Empire Resort, Inc. is a holding company for various subsidiaries engaged in the hospitality and gaming industries. Through its wholly-owned subsidiary, Monticello Raceway Management, Inc., it owns and operates Monticello Gaming and Raceway, a video gaming machine (VGM) and harness horseracing facility located in Monticello, New York, 90 miles Northwest of New York City. At Monticello Gaming and Raceway, it operate more than 1,500 VGMs as an agent for the New York State Lottery and conduct pari-mutuel wagering through the running of live harness horse races, the import simulcasting of harness and thoroughbred horse races from racetracks across the country and the export simulcasting of its races to offsite pari-mutuel wagering facilities.