Rhode Island General Laws
Chapter 41-4 - Mutuel Betting and License Fees
Section 41-4-5. - Taxes and license fees under auction mutuel system.

§ 41-4-5. Taxes and license fees under auction mutuel system.
If events are conducted under the auction mutuel system the following taxes and license fees are hereby imposed:
(1) As to Class B events, a tax of two percent (2%) of the total amount of money wagered and also a license fee of two hundred dollars ($200) per day;
(2) As to Class C events, a tax of one and one-half percent (1.5%) of the total amount of money wagered and also a license fee of fifty dollars ($50.00) per day;
(3) As to Class E events, a tax of one percent (1%) of the total amount of money wagered and also a license fee of twenty dollars ($20.00) per day.
History of Section.P.L. 1934, ch. 2086, § 12; G.L. 1938, ch. 12, § 12; P.L. 1942, ch. 1212, art. 11, § 1; P.L. 1944, ch. 1449, § 1; P.L. 1947, ch. 1887, art. 8, § 1; P.L. 1951, ch. 2733, art. 3, § 1; P.L. 1952, ch. 3026, art. 3, § 1; P.L. 1953, ch. 3150, art. 3, § 1; P.L. 1954, ch. 3254, art. 3, § 1; P.L. 1955, ch. 3521, art. 3, § 1; P.L. 1956, ch. 3739, art. 3, § 1; G.L. 1956, § 41-4-5; R.P.L. 1957, ch. 44, art. 3, § 1; P.L. 1960, ch. 74, § 19.

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