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CHAPTER IV
Nassau County COMPTROLLER
Title A. In General
Section 4-1. Delegation of powers and duties.
4-1. Deductions from salaries of County employees.
Title 8. Harness Horse Race Admissions Tax
Section 4-2.0 Definitions.
4-2.1 Imposition of tax.
4-2.2 Payment of tax.
4-2.3 Records and audits.
4-2.4 Determination of tax.
4-2.5 Refunds.
4-2.6 Reserves.
4-2.7 Remedies exclusive.
4-2.8 Proceedings to recover tax.
4-2.9 General powers of the Nassau County Comptroller.
4-2.10 Administration of oaths and compelling testimony.
4-2.11 Penalties and interest.
4-2.12 Notices and limitations of time.
4-2.13 Disposition of revenues.
4-2.14 Separability.
(Not so in original: Table of Contents added for easy reference.)
Title A
In General
§ 4-1.0 Delegation of powers and duties. The Nassau County Comptroller, after entering upon the duties of his office, may delegate to one or more of the assistants or clerk in his office specific powers and duties of the Comptroller. Such delegations shall be in writing signed by the Comptroller and shall set forth the specificpower or powers, duty or duties so delegated and shall be filed with the Nassau County County Clerk. The acts so performed by such assistants or clerks shall have the same effect in law as If performed by the Comptroller.
(Added by L. 1942 Ch. 179 §, in effect March 25, 1942.)
§ 4-1.1 Deduction, from salaries of county employees. The Comptroller is hereby authorized to deduct
from the wages or salary of any Nassau County employee of the County any amount that such employee may specify in writing filed with the Comptroller for payments to or deposits in credit unions or county employees and to transmit the sum so deducted to the said credit unions. Any such written authorization may be withdrawn by such employee at any time by filing written notice of such withdrawal with the Comptroller.
(Added By Local Law No. 6-1965, in effect May 12, 1965.)
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Title B
Harness Horse Race Admissions Tax
§ 4-2.0 Definitions. As used in this title:
1. The term "racing corporation or association" means a racing corporation or association or other person
owning or operating race meeting grounds or enclosures located within the County of Nassau, or a
racing corporation or association or other person conducting race meetings at such grounds or
enclosures.
2. The term “person" means an individual, partnership, society, association, joint stock company,
corporation, estate, receiver, trustee, assignee, retiree, or any other person acting In a fiduciary or
representative capacity, whether appointed by a court or otherwise, and any combination of individuals.
3. The term "admissions" means admissions as defined in chapter one hundred forty-eight of the laws of
nineteen hundred fifty-two.
(Amended by Nassau County Local Law No. 1-1954, § 2, in effect April 19, 1954.)
§ 4-2.1 Imposition of tax. A tax is hereby imposed on all admissions to harness horse race meetings
conducted at race meeting ground or enclosures located within the County of Nassau at the rate of thirty per
centum of the admission price. The racing association or corporation conducting a harness horse race
meeting shall, in addition to the admissions price, collect such tax on all tickets sold or otherwise disposed of to
patrons for admission with the sole exception of those issued free passes, cards or badges In accordance with
the specific authority of the laws of the State of New York, in case of failure to collect such tax the tax shall be
imposed on the racing corporation or association conducting such meeting.
(Amended by Nassau County Local Law No. 1-1954, § 2; Local Law No. 1- 1956 in effect April 16, 1956.)
§ 4-2.2
Payment of the tax.
a. Every racing corporation or association shall file with the Nassau County Comptroller at such regular intervals as the Comptroller may require and upon such forms as shall be prescribed by the Comptroller a return showing the taxes collected pursuant to this title and the number of persons admitted to meetings
conducted by the racing corporation or association during the periods covered by the return, together
with any and all other information which the Comptroller shall require to be included and reported in
such return. The Comptroller may require at any time supplemental or amended returns of such
additional information or data as he may specify.
b. Every return required hereunder shall have annexed thereto an affidavit of an officer of the racing
corporation or association to the effect that the statements contained therein are true.
c. The tax imposed by this title shall be paid by the racing corporation or association to the Nassau County Comptroller at
such regular intervals as the Comptroller may require in no event later than ten days after the close of
the race meeting.
