§ 54-l. State assistance to eligible cities and eligible municipalities in which a video lottery gaming facility is located. 1. Definitions. When used in this section, unless otherwise expressly stated: a. "Eligible city" shall mean a city with a population equal to or greater than one hundred twenty-five thousand and less than one million in which a video lottery gaming facility is located and operating as of January first, two thousand nine pursuant to section sixteen hundred seventeen-a of the tax law. b. "Eligible municipality" shall mean (i) for the fiscal years commencing April first, two thousand seven and April first, two thousand eight a county, city, town or village in which a video lottery gaming facility is located pursuant to section sixteen hundred seventeen-a of the tax law that is not located in a city with a population equal to or greater than one hundred twenty-five thousand and (ii) for the fiscal year commencing April first, two thousand nine and for each state fiscal year thereafter, shall mean a county, city, town or village in which a video lottery gaming facility is located and operating as of January first, two thousand nine pursuant to section sixteen hundred seventeen-a of the tax law that is not located in a city with a population equal to or greater than one hundred twenty-five thousand and which is located in a county that has a poverty rate equal to or greater than fifty percent of the New York state poverty rate. c. "Estimated net machine income" shall mean the estimated full annual value of total revenue wagered after payout for prizes for games known as "video lottery gaming" as authorized under article thirty-four of the tax law during the state fiscal year in which state aid payments are made pursuant to subdivision two of this section. d. "Population" shall mean population based on the most recent federal decennial census. e. "Poverty rate" shall mean the percentage of individuals living below the poverty level, as reported in the most recent federal decennial census. 2. Within amounts appropriated therefor, an eligible city and an eligible municipality shall receive a state aid payment as follows: a. An eligible city shall receive: (i) for the state fiscal years commencing April first, two thousand seven and April first, two thousand eight, a state aid payment equal to three and one-half percent of the "estimated net machine income" generated by a video lottery gaming facility located in such eligible city. Such state aid payment shall not exceed twenty million dollars per eligible city; and (ii) for the state fiscal year commencing April first, two thousand nine and for each state fiscal year thereafter, an amount equal to the state aid payment received in the state fiscal year commencing April first, two thousand eight. b. Eligible municipalities shall receive: (i) for the state fiscal years commencing April first, two thousand seven and April first, two thousand eight, a share of three and one-half percent of the "estimated net machine income" generated by a video lottery gaming facility located within such eligible municipality as follows: (1) twenty-five percent shall be apportioned and paid to the county; and (2) seventy-five percent shall be apportioned and paid on a pro rata basis to eligible municipalities, other than the county, based upon the population of such eligible municipalities. Such state aid payment shall not exceed twenty-five percent of an eligible municipality's total expenditures as reported in the statistical report of the comptroller in the preceding state fiscal year pursuant to section thirty-seven of the general municipal law; (ii) for the state fiscal year commencing April first,two thousand nine: (1) for an eligible municipality which is located in a county that has a poverty rate equal to or greater than seventy-five percent of the New York state poverty rate, an amount equal to the state aid payment received in the state fiscal year commencing April first, two thousand eight; and (2) for an eligible municipality which is located in a county that has a poverty rate less than seventy-five percent of the New York state poverty rate, an amount equal to fifty percent of the state aid payment received in the state fiscal year commencing April first, two thousand eight; and (iii) for the state fiscal year commencing April first, two thousand ten and for each state fiscal year thereafter, an amount equal to ninety percent of the state aid payment received in the state fiscal year commencing April first, two thousand nine. 3. a. State aid payments made to an eligible city pursuant to paragraph a of subdivision two of this section shall be used to increase support for public schools in such city. b. State aid payments made to an eligible municipality pursuant to paragraph b of subdivision two of this section shall be used by such eligible municipality to: (i) defray local costs associated with a video lottery gaming facility, or (ii) minimize or reduce real property taxes. 4. Payments of state aid pursuant to this section shall be made on or before June thirtieth of each state fiscal year to the chief fiscal officer of each eligible city and each eligible municipality on audit and warrant of the state comptroller out of moneys appropriated by the legislature for such purpose to the credit of the local assistance fund in the general fund of the state treasury.
