2016 New York Laws
PML - Racing, Pari-Mutuel Wagering and Breeding Law
Article 8 - (Racing, Pari-Mutuel Wagering and Breeding Law) LOCAL TAX ON ADMISSIONS
801 - Authority of counties, towns and cities to impose tax on admissions to harness horse race meetings.

  801.  Authority  of  counties,  towns  and  cities to impose tax on
  admissions to  harness  horse  race  meetings.  1.  Notwithstanding  the
  provisions of any other general, special or local law:
a.  Any  county,  except  a  county  wholly  within  a city, is hereby
  authorized and empowered to adopt and  amend  local  laws  imposing,  in
  accordance  with  the provisions of this article, a tax on admissions to
  harness horse race meetings conducted in such county; and
b. Any city having a population in excess of one hundred  thousand  is
  hereby  authorized and empowered to adopt and amend local laws imposing,
  in accordance with the provisions of this article, a tax  on  admissions
  to harness horse race meetings conducted in such city; and
c.  Any  city  having  a population of one hundred thousand or less is
  hereby authorized and empowered to adopt and amend local laws  imposing,
  in  accordance  with the provisions of this article, a tax on admissions
  to harness horse race meetings conducted wholly or partly in such  city;
  and
d.  A town is hereby authorized and empowered to adopt and amend local
  laws imposing in accordance with the provisions of this article,  a  tax
  on  admissions  to  pari-mutuel harness horse race meetings conducted in
  such towns where the site and  facilities  of  the  harness  horse  race
  meetings are leased from a tax exempt organization.
2.  For the purposes of this section, the term "admissions" shall mean
  the admission charge required to be paid by patrons for admission  to  a
  harness  race  meeting  including any charge required to be paid by such
  patrons for admission to  the  clubhouse  or  other  special  facilities
  within  the  race meeting grounds or enclosure at which the harness race
  meeting is conducted.