§ 1351. Tax on gaming revenues; permissive supplemental fee. * 1. (a)\nFor a gaming facility in zone two, there is hereby imposed a tax on\ngross gaming revenues. The amount of such tax imposed shall be as\nfollows; provided, however, should a licensee have agreed within its\napplication to supplement the tax with a binding supplemental fee\npayment exceeding the aforementioned tax rate, such tax and supplemental\nfee shall apply for a gaming facility:\n (1) in region two, forty-five percent of gross gaming revenue from\nslot machines and ten percent of gross gaming revenue from all other\nsources.\n (2) in region one, thirty-nine percent of gross gaming revenue from\nslot machines and ten percent of gross gaming revenue from all other\nsources.\n (3) in region five, thirty-seven percent of gross gaming revenue from\nslot machines and ten percent of gross gaming revenue from all other\nsources; provided however, that in the Tioga county portion of region\nfive, for the period of fiscal years two thousand twenty-four, two\nthousand twenty-five, and two thousand twenty-six, during which both of\nthe following criteria are met (i) any facility's tax rate is adjusted\nby the commission pursuant to paragraph (b) of this subdivision, and\n(ii) a vendor track that is located within Oneida county, within fifteen\nmiles of a Native American class III gaming facility maintains at least\nseventy percent of full-time equivalent employees as they employed in\nthe year two thousand sixteen, the tax rate on facilities located in the\nTioga county portion of region five shall be thirty percent of gross\ngaming revenue from slot machines, and ten percent of gross gaming\nrevenue from all other sources. Any money realized from the decrease in\ntheir slot machine tax rate shall only be used by the facility to offer\nchildcare for employees, food and beverage conversion, any other project\nor use that improves the economic infrastructure of the facility, or for\nrehiring laid-off workers, hiring new workers or retaining current\nworkers at the facility. The facility shall provide an initial report to\nthe governor, the speaker of the assembly, the temporary president of\nthe senate, and the commission detailing the projected use of funds\nresulting from such tax adjustment and a plan that prescribes the manner\nin which the licensed gaming facility receiving the reduction in its\nslot machine tax rate will rebuild their economic infrastructure through\nthe offering of childcare for employees, food and beverage conversion,\nor any other project or use that improves the economic infrastructure of\nthe facility, or for rehiring laid-off workers, hiring new workers, or\nretaining current workers at the facility or the creation of new jobs.\nSuch plan shall also clearly establish quarterly and annual employment\ngoals of increasing full-time employees. The facility shall be subject\nto the conditions set forth in clause (ii) of subparagraph three of\nparagraph (b) of this subdivision. Such initial report and accompanying\nplan shall be due ninety days after such reduction goes into effect.\nThereafter, an annual report shall be made to the governor, the speaker\nof the assembly, the temporary president of the senate, and the\ncommission detailing actual use of the funds resulting from such tax\nadjustment. Such report shall include, but not be limited to, any impact\non employment levels since receiving the funds, an accounting of the use\nof such funds, any other measures implemented to improve the financial\nstability of the gaming facility, and any other information as deemed\nnecessary by the commission. Such report shall be due no later than the\nfirst day of the fourth quarter in each year such tax rate has been\ngranted.\n (b) (1) Notwithstanding the rates in paragraph (a) of this\nsubdivision, a gaming facility may petition the commission to lower the\ntax rate applicable to its slot machines to no lower than thirty\npercent. In analyzing
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