Section 41-3.1-6 - Tax on betting and licensee's commission(a)(1) The commission of a licensee on pari-mutuel pools and wagers shall be eighteen percent (18%) of the amount contributed thereto.(2) After deducting the commission and the "breaks," hereafter defined, a pari-mutuel pool shall be redistributed to the contributors. The licensee conducting these events pursuant to this chapter shall pay a tax to the state of five and one-half percent (5.5%) of the amounts contributed to the pari-mutuel pool. The licensee shall pay a tax of one-half of one percent (.5%) of the pool to each city or town in which any portion of the racing facility, including parking areas, storage areas, buildings, and entrances or exits to or from property being used in conjunction with the operation of dog racing, is located.(b) Redistribution of funds otherwise distributable to the contributors to the pari-mutuel pools shall be a sum equal to the next lowest multiple of ten (10).(c) No distribution of a pari-mutuel pool shall be made of the odd cents of any sum otherwise distributable, which odd cents shall be known as the "breaks."(d) The "breaks" shall be known as the difference between the amount contributed to a pari-mutuel pool and the total of the commission of the licensee and the sums actually redistributed to the contributors.(e) No person or corporation shall directly or indirectly purchase pari-mutuel tickets or participate in the purchase of any part of a pari-mutuel pool for another for hire or for any gratuity, and no person shall purchase any part of a pari-mutuel pool, through another, wherein he or she gives or pays directly or indirectly the other person anything of value, and any person violating this section shall be fined the sum of five hundred dollars ($500) for each violation.R.I. Gen. Laws § 41-3.1-6