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This entry was published on 2014-09-22
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ARTICLE 8
Local Tax On Admissions
Racing, Pari-Mutuel Wagering and Breeding Law (PML) CHAPTER 47-A
ARTICLE VIII

LOCAL TAX ON ADMISSIONS
Section 801. Authority of counties, towns and cities to impose tax on

admissions to harness horse race meetings.

802. Amount of tax; collection; payment to municipality;

disposition of proceeds.

803. Administration and enforcement.

804. Review; assessment of additional tax.

805. Meetings exempted from tax.

806. Authority of counties and cities to impose tax on

admissions at running horse race meetings.

807. Amount of tax; liability on failure to collect.

808. Administration and enforcement.

809. Review; assessment of additional tax.

810. Disposition of revenues.

811. Local tax on admissions.