New York Laws
Article 8 - Local Tax on Admissions
807 - Amount of Tax; Liability on Failure to Collect.

§ 807. Amount of tax; liability on failure to collect. Any local law
adopted pursuant to section eight hundred six of this chapter shall
require every corporation or association holding a running horse race
meeting to collect in addition to the admission price of tickets sold or
otherwise disposed of to patrons for admission, for each such meeting
held by such corporation or association, a tax not in excess of fifteen
per centum of such admission price. In case of failure to collect such
tax the same shall be imposed upon the corporation or association
holding such meeting.

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