[Adopted 12-9-1957 by L.L. No. 1-1957]
When used in this Part 1, the following terms
shall have the following meanings:
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.
The County Treasurer of the County of Sullivan.
Includes 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 where appointed by a court or otherwise and any combination
of individuals.
Includes any return filed or required to be filed as herein
provided.
Commencing with the effective date of this Part
1, a tax of 15% is hereby imposed upon all admissions to harness horse
race meetings conducted in the County of Sullivan.
Every corporation, association or person holding
a harness race meeting within the County of Sullivan shall collect,
in addition to the admission price of tickets sold for admission,
or otherwise disposed of to patrons, a tax of 15% of such admission
price. In case of failure to collect such tax the same shall be imposed
upon the corporation, association or person holding such meeting.
Such tax shall be paid to the County Treasurer within 10 days after
the close of each such meeting and shall be deposited in the general
fund of the County.
Every corporation, association or person holding
a harness race meeting within the County of Sullivan shall file with
the County Treasurer, 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 County Treasurer may deem necessary for the proper administration
of this Part 1. If a return is not filed when required or if a return
when filed is incorrect or insufficient on its face the County Treasurer
shall take the necessary steps to enforce the filing of such return
or of a corrected return.
Every corporation, association or person holding
a harness race meeting within the County of Sullivan shall keep such
records as may be prescribed by the County Treasurer of admissions
to such meetings and of the tax imposed by this Part 1 in such form
as the County Treasurer may require in order to fix the tax liability.
Such records shall be available for inspection and examination at
any time upon the demand of the County Treasurer or his duly authorized
agent or employee and shall be preserved for a period of three years,
except that the County Treasurer may consent to their destruction
within that period, and may require that they be kept longer than
three years.
If a return required by the County Treasurer under the provisions of this Part 1 is not filed, or, if the return when filed is incorrect or insufficient, the amount of the tax due shall be determined by the County Treasurer 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 County Treasurer for a hearing, or unless the County Treasurer, of his own motion, shall redetermine the same. After such hearing the County Treasurer shall give notice of his determination to the corporation, association or person liable for the tax. The determination of the County Treasurer 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 County Treasurer and there shall be filed with the County Treasurer 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 County Treasurer 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.Â
In the manner provided in this section, the County
Treasurer shall refund or credit, without interest, any tax erroneously,
illegally or unconstitutionally collected or paid if written application
to the County Treasurer for such refund shall be made within one year
from the payment thereof. Whenever a refund is made by the County
Treasurer, the reasons therefor shall be stated. The County Treasurer
may, in lieu of any refund required to be made, allow credit therefor
in payments due from the applicant.
B.Â
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 County Treasurer may receive
evidence with respect thereto. After making his determination the
County Treasurer 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 County Treasurer 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.
A.Â
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 Part 1 as herein provided, the County Attorney shall, upon the
request of the County Treasurer, bring or cause to be brought an action
to enforce the same on behalf of the County of Sullivan in any court
of the State of New York or of any other state or of the United States.
If, however, the County Treasurer believes that any corporation, association
or person subject to the provisions of this Part 1 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 issue a warrant immediately.
B.Â
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 County Treasurer believes that any corporation, association
or person subject to the provisions of this Part 1 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 Part
1, he may issue a warrant directed to the Sheriff of the County of
Sullivan 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 County 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 County Treasurer and
to pay 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 Sullivan 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 judgments 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. If a warrant
is returned not satisfied in full, the County Treasurer may from time
to time issue new warrants and shall also have the same remedies to
enforce the amount due thereunder as if the County had recovered judgment
therefor and execution thereon had been returned unsatisfied.
Powers of the County Treasurer shall include
the following:
A.Â
To delegate his functions hereunder to a Deputy County
Treasurer or other employee of his office.
B.Â
To extend, for cause shown, the time of filing any
return for a period not exceeding 10 days.
C.Â
To waive, remit or reduce penalties or interest, upon
prior approval of the County Legislature of the County of Sullivan.
D.Â
To assess, reassess, determine, revise and readjust
the taxes imposed by this Part 1.
E.Â
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 provisions of this Part 1 to the
contrary notwithstanding.
A.Â
The County Treasurer, or his employees duly designated
and authorized by him, shall have the power to administer oaths and
take affidavits in relation to any matter or proceeding in the exercise
of their powers and duties under this Part 1. The County Treasurer
shall have the 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 Part 1 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.Â
A justice of the Supreme Court either in court or
at chambers shall have the 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 County
Treasurer under this Part 1.
Any corporation, association or person failing
to file a return or to pay over or pay any tax to the County Treasurer
as required by this Part 1 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
Part 1. Unpaid penalties and interest may be enforced in the same
manner as the tax imposed by this Part 1.
[Amended 5-20-1999 by L.L. No. 4-1999]
Any violation of the provisions of this Part
1 shall constitute a misdemeanor and shall be punishable, upon conviction,
by a fine of not more than $1,000 or by imprisonment for not more
than one year, or by both such fine and imprisonment.
