Code of Alabama

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45-42-150.04
Section 45-42-150.04 Bingo games - Legislative intent; prize limits; deductions for expenses;
consulting fees. (a) It is the intention of the Legislature that only qualified organizations
or qualified clubs which are properly issued permits or licenses pursuant to this article,
shall be allowed to operate bingo games. A qualified organization or qualified club shall
not lend its name or allow its identity to be used by any other person in operating or promoting
a bingo game in which that person has a substantial financial interest. (b) Notwithstanding
anything to the contrary, with the consent of the sponsoring organization, any individual
participant may use his or her personal card, but that individual is not exempt from any fees
or charges. (c) It shall be unlawful for two or more qualified organizations to pyramid the
valuation of prizes in a manner to exceed the limits in cash, or gifts of equivalent value,
as provided in Section 45-42-150.05. (d) Except as otherwise provided by...
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45-20-150.06
Section 45-20-150.06 Bingo games - Disposition of fees. All fees collected by the sheriff under
this article shall be paid into the county general fund. All necessary expenses incurred by
the sheriff in the administration and enforcement of this article shall be financed from the
county general fund, with the remainder distributed to the senior citizens organizations in
Covington County. (Act 93-886, p. 151, §7.)...
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45-35-150.05
Section 45-35-150.05 Bingo games - Fees; disposition of funds. All fees collected by the sheriff
under this article shall be paid into the county general fund, and all necessary expenses
incurred by that official in the administration and enforcement of this article shall be financed
from that general fund, with the remainder distributed to the senior citizens' organizations
in Houston County. (Act 95-420, p. 910, §6.)...
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45-37-150.07
Section 45-37-150.07 Bingo games - Fees. All fees collected by the sheriff under this article
shall be paid into the county general fund, and all necessary expenses incurred by the sheriff
in the administration and enforcement of this article shall be financed from the county general
fund. (Act 80-609, p. 1027, §8.)...
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45-8-150.01
Section 45-8-150.01 Bingo games authorized. The operation of bingo games for prizes or money
by certain nonprofit organizations for charitable, educational, or other lawful purposes shall
be legal in Calhoun County subject to this article. (Act 96-662, p. 1075, §2.)...
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45-20-150.01
Section 45-20-150.01 Bingo games - Authorized. The operation of bingo sessions for prizes or
money by qualified organizations for bona fide charitable, educational, or other lawful purposes
shall be legal in Covington County, subject to this article. (Act 93-886, p. 151, §2.)...

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45-20-150.05
Section 45-20-150.05 Bingo games - Legislative intent; actual expenses; consulting fees. (a)
It is the intention of the Legislature that only qualified organizations that are properly
issued permits or special permits shall be allowed to operate bingo sessions. A qualified
organization shall not lend its name nor allow its identity to be used by any other person
in conducting or promoting a bingo session in which the other person has a substantial financial
interest. (b) It is unlawful for two or more qualified organizations to pyramid the valuation
of prizes in a manner to exceed the limits in cash, or gifts of equivalent value, as provided
in Section 45-20-150.08. The term "equivalent value" means the fair market value
of the gift on the date the gift is given as the prize in a bingo session. (c) Except as otherwise
provided by this article, a qualified organization may deduct the reasonable expenses of operating
and conducting its bingo sessions. Reasonable expenses shall be defined...
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45-28-150.02
Section 45-28-150.02 Bingo games - Authorized. The operation of bingo games for prizes or money
by qualified organizations for bona fide charitable, educational, or other lawful purposes
shall be legal in Etowah County, subject to this article. (Act 89-463, p. 942, §3.)...
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45-35-150.01
Section 45-35-150.01 Bingo games - Authorized. The operation of bingo games for prizes or money
by qualified organizations or qualified clubs for bona fide charitable, educational, or other
lawful purposes shall be legal in Houston County subject to this article or ordinance or resolution
of the Houston County Commission. (Act 95-420, p. 910, §2.)...
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45-37-150.11
Section 45-37-150.11 Bingo games - Taxation. State or local taxes of any kind whatsoever shall
not be imposed upon the recipient of any prize, whether merchandise or money, awarded by a
permitholder during a bingo game conducted in conformity with this article. (Act 80-609, p.
1027, §12.)...
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