New York Tax Code § 1617-A

Video lottery gaming
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§ 1617-a. Video lottery gaming. a. The gaming commission is hereby\nauthorized to license, pursuant to rules and regulations to be\npromulgated by the gaming commission, the operation of video lottery\ngaming at;\n  (1) Aqueduct, Monticello, Yonkers, Finger Lakes, and Vernon Downs\nracetracks;\n  (2) any other racetrack licensed pursuant to article three of the\nracing, pari-mutuel wagering and breeding law located in a county or\ncounties in which video lottery gaming has been authorized pursuant to\nlocal law, excluding the licensed racetrack commonly referred to in\narticle three of the racing, pari-mutuel wagering and breeding law as\nthe "New York state exposition" held in Onondaga county and the\nracetracks of the non-profit racing association known as Belmont Park\nracetrack and the Saratoga thoroughbred racetrack;\n  (3) a maximum of two facilities, which shall be vendors for all\npurposes under this article established within region three of zone one\nas defined by section one thousand three hundred ten of the racing,\npari-mutuel wagering and breeding law, one each operated by a\ncorporation established pursuant to section five hundred two of the\nracing, pari-mutuel wagering and breeding law in the Suffolk region and\nthe Nassau region to be located within a facility authorized pursuant to\nsections one thousand eight or one thousand nine of the racing,\npari-mutuel wagering and breeding law, provided however, that in the\nNassau region such facility shall not exceed one thousand video lottery\ngaming devices and in the Suffolk region such facility shall not exceed\ntwo thousand video lottery gaming devices; and\n  (4) Aqueduct racetrack, within the lottery terminal facility, pursuant\nto an agreement between the corporation established pursuant to section\nfive hundred two of the racing, pari-mutuel wagering and breeding law in\nthe Nassau region and the operator of video lottery gaming at Aqueduct\nracetrack, when such agreement is approved by the gaming commission and\nas long as such agreement is in place, and when such agreement is\naccompanied by a detailed spending plan for the corporation established\npursuant to section five hundred two of the racing, pari-mutuel wagering\nand breeding law in the Nassau region, which includes a plan for the\ntimely payment of liabilities due to the franchised corporation, and\nwhen such video lottery devices are hosted by the operator of video\nlottery gaming at Aqueduct racetrack on behalf of the corporation\nestablished pursuant to section five hundred two of the racing,\npari-mutuel wagering and breeding law in the Nassau region in lieu of\nthe development of a facility in Nassau county as authorized by\nparagraph three of subdivision a of this section. Such agreement reached\nby the parties shall identify the agency principally responsible for\nfunding, approving or undertaking any actions of such agreement.\nProvided, however, nothing in this paragraph shall infringe upon the\nrights of the corporation established pursuant to section five hundred\ntwo of the racing, pari-mutuel wagering and breeding law in the Nassau\nregion to develop a facility pursuant to paragraph three of this\nsubdivision upon the expiration, termination, or withdrawal of such\nagreement.\n  (5) At a facility located in Orange county to be operated by the\nentity otherwise licensed to operate video lottery gaming at Monticello\nracetrack, provided that: (i) such licensed entity is no longer\noperating video lottery gaming at Monticello racetrack and provided that\nMonticello racetrack is conducting racing operations; (ii) such facility\nin Orange county is not sited within a thirty mile radius of the video\nlottery gaming facility at Yonkers racetrack; and (iii) the licensed\nentity, its subsidiaries and affiliates, including the entity licensed\nto operate a commercial gaming facility in Sullivan county, and the\nentity licensed to operate video lottery gaming at Yonkers racetrack\nenter into a 

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