Section 11-2302. Distribution of revenues

The revenues received from the
  surcharge imposed by this chapter, plus the breaks, shall be distributed
  monthly as follows:
    (a) fifty percent to New York city, or  to  the  counties  and  cities
  entitled  to  receive  revenues  from  the  regional  off-track  betting
  corporation pursuant to section five  hundred  sixteen  of  the  racing,
  pari-mutuel  wagering  and  breeding  law  and in the same proportion as
  provided therein, or to an off-track betting operator; and  the  balance
  as follows:
    (b) where the track conducting the race on which the bet was placed is
  located  within  a  city  with  a  population  in  excess of one hundred
  thousand, to such city;
    (c) where the track conducting the race on which the bet was placed is
  not located within a city with a population in  excess  of  one  hundred
  thousand, to the county in which such track is located;
    (d) where the track conducting the race on which the bet was placed is
  located  partially  within  New York city and partially within a county,
  twenty-five percent of such balance to the city and the remainder to the
  county; and
    (e) where the track conducting the race on which the bet was placed is
  located  outside  the  state,  in  the  same  manner  as  set  forth  in
  subdivision (a) of this section.