§ 41-3-16. Municipal taxation of tracks.
No fee, tax, or other emolument shall be exacted by any city or town for the use of track or events conducted thereon under the provisions of this chapter, and the right to establish any fees, taxes, or other emoluments shall rest with the division of gaming and athletics licensing in accordance with law; provided, however, that nothing in this chapter or chapter 4 of this title contained shall be construed to prevent any city or town from assessing and collecting taxes upon the real and personal property used by or in connection with any racing track.
History of Section.P.L. 1934, ch. 2086, § 17; G.L. 1938, ch. 12, § 17; P.L. 1952, ch. 3025, § 1; G.L. 1956, § 41-3-16.
Structure Rhode Island General Laws
Title 41 - Sports, Racing, and Athletics
Section 41-3-1. - License required for racing.
Section 41-3-2. - Town or city election on establishment of track.
Section 41-3-3. - Classes of licenses.
Section 41-3-4. - Application for license — Action by division.
Section 41-3-5. - Award of dates for Class A racing.
Section 41-3-6. - Renewal of Class A licenses.
Section 41-3-7. - Rebate of license fees.
Section 41-3-8. - Licensing of owners, trainers, jockeys, and other personnel.
Section 41-3-9. - Rules as to betting and track operation — Deputies.
Section 41-3-9.1. - Admittance in stable enclosure.
Section 41-3-10. - Accounting methods.
Section 41-3-11. - Employees of licensees.
Section 41-3-12. - Compelling production of records.
Section 41-3-13. - Witnesses before division.
Section 41-3-14. - Suspension or revocation of license.
Section 41-3-15. - Penalty for unauthorized racing.
Section 41-3-16. - Municipal taxation of tracks.
Section 41-3-17. - Ejection of undesirable persons — Rights of licensee.
Section 41-3-18. - Penalty for refusing to leave.
Section 41-3-19. - Severability.
Section 41-3-20. - Majority of directors of licensee to be residents.