N.Y. PML Law § 802 — New York Code / Act PML / Article 8 / Section 802
Amount of tax; collection; payment to municipality; disposition of proceeds
Status: in_force

§ 802. Amount of tax; collection; payment to municipality; disposition\nof proceeds. In cities or counties adjacent to a city having a\npopulation in excess of two million, any local law adopted pursuant to\nsection eight hundred one of this chapter shall require every\ncorporation, association or person holding a harness horse race meeting\nwithin the area to which such law is applicable, to collect in addition\nto the admission price of tickets sold or otherwise disposed of to\npatrons for admission, for each such meeting held by such corporation or\nassociation, a tax not in excess of thirty per centum of such admission\nprice; provided that in any such county containing a city having a\npopulation in excess of one hundred thousand, which city has adopted a\nlocal law imposing a tax on admissions to harness horse race meetings\nconducted in such city, any local law adopted by such county in\naccordance with the provisions of this article shall require the\ncollection of an additional tax not in excess of five per centum on\nadmissions to such harness horse race meetings conducted in such city.\nIn all other cities, having a population in excess of one hundred\nthousand, or counties, any local law adopted pursuant to section eight\nhundred one of this chapter shall require every corporation or\nassociation holding a harness horse race meeting within the area to\nwhich such law is applicable, to collect in addition to the admission\nprice of tickets sold or otherwise disposed of to patrons for admission,\nfor each such meeting held by such corporation or association, a tax not\nin excess of fifteen per centum of such admission price. In all cities\nhaving a population of one hundred thousand or less, any local law\nadopted pursuant to section eight hundred one of this chapter shall\nrequire every corporation or association holding a harness horse race\nmeeting wholly or partly within the area to which such law is\napplicable, to collect in addition to the admission price of tickets\nsold or otherwise disposed of to patrons for admission for each such\nmeeting held by such corporation or association, a tax, which will not\nbe in excess of fifteen per centum of such admission price. In any town,\nany local law adopted pursuant to section eight hundred one of this\nchapter shall require every corporation or association holding a harness\nhorse race meeting wholly or partially within the area to which such law\nis applicable, to collect in addition to the admission price of tickets\nsold or otherwise disposed of to patrons for admission, for each such\nmeeting held by such corporation or association, a tax, which will not\nbe in excess of fifteen per centum of such admission price. In case of\nfailure to collect such tax the same shall be imposed upon the\ncorporation or association holding such meeting. Such tax shall be paid\nto the county, town or city within ten days after the close of each such\nmeeting. The amount so collected shall be deposited in the general fund\nof the county, town or city and, unless restricted by local law to a\nspecified purpose or purposes, shall be available for any lawful county,\ntown or city purpose.\n