S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   5496
 
                        2019-2020 Regular Sessions
 
                           I N  A S S E M B L Y
 
                             February 12, 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 and the  racing,  pari-mutuel  wagering  and
   breeding  law,  in relation to the Catskill regional off-track betting
   corporation; and repealing certain provisions of the racing,  pari-mu-
   tuel wagering and breeding law relating thereto
 
   THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section 1. Paragraph 1 of subdivision a of section 1617-a of  the  tax
 law,  as  amended  by  section 1 of part SS of chapter 60 of the laws of
 2016, is amended to read as follows:
   (1) Aqueduct, [Monticello,] Yonkers, Finger Lakes,  and  Vernon  Downs
 racetracks;
   §  2. Paragraphs 3 and 4 of subdivision a of section 1617-a of the tax
 law, as added by section 1 of part SS of chapter 60 of the laws of 2016,
 are amended and a new paragraph 5 is added to read as follows:
   (3) a maximum of two  facilities,  which  shall  be  vendors  for  all
 purposes  under  this  article,  neither  to  exceed  one thousand video
 lottery gaming devices, established within region three of zone  one  as
 defined  by  section one thousand three hundred ten of the racing, pari-
 mutuel wagering and breeding law, one each  operated  by  a  corporation
 established pursuant to section five hundred two of the racing, pari-mu-
 tuel  wagering  and  breeding  law  in the Suffolk region and the Nassau
 region to be located within a facility authorized pursuant  to  sections
 one  thousand  eight  or  one  thousand  nine of the racing, pari-mutuel
 wagering and breeding law; [and]
   (4) Aqueduct racetrack, within the lottery terminal facility, pursuant
 to an agreement between the corporation established pursuant to  section
 five hundred two of the racing, pari-mutuel wagering and breeding law in
 the  Nassau  region and the operator of video lottery gaming at Aqueduct
 racetrack, when such agreement is approved by the gaming commission  and
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
              

                                                            LBD09501-01-9

 A. 5496                             2
 
 as long as such agreement is in place, and when such agreement is accom-
 panied  by  a  detailed  spending  plan  for the corporation established
 pursuant to section five hundred two of the racing, pari-mutuel wagering
 and  breeding  law  in  the Nassau region, which includes a plan for the
 timely payment of liabilities due to  the  franchised  corporation,  and
 when  such  video  lottery  devices  are hosted by the operator of video
 lottery gaming at Aqueduct racetrack on behalf of the corporation estab-
 lished pursuant to section five hundred two of the  racing,  pari-mutuel
 wagering  and  breeding law in the Nassau region in lieu of the develop-
 ment of a facility in Nassau county as authorized by paragraph three  of
 THIS  subdivision  [a  of  this  section]. Such agreement reached by the