d. The amount of the Nassau County tax paid on admissions pursuant to this title shall be the property of the County of Nassau and shall be held by the racing corporation or association as trustee for and on account of the County of Nassau and the racing corporation or association shall be liable for the tax. Officers of the
racing corporation or association shall be personally liable for the tax collected or required to be
collected hereunder.
e. Every racing corporation or association conducting harness horse race meetings at race meeting
grounds or enclosures located within title County of Nassau shall, on or before the effective date of this
local law and annually thereafter before the opening of any race meeting in each year execute and file
with the Comptroller a bond Issue by a surety company authorized to transact business in this state and
approved by the superintendent of insurance of this state as to solvency and responsibility in an
amount sufficient to secure the payment of the taxes and penalties and interest due or which may
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become due hereunder, to be fixed by the Comptroller.
§ 4-2.3 Record and audits. Every Nassau County racing corporation or association shall keep such records as may be
prescribed by the Comptroller, of all admissions and taxes collected pursuant to this title. Such records shall
be available for inspection and examination at any time upon demand by the Comptroller or his duly authorized
agents or employees, and such records shall be preserved for a penned of three years, except that the
Nassau County Comptroller may consent to their destruction within that period, and may require that they be kept longer than
three years.
§ 4-2.4 Determination of tax. If a return required by this title is not filed, or if a return when filed is
incorrect or insufficient the amount of Nassau County tax due shall be determined by the Comptroller from such information as
may be obtainable and, if necessary, the tax may be estimated on the basis of external indices, such as
number of race meetings held, admissions, paid attendance, or other factors. Notice of such determination
shall be given to the person liable for the collection and payment of the tax. Such determination shall finally
and irrevocably fix the tax unless the person against whom it is assessed, within thirty days after giving the
notice of such determination, shall apply to the Nassau County Comptroller for a hearing, or unless the Comptroller of his own
motion shall redetermine the same. After such hearing the Comptroller shall give notice of his determination to
the person liable for the tax. The determination of the Comptroller shall be reviewable for error, illegality or
unconstitutionality or any other reason whatsoever by a proceeding under article seventy-eight of the civil
practice act if application therefore is made to the supreme court within ninety days after the giving of the
notice of such determination. A proceeding under article seventy-eight of the civil practice act shall not be
instituted unless the amount of any tax sought to be reviewed with interest and penalties thereof, if any, shall
be first deposited with the Nassau County County Treasurer and there shall be filed with the Comptroller an undertaking,
issued by a surety company authorized to transact business in this state and approved by the Superintendent
of Insurance of this State as to solvency and responsibility, in such amount as a justice of the supreme court
shall approve to the effect that if such proceeding be dismissed or the tax confirmed, the petitioner will pay all
costs and charges which may accrue in the prosecution of the proceeding, or at the option of the applicant
such undertaking filed with the Comptroller may be in a sum sufficient to cover the taxes, penalties and interest
thereon stated in such determination plus the costs and charges which may accrue against it in the prosecution
of the proceeding, in which event the applicant shall not be required to deposit such taxes, penalties and
interest as a condition precedent to the application. The Comptroller shall notify the treasurer of all final
determinations.
§ 4-2.5
Refunds. Nassau County
a. In the manner provided in this section the Nassau County Treasurer upon the order of the Comptroller shall refund or
credit, without interest, any tax, penalty or Interest erroneously, illegally, or unconstitutionally collected
or paid if application to the Comptroller for such refund shall be made within one year from the payment
thereof. Whenever a refund is made by the treasurer upon the order of the Comptroller, the
Comptroller shall state his reason therefore in writing. The Treasurer may, in lieu of any refund
required to be made, allow credit therefore on payments due from the applicant.
b. An application for a refund or credit made as herein provided shall be deemed an application for a
revision of any tax, penalty or interest complained of and the Comptroller may receive evidence with
respect thereto. After making his determination the Comptroller shall give notice thereof to the person
interested who shall be entitled to review such Nassau County determination by a proceeding pursuant to article
seventy-eight of the civil practice act, provided such proceeding is instituted within ninety days after the
giving of the notice of such determination, and provided that a final determination of tax due was not
previously made. Such a proceeding shall not be instituted unless an undertaking is filed with the
Comptroller in such amount and with such sureties as a justice of the supreme court shall approve to
the effect that at such proceeding be dismissed or the tax confirmed, the petitioner will pay all costs and
charges which may accrue In the prosecution of such proceeding.
