Rhode Island General Laws Title 41. Sports, Racing, and Athletics § 41-7-8. Tax on breaks--Distribution

(a) A tax is hereby levied upon every pari-mutuel pool conducted at the fronton for the exhibition of the Spanish ball game known as jai alai in Newport authorized by law so to do, equal to fifty percent (50%) of the “breaks” as defined in the above.

(b) It shall be the duty of every fronton licensee to pay unto the state treasurer the tax hereby levied and the licensee shall be liable therefor.