Section 562.08 - Admissions tax(1) Every licensee under s. 562.05(1) (a) or (e) shall collect 50 cents per person entering a racetrack as a spectator on each race day on which an admission fee is charged, including any person entering the racetrack as a spectator on a free pass or complimentary ticket.(2) Quarterly, of the amount collected during the quarter under sub. (1), a licensee under s. 562.05(1) (a) shall pay 50 percent to the county where the amount was collected and 50 percent to the city, village or town where the amount was collected.(3) Each county, city, village and town receiving moneys under sub. (2) shall use at least part of the moneys to defray the costs of law enforcement, traffic control and other municipal expenditures incidental to the conduct of racing in that county, city, village or town and shall submit annually a report to the department showing how it has expended those moneys.1987 a. 354; 1991 a. 39, 269; 1995 a. 27 s. 9123 (6pp); 1997 a. 27.