N.Y. Racing, Pari-Mutuel Wagering and Breeding Law § 807

§ 807. Amount of tax; liability on failure to collect. Any local law\nadopted pursuant to section eight hundred six of this chapter shall\nrequire every corporation or association holding a running horse race\nmeeting to collect in addition to the admission price of tickets sold or\notherwise disposed of to patrons for admission, for each such meeting\nheld by such corporation or association, a tax not in excess of fifteen\nper centum of such admission price. In case of failure to collect such\ntax the same shall be imposed upon the corporation or association\nholding such meeting.\n