Current through Register Vol. 48, No. 52, December 27, 2024
a) The
racing secretary shall issue tax exempt credentials of admissions only to those
persons showing a current license or receipt therefore, and such others as may
be authorized by the secretary of the Board.
b) Designated employees and officials of the
race track may issue tax exempt credentials for employee admission, subject to
requirements, restrictions and limitations as set forth in each respective
classification as follows:
1) Regular
employee's tax exempt admission credentials shall be issued only to persons
directly on the operator's payroll, and actively employed during the race
meeting.
2) Concessionaire tax
exempt admission credentials shall be issued only to persons actually on
concessionaire payroll and working during the race meeting. Concession tax
exempt employee credentials shall be issued only with the use of a large round
identification button, provided by the concessionaire, showing the employee's
concession number and name. Said button shall be attached to a garment and
prominently worn.
c)
Designated employees and officials of the operator and in behalf of the
operator, must file requisitions with the secretary of the Board in order to
obtain authorization for the issuance of tax exempt tickets or credentials of
admission to members of the working press, service employees, officials, and to
persons having official business at the track during a race meeting. Said
requisition prescribed by the secretary of the Board shall be submitted in
duplicate under the signature of the head of the department along with
duplicate listing of passes requested, and shall be subject to approval by the
secretary of the Board.
d) The
following requirements, restrictions and limitations shall be observed in the
issuance of tax exempt admission credentials in the classification as
hereinafter set forth.
1) Service employee's
tax exempt admission credentials shall be issued only to persons actually
engaged in providing service at a race meeting for a contractor, service
company, public utility or others employed during a race meeting. Request for
credentials must be made on purveyor's official stationery under duly
authorized signature setting forth name of each such employee, duties and
justification for each pass requested.
2) Business tax exempt admission credentials
may only be issued to persons having official business at the track during
racing hours and not classified as service employees. Requests for such
credentials must be made on company or agency official stationery under the
signature of ranking official, setting forth the name of each person for whom a
pass is requested, along with duties and justifications.
3) Press tax exempt credentials may only be
issued to members of the working press when requested on the publication's
official stationery under the signature of the editor or manager. All requests
shall be subject to limitations based on circulation.
4) Official tax exempt credentials may only
be issued to corporate officials and directors of the track, racing officials
and to such others (e.g., out-of-state racing officials and/or commission
members) which are supported with proper identification.
