State Codes and Statutes
Statutes > Rhode-island > Title-41 > Chapter-41-5 > 41-5-15SECTION 41-5-15
§ 41-5-15 Tax on admissions –Accounting and payment – State inspector. – (a) Every licensee holding or conducting any professional boxing or sparringmatch or exhibition shall, after its conclusion, pay to the general treasurerfor the use of the state a sum equal to five percent (5%) of the total grossreceipts from the sale of tickets and from admission fees; provided, however,that every licensee holding or conducting any amateur boxing or sparring matchor exhibition shall, at its conclusion, pay to the general treasurer a sumequal to five percent (5%) of the gross receipts up to one thousand dollars($1,000) and five percent (5%) of the balance of the gross receipts; provided,further, however, that if the match or exhibition is conducted as an incidentalfeature in an event or entertainment of a different character, the portion ofthe total receipts shall be paid to the state as the division of racing andathletics may determine or as may be fixed by rule adopted under §41-5-22. Within seventy-two (72) hours after the conclusion of the match orexhibition, the licensee shall furnish to the division a report, sworn underoath upon the pains and penalties of perjury, showing the exact number oftickets sold and admission fees collected for the contest, and the grossreceipts thereof, and such other data as the division may require. All fees forlicenses and other income of the division shall be turned over to the generaltreasurer for the use of the state. No licensee shall distribute more thanfifty (50) complimentary tickets in any one event.
(b) For each match or exhibition the division, through itsinspector and upon the conclusion of the collection of admission fees for thematch or exhibition, may examine the box office admission figures, theadmission statements maintained by or on behalf of the licensee, and such otherdata as the division may direct. Forthwith upon the conclusion of the match orexhibition the licensee shall tender to the state inspector the sums mentionedin this section. Written acceptance of the tender shall be signed by theinspector and counter-signed by the licensee or an agent of the licensee.
