2015 Rhode Island General Laws
Title 44 - Taxation
Chapter 44-29 - Admissions Tax to Racing Events at Which Pari-Mutuel Betting Is Permitted
Section 44-29-1 - Definitions.
§ 44-29-1 Definitions. – As used in this chapter:
(1) "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.
History of Section.
(P.L. 1969, ch. 197, art. 2, § 1.)
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