Rhode Island General Laws 44-29-2. Imposition of tax
There is levied and assessed a tax on admissions to any racing event in this state which is at the rate of one cent ($.01) for each five cents ($.05) or major fraction of the admission. This tax shall be collected by the seller of any admission at the time of the sale and shall be paid over in accordance with the following sections.
History of Section.
P.L. 1969, ch. 197, art. 2, § 1.
Terms Used In Rhode Island General Laws 44-29-2
- Admission: means all charges established for admission except those specifically designated as service charges;
(2) "Licensee" means a person conducting racing events at which betting under the pari-mutuel system is permitted;
(3) "Person" includes, but is not limited to, individuals, associations, and corporations;
(4) "Racing event" means a racing event at which pari-mutuel betting is permitted;
(5) "Seller" means a person required by this chapter to collect any tax imposed under this chapter. See Rhode Island General Laws 44-29-1