[Adopted 6-30-1993]
Any person charging admission to a place licensed by the Gaming Policy Board and containing a pari-mutuel system therein or to any off-track betting facility located within the Town of Windsor Locks shall be responsible to pay to the Town of Windsor Locks such tax as is imposed by the Town of Windsor Locks as set forth in § 320-12 of this article.
In accordance with Chapter 226a of the Connecticut General Statutes
(Sections 12-579 to 12-582), the Town of Windsor Locks hereby imposes
a tax of 10% of the admission charge as defined in Subsection (3)
of Section 12-540 of the Connecticut General Statutes, to any place
licensed by the Gaming Policy Board and containing a pari-mutuel system
therein or to any off-track betting facility located within the Town
of Windsor Locks.
The tax, as provided in Subsection A above, shall be imposed,
administered and collectable in accordance with Chapter 226a of the
Connecticut General Statutes, as amended (Sections 12-579 to 12-582).
Any taxpayer aggrieved because of any order, decision, determination
or disallowance of the Tax Collector of the Town of Windsor Locks
under the provisions of Chapter 226a of the Connecticut General Statutes,
as amended (Sections 12-579 to 12-582), and this section, may take
an appeal therefrom to the Superior Court, Judicial District of Hartford/New
Britain at Hartford, in accordance with the provisions of said Chapter
226a of the Connecticut General Statutes, as amended.
This article shall take effect from its passage and shall apply
to all monies already collected by the Teletheatre off-track betting
facility of the State of Connecticut as a municipal admission tax
in anticipation of the passage of this article.
