Rhode Island § 41-4-4.1 § 41-4-4.1. Support of division activities — Tax.

Rhode Island Statutes

§ 41-4-4.1 — § 41-4-4.1. Support of division activities — Tax.

Rhode Island § 41-4-4.1

Title 41Sports, Racing, and Athletics

Ch. 41-4Mutuel Betting and License Fees

This text of Rhode Island § 41-4-4.1 (§ 41-4-4.1. Support of division activities — Tax.) is published on Counsel Stack Legal Research, covering Rhode Island primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

R.I. Gen. Laws § 41-4-4.1 (2026).

Text

§ 41-4-4.1. Support of division activities — Tax.
(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 poolsâ€� 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:
         
(1) One and one-half percent (1.5%) shall be paid to the department of business regulation
            and t

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§ 41-4-4.1. Support of division activities — Tax.

(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 poolsâ€� 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:

(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.

(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.

(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.

(4) One and one-half percent (1.5%) shall be paid to the state and revert to the general fund.

(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:

(1) One percent (1%) shall be paid to the town of Lincoln;

(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

(3) Two percent (2%) shall be paid to the state and revert to the general fund.

Legislative History

P.L. 1987, ch. 118, art. 25, § 4; P.L. 1989, ch. 126, art. 15, § 1; P.L. 1990, ch. 65, art. 28, § 1; P.L. 1991, ch. 97, § 2; P.L. 1995, ch. 370, art. 26, § 1; P.L. 1995, ch. 370, art. 40, § 125; P.L. 1997, ch. 30, art. 13, § 1; P.L. 1998, ch. 441, § 25; P.L. 2006, ch. 216, § 36.