New York Racing, Pari-Mutuel Wagering and Breeding Law Article 8 - LOCAL TAX ON ADMISSIONS

• 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...
• 802 - Amount of Tax; Collection; Payment to Municipality; Disposition of Proceeds.
  In cities or counties adjacent to a city having a population in excess of two million, any local law adopted pursuant to section eight hundred...
• 803 - Administration and Enforcement.
  Any local law adopted pursuant to this article, to the extent consistent with this article, provisions necessary and appropriate for the proper imposition, collection and...
• 804 - Review; Assessment of Additional Tax.
  Any final determination of the amount of any tax payable hereunder shall be reviewable for error, illegality or unconstitutionality or any other reason whatsoever by...
• 805 - Meetings Exempted From Tax.
  The provisions of this article shall not apply to a harness horse race meeting conducted by any state, county or other agricultural association except as...
• 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...
• 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 or association holding a running horse race meeting...
• 808 - Administration and Enforcement.
  Any local law adopted pursuant to this article may contain, to the extent consistent with this article, provisions necessary and appropriate for the proper imposition,...
• 809 - Review; Assessment of Additional Tax.
  1. Any final determination of the amount of any tax payable hereunder shall be reviewable for error, illegality or unconstitutionality or any other reason whatsoever...
• 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...
• 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...

Last modified: February 3, 2019