§ 41-3.1-6 Tax on betting and licensee'scommission. – (a) The commission of a licensee on pari-mutuel pools and wagers shall beeighteen percent (18%) of the amount contributed thereto.
(2) After deducting the commission and the "breaks,"hereafter defined, a pari-mutuel pool shall be redistributed to thecontributors. The licensee conducting such events pursuant to this chaptershall pay a tax to the state of five and one half percent (5.5%) of the amountscontributed to the pari-mutuel pool. The licensee shall pay a tax of one halfof one percent (.5%) of the pool to each city or town in which any portion ofthe racing facility, including parking areas, storage areas, buildings, andentrances or exits to or from property being used in conjunction with theoperation of dog racing, is located.
(b) Redistribution of funds otherwise distributable to thecontributors to the pari-mutuel pools shall be a sum equal to the next lowestmultiple of ten (10).
(c) No distribution of a pari-mutuel pool shall be made ofthe odd cents of any sum otherwise distributable, which odd cents shall beknown as the "breaks".
(d) The "breaks" shall be known as the difference between theamount contributed to a pari-mutuel pool and the total of the commission of thelicensee and the sums actually redistributed to the contributors.
(e) No person or corporation shall directly or indirectlypurchase pari-mutuel tickets or participate in the purchase of any part of apari-mutuel pool for another for hire or for any gratuity, and no person shallpurchase any part of a pari-mutuel pool, through another, wherein he or shegives or pays directly or indirectly the other person anything of value, andany person violating this section shall be fined the sum of five hundreddollars ($500) for each violation.
§ 41-3.1-6 Tax on betting and licensee'scommission. – (a) The commission of a licensee on pari-mutuel pools and wagers shall beeighteen percent (18%) of the amount contributed thereto.
(2) After deducting the commission and the "breaks,"hereafter defined, a pari-mutuel pool shall be redistributed to thecontributors. The licensee conducting such events pursuant to this chaptershall pay a tax to the state of five and one half percent (5.5%) of the amountscontributed to the pari-mutuel pool. The licensee shall pay a tax of one halfof one percent (.5%) of the pool to each city or town in which any portion ofthe racing facility, including parking areas, storage areas, buildings, andentrances or exits to or from property being used in conjunction with theoperation of dog racing, is located.
(b) Redistribution of funds otherwise distributable to thecontributors to the pari-mutuel pools shall be a sum equal to the next lowestmultiple of ten (10).
(c) No distribution of a pari-mutuel pool shall be made ofthe odd cents of any sum otherwise distributable, which odd cents shall beknown as the "breaks".
(d) The "breaks" shall be known as the difference between theamount contributed to a pari-mutuel pool and the total of the commission of thelicensee and the sums actually redistributed to the contributors.
(e) No person or corporation shall directly or indirectlypurchase pari-mutuel tickets or participate in the purchase of any part of apari-mutuel pool for another for hire or for any gratuity, and no person shallpurchase any part of a pari-mutuel pool, through another, wherein he or shegives or pays directly or indirectly the other person anything of value, andany person violating this section shall be fined the sum of five hundreddollars ($500) for each violation.
§ 41-3.1-6 Tax on betting and licensee'scommission. – (a) The commission of a licensee on pari-mutuel pools and wagers shall beeighteen percent (18%) of the amount contributed thereto.
(2) After deducting the commission and the "breaks,"hereafter defined, a pari-mutuel pool shall be redistributed to thecontributors. The licensee conducting such events pursuant to this chaptershall pay a tax to the state of five and one half percent (5.5%) of the amountscontributed to the pari-mutuel pool. The licensee shall pay a tax of one halfof one percent (.5%) of the pool to each city or town in which any portion ofthe racing facility, including parking areas, storage areas, buildings, andentrances or exits to or from property being used in conjunction with theoperation of dog racing, is located.
(b) Redistribution of funds otherwise distributable to thecontributors to the pari-mutuel pools shall be a sum equal to the next lowestmultiple of ten (10).
(c) No distribution of a pari-mutuel pool shall be made ofthe odd cents of any sum otherwise distributable, which odd cents shall beknown as the "breaks".
(d) The "breaks" shall be known as the difference between theamount contributed to a pari-mutuel pool and the total of the commission of thelicensee and the sums actually redistributed to the contributors.
(e) No person or corporation shall directly or indirectlypurchase pari-mutuel tickets or participate in the purchase of any part of apari-mutuel pool for another for hire or for any gratuity, and no person shallpurchase any part of a pari-mutuel pool, through another, wherein he or shegives or pays directly or indirectly the other person anything of value, andany person violating this section shall be fined the sum of five hundreddollars ($500) for each violation.
