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
806 - Authority of counties and cities to impose tax on admissions at running horse race meetings.

 806. Authority of counties and cities to impose tax on admissions at
  running  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
  running horse race meetings conducted wholly within such county; and
b.  Any  city  having  a population in excess of one million 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
  running horse race meetings conducted wholly within such city.
2. Where the race meeting grounds or  enclosure  is  situated  in  two
  counties,  one  of  which  is  wholly within a city, such 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
  running horse race meetings conducted at or in such race meeting grounds
  or enclosure. In the event  the  city  shall  fail  to  adopt  by  March
  twenty-sixth, nineteen hundred fifty-two, a local law imposing such tax,
  then such county outside such city is authorized and empowered to impose
  such tax.
3.  For the purposes of this section, the term "admissions" shall mean
  the admission charge required to be paid by patrons for admission  to  a
  running  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 running race
  meeting is conducted.