S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   4287
 
                        2017-2018 Regular Sessions
 
                             I N  S E N A T E
 
                             February 8, 2017
                                ___________
 
 Introduced  by Sens. BONACIC, MARCHIONE -- read twice and ordered print-
   ed, and when printed to be  committed  to  the  Committee  on  Racing,
   Gaming and Wagering
 
 AN  ACT  to  amend the racing, pari-mutuel wagering and breeding law and
   the tax law, in relation to the payment of certain commissions

   THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section  1. Section 104 of the racing, pari-mutuel wagering and breed-
 ing law is amended by adding a new subdivision 24 to read as follows:
   24. TO ADOPT, AMEND AND REPEAL A RESOLUTION PROVIDING FOR THE  PAYMENT
 ON  A  QUARTERLY  BASIS  OF THE ADDITIONAL COMMISSIONS PAYABLE TO VENDOR
 TRACKS LOCATED IN REGIONS  ONE  AND  TWO  OF  DEVELOPMENT  ZONE  TWO  AS
 PROVIDED  FOR  IN  CLAUSE  (G)  OF SUBPARAGRAPH (II) OF PARAGRAPH ONE OF
 SUBDIVISION B OF SECTION SIXTEEN HUNDRED  TWELVE  OF  THE  TAX  LAW  AND
 REGION  SIX  OF  DEVELOPMENT ZONE TWO AS PROVIDED FOR IN CLAUSE (G-2) OF
 SUBPARAGRAPH (II) OF PARAGRAPH ONE OF SECTION SIXTEEN HUNDRED TWELVE  OF
 THE TAX LAW.
   §  2.  Clause (G) of subparagraph (ii) of paragraph 1 of subdivision b
 of section 1612 of the tax law, as amended by section 2 of  part  HH  of
 chapter 60 of the laws of 2016, is amended to read as follows:
   (G) Notwithstanding any provision to the contrary, when a vendor track
 is  located  within regions one, two, or five of development zone two as
 defined by section thirteen  hundred  ten  of  the  racing,  pari-mutuel
 wagering and breeding law, such vendor track shall receive an additional
 commission  at  a rate equal to the percentage of revenue wagered at the
 vendor track after payout for prizes pursuant  to  this  chapter,  which
 percentage  shall be one hundred, less the sum of the percentages of net
 revenue wagered at the vendor track retained by the commission for oper-
 ation, administration, and procurement purposes; and the  vendor's  fee,
 marketing  allowance and capital award paid to the vendor track pursuant
 to this chapter; and the effective tax rate paid  on  all  gross  gaming
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
              

