N.Y.
Racing, Pari-Mutuel Wagering and Breeding Law Section 1011
Certain credit to off-track betting corporations
a.
During the period that a franchised corporation is simulcasting from a facility operated by such franchised corporation in the second zone as defined in § 247 (Racing zones)section two hundred forty-seven of this chapter to a facility operated by such franchised corporation pursuant to § 1007 (Simulcasts track to track)section one thousand seven of this article, any off-track betting corporation operating in a county in which such association maintains a racetrack shall receive a credit of twenty-five percent of the state taxes due pursuant to § 527 (Disposition of off-track pools)section five hundred twenty-seven of this chapter on wagers placed on races conducted by such association, provided that such corporation has entered into an agreement with the employee organization representing the employees of such corporation in which it has agreed not to reduce its workforce as a result of such simulcasting.b.
During the days that a franchised corporation is simulcasting from a racetrack facility operated by such franchised corporation and located in the first zone to a racetrack facility operated by such franchised corporation located wholly within a city of one million or more, one percent of the total wagers placed at such receiving facility shall be paid to such city.c.
During the days that a franchised corporation is simulcasting from a facility located wholly within a city in the first zone to a racetrack facility operated by such franchised corporation located partially within a city with a population in excess of one million and partially within a county, one-half percent of the total wagers placed at such receiving facility shall be paid to such city and one-half percent of such wagers shall be paid to such county. * NB Effective until September 1, 2025 * § 1011
Source:
Section 1011 — Certain credit to off-track betting corporations, https://www.nysenate.gov/legislation/laws/PML/1011 (updated May 16, 2025; accessed Aug. 30, 2025).
