§ 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 the area to which such law is applicable, to collect in addition
to the admission price of tickets sold or otherwise disposed of to
patrons for admission, for each such meeting held by such corporation or
association, a tax not in excess of thirty per centum of such admission
price; provided that in any such county containing a city having a
population in excess of one hundred thousand, which city has adopted a
local law imposing a tax on admissions to harness horse race meetings
conducted in such city, any local law adopted by such county in
accordance with the provisions of this article shall require the
collection of an additional tax not in excess of five per centum on
admissions to such harness horse race meetings conducted in such city.
In all other cities, having a population in excess of one hundred
thousand, or counties, any local law adopted pursuant to section eight
hundred one of this chapter shall require every corporation or
association holding a harness horse race meeting within the area to
which such law is applicable, to collect in addition to the admission
price of tickets sold or otherwise disposed of to patrons for admission,
for each such meeting held by such corporation or association, a tax not
in excess of fifteen per centum of such admission price. In all cities
having a population of one hundred thousand or less, any local law
adopted pursuant to section eight hundred one of this chapter shall
require every corporation or association holding a harness horse race
meeting wholly or partly within the area to which such law is
applicable, to collect in addition to the admission price of tickets
sold or otherwise disposed of to patrons for admission for each such
meeting held by such corporation or association, a tax, which will not
be in excess of fifteen per centum of such admission price. In any town,
any local law adopted pursuant to section eight hundred one of this
chapter shall require every corporation or association holding a harness
horse race meeting wholly or partially within the area to which such law
is applicable, to collect in addition to the admission price of tickets
sold or otherwise disposed of to patrons for admission, for each such
meeting held by such corporation or association, a tax, which will not
be in excess of fifteen per centum of such admission price. In case of
failure to collect such tax the same shall be imposed upon the
corporation or association holding such meeting. Such tax shall be paid
to the county, town or city within ten days after the close of each such
meeting. The amount so collected shall be deposited in the general fund
of the county, town or city and, unless restricted by local law to a
specified purpose or purposes, shall be available for any lawful county,
town or city purpose.