§ 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 […]
§ 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 one of this chapter shall require every corporation, association or person holding a harness horse race meeting within […]
§ 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 administration of the tax herein authorized, including, but not limited to, provisions: 1. For the filing of periodic returns; 2. For the making of refunds; […]
§ 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 a proceeding under article seventy-eight of the civil practice law and rules if the proceeding is commenced within ninety days after the giving […]
§ 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 provided in paragraph d of subdivision one of section eight hundred one of this chapter.
§ 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 […]
§ 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 to collect in addition to the admission price of tickets sold or otherwise disposed of to patrons for admission, for […]
§ 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, collection and administration of the tax herein authorized, including, but not limited to, provisions: 1. For the filing of periodic returns; 2. For the making […]
§ 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 by a proceeding under article seventy-eight of the civil practice law and rules if the proceeding is commenced within four months after the […]
§ 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 […]
§ 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 […]
