Ala. Code § 45-44-150.12
Every licensee conducting a race meeting under this part shall pay to the treasurer of the racing commission on a quarterly basis, a tax equal to four percent of the total contributions to all parimutuel pools made at the track. The total take out by a licensee on any parimutuel pool shall be 18 percent. After deducting four percent for the racing commission and 14 percent for the licensee, the remainder of the total contributions to each pool shall be divided among and redistributed to the contributors to such pools betting on the winning dogs. The amount of each redistribution for each winning bet placed shall be determined by dividing the total amount remaining in the pool after the deductions hereinabove provided for by the number of bets placed on the winning dogs. Each redistribution shall be made in a sum equal to the lowest multiple of ten cents ($.10) per dollar wagered. The licensee shall be permitted to provide separate pools for win, place, and show and also a daily double pool, a quiniela pool, a double quiniela pool, a perfecta or exacta pool, a trifecta pool, and any other bets and pools as the commission may from time to time allow. The licensee is entitled to retain the odd cents of all redistributions to be known as the breaks to a dime, and all monies represented by any unclaimed, uncashed, or abandoned parimutuel tickets known as outs money. Should there be no ticket bet on the winning dog, the entire pool shall be divided among the holders of tickets of the dog running next in line until the pool has been redistributed to the contributors. The licensee shall be required to use a totalizator system to record the wagering and to compute the odds. Rules and regulations governing the operation of each of the pools shall be established by the racing commission. The licensee shall collect from each person paying to attend a race meeting under this part ten cents ($.10) as an admission tax. Licensee shall make payment of such taxes to the treasurer of the racing commission once each quarter or three months, which payment shall be accompanied by a report on the attendance covered by such report and such other information as the racing commission may require.
Ala. Code § 45-44-150.12 (1975)