State Codes and Statutes

Statutes > New-york > Pml > Article-8 > 811

§  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 this chapter. The county, pursuant to any local law  adopted  pursuant  to this section shall require every corporation or association  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 or association. In case of failure  to  collect  such taxes the same shall be imposed upon the corporation or association  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.

State Codes and Statutes

Statutes > New-york > Pml > Article-8 > 811

§  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 this chapter. The county, pursuant to any local law  adopted  pursuant  to this section shall require every corporation or association  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 or association. In case of failure  to  collect  such taxes the same shall be imposed upon the corporation or association  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.

State Codes and Statutes

State Codes and Statutes

Statutes > New-york > Pml > Article-8 > 811

§  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 this chapter. The county, pursuant to any local law  adopted  pursuant  to this section shall require every corporation or association  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 or association. In case of failure  to  collect  such taxes the same shall be imposed upon the corporation or association  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.