Search OpenLegislation Statutes

This entry was published on 2014-09-22
The selection dates indicate all change milestones for the entire volume, not just the location being viewed. Specifying a milestone date will retrieve the most recent version of the location before that date.
Amount of tax; liability on failure to collect
Racing, Pari-Mutuel Wagering and Breeding Law (PML) CHAPTER 47-A, ARTICLE 8
§ 807. Amount of tax; liability on failure to collect. Any local law
adopted pursuant to section eight hundred six of this chapter shall
require every corporation or association holding a running horse race
meeting to collect in addition to the admission price of tickets sold or
otherwise disposed of to patrons for admission, for each such meeting
held by such corporation or association, a tax not in excess of fifteen
per centum of such admission price. In case of failure to collect such
tax the same shall be imposed upon the corporation or association
holding such meeting.