§ 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 percent 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 percent 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 percent of such
balance to the city and the remainder to the county;

(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 percent to the off-track betting operator and ten percent to the
county in which such track is located; and

(vi) for the period of September first, two thousand twenty-two until
August thirty-first, two thousand twenty-seven 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 commission 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 commission 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.