[Adopted as Ch. 111 of the 1970 Code]
Pursuant to Chapter 148 of the Laws of 1952, as last amended,[1] a tax is hereby imposed on all admissions to harness horse race meetings conducted at race meeting grounds or enclosures located within the City of Saratoga Springs at the rate of 15% of the admissions price.
[1]
Editor's Note: See now the Racing, Pari-Mutuel Wagering and Breeding Law.
As used in this article, the following terms shall have the meanings indicated:
ADMISSIONS
Admission charge required to be paid by patrons for admission to a harness horse race, including any charge required to be paid by such patrons for admission to the clubhouse or other special facilities within the race meeting grounds or enclosure at which the harness horse race meeting is conducted.
Every corporation, association or person holding a harness horse race meeting in the City of Saratoga Springs, New York, shall collect, in addition to the admission price of tickets sold or otherwise disposed of for each harness horse race meeting held by such corporation, association or person, a tax equivalent to 15% of each admission price. In case of failure to collect such tax, the same shall be imposed upon the corporation, association or person holding the harness horse race meeting.
The tax hereby imposed shall be paid to the Commissioner of Finance of the City of Saratoga Springs within 10 days after the close of each harness horse race meeting. The amount so collected and paid to the Commissioner of Finance of the City of Saratoga Springs shall be deposited by him in the general fund of the City and shall be available for any lawful City purpose.
Every harness horse racing corporation, association or person shall file with the Commissioner of Finance of the City of Saratoga Springs at such regular intervals as the Commissioner of Finance may require, and upon such forms as shall be prescribed by the Commissioner of Finance, a return showing the taxes collected pursuant to this article, together with any and all other information which the Commissioner of Finance shall require to be included and reported in such return. The Commissioner of Finance may require, at any time, supplemental or amended returns or such additional information or data as he may specify.
The Commissioner of Finance of the City of Saratoga Springs, or any person duly appointed or authorized by him, shall have the power to examine or cause to be examined the books and records of the corporation, association, person or persons conducting any such harness horse race meeting within the City of Saratoga Springs. The Commissioner of Finance, or any person duly designated and authorized by him, shall have the power to administer oaths, take affidavits, subpoena and require the attendance of witnesses and the production of books and other records to secure information pertinent to the performance of his duties hereunder and the enforcement of this article.
A penalty of 5% and interest at the rate of 1% per month from the due date to the date of payment of the tax shall be payable in case any tax imposed by this article is not paid when due.
The provisions of this article shall not apply to a harness horse race meeting conducted by any state, county or other agricultural association.