11-65-28.1
Section 11-65-28.1 Modification of takeout for all racing events. In order to provide
a uniform takeout for pari-mutuel wagering on racing events that reflects the competitive
pressure on pari-mutuel wagering from other forms of gambling in surrounding states, and to
enable any racetrack in a Class 1 municipality (a "Class 1 racetrack") to maximize
its participation in combined pools with other racetracks both inside and outside the State
of Alabama, the Legislature hereby finds and determines that it is necessary and desirable
to authorize the uniform takeout hereinafter provided for pari-mutuel pools wagered by bettors
present at a Class 1 racetrack, notwithstanding the provisions of Sections 11-65-28 and 40-26A-2,
which sections are hereby superseded to the extent that their provisions purport to govern
the takeout at a Class 1 racetrack in a manner inconsistent with the provisions of this section.
Subject to the continued effectiveness of the provisions of Section 11-65-32.1,...

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45-32-151.03
Section 45-32-151.03 Provisions respecting takeouts for racing events. In order to provide
a uniform takeout for pari-mutuel wagering on live greyhound racing events and on televised
horse or greyhound racing events received at the Greene County Racetrack, and to enable the
Greene County Racetrack to maximize its participation in combined pools with other racetracks,
the Legislature hereby finds and determines that it is necessary and desirable to authorize
the schedule of takeouts hereinafter provided for pari-mutuel pools bet at the Greene County
Racetrack, notwithstanding Section 40-26A-2. Subject to Section 45-32-151.01,
relating to adjustment of the takeout for combined pools, the total takeout allowed to the
racing operator for pari-mutuel pools bet at the Greene County Racetrack on live greyhound
races conducted at the racetrack and for pari-mutuel pools bet at the Greene County Racetrack
on televised horse or greyhound racing events received at the racetrack, before deducting...

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11-65-9
Section 11-65-9 Treasurer of commission; investment of funds of commission. The treasurer
of a commission shall collect all the fees, commissions, and other moneys provided for in
this chapter, and shall supervise, check, and audit the operation of the pari-mutuel wagering
pools and the conduct and distribution thereof. A commission may appoint the principal financial
officer of the sponsoring municipality as the treasurer, in which case such officer shall
perform the duties of treasurer, without any compensation other than that to which he or she
is entitled as the principal financial officer of such sponsoring municipality, but he or
she shall be reimbursed for expenses actually incurred in the performance of his or her duties
as treasurer of a commission. The treasurer of a commission shall, with the approval of the
commission, determine the managerial, accounting, and clerical personnel that are necessary
to keep the books and records of such commission and to perform the audit and...
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45-44-151
Section 45-44-151 Televised racing events and parimutuel wagering thereon. The provisions
of Part 1 to the contrary notwithstanding, any person now or hereafter licensed by the Macon
County Racing Commission to conduct live greyhound racing and parimutuel wagering thereon,
a racing operator shall have the right, subject to the reasonable regulatory authority of
the commission: (1) To cause live greyhound racing events conducted at the racetrack in Macon
County under the jurisdiction of the commission, or the Macon County racetrack, to be transmitted
by television to racetracks located elsewhere in the State of Alabama and to locations in
other states and foreign countries and there made available for public viewing and parimutuel
wagering thereon and; (2) To cause televised horse racing events and greyhound racing events
held at racetracks located elsewhere in the State of Alabama and in other states and foreign
countries to be received at the Macon County racetrack and there made...
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45-32-151.04
Section 45-32-151.04 Construction of part. This part shall be liberally construed to
expand the opportunity of patrons of the Greene County Racetrack to wager on televised racing
events conducted at other racetracks and to participate in combined pools with respect to
the events. Nothing in this part shall be construed to authorize or make lawful off-track
betting or gambling of any kind at any location in the State of Alabama other than a racetrack
where pari-mutuel wagering on live racing may be lawfully conducted. (Act 96-650, p. 1043,
§7.)...
