Section 532. Surcharge on off-track winnings; disposition of revenues

1.
  Notwithstanding any other provision  of  law,  each  regional  off-track
  betting  corporation,  or  off-track betting operator, including the New
  York city off-track betting corporation,  conducting  off-track  betting
  shall  impose  a  surcharge  of  five  per  centum  on  the  portion  of
  pari-mutuel wagering pools distributable to persons having  placed  bets
  at off-track betting facilities located within such region. The revenues
  derived from such surcharge, plus the breaks, shall be held separate and
  apart  from  any  amounts  otherwise  authorized  to  be  retained  from
  pari-mutuel pools. Such  surcharge  is  hereby  levied  subject  to  the
  conditions  set  forth  in  this  subdivision  and  article  ten of this
  chapter.
    3. The revenues received from any surcharge imposed by subdivision one
  of this section, plus the  breaks,  shall  be  distributed  monthly,  as
  follows:
    a.  Fifty  per  centum  to  such  city,  or to the counties and cities
  entitled to receive revenues from the regional corporation  pursuant  to
  section  five hundred sixteen of this chapter and in the same proportion
  as provided therein, or to an off-track betting operator; and
    b. The balance as follows:
    (i) 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;
    (ii)  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;
    (iii)  where the track conducting the race on which the bet was placed
  is located partially within a city with a population in  excess  of  one
  million  and  partially  within a county, twenty-five per centum of such
  balance to the city and the remainder to the county; and
    (iv) where the track conducting the race on which the bet  was  placed
  is  located  outside  the  state,  in  the  same  manner as described in
  paragraph a of this subdivision.
    (v) where the track conducting the race is located in  a  thoroughbred
  special  betting  district  and  is simulcasting pursuant to section one
  thousand eight of this chapter outside such  special  betting  district,
  ninety  per  centum to the off-track betting operator and ten per centum
  to the county in which such track is located.
    (vi) for the period of  September  first,  two  thousand  seven  until
  August  thirty-first, two thousand twelve and where the track conducting
  the race on which the bet was placed is a harness track located  in  the
  county of Erie, to such track.
    3-a.  Such  five  per  centum  surcharge  herein  provided  is  hereby
  increased by a supplemental one per centum surcharge on the  portion  of
  pari-mutuel  wagering  pools  of  multiple, exotic and super exotic bets
  distributable  to  persons  having  placed  bets  at  off-track  betting
  facilities  to  be  distributed  in  accordance  with  the provisions of
  section five hundred nine-a or  six  hundred  nine-a  of  this  chapter,
  whichever  may  be  applicable  to  the corporation with which such bets
  originated.
    4. The  state  racing  and  wagering  board  shall  issue  regulations
  providing  for  monthly  distribution  to  cities  and  counties  of the
  revenues received under this section,  through  the  regional  off-track
  betting  corporation  in  which  such  cities  or  counties are located;
  provided, however, in the event that such cities or  counties  otherwise
  entitled  to  receive  such  revenues  are  not  participating cities or
  counties with a regional off-track betting corporation then such monthly
  distributions shall be payable directly  to  such  cities  or  counties.

  Regional off-track betting corporations that receive payments under this
  subdivision  shall distribute such payments to appropriate participating
  cities and counties within three business days following receipt of such
  payments.  The board shall also provide for periodic reports by regional
  off-track  betting  corporations  to  ensure  that  the purposes of this
  section are carried out.
    5. Notwithstanding any other provision of law, moneys distributable to
  the county of Saratoga pursuant to subparagraph (ii) of paragraph  b  of
  subdivision three of this section shall be distributed as follows:
    a.  The first one million six hundred fifty-eight thousand one hundred
  fifty-four dollars and sixty-four cents of distributable revenues  shall
  be paid to the county of Saratoga.
    b.  The  next  three hundred twenty-two thousand nine hundred fourteen
  dollars and twenty-one cents of distributable revenues shall be paid  to
  the city of Saratoga.
    c.  If  any  surplus  moneys are available after the payments are made
  pursuant to paragraphs a and b of this subdivision such  surplus  moneys
  shall be paid as follows:
    (i) 83.7% of such surplus shall be paid to the county of Saratoga.
    (ii) 16.3% of such surplus shall be paid to the city of Saratoga.
    Upon  the  release  of  the  federal  census  figures  for  the census
  conducted in nineteen hundred eighty, the allocation  of  such  revenues
  shall  be  apportioned  between  the  county of Saratoga and the city of
  Saratoga and shall  be  determined  by  the  percentages  of  the  total
  population  of  the  county  of  Saratoga  and  the  city of Saratoga in
  relation to each other.
    6. Notwithstanding any provision herein or  in  section  one  thousand
  nine of this chapter to the contrary where the track conducting the race
  is  a  thoroughbred  track  located  in the Catskill region conducting a
  mixed meeting such surcharge shall be collected on all wagers placed  in
  branch  offices  or  simulcast  theaters of a regional off-track betting
  corporation. The revenues received from any such  surcharge  imposed  in
  accordance  with  this  section  plus  the  breaks  shall be distributed
  monthly as follows:
    a. one-fifth to the county in which such track is located;
    b. three-fifths to a regional track located in the region in which the
  bet is placed in accordance with  provisions  of  section  five  hundred
  twenty-seven  of this article, one-half thereof to be used for purses at
  such regional track, except that in any region containing  two  or  more
  regional tracks such tracks shall be entitled to an equal share;
    c.  one-fifth  to  be  retained by the off-track betting operator with
  whom such bet originated as operating revenues.
    7. Notwithstanding any other provision of this section,  any  payments
  otherwise  payable  to  a city with a population of one million or more,
  pursuant to this section, other than payments pursuant to  subparagraphs
  (i) and (iii) of paragraph b of subdivision three of this section, shall
  be  payable  to the corporation and shall be available for its corporate
  purposes.