Pursuant to the authority of section 131 of chapter 439 of the Laws of 1974, and local law INT 544 of the New York City Council, a five percent surcharge on the portion of pari-mutuel wagering pools distributable to persons having placed bets at off-track betting facilities has been imposed upon all off-track pari-mutuel wagering in the State.
N.Y. Comp. Codes R. & Regs. Tit. 9 § 4409.1