N.Y. Racing, Pari-Mutuel Wagering and Breeding Law § 806: Authority of counties and cities to impose tax on admissions at running horse race meetings

§ 806. Authority of counties and cities to impose tax on admissions at

running 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

running horse race meetings conducted wholly within such county; and

b. Any city having a population in excess of one million 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

running horse race meetings conducted wholly within such city.

2. Where the race meeting grounds or enclosure is situated in two

counties, one of which is wholly within a city, such 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

running horse race meetings conducted at or in such race meeting grounds

or enclosure. In the event the city shall fail to adopt by March

twenty-sixth, nineteen hundred fifty-two, a local law imposing such tax,

then such county outside such city is authorized and empowered to impose

such tax.

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

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

running 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 running race

meeting is conducted.