New York Codes, Rules and Regulations (NYCRR)
Title 9 Part 5302
Executive Department
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7 sections
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All 7 displayed sections in this Part carry the same compiled date. Status and warnings stay on each section.
9 NYCRR 5302.1 - Definition
A matched Register action is not later than the compiled-text reference date.
Dates and status
- NYCRR title agency
- Executive Department
- Section status
- Section source receipt
- Source version current through
- Nov 15, 2021
- Related Register notice
- SGC-38-18-00003-A · Adopted rule
- Related notice published
- Apr 10, 2019
- Related notice effective date
- Apr 10, 2019
Unless the context indicates otherwise, gaming position means:
(a)each player position at a slot machine;
(b)each player position at an electronic table game; and
(c)each table game.
9 NYCRR 5302.2 - Annual license fee for machines and tables
A matched Register action is not later than the compiled-text reference date.
Dates and status
- NYCRR title agency
- Executive Department
- Section status
- Section source receipt
- Source version current through
- Nov 15, 2021
- Related Register notice
- SGC-38-18-00003-A · Adopted rule
- Related notice published
- Apr 10, 2019
- Related notice effective date
- Apr 10, 2019
(a)The annual license fee set forth in Racing, Pari-Mutuel Wagering and Breeding Law section 1348 shall be paid for each gaming position by July 1st of each year for all approved slot machines and tables on that date.
(b)The annual license fee for any slot machine or table approved by the commission after July 1st shall be paid upon such approval and prorated by the number of days left in the year, with such year measured from July 1st through the following June 30th.
(c)No adjustment or credit shall be issued to a gaming facility for any machines or tables removed from use after a fee has been imposed.
(d)A fee shall not be imposed on a gaming position that replaces a removed gaming position for which an annual license fee has been paid for the relevant year.
9 NYCRR 5302.3 - Submission of payments
A matched Register action is not later than the compiled-text reference date.
Dates and status
- NYCRR title agency
- Executive Department
- Section status
- Section source receipt
- Source version current through
- Nov 15, 2021
- Related Register notice
- SGC-38-18-00003-A · Adopted rule
- Related notice published
- Apr 10, 2019
- Related notice effective date
- Apr 10, 2019
(a)Payments for taxes, fees, interest and penalties shall be made to the commission within 30 days of obligation incurred, unless a different period is set forth for a type of payment by article 13 of the Racing, Pari-Mutuel Wagering and Breeding Law or this Part. Any payment for taxes, fees, interest and penalties shall be made by electronic wire transfer, money order, certified check or any other manner designated by the commission.
(b)Forfeiture of winnings as set forth in Racing, Pari-Mutuel Wagering and Breeding Law section 1345 and gross gaming tax as prescribed in Racing, Pari-Mutuel Wagering and Breeding Law section 1351, including any applicable interest and penalties, shall be transmitted weekly by electronic funds transfer to the commission. Such transmissions are the responsibility of, and shall be made by, the gaming facility licensee.
(c)All weekly gross gaming revenue tax reports filed with the commission shall reflect all gross gaming revenue received by the gaming facility licensee for the period of the return.
(d)When the commission finds that the gaming facility licensee is required to pay additional taxes or finds that the gaming facility licensee is entitled to a refund of taxes, the commission shall report its findings to the licensee and set forth the basis upon which such findings are made.
9 NYCRR 5302.4 - Overdue payments
A matched Register action is not later than the compiled-text reference date.
Dates and status
- NYCRR title agency
- Executive Department
- Section status
- Section source receipt
- Source version current through
- Nov 15, 2021
- Related Register notice
- SGC-38-18-00003-A · Adopted rule
- Related notice published
- Apr 10, 2019
- Related notice effective date
- Apr 10, 2019
The commission may recover from a gaming facility:
(a)any unpaid amount including overdue payments from the gaming facility’s employee or vendor applicants, registrants or licensees;
(b)revenues lost to the State of New York as a result of nonpayment or underpayment;
(c)attorney fees associated with recovery of funds; and
(d)any other payments, including any interest and penalties imposed, as prescribed by article 13 of the Racing, Pari-Mutuel Wagering and Breeding Law and this Part.
