N.Y. Racing, Pari-Mutuel Wagering and Breeding Law § 801: Authority of counties, towns and cities to impose tax on admissions to harness horse race meetings

§ 801. Authority of counties, towns and cities to impose tax on

admissions to harness horse race meetings. 1. Notwithstanding the

provisions of any other general, special or local law:

a. Any county, except a county wholly within a city, is hereby

authorized and empowered to adopt and amend local laws imposing, in

accordance with the provisions of this article, a tax on admissions to

harness horse race meetings conducted in such county; and

b. Any city having a population in excess of one hundred thousand is

hereby authorized and empowered to adopt and amend local laws imposing,

in accordance with the provisions of this article, a tax on admissions

to harness horse race meetings conducted in such city; and

c. Any city having a population of one hundred thousand or less is

hereby authorized and empowered to adopt and amend local laws imposing,

in accordance with the provisions of this article, a tax on admissions

to harness horse race meetings conducted wholly or partly in such city;

and

d. A town is hereby authorized and empowered to adopt and amend local

laws imposing in accordance with the provisions of this article, a tax

on admissions to pari-mutuel harness horse race meetings conducted in

such towns where the site and facilities of the harness horse race

meetings are leased from a tax exempt organization.

2. For the purposes of this section, the term "admissions" shall mean

the admission charge required to be paid by patrons for admission to a

harness race meeting including any charge required to be paid by such

patrons for admission to the clubhouse or other special facilities

within the race meeting grounds or enclosure at which the harness race

meeting is conducted.