What Activities are Subject to This Tax?
All admissions to horse races that are held in New York City.
Tickets are taxed at 3%.
Tax Forms and Filing Requirements
The tax is added to the price and is collected from people when they buy their tickets unless they receive free passes, cards or badges.
The racing association holding the event is required to file a return and pay the tax collected at the end of each race event. If the racing association or corporation holding the event does not collect this tax from the patrons, the corporation or association itself is responsible for paying the amount of the tax, based on daily attendance.
Forms and Reports
Administrative Code for the City of New York, Title 11, Chapter 12