N.Y. Racing, Pari-Mutuel Wagering and Breeding Law § 1007: Simulcasts track to track

§ 1007. Simulcasts track to track. 1. The commission may authorize and

approve one or more applications for a license by any harness racing

association or corporation, or thoroughbred racing corporation as

provided in section one thousand three of this article to provide for

the simulcast of horse races for wagering purposes from a track operated

by any association or corporation that conducts a pari-mutuel race

meeting under this chapter to a receiving track operated by any

association or corporation applying for such license except it shall not

be applicable when a thoroughbred track in zone two simulcasts to a

thoroughbred track in zone one, provided, however, that no application

shall be approved by the commission:

a. that the commission determines may cause any reduction of the total

number of racing events conducted on an annual or daily basis at the

receiving track; and

b. without a written agreement between the receiving track or

corporation applying for such license and the sending track and a letter

of consent to such agreement from any racing association or corporation

that operates another track within the simulcast district in which the

receiving track is located, and is conducting a race meeting during the

period for which simulcasting is proposed; provided, however, that such

consent shall not be withheld if the receiving track is more than thirty

miles from such other track. Such period shall be defined as a

twenty-four hour day from midnight to midnight. For those tracks located

in the city of New York or the county of Westchester or Nassau, such

period shall be limited to the same time of day defined as afternoon

against afternoon and evening against evening.

2. Every racing association or corporation authorized to accept wagers

on simulcast racing events pursuant to subdivision one of this section

shall be subject to all appropriate provisions of this chapter pursuant

to the conduct of a race meeting by such association or corporation

except as provided in subdivision three of this section.

3. Notwithstanding any inconsistent provisions of this chapter, the

sums retained by any receiving track from the total deposits in pools

wagered on simulcast racing events as provided in subdivision one of

this section shall be equal to the retained percentages applicable to

the sending track.

a. Of the sums retained by the receiving track from simulcast pools

the pari-mutuel tax shall be levied at the rate set forth in subdivision

one of section one hundred thirty-six of this chapter.

b. Of the sums retained by the receiving track as provided in this

subdivision, an amount equal to one percent of daily pools derived from

bets on simulcasts of harness races shall be paid to the agriculture and

New York state breeding and development fund, and an amount equal to

one-half of one percent of daily pools derived from bets on simulcasts

of running races shall be paid to the New York state thoroughbred

breeding and development fund.

c. Of the sums retained by the receiving track as provided in this

subdivision, an amount as determined through agreement between the

sending and receiving tracks shall be distributed to the sending track.

d. (i) Of the sums retained by a receiving track located in

Westchester County, two and one-half percent of total pools shall be

used exclusively for increasing purses to be awarded at races conducted

by such receiving track.

(ii) Of the sums retained by other receiving tracks while such tracks

are conducting a race meeting, fifty percent of the net amounts

remaining after payments required in this section and fifty percent of

the net amounts derived from all simulcasting authorized by chapter two

hundred eighty-one of the laws of nineteen hundred ninety-four and other

such direct expenses as are necessary to provide the track-to-track

program but excluding charges for depreciation, administration overhead

expenses, taxes not directly related to such program and management fees

shall be used exclusively for increasing purses awarded at races

conducted by such receiving track. Nothing in this section shall

preclude the right of a horsemen's organization representing owners and

trainers at the receiving track from entering into an agreement with

such receiving track to provide for an audit or other such verification

of such net amounts available for purses.

(iii) Of the sums retained by a receiving track located in Westchester

county on races received from a franchised corporation, for the period

commencing January first, two thousand eight and continuing through June

thirtieth, two thousand twenty-seven, the amount used exclusively for

purses to be awarded at races conducted by such receiving track shall be

computed as follows: of the sums so retained, two and one-half percent

of the total pools. Such amount shall be increased or decreased in the

amount of fifty percent of the difference in total commissions

determined by comparing the total commissions available after July

twenty-first, nineteen hundred ninety-five to the total commissions that

would have been available to such track prior to July twenty-first,

nineteen hundred ninety-five.

e. If an admission fee is charged at a receiving track, such fee shall

be subject to state and local admission taxes at the rate applicable to

the receiving track pursuant to this chapter.

f. The payment of the state tax imposed by this section shall be made

to the commissioner of taxation and finance at such regular intervals as

the commissioner of taxation and finance may require, and shall be

accompanied by a report, under oath, that sets forth such information as

the commissioner of taxation and finance 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 payment of the tax

shall be payable in case any tax imposed by this section is not paid

when due. If the commissioner of taxation and finance determines that

any moneys received under this paragraph were paid in error, such

commissioner may cause the same to be refunded without interest out of

any moneys collected thereunder, provided an application therefor is

filed with such commissioner within one year from the time the erroneous

payment was made. Such taxes, interest and penalties when collected,

after the deduction of refunds of taxes erroneously paid, shall be paid

by the commissioner of taxation and finance into the general fund of the

state treasury.

g. Any harness racing or association or corporation, or thoroughbred

racing corporation authorized pursuant to this section shall pay to the

commission as a regulatory fee, which fee is hereby levied, six-tenths

of one percent of the total daily pari-mutuel pools.

3-a. Notwithstanding any inconsistent provision of this chapter, of

the sums received by a sending track, a portion shall be distributed to

purses in accordance with a written agreement between the racing

association or corporation operating such track and the horsemen's

organization representing owners and trainers at such track, as

determined by the commission. In the absence of such an agreement, fifty

percent of the sums received by a sending track shall be distributed to

purses.

4. Any simulcasts between a sending and receiving track as provided in

this section shall result in the combination of all wagers placed at the

receiving track with wagers placed at the sending track so as to produce

common pari-mutuel betting pools for the calculation of odds and the

determination of payouts from such pool, which payout shall be the same

for all winning tickets, irrespective of whether a wager is placed at a

sending track or a receiving track.

5. No racing association or corporation shall transmit a simulcast

signal of its events to any receiving track:

a. that is conducting a race meeting of the same type of racing during

the same time that racing is being conducted at the sending track,

provided, however, that the commission may establish conditions to

authorize the acceptance of wagers of a sending track during a race

meeting of the same type of racing as special events in the best

interests of racing or as other events that the commission determines to

be in the best interests of racing provided, however, that the conduct

of such other events shall be subject to an agreement between the

receiving track and the horsemen's organization representing owners and

trainers at such track;

b. unless such signal from the sending track has been made available

to all authorized receiving tracks, except when the sending track is

located within the same county as the receiving track; and

c. except for a harness track located in a harness special betting

district, unless such signal from the sending track has been made

available to a reasonable number of off-track betting branch offices, as

authorized in accordance with section one thousand eight of this

article, located in the same betting region as the receiving track.

Provided, however, that for a receiving track located in Westchester

county, such signal shall also be made available to a reasonable number

of branch offices of the New York city off-track betting corporation;

and

d. except for a harness track located in a harness special betting

district, no track shall be permitted to receive a signal from a sending

track unless it has made available its simulcast signal to a reasonable

number of off-track betting branch offices of each off-track betting

corporation authorized to accept wagers on its races under reasonable

terms and conditions agreeable to the parties. Simulcast transmissions

into a track located within Suffolk county shall be prohibited.