N.Y. Racing, Pari-Mutuel Wagering and Breeding Law Section 1348
Machine and table fees

In addition to any other tax or fee imposed by this article, there shall be imposed an annual license fee of five hundred dollars for each slot machine and table approved by the commission for use by a gaming licensee at a gaming facility located in zone two; and there shall be imposed an annual license fee of seven hundred fifty dollars for each slot machine and table game approved by the commission for use by a gaming licensee at a gaming facility located in zone one. Provided, however, that not sooner than five years after award of an original gaming license, the commission may annually adjust the fee for inflation. The fee shall be imposed as of July first of each year for all approved slot machines and tables on that date and shall be assessed on a pro rata basis for any slot machine or table approved for use thereafter. Such assessed fees shall be deposited into the commercial gaming revenue fund established pursuant to § 1352 (Commercial gaming revenue fund)section one thousand three hundred fifty-two of this article.

Source: Section 1348 — Machine and table fees, https://www.­nysenate.­gov/legislation/laws/PML/1348 (updated Apr. 22, 2022; accessed Jan. 24, 2026).

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Verified:
Jan. 24, 2026

Last modified:
Apr. 22, 2022

§ 1348. Machine & table fees's source at nysenate​.gov

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