S T A T E O F N E W Y O R K
________________________________________________________________________
3591
2023-2024 Regular Sessions
I N A S S E M B L Y
February 3, 2023
___________
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 additional vendor fee
for a certain track located within Oneida county
THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:
Section 1. Clause (B) of subparagraph (iii) of paragraph 1 of subdivi-
sion b of section 1612 of the tax law, as added by section 1 of part EE
of chapter 59 of the laws of 2019, is amended to read as follows:
(B) for a vendor track that is located within Oneida county, within
fifteen miles of a Native American class III gaming facility, such addi-
tional vendor fee shall be six and four-tenths percent of the total
revenue wagered at the vendor after payout for prizes pursuant to this
chapter. [The vendor track shall forfeit this additional vendor fee for
any time period that the vendor track does not maintain at least ninety
percent of full-time equivalent employees as they employed in the year
two thousand sixteen.]
§ 2. This act shall take effect immediately; provided that the amend-
ments to clause (B) of subparagraph (iii) of paragraph 1 of subdivision
b of section 1612 of the tax law made by section one of this act shall
not affect the expiration and repeal of such clause and shall expire and
be deemed repealed therewith.
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD04781-01-3