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
810 - Disposition of revenues.

  810.  Disposition  of  revenues.  1.  Revenues  resulting  from the
  imposition of taxes authorized by this article shall be  paid  into  the
  treasury  of  the  county  or  city,  as  the  case may be, and shall be
  credited to and deposited in the general fund of the county or city and,
  unless restricted by local law to a specified purpose or purposes, shall
  be available for any lawful county or city purpose.
2. Where the race meeting grounds or  enclosure  is  situated  in  two
  counties, one of which is wholly within a city, then:
a.  If  the  tax  is imposed by such city, the fiscal officers of such
  city shall deposit the revenues of such taxes  in  a  special  fund  and
  shall  pay  to  the  county, not located in such city, within sixty days
  after collection thereof, seventy-five per centum of the moneys in  such
  special  fund,  for  deposit  in  the  general  fund  of  such county as
  hereinbefore provided, less the expenses for the collection of such tax,
  and except that the sum of five thousand dollars shall  be  retained  at
  all  times in such special fund for the purpose of making refunds or any
  necessary adjustments. The fiscal officers of such city  shall  pay  the
  balance  then  remaining  in  such special fund into the general fund of
  such city as hereinbefore provided;
b. If the tax is not imposed by such city,  but  is  imposed  by  such
  county, the fiscal officers of such county shall deposit the revenues of
  such  taxes  in  a  special fund and shall pay to such city within sixty
  days after collection thereof, twenty-five per centum of the  moneys  in
  such  special  fund,  for  deposit  in  the general fund of such city as
  hereinbefore provided, less the expenses for the collection of such  tax
  and  except  that  the sum of five thousand dollars shall be retained at
  all times in such special fund for the purpose of making refunds or  any
  necessary  adjustments. The fiscal officers of such county shall pay the
  balance remaining in such special fund into the  general  fund  of  such
  county as hereinbefore provided.