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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45-32-151.03
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
Section 45-32-151 Televised racing events and pari-mutuel wagering thereon. Part 1, the racing
act, to the contrary notwithstanding, the person now or hereafter licensed by the Greene County
Racing Commission to conduct live greyhound racing and pari-mutuel wagering shall have the
right, subject to the reasonable regulatory authority of the commission, to cause live greyhound
racing events conducted at the racetrack in Greene County under the jurisdiction of the commission
to be transmitted by television to racetracks located elsewhere in the State of Alabama and
to locations in other states and foreign countries to be received at the Greene County Racetrack
and there made available for public viewing and pari-mutuel wagering thereon. (Act 96-650,
p. 1043, §1.)...
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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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11-65-20
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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11-65-1
Section 11-65-1 Legislative declarations and findings. The Legislature hereby finds and declares
as follows: (1) As the basis for enacting Act No. 84-131, the Legislature found and determined
that the conduct within Class 1 municipalities in the state of horse racing events and pari-mutuel
wagering thereon will generate additional revenues for governmental and charitable purposes,
provide additional jobs for the residents of the state and benefit the businesses related
to tourism and recreation within any such municipality and throughout the surrounding areas
of the state; it is desirable to permit the qualified voters of any Class 1 municipality to
determine through referendum whether horse racing and pari-mutuel wagering thereon will be
permitted in such municipality; and for each Class 1 municipality in which horse racing is
approved by the voters thereof, it is necessary and desirable to provide for the establishment
of a racing commission to regulate horse racing and pari-mutuel...
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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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45-44-151.02
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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11-65-32.1
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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