2015 New York Laws
STF - State Finance
Article 6 - (State Finance) FUNDS OF THE STATE
97-NNNN - Commercial gaming revenue fund.

  97-nnnn.  Commercial  gaming  revenue  fund.  1.  There  is  hereby
  established in the joint custody of the comptroller and the commissioner
  of taxation and finance an account in the miscellaneous special  revenue
  fund to be known as the "commercial gaming revenue fund".
2.  Such account shall consist of all revenues from all taxes and fees
  imposed by article thirteen of  the  racing,  pari-mutuel  wagering  and
  breeding  law;  any interest and penalties imposed by the New York state
  gaming commission relating to those taxes; the percentage of  the  value
  of  expired  gaming  related  obligations;  and all penalties levied and
  collected by the commission. Additionally, the state  gaming  commission
  shall  pay  into  the  account  any  appropriate  funds,  cash or prizes
  forfeited from gambling activity.
3. Moneys of  the  account  shall  be  available  as  follows,  unless
  otherwise  specified by the upstate New York gaming economic development
  act  of  two  thousand  thirteen,   following   appropriation   by   the
  legislature:
a.  eighty percent of the moneys in such fund shall be appropriated or
  transferred only for elementary and secondary education or real property
  tax relief.
b. ten percent of the moneys in such fund  shall  be  appropriated  or
  transferred  from the commercial gaming revenue fund equally between the
  host municipality and host county.
c. ten percent of the moneys  in  such  fund,  as  attributable  to  a
  specific  licensed gaming facility, shall be appropriated or transferred
  from the commercial  gaming  revenue  fund  among  counties  within  the
  region,  as  defined  by  section  one thousand three hundred ten of the
  racing, pari-mutuel wagering and breeding law, hosting said facility for
  the purpose of real property tax relief and  for  education  assistance.
  Such  distribution  shall  be  made  among  the counties on a per capita
  basis, subtracting the population of host municipality and county.
4. a. As used in this section, the term  "base  year  gaming  revenue"
  shall  mean  the  sum of all revenue generated to support education from
  video lottery gaming as defined by section sixteen  hundred  seventeen-a
  of  the  tax  law  in  the  twelve months preceding the operation of any
  gaming facility pursuant to  either  article  thirteen  of  the  racing,
  pari-mutuel  wagering  and breeding law or pursuant to paragraph four of
  subdivision a of section sixteen hundred seventeen-a of the tax law.
b.  Amounts  appropriated  or  transferred  in  any  year  to  support
  elementary and secondary education shall be calculated as follows:
(i)  an  amount  equal to the positive difference, if any, between the
  base year gaming revenue amount and the sum of all revenue generated  to
  support  education  from  video  lottery  gaming  as  defined by section
  sixteen hundred seventeen-a of the tax law in the  current  fiscal  year
  provided  that such positive amount, if any, shall be transferred to the
  state lottery fund. For the purposes of this paragraph, the  calculation
  of  this  positive difference shall be estimated and transferred monthly
  based on the  cumulative  positive  difference,  if  any,  in  the  same
  cumulative  months  of  the  base  year and the cumulative months of the
  current fiscal year to date, less amounts previously transferred in  the
  current  fiscal  year.  Provided,  however,  if  the  amount  previously
  transferred in the current fiscal year exceeds the  cumulative  positive
  difference, an amount equal to the excess transferred may be transferred
  back from the state lottery fund; and
(ii)  the  amount  of  revenue collected to be distributed pursuant to
  paragraph a of subdivision three of this section, and in excess  of  any
  amounts  transferred  pursuant to subparagraph (i) of this paragraph, if
  any.

c. Notwithstanding any provision  of  law  to  the  contrary,  amounts
  appropriated  or  transferred  from  the  commercial gaming revenue fund
  pursuant to subparagraph (ii) of this paragraph shall  not  be  included
  in: (i) the allowable growth amount computed pursuant to paragraph dd of
  subdivision  one of section thirty-six hundred two of the education law,
  (ii) the preliminary growth amount computed pursuant to paragraph ff  of
  subdivision  one of section thirty-six hundred two of the education law,
  and (iii) the allocable growth amount computed pursuant to paragraph  gg
  of  subdivision  one  of section thirty-six hundred two of the education
  law.
5. Notwithstanding the foregoing, monies received pursuant to:
a. sections one thousand three hundred  forty-five  and  one  thousand
  three  hundred  forty-eight  of  the  racing,  pari-mutuel  wagering and
  breeding  law  shall  be  exclusively  appropriated  to  the  office  of
  alcoholism  and substance abuse services to be used for problem gambling
  education and treatment purposes.
b. section one  thousand  three  hundred  forty-nine  of  the  racing,
  pari-mutuel  wagering and breeding law shall be exclusively appropriated
  to the commission for regulatory investigations.
c. section one thousand three hundred fifty of the racing, pari-mutuel
  wagering and breeding law  shall  be  exclusively  appropriated  to  the
  commission for costs regulation.
6.  a.  Moneys  appropriated  from  the  fund  for  the  two  thousand
  fourteen--two thousand fifteen and two  thousand  fifteen--two  thousand
  sixteen  school  years,  for  the  purposes of providing aid pursuant to
  paragraph a of subdivision three of this section  shall  be  apportioned
  and  paid  by  the  education  department  on  or after April first, two
  thousand fifteen.
b. Each school district  eligible  to  receive  total  foundation  aid
  pursuant  to  section  thirty-six hundred two of the education law shall
  receive a commercial gaming grant in an amount equal to the  product  of
  the amount of the appropriation of such commercial gaming grants for the
  current state fiscal year multiplied by the district's commercial gaming
  ratio.  The  "commercial gaming ratio" shall be equal to the quotient of
  the moneys apportioned for such district pursuant to section  thirty-six
  hundred  nine-a  of  the  education  law  as set forth in the school aid
  computer listing produced by the commissioner in support of the  enacted
  state  budget  for  the  current school year, divided by the sum of such
  moneys apportioned for all school districts as set forth in such  school
  aid  computer  listing  in  support  of the enacted state budget for the
  current school year.
Moneys to be appropriated from the fund  in  any  state  fiscal  year,
  commencing  on  and  after  April  first,  two thousand fifteen, for the
  purposes of  providing  aid  pursuant  to  this  subparagraph  shall  be
  apportioned  and  paid  by  the education department pursuant to section
  thirty-six hundred nine-h of the education law.