N.Y. PML Law § 806

§ 806. Authority of counties and cities to impose tax on admissions at\nrunning horse race meetings. 1. Notwithstanding the provisions of any\nother 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\nrunning horse race meetings conducted wholly within such county; and\n b. Any city having a population in excess of one million 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\nrunning horse race meetings conducted wholly within such city.\n 2. Where the race meeting grounds or enclosure is situated in two\ncounties, one of which is wholly within a city, such 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\nrunning horse race meetings conducted at or in such race meeting grounds\nor enclosure. In the event the city shall fail to adopt by March\ntwenty-sixth, nineteen hundred fifty-two, a local law imposing such tax,\nthen such county outside such city is authorized and empowered to impose\nsuch tax.\n 3. For the purposes of this section, the term "admissions" shall mean\nthe admission charge required to be paid by patrons for admission to a\nrunning 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 running race\nmeeting is conducted.\n