The racing association holding the event is required to file a return with the NYC-RAX form and pay the tax collected at the end of each race. If the racing association or corporation holding the event fails to collect the tax, the corporation or association itself is responsible for paying the tax, based on daily attendance.
Learn more about the Horse Race Admissions Tax and get the NYC-RAX form.
You can file and pay the tax by mail.
Payments and reports should be mailed to:
NYC Department of Finance
Automated Tax Processing Unit
Horse Race Admissions Tax
59 Maiden Lane, 19th Floor
New York, NY 10038