The license fees, commissions, and excise taxes imposed herein shall be in lieu of all licenses, excise taxes, occupational taxes to the State of Alabama or any county, city, town, or other political subdivision thereof including, but not limited to, any and all sales and use taxes, lease taxes, utility taxes, alcoholic beverage taxes. Provided, however, that any person, firm, or corporation who operates a restaurant, bar, or other concession on the premises, shall be subject to the usual city and county taxes that are normally levied upon such businesses.
Structure Code of Alabama
Part 1 - Macon County Racing Commission.
Section 45-44-150 - Creation; Composition; Public Records.
Section 45-44-150.01 - Qualifications of Members.
Section 45-44-150.02 - Compensation and Expenses of Commission Members.
Section 45-44-150.03 - Treasurer.
Section 45-44-150.04 - Legal Counsel.
Section 45-44-150.05 - Duties of Commission.
Section 45-44-150.06 - Racing Days; License.
Section 45-44-150.07 - Race Track Employees; Age Limitations.
Section 45-44-150.08 - Expiration of License; Applications; Requirements; Fees.
Section 45-44-150.10 - Licensing Powers.
Section 45-44-150.12 - Tax Due Parimutuel Pools; Distribution of Contributions.
Section 45-44-150.13 - Relation to Other Taxes.
Section 45-44-150.14 - Disposition of Funds.
Section 45-44-150.15 - Violations of Part.
Section 45-44-150.16 - Eligibility of Applicants and Licenses.
Section 45-44-150.17 - Manipulation of Race Outcomes.
Section 45-44-150.18 - Transmission or Communication of Racing Information.
Section 45-44-150.19 - Charity Days.