 parties shall identify the agency principally responsible  for  funding,
 approving  or  undertaking  any  actions  of such agreement.   Provided,
 however, nothing in this paragraph shall infringe upon the rights of the
 corporation established pursuant to section  five  hundred  two  of  the
 racing,  pari-mutuel  wagering  and breeding law in the Nassau region to
 develop a facility pursuant to paragraph three of this subdivision  upon
 the expiration, termination, or withdrawal of such agreement[.]; AND
   (5)  A  MAXIMUM  OF  THREE  FACILITIES, WHICH SHALL BE VENDORS FOR ALL
 PURPOSES UNDER THIS ARTICLE, WITH A TOTAL OF ONE  THOUSAND  ONE  HUNDRED
 TEN  VIDEO  LOTTERY  GAMING  DEVICES  IN  THE COUNTY OF BROOME, CHEMUNG,
 CHENANGO, DELAWARE, ORANGE,  ROCKLAND,  DUTCHESS,  TOMPKINS,  PUTNAM  OR
 ULSTER  AND  TO  BE  OPERATED  BY  A CORPORATION ESTABLISHED PURSUANT TO
 SECTION FIVE HUNDRED TWO OF THE RACING, PARI-MUTUEL WAGERING AND  BREED-
 ING  LAW,  AND  LOCATED WITHIN A FACILITY AUTHORIZED PURSUANT TO SECTION
 ONE THOUSAND EIGHT OR ONE  THOUSAND  NINE  OF  THE  RACING,  PARI-MUTUEL
 WAGERING AND BREEDING LAW.
   § 3. Clause (G-1) of subparagraph (ii) of paragraph 1 of subdivision b
 of section 1612 of the tax law, as amended by chapter 175 of the laws of
 2013, is amended to read as follows:
   (G-1)  Notwithstanding  [clause]  CLAUSES (A) and (B) of this subpara-
 graph, when a video lottery gaming facility is located in  [either]  the
 county  of BROOME, CHEMUNG, CHENANGO, DELAWARE, ORANGE, ROCKLAND, DUTCH-
 ESS, TOMPKINS, PUTNAM, ULSTER, Nassau or Suffolk and is  operated  by  a
 corporation  established  pursuant  to  section  five hundred two of the
 racing, pari-mutuel wagering and breeding law at a rate  of  thirty-five
 percent  of  the  total  revenue  wagered at the vendor after payout for
 prizes pursuant to this chapter;
   § 4. Paragraph 2 of subdivision b of section 1612 of the tax  law,  as
 amended  by  section  1 of part OO of chapter 59 of the laws of 2014, is
 amended to read as follows:
   2. As consideration for the operation of a video lottery gaming facil-
 ity, the division, shall cause the investment in the racing industry  of
 a  portion  of the vendor fee received pursuant to paragraph one of this
 subdivision in the manner set forth  in  this  subdivision.    With  the
 exception of Aqueduct racetrack or a facility in the county of Nassau or
 Suffolk  operated  by a corporation established pursuant to section five
 hundred two of the racing, pari-mutuel wagering and breeding  law,  each
 such  track shall dedicate a portion of its vendor fees, received pursu-
 ant to clause (A), (B), (C), (D), (E), (F), or (G) of subparagraph  (ii)
 of paragraph one of this subdivision, for the purpose of enhancing purs-
 es at such track, in an amount equal to eight and three-quarters percent
 of  the  total  revenue  wagered  at  the vendor track after pay out for
 prizes.  ANY VIDEO LOTTERY GAMING FACILITY IN THE  CATSKILL  REGION,  AS
 DEFINED  IN  SECTION  FIVE  HUNDRED  NINETEEN OF THE RACING, PARI-MUTUEL
 WAGERING AND BREEDING LAW AND TO BE OPERATED  BY  A  CORPORATION  ESTAB-