c. A person shall not be entitled to a revision, refund or credit under this section of a tax, interest or
penalty which has been determined to be due pursuant to the provisions of section 4-2.4 of this title
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where he has had a hearing or an opportunity for a hearing, as provided in said section, or has failed to
avail himself of the remedies therein provided. No refund or credit shall be made of a tax, interest or
penalty paid after a determination by the Nassau County Comptroller made pursuant to section 4.2.4 of this title unless
it be found that such determination was erroneous, illegal or unconstitutional or otherwise improper, by
the Comptroller after a hearing or of his own motion, or in a proceeding under article seventy-eight of
the civil practice act, pursuant to the provisions of said section, in which event refund or credit without
interest shall be made of the tax, interest or penalty found to have been overpaid.
§ 4-2. 6 Reserves. In cases where a person has applied for a refund and has instituted a proceedingunder article seventy-eight of the civil practice act to review a determination adverse to him on his application
for refund, the Comptroller shall set up appropriate reserves to meet any decision adverse to the County.
§ 4-2.7 Remedies, exclusive. Nassau CountyThe remedies provided by sections 4-2.4 and 4-2.5 of this title shall be
exclusive remedies available to any person for the review of tax liability imposed by this title, and no
determination or proposed determination of tax liability Imposed by this title, and no determination or proposed
determination of tax or determination on any application for refund shall be enjoined or reviewed by an action
for declaratory judgment, an action for money had and received or by any action or proceeding other than a
proceeding In the nature of a certain proceeding under article seventy-eight of the civil practice act: provided,
however. That such person may proceed by declaratory judgment if he Institutes suit within ninety days after a
deficiency assessment is made and pays the amount of deficiency assessment to the treasurer prior to the
Institution of such suit and posts a bond for costs as provided in section 4-2.4 of this title.
§ 4-2.8
Proceedings to recover tax. Nassau County
a. Whenever any racing corporation or association or any of its officers or any other person shall fail to
collect and pay over any tax or to pay any tax, penalty or interest imposed by this title as therein
provided, the County Attorney shall, upon the request of the Comptroller bring or cause to be brought
an action to enforce the payment of the same on behalf of the County of Nassau in any court of the
State of New York or of any other state or of the United States. If, however, the Comptroller in his
discretion believes that a person subject to the provisions of this title is about to cease business, leave
the state or remove or dissipate the assets out of which the tax or penalties might be satisfied, and that
any such tax or penalty will not be paid when due, he may declare such tax or penalty to be
immediately due and payable and may issue a warrant immediately.
b. As an additional or alternate remedy, the Nassau County Comptroller may issue a warrant, directed to the County
sheriff commanding him to levy upon and sell the real and personal property of the racing corporation
or association or its officers or any other person which may be found within the County, for the payment
of the amount thereof, with any penalties and interest, and the cost of executing the warrant, and to
return such warrant to the treasurer and to pay to him the money collected by virtue thereof, within sixty
days after the receipt of such warrant. The Nassau County Sheriff shall within five days after the receipt of the
warrant file with the Nassau County Clerk a copy thereof, and thereupon such Clerk shall enter in the judgment
docket the name of the person mentioned in the warrant and the amount of the tax, penalties and
interest for which the warrant is issued and the date when such copy is filed. Thereupon the amount of
such warrant so docketed shall become a lien upon the title to and interest In real and, personal
property of the person against whom the warrant is issued. The County Sheriff shall then proceed upon
the warrant in the same manner, and with like effect, as that provided by law in respect to executions
issued against property upon judgments of a court of record and for services in executing the warrants
he shall be entitled to the same fees, which he may collect in the same manner. In the discretion of the
Comptroller a warrant of like terms, force and effect may be issued and directed to any officer or
employee of such Comptroller's office, and in the execution thereof such officer or employee shall have
all the powers conferred by law upon sheriffs, but shall be entitled to no fee or compensation in excess
of the actual expenses paid in the performance of such duty. If a warrant is returned not satisfied in full,
the Comptroller may from time to time Issue new warrants and shall also have the same remedies to
enforce the amount due hereunder as if the County had recovered judgment therefore and execution
thereon had been returned unsatisfied.
