2009 Rhode Island Code
Title 44 - Taxation
CHAPTER 44-29 - Admissions Tax to Racing Events at Which Pari-Mutuel Betting Is Permitted
§ 44-29-1 - Definitions.

SECTION 44-29-1

   § 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.

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