                                                            LBD09242-01-7

 S. 4287                             2
 
 revenue  paid  by  a  gaming facility within the same region pursuant to
 section thirteen hundred fifty-one of the racing,  pari-mutuel  wagering
 and breeding law, provided, however, such additional commission shall be
 applied  to  revenue wagered at the vendor track after payout for prizes
 only while a gaming facility in the same region is open and  operational
 pursuant to an operation certificate issued pursuant to section thirteen
 hundred thirty-one of the racing, pari-mutuel wagering and breeding law.
 The  additional commission set forth in this clause shall be paid to the
 vendor track within sixty days after the conclusion of the state  fiscal
 year based on the calculated percentage during the previous fiscal year.
 NOTWITHSTANDING  THE  FOREGOING  PROVISIONS  OF  THIS  CLAUSE, WHERE THE
 GAMING COMMISSION HAS MADE A  DETERMINATION  AND  ADOPTED  A  RESOLUTION
 SPECIFYING  THAT  VENDOR  TRACKS  LOCATED  WITHIN REGIONS ONE AND TWO OF
 DEVELOPMENT ZONE TWO AS DEFINED BY SECTION THIRTEEN HUNDRED TEN  OF  THE
 RACING,  PARI-MUTUEL WAGERING AND BREEDING LAW, SHOULD RECEIVE THE ADDI-
 TIONAL COMMISSION PROVIDED FOR IN THIS CLAUSE ON A  MORE  TIMELY  BASIS,
 SUCH RESOLUTION SHALL IMMEDIATELY BE DELIVERED TO THE DEPARTMENT AND THE
 DEPARTMENT  SHALL  TAKE  SUCH ACTION AS IS NECESSARY TO ENSURE THAT SUCH
 ADDITIONAL COMMISSION SHALL BE PAID TO SUCH VENDOR TRACKS WITHIN FIFTEEN
 DAYS AFTER THE CONCLUSION OF EACH ANNUAL QUARTER BASED ON THE CALCULATED
 PERCENTAGE DURING THE PREVIOUS ANNUAL QUARTER. AT THE CONCLUSION OF  THE
 STATE  FISCAL YEAR AND PRIOR TO THE PAYMENT OF THE ADDITIONAL COMMISSION
 MADE TO THE TRACK FOR THE PRECEDING FISCAL QUARTER, THE DEPARTMENT SHALL
 REVIEW THE TOTAL ADDITIONAL COMMISSION MADE FOR THE FIRST THREE QUARTERS
 OF THE STATE FISCAL YEAR, AND CREDIT OR DEBIT THE AMOUNT PAYABLE FOR THE
 FOURTH QUARTER AS APPROPRIATE IN DETERMINING  THAT  THE  PROPER  AMOUNTS
 HAVE BEEN PAID.
   § 3. Clause (G-2) of subparagraph (ii) of paragraph 1 of subdivision b
 of  section  1612  of  the  tax law, as added by section 1 of part DD of
 chapter 60 of the laws of 2016, is amended to read as follows:
   (G-2) Notwithstanding any provision to the  contrary,  when  a  vendor
 track is located within region six of development zone two as defined by
 section  thirteen  hundred  ten  of the racing, pari-mutuel wagering and
 breeding law and is located within Ontario  county,  such  vendor  track
 shall receive an additional commission at a rate equal to the percentage
 of  revenue wagered at the vendor track after payout for prizes pursuant
 to this chapter, which percentage shall be one hundred, less the sum  of
 the  percentages  of net revenue wagered at the vendor track retained by
 the commission for operation, administration, and procurement  purposes;
 and  the vendor's fee, marketing allowance and capital award paid to the
 vendor track pursuant to this chapter; and the effective tax  rate  paid
 on  all  gross gaming revenue paid by a gaming facility within Seneca or
 Wayne counties pursuant to section thirteen  hundred  fifty-one  of  the
 racing,  pari-mutuel  wagering and breeding law, provided, however, such
 additional commission shall be applied to revenue wagered at the  vendor
 track  after payout for prizes only while a gaming facility in Seneca or
 Wayne counties is open and operational pursuant to an operation  certif-
 icate  issued  pursuant  to  section  thirteen hundred thirty-one of the
 racing, pari-mutuel wagering and breeding law. The additional commission
 set forth in this clause shall be paid to the vendor track within  sixty
 days  after  the conclusion of the state fiscal year based on the calcu-
 lated percentage during the previous fiscal year.   NOTWITHSTANDING  THE
 FOREGOING  PROVISIONS  OF  THIS  CLAUSE, WHERE THE GAMING COMMISSION HAS
 MADE A DETERMINATION AND  ADOPTED  A  RESOLUTION  SPECIFYING  THAT  SUCH
 VENDOR  TRACK  SHOULD  RECEIVE THE ADDITIONAL COMMISSION PROVIDED FOR IN
 THIS CLAUSE ON A MORE TIMELY BASIS, SUCH RESOLUTION SHALL IMMEDIATELY BE

 S. 4287                             3
 
 DELIVERED TO THE DEPARTMENT AND THE DEPARTMENT SHALL TAKE SUCH ACTION AS
 IS NECESSARY TO ENSURE THAT SUCH ADDITIONAL COMMISSION SHALL BE PAID  TO
 SUCH VENDOR TRACK WITHIN FIFTEEN DAYS AFTER THE CONCLUSION OF EACH ANNU-
 AL QUARTER BASED ON THE CALCULATED PERCENTAGE DURING THE PREVIOUS ANNUAL
 QUARTER.  AT  THE  CONCLUSION  OF THE STATE FISCAL YEAR AND PRIOR TO THE
 PAYMENT OF THE ADDITIONAL COMMISSION MADE TO THE TRACK FOR THE PRECEDING
 FISCAL QUARTER, THE DEPARTMENT SHALL REVIEW THE TOTAL ADDITIONAL COMMIS-
 SION MADE FOR THE FIRST THREE QUARTERS OF THE  STATE  FISCAL  YEAR,  AND
 CREDIT OR DEBIT THE AMOUNT PAYABLE FOR THE FOURTH QUARTER AS APPROPRIATE
 IN DETERMINING THAT THE PROPER AMOUNTS HAVE BEEN PAID.
   § 4. This act shall take effect immediately, provided however that the
 provisions  of  sections  two and three of this act shall take effect on
 the first day of the quarter of the state fiscal  year  next  succeeding
 the  quarter  of  the  state  fiscal  year  during  which the resolution
 provided for in subdivision 24 of section 104 of the racing, pari-mutuel
 wagering and breeding law, as added by  section  one  of  this  act,  is
 adopted and transmitted.