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c. Whenever a corporation or association shall make a sale, transfer or assignment in bulk of any part or
the whole of its race meeting grounds or enclosures and the building and structures thereon, or its
lease, license or other agreement or right to possess or operate such race meeting grounds or
enclosures or of the equipment, machinery, fixtures or supplies, or of the said race meeting grounds or
enclosures and the building and structures thereon, or lease, license or other agreement or right to
possess or operate such race meeting grounds or enclosures, and the equipment, machinery, fixtures
or supplies pertaining to the conduct or the operation of the said race meeting grounds or enclosures,
otherwise than in the ordinary course of trade and in the regular prosecution of said business, the
purchaser, transferee or assignee shall at least ten days before taking possession of such race meeting
grounds or enclosures and the building and structures thereon, or lease, license or other agreement or
right to possess or operate such race meeting grounds or enclosures or the equipment, machinery
fixtures or supplies, or of the said race meeting grounds or enclosures and the building and structures
thereon, or lease, license or other agreement or right to possess or operate such race meeting grounds
or enclosures, and the equipment, machinery, fixtures or supplies or paying therefor, notify the
Nassau County Comptroller by registered mail of the proposed sale and of the price, terms and conditions thereof
whether or not the seller, transferor or assignor, has represented to, or informed the purchaser,
transferee or assignee that it owes any tax pursuant to this title and whether or not the purchaser,
transferee or assignee has knowledge that such taxes are owing, and whether any such taxes are in
fact owing.
Whenever the purchaser, transferee or assignee shall fail to give notice to the Comptroller as
required by the preceding paragraph, or whenever the Comptroller shall inform the purchaser,
transferee or assignee that a possible claim for such a tax or taxes exists, any sums of money, property
or choses in action, or other consideration, which the purchaser, transferee or assignee is required to
transfer over to the seller, transferor or assignor shall be subject to a first priority right and lien for any
such taxes theretofore or thereafter determined to be due from the seller, transferor or assignor to the
County, and the purchaser, transferee or assignee is forbidden to transfer to the seller, transferor or
assignor any such sums of money, property or choses in action to the extent of the amount of the
County's claim. For failure to comply with the provisions of this Nassau County subdivision, the purchaser, transferee
or assignee in addition to being subject to the liabilities and remedies imposed under the provisions of
section forty-four of the personal property law, shall be personally liable for the payment to the County
of any such taxes theretofore or thereafter determined to be due to the County from the seller,
transferee or assignor, and such liability may be assessed and enforced in the same manner as the
liability for tax under this title.
§ 4-2.9 General powers of the Nassau County Comptroller. In addition to the powers granted to the Comptroller in this
title, he is hereby authorized and empowered:
1. To make, adopt and amend rules and regulations appropriate to the carrying out of this title and the
purposes thereof;
2. To extend, for cause shown, the time of filing any returns for a period not exceeding thirty days, in
which case he shall notify the treasurer thereof; and for cause shown, to remit penalties but not Interest
computed at the rate of six per centum per annum: and to compromise disputed claims in connection
with the taxes hereby imposed;
3. To delegate his functions hereunder in the manner prescribed by section 4-1.0 of the Nassau County code;
4. To prescribe methods for determining the amount of the admission and for determining title tax.
(Amended by Nassau County Local Law No. 1-1954, § 3, in effect April 19, 1954.)
5. To require racing corporations or associations to keep detailed records of all race meetings and all
attendance thereat, and to furnish such information upon request to the Comptroller.
6. To require that the amount of the tax be printed, separate from the price of admission, on tickets of
admission.
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§ 4-2.10
Administration of oaths and compelling testimony.
a. The Nassau County Comptroller or his employees or agents duly designated and authorized by him shall have power to
administer oaths and take affidavits in relation to any matter or proceeding In the exercise of their
powers and duties under this title. The Comptroller shall have power to subpoena and require the
attendance of witnesses and the production of books, papers and documents to secure information
pertinent to the performance of his Nassau County duties hereunder and of the enforcement of this title and to examine
them in relation thereto, and to issue commissions for the examination of witnesses who are out of the
state or unable to attend before him or excused from attendance.
b. A justice of the supreme court either in court or at chambers shall have power summarily to enforce by
proper proceedings the attendance and testimony of witnesses and the production and examination of
books, papers and documents called for by the subpoena of the Comptroller under this title.
