When used in this article, the following terms shall mean or
include:
ADMISSIONS
The admission charge required to be paid by patrons for admission
to a harness-race meeting, 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 harness-race
meeting is conducted.
[Amended 4-9-1954 by L.L. No. 7-1954]
PERSONS
An individual, partnership, society, association, joint-stock
company, corporation, estate, receiver, trustee, assignee, referee
or any other person acting in a fiduciary or representative capacity,
whether appointed by a court or otherwise, or any combination of individuals.
RETURN
Any return filed or required to be filed as herein provided.
[Amended 6-12-1956 by L.L. No. 7-1956]
Commencing with the effective date of this article, a tax of
30% is hereby imposed upon admissions to harness-race meetings conducted
in the City of Yonkers.
[Amended 2-9-1965 by L.L. No. 2-1965]
A. Every corporation, association or person holding a harness-race meeting
within the City of Yonkers shall collect, in addition to the admission
price of tickets sold for general admission, or otherwise disposed
of to patrons, a tax of 30% of such general admission price. In case
of failure to collect such tax, the same shall be imposed upon the
corporation, association or person holding such meeting.
B. The tax on admissions to a race meeting which continues for not more
than 30 days shall be paid by the licensee to the Comptroller within
10 days after the close of the meeting. If a meeting continues more
than 30 days, the tax on admissions during each successive period
of 30 racing days shall be paid by the licensee to the Comptroller
within 10 days after the end of such period, and the tax on admissions
for racing days between the end of any such thirty-day period and
the close of the race meeting shall be paid within 10 days after the
close of the meeting. However, if a race meeting closes within 10
days after the end of any such thirty-day period, the tax on admissions
during such period need not be paid until 10 days after the close
of the meeting.
Every corporation, association or person holding a harness-race
meeting within the City of Yonkers shall file with the Comptroller,
at such regular intervals as he may require and upon such forms as
he may prescribe, a return of the taxes collected or required to be
collected. The returns shall contain such information as the Comptroller
may deem necessary for the proper administration of this article.
If a return is not filed when required or if a return when filed is
incorrect or insufficient on its face, the Comptroller shall take
the necessary steps to enforce the filing of such a return or of a
corrected return.
[Amended 4-9-1954 by L.L. No. 7-1954]
Every corporation, association or person holding a harness-race
meeting within the City of Yonkers shall keep such records as may
be prescribed by the Comptroller of admissions to such meeting and
of the tax imposed by this article in such form as the Comptroller
may require in order to fix the tax liability. Such records shall
be available for inspection and examination at any time upon demand
by the Comptroller or his duly authorized agent or employee and shall
be preserved for a period of three years, except that the Comptroller
may consent to their destruction within that period, or may require
that they be kept longer than three years.
If a return required by the Comptroller under the provisions
of this article is not filed, or if the return, when filed, is incorrect
or insufficient, the amount of the tax due shall be determined by
the Comptroller from such information as may be available, and, if
necessary, the tax may be estimated on the basis of external indices.
Written notice of such determination shall be given to the corporation,
association or person liable for the collection or the payment of
the tax. Such determination shall finally and irrevocably fix the
tax unless the corporation, association or person against whom it
is assessed, within 30 days after the giving of the notice of such
determination, shall apply to the Comptroller for a hearing, or unless
the Comptroller, of his own motion, shall redetermine the same. After
such hearing, the Comptroller shall give notice of his determination
to the corporation, association or person liable for the tax. The
determination of the Comptroller shall be reviewable for error, illegality
or unconstitutionality or any other reason whatsoever by a proceeding
under Article 78 of the Civil Practice Law and Rules, if application
therefor is made to the Supreme Court within 30 days after the giving
of the notice of such determination. A proceeding under Article 78
of the Civil Practice Law and Rules shall not be instituted unless
the amount of any tax sought to be reviewed, with penalties and interest
thereon, if any, shall be first deposited with the Comptroller and
there shall be filed with the Comptroller an undertaking, issued by
a surety company authorized to transact business in New York State,
in such amount as a Justice of the Supreme Court shall approve, to
the effect that if such proceeding be dismissed or the tax confirmed,
the petitioner will pay all costs and charges which may accrue in
the prosecution of the proceeding, or, at the option of the applicant,
such undertaking filed with the Comptroller may be in a sum sufficient
to cover the taxes, penalties and interest therein stated in such
determination, plus the costs and charges which may accrue against
it in the prosecution of the proceeding, in which event the applicant
shall not be required to deposit such taxes, penalties and interest
as a condition precedent to the application.
The remedies provided by §§
15-6 and 7 of this article shall be exclusive remedies available to any corporation, association or person for the review of tax liability imposed by this article.
In addition to all other powers granted to the Comptroller,
he is hereby authorized and empowered:
A. To make, adopt and amend rules and regulations appropriate to the
carrying out of this article and the purposes thereof.
B. To extend, for cause shown, the time of filing any return for a period
not exceeding 10 days and, for cause shown, to waive, remit or reduce
penalties or interest.
C. To request information from the Harness Racing Commission and the
Department of Taxation and Finance of the State of New York, or any
other state, or the Treasury Department of the United States, relative
to any corporation, association or person, and to afford information
to such Commission and Departments relative to any corporation, association
or person, any other provision of this article to the contrary notwithstanding.
D. To delegate his functions hereunder to a Deputy Comptroller or other
employee or employees of the Department of Finance and Management
Services.
E. To assess, reassess, determine, revise and readjust the taxes imposed
by this article.
Any corporation, association or person failing to file a return
or to pay over or pay any tax to the Comptroller as required by this
article shall be subject to a penalty of 5% of the amount of the tax
due, plus interest at the rate of 1% of such tax for each month of
delay. Such penalties and interest shall be paid and disposed of in
the same manner as other revenues from this article. Unpaid penalties
and interest may be enforced in the same manner as the tax imposed
by this article.
This article shall be construed and enforced in conformity with Article
VIII of the Racing, Pari-Mutuel Wagering and Breeding Law, pursuant to which it is enacted.