2009 Rhode Island Code
Title 5 - Businesses and Professions
CHAPTER 5-2 - Bowling Alleys, Billiard Tables, and Shooting Galleries
§ 5-2-6 - Tax on bowling alleys and shooting galleries.
SECTION 5-2-6
§ 5-2-6 Tax on bowling alleys and shooting galleries. – The city or town council of each city or town shall assess, levy, and collect a tax not exceeding twenty-five dollars ($25.00) nor less than five dollars ($5.00) per annum on every person who owns or keeps a bowling alley or box ball alley in the city or town, except in the city of Providence, for each bowling alley or box ball alley kept by him or her; and a tax not exceeding two hundred dollars ($200) per annum for each bowling alley in the city of Providence on its owner or keeper; and a tax not exceeding two hundred dollars ($200) per annum for each pistol gallery, rifle gallery, or other building or enclosure referred to in § 5-2-5 on its owner or keeper.
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