Section 811. Local tax on admissions

1. Notwithstanding the provisions of
  any general, special or  local  law  or  ordinance,  Suffolk  and  Tioga
  counties  are  hereby  authorized  and empowered to adopt and amend laws
  imposing a tax on admissions to quarter horse racing meetings authorized
  pursuant to this chapter. The county, pursuant to any local law  adopted
  pursuant  to this section shall require every corporation or association
  holding a quarter horse racing meeting, wholly or partially  within  the
  county,  to  collect  regularly a tax on admission for each such meeting
  held by such corporation or association. In case of failure  to  collect
  such taxes the same shall be imposed upon the corporation or association
  holding  such meeting. Such taxes shall be paid to the county within ten
  days after the close of such meeting. The amount so collected  shall  be
  deposited  in  the  general  fund of the county and unless restricted by
  local law to a specified purpose or purposes, shall be available for any
  lawful county purpose.
    2. The tax on admissions shall not exceed fifteen per  centum  of  the
  admission fee. If an off-track betting corporation is established either
  in Suffolk or Tioga county, or any region Suffolk or Tioga county is in,
  then the tax to be collected by the county of Suffolk or Tioga shall not
  exceed three per centum of the revenues from admissions.
    3.  The  term "admission" shall mean the charge required to be paid by
  patrons for admission to a quarter horse racing  meeting  including  any
  charge  required  to  be  paid  by  such  patrons  for  admission to the
  clubhouse or other special facilities, except parking lots,  within  the
  race  meeting  grounds  or  enclosure  at which the quarter horse racing
  meeting is conducted.