If any free passes or complimentary cards shall be issued to guests by any licensee, such licensee shall nevertheless be responsible for payment of the admission tax upon such complimentary admission cards or passes as though they had been sold at regular admission price. However, nothing herein contained shall be construed to prohibit the issuance of tax-free passes to officials and actual employees of the licensee, or other persons actually engaged in working at such track, including persons actually employed and accredited by the press or other news service, or by the racing commission; provided, that the issuance of all such tax-free passes by the licensee shall be governed by the regulations and orders of the commission and a list of all such officers, employees, and news service representatives shall be filed with the commission.
Structure Code of Alabama
Part 2 - Racing Commission and Racetracks.
Division 1 - Racing Commission.
Section 45-49-151 - Creation; Composition; Public Records.
Section 45-49-151.01 - Qualifications of Members.
Section 45-49-151.02 - Compensation.
Section 45-49-151.03 - Treasurer.
Section 45-49-151.04 - Legal Counsel.
Section 45-49-151.05 - Duties of Commission.
Section 45-49-151.06 - Inspection of Books, Records, Etc.
Section 45-49-151.07 - Racing Days - Requirements; Broadcast Races.
Section 45-49-151.08 - Racing Days - Sunday Excluded; Minimum Age for Employment or Attendance.
Section 45-49-151.09 - Application for Permit or License.
Section 45-49-151.10 - Suspension or Revocation of License.
Section 45-49-151.12 - Licensing Powers.
Section 45-49-151.13 - Pari-Mutuel Wagering.
Section 45-49-151.15 - Admission Tax on Free Passes or Complimentary Cards.
Section 45-49-151.16 - Relation to Other Taxes.
Section 45-49-151.17 - Disposition of Funds.
Section 45-49-151.18 - State or County Fair Associations.
Section 45-49-151.19 - Violations of Subpart.
Section 45-49-151.20 - Eligibility of Applicants and Licensees.
Section 45-49-151.21 - Manipulation of Race Outcomes.
Section 45-49-151.22 - Transmission or Communication of Racing Information.