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Sections 40-26A-1 through 40-26A-17, Code of Alabama 1975.
Privilege tax on every person engaged in the business of operating a dog racetrack in this state.
1% of the pari-mutuel pool on all pari-mutuel races.
In addition, there is also a 1% levy on the pari-mutuel pool on all races requiring the selection of three or more racers.