SB407 Summary

• Proposes a constitutional amendment to legalize electronic bingo games in the Town of White Hall and Lowndes County, operated by Native American tribes authorized by the National Indian Gaming Commission under the Indian Gaming Regulatory Act.

• Establishes a 5% state gross receipts tax on gaming revenue payable to the Department of Revenue, and a 10% local gross receipts tax payable to Lowndes County Commission.

• Allocates local tax revenue as follows: 1.5% to Town of White Hall, 3% to Lowndes County Board of Education, 2% to other county municipalities, 1% to nonprofit entities, and 2.5% retained by county commission.

• Imposes a 5% vendor tax on bingo equipment companies conducting business in Lowndes County, with revenue dedicated to law enforcement services.

• Prohibits individuals under age 18 from playing electronic bingo and those under 19 from operating bingo games; requires licensing organizations to have existed for at least two years prior to application.