{"data":{"id":"us-ri/r.i.-gen.-laws-41-4-4.1","jurisdiction":"us-ri","citation":"R.I. Gen. Laws § 41-4-4.1","heading":"Support of division activities — Tax.","body":"(a) Notwithstanding the provisions of § 41-4-3 or § 41-3.1-6, each licensee conducting racing events under the pari-mutuel system shall collect an additional five percent (5%) of all money wagered on the multiple pools at racing tracks. “Multiple pools” shall be defined as all forms of wagering other than win, place, and show. This five-percent (5%) tax shall be over and above the schedule of taxes as set forth in § 41-4-3, and shall be distributed as follows:\n(1) One and one-half percent (1.5%) shall be paid to the department of business regulation and these proceeds shall be deposited as general revenue.\n(2) One-half of one percent (.5%) shall be paid to owners of dog kennels who are under contract with a licensee, who shall distribute funds to the owners of dog kennels in a manner consistent with the generally accepted distribution of dog kennel owners’ purses subject to an annual audit by the auditor general, or his or her designee.\n(3) One and one-half percent (1.5%) shall be paid to the licensee provided that there is at least three hundred forty (340) scheduled performances during the calendar year.\n(4) One and one-half percent (1.5%) shall be paid to the state and revert to the general fund.\n(b) Notwithstanding the provisions of § 41-3.1-6, each licensee conducting racing events under the pari-mutuel system shall collect an additional four percent (4%) of all moneys wagered on so-called straight (win, place, or show) wagering. This four percent (4%) tax shall be over and above the schedule of taxes as set forth in § 41-3.1-6, and shall be distributed as follows:\n(1) One percent (1%) shall be paid to the town of Lincoln;\n(2) One percent (1%) shall be paid to owners of dog kennels who are under contract with a licensee, who shall distribute funds to the owners of dog kennels in a manner consistent with the generally accepted distribution of dog kennel owners’ purses subject to an annual audit by the auditor general, or his or her designee; and\n(3) Two percent (2%) shall be paid to the state and revert to the general fund.","path":["Title 41 Sports, Racing, and Athletics","Chapter 4 Mutuel Betting and License Fees"],"source_url":"https://webserver.rilegislature.gov/Statutes/TITLE41/41-4/41-4-4.1.htm","current_through":"site files published 2025-08-13","vintage":"","retrieved_at":"2026-09-05T19:59:35Z","sha256":"3ed2d9f12c2b958b54da1ae54712673e57af3dcea449b168cc618e9084ab6b1d","source_id":"us-ri","stale":true,"prev":"us-ri/r.i.-gen.-laws-41-4-4","next":"us-ri/r.i.-gen.-laws-41-4-5"},"notice":"GroundRules: Original legal text. Not legal advice."}