§ 11-1201 Definitions.
AC § 11-1201
When used in this chapter the following terms shall mean or include: 1. "Racing corporation or association." A racing corporation or association or other person owning or operating race meeting grounds or enclosures located wholly or partly within the city of New York, and/or a racing corporation or association or other person conducting race meetings at such grounds or enclosures.
2."Person." Includes an individual, partnership, society, association, joint-stock company, corporation, estate, receiver, trustee, assignee, referee, or any other person acting in a fiduciary or representative capacity, whether appointed by a court or otherwise, and any combination of individuals.
3."Return." Includes any return filed or required to be filed as herein provided.
4."Comptroller." The comptroller of the city.
5."Commissioner of finance." The commissioner of finance of the city.
6."Admissions." The charge required to be paid by patrons for admission to a running horse race meeting, including any charge required to be paid by such patrons for admission to the clubhouse or other special facilities within the race meeting grounds or enclosure at which the running race meeting is conducted.
7."Tax appeals tribunal." The tax appeals tribunal established by section one hundred sixty-eight of the charter.
