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

§ 1011. Certain credit to off-track betting corporations. a. During\nthe period that a franchised corporation is simulcasting from a facility\noperated by such franchised corporation in the second zone as defined in\nsection two hundred forty-seven of this chapter to a facility operated\nby such franchised corporation pursuant to section one thousand seven of\nthis chapter, any off-track betting corporation operating in a county in\nwhich such association maintains a racetrack shall receive a credit of\ntwenty-five per centum of the state taxes due pursuant to section five\nhundred twenty-seven of this chapter on wagers placed on races conducted\nby such association, provided that such corporation has entered into an\nagreement with the employee organization representing the employees of\nsuch corporation in which it has agreed not to reduce its workforce as a\nresult of such simulcasting.\n b. During the days that a franchised corporation is simulcasting from\na racetrack facility operated by such franchised corporation and located\nin the first zone to a racetrack facility operated by such franchised\ncorporation located wholly within a city of one million or more, one per\ncentum of the total wagers placed at such receiving facility shall be\npaid to such city.\n c. 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 per centum of the total wagers placed at such\nreceiving facility shall be paid to such city and one-half per centum of\nsuch wagers shall be paid to such county.\n