US Laws, Codes, Statutes & Cases

 
    § 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,
  association or persons, 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, 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, association or person, 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, association or person 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, association or person,  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,  association  or  person
  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, association or person, 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, association or person 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.