The state horse wagering fee, the commission horse wagering fee, and any other fees or taxes imposed by this chapter shall constitute all license, privilege, and excise taxes that may be imposed on horse racing and pari-mutuel wagering thereon conducted pursuant to this chapter, and no other license or excise tax may be imposed on such activities by the state or any county, municipality, or other political subdivision thereof. The state dog racing privilege tax, the commission greyhound wagering fee, and any other fees or taxes imposed by this chapter shall constitute all license, privilege, and excise taxes that may be imposed on greyhound racing and pari-mutuel wagering thereon conducted pursuant to this chapter, and no other license, privilege, or excise tax may be imposed on such activities by the state or any county, municipality, or other political subdivision thereof. Nothing in this chapter, however, shall be construed to confer any exemption with respect to any uniform taxes levied generally on property, income, or business activity, including, without limitation, (1) income taxes levied by the state, (2) occupational taxes levied on wages by a sponsoring municipality or host county, (3) ad valorem taxes levied on any racing facility at the same rates as are applicable to other commercial property having comparable market value, and (4) state and local sales taxes on merchandise sold by operators or their concessionaires at racing events.
Structure Code of Alabama
Title 11 - Counties and Municipal Corporations.
Title 2 - Provisions Applicable to Municipal Corporations Only.
Chapter 65 - Horse Racing and Greyhound Racing in Class 1 Municipalities.
Section 11-65-1 - Legislative Declarations and Findings.
Section 11-65-2 - Definitions.
Section 11-65-5 - Composition of Commission; Terms; Qualifications; Removal From Office.
Section 11-65-6 - Incorporation of Commission.
Section 11-65-7 - General Provisions Respecting Members of Commission.
Section 11-65-8 - Officers of Commission.
Section 11-65-9 - Treasurer of Commission; Investment of Funds of Commission.
Section 11-65-10 - Powers and Duties of Commission.
Section 11-65-11 - Qualifications of Commission Employees.
Section 11-65-12 - Review of Commission Action.
Section 11-65-13 - Request for Injunctions Authorized.
Section 11-65-15 - Application for Horse Racing Facility License.
Section 11-65-16 - Review of Application for Horse Racing Facility License.
Section 11-65-17 - Terms of Horse Racing Facility License.
Section 11-65-18 - Application for Operator's License.
Section 11-65-19 - Review of Application for Operator's License.
Section 11-65-20 - Terms of Operator's License.
Section 11-65-21 - Suspension or Revocation of License.
Section 11-65-22 - Acquisition of Interest in Horse Racing Facility Licensee or Operator.
Section 11-65-23 - Permits Required for Certain Individuals and Companies.
Section 11-65-24 - Application for Permit.
Section 11-65-25 - Review of Applications for Permits.
Section 11-65-26 - Suspension or Revocation of Permit.
Section 11-65-28 - Pari-Mutuel Wagering.
Section 11-65-28.1 - Modification of Takeout for All Racing Events.
Section 11-65-29 - State Horse Wagering Fee.
Section 11-65-30 - Commission Wagering Fees.
Section 11-65-30.1 - Commission Greyhound Racing Days.
Section 11-65-31 - Purses for Horse Races and Greyhound Races.
Section 11-65-32 - Televised Simulcast Programming of Racing Events.
Section 11-65-33 - Racetrack Admission Fee.
Section 11-65-34 - Horse Breeding Fund.
Section 11-65-35 - Concerning Certain Taxes.
Section 11-65-36 - Application of Net Commission Revenues.
Section 11-65-37 - Conducting Race Without License Prohibited; Wagering on Certain Races Prohibited.
Section 11-65-38 - Disqualification Due to Gambling Activities.
Section 11-65-39 - Tampering With Racing Animals Prohibited.
Section 11-65-40 - Transmission of Racing Information Prohibited.
Section 11-65-41 - Possession of Certain Drugs Prohibited.
Section 11-65-42 - Misuse of License.
Section 11-65-43 - Racing Under Unregistered Name Prohibited.
Section 11-65-44 - Presence of Underage Persons Prohibited.
Section 11-65-45.1 - Limitation of Personal Liability of Commission Members and Officers.
Section 11-65-47 - Applicability of Chapter; Severability of Provisions.