 A. 5496                             3
 
 LISHED  PURSUANT  TO SECTION FIVE HUNDRED TWO OF THE RACING, PARI-MUTUEL
 WAGERING AND BREEDING LAW, SHALL DEDICATE A PORTION OF  ITS  VENDOR  FEE
 FOR THE PURPOSE OF ENHANCING PURSES AT MONTICELLO RACETRACK IN AN AMOUNT
 EQUAL  TO  EIGHT AND THREE-QUARTERS PERCENT OF THE TOTAL REVENUE WAGERED
 AT THE FACILITY AFTER PAY OUT FOR PRIZES. One percent of the gross purse
 enhancement amount, as required by this subdivision, shall  be  paid  to
 the  gaming  commission  to  be  used  exclusively to promote and ensure
 equine health and safety in New York. Any portion of such funding to the
 gaming commission unused during a fiscal year shall be returned  to  the
 video  lottery  gaming  operators on a pro rata basis in accordance with
 the amounts originally contributed by each operator and  shall  be  used
 for  the  purpose  of  enhancing  purses at such track. One and one-half
 percent of the gross purse enhancement amount at a  thoroughbred  track,
 as required by this subdivision, shall be paid to an account established
 pursuant  to section two hundred twenty-one-a of the racing, pari-mutuel
 wagering and breeding law to  be  used  exclusively  to  provide  health
 insurance for jockeys. In addition, with the exception of Aqueduct race-
 track  or  a  facility  in the county of Nassau or Suffolk operated by a
 corporation established pursuant to section  five  hundred  two  of  the
 racing,  pari-mutuel  wagering  and  breeding  law,  one and one-quarter
 percent of total revenue wagered at the vendor track after pay  out  for
 prizes, received pursuant to clause (A), (B), (C), (D), (E), (F), or (G)
 of  subparagraph  (ii)  of  paragraph  one of this subdivision, shall be
 distributed to the appropriate breeding fund for the  manner  of  racing
 conducted by such track.
   PROVIDED,  FURTHER, THAT AS ADDITIONAL CONSIDERATION FOR THE OPERATION
 OF VIDEO LOTTERY TERMINAL FACILITIES, THE  CATSKILL  REGIONAL  OFF-TRACK
 BETTING  CORPORATION  SHALL  MAINTAIN  THE  SAME NUMBER OF RACE DATES AT
 MONTICELLO RACETRACK BEING CONDUCTED AT THE TIME IT RECEIVES  A  LICENSE
 TO CONDUCT HARNESS RACE MEETINGS AT SUCH RACETRACK.
   Provided,  further,  that nothing in this paragraph shall prevent each
 track from entering into an agreement, not to exceed  five  years,  with
 the  organization  authorized  to  represent its horsemen to increase or
 decrease the portion of its vendor fee dedicated to enhancing purses  at
 such  track  during the years of participation by such track, or to race
 fewer dates than required herein.
   § 5. Section 1612 of the tax law is amended by adding a  new  subdivi-
 sion g to read as follows:
   G.  AS  CONSIDERATION FOR OPERATION OF A VIDEO LOTTERY GAMING FACILITY
 LOCATED IN THE COUNTY OF BROOME, CHEMUNG,  CHENANGO,  DELAWARE,  ORANGE,
 ROCKLAND,  DUTCHESS,  TOMPKINS,  PUTNAM,  OR  ULSTER,  AND OPERATED BY A
 CORPORATION ESTABLISHED PURSUANT TO SECTION  FIVE  HUNDRED  TWO  OF  THE
 RACING,  PARI-MUTUEL WAGERING AND BREEDING LAW, THE DIVISION SHALL CAUSE
 THE VENDOR'S FEE TO BE DISTRIBUTED AS  FOLLOWS  AFTER  THE  PAY  OUT  OF
 RACING  SUPPORT PAYMENTS: (1) TWENTY PERCENT SHALL BE TRANSFERRED TO THE
 COUNTY IN WHICH THE VENDOR FACILITY IS LOCATED; AND  (2)  THE  REMAINDER
 SHALL  BE  USED  FOR PAYMENT OF THE COSTS OF THE CORPORATION'S FUNCTIONS
 PURSUANT TO SECTION FIVE HUNDRED  SIXTEEN  OF  THE  RACING,  PARI-MUTUEL
 WAGERING  AND  BREEDING LAW, AND THE NET REVENUE REMAINING AFTER PAYMENT
 OF SUCH COSTS SHALL BE DIVIDED AMONG THE PARTICIPATING  COUNTIES  LISTED
 IN  THIS  PARAGRAPH ON THE BASIS OF POPULATION AS DEFINED IN PARAGRAPH B
 OF SUBDIVISION TWO OF SECTION FIVE HUNDRED SIXTEEN OF THE RACING,  PARI-
 MUTUEL WAGERING AND BREEDING LAW.
   §  6. Section 301 of the racing, pari-mutuel wagering and breeding law
 is amended by adding a new subdivision 6 to read as follows:

 A. 5496                             4
 
   6. THE BOARD SHALL HAVE THE POWER TO ISSUE LICENSES  TO  THE  CATSKILL
 REGIONAL OFF-TRACK BETTING CORPORATION OR TO A SUBSIDIARY OF SAID CORPO-
 RATION FOR THE PURPOSE OF CONDUCTING HARNESS RACE MEETINGS AT MONTICELLO
 RACETRACK  AND TO MAKE CAPITAL IMPROVEMENTS TO SAID TRACK, PROVIDED THAT
 SUCH  CORPORATION  MEETS  THE  TERMS  AND  CONDITIONS  FOR  LICENSURE AS
 PROVIDED UNDER THIS ARTICLE.  NOTWITHSTANDING THE PROVISIONS OF ARTICLES
 FIVE AND FIVE-A OF THIS CHAPTER, SAID CORPORATION SHALL BE DEEMED TO  BE
 A  HARNESS  RACING  CORPORATION  WITH  RESPECT  TO  PARI-MUTUEL WAGERING
 CONDUCTED AT SAID TRACK PURSUANT TO THIS CHAPTER, EXCEPT THAT NET REVEN-
 UES DERIVED FROM SUCH PARI-MUTUEL WAGERING SHALL  BE  DISTRIBUTED  AMONG
 THE  COUNTIES THAT PARTICIPATE IN SUCH CORPORATION ON THE BASIS OF POPU-
 LATION, AS DEFINED AS THE TOTAL POPULATION IN EACH PARTICIPATING  COUNTY
 SHOWN  BY  THE LATEST PRECEDING DECENNIAL FEDERAL CENSUS OF THE CALENDAR
 YEAR IN WHICH SUCH DISTRIBUTION IS TO BE MADE.
   § 7. The opening paragraph of subdivision 1  of  section  527  of  the
 racing,  pari-mutuel  wagering and breeding law, as amended by section 4
 of part BB of chapter 60 of the laws of 2016,  is  amended  to  read  as
 follows:
   The  disposition  of the retained commission from pools resulting from
 regular, multiple or exotic bets, as the case may be, whether placed  on
 races  run  within  a  region  or  outside a region, conducted by racing
 corporations, harness racing associations or corporations, quarter horse
 racing associations or corporations or races run outside the state shall
 be governed by the tables in paragraphs a and b of this subdivision. The
 rate denominated "state tax" shall represent the rate  of  a  reasonable
 tax imposed upon the retained commission for the privilege of conducting
 off-track  pari-mutuel  betting, which tax is hereby levied and shall be
 payable in the manner set forth in this section. Each off-track  betting
 corporation  shall  pay  to  the  gaming commission as a regulatory fee,
 which fee is hereby levied, six-tenths of one percent of the total daily
 pools of such  corporation.  Each  corporation  shall  also  pay  twenty
 percent  of  the  breaks  derived  from  bets on harness races and fifty
 percent of the breaks derived from bets on all other races to the  agri-
 culture  and  New  York State horse breeding and development fund and to
 the thoroughbred breeding  and  development  fund,  the  total  of  such
 payments  to  be  apportioned  fifty  percent to each such fund. For the
 purposes of this section, the New York city, Suffolk,  Nassau,  and  the
 Catskill  regions  shall constitute a single region and any thoroughbred
 track located within the Capital District region shall be deemed  to  be
 within  such  single  region. A "regional meeting" shall refer to either
 harness or thoroughbred meetings, or  both,  except  that  a  franchised
 corporation  shall  not be a regional track for the purpose of receiving
 distributions from bets on thoroughbred races conducted by  a  thorough-
 bred  track in the Catskill region conducting a mixed meeting.  With the
 exception of a harness racing association or corporation first  licensed
 to  conduct pari-mutuel wagering at a track located in Tioga [or], Sara-
 toga OR SULLIVAN county after January first, two thousand  five,  racing
 corporations  first licensed to conduct pari-mutuel racing after January
 first, nineteen hundred eighty-six or a harness  racing  association  or
 corporation  first  licensed  to conduct pari-mutuel wagering at a track
 located in Genesee County after January first, two  thousand  five,  and
 quarter  horse  tracks  shall not be "regional tracks"; if there is more
 than one harness track within a region, such tracks shall evenly  divide
 payments  made  pursuant  to  the  tables  in paragraphs a and b of this
 subdivision when neither track is running. In the event a  track  elects
 to  reduce  its  retained  percentage from any or all of its pari-mutuel

