[HISTORY: Adopted by the Town Board of the Town of Hamburg 7-20-1971 by L.L. No. 14-1971. Amendments noted where applicable.]
The purpose of this chapter shall be to levy a tax of 15% on all admissions at all pari-mutuel tracks in the Town of Hamburg where such track is leased from a tax-exempt organization, pursuant to Chapter 148 of the Laws of 1952 of the State of New York (§ 9501 of the Unconsolidated Laws of the State of New York).[1]
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Editor's Note: § 9501 of the Unconsolidated Laws of the State of New York was repealed by L. 1982, c. 865. See now the Racing, Pari-Mutuel Wagering and Breeding law, § 801.
A tax of 15% is hereby imposed on the admission price of tickets sold or otherwise disposed of to patrons for admission, for each such meeting held by such corporation, association or person in the Town of Hamburg holding a harness horse race meeting wholly or partially within the area to which such law is applicable.
Such tax shall be paid to the town within 10 days after the close of each such meeting and the amount so collected shall be deposited in the General Fund of the Town of Hamburg.
In case of the failure of such corporation, association, person or persons holding the harness horse race meet to collect such tax, the same shall be imposed upon the said organization conducting the harness horse race meet.
Before any corporation, association, person or persons liable to pay the tax hereby imposed shall hold any harness horse race meet, they shall pay all taxes therefore due and shall file, 30 days prior to said meet, a statement with the Supervisor of the Town of Hamburg containing the name of the place and stating the time when such races are to be held.
Nothing in this chapter shall apply to a harness horse race conducted by any state, county or agricultural association.
The Supervisor of the Town of Hamburg, or any person or persons authorized or appointed by him, shall have the power to examine or cause to be examined the books and records of the corporation, association, person or persons so conducting any such horse race meet and may hear testimony and take proof of material for its information, and to this end the said corporation, association, person or persons conducting any such harness horse race meet will make all of its records available to the Town of Hamburg pertaining to attendance at said track.
Each separate provision of this chapter shall be deemed independent of all other, provisions herein, and if any provision shall be declared invalid, all other provisions hereof shall remain valid and enforceable.
This chapter shall take effect immediately after proper filing, including with the Office of the State Comptroller and the Office of the Secretary of State.