§ 41-7-8 - Tax on breaks – Distribution.
SECTION 41-7-8
§ 41-7-8 Tax on breaks –Distribution. – (a) A tax is hereby levied upon every pari-mutuel pool conducted at the frontonfor the exhibition of the Spanish ball game known as jai alai in Newportauthorized by law so to do, equal to fifty percent (50%) of the "breaks" asdefined in the above.
(b) It shall be the duty of every fronton licensee to payunto the state treasurer the tax hereby levied and the licensee shall be liabletherefor.