§8-13-8. License tax on horse racing and dog racing.
Every municipality within the corporate limits of which a
horse racetrack or dog racetrack is located in whole or in part
shall have plenary power and authority to impose upon the operator
of the track a daily license tax for the privilege of conducting
horse racing or dog racing within the corporate limits of the
municipality. Such daily license tax shall not exceed the amount
of the daily license tax due from such operator to the state under
the provisions of article twenty-three, chapter nineteen of this
code. The daily license tax hereby authorized shall not be
applicable to any local, county or state fair, horse show or
agricultural or livestock exposition at which horse racing or dog
racing is conducted for not more than six days. A municipal
license tax on horse racing or dog racing may be imposed under the
provisions of this section but not under the provisions of section
four of this article.