9 NYCRR 5302.5 - Regulatory investigative fees and costs
A matched Register action is not later than the compiled-text reference date.
Dates and status
- NYCRR title agency
- Executive Department
- Section status
- Section source receipt
- Source version current through
- Nov 15, 2021
- Related Register notice
- SGC-38-18-00003-A · Adopted rule
- Related notice published
- Apr 10, 2019
- Related notice effective date
- Apr 10, 2019
(a)Pursuant to Racing, Pari-Mutuel Wagering and Breeding Law section 1349, a gaming facility licensee shall pay for the costs of any investigation into a violation of article 13 of the Racing, Pari-Mutuel Wagering and Breeding Law or regulation promulgated caused by such licensee. The costs of an investigation conducted pursuant to this section shall be assessed directly to such licensee upon completion of an investigation.
(b)Billable hours by commission staff shall be determined by using payroll costs for commission employees as obtained from the office of the State Comptroller, including salaries and non-wage compensation and payroll taxes, as well as fringe benefit and indirect costs at rates established by the division of the budget.
(c)The commission shall charge the gaming facility licensee for actual costs of any consultant including, without limitation, attorneys, accountants, investigators and other designees of the commission related to such consultation.
9 NYCRR 5302.6 - Regulatory cost assessment
A matched Register action is not later than the compiled-text reference date.
Dates and status
- NYCRR title agency
- Executive Department
- Section status
- Section source receipt
- Source version current through
- Nov 15, 2021
- Related Register notice
- SGC-38-18-00003-A · Adopted rule
- Related notice published
- Apr 10, 2019
- Related notice effective date
- Apr 10, 2019
(a)Gaming facility licensees annually shall be assessed commercial gaming regulatory costs as authorized pursuant to Racing, Pari-Mutuel Wagering and Breeding Law section 1350. The commission shall determine the total assessment of regulatory costs for a forthcoming State fiscal year. Such total assessment shall include all commercial gaming costs reasonably anticipated by the commission in regard to all gaming facilities, including, without limitation, direct and indirect payroll, fringe benefits, non-personal service expenses and administrative overhead costs.
(b)The total assessment shall be allocated to each gaming facility licensee in proportion to the number of gaming positions at each gaming facility compared to the total number of gaming positions at all gaming facilities, all as determined by the commission; provided, however, that the commission may use intermediate allocation bases between opened gaming facilities and gaming facilities that have not opened, as the commission may determine.
(c)At the conclusion of a State fiscal year, the commission shall determine the actual costs of commercial gaming regulation for such concluded fiscal year, excluding investigatory fees assessed pursuant to Racing, Pari-Mutuel Wagering and Breeding Law section 1349. The commission shall apportion such actual costs according to the proportion of the number of gaming positions at each facility compared to the total number of gaming positions at all facilities and shall credit or debit the next annual assessment of each gaming facility according to the variance between the cost that had been assessed to such facility at the start of the year pursuant to subdivisions (a) and (b) of this section and the actual cost, as determined at the end of such year pursuant to this subdivision. If the number of gaming positions varies throughout the year, the commission may choose one date on which to measure gaming positions or may, in its sole discretion, determine an average number of gaming positions throughout the year.
(d)Regulatory costs of the commercial gaming program incurred prior to the opening of the first gaming facility shall be assessed to each gaming facility licensee in proportion to the number of gaming positions projected at each gaming facility.
9 NYCRR 5302.7 - Distribution of tax to counties
A matched Register action is not later than the compiled-text reference date.
Dates and status
- NYCRR title agency
- Executive Department
- Section status
- Section source receipt
- Source version current through
- Nov 15, 2021
- Related Register notice
- SGC-38-18-00003-A · Adopted rule
- Related notice published
- Apr 10, 2019
- Related notice effective date
- Apr 10, 2019
Distributions to counties within a region, excluding the host county and host municipality, shall be made in proportion to the population of each such county as shown by the latest preceding decennial Federal census completed and published as a final population count by the United States census that precedes the commencement of the calendar year in which such distribution is made.