(a)  A tax is hereby levied upon every pari-mutuel pool conducted at the fronton for the exhibition of the Spanish ball game known as jai alai in Newport authorized by law so to do, equal to fifty percent (50%) of the “breaks” as defined in the above.

Terms Used In Rhode Island General Laws 41-7-8

  • fronton: as used in this chapter mean a building or enclosure in which is provided a playing court with three (3) walls so designed and constructed for the playing of that sports game of ball as played in Spanish speaking countries, called jai alai or pelota. See Rhode Island General Laws 41-7-2

(b)  It shall be the duty of every fronton licensee to pay unto the state treasurer the tax hereby levied and the licensee shall be liable therefor.

History of Section.
P.L. 1973, ch. 48, § 1.