STATE OF NEW YORK
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6355
2019-2020 Regular Sessions
IN SENATE
June 6, 2019
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Introduced by Sen. ADDABBO -- read twice and ordered printed, and when
printed to be committed to the Committee on Rules
AN ACT to amend the tax law, in relation to operational expenses of
certain gaming facilities; and to amend part I of chapter 61 of the
laws of 2017 amending the tax law relating to operational expenses of
certain gaming facilities, in relation to extending the provisions of
such part
The People of the State of New York, represented in Senate and Assem-bly, do enact as follows:
1 Section 1. Subparagraph (i) of paragraph 1 of subdivision b of section
2 1612 of the tax law, as amended by section 1 of part I of chapter 61 of
3 the laws of 2017, is amended to read as follows:
4 (i) less ten percent of the total revenue wagered after payout for
5 prizes to be retained by the division for operation, administration, and
6 procurement purposes, provided, however, a vendor track located within
7 Oneida county, within fifteen miles of a Native American class III
8 gaming facility, that has maintained at least ninety percent of full-
9 time equivalent employees as they employed in the year two thousand
10 sixteen, may withhold up to seventy-five percent of such funds for oper-
11 ational expenses [upon a determination by the gaming commission that
12 such funds are necessary to sustain operation of such vendor track], and
13 provided further, however, that the maximum vendor fee for such vendor
14 track shall not exceed the vendor fee that such vendor track received
15 during state fiscal year two thousand fourteen--two thousand fifteen as
16 such fee is adjusted for horsemen's share, marketing expenses, capital
17 awards and administrative fees;
18 § 2. Section 3 of part I of chapter 61 of the laws of 2017 amending
19 the tax law relating to operational expenses of certain gaming facili-
20 ties, is amended to read as follows:
21 § 3. This act shall take effect immediately and shall expire and be
22 deemed repealed [two years after such date] March 31, 2021.
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD11912-04-9
S. 6355 2
1 § 3. This act shall take effect immediately; provided that the amend-
2 ments to subparagraph (i) of paragraph 1 of subdivision b of section
3 1612 of the tax law made by section one of this act shall not affect the
4 expiration of such subparagraph and shall be deemed to expire therewith.