11-65-27
Section 11-65-27 Licenses required for stewards and judges of races; appointment of stewards and judges. Any person desiring to act as a steward for any horse race conducted by a horse racing operator licensed by a commission pursuant to this chapter must obtain a steward's license from such commission. Likewise, any person desiring to act as a judge for any greyhound race conducted by a greyhound racing operator licensed by a commission pursuant to this chapter must obtain a judge's license from such commission. Each commission shall require each applicant for a steward's license or a judge's license, as the case may be, to pass one or more examinations on matters relating to the duties of stewards or judges. Such examinations shall be prepared and administered in accordance with rules and regulations to be adopted by the commission. The commission may establish other requirements, in addition to successful completion of such examinations, which must be met by any applicant in order...
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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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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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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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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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45-32-150.21
Section 45-32-150.21 Charity days. (a) The racing commission shall extend the limitations of time for greyhound racing not to exceed two days at any one track beyond the period otherwise provided by law so that any such track shall conduct a charity day or days of racing for any one or more recognized charities in Greene County which has a tax exempt status as provided for under the Internal Revenue Code. The total of all profits derived from the operation of such racing on such charity days including all monies which would otherwise be received by the racing commission as taxes for such day's operations shall be and become a part of the charity trust fund for which such racing on such days is conducted. The charity trust fund shall be administered as directed by the racing commission. (b) In determining profits derived from such racing on such charity days, which profits shall include all taxes payable to the county or any agency thereof for such days' operations, the tracks shall...
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11-65-44
Section 11-65-44 Presence of underage persons prohibited. No person under 19 years of age shall be employed for any purpose in or about a racing facility where either horse racing or greyhound racing is conducted pursuant to any license issued by a commission under the provisions of this chapter, except in a job which does not allow or require contact with members of the public engaged in wagering activities, such as the job of groom, animal exerciser, stable attendant, parking attendant, or office worker. No person under 19 years of age shall be admitted to performances of horse racing or greyhound racing which are the subject of pari-mutuel wagering at any such racing facility, nor shall any person under 19 years of age be permitted to wager on any horse race or greyhound race conducted at such racing facility, nor shall any person employed by an operator accept a wager on any horse race or greyhound race from any person under 19 years of age. (Acts 1984, No. 84-131, p. 159, ยง44;...
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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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11-65-15
Section 11-65-15 Application for horse racing facility license. Any person desiring to obtain a horse racing facility license through issuance thereof by a commission, or through transfer of an outstanding license, shall file with the appropriate commission an application for such license. Such application shall be filed at the time and place prescribed by such commission and shall be in such form and contain such information as may be prescribed by such commission, including the following: (1) The name and address of such person; if a corporation, the state of its incorporation and the full name and address of each officer and director thereof; if a foreign corporation, whether it is qualified to do business in the state; and if a partnership or joint venture, the name and address of each general partner thereof; (2) The name, and every address for the period of five years immediately preceding the date of such application, of each stockholder or member of such corporation, or each...
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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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