[Adopted 5-17-1954 by L.L. No. 2-1954]
Pursuant to Chapter 236 of the Laws of 1952, as amended by Chapters
246 and 285 of the laws of 1954,[1] a tax is hereby imposed on all admissions to running horse
race meetings conducted at race meeting grounds or enclosures located
within the County of Saratoga at the rate of 15% of the admissions
price. The term "admissions" shall mean the admission charge required
to be paid by patrons for admission to a running horse race, including
any charge required to be paid by such patrons for admission to the
clubhouse or other special facilities within the race meeting grounds
or enclosure at which the running horse race meeting is conducted.
[1]
Editor's Note: See § 806 et seq. of the Racing,
Pari-Mutuel Wagering and Breeding Law.
Every corporation, association or person holding a running horse
race meeting in the County of Saratoga, New York, shall collect, in
addition to the admission price of tickets sold or otherwise disposed
of, for each running horse race meeting held by such corporation,
association or person, a tax equivalent to 15% of each such admission
price. In case of failure to collect such tax, the same shall be imposed
upon the corporation, association or person holding the running horse
race meeting.
The tax hereby imposed shall be paid to the Treasurer of the
County of Saratoga within 10 days after the close of each such running
horse race meeting. The amount so collected and paid to the County
Treasurer shall be deposited by him in the general fund of the County
and shall be available for any lawful County purpose.
Every racing corporation or association shall file with the
Saratoga County Treasurer, at such regular intervals as the Treasurer
may require and upon such forms as shall be prescribed by the Treasurer,
a return showing the taxes collected pursuant to this article, together
with any and all other information which the Treasurer shall require
to be included and reported in such return. The Treasurer may require
at any time supplemental or amended returns or such additional information
or data as he may specify.
The County Treasurer of Saratoga County, or any person duly
appointed or authorized by him, shall have the power to examine, or
cause to be examined, the books and records of the corporation, association,
person or persons conducting any such running horse race meeting.
The County Treasurer, or any person duly designated and authorized
by him, shall have the power to administer oaths, take affidavits,
and subpoena and require the attendance of witnesses and the production
of books and other records to secure information pertinent to the
performance of his duties hereunder and the enforcement of this article.
A penalty of 5% and interest at the rate of 1% per month from
the due date to the date of payment of the tax shall be payable in
case any tax imposed by this article is not paid when due.
