§45-32-151.02. State and local taxes.

(a) The total pari-mutuel pools or handle bet by bettors placing their bets at the Greene County Racetrack on greyhound racing events that are received by television from elsewhere shall be subject to the state privilege tax levied by Chapter 26A, Title 40, and to all local taxes on pari-mutuel wagering at the same rate, in the same manner, and on the same terms as are applicable to the local pari-mutuel tax on live greyhound racing conducted at the Greene County Racetrack; provided, however, that any additional amounts due pursuant to the current licenses issued by the Greene County Racing Commission shall be the amounts due and payable to the racing commission. The total handle bet at the Greene County Racetrack on horse racing events that are received by television from elsewhere shall be subject to (1) a local tax on pari-mutuel wagering that shall be levied at the same rates and calculated in the same manner as the commission horse wagering fee levied pursuant to Section 11-65-30, for horse racing conducted in Class 1 municipalities and shall be collected, administrated, and distributed in the same manner and on the same terms as are applicable to the local pari-mutuel tax on live greyhound racing conducted at the Greene County Racetrack; provided, however, that one year from May 21, 1996, the fee shall be four percent and (2) the state horse wagering fee levied pursuant to Section 11-65-29, notwithstanding the circumstance that the Greene County Racetrack is not located in a Class 1 municipality.

(b) Local taxes applicable to pari-mutuel wagering at the Greene County Racetrack shall not be applicable to amounts bet at other racetracks in the State of Alabama on televised racing events received from the Greene County Racetrack, irrespective of whether the amounts are bet as part of combined pools created and administered by the racing operator at the Greene County Racetrack. Taxes levied by the State of Alabama on amounts bet on televised racing events shall be collected by the license operator of the racetrack at which the amounts are bet, and the racing operator of the Greene County Racetrack shall have no responsibility for the collection of state taxes on amounts bet at other racetracks in the state on televised events transmitted from the Greene County Racetrack. Taxes on pari-mutuel wagering levied pursuant to any law of the State of Alabama shall not apply to amounts bet on televised events at locations outside the state.

(c) The tax imposed upon admission to the Greene County Racetrack is repealed.

(Act 96-650, p. 1043, §3.)