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  • Business Tax Assistance for help with payment issues, copies of filed returns, audits, and notices of unpaid taxes.

The Horse Race Admissions Tax is added to the price of admission and collected from patrons at the time of ticket sale.

Tickets are taxed at 3%. The tax is added to the price of a ticket at all City race meeting grounds or enclosures, except for patrons issued free passes, cards, or badges in accordance with specific authority.

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

The payment, report, and all accompanying documents must be filed and postmarked on or before the 10th day after the close of each race meeting covered by the period.

If you don't file your return or pay the tax by the deadline, you will be charged interest.

From July 1, 2019 through September 30, 2019, the interest rate is 9%.

You can request a refund for overpayment of the Horse Race Admissions Tax by completing an amended NYC-RAX form.

The Department of Finance doesn't pay interest on refunds for this tax.

Learn more about the Horse Race Admissions Tax and get the NYC-RAX form.

You can get answers to questions about the tax or help with filing and paying.

By Phone

Call 311 for assistance.

By Email

If you're unable to speak with a representative by phone, you can email the Department of Finance's Business Tax Payments Unit at eservices@finance.nyc.gov.