S T A T E O F N E W Y O R K
________________________________________________________________________
4462
2019-2020 Regular Sessions
I N A S S E M B L Y
February 4, 2019
___________
Introduced by M. of A. PRETLOW -- read once and referred to the Commit-
tee on Racing and Wagering
AN ACT to amend the tax law, in relation to the distribution of the
additional vendor's marketing allowance by any operator of a racetrack
located in the county of Westchester
THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:
Section 1. Subparagraph (iii) of paragraph 1 of subdivision b of
section 1612 of the tax law, as separately amended by chapters 174 and
175 of the laws of 2013, is amended to read as follows:
(iii) less an additional vendor's marketing allowance at a rate of ten
percent for the first one hundred million dollars annually and eight
percent thereafter of the total revenue wagered at the vendor track
after payout for prizes to be used by the vendor track for the marketing
and promotion and associated costs of its video lottery gaming oper-
ations and pari-mutuel horse racing operations, as long as any such
costs associated with pari-mutuel horse racing operations simultaneously
encourage increased attendance at such vendor's video lottery gaming
facilities, consistent with the customary manner of marketing comparable
operations in the industry and subject to the overall supervision of the
division; provided, however, that the additional vendor's marketing
allowance shall not exceed eight percent in any year for any operator of
a racetrack located in the county of Westchester or Queens; provided,
however, a vendor track that receives a vendor fee pursuant to clause
(G) of subparagraph (ii) of this paragraph shall not receive the addi-
tional vendor's marketing allowance; provided, however, except for a
vendor track located west of State Route 14 from Sodus Point to the
Pennsylvania border within New York shall continue to receive a market-
ing allowance of ten percent on total revenue wagered at the vendor
track after payout for prizes in excess of one hundred million dollars
annually provided, however, a vendor that receives a vendor fee pursuant
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD04969-01-9
A. 4462 2
to clause (G-1) of subparagraph (ii) of this paragraph shall receive an
additional marketing allowance at a rate of ten percent of the total
revenue wagered at the video lottery gaming facility after payout for
prizes. [In establishing the vendor fee,] THE ADDITIONAL VENDOR'S
MARKETING ALLOWANCE FOR ANY OPERATOR OF A RACETRACK LOCATED IN THE COUN-
TY OF WESTCHESTER EXPENDED BY SUCH OPERATOR FOR MARKETING SHALL NOT
EXCEED EIGHT PERCENT OF THE TOTAL REVENUE WAGERED AT THE VENDOR TRACK
AFTER PAYOUT FOR PRIZES PURSUANT TO THIS CHAPTER IN ANY YEAR AND THE
REMAINDER OF SUCH ADDITIONAL VENDOR'S MARKETING ALLOWANCE FOR SUCH OPER-
ATOR CALCULATED PURSUANT TO THIS SUBDIVISION, NOT TO EXCEED TWENTY-FIVE
MILLION DOLLARS ANNUALLY, SHALL BE PAID BY SUCH OPERATOR TO THE YONKERS
CITY SCHOOL DISTRICT BOARD OF EDUCATION IN QUARTERLY PAYMENTS COMMENCING
JULY FIRST, TWO THOUSAND EIGHTEEN TO SUPPORT AND MAINTAIN EDUCATIONAL
PROGRAMS ESTABLISHED PURSUANT TO THE SETTLEMENT AGREEMENT DATED JANUARY
THIRTY-FIRST, TWO THOUSAND TWO IN UNITED STATES OF AMERICA V. YONKERS
BOARD OF EDUCATION. NOTWITHSTANDING ANY OTHER PROVISION OF LAW, RULE OR
REGULATION TO THE CONTRARY, SUCH AMOUNT PROVIDED PURSUANT TO THIS SUBDI-
VISION SHALL BE IN ADDITION TO ANY ANNUAL MAINTENANCE OF EFFORT REQUIRE-
MENT IMPOSED ON THE STATE OR CITY OF YONKERS.
§ 2. This act shall take effect July 1, 2020.