As used in this chapter: (1) 'Admission' means all charges established for admission except those specifically designated as service charges; (2) 'Licensee' means a person conducting racing events at which 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-mutuel betting is permitted; (5) 'Seller' means a person required by this chapter to collect any tax imposed under this chapter. History of Section.P.L. 1969, ch. 197, art. 2, § 1.
Rhode Island Legal Code