Alabama § 45-49-151.15 Admission Tax on Free Passes or Complimentary Cards

Alabama Statutes

§ 45-49-151.15 — Admission Tax on Free Passes or Complimentary Cards

Alabama § 45-49-151.15

JurisdictionAlabama

Title 45Local Laws

Ch. 49Mobile County

Art. 15Gambling

Part 2Racing Commission and Racetracks

Subpart 1Racing Commission

This text of Alabama § 45-49-151.15 (Admission Tax on Free Passes or Complimentary Cards) 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 § 45-49-151.15 (2026).

Text

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 repr

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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.