Section 1007. Simulcasts track to track

1. The board 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 which is conducting 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 throughbred track in zone two is simulcasting to  a
  thoroughbred  track  in zone one, provided, however, that no application
  shall be approved by the board:
    a. That it 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
  which 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  per  centum  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 per centum of the breaks.
    b. Of the sums retained by the receiving track  as  provided  in  this
  subdivision,  an amount equal to six-tenths of one per centum and, after
  April first, nineteen hundred eighty-six, an amount  equal  to  one  per
  centum  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 per centum 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 per centum 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  per  centum  of  the  net  amounts
  remaining  after  payments required in this section and fifty per centum
  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 is 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 ten, 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, which sets forth  such  information
  as  the  commissioner  of taxation and finance may require. A penalty of
  five per centum and interest at the rate of one  per  centum  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 the 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
  racing and wagering board as a  regulatory  fee,  which  fee  is  hereby
  levied,  fifty  hundredths 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 board. In the absence of such an agreement, fifty per
  centum 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 board 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 board 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.