US Laws, Codes, Statutes & Cases

 
    §  811.  Local tax on admissions. 1. Notwithstanding the provisions of
  any general, special or  local  law  or  ordinance,  Suffolk  and  Tioga
  counties  are  hereby  authorized  and empowered to adopt and amend laws
  imposing a tax on admissions to quarter horse racing meetings authorized
  pursuant to sections two hundred twenty-two through seven  hundred  five
  of  this chapter. The county, pursuant to any local law adopted pursuant
  to this section shall require every corporation, association  or  person
  holding  a  quarter horse racing meeting, wholly or partially within the
  county, to collect regularly a tax on admission for  each  such  meeting
  held by such corporation, association, or person.  In case of failure to
  collect  such  taxes  the  same  shall  be imposed upon the corporation,
  association, or person holding such meeting. Such taxes shall be paid to
  the county within ten days after the close of such meeting.  The  amount
  so  collected  shall  be deposited in the general fund of the county and
  unless restricted by local law to a specified purpose or purposes, shall
  be available for any lawful county purpose.
    2. The tax on admissions shall not exceed fifteen per  centum  of  the
  admission fee. If an off-track betting corporation is established either
  in Suffolk or Tioga county, or any region Suffolk or Tioga county is in,
  then the tax to be collected by the county of Suffolk or Tioga shall not
  exceed three per centum of the revenues from admissions.
    3.  The  term "admission" shall mean the charge required to be paid by
  patrons for admission to a quarter horse racing  meeting  including  any
  charge  required  to  be  paid  by  such  patrons  for  admission to the
  clubhouse or other special facilities, except parking lots,  within  the
  race  meeting  grounds  or  enclosure  at which the quarter horse racing
  meeting is conducted.