[Adopted 1-26-1981 as Ch. 122 of
the 1981 Code]
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.
A.
Every corporation, association or person holding or
conducting a harness race meeting wholly or partly in the City of
Batavia shall collect, in addition to the admission price of tickets
sold or otherwise disposed of, a tax equal to 1 1/2% of such admission
price.
B.
Such tax shall be paid to the City of Batavia within
10 days after the close of each such harness race meeting.
C.
In case of the failure by such corporation, association
or person holding such harness race meeting to collect the said tax,
the same shall be imposed upon the corporation, association or person
holding such harness race meeting.
D.
Before any corporation, association or person shall
hold any harness race meeting wholly or partly in the City of Batavia,
it shall pay all taxes theretofore due, and shall file with the City
Clerk of Batavia a statement containing the name of the organization
holding such harness race meeting and stating the time and place where
such meeting will be held.
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.
