N.Y. Racing, Pari-Mutuel Wagering and Breeding Law § 802: Amount of tax; collection; payment to municipality; disposition of proceeds

§ 802. Amount of tax; collection; payment to municipality; disposition

of proceeds. In cities or counties adjacent to a city having a

population in excess of two million, any local law adopted pursuant to

section eight hundred one of this chapter shall require every

corporation, association or person holding a harness horse race meeting

within the area to which such law is applicable, to collect in addition

to the admission price of tickets sold or otherwise disposed of to

patrons for admission, for each such meeting held by such corporation or

association, a tax not in excess of thirty per centum of such admission

price; provided that in any such county containing a city having a

population in excess of one hundred thousand, which city has adopted a

local law imposing a tax on admissions to harness horse race meetings

conducted in such city, any local law adopted by such county in

accordance with the provisions of this article shall require the

collection of an additional tax not in excess of five per centum on

admissions to such harness horse race meetings conducted in such city.

In all other cities, having a population in excess of one hundred

thousand, or counties, any local law adopted pursuant to section eight

hundred one of this chapter shall require every corporation or

association holding a harness horse race meeting within the area to

which such law is applicable, to collect in addition to the admission

price of tickets sold or otherwise disposed of to patrons for admission,

for each such meeting held by such corporation or association, a tax not

in excess of fifteen per centum of such admission price. In all cities

having a population of one hundred thousand or less, any local law

adopted pursuant to section eight hundred one of this chapter shall

require every corporation or association holding a harness horse race

meeting wholly or partly within the area to which such law is

applicable, to collect in addition to the admission price of tickets

sold or otherwise disposed of to patrons for admission for each such

meeting held by such corporation or association, a tax, which will not

be in excess of fifteen per centum of such admission price. In any town,

any local law adopted pursuant to section eight hundred one of this

chapter shall require every corporation or association holding a harness

horse race meeting wholly or partially within the area to which such law

is applicable, to collect in addition to the admission price of tickets

sold or otherwise disposed of to patrons for admission, for each such

meeting held by such corporation or association, a tax, which will not

be in excess of fifteen per centum of such admission price. In case of

failure to collect such tax the same shall be imposed upon the

corporation or association holding such meeting. Such tax shall be paid

to the county, town or city within ten days after the close of each such

meeting. The amount so collected shall be deposited in the general fund

of the county, town or city and, unless restricted by local law to a

specified purpose or purposes, shall be available for any lawful county,

town or city purpose.