Title 41, Title 41 Racing, and Athletics

After deducting the commission and the “breaks,” as required by law, a pari-mutuel pool shall be redistributed to the contributors. The licensee of a dog track shall pay a tax to the state of five and one-half percent (5.5%) of the amounts contributed to the mutuel pool. The lice…

Section 41-4-14 shall take effect upon the approval of the voters of any city or town voting on the question allowing the sport of dog racing, subject, however, to an affirmative vote as provided in chapter 9 of this title.

The pari-mutuel system, so-called, or other form of betting system authorized by this chapter, shall not be used or permitted at any location other than the race track at which the horse racing event is licensed to be conducted. No licensee shall knowingly permit any minor to be …

(a) Each licensee conducting racing events under the pari-mutuel system shall pay to the state, and there is hereby imposed: (1) A tax at the rate of three percent (3%) of the total money wagered on so-called straight (win, place, or show) wagering on the events; and (2) A tax at…

(a) Each licensee under the pari-mutuel system may retain as the licensee’s commission: (1) Not to exceed sixteen percent (16%) of the total amount of money wagered on so-called straight (win, place, or show) wagering on events; and (2) Not to exceed eighteen percent (18%) of the…

(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 fo…

If events are conducted under the auction mutuel system the following taxes and license fees are hereby imposed: (1) As to Class B events, a tax of two percent (2%) of the total amount of money wagered and also a license fee of two hundred dollars ($200) per day; (2) As to Class …

Each licensee under the auction mutuel system may retain, as the licensee’s commission, not to exceed five percent (5%) of the total amount of money wagered.

Events run under Class D shall pay a fee not exceeding ten dollars ($10.00) per day; provided, however, that no wagering of any sort shall be allowed at the events.

The tax administrator shall assess and collect the taxes imposed by this chapter under such rules and regulations as he or she may prescribe. All taxes hereby imposed shall be due and payable at the close of each day’s racing and any tax not paid upon demand of the tax administra…

The division of gaming and athletics licensing shall devise a system of accounting and shall supervise betting at a track in a manner so that the rights of the state are protected, and shall collect all fees and licenses under rules and regulations as it shall prescribe.

(a) All persons, firms, partnerships, associations, or corporations desiring to operate any concession allied to any dog racing track, shall apply for a license to the division of gaming and athletics licensing, on such forms and in such a manner as prescribed by regulations of t…