Section 45-44-151.02
State and local taxes.
(a) The total parimutuel pools or handle bet by bettors placing their bets at the Macon 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 parimutuel wagering at the same rate, in the same manner, and on the same terms as are applicable to the local parimutuel tax on live greyhound racing conducted at the Macon County racetrack. The total handle bet at the Macon County racetrack on horse racing events that are received by television from elsewhere shall be subject to all of the following:
(1) A local tax on parimutuel 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, administered, and distributed in the same manner and on the same terms as are applicable to the local parimutuel tax on live greyhound racing conducted at the Macon County racetrack.
(2) The state horse wagering fee levied pursuant to Section 11-65-29, notwithstanding the circumstance that the Macon County racetrack is not located in a Class 1 municipality.
(b) Local taxes applicable to parimutuel wagering at the Macon County racetrack shall not be applicable to amounts bet at other racetracks in the State of Alabama on televised racing events received from the Macon County racetrack, irrespective of whether such amounts are bet as part of combined pools created and administered by the racing operator at the Macon County racetrack. Taxes levied by the State of Alabama on amounts bet on televised racing events shall be collected by the licensed operator of the racetrack at which such amounts are bet, and the racing operator of the Macon County racetrack shall have no responsibility for the collection of such state taxes on amounts bet at other racetracks in the state on televised events transmitted from the Macon County racetrack. Taxes on parimutuel 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.
(Act 96-649, p. 1038, § 3.)