[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:
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.
