Code of Alabama

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11-65-14
Section 11-65-14 Commission licenses required for certain activities; conditions relating to
award and use of licenses. (a) No person shall construct or establish a horse racetrack or
racing facility where horse races are to be held and pari-mutuel wagering permitted, or own,
lease, or otherwise have the use and enjoyment of, any such racetrack or racing facility in
the commission municipal jurisdiction unless such person has obtained a horse racing facility
license issued by a commission in accordance with the provisions of this chapter, which license,
when granted or transferred to the holder thereof, shall authorize such holder to construct,
establish, own, lease, or otherwise have the use and enjoyment of, a horse racetrack or racing
facility in the commission municipal jurisdiction where horse races can be lawfully held and
pari-mutuel wagering thereon permitted, all subject to and in compliance with the provisions
of this chapter. (b) No person shall conduct any pari-mutuel...
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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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45-44-150.19
Section 45-44-150.19 Charity days. (a) Upon request of recognized charities, the racing commission
may extend the limitations of time for greyhound racing not to exceed three days at any one
time 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 Alabama 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 day's...
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11-65-33
Section 11-65-33 Racetrack admission fee. The governing body of a sponsoring municipality may
by ordinance impose a fee on an operator licensed under this chapter to conduct either horse
racing or greyhound racing in an amount equal to $.25 on each person paying for admission
to any daily performance of horse racing or greyhound racing. The operator may collect the
amount of such fee from the ticket purchaser in addition to the amount charged for the ticket
of admission. Persons holding valid permits issued by a commission who are actually employed
at a racing facility under the jurisdiction of such commission and spectators holding complimentary
passes issued by an operator shall be exempt from the admission fee authorized by this section.
(Acts 1984, No. 84-131, p. 159, §33; Acts 1991, No. 91-187, p. 246, §29.)...
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11-65-19
Section 11-65-19 Review of application for operator's license. (a) A commission shall promptly
consider any application for the issuance or transfer of an operator's license submitted to
it and shall grant or deny the issuance or transfer of such license based on all information
before it, including the results of investigations it deems appropriate. A commission shall
deny a license to any applicant unless it finds as follows: (1) That such applicant is a business
entity, whether a corporation, partnership, or other kind of organization, possessing the
organizational substance, financial soundness, managerial capability, and business experience
with racing and pari-mutuel wagering operations, or with businesses requiring similar managerial
experience and skill, that, in the reasonable judgment of the commission, are necessary to
conduct horse racing and pari-mutuel wagering thereon or greyhound racing and pari-mutuel
wagering thereon, as the case may be, at the location for which an...
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45-44-150.11
Section 45-44-150.11 Parimutuel wagering; requirements for veterinarians, security force, and
insurance. (a) The racing commission shall make rules governing, permitting, and regulating
the wagering on greyhound dog races under the form of mutuel wagering by patrons known as
parimutuel wagering, which method shall be legal to the extent that and so long as the same
is carried on and conducted strictly in conformity with this part, and not otherwise. Only
the persons, associations, or corporations receiving a license from the racing commission
shall have the right or privilege to conduct this type of wagering and the licenses shall
restrict and confine this form of wagering to a space within the race meeting grounds. All
other forms of wagering on the result of the dog races shall continue to be illegal, and any
or all wagering outside of the enclosure of such races, where such races shall have been licensed
by the racing commission, shall be illegal. (b) No person or corporation shall...
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11-65-38
Section 11-65-38 Disqualification due to gambling activities. No person who engages in the
practice of professional gambling on horse races or greyhound races, or in the practice of
making gambling or wagering books on such races, or who knowingly takes any part in such practice,
shall be eligible as an applicant for any horse racing facility license or any operator's
license to conduct horse racing or greyhound racing and pari-mutuel wagering thereon under
the provisions of this chapter, or to be connected with such licensed activities in any capacity,
and any corporation, partnership, or other entity which has an officer, director, stockholder,
partner, or executive or who employs any person who engages in such practices shall likewise
be ineligible as a licensee, and each commission is hereby empowered to inquire into such
matters in entertaining any such application and otherwise in administering this chapter.
(Acts 1984, No. 84-131, p. 159, §38; Acts 1991, No. 91-187, p. 246,...
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45-44-150.06
Section 45-44-150.06 Racing days; license. (a) The applicant granted a license to operate a
race track in the county shall have the right, subject to this part, to hold and conduct one
or more racing meetings at such track each year provided that no such license shall be granted
to any applicant or to any track for a period longer than 300 racing days in any one year.
More than one racing event per day is permitted. (b) There shall be only one greyhound dog
racing facility in Macon County, Alabama, and only one license shall be issued to operate
the facility. (Act 83-575, p. 882, § 7.)...
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22-30D-6
Section 22-30D-6 Registration; fees. (a) No later than May 24, 2001, each owner or operator
of a drycleaning facility located in this state who shall notify the department that it elects
to be covered by this chapter shall also register each drycleaning facility owned or operated
in the state by such owner or operator with the department on forms provided by the department.
Each owner or operator electing to register pursuant to this subsection shall submit its registration
forms to the Department of Revenue and the department. In addition, each owner or operator
electing to be covered by this chapter shall pay to the Department of Revenue with its initial
registration and each year thereafter a yearly drycleaning registration fee equal to two percent
of the gross receipts earned by such owner or operator in the state during the prior calendar
year, not to exceed a total registration fee of twenty-five thousand dollars ($25,000) per
year, regardless of the number of drycleaning...
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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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