Rhode Island General Laws Title 41. Sports, Racing, and Athletics § 41-4-14. Dog racing--Distribution of pari-mutuel pool to communities where tracks located

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 licensee shall pay a tax of one-half of one percent (.5%) of such pool to each city or town within whose borders the racing facility or any portion thereof, including parking areas, storage areas, buildings, and entrances or exits to or from the property being used in conjunction with the operation of dog racing, is located.