{"data":{"id":"us-al/ala.-code-45-44-150.13","jurisdiction":"us-al","citation":"Ala. Code § 45-44-150.13","heading":"Relation to Other Taxes.","body":"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.","path":["Title 45 Local Laws.","Chapter 44 Macon County.","Article 15 Gambling.","Part 1 Macon County Racing Commission."],"source_url":"https://alison.legislature.state.al.us/code-of-alabama?section=45-44-150.13","current_through":"Act 2026-611","vintage":"","retrieved_at":"2026-09-03T14:01:53Z","sha256":"d19619851e492ed367c9706e46d45690d4c125bab6c8cf91983ab4fb2685edbe","source_id":"us-al","stale":false,"prev":"us-al/ala.-code-45-44-150.12","next":"us-al/ala.-code-45-44-150.14"},"notice":"GroundRules: Original legal text. Not legal advice."}