11-65-29
Section 11-65-29 State horse wagering fee. No license tax, fee, or equivalent charge
shall be levied by the state against horse racing or pari-mutuel wagering thereon licensed
and regulated by a commission during a period beginning with April 5, 1984, and continuing
until the fifth anniversary of the date on which racing events shall first be conducted under
the jurisdiction of such commission. Beginning with such fifth anniversary of the date on
which racing events shall first be conducted under the jurisdiction of a commission, and continuing
thereafter for so long as such commission shall continue in existence, each horse racing operator
licensed by such commission shall pay to the Department of Revenue of the state (or such other
department or agency of the state as may be provided by law) a state horse wagering fee in
an amount equal to one percent of the horse racing handle of such operator. The state horse
wagering fee shall be paid in installments referable to the calendar...
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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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11-65-32
Section 11-65-32 Televised simulcast programming of racing events. (a) A commission
shall have the power to adopt rules and regulations specifying the conditions under which
an operator, as part of its licensed activity, may cause televised simulcast programming of
racing events, including both horse racing and greyhound racing, held at racetracks located
outside the state to be transmitted for public viewing to a racetrack facility within the
sponsoring municipality which is under the jurisdiction of such commission and there made
the subject of pari-mutuel wagering. Any provision of this chapter or any other law to the
contrary notwithstanding, no racing events, including both horse racing and greyhound racing,
held at any location in the state (including a location in the sponsoring municipality) shall
be televised to a racing facility subject to this chapter and made the subject of pari-mutuel
wagering at such racing facility; provided, however, that an operator may use closed...
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11-65-20
Section 11-65-20 Terms of operator's license. (a) An operator's license issued under
this chapter, whether for horse racing and pari-mutuel wagering thereon or for greyhound racing
and pari-mutuel wagering thereon, shall be for an initial period of 20 years, but shall be
subject to renewal as provided in this section. A commission shall have no power to
modify the terms of an operator's license, once issued, without the prior written consent
of the holder of such license. An operator's license shall be reviewed annually, but such
license shall be revocable by the commission only if the holder thereof shall not be in compliance
with the provisions of this chapter or the valid rules, regulations and orders of the commission
and such noncompliance shall have continued for 60 days after written notice shall be given
to such holder by the commission stating the circumstances of noncompliance and demanding
corrective action. (b) A commission issuing an operator's license shall state therein...
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11-65-18
Section 11-65-18 Application for operator's license. Depending upon the licensing authority
granted a commission by elections held pursuant to subsection (a) or (b) of Section
11-65-4, a commission shall be empowered to grant operator's licenses for horse racing and
pari-mutuel wagering thereon or for greyhound racing and pari-mutuel wagering thereon. Any
corporation, partnership, or other business entity desiring to obtain (i) an operator's license
to conduct horse racing and pari-mutuel wagering thereon at a racing facility located in the
commission municipal jurisdiction or (ii) an operator's license to conduct greyhound racing
and pari-mutuel wagering thereon at a racing facility located in the commission municipal
jurisdiction, either through issuance of such license by a commission or transfer of an outstanding
license, shall file with the appropriate commission an application for such license. Such
application may, but need not, be made in conjunction with an application for a...
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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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45-44-151.02
Section 45-44-151.02 State and local taxes. (a) The total parimutuel pools or handle
bet by bettors placing their bets at the Macon 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 parimutuel wagering at the same
rate, in the same manner, and on the same terms as are applicable to the local parimutuel
tax on live greyhound racing conducted at the Macon County racetrack. The total handle bet
at the Macon County racetrack on horse racing events that are received by television from
elsewhere shall be subject to all of the following: (1) A local tax on parimutuel wagering
that shall be levied at the same rates and calculated in the same manner as the commission
horse wagering fee levied pursuant to Section 11-65-30 for horse racing conducted in
Class 1 municipalities and shall be collected, administered, and distributed in the same manner
and on...
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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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11-65-36
Section 11-65-36 Application of net commission revenues. All commission horse wagering
fees, commission greyhound wagering fees, and other fees, commissions, and moneys, including
fines and forfeitures, to which a commission shall be entitled under the provisions of this
chapter shall be paid to the treasurer of such commission and shall be deposited by said treasurer
to the account of such commission. Except for the gross profits of any commission racing day
and the commission greyhound wagering fee referable to greyhound racing on such day that may
be set aside for specific public entities or charitable organizations pursuant to Section
11-65-30.1(c), all such moneys to which a commission shall be entitled that remain after (i)
the payment of all expenses incurred in the administration of this chapter, including (without
limitation thereto) the payment of the salaries and expenses of the members and employees
of such commission, and (ii) the deposit into the breeding fund of all...
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11-65-30.1
Section 11-65-30.1 Commission greyhound racing days. (a) During each calendar year,
a greyhound racing operator shall be required to designate three racing days ("commission
racing days") on which such operator will conduct a performance or program of greyhound
racing and will pay to the commission the "gross profit" (as hereafter defined in
this section) derived by the operator on such days from greyhound racing and pari-mutuel
wagering thereon, including the sale of food, drink, programs and other items to the public
in attendance and charges made for parking. In the event that a greyhound racing operator
conducts greyhound racing for only part of a calendar year, one racing day shall be required
for each period of four months or portion thereof in which such operator conducts greyhound
racing during such calendar year. A greyhound racing operator shall be required to designate
and conduct four commission racing days in any calendar year, beginning with the calendar
year next...
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