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11-65-37
Section 11-65-37 Conducting race without license prohibited; wagering on certain races
prohibited. Any person who, directly or indirectly, holds any horse race or greyhound race
without having procured an operator's license as prescribed in this chapter shall be guilty
of a misdemeanor. Any person wagering upon the results of such a race, except in the case
of pari-mutuel wagering conducted by an operator in accordance with the provisions of this
chapter, shall be guilty of a misdemeanor. Upon conviction of any of the above misdemeanors
in a court of competent jurisdiction, the penalty shall be a fine of not less than $1,000.00,
nor more than $10,000.00, or imprisonment of not less than ten days nor more than six months,
or both, such fine and imprisonment to be in the discretion of the court. (Acts 1984, No.
84-131, p. 159, §37; Acts 1991, No. 91-187, p. 246, §33.)...
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45-32-150.17
Section 45-32-150.17 Violations of part. Any corporation, association, or person who
directly or indirectly holds any greyhound race without having procured a license as prescribed
in this part, shall be guilty of a misdemeanor. Any person wagering upon the results of such
a race, except in the pari-mutuel or mutuel method of wagering when the same is conducted
by a licensee and upon the grounds or enclosure of the licensee, shall be guilty of a misdemeanor.
Any corporation, organization, association, or person who violates any provision of this part,
for which a penalty is not expressly provided shall be guilty of a misdemeanor. Upon conviction
of any of the above misdemeanors in a court of competent jurisdiction, the penalty shall be
a fine of not less than one hundred dollars ($100), nor more than one thousand dollars ($1,000),
or by imprisonment of not less than five days nor more than six months, or both, such fine
and imprisonment to be in the discretion of the court. (Acts 1975,...
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45-44-150.10
Section 45-44-150.10 Licensing powers. After granting of a license to operate a greyhound
race track, the racing commission shall have the power to grant, refuse, suspend, or withdraw
annual licenses for all persons connected with the greyhound dog race track, including gate
keepers, announcers, ushers, starters, officials, drivers, dog owners, agents, trainers, grooms,
stable foremen, exercise people, veterinarians, valets, sellers of racing forms or bulletins,
and attendants in connection with the wagering machines, pursuant to such rules and regulations
as the racing commission may adopt and upon the payment of a license fee as shall be fixed
and determined by the racing commission in accordance with the position and compensation of
such person. Any such license may be revoked by the racing commission, for good cause, and
any person whose license is revoked shall be ineligible to participate in such occupation
connected with racing unless the license is returned by the racing...
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45-49-151.19
Section 45-49-151.19 Violations of subpart. Any corporation, association, or person
who directly or indirectly holds any dog race without having procured a license as prescribed
in this subpart, shall be guilty of a misdemeanor. Any person wagering upon the results of
such a race, except in the pari-mutuel or mutuel method of wagering when the same is conducted
by a licensee and upon the grounds or enclosure of the licensee, shall be guilty of a misdemeanor.
Any corporation, organization, association, or person who violates this subpart, for which
a penalty is not expressly provided, shall be guilty of a misdemeanor. Upon conviction of
any of the above misdemeanors in a court of competent jurisdiction, the penalty shall be a
fine of not less than one hundred dollars ($100) nor more than one thousand dollars ($1,000),
or by imprisonment of not less than five days nor more than six months, or both, such fine
and imprisonment to be in the discretion of the court. (Act 86-416, p. 612, §...
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40-26A-2
Section 40-26A-2 Tax levied; amount. (a) In addition to any and all other taxes imposed
by law, there is hereby levied, upon every person engaged in the business of operating a dog
race track in the State of Alabama, a privilege tax of one percent of the pari-mutuel pool
on all pari-mutuel races. (b) In addition to the tax levied by subsection (a) and in addition
to any and all other taxes imposed by law, there is hereby levied, upon every person engaged
in the business of operating a dog race track in the State of Alabama, a privilege tax of
one percent of the pari-mutuel pool on all pari-mutuel races requiring the selection of three
or more racers; provided that the commission received by said operator, after deducting local
taxes in effect on September 28, 1988, shall not be reduced below the amount that said operator
received prior to the imposition of this tax. (c) Notwithstanding the provisions of any local
or general act to the contrary, any dog race track licensee authorized to...
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