R.I. Gen. Laws § 41-3-16: Municipal taxation of tracks.

No fee, tax, or other emolument shall be exacted by any city or town for the use of track or events conducted thereon under the provisions of this chapter, and the right to establish any fees, taxes, or other emoluments shall rest with the division of gaming and athletics licensing in accordance with law; provided, however, that nothing in this chapter or chapter 4 of this title contained shall be construed to prevent any city or town from assessing and collecting taxes upon the real and personal property used by or in connection with any racing track.