N.Y. PML Law § 801

§ 801. Authority of counties, towns and cities to impose tax on\nadmissions to harness horse race meetings. 1. Notwithstanding the\nprovisions of any other general, special or local law:\n a. Any county, except a county wholly within a city, is hereby\nauthorized and empowered to adopt and amend local laws imposing, in\naccordance with the provisions of this article, a tax on admissions to\nharness horse race meetings conducted in such county; and\n b. Any city having a population in excess of one hundred thousand is\nhereby authorized and empowered to adopt and amend local laws imposing,\nin accordance with the provisions of this article, a tax on admissions\nto harness horse race meetings conducted in such city; and\n c. Any city having a population of one hundred thousand or less is\nhereby authorized and empowered to adopt and amend local laws imposing,\nin accordance with the provisions of this article, a tax on admissions\nto harness horse race meetings conducted wholly or partly in such city;\nand\n d. A town is hereby authorized and empowered to adopt and amend local\nlaws imposing in accordance with the provisions of this article, a tax\non admissions to pari-mutuel harness horse race meetings conducted in\nsuch towns where the site and facilities of the harness horse race\nmeetings are leased from a tax exempt organization.\n 2. For the purposes of this section, the term "admissions" shall mean\nthe admission charge required to be paid by patrons for admission to a\nharness race meeting including any charge required to be paid by such\npatrons for admission to the clubhouse or other special facilities\nwithin the race meeting grounds or enclosure at which the harness race\nmeeting is conducted.\n