§ 318. Disposition of on-track pari-mutuel pools; harness races. 1.\nExcept as otherwise provided by law, every association or corporation\nauthorized under this article to conduct pari-mutuel betting at a\nharness horse race meeting on races run thereat shall distribute all\nsums deposited in any pari-mutuel pool to the holders of winning tickets\ntherein, provided such tickets be presented for payment prior to April\nfirst of the year following the year of their purchase, less an amount\nthat shall be established and retained by such racing association or\ncorporation of between fourteen and twenty percent of the total deposits\nin pools resulting from regular bets, less sixteen to twenty-two percent\nof the total deposits in pools resulting from multiple bets, less twenty\nto thirty percent of the total deposits in pools resulting from exotic\nbets, and less twenty to thirty-six percent of the total betting\ndeposits in pools resulting from super exotic bets, plus the breaks. The\nretention rate to be established is subject to the prior approval of the\ncommission. Such rate may not be changed more than once per calendar\nquarter to be effective on the first day of the calendar quarter.\n "Exotic bets" and "multiple bets" shall have the meanings set forth in\nsection five hundred nineteen of this chapter, "super exotic bets" shall\nhave the meaning set forth in subdivision four of section three hundred\none of this article and "the breaks" are hereby defined as the odd cents\nover any multiple of ten for regular and multiple bets, or for exotic\nbets, over any multiple of fifty, or for super exotic bets, over any\nmultiple of one hundred calculated on the basis of one dollar and\notherwise payable to a patron, provided however, that effective after\nOctober fifteenth, nineteen hundred ninety-four breaks are hereby\ndefined as the odd cents over any multiple of five for payoffs greater\nthan one dollar five cents but less than five dollars, over any multiple\nof ten for payoffs greater than five dollars but less than twenty-five\ndollars, over any multiple of twenty-five for payoffs greater than\ntwenty-five dollars but less than two hundred fifty dollars, or over any\nmultiple of fifty for payoffs over two hundred fifty dollars.\n a. Of the sum so retained from on-track pari-mutuel betting pools,\nsuch association or corporation authorized to operate in Westchester or\nNassau county: (i) shall pay to the commissioner of taxation and finance\nas a reasonable tax for the privilege of conducting pari-mutuel betting\nat races run at race meetings held by such corporation or association, a\ntax, which is hereby levied, at the rate of one-half of one percent of\nall wagers from total daily on-track pools. Such association or\ncorporation shall receive credit as a reduction of the daily tax by the\nstate for the privilege of conducting pari-mutuel betting of amounts\nequal to four-tenths percent of total daily pools resulting from the\nsimulcast of such association's or corporation's races to licensed\nfacilities operated by regional off-track betting corporations in\naccordance with section one thousand eight of this chapter; provided,\nhowever, that in no event shall total daily credit exceed four-tenths\npercent of the total daily pool of such association or corporation. An\namount equal to fifty percent of such credit shall be used to increase\npurses; provided, however, that for any twelve-month period beginning on\nApril first in nineteen hundred ninety and any year thereafter, each of\nthe applicable rates set forth above shall be increased by one-half of\none percent on all on-track bets of any such racing association or\ncorporation that did not expend an amount equal to at least one-half of\none percent of its on-track bets during the immediately preceding\ncalendar year for enhancements consisting of capital improvements as\ndefined by section three hundred nineteen of this article, repairs to\nits physical plant, str
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