§ 1007. Simulcasts track to track. 1. The commission may authorize and
approve one or more applications for a license by any harness racing
association or corporation, or thoroughbred racing corporation as
provided in section one thousand three of this article to provide for
the simulcast of horse races for wagering purposes from a track operated
by any association or corporation that conducts a pari-mutuel race
meeting under this chapter to a receiving track operated by any
association or corporation applying for such license except it shall not
be applicable when a thoroughbred track in zone two simulcasts to a
thoroughbred track in zone one, provided, however, that no application
shall be approved by the commission:

a. that the commission determines may cause any reduction of the total
number of racing events conducted on an annual or daily basis at the
receiving track; and

b. without a written agreement between the receiving track or
corporation applying for such license and the sending track and a letter
of consent to such agreement from any racing association or corporation
that operates another track within the simulcast district in which the
receiving track is located, and is conducting a race meeting during the
period for which simulcasting is proposed; provided, however, that such
consent shall not be withheld if the receiving track is more than thirty
miles from such other track. Such period shall be defined as a
twenty-four hour day from midnight to midnight. For those tracks located
in the city of New York or the county of Westchester or Nassau, such
period shall be limited to the same time of day defined as afternoon
against afternoon and evening against evening.

2. Every racing association or corporation authorized to accept wagers
on simulcast racing events pursuant to subdivision one of this section
shall be subject to all appropriate provisions of this chapter pursuant
to the conduct of a race meeting by such association or corporation
except as provided in subdivision three of this section.

3. Notwithstanding any inconsistent provisions of this chapter, the
sums retained by any receiving track from the total deposits in pools
wagered on simulcast racing events as provided in subdivision one of
this section shall be equal to the retained percentages applicable to
the sending track.

a. Of the sums retained by the receiving track from simulcast pools
the pari-mutuel tax shall be levied at the lower of the pari-mutuel tax
rate in effect on December thirty-first, nineteen hundred ninety-three
at the receiving track, plus ten percent of the breaks or the following
rates: two percent of simulcast pools generated by regular wagers, two
and one-half percent of simulcast pools generated by multiple wagers,
and seven percent of simulcast pools generated by exotic and super
exotic wagers, plus ten percent of the breaks.

b. Of the sums retained by the receiving track as provided in this
subdivision, an amount equal to one percent of daily pools derived from
bets on simulcasts of harness races shall be paid to the agriculture and
New York state breeding and development fund, and an amount equal to
one-half of one percent of daily pools derived from bets on simulcasts
of running races shall be paid to the New York state thoroughbred
breeding and development fund.

c. Of the sums retained by the receiving track as provided in this
subdivision, an amount as determined through agreement between the
sending and receiving tracks shall be distributed to the sending track.

d. (i) Of the sums retained by a receiving track located in
Westchester County, two and one-half percent of total pools shall be
used exclusively for increasing purses to be awarded at races conducted
by such receiving track.

(ii) Of the sums retained by other receiving tracks while such tracks
are conducting a race meeting, fifty percent of the net amounts
remaining after payments required in this section and fifty percent of
the net amounts derived from all simulcasting authorized by chapter two
hundred eighty-one of the laws of nineteen hundred ninety-four and other
such direct expenses as are necessary to provide the track-to-track
program but excluding charges for depreciation, administration overhead
expenses, taxes not directly related to such program and management fees
shall be used exclusively for increasing purses awarded at races
conducted by such receiving track. Nothing in this section shall
preclude the right of a horsemen's organization representing owners and
trainers at the receiving track from entering into an agreement with
such receiving track to provide for an audit or other such verification
of such net amounts available for purses.

(iii) Of the sums retained by a receiving track located in Westchester
county on races received from a franchised corporation, for the period
commencing January first, two thousand eight and continuing through June
thirtieth, two thousand twenty-four, the amount used exclusively for
purses to be awarded at races conducted by such receiving track shall be
computed as follows: of the sums so retained, two and one-half percent
of the total pools. Such amount shall be increased or decreased in the
amount of fifty percent of the difference in total commissions
determined by comparing the total commissions available after July
twenty-first, nineteen hundred ninety-five to the total commissions that
would have been available to such track prior to July twenty-first,
nineteen hundred ninety-five.

e. If an admission fee is charged at a receiving track, such fee shall
be subject to state and local admission taxes at the rate applicable to
the receiving track pursuant to this chapter.

f. The payment of the state tax imposed by this section shall be made
to the commissioner of taxation and finance at such regular intervals as
the commissioner of taxation and finance may require, and shall be
accompanied by a report, under oath, that sets forth such information as
the commissioner of taxation and finance may require. A penalty of five
percent and interest at the rate of one percent per month from the date
the report is required to be filed to the date of payment of the tax
shall be payable in case any tax imposed by this section is not paid
when due. If the commissioner of taxation and finance determines that
any moneys received under this paragraph were paid in error, such
commissioner may cause the same to be refunded without interest out of
any moneys collected thereunder, provided an application therefor is
filed with such commissioner within one year from the time the erroneous
payment was made. Such taxes, interest and penalties when collected,
after the deduction of refunds of taxes erroneously paid, shall be paid
by the commissioner of taxation and finance into the general fund of the
state treasury.

g. Any harness racing or association or corporation, or thoroughbred
racing corporation authorized pursuant to this section shall pay to the
commission as a regulatory fee, which fee is hereby levied, six-tenths
of one percent of the total daily pari-mutuel pools.

3-a. Notwithstanding any inconsistent provision of this chapter, of
the sums received by a sending track, a portion shall be distributed to
purses in accordance with a written agreement between the racing
association or corporation operating such track and the horsemen's
organization representing owners and trainers at such track, as
determined by the commission. In the absence of such an agreement, fifty
percent of the sums received by a sending track shall be distributed to
purses.

4. Any simulcasts between a sending and receiving track as provided in
this section shall result in the combination of all wagers placed at the
receiving track with wagers placed at the sending track so as to produce
common pari-mutuel betting pools for the calculation of odds and the
determination of payouts from such pool, which payout shall be the same
for all winning tickets, irrespective of whether a wager is placed at a
sending track or a receiving track.

5. No racing association or corporation shall transmit a simulcast
signal of its events to any receiving track:

a. that is conducting a race meeting of the same type of racing during
the same time that racing is being conducted at the sending track,
provided, however, that the commission may establish conditions to
authorize the acceptance of wagers of a sending track during a race
meeting of the same type of racing as special events in the best
interests of racing or as other events that the commission determines to
be in the best interests of racing provided, however, that the conduct
of such other events shall be subject to an agreement between the
receiving track and the horsemen's organization representing owners and
trainers at such track;

b. unless such signal from the sending track has been made available
to all authorized receiving tracks, except when the sending track is
located within the same county as the receiving track; and

c. except for a harness track located in a harness special betting
district, unless such signal from the sending track has been made
available to a reasonable number of off-track betting branch offices, as
authorized in accordance with section one thousand eight of this
article, located in the same betting region as the receiving track.
Provided, however, that for a receiving track located in Westchester
county, such signal shall also be made available to a reasonable number
of branch offices of the New York city off-track betting corporation;
and

d. except for a harness track located in a harness special betting
district, no track shall be permitted to receive a signal from a sending
track unless it has made available its simulcast signal to a reasonable
number of off-track betting branch offices of each off-track betting
corporation authorized to accept wagers on its races under reasonable
terms and conditions agreeable to the parties. Simulcast transmissions
into a track located within Suffolk county shall be prohibited.