Provides that the additional vendor fee for a vendor track located within Oneida county within fifteen miles of a Native American class III gaming facility shall not be forfeited if the track does not maintain the ninety percent full-time equivalent employee requirement.
STATE OF NEW YORK
________________________________________________________________________
1964
2023-2024 Regular Sessions
IN SENATE
January 17, 2023
___________
Introduced by Sen. ADDABBO -- read twice and ordered printed, and when
printed to be committed to the Committee on Racing, Gaming and Wager-
ing
AN ACT to amend the tax law, in relation to the additional vendor fee
for a certain track located within Oneida county
The People of the State of New York, represented in Senate and Assem-bly, do enact as follows:
1 Section 1. Clause (B) of subparagraph (iii) of paragraph 1 of subdivi-
2 sion b of section 1612 of the tax law, as added by section 1 of part EE
3 of chapter 59 of the laws of 2019, is amended to read as follows:
4 (B) for a vendor track that is located within Oneida county, within
5 fifteen miles of a Native American class III gaming facility, such addi-
6 tional vendor fee shall be six and four-tenths percent of the total
7 revenue wagered at the vendor after payout for prizes pursuant to this
8 chapter. [The vendor track shall forfeit this additional vendor fee for
9 any time period that the vendor track does not maintain at least ninety
10 percent of full-time equivalent employees as they employed in the year
11 two thousand sixteen.]
12 § 2. This act shall take effect immediately; provided that the amend-
13 ments to clause (B) of subparagraph (iii) of paragraph 1 of subdivision
14 b of section 1612 of the tax law made by section one of this act shall
15 not affect the expiration and repeal of such clause and shall expire and
16 be deemed repealed therewith.
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD04781-01-3
