§ 41-4-14. Dog racing — Distribution of pari-mutuel pool to communities where tracks located.
After deducting the commission and the “breaks,” as required by law, a pari-mutuel pool shall be redistributed to the contributors. The licensee of a dog track shall pay a tax to the state of five and one-half percent (5.5%) of the amounts contributed to the mutuel pool. The licensee shall pay a tax of one-half of one percent (.5%) of such pool to each city or town within whose borders the racing facility or any portion thereof, including parking areas, storage areas, buildings, and entrances or exits to or from the property being used in conjunction with the operation of dog racing, is located.
History of Section.P.L. 1975, ch. 229, § 1.
Structure Rhode Island General Laws
Title 41 - Sports, Racing, and Athletics
Chapter 41-4 - Mutuel Betting and License Fees
Section 41-4-1. - Meets at which betting authorized — Types of mutuels.
Section 41-4-2. - Betting only at track — Minors prohibited.
Section 41-4-3. - Tax on pari-mutuel betting.
Section 41-4-4. - Licensee’s commission under pari-mutuel system.
Section 41-4-4.1. - Support of division activities — Tax.
Section 41-4-5. - Taxes and license fees under auction mutuel system.
Section 41-4-6. - Licensee’s commission under auction mutuel system.
Section 41-4-7. - Class D license fee.
Section 41-4-8. - Collection of taxes — Interest on delinquencies — Failure to pay on demand.
Section 41-4-9. - Accounting system — Supervision of betting.
Section 41-4-9.1. - Licensing of concessioners, vendors, and pari-mutuel totalizator companies.
Section 41-4-10. - Unclaimed winnings.
Section 41-4-11. - Entry of premises for inspection of operations.
Section 41-4-12. - Monthly statement of receipts — Payments to treasurer.