§ 1018 — Distribution

§ 1018. Distribution. Notwithstanding any other provision of this\nchapter, for the period July twenty-fifth, two thousand one through\nSeptember eighth, two thousand twenty-five, when a franchised\ncorporation is conducting a race meeting within the state at Saratoga\nRace Course, every off-track betting corporation branch office and every\nsimulcasting facility licensed in accordance with section one thousand\nseven (that has entered into a written agreement with such facility's\nrepresentative horsemen's organization as approved by the commission),\none thousand eight or one thousand nine of this article shall be\nauthorized to accept wagers and display the live simulcast signal from\nthoroughbred tracks located in another state, provided that such\nfacility shall accept wagers on races run at all in-state thoroughbred\ntracks which are conducting racing programs subject to the following\nprovisions; provided, however, no such written agreement shall be\nrequired of a franchised corporation licensed in accordance with section\none thousand seven of this article.\n Every facility authorized to accept wagers on out-of-state tracks\nshall distribute all sums deposited in any pari-mutuel pool to the\nholder of winning tickets therein, provided such tickets are presented\nfor payment prior to April first of the year following the year of their\npurchase, the retention rates and breaks shall be as prescribed by\nanother state or country pursuant to section nine hundred five of this\nchapter.\n 1. Of the sums so retained, the applicable tax rates shall be as set\nforth in this paragraph plus fifty percent of the breaks; provided,\nhowever, fifty percent of the breaks accruing from an off-track betting\ncorporation licensed in accordance with section one thousand eight of\nthis article and from simulcast theatres licensed in accordance with\nsection one thousand nine of this article, shall be paid to the\nagriculture and New York state horse breeding and development fund.\n 2. a. Of the sums so retained, one-half of one percent of all wagers\nshall be paid to the New York state thoroughbred breeding and\ndevelopment fund, except that of the sums so retained on such wagers at\nlicensed harness tracks, one-half of one percent shall be paid to the\nagriculture and New York state horse breeding and development fund.\n b. Any thoroughbred racing corporation or harness racing association\nor corporation or off-track betting corporation shall pay to the\ncommission as a regulatory fee, which fee is hereby levied, six-tenths\nof one percent of all wagering pools.\n 3. Distribution of wagers placed on out-of-state thoroughbred tracks\nat facilities licensed in accordance with section one thousand eight or\none thousand nine of this article.\n The following percentages of the sums so retained on days when a\nfranchised corporation is conducting a meeting within the state\n Regular Multiple Exotic Super exotic\n bets bets bets bets\nState tax .25 .25 .25 .25\nNon-franchised Thoroughbred\n racing corporation .50 .50 .50 .50\nNon-franchised Thoroughbred\n racing corporation\n payments to purses .50 .50 .50 .50\nFranchised corporation 3.25 3.25 3.25 3.25\nFranchised corporation\n payments to purses 3.25 3.25 3.25 3.25\n 4. Payments to purses as required pursuant to this subdivision shall\nbe paid to the thoroughbred racing corporation to be used exclusively\nfor the purpose of increasing purses, including stakes, premiums and\nprizes.\n 5. For wagers placed on an out-of-state track at a franchised\ncorporation the state tax shall be one-quarter of one percent of all\nwagers and three and one-quarter of one percent shall be utilized by a\nfranchised corporation exclusively for the purpose of increasing purses,\nincluding stakes, premiums and prizes identified to sums retained for\neach type of on-track wager.\n 6. The following percentages of the distribution of wagers placed on\nout-of-state thoroughbred tracks at facilities licensed in accordance\nwith section one thousand seven of this article. Of the sums so retained\non days when a franchised corporation is conducting a meeting within the\nstate\n Regular Multiple Exotic Super exotic\n bets bets bets bets\nState tax .25 .25 .25 .25\nNon-franchised Thoroughbred\n racing corporation .50 .50 .50 .50\nNon-franchised Thoroughbred\n racing corporation\n payments to purses .50 .50 .50 .50\nFranchised corporation 2 2 2 2\nFranchised corporation\n payments to purses 2 2 2 2\n