N.Y. Racing, Pari-Mutuel Wagering and Breeding Law § 807: Amount of tax; liability on failure to collect

§ 807. Amount of tax; liability on failure to collect. Any local law

adopted pursuant to section eight hundred six of this chapter shall

require every corporation or association holding a running horse race

meeting 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 case of failure to collect such

tax the same shall be imposed upon the corporation or association

holding such meeting.