c. Any person who shall refuse to testify or to produce books or records or who shall testify falsely in any
material matter pending before the Nassau County Comptroller under this title shall be guilty of a misdemeanor,
punishment for which shall be a fine of not more than one thousand dollars or imprisonment for not
more than one year, or both such fine and imprisonment.
d. The officers who serve the Comptroller's Nassau County summons or Nassau County subpoena and witnesses attending In response
thereto shall be entitled to the same fees as are allowed to officers and witnesses in civil cases in
courts of record, except as herein otherwise provided. Such officers shall be the County sheriff and his
duly appointed deputies, or officers or employees of the office of the Comptroller designated to serve
such process.
§ 4-2.11
Penalties and interest.
a. Any person failing to file a return or to pay over or pay any tax to the Nassau County Comptroller as required by this title
shall be subject to a penalty of five percent of the amount of tax due, plus interest at the rate of one per
cent of such tax for each month after such return was required to be filed or such tax became due, but
the Comptroller, if satisfied that the delay was excusable, may remit all or any part of such penalty, but
not interest at the rate of six per cent per year. Such penalties and interest shall be paid and disposed
of in the same manner as other revenues from this title. Unpaid penalties and interest may be enforced
in the same manner as the tax imposed by this title.
b. Any racing corporation or association and any officer thereof failing to file a return required by this title,
or filing or causing to be filed or making or causing to be made or giving or causing to be given any
return, certificate, affidavit, representation, information, testimony or statement required or authorized
by this title which is willfully false, and any racing corporation or association and any officer thereof
willfully failing to file a bond required to be filed pursuant to this title or failing to file such data as the
Comptroller may by regulation or otherwise require pursuant to the provisions of this title, or willfully
failing or refusing to collect or pay such tax, and any racing corporation or association and any officer
thereof failing to keep the records required by this title shall, in addition to the penalties herein or
elsewhere prescribed, be guilty of a misdemeanor, punishment for which shall be a fine of not more
than one thousand dollars or imprisonment for not more than one year, or both such fine and
imprisonment. Officers of a racing corporation or association shall be personally liable for the tax
collected or required to be collected under this title, and subject to the penalties hereinabove imposed.
c. The certificate of the Nassau County Comptroller to the effect that a tax has not been paid, that a return or bond has not
been filed or that information has not been supplied pursuant to the provisions of this title, shall be
presumptive evidence thereof.
§ 4-2.12
Notices and limitation of time.
a. Any notice authorized or required under the provisions of this title may be given by mailing the same to
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the person for whom it is intended in a postpaid envelope addressed to such person at the address
given In the last return filed by him pursuant to the provisions of this title or in any application made by
him or if no rectum has been filed or application made, then to such address as may be obtainable.
The mailing of such notice shall be presumptive evidence of the receipt of the same by the person to
whom addressed. Any period of time which is determined according to the provisions of this title by the
giving of notice shall commence to run from the date of mailing of such notice.
b. The provisions of the civil practice act or any other law relative to limitations of time for the enforcement
of a civil remedy shall not apply to any proceeding or action taken by Nassau County to levy, appraise,
assess, determine or enforce the collection of any tax or penalty provided by this title. However, except
in the case of a willfully false or fraudulent return with intent to evade the tax, no assessment of
additional tax shall be made after the expiration of more than three years from the date of the filing of a
return, provided, that where no return has been filed as provided by law the tax may be assessed at
any time.
c. Where, before the expiration of the period prescribed herein for the assessment of an additional tax, a
person has consented in writing that such period be extended, the amount of such additional tax due
may be determined at any time within such extended period. The period so extended may be further
extended by subsequent consents in writing made, before the expiration of the extended period.
§ 4-2.13 Disposition of revenues. All revenues resulting from the imposition of the tax under this title
shall be paid by the Comptroller to the Nassau County Treasurer and credited and deposited In the general fund of the
County.
§ 4-2.14 Separability. If any provision of this title, or the application thereof to any person or
circumstances, is held invalid, the remainder of this title, and the application of such provisions to other
persons or circumstances shall not be affected thereby.
(Title B consisting of § 4-2.0 to 4-2.14, added by Local Law No. 1-1952, in effect May 19, 1952.) Nassau County Criminal Attorneys
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