Legislation
ARTICLE 8
Local Tax On Admissions
Racing, Pari-Mutuel Wagering and Breeding Law (PML) CHAPTER 47-A
ARTICLE VIII
LOCAL TAX ON ADMISSIONS
Section 801. Authority of counties, towns and cities to impose tax on
admissions to harness horse race meetings.
802. Amount of tax; collection; payment to municipality;
disposition of proceeds.
803. Administration and enforcement.
804. Review; assessment of additional tax.
805. Meetings exempted from tax.
806. Authority of counties and cities to impose tax on
admissions at running horse race meetings.
807. Amount of tax; liability on failure to collect.
808. Administration and enforcement.
809. Review; assessment of additional tax.
810. Disposition of revenues.
811. Local tax on admissions.
LOCAL TAX ON ADMISSIONS
Section 801. Authority of counties, towns and cities to impose tax on
admissions to harness horse race meetings.
802. Amount of tax; collection; payment to municipality;
disposition of proceeds.
803. Administration and enforcement.
804. Review; assessment of additional tax.
805. Meetings exempted from tax.
806. Authority of counties and cities to impose tax on
admissions at running horse race meetings.
807. Amount of tax; liability on failure to collect.
808. Administration and enforcement.
809. Review; assessment of additional tax.
810. Disposition of revenues.
811. Local tax on admissions.