ยง 805. Meetings exempted from tax. The provisions of this article
shall not apply to a harness horse race meeting conducted by any state,
county or other agricultural association except as provided in paragraph
d of subdivision one of section eight hundred one of this chapter.
Structure New York Laws
PML - Racing, Pari-Mutuel Wagering and Breeding Law
Article 8 - Local Tax on Admissions
802 - Amount of Tax; Collection; Payment to Municipality; Disposition of Proceeds.
803 - Administration and Enforcement.
804 - Review; Assessment of Additional Tax.
805 - Meetings Exempted From Tax.
806 - Authority of Counties and Cities to Impose Tax on Admissions at Running Horse Race Meetings.
807 - Amount of Tax; Liability on Failure to Collect.
808 - Administration and Enforcement.
809 - Review; Assessment of Additional Tax.