New York Laws
Article 10 - Simulcast of Horse Races
1007 - Simulcasts Track to 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-four, 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.