§ 44-29-1 - Definitions.
SECTION 44-29-1
§ 44-29-1 Definitions. – As used in this chapter:
(1) "Admission" means all charges established for admissionexcept those specifically designated as service charges;
(2) "Licensee" means a person conducting racing events atwhich betting under the pari-mutuel system is permitted;
(3) "Person" includes, but is not limited to, individuals,associations, and corporations;
(4) "Racing event" means a racing event at which pari-mutuelbetting is permitted;
(5) "Seller" means a person required by this chapter tocollect any tax imposed under this chapter.