 A. 5496                             5
 
 pools, the payments to the track holding the race and the regional track
 required by paragraphs a and b of this subdivision shall be  reduced  in
 proportion to such reduction. Nothing in this section shall be construed
 to authorize the conduct of off-track betting contrary to the provisions
 of section five hundred twenty-three of this article.
   §  8.  Section  509-a of the racing, pari-mutuel wagering and breeding
 law, as added by chapter 681 of the laws of 1989, the opening  paragraph
 as  amended  by  chapter  346 of the laws of 1990, is amended to read as
 follows:
   § 509-a. Capital acquisition fund. 1. The corporation may  create  and
 establish  a  capital  acquisition fund for the purpose of financing the
 acquisition, construction or equipping of offices, facilities  or  prem-
 ises  of the corporation. Such capital acquisition fund shall consist of
 (i) the amounts specified pursuant to  subdivision  three-a  of  section
 five hundred thirty-two of this chapter; and (ii) contributions from the
 corporation's pari-mutuel wagering pools, subject to the following limi-
 tations:
   [(1)] A. no contribution shall exceed the amount of one percent of the
 total  pari-mutuel  wagering pools for the quarter in which the contrib-
 ution is made;
   [(2)] B. no contribution shall reduce  the  amount  of  quarterly  net
 revenues,  exclusive of surcharge revenues, to an amount less than fifty
 percent of such net revenues; and
   [(3)] C. the balance of the fund shall not exceed the  lesser  of  one
 percent  of  total  pari-mutuel  wagering  pools for the previous twelve
 months or the undepreciated value of the corporation's offices,  facili-
 ties and premises.
   2.  NOTWITHSTANDING  ANY  OTHER  PROVISION OF LAW OR REGULATION TO THE
 CONTRARY, FUNDS IN THE CATSKILL OFF-TRACK BETTING CORPORATION'S  CAPITAL
 ACQUISITION FUND ESTABLISHED PURSUANT TO THIS SECTION SHALL BE AVAILABLE
 TO  THE  CATSKILL  OFF-TRACK  BETTING CORPORATION FOR CORPORATE PURPOSES
 PURSUANT TO THIS SECTION UNTIL THE FUND HAS BEEN EXHAUSTED.
   § 9. Subdivision 2 of section 529 of the racing, pari-mutuel  wagering
 and breeding law is amended to read as follow:
   2.  [Ninety-five  percent  of  the  balance  of such account remaining
 unclaimed as of the last day of February of such year shall be  paid  to
 the state tax commission by March fifteenth. On or before April tenth of
 each  year  the  balance of such account and any other unclaimed amounts
 received in the course of conducting off-track betting shall be paid  by
 such  corporation to the state tax commission. A penalty of five percent
 and interest at the rate of one percent per month from the due  date  to
 the  date  of  payment  of  the unclaimed balance due March fifteenth or
 April tenth, as the case may be, shall be payable in case  such  balance
 is  not  paid  when  due.  Such  amounts,  interest  and  penalties when
 collected by the state tax commission shall be deposited into the gener-
 al fund of the state treasury.] THE BALANCE OF  SUCH  ACCOUNT  REMAINING
 UNCLAIMED  AS  OF  APRIL  FIRST OF SUCH YEAR SHALL BE TRANSFERRED TO THE
 REGIONAL CORPORATION'S OPERATING ACCOUNT AND MAY BE USED FOR ANY  CORPO-
 RATE PURPOSES.
   §  10. Clause (E) of subparagraph 5 of paragraph b of subdivision 1 of
 section 1016 of the racing, pari-mutuel wagering  and  breeding  law  is
 REPEALED and clause (F) is relettered clause (E).
   §  11. Clause (F) of subparagraph 6 of paragraph b of subdivision 1 of
 section 1016 of the racing, pari-mutuel wagering  and  breeding  law  is
 REPEALED and clause (G) is relettered clause (F).

