it is not so used to be
distributed to the participating local governments.
* NB Effective July 1, 2007
c. In addition to any other amount required by this section, of the
portion of commissions retained by a regional corporation, an amount
equal to one and one-tenth per centum of regular and multiple pools and
six-tenths of one per centum of exotic pools derived from wagers on
races conducted by a thoroughbred racing association, licensed by the
board, other than a nonprofit racing association, shall be paid to such
thoroughbred racing association to be used exclusively for the purpose
of increasing purses, including stakes, premiums and prizes. Any portion
of said amount not so used during any year shall be used during the
following year, failing which it shall be returned to the regional
corporation on or before April first in the year following the year in
which it is not so used to be distributed to the participating local
governments.
4. a. Of the portion of retained commission on off-track pools
distributed to harness racing associations or corporations authorized to
conduct racing in Westchester or Nassau county, one-half shall be used
exclusively for the purpose of increasing purses, including stakes,
premiums and prizes awarded to horses in races conducted by such
associations or corporations.
b. The portion of retained commission on off-track pools distributed
to other harness or quarter horse racing associations or corporations
shall be deemed to be part of the on-track commission for purposes of
calculating purses, including stakes, premiums and prizes, awarded to
horses in races conducted by such associations or corporations.
5. a. From the total retained by a regional corporation, an amount
equal to three-fifths of one per centum through March thirty-first,
nineteen hundred eighty-six, and one per centum thereafter of daily
pools derived from bets on harness races shall be paid to the
agriculture and New York state breeding and development fund except that
for super exotic betting pools such amount shall be three per centum of
such bets.
b. An amount equal to one-half of one per centum of total daily
off-track pari-mutuel pools resulting from regular, multiple and exotic
bets and three per centum of super exotic bets on thoroughbred or
steeplechase races shall be paid to the New York state thoroughbred
breeding and development fund.
c. From the total breaks retained by a regional corporation, an amount
equal to ten per centum of the breaks derived from bets on quarter horse
races shall be paid to the New York state quarter horse breeding and
development fund.
5-a. Notwithstanding any other provision of law, a regional
corporation shall retain, in addition to those amounts described in the
opening paragraph of this section, from regular and multiple bets on
races run at tracks electing to withhold pursuant to section two hundred
twenty-eight-a or section three hundred nineteen of this chapter, an
amount equal to one per centum of pools resulting from total wagering at
such tracks, one-half of which shall be paid to such tracks or
non-profit county agricultural society, except that the full one per
centum shall be paid to a thoroughbred track in the Catskill region
conducting a mixed meeting, to be used exclusively for capital
improvements pursuant to sections two hundred twenty-eight-a and three
hundred nineteen of this chapter and subject to the rules and
regulations of the racing and wagering board and one-half to be retained
by the regional corporation for its own corporate purposes.
6. The net amount remaining to each regional corporation after payment
of taxes and distributions pursuant to this section and after payment of
operating expenses and principal and interest on any obligations shall,
in the case of the New York city off-track betting corporation, accrue
and be payable to the general fund of the city of New York and in the
case of other regional corporations shall accrue and be payable to
participating counties pursuant to section five hundred sixteen of this
chapter.
7. In addition to any other amount required by this section, of the
portion of commissions retained by a regional corporation, an amount
equal to one per centum of multiple pools derived from wagers on races
conducted by a thoroughbred racing association, licensed by the board,
other than a nonprofit racing association, shall be paid to such
thoroughbred racing association and held by such association for its own
use and purposes, except that an amount equal to one-half per centum
shall be used exclusively for the purpose of increasing purses,
including stakes, premiums and prizes, awarded to horses in races
conducted by such association. Any portion of said amount not so used
during any year shall be used during the following year, failing which
it shall be returned to the regional corporation on or before April
first in the year following the year in which it is not so used to be
distributed to the participating local governments.
8. From the nineteen per centum of the total deposits in pools
resulting from multiple bets on thoroughbred races outside this state,
two per centum shall be paid to a non-profit racing association to be
used exclusively for the purpose of increasing purses, including stakes,
premiums and prizes. Any portion of said amount not so used during any
year shall be used during the following year, failing which it shall be
returned to the regional corporation on or before April first in the
year following the year in which it is not so used to be distributed to
the participating local governments. Notwithstanding the provisions of
section fifteen of chapter three hundred sixty-three of the laws of
nineteen hundred eighty-four, the provisions of this subdivision shall
not expire.