Alabama § 45-44-150.13 Relation to Other Taxes

Alabama Statutes

§ 45-44-150.13 — Relation to Other Taxes

Alabama § 45-44-150.13

JurisdictionAlabama

Title 45Local Laws

Ch. 44Macon County

Art. 15Gambling

Part 1Macon County Racing Commission

This text of Alabama § 45-44-150.13 (Relation to Other Taxes) is published on Counsel Stack Legal Research, covering Alabama primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Ala. Code § 45-44-150.13 (2026).

Text

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.

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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.