40-26A-2
Section 40-26A-2 Tax levied; amount. (a) In addition to any and all other taxes imposed by
law, there is hereby levied, upon every person engaged in the business of operating a dog
race track in the State of Alabama, a privilege tax of one percent of the pari-mutuel pool
on all pari-mutuel races. (b) In addition to the tax levied by subsection (a) and in addition
to any and all other taxes imposed by law, there is hereby levied, upon every person engaged
in the business of operating a dog race track in the State of Alabama, a privilege tax of
one percent of the pari-mutuel pool on all pari-mutuel races requiring the selection of three
or more racers; provided that the commission received by said operator, after deducting local
taxes in effect on September 28, 1988, shall not be reduced below the amount that said operator
received prior to the imposition of this tax. (c) Notwithstanding the provisions of any local
or general act to the contrary, any dog race track licensee authorized to...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-26A-2.htm - 1K - Match Info - Similar pages

13A-11-16
Section 13A-11-16 Greyhounds used for racing to be put to death by lethal injection. (a) It
is the intent of the Legislature that animals that participate in greyhound racing on which
pari-mutual wagering is conducted and animals that are bred and trained for greyhound racing
be treated humanely, both on and off the racetrack, throughout the lives of the animals. (b)
A greyhound bred, trained, or used for greyhound racing may not be put to death by any means
other than lethal injection. A greyhound may not be removed from this state for the purpose
of being destroyed. (c)(1) Any person who violates this section on the first offense shall
be guilty of a Class C misdemeanor. (2) A person who violates this section on a second or
subsequent offense shall be guilty of a Class A misdemeanor. (Act 2003-340, p. 849, §§1-3.)...

alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/13A-11-16.htm - 1K - Match Info - Similar pages

45-44-151.03
Section 45-44-151.03 Provisions respecting takeout of racing events. In order to provide a
uniform takeout for parimutuel wagering on live greyhound racing events and on horse or greyhound
racing events that are conducted elsewhere and received by television at the Macon County
racetrack, and to enable the Macon County racetrack to maximize its participation in combined
pools with other racetracks both inside and outside the State of Alabama, the Legislature
hereby finds and determines that it is necessary and desirable to authorize the uniform takeout
hereinafter provided for parimutuel pools wagered by bettors present at the Macon County racetrack,
notwithstanding Section 40-26A-2, which section is hereby superseded to the extent that its
provisions purport to govern the takeout at the Macon County racetrack in a manner inconsistent
with this part. Subject to Section 45-44-151.01, relating to adjustment of the takeout for
combined pools, the total takeout allowed to the racing...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-44-151.03.htm - 1K - Match Info - Similar pages

11-65-17
Section 11-65-17 Terms of horse racing facility license. (a) A horse racing facility license
issued under this chapter shall be for a period of 20 years, but shall be reviewed annually.
A commission issuing such license shall state therein the person to whom such license is issued,
the duration of such license, the location of the racing facility thereby licensed to be used
for horse racing, and such other conditions of the license and related information as the
commission shall deem proper. A commission shall have no power to modify the terms of a horse
racing facility license, once issued, without the prior written consent of the holder of such
license. A horse racing facility 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...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-65-17.htm - 4K - Match Info - Similar pages

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...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-32-150.21.htm - 1K - Match Info - Similar pages

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...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-44-151.htm - 1K - Match Info - Similar pages

11-65-30
Section 11-65-30 Commission wagering fees. (a) Each horse racing operator shall pay to the
treasurer of the commission licensing such operator a commission horse wagering fee for each
calendar year during which it conducts any horse racing events. The amount of the commission
horse wagering fee for an operator for a given calendar year shall be equal to the sum of
(i) two percent of the horse racing handle of such operator for such calendar year to the
extent that such handle does not exceed $150,000,000.00 and (ii) four percent of the portion
of the horse racing handle of such operator for such calendar year that exceeds $150,000,000.00.
Each operator shall make payment of its commission horse wagering fee for each calendar year
to the treasurer of the licensing commission in monthly installments. For each calendar year,
the monthly installment referable to any month (other than the month during which the final
racing event for such calendar year shall be conducted) shall be equal to...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-65-30.htm - 6K - Match Info - Similar pages

11-65-34
Section 11-65-34 Horse breeding fund. Each commission shall establish a special fund to promote
the breeding, raising, and racing of horses in the state, which shall be known as "The
___ [name of the sponsoring municipality] Racing Commission Breeding and Development Fund."
Each horse racing operator shall pay to its licensing commission a breeding fund fee for each
month during which it conducts any horse racing events. For each horse racing operator, the
breeding fund fee for any month shall be an amount equal to one-half of one percent [or, in
the case of any such fee referable to any month during the period of three years immediately
following such operator's receipt of an operator's license, one-quarter of one percent] of
the horse racing handle for such operator for such month. The breeding fund fee payable by
a horse racing operator for a given month shall be paid to the treasurer of the commission
licensing such operator before the end of the succeeding month. All breeding...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-65-34.htm - 4K - Match Info - Similar pages

11-3A-2
Section 11-3A-2 Powers for public welfare, health, and safety; authorization; scope. (a) Except
where otherwise specifically prohibited or provided for either heretofore or hereafter by
general law or the constitution of this state and subject to the procedures and limitations
set out in this chapter, the county commission of a county may provide for its property and
affairs; and for the public welfare, health, and safety of the citizens throughout the unincorporated
areas of the county by exercising certain powers for the protection of the county and public
property under its control. The powers granted herein to provide for the public welfare, health,
and safety of its citizens shall only include the following: (1) Abatement of weeds as a public
nuisance as defined in Section 11-67-60. (2) Subject to the provisions of Section 6-5-127,
control of animals and animal nuisances. (3) Control of litter as defined in subsection (b)
of Section 13A-7-29, or rubbish as defined in subdivision...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-3A-2.htm - 7K - Match Info - Similar pages

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...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-65-31.htm - 2K - Match Info - Similar pages