R.I. Gen. Laws § 44-29-2 — Imposition of tax

There is levied and assessed a tax on admissions to any racing event in this state
which is at the rate of one cent ($.01) for each five cents ($.05) or major fraction
of the admission. This tax shall be collected by the seller of any admission at the
time of the sale and shall be paid over in accordance with the following sections.