N.Y. Racing, Pari-Mutuel Wagering and Breeding Law Section 807
Amount of tax

  • liability on failure to collect
Any local law adopted pursuant to § 806 (Authority of counties and cities to impose tax on admissions at running horse race meetings)section eight hundred six of this chapter shall require every corporation or association holding a running horse race meeting 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 case of failure to collect such tax the same shall be imposed upon the corporation or association holding such meeting.

Source: Section 807 — Amount of tax; liability on failure to collect, https://www.­nysenate.­gov/legislation/laws/PML/807 (updated Sep. 22, 2014; accessed Jan. 24, 2026).

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Verified:
Jan. 24, 2026

Last modified:
Sep. 22, 2014

§ 807. Amount of tax's source at nysenate​.gov

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