S T A T E O F N E W Y O R K
________________________________________________________________________
3636
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 Ways and Means
AN ACT to amend the tax law, in relation to operational expenses of
certain gaming facilities; and to amend part I of chapter 61 of the
laws of 2017 amending the tax law relating to operational expenses of
certain gaming facilities, in relation to extending the provisions of
such part
THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:
Section 1. Subparagraph (i) of paragraph 1 of subdivision b of section
1612 of the tax law, as amended by section 1 of part R of chapter 39 of
the laws of 2019, is amended to read as follows:
(i) less ten percent of the total revenue wagered after payout for
prizes to be retained by the division for operation, administration, and
procurement purposes, provided, however, a vendor track located within
Oneida county, within fifteen miles of a Native American class III
gaming facility, that has maintained at least ninety percent of full-
time equivalent employees as they employed in the year two thousand
sixteen, may, for each quarter this subparagraph is effective, withhold
up to seventy-five percent of such funds for operational expenses
provided such vendor track has filed an affirmation with the gaming
commission certifying that this additional amount is necessary to raise
revenues to the same level as expenses during the previous quarter, AND
PROVIDED FURTHER, HOWEVER, THAT THE MAXIMUM VENDOR FEE FOR SUCH VENDOR
TRACK SHALL NOT EXCEED THE VENDOR FEE THAT SUCH VENDOR TRACK RECEIVED
DURING STATE FISCAL YEAR TWO THOUSAND FOURTEEN--TWO THOUSAND FIFTEEN AS
SUCH FEE IS ADJUSTED FOR HORSEMEN'S SHARE, MARKETING EXPENSES, CAPITAL
AWARDS AND ADMINISTRATIVE FEES;
§ 2. Section 3 of part I of chapter 61 of the laws of 2017 amending
the tax law relating to operational expenses of certain gaming facili-
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD08328-01-3
A. 3636 2
ties, as amended by chapter 143 of the laws of 2021, is amended to read
as follows:
§ 3. This act shall take effect immediately and shall expire and be
deemed repealed June 21, [2023] 2025.
§ 3. This act shall take effect immediately; provided that the amend-
ments to subparagraph (i) 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 of such subparagraph and shall be deemed to expire therewith.