US Laws, Codes, Statutes & Cases

 
    §  807.  Amount of tax; liability on failure to collect. Any local law
  adopted pursuant to section eight hundred  six  of  this  chapter  shall
  require every corporation, association or person holding a running horse
  race  meeting  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 case of failure
  to collect such tax the same shall  be  imposed  upon  the  corporation,
  association or person holding such meeting.