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FAQ Categories / Tax: Pari-Mutuel Pool Tax and State Horse Wagering Fee

There are three live dog race tracks in Alabama. They are in Mobile, Macon, and Jefferson counties. Greene county simulcasts the dog race tracks. All four counties simulcast dog and horse race tracks.

This is a tax fee levied on operators of dog and horse race tracks in Alabama. Pari-mutuel is a system of betting on races whereby the winners divide the total amount bet, after deducting authorized taxes, fees and management expenses, in proportion to the sums wagered individually. The total amount wagered in any particular race is the pari-mutuel pool.