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45-47-242
Section 45-47-242 Merger of operations. (a)(1) The Tax Assessor of Marion County is hereby
authorized to take the necessary action to merge the budgetary operations and functions of
his or her office. Hereafter, the office shall be financed on a pro rata share basis from
the proceeds of state, county, and municipal ad valorem taxes collected in the county. Provided,
however, state pro rata cost participation shall be limited to all of the following: a. Officials'
salaries in accordance with Section 40-6A-2. b. The cost of appraisal and mapping functions.
(2) This section is not intended to affect any other county office. (b) The provisions of
this section are supplemental. It shall be construed in pari materia with other laws regulating
the tax assessor's office in Marion County; however, those laws or parts of laws which are
in direct conflict or inconsistent herewith are hereby repealed. (Act 88-892, 1st Sp. Sess.,
p. 446, §§ 1, 2.)...
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40-11-5
Section 40-11-5 Taxes on dog race tracks; not retroactive; validity of prior exemptions; sales
tax exemption for admission and handle. (a) Effective September 25, 1986, in addition to all
other taxes heretofore or hereafter levied by local or general law, all licensees or operators
of dog race tracks within this state are hereby required to pay, (1) income taxes levied by
the state, (2) occupational taxes levied on wages by a municipality or county, (3) ad valorem
taxes levied on any racing facility by the state, county, or other local subdivision at the
same rates as are applicable to other commercial property having comparable market value,
(4) state and local sales taxes on merchandise, food, or beverage, sold by operators or their
concessionaires at racing events, and (5) all taxes and license fees imposed or related to
the sale of alcoholic beverages. (b) This section shall not apply retroactively nor shall
any provision of this section be construed as affecting the local...
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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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45-49-151.22
Section 45-49-151.22 Transmission or communication of racing information. (a) It shall be unlawful
for any person to transmit or communicate to another by any means whatsoever the results,
changing odds, track conditions, or any other information relating to any dog race from any
racetrack in the county, between the period of time beginning one hour prior to the first
race of any day and ending 30 minutes after the posting of the official results of each race,
as to that particular race, except that this period may be reduced to permit the transmitting
of the results of the last race each day not sooner than 15 minutes after the official posting
of such results. Provided, however, that the commission, by rule, may permit the immediate
transmission by radio, television, or press wire of any pertinent information concerning feature
races. (b) It shall be unlawful for any person to transmit by any means whatsoever racing
information to any other person, or to relay the same to any other...
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45-32-150.20
Section 45-32-150.20 Transmission or communication of racing information. (a) It shall be unlawful
for any person to transmit or communicate to another by any means whatsoever the results,
changing odds, track conditions, or any other information relating to any greyhound race from
any race track in this county, between the period of time beginning one hour prior to the
first race of the day and ending 30 minutes after the posting of the official results of each
race, as to that particular race, except that this period may be reduced to permit the transmitting
of the results of the last race each day not sooner than 15 minutes after the official posting
of such results. Provided, however, that the commission may, by rule, permit the immediate
transmission by radio, television, or press wire of any pertinent information concerning feature
races. (b) It shall be unlawful for any person to transmit by any means whatsoever racing
information to any other person, or to relay the same to any...
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45-32-244
Section 45-32-244 Definitions. For the purposes of this part, the following terms shall have
the respective meanings ascribed by this section: (1) COUNTY. Greene County. (2) DISTRIBUTOR.
Any person who engages in the selling of gasoline or motor fuel in this state by wholesale
domestic trade, but shall not apply to any transaction of such distributor in interstate commerce.
(3) GASOLINE. Gasoline, naphtha and other liquid motor fuels or any device or substitute therefor
commonly used in internal combustion engines; provided, that such term shall not be held to
apply to those products known commercially as kerosene oil, fuel oil, or crude oil when used
for lighting, heating, or industrial purposes nor to those known commercially as diesel oil
or diesel fuel regardless of use. (4) MOTOR FUEL. Tractor fuel, gas, oil, distillate or liquefied
gas, kerosene, jet fuel, or any substitutes or devices therefor when sold, distributed, stored,
or withdrawn from storage in any county for use in the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-32-244.htm - 2K - Match Info - Similar pages
45-44-150.18
Section 45-44-150.18 Transmission or communication of racing information. (a) It shall be unlawful
for any person to transmit or communicate to another by any means whatsoever the results,
changing odds, track conditions, or any other information relating to any greyhound race from
any race track in this county, between the period of time beginning one hour prior to the
first race of the day and ending 30 minutes after the posting of the official results of each
race, as to that particular race, except that this period may be reduced to permit the transmitting
of the results of the last race each day not sooner than 15 minutes after the official posting
of such results. Provided, however, that the racing commission, by rule, may permit the immediate
transmission by radio, television, or press wire of any pertinent information concerning feature
races. (b) It shall be unlawful for any person to transmit, by any means whatsoever, racing
information to any other person, or to relay the...
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45-32-246.03
Section 45-32-246.03 Applicability of state provisions; exemptions. (a) The taxes levied by
this part shall be subject to all definitions, exemptions, proceedings, rules, regulations,
requirements, fines, penalties, punishments, and deductions as are provided in the state sales
tax law and the state use tax law, as amended, and all acts supplementary thereto, except
where inapplicable or where herein otherwise provided, all of which are adopted and made a
part hereof by reference, including the provisions for the enforcement and collection thereof.
The tax levied herein shall be added to the sales price of property sold, and shall be collected
from the purchaser, so that the impact of the tax shall be on the consumer rather than on
the retailer. (b) Exempted from this part are the gross proceeds of the sale of machines in
Greene County used in mining, compounding, processing, and manufacturing of tangible personal
property; provided, that the term machines, as herein used, shall...
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11-65-22
Section 11-65-22 Acquisition of interest in horse racing facility licensee or operator. (a)
A disqualified person may not acquire or hold an interest in a horse racing facility licensee
or an operator. A commission may require that a disqualified person dispose of its interest
in a horse racing facility licensee or an operator within a reasonable period of time provided
that (i) the commission shall determine at a hearing that the owner of such interest is a
disqualified person and (ii) the person who is alleged to be a disqualified person shall receive
notice of and an opportunity to be heard at such hearing. Any person aggrieved by an action
of a commission pursuant to this section may appeal to the circuit court of the host county
pursuant to Section 11-65-12. (b) Any person desiring to acquire stock in, a partnership or
other ownership interest in, or to become an owner or member of, any entity which holds a
horse racing facility license or an operator's license hereunder who,...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-65-22.htm - 7K - Match Info - Similar pages
40-12-147
Section 40-12-147 Racetracks, athletic fields, etc. Each owner or lessee of an athletic field,
racetrack or place where races of any kind are held, or where admission fees charged are in
excess of $.50, shall pay the following license taxes: In cities or towns of less than 10,000
inhabitants, or within five miles thereof, $10; in cities or towns of 10,000 and less than
25,000 inhabitants, or within five miles thereof, $25; in cities of 25,000 inhabitants and
less than 50,000 inhabitants, or within five miles thereof, $50; and in cities of 50,000 inhabitants
or more, or within five miles thereof, $100. This section shall not apply to racetracks used
exclusively by any county or state fair or athletic fields owned or maintained in good faith
by educational institutions located in this state. The provisions of this title permitting
the payment of a half-year license tax after April 1 shall not apply to this section. (Acts
1935, No. 194, p. 256; Code 1940, T. 51, §577.)...
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