New York Laws
Article 8 - Local Tax on Admissions
806 - Authority of Counties and Cities to Impose Tax on Admissions at Running Horse Race Meetings.

§ 806. Authority of counties and cities to impose tax on admissions at
running 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
running horse race meetings conducted wholly within such county; and

b. Any city having a population in excess of one million 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
running horse race meetings conducted wholly within such city.

2. Where the race meeting grounds or enclosure is situated in two
counties, one of which is wholly within a city, such 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
running horse race meetings conducted at or in such race meeting grounds
or enclosure. In the event the city shall fail to adopt by March
twenty-sixth, nineteen hundred fifty-two, a local law imposing such tax,
then such county outside such city is authorized and empowered to impose
such tax.

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