A tax of 1 1/2% of the admission price
of tickets sold or otherwise disposed of is hereby imposed for each
harness race meeting held wholly or partly in the City of Batavia.
The City Clerk of the City of Batavia, or some
other duly authorized representative of said city, shall have power
to examine the books and records of any corporation, association or
person holding or conducting any harness horse race meeting wholly
or partly in the City of Batavia, and may hear testimony and take
proof on matters pertaining to the sale of admission tickets and the
tax due hereunder, and from such information and other pertinent facts
may settle and determine the tax due to said City of Batavia under
this article.
In the event that the tax imposed herein is
not paid when due, a penalty of 5% with interest at the rate of 1%
per month from the date that said tax became due until the same has
been paid, is hereby imposed.