Key lawmakers…Tuesday bashed outgoing Gov. Andrew M. Cuomo’s handling of New York’s entrance into the mobile sports betting field, saying he sought unrealistic tax rates that could end up hurting the industry in its infancy.

They wanted a lower tax rate that would draw more entrants into the field. Others said the application and bidding process was needlessly complex.

“It was heaven and hell,” Democratic Westchester Assemblyman Gary Pretlow said. “What Joe and I did was heaven,” he said referring to Queens Democratic Sen. Joseph Addabbo, his counterpart who heads that chamber’s gaming committee.

Cuomo’s plan, which prevailed when lawmakers finally agreed to move forward in April, Pretlow suggested, is the hell.