When used in this Part 1, the following terms
shall have the following meanings:
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.
PERSON
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.
RETURN
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.
The remedies provided by §§
182-6 and
182-7 of this Part
1 shall be exclusive remedies available to any corporation, association or person for the review of tax liability imposed by this Part
1.
Powers of the County Treasurer shall include
the following:
A. To delegate his functions hereunder to a Deputy County
Treasurer or other employee of his office.
B. To extend, for cause shown, the time of filing any
return for a period not exceeding 10 days.
C. To waive, remit or reduce penalties or interest, upon
prior approval of the County Legislature of the County of Sullivan.
D. To assess, reassess, determine, revise and readjust
the taxes imposed by this Part 1.
E. 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.
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.
This Part
1 shall be construed and enforced in conformity with Chapter 148 of the Laws of 1952 and all acts amendatory thereof and supplemental thereto,
pursuant to which it is enacted.