New York Laws
Article 8 - Local Tax on Admissions
801 - Authority of Counties, Towns and Cities to Impose Tax on Admissions to Harness Horse Race Meetings.

§ 801. Authority of counties, towns and cities to impose tax on
admissions to harness 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
harness horse race meetings conducted in such county; and

b. Any city having a population in excess of one hundred thousand 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 harness horse race meetings conducted in such city; and

c. Any city having a population of one hundred thousand or less 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 harness horse race meetings conducted wholly or partly in such city;
and

d. A town 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 pari-mutuel harness horse race meetings conducted in
such towns where the site and facilities of the harness horse race
meetings are leased from a tax exempt organization.

2. For the purposes of this section, the term "admissions" shall mean
the admission charge required to be paid by patrons for admission to a
harness 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 harness race
meeting is conducted.