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AGO Opinions with Topic: HORSE RACING
AGLO 1979 No. 2 >  January 15, 1979
CITIES AND TOWNS - OPTIONAL MUNICIPAL CODE - TAXATION - HORSE RACING - GAMBLING
EXCISE TAX ON PARIMUTUEL WAGERING A noncharter code city may levy a city business and occupation tax on the gross receipts of parimutuel machines at a horse race course that is situated within the corporate limits of the city.
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