NY Rac, Pari-Mut Wag & Breeding L § 802 (2021)
2021 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.

§ 802. Amount of tax; collection; payment to municipality; disposition   of  proceeds.  In  cities  or  counties  adjacent  to  a  city  having a   population in excess of two million, any local law adopted  pursuant  to   section   eight   hundred  one  of  this  chapter  shall  require  every   corporation, association or person holding a harness horse race  meeting   within  the area to which such law is applicable, 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 thirty per centum of such admission   price; provided that in any such  county  containing  a  city  having  a   population  in  excess of one hundred thousand, which city has adopted a   local law imposing a tax on admissions to harness  horse  race  meetings   conducted  in  such  city,  any  local  law  adopted  by  such county in   accordance with  the  provisions  of  this  article  shall  require  the   collection  of  an  additional  tax  not in excess of five per centum on   admissions to such harness horse race meetings conducted in  such  city.   In  all  other  cities,  having  a  population  in excess of one hundred   thousand, or counties, any local law adopted pursuant to  section  eight   hundred   one  of  this  chapter  shall  require  every  corporation  or   association holding a harness horse race  meeting  within  the  area  to   which  such  law  is applicable, 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  all  cities   having  a  population  of  one  hundred  thousand or less, any local law   adopted pursuant to section eight hundred  one  of  this  chapter  shall   require  every  corporation  or association holding a harness horse race   meeting  wholly  or  partly  within  the  area  to  which  such  law  is   applicable,  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, which will not   be in excess of fifteen per centum of such admission price. In any town,   any local law adopted pursuant to section  eight  hundred  one  of  this   chapter shall require every corporation or association holding a harness   horse race meeting wholly or partially within the area to which such law   is  applicable, 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, which will not   be 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. Such tax shall be  paid   to the county, town or city within ten days after the close of each such   meeting.  The amount so collected shall be deposited in the general fund   of the county, town or city and, unless restricted by  local  law  to  a   specified purpose or purposes, shall be available for any lawful county,   town or city purpose.