New York Racing, Pari-Mutuel Wagering and Breeding Law Title 6 - TAXATION AND FEES

  • 1348 - Machine and Table Fees.
    In addition to any other tax or fee imposed by this article, there shall be imposed an annual license fee of five hundred dollars for...
  • 1349 - Regulatory Investigatory Fees.
    The commission may establish fees for any investigation into a violation of this article or regulation promulgated hereunder by a gaming facility licensee to be...
  • 1350 - Additional Regulatory Costs.
    1. Any remaining costs of the commission necessary to maintain regulatory control over gaming facilities that are not covered by the fees set forth in...
  • 1351 - Tax on Gaming Revenues; Permissive Supplemental Fee.
    1. For a gaming facility in zone two, there is hereby imposed a tax on gross gaming revenues. The amount of such tax imposed shall...
  • 1352 - Commercial Gaming Revenue Fund.
    1. The commission shall pay into an account, to be known as the commercial gaming revenue fund as established pursuant to section ninety-seven-nnnn of the...
  • 1353 - Determination of Tax Liability.
    The commission may perform audits of the books and records of a gaming facility licensee, at such times and intervals as it deems appropriate, for...
  • 1354 - Unclaimed Funds.
    Unclaimed funds, cash and prizes shall be retained by the gaming facility licensee for the person entitled to the funds, cash or prize for one...
  • 1355 - Racing Support Payments.
    1. If an applicant who possesses a pari-mutuel wagering franchise or license awarded pursuant to article two or three of this chapter, or who possessed...

Last modified: February 3, 2019