N.Y. Racing, Pari-Mutuel Wagering and Breeding Law § 1011

§ 1011. Certain credit to off-track betting corporations. a. During\nthe days that a franchised corporation is simulcasting from a racetrack\nfacility operated by such franchised corporation and located in the\nfirst zone to a racetrack facility operated by such franchised\ncorporation located wholly within a city of one million or more, one\npercent of the total wagers placed at such receiving facility shall be\npaid to such city.\n b. During the days that a franchised corporation is simulcasting from\na facility located wholly within a city in the first zone to a racetrack\nfacility operated by such franchised corporation located partially\nwithin a city with a population in excess of one million and partially\nwithin a county, one-half percent of the total wagers placed at such\nreceiving facility shall be paid to such city and one-half percent of\nsuch wagers shall be paid to such county.\n