Meetings exempted from tax
Source:
Section 805 — Meetings exempted from tax, https://www.nysenate.gov/legislation/laws/PML/805 (updated Sep. 22, 2014; accessed Jan. 24, 2026).
801
Authority of counties, towns and cities to impose tax on admissions to harness horse race meetings 802
Amount of tax 803
Administration and enforcement 804
Review 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 808
Administration and enforcement 809
Review 810
Disposition of revenues 811
Local tax on admissions
Authority of counties, towns and cities to impose tax on admissions to harness horse race meetings 802
Amount of tax 803
Administration and enforcement 804
Review 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 808
Administration and enforcement 809
Review 810
Disposition of revenues 811
Local tax on admissions
