Code of Alabama

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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which sections are hereby superseded to the extent that their provisions purport to govern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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11-65-32.1
Section 11-65-32.1 Televised racing and pari-mutuel wagering; pari-mutuel pools and
takeout; construction. (a) Televised Racing Events in Alabama and Pari-Mutuel Wagering Thereon.
The provisions of Section 11-65-32 to the contrary notwithstanding, any person now
or hereafter licensed by a racing commission in a Class 1 municipality (the "commission")
to conduct live horse racing or live greyhound racing and pari-mutuel wagering on either thereof
(the "racing operator") shall have the right, subject to the reasonable regulatory
authority of the commission, (1) to cause live horse racing events and live greyhound racing
events conducted at the racetrack in such Class 1 municipality (the "Class 1 racetrack")
to be transmitted by television to racetracks located elsewhere in the State of Alabama (as
well as to the locations in other states and foreign countries permitted by said Section
11-65-32) and there made available for public viewing and pari-mutuel wagering thereon and
(2) to cause...
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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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45-32-151.01
Section 45-32-151.01 Combined pari-mutuel pools and takeout for televised racing events.
With respect to greyhound racing events that are conducted at the Greene County Racetrack
and are transmitted by television to other locations, the racing operator may create and administer
pari-mutuel pools that, in addition to bets made by bettors at the Greene County Racetrack,
include bets made by bettors at one or more of the locations receiving the televised racing
events. With respect to horse or greyhound racing events that are conducted at racetracks
other than the Greene County Racetrack and are received by television at the Greene County
Racetrack, the racing operator may participate in pari-mutuel pools, created and administered
by the racetrack conducting the televised events, that include bets made by bettors at the
Greene County Racetrack as well as bets made by bettors at the racetrack conducting the televised
events and other locations receiving the televised events. Pari-mutuel...
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45-32-151.02
Section 45-32-151.02 State and local taxes. (a) The total pari-mutuel pools or handle
bet by bettors placing their bets at the Greene County Racetrack on greyhound racing events
that are received by television from elsewhere shall be subject to the state privilege tax
levied by Chapter 26A, Title 40, and to all local taxes on pari-mutuel wagering at the same
rate, in the same manner, and on the same terms as are applicable to the local pari-mutuel
tax on live greyhound racing conducted at the Greene County Racetrack; provided, however,
that any additional amounts due pursuant to the current licenses issued by the Greene County
Racing Commission shall be the amounts due and payable to the racing commission. The total
handle bet at the Greene County Racetrack on horse racing events that are received by television
from elsewhere shall be subject to (1) a local tax on pari-mutuel wagering that shall be levied
at the same rates and calculated in the same manner as the commission horse...
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11-65-2
Section 11-65-2 Definitions. (a) The following words and phrases used in this chapter,
and others evidently intended as the equivalent thereof, shall, unless the context clearly
indicates otherwise, have the following respective meanings: (1) ALABAMA-BRED. When this term
is used with reference to a horse, it means a horse which is registered in the registry designated
and administered by a commission in accordance with such rules concerning domicile and registration
requirements as may be established by such commission and which is either (i) foaled from
a mare domiciled in the state during the 10-year period beginning with January 1, 1991, or
(ii) sired by an Alabama stallion and foaled from a mare domiciled in the state at any time
after the expiration of such 10-year period. (2) ALABAMA STALLION. A stallion which is standing
in the state at the time he is bred to the dam of an Alabama-bred horse, which is registered
with a commission, and which is owned or leased by a resident of...
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45-44-151.03
Section 45-44-151.03 Provisions respecting takeout of racing events. In order to provide
a uniform takeout for parimutuel wagering on live greyhound racing events and on horse or
greyhound racing events that are conducted elsewhere and received by television at the Macon
County racetrack, and to enable the Macon County 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 parimutuel pools wagered by bettors present at the Macon County racetrack,
notwithstanding Section 40-26A-2, which section is hereby superseded to the
extent that its provisions purport to govern the takeout at the Macon County racetrack in
a manner inconsistent with this part. Subject to Section 45-44-151.01, relating to
adjustment of the takeout for combined pools, the total takeout allowed to the racing...
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45-49-151.14
Section 45-49-151.14 Tax due on pari-mutuel pools; distribution of contributions; capital
improvement fund. (a) Every licensee conducting race meetings pursuant to this subpart shall
pay to the racing commission for its use, a tax on the total contributions to all pari-mutuel
pools conducted or made on a racetrack licensed under this subpart in an amount equal to eight
percent until April 17, 1992, and seven percent thereafter. Except as otherwise provided in
this subpart, the commission of a licensee on a pari-mutuel pool shall not exceed 19 percent
of the amount contributed to the pari-mutuel pool, including the tax provided in this section.
In addition to the 19 percent commission authorized to be withheld from pari-mutuel pools,
the licensee may deduct an additional two percent commission from all pari-mutuel betting
pools in which the bettors are required to select three or more dogs. After the deduction
of the tax percentages for the use of the racing commission, the percentage...
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11-65-31
Section 11-65-31 Purses for horse races and greyhound races. From the moneys deposited
in pari-mutuel pools for horse races which constitute the "takeout" deducted by
a horse racing operator pursuant to Section 11-65-28(b), each horse racing operator
shall apply an amount equal to seven percent of its total horse racing handle to provide purse
moneys for horse races conducted by such operator. Prior to the commencement of any race meeting,
the horse racing operator conducting such meeting shall estimate the amount of its horse racing
handle to be derived from such meeting. Based upon such estimate, the horse racing operator
shall adopt a schedule providing for a reasonable allocation of purse moneys over the period
of the anticipated race meeting. Any such schedule may be amended from time to time during
the course of a race meeting if it becomes apparent that the operator's actual horse racing
handle for such race meeting will not match its original estimate. Each horse racing...
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11-65-28
Section 11-65-28 Pari-mutuel wagering. (a) Pari-mutuel wagering conducted by an operator
shall be conducted in accordance with the provisions of this section. An operator shall
provide a place or places at the racing facility operated by it at which such operator shall
conduct a pari-mutuel system of wagering by its patrons on the results of horse races or greyhound
races, as the case may be, held at such racing facility. Such place or places shall be provided
with the electronic or mechanical equipment necessary to issue pari-mutuel tickets, as well
as the electronic or mechanical equipment necessary to record the wagering, compute the odds,
and determine the awards to winning bettors, all in an accurate and speedy manner. All such
equipment shall be approved by the commission licensing such operator before being used, but
such commission shall not require the installation of any particular make of such equipment.
(b) Subject to the provisions of subsection (c), a horse racing...
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