New York Laws
Article 8 - Local Tax on Admissions
811 - Local Tax on Admissions.

§ 811. Local tax on admissions. 1. Notwithstanding the provisions of
any general, special or local law or ordinance, Suffolk and Tioga
counties are hereby authorized and empowered to adopt and amend laws
imposing a tax on admissions to quarter horse racing meetings authorized
pursuant to this chapter. The county, pursuant to any local law adopted
pursuant to this section shall require every corporation or association
holding a quarter horse racing meeting, wholly or partially within the
county, to collect regularly a tax on admission for each such meeting
held by such corporation or association. In case of failure to collect
such taxes the same shall be imposed upon the corporation or association
holding such meeting. Such taxes shall be paid to the county within ten
days after the close of such meeting. The amount so collected shall be
deposited in the general fund of the county and unless restricted by
local law to a specified purpose or purposes, shall be available for any
lawful county purpose.

2. The tax on admissions shall not exceed fifteen per centum of the
admission fee. If an off-track betting corporation is established either
in Suffolk or Tioga county, or any region Suffolk or Tioga county is in,
then the tax to be collected by the county of Suffolk or Tioga shall not
exceed three per centum of the revenues from admissions.

3. The term "admission" shall mean the charge required to be paid by
patrons for admission to a quarter horse racing meeting including any
charge required to be paid by such patrons for admission to the
clubhouse or other special facilities, except parking lots, within the
race meeting grounds or enclosure at which the quarter horse racing
meeting is conducted.