Chapter 23 - SURCHARGE ON OFF-TRACK WINNINGS

Section 11-2301

Section 11-2301

  §  11-2301 Surcharge on off-track winnings. There shall be a surcharge
of  five  percent  of  the  portion  of   pari-mutuel   wagering   pools
distributable  to  persons  having  placed  bets  at  off-track  betting
facilities located within the  city.  The  revenues  derived  from  such
surcharge,  plus  the  breaks, shall be held separate and apart from any
amounts otherwise authorized to be retained from pari-mutuel pools.

Section 11-2302

Section 11-2302

  §  11-2302  Distribution  of  revenues. The revenues received from the
surcharge imposed by this chapter, plus the breaks, shall be distributed
monthly as follows:
  (a) fifty percent to New York city, or  to  the  counties  and  cities
entitled  to  receive  revenues  from  the  regional  off-track  betting
corporation pursuant to section five  hundred  sixteen  of  the  racing,
pari-mutuel  wagering  and  breeding  law  and in the same proportion as
provided therein, or to an off-track betting operator; and  the  balance
as follows:
  (b) where the track conducting the race on which the bet was placed is
located  within  a  city  with  a  population  in  excess of one hundred
thousand, to such city;
  (c) where the track conducting the race on which the bet was placed is
not located within a city with a population in  excess  of  one  hundred
thousand, to the county in which such track is located;
  (d) where the track conducting the race on which the bet was placed is
located  partially  within  New York city and partially within a county,
twenty-five percent of such balance to the city and the remainder to the
county; and
  (e) where the track conducting the race on which the bet was placed is
located  outside  the  state,  in  the  same  manner  as  set  forth  in
subdivision (a) of this section.