The city or town council may assess, levy, and collect the tax referred to in § 5-2-6, for any bowling alley or box ball alley, of any person who owns or occupies the house or building in which the bowling alley or box ball alley is kept.
Bowling alley tax assessed against owner or occupant of building
R.I. Gen. Laws § 5-2-7., under Chapter 5-2 Bowling Alleys, Billiard Tables, and Shooting Galleries.
R.I. Gen. Laws § 5-2-7.