N.Y. Racing, Pari-Mutuel Wagering and Breeding Law § 811: Local tax on admissions

§ 811. Local tax on admissions. 1. Notwithstanding the provisions of

any general, special or local law or ordinance, Suffolk and Tioga

counties are hereby authorized and empowered to adopt and amend laws

imposing a tax on admissions to quarter horse racing meetings authorized

pursuant to this chapter. The county, pursuant to any local law adopted

pursuant to this section shall require every corporation or association

holding a quarter horse racing meeting, wholly or partially within the

county, to collect regularly a tax on admission for each such meeting

held by such corporation or association. In case of failure to collect

such taxes the same shall be imposed upon the corporation or association

holding such meeting. Such taxes shall be paid to the county within ten

days after the close of such meeting. The amount so collected shall be

deposited in the general fund of the county and unless restricted by

local law to a specified purpose or purposes, shall be available for any

lawful county purpose.

2. The tax on admissions shall not exceed fifteen per centum of the

admission fee. If an off-track betting corporation is established either

in Suffolk or Tioga county, or any region Suffolk or Tioga county is in,

then the tax to be collected by the county of Suffolk or Tioga shall not

exceed three per centum of the revenues from admissions.

3. The term "admission" shall mean the charge required to be paid by

patrons for admission to a quarter horse racing meeting including any

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

clubhouse or other special facilities, except parking lots, within the

race meeting grounds or enclosure at which the quarter horse racing

meeting is conducted.