[Adopted 4-9-1952 by L.L. No. 2-1952]
When used in this article, the following terms shall mean or
include:
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]
The Comptroller of the City of Yonkers.
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.
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.
A.
In the manner provided in this section, the Comptroller shall refund
or credit, without interest, any tax erroneously, illegally or unconstitutionally
collected or paid, if written application to the Comptroller for such
refund shall be made within one year from the payment thereof. Whenever
a refund is made by the Comptroller, the reasons therefor shall be
stated. The Comptroller may, in lieu of any refund required to be
made, allow credit therefor in payments due from the applicant.
B.
An application for a refund or credit made as herein provided shall
be deemed an application for a revision of any tax, penalty or interest
complained of, and the Comptroller may receive evidence with respect
thereto. After making his determination, the Comptroller shall give
notice to the corporation, association or person interested, who shall
be entitled to review such determination by a proceeding pursuant
to Article 78 of the Civil Practice Law and Rules, provided that such
proceeding is instituted within 30 days after the giving of the notice
of such determination and provided that a final determination of tax
due was not previously made. Such a proceeding shall not be instituted
unless an undertaking is filed with the Comptroller in such amount
and with such sureties 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 such proceeding.
C.
A corporation, association or person shall not be entitled to a revision,
refund or credit of a tax under this section where it or he has had
a hearing or an opportunity for a hearing as provided in this article
or has failed to avail itself or himself of the remedies therein provided.
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.
A.
Whenever any corporation or association or any of its officers or
any other person shall fail to collect, retain and pay over any tax
or to pay any tax penalty or interest imposed by this article, as
herein provided, the Corporation Counsel shall, upon the request of
the Comptroller, bring or cause to be brought an action to enforce
the same on behalf of the City of Yonkers in any court of the State
of New York or of any other state or of the United States. If, however,
the Comptroller believes that any corporation, association or person
subject to the provisions of this article is about to cease business,
leave the state or remove or dissipate the assets out of which the
tax or penalties might be satisfied, and that any such tax or penalty
will not be paid when due, he may declare such tax or penalty to be
immediately due and payable and may issue a warrant immediately.
B.
As an additional or alternate remedy, where the tax is not paid within
10 days after the close of any harness-race meeting, or where the
Comptroller believes that any corporation, association or person subject
to the provisions of this article is about to cease business, leave
the state or remove or dissipate the assets out of which the tax or
penalties might be satisfied, or for any other similar reason he deems
it necessary to protect the revenues under this article, he may issue
a warrant directed to the Sheriff of the County of Westchester commanding
him to levy upon and sell the real and personal property of the corporation,
association or person liable for the tax which may be found within
the City for the payment of the amount thereof, with any penalties
and interest, and the cost of executing the warrant, and to return
such warrant to the Comptroller and to pay to him the money collected
by virtue thereof within 60 days after the receipt of such warrant.
The Sheriff shall, within five days after the receipt of the warrant,
file with the County Clerk of the County of Westchester a copy thereof,
and thereupon such Clerk shall enter in the judgment docket the name
of the corporation, association or person mentioned in the warrant
and the amount of the tax, penalties and interest for which the warrant
is issued and the date when such copy is filed. Thereupon, the amount
of such warrant so docketed shall become a lien upon the title to
and interest in real and personal property of the corporation, association
or person against whom the warrant is issued. The Sheriff shall then
proceed upon the warrant in the same manner, and with like effect,
as that provided by law in respect to executions issued against property
upon judgment of a court of record, and for services in executing
the warrant, he shall be entitled to the same fees, which he may collect
in the same manner. In the discretion of the Comptroller, a warrant
of like terms, force and effect may be issued and directed to any
officer or employee of the Department of Finance and Management Services,
and in the execution thereof such officer or employee shall have all
the powers conferred by law upon sheriffs, but shall be entitled to
no fee or compensation in excess of the actual expenses paid in the
performance of such duty. If a warrant is returned not satisfied in
full, the Comptroller may from time to time issue new warrants and
shall also have the same remedies to enforce the amount due thereunder
as if the City had recovered judgment therefor and execution thereon
had been returned unsatisfied.
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.
A.
The Comptroller, or his employees duly designated and authorized
by him, shall have power to administer oaths and take affidavits in
relation to any matter or proceeding in the exercise of their powers
and duties under this article. The Comptroller shall have power to
subpoena and require the attendance of witnesses and the production
of books, papers and documents to secure information pertinent to
the performance of his duties hereunder and of the enforcement of
this article and to examine them in relation thereto and to issue
commissions for the examination of witnesses who are out of the state
or unable to attend before him or excused from attendance.
B.
A Justice of the Supreme Court either in court or at chambers shall
have power summarily to enforce by proper proceedings the attendance
and testimony of witnesses and the production and examination of books,
papers and documents called for by the subpoena of the Comptroller
under 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.