 A. 5496                             6
 
   §  12. Subdivision 2 of section 1017 of the racing, pari-mutuel wager-
 ing and breeding law is REPEALED.
   § 13. Subdivision 1 of section 519 of the racing, pari-mutuel wagering
 and  breeding  law, paragraph e as amended by chapter 260 of the laws of
 1987, paragraphs f, g and h as amended by chapter 125  of  the  laws  of
 1997, is amended to read as follows:
   1.  "Region."  One or more of the following named regions comprised of
 the counties indicated:
   a. Suffolk: Suffolk county;
   b. Nassau: Nassau county;
   c. [New York city: the five counties comprising the city of New York;
   d.] Catskill: Broome, Chemung, Chenango, Delaware,  Orange,  Rockland,
 Sullivan,  Tioga,  Dutchess,  Tompkins,  Westchester,  Putnam and Ulster
 counties;
   [e.] D. Capital District: Albany, Clinton, Columbia, Cortland,  Essex,
 Franklin, Fulton, Greene, Hamilton, Herkimer, Madison, Montgomery, Onei-
 da,  Otsego, Rensselaer, Saratoga, Schenectady, Schoharie, St. Lawrence,
 Warren and Washington counties;
   [f.] E. Central: Lewis and Onondaga counties;
   [g.] F. Western:  Allegany,  Cattaraugus,  Cayuga,  Chautauqua,  Erie,
 Genesee, Jefferson, Livingston, Monroe, Niagara, Ontario, Orleans, Oswe-
 go, Schuyler, Seneca, Steuben, Wayne, Wyoming and Yates counties;
   [h.] G. Notwithstanding the other provisions of this subdivision, when
 and  if  the  Central  regional  off-track betting corporation is estab-
 lished, it shall include, in addition to the counties  listed  in  para-
 graph  [f] E OF THIS SUBDIVISION, the following: Cayuga, Chenango, Cort-
 land, Franklin, Herkimer, Jefferson, Madison, Oneida, Oswego, Otsego and
 Tompkins counties.
   § 14. The racing, pari-mutuel wagering and breeding law is amended  by
 adding  four  new  sections  517-a,  517-b,  517-c  and 517-d to read as
 follows:
   § 517-A. CATSKILL OFF-TRACK BETTING CORPORATION SITE APPROVAL.  1. THE
 PURCHASE OR LEASE OF ANY PROPERTY TO BE USED IN WHOLE OR IN PART  AS  AN
 OFF-TRACK BETTING FACILITY BY THE CATSKILL OFF-TRACK BETTING CORPORATION
 IN  THE  CITY  OF  NEW  YORK SHALL BE CONDITIONED ON THE APPROVAL OF THE
 MAYOR OF THE CITY OF NEW YORK; AND  WITH  RESPECT  TO  A  BRANCH  OFFICE
 LOCATED  WHOLLY  OR  PARTLY WITHIN A BOROUGH OF THE CITY, APPROVAL SHALL
 ALSO BE REQUIRED BY SUCH BOROUGH PRESIDENT OR THEIR DESIGNEE.  THE MAYOR
 OR BOROUGH PRESIDENT'S FAILURE TO ACT WITHIN THIRTY DAYS OF NOTIFICATION
 IN WRITING OF A PROPOSED SITE SHALL BE DEEMED TO  BE  APPROVAL  OF  SUCH
 SITE.
   2.  NOTWITHSTANDING  SUBDIVISION  ONE OF THIS SECTION, THE PURCHASE OR
 LEASE OF ANY PROPERTY TO BE USED IN WHOLE OR IN  PART  AS  AN  OFF-TRACK
 BETTING  FACILITY  BY  THE CATSKILL OFF-TRACK BETTING CORPORATION IN THE
 CITY OF NEW YORK WHICH INCLUDES OR IS LOCATED WITHIN A FIVE MILE  RADIUS
 OF  A  SITE  THAT WAS APPROVED PRIOR TO DECEMBER SIXTH, TWO THOUSAND TEN
 SHALL NOT REQUIRE APPROVAL OF THE MAYOR OR BOROUGH PRESIDENT.
   § 517-B. CATSKILL OFF-TRACK BETTING CORPORATION;  COLLECTIVE  BARGAIN-
 ING. NOTWITHSTANDING ANY OTHER PROVISIONS OF LAW, RULE, OR REGULATION TO
 THE CONTRARY, TO THE EXTENT THAT CATSKILL OFF-TRACK BETTING OPENS FACIL-
 ITIES  WITHIN  ONE  OF THE BOROUGHS OF THE CITY OF NEW YORK TO ENGAGE IN
 OFF-TRACK BETTING OR THE SUPPORT STAFF THEREOF, SUCH  CORPORATION  SHALL
 RECOGNIZE  THE  COLLECTIVE BARGAINING REPRESENTATIVE OF THE EMPLOYEES OF
 THE NEW YORK CITY OFF-TRACK BETTING CORPORATION AS  OF  DECEMBER  SIXTH,
 TWO  THOUSAND TEN, AND SHALL ABIDE BY AGREEMENTS NEGOTIATED BETWEEN SUCH
 REPRESENTATIVE  AND  CATSKILL  OFF-TRACK  BETTING  CORPORATION.  NOTHING

