New York Laws
Article 2 - Thoroughbred Racing and Breeding
236 - Disposition of Pari-Mutuel Pools; Percentage Payable to State as a Tax; Authority of Counties of Certain Cities to Impose a Tax.

(i) by December fifteenth of the year immediately preceding such year,
that such corporation has been assigned for such year, from the programs
and races it requested, at least the minimum number of programs and
races prescribed in paragraph a of this subdivision, or, if fewer than
such number were assigned for such year, that the assignment of such
lesser number was for good cause due to factors beyond the control of
such corporation or because the commission found that it would be
uneconomical or impractical for such corporation to be assigned the
prescribed number; and
(ii) by January thirty-first of the year immediately subsequent to
such year, that such corporation did conduct such number of programs and
races as were certified pursuant to subparagraph (i) of this paragraph,
or if it failed to conduct such number that such failure was for good
cause due to factors beyond its control or because the commission found
it uneconomical or impractical for such corporation to conduct such a
number.
c. For any calendar year for which the commission does not certify
pursuant to the provisions of subparagraph (i) of paragraph b of this
subdivision with respect to a corporation, the tax imposed by this
section shall be computed by substituting the provisions of paragraph a
of this subdivision for the provisions of subdivision one of this
section and shall pay the tax so computed to the commissioner of
taxation and finance. In such computation and payment, all other

provisions of this section shall apply as if the provisions of this
paragraph and of paragraph a of this subdivision had been incorporated
in whole in subdivision one of this section.
d. For any calendar year for which the commission does not certify
pursuant to the provisions of subparagraph (ii) of paragraph b of this
subdivision with respect to a corporation, the tax required to be paid
hereunder for such year shall be equal to the difference between the tax
imposed pursuant to paragraph a of this subdivision and the tax imposed
pursuant to the provisions of subdivision one of this section less
one-half of such difference in recognition of purses that were required
to be paid, plus an additional amount equal to ten percent of such tax
in the event of a willful failure to comply with the provisions of
subparagraph (ii) of paragraph b of this subdivision, and such
corporation shall pay the tax so computed to the commissioner of
taxation and finance on or before March fifteenth of the following year.
Notwithstanding the provisions of this subdivision, in the event that
upon appeal from the determination of the commission that the
certification provided in paragraph b of this subdivision will not be
made, it is finally determined that the commission erred in failing to
so certify and that any moneys received by the commissioner of taxation
and finance under paragraph c of this subdivision were paid in error,
the same shall be refunded at the rate of interest of six percent per
annum. Payment of such balance of tax due, or the anticipation of such
payment, shall not affect the determination of purses in the year in
which such tax arises or in the year in which such payment is made nor
shall such payment in any other manner be considered in any statutory or
contractual calculation of purse obligations.
e. Written notice of the certification of the commission pursuant to
the provisions of paragraph b of this subdivision shall be given by the
commission to the applicable corporation by the dates therein specified.
In like manner, written notice that such certification will not be made
shall be given by the commission to the commissioner of taxation and
finance and the applicable corporation by such dates.
4. The payment of the state tax imposed by this section shall be made
to the commissioner of taxation and finance on the last business day of
each month and shall cover taxes due for the period from the sixteenth
day of the preceding month through the fifteenth day of the current
month provided, however, that such payments required to be made on March
thirty-first shall include all taxes due and accruing through the last
full week of racing in March of the current year or as otherwise
determined by the commissioner of taxation and finance, and shall be
accompanied by a report under oath, showing the total of all such
contributions, together with such other information as the commissioner
of taxation and finance may require. A penalty of five per centum and
interest at the rate of one per centum 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 subdivision were paid in error, the commissioner of
taxation and finance may cause the same to be refunded without interest
out of any moneys collected thereunder, provided an application therefor
is filed with the commissioner of taxation and finance 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.
5. No county, city, town, village or other political subdivision of
the state may impose, levy or collect a tax on admission fees or tickets

of admission, on wagers made by patrons, in the form of purchases of
pari-mutuel tickets or upon such tickets, on pari-mutuel pools, on
breaks, on dividends or payments made to winning bettors, or on that
part of the pari-mutuel pools or breaks to be retained by racing
corporations under this section, except as otherwise provided in this
chapter.

Structure New York Laws