§ 41-7-8. Tax on breaks — Distribution.
(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.
(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.
Structure Rhode Island General Laws
Title 41 - Sports, Racing, and Athletics
Section 41-7-1. - Operation of jai alai sports facilities.
Section 41-7-2. - “Sports facilities” and “frontons” defined.
Section 41-7-3. - Regulation of operations — Licensing.
Section 41-7-4. - Power and duties of the division of gaming and athletics licensing.
Section 41-7-5. - Wagers and pari-mutuel pools permitted within enclosure of fronton.
Section 41-7-5.1. - Sale or purchase of twin double tickets.
Section 41-7-6. - Tax on betting and licensee’s commission.
Section 41-7-7. - Distribution of funds — Applicability of chapters 3 and 4 of this title.
Section 41-7-8. - Tax on breaks — Distribution.
Section 41-7-9. - Leases of city properties.
Section 41-7-10. - Licensing of concessionaires, vendors, pari-mutuel totalizator companies.