 A. 5496                             7
 
 CONTAINED  IN  THIS SECTION SHALL BE CONSTRUED TO DIMINISH THE RIGHTS OF
 EMPLOYEES PURSUANT TO PARAGRAPH (E) OF SUBDIVISION ONE  OF  SECTION  TWO
 HUNDRED NINE-A OF THE CIVIL SERVICE LAW.
   §  517-C.  CATSKILL  OFF-TRACK  BETTING  CORPORATION; REPORTING. ON OR
 BEFORE DECEMBER THIRTY-FIRST, TWO THOUSAND NINETEEN, THE  CATSKILL  OFF-
 TRACK  BETTING  CORPORATION  SHALL  SUBMIT  TO  THE  COMMISSION A REPORT
 SETTING FORTH: 1. THE CORPORATION'S OPERATIONS  AND  ACCOMPLISHMENTS  TO
 DATE; 2.  THE CORPORATION'S RECEIPTS AND EXPENDITURES IN ACCORDANCE WITH
 CATEGORIES OR CLASSIFICATIONS ESTABLISHED BY THE CORPORATION FOR ITS OWN
 OPERATING  AND  CAPITAL OUTLAY PURPOSES; 3. THE CORPORATION'S ASSETS AND
 LIABILITIES AT THE TIME OF SUCH REPORT,  INCLUDING  A  SCHEDULE  OF  ITS
 BONDS,  NOTES, OR OTHER OBLIGATIONS AND THE STATUS OF RESERVES, DEPRECI-
 ATIONS, SPECIAL, SINKING, OR OTHER FUNDS; AND 4.  IDENTITIES  OF  BRANCH
 OFFICES  BEING  PLANNED OR IN THE PROCESS OF BEING CONSTRUCTED OR OTHER-
 WISE ESTABLISHED AND BRANCH OFFICES THAT HAVE BEEN CONSTRUCTED OR ESTAB-
 LISHED.
   § 517-D. DEBTS OF  PREVIOUSLY  ESTABLISHED  OFF-TRACK  BETTING  CORPO-
 RATIONS.  NOTWITHSTANDING  ANY  OTHER  PROVISIONS OF LAW, RULE, OR REGU-
 LATION TO THE CONTRARY, THE DEBTS AND OBLIGATIONS OF THE NEW  YORK  CITY
 OFF-TRACK  BETTING CORPORATION SHALL NOT TRANSFER BY OPERATION OF LAW OR
 OTHERWISE TO THE CATSKILL OFF-TRACK BETTING CORPORATION.
   § 15. Subdivisions 3 and 7 of section 532 of the  racing,  pari-mutuel
 wagering  and  breeding  law,  the opening paragraph of subdivision 3 as
 amended and subdivision 7 as added by chapter 115 of the laws  of  2008,
 subparagraph (v) of paragraph b of subdivision 3 as added by chapter 286
 of  the laws of 1985 and subparagraph (vi) of paragraph b of subdivision
 3 as amended by chapter 201 of the laws of 2017, are amended to read  as
 follows:
   3. The revenues received from any surcharge imposed by subdivision one
 of  this  section,  plus  the  breaks,  shall be distributed monthly, as
 follows:
   a. Fifty per centum SHALL BE RETAINED BY THE REGIONAL CORPORATION  AND
 TWENTY-FIVE PER CENTUM to such city, or to the counties and cities enti-
 tled  to  receive  revenues  from  the  regional corporation pursuant to
 section five hundred sixteen of this chapter and in the same  proportion
 as provided therein, or to an off-track betting operator; and
   b. The balance as follows:
   (i) 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 thou-
 sand, BUT LESS THAN ONE MILLION, to such city;
   (ii) 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;
   (iii) where the track conducting the race on which the bet was  placed
 is  located  partially  within a city with a population in excess of one
 million and partially within a county, [twenty-five per centum  of  such
 balance to the city and the remainder] to the county; and
   (iv)  where  the track conducting the race on which the bet was placed
 is located outside the state, in the same manner as described  in  para-
 graph a of this subdivision.
   (v)  where  the track conducting the race is located in a thoroughbred
 special betting district and is simulcasting  pursuant  to  section  one
 thousand  eight  of  this chapter outside such special betting district,
 ninety per centum to the off-track betting operator and ten  per  centum
 to the county in which such track is located.

 A. 5496                             8
 
   (vi)  for  the period of September first, two thousand seventeen until
 August  thirty-first,  two  thousand  twenty-two  and  where  the  track
 conducting  the  race  on  which  the  bet was placed is a harness track
 located in the county of Erie, to such track.
   7.  Notwithstanding  any other provision of this section, any payments
 otherwise payable to a city with a population of one  million  or  more,
 [pursuant  to  this  section,  other than payments] pursuant to subpara-
 graphs (i) and (iii)  of  paragraph  b  of  subdivision  three  of  this
 section,  shall be payable to the corporation and shall be available for
 its corporate purposes, AND MAY BE DISTRIBUTED AS NET  REVENUE  PURSUANT
 TO SECTION FIVE HUNDRED SIXTEEN OF THIS CHAPTER.
   §  16.  This act shall take effect on the thirtieth day after it shall
 have become a law.