{"data":{"id":"us-ny/n.y.-racing-pari-mutuel-wagering-and-breeding-law-807","jurisdiction":"us-ny","citation":"N.Y. Racing, Pari-Mutuel Wagering and Breeding Law § 807","heading":"Amount of tax; liability on failure to collect","body":"§ 807. Amount of tax; liability on failure to collect. Any local law\nadopted pursuant to section eight hundred six of this chapter shall\nrequire every corporation or association holding a running horse race\nmeeting to collect in addition to the admission price of tickets sold or\notherwise disposed of to patrons for admission, for each such meeting\nheld by such corporation or association, a tax not in excess of fifteen\nper centum of such admission price. In case of failure to collect such\ntax the same shall be imposed upon the corporation or association\nholding such meeting.","path":["Racing, Pari-Mutuel Wagering and Breeding Law","Article 8. Local Tax On Admissions"],"source_url":"https://legislation.nysenate.gov/api/3/laws/PML/807","current_through":"2026-09-11","vintage":"","retrieved_at":"2026-09-14T19:32:45Z","sha256":"5e79e659cc2d33ef7b99e12aa9e1fef0c9e9e1640ea6a7634a3676e2b9d96d56","source_id":"us-ny","stale":false,"prev":"us-ny/n.y.-racing-pari-mutuel-wagering-and-breeding-law-806","next":"us-ny/n.y.-racing-pari-mutuel-wagering-and-breeding-law-808"},"notice":"GroundRules: Original legal text. Not legal advice."}