SB 40 Summary

• Proposes a constitutional amendment to legalize electronic bingo games in the Town of White Hall and Lowndes County, operating only on machines authorized by the National Indian Gaming Commission and operated by Native American tribes in Alabama.

• Imposes a 5% state gross receipts tax on electronic bingo gaming revenue paid to the Department of Revenue, and a 10% local gross receipts tax paid 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 municipalities by population ratio, 1% to nonprofit tax-exempt entities, and 2.5% retained by Lowndes County Commission.

• Levies a 5% local vendor tax on bingo game vendors' gross revenues, dedicated to law enforcement services in Lowndes County.

• Prohibits persons under age 18 from playing electronic bingo and persons under age 19 from conducting or assisting bingo operations; requires organizations to have existed for at least two years before licensing.