N.Y. PML Law § 811

§ 811. Local tax on admissions. 1. Notwithstanding the provisions of\nany general, special or local law or ordinance, Suffolk and Tioga\ncounties are hereby authorized and empowered to adopt and amend laws\nimposing a tax on admissions to quarter horse racing meetings authorized\npursuant to this chapter. The county, pursuant to any local law adopted\npursuant to this section shall require every corporation or association\nholding a quarter horse racing meeting, wholly or partially within the\ncounty, to collect regularly a tax on admission for each such meeting\nheld by such corporation or association. In case of failure to collect\nsuch taxes the same shall be imposed upon the corporation or association\nholding such meeting. Such taxes shall be paid to the county within ten\ndays after the close of such meeting. The amount so collected shall be\ndeposited in the general fund of the county and unless restricted by\nlocal law to a specified purpose or purposes, shall be available for any\nlawful county purpose.\n 2. The tax on admissions shall not exceed fifteen per centum of the\nadmission fee. If an off-track betting corporation is established either\nin Suffolk or Tioga county, or any region Suffolk or Tioga county is in,\nthen the tax to be collected by the county of Suffolk or Tioga shall not\nexceed three per centum of the revenues from admissions.\n 3. The term "admission" shall mean the charge required to be paid by\npatrons for admission to a quarter horse racing meeting including any\ncharge required to be paid by such patrons for admission to the\nclubhouse or other special facilities, except parking lots, within the\nrace meeting grounds or enclosure at which the quarter horse racing\nmeeting is conducted.\n