§ 54-l. State assistance to eligible cities and eligible municipalities in which a video lottery gaming facility is located. 1. Definitions. When used in this section, unless otherwise expressly stated: a. "Eligible city" shall mean a city with a population equal to or greater than one hundred twenty-five thousand and less than one million in which a video lottery gaming facility is located and operating as of January first, two thousand nine pursuant to section sixteen hundred seventeen-a of the tax law. b. "Eligible municipality" shall mean (i) for the fiscal years commencing April first, two thousand seven and April first, two thousand eight a county, city, town or village in which a video lottery gaming facility is located pursuant to section sixteen hundred seventeen-a of the tax law that is not located in a city with a population equal to or greater than one hundred twenty-five thousand and (ii) for the fiscal year commencing April first, two thousand nine and for each state fiscal year thereafter, shall mean a county, city, town or village in which a video lottery gaming facility is located and operating as of January first, two thousand nine pursuant to section sixteen hundred seventeen-a of the tax law that is not located in a city with a population equal to or greater than one hundred twenty-five thousand and which is located in a county that has a poverty rate equal to or greater than fifty percent of the New York state poverty rate. c. "Estimated net machine income" shall mean the estimated full annual value of total revenue wagered after payout for prizes for games known as "video lottery gaming" as authorized under article thirty-four of the tax law during the state fiscal year in which state aid payments are made pursuant to subdivision two of this section. d. "Population" shall mean population based on the most recent federal decennial census. e. "Poverty rate" shall mean the percentage of individuals living below the poverty level, as reported in the most recent federal decennial census. 2. Within amounts appropriated therefor, an eligible city and an eligible municipality shall receive a state aid payment as follows: a. An eligible city shall receive: (i) for the state fiscal years commencing April first, two thousand seven and April first, two thousand eight, a state aid payment equal to three and one-half percent of the "estimated net machine income" generated by a video lottery gaming facility located in such eligible city. Such state aid payment shall not exceed twenty million dollars per eligible city; and (ii) for the state fiscal year commencing April first, two thousand nine and for each state fiscal year thereafter, an amount equal to the state aid payment received in the state fiscal year commencing April first, two thousand eight. b. Eligible municipalities shall receive: (i) for the state fiscal years commencing April first, two thousand seven and April first, two thousand eight, a share of three and one-half percent of the "estimated net machine income" generated by a video lottery gaming facility located within such eligible municipality as follows: (1) twenty-five percent shall be apportioned and paid to the county; and (2) seventy-five percent shall be apportioned and paid on a pro rata basis to eligible municipalities, other than the county, based upon the population of such eligible municipalities. Such state aid payment shall not exceed twenty-five percent of an eligible municipality's total expenditures as reported in the statistical report of the comptroller in the preceding state fiscal year pursuant to section thirty-seven of the general municipal law; (ii) for the state fiscal year commencing April first,two thousand nine: (1) for an eligible municipality which is located in a county that has a poverty rate equal to or greater than seventy-five percent of the New York state poverty rate, an amount equal to the state aid payment received in the state fiscal year commencing April first, two thousand eight; and (2) for an eligible municipality which is located in a county that has a poverty rate less than seventy-five percent of the New York state poverty rate, an amount equal to fifty percent of the state aid payment received in the state fiscal year commencing April first, two thousand eight; and (iii) for the state fiscal year commencing April first, two thousand ten and for each state fiscal year thereafter, an amount equal to ninety percent of the state aid payment received in the state fiscal year commencing April first, two thousand nine. 3. a. State aid payments made to an eligible city pursuant to paragraph a of subdivision two of this section shall be used to increase support for public schools in such city. b. State aid payments made to an eligible municipality pursuant to paragraph b of subdivision two of this section shall be used by such eligible municipality to: (i) defray local costs associated with a video lottery gaming facility, or (ii) minimize or reduce real property taxes. 4. Payments of state aid pursuant to this section shall be made on or before June thirtieth of each state fiscal year to the chief fiscal officer of each eligible city and each eligible municipality on audit and warrant of the state comptroller out of moneys appropriated by the legislature for such purpose to the credit of the local assistance fund in the general fund of the state treasury.
§ 54-l. State assistance to eligible cities and eligible municipalities in which a video lottery gaming facility is located. 1. Definitions. When used in this section, unless otherwise expressly stated: a. "Eligible city" shall mean a city with a population equal to or greater than one hundred twenty-five thousand and less than one million in which a video lottery gaming facility is located and operating as of January first, two thousand nine pursuant to section sixteen hundred seventeen-a of the tax law. b. "Eligible municipality" shall mean (i) for the fiscal years commencing April first, two thousand seven and April first, two thousand eight a county, city, town or village in which a video lottery gaming facility is located pursuant to section sixteen hundred seventeen-a of the tax law that is not located in a city with a population equal to or greater than one hundred twenty-five thousand and (ii) for the fiscal year commencing April first, two thousand nine and for each state fiscal year thereafter, shall mean a county, city, town or village in which a video lottery gaming facility is located and operating as of January first, two thousand nine pursuant to section sixteen hundred seventeen-a of the tax law that is not located in a city with a population equal to or greater than one hundred twenty-five thousand and which is located in a county that has a poverty rate equal to or greater than fifty percent of the New York state poverty rate. c. "Estimated net machine income" shall mean the estimated full annual value of total revenue wagered after payout for prizes for games known as "video lottery gaming" as authorized under article thirty-four of the tax law during the state fiscal year in which state aid payments are made pursuant to subdivision two of this section. d. "Population" shall mean population based on the most recent federal decennial census. e. "Poverty rate" shall mean the percentage of individuals living below the poverty level, as reported in the most recent federal decennial census. 2. Within amounts appropriated therefor, an eligible city and an eligible municipality shall receive a state aid payment as follows: a. An eligible city shall receive: (i) for the state fiscal years commencing April first, two thousand seven and April first, two thousand eight, a state aid payment equal to three and one-half percent of the "estimated net machine income" generated by a video lottery gaming facility located in such eligible city. Such state aid payment shall not exceed twenty million dollars per eligible city; and (ii) for the state fiscal year commencing April first, two thousand nine and for each state fiscal year thereafter, an amount equal to the state aid payment received in the state fiscal year commencing April first, two thousand eight. b. Eligible municipalities shall receive: (i) for the state fiscal years commencing April first, two thousand seven and April first, two thousand eight, a share of three and one-half percent of the "estimated net machine income" generated by a video lottery gaming facility located within such eligible municipality as follows: (1) twenty-five percent shall be apportioned and paid to the county; and (2) seventy-five percent shall be apportioned and paid on a pro rata basis to eligible municipalities, other than the county, based upon the population of such eligible municipalities. Such state aid payment shall not exceed twenty-five percent of an eligible municipality's total expenditures as reported in the statistical report of the comptroller in the preceding state fiscal year pursuant to section thirty-seven of the general municipal law; (ii) for the state fiscal year commencing April first,two thousand nine: (1) for an eligible municipality which is located in a county that has a poverty rate equal to or greater than seventy-five percent of the New York state poverty rate, an amount equal to the state aid payment received in the state fiscal year commencing April first, two thousand eight; and (2) for an eligible municipality which is located in a county that has a poverty rate less than seventy-five percent of the New York state poverty rate, an amount equal to fifty percent of the state aid payment received in the state fiscal year commencing April first, two thousand eight; and (iii) for the state fiscal year commencing April first, two thousand ten and for each state fiscal year thereafter, an amount equal to ninety percent of the state aid payment received in the state fiscal year commencing April first, two thousand nine. 3. a. State aid payments made to an eligible city pursuant to paragraph a of subdivision two of this section shall be used to increase support for public schools in such city. b. State aid payments made to an eligible municipality pursuant to paragraph b of subdivision two of this section shall be used by such eligible municipality to: (i) defray local costs associated with a video lottery gaming facility, or (ii) minimize or reduce real property taxes. 4. Payments of state aid pursuant to this section shall be made on or before June thirtieth of each state fiscal year to the chief fiscal officer of each eligible city and each eligible municipality on audit and warrant of the state comptroller out of moneys appropriated by the legislature for such purpose to the credit of the local assistance fund in the general fund of the state treasury.
