2023 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.