Section 44-29-1 - DefinitionsAs 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.P.L. 1969, ch. 197